audit committee - coorong district council committee... · council received the audit committee...

Coorong District Council

Audit Committee Agenda 2 May 2017

AUDIT COMMITTEE

Coorong Civic Centre Boardroom 95-101 Railway Terrace, Tailem Bend

Tuesday 2 May at 9.00am

AGENDA Welcome Committee Members: Rex Mooney (Presiding Member)

Cr Neville Jaensch, Mayor Cr Peter Wright Cr Bob Simcock Cr Mick O’Hara

Present David Mosel Acting CEO/Director Infrastructure & Assets Judy Thompson, Finance Manager Sacha Holme, Senior Finance Officer

Apologies Vincent Cammell, CEO Nat Traeger, Director Community & Corporate

1. Confirmation of Minutes from 14 March 2017

Refer Appendix 1 Council received the Audit Committee Minutes from the 14 March 2017 meeting at their 21 March 2017 meeting. Recommendation: That the Audit Committee receives and notes the minutes from the previous meeting held 14 March 2017.

2. Work Schedule as at 2 May 2017 Refer Appendix 2 The format and content details have been updated by the Finance Manager since the last meeting. The Audit Committee Work Program – 2017 has been updated noting progress where applicable and policies being reviewed. Recommendation: That the Audit Committee receives and notes the work program.



3. Internal Controls and Risk Management Systems Refer Appendix 3

An Internal Control Plan was presented to the audit committee in December 2016; in March 2017 the risk areas were reviewed by UYH Haines Norton. It should be noted that the review was undertaken by representatives that are not the consultants that Council were using to support the finance function when a permanent resource was not on hand. The report has been completed and has shown a significant improvement since the first review in April/May 2014. Copy of the report is attached.

Recommendation: That the Audit Committee recommends that Council adopts the Internal Control report from UYH Haines Norton.

4. Budget Review as at 31 March 2017

The Local Government (Financial Management) Regulations 2011 Section 9, require that council must prepare and consider a report at least twice between 30 Sept and 31 May showing a revised forecast of the operating and capital investment activities compared to those set out in the budget as per the Model Financial Statements entitled “Uniform Presentation of Finances”. This is the third budget review for 2016/17. Statement of Comprehensive Income a) Operating Surplus / Deficit

The 3rd Budget review 2016/17 reports an adjustment to the operating deficit increase of $20k. The major key contribution for the change expenditure not allocated via budget review 2. Other changes are listed below. Income

Rates General – no change Statutory Charges – no change User Charges - no change Other Grants & Subsidies – Overall increase in grants/subsidies successfully

received of $20k. Investment Income – no change Reimbursement – no change Other income - no change



Expenditure

Note Employees Expense – Increase for new position of $20k Contractual Services, Materials & Other Expenses – Increase relating to grant

received expense not allocated in Budget 2 $25k Depreciation – no change. Finance Costs – no change.

Summary of Financial Performance & Position Statement (SFPPS)

2016/17 Actuals

to 31/3/17 $'000

2016/17 Budget Year to

Date $'000

2016/17 Original Budget $'000

2016/17 Budget

Review 1 $'000

2016/17 Budget

Review 2 $'000

2016/17 Budget

Review 3 $'000

Income 13,351 13,706 13,922 13,922 14,366 14,386 less Expenses 10,357 10,753 14,336 14,336 14,699 14,739

2,993 2,953 -414 -414 -333 -353

less Net Outlays on Existing Assets Capital Expenditure on renewal

and replacement of Existing Assets

1,439

1,439 4,112 4,112 4,112 4,112 less Depreciation, Amortisation

and Impairment 2,841 2,856 3,808 3,808 3,717 3,717 less Proceeds from Sale of

Replaced Assets 167 204 408 408 408 408

-104 -104 -13 -13

less Net Outlays on New and Upgraded Assets

Capital Expenditure on New and Upgraded Assets (including investment property & real estate developments)

275 270 540 540 540 540

less Amounts received specifically for New and Upgraded Assets 344 184 367 367 367 367

less Proceeds from Sale of Surplus Assets

(including investment property and real estate developments)

18 150 150 150 150

-87 87 23 23 23 23

Net Lending / (Borrowing) for Financial Year 3,080 2,866 -333 -333 -343 -363



2016/17 Original Budget $'000

2016/17 Budget Review 2 $'000

2016/17 Budget

Review 3 $'000

KPIs Operating Surplus Ratio -2.98% -2.32% -2.45%

Net Financial Liabilities Ratio 41.09% 31.62% 31.7%

Asset Sustainability Ratio 133.07% 133.07% 133.07%

Recommendation: That the Audit Committee recommends that Council adopts the Budget Review 3.

5. Long Term Financial Plan Information Only: The Long Term Financial Plan is currently being review as part of the 2017/18 budget and will be updated with the 2016/17 4th Review.

6. Treasury Management Report as at 31 March 2017 Purpose

Information Only: To keep the Council informed of their outstanding Loan liabilities and Community Loans Assets.

The report covers the period 1st January 2017 to 31st March 2017

Strategic Plan Ref

Reliability of financial reporting

New Loans Loan approved Tintinara Golf Club and was drawn down 15th February 2017.

Outstanding Loans

Weighted Average Interest Rate as at 30th June was 5.21%



The table below details the Council’s outstanding loans.

Council Loans DATE LOAN AMOUNT BALANCE CURRENT

PURPOSE OF LOAN From To PERIOD OF LOAN 30/06/2016 BALANCE 31/03/2017

Tailem Bend Land 15/02/2002 15/02/2017 110,000 50,000 11,267.38 -

Land & Buildings 15/06/2005 15/06/2020 190,000 70,000 68,935.48 61,224.40

Office & Town Hall 16/12/2014 16/06/2029 1,250,000 100,410 1,137,633.74 1,107,512.53

DEB 24 Cash Advance CWMS 40,000 -

DEB 27 - Cash Advance Office Building Redevelopment 37,101 1,094,712.00 -

DEB 18 Cash Advance Meningie Bowling Club 50,000 -

DEB 21 Cash Advance Lake Albert Golf Club 70,000 12,400.00 21,150.00

DEB 22 Cash Advance Tintinara Bowling Club 100,410 - -

DEB 23 Cash Advance Tailem Bend Bowling Club 100,000 7,000.00 7,000.00

DEB 25 Cash Advance Border Downs Tintinara Netball Club 40,000 10,000.00 -

DEB 29 Cash Advance Meningie Cheese Factory Museum 37,101 16,000.00 8,000.00

DEB 30 Cash Advance Tintinara Golf Club 35,000 - 35,000.00

2,357,948.60 1,239,886.93

(Highlighted are due to be finalised in 16/17)

Council has approved the range limits set out below

Type of loan Proportion of the Debt Portfolio Minimum Maximum

Floating Rate Debentures 50% 80% Fixed Rate Credit Foncier 20% 50%



Portfolio Structure

The chart below summarises the current and projected structure of the loan relative to the Policy ranges. (Community Loans not included)

Projections of committed and approved payments

The charts below summarise the projections of committed and approved principal and interest payments for the next ten financial years. (Community Loans not included)

0%

20%

40%

60%

80%

100%

120%

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029

Loan Principle Portfolio

Percentage Fixed Percentage VariableYear ending 30/6

$-

$50,000.00

$100,000.00

$150,000.00

$200,000.00

$250,000.00

2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027

Projected Principle and Interest Repayments included CAD

Total Council Principle Repayment LTFP Financial Charges



Community Assets (Outstanding Loans to Outside Bodies) COMMUNITY ORGANISATION DATE LOAN AMOUNT BALANCE CURRENT Interest

Applicable PURPOSE OF LOAN From To PERIOD OF LOAN 30/06/2016 BALANCE 31/03/2017

DEB 18 Cash Advance Meningie Bowling Club 50,000 Interest

bearing

DEB 21 Cash Advance Lake Albert Golf Club 70,000 12,400.00 21,150.00 Interest

bearing

DEB 22 Cash Advance Tintinara Bowling Club 100,410 - - Interest

bearing DEB 23 Cash Advance Tailem Bend Bowling

Club 16/11/2019 100,000 7,000.00 7,000.00 Interest

bearing

DEB 25 Cash Advance Border Downs Tintinara

Netball Club 40,000 10,000.00 - Interest

bearing

DEB 29 Cash Advance Meningie Cheese Factory Museum

15/10/2025 37,101 16,000.00 8,000.00 Interest bearing

DEB 30 Cash Advance Tintinara Golf Club 15/02/2017 15/02/2023 6 35,000 35,000.00 Interest

bearing

Tailem Bend Bowling Club 24/07/2015 24/07/2020 5 5,000 5,000.00 4,000.00 Interest

Free

Meningie Bowling Club 5/07/2016 30/06/2021 5 32,524 29,271.60 Interest Free

Meningie Football Club 5/07/2016 30/06/2026 10 100,000 95,000.00 Interest Free

Tintinara Bowling Club 5/07/2016 30/06/2021 5 35,000 31,500.00 Interest Free

Tailem Bend Golf Club 26/11/2016 25/11/2021 5 5,000 5,000.00 Interest Free

610,035

235,922

7. That the relevant policies as outlined in the Council Agenda Item Schedule for 2016-2017 are reviewed in accordance with their review cycle. (Work Schedule Item 7.6) In accordance with the schedule mentioned above, the policies identified as being relevant to be directed to the Audit Committee for this meeting are as follows:



7.1 Rating Policy, Refer Appendix 4 Review process amended to annually in accordance with model policy from the

LGA

Cosmetic changes only 7.2 Rate Rebate Policy, Refer Appendix 4 Review process amended to annually in accordance with model policy from the

LGA

Cosmetic changes only

Recommendation: That the Audit Committee recommends that Council adopts the following Policies as reviewed: Rating Policy Rate Rebate Policy

8. Asset Management Plans Item 7.8 on the Audit Committee work program relates to asset management plans for building & structures, water supply and stormwater assets. Director Infrastructure & Assets David Mosel will be in attendance to give an update of management plans for all asset classes.

9. 2017/18 Annual Business Plan/Budget Draft

Council’s draft 2017/18 Annual Business Plan & Budget (ABP) has been prepared and is currently undergoing a period of community engagement. In accordance with the 2017/18 ABP & Budget timetable, Council is seeking comment from the Audit Committee prior to its formal consideration for adoption on 27 June 2017. The Audit Committee has the responsibility to ensure Council is aware of the impact on ongoing financial sustainability being proposed and ensuring the level of consistency with Council's strategic plans. (Work Schedule Item 7.4) Refer Appendix 5 The draft 2017/18 Annual Business Plan & Budget shows a proposed operating Deficit of $501k. It is also proposed that there will be a 3.2% rate increase in Council Rates. Any additional revenue derived from rates will be growth and property valuations. It is noted the ABP the administration will continue to process any changes to valuation right up until the Council adopts the 2017/18 budget. Fees and charges have been adjusted with slight increases. Statutory charges will be updated when information is received. Refer Appendix 5



Council proposes to undertake Operational projects of $504k and renewal and new Capital Expenditure (including admin Costs) of $4.670m. The consultation period is from the 19th April until the 30th May 2017. Council officers have initiated a new engagement method this year in addition to the legislative special council meeting that is required by the Local Government Act 1999. Community ‘drop in’ sessions will be held across the district where the community is invited to take advantage of informal opportunities to ask questions of and make comment on the draft plan. Sessions will be hosted during working hours at each Council office and any feedback/questions will be captured as part of the community engagement process. It is aimed that after completion of the community engagement period and Special Council meeting, any required amendments will be made to the Annual Business Plan in order for it to be adopted at the 27 June 2017 Council meeting. Recommendation: That the Audit Committee advises Council that they are satisfied with the proposed draft 2017/18 Annual Business Plan & Budget.

10. Other Business (general discussion)

11. Close

12. Next Meeting The next meeting has been scheduled for 3 October 2017.

o Meeting with Auditor (confirmed with Auditor) o 2016/17 4th Budget Review o 2017/18 Draft Financial Statements o 2017/18 1st Budget Review



Appendix 1

Audit Committee minutes from 14 March 2017


Audit Committee Minutes 14 March 2017

AUDIT COMMITTEE

Coorong Civic Centre Boardroom 95-101 Railway Terrace, Tailem Bend

Tuesday 14 March at 9.00am

MINUTES Welcome Committee Members: Rex Mooney (Presiding Member) (via Teleconference)

Cr Neville Jaensch, Mayor Cr Bob Simcock Cr Mick O’Hara Cr Vern Leng

Present Vincent Cammell, CEO Nat Traeger, Director Community & Corporate Judy Thompson, Finance Manager Sacha Holme, Finance Officer Corinne Garrett, Consultant - UHY Haines Norton Dario Nazzari. Senior Consultant – UHY Haines Norton (via teleconference) Cr Julie Barrie

Apologies Cr Peter Wright

1. Confirmation of Minutes from 13 December 2016 Moved Cr Simcock Seconded Cr O’Hara That the Audit Committee receives and notes the minutes from the previous meeting held 13 December 2016 with an inclusion that the appointment of external auditor is a public resolution.

Carried

2. Work Schedule as at 14 March 2017 The Audit Committee Work Program – 2017 has been updated noting progress where applicable and policies being reviewed. Moved Cr Leng Seconded Cr Simcock That the Audit Committee receives and notes the work program.

Carried

3. Internal Controls and Risk Management Systems



Moved Cr Simcock Seconded Cr Leng The Audit Committee receive and note the update of internal controls and risk management systems.

Carried

4. Budget Review as at 31st December 2016 The Local Government (Financial Management) Regulations 2011 Section 9, require that council must prepare and consider a report at least twice between 30 Sept and 31 May showing a revised forecast of the operating and capital investment activities compared to those set out in the budget as per the Model Financial Statements entitled “Uniform Presentation of Finances”.

Moved Cr Simcock Seconded Cr O’Hara That the Audit Committee recommends that Council adopts the Budget Review 2 as at 31 December 2016.

Carried

5. Long Term Financial Plan The Long Term Financial Plan has been updated to reflect the changes at the 2nd budget review for 2016/17. Moved Cr Leng Seconded Cr O’Hara That the Audit Committee receives and notes Long Term Financial Plan at the 2nd Budget Review.

Carried

6. Treasury Management Report as at 31st December 2016 Purpose

The report covered the period 30th September to 31st December 2016

Strategic Plan Ref

Reliability of financial reporting

New Loans No new loans this period.

Outstanding Loans

Weighted Average Interest Rate as at 30th June was 5.21%

Moved Cr O’Hara Seconded Cr Simcock



That the Treasury Management Report as at 31 December 2016 be accepted.

Carried

7. That the relevant policies as outlined in the Council Agenda Item Schedule for 2016-2017 are reviewed in accordance with their review cycle. (Work Schedule Item 7.6) In accordance with the schedule mentioned above, the policies identified as being relevant to be directed to the Audit Committee for this meeting were reviewed. 7.1 Acquisition of Goods & Services Policy

Review process amended to annually in accordance with model policy from the LGA

7.2 Disposal of Council Land & Other Assets Policy Review process amended to annually in accordance with model policy from the

LGA

Cosmetic changes only

7.3 Treasury Management Policy Review process amended to annually in accordance with model policy from the

LGA

Cosmetic changes only 7.4 Prudential Management Policy Review process amended to annually in accordance with model policy from the

LGA

Included requirement for a WHS Management Plan to be developed for all construction projects exceeding $450k (this was not picked up in the last review).

7.5 Risk Management Policy Review process amended to annually in accordance with model policy from the

LGA Cosmetic changes only Moved Cr O’Hara Seconded Cr Leng That the Audit Committee recommends that Council adopts the following Policies as reviewed:



Acquisition of Goods & Services Policy Disposal of Council Land & Other Assets Policy Treasury Management Policy Prudential Management Policy Risk Management Policy

Carried 8. Asset Management Plans

Item 7.8 on the Audit Committee work program relates to asset management plans for building & structures, water supply and stormwater assets. Director Infrastructure & Assets David Mosel provided an update of management plans for all asset classes. Moved Cr Leng Seconded Cr Simcock That the verbal report by Director Infrastructure & Assets be noted.

Carried

9. Other Business (general discussion)

10. Next Meeting The next meeting will held on 2 May 2017.

11. Close The Presiding Member closed the meeting at 10.40am.



Appendix 2

Audit Committee Work Program - 2017

Coorong District Council DRAFT Audit Committee Work Program – 2017

1

Activity Meeting Date

Responsible Officers

Current Status/Outcomes

Date Completed

Follow up Action (for next year’s work

program)

1. Financial Reporting

Monitor the integrity of the financial statement reports referred to in sections 1.1 to 1.9 below to review any significant financial reporting issues and judgements which they may contain Specifically - review and challenge where necessary:

the consistency in application of, and/or any changes to, accounting policies; the method used to account for significant or unusual transactions where different approaches are possible; whether Council has followed appropriate accounting standards and made appropriate estimates and judgements, taking into account the views of the

external auditor; the clarity of disclosure in Councils financial reports and the context in which statements are made; all information presented with the financial statements, such as the operating and financial review and the corporate governance statement (in so far as it

relates to the audit and risk management); and significant adjustments to the financial report (if any) arising from the audit process.

1.1 Mid-Year Budget Review 2016-17 14/3/17 Presented at 14/3/17 audit committee meeting

14/3/17

1.2 Review and comment on Councils Annual Business Plan / Annual Budget. Specifically in relation to its consistency with strategic management plans as well as the expected impact on Councils financial sustainability.

2/5/17 Draft Final

2/5/17

1.3 Final Budget Review 2016-17, Budget Review 3 2/5/17 2/5/17

1.4 Annual Financial Statements – 2016-17 Project Plan -Preparation & Audit

2/5/17 Interim dates 11th & 12th May 2017 EOY audit dates 12th -14th September 2017

1.6 Annual Financial Statements – 2016/17 Oct 17 TBC


2

Activity Meeting Date Responsible Officers


Date Completed

Follow up Action (for next year’s work program)

1.7 Financial Performance Report – 2016-17 – compares audited statements with original budget and explains variances

Dec 17 TBC

1.8 2017-18 Budget Review # 1 Dec 17 TBC

2. Internal Controls and Risk Management Systems

2.1 Review Councils internal financial control framework, together with associated policies & procedures documents.

2/5/17 3qtr audit report UHY Haines Norton report include 2/5/17

2.2 Review risk assessment decision making framework. TBA

2.3 Review & comment on risk register. TBA

2.4 Review and comment on Councils’ disaster recovery plan as well as the business continuity plan

2/5/17 Ongoing – update to the next audit committee

3. Internal Financial Audit

3.1 Develop an internal audit program. Staff to develop a cyclical audit program to ensure that the internal controls as identified in the internal control framework are operating effectively.

Presented 13/2/16

3.2 Review the internal audit annual work program, and receive twice yearly summary reports on work undertaken outlining any significant issues discovered.

Report after each quarter Review Program Dec 17


3



Date Completed


3.3 Having regard to results of its own work program and the Council’s available resources, risks and anticipated benefits and costs, the Audit Committee should identify whether there are key functions where it might recommend that an efficiency and economy audit be performed.

Ongoing

4. External Audit

4.1 Liaise with the Councils’ external auditor on the scope and planning of annual audits, including any issues arising from audits and the resolution of such matters.

Oct 17 TBC Meeting confirmed with Auditors to attend the Audit Committee Meeting 3rd October 2017

4.2 All correspondence between the Auditor & Council is to be tabled for consideration. The audit committee will review and comment on the Councils response to, and actions taken as a result of issues raised from any external audit.

Ongoing Interim dates 11th & 12th May 2017 EOY audit dates 12th -14th September 2017

4.3 Recommend the engagement of the Councils’ external auditor, including the appointment, reappointment, and removal of the Councils’ external auditor.

2021 Current 5 year contract expires 30 June 2021 Interim Audit to be undertaken 11 & 12 May 2017

Dec 2016 Confirm dates for 16/17 Final Audit

4.5 Obtain written assurances from Council management to confirm that Councils auditors do not provide additional non audit services.

Oct 17 TBC

5. Reporting Requirements of the Audit Committee

5.1 Ensure that significant, urgent matters identified through the work program are formally and promptly reported to Council.

Ongoing


4

5.2 Table the minutes of audit meetings together with updated Audit Committee work programs as part of the agenda of the next Council meeting, ensuring recommendations are considered and adopted as required.

Ongoing



Date Completed


5.3 Prepare annually a report to Council on the Audit Committees performance over the past year and include the report in the Annual Report of Council.

Oct 17 TBC

5.4 Review terms of reference on an annual basis. Oct 17 TBC

6. Financial Governance

6.1 Ensure that management develop a comprehensive schedule of finance policies to be developed or reviewed. With the relevant policies included in the audit committee work program.

14/3/17

6.2 Initial Policies to be scheduled include: Whistle Blower Fraud & Corruption Prevention Annual Business Plan & Budget Policy Debt Recovery & Financial Hardship Policy Prudential Management Policy Strategic Rating Policy Asset Accounting Policy Disposal of Council Land & Other Assets Policy Acquisition of Goods & Services Policy Rate Rebate Policy Internal Financial Control Policy Infrastructure & Asset Management Policy

Oct 2017 Oct 2017 Oct 2017 Oct 2017 May 2018 May 2018 May 2018 May 2018 May 2018 June 2016 Nov 2018

Top 4 will be presented/review for October meeting Review policies presented 1) Rate Rebate

Policy 2) Funding Policy

to audit committee 2/5/17


5

Treasury Management Policy Risk Management Policy Funding Policy Community Group Loan Policy

March 2018 May 2018 April 2016 April 2016

7. Strategic Planning

7.1 Prepare and update Asset Management Plans for all classes of assets. Buildings, water supply and stormwater assets currently do not have asset management plans. Prepare Project Plans for Audit Committee to monitor.

Plan Presented Dec 16 Monitor progress

7.2 Update Long Term Financial Plan as soon as practical after the adoption of the Annual Business Plan.

14/3/17 Mid yr 2/5/17 Draft Annual Budget

Presented at the audit committee 14/3/17 Presented at the audit committee 2/5/17



Appendix 3

UHY Haines Norton Internal Controls Report

UHY Haines Norton Page 1

Internal Financial Controls

2017 Quarter 3 Review

For the Coorong District Council

April 2017


Contents Introduction ...................................................................................................................................... 3

Legislation ..................................................................................................................................... 3

Internal Financial Controls ............................................................................................................. 3

Better Practice Model .................................................................................................................... 3

Risk Management Standard ........................................................................................................... 3

Risk and Control Assessment Process ................................................................................................ 4

Assessing Risks .............................................................................................................................. 4

Likelihood .................................................................................................................................. 4

Consequence ............................................................................................................................. 4

Council Risk Frameworks ............................................................................................................... 5

Risk Level ................................................................................................................................... 5

Core and Additional Controls ......................................................................................................... 6

Quarter 3 2017 Risk Assessment ........................................................................................................ 6

Methodology ................................................................................................................................. 7

Limitations..................................................................................................................................... 7

Risk Levels ..................................................................................................................................... 7

Inherent/Raw Risk Assessment – Risk Levels Without Controls .................................................. 7

Evaluation of Controls ................................................................................................................... 8

Evaluation of Effectiveness of Controls ...................................................................................... 8

Level of risks with 2014 controls in place ................................................................................... 9

Level of risks with current controls in place ................................................................................ 9

Summary of Results ..................................................................................................................... 10

Conclusion ................................................................................................................................... 10

Appendix 1 – Assessment of 2017 Quarter 3 Risks

Appendix 2 – Residual Risk Summary for Individual Business Risks

Appendix 3 - Summary of Suggested Improvements for Extreme and High Residual Risk Areas


Introduction

Legislation Section 125 of the Local Government Act 1999 states that:

‘Council must ensure that appropriate policies, practices and procedures of internal control are

implemented and maintained in order to assist the Council to carry out its activities in an efficient

and orderly manner to achieve its objectives, to ensure adherence to management policies, to

safeguard the Council’s assets and to secure (as far as possible) the accuracy and reliability of

Council records’

Internal Financial Controls Internal financial controls are a framework of policies, procedures and practices that assist an

organisation in directing, monitoring and measuring the use of their resources. Controls assist in

preventing and detecting fraud and theft, and also diminishing the effect of error.

Better Practice Model The Local Government (Financial Management) Regulations 2011, s19(3) requires that an auditor

must assess the internal controls of a Council based on the criteria in the Better Practice Model –

Internal Financial Controls.

The ‘Better Practice Model’ outlines the key financial risks faced by Local Government in South

Australia and the suggested controls which assist in limiting exposure to these risks. This report has

used the Better Practice Model for assessing the financial controls for the Coorong District Council.

Risk Management Standard The Australia/New Zealand Risk Management Standard AS/NZS ISO 31000-2009 – Risk Management-

Principles and guidelines outlines the process for risk management with the interacting process steps

being: (see diagram following)

Communication and consultation

Establishing the context

Risk identification

Risk analysis

Risk evaluation

Risk treatment

Monitoring and review

The Better Practice Model identifies the normal risks in financial management along with possible

controls.


Process for Risk Management

Risk and Control Assessment Process

Assessing Risks Assessing risk involves determining how likely it is that an event will occur and then determining the

consequence if that event were to occur, resulting in a risk ‘level’.

Likelihood

The Better Practice Model measures the likelihood of a risk occurring as:

E. Almost certain Is expected to occur in most circumstances

D. Likely to occur Will probably occur in most circumstances

C. Possible Might occur at some time

B. Unlikely Could occur at some time

A. Rare May occur only in exceptional circumstances

Consequence

There are a number of consequences if an event occurs. The Better Practice Model categorises the

consequences of risks as:

Socio-political & community issues

Business impact

Financial cost and delay in operations

Legal issues

Public safety and environment


All of the consequences listed above, except for public safety and environment are considered by

Local Government when assessing internal financial controls. Although there can be a financial

impact to Local Government resulting from public safety and environmental issues, those risks are

not controlled in this framework. It is important to appreciate that Local Government entities are

also subject to a variety of additional risks that are not covered in this framework.

Council Risk Frameworks The Better Practice Model outlines a standard risk matrix of consequences of risk. Council needs to

consider their own businesses, communities and structures and determine if their risk ‘tolerance’ or

consideration of consequence is different to this standard model.

Referring to the consequence table below, a smaller council may consider the loss of $5,000 as a

greater consequence than ‘insignificant’. A larger council may consider that a higher financial impact

than $100,000 would be termed catastrophic.

If Council determines and resolves a different tolerance to risk than that outlined in the Better

Practice Model, the Internal financial controls would need to be re-assessed against the new

consequence table.

The consequences of risks occurring are graded as summarised in the table below (Refer: Appendix 1

for full risk table from Better Practice Model):

Impact measurement

Political/Community – effect on public image or level of community concern

Cost/Financial Impact

Delay in routine tasks Legal issues

1.Insignificant Insignificant level Less than $5k

up to ½ day

2.Minor Minor level $5k to $20k 1 day

3.Moderate Moderate level $20k to $50k 1-3 days Noncompliance and breach of regulation

4.Major Major/Significant $50k to $100k 3-5 days Serious breach, prosecution/fine

5.Catastrophic Huge effect, community outrage

Over $100k Over 5 days Failure of programs

Major breach, litigation

Risk Level

The following table shows the resulting risk level when the consequence and likelihood of an event occurring has been determined.

Consequence Insignificant Minor Moderate Major Catastrophic

Likelihood 1 2 3 4 5

Almost Certain E Moderate High High Extreme Extreme

Likely D Low Moderate High Extreme Extreme Possible C Low Low Moderate High Extreme

Unlikely B Low Low Low Moderate High

Rare A Low Low Low Moderate High

The risk levels attained require management attention and actions need to be prioritised to address the risks with the highest levels first.

Risk level Management Response

Extreme Intolerable, immediate management attention required High Significant, management actions required

Moderate Tolerable, specific monitoring or response procedures required

Acceptable Manage by routine procedures.


Core and Additional Controls The model suggests a number of controls which can be implemented to address risk levels. The

controls suggested are divided between ‘Core’ and ‘Additional’. Core controls are more critical and

the external auditors may place more emphasis on these.

The Coorong District Council has undertaken an initial assessment of their core and additional

controls back in 2014. From this assessment, all of the extreme and the majority of the high residual

risks have been identified for testing in quarter 3 of 2017. The results of which are reflected in this

report.

Quarter 3 2017 Risk Assessment The following risks have been identified for assessment in quarter 3 of 2017.


Methodology Assessment of risk is a subjective exercise and the Standard places emphasis on communication and

consultation. UHY Haines Norton’s assessors consulted with relevant staff and management in

discussing each risk, the possible controls within the Better Practice Model and the controls

currently in place for the Coorong District Council.

Limitations The scope of this assessment covered controls in place for the first three quarters of the 2016/17

financial year. This period of assessment does not necessarily encompass all controls identified for

assessment, ie. some end of year processes. In these cases we have looked at prior year processes to

give an indication as to the effectiveness of the control.

Due to significant staff changes in the Finance Department, there has been a significant loss of

knowledge and in some cases evidence of processes that were carried out. For example, the

employee who undertook the rating function is no longer employeed and there has been a loss of

evidence of certain procedures that were carried out.

This assessment has been prepared based on the information and feedback provided by

management and staff of the Coorong District Council. Accordingly the contents of this document

cannot be regarded as definitive advice until a complete internal audit of Council’s internal financial

controls is undertaken.

Risk Levels

Inherent/Raw Risk Assessment – Risk Levels Without Controls

The inherent or raw risk level is the level of risk without any controls in place. This assessment

assists organisations in understanding what their highest risk areas are.

The following graph shows the level of risk without any of the controls in place for the risks being

assessed in quarter 3 of 2017.

Extreme75%

High25%

Moderate0%

Low0%

"Raw" Risk Levels without Controls


Evaluation of Controls Appendix 1 – Assessment of 2017 Quarter 3 Risks considers each risk category and business process,

details the possible controls and the suggested actions to improve the effectiveness of the controls.

Controls identified were tested to assess their effectiveness.

The effectiveness of each control (as discussed with management and staff) is shown.

Evaluation of Effectiveness of Controls

The controls in the Model are assessed in the following manner:

1. Ineffective

The control has not been implemented. Urgent management action is required to implement the

described control processes.

2. Requires significant improvement

The control has been implemented, but with significant deficiencies in the consistency and

effectiveness of the implementation. Significant management action is required to implement

processes to improve the effectiveness of the control.

3. Partially effective

The control has been implemented but with some deficiencies in the consistency and/or

effectiveness in which it has been applied.

4. Majority effective

The control has been implemented and in the majority of cases has been consistently and/or

effectively applied. There is potential to enhance the effectiveness of the control, but only with

minor adjustments.

5. Effective

The control has been fully implemented and has in all cases been consistently and/or effectively

applied.


Level of risks with 2014 controls in place

The following graph shows the level of risk based on the 2014 assessment for the quarter 3 risks

being assessed.

Level of risks with current controls in place

The following graph shows the level of risks with the current controls in place.

Extreme25%

High70%

Moderate0%

Low5%

Risk Levels with 2014 Controls

Extreme5%

High35%

Moderate55%

Low5%

Risk Levels with 2017 Controls

95% of risks are

extreme or high

40% of risks are

extreme or high


Summary of Results We can see that there has been substantial improvement in the controls assessed in quarter 3 2017.

In 2014, these controls resulted in an extreme or high residual risk in 95% of business risks. These

same business risks have dropped to 40% extreme or high residual risks. We have summarised a

table in Appendix 2 to show the individual business risks and their assessed residual risk for both

2014 and 2017.

Whilst there has been improvement, there is still work that needs to be undertaken to reduce these

risk levels further. We have provided a summary of our suggested improvements in Appendix 3.

In addition to these suggestions, we would like to highlight some general observations that we think

should be brought to your attention.

General Observation 1

We understand that there has been considerable turnover of staff within the Finance Department.

This has highlighted the lack of documentation of finance processes. In our view, every process that

is undertaken within an employees role should be documented and retained to allow another

employee to be able to undertake this function without assistance. This is important in the event of

a loss of knowledge through either employee termination or leave of absence. We understand that

this has been a challenge for Council this financial year and there has been a loss of knowledge and

even evidence of process.

General Observation 2

Currently there is a lack of segregation of duties within the Finance Department. We understand that

due to limited resources, there are employees who are performing multiple financial functions that

we consider should be segregated. This increases your risk of fraud within these areas by not only

allowing the employee to carry out the fraud, but making detection of the fraud improbable. Ideally

IT enforced segregation of duties should be established to ensure that employees cannot access

financial functions that are not within their job descriptions. We understand that due to Council’s

size, segregation of some high risk financial functions may not be practical. In the event of these

circumstances, it is extrememly important to implement other controls to increase the likelihood of

detection of fraud or errors. For example, we would suggest that a high emphasis be placed on the

use of exception reports. These should be produced and reviewed by segregated employees who do

not perform the function that the exception report is reporting on.

Conclusion Overall, we commend Council on their improvement of the controls surrounging the business risks

identified for quarter 3 2017 assessment. To be able to reduce the extreme or high residual risks by

55% since 2014 requires a large amount of focus and resources. Whilst this improvement is

encouraging, there is still work to be undertaken to reduce the risks further.

Appendix 2 – Residual Risk Summary for Individual Business Risks

Risk # Risk

Inherent

Risk

Residual Risk

in 2014

Residual Risk

in 2017

2.1.3 Budgets are inaccurately reported with differences in the budget adopted by Council and that exercised by Council Extreme High Moderate

2.2.1 GL does not contain accurate financial information Extreme High Moderate

3.1.1 Cash floats and petty cash are inadequately safeguarded High High Moderate

3.7.5 Fixed asset maintenance and/or renewals are inadequately planned Extreme Extreme High

3.8.1 Projects are either inaccurately recorded or not recorded at all Extreme Extreme High

3.8.2 Over expenditures on projects may not be detected Extreme Extreme High

3.9.3 Clubs/Community Groups not able to repay Loans/Grants to Council. Extreme High High

4.1.3 Disbursements are not authorised properly Extreme High Moderate

4.1.5 Supplier master fi le data does not remain pertinent and/or unauthorised changes are made to the supplier master fi le Extreme Extreme Extreme

4.4.2 Payroll master fi le does not remain pertinent Extreme High High

4.5.1 Tax liabilities are either inaccurately recorded or not recorded at all High High Moderate

5.1.2 Rates and rate rebates are either inaccurately recorded or not recorded at all. Extreme High High

5.2.2 Grant funding is not claimed by council on a timely basis or not claimed at all Extreme Extreme High

5.5.1 Receipts are either inaccurately recorded or not recorded at all Extreme High Moderate

5.5.2 Receipts are not deposited at the bank on a timely basis Extreme High Moderate

6.1.3 Purchase orders are either recorded inaccurately or not recorded at all High High Low

6.1.5 Supplier master fi le data does not remain pertinent and/or unauthorised changes are made to the supplier master fi le High High Moderate

6.2.6 Salary sacrifice transactions are inaccurately processed Extreme High Moderate

6.3.1 Council reimburses expenses to Elected Members of a personal nature High Low Moderate

7.1.1 Council is not able to demonstrate that all probity issues have been addressed in the contracting process Extreme High Moderate

Appendix 3 – Summary of Suggested Improvements for Extreme and High Residual Risk Areas

4.1.5 Supplier master file data does not remain pertinent and/or unauthorised changes are made to the supplier master file Extreme

Control # Control Control

Assessment Suggested Improvement

4.1.5.1 Recorded changes to the supplier master file are compared to authorised source documents to ensure that they were input accurately.

Requires Significant

Improvement 2

We suggest that supporting documentation be retained for all changes to the supplier mastefile.

4.1.5.2 The accounts payable system and or supplier master file prevents users from making unauthorised adjustments to supplier accounts.

Ineffective 1

We suggest that any employee who processes invoices is denied access to change the supplier masterfile.

4.1.5.3 Separation of accounts payable and procurement duties. Ineffective

1

We suggest that the employee who processes the invoices and payments be denied access to either purchase or authorise purchase orders. We also suggest that an IT enforced segregation be implemented to restrict the authorising officer (of a purchase order) from authorising their own purchase order.

4.1.5.4 Suppliers that have not been used for a significant period of time are reviewed and marked for deletion by the application, if appropriate.

Ineffective 1

We suggest that periodic reviews are carried out on non-current suppliers to ensure that only regular suppliers are retained in the masterfile.

4.1.5.5 Supplier master file data is periodically reviewed by management for accuracy and ongoing pertinence.


Improvement 2

We suggest that periodic reviews on the integrity of the supplier mastefile are conducted. We also suggest that exception reports are created and documentation for all changes be reviewed and retained as evidence.

3.7.5 Fixed asset maintenance and/or renewals are inadequately planned High

Control # Control Control Assessment Suggested

Improvement

3.7.5.1

Asset Management Plans (including plans to obtain sufficient funding to cover expected capital investment) are prepared. The capital investment required is reviewed regularly for appropriateness.

Partially Effective

3

We suggest that Asset Management Plans for Stormwater and Water Supply be developed and implemented as soon as practical.

3.7.5.3 Asset Management Plans exist for all major asset classes and all changes to the asset management plan must be approved by Council.

Partially Effective

3

We suggest that Asset Management Plans for Stormwater and Water Supply be developed and implemented as soon as practical.

3.8.1 Projects are either inaccurately recorded or not recorded at all High

Control # Control Control Assessment Suggested

Improvement

3.8.1.2 Management review costing methodology used for projects to ensure appropriate method of full cost attribution is in place.

Ineffective 1

We suggest that a policy be developed to detail the process of project costing, including the methodology for full cost attribution and plant hire.

3.8.1.3 Overhead rates including plant hire are reviewed and revised on a regular basis.

Partially Effective

3

We suggest that all plant hire rates are reviewed and revised on a regular basis. This process should be documented as evidence of review.

3.8.2 Over expenditures on projects may not be detected High

Both core and additional controls appear to be operating effectively, however due to the raw risk rating of extreme, the presence of operating controls can only reduce the

residual risk to ‘high’. As such, we suggest that the current controls are constantly monitored to ensure they remain effective.

3.9.3 Clubs/Community Groups not able to repay Loans/Grants to Council. High



3.9.3.2 Loan receivable reconciliations are prepared on a regular basis and reviewed by an independent person.


Improvement 2

We suggest that all loans receivable are reconciled on a regular basis and regular monitoring of the outstanding balances should be undertaken.

3.9.3.3

Council establishes clear policy for issuing funds to Clubs / Community Groups. Policy details appropriate approval of funds issued in accordance with Delegations of Authority and compliance with Conflict of Interest Policy.

Majority Effective

4

We suggest that the Community Group Loan Policy be updated to include procedures for addressing any conflict of interest issues.

3.9.3.5

Management reviews ageing profile of loan receivables to identify all outstanding receipts not received in accordance with original collection schedule. All outstanding items are immediately investigated to ensure timely recovery of outstanding amounts.

Ineffective 1

We suggest that community loans are reviewed for ageing to ensure that the community groups are meeting the terms of their agreement. Any outstanding payments should be promptly followed up.

3.9.3.6 Council to identify security held and any impairment issues against loans receivables from Clubs and Community groups.


Improvement 2

We suggest that impairment of the community loans is assessed on an annual basis to ensure the true collectability is reflected.

4.4.2 Payroll master file does not remain pertinent High



4.4.2.1 Access to payroll/provision master file is restricted to authorised officers only.

Ineffective 1

We suggest that council review user access levels and ensure that only the employees who require access to the payroll masterfile in their day to day duties are given access.

4.4.2.2 Any changes to the payroll master files are approved by management.

Ineffective 1

We suggest that a segregated employee who does not have access to make changes to the payroll masterfile is commissioned to review and sign off the payroll masterfile exception report.

4.4.2.3 Payroll master file data is periodically reviewed for accuracy and pertinence.

Ineffective 1

We suggest that council review the integrity of the payroll masterfile periodically and exception reports be reviewed by an independent employee who does not have access to make changes to the payroll masterfile.

4.4.2.4 Departmental managers periodically review listings of current employees within their departments and notify the personnel department of necessary changes.

Ineffective 1

We suggest that Departmental Managers are provided a list of current employees on a regular basis. Departmental Managers should then be required to confirm all employees as current. This review should be formally documented and retained as evidence.

4.4.2.5 Recorded changes to the payroll master files are compared to authorised source documents to ensure accurate input.

Partially Effective

3

We suggest that the payroll masterfile exception reports be reviewed by an independent employee who does not have access to make changes to the payroll masterfile.

5.1.2 Rates and rate rebates are either inaccurately recorded or not recorded at all. High



5.1.2.2 Management regularly reviews the calculation methodology within the rate application system and for a sample of ratepayers to ensure correct calculation and methodology has been used.

Ineffective 1

Considering we could not determine whether this control existed (due to the employee who generated the rates no longer being employed and a lack of evidence that the control did exist), we suggest that a procedure is put in place to ensure that controls are documented and can be demonstrated.

5.1.2.3 Regular review of exempt properties to ensure still valid, interest flag switched off and rate rebates.

Ineffective 1


5.1.2.5 Employees responsible for processing rate notices cannot process payment of their own rates.

Ineffective 1

Whilst it is not always possible to prohibit the employee responsible for processing the rates notice from processing their own rates, we do suggest that a review is conducted by an independent employee on the properties owned by this employee.

5.1.2.6 Regular independent review of the rates aged receivables reports and independent check of rates payable by rates staff.

Ineffective 1

We suggest that there is a regular review of the rates ageing at the time of the monthly reconciliation. We also suggest that the amounts owing by the rates staff are reviewed regularly.

5.1.2.8 Rates are generated using test data prior to the rates billing run. Ineffective

1


5.1.2.9 Rate model outcomes reconciled to billing run outcomes prior to generation of rates.

Ineffective 1


5.1.2.12 Reconciliation of rates notices produced and rates to rates posted / distributed.

Ineffective 1


5.1.2.13 Fine write-offs approved by authorised officer.


Improvement 2

We suggest that an exception report be generated to show all of the fine write offs processed within the rates module each month. This report should be reviewed by a segregated employee and matched to an approval authorisation.

5.2.2 Clubs/Community Groups not able to repay Loans/Grants to Council. High



5.2.2.1

Council has a clear policy on Grant funding detailing assessment process, recognition, treatment, claim collection, community expectations and funding period and, disclosure of any conflicts of interest.

Ineffective 1

We suggest that a grant funding policy is created to address the requirements surrounding the application, recording and maintaining of grant funding.

5.2.2.2

Management performs regular review of all grant income and to monitor compliance with both the terms of grants and Council’s Grant policy (including claiming and collecting funds on a timely basis).

Ineffective 1

We suggest that a grant funding policy is created to address the requirements surrounding the application, recording and maintaining of grant funding.

5.2.2.5 Council establishes a grant revenue register which records details such as reporting deadlines, amount and instalments expected and key milestones.

Ineffective 1

We suggest that a grant revenue register is created to assist with the maintenance and reporting requirements of grant funding.



Appendix 4

Revised Policies

Rating Policy Strategic Reference Providing leadership for the community and

ensuring efficient and effective management of the community’s resources

File reference AR16/8698

Responsibility Community & Corporate Department

Revision Number Original

Effective date 27 June 2016

Last revised date May 2017

Minutes reference 136/16

Next review date Annually

Applicable Legislation Local Government Act, 1999

Related Policies 2017/18 Annual Business Plan & Budget

Related Procedures N/A

1. Purpose

The purpose of this policy is to outline Council’s approach towards rating its community in 2017/18 and to meet the requirements of the Local Government Act 1999 (SA) (the Act), with particular reference to Section 123. This Section requires Council to set out its rates structure and policies (as part of the Annual Business Plan) each financial year.

2. Scope

The policy covers:

method used to value land

adoption of valuations

business impact statement

Council’s revenue raising powers

differential general rates

single farm enterprise

service charges

Natural Resource Management levy (the Council’s collection role)

pensioner concessions

other concessions

Rating Policy – 2017/18

NOTE: Electronic version in the TRIM System is the controlled version Printed copies are considered uncontrolled. Before using a printed copy, verify that it is the current version

Page 2 of 12

payment of rates

late payment of rates

remission and postponement of rates

rebate of rates

rate capping

sale of land for non-payment of rates

objections

disclaimer

3. Strategic Focus

In setting its rates for the 2016/2017 financial year, Council has considered the following:

Strategic Management Plan 2016-2020

Reviewed Long Term Financial Plan 2017/18-2026/27

The 2017/18 Annual Business Plan & Budget

Current economic climate and relevant factors such as inflation, interest rates & the introduction of a carbon tax

Specific issues faced by its community, which include: - the need to update and maintain capital equipment to enable servicing of the

road network and other essential infrastructure;

- the maintenance and improvement of community assets to enable the District to be promoted as an attractive place in which to live, work, invest and visit;

- the sustainable management of waste and the promotion of recycling programs;

- the fostering and promoting of recreational activities for all ages.

The budget context for the 2016/2017 financial year

The impact of rates and service charges on the community, including: - households, businesses and primary producers;

- the broad principle that the rate in the dollar should be the same for all properties except where there is clearly a different level of services available to ratepayers or some other circumstance which warrants variation from the broad principle;

- minimising the level of general rate required by levying fees and charges for goods and services on a user pays basis, where possible and equitable, to recover the full cost of operating or providing the service or goods, with provision for concessions to those members of the community unable to meet that cost.

Council has increased general rates by 3.2% to set a budget that will provide Council with sufficient revenue to meet its business plan objectives and to absorb cost increases. The Strategic Management Plan 2016-2020 provides the strategic direction of Council over a five year period while the budget provides detail for the 2017/18 year and the rates are set at a level to meet those strategic directions.



Page 3 of 12

Council must raise revenue sufficient for the purpose of governance, administration and to provide appropriate goods and services for the community. The goods and services are especially those that would not be provided by private enterprise, e.g. infrastructure, waste management, community, regulatory, environmental health services and street lighting.

Rates are a system of taxation on the community for local government to deliver the goods and services expected by the community. All ratepayers receive benefits from paying rates. In considering the impact of rates on the various sectors of the community, Council has determined its rates so that they apply in a consistent manner and are commensurate with the level of services provided in the urban and rural areas.

Council conducts community engagement on a broad range of issues relating to specific programs and the future directions for the area. These opportunities are advertised in local papers, Council newsletters and special interest email groups. Council encourages feedback at anytime and can be done so by visiting www.coorong.sa.gov.au or posting to;

Chief Executive Officer Coorong District Council PO Box 399 TAILEM BEND SA 5260

4. Valuation Methodology

Council has adopted the use of capital value as the basis for valuing land within the Council area. Council considers that this method of valuing land provides the best of the options available to Council as prescribed in the Act and therefore the fairest method of distributing the rate responsibility across all ratepayers.

Council may adopt one of the following three valuation methodologies to value the properties in its area (Section 151 of the Act). They are:

Capital Value – the value of land, buildings and other improvements

Site Value – the value of the land and any improvements which permanently affect the amenity of use of the land, such as drainage works, but excluding the value of buildings and other improvements.

Annual Value – a valuation of the rental potential of the property.

In adopting capital value as the basis for valuing land, Council believes that this more appropriately addresses the principles of taxation and is a better indication of capacity to pay.

Council does not determine property valuations but chooses to exercise the right under Section 151 of the Act to adopt the capital valuations as assessed by the Valuer General through the State Valuation Office. If a ratepayer is dissatisfied with a property valuation then an objection may be made as detailed in Section 21 of this Policy.

5. Business Impact Statement Council has considered the impact of rates on businesses in the Council area, including primary production. Council maintains contact with the business community both directly and through the Regional Development Australia Murraylands and Riverland.

http://www.coorong.sa.gov.au/



Page 4 of 12

Council has also considered:

Those elements of Council’s Strategic Management Plan 2016-2020 relating to business development.

Coorong District Council Development Plan.

The equity of the distribution of the rate burden – including the decision to provide a differential rate between residential, commercial/industrial, primary production and vacant land as outlined under the heading “Differential General Rates”. Council considers that all ratepayers have access to broadly comparable services and are generally similarly impacted upon by prevailing economic conditions.

Council’s policy on facilitating local economic development including: - preference for local suppliers where price, quality and service provision are

comparable to suppliers outside the Council area;

- support for and contribution to tourism marketing;.

- support for and contribution to the Murraylands Regional Development Board.

Current local, state and national economic conditions and expected changes during the next financial year. Changes in the valuation for 2017/18 based on the general valuation assessment, where the capital value has increased by ***%.

Specific infrastructure maintenance issues that will principally benefit businesses and primary producers include: - up-grading the pavement structure and sealing major roads both rural and

urban, partly as a result of the need for roads to carry heavier vehicles to service industry.

6. Council’s Revenue Raising Powers

All land within a Council area, except for land specifically exempt (e.g. Crown land held for a public purpose, Council occupied land and land prescribed in the Act – refer Section 147 of the Act), is rateable. The Act provides for a Council to raise revenue for the broad purposes of the Council through a general rate, which applies to all rateable properties, or a differential general rate, which applies to different classes of properties.

Council can raise separate rates, for specific areas of the Council or service rates or charges for specific services. Council also raises revenue through fees and charges, which are established having consideration to the cost of the service provided and any equity issues. The list of applicable fees and charges is available on Council’s website www.coorong.sa.gov.au or by contacting one of the Council offices.

7. Differential General Rates

The Act allows Councils to ‘differentiate’ rates based on the use of the land, the locality of the land, the use and locality of the land or on some other basis determined by Council.




Page 5 of 12

Coorong District Council applies different rates on the basis of land use. Land use is recognised by other State taxing agencies and is easily identified and understood by our communities. It is therefore considered the most appropriate method for applying different rates by the majority of councils.

Definitions of the use of the land are prescribed by regulation and are as follows:

(1) Residential (2) Commercial – Shops (3) Commercial – Office (4) Commercial – Other (5) Industrial – Light (6) Industrial – Other (7) Primary Production (8) Vacant Land (9) Other

For ease of classification and for the application of rates, Council categorises these into the following differentials:

Residential/Other (1 & 9) Commercial/Industrial (2-6) Primary Industry (7) Vacant (8)

As part of the valuation assessment process the State Valuation Office applies a land use to each assessment to identify the predominant use of the land. This land use is used by various taxing authorities. Council generally applies this land use for general rating purposes however under the Act, Council is the relevant authority that determines land use for rating purposes and our rating land use must meet the definitions under Development Regulations. As such the local government land use may vary from that used by other taxing authorities.

If a ratepayer believes that a particular property has been wrongly classified as to its land use, then an objection may be made as detailed below.

Differential rates better reflect consumption of council services but can also be tailored to support other key objectives, e.g. economic development, encourage capital development, or recognise the value of a specific land use sector.

Council’s budget contains rate revenue of $6.741m net of rebates and discounts (a 3.2% increase in net general rate revenue from the 2016/17 budget). Council is proposing to apply the following rate in the dollar to give effect to the increase in rate revenue to the following property classifications.



Page 6 of 12

Summary - Differential Rate Revenue

Differentiating Factor/ 2016-17 2017/18 Land Use Rate in $ Rate in $ Vacant 0.4754

Primary Industry 0.3368

Residential/Other 0.3962

Commercial/Industrial 0.3962

Bulk Handling 1.1292

8. Fixed Charge Council has historically determined that a fixed charge is applied to all rateable assessments and there are no changes to this in 2017/18. Fixed charges in previous years have been $310 in 2010/11, $325 in 2011/12, $345 in 2012/13, $300 in 2013/14 and $300 in 2014/15 and 2015/16.

The primary reason for imposing a fixed charge is to ensure that all rateable properties make a base contribution to the cost of administering Council activities and maintaining the services and physical infrastructure that supports each property.

In applying the fixed charge only one charge can be imposed on two or more adjoining assessments with the same owner and occupier (contiguous).

Where a ratepayer believes that they may be eligible for a reduction in the fixed charge applied to contiguous assessments an objection may be made as detailed in Section 21.

Council has decided to keep the fixed charge at $XXX for 2017/18.

9. Separate Rates & Service Charges

Community Wastewater Management Schemes (CWMS) This service charge is set to cover the costs associated with operating and developing the Community Wastewater Management Schemes (CWMS) in townships throughout the Council area. Ongoing comparative reviews of Council’s CWMS charges reveals Council is charging considerably less for this service than other councils in its vicinity.

Council is currently progressing through a detailed CWMS Business Plan, which will provide a clear indication of the ongoing costs associated with maintaining CWMS systems. Over the next few years Council will seek to gain full cost recovery from its CWMS service charge.

Council has decided to charge the following CWMS charges for 2016/2017:

Tailem Bend, Meningie, Tintinara & Wellington East:

$XXX – per occupied unit

$XXX – per vacant allotment



Page 7 of 12

Water Supply Council provides water supply systems to residential and commercial properties in the small townships of Wellington East and Peake. The full cost of operating these systems is raised from a range of service charges as follows:

Wellington East and Peake water supply; a Service Charge comprised of $XXX plus $XXX per kilolitre for usage in excess of 125 kilolitres per annum;

Kerbside Waste Management Council provides a comprehensive kerbside waste management collection service, including a yellow recycling bin, green organic waste bin and red residual general waste bin, to divert recyclables and green organics waste from landfill dumps.

These initiatives and increase in service levels resulted in the implementation of a Kerbside Waste Management Charge, which is in accordance with Councils financial strategies and its Long Term Financial Plan. The charge for 2014/2015 was $240 and 2015/2016 was $290 was only applied to those ratepayers who are recipients of the increased service levels and are within the kerbside collection boundary. This fee has increased to $325 in 2016/2017 in an effort to migrate towards a self funding cost system, so that those benefitting from the service are paying for it.

10. Natural Resource Management (NRM) Levy

The NRM Levy is a State Government tax imposed under the Natural Resources Management Act 2004. Council is obliged to collect the levy on behalf of the SA Murray Darling Basin and South East NRM Boards.

For that part of the Council area covered by the South Australian Murray Darling Basin Natural Resources Management Board, the levy is based property capital valuations and the rate is 0.02377 cents in the dollar. For that part of the Council area covered by the South East Natural Resource Management Board, the levy for the following land uses will be per property:

a. $XXX per rateable property with the land use of Residential, Vacant & Other; b. $XXX per rateable property with the land use of Commercial – Shop, Office or

Other; c. $XXX per rateable property with the land use of Industrial – Light or Other;

and d. $XXX per rateable property with the land use of Primary Production

The NRM levy is shown as a separate charge on the rates notice.

11. Single Farm Enterprise

Section 152(2)(d) of the Act provides that where a Council declares a general rate which is based in whole or in part, on a fixed charge:

“If two or more pieces of rateable land within the area of the Council constitute a single farm enterprise only one fixed charge may be imposed against the whole of the land”.

A single farm enterprise must be comprised of two or more pieces of rateable land which are farm land and are occupied by the same person or persons. To enable properties to



Page 8 of 12

be identified as single farm enterprises it will be necessary for ratepayers to complete an application form to provide details to Council to enable Council to identify the land concerned.

An application form can be obtained from any of the Council offices.

12. Pensioner Concessions/State Seniors Concession/Other Concessions

An eligible pensioner may be entitled to a concession on their principal place of residence. All pensioner concession applications are administered by the State Government.

13. Payment of Rates Council has decided that the payment of rates will be by four instalments, due on:

9 September 2016

9 December 2016

9 March 2017 and

9 June 2017.

Council is offering a discount of judy

1.5% for the payment of all rates, in full, by 9 September 2016.

A notice will be sent to each ratepayer 30 days prior to each quarterly instalment being due.

Rates may be paid

By post to Coorong District Council at PO Box 399, Tailem Bend SA 5260

In person by cash, cheque, credit card or EFTPOS at the Meningie or Tailem Bend Offices during the hours of 8.30am to 5.00pm, or Tintinara Office during the hours of 11.00am to 3.00pm, Monday to Friday (noting that Meningie close for lunch between 12.30pm and 1.30pm)

Electronic payments available via the ‘web’, log onto www.coorong.sa.gov.au and follow the prompts or over the counter using CREDIT cards

By BPAY - see rate notice for biller code & reference number

By Post BPAY – see rate notice for biller code & reference number

By EFT Transfer to Council’s Bank Account (please quote Asst No as Reference)

BSB 105-170 Account No 015437140 Account Name Coorong District Council

14. Merchant Fee for Payment by Credit Card

Council has decided to collect the merchant fee charged for the use of credit cards. This fee will be calculated at the time of making payments and your receipt will show the amount of fee charged




Page 9 of 12

15. Late Payment of Rates The Act provides that Councils impose an initial penalty of 2% on any payment for rates, whether by instalment or otherwise, that is received late. A payment that continues to be late is then charged a prescribed interest rate on the expiration of each month that it continues to be late. For the 2016/2017 financial year, compound interest will be charged, per month, of the amount in arrears, at the prescribed percentage as set by the Local Government Finance Authority.

When the Council receives a payment in respect of overdue rates the Council applies the payment as follows:

First – to satisfy any costs awarded in connection with court proceedings.

Second – to satisfy any interest costs.

Third – in payment of any fines imposed.

Fourth – in payment of rates, in chronological order (starting with the oldest rate account).

Postal delays which result in the payment being received after the due date will incur a fine. Council does not usually waive the fine because of such delays.

16. Remission & Postponement of Rates

Where the payment of rates will cause a ratepayer demonstrable hardship, Council is prepared to consider an extended payment provision or defer the payment of rates. This will only occur upon application and persons likely to be affected are asked to contact Council on 1300 785 277 to discuss the matter. Such enquiries are treated confidentially by Council.

17. Seniors Postponement of Rates

Application of postponement of rates and charges will be considered under the provisions of section 182A of the Act – ‘Postponement of rates – Seniors’ Applications must be lodged in writing and must provide evidence of eligibility plus other evidence as required. Requests must be lodged on the Application Form for Postponement of Rates Seniors. Monthly interest at the prescribed rate will be applied to rates postponed under Section 182A of the Act Where an application for postponement under Section 182A is granted, a presumption of on-going annual postponement will be assumed subject to receipt of an annual signed declaration of continued eligibility. Ratepayers requesting postponement of rates will initially be referred to the availability of reverse mortgage loans through financial institutions. Seniors granted postponement of rates are required to pay a minimum of $500 of rates and charges levied in each financial year in compliance with the Local Government (General) Regulations.



Page 10 of 12

18. Rebate of Rates Council has determined that rebates of rates will be granted when the applicant satisfies the requirements for mandatory rebates under Sections 159 to Section 165 of the Act. Applications for discretionary rebates lodged under Section 166 of the Act will be considered under Council’s Rate Rebate Policy and will be assesses against guidelines prepared by the Local Government Financial Management Group.

The Act acknowledges that there are particular land uses that are economically disadvantaged and provide local community benefit and therefore must be offered rate relief in order to be sustainable. Some rebates under the Act are applied as a mandatory requirement however further discretionary provisions allow for Council to determine whether other desirable land uses may be offered rate relief.

Each year we develop a Rate Rebate Policy which provides the full details regarding rate rebates permissible under the Act. This policy documents supports our Strategic Rating Policy.

A full list of mandatory and discretionary rate rebate recipients is attached to Council’s Rate Rebate Policy, which was adopted as amended at the 28 June 2016 meeting.

19. Rate Capping

For the year ending 30 June 2017 and in accordance with Section 166(l)(i)(ii) of the Act, Council has decided to make generally available a rebate on the differential general rates paid, so that the maximum rate paid in 2016/2017 is no greater than 10% more than that applicable in 2015/2016 for residential properties, and 20% for all other properties. The rebate is subject to the increase not being due to capital improvements on the property or a change in ownership with the new value reflecting the purchase price. Council has adopted this position for the current financial year due to the change in its Rating Policy and the subsequent impact this may have on its ratepayers.

Any property owner who has experienced an increase in accordance with the criteria above are encouraged to make application for a refund by visiting one of Council’s offices or online www.coorong.sa.gov.au

20. Sale of Land for Non-Payment of Rates

The Act provides that a Council may sell any property where the rates have been in arrears for three years or more. Council is required to notify the owner of the land of the amounts outstanding and its intention to sell the land if payment of the outstanding amount is not received within one month. Except in extraordinary circumstances, Council will enforce the sale of land for arrears of rates. A copy of Council’s Debt Recovery Policy is available from any office of Council or by visiting www.coorong.sa.gov.au

21. Objections

Council rates are imposed under the provisions of the Act, and within the Coorong District Council are based on the Capital Valuation and the Land Use Category applied for the current financial year, plus the Fixed Charge declared by Council. Where a ratepayer believes the level of rates charged on an assessment is excessive, the avenues for appeal are to lodge a formal objection to the Capital Value, the Land Use or to the Fixed Charge (where multiple adjoining properties are involved).





Page 11 of 12

It is important to note that the lodgement of any objection does not change the due date for payment of rates. Rates must be paid in accordance with the Rate Notice until otherwise notified by Council.

The following provides information on lodging objections.

Valuation Objections

Council has adopted the valuations made by the Valuer-General as provided to Council on 28 June 2016. If a ratepayer is dissatisfied with the valuation made by the Valuer-General then an objection may be made to the State Valuation Office in writing within 60 days of receiving the notice of the valuation, explaining the basis for the objection, provided they have not:

previously received a notice of this valuation under the Act, in which case the objection period is 60 days from the receipt of the first notice, or

previously had an objection to the valuation considered by the State Valuation Office in the current financial year.

The address of the State Valuation Office is:

State Valuation Office GPO Box 1354 ADELAIDE SA 5001 Email: [email protected] Phone: 1300 653 345 Fax: 8226 1428

Forms for lodging objections are available on the State Valuation Website www.landservices.sa.gov.au. Please note that Council has no role in this process and it is also important to note that the lodgement of an objection does not change the due date for the payment of rates. Rates must be paid in accordance with the rate notice until otherwise notified by Council.

Land Use Objections

If a ratepayer believes that a particular property has been wrongly classified as to its land use, then an objection may be made (to council) within 60 days of being notified of the land use classification. Council may exercise its discretion to extend the allowable objection period where it can be shown there is reasonable cause.

It is important to note that the lodgement of an objection does not change the due date for payment of rates. Rates must be paid in accordance with the rate notice until otherwise notified by council.

Fixed Charge Objections

Where a ratepayer believes that they may be eligible for a reduction in the fixed charge applied to contiguous assessments, they must lodge their objection in writing to:

Chief Executive Officer Coorong District Council PO Box 399

mailto:[email protected]

http://www.landservices.sa.gov.au/



Page 12 of 12

TAILEM BEND SA 5260 The objection must contain full details of the ownership, occupants (tenants) and dates of any lease agreements and date of purchase for each assessment subject to objection. Rates must be paid in accordance with the Rate Notice until otherwise notified by Council.

22. Disclaimer

In accordance with Section 171(5) of the Act, a rate cannot be challenged on the basis of non-compliance with this Policy and must be paid in accordance with the required payment provisions. In accordance with Council’s Customer Compliments and Complaints Policy, where a ratepayer believes that Council has failed to properly apply this policy, initial contact should be made with a Council office. If, after this initial contact, a ratepayer is still dissatisfied they should lodge a formal complaint which can be done by attending a Council office, telephoning the Customer Service Centre, visiting the Council website, emailing or writing to Council.

23. Further information

This policy will be available for inspection at the Council offices listed below during ordinary business hours and available to be downloaded, free of charge, from Council’s internet site: www.coorong.sa.gov.au Coorong Civic Centre Meningie Information

Hub Tintinara Customer Service Centre

95 - 101 Railway Terrace 49 Princes Highway 37 Becker Terrace

Tailem Bend Meningie Tintinara

Phone: 1300 785 277

Fax: 8572 3822

Copies will be provided to interested parties upon request. Email [email protected]

Any grievances in relation to this code of practice or its application should be forwarded in writing addressed to the Chief Executive Officer of Council.



Rate Rebate Policy 2016/17

Strategic Reference Ensure Council finances and assets are managed to support changing community needs in a sustainable and cost-effective manner.

File reference AR16/8712

Responsibility Community & Corporate Department

Revision Number 7

Effective date June 1999

Last revised date 23/06/2015

Minutes reference X, 116/15, 131/14, 206/13, 65/02

Next review date Annually

Applicable Legislation Local Government Act 1999 s 159-166

Related Policies Economic Development Policy Internal Review of Council Decisions Policy Strategic Rating Policy

Related Documents Appendix 1 Discretionary Rebates Appendix 2 Mandatory Rebates

1. Purpose and scope

This policy establishes guidelines for equitable treatment in granting a rebate in relation to the payment of rates. It is intended to provide guidance to the community as to the grounds upon which a person or body is, or may be entitled to receive a rebate of rates and the matters that the Council will take into account in deciding an application for a rebate. The Local Government Act 1999 (the Act) sets out the provisions applicable to the Council granting a rebate of rates to persons or bodies. The Act mandates a rebate for certain types of use of land and the extent of that rebate. (See Clause 3.1). It also gives Council discretion to grant a rebate of rates (See Clause 3.2 )

2. Policy Statement Coorong District Council is committed to providing financial and other assistance to organisations and community groups which contribute to the wellbeing of the community. A rebate of rates in respect of any rateable land in the Council area will be made available only when the applicant satisfies the requirements under the Local Government Act 1999 and the requirements of this Policy.



Page 2 of 12

3. Mandatory rebates

The Act requires Council to grant rebates as follows. 100% rebate applies to: Health Services (Section 160)

Land being predominantly used for service delivery or administration by a hospital or health centre incorporated under the South Australia Health Commission Act 1976;

Religious Purposes (Section 162) Land containing a church or other building used for public worship (and any grounds), or land solely used for religious purposes;

Public Cemeteries (Section 163) Land being used for the purposes of a public cemetery;

Royal Zoological Society of SA (Section 164) Land (other than land used as domestic premises) owned by, or under the care, control and management of, the Royal Zoological Society of South Australia Incorporated

75% rebate applies to: Community Services (Section 161)

Land being predominantly used for service delivery or administration (or both) by a community services organisation.

A “community services organisation” is defined in the Act as a body that – is incorporated on a not for profit basis for the benefit of the public; and

provides community services without charge or for a charge that is below the cost to the body of providing the services; and

does not restrict its services to persons who are members of the body.

It is necessary for a community services organisation to satisfy all of the above criteria to be entitled to the mandatory 75% rebate. The Act further provides that eligibility for a rebate by a community services organisation is subject to it providing one or more of the following community services: emergency accommodation;

food or clothing for disadvantaged persons (i.e., persons who are disadvantaged by reason of poverty, illness, frailty, or mental, intellectual or physical disability);

supported accommodation (i.e., residential care facilities in receipt of Commonwealth funding, accommodation for persons with mental health, intellectual, physical or other difficulties who require support in order to live an independent life), and also including accommodation for persons provided by housing associations registered under the Community Housing Providers National Law.



Page 3 of 12

essential services, or employment support, for persons with mental health disabilities, or with intellectual or physical disabilities;

legal services for disadvantaged persons;

drug or alcohol rehabilitation services; or

the conduct of research into, or the provision of community education about, diseases or illnesses, or the provision of palliative care to persons who suffer from diseases or illnesses.

Educational Purposes (Section 165)

Land occupied by a government school under a lease or licence and being used for educational purposes; or Land occupied by a non-government school registered under Part 5 of the Education Act 1972 and being used for educational purposes; or Land being used by a University or University College to provide accommodation and other forms of support for students on a not for profit basis.

Where the Council is satisfied from its own records or from other sources that a person or body meets the necessary criteria for a mandatory 100% or 75% rebate, the Council will grant the rebate of its own initiative. Where the Council is not so satisfied it will require the person or body to apply for the rebate in accordance with Clause 4 of this Policy. Where a person or body is entitled to a rebate of 75% the Council may increase the rebate up to 100%. Council may grant the further rebate upon application or on its own initiative. In either case Council will take into account those matters set out at Clause 4 of this Policy. Where an application is made to Council for a further rebate Council will provide written notice to the applicant of its determination of that application.

4. Discretionary rebates Council may in its absolute discretion grant a rebate of rates on an annual basis by application in any of the following cases pursuant to Section 166(1) of the Act: where it is desirable for the purpose of securing the proper development of the area

(or a part of the area) in accordance with Council’s Economic Development Policy;

where it is desirable for the purpose of assisting or supporting a business in its area in accordance with Council’s Economic Development Policy;

where it will be conducive to the preservation of buildings or places of historic significance;

where the land is being used for educational purposes;

where the land is being used for agricultural, horticultural or floricultural exhibitions;

where the land is being used for a hospital or health centre;

where the land is being used to provide facilities or services for children or young persons;

where the land is being used to provide accommodation for the aged or disabled;



Page 4 of 12

where the land is being used for a residential aged care facility that is approved for Commonwealth funding under the Aged Care Act 1997 (Commonwealth) or a day therapy centre;

where the land is being used by an organisation which, in the opinion of the Council, provides a benefit or service to the local community;

where the rebate relates to common property or land vested in a community corporation under the Community Titles Act 1996 over which the public has a free and unrestricted right of access and enjoyment; and

where the rebate is considered by the Council to be appropriate to provide relief against what would otherwise amount to a substantial change in rates payable due to a change in the basis of valuation used for the purposes of rating, rapid changes in valuations, or anomalies in valuations

Council will not rebate rates that have been subject to State or Commonwealth rebates/payments where these authorities have modified the policy or criteria for that entitlement.

4.1 Hardship If Council is satisfied, on application of a ratepayer, that payment of rates would cause hardship; the Council may postpone payment in whole or part or remit the rates in whole or in part (Section 182).

4.2 Discretion of Council

The Council has an absolute discretion to:

grant a rebate of rates in the above cases; and

determine the amount of any such rebate.

5. Applications Council will inform the community of the provisions for rate rebate under the Local Government Act by the inclusion of suitable details in the Rating Policy Summary distributed with the annual rate notice. Persons or bodies seeking a rebate of rates must make written application to the Council in a manner and form determined by the Council and supply such information as the Council may reasonably require. Application forms may be obtained from the Council offices (see Clause 9). Pursuant to Section 166 Council will take into account the following matters: the nature and extent of Council services provided in respect of the land for which

the rebate is sought in comparison to similar services provided elsewhere in its area; and

the community need that is being met by activities carried out on the land for which the rebate is sought; and

the extent to which activities carried out on the land for which the rebate is sought provide assistance or relief to disadvantaged persons.

.



Page 5 of 12

Council may take into account other matters considered relevant by the Council including, but not limited to: why there is a need for financial assistance through a rebate;

the level of rebate (percentage and dollar amount) being sought and why it is appropriate;

the extent of financial assistance, if any, being provided to the applicant and/or in respect of the land by Commonwealth or State agencies;

whether the applicant has made/intends to make applications to another Council;

whether, and if so to what extent, the applicant is or will be providing a service within the Council area;

whether the applicant is a public sector body, a private not for profit body or a private or profit body;

whether there are any relevant historical considerations that may be relevant for all or any part of the current Council term;

the desirability of granting a rebate for more than one year;

consideration of the full financial consequences of the rebate for the Council;

the time the application is received;

the availability of any community grant to the person or body making the application;

the economic value of the business/development to the Council and the community;

the financial capacity of the person or organisation;

whether the applicant is in receipt of a community grant; and

any other matters, and policies of the Council, which the Council considers relevant.

All persons who or bodies which wish to apply to the Council for a rebate of rates must do so on or before the due date of the first instalment. Council reserves the right to refuse to consider applications received after that date. However, applicants who satisfy the criteria for a mandatory 100% rebate will be granted the rebate at any time. No rebates whatsoever will be considered for prior years. The Act provides that the Council may grant a rebate of rates or charges on such conditions as the Council thinks fit. The Council may, for proper cause, determine that entitlement to a rebate of rates under the Act no longer applies. Where an entitlement to a rebate of rates ceases or no longer applies during the course of a financial year, Council is entitled to recover rates, or rates at the increased level (as the case may be), proportionate to the remaining part of the financial year. It is an offence for a person or body to make a false or misleading statement or representation in an application or to provide false or misleading information or evidence in support of an application made (or purporting to be made) under the Act. If a person or body has the benefit of a rebate of rates and the grounds on which the rebate has been granted cease to exist, the person or body must immediately inform the



Page 6 of 12

Council of that fact and (whether or not the Council is so informed) the entitlement to a rebate ceases. If a person or body fails to do so that person or body is guilty of an offence. The Council will, in writing, advise an applicant for a rebate of its determination of that application within sixty business days of receiving the application or of receiving all information requested by the Council. The advice will state: if the application has been granted, the amount of the rebate; or

if the application has not been granted, the reasons why.

6. Review

A person or body aggrieved by a determination of the Council in respect of an application for a rebate may seek a review of that decision in accordance with Council’s Internal Review of Council Decisions Policy within sixty days of the date of the notice of determination.

7. Community Grants If an application for a rebate is unsuccessful, Council has an absolute discretion to then treat the application as one that may be eligible for a community grant and encourage the applicant to apply at the appropriate time.

8. Delegations The Council annually reviews the delegation of its power to determine applications and grant a discretionary rebate of rates to the Chief Executive.

9. Further information This policy will be available for inspection at the Council offices listed below during ordinary business hours and available to be downloaded, free of charge, from Council’s internet site: www.coorong.sa.gov.au Coorong Civic Centre Meningie Information Hub Tintinara Customer

Service Centre

95 - 101 Railway Terrace 49 Princes Highway 37 Becker Terrace

Tailem Bend Meningie Tintinara

Phone: 1300 785 277 Phone: 1300 785 277 Phone: 1300 785 277

Fax: 8572 3822 Copies will be provided to interested parties upon request. Email [email protected] Any grievances in relation to this policy or its application should be forwarded in writing addressed to the Chief Executive Officer of Council.





Page 7 of 12

APPENDIX (These will be updated on completion of budget process to confirm all are still valid)

Mandatory Rebates

100% Mandatory Rebate - Health Section 160 Local Government Act 1999 (SA) - Rebate of rates - health services 5725 Coorong Health Service Advisory Council Inc Lot 2 South Terrace MENINGIE SA 5264 7072 Coorong Health Service Advisory Council Inc 72 Princes Highway TAILEM BEND SA 5260 7073 Coorong Health Service Advisory Council Inc 70 Princes Highway TAILEM BEND SA 5260 8554 Coorong Health Service Advisory Council Inc 74 Princes Highway TAILEM BEND SA 5260

100% Mandatory Rebate – Emergency Services Section 147 Local Government Act 1999 (SA) – Rateability of Land 4619 SA Ambulance Services Inc 9-11 Dukes Highway, COONALPYN SA 5265 5676 South Australian Police 81 Princes Highway, MENINGIE SA 5264 5677 South Australian Police 83 Princes Highway, MENINGIE SA 5264 5767 SA Ambulance Service 102 Princes Highway, MENINGIE SA 5264 7197 SA Ambulance Service 67 Princes Highway, TAILEM BEND SA 5260 7225 South Australian Police 49 Railway Terrace, TAILEM BEND SA 5260 7226 South Australian Police 29 Railway Terrace, TAILEM BEND SA 5260 8106 South Australian Police 65 Dukes Highway, COONALPYN SA 5265



Page 8 of 12

100% Mandatory Rebate - Church Section 162 Local Government Act 1999 (SA) - Rebate of Rates - religious purposes 5751 Catholic Church Endowment Society 4 Hacket Crescent MENINGIE SA 5264 5823 Uniting Church in Aust Property Trust 2 Princes Highway MENINGIE SA 5264 6734 Tailem Bend Christian Centre Lot 6 Pontt Street TAILEM BEND SA 5260 7244 Catholic Church Endowment Society 13 Station Drive TAILEM BEND SA 5260 7245 Catholic Church Endowment Society 15 Station Drive TAILEM BEND SA 5260 7255 Synod Diocese Murray Anglican Church Aust Inc 47-49 Station Drive TAILEM BEND SA 5260 7289 Lower Murray Uniting Congregations 10 Granites Road TAILEM BEND SA 5260 7290 Lower Murray Uniting Congregations 12 Granites Road TAILEM BEND SA 5260 7442 Lutheran Church of Aust SA District Inc 10 Seymour Street TAILEM BEND SA 5260 7443 Lutheran Church of Aust SA District Inc 12 Seymour Street TAILEM BEND SA 5260 7705 Immanuel Lutheran Church Lot 143 Gibbs Avenue TINTINARA SA 5266 7716 Anglican Church of Australia 25-27 Long Street TINTINARA SA 5266 7745 Uniting Church In Australia 26 Carcuma Road TINTINARA SA 5266 8108 Uniting Church in Australia 23 Dukes Highway COONALPYN SA 5265 8109 Uniting Church in Australia 25 Dukes Highway COONALPYN SA 5265 8120 Redeemer Lutheran Church PTS 101 Dukes Highway COONALPYN SA 5265 8348 Lutheran Church of Australia District Inc Lot 342 West Terrace MENINGIE SA 5264 8355 Synod Diocese Murray Anglican Church Lot 184 Princes Highway MENINGIE SA 5264 8390 Uniting Church in Australia Property Trust Sec 5 Hundred LIVINGSTON SA 5261 8402 Baptist Churches of SA Inc 37 Railway Terrace PEAKE SA 5301 8435 Uniting Church in Australia Property Trust 3223 Dukes Highway COOMANDOOK SA 5261 8436 Uniting Church in Australia Property Trust 3225 Dukes Highway COOMANDOOK SA 5261 8459 Baptist Churches of SA Inc 15 Kelly Street SHERLOCK SA 5301 8465 St Johns Lutheran Church Lot 335 Hundred SHERLOCK SA 5301 8466 St Johns Evangelical Lutheran Buccluech 6 Hensel Road PEAKE SA 5301



Page 9 of 12

Discretionary Rebates

100% Discretionary Rebate - Community Centres & Museums Section 166 (1) (j) Local Government Act 1999 (SA) - Discretionary Rebates of rates (100% Discretionary Rebate) 4677 Coonalpyn Community Hub Incorporated 2 Richards Terrace COONALPYN SA 5265 4947 Meningie Cheese Factory Museum Inc 3 Fiebig Road MENINGIE SA 5264 6100 Yumali Community Centre Inc 2328 Tynan Road YUMALI SA 5261 6405 Sherlock Community Centre Inc 2936 Mallee Highway SHERLOCK SA 5301 6992 Tailem Bend Community Centre 141 Railway Terrace TAILEM BEND SA 5260 8959 Sherlock Community Centre 2936 Mallee Highway, SHERLOCK SA 5301 8960 Sherlock Community Centre Lot 32 Mallee Highway, SHERLOCK SA 5301 9053 Coorong Cottage Industries 14 Princes Highway MENINGIE SA 5264

100% Discretionary Rebate - Halls Section 166 (1) (j) Local Government Act 1999 (SA) - Discretionary Rebates of rates (100% Discretionary Rebate) 5504 Malinong Hall Inc 831 Malinong Road MALINONG SA 5259 6201 Jabuk Community Hall Inc 14 Cross Street JABUK SA 5301 6252 Netherton Hall Inc 1304 Netherton Road NETHERTON SA 5301 6295 Peake Memorial Hall Inc 4428 Mallee Highway PEAKE SA 5301 8144 Culburra & District Soldiers War Memorial Hall Inc 1396 Prosser Road CULBURRA SA 5261 8929 Netherton Hall Inc 1308 Netherton Road NETHERTON SA 5301 8930 Netherton Hall Inc 1304 Netherton Road NETHERTON SA 5301 9033 Culburra & District Soldiers War Memorial Hall Inc 1396 Prosser Road CULBURRA SA 5261



Page 10 of 12

100% Discretionary Rebate - Clubs Section 166 (1) (j) Local Government Act 1999 (SA) - Discretionary Rebates of rates (100% Discretionary Rebate) 4645 SA Branch Scout Association 15 Peake Terrace COONALPYN SA 5265 4700 Coonalpyn & District A&H Society Gibbs Avenue COONALPYN SA 5265 5069 Meningie Aero Club 5521 Princes Highway MENINGIE SA 5264 5070 Lake Albert Gun Club Hundred BONNEY SA 5264 5353 Narrung Progress Association 111 Alexandrina Drive NARRUNG SA 5259 5438 Narrung Golf Club Inc 583 Hundred BAKER SA 5259 5641 RSL Meningie 28 Narrung Road MENINGIE SA 5264 6025 Scout Association of Australia SA Branch 24 East Terrace MENINGIE SA 5264 6113 Ki Ki Past Time Club Dukes Highway KI KI SA 5261 6352 Coomandook Amalgamated Pastime Club 63 Williams Road COOMANDOOK SA 5261 6386 Coomandook Amalgamated Pastime Club Inc 3189 Dukes Highway COOMANDOOK SA 5261 7074 Coorong District Council (ANI TB Rowing Club) 66 Princes Highway TAILEM BEND SA 5260 7227 Masonic Lodge No 94 47 Railway Terrace TAILEM BEND SA 5260 7437 Tailem Bend RSL Sub-Branch 57 Trevena Terrace TAILEM BEND SA 5260 7475 The Scout Association of Aust (TB Lions Club) 55 Trevena Terrace TAILEM BEND SA 5260 7681 The Friends of the Tintinara CWA Building Preservation 35 Becker Terrace TINTINARA SA 5266 7733 Tintinara Action Club 54 Wendt Terrace TINTINARA SA 5266 8864 Narrung Progress Association 111 Alexandrina Drive, NARRUNG SA 5259 9051 Tintinara Action Club PTL 13 Northcott Terrace, TINTINARA SA 5266



Page 11 of 12

100% Combination Rebate - Education Section 165 Local Government Act 1999 (SA) - Rebate of rates - educational purposes (75% Mandatory Rebate) Section 166 (1) (d) Local Government Act 1999 (SA) - Discretionary rebates of rates (25% Discretionary Rebate) 498 Minister for Education & Children’s Services 78 Princes Highway MENINGIE SA 5264 2277 Minister of Education & Child Development Lot 363-366 Park Terrace TAILEM BEND SA 5260 4705 Minister of Education & Child Development 2 Coombe Terrace COONALPYN SA 5265 5857 Minister of Education & Child Development 1 North Terrace MENINGIE SA 5264 5993 Meningie Pre-School Centre Inc 29 Edward Street MENINGIE SA 5264 6372 Minister for Education & Children’s Services 42 Parkin Hall Road COOMANDOOK SA 5261 6373 Minister for Education & Children’s Services 3275 Dukes Highway COOMANDOOK SA 5261 7174 Minister for Education & Children’s Services 1 Library Lane TAILEM BEND SA 5260 7175 Minister of Education & Child 1 Murray Street TAILEM BEND SA 5260 7478 Tailem Bend Kindergarten 49 Trevena Terrace TAILEM BEND SA 5260 7759 Minister of Education & Child Development 37 Wendt Terrace TINTINARA SA 5266 8130 Minister of Education & Child Development Sec 114 Coonalpyn Terrace COONALPYN SA 5265 8131 Minister of Education & Child Development PTS 57Coombe Terrace COONALPYN SA 5265 8132 Minister of Education & Child Development Sec 154 Coombe Terrace COONALPYN SA 5265 8366 Minister of Education & Child Development Sec 371North Terrace MENINGIE SA 5264 8434 Minister for Education & Children’s Services Lot 46 Parkin Hall Road COOMANDOOK SA 5261 8442 Minister for Education & Children’s Services Lot 46 Parkin Hall Road COOMANDOOK SA 5261 8816 Minister of Education & Child Development Lot 361 Russell Street, TAILEM BEND SA 5260



Page 12 of 12

75% Discretionary Rebate - Sporting Clubs & Others Section 166 (1) (j) Local Government Act 1999 (SA) - Discretionary Rebates of rates (75% Discretionary Rebate)

126 Tintinara Football Club 39 Wendt Terrace TINTINARA SA 5266 4676 Coonalpyn Bowling Club Sec 136 Paynter Terrace COONALPYN SA 5265 4770 Coonalpyn Golf Club 351 Tauragat Well Road COONALPYN SA 5265 5717 Lake Albert Golf Club Lot 3 South Terrace MENINGIE SA 5264 5726 Jallarah Homes Inc South Terrace MENINGIE SA 5264 5727 Jallarah Homes Inc Unit 6 South Terrace MENINGIE SA 5264 5728 Jallarah Homes Inc Unit 5 South Terrace MENINGIE SA 5264 5729 Jallarah Homes Inc Unit 4 South Terrace MENINGIE SA 5264 5730 Jallarah Homes Inc Unit 3 South Terrace MENINGIE SA 5264 9062 Jallarah Homes Inc Unit 2 South Terrace MENINGIE SA 5264 5825 Meningie Sailing Club 1 Princes Highway MENINGIE SA 5264 7099 Tailem Bend Golf Club 6 Golf Course Road TAILEM BEND SA 5260 7377 Tailem Bend Football Club 73 Trevena Road TAILEM BEND SA 5260 7448 Lutheran Community Housing Support Unit 24 Seymour Street, TAILEM BEND SA 5260 7639 Tailem Bend Homes for the Aged Inc 8-12 Pontt Street TAILEM BEND SA 5260 7649 Tailem Bend Bowling Club Inc 11 Jacob Street TAILEM BEND SA 5260 7760 Tintinara Bowling Club 39 Wendt Terrace TINTINARA SA 5266 7965 Tintinara Golf Club Inc 126 Tintinara Golf Course Road TINTINARA SA 5266 8124 Border Downs Football Club Sec 90 Dukes Highway COONALPYN SA 5265 8344 Meningie Football Club Sec 336 Narrung Road MENINGIE SA 5264 8419 Peake & Districts Football Club Sec 105 Hundred PEAKE SA 5301 8982 Tailem Bend Golf Club 6 Gold Course Road, TAILEM BEND SA 5260

100% Discretionary Rebate (refer to Confidential Council Minute 092/15 - Due to expire 2019/20) Section 166 (1) (b) Local Government Act 1999 (SA) - Discretionary rebates of rates



Appendix 5

2017/18 Draft Annual Business Plan

& 2017/18 Schedule of Fees & Charges

2017/18 Draft Annual Business Plan 1


Contents

Community engagement

The community are invited to make submissions in writing on this plan by 5:00pm on Tuesday 30 May 2017 in the following manner:

By lodgement online at www.coorong.sa.gov.au

By email at [email protected]

By sending correspondence to PO Box 399, Tailem Bend SA 5260; or

By dropping correspondence personally to any Council office.

Elected Members and senior Council staff will be hosting ‘drop in’ sessions across the district. The community is invited to take advantage of these informal opportunities to ask questions and make comment on this plan. Join us at: Tintinara Customer Service Centre: Friday 19 May 2017, 11:00am – 12:30pm. Meningie Information Hub: Friday 19 May 2017, 2:00 – 4:00 pm. Coorong Civic Centre Tailem Bend: Friday 26 May 2017, 9:00 – 10:30am. Peake & District Sporting Club, Peake: Friday 26 May 2017, 1:00 – 2:30pm Community members may also address Council at a special meeting scheduled for 7:00pm on Tuesday 6 June 2017 at the Coorong Civic Centre, Tailem Bend.

Introduction from Mayor and Chief Executive Officer

3

Elected Members About Coorong District Council Council Vision, Mission & Core Values Council’s Services 2016 - 2020 Strategic Management Plan Influences

4 5 6 7 8

Influences, Priorities & Opportunities of Significance Capital Works Program Strategic Projects Funding the Annual Business Plan Rates Revenue for 2017/18 Financial Statements

10 12 15 16 17 20




Introduction from Mayor and Chief Executive Officer

Cr. Neville Jaensch Mayor

Vincent Cammell Chief Executive Officer Over the Last Twelve Months

The year 2016 has marked another period of positive change for our region, with many new and continuing projects and a general feeling of excitement in the air for the future of our communities. Projects such as Creating Coonalpyn which has focussed on revitalising the town through art – in particular the Silo Art Project which has drawn international media interest and increased tourism visitation – are part of our vision for sustainable communities into the future. Elected Members have worked well together and have also worked extremely hard, bringing together their diverse skills and views into a cohesive whole as we strive to create the best possible outcomes for communities. Council continues its excellent record of positive community engagement and commitment, with both Councillors and staff working with enthusiasm and skill. Highlights have included acknowledgement of the hard work of Chief Executive Officer Vincent Cammell and his energetic team through the

awarding of the 2016 Local Government Professionals South Australia Excellence in Local Economic Development Award for the SA Motorsport Park Project facilitation – a great reflection on the Council. Two further leadership excellence awards were awarded early April 2017; excellence in sustainable infrastructure & asset management and excellence in management initiatives for the Coorong Art Gallery (listed as the ‘Accidental Art Gallery’). Both awards celebrate what Council has done to grow or diversify our programs, engage the community in a different manner, and in the case of the asset management award – recognition of a sustainable roads program. Coorong District Council continues to work hard on behalf of all residents and investors to ensure stability and growth through sound governance principles and thoughtful and informed leadership. The Bend Motor Sport Park continues to work towards completion in 2018 with estimates for the spend increasing to $100 million plus.

Over The Next Twelve Months

The Council will continue to align its activities for the 2017/18 financial year to the over-arching four-year Strategic Management Plan (SMP). The SMP encourages a focus on responding to our population losses, improving public access to water bodies and continuing to ensure assets are maintained at appropriate levels to support our communities & economic development.

Strategic work on the potential to expand Wellington East and how to best address surplus housing on rural land will continue, and this will need to be negotiated as part of the new planning system.

More than half a billion dollars will be spent on new business developments by investors in the Coorong Council district in the next few years, positioning us as a rapidly growing area and raising the profile of the district. Business confidence, coupled with a willingness by the Council to work with enterprises to achieve goals, will see the local economy benefit from a number of large projects.

The Bend Motorsport Park in Tailem Bend will include an industrial hub, one of the world’s longest permanent racing circuits, a pit building, hotel and conference amenities, and will become a major tourism drawcard for SA injecting millions of dollars into the State economy every year. Other development includes millions of dollars in investment in a chicken breeder farm at Yumali for Inghams Enterprises whereby fertile eggs are collected and transported to a hatching facility and a proposal to build a 100-megawatt solar power facility in Tailem Bend.

Road activities will continue to be a focus as Council recognises the importance of the network for both the community, the primary production sector and investors. A record harvest, and a boom in commodities in the regions, will also place more attention on freight movements from a State Government perspective as well.

Work in the public arts space continues to have importance in community capacity building. Council will explore further public art opportunities as it embarks on the implementation of the $2m Meningie Stormwater & Main Street Upgrade Project.

Following the completion of the Dickson Reserve Activation Master Plan, a grant application was submitted to the SA Government to enable detailed design work to be undertaken for this space. To complement this work, the development of the Landscaping Plan for Princes Highway, Tailem Bend will also be furthered.

To fund the 2017/18 Annual Business Plan, Council will need to raise rates 2.2% above the CPI (1%). The rate rise is one that is conservative in nature but still enables some strategic projects to support district-wide resilience and prosperity. While Council understands the concern community has about rate rises, Council also faces significant headwinds through diminishing external funding at a State and Federal level.

We commend the 2017/18 Draft Annual Business Plan to you.

Mayor Cr. Neville Jaensch

Vincent Cammell

Chief Executive Officer


Elected Members Coorong District Council comprises nine ward Councillors including a Mayor. The Council is responsible for policy making and decisions that impact on plans for the district, and the lives and livelihoods of individuals, organisations and businesses within it. The roles of Elected Members are to:

Participate in the deliberations and civic activities of the Council

Formulate the Council’s objectives and policies

Keep the Council’s objectives and policies under review to ensure they are appropriate and effective

Keep Council’s resource allocation, expenditure and activities, and the efficiency and effectiveness of its service delivery under review

Represent the interests of residents and ratepayers, to provide community leadership and guidance and to facilitate communication between the community and the Council.

Back row (L to R): Cr Vern Leng, Cr Julie Barrie, Cr Jeff Arthur, Cr Sharon Bland (Deputy Mayor), Cr Donna Middleton, Cr Mick O’Hara and Cr Peter Wright. Front row (L to R): Cr Robert Simcock, Mr Vincent Cammell (Chief Executive Officer) and Cr Neville Jaensch (Mayor).


About Coorong District Council

Fast Facts

State Electorates: Hammond, MacKillop Federal Electorate: Barker District Size: 8,836 square kilometres Population: No of Businesses:

5,585 (2011 Census) 744 (2011 Census)

Larger Towns: Tailem Bend (1,405 people in 2011), Meningie (921), Tintinara (276), Coonalpyn (220) and Wellington East (129)

Rateable Properties:

3,761

Sealed Roads: 321 kilometres Unsealed Roads: 1,563 kilometres Arterial Highways: Dukes, Princes and

Mallee

Principal Council Office:

Tailem Bend

Branch Offices: Meningie and Tintinara

About Us

The Coorong District Council, named after the unique habitat that stretches along its local government area (LGA) western boundary, was formed in May 1997 following the amalgamation of the District Councils of Peake, Coonalpyn Downs and Meningie.

The Coorong District Council local government area is characterised by expansive agricultural properties, spectacular beaches, picturesque River & Lake locations and isolated bushland. These attributes offer visitors an exciting range of recreation activities and an environmentally important landscape to enjoy, as well as provide our residents with an income, housing diversity and an enviable country lifestyle.

The agricultural industry is by far our major economic contributor. Tourism-related activities are expected to increase their contributions to the economy when the Tailem Bend Motorsport Park, a major development in South Australia, is operational.

The majority of our residents are English speaking and were born in Australia. However, the LGA is also home to a significant indigenous community (Ngarrindjeri Nation), which adds cultural diversity to the population and helps to foster respect and understanding about our land and water bodies.

The Coorong district is faced with population, socio-economic and environmental challenges, but its community will continue to show resilience through a love for the land, strong community connections and a healthy commitment to volunteering and sporting participation.

Whilst it has a relatively small rate income and a very large area to look after, the Coorong District Council delivers a broad range of services and has proved very capable in attracting grant funding and advocating to other government levels for the benefit of the community.

The Council is within the Regional Development Australia Murraylands Riverland (RDAMR) region and is a member of the Murray and Mallee Local Government Association. The Council is also within both the SA Murray Darling Natural Resource Management (NRM) Board area and the South East NRM Board area. The Council is also a member of the Murray River, Lakes and Coorong Tourism Alliance.


Council Vision, Mission and Core Values

Vision Statement

A progressive and proactive Council

recognised for its diverse communities, prosperous economy and unique and highly

valued environment

Mission Statement

The Coorong District Council is committed to:

Providing leadership for the community

and ensuring efficient and effective management of the community’s resources.

Responsibly managing the natural and built environment to achieve sustainability.

Facilitating economic prosperity, growth and employment throughout the district.

Actively enhancing the quality of life for the community by encouraging health, well being and safety.

Being an employer of choice that attracts, develops and inspires highly talented employees and elected members.

Core Values

Integrity Adherence to moral and ethical principles, being honest, transparent, accountable, trustworthy and authentic. Proactive Acting in anticipation of future opportunities, issues, needs or changes. Progressive Making use of new ideas and opportunities. Collaborative Working as a team to achieve common goals. Service Excellence Consistently delivering quality service outcomes for external and internal stakeholders Enjoy Work Achieving satisfaction and a sense of wellbeing from work.

Catchphrase

Room to Move, Room to Play

Photo: Tailem Bend Train Playground


Council’s Services All councils have mandatory responsibilities under the Local Government Act, the Development Act, the Public Health Act, the Natural Resources Management Act and other relevant legislation. These include: Regulatory activities such as maintaining the voters’

roll, property ownership data and supporting the elected Council.

Setting rates, preparing an annual budget and determining longer-term strategic management plans for the area.

Management of infrastructure, including civic buildings, roads, footpaths, parks, public open spaces, street lighting and stormwater drainage.

Street cleaning, refuse collection and recycling.

Development planning and control, including building fire safety assessment.

Environmental health services, including health standards inspections and waste control application assessment.

Protection of natural resources including parks, reserves and rivers.

Photo: Poltalloch Road, en-route to the Narrung ferry

Council also delivers a raft of discretionary services which further enhance the health, well-being and prosperity of its community. These include: Environmental & Economic programs, such as

the Local Action Plan (Landcare) Program. Community programs, including the

Commonwealth Home Support Program. Community Wastewater Management Systems

(CWMS). Aged Care and Youth Services. On-street parking management to maximise use

of kerbside space. Increased support and development of tourism-

related activities and facilities. Community funding programs. The Council operates a number of facilities on behalf of the community. These provide important community benefits while also generating revenue for services and projects of benefit to the Coorong District Council. Coonalpyn Caravan Park. Waste Management Facilities. Recreation and facilities including the

Coonalpyn Swimming Pool and town halls.

Photo: Coonara Cubs, Coonalpyn


2016-2020 Strategic Management Plan Influences

Project & Actions: Relationship between the Strategic Management Plan and the Annual Business Plan

On 16 February 2016, the Council adopted a new four year over-arching Strategic Management Plan to guide the development and management of the Coorong District Council local government area. Appendix 2 includes the Objectives and Strategies extracted from the 2016-2020 Coorong District Council Strategic Management Plan. The 2016-2020 SMP has a direct impact on the 2017/18 Annual Business Plan through the progression of projects and actions that were raised during the community engagement process (held throughout September and October 2015).

KEY PROJECTS & ACTIONS WITH 2017/18 BUDGET IMPLICATIONS

Theme: Community Wellbeing Theme: Infrastructure & Townships Maintain Council’s commitment to the Murray Mallee

Community Transport Scheme (MMCTS).

Allocate staff resources to contribute to the continued involvement in the Coorong District Council Suicide Prevention Network.

Continued implementation of the Coorong District Council Arts and Culture Report, with a strong focus on delivery community and arts-led projects (see also Infrastructure & Townships).

Continue to support Tintinara Community Men’s Shed.

Allocate staff resources to negotiations and financial feasibility associated with developing a Meningie Community Centre.

Implementation of the Libraries Forward Plan to future-proof these spaces.

Update the Coorong District Council Social Plan and the Coorong District Council Population & Economic Profile. Review the Kungan Ngarrindjeri Kunnan Agreement.

Resource youth, recreation and community capacity building as a result of the cessation of the OPAL funding stream.

Improve the appearance of the main street (Poyntz Terrace & Dukes Highway) of the Coonalpyn township through the Creating Coonalpyn Project.

Pursue funding for the Master Plan and associated construction drawings for Dickson Reserve in Tailem Bend to resolve the remaining section of slumped river bank and improve the functionality and economic potential of this Reserve.

Develop a Master Plan and associated construction drawings to improve the streetscape along Princes Highway in Tailem Bend and reinforce a brand for this township.

Increased budget for street lighting, over last financial yr.

Increased budget for town entry, interpretative and tourism-related signage, over last financial yr.

Increased budget for parks & gardens, over last financial yr.

Continued implementation of the Meningie Town Centre Master Plan.

Monitor and contribute to the Roadside Vegetation Management Plan.

Commence an audit of sport & recreation facilities.

Theme: Prosperity & Sustainability Theme: Leadership & Collaboration

Determine strategic arguments for further tourism accommodation and housing in the locality between Tailem Bend and Wellington East.

Finalisation of the Town Centres, Townships & Environs Development Plan Amendment (DPA).

Continue to monitor the financial and strategic impacts related to the Planning Reforms legislation.

Finalise and integrate the Stormwater Asset Management Plan into our long term financial planning.

Continue to work on the Building Asset Management Plan.

Continue the Murray-Coorong Trail.

Maintain Council’s commitment to the regional tourism partnership and the implementation of the Murray River, Lakes & Coorong brand.

Maintain Council’s commitment to Regional Development Australia Murraylands & Riverland.

Maintain Council’s commitment to the Local Action Plan program.

Progress the Coorong Water Transportation Scheme, an opportunity for subsidised water transportation

Building Inspection Report on Tintinara Branch Office.

Continue to ensure our channels for distributing information to the community are modern and meet expectations.

Ensure our suite of research documents is current and facilitates grant applications. Determine a process for distributing grant information to the community and document further processes for prioritising grant applications.

Council will continue to monitor its social media engagement, which is by far the most effective means of real time communication in the district and beyond.

Appoint a Community Development Officer who will also continue the good work established by the OPAL team on the cessation of State Government funding for this project.


Grants and Potential Influences on Future Budget Adjustments

The capacity to secure grants can require substantial contributing monies from Council, particularly in the areas of road infrastructure, trail development, increasing public access to major water bodies and town beautification. Until projects are fully costed (often requires associated drawings and studies for larger projects) and the particular grant streams become available (with their contributory funding mix known), the Council cannot know the full ramifications on its budgetary processes. Such ramifications are assessed at three monthly intervals, with impacts on the Long Term Financial Plan assessed at six monthly intervals. The capacity for Council to find contributory funds, to meet grant criteria, is also a matter that will influence the scale of capital works that can be undertaken. This can influence decisions by Council to either borrow money or sequence development activity over a much longer period, dependent on priorities. Council has advocated to other government agency levels that it requires contributory grant funds to fall well below a 50:50 split to maximise the projects that can be delivered and maintain rate increases at a conservative level. Council has secured grants in 2016/17 for roads infrastructure (continuing Tauragat Well Rd), the Meningie Storm Water & Main Street Upgrade, bike hire services in Meningie, arts & culture programs and a range of environmental works. Council has also applied for grant funding for the Dickson Reserve Activation Project to enable the complex engineering investigations to be undertaken. Council has also provided support to again assist clubs such as the Tintinara Golf Club to seek grant funding from the SA Government to implement labour saving water infrastructure at their golf course, and provided support letters to others for the enhancement of Lake Indawarra and to assist Equis Australia for their short-listing for grid-scale battery storage. Other letters of support have been provided to Tailem Bend Netball Club, River Murray Camp Drafting Association, Peake & Districts Sporting Club, Tailem Business & Tourism, Tailem Bend Community Centre, Tintinara Action Club, Sherlock Nature Play. The highly competitive nature of grant processes is likely to continue given challenges to the South Australian economy and its capacity to achieve reasonable population growth, and there is significant re-structuring or winding back of government grants at state and federal government levels in the areas of land care/environment, roads and recreation & health engagement). Whilst Council remains hopeful that the presence of The Bend Motor Sport Park in Tailem Bend may assist with securing future grants, it has recently implemented an organisational re-structure (that will be in place for a minimum of 12 months) to substantially strengthen its relationship to its important primary production sector, investigate strategic freight opportunities (regional & SA freight studies/strategies occurring) and respond to its growing tourism industry. The re-structure will also allow greater engagement with our partners in the economic growth area and provide more resources for grant applications that are targeted to those areas which are most likely to achieve success. However, as with all grants processes, Council bears the costs of administering the grants process (and success is not guaranteed) and project managing capital works. In addition to external funding source headwinds, Council will be faced with the challenge of starting to implement administrative changes to respond to a major change in the planning and development administration area, given that on 1 April 2017 SA’s new planning system, which is a radical departure to the previous Act, became operational. As more and more components of the new system are ‘switched on’, Council will need to remain vigilant and nimble with its resources in planning assessment & administration, training and IT areas.


Influences, Priorities & Opportunities of Significance

Major influences on the 2017/18 budget are several “big ticket” infrastructure projects, as well as continued strong commitment to land use planning to support sustainability and prosperity. Council continues to consolidate its directions for the future and work towards responding to the new SA planning system, and pressures in the tourism, freight management and economic development areas. As a result of the new planning system, there will be strategic, administration and training challenges as components of the new system are progressively “switched on”. Population Sustainability & Planning Reforms

The Bend Motorsport Park development is economically important to both Council and South Australia. Council is addressing population sustainability by leveraging off this development for residential growth and improving infrastructure.

Responding to the theme of prosperity & sustainability, the Annual Business Plan allocates significant funds to respond to the new planning system ($80,000) and further investigations for urban expansion and economic growth ($100,000). As the planning system will change substantially over the next 18 months, the budget will need to remain somewhat flexible in this area as Council will need to determine, in association with other Councils and the SA Government, how it engages in a regional approach to land use planning. Investigations around consolidating Tailem Bend as a strategically important transport and logistics centre have been allocated $10,000 in funding.

Big Ticket Infrastructure

Council will continue the implementation of the Meningie Town Centre Master Plan, by implementing a $2m Meningie Stormwater & Main Street Upgrade Project. Successful grant funding of $280,000, matched with Council’s contribution (brought forward from its Long Term Financial Plan) will deliver Council’s single biggest capital works project for 2017/18. Council has also allocated $200,000 to continue upgrading Dickson Reserve, and this funding will be used to leverage other grants that will enable this area to be further activated for tourist and community enjoyment purposes and reduce hazards. Other important capital projects include the commencement of landscaping improvements for Princes Highway, Tailem Bend, further development of the Murray-Coorong Trail and enhancement of the Lake Indawarra Precinct.

Tourism Support & Development Tourism and economic development continue to be a focus for Council in 2017/18. To leverage opportunities, Council is working collaboratively with the South Australian Tourism Commission, Regional Development Australia Murraylands & Riverland, River Murray, Lakes & Coorong Tourism Alliance and private industry, to maximise tourism-related opportunities.

Funding has been allocated to tourism signage, branding initiatives and to continue the Murray Coorong Trail Program.

Sustainable Asset Maintenance

The requirement to maintain and improve ageing infrastructure assets to acceptable standards including roads, footpaths, lighting, storm water drainage, street trees and plantings, open space and Council properties is a key priority/responsibility of Council and a significant impost on the 2017/18 budget. Drawing on the requirements set down in asset management plans, there are significant fund allocations to the renewal of the sealed road network ($990,000), unsealed road network ($1.09m), kerb & gutter replacements ($102,000), footpaths ($50,000) and CWMS upgrades ($155,500).

Parks & Gardens

Operations will increase to assist with improvements to smaller townships and settlements. ($100,000).

Community Development & Wellbeing

Due to the cessation of funding for the Obesity Prevention and Lifestyle (OPAL) Program, Council will build on the established successes of this initiative through the appointment of a Community Development Officer, which will allow Council to continue to support its communities in relevant ways. A digital media strategy continues to be implemented district-wide to promote the Coorong & regional tourism ($5,000). Picture rails/hanging space for local artists will be placed at the Meningie Information Hub ($3,500) and tourism & directional signage (roadside street blade sign replacement program) will be undertaken ($45,000). The Murray & Mallee Regional Public Health Plan will reflect the importance of the Tailem Bend Community Centre, the Coonalpyn Hub and Tintinara Men’s Shed to community participation, well-being and resilience and the need for a community centre space at Meningie. ($10,000).


Agriculture Prosperity

Council has a strong commitment to land care through re-vegetation, protection of remnant vegetation and control of weeds & rabbits in order to protect the region's biodiversity. Council continues to financially support these important activities by employing staff and engaging with NRM boards. A water transportation scheme is being investigated in the Coorong and Tatiara districts, following the commitment of $50,000 from the State Government to explore its feasibility. The project will assess the viability of a scheme which could reduce water costs for local farmers, industry, business and community. The scheme under investigation provides an alternative method for water provision in the area. It reduces costs through a unique approach to purchasing, storing and transporting the water through existing infrastructure.

Sports & Recreation

Grant funding will be sought from the Office of Recreation and Sport for a sport & recreation facilities strategy across the Council area.

Traineeships

Council will continue to seek funding opportunities to host trainees with the view to supporting young people to gain entry into the workforce in a full-time capacity.

Administration Improvements

The automation of Council agenda and minute software and instrument of delegation software will result in long term cost savings. ($12,400).

Other Influences

Full Cost Recovery

It is important that there is equity in Council’s levies and charges to ensure those receiving a service pay for the service, and it is not subsidised by other ratepayer category bases. Council’s focus is for the whole-of-life costs of the Community Waste Water Management System (CWMS), Water Supply and Kerbside Waste Management services to be recovered, including the cost of ongoing maintenance Council acknowledges that its smaller settlement and townships make its CWMS costly to run. Nevertheless such systems are important for public and environmental health in urban areas. Council has now reached a full cost recovery model for its CWMS.

Council will continue reviewing its Waste Transfer services, given the high cost to run the service and to ensure that there is value for money for all ratepayers. Keeping Up with Statutory Changes

Coorong District Council has a small staff compared to its large geographic area, therefore it is challenging to respond to statutory changes and continuing requirements around reporting to other government agencies. Mobile Handyman/Mechanic

In an effort to reduce costs, Council will engage the services of a dedicated mobile handyman/mechanic to service Council’s machinery and fleet. This will be achieved on site and at respective Council depots and will bring immediate cost savings. Surplus Assets

Council is continuing to investigate the disposal of surplus assets to ensure that it is not holding onto underutilised land, buildings and machinery.

Links to the Long Term Financial Plan

A key strategy in Council’s Long Term Financial Plan (LTFP) is to increase rates in real terms, over and above the general inflation rate for each remaining year of the Plan until 2023/24. Council’s goal during the life of its LTFP is to remain financially viable while continuing to meet and deliver on community expectations.

Council has achieved considerable savings in the past three years that have been fully applied to its Long Term Financial Plan projections. Savings have or are being achieved in fleet management, maximising heavy plant use and overall staffing numbers. Council has conducted a review of external workforce operations, based on implementing different road maintenance methods, to ensure existing staffing levels are directed towards the most needed road works activities.


Capital Works Program In determining its Capital Works Program, Council has been mindful of the need to focus heavily on replacement and renewal of assets as opposed to constructing new assets. There are long term financial implications for constantly increasing assets and not replacing and renewing current assets. The Infrastructure and Asset Capital Works Program for 2017/18 includes $4.670m of capital expenditure. This includes $3.501m for replacement and renewal of infrastructure and $1.169k for new infrastructure. The Capital Works Program for 2016/2017 is based on the Infrastructure and Asset Management Plan (IAMP) for Roads, the recently provided building conditions and service delivery data and the 10 Year Capital Works Program. The following table lists the projects included in the 2017/18 Capital Program (includes 9% admin charge):

Category Capital Work Description Draft Capital Expenditure

Budget ($,000)

Capital Income ($,000)

Capital Type

Kerb & Gutter Unsealed Roads Replacements as per Roads Asset Management Plan (RAMP)

111 Renewal &

Replacement

Plant & Machinery Plant & Replacement Priorities - TBD 580 Renewal &

Replacement

Sealed Road Sealed Roads Replacements as per Roads Asset Management Plan (RAMP) - Rural Reseals

1,080 400

Renewal & Replacement

Sealed Road Sealed Roads Replacements as per Roads Asset Management Plan (RAMP) - Urban Reseals

Renewal & Replacement

Unsealed Road Unsealed Roads Replacements as per Roads Asset Management Plan -(RAMP)

1,190 Renewal &

Replacement

Building Various projects 195 Renewal &

Replacement

Building Depot Shed 110 Renewal/ Upgrade

Footpath Footpath Replacements as per Roads Asset Management Plan (RAMP)

55 Renewal &

Replacement

Lighting Public Lighting - Installation of public lighting (Solar or Electric)

38 Renewal &

Replacement


Category Capital Work Description Draft Cap

Expenditure Budget

Capital Income Capital Type

Lighting Wellington East street lighting Ferry Rd Intersection and boat ramp

55 New & Upgraded

CWMS TBD 126 Renewal &

Replacement

Stormwater Meningie Stormwater Project 545 Renewal &

Replacement /New

Water Peake/East Wellington 55 Renewal &

Replacement

Fencing at Tintinara cemetery 5 Renewal &

Replacement

Increase Fencing of the Meningie Aerodrome

11 Renewal &

Replacement

Information Technology

Records A3 Scanner 13 Renewal &

Replacement

Upgrade key software to add extra functionality

16 Renewal &

Replacement

Information Technology

Cloud Environment 22 Renewal &

Replacement

Parks & Gardens Dickson Reserve 218 Renewal &

Replacement

Dog off-leash Park (Meningie) 33 New

Land negotiation/finalisation RV Friendly Works - Lake Indawarra Stage 2

55 New

Shelter shed dog off-leash park - Tailem Bend

5 New


Category Capital Work Description Draft Cap

Expenditure Budget

Capital Income Capital Type

PA system for Coonalpyn Swimming Centre

2 New

Continual design and construction various stage of Murray-Coorong Trail as per the Feasibility Report

44 New

Finalise the Princes Highway Tailem Bend Landscaping Study and implement.

109 New


Strategic Projects In order to implement Council’s 2016 - 2020 Strategic Management Plan, the following Strategic Projects will be commenced or continued during 2017/18.

Project Title Department

Description Expenditure

Budget ($,000)

Coorong Marketing

Corporate & Community

Digital Media to support the Coorong promotion and tourism

5

Meningie Information Hub


To place picture rails/hanging space for local artists

4

Community Development Officer


Maintain the role and activities program for Council

75

Murray & Mallee Regional Public Health Plan


Reflect the importance of the Tailem Bend Community Centre, the Coonalpyn Hub and Tintinara Men’s Shed to community participation, well-being & resilience, and the need for a community centre space at Meningie

10

Brand Coorong Corporate & Community

Priority 2 - Clarify marketing message, build a Business & Tourism Prospectus

50

Brownfield Intermodal Project

Planning & Environment

Priority 3 - build a concept for an integrated freight, logistics, warehousing & assembly concept at Tailem Bend

10

Tourism Signs Infrastructure

& Assets Increased budget line for tourism signs

30

Directional Signs Infrastructure

& Assets Roadside street blade sign replacement

15

Parks & Gardens maintenance

Infrastructure & Assets

Increase operations to assist with improvements to smaller townships and settlements

100

Council agenda and minute software

Office of The CEO

Automation of Council agenda and minute software documents

12

Delegation Software

Office of The CEO

Automation of delegation software which will see the creation and maintenance of the Council's delegation register/instruments

4

Records Sentencing


Continue with engaging records consultants to assist with the back log of records at the Tailem Bend archive site to meet legislative and business requirements

10

Strategic & Policy Planning


Implement Development Plan Amendments (DPAs) as contained in the Strategic Directions Report and investigate the potential for strategic housing & tourism accommodation growth in the Wellington East to Tailem Bend area

100

Strategic & Policy Planning


Planning reforms - how we move forward with regional planning boards and the like

80


Funding the Annual Business Plan The 2017/18 budget that went out to consultation forecast a balanced operating result with a net deficit of $501k. The Council’s long-term financial sustainability is dependent on ensuring that, on average over time, its expenses are less than its revenue and a target of better than break even is strived for. The Council’s revenue includes $6.741m to be raised from general rates including additional properties (growth), $1.907m in service charges (CWMS, Waste and Water) and $338k from NRM Levy. The NRM Levy increased by CPI. In 2017/18 it is proposed to increase Council general rates revenue by 3.2% plus growth. Council’s main source of revenue is rates. To ensure that Rates and Service Charges are equitable for the community, Council undertook a Rating Review in 2015/16. The Rating Review considers the distribution of rating and also Council’s service charges. Over the past years the service charges applied had fallen behind the true cost of the service provision, consequently, in the past, excess costs were funded out of other general revenue. Over time, Council has increased these service charges to a level where they are now recovering the full cost of the service. CWMS Service Charges will increase from $585 to (tba) for occupied connections and $585 to (tba) for unoccupied connections being the same as occupied connections. The rates applied will be the same for all schemes. Kerbside Waste Management is proposed to increase from $325 to (tba) per collection for the 2017/18 financial year.

Water Supply Charges apply to eligible residents in Peake and Wellington East. Both schemes are ageing and increased costs of delivery of the services are expected. Water supply charges are proposed to be (tba) per connection for all connected properties Excess water charges for both schemes will remain at (tba) per kilolitre over 125kl. Depreciation as previously noted forms a significant portion of Councils operating result. Council will continue to monitor the depreciation value, useful lives of assets and the residual value of assets annually to ensure accuracy of the depreciation figure. Depreciation is a non cash item; however depreciation does provide an indicative cost of degradation of Council’s assets. Council is forecasting to spend $3.501m on renewing and replacing its assets which will extend the useful lives of its assets. Council expects to deliver $4.670m in capital projects for 2017/18. Council’s forecast total borrowings are $3.841m. Council’s big ticket expenditure items includes $370k insurance excluding Work Cover, $318k utilities, $250k IT environment, $164k Legal Costs and Telecommunications $88K. ($ based on 15/16 expenditure)

Other sources of revenue for the Council are: User pay charges set by Council These comprise charges for the Council’s fee based facilities such as: Caravan Park fees, Swimming Pool fees, Cemetery fees, Rubbish disposal fees, sundry sales and hall hire. Statutory charges set by State Government These are fees and charges from regulatory services set by regulation and collected by the Council for regulatory functions including: Development Act fees, rate searches, animal registration fees and fines, parking fines and expiation fees, health fines, environmental control fines, Litter control fines, waste control system fees and other licence fees/fines. Council reviews its ‘Fees and Charges Register’ each year. Grants & Partnerships The Council normally seeks to attract as much grant funding as possible from other levels of government, and major projects of wider State benefit are usually jointly funded in partnership with the State government and other relevant parties.


Key Financial Indicator Adopted Targets

2016/17 Original

Budget $'000

2017/18 Draft Budget

Review $'000

Operating Surplus Ratio - % 0 -3.0% -3.5%

Net Financial Liabilities Ratio - % 0%-100% 41.1% 37.9%

Asset Sustainability Ratio - % 85-105 122.2% 100.0% Impact on Council’s Financial Position After taking account planned net outlays on existing and new assets in 2017/18, the Council’s net borrowing is expected to be $1.054k. Rates Revenue for 2017/18 General Rating Statement Council’s revenue for 2017/18 includes $6.741m to be raised from general rates. This equates to 47% of Councils operating revenue. Council has set a rate which requires an increase in general rates to the average ratepayer of 3.2%. This is in accordance with Council’s Long Term Financial Plan requiring the rate increase to be CPI plus 2.2%. The actual increase payable by any individual ratepayer may be more or less than this depending on the movement in the capital value of their property. Council raises revenue for governance and administration of the area and services to the community including road infrastructure maintenance, waste management, street lighting, maintenance of parks and gardens, street cleaning, animal management, environmental health, planning and enforcement of local laws. In setting rates for the 2017/18 financial year Council has considered the need to keep rate increases as low as possible whilst also considering the implementation of the following plans:

Council’s Strategic Management Plan that sets the overall direction of Council.

Long Term Financial Plan that sets the overall financial objectives for Council for the next 10 years.

Asset Management Plans that sets capital works, maintenance and renewal programmes for Council’s road infrastructure.

The resources required to deliver the Council services as detailed in the 2017/18 Annual Business Plan and Budget.

Changes in valuation and how the impact can be minimised in setting rating levels.

The increased use of ‘user pays’ cost recovery systems.

Method Used to Value Land Council has decided to continue to use capital value as the basis for valuing land within the council area. Council considers that this method of valuing land provides the fairest method of distributing the rate burden across all ratepayers because property value is a relatively good indicator of wealth and capital value, which closely

approximates the market value of a property and provides the best indicator of overall property value. Business Impact Statement Council has considered the impact of rates on businesses in the Council area, including primary production. Council maintains contact with the business community both directly and through the Regional Development Australia (RDA) Murraylands and Riverland. In considering the impact, Council has assessed the following matters:

Those elements of Council’s Strategic Management Plan relating to business development;

Council’s recent development approval trends;

The operating and capital projects and programs for the coming year that will principally benefit industry and business development; and

Valuation changes. Council recognises the importance of supporting and encouraging a diverse and healthy business sector including primary production.


Rates Revenue for 2017/18

Differential Rate

Rateable Properties

2017/18

% Rateable

Properties

Capital Value

2017/18

Rates Raised 2017/18

% Rates raised

Vacant

Primary Production

Residential

Commercial All fields to be updated prior to presentation of final Annual Business Plan & Budget

Industrial

Other

Bulk Handling

Differential General Rates The Local Government Act 1999 allows Councils to differentiate rates based on the use of land, the locality of land or the use and locality of land. The Coorong District Council has differential rate categories being Bulk Handling Zone and for properties outside of this Zone: Vacant Land, Primary Production, Residential and Commercial, Industrial and Other. The above table shows the rates raised for each differential for the 2017/18 financial year. The differentials of the four land uses are currently:

Residential (Base) – 1.00

Vacant Land – 1.20

Primary Production – 0.85

Commercial – 1.0

Industrial – 1.0

Bulk Handling 2.85 Council recognises that the rural sector not only contributes greatly to our economy but also has significant responsibilities in environmental conservation. Fixed Charge Council has historically imposed a fixed charge, which was $310 in 2010/11, $325 in 2011/12, $345 in

2012/13 and $300 in 2013/14, 2014/15, 2015/16 and 2016/17. Council has undertaken detailed rate modelling scenarios and for 2017/18 and the fixed charge is proposed to remain at (tba) per rateable assessment. Natural Resource (NRM) Management Levies The NRM Levy is a State Government tax imposed under the Natural Resources Management Act 2004. Council is obliged to collect the levy on behalf of the SA Murray Darling Basin and South East NRM Boards. For that part of the Council area covered by the South East Natural Resource Management Board, the levy has been adjusted for CPI for 2017/18. The South East levy is now levied on a differential rate based on property valuations and will be (tba) for Residential/Vacant/Other properties, (tba) for Commercial, (tba) for Industrial and (tba) for Primary Production Properties for 2017/18. The SA Murray Darling Basin levy is (tba) cents in the dollar for 2017/18. Rate Rebate Council has determined that rebates of rates will be granted when the applicant satisfies the requirements

for mandatory rebates under Sections 159 to Section 165 of the Act. Applications for discretionary rebates lodged under Section 166 of the Act will be considered under Council’s Rate Rebate Policy and will be assessed against guidelines prepared by the Local Government Financial Management Group. The Act acknowledges that there are particular land uses that are economically disadvantaged and provide local community benefit and therefore must be offered rate relief in order to be sustainable. Some rebates under the Act are applied as a mandatory requirement however further discretionary provisions allow for Council to determine whether other desirable land uses may be offered rate relief. Each year we develop a Rate Rebate Policy which provides the full details regarding rate rebates permissible under the Act. This policy document supports our Strategic Rating Policy.


Rates Revenue for 2017/18 The purpose for Council granting discretionary rebates is to assist those organisations to maintain their facilities which are predominately on Council property. Rate Capping For the year ending 30 June 2018 and in accordance with Section 166(1)(l)(ii) of the Local Government Act, Council has decided to make generally available a rebate on the differential general rates levied, so that the maximum rate levied in 2017/18 is no greater than 10% more than that applicable in 2016/17 for residential properties, and 20% for all other properties. Council’s Rating Review proposes that this rebate will not be available for properties within the Commercial Bulk Handling Zone. The rebate is subject to the increase not being due to capital improvements on the property or a change in ownership with the new value reflecting the purchase price. Any property owner who has experienced an increase in accordance with the criteria above are encouraged to make application for a refund by visiting one of Council’s offices or online www.coorong.sa.gov.au Service Charges Council’s Rating Review details the proposed changes to Rates and Service Charges. Community Wastewater Management Schemes (CWMS) This service charge is set to recover the costs associated with operating and developing the CWMS in townships throughout the Council area. Following a comprehensive review of the CWMS schemes and future capital and maintenance considerations

clearly determined that Council was recovering enough to make the schemes long term sustainable. In consideration of this Council is seeking to increase the CWMS charge to fully recover costs. On that basis Council is proposing to charge the following CWMS fees for 2017/18: Tailem Bend, Meningie, Tintinara and Wellington East:

(tba) per occupied unit

(tba) per vacant allotment

Water Supply Council provides water supply systems to residential and commercial properties in the small townships of Wellington East and Peake. Council is seeking to recover the full cost of operating the system. The following water supply charges are proposed for 2017/18:

Wellington East and Peake water supply: a Service Charge comprised of (tba) plus (tba) per kilolitre for usage in excess of 125 kilolitres per annum

Waste Management Council introduced a kerbside waste management service charge in 2013/14. The charge was applied to all properties that benefit from Council’s waste collection service and reside within the collection boundaries. As with the other service charges the intent of the charge is to recover the costs associated with the service. For 2017/18 the kerbside waste management charge will

increase to (tba) per eligible property.



Budgeted Financial Statement

Statement of Comprehensive Income 2016/17 Original

Budget $'000


Review $'000

Income

Rates General

8,399

9,045

Statutory Charges

130

130

User Charges

207

188

Operating Grants & Subsidies

4,790

4,707

Investment Income

1

5

Reimbursements

280

145

Other Income

115

79

Total Income

13,922

14,299

Expenditure

Employee Expenses

4,556

4,958

Material/Contractual /Other

5,824

6,011

Depreciation

3,808

3,717

Finance Charges

148

114

Total Expenditure

14,336

14,800

OPERATING RESULT

(414)

(501)

Amounts Received for New Assets

367

400

Asset Disposal & Fair Value Adjustments

- 75

-

292

400

NET RESULT

(122)

(101)


Capital Projects

Capital Expenditure Accounts

2016/17 Budget Original

2017/18 Budget Draft

$,000 $,000

Renewal New Renewal New

Buildings 193 - 196 -

Cemeteries 211 - - -

CWMS - 32 125 -

Footpaths 55 -

Kerbs 51 - 111 -

Office Equipment 51 -

Other - - 17 208

Parks & Gardens 36 - - -

Plant & Equipment - 54 514 65

Sealed Roads 46 310 1,079 218

Storm Water 603 - - 545

Street Lighting - 54 - 38

Structures 1,167 - 109 95

Unsealed Roads 107 54 1,188 -

Water Supply 1,173 - 55 -

Total 3,588 540 3,501 1,169

Grand Total 4,128 4,670

(Capital Expenditure Accounts including admin recovery)


Uniform Presentation of Finances

Summary of Financial Performance & Position Statement (SFPPS)

2016/17 Original Budget

$'000


Review $'000

Income

13,922

14,299

less Expenses

14,336

14,800

-414

-501

less Net Outlays on Existing Assets

Capital Expenditure on renewal and replacement of Existing Assets

4,112

3,501

less Depreciation, Amortisation and Impairment 3,808

3,717

less Proceeds from Sale of Replaced Assets

408

0

-104

-216

less Net Outlays on New and Upgraded Assets

Capital Expenditure on New and Upgraded Assets (including investment property & real estate developments)

540

1,169

less Amounts received specifically for New and Upgraded Assets

367

400

less Proceeds from Sale of Surplus Assets (including investment property and real estate developments)

150

0

23

769

Net Lending / (Borrowing) for Financial Year

-333

-1,054

Financial Ratios

Operating Surplus Ratio - %

-3.0%

-3.5%

(Operating Surplus divided by Rates Revenue)

Net Financial Liabilities Ratio - %

41.1%

37.9%

(Net Financial Liabilities divided by Operating Revenue) Target between Nil and 100% Asset Sustainability Ratio - %

122.2%

100.0%

(Acquisition of renewal and replacement of assets /Asset Management Plan Requirements) Target between 85% to 105%

# Capital Expenditure includes admin recovery charge of 9%

* Being the operating surplus (deficit) before capital amounts

** Operating Surplus ratio expresses the operating surplus as a percentage of revenue

*** Net Financial Liabilities equals total liabilities less financial assets

**** Asset sustainability ratio indicates whether a Council is replacing existing non financial assets at the same rate they are wearing out.


Note 1 Operating Surplus (Deficit) Ratio In 2017/18, council is again forecasting a deficit due to the result of reduction of Road Grant funding. The long term forecast as predicted in 2016/1, Council is still on target to breakeven from 2022/23. Factors such as maintaining the 2% above CPI increases for rates and the attainment of self servicing charges for services such as CWMS, Waste and water are critical for attainment of this result.

Note 2 Net Financial Liabilities Ratio The Net Financial Liabilities Ratio anticipated result for 2016/17 is 38%. This ratio is well within Council’s target of between nil and 100%. This ratio is expected to reach diminish over time to 2026/27.


Note 3 Asset Sustainability Ratio The asset sustainability ratio is expected to be 100% in 2017/18. The result is within the benchmark targets set by Council of 85% to 105%. The expectation in the long term is that Council will meet its replacement obligations as set out in its Asset Management Plans. The measurement of the ratio has changed from being a measure of renewal work compared to depreciation to renewal work compared to required work set out in the Asset Management Plans.


Statement of Financial Position

Statement of Financial Position 2016/17 Original

Budget $'000

2017/18 Draft Budget Review

$'000

ASSETS Current Assets

Cash & Cash Equivalents

20

20

Trade and Other Receivables

1,039

2,213

Inventories

26

47

Total Current Assets

1,085

2,280

Non Current Assets

Equity Accounted Investment in Council Business

47

56

Infrastructure, Property, Plant & Equipment

198,827

240,883

other Non Current Assets

126

Total Non Current Assets

198,874

241,065

Total Assets

200,959

243,345

LIABILITIES Current Liabilities

Trade & Other Payables

1,361

2,769

Borrowings

81

2,878

Provisions

875

885

Other Current Liabilities

7

Total Current Liabilities

2,317

6,539

Non Current Liabilities

Trade & Other Payables

79

-

Borrowings

3,917

963

Provisions

145

271

Total Non Current Liabilities

4,141

1,234

Total Liabilities

6,458

7,773

NET ASSETS

194,501

235,572

Accumulated Surplus

27,785

28,251

Asset Revaluation Reserves

165,757

206,333

Other Reserves

959

988

NET ASSETS

194,501

235,572


Statement of Changes in Equity

Statement in Changes in Equity 2016/17 Original

Budget $'000


Review $'000

Total Equity

194,501

235,572

Accumulated Surplus

Opening Balance

27,891

28,352

Net Surplus / (Deficit) For Year

- 122

- 101

Transfers To/From Reserves

16

adjustments - equity accounted Council Business

Balance at end of Period

27,785

28,251

Asset Revaluation Reserve

Opening Balance

165,757

206,333

Gain on Revaluation of IPP&E

-

Impairment (expense) / recoupment's offset to ARR

-


165,757

206,333

Other Reserves

Opening Balance

975

988

Transfers To/From Reserves

- 16


959

988


Statement of Cash Flows

Statement of Cash Flows 2016/17 Original

Budget $'000

2017/18 Draft Budget Review

$'000

CASH FLOWS FROM OPERATING ACTIVITIES Receipts

Operating Receipts

13,921

14,294

Investment Receipts

1

5

Payments

Operating Payments to Suppliers & Employees

(10,379)

(10,917)

Finance Payments

(148)

(114)

Net Cash provided by (or used in) Operating Activities

3,395

3,268

CASH FLOWS FROM INVESTING ACTIVITIES Receipts

Amount specifically for new or upgraded assets

367

400

Sale of replaced assets

408

Sale of surplus assets

150

Repayments of loans by community groups

34

34

Total Receipts

959

434

Payments

Expenditure on renewal/replacement of assets

4,112

3,501

Expenditure on new/upgraded assets

540

1,169

Capital contributed to Equity Accounted Council Businesses

Total Payments

4,652

4,670

Net Cash provided by (or used in) Investing Activities

(3,693)

(4,236)

CASH FLOWS FROM FINANCING ACTIVITIES Receipts

Proceeds from Borrowings

333

1,049

Total Receipts

333

1,049

Payments

Repayments of Borrowings

35

81

Total Payments

35

81

Net Cash provided by (or used in) Financing Activities

298

968

Net Increase (Decrease) in cash held

-

(0)

Cash & cash equivalents at beginning of period

20

20

Cash & cash equivalents at end of period

20

20

*Fee includes GST where applicable Page 1 of 9

SCHEDULE OF FEES AND CHARGES 2017 – 2018 Description

Unit

GST

2016-17

2017-18

ADMINISTRATION CHARGES

Council Documents Council Public Documents per page Exempt No charge No charge Council Public Documents Double Sided per page Exempt No charge No charge Council Annual Report per copy Exempt No charge No charge Assessment Record per record Exempt No charge No charge Register of Public Streets and Roads copy per copy Exempt No charge No charge Register of Employees Salaries copy per copy Exempt No charge No charge Register of Elected Members allowances and benefits copy

per copy Exempt No charge No charge

Photocopying no bulk concession A4 single sided, black and white per page Taxable 0.35 0.35 A4 double sided, black and white per page Taxable 0.50 0.50 A3 single sided, black and white per page Taxable 0.50 0.50 A1 single, color per page Taxable 5.00 A0 single, color per page Taxable 10.00 Search Fees Building and Planning approvals (archived) per approval Taxable 44.00 45.00

AGED HOMES – T INTINARA Rental units per unit, per week Taxable 50.00 51.00 Maintenance (resident funded) per unit, per week Taxable 35.00 36.00 COORONG GALLERY Sale of items exhibited in the Coorong Gallery per item Taxable 10% 20% Gallery space - hallway per exhibition Taxable 100.00 Gallery space – hallway – local exhibitors per exhibition Taxable 80.00 Gallery space – chambers per exhibition Taxable 100.00 Gallery space – chambers – local exhibitors per exhibition Taxable 80.00 Gallery space – hallway & chambers – local exhibitors

per exhibition Taxable 150.00

Gallery space – hallway & chambers per exhibition Taxable 190.00 Note – special arrangements may be made for community, school and other invited exhibitors regarding the gallery fees.

Description

Unit

GST

2016-17

2017-18


CARAVAN PARK – COONALPYN Powered site for 2 people per site Taxable 22.00 22.00 Extra per person per powered site per site Taxable 6.00 6.00 Unpowered site for 2 people per site Taxable 16.00 16.00 Extra per person for unpowered site per person Taxable 2.00 2.00 Cabin for 2 people per site Taxable 68.00 68.00 Extra per person for cabin per person Taxable 16.00 16.00 CMCA members discount per vehicle per night (discount only

applies to unpowered sites for self contained vehicles)

Taxable 10.00 10.00

CEMETERIES Burials

Burial Single Grave per burial Taxable 619.00 721.00 Double Grave First Burial per burial Taxable 670.00 773.00 Double Grave Second Burial per burial Taxable 516.00 617.00 Child Burial (10 and under) per burial Taxable 413.00 513.00 Still Born per burial Taxable 155.00 251.00 Ashes in Grave per burial Taxable 206.00 209.00 Curator Fee per burial Taxable 93.00 N/A Lease Fee (99 year period) per period Taxable 455.00 461.00 Hourly Rate (over 3 hours) per hour Taxable 78.00 79.00 Burial Site Assessment Fee (Interment of remains outside approved cemeteries)

per burial Taxable 218.00 221.00

Additional fees available on application: - Removal of polished slab by Monumental Mason - Burial or internment on Saturday, Sunday or Public Holiday

Columbarium’s (Meningie, Peake, Tailem Bend and Tintinara) Licence Fee (50 year period) per period Taxable 515.00 522.00 Internment of ashes and fixing plaque per plot Taxable 155.00 251.00 Cost of marble plaque (Tintinara only) per plot Taxable 83.00 178.00 Curator Fee per plot Taxable 93.00 N/A CLEARANCE OF FLAMM ABLE UNDERGROWTH Contractor fees + $70 administration COMMUNITY WASTEWATER M ANAGEMENT SYSTEM Augmentation Fee New Subdivision per application Taxable TBA TBA Alteration to Service Boundary alignment per application Taxable TBA TBA COUNCIL BY-LAWS Breaches of Council By-Laws – expiation (25% of maximum, set by legislation)

per breach Exempt 187.50 TBA

Breaches of Council By-Laws – maximum per breach Exempt 750.00 TBA A-frame and moveable signs annual fee per annum Exempt 5.00 TBA DEVELOPMENT APPLICATION (TBA fo l lowing Legis lat ive Not i f icat ion) Lodgment

Lodgment Fee – Base Amount per application Exempt 61.00 Additional Lodgment Fee (if assessment against building rules is required and development cost > $5,000)

per application Exempt 69.00

Additional Lodgment Fee (non complying development)


Non Complying Development Administration Fee per application Exempt 124.00 Development Plan Exempt Fee per application Exempt 51.00 Staged Consent Fee per application Exempt 61.00 Certificate of Title Request per application Exempt 40.00

Description

Unit

GST

2016-17

2017-18


Swimming pool inspection fee per installation Exempt 182.00 Development Plan Consent Assessment Fee (Development Cost up to $10,000)


Assessment Fee (Development Cost $10,001 up to $100,000)


Assessment Fee (Development Cost > $100,000)

per application Exempt 0.125% of Devt

Cost

Non Complying Development Assessment Fee (Development Cost up to $10,000)


Non Complying Development Assessment Fee (Development Cost $10,001 up to $100,000)


Non Complying Development Assessment Fee (Development Cost > $100,000)

per application Exempt 0.125% of Devt

Cost

Referrals Referral Fee per agency Exempt 217.00 Referral Fee (River Murray or Development Cost > $1,000,000 or activity of major environmental significance)


Notification Public Notification Fee (Category 2 and 3 Development)


Assessment Fee (Category 3 Development)

per application Taxable 420.00

Building Rules Consent Fees calculated per square metre (m2)

Building Rules Fee (minimum) per application Taxable 66.50 Class 1, 2 & 4 (dwellings, including dwelling additions/alterations)

per application Taxable 2.95/m²

Class 3, 5 & 6 (including shops and offices)


Class 7 & 8 (Commercial, Industrial - including Dairies)


Class 7 & 8 (farm sheds, excluding dairy)


Class 9a & 9c (health or aged care buildings)


Class 9b (public assembly buildings)


Class 10 (non habitable structures, domestic shed, verandah, garage)


Change of classification (no building work required)

per application Taxable 0.8 x Relevant building

class fee

Certificate of Occupancy per application Taxable 43.75 Issue of Essential Safety Provisions per application Taxable 94.00 Waste Control System Assessment Existing Building (new installation)

per installation Exempt 332.00

Description

Unit

GST

2016-17

2017-18


Existing Building (alteration to existing system)


New Building (new installation)


Tank Capacity > 5,000 litres (additional fee per 1,000L)


DOG M ANAGEMENT

Non Standard Dog per dog Exempt 45.00 50.00 Non Standard Dog Concession per dog Exempt 22.00 25.00 Standard Dog per dog Exempt 27.00 25.00 Standard Dog Concession per dog Exempt 13.00 12.50 Working Dog per dog Exempt 10.00 10.00 Racing Greyhound per dog Exempt 10.00 10.00 Discount for partial year registration per dog Exempt 50% 50% Fee for late registration per dog Exempt 25% 25% Fee for replacement tag per dog Exempt 1.00 1.00 Fee for transfer of registration per dog Exempt 1.00 1.00 Fee for impoundment per dog Exempt 30.00 ALL HALLS & FACILIT IES

Key deposit 50.00 Cleaning/damages deposit 200.00 HALL HIRE

Coonalpyn Hall Full Hall Hire (private) per day Taxable 68.00 69.00 Full Complex (commercial hire) per day Taxable 134.00 136.00 Hall only (commercial hire) per day Taxable 113.00 114.00 Supper Room (commercial hire, term rental to be negotiated by committee)

per day Taxable 34.00 34.00

Full Hall Hire (private) per night Taxable 91.00 92.00 Full Complex (commercial hire) per night Taxable 167.00 169.00 Hall only (commercial hire) per night Taxable 128.00 130.00 Supper Room (commercial hire, term rental to be negotiated by committee)

per night Taxable 34.00 34.00

Supper Room (with all kitchen facilities) per day/night Taxable 34.00 34.00 Liquor surcharge per booking Taxable 44.00 45.00 Crockery surcharge per 25 settings Taxable 8.00 8.00 Crockery surcharge per 50 settings Taxable 16.00 16.00 Supper Room - with full kitchen facilities (not to include Lions crockery – large function)

per booking Taxable 33.00 33.00

Supper Room – only with tea making facilities (ie. urn, sink, minimal usage) (min charge for up to 4 hours then $10 p/hr thereafter)


Rehearsals and preparation per booking Taxable 8.00 8.00 Committee Room (non commercial) per booking Taxable 5.00 5.00 Committee Room (commercial) per booking Taxable 34.00 34.00 Ante Room per booking Taxable 5.00 5.00 TV & Video per booking Taxable 8.00 8.00 Urn per booking Taxable 8.00 8.00 Trestles (12 feet) per item Taxable 8.00 8.00 Trestles (6 feet) per item Taxable 5.00 5.00 Pie Warmer per booking Taxable 8.00 8.00 Pedestal Fans per unit Taxable 8.00 8.00 Copper suitable for keeping drinks cold per booking Taxable 3.50 3.50 Tablecloths - 12 feet white damask per item Taxable 12.00 12.00 Tablecloths – 6 feet bone seersucker per item Taxable 1.50 1.50 Crockery per piece Taxable 0.30 0.30 Cutlery per piece Taxable 0.10 0.10

Description

Unit

GST

2016-17

2017-18


Carafes and Jugs per item Taxable 0.30 0.30 Salt and Pepper (filled a pair) per pair Taxable 0.80 0.80 Comports per item Taxable 0.30 0.30 Milk Jugs and Sugar Basins per item Taxable 0.30 0.30 Serving Trays per item Taxable 1.65 1.65 Blue Chrome Chairs (for hire only) per item Taxable 0.50 0.50 Deposit - private function/crockery/breakages/polishing floor


Deposit – Key Deposit per booking Taxable 50.00 50.00 Moorlands Hall Outside of area per booking Taxable 57.00 58.00 Local use per booking Taxable 28.00 28.00 Team use per booking Taxable 45.00 46.00 Deposit - private function/crockery/breakages/polishing floor


Deposit – Key Deposit per booking Taxable 50.00 50.00 Tintinara Town Hall Hall Hire (all facilities & bio box) (community) Must have a local operator for the bio box


Main Hall and Foyer (community) per booking Taxable 87.00 88.00 Supper Rooms, Kitchen and Foyer (community) per booking Taxable 40.00 41.00 Main Supper Room only (community) per booking Taxable 25.00 25.00 Back Supper Room only (community) per booking Taxable 20.00 20.00 Kitchen (when used in conjunction with a supper room) (community)


Committee Room (under bio box) (community) per booking Taxable 9.00 9.00 Hall Hire (all facilities except bio box) (private) per booking Taxable 166.00 168.00 Main Hall and Foyer (private) per booking Taxable 106.00 107.00 Supper Rooms, Kitchen and Foyer (private) per booking Taxable 55.00 56.00 Main Supper Room only (private) per booking Taxable 36.00 36.00 Dance Class Hall Hire per week/night Taxable 32.00 32.00 Deposit - private function/crockery/breakages/polishing floor


Deposit – Key Deposit per booking Taxable 50.00 50.00 Tailem Bend Town Hall Note – sound system available for separate hire through Tailem Bend Rotary Club

Private/casual hall hire Private Function (wedding, cabaret etc) per booking Taxable 175.00 177.00 Rehearsals and Decorations per booking Taxable 12.40 12.40 Stage Lighting per booking Taxable 12.40 12.40 Change Rooms per booking Taxable 12.40 12.40 Kitchen Hire (includes cutlery and crockery Major Function (meals, bar) per booking Taxable 36.00 36.00 Staff Room Kitchen per booking Taxable 25.00 25.00 Private/seasonal hall hire Hall per booking Taxable 50.00 51.00 Hall Kitchen per booking Taxable 12.40 12.40 Staff Room Kitchen per booking Taxable 12.40 12.40 Community/casual hall hire Hall per booking Taxable 50.00 51.00 Hall Kitchen per booking Taxable 12.40 12.40 Staff Room Kitchen per booking Taxable 12.40 12.40 Rehearsals and Decorations per booking Taxable 12.40 12.40 Community seasonal hall hire Hall per booking Taxable 36.00 36.00 Hall Kitchen per booking Taxable 12.40 12.40 Staff Room Kitchen per booking Taxable 12.40 12.40

Description

Unit

GST

2016-17

2017-18


Rehearsals and Decorations per booking Taxable 12.40 12.40 Miscellaneous Deposit - private function/crockery/breakages/polishing floor


Deposit – Key Deposit per booking Taxable 50.00 50.00 Tailem Bend Town Hall Function Centre Private per booking Taxable 30.00/hr or

120.00/day 30.00/hr or 122.00/day

Community per booking Taxable 24.00 24.00 Community Seasonal per booking Taxable 24.00 24.00 Rehearsals per booking Taxable 12.50 12.50 Deposit - private function/crockery/breakages/polishing floor


Deposit – Key Deposit per booking Taxable 50.00 50.00 HEALTH & RECREATION CENTRE – T INTINARA All facilities per booking Taxable 65.00 66.00 All facilities, excluding kitchen per booking Taxable 50.00 51.00 BREAK AGES – ALL FACILIT IES Crockery, cutlery, glassware per i tem 3.00 3.00 Chairs & tables per i tem At cost At cost

IMPOUNDED MOTOR VEHICLES Impounding of vehicle including notification to owner per vehicle Exempt 160.00 160.00 Removal of vehicle per vehicle Taxable At cost At cost Storage commencing on and from day of vehicle being impounded

per day Taxable 12.00 12.00

LEASE/LICENCE/PERMIT FEES Council owned – non community land Community based service

Taxable Initial costs: $78.00 Annual rent/fee: $258.00

Initial costs: $79.00 Annual rent/fee:

$261.00 Council owned – community land Community based service



$261.00 Crown Land Community Based Service Taxable Initial costs: $78.00

Annual rent/fee: $258.00 Initial costs: $79.00

Annual rent/fee: $261.00

Council owned – non community land Sporting and Community Clubs


(licensed premises) or $258.00 (non-licensed

premises)


$365.00 (licensed premises)

or $261.00 (non-licensed premises)

Council owned – community land Sporting and Community Clubs



premises)




Crown Land Sporting & Community Clubs Taxable Initial costs: $78.00 Annual rent/fee: $360.00


premises)




Council owned – non community land Commercial activities – resident/private use

Taxable Initial costs: $800.00 Annual rent/fee: based on a

Initial costs: $810.00 Annual rent/fee: based

Description

Unit

GST

2016-17

2017-18


% of VG valuation, tender price

or market comparables

on a % of VG valuation, tender price


Council owned – community land Commercial activities – resident/private use







Crown Land – commercial activities Resident/private use

Taxable Initial costs: $1,270.00 Annual rent/fee: based on a



Initial costs: $1,287.00 Annual rent/fee: based



Council owned – non community land Full commercial use

Taxable Initial costs: $800.00

Initial costs: $810.00

Council owned – community land Full commercial use







Crown Land Full commercial use

Taxable Initial costs: $1,270.00 Annual rent/fee: based on a



Initial costs: $1,287.00 Annual rent/fee: based



Lease/Licence renewals (where automatic right exists) – Council owned community/non community

Taxable $52.00 $53.00

Outdoor Dining Permits Taxable $26.00 application fee $170.00 Per Year

$26.00 application fee $172.00 Per Year

Business Use of Community Land Taxable (by application) TBA Special Events Permit (use of Council land) *Per day charge waived for not for profit community organisations – Application fee is payable

Taxable $26.00 Application fee $290.00 per day

$26.00 application fee $294.00 per day

Roadside signage (Tourism & Services Road Signs)

Taxable $160.00 $162.00

OFFICE RENT AL Meningie Branch Office, 49 Princes Highway Meeting Room (rear of office) per day Taxable 47.00 48.00 Tintinara Branch Office, 37 Becker Terrace Chambers (rear of office) per day Taxable 47.00 48.00 Chambers tea/coffee/water etc. per person Taxable 3.00 3.00 Coorong Civic Centre Boardroom per day Taxable 177.00 179.00 Tolmer Meeting Room per day Taxable 65.00 66.00 Tolmer Meeting Room per hour Taxable 25.00 25.00 Tea/coffee/water etc per person Taxable 3.00 3.00 PRIVATE WORKS Private Work requests per job Taxable Cost plus 35% Cost plus 35%

Description

Unit

GST

2016-17

2017-18


RATE SEARCHES Certificate of Liability (rates information only) per search Exempt 31.75 TBA Full Search per search Exempt 54.55 TBA FREEDOM OF INFORM ATION

Application fee per application Exempt 33.50 TBA ROADS (USE OF COUNCIL) NB: Annua l road permi t fees not app l icab le for app l icat ion for no t - for -pro f i t communi ty organisat ions, app l icat ion fee app l ies

Application to alter a Public Road (Section 221 Local Government Act 1999) Application fee

per application Taxable 160.00 162.00

Road Reserves – Permit – Depasturing & Cropping (Section 222 Local Government Act 1999) Application fee


Road Reserves – Permit – Depasturing & Cropping (Section 222 Local Government Act 1999) Unmade road reserve greater than 6km in length

per annum Taxable 227.00 281.00

Road Reserves – Permit – Depasturing & Cropping (Section 222 Local Government Act 1999) Unmade road reserve between 2km and 6km in length


Road Reserves – Permit – Depasturing & Cropping (Section 222 Local Government Act 1999) Unmade road reserve less than 2km in length


Road Reserves – Business use (including trading on Council footpaths) – Other use including structures, i.e. service station signs, display of goods on footpaths *Rates not applicable for not-for-profit community organisations

per day per week per year

Taxable 75.00 111.00 670.00

76.00 112.00 679.00

Road Reserves – Permit – Telecommunications Towers (Section 222 Local Government Act 1999)


Road Reserves – Permit – Telecommunications Towers (Section 221 Local Government Act 1999)


MOBILE & STREET VENDING Application Fee per application Taxable 45.00 46.00 Mobile Trading Permit Fee (Annual) per annum Taxable 1,665.00 1,687.00 Roving Trading Permit Fee (Annual) per annum Taxable 555.00 562.00 Land based Trading Permit Fee (Annual) per annum Taxable 555.00 562.00 Non-registered vehicle Permit Fee (Annual) per annum Taxable 333.00 337.00 Environmental Health inspection fee (additional) per inspection Taxable 89.00 90.00 SWIMMING POOL – COONALPYN Day pass (unless season ticket holder) per person Taxable 5.00 5.50 Non swimmers (unless season ticket holder) per person Taxable 1.00 1.00 Carnival (for everyone through the gate) per person Taxable 3.00 3.00 Family of 4 season tickets per family Taxable 180.00 190.00 Family of 4 season tickets (if paid before 15 Dec) per family Taxable 170.00 180.00 Extra person for season ticket per person Taxable 15.00 15.00 Single season ticket per person Taxable 80.00 85.00 Single season ticket (if paid before 15 December 2016) per person Taxable 75.00 80.00 10 ticket pass per pass Taxable 45.00 50.00 WATER METER APPLICATION Water Meter Installation per application Exempt 280.00 280.00

Description

Unit

GST

2016-17

2017-18


WASTE Residual Waste (loads above 3m3/1 tonne will not be accepted unless by prior arrangement) Cars & Small Wagons per load Taxable 27.00 30.00 Utilities & trailers (up to 6x4) – water level per load Taxable 46.00 50.00 Utilities & trailers (up to 6x4) – above water level per load Taxable 62.00 70.00 Utilities & trailers (exceeding 6x4) – water level per load Taxable 73.00 80.00 Utilities & trailers (exceeding 6x4) – above water level per load Taxable 94.00 103.00 Green waste Green organics No charge No charge E-Waste Small item per item Taxable 5.00 6.00 Medium item per item Taxable 10.00 11.00 Large item per item Taxable 15.00 17.00 Miscellaneous Gas cylinder per unit Taxable 18.00 20.00 Oil filters per unit Taxable 7.00 8.00 20 ltr containers per unit Taxable 12.00 13.00 200 ltr containers per unit Taxable 23.00 25.00 Mattresses, lounge furniture etc per unit Taxable 36.00 40.00 Scrap Metal per load Exempt No charge No charge Construction & demolition waste can be received at Tailem Bend Waste Transfer Station by appointment only

Tyres disposal (off rim only) Car per unit Taxable 12.00 13.00 Motor Bike per unit Taxable 10.00 11.00 Light Truck per unit Taxable 18.00 20.00 Heavy Truck per unit Taxable 42.00 46.00 Tractor per unit Taxable 60.00 66.00 Commercial and Industrial Collection (per bin/annum, including bin supply)

Residual Waste (140 litre) per bin/annum Taxable 325.00 TBA Residual Waste (360 litre) per bin/annum Taxable 860.00 TBA Recycling (240 litre) per bin/annum Taxable 220.00 TBA Outer Township Waste Collection Dump vouchers per 12 vouchers Taxable 325.00 TBA Three bin en-route collection per annum Exempt 325.00 TBA WATER ST ANDPIPES Meningie Key deposit per key Taxable 60.00 60.00 SA Water use price as for non-residential as declared annually, plus 10% administration fee

Per kL Exempt TBA TBA

T INTINARA COMMUNITY MEN’S SHED – GARDEN BEDS Bed Length Base Price With Capping Painted 1.5 metres $130.00 $18.00 $30.00 2 metres $140.00 $22.00 $40.00 3 metres $160.00 $30.00 $50.00 4 metres $180.00 $38.00 $50.00 5 metres $200.00 $46.00 $55.00 6 metres $220.00 $54.00 $55.00