city of swan budget 2017/18 · city of swan annual budget 2017/18 expenses capital outlays...

City of SwanBudget 2017/18

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City of Swan Budget 2017/18

City of Swan Annual Budget 2017/18

CONTENTSELECTED MEMBERS.................................................................................................................. 1

SENIOR STAFF......................................................................................................................... 2

BUDGET REPORT...................................................................................................................... 3Introduction.................................................................................................................... 3

Operating Budgets........................................................................................................... 3

Revenue......................................................................................................................... 3

Rating Information........................................................................................................... 4

Expenses........................................................................................................................ 5

Capital Outlays................................................................................................................ 5

Debt Management........................................................................................................... 6

Financial Ratios............................................................................................................... 6

Reserve Accounts............................................................................................................ 7

Statutory Statements Information...................................................................................... 7

ADOPTION OF THE 2017/18 BUDGET.......................................................................................... 8Adoption of the 2017/18 Annual Budget Statements/Notes.................................................... 8

Adoption of Valuations and Rates....................................................................................... 8

Specified Area Rate.......................................................................................................... 10

Service Charge................................................................................................................ 10

Concessional Rates.......................................................................................................... 10

Payment Options and Incentives ....................................................................................... 11

Interest.......................................................................................................................... 11Rubbish Removal Charge.................................................................................................. 11

Proposal to borrow funds under section 6.20....................................................................... 12

Reserve Accounts............................................................................................................ 12

Fees and Charges............................................................................................................ 12

Financial Reporting and Materiality..................................................................................... 12

STATUTORY BUDGET DOCUMENTS............................................................................................. 13

SCHEDULE OF FEES AND CHARGES............................................................................................ 60

Property Information........................................................................................................ 60

Domestic Animals (Dog & Cat).......................................................................................... 62

Stock Pound Fees (Local Law)........................................................................................... 63

Other Community Safety Fees (Local Law).......................................................................... 63

Health Services (Statutory)............................................................................................... 64

Aged Care and Support Services........................................................................................ 66

Elvire Chalets Aged Housing.............................................................................................. 69

Waste Management......................................................................................................... 70

Statutory Planning Services.............................................................................................. 71

Recreation Facilities......................................................................................................... 75

Libraries......................................................................................................................... 95

Parking Fees and Infringements......................................................................................... 96

Building Services (Statutory)............................................................................................ 99

Tourism - Swan Visitors Centre......................................................................................... 102

DIVISION AND ORGANISATIONAL BUSINESS UNIT BUDGETS........................................................ 103


ELECTED MEMBERSAltone Ward Ellenbrook Ward

Cr Mick Wainwright Cr Cate McCullough

Position: Mayor Term Ends: 2019Term Ends: 2017 Mobile: 0433 432 430Mobile: 0407 422 714Email: [email protected]

Cr David Lucas Cr David McDonnell

Position: Deputy Mayor Term Ends: 2017Term Ends: 2019 Mobile: 0418 222 541Home Phone: 9378 2180 Email: [email protected]: [email protected]

Cr David Färdig Cr Patty Williams

Term Ends: 2017 Term Ends: 2017Mobile: 0408 882 308 Mobile: 0428 882 778Email: [email protected] Email: [email protected]

Ballajura Ward Midland/Guildford Ward

Cr Maria Haynes JP Cr Mark Elliott

Term Ends: 2019 Term Ends: 2019Mobile: 0417 097 486 Mobile: 0458 660 804 Email: [email protected] Email: [email protected]


Cr John McNamara Cr Daniel Parasiliti

Term Ends: 2017 Term Ends: 2017Home Phone: 9249 5039 Mobile: 0403 241 821 Email: [email protected] Email: [email protected]

Cr Adam Kovalevs

Email: [email protected]

Cr Ian Johnson

1















Cr Adam Kovalevs


Cr Ian Johnson

1

ELECTED MEMBERS

Cr Mick WainwrightPosition: MayorTerm Ends: 2017Mobile: 0407 422 714Email: [email protected]

Cr David LucasPosition: Deputy MayorTerm Ends: 2019Home Phone: 9378 2180Email: [email protected]

Cr David FärdigTerm Ends: 2017Mobile: 0408 882 308Email: [email protected]

Cr Cate McCulloughTerm Ends: 2019Mobile: 0433 432 430Email: [email protected]

Cr David McDonnellTerm Ends: 2017Mobile: 0418 222 541


Cr Patty Williams Term Ends: 2017Mobile: 0428 882 778Email: [email protected]

Cr Maria Haynes JP Term Ends: 2019Mobile: 0417 097 486


Cr Adam KovalevsTerm Ends: 2019Mobile: 0449 669 575


Cr John McNamara Term Ends: 2017Home Phone: 9249 5039Email: [email protected]

Cr Mark Elliott Term Ends: 2019Mobile: 0458 660 804 Email: [email protected]

Cr Ian JohnsonTerm Ends: 2019Mobile: 0411 097 393Email: [email protected]

Cr Daniel ParasilitiTerm Ends: 2017Mobile: 0403 241 821Email: [email protected]

Altone Ward Ellenbrook Ward


Executive Manager - Community WellbeingMark Bishop

Executive Manager - OperationsJim Coten

Executive Manager - Planning & Development Steven Tan

Executive Manager - Stakeholder RelationsKym Leahy

Chief Executive Officer Michael Foley


ELECTED MEMBERS North Ward Swan Valley/Gidgegannup Ward

Cr Kevin Bailey Cr Rod Henderson


Cr Darryl Trease JP Term Ends: 2017Mobile: 0418 917 513Email: [email protected]

SENIOR STAFF

Chief Executive Officer

Michael Foley

Executive Manager - Community Wellbeing Executive Manager - Operations

Mark Bishop Jim Coten

Executive Manager - Planning & Development Executive Manager - Stakeholder Relations

Steven Tan Kym Leahy

2















Cr Adam Kovalevs


Cr Ian Johnson

1

ELECTED MEMBERS

Cr Kevin Bailey Term Ends: 2017Mobile: 0407 147 351Email: [email protected]

Cr Rod HendersonTerm Ends: 2019Mobile: 0413 496 688Email: [email protected]

Cr Darryl Trease JP Term Ends: 2017Mobile: 0418 917 513Email: [email protected]

SENIOR STAFF

North Ward Swan Valley/Gidgegannup Ward


ANNUAL BUDGET REPORT

Introduction

Operating Budgets

Revenue

Excluding abnormal contributions (gifted assets), Land ceded to the Crown and unrealised gains from Other Financial Assets, the City will have gross revenue of $195.9m in 2017/18. Of this, $123.0m is derived from rate revenue. Operating expenses will be $159.8m leaving a gross trading result of $36.1m. Following the inclusion of gifted assets, Land Ceded to the Crown and the unrealised gain on financial assets amounting to $26.6m this will see a trading result of $62.7m.

Of the total revenue (excluding gifted assets, Land ceded to the Crown and unrealised gain from financial assets) 84.6% comes from the City’s direct revenue base of rates, fees and charges and interest; 13.6% comes from grants and contributions made by the government and the community and the remaining 1.8% comes from service charges, profit/(loss) on disposal of assets and other revenue. The City will receive some $16.6m in grants and contributions for capital works and $10.1m in operating grants, contributions and subsidies.

The Operating Budgets are presented in two different formats: one by program and the other by nature and type in the Statutory Documents section of this document (see pages 13 to 59).

Although the City has experienced economic prosperity and growth in recent years, the current economic climate poses a challenge in delivering services and infrastructure that meet with Community expectations. The financial strategy of the City endeavours to minimise the financial impact on ratepayers while providing the expected level of amenities and services.

Revenue 2017/18Rates Revenue$122,963,766

62.8%

Service Charges$1,212,300

0.6%

Fees & Charges$37,490,460

19.1%

Operating Grants, Subsidies & Contributions$10,069,900

5.1%

Non‐Operating Grants, Subsidies & Contributions$16,643,990

8.5%

Interest Earnings$5,364,050

2.7%

Other Revenue$923,340 0.6%

Profit /(Loss) on Disposal of Assets

$1,262,960 0.6%

3


Rating Information

There have been some changes in the UV categories used for differential rating with the number of categories reduced through the grouping of like or similar properties. Council approved the 2016/17 differential rate categories "Landscape, Rural and Special Area" to be amalgamated and form one differential rate category "UV General" for 2017/18. UV General will apply to all properties that do not fall into the categories "Farmland" and "UV Commercial".

The differential rates have proven to be effective in achieving the desired results at the City of Swan, and it is proposed that the practice be continued into 2017/18. The Local Government Act allows local governments to adopt differential rates.

The majority of the City's income is generated from rates revenue, which traditionally accounts for approximately 60% of total revenue. As shown in the previous graph, rates in this budget equate to 62.8% of total revenue. The City of Swan is desirous that the rate revenue be collected on an equitable basis, and for this reason has adopted differential rates for a number of years, to take into account the level of services provided to different types of properties, to reflect the cost of providing services to those categories of properties, as well as the need to encourage specific types of activities within the City.

The Local Government Act 1995 also stipulates that where the land is used predominantly for rural purposes the rate levied shall be based on its unimproved value (UV), and where the land is used predominantly for non-rural purposes the rate is calculated on its gross rental value (GRV).

The Rating Information is provided in Note 3 (pages 35 to 41) of this document. It consists of a statement of ‘Objects and Reasons’ for levying the differential and minimum rates, a schedule of rate levies by rate type and other rates and charges information.

Rates for non-rural properties within the City are based on the Gross Rental Values (GRV) provided by the Valuer General, and for rural properties on their Unimproved Values (UV), also provided by the Valuer General.

Rates Levied 2017/18

Council will continue with the Specified Area Rate in the Midland District and Hazelmere/Guildford District for Drainage, along with the GRV and UV specified area rates for Hazelmere Industrial Area Infrastructure.

Residential, 55.8%

Commercial/ Industrial, 23.6%

City Centre, 4.5%

Heavy Industry, 4.6%

UV General, 6.4%

UV Commercial, 0.3% Farmland, 1.0%Other/

Interim/Exgratia, 3.8%

4


Expenses

Capital Outlays

Expenditure by Program 2017/18

2017/18 Capital Works

The total Capital Works program for 2017/18 is $127.7m. This program includes land and building construction/works of $30.5m, road, bridge, drainage and footpath works of $68.6m, parks and reserves of $12.7m and plant and equipment of $15.9m. Included in the amounts are In-kind assets amounting to $23.1m.

The Capital Works Summary Statement (pages 19 to 28) gives an overview of the Capital and Infrastructure Works planned for the year.

The City’s ordinary expenditure for 2017/18 will be $159.8m, of which $34.9m represents depreciation of community assets, $76.3m employee costs and $36.9m is materials and contracts. Expenditure by program and type are detailed in the statement of comprehensive income (pages 14 to 16).

Plant & Equipment12%

Land & Buildings24%

Parks Infrastructure10%

Road / Road Reserve & Infrastructure

54%

34.4%

21.4%

16.4%

8.5%

6.1%

4.0%

3.9%

1.6%1.2%2.4%0.1%

44.2%

Recreation & Culture

Transport

CommunityAmenitiesGovernance

Education & Welfare

Economic Services

Law Order & PublicSafetyGeneral PurposeFundingHealth

Other Property &ServicesHousing

5


Debt Management

Details of the proposed borrowings are as follows:

New Loan Raising Term Rate

Municipal

Altone Place Office 10 years 3.71%

Ballajura Place Office 10 years 3.71%

Chequers Golf Club 10 years 3.71%

Drumpellier Drive 10 years 3.71%

Lord and Bennett Street 10 years 3.71%

Lord Street (Suffolk to Benara) 10 years 3.71%

Midland Oval 10 years 3.71%

Operations Centre 10 years 3.71%

Total

Additional Debt Service Repayments $1,519,492 pa

Financial Ratios

Current Ratio

Current Ratio (adjusted for debt)

The above ratios are calculated as follows:

Current Ratio current assets minus restricted current assets

current liabilities minus liabilities associated

with restricted assets

Current Ratio (adjusted for debt) current assets minus restricted assets

current liabilities minus long term debt

minus liabilities associated with restricted assets

1,630,000

1,000,000

0.86:1

12,646,440

The City will increase its debt in 2017/18 by raising new loans amounting to $12.6m. There are no advances to community groups proposed in this budget.

1,211,440

690,000

1,800,000

Amount

4,000,000

1,000,000

1,315,000

1.16:1

BUDGET 2017/18

6


Reserve Accounts

Statutory Statements Information

Statement of Comprehensive Income (pages 14 to 16)

Statement of Cash Flows (page 17)

Rate Setting Statement (page 18)

Capital Works Program (pages 19 to 28)

Budget Notes (pages 29 to 59)

The term ‘Restricted Funds’ generally applies to cash amounts received by Council on the basis that they are for specific purposes. All specific funds established by Council are termed Reserve Accounts and the cash held in these accounts are restricted for the purpose for which the Reserves have been established. Accordingly the funds cannot be used for any other purpose except with specific authorisation of Council and advertising (if necessary). Details of the reserve accounts are contained in Note 16 (pages 50 to 55).

The 2017/18 Annual Budget has been prepared in accordance with the requirements of the Australian Accounting Standards, the Local Government Act 1995 and the Local Government (Financial Management) Regulations 1996. Additional information is also provided where relevant.

The statements and notes contained in pages 14 to 59 are provided in accordance with the statutory requirements of the legislation. These budgets are consistent with values and objectives contained in the City’s plan for the future.

The Budget Notes provide additional information that is required by the Local Government (Financial Management) Regulations, and enables the reader to better understand the Budget.

The Statement of Comprehensive Income, by Program and by Nature/Type, is a statutory document and is a requirement of the Local Government (Financial Management) Regulations 1996. This statement details operating revenue and expenses from ordinary activities plus borrowing expenses, capital grants and contributions and profit/loss on disposal of assets.

This statement forms the basis on which rates are levied. For 2017/18, the net total revenue to be raised through General Rates is $120.3m. Specified Area Rates amount to $2.7m while fees and interest associated with rates amounts to a further $1.4m. (Note 3, page 41).

This schedule has been included to detail the Capital Works Program and the funding sources used to finance these works. Whilst this detail is not required by legislation it will assist users to identify the level of works to be undertaken in 2017/18.

The Principal Budgets are presented by Nature/Type and Program while the Operational Budgets are also presented by Division and by Organisational Business Units (pages 103 to 131).

The Statement of Cash Flows is required under the Local Government (Financial Management) Regulations 1996 and it reports budgeted cash receipts from operations and alternative sources including government grants and investments. It also reports budgeted cash outflows from general business activities including the payment of creditors, repayment of loans and anticipated capital acquisitions.

The Rate Setting Statement is a statutory document required by the Local Government (Financial Management) Regulations 1996 and brings together all operating, capital, reserves and loan transactions into a “source and application of funds”.

A separate budget for the Ellenbrook Community Reserve and the Vale Community Reserve is included at Note 18 (pages 58 to 59). The Funds are managed by Committees consisting of representatives of the City and the Developers.

7


ADOPTION OF THE 2017/18 ANNUAL BUDGET

(All Wards) (Financial Services & Rates)

RECOMMENDATIONThat the Council resolve to adopt the following recommendations:

Adoption of the 2017/18 Annual Budget Statements and Notes

1. Comprehensive Income Statement by Nature/Type

2. Comprehensive Income Statement by Program

3. Statement of Cash Flow

5. Capital Works Schedule

6. Notes to and Forming Part of the Budget Report

Adoption of Valuations and Rates

Gross Rental Values $1,321,307,751

$2,611,261,696

Adoption Rates and Minimum Rates

Rate in $

Minimum Rate $

Residential 7.3164c 845.00

8.9287c 1,340.00

9.3358c 1,340.00

14.6327c 1,620.00

Rate in $

Minimum Rate $

UV General 0.36930c 845.00

UV Commercial 0.52590c 845.00

Farmland 0.26507c 845.00

That the following financial statements as presented in pages 14 to 59 in this report be adopted:

That the valuations supplied by the Valuer General and totalling as listed below be adopted and recorded in the Rate Book for use in the 2017/18 financial year.

4. Rate Setting Statement

It should be noted that the two valuation systems are calculated differently and they are not directly comparable.

It is to be noted that the 2017/18 Gross Rental Valuations (GRV) and Unimproved Valuations (UV) differential rates have been amended compared to those advertised. At the time of advertising the 2017/18 GRV and UV valuations were based on a proposed 3% increase. At the Ordinary Council Meeting 5th July 2017, Council approved a 2.5% increase (including minimums). To comply with the Local Government (Financial Management) Regulations 1996 -Reg 23, below is the advertised differential rates along with the amended differential rates for 2017/18.

Advertised 2017/18 Differential Rates and Minimums;

Unimproved Values (UV)

Gross Rental Values (GRV)

Commercial/Industrial

City Centre

Heavy Industry

Unimproved Values

8


Rate in $

Minimum Rate $


8.8876c 1,375.00

9.2915c 1,375.00

14.5625c 1,660.00

Rate in $

Minimum Rate $

UV General 0.36752c 865.00


Farmland 0.26392c 865.00

The Local Government Act 1995 sets out the basis on which differential general rates may be based as follows:

Section 6.32 (1) of the Local Government Act 1995 states:

(1) When adopting the annual budget, a local government –

i. uniformly; or

ii. differentially

DIFFERENTIAL RATES

6.33. Differential general rates

b. a purpose for which the land is held or used as determined by the local government; or

c. whether or not the land is vacant land; or

d. any other characteristic or combination of characteristics prescribed.

a. in order to make up the budget deficiency, is to impose a general rate on rateable land within its district, which rate may be imposed either –

(1) A local government may impose differential general rates according to any, or a combination, of the following characteristics –

a. the purpose for which the land is zoned, whether or not under a local planning scheme or improvement scheme in force under the Planning and Development Act 2005; or

That the Rates and Minimum Rates to be levied on all rateable property within the City of Swan for the financial year 2017/18 be as follows:

The Objects and Reasons providing justification for each differential rate were adopted by Council in line with the advertised differential rates. Full details are defined on pages 35 to 37.

Heavy Industry

Gross Rental Values (GRV)

Commercial/Industrial

City Centre

Unimproved Values (UV)

9


Specified Area Rate

(a) have benefited or will benefit from; or

(b) have access to or will have access to; or

(c) have contributed or will contribute to the need for,

that work, service or facility.

Specified Area Rate - Drainage Rate in $ GRV

Midland Drainage District 0.5838c

Hazelmere, Guildford Drainage District 0.5917c

Rate in $

Hazelmere Industrial Area Infrastructure - GRV 3.307210c

Hazelmere Industrial Area Infrastructure - UV 0.103885c

Service Charge

Concessional Rates

Whiteman Park Properties

Strata Titled Storage Units

Heritage Concession

Sporting Club Concession

A 50% concession will apply to residential heritage listed properties on the City of Swan register upon application to Council each year. Endorsed by Council as per section 6.47 of the Local Government Act 1995.

A rating concession of approximately 58% of minimum rates for commercial properties is applied to strata titled storage units appropriately zoned and used. This concession acknowledges the fact that the vast majority, if not all, strata titled storage units occupy a very small area and require little and infrequent use of Council’s facilities and services. Minimum rates are adjusted each year and are now set at $575 per unit.Note: Full details of concessions are provided in budget note 3(d) 'Concessions, waivers and write offs' (page 39).

A service charge is to be levied for Security Patrol Services on all rateable properties in the suburbs of Ellenbrook ($100 pa) and The Vines ($150 pa).

That in accordance with section 6.38 of the Local Government Act 1995, the following service charges are imposed:

Specified Area Rate - Road and Drainage Infrastructure

In accordance with section 6.47 of the Local Government Act 1995, Council grant the following rate concessions:

The following Specified Area Rates are proposed.

That in accordance with section 6.37 of the Local Government Act 1995 a specified area rate be levied to properties in the Midland Drainage District (including parts of Viveash and Woodbridge) and Hazelmere/Guildford Drainage District (including South Guildford and parts of Hazelmere) to fund the cost of construction and maintenance of drainage infrastructure.

Section 6.37(1) of the Local Government Act 1995 provides that a local government may impose a specified area rate on rateable land within a portion of its district for the purpose of meeting the cost of the provision by it of a specific work, service or facility if the local government considers that the ratepayers or residents within that area:

Note: Full details of concessions are provided in budget note 3(d) 'Concessions, waivers and write offs' (page 39).

Also in accordance with section 6.37 of the Local Government Act 1995 2 (two) specified area rates be levied on properties in the Hazelmere Industrial Area to fund the cost of construction of Roads and Drainage Infrastructure based on the basis of valuation GRV or UV. Properties rated on GRV will be levied GRV Hazelmere Industrial Area Infrastructure and those rated on UV will be levied UV Hazelmere Industrial Area Infrastructure.

Note: Full details of concessions are provided in budget note 3(d) 'Concessions, waivers and write offs' (page 39).

A 75% concession applies to recreational and sporting associations upon application to Council each year. Endorsed by Council as per section 6.47 of the Local Government Act 1995.

A rating concession of 100% applies to all 26 privately leased and licensed agreements in existence at Whiteman Park. A total of 20 of these agreements relate to community based groups, which would ordinarily attract exempt status. The remaining six agreements are arguably commercial in nature but there is no guarantee that all would be rateable.

10


Payment Options and Incentives

Instalment Options

Prompt payment for prize draw

Instalments

1st payment

2nd payment

3rd payment

4th payment

Early payment incentive

Interest

Rubbish Removal Charge

Rateable Properties

New and Additional Bin Levy

That in accordance with sections 6.45 and 6.50 of the Local Government Act 1995 and Regulation 64 (2) of the Local Government (Financial Management) Regulations 1996, the due dates of instalments under the formal rate instalment program are as follows:

That a “once off” bin levy of $65 per 240 litre bin for each new and/or additional bin (refuse and/or recycling) be charged to all properties provided with a refuse and/or recycling service, except when it is a replacement bin. That a “once off” bin levy of $393 per 660 litre bin for each new and/or additional bin (refuse and/or recycling) be charged to all properties provided with a refuse and/or recycling service, except when it is a replacement bin.

That the rubbish charge for non-rateable land be set at $785 per 240 litre bin per annum for a weekly removal service including recycling service of 240 or 360 litre bin, where applicable.

Friday, 16 March 2018

Friday, 12 January 2018

Monday, 30 October 2017

Monday, 28 August 2017


Non Rateable Properties

In addition penalty interest will be levied on all overdue emergency services levy at the rate declared and gazetted by theMinister for Emergency Services. Estimate $100k per annum.

That in accordance with section 6.46 of the Local Government Act 1995 and regulation 26 of the Local Government (Financial Management) Regulations 1996, no discount will be allowed for payment of rates in full within 35 days from the date of issue of the rate notice, rather a prize draw will be conducted for all ratepayers who pay their rates in full by the due date. A prize draw, with value in excess of $100,000 has been budgeted. Overall there will be 12 prizes available to ratepayers who pay their rates in full by the due date.

That in accordance with section 6.45 of the Local Government Act 1995 and regulation 68 of the Local Government (FinancialManagement) Regulations 1996, a 5.0% interest charge be levied on rates including specified area rates (interest does notapply to current rates due by registered Pensioners or Seniors). Estimate $550k per annum.

That in accordance with provisions of sections 6.13 and 6.51 of the Local Government Act 1995 and regulations 19A and 70of the Local Government (Financial Management) Regulations 1996, an 5.0% penalty interest charge be levied on all overduerates including specified area rates outstanding (penalty interest does not apply to current rates due by registeredPensioners or Seniors). Estimate $750k per annum.

That the Rubbish Removal Charge for all rateable land be set at $393 per 240 litre bin per annum for a weekly removal service, including recycling service, where applicable.

11


Proposal to borrow funds under section 6.20

Municipal WorksNew Loan Raising Amount Term RateAltone Place Office 10 years 3.71%

Ballajura Place Office 10 years 3.71%

Chequers Golf Club 10 years 3.71%

Drumpellier Drive 10 years 3.71%

Lord and Bennett Street 10 years 3.71%

Lord Street (Suffolk to Benara) 10 years 3.71%

Midland Oval 10 years 3.71%

Operations Centre 10 years 3.71%

Total

Additional Debt Service Repayments - per annum $1,519,492 pa

Reserve Accounts

Fees and Charges

Financial Reporting and Materiality

Absolute Majority of Council

1,800,000

690,000

1,211,440

12,646,440

That the Reserve accounts, including Restricted Contributions (Note 16) totalling $88,312,234 be adopted. Transfers of $2,402,181 (Interest) and $42,420,749 are made to the reserves. Reserve funds of $47,585,440 are used for municipal purposes.

That the fees and charges as set out in the Schedule of Fees and Charges (pages 60 to 102) effective from the 1st July 2017 be adopted.

That for the purpose of materiality in monthly financial reports for the 2017/18 financial year, variances shall be those greater than 10% of the original adopted budget and a value greater than $10,000.

That in accordance with section 6.20 of the Local Government Act 1995, the City borrows $12,646,440 for the following purposes:

1,000,000

2. That the purpose of the Strategic Development Reserve be amended to fund the acquisition, construction and development of freehold properties for the purpose of the City's strategic development.

3. That the Reserve accounts including Restricted Contributions of the draft 2017/18 Annual Budget be adopted.

4,000,000

1. That the Reserve titled Vale Community Reserve be renamed to Aveley Community Reserve.

1,630,000

1,000,000

1,315,000

12


STATUTORY BUDGET DOCUMENTS

INDEX

STATEMENTS Page

Comprehensive Income Statement by Nature/Type 14

Comprehensive Income Statement by Program 15

Statement of Cash Flow 17

Rate Setting Statement 18

Capital Works Schedule 19

Notes to and Forming Part of the Budget Report

1 Significant Accounting Policies 29

2 Service Programs 34

3 Rating and Valuations 35

4 Fees and Charges 42

5 Contributions/Grants 43

6 Disposal of Assets 43

7 Depreciation and Amortisation 44

8 Non current assets 44

9 Members fees and allowances 45

10 Cash at Bank/Investments 46

11 Loan Facilities 47

12 Trading undertakings and major trading undertakings 48

13 Joint Arrangement 48

14 Major land transactions 49

15 Trust Funds 49

16 Reserves & Restricted Funds 50

17 Net current assets 56

18 Community Facilities Statements 58

13


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Revenue

Rates Revenue 122,963,766 116,312,404 116,450,790

Service Charges 1,212,300 1,172,000 1,215,560

Fees & Charges 37,490,460 35,662,650 36,542,070

Operating Grants, Subsidies & Contributions 10,069,900 10,321,060 10,403,650

Interest Earnings 5,364,050 5,751,290 5,625,910

Other Revenue 923,340 1,051,160 1,491,270

Sub-Total Ordinary Revenue 178,023,816 170,270,564 171,729,250

Expenses

Employee Costs (76,251,490) (74,643,550) (74,390,761)

Materials & Contracts (36,884,430) (33,219,103) (35,011,572)

Utility Charges (6,985,990) (6,570,760) (6,663,510)

Depreciation on Non-Current Assets (34,877,410) (37,518,100) (31,771,300)

Interest Expenses (2,202,850) (2,141,200) (2,050,973)

Insurance Expenses (604,260) (668,280) (577,460)

Other Expenses (1,970,172) (1,616,720) (1,617,170)

Sub-Total Ordinary Expenses (159,776,602) (156,377,713) (152,082,746)

18,247,214 13,892,851 19,646,504

Add Non-Ordinary Activities

Capital Grants, Subsidies & Contributions 8,954,380 12,350,970 13,939,120

Gifted Assets from Developers: Other 18,250,000 22,496,510 22,496,510

Developers Contribution Plans: Cash 7,689,610 7,203,730 5,986,550

Developers Contribution Plans: In Kind 4,878,730 11,117,490 6,951,100

Land Ceded to the Crown (1,606,700) (4,083,130) (3,206,440)

Profit/(Loss) on Disposal of Assets 1,262,960 5,566,820 919,390

Profit/(Loss) on Impairment of Investments - - 1,574,450Unrealised Gain from Interest in Joint Venture: EMRC 5,000,000 5,000,000 5,000,000

Net Result 62,676,194 73,545,241 73,307,184

Other Comprehensive Income - - -

Total Comprehensive Income 62,676,194 73,545,241 73,307,184

Notes:

( ) bracket represents an outflow of funds.

This statement is to be read in conjunction with the accompanying notes.

STATEMENT OF COMPREHENSIVE INCOME BY NATURE/TYPEfor the period 1 July 2017 to 30 June 2018

The amount shown as Rates Revenue in this statement is greater than that shown in the Rates Setting Statement as it includes Specified Area Rates which is shown separately in the other statement.

All fair value adjustments relating to remeasurement of financial assets at fair value through profit or loss and (if any) changes on revaluation of fixed assets in accordance with the mandating of fair value measurement through Other Comprehensive Income, is impacted upon by external forces and is not able to be reliably estimated at the time of budget adoption.

Fair value adjustments relating to the remeasurement of financial assets at fair value, through profit or loss will be assessed at the time they occur with compensating budget amendments made as necessary.It is anticipated in all instances, any changes in revaluation of non-current assets will relate to non-cash transactions and as such, have no impact on this budget document.

14


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Operating Revenue

General Purpose Funding 133,778,476 127,536,494 127,610,310

Governance 159,710 166,830 515,830

Law Order & Public Safety 2,330,330 2,333,190 2,419,350

Health 267,000 271,000 271,000

Education & Welfare 4,329,660 4,526,420 4,437,540

Housing 60,000 60,000 60,000

Community Amenities 23,444,130 21,973,000 22,830,150

Recreation & Culture 7,105,090 7,177,270 7,125,760

Transport 1,894,300 1,663,940 1,816,470

Economic Services 1,660,000 1,530,000 1,984,000

Other Property & Services 2,995,120 3,032,420 2,658,840

178,023,816 170,270,564 171,729,250

Operating Expenses Excluding Borrowing Costs

General Purpose Funding (2,624,696) (2,942,622) (2,942,632)

Governance (13,001,822) (12,721,402) (12,761,397)

Law Order & Public Safety (6,242,648) (6,073,486) (6,041,087)

Health (1,847,676) (1,827,893) (1,827,973)

Education & Welfare (9,761,478) (9,357,259) (9,245,786)

Housing (109,399) (99,167) (93,167)

Community Amenities (26,227,492) (25,107,287) (25,150,732)

Recreation & Culture (54,220,840) (51,024,352) (50,849,021)

Transport (33,722,432) (36,547,416) (30,994,401)

Economic Services (6,357,420) (6,052,841) (6,896,551)

Other Property & Services (3,457,850) (2,482,786) (3,229,026)

(157,573,752) (154,236,513) (150,031,773)

Borrowing Costs Expense

Governance (533,280) (559,810) (494,510)

Recreation & Culture (802,680) (702,950) (670,314)

Transport (434,420) (430,100) (407,749)

Economic Services (14,500) - -

Other Property & Services (417,970) (448,340) (478,400)

(2,202,850) (2,141,200) (2,050,973)

Net Operating Result 18,247,214 13,892,851 19,646,504

STATEMENT OF COMPREHENSIVE INCOME BY PROGRAM for the period 1 July 2017 to 30 June 2018



15


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Capital Grants, Subsidies, Contributions

Governance 12,568,340 18,321,220 12,937,650

Law Order & Public Safety 677,630 200,000 15,000

Education & Welfare 267,300 332,210 299,790


Transport 24,721,950 20,709,210 22,283,490

39,772,720 53,168,700 49,373,280

Land Ceded to the Crown

Recreation & Culture (236,237) (1,918,710) (2,695,810)

Transport (1,370,463) (2,164,420) (510,630)

(1,606,700) (4,083,130) (3,206,440)

Profit / (Loss) on Disposal of Assets

Governance - - 9,310

Recreation & Culture 1,047,700 5,059,470 574,550

Transport 215,260 507,350 335,530

1,262,960 5,566,820 919,390

Profit / (Loss) on Impairment of Investments

General Purpose Funding - - 1,574,450

- - 1,574,450

Unrealised Gain from Interest in Joint Venture: EMRC


5,000,000 5,000,000 5,000,000

Net Result 62,676,194 73,545,241 73,307,184

Other Comprehensive Income - - -

Total Comprehensive Income 62,676,194 73,545,241 73,307,184

Notes:


Fair value adjustments relating to the remeasurement of financial assets at fair value, through profit or loss will be assessed at the time they occur with compensating budget amendments made as necessary.

All fair value adjustments relating to remeasurement of financial assets at fair value through profit or loss and (if any) changes on revaluation of fixed assets in accordance with the mandating of fair value measurement through Other Comprehensive Income, is impacted upon by external forces and is not able to be reliably estimated at the time of budget adoption.

STATEMENT OF COMPREHENSIVE INCOME BY PROGRAM (Cont'd)

for the period 1 July 2017 to 30 June 2018

It is anticipated in all instances, any changes in revaluation of non-current assets will relate to non-cash transactions and as such, have no impact on this budget document.


16


Note BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts

Rates Revenue 122,694,652 116,058,352 115,807,438

Service Charges 1,212,300 1,172,000 1,215,560

Fees & Charges 37,490,460 35,662,650 35,542,070


Operating Grants, Subsidies & Contributions 10,069,900 10,321,060 10,403,650

All Other Revenue 1,066,043 1,134,698 1,326,784

GST Inflow 6,184,086 4,379,020 6,075,086

Total Receipts 184,081,491 174,479,069 175,996,498

Payments

Materials & Contracts (36,864,012) (32,398,685) (34,590,633)

Utility Charges (6,990,378) (6,575,148) (6,685,037)

Employee Costs (76,121,490) (74,563,550) (74,335,761)

Insurance Payments (604,260) (668,280) (577,460)

Interest Payments (2,202,850) (2,141,200) (2,050,973)

Other Payments (1,970,172) (1,616,720) (1,617,170)

GST Outflow (6,007,823) (4,661,904) (5,906,824)

Total Payments (130,760,985) (122,625,487) (125,763,858)

Net cash provided/(used) by operating activities 10(d) 53,320,505 51,853,582 50,232,640

CASH FLOWS FROM INVESTING ACTIVITIES

Payments

Purchase/Construction of Capital Assets (46,433,910) (50,296,070) (49,100,059)

Purchase/Development of Infrastructure (58,131,290) (54,122,030) (48,038,046)

Transfer to Trust Funds 250,000 (3,926,790) 594,000

Total Payments (104,315,200) (108,344,890) (96,544,105)

Receipts

Capital Grants, Subsidies & Contributions 8,954,380 12,350,970 13,939,120

Developer Contributions: Cash 7,689,610 7,203,730 5,986,550

Proceeds from Disposal of Investments - - 1,574,450

Proceeds from Sale of Fixed Assets 13,891,200 13,024,762 4,189,590

Total Receipts 30,535,190 32,579,462 25,689,710

Net cash provided/(used) by investing activities (73,780,010) (75,765,428) (70,854,395)

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from Loan Borrowings 12,646,440 11,432,060 10,575,000

Repayment of Borrowings (6,825,173) (5,869,484) (5,675,362)

Contributions to Repayments 82,931 87,481 87,481

Self Supporting Loans Advanced - - -

Net cash provided/(used) by financing activities 5,904,198 5,650,057 4,987,119

Net increase/(decrease) in cash held (14,555,307) (18,261,789) (15,634,636)

Cash at the beginning of the year 117,612,880 118,753,596 133,247,516

CASH & CASH EQUIVALENTS AT THE END OF THE YEAR 10(a) 103,057,573 100,491,807 117,612,880



STATEMENT OF CASH FLOWS for the period 1 July 2017 to 30 June 2018

17


OPERATING REVENUENote BUDGET

2017/18BUDGET 2016/17

ESTIMATE 2016/17

Service Charges 1,212,300 1,172,000 1,215,560Fees & Charges 37,490,460 35,662,650 36,542,070Specified Area Rates 2,712,359 2,588,578 2,627,950Operating Grants, Subsidies & Contributions 10,069,900 10,321,060 10,403,650Interest Earnings 5,364,050 5,751,290 5,625,910Other Revenue 923,340 1,051,160 1,491,270

Subtotal - operating revenue 57,772,409 56,546,738 57,906,410

OPERATING EXPENSEEmployee Costs (76,251,490) (74,643,550) (74,390,761)Materials & Contracts (36,884,430) (33,219,103) (35,011,572)Utility Charges (6,985,990) (6,570,760) (6,663,510)Depreciation on Non-Current Assets (34,877,410) (37,518,100) (31,771,300)Interest Expenses (2,202,850) (2,141,200) (2,050,973)Insurance Expenses (604,260) (668,280) (577,460)Other Expenses (1,970,172) (1,616,720) (1,617,170)

Subtotal - operating expense (159,776,602) (156,377,713) (152,082,746)

Net cash from/(on) operating activities (102,004,193) (99,830,975) (94,176,336)

Non Cash ItemsMovement in Deferred Rates (Non Current) (175,714) (160,652) (160,652)Movement in Employee Provisions and Accruals 1,612,095 1,617,197 1,647,214Write Back Depreciation 7 34,877,410 37,518,100 31,771,300

Total 36,313,791 38,974,645 33,257,862

Capital WorksPurchase/construction of Infrastructure Assets (58,131,290) (54,122,030) (48,038,046)Infrastructure Assets Contributed by Developers (21,522,030) (29,530,870) (26,241,170)Purchase/construction of Other Capital Assets (46,433,910) (50,296,070) (49,100,059)Proceeds from Sale of Fixed Assets 13,891,200 13,024,762 4,189,590Capital Grants, Subsidies & Contributions 8,954,380 12,350,970 13,939,120Developer Contribution Plans: Cash Contribution 7,689,610 7,203,730 5,986,550Developer Contribution Plans: In Kind Contribution 4,878,730 11,117,490 6,951,100In Kind Developer Contributions: Other 18,250,000 22,496,510 22,496,510Land Ceded to the Crown (1,606,700) (4,083,130) (3,206,440)

Net Capital Outlays (74,030,010) (71,838,638) (73,022,845)

Debt Management 11Proceeds from New Loans 12,646,440 11,432,060 10,575,000Repayment of Loans (6,825,173) (5,869,484) (5,675,362)Contributions to Debt 82,931 87,481 87,481

Total 5,904,198 5,650,057 4,987,119

Other Funding TransactionsProfit/Recovery Impairment of Investments - - 1,574,450Transfer (to)/from Trust Fund 250,000 (3,926,790) 594,000Transfers from Reserves 16 47,585,440 50,934,391 47,849,486Transfers to Reserves 16 (44,822,930) (41,901,318) (41,725,651)

Total 3,012,510 5,106,283 8,292,285

Opening Funds 1 July - Net Current Assets 17 10,638,590 8,713,685 17,477,668

Less Closing Funds 30 June - Net Current Assets 17 86,293 498,883 10,638,590

Net Current Assets (Less Restricted) 10,552,297 8,214,802 6,839,078SHORTFALL TO BE MADE UP FROM GENERAL RATES 3(l) 120,251,407 113,723,826 113,822,840

( ) bracket represents an outflow of funds. This statement is to be read in conjunction with the accompanying notes.

for the period 1 July 2017 to 30 June 2018 RATE SETTING STATEMENT

18


CAPITAL WORKS SCHEDULE

Total Reserve / Trust Grant Trade-in Loan In-Kind Municipal

Capital Works Funded by City

Land

1,750,000 - - - - - 1,750,000

151,000 151,000 - - - - -

1,339,800 1,339,800 - - - - -

1,000,000 - - - 1,000,000 - -

1,050,000 1,050,000 - - - - -

725,000 725,000 - - - - -

2,100,000 2,100,000 - - - - -

2,050,000 2,050,000 - - - - -

Land 10,165,800 7,415,800 - - 1,000,000 - 1,750,000

Buildings

84,800 - - - - - 84,800

95,000 - - - - - 95,000

90,000 - - - - - 90,000

125,000 - - - - - 125,000

16,000 - - - - - 16,000

2,000 - - - - - 2,000

354,000 - - - - - 354,000

42,000 - - - - - 42,000

200,000 - - - - - 200,000

1,178,000 - - - - - 1,178,000

59,000 - - - - - 59,000

354,000 - - - - - 354,000

71,000 - - - - - 71,000

15,000 - - - - - 15,000

57,000 - - - - - 57,000

21,500 - - - - - 21,500

9,500 - - - - - 9,500

8,500 - - - - - 8,500

15,000 - - - - - 15,000

15,500 - - - - - 15,500

33,030 - - - - - 33,030

45,300 45,300 - - - - -

Libraries

Altone Library 229,000 - - - - - 229,000

50,000 - - - - - 50,000

38,000 - - - - - 38,000

Public Art Buildings

Bullsbrook Community Centre

Midland Youth Services Hub

Ballajura Library

Midland Library

Security Upgrade & Renewal Program

Roof Safety Access Systems

City Wide Small Community Facilities

Woodlake Community Centre

Percy Cullen Oval Pavilion

Midland Sports Complex

Altone Park Aquatic Centre

Swan Park Aquatic Centre

Building Security Requests Program

Security Systems/Technology Renewal Program

Tecom Panel Upgrade

Ballajura Aquatic Centre

Bullsbrook Sports Club

Environmental Sustainability Program

Building Integrated Systems Program

Lloyd Street & Bishop Road

Henley Brook Avenue, Brabham - DCP

Henley Brook, Dayton - DCP

Midland Oval Redevelopment

Midland Oval Planning

Morrison Road

Sayer Street

The Avenue

Lock & Key Renewal Program

Air Conditioning Renewal Program

Asbestos Management Program

Building Disposal

Buildings - minor capital works

Fire Safety System Program

Fixed Electrical Switchboard Renewal

The Crescent

19




Buildings, Cont'd

1,358,000 1,358,000 - - - - -

160,000 - - - - - 160,000

649,000 - - - - - 649,000

84,120 - - - - - 84,120

746,600 - - - - - 746,600

60,000 - - - - - 60,000

50,000 - 50,000 - - - -

65,000 - - - - - 65,000

75,000 - 37,500 - - - 37,500

30,000 - - - - - 30,000

50,000 - - - - - 50,000

1,600,000 - - - - - 1,600,000

310,000 - - - - - 310,000

50,000 - - - - - 50,000

590,000 590,000 - - - - -

139,500 - - - - - 139,500

274,000 252,000 - - - - 22,000

227,000 - - - - - 227,000

115,000 115,000 - - - - -

538,620 - - - - - 538,620

42,000 - - - - - 42,000

26,000 - - - - - 26,000

120,000 - - - - - 120,000

75,000 - - - - - 75,000

25,000 - - - - - 25,000

20,000 - - - - - 20,000

30,000 - - - - - 30,000

23,840 - - - - - 23,840

127,500 - - - - - 127,500

47,000 - - - - - 47,000

47,000 - - - - - 47,000

47,000 - - - - - 47,000

47,000 - - - - - 47,000

47,000 - - - - - 47,000

30,000 - - - - - 30,000

23,000 23,000 - - - - -

200,000 200,000 - - - - -

20,000 20,000 - - - - -

30,000 30,000 - - - - -

Waste Services

Bin Compounds

Bullsbrook Transfer Station

Malaga West Transfer StationRecycling Facility - Jack Williamson Oval

Midland Youth Services Hub

Midland/Guildford Cricket Club

Toilet Building Renewal

Ron Jose Park Pavilion

Bellevue Mechanics Hall

Guildford Potters

Guilford Mechanics Institute

Judy Hamersley House

West Bullsbrook Hall

Leisure Centres

Altone Leisure Centre


Swan Park Leisure Centre

Ellenbrook Leisure Centre

Midland Sports Complex

Public Facilities

Alice Daveron Centre

Altone Community Hub

Bus Shelters - New Shelters

Bus Shelters - Renewal Program

Chequers Golf Club - Asbestos Shed

Fire Station East Gidgegannup

Ellenbrook Resource Centre

Hazelmere Hall

Ethel Warren Bullsbrook Community Centre

South Ballajura Community Centre

Visitor Centre Design

Fire Station West Gidgegannup

Western Swan Home Support

Woodlake Park

Heritage Buildings

Midland Lotteries House

Waterhall Road Facility

West Swan Hall

Koongamia Oval Pavilion

Lilac Hill Public Toilets

Lowery Park Pavilion

Malvern Springs Community Centre

20




Buildings, Cont'd

327,020 327,020 - - - - -

306,000 306,000 - - - - -

500,000 - - - - - 500,000

10,000 - - - - - 10,000

1,809,000 - - - 1,800,000 - 9,000

1,611,830 - - - 1,315,000 - 296,830

4,118,000 - - - 4,000,000 - 118,000

30,000 - - - - - 30,000

30,000 - - - - - 30,000

100,000 - - - - - 100,000

20,000 - - - - - 20,000

109,000 - - - - - 109,000

Buildings 20,378,160 3,266,320 87,500 - 7,115,000 - 9,909,340

Drainage

561,000 561,000 - - - - -

363,000 363,000 - - - - -

100,000 100,000 - - - - -

350,000 350,000 - - - - -

264,000 264,000 - - - - -

133,100 133,100 - - - - -

426,400 426,400 - - - - -

177,100 177,100 - - - - -

94,600 94,600 - - - - -

60,000 60,000 - - - - -

90,000 90,000 - - - - -

90,000 90,000 - - - - -

90,000 90,000 - - - - -

100,000 100,000 - - - - -

430,000 - - - - - 430,000

40,000 40,000 - - - - -

180,000 180,000 - - - - -

Drainage 3,549,200 3,119,200 - - - - 430,000

Footpaths

170,000 - - - - - 170,000

265,000 - - - - - 265,000

496,850 - 200,000 - - - 296,850

30,000 - - - - - 30,000

Footpaths 961,850 - 200,000 - - - 761,850

Administration and Operations Centre

Administration/Stores

Foreman's Office

Fuel Store

Mechanical Workshop

City Wide Footpaths - New

City Wide Footpaths - Replacements

City Wide Cycle Plan

Universal Access - Footpath Improvement

Bushby Street, Midland

Morrison Road, Midland

Albert Street, Bellevue

Alice Street, Bellevue

Hacket Street, Bellevue

Kensington Street, Bellevue

Mount Street, Bellevue

Beverley Terrace/Loder Way

Swan Street

Robertson Street

Midland Districts Drainage

Guildford/Hazelmere/South Guildford

Urban Growth Corridor - Dayton

Guildford Foreshore Restoration

Sanderling Grove, Ballajura

Sophia Street, Bellevue

Great Eastern Highway

Bellevue Heritage Railway, Midland

Local Community Centre - Dayton DCP

Building (West) - Dayton DCP

Administration Building

Stafford Court Training Room

Altone Place Office

Ballajura Place Office

Operations Centre Upgrade

Chemical Store

Riverview Avenue

Other

Drainage Upgrades - other

21




Parks and Reserves

326,000 - - - - - 326,000

267,000 - - - - - 267,000

372,000 - - - - - 372,000

246,500 - - - - - 246,500

206,500 - - - - - 206,500

305,000 - - - - - 305,000

360,000 - - - - - 360,000

220,000 - - - - - 220,000

50,000 - - - - - 50,000

60,000 - - - - - 60,000

20,000 - - - - - 20,000

75,000 - - - - - 75,000

35,000 - - - - - 35,000

328,000 - 200,000 - - - 128,000

75,000 - - - - - 75,000

60,000 - - - - - 60,000

90,000 - - - - - 90,000

50,000 - - - - - 50,000

60,000 - - - - - 60,000

192,000 - - - - - 192,000

70,000 - - - - - 70,000

60,000 - - - - - 60,000

Public Art - - - - -

128,000 - - - - - 128,000

115,290 115,290 - - - - -

70,000 70,000 - - - - -

46,000 46,000 - - - - -

692,300 692,300 - - - - -

172,500 172,500 - - - - -

362,000 - - - - - 362,000

250,000 250,000 - - - - -

300,000 - - - - - 300,000

120,000 120,000 - - - - -

1,630,000 - - - 1,630,000 - -

40,250 40,250 - - - - -

374,000 - - - - - 374,000

100,000 - - - - - 100,000

96,000 - - - - - 96,000

20,000 - - - - - 20,000

120,000 - - - - - 120,000

235,000 - - - - - 235,000

City Gateways Project

Irrigation Infrastructure

Minor Projects Parks & Streetscapes

Parks Renewal - Minor

Play Space Program

Sport Ovals Lighting Safety Rectification

Eveline Road

Sherlock Park

Foreshore Restoration

City of Swan Signage Improvements

Street Trees - Residential

Street Trees - Rural

Tourism Signage

Public Art - Acquisition program

Ellenbrook DOS South

Waterhall Park Playspace

Parks and Reserves

Bushland Preservation

Parks Electrical Infrastructure

Electronic Bushfire Signs - Gidgegannup

Ron Jose Park

Annie's Landing Playgrounds

Aveley Playground

Outdoor Fitness Equipment

Baskerville Oval

Bellevue Landscape Upgrade

Bennett Springs Park Upgrade

Central Park Toilets

Chequers Golf Club

Ellenbrook Playgrounds

Emu Lake

Kings Meadow

Lassen Park

City Wide - Minor Park Furniture

Woodbridge Park

Loder Way

Lilac Hill

Wangalla Brook

Blackadder Creek

East Street Reserve

Middle Swan Reserve

State Equestrian Centre

22




Parks and Reserves, Cont'd

160,400 - - - - - 160,400

15,000 - - - - - 15,000

10,000 - - - - - 10,000

200,000 118,500 - - - - 81,500

1,500,000 1,500,000 - - - - -

350,000 350,000 - - - - -

500,000 500,000 - - - - -

Parks 11,134,740 3,974,840 200,000 - 1,630,000 - 5,329,900

Bridges

1,050,000 800,000 - - - - 250,000

5,908,800 2,719,310 - - - - 3,189,490

950,000 - 845,000 - - - 105,000

250,000 - 180,000 - - - 70,000

250,000 - 80,000 - - - 170,000

25,000 - - - - - 25,000

Bridges 8,433,800 3,519,310 1,105,000 - - - 3,809,490

Roads

75,000 - - - - - 75,000

150,000 - - - - - 150,000

200,000 - - - - - 200,000

487,200 - 324,800 - - 162,400

296,130 - 197,420 - - 98,710

2,070,000 - 1,380,000 - 690,000 - -

1,239,600 - 826,400 - - - 413,200

40,000 - - - - - 40,000

100,000 - 100,000 - - - -

375,000 - 250,000 - - - 125,000

95,000 - 63,330 - - - 31,670

81,470 - - - - - 81,470

47,000 - 31,335 - - - 15,665

467,000 - 303,000 - - 164,000

50,000 - - - - - 50,000

354,000 - - - - - 354,000

50,000 - - - - - 50,000

Urban Growth Corridor - Caversham

West Swan Road/Millhouse Road

Woodbridge Creek Footbridge

Hepburn Ave - 2nd Carriage Construction

Ellenbrook Bridge (Railway Parade)

Ellenbrook Bridge (West Swan Road)

Helena River Footbridge

Local Roads Program - Testing

Investigation, Design Projects

Contributions to works by others

Metropolitan Region Road Group

Frederick Street, Midland

Myles Road, Swan View

Wellaton Street

Roads - Minor Projects

Black Spot - State and Federal

Local Park Passive - Dayton DCP

District Park Active - Dayton DCP

Whiteman Park Regional Open Space

Gidgegannup Basketball Court

John Stone Park Playground/BBQ Area

Urban Growth Corridor - DaytonNeighbourhood Park Active - Dayton DCP

Caversham Oval

Barkers Bridge

Susannah Brook Bridge

Beach/Marshall/Malaga Drive Intersection

Chittering Road

Oakover Road

Road Works - Traffic Safety

Millhouse Road/Chateau Place

West Swan Road/Cranleigh Street Intersection

Drumpellier Drive, Ellenbrook

West Swan/Millhouse Road Roundabout

Campersic Road

23




Roads, Cont'd

500,000 - - - - - 500,000

120,000 - - - - - 120,000

155,000 - - - - - 155,000

400,000 - - - - - 400,000

100,000 5,200 - - - - 94,800

100,000 - 100,000 - - - -

270,000 57,545 - - - - 212,455

90,000 - - - - - 90,000

415,000 - - - - - 415,000

263,000 - - - - - 263,000

400,000 - 293,050 - - - 106,950

1,200,000 2,385 1,197,615 - - - -

400,000 - - - - - 400,000

205,000 - - - - - 205,000

70,000 - - - - - 70,000

190,000 - - - - - 190,000

66,000 - - - - - 66,000

89,000 - - - - - 89,000

540,000 - - - - - 540,000

600,000 - 600,000 - - - -

100,000 64,555 - - - - 35,445

170,000 - - - - - 170,000

200,000 - 200,000 - - - -

100,000 - - - - - 100,000

181,470 - - - - - 181,470

1,000,000 - - - 1,000,000 - -

610,000 - - - - - 610,000

2,000,000 2,000,000 - - - - -

2,250,500 2,250,500 - - - - -

962,180 962,180 - - - - -

20,000 - - - - - 20,000

75,000 - - - - - 75,000

50,000 - - - - - 50,000

75,000 - - - - - 75,000

150,000 - - - - - 150,000

49,660 49,660 - - - - -

4,449,230 2,947,840 - - 1,211,440 - 289,950

Urban Growth Corridor - Brabham

Urban Growth Corridor - Caversham

Meadow Street

Tondoon Bend

West Swan Road

Wilkins Street

Cruse Road

Dudley Street

Flecker Promenade

Frederic Street

Purton Place

Reserve Road

Robert Street

Stoneville Road

Talbot Road

Gnangara Road

Haddrill Road

Myles Road

Benara Road

Hazelmere Industrial Area

The Broadway

West Swan Road

O'Brien Road

Oxleigh Drive

Major Road Works Program

Lloyd Street Extension

Lord/Bennett Street Intersection

The Promenade

Local Road Program

Burgess Road

Lord Street (Suffolk to Benara)

Stock West Road

Henley Brook Ave/Youle Dean

Lloyd Street

Lakes Road

Talbot Road, Hazelmere

Transport Strategy

Charlton Way/Papago Loop

Chittering Road

Altone Road

Bellefin Drive

Blackadder Road

Brookmount Drive

24




Roads, Cont'd

692,210 686,735 - - - - 5,475

55,000 55,000 - - - - -

969,500 719,960 - - - - 249,540

970,690 970,690 - - - - -

438,440 438,440 - - - - -

1,862,680 1,862,680 - - - - -

72,840 72,840 - - - - -

809,300 809,300 - - - - -

30,000 - - - - - 30,000

25,000 - - - - - 25,000

330,000 - - - - - 330,000

200,000 - - - - - 200,000

60,000 - - - - - 60,000

120,000 120,000 - - - - -

60,000 - - - - - 60,000

50,000 - - - - - 50,000

75,000 - - - - - 75,000

412,600 - - - - - 412,600

25,000 - - - - - 25,000

2,000,000 2,000,000 - - - - -

Roads 34,051,700 16,075,510 5,866,950 - 2,901,440 - 9,207,800

Vehicles

364,000 334,000 - 30,000 - - -

115,000 115,000 - - - - -

1,416,530 808,280 - 608,250 - - -

40,000 - - - - - 40,000

Vehicles 1,935,530 1,257,280 - 638,250 - - 40,000

Plant & Equipment

40,000 - - - - - 40,000

677,270 - - - - - 677,270

62,400 - - - - - 62,400

96,200 96,200 - - - - -

5,000 - - - - - 5,000

453,000 453,000 - - - - -

4,606,970 3,582,370 - 1,024,600 - - -

Urban Growth Corridor - West Swan West

Parking Infrastructure - Minor

Road Reserve Infrastructure

Street Lighting - Upgrades


Infrastructure - The Avenue

Guildford Parking Infrastructure


Bennett Springs Oval

Corner of Atley Street & Beringarra Ave.

Narloo Street

Rowe Street

Parklet, Malaga

Parking Technology

Plant and Equipment - People Counter

Plant & Equipment - New

Plant & Equipment - Replacement

Sea Containers

Community Care Vehicles - Replacement

Light Fleet - New

Light Fleet - Replacement

Radio Frequency Identification Installation

Vehicle - Deputy Bushfire Control Officer

Fire Fighting Assets

Herne Hill Telecommunication Facility

Marshall Road

Car Parking

Brigadoon Tennis Courts

Arthur/Suffolk Street Roundabout

Lord Street/Benara Road intersection

Benara Road and Waldeck Street

Urban Growth Corridor - Dayton

Marshall Road/Cranleigh/Arthur Street

Henley Brook Ave/Marshall Road

West Swan Road/Suffolk Street

Lord Street

25




Plant & Equipment, Cont'd

145,000 145,000 - - - - -

1,512,500 844,150 - 668,350 - - -

Plant & Equipment 7,598,340 5,120,720 - 1,692,950 - - 784,670

Computing

72,000 72,000 - - - - -

909,000 - - - - - 909,000

2,849,000 - - - - - 2,849,000

300,000 - - - - - 300,000

396,000 - - - - - 396,000

56,490 - - - - - 56,490

1,077,630 - 677,630 - - - 400,000

60,460 - - - - - 60,460

30,000 - - - - - 30,000

64,000 - - - - - 64,000

Computing 5,814,580 72,000 677,630 - - - 5,064,950

Office Furniture, Fittings & Equipment

125,000 - - - - - 125,000

17,000 - - - - - 17,000

100,500 - - - - - 100,500

219,000 - - - - - 219,000

20,000 - - - - - 20,000

20,000 - - - - - 20,000

20,000 - - - - - 20,000

5,000 - - - - - 5,000

15,000 - - - - - 15,000

541,500 - - - - - 541,500

104,565,200 43,820,980 8,137,080 2,331,200 12,646,440 - 37,629,500

Office Furniture, Fittings & Equipment

TOTAL FUNDED CAPITAL WORKS


Altone Library

Ballajura Library

Ellenbrook Library

Midland Library

Administration Building


Altone Leisure Centre

Guildford Library

User Generated Content System

Website Upgrade

Computer Upgrades & Replacement

Security Systems - CCTV - Software/Equipment

Waste Management - New

Waste Management - Replacement

Security Systems - CCTV - Midland/Altone Hub

Integran Software DCP

Core Computer Systems

Library Services - Futures Labs

Leisure System Replacement

Midland Town Hall - Sound System

26




In-Kind Assets Contributed by Developers

Roads, Drainage & Footpaths

1,413,620 - - - - 1,413,620 -

2,703,770 - - - - 2,703,770 -

75,380 - - - - 75,380 -

449,720 - - - - 449,720 -

7,250,000 - - - - 7,250,000 -

2,250,000 - - - - 2,250,000 -

7,500,000 - - - - 7,500,000 -

Roads 21,642,490 - - - - 21,642,490 -

Recreation / Parks

236,240 - - - - 236,240 -

1,250,000 - - - - 1,250,000 -

Recreation / Parks 1,486,240 - - - - 1,486,240 -

TOTAL IN-KIND ASSETS 23,128,730 - - - - 23,128,730 -

127,693,930 43,820,980 8,137,080 2,331,200 12,646,440 23,128,730 37,629,500

Drainage Infrastructure - Other

Recreational Assets - other

TOTAL CAPITAL WORKS PROGRAM

Caversham DCP - Roundabout Arthur/Suffolk St

Road Infrastructure - Other

Footpath Infrastructure - Other

Dayton DCP - Marshall Rd/Cranleigh St/Arthur St

West Swan West DCP - Marshall Road

West Swan West DCP - Future Link #11/Coast Rd

West Swan West DCP - Neighbourhood Park

27




Total Capital Works by Category

New 56,360,936 29,257,231 3,613,519 - 9,220,440 - 14,269,747

Renewal 23,429,720 10,110,000 1,534,720 2,331,200 - - 9,453,800

Upgrade 24,774,544 4,453,749 2,988,841 - 3,426,000 - 13,905,953

Gifted - In Kind Assets 23,128,730 - - - - 23,128,730 -

127,693,930 43,820,980 8,137,080 2,331,200 12,646,440 23,128,730 37,629,500

Summary by Class

Land 10,165,800 7,415,800 - - 1,000,000 - 1,750,000

Buildings 20,378,160 3,266,320 87,500 - 7,115,000 - 9,909,340

Drainage Infrastructure 11,049,200 3,119,200 - - - 7,500,000 430,000

Footpath Infrastructure 3,211,850 - 200,000 - - 2,250,000 761,850

Parks Infrastructure 12,620,980 3,974,840 200,000 - 1,630,000 1,486,240 5,329,900

Bridges 8,433,800 3,519,310 1,105,000 - - - 3,809,490

Road/Road Reserve Infrastructure 45,944,190 16,075,510 5,866,950 - 2,901,440 11,892,490 9,207,800

Plant & Equipment 7,598,340 5,120,720 - 1,692,950 - - 784,670

Vehicles 1,935,530 1,257,280 - 638,250 - - 40,000

Computing 5,814,580 72,000 677,630 - - - 5,064,950

Office Furniture & Equipment 541,500 - - - - - 541,500

127,693,930 43,820,980 8,137,080 2,331,200 12,646,440 23,128,730 37,629,500

Summary Capital Works by Program

Governance 8,271,830 72,000 - - 3,115,000 - 5,084,830

Law, Order & Public Safety 1,613,090 - 677,630 - - - 935,460

Education & Welfare 982,620 334,000 50,000 30,000 - - 568,620

Community Amenities 13,269,700 4,453,350 37,500 668,350 - 7,500,000 610,500

Recreation & Culture 23,476,280 6,812,360 200,000 - 1,630,000 1,486,240 13,347,680

Transport 64,189,910 19,085,620 7,171,950 - 6,901,440 14,142,490 16,888,410

Economic Services 9,089,000 7,925,000 - - 1,000,000 - 164,000

Other Property & Services 6,801,500 5,138,650 - 1,632,850 - - 30,000

127,693,930 43,820,980 8,137,080 2,331,200 12,646,440 23,128,730 37,629,500

28


1 Significant Accounting PoliciesThe significant policies which have been adopted in the preparation of this budget are:

(a) Basis of Accounting and Presentation

(b) The Local Government Reporting Entity

(c) 2016/17 Estimate Balances

(d) Classification and Capitalisation of Fixed Assets

Land and Buildings $ -

Furniture and Equipment 1,000.00$

Plant and Equipment 2,000.00$

Infrastructure 20,000.00$

Software 1,000.00$

Initial Recognition and Measurement between Mandatory Revaluation Dates

Revaluation

Fixed Assets are reported at cost or Fair Value less, where applicable, any accumulated depreciation and impairment losses. For infrastructure and other asset classes where no active market exists, fair value is determined to be the current replacement cost of an asset less, where applicable, accumulated depreciation calculated on a basis to reflect the already consumed or expired future economic benefits. The policy is to revalue every 3 years in line with prescribed Mandatory Revaluation Dates.

Fixed Assets are capitalised if they exceed the following City thresholds:

Financial Management Regulations require that, all assets carried at a revalued amount, will be revalued at least every three years at Mandatory Revaluation Dates. The financial impact of any adjustments during 2016/17 and 2017/18 are unavailable at the time of preparing this budget.

Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset class are recognised against revaluation surplus in equity. All other decreases are recognised in profit or loss.

All assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework.

In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of fixed assets constructed by the City includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable and fixed overheads.

Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance with the mandatory measurement framework, are carried at cost less accumulated depreciation as management believes this approximates fair value. They will be subject to subsequent revaluation at the next anniversary date in accordance with the mandatory measurement framework.

NOTES TO AND FORMING PART OF THE BUDGET REPORT FOR THE YEAR 1 JULY 2017 to 30 JUNE 2018

The budget has been prepared to comply with applicable Australian Accounting Standards (as they apply to local governments and not-for-profit entities), other mandatory professional reporting requirements, the Local Government Act 1995 and accompanying regulations. The budget has also been prepared on the accrual basis under the convention of historical cost accounting modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities.

The financial statements forming this report have been prepared on the basis of two funds (Municipal and Trust Funds).

All monies held in the Trust Fund are excluded from the financial statements, but a separate statement of those monies appears at Note 15 to this budget document.

The preparation of the budget and in conformity with Australian Accounting Standards requires management to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses.

The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances. The results of this experience and other factors combine to form the basis of making judgements about carrying values of assets and liabilities not readily apparent from other sources. Actual results may differ from these estimates.

29



1 Significant Accounting Policies (Cont'd)

(e) Depreciation of Fixed Assets

(i) Capital Assets

Buildings 25 to 80 years

Furniture & Equipment 2 to 10 years

Plant & Equipment 3 to 20 years

(ii) Infrastructure Assets

Roads

Formation Not Depreciated

Pavement 65 years

Seal 25 years

Kerbing 30 years

Drainage 75 years

Footpaths 50 years

Bridges 30 to 100 years

Parks and Reserves 10 to 150 years

Other Infrastructure 20 to 90 years

(f) Employee EntitlementsProvision is made for benefits accruing to employees in respect of wages and salaries, annual leave, long service leave, time in lieu leave and rostered day off leave.

Current Provision is made in respect of wages and salaries, annual leave, long service leave, time in lieu leave and rostered day off leave expected to be settled within 12 months and represents the amount that the City has a present obligation to pay resulting from employees’ services provided to statement of financial position date. The provision has been calculated at nominal amounts based on remuneration rates the City expects to pay and includes related on-costs.

Non-current Provision is made in respect of other long service leave not yet due for settlement and not expected to be settled within 12 months. These are measured as the present value of the estimated future cash outflows to be made by the City in respect of services provided by employees up to reporting date. Where the City does not have the unconditional right to defer settlement beyond 12 months, the liability is recognised as a current liability. Liabilities for employee entitlements which are not expected to be settled within 12 months are discounted using the rates attached to national government securities at statement of financial position date, which most closely match the terms of maturity of the related liabilities.

Any gain or loss on disposal of assets is determined as the difference between the written down value of the asset at the time of disposal and the proceeds from disposal and is included in the profit and loss in the year of disposal.

Items of property, plant and equipment, including buildings but excluding freehold land are depreciated over their estimated useful lives on a straight line basis using rates which are reviewed each reporting period. Major depreciation periods are:

Motor vehicle sedans are generally changed over at 50,000 KMs or 2 years, whichever is the earlier and are depreciated accordingly. However, the City monitors market factors and may change the vehicles at a more economical time period.

Assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and held ready for use.

Infrastructure assets are depreciated over their estimated useful lives on a straight line basis using rates which are reviewed each reporting period. Major depreciation periods are:

Infrastructure assets are depreciated from the date of acquisition or, in respect of internally constructed assets, from the time an asset is completed and held ready for use. In accordance with the Local Government (Financial Management Regulations) 1996 section 16, 'land under roads' is not recognised as an asset in the statement of financial position.

30




(g) Cash and Cash Equivalents

(h) Investments and Other Financial Assets

Classification

(i) Financial Assets at fair value through profit and loss

(ii) Loans and Receivables

(iii) Held-to-maturity Investments

(iv) Available-for-sale Financial Assets

Recognition and De-recognition

(i) Bad and Doubtful Debts

Available-for-sale financial assets, comprising principally marketable equity securities, are non-derivatives that are either designated in this category or not classified in any of the other categories. They are included in non-current assets unless management intends to dispose of the investment within 12 months of the statement of financial position date. Investments are designated as available-for-sale if they do not have fixed maturities and fixed or determinable payments and management intends to hold them for the medium to long term.

Regular purchases and sales of financial assets are recognised on trade-date – the date on which the City commits to purchase or sell the assets. Investments are initially recognised at fair value plus transaction costs for all financial assets not carried at fair value through profit or loss. Financial assets carried at fair value through profit or loss are initially recognised at fair value and transaction costs are expensed in the statement of comprehensive income. Financial assets are derecognised when the rights to receive cash flows from the financial assets have expired or have been transferred and the City has transferred substantially all the risks and rewards of ownership.

Cash and cash equivalents comprise cash at bank, cash on hand, deposits available on demand and other short term highly liquid investments readily convertible to known amounts of cash which are subject to an insignificant risk of changes in value. For the purpose of the Cash Flow Statement, cash and cash equivalents consist of cash and cash equivalents as defined above.

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss. They are included in current assets, except for those with maturities greater than 12 months after the Statement of Financial Position date which are classified as non-current assets. Loans and receivables are included in trade and other receivables in the Statement of Financial Position.

Held-to-maturity investments are non-derivative financial assets with fixed or determinable payments and fixed maturities that the City’s management has the positive intention and ability to hold to maturity, gains or losses are recognised in profit and loss. If the City were to sell other than an insignificant amount of held-to-maturity financial assets, the whole category would be tainted and reclassified as available-for-sale. Held-to-maturity financial assets are included in non-current assets, except for those with maturities less than 12 months from the reporting date, which are classified as current assets.

When securities classified as available-for-sale are sold, the accumulated fair value adjustments recognised in equity are included in the statement of comprehensive income as gains and losses from investment securities.

The financial statements do not make any provision for recalcitrant rate and Town Planning Scheme debtors as these are secured over the property. Provision for other bad and doubtful debts is made when considered necessary. It is expected that some small amounts will be unrecoverable during the year and these will be written off by the City as they become known.

Financial assets at fair value through profit and loss are financial assets held for trading. A financial asset is classified in this category if acquired principally for the purpose of selling in the short term. Derivatives are classified as held for trading unless they are designated as hedges. Assets in this category are classified as current assets.

All investments are made in accordance with the Local Government Act, the Trustees Act and the City's policy on investment of surplus funds.

The City classifies its investments in the following categories: financial assets at fair value through profit and loss, loans and receivables, held-to-maturity investments and available-for-sale financial assets. The classification depends on the purpose for which the investments were acquired. Management determines the classification of its investments at initial recognition and, in the case of assets classified as held-to-maturity, re-evaluates this designation at each reporting date.

31




(j) Leases

(k) Joint Arrangements

(l) Rates, Grants, Donations and Other Contributions

(m) Trade and Other Receivables

(n) Trade and Other Payables

(o) Interest Bearing Loans and Borrowings

Joint venture operations represent arrangements whereby joint operators maintain direct interests in each asset and exposure to each liability of the arrangement. The City's interests in the assets, liabilities, revenue and expenses of joint operations are included in the respective line items of the financial statements.

The rating and reporting periods coincide. Control over assets acquired from rates in the form of debtors and cash is obtained when rates are levied.

Grants, donations and other contributions are recognised as revenues when the City obtains control over the assets comprising the contributions. Control over granted assets is normally obtained upon their receipt or upon prior notification that a grant has been secured. The timing of commencement of control depends upon the arrangements that exist between the grantor and the City. Contributions not received over which the City has control are recognised as receivable.

Contributions are recognised as revenues during the reporting period, where they are obtained on the condition that they are expended in a particular manner or used over a particular period.

Trade receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest rate method, less any allowance for uncollectible amounts. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.

Borrowings are classified as current liabilities unless the City has an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.

Borrowing costs are recognised as an expense when incurred.

Collectability of trade receivables is reviewed on an ongoing basis. Debts that are known to be uncollectible are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectible.

The City’s rights and obligations under finance leases, which are leases that effectively transfer to the City all of the risks and benefits incident to ownership of the leased items, are initially recognised as assets and liabilities equal in amount to the present value of the minimum lease payments. The assets are disclosed as plant and equipment under lease, and are amortised to expense over the period during which the City is expected to benefit from use of the leased assets. Lease payments are allocated between interest expense for the period and the reduction of the lease liability.

Lease liabilities are allocated between current and non-current components. The principal component of lease payments due on or before the end of the succeeding year is disclosed as a current liability and the remainder of the lease is disclosed as a non-current liability.

With operating leases, where the leaser effectively retains substantially all the risks and benefits incidental to ownership of the leased items, lease payments are expensed over the lease term.

After initial recognition, interest bearing loans and borrowings are subsequently measured at amortised cost using the effective interest method. Fees paid on the establishment of loan facilities that are yield related are included as part of the carrying amount of the loans and borrowings.

Joint arrangements represent the contractual sharing of control between parties in a business venture where unanimous decisions about relevant activities are required.

Separate joint venture entities providing joint venturers with an interest to net assets are classified as a joint venture and accounted for using the equity method, whereby the investment is initially recognised at cost and adjusted thereafter to the post-acquisition change in the City's share of the net assets. In addition, the City's share of the profit and other comprehisive income is included in the City's profit and other comprehisive income.

Information about the joint ventures is set out in Note 13.

Trade and other payables are carried at amortised cost. They represent liabilities for goods and services provided to the City prior to the end of the financial year that are unpaid and arise when the City becomes obligated to make future payments in respect of the purchase of these goods and services. The amounts are unsecured and are usually paid within 30 days of recognition.

All Loans and borrowings are initially recognised at the fair value of the consideration received less directly attributable transaction costs.

32




(p) Bonds Payable

(q) Goods and Services Tax

(r) Inventories

(s) Impairment

(t) Rounding

(u) Comparatives

(v) Investment Property

(w) Land Held for Resale

Investment Property is held to generate long-term rental yields. All tenant leases are on an arms length basis. Investment property is carried at fair value, being market value assuming the highest and best use permitted by the relevant land use planning provisions or existing public use whichever is greater. Changes to face value on revaluation to fair value are recorded in the statement of comprehensive income. The impact of any changes at 30 June 2017 have not been assessed in the Annual Budget.

In accordance with Australian Accounting Standards the City's assets, other than inventories, are assessed at each reporting date to determine whether there is any indication they may be impaired.

Where such an indication exists, an estimate of the recoverable amount of the asset is made in accordance with AASB 136 (Impairment of Assets) and appropriate adjustments made. An impairment loss is recognised whenever the carrying amount of an asset or its cash generating unit exceeds its recoverable amount. Impairment losses are recognised in the statement of comprehensive income, unless the asset is carried at a revalued amount in accordance with another standard (e.g. AASB 116) whereby any impairment loss is first recognised against any previous revaluation increment and then recognised in profit or loss.

Bonds payable are recognised when the City becomes obliged to make future payments subject to a specific condition(s) being adhered to by the payee.

Inventories are valued at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated cost of completion and estimated costs necessary to make the sale.

All figures shown in this budget, other than a rate in the dollar, are rounded to the nearest dollar. This may result in minor variations between individual schedules.

Comparative figures (prior years) are, where appropriate, reclassified so as to be comparable with the figures presented for the current financial year.

Land held for development and sale is valued at the lower of cost and net realisable value. Cost includes the cost of acquisition, development, borrowing costs and holding costs until completion of development. Finance costs and holding charges incurred after development is completed are expensed.

Inventories from trading are classified as current even if not expected to be realised in the next 12 months.

In accordance with recommended practice, revenue, expenses and assets capitalised are stated net of any Goods and Services Tax (GST) recoverable. Receivables and payables in the Statement of Financial Position are stated inclusive of applicable GST.

At the time of adopting this budget, it is not possible to estimate the amount of impairment losses (if any) as at 30 June 2018.

Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if significant risks and rewards, and effective control over the land, are passed on to the buyer at this point.

Land held for sale is classified as current except where it is held as non-current based on Council’s intentions to release for sale.

33



2 Service Programs

(a) Statement of major program objectives

(b) Description of programs

GENERAL PURPOSE FUNDING

GOVERNANCE

LAW, ORDER AND PUBLIC SAFETY

HEALTH

EDUCATION AND WELFARE

HOUSING

COMMUNITY AMENITIES

RECREATION AND CULTURE

TRANSPORT

ECONOMIC SERVICES

OTHER PROPERTY AND SERVICESActivities: Public works overheads, plant and equipment operations and activities not reported in the above programs.

Activities: Maintenance of public halls, civic centre, recreation and aquatic centres, parks and reserves, libraries, heritage and culture.

Objective: To provide effective and efficient transport services to the community.Activities: Construction and maintenance of roads, footpaths, bridges, street cleaning and lighting, traffic lights, road verges, street scaping and depot maintenance.

Objective: To help promote the Municipality and improve its economic wellbeing.Activities: The regulation and provision of tourism, area promotion, building control, noxious weeds and vermin control.

Activities: Rubbish collection services and disposal of waste, urban stormwater drainage, protection of environment, town planning and regional development and other community amenities (bus shelters, public toilets).

Objective: To establish and manage efficiently infrastructure and resources which will help the social wellbeing of the community.

The City of Swan delivers a wide range of services and facilities to the community. The revenues and expenditure of the City are required to be classified in accordance with legislation. The Local Government (Financial Management) Regulations 1996 (Schedule 1 Part 1) specify the minimum program classifications to be disclosed.

Activities: Rates, general purpose government grants and interest revenue.

Activities: Management and support for families, children, youth and the aged within the Community by providing Youth, Aged and Family Centres. Home and Community Aged Care Program, Junior Council and assistance to schools.

Objective: To provide a decision making process for the efficient allocation of scarce resources.Activities: Administration and operation of facilities and services to members of council. Other costs that relate to the tasks of assisting elected members and ratepayers on matters which do not concern specific council services.

Objective: To help ensure adequate housing.

Objective: To collect revenue to allow for the provision of services.

Activities: Supervision of various by-laws, fire prevention, emergency services and animal control.

Objective: To provide an operational framework for good community health.

Activities: Maintain and administer Elvire Chalets.

Objective: Provide services required by the community.

Objective: To provide services to help ensure a safer community.

Objective: To meet the needs of the community in these areas.

Activities: Food and water quality, pest control, immunisation services, child health services and health education.

Council operations as disclosed in this budget encompass the following service orientated activities/programs:

34


3 Rating and Valuations

Differential rate - Objects and Reasons

NON RURAL PROPERTIES (GRV)

Residential Category

City Centre Category


The differential rates have proven to be effective in achieving the desired results at the City of Swan, and it is proposed that the practice be continued into 2017/18. The Local Government Act allows local governments to adopt differential rates.

Income from rates is the City’s principal source of revenue and has typically been in the order of 60% of total revenue (excluding gifted assets and unrealised gain from financial assets), while this year it comprises 62.8%. The City of Swan is desirous that the rate revenue be collected on an equitable basis, and for this reason has adopted differential rates for a number of years, to take into account the levels of services provided to different types of properties, to reflect the cost of provision of services to those categories of properties, as well as the need to encourage specific types of activities within the City.

The City Centre category relates to land zoned 'City Centre' in the City of Swan Local Planning Scheme relating to zoning (LPS 17).

b) Industrial relates to land zoned for the purpose of Industrial use or development under the City of Swan LPS 17. In this context, the term relates to any of the Industrial zones in the City of Swan zoning Local Planning Scheme, other than the Extractive Industry zone. Land within one of the Industrial zones in the Local Planning Scheme may more appropriately fall into another definition or category which more specifically or appropriately applies, or where the City determines that another definition or category should apply to the characterisation of the subject land. To facilitate the making of a distinction between uses in other rate categories and use for industry, the definition of industrial premises relied on by the City (but not applied to the Industrial differential general rate which depends on zoning) is as follows: 'Industrial premises are premises used for the manufacture, dismantling, processing, assembly, treating, testing, servicing, maintenance or repairing of goods, products, articles, materials, or substances, and in appropriate cases the following activities or uses associated with industry as described above, may be included - (i) The storage of goods; (ii) The work of administration or accounting; (iii) The selling of goods by wholesale or retail; or (iv) The provision of amenities for employees, where any such activity or use is incidental to an industry as defined above, carried out on the same land.'

a) Commercial relates to land where the predominant purpose for which the land is held or used is commercial, including in that term the activities of buying and selling of goods and services in retail businesses, wholesale buying and selling, financial establishments, and a wide variety of services that can be broadly classified as 'business', but where no other more specific use or zone category (such as 'Industrial', or 'City Centre') applies.

Commercial/Industrial Category

There has been some changes in the UV categories used for differential rating with the number of categories reduced through the grouping of like or similar properties. Council approved the 2016/17 differential rate categories "Landscape, Rural and Special Area" to be amalgamated and form one differential rate category "UV General" for 2017/18. UV General will apply to all properties that do not fall into the categories "Farmland" and "UV Commercial".

The Residential category relates to land where the predominant purpose for which the land is held or used is residential.

The rates are levied based on the values of the rateable properties as provided by the Valuer General. Gross Rental Values (GRVs) are used for non-rural properties, which are re-assessed every three years. The current values are based on the re-valuation effective 1st July 2017. Unimproved Values (UVs) are revalued every financial year.

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3 Rating and Valuations (Cont'd)

NON RURAL PROPERTIES (GRV)(Cont'd)

Heavy Industry (Properties used as either Transport Depot and Heavy Haulage, Noxious Industry, Extractive Industry, Brickworks or Concrete Plants) Category

d) Brickworks or Concrete Plants relates to the following;i) Brickworks: Land held or used for the predominant purpose of a brickworks which, without restriction, may include one or more kilns, drying sheds, or buildings for manufacturing bricks, and may include a quarry for clay extraction if located on the same site as the manufacturing activity.ii) Concrete plant : Land held or used for the predominant purpose of a concrete plant, which may also be known as a concrete batching plant, and may comprise a plant, operation or equipment that combines various ingredients to produce concrete. A concrete plant can have a variety of parts and accessories, including but not limited to mixers, cement batchers, aggregate batchers, conveyors, radial stackers, aggregate bins, cement bins, heaters, chillers, cement silos, batch plant controls, and dust collectors (to minimise environmental pollution).

c) Extractive Industry - relates to land held or used for the predominant purpose of an extractive industry, as involving the excavation or extraction of soil, limestone, rock, gravel, shale, sand or clay, or other materials of a like kind, and which activity does not amount to mining operations under the Mining Act 1978 (WA). Or at the option of the Council: Land zoned under the City of Swan LPS 17 for the purpose of Extractive Industry.

b) Noxious Industry - relates to land where animal tissue (whether waste tissue or otherwise) is rendered into stable, value-added materials. Rendering in this context can refer to any processing of animal by-products into more useful materials, or more narrowly to the rendering of whole animal fatty tissue and purified fats like lard or tallow.

a) Transport Depot and Heavy Haulage - Transport Depot, or Transport Depot and Heavy Haulage, or Transport Depot and Heavy Haulage Vehicle Centre relates to land (including buildings) held or used for the predominant purpose of garaging, parking or storage of road transport or heavy haulage vehicles used or intended to be used for carrying goods, materials or persons for hire, rent or reward, or for any consideration; or used for the transfer of goods, materials or persons from one such motor vehicle to another such motor vehicle and including the maintenance, building and repair of such vehicles. Without limiting the generality of the foregoing, this differential general rate characteristic relates to land including buildings held or used for the parking or garaging of commercial vehicles, and land including buildings held or used for the maintenance and refuelling of any vehicles referred to above, and the storage of goods brought to the premises by those vehicles.

36




RURAL PROPERTIES (UV)

UV General Category

UV Commercial (Properties used as either Vineyards with Commercial, Large Scale Vineyards, Quarries or Mining Tenements) Category

Farmland Category

d) Mining Tenements - relates to land held or used to commercially extract minerals from the land and in this context the term 'minerals' refers to substances the extraction or mining of which is covered by the Mining Act 1978 (WA).

The UV General differential rate applies to all rural land that is not categorised in any other UV category being "Farmland" and "UV Commercial".

a) Vineyards with Commercial - relates to a number of properties which can be described as 'vineyards with commercial' which exist throughout the Swan Valley and provide a significant attraction for visitors, and are considered to add significant appeal to the area. Appeal arises by the operation of cellar sales, and other activities such as eating facilities, retail facilities and areas such as art galleries. Such properties are considered to play a very important role in attracting tourism to the area, and therefore have significance to the district of the City and the Perth Metropolitan region generally.

b) Large Scale Vineyards - Applies to two properties which produce a relatively small amount of grapes on the property itself compared with the total volume of grapes processed on the property. In addition to a large scale production including bottling facilities, each property has a wine tasting area, eating facilities, areas set aside for outside entertainment functions, and other areas for events such as meetings and social activities.

c) Quarries - refers to an industry which involves the extraction, quarrying or removal of sand, gravel, clay, hard rock, stone or similar materials from the land, and may include the treatment and storage of those materials, or the manufacture of products from those materials on, or adjacent to, the land from which the materials are extracted, but does not include Industry - Mining. The definition of the 'Extractive Industry' within GRV differential categories is acknowledged to have the potential to overlap this Quarries definition, and the distinction depends upon whether a GRV or UV valuation is applied to the subject land.

The Farmland differential rate category applies to a combination of lands held or used for purposes consistent with the City's policy. The Farmland category attracts the lowest differential rate and therefore forms the base rate of all other unimproved value rate categories. Applies to all properties carrying on farming activities in line with the City's Policy on Farmland Concessions It is intended that this differential rate will foster and encourage farming and horticultural activities.

37




(a) GROSS RENTAL VALUES Rate in $

No of assessments

Rateable Value BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Residential 7.2813c 46,842 886,419,521 64,542,865 58,456,047 62,956,000

Commercial/Industrial 8.8876c 3,112 313,910,797 27,899,136 26,276,467 27,180,000

City Centre 9.2915c 284 57,162,191 5,311,225 5,106,924 5,145,130

Heavy Industry 14.5625c 46 38,097,023 5,547,879 5,714,354 5,593,660

Interim - 1,000,000 1,500,000

GRV Rates levied 50,284 1,295,589,532 104,301,105 97,053,792 100,874,790

GROSS RENTAL VALUES -

Minimum rates $

Residential 865 2,940 21,283,972 2,543,100 3,296,345

Commercial/Industrial 1,375 353 3,869,060 485,375 603,000

City Centre 1,375 60 565,187 82,500 68,340

Heavy Industry 1,660 - - - 1,620

GRV minimum Rates 3,353 25,718,219 3,110,975 3,969,305 -

Total GRV Rates 53,637 1,321,307,751 107,412,080 101,023,097 100,874,790

(b) UNIMPROVED VALUES Rate in $

No of assessments

Rateable Value

BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

UV General 0.36752c 3,462 2,075,816,000 7,629,039 - -

UV Commercial 0.52342c 28 65,550,000 343,102 326,946 385,410

Farmland 0.26392c 494 460,230,000 1,214,639 1,185,353 1,191,810

Rural - - - - 4,136,441 4,165,540

Special Area - - - - 2,798,105 2,799,680

Landscape - - - - 787,334 804,220

UV Rates levied 3,984 2,601,596,000 9,186,780 9,234,179 9,346,660

UNIMPROVED VALUES -

Minimum rates $

UV General 865 53 7,355,000 45,845 -

UV Commercial 865 15 140,696 12,975 -

Farmland 865 9 2,170,000 7,785 4,225

Rural - - - 12,675

Special Area - - - 16,055

Landscape - - - 4,225

UV minimum Rates 77 9,665,696 66,605 37,180 -

Total UV Rates 4,061 2,611,261,696 9,253,385 9,271,359 9,346,660

The advertised rates were as follows:

UNIMPROVED VALUES Rate in $ Minimum Rate $


Commercial/Industrial 8.9287c 1,340.00

City Centre 9.3358c 1,340.00

Heavy Industry 14.6327c 1,620.00

GROSS RENTAL VALUES Rate in $ Minimum Rate $

UV General 0.36930c 845.00


Farmland 0.26507c 845.00

included above

included above

Both the Gross Rental Valuations (GRV) and Unimproved Valuations (UV) differential rates have been amended compared to those advertised. The advertised rates were based on a 3% increase, however the above rates are based on a 2.5% increase (including minimums).

38




(c) MINIMUM RATES BUDGET 2016/17

BUDGET 2017/18 $ Change

Gross Rental Values

Residential 845.00 865.00 20.00

Commercial/Industrial 1,340.00 1,375.00 35.00

City Centre 1,340.00 1,375.00 35.00

Heavy Industry 1,620.00 1,660.00 40.00

Unimproved Values

UV General - 865.00 -

UV Commercial 845.00 865.00 20.00

Farmland 845.00 865.00 20.00

Rural 845.00 - -

Special Area 845.00 - -

Landscape 845.00 - -

(d) Concessions, waivers and write offs

Whiteman Park Properties

Strata Titled Storage Units

Heritage Concession

Potential loss to City of Swan approximately $23,597 p.a.

Sporting Club Concession

Potential loss to City of Swan approximately $55,733 p.a.

Write Offs

It is estimated that rates to the value of $10,000 will be written off during 2017/18.

A rating concession of approximately 58% of minimum rates for commercial properties is applied to strata titled storage units appropriately zoned and used. This concession acknowledges the fact that the vast majority, if not all, strata titled storage units occupy a very small area and require little and infrequent use of Council’s facilities and services. Minimum rates are adjusted each year and are now set at $575 per unit.

A 75% concession applies to recreational and sporting associations upon application to Council each year. Endorsed by Council as per section 6.47 of the Local Government Act 1995.

A rating concession of 100% applies to all 26 privately leased and licensed agreements in existence at Whiteman Park. A total of 20 of these agreements relate to community based groups, which would ordinarily attract exempt status. The other 6 agreements are arguably commercial in nature - but there is no guarantee all would be rateable.

The total value of the rate concession for these properties is $52,890

A 50% concession will apply to residential heritage listed properties on the City of Swan register upon application to Council each year. Endorsed by Council as per section 6.47 of the Local Government Act 1995.

The City provides no services to Whiteman Park and the ‘commercial’ operations are small scale in nature and related to the tourist trade - which enhances the attraction of the park. The Valuer General has not provided valuations and the Water Corporation do not rate these properties.

39




(e) Instalment options

Prompt payment for prize draw:

Instalments

1st payment

2nd payment

3rd payment

4th payment

(f) Instalment fees and interest

(g) Discounts, penalties etc.

(h) Arrears

(i) Pensioners and Seniors

(j) Early Payment Incentive

(k) Specified Area Rate

(c) have contributed or will contribute to the need for,

that work, service or facility.

(a) have benefited or will benefit from; or

(b) have access to or will have access to; or

In accordance with sections 6.13 and 6.51 of the Local Government Act 1995 and Regulations 19A and 70 of the Local Government (Financial Management) Regulations 1996, an 5% penalty interest charge be levied on a daily basis on all Rates and if applicable Specified Area Rates for Midland District Charge, Hazelmere/Guildford District Drainage, GRV Hazelmere Industrial Area Infrastructure or UV Hazelmere Industrial Area Infrastructure unpaid after the due date (Penalty interest does not apply to current rates due by registered Pensioners or Seniors).

Section 6.37(1) of the Local Government Act 1995 provides that a local government may impose a specified area rate on rateable land within a portion of its district for the purpose of meeting the cost of the provision by it of a specific work, service or facility if the local government considers that the ratepayers or residents within that area -

In accordance with section 6.46 of the Local Government Act 1995 and regulation 26 of the Local Government (Financial Management) Regulations 1996, no discount will be allowed for payment of rates in full within 35 days from the date of issue of the rate notice, rather a prize draw will be conducted for all ratepayers who pay their rates in full by the due date. A prize draw, with value in excess of $100,000 has been budgeted. Overall there will be 12 prizes available to ratepayers who pay their rates in full by the due date.

Pensioners who hold an eligible Pensioner Concession Card may be entitled to receive Pensioner Rates Concession and are exempt from interest charges. Seniors who hold a Senior Card and/or a Commonwealth Senior’s Health Card may also be also entitled to Rates Concession as per Rates and Charges (Rebates and Deferred) Act 1992 (as amended in 2001).

Friday, 12 January 2018

Friday, 16 March 2018

In addition penalty interest will be levied on all overdue emergency services levy at the rate declared and gazetted by the Minister for Emergency Services.

In accordance with section 6.45 of the Local Government Act 1995 and regulation 68 of the Local Government (Financial Management) Regulations 1996, a 5% simple interest charge be imposed on rates and if applicable Specified Area Rates for Midland District Drainage, Hazelmere/Guildford District Drainage, GRV Hazelmere Industrial Area Infrastructure or UV Hazelmere Industrial Area Infrastructure (interest does not apply to current rates due by registered Pensioners or Seniors). The objective of levying an interest charge is to cover the cost of interest foregone by Council as revenue is not available for investment.

No administration charge for ratepayers entering into the formal rates instalment program. (Section 6.45)

No administration charge for ratepayers entering into the informal rates instalment program, regardless of the number of instalments agreed upon. (Section 6.45)

No discount is offered for early payment of rates under section 6.46 of the Local Government Act 1995.


Monday, 30 October 2017


40




(k) Specified Area Rate (Cont'd)

Midland District Drainage/Guildford District Drainage

Hazelmere Industrial Area Infrastructure

BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Midland District Drainage 1,132,365 1,084,699 1,088,010

Hazelmere/Guildford District Drainage 301,802 291,802 292,390

GRV Hazelmere Industrial Area Infrastructure 1,146,800 1,077,362 1,117,907

UV Hazelmere Industrial Area Infrastructure 131,392 134,715 129,643

2,712,359 2,588,578 2,627,950

(l) Schedule of rates & valuesNo of

Assess - ments

Levied Minimum BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

All Properties

GRV Differential Rate Types 53,637 103,301,105 3,110,975 106,412,080 99,565,902 101,017,600

UV Differential Rate Types 4,061 9,186,780 66,605 9,253,385 9,271,359 9,346,660

Interim Rates - 1,000,000 - 1,000,000 1,500,000 -

Ex-gratia - 3,728,162 - 3,728,162 3,396,565 3,468,580

Write-offs - (10,000) - (10,000) (10,000) (10,000)

Concessions

Strata Titled Storage Units - (52,890) - (52,890) - -

Heritage - (23,597) - (23,597) - -

Sporting Club - (55,733) - (55,733) - -

Whiteman Park - - - - - -

General Rate Revenue 57,698 117,073,826 3,177,580 120,251,407 113,723,826 113,822,840

Specified Area Rate 2,712,359 - 2,712,359 2,588,578 2,627,950

Total Rate Revenue 119,786,185 3,177,580 122,963,766 116,312,404 116,450,790

Penalty Interest 750,000 - 750,000 750,000 750,000

Instalment Interest 550,000 - 550,000 550,000 600,000

ESL Penalty Interest 100,000 - 100,000 - 80,000

57,698 121,186,185 3,177,580 124,363,766 117,612,404 117,880,790

From 1 July 2015, Council introduced two (2) Specified Area Rates "GRV Hazelmere Industrial Area Infrastructure and UV Hazelmere Industrial Area Infrastructure" based on the basis of valuation applied to the property GRV or UV. The City is responsible for construction and maintenance of the roads and drainage infrastructure within this area, and the total cost to carry out these works over a number of years is estimated at more than $66 million. An alternative funding source was required to fund these works. Council introduced specified area rates as an equitable way of raising part of the needed funds. It is proposed that the specified area rates be set at 3.307210 cents in the dollar for GRV Hazelmere Industrial Area Infrastructure and 0.103885 cents in the dollar for UV Hazelmere Industrial Area Infrastructure.

The general rates detailed above for the 2017/18 financial year have been determined by the City on the basis of raising the revenue required to meet the deficiency between the total estimated expenditure proposed in the budget and the estimated revenue to be received from all sources other than rates and bearing in mind the extent of any increase in rating over the level adopted in the previous year.

It is proposed that the Specified Area Rate for Hazelmere/Guildford Drainage District be set at 0.5917 cents in the dollar, and apply to all GRV rateable properties in the Guildford, South Guildford, Woodbridge and parts of Viveash and Hazelmere Districts (apart from a small number of properties).

The Water Corporation does not perform drainage works, or levy a drainage rate, in the Midland, Guildford, South Guildford, and parts of Woodbridge, Viveash and Hazelmere Districts (apart from a small number of properties). The City is responsible for construction and maintenance of drainage infrastructure within this area, and the total cost to carry out these works over a number of years is estimated at more than $25 million. Alternative funding was required to fund these works. Council introduced Specified Area Rates in 2004/05 as an equitable way of raising part of the funds. It is proposed that the Specified Area Rate for Midland Drainage District be set at 0.5838 cents in the dollar, and would apply to all GRV rateable properties in the Midland District.

41



BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

4 Fees & Charges

(a) Service charges

Type of charge

Charges in 2016/17 were Ellenbrook ($100) and The Vines ($150).

Details

Security Service Charge - Ellenbrook 911,400 882,000 914,430

Security Service Charge - The Vines 300,900 290,000 301,130

Total Service Charges 1,212,300 1,172,000 1,215,560

Security Service Expenses - Ellenbrook 911,400 882,000 914,430

Security Service Expenses - The Vines 300,900 290,000 301,130

Total Security Service Expenses 1,212,300 1,172,000 1,215,560

(b) Fees and charges by program

General Purpose Funding 407,350 428,800 428,350 Governance 3,100 3,100 3,100 Law, Order & Public Safety 514,300 514,100 531,700

Health 267,000 271,000 271,000


Housing 60,000 60,000 60,000



Transport 1,333,900 1,096,000 1,087,100

Economic Services 1,595,000 1,405,000 1,742,000


37,490,460 35,662,650 36,542,070

A service charge is to be levied in 2017/18 for Security Patrol Services on all rateable properties in the suburbs of Ellenbrook ($100) pa and The Vines ($150) pa.

42


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

5 Contributions/Grants(a) Non Operating Contributions/Grants

Governance 12,568,340 18,321,220 12,937,650

Law, Order & Public Safety 677,630 200,000 15,000



Transport 24,721,950 20,709,210 22,283,490

39,772,720 53,168,700 49,373,280

NOTE: Includes Gifted Assets from Developers

(b) Operating grants, subsidies, contributions



Health - - -

Education & Welfare 3,882,270 4,044,170 3,889,970

Community Amenities 1,000 47,400 48,400

Recreation & Culture 40,000 1,500 26,100

Transport 557,900 557,900 717,830

10,069,900 10,321,060 10,403,650

6 Disposal of Assets(a) Disposal of assets by class

Land and Buildings

Proceeds from Sale 11,560,000 10,776,482 1,932,000

Written Down Value (10,517,320) (5,717,012) (1,357,340)

Profit/(Loss) 1,042,680 5,059,470 574,660

Plant and Equipment

Proceeds from Sale 2,331,200 2,248,280 2,257,590

Written Down Value (2,110,920) (1,740,930) (1,912,860)

Profit/(Loss) 220,280 507,350 344,730

(b) Disposal of assets by program

Governance - - 9,310

Recreation & Culture 1,047,700 5,059,470 574,550

Transport 215,260 507,350 335,530

1,262,960 5,566,820 919,390


43



BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

7 Depreciation and Amortisation(a) Depreciation by class

Buildings 6,612,850 3,966,540 5,966,583

Investment Property 1,140,870 509,360 1,131,670

Plant & Equipment 4,561,550 4,864,040 3,984,516

Office Furniture & Equipment 1,903,230 1,591,090 2,066,598

Road and Other Infrastructure 14,446,750 19,271,040 13,089,617

Parks & Reserves Infrastructure 6,212,160 7,316,030 5,532,316

34,877,410 37,518,100 31,771,300

(b) Depreciation by program

Governance 1,351,470 1,330,160 1,589,080


Health 5,630 3,970 5,630


Community Amenities 90 210 2,430


Transport 19,010,970 23,810,510 17,074,540

Economic Services 6,810 7,740 7,010

Other Property & Services 1,141,850 518,230 1,127,580

34,877,410 37,518,100 31,771,300

8 Non current assets(a) Asset acquisitions by class

Land 10,165,800 8,035,210 12,825,010

Buildings 20,378,160 27,350,770 23,902,630

Plant & Equipment 7,598,340 10,553,480 7,434,210

Vehicles 1,935,530 1,964,750 1,964,750

Computing 5,814,580 2,367,820 2,972,480

Office Furniture & Equipment 541,500 594,020 610,980

Road/Road Reserve Infrastructure 45,944,190 51,008,190 45,476,710

Bridges 8,433,800 2,855,330 1,446,530

Footpath Infrastructure 3,211,850 1,075,000 1,041,265

Drainage Infrastructure 11,049,200 5,498,300 5,476,210

Parks Infrastructure 12,620,980 26,729,230 23,434,940

127,693,930 138,032,100 126,585,715 NOTE: Includes In-Kind Contributions from Developers

(b) Asset acquisitions by program

Governance 8,271,830 3,128,000 3,941,340

Law, Order & Public Safety 1,613,090 445,000 399,380

Education & Welfare 982,620 4,892,320 5,258,670



Transport 64,189,910 64,788,700 51,232,630

Economic Services 9,089,000 348,080 8,069,485


127,693,930 138,032,100 126,585,715 NOTE: Includes In-Kind Contributions from Developers

44



BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

9 Members fees and allowances

(a) Nature of fees, expense, allowances

The following fees and allowances are payable to members of Council:

Mayor's meeting fee 47,046 pa

Mayor's allowance 88,864 pa

Deputy Mayor's allowance 22,216 pa

Councillors meeting fees 31,364 pa

Councillors communications (ICT) allowance 3,500 pa

City Delegations 1,500 pa

(b) Cost of Allowances

The expenses incurred are as follows -

Member's allowances 597,220 597,220 597,220

Member's travelling allowance 80,000 80,000 80,000

Conferences/Training/Study Tour 207,500 207,500 207,500

City Delegations 22,500 22,500 22,500

Child Care 1,500 1,500 1,500

Councillors' uniforms 5,000 5,000 5,000

1,000 1,000 1,000

Councillors communications (ICT) allowance 52,500 52,500 52,500

967,220 967,220 967,220

Each Councillor is entitled to an annual attendance fee of $31,364 (Mayor $47,046). Councillors may elect to either receive this fee in advance or alternatively the amount in excess of the minimum specified by the Local Government Act may be paid by way of reimbursement of additional specified expenses associated with undertaking the position of Councillor in accordance with Council Policy.

Dry Cleaning

Councillors also have the option to salary sacrifice their fees as a superannuation contribution to a total of 100%. These sacrifice contributions are treated as employer contributions from the City even though Councillors are not employees. Such contributions are taxable within the super fund in accordance with current taxation legislation.

45



BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

10 Cash at Bank/Investments(a) Reconciliation of cash

Cash assets

Cash - Unrestricted 11,276,070 7,242,752 22,961,570

Cash - Restricted 91,781,503 93,249,055 94,651,310

103,057,573 100,491,807 117,612,880

Cash assets are represented by -

Cash on hand and at bank 103,057,573 100,491,807 117,612,880

103,057,573 100,491,807 117,612,880

(b) Restricted assets

Cash backed reserves 88,312,235 87,866,779 91,074,745

Bonds held 3,469,268 5,382,276 3,576,565

91,781,503 93,249,055 94,651,310

(c) Interest Earnings

Municipal Fund 1,555,180 1,975,160 1,540,000

Cash backed reserves 2,402,180 2,470,130 2,649,910

Interest on other charges 6,690 6,000 6,000

Penalty Interest 850,000 750,000 830,000

Instalment Interest 550,000 550,000 600,000

5,364,050 5,751,290 5,625,910

(d) Reconciliation of Net Cash used in Operating Activities

Change resulting from Operations 62,676,194 73,545,241 73,307,184

Add back Depreciation 34,877,410 37,518,100 31,771,300

(Profit)/Loss on Disposal of Assets (1,262,960) (5,566,820) (919,390)

(Profit)/Loss on Other Financial Assets - - (1,574,450)

Unrealised Gain from Other Financial Assets: EMRC (5,000,000) (5,000,000) (5,000,000)

Gifted/Donated Assets (21,522,030) (29,530,870) (26,241,170)

Deduct Grants/Contributions to Non Operating (16,643,990) (19,554,700) (19,925,670)

(Increase)/Decrease in Receivables 157,148 (286,937) (1,475,090)

(Increase)/Decrease in Inventory (6,307) (6,307) (5,786)

(Increase)/Decrease in Other Assets (4,388) (4,388) (21,527)

Increase/(Decrease) in Payables (80,572) 660,263 262,239

Increase/(Decrease) in Provisions 130,000 80,000 55,000

Net cash provided by operating activities 53,320,505 51,853,582 50,232,640

46



BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

11 Loan Facilities(a) Credit Standby Arrangements

Overdraft Facility - - -

Credit Card Facilities 450,000 450,000 450,000

(b) Loan Facilities

Outstanding Debt 1 July 46,985,495 42,086,086 42,085,857

New Debt 12,646,440 11,432,060 10,575,000

Principal Repayments (6,825,173) (5,869,484) (5,675,362)

Outstanding Debt 30 June 52,806,762 47,648,662 46,985,495

Debt Service Costs

Municipal

Principal Repayments 6,742,241 5,782,003 5,587,881

Interest Repayments 2,164,241 2,095,471 1,982,685

Debt Service Costs 8,906,482 7,877,474 7,570,566

Self Supporting Loan

Principal Repayments 82,931 87,481 87,481

Interest Repayments 38,610 45,729 45,729

Debt Service Costs 121,541 133,210 133,210

(c) New Loan raising/refinancing

Municipal Amount Term Rate

Altone Place Office 1,800,000 10 Years 3.71%

Ballajura Place Office 1,315,000 10 Years 3.71%

Chequers Golf Club 1,630,000 10 Years 3.71%

Drumpellier Drive 690,000 10 Years 3.71%

Lord and Bennett Street 1,000,000 10 Years 3.71%

Lord Street (Suffolk to Benara) 1,211,440 10 Years 3.71%

Midland Oval 1,000,000 10 Years 3.71%

Operations Centre 4,000,000 10 Years 3.71%

Total 12,646,440

Additional Debt Service Repayments - per annum $1,519,492

NOTE: It is proposed that all $12.6m loans raised will be applied in the 2017/18 Budget.

47



11 Loan Facilities (Cont'd)

(d) Loan Debentures Issued Principal 1/7/2017 Principal Interest Total Principal

30/6/2018

Existing Loans $ $ $ $ $

WA Treasury Corporation 46,985,495 6,306,341 1,974,556 8,280,897 40,679,154

Total Existing Loans 46,985,495 6,306,341 1,974,556 8,280,897 40,679,154

New Loans 2017/18 New Loans Principal Interest Total Principal 30/6/2018

Municipal Loan - Capital Projects 12,646,440 518,832 228,294 747,126 12,127,608

Self Supporting Loans - - - - -

Total New Loans 12,646,440 518,832 228,294 747,126 12,127,608

TOTAL LOANS 59,631,935 6,825,173 2,202,850 9,028,023 52,806,762

Recoverable Loans

Valley Bowls Club Inc 83,013 29,909 4,069 33,978 53,104

Hills Community Centre 494,013 53,022 34,541 87,563 440,991

Total Recoverable Loans 577,026 82,931 38,610 121,541 494,095

Loans Repayment Summary

City of Swan 59,054,908 6,742,241 2,164,241 8,906,482 52,312,667

Self Supporting Loans 577,026 82,931 38,610 121,541 494,095

Total Loans 59,631,935 6,825,173 2,202,850 9,028,023 52,806,762

12 Trading undertakings and major trading undertakings

13 Joint ArrangementJoint Venture - Altone Park Leisure Centre

Investment in Joint Venture - EMRC

There are no trading undertakings that require additional disclosure in this budget as required by the Local Government Act WA 1995.

The Cities of Swan and Bayswater entered into a joint venture to construct the Altone Park Leisure Centre at Benara Road, Beechboro. The centre was completed in 1995. The City of Swan is responsible for the management and financial outcomes at the Centre.

The City has a 36.82% share in the net assets of the Eastern Metropolitan Regional Council (EMRC) as a member Council. The value of this investment is based on the City’s share of Net Assets as disclosed in the Financial Statements of the EMRC. In compliance with AASB128 the City's investment is accounted for using the equity method.

48



14 Major Land Transactions


Details

BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

Current year transactions $ $ $

Operating revenue - - -

Capital revenueNet Sale proceeds 2,186,667 - -

Capital expenditurePlanning (1,000,000) - (745,033)

Purchase of land (5,925,000) - (6,025,000)

Total (4,738,333) - (6,770,033)

15 Trust Funds

Balance 1/7/2016

Estimated Amounts Received

Estimated Amounts Paid

Estimated Balance

30/6/2017

Deposits and Other Funds 510,700 150,000 - 660,700 Public Open Spaces 2,939,712 630,224 344,000 3,225,936 Building and Construction Industry Training Fund 188,800 195,000 188,800 195,000

3,639,212 975,224 532,800 4,081,636

Balance 1/7/2017

Estimated Amounts Received

Estimated Amounts Paid

Estimated Balance

30/6/2018

Deposits and Other Funds 660,700 - 660,700 - Public Open Spaces 3,225,936 3,142,722 250,000 6,118,658 Building and Construction Industry Training Fund 195,000 200,000 195,000 200,000

4,081,636 3,342,722 1,105,700 6,318,658

The Midland Oval precinct comprises approximately 11 hectares of land bounded by Morrison Road, Keane Street, The Crescent and Sayer Street Midland. The City owns approximately 85% of the precinct.

The City has prepared a Midland Oval Redevelopment Masterplan (MORM) which was adopted by Council on 30 January 2017. A Business Plan is being developed to comply with the Local Government Act 1995 and is yet to be adopted by Council. The purpose of the Business Plan is to identify future anticipated cash flows for up to 20 years and clearly outline the City’s intent to purchase sites for a common purpose which will assist in facilitating the implementation of the Council endorsed MORM. As there is a common purpose of the future acquisition and disposal of land, this results in a major land transaction.

The above net sale proceeds can be realised once the required WAPC subdivision approval has been obtained. Capital expenditure is funded mainly from the Strategic Development Reserve and borrowings.

Estimated movement in funds held over which the City has no control and which are not included in the financial statements are as follows:

49


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $

16 Cash Backed Reserves(a) Aged Persons Accommodation

Balance 1 July - - -

Interest Earnings - - -

Transfers to Reserves - - -

Amount Used/Transfer from Reserve - - -

Balance 30 June - - -

(b) Aged Services Asset Replacement Reserve

Balance 1 July 238,424 99,390 267,804

Interest Earnings 4,966 1,834 8,515

Transfers to Reserves 164,588 125,424 170,945

Amount Used/Transfer from Reserve (334,000) (209,500) (208,840)

Balance 30 June 73,978 17,148 238,424

(c) Midland District Drainage Development Reserve

Balance 1 July 2,390,213 5,211,166 5,538,128


Transfers to Reserves

- Specified Area Rate 1,132,365 1,084,699 1,088,010

- City of Swan Contribution 339,710 325,411 326,403

- Developer Contributions 200,000 200,000 200,000

Amount Used/Transfer from Reserve (2,469,200) (4,683,300) (4,891,207)

Balance 30 June 1,629,382 2,255,452 2,390,213

(d) General Insurance Reserve

Balance 1 July 500,000 500,000 500,000

Interest Earnings - 15,000 -



Balance 30 June 500,000 500,000 500,000


Purpose - to fund the maintenance of Elvire Chalets, Aged Care Accommodation Units. Contributions are equivalent to the net result of Elvire Chalet annual operations; residential rent less operating expenditure.

Purpose - to fund the replacement of assets used for the provision of Aged Care services. Funds are maintained by an annual transfer of unspent HACC capital and operating grants and a plant replacement component for plant used on Aged Care services.Established in 2001/02

Purpose - to fund the renewal and upgrade of the stormwater drainage system in Koongamia, Bellevue, Midland, Woodbridge, Middle Swan, Viveash and Midvale. Funds are collected by a Specified Area Rate matched by a 30c per $1 contribution by the City, and Developer contributions of $65,760 per hectare as per Policy POL-C-040. Established in 1982/83

Purpose - to fund both general insurance claims against the City that are under the excess and the difference between standard workers compensation premium paid and the estimated maximum. General Insurance contributions to the value of the difference between the standard premium payable and the actual premium paid. Workers Compensation Insurance contributions to the value of the difference between the estimated maximum and the actual premium paid; varying dependant on the number of claims. Established in 1991/92

50


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


16 Cash Backed Reserves (Cont'd)(e) Gravel Pit Rehabilitation Reserve

Balance 1 July 410,839 393,691 313,637




Balance 30 June 510,549 492,636 410,839

(f) Plant & Equipment Reserve

Balance 1 July 4,238,935 3,422,143 1,907,521


Transfers to Reserves 7,564,500 6,157,829 6,157,829


Balance 30 June 6,992,231 4,798,265 4,238,935

(g) Hazelmere/Guildford Drainage Reserve

Balance 1 July 730,241 1,403,892 1,368,745



- Specified Area Rate 301,802 291,802 292,390

- City of Swan Contribution 90,540 87,538 87,717

- Developer Contributions 100,000 100,000 101,710

Amount Used/Transfer from Reserve (470,000) (595,000) (1,155,000)

Balance 30 June 775,373 1,331,266 730,241

(h) Waste Management Reserve

Balance 1 July 8,090,772 7,426,040 7,275,188




Balance 30 June 11,995,335 7,385,846 8,090,772

Purpose - to fund motor vehicles, plant and equipment associated with the City's works and services.Funds are maintained by an allocation to the value of the plant replacement component on all City's works and services.

Purpose - to fund the renewal and upgrade of the stormwater drainage system in Hazelmere and Guildford. Funds are collected by a Specified Area Rate matched by a 30c per $1 contribution by the City, and Developer contributions of $65,760 per hectare as per Policies POL-C-062 and POL-C-096. Established in 1982/83

Purpose - to fund the operations and development of the City's sanitation service, including capital acquisitions. Funds are maintained by an annual allocation to the value of the net 'surplus' in the sanitation operations and a plant replacement component for plant used by Waste Management services. Established in 1992/93Formed by the the amalgamation of the Sanitation Reserve and West Midland Rehabilitation.

Purpose - to fund the remediation of the existing quarry and to acquire land for future quarries.Contributions are made to the value of gravel extracted from the quarry for use on the City's works.

51


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


16 Cash Backed Reserves (Cont'd)(i) City Asset Replacement Reserve

Balance 1 July 7,755,743 5,862,585 6,269,851

Interest earnings 259,211 201,749 237,728



Balance 30 June 8,745,056 6,971,608 7,755,743

(j) Ellenbrook Community Facilities Reserve

Balance 1 July 267,942 532,468 559,574




Balance 30 June 42,455 194,194 267,942

(k) Aveley Community Reserve

Balance 1 July 1,658,859 1,473,869 1,442,580



Amount Used/Transfer from Reserve (1,159,790) (745,278) (173,363)

Balance 30 June 831,724 1,118,441 1,658,859

(l) Employee Entitlements - LSL Reserve

Balance 1 July 7,600,645 6,077,655 5,958,432




Balance 30 June 9,112,740 7,644,852 7,600,645

Purpose - to fund the renewal and replacement of City's infrastructure and capital assets. Funds are maintained by an annual contribution equivalent to 3% of Rate Revenue.Established in 2006/07

Purpose - to provide community facilities and services within the Ellenbrook EstateContributions from the Ellenbrook Joint Venture matched 1:1 by City contributions. Established in 1994/95

Purpose - to provide community facilities and services within Aveley and the region.Contributions from the Developers of Vale matched 1:1 by City contributions.Established in 2005/06

Purpose - to fund Long Service Leave requirements.Funds are maintained by an annual contribution equivalent to the Long Service Leave entitlements of the City's employees.

52


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


16 Cash Backed Reserves (Cont'd)(m) Urban Growth Corridor Sub-Regional Contributions

Brabham

Balance 1 July 16,453,482 14,889,236 14,841,917



Amount Used/Transfer from Reserve (721,127) (2,021,405) (434,925)

Balance 30 June 17,875,235 15,809,811 16,453,482

Caversham

Balance 1 July 6,748,963 14,385,417 10,214,013




Balance 30 June 2,227,775 9,437,100 6,748,963

Balance 1 July 21,770,707 21,315,658 23,766,614




Balance 30 June 16,599,695 22,040,018 21,770,707

West Swan West


Interest Earnings 57,220 - -

Transfers to Reserves 2,301,280 137,718 48,047


Balance 30 June 1,365,694 - -

38,068,399 47,286,929 44,973,152

(n)

Balance 1 July 2,008,196 2,203,756 2,166,748



- Developer Contributions 642,308 200,000

(2,719,310) (1,640,000) (231,200)

Balance 30 June - 811,191 2,008,196

Amount Used/Transfer from Reserve

Purpose - to fund the construction of a bridge over the Ellen Brook (Ellenbrook Bridge) in the vicinity of Lot 9000 Railway Parade, Upper Swan. Funded by Developers contributions.Established in 2013/14

Purpose - to fund land acquisition, construction of infrastructure and administration costs in the Swan Urban Growth Corridor, which comprises the Development Contribution Areas of Brabham, Caversham, Dayton and West Swan West.Funded by Developers contributions.Established in 2010/11

Dayton

Total Urban Growth Corridor Sub-Regional Contributions

Ellenbrook Bridge - DCP

53


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


16 Cash Backed Reserves (Cont'd)(o) Strategic Development Reserve

Balance 1 July 1,275,117 450,169 1,733,866




Balance 30 June 763,388 1,780,316 1,275,117

(p) Hazelmere Industrial Area Infrastructure Reserve - (2)

Balance 1 July 4,177,914 5,058,098 6,901,504



- Specified Area Rate 1,278,192 1,212,077 1,247,550

- City of Swan Contribution 3,834,575 3,636,243 3,742,650


Balance 30 June 3,744,147 121,201 4,177,914

(q) Restricted Cash Reserve

(q)(a) Footpaths

Balance 1 July 242,258 155,648 227,958

Restricted Funds Received - - 14,300

Amount Used - - -

Balance 30 June 242,258 155,648 242,258

(q)(b) Malaga Parking

Balance 1 July 132,000 128,000 162,500


Amount Used (120,000) (55,000) (50,000)

Balance 30 June 12,000 73,000 132,000

(q)(c) Drainage

Balance 1 July 66,084 62,584 66,084

Restricted Funds Received - - -

Amount Used - - -

Balance 30 June 66,084 62,584 66,084

Purpose - to fund the acquisition, construction and development of freehold properties for the purpose of the City's strategic development. Funds are maintained by contributions from the City and the proceeds from asset sales at the Council's discretion. Established in 2010/11

Purpose - to fund the renewal and upgrade of infrastructure in the Hazelmere Industrial Area.Funds are maintained by a Specified Area Rate charged to properties in the area, matched by a $3 to $1 City's contribution.Established in 2013/14

Purpose - to hold the City's received restricted cash contributions; to fund works of the same purpose for which the contributions were given.Funds are maintained by transfer of unspent contributions. Established in 1994/95

54


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


16 Cash Backed Reserves (Cont'd)(q) Restricted Cash Reserve (Cont'd)

(q)(d) Roadworks

Balance 1 July 2,704,528 2,806,007 2,753,528

Restricted Funds Received 250,000 250,000 250,000

Amount Used (129,685) (299,000) (299,000)

Balance 30 June 2,824,843 2,757,007 2,704,528

(q)(e) Midland Parking

Balance 1 July 35,000 35,000 35,000


Amount Used - - -

Balance 30 June 35,000 35,000 35,000

(q)(f) Ellenbrook Parking

Balance 1 July 84,252 819,863 842,517


Amount Used - - (758,265)

Balance 30 June 84,252 819,863 84,252

(q)(g) Unspent Specific Grants

Balance 1 July 700,000 1,633,184 1,388,290

Restricted Funds Received 700,000 700,000 700,000

Amount Used (700,000) (1,633,185) (1,388,290)

Balance 30 June 700,000 699,999 700,000

(q)(h) Public Art

Balance 1 July 793,632 554,333 696,580


Amount Used (230,590) - (45,950)

Balance 30 June 563,042 554,333 793,632

(q)(i) Guildford Parking



Amount Used - - -

Balance 30 June - - -

(q) Restricted Cash Reserve (Cont'd)

Summary Restricted Cash Reserve

Balance 1 July 4,757,754 6,194,619 6,172,457

Restricted Funds Received 950,000 950,000 1,126,802

Amount Used (1,180,275) (1,987,185) (2,541,505)

Balance 30 June 4,527,479 5,157,434 4,757,754

SUMMARY ALL CASH BACKED RESERVESBalance 1 July 91,074,744 96,899,853 97,198,579




Balance 30 June 88,312,234 87,866,780 91,074,744

55


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


17 Net Current Assets

(a) Net Current Assets - 1 July

Current Assets

Unrestricted Cash, Cash Equivalents & Investments 22,961,570 16,305,006 32,307,885

Restricted Cash, Cash Equivalents & Investments 94,651,310 102,448,590 100,939,631

Rates Debtors Current 7,432,425 6,599,548 6,949,725

Trade and Other Receivables 3,551,063 4,597,793 2,723,875

Prepayments 797,540 438,762 776,013

Inventory 175,624 74,434 169,838

Current Assets 129,569,531 130,464,132 143,866,967

Current Liabilities

Accounts Payable (18,899,547) (13,782,797) (18,472,821)

Provisions - Employee Entitlements (12,897,798) (11,509,234) (12,847,798)

Short Term Borrowings (6,231,511) (5,869,484) (5,412,027)

Current Liabilities (38,028,856) (31,161,515) (36,732,646)

Net Current Assets 91,540,675 99,302,617 107,134,321

Add Back Restricted Liabilities

Provisions - Employee Entitlements 7,600,645 6,077,655 5,958,432

Short Term Borrowings 6,231,511 5,869,484 5,412,027

Less Self Supporting Loans (82,931) (87,481) (87,481)

13,749,225 11,859,658 11,282,978

Adjusted Net Current Assets 105,289,900 111,162,275 118,417,299

LESS Restricted Assets

Reserves: Cash Backed (91,074,745) (96,899,852) (97,198,580)

Other Restricted Funds: Bonds and Deposits (3,576,565) (5,548,738) (3,741,051)

Restricted Assets (94,651,310) (102,448,590) (100,939,631)

Net Current Assets - 1 July 10,638,590 8,713,685 17,477,668

56


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


17 Net Current Assets (Cont'd)

(b) Net Current Assets - 30 June

Current Assets

Unrestricted Cash, Cash Equivalents & Investments 11,276,070 7,242,752 22,961,570

Restricted Cash, Cash Equivalents & Investments 91,781,503 93,249,055 94,651,310

Rates Debtors Current 7,525,825 6,692,948 7,432,425

Trade and Other Receivables 3,140,534 4,626,127 3,551,063

Prepayments 801,928 443,150 797,540

Inventory 181,931 80,741 175,624

Current Assets 114,707,791 112,334,773 129,569,531

Current Liabilities

Income in Advance - - -

Accounts Payable (18,926,273) (14,609,523) (18,899,547)

Provisions - Employee Entitlements (12,927,798) (11,539,234) (12,897,798)

Short Term Borrowings (7,866,121) (6,234,085) (6,231,511)

Current Liabilities (39,720,192) (32,382,842) (38,028,856)

Net Current Assets 74,987,599 79,951,931 91,540,675

Add Back Restricted Liabilities

Provisions - Employee Entitlements 9,112,740 7,644,852 7,600,645

Short Term Borrowings 7,866,121 6,234,085 6,231,511

Less Self Supporting Loans (98,665) (82,931) (82,931)

16,880,196 13,796,006 13,749,225

Adjusted Net Current Assets 91,867,795 93,747,937 105,289,900

LESS Restricted Assets

Reserves: Cash Backed (88,312,235) (87,866,779) (91,074,745)

Other Restricted Funds: Bonds and Deposits (3,469,268) (5,382,276) (3,576,565)

Restricted Assets (91,781,503) (93,249,055) (94,651,310)

Net Current Assets - 30 June 86,293 498,883 10,638,590

57


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


18 Community Facilities Statements(a) Aveley Community Reserve

Opening Balance 1 July 1,658,859 1,473,869 1,442,580

Revenues

Restricted Contributions 315,000 349,060 349,060

Interest on Investment - Aveley 17,655 40,790 40,582

Total RESERVE FUNDS AVAILABLE 1,991,514 1,863,719 1,832,222

Operating Expenditure

Salaries - Ordinary (60,000) (62,000) (62,000)

Accrued Employ. Entitlements (7,500) (7,750) (7,750)

Superannuation (6,850) (7,050) (7,050)

Workers Compensation (2,550) (2,600) (2,600)

Medical expense - salaried - - (135)

Mileage & Travelling Expenses - - (500)

Community Initiatives (10,000) (10,000) (10,000)

Community/Youth Dev. Activities (20,000) (20,000) (20,000)

Community Events (50,000) (50,000) (50,000)

Vale Community Arts Celebration (5,000) (5,000) (5,000)

Internal Services Consumed (8,090) (3,378) (3,378)

Youth Plan Implementation (5,000) (5,000) (5,000)

Recoup - other costs - - 50

Total Operating Expenditure (174,990) (172,778) (173,363)

Capital Expenditure

Aveley Adventure Playground (692,300) (400,000) -

Outdoor Fitness Equipment (172,500) (172,500) -

Aveley Central Park Toilets (120,000) - -

Total Capital Expenditure (984,800) (572,500) -

TOTAL RESERVE FUNDS UTILISED (1,159,790) (745,278) (173,363)

BALANCE RESERVE FUNDS AVAILABLE 831,724 1,118,441 1,658,859

( ) bracket represents any expenditures or capital outlays.

58


BUDGET 2017/18

BUDGET 2016/17

ESTIMATE 2016/17

$ $ $


18 Community Facilities Statements (Cont'd)(b) Ellenbrook Community Facility Reserve

Opening Balance 1 July 267,942 532,468 559,574

Revenues

Interest on Bond 6,690 6,000 6,000

Rest. Cont: Other 219,600 295,360 250,520

Other Revenue - - 250

Interest on Inv. - Ellenbrook 4,955 11,430 13,938

Total RESERVE FUNDS AVAILABLE 499,187 845,258 830,282

Operating Expenditure

Salaries - Ordinary (107,400) (105,600) (105,600)

Salaries - Casual (15,800) (15,850) (15,850)

Accrued Employ. Entitlements (13,450) (13,200) (13,200)

Superannuation (13,850) (13,650) (13,650)

Workers Compensation (5,150) (5,050) (5,050)

Medical expense - salaried - - (135)

Communications (600) (600) (600)

Vehicle Operating (14,790) (14,500) (11,640)

Mileage and Travelling - - (250)

Ellenbrook Youth Activities (8,000) (8,000) (8,000)

Ellenbrook Community Development Activities (15,000) (15,000) (15,000)

Ellenbrook Initiatives (25,000) (25,000) (25,000)

Ellenbrook Mobile Youth Services - (24,000) (24,000)

Case Management Services - Mercycare (24,000) - -

Internal Services Consumed (12,442) (36,864) (36,865)

Total Operating Expenditure (255,482) (277,314) (274,840)

Capital Expenditure

Playgrounds - Ellenbrook (40,250) (40,250) -

Malvern Springs Community Centre (115,000) (287,500) (287,500)

Annie's Landing Playground (46,000) (46,000) -

Total Capital Expenditure (201,250) (373,750) (287,500)

TOTAL RESERVE FUNDS UTILISED (456,732) (651,064) (562,340)

BALANCE RESERVE FUNDS AVAILABLE 42,455 194,194 267,942

( ) bracket represents any expenditures or capital outlays.

59


Fee Description 2016/17$

2017/18$

GST Inc

SCHEDULE OF FEES AND CHARGES

FINANCIAL SERVICES

Property Information

Ownership Enquiry Fee

Property Search Information 110.00 110.00 -

Rates Account Enquiry Fee 44.00 44.00 -

Default / Re-establishment Fee on Direct Debit / Arrangement to Pay 55.00 55.00 Y

Refund Fee - Applicable for accounts in credit, on a Repetitive Direct Debit / Arrangement to Pay Fee requesting a refund 55.00 55.00 -

Reprint of Rate Notice hard copy - Current financial year first request No Charge No Charge -

Reprint of Rate Notice hard copy - Current financial year subsequent requests 11.00 11.00 Y

Electronic Copy of Rate Notice - Current financial year No Charge No Charge -

Reprint or electronic copy of Rate Notice - Prior year 11.00 11.00 Y

All Other Enquiries 11.00 11.00 Y

Owners and Occupiers Roll

Group 1

Per suburb - e-mail file No Charge No Charge -

Group 2

Per suburb - e-mail file 30.00 30.00 -

Group 3

Per suburb - e-mail file 60.00 60.00 -

NOTES:

● For group classifications refer GIS products & services.

● Election candidates and Councillors receive one free copy.

While most of the fees and charges levied by the City are exempt from GST, there are a number of services which the City is legally bound to include and collect GST. In these instances a 'Y' is shown in the GST column and the fee is inclusive of GST.

● Roll information will only be provided to persons completing a statutory declaration stating that the information will not be used for commercial purposes by themselves or other persons.


60



2017/18$

GST Inc


Other Administration Fees

Freedom of Information

FOI Application Fee 30.00 30.00 -

FOI Searches (Officer time to process application per hour) 30.00 30.00 -

Staff supervision when view access granted (per hour) 30.00 30.00 -

Staff preparation of transcript from tape or photocopying (per hour) 30.00 30.00 -

FOI page copy fee 0.20 0.20 -

Cost incurred by the City for preparing a copy of a tape, film or computerised information Actual Cost Actual Cost -

Cost of arranging delivery, packaging and postage of documents Actual Cost Actual Cost -

Local Planning Scheme 17

Zoning Map Sheet includes legend (printed or pdf) 50.00 50.00 -

Change of Street Address

Change of existing street address 85.00 85.00 -

NOTE: Change of street address form to be filled out.

GIS Products And Services

Customers are classified into one of three groups:

Group 3: Individuals and commercial groups or businesses.

Group 2

Map requests using existing data

per A1 sheet 84.00 N/A -



Map production, photographs or imagery

per A1 sheet 106.00 95.00 Y

per A2 sheet 85.00 75.00 Y

per A3 sheet 74.00 65.00 Y

Group 1: City staff (for City use), Councillors, Public Libraries, Swan Caring/Western Swan Home Support or similar, State Emergency Service (SES), Swan Volunteer Emergency Service (SVES), Volunteer Bushfire Brigades, Bush Fires Board, WA Fire Brigade, St John Ambulance, Police, Community Service Groups and Neighbourhood Watch Committees.

Group 2: Organisers of local events, local ratepayer groups, charity groups.

61



2017/18$

GST Inc


GIS Products And Services (Cont'd)

Group 3

Map requests using existing data




Map production, photographs or imagery

per A1 sheet 210.00 120.00 Y

per A2 sheet 158.00 100.00 Y

per A3 sheet 104.00 90.00 Y

NOTES:

LAW ORDER & PUBLIC SAFETY

Domestic Animals Registration Fees (Statutory)

Sterilised Dog

1 year 20.00 20.00 -

3 years 42.50 42.50 -

Lifetime 100.00 100.00 -

Unsterilized Dog

1 year 50.00 50.00 -

3 years 120.00 120.00 -

Lifetime 250.00 250.00 -

Cat Registrations

1 year 20.00 20.00 -

3 years 42.50 42.50 -

Lifetime 100.00 100.00 -

Other Dog & Cat Registrations

Permit to keep 3 to 6 dogs/cats 150.00 165.00 -

Bulk Registration Fee for Kennel dogs 200.00 200.00 -

Annual application for approval or renewal of approval to breed cats (per cat) 100.00 100.00 -

Reciprocal data acquisition arrangements to be made with State/Federal government agencies or other local authorities. (Estimated cost of extraction & distribution)

● Group 1 users of GIS products and services utilised for Council purposes will be supplied at no charge.

● This is for printing photographs or imagery created/owned by the City of Swan. Nearmap must be acknowledged where Photomaps is used. If the aerial photograph coverage of the City is not available, refer customer to Landgate.

● Under no circumstances may data which is subject to copyright by someone other than the City of Swan be sold or given to any organisation or person except for internal use by the City of Swan. All requests for this data or prints of this data should be directed to the copyright owners.

NOTE: Pensioners receive a fifty per cent discount on all Dog and Cat registration Fees above with the exception of Annual application for approval or renewal of approval to breed cats (per cat) - No discount applicable.

62



2017/18$

GST Inc


LAW ORDER & PUBLIC SAFETY (Cont'd)

Pound Related Fees (Local Law)Seizure & return without impounding 80.00 40.00 -

Seizure and impounding - Unregistered Dog/Cat 100.00 100.00 -

Seizure and impounding - Registered Dog/Cat 80.00 80.00 -

Maintenance/sustenance per day 20.00 20.00 -

Voluntary Surrender 100.00 100.00 -

Kennel Licences (Local Law)Licence for approved kennel (Annually renewable) 150.00 165.00 -

Stock Pound Fees (Local Law)

Small Animal Rates

Impound fees 6 am to 6 pm per animal 100.00 100.00 -

Impound fees 6 pm to 6 am per animal 160.00 160.00 -

Large Animal Rates

Impound fees 6 am to 6 pm per animal 150.00 150.00 -

Impound fees 6 pm to 6 am per animal 210.00 210.00 -

Maintenance/Sustenance per day all animals 20.00 20.00 -

Community Safety Fees (Local Law)Provision of Existing Fire Management Plan Fee - Hardcopy 55.00 55.00 -

Provision of Existing Fire Management Plan Fee - Email 35.00 35.00 -

Subdivision Inspection Fee 1-5 Lots 30.00 30.00 -

Subdivision Inspection Fee 6-195 Lots 15.00 15.00 -

Subdivision Inspection Fee 196 or more Lots 3,300.00 3,300.00 -

Subdivision Fee - Consultation and Misc Charges (add charge per hr) 100.00 100.00 -

Emergency Access Padlock 120.00 120.00 Y

Emergency Access Padlock Sign 30.00 30.00 Y

Controlled Burn, per appliance per hour 55.00 55.00 Y

Controlled Burn, Admin Fee & Misc Charges (add charge per hour) 22.00 22.00 Y

Fire Hazard Property Enter Administration Fee 100.00 100.00 Y

Dangerous Dog Inspection Fee 100.00 100.00 -

Impounded Goods Fee (Vehicles, Trolleys, Signs) 150.00 150.00 Y

Impounded Goods Transport Fee (Vehicles, Trolleys, Signs) 150.00 150.00 Y

Impounded Goods Administration Fee (Vehicles, Trolleys, Signs) 5.00 5.00 Y

Offences against any part of the Consolidated Local Laws not specified 100.00 100.00 -

Charges are raised for holding and sustenance. These fees vary according to the size of the animal. Increases to be published in Gazette (S464 of Misc Prov)

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HEALTH

Offensive Trades Regulations

Artificial manure depots 211.00 211.00 -

Blood drying 171.00 171.00 -

Bone merchants premises 171.00 171.00 -

Bone mills 171.00 171.00 -

Large fat melting, fat extracting or tallow melting establishments 298.00 298.00 -

Butcher shops and similar doing fat rendering, extracting or tallow melting 171.00 171.00 -

Fellmongeries (skin sheds) 171.00 171.00 -

Fish curing establishments 211.00 211.00 -

Fish processing establishments (whole fish cleaned and prepared) 298.00 298.00 -

Shellfish & crustacean processing establishments 298.00 298.00 -

Flock factories 171.00 171.00 -

Gut scraping, preparation of sausage skins 171.00 171.00 -

Knackeries 298.00 298.00 -

Laundries, dry-cleaning establishments 147.00 147.00 -

Manure works 211.00 211.00 -

Other offensive trades not specified 298.00 298.00 -

Piggeries 298.00 298.00 -

Places for storing, drying or preserving bones 171.00 171.00 -

Poultry farming 298.00 298.00 -

Poultry processing establishments 298.00 298.00 -

Rabbit farming 298.00 298.00 -

Slaughterhouses 298.00 298.00 -

Caravan Parks & Camping Grounds Regulations

Annual Licence - greater of following fee or per site 200.00 200.00 -

Fee per bay 6.00 6.00 -

Fee per campsite 3.00 3.00 -

Fee per overflow site 1.50 1.50 -

Transfer of Licence 100.00 100.00 -

Additional fee for renewal after expiry 20.00 20.00 -

Approval to temporary accommodation in a Caravan - Reg 11 of Caravan and Camping Grounds Regulations 158.00 162.00 -

Lodging Houses

Lodging House Annual Registration 162.00 162.00 -

Food Act 2008

High Risk - Annual Food Business Registration Fee 592.00 605.00 -

Medium Risk - Annual Food Business Registration Fee 296.00 303.00 -

Low Risk - Annual Food Business Registration Fee 99.00 101.00 -

Registration of new Food Business 166.00 170.00 -

Late Payment Fee 48.00 49.00 -

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HEALTH (Cont'd)

Trading In Public Places

Alfresco Dining Licence Application 213.00 No Charge -

Alfresco Dining Annual Licence 213.00 No Charge -

Street Trading (Stalls) Application 80.00 82.00 -

Street Trading Annual Licence 1,124.00 1,149.00 -

Street Trading Weekends and Public Holidays Licence 425.00 435.00 -

Street Trading 1 month (31 consecutive days) Licence 215.00 220.00 -

Street Trading Daily Licence 26.00 27.00 -

Market Licence Application & Licence Determined by Council -

Market Annual Licence Determined by Council -

Street Performers Licence and Application (Combined) 52.00 53.00 -NOTE: All Street Trade fees for charitable/community associations waived per application.

Disposal of Effluent and Liquid Waste Regulations

Local Government Application Fee 118.00 118.00 -

Inspection and issuing a Permit to Use OED Apparatus 118.00 118.00 -

Environmental Protection (Noise Regulations)

Reg 18 noise exemption application for public events 1,000.00 1,000.00 -

Reg 18 Late Payment Fee 25% of Appl Fee 25% of Appl Fee -

Reg 18 Charitable Groups No Charge No Charge -

Noise monitoring as part of Reg 18 application (per hour-normal working hours) 106.00 108.00 -

Noise monitoring as part of Reg 18 application (per hour-after hours) 158.00 162.00 -

Reg 13 construction site noise plan approval 210.00 215.00 -

Approval of a noise management plan (Class specified works, Motor Sports Venue, Shooting Venue) 500.00 500.00 -

Consideration of Application to be an Approved Venue (up to a maximum of $15,000) CALC CALC -

Late Notification of an event at an approved venue 500.00 500.00 -

Public Building/Events Approval

No admission fee (low or medium risk event) No Charge No Charge -

All other Public Events - Low Risk Event No Charge No Charge -

All other Public Events - Medium Risk Event 348.00 348.00 -

All other Public Events - High Risk Event 871.00 871.00 -

Application to construct or vary a Public Building Certificate of Approval 180.00 180.00 -

Inspection Fees

Consultation/Inspection upon request (per hour) 106.00 108.00 Y

Consultation/Inspection upon request (after hours) 158.00 162.00 Y

Reinspection due to incomplete/unsatisfactory work (per hour) 106.00 108.00 Y

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HEALTH (Cont'd)

Administration Fees

Copy of Septic Tank Plans 49.00 50.00 -

Written Report to Settlement Agency 48.00 49.00 -

Written Report to Settlement Agency plus inspection N/A 157.00 -

Food/Water sampling upon request (not including cost of analysis) 136.00 139.00 -

Request for historical report on a site (per hour) 106.00 108.00 -

Application fees (including site visits)

Lodging Houses (fit-out approval) 316.00 323.00 -

Offensive Trades (fit-out approval) 316.00 323.00 -

Section 39 Certification 158.00 162.00 -

Section 55 Certification 106.00 108.00 -

NOTE: Charitable/community associations waived per application

Annual fee, auditing, sampling of public swimming pools

Up to 2 pools 315.00 322.00 -

More than 2 pools 437.00 447.00 -

WELFARE

Aged Care and Support Services

Centre Based Day Care Fees

HACC & Commonwealth Home Support Programme (CHSP)

Day Centre Fee (Per day) 8.00 8.00 -

Day Centre Lunch 8.00 9.00 -

Home Care Package - Approved Provider Fee (external)

Day Centre Fee (Per day) for weekly clubs (lunch included)

Level 3 131.70 134.70 -

Level 4 145.55 148.85 -

NOTE: Fee reduction for multiple days

Day Centre Fee (Per day) for monthly clubs

Level 3 124.55 127.40 -

Level 4 138.40 141.55 -

NOTE: Monthly Club clients buy their own lunch

Home Care Package - Consumer Directed Care Fee (internal)

Up to a maximum of 17.5 % of fortnightly pension Up to 17.5% Up to 17.5% -

Administration Fee N/A 20.0% -

Case Management Fee N/A 5.0% -

NOTE: Percentage of Home Care Package Subsidy

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WELFARE (Cont'd)

Aged Care and Support Services (Cont'd)

Disability Packages per day

Men's Shed 111.84 116.22 -

Awesome Club, Young People 163.92 170.34 -

Funky Friday Club, Young People 122.76 127.56 -

Home Support Fees

HACC & CHSP

*Personal Care – Per hour (Level 1) 8.00 8.00 -

*In Home Respite – Per hour (Level 1) 8.00 8.00 -

Social Support – Per hour (Level 1) 8.00 8.00 -

*Domestic Assistance – Per hour (Level 1) 8.00 8.00 -

Gardening – Per hour (Level 1) 8.00 8.00 -

All above – Per hour (Level 2) full unit cost full unit cost -

Assessed according to ability to pay maximum amount paid for services (Per Week)

Level 1 64.00 64.00 -

Level 2 154.00 154.00 -

NOTE: *= CHSP (Commonwealth Home Support Program)


Domestic Assistance (Per Hour)

Level 2 52.00 N/A -

Level 3 54.35 59.80 -

Level 4 56.70 62.35 -

Social Support (Per Hour)

Level 2 58.80 N/A -

Level 3 61.50 67.65 -

Level 4 64.15 70.55 -

Personal Care (Per hour)

Level 2 52.00 N/A -

Level 3 54.35 59.80 -

Level 4 56.70 62.35 -

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WELFARE (Cont'd)


Home Care Package - Approved Provider Fee (external) (Cont'd)

Personal Care - Weekends (Per Hour)

Level 2 59.70 N/A -

Level 3 62.40 68.65 -

Level 4 65.10 71.60 -

Personal Care-Public Holiday (Per Hour)

Level 2 83.85 N/A -

Level 3 87.65 96.40 -

Level 4 91.45 100.60 -

Home Care Package - Consumer Directed Care Fee (internal)

Up to a maximum of 17.5% of fortnightly pension Up to 17.5% N/A -

Disability Packages

Domestic Assistance (Per Hour) 41.97 42.81 -

Social Support (Per Hour) 42.77 43.58 -

Personal Care (Per Hour) 42.77 43.58 -

Personal Care - Weekends (Per Hour) 66.84 N/A -

Personal Care - Weekends - Saturday (Per Hour) N/A 63.15 -

Personal Care - Weekends - Sunday (Per Hour) N/A 80.17 -

Personal Care - Public Holiday (Per Hour) 90.90 97.68 -

Community Transport (HACC)

Transport - Centre Based Day Care (Including CHSP)

Single 1.00 1.50 -

Return 2.00 3.00 -

Transport (0-14 Km from pick up point)

Single 4.00 5.00 -

Return 8.00 10.00 -

Transport (15 Km to 50 Km from pick up point)

Single 8.00 9.00 -

Return 16.00 18.00 -

Transport (Over 50 Km from pick up point)

Single 12.00 13.00 -

Return 24.00 26.00 -

Transport Shopping Bus

Single 4.00 5.00 -

Return 8.00 10.00 -

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WELFARE (Cont'd)


Community Transport (Cont'd)


Transport Local (0-14 Km from pick up point)

Single

Level 2, 3 and 4 5.00 6.00 -

Return

Level 2, 3 and 4 10.00 12.00 -


Single 10.00 12.00 -

Return 20.00 24.00 -


Single 15.00 18.00 -

Return 30.00 36.00 -

Transport Shopping Bus

Single

Level 2, 3 and 4 5.00 6.00 -

Return

Level 2, 3 and 4 10.00 12.00 -

Disability Packages

Transport Local (0-14 Km from pick up point)

Single 10.00 10.00 -

Return 20.00 20.00 -


Single 15.00 15.00 -

Return 30.00 30.00 -


Single 20.00 20.00 -

Return 40.00 40.00 -

Hire of vehicle to Community Groups

Per 50 kms 120.00 120.00 -

Per additional km 1.20 1.20 -

Bond 120.00 120.00 -

HOUSING

Elvire Chalets Aged Housing

Monthly Maintenance Fee

Single 178.20 187.10 -

Double 245.60 257.90 -

Fortnightly Rent

Single 221.35 226.35 -

Double 333.35 340.90 -

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COMMUNITY AMENITIES

Waste Management

Refuse/RecyclingNew and Additional 240L or 360L Bin Establishment Fee (per bin) (Refer Note 2) 65.00 65.00 -

New and Additional 660L Bin Establishment Fee (per bin) - Commercial only (Refer Note 2) 384.00 393.00 -

Standard Service Charge - Refuse 240 litre bin plus a 240L or 360L recycling bin - Rateable - weekly refuse/fortnightly recycling service - (Refer Note 1 & 5) 384.00 393.00 -

Additional Refuse 240 litre bin - Rateable (Refer Note 1) 384.00 393.00 -Refuse 240 litre bin plus 240L or 360L recycling bin - Non-Rateable - (Refer Note 1) 767.00 785.00 -

Additional Refuse 240 litre bin - Non-Rateable - (Refer Note 1) 767.00 785.00 -

Household Recycling 240 litre bin - Rateable - fortnightly pickup No Charge No Charge -

Additional Recycling 240 litre bin - Rateable - fortnightly pickup No Charge No Charge -

Commercial Recycling 660 litre bin - Rateable - scheduled weekly pickup 402.00 411.00 -

Commercial Recycling 660 litre bin - Rateable - scheduled fortnightly pickup 384.00 393.00 -

Multi Unit Development (MUD) - Rateable Refuse/Recycling service (Refer Note 4) 190.00 194.00 -

Public Events (bin hire) 18.00 18.00 Y

Tip Passes (Redhill and Transfer Stations)

Additional waste entry (ticket) 51.00 51.00 -

No pass (car or trailer) 86.00 86.00 -

Replacement Waste Transfer Pass 31.00 31.00 -

Waste Entry Permit (per visit) for Community Group clean-up days 26.00 26.00 -

Transfer Station Passes

Recyclable Material/items (residents & ratepayers) (refer to item list) N/A No Charge -

Non-Recyclable Material/Items (all customers) - Standard 6 x 4 Trailer N/A 33.00 - - Tandem 8 X 5 Trailer ( up to 1 Tonne) N/A 58.00 - - Utes and Vans N/A 56.50 -

Tyre Disposal (only passenger and light commercial tyres accepted) - Tyres (off rims) (max 4 per resident) N/A 5.50 - - Tyres (on rims) (max 4 per resident) N/A 7.50 -

NOTES:1. All households are provided as standard, unless otherwise approved, 240L refuse bin plus 1 x 240L or 1 x 360L recycling bin. Additional bins can be provided upon request.

2. A new bin establishment fee is payable as a one off charge for all new bin services. The fee is payable on both new refuse and recycling bins issued. All refuse and recycling bins, including additional issued are exempt from GST.

3. The annual rubbish charge for domestic collection and recycling services includes the $65.00 per tonne State Landfill Levy. 4. MUD fee is based on two units sharing bins. Fee charged to each unit.5. The standard fee also includes 2 bulk waste collection, 1 green waste collection, tip passes to Redhill and Bullsbrook and access to the City's recycling drop off.

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STATUTORY PLANNING SERVICES

Development Applications

Pursuant to Town Planning (Local Government Fees) Regulations 2000

Part 1 - Maximum fixed fees

(a) Not more than $50,000 147.00 147.00 -

(b) More than $50,000 but not more than $500,000 0.32% of the

estimated cost of development

0.32% of the estimated cost of

development -

(c) More than $500,000 but not more than $2.5 million

$1,700 + 0.257% for every

$1 excess of $500,000

$1,700 + 0.257% for every

$1 excess of $500,000

-

(d) More than $2.5 million but not more than $5 million

$7,161 + 0.206% for every

$1 excess of $2.5m

$7,161 + 0.206% for every

$1 excess of $2.5m

-

(e) More than $5 million but not more than $21.5 million $12,633 +

0.123% for every $1 excess of $5m

$12,633 + 0.123% for every $1 excess of $5m

-

(f) More than $21.5 million 34,196.00 34,196.00 -

2. Determining a development application (other than extractive industry) where development has commenced or been carried out

Item 1 fee plus, by way of

penalty, twice that fee



-

3. Determining a development application for an extractive industry where the development has not commenced or been carried out 739.00 739.00 -

4. Determining a development application for an extractive industry where development has commenced or been carried out





-

1. Determining a development application (other than for an extractive industry) where the estimated cost of the development is:

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STATUTORY PLANNING SERVICES (Cont'd)

Development Applications (Cont'd)

5. Subdivision/Survey Strata, Provision of a Subdivision Clearance -

(a) not more than 5 lots $73.00 per lot $73.00 per lot -

(b) more than 5 lots but not more than 195 lots

$73.00 per lot for the first 5 lots and then $35.00

per lot

$73.00 per lot for the first 5 lots and then $35.00

per lot

-

(c) more than 195 lots 7,393.00 7,393.00 -

6. Application for change of use or the alteration or extension or change of a non-conforming use to which item 1 does not apply, where the change or the alteration, extension or change has not commenced or been carried out

295.00 295.00 -

7. Application for change of use or the alteration or extension or change of a non-conforming use to which item 2 does not apply, where the change or the alteration, extension or change has commenced or been carried out





-

8. Providing a zoning certificate 73.00 73.00 -

9. Reply to a property settlement questionnaire 80.30 80.30 -

10. Providing written planning advice 80.30 80.30 -

Part 2 - Maximum fees: scheme amendments

1. Director/City/Shire Planner 88.00 88.00 -

2. Manager/Senior Planner 66.00 66.00 -

3. Planning Officer 36.86 36.86 -

4. Other staff eg. Environmental Health Officer 36.86 36.86 -

5. Secretary/Administrative Clerk 30.20 30.20 -

Part 3 - Maximum fees: structure plans

1. Director/City/Shire Planner 88.00 88.00 -

2. Manager/Senior Planner 66.00 66.00 -

3. Planning Officer 36.86 36.86 -

4. Other staff eg. Environmental Health Officer 36.86 36.86 -

5. Secretary/Administrative Clerk 30.20 30.20 -

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Other Planning Fees And Charges

1. Application for extension of term of planning approval 295.00 295.00 -

2. Application for amending or revoking a development approval 295.00 295.00 -

3. Advertising by Notification Letters:

0-10 letters No Charge No Charge -

11-50 letters 100.00 100.00 -

51-100 letters 200.00 200.00 -

101-150 letters 300.00 300.00 -

150+ letters 400.00 400.00 -

4. Advertising by Sign on Site 150.00 150.00 -

5. Advertising by Newspaper Full Cost Recovery

Full Cost Recovery -

6. Referral to Heritage Advisor Full Cost Recovery

Full Cost Recovery -

7. Detailed Area Plans 500.00 500.00 -

8. Company Search - per search Full Cost Recovery

Full Cost Recovery Y

9. S70A Notification Processing Fee 100.00 100.00 -

10. Application for Home Business 222.00 222.00 -

11. Section 40 Certificate - Liquor Licence 250.00 250.00 -

12. Gaming Licence 250.00 250.00 -

13. Relocation of Building Envelope 147.00 147.00 -

Scheme Amendments/Structure Plans/Outline Development Plans

On lodgement of application 7,700.00 7,700.00 Y

Based on $3,300 for initiation and report to Council, subsequent estimated fees are calculated in accordance with Part 7 Local Government Planning Charges of the Planning & Development Regulations 2009. Note: Any fees not expended (except for the $3,300) will be refunded where a scheme amendment or structure plan or ODP is discontinued. A Structure Plan application which the City of Swan deems to be minor may be charged a total of $3,300, at the discretion of the Statutory Planning Manager.

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Other Planning Fees And Charges (Cont'd)

Copy of Planning Applications/Approvals

Copy of Planning Approval (Conditions & Plans) up to 10 x A4 or 5 x A3 55.00 55.00 Y

More than 10 x A4 copies, additional charge per copy 1.20 1.20 Y

More than 5 x A3 copies, additional charge per copy 2.40 2.40 Y

A2 or A1 copies, additional charge per copy 5.00 5.00 Y

A0 copies, additional charge per copy for first 3 copies $10.00 then $6.00 per copy

$10.00 then $6.00 per copy Y

Photocopy of Building Envelope 11.00 11.00 Y

Sale of Publications

Scheme Text 100.00 100.00 Y

Rural Strategy Report 100.00 100.00 Y

Strategy Map

(A4) (black & white) 20.00 20.00 Y

(A3) (black & white) 30.00 30.00 Y

(A4) (colour) 30.00 30.00 Y

(A3) (colour) 50.00 50.00 Y

Rezoning Diagrams (6 copies) Simple (no further data required) per hour 150.00 150.00 Y

Other Maps Price On Application

Price On Application Y

Strata Title Fees (WAPC Schedule of fees (Form 24))

Certificate of Approval - Built Strata Subdivision (5 or less lots). 656.00 + 65.00 per lot

656.00 + 65.00 per lot -

Certificate of Approval - Built Strata Subdivision (Over 5 lots)Refer to WAPC Schedule of fees (Form 24) CALC CALC -

NOTE: The Principal Planner has discretion to reduce or waive fees where the application is of a minor nature or it is otherwise justified.

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RECREATION & CULTURE

City Managed Recreation Facilities

Parklands Events

Site Fees

Ticketed Events (Commercial)

Events that are run by commercial organisations and charge an entry fee to the general public.

Site Fee. Attendance/Event Day (Payable/Event Day)

0 - 499 1,300.00 1,300.00 Y

500 - 1,499 2,000.00 2,000.00 Y

1,500 - 2,999 3,250.00 3,250.00 Y

3,000 - 4,999 6,500.00 6,500.00 Y

5,000 - 9,999 13,000.00 13,000.00 Y

10,000 - 19,999 19,500.00 19,500.00 Y

20,000 + 26,000.00 26,000.00 Y

Set-Up Fee. Attendance/Event Day (Payable/Event Day)

0 - 499 325.00 325.00 Y

500 - 1,499 325.00 325.00 Y

1,500 - 2,999 325.00 325.00 Y

3,000 - 4,999 650.00 650.00 Y

5,000 - 9,999 650.00 650.00 Y

10,000 - 19,999 650.00 650.00 Y

20,000 + 650.00 650.00 Y

NOTES:

1. Site fee is charged per day per event for the first three days, then per week or part thereof.

2. Set-Up fee is charged per day per event for the first 3 event days, then per week or part thereof.

City Managed Local Exhibits

Businesses to showcase their products 50.00 50.00 Y

Holding Fee. No refund if non-attendance 100.00 100.00 Y

Regional Exhibits

Businesses to showcase their products 10% of Actual Cost

10% of Actual Cost Y


National Exhibits




International Exhibits




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RECREATION & CULTURE

City Managed Recreation Facilities (Cont'd)

Cale Street Event Space (Locale)

Function rate 500 per day 500 per day Y

Security bond 250.00 to 1,000.00

250.00 to 1,000.00 -

Cancellation fee 20% of hire fees 20% of hire fees Y

Staff labour (per person per hour) 50.00 50.00 Y

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RECREATION & CULTURE (Cont'd)


Passive AreasPer Half day - 4 hours or less 115.00 118.00 YPer Full day - 5 hours plus 230.00 236.00 YCommercial per annum per location 830.00 850.00 YPersonal Trainers Identification Flag Bond 100.00 100.00 -

Casual Oval HireHire includes use of Pavilion, Change Room and Toilet if availablePer Half Day Booking - 4 hours or less 115.00 118.00 YPer Full Day Booking - 5 hours plus 230.00 236.00 YPer Hour 27.00 27.50 YSchools - during school hours 13.00 13.50 YSchools - out of school hours 27.00 27.50 YCommercial per hour 35.00 35.00 YCommercial per annum per location 830.00 850.00 YTurf Wicket per day per wicket 270.00 275.00 YPre Home and Away Season - Club casual booking field (up to 4 hours) 27.00 27.50 YPre Home and Away Season - Club casual booking field (per hour) 27.00 27.50 Y

Sportsgrounds

Seasonal bookings are based on a home and away fixed season

Pavilion use (clubroom, change rooms, storerooms, toilets) 310.00 320.00 Y

Per Club Per Season

Training and Matches

Football Soccer Rugby League Cricket Softball/Baseball Hockey Netball

Juniors

Basic charge per player per home and away season 9.50 10.00 Y

SeniorsBasic charge per player per home and away season 55.00 57.00 YAdditional session up to 2hrs-weekday (within season) 17.00 17.50 YAdditional session up to 2hrs-weekend (within season) 32.00 33.00 Y

Facilities other than City Leisure Centres at Swan Park, Altone Park, Ballajura Aquatic Centre and Midland Sports Complex.

NOTE: Where additional Pavilion bookings (outside seasonal training and match play use) are made, casual pavilion hire fees and charges will apply.NOTE: The original "Kingfisher Pavilion Clubroom", the "Lilac Hill Central Pavilion" and "The Pavilion" at Pickett Park are under a "Licence Agreement" and are managed independently by resident groups and are therefore excluded from these arrangements.

The charges below are for use of the playing fields and includes the use of floodlights if available. Charges are based on a per player charge with a minimum number of players per team as follows:

NOTE: The basic charge for senior players is for not more than two training sessions per week or one home competition match per week and includes the use of floodlights if available. Over and above this usage, senior players will incur the additional use charges.

20 players13 players15 players12 players11 players13 players9 players

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Training Or Matches Only

Juniors - Basic charge per player per season 6.50 6.75 Y

Seniors - Basic charge per player per season 30.00 31.00 Y

Ellenbrook District Open Space

Synthetic Fields

Local Club

Juniors - per player per season 11.50 11.75 Y

Seniors - per player per season 66.00 67.00 Y

Additional session up to 2hrs-weekday (within season) 22.00 22.50 Y

Additional session up to 2hrs-weekend (within season) 40.00 41.00 Y

Non-Local Club

Juniors - per player per season 14.50 15.00 Y

Seniors - per player per season 87.00 89.00 Y

Seniors - additional usage per weekday (within season) 28.00 28.50 Y

Seniors - additional usage per weekend (within season) 51.00 52.00 Y

Casual Use

Community - per hour per field 47.00 48.00 Y

Commercial - per hour per field 115.00 118.00 Y

Community - per hour per half field N/A 24.00 Y

Commercial - per hour per half field N/A 59.00 Y

Community - per hour per quarter field N/A 12.00 Y

Commercial - per hour per quarter field N/A 29.50 Y

Exhibition/One off games N/A up to 500.00 Y

Pre Home and Away Season - Club casual booking per field (up to 4 hours) 50.00 51.00 Y

Post Home and Away Season - Club casual booking per field (per hour) 47.00 48.00 Y

Equipment Hire 5.00 5.00 Y

Sports Competitions/Programs

Seniors - Soccer game fee per team 65.00 65.00 Y

Seniors - Touch Rugby game fee per team 65.00 65.00 Y

Seniors - Small sided AFL game fee per team 90.00 90.00 Y

Seniors - Grass Court Netball game fee per team N/A 77.00 Y

Seniors - Ultimate Frisbee game fee per team N/A 50.00 Y

Seniors - Nomination fee per team 65.00 65.00 Y

Seniors - Structured Program per session 13.00 13.00 Y

Juniors - Soccer game fee per team 45.00 45.00 Y

Juniors - Touch Rugby game fee per team 45.00 45.00 Y

Juniors - Small sided AFL game fee per team 81.00 81.00 Y

Juniors - Grass Court Netball game fee per team N/A 63.00 Y

Juniors - Structured Program per session 9.00 9.00 Y

Juniors - Individual nomination fee per term 100.00 100.00 Y

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Ellenbrook District Open Space (Cont'd)

Sports Competitions/Programs (Cont'd)

Schools - Local

During School Hours (9am-3pm) - per hour per field 35.00 35.00 Y

Out of School Hours - per hour per field 45.00 45.00 Y

Schools - Non-Local

During School Hours (9am-3pm) - per hour per field 45.00 45.00 Y

Out of School Hours - per hour per field 65.00 65.00 Y

Per hour - Public Holidays 150.00 150.00 Y

Event PackagesZorb Soccer N/A 240.00-800.00 Y

Sports Packages N/A 200.00 plus 10 per child Y

Promotional Advertising Fees (Signage)

Small Pitchside Signage Package - per annum 2,750.00 2,750.00 Y

Large Pitchside Signage Package - per annum 4,400.00 4,400.00 Y

Social Team Sponsorship - per annum 500.00 500.00 Y

Hire of Halls, Pavilions, Meeting Rooms & Community Centres

Group 1:

♦ Midland Town Hall - Main Auditorium & Upstairs Meeting Room

♦ Old Midland Courthouse Auditorium & Meeting Room

♦ Midland Junction Arts Centre

Midland Town Hall - Main Auditorium (Including Commercial Kitchen)

Hire cost per event per hour - Monday to Friday (Note: Hire cost per event to a maximum of $792 per calendar day Monday to Friday) 113.00 113.00 Y

Hire cost per event per hour (to a maximum $936 per calendar day) - Weekend (Saturday to Sunday inclusive) 125.00 125.00 Y

Hire cost per event per hour (to a maximum $1,024 per calendar day) - Public Holidays 137.00 137.00 Y

Midland Town Hall - Upstairs Meeting Room

Per hour - Monday to Friday - (maximum daily charge $616) 83.00 83.00 YPer hour - Saturday to Sunday 94.00 94.00 YPer hour - Public Holidays 99.00 99.00 Y

NOTE: Where additional Pavilion bookings (outside seasonal training and match play use) are made, casual Pavilion hire fees and charges will apply.NOTE: Hire and bond fees for extraordinary bookings are assessed on a case by case basis. NOTE: Booking of one field will give access to one set of change rooms and toilets.

Facilities other than City Leisure Centres at Swan Park, Altone Park, Ballajura Aquatic Centre and Midland Sports Complex.

79



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Hire of Halls, Pavilions, Meeting Rooms & Community Centres (Cont'd)

Group 1: (Cont'd)

Old Midland Courthouse - Auditorium (Only)


Old Midland Courthouse - Meeting Room B (Only)


Old Midland Courthouse - Auditorium & Meeting Room B (Together)


Midland Junction Arts Centre - Auditorium/Theatre includes Backstage & Rehearsal Studio (performance)

Midland Junction Arts Centre Auditorium/Theatre per hour - Minimum 3 hours (Performance) - minimum daily charge applies Weekend/Public Holiday 69.00 69.00 Y

Midland Junction Arts Centre Auditorium/Theatre per day - Monday to Friday (Performance) 347.00 347.00 Y

Midland Junction Arts Centre Auditorium/Theatre per day - Weekend/Public Holiday (Performance) 464.00 464.00 Y

Midland Junction Arts Centre Auditorium/Theatre per season (Performance) - Commercial 20% of ticketing 20% of ticketing Y

Midland Junction Arts Centre - Auditorium/Theatre includes Backstage & Rehearsal Studio (non-performance)

Midland Junction Arts Centre - Auditorium/Theatre per hour - Minimum 3 hours (Non-Performance) - Minimum daily charge applies Weekend/Public Holiday 46.00 46.00 Y

Per day - Monday to Friday (Non-Performance) 208.00 208.00 Y

Midland Junction Arts Centre - Auditorium/Theatre per day Weekend/Public Holiday (Non-Performance) 232.00 232.00 Y

Midland Junction Arts Centre - Auditorium/Theatre per Season (Non-Performance) - Commercial 696.00 696.00 Y

Midland Junction Arts Centre - Backstage & Rehearsal Studio Per hour - Minimum daily charge applies Weekend/Public Holiday 29.00 29.00 YPer day - Monday to Friday (Non-Performance) 138.00 138.00 YMidland Junction Arts Centre - Backstage & Rehearsal Studio per day - Weekend/Public Holiday 173.00 173.00 Y

Midland Junction Arts Centre - Performing Arts Overflow Room

Per hour - Minimum daily charge applies Weekend/Public Holiday 29.00 29.00 Y

Per day - Monday to Friday 138.00 138.00 Y

Per day - Weekend/Public Holiday 173.00 173.00 Y

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Group 1: (Cont'd)

Midland Junction Arts Centre - Hallway Classroom




Midland Junction Arts Centre - Verandah Wet Room




Midland Junction Arts Centre - Bar Function Room

Per hour - When used with a Performance Season 30% of profit 30% of profit Y




Midland Junction Arts Centre - Meeting Room




Midland Junction Arts Centre - White Gallery

Per Day 57.00 57.00 Y

Per Week (maximum 7 consecutive days) 290.00 290.00 Y

Midland Junction Arts Centre - Hallway Gallery

Per Day 46.00 46.00 Y

Per Week (maximum 7 consecutive days) 232.00 232.00 Y

Booking Deposits/Bonds/Cancellation Fees

Booking Deposit 50% of booking fee

50% of booking fee Y

Bond - With Alcohol 500.00 500.00 -

Bond - No Alcohol 250.00 250.00 -

Cancellation fee (greater than 14 days of event) 55.00 55.00 Y

Cancellation fee (14 days or less prior to event) minimum $55 100% of deposit 100% of deposit Y

● Approved/Incorporated Not-for-Profit Community Groups (20% discount)

NOTE: Discounts (only one discount applies) - Room Hire Only● Non commercial use (eg. private family functions/weddings & non-incorporated not for profit community groups (10% discount)

● Bulk Booking (where minimum 30 hours are booked and the event/meeting is held within one month of initial event/meeting) (30% discount)● Performing Arts Seasonal performances discount. Refer Fees & Charges Schedule above for each Facility

81



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Group 1: (Cont'd)

Other Charges

Facility make-good, cleaning or damage arising from event Full Recovery of Cost

Full Recovery of Cost Y

Security guard/crowd control (2 guards required for more than 150 persons) rate per guard per hour minimum 4 hours weekday 77.00 77.00 Y

Security guard/crowd control (2 guards required for more than 150 persons) rate per guard per hour minimum 4 hours weekend 105.00 105.00 Y

Security guard/crowd control (2 guards required for more than 150 persons) rate per guard per hour minimum 4 hours public holidays, new years eve 145.00 145.00 Y

Auditorium Banquet tables (erect/dismantle) price per table 33.00 33.00 Y

Auditorium Chair set-up and stacking by venue staff (flat fee) 220.00 220.00 Y

Tea/Coffee service (station) (per cup) 2.00 N/A -

Linen for tables and/or chairs (where available) Full Recovery of Cost N/A -

Exhibition panels (where available) Full Recovery of Cost

Full Recovery of Cost Y

Replacement or Lost Keys (per key) 77.00 77.00 Y

Group 2:

♦ Woodlake Community Centre

♦ Kingfisher Community Centre

♦ Stratton Community Centre

♦ Lockridge Community Centre

♦ Charlottes Vineyard Community Centre

♦ Ellenbrook Pavilion (Southern Pavilion)

♦ Caversham Community Building

♦ Ellenbrook Library Community Resource Centre Meeting Room - Large

♦ Ellenbrook District Open Space Northern Community Building - Meeting Rooms and Club Room

Functions

Hire cost per booking - up to a maximum of 8 hrs 420.00 430.00 Y

Bond – With Alcohol 300.00 to 1,000.00

300.00 to 1,000.00 -

Bond – No Alcohol 250.00 250.00 -

Meetings

Large Hall or Meeting Room – per hour 31.00 31.50 Y

Activity Room – per hour 24.00 24.50 Y

Meeting Room – per hour 19.00 19.50 Y

♦ South Ballajura Community Centre

♦ Ballajura Community Centre

♦ Alice Daveron Community Centre

♦ Aveley Community Centre

♦ Ethel Warren Bullsbrook Community Centre

♦ Dayton Community Centre

82



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Group 2 (Cont'd)

Commercial Use

Large Hall or Meeting Room – per hour 47.00 48.00 Y

Activity Room – per hour 29.00 29.50 Y

Meeting Room – per hour 29.00 29.50 Y

Set-up fee – per hour 21.00 21.50 Y

Cancellation fee (if cancelled within 14 days of booking) 25% of hire fee 25% of hire fee Y

Call-out Fee - Non-Key Collection - Per attendance 110.00 110.00 YFire Brigade Call‐out arising from improper use of the facility and associated

fire equipmentup to 750.00 up to 750.00 Y

Ellenbrook District Open Space Northern Community Building - Function Room

Functions



300.00 to 1,000.00 -

Bond – No Alcohol 250.00 250.00 -

Meetings

Meeting - per hour 70.00 50.00 Y

Commercial - per hour 100.00 75.00 Y

Group 3:

♦ Guildford Town Hall

♦ Baskerville Hall

♦ Coolamon Pavilion

♦ Malvern Springs Community Centre

♦ Charlottes Vineyard Pavilion

Functions



300.00 to 1,000.00 -

Bond – No Alcohol 250.00 250.00 -

Meetings

Large Hall – per hour 23.00 23.50 Y

Small Hall – per hour 20.00 20.50 Y

Commercial Use




Cancellation Fee (Within 14 days of booking) 25% of hire fee 25% of hire fee Y


fire equipmentup to 750.00 up to 750.00 Y

♦ Caversham Hall

♦ Gidgegannup Hall

♦ Pickett Park Hall

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Group 4:

♦ All Other Facilities

Functions



300.00 to 1,000.00 -

Bond – No Alcohol 250.00 250.00 -

Meetings



Commercial Use




Cancellation fee (Within 14 days of booking) 25% of hire fee 25% of hire fee Y


fire equipment.up to 750.00 up to 750.00 Y

Contribution to Facility Operation Costs

Per Booking Per day 12.00 13.00 YNOTE: Applicable to Incorporated Senior and Junior Community Groups

Concessions

First meeting in month

Schools during school hours 12.00 13.00 Y

Ratepayer Association, Residents Groups, Locality Groups and Progress Associations No Charge No Charge -

Subsequent meetings in a month

Schools during school hours 12.00 13.00 Y

Ratepayer Association, Residents Groups, Locality Groups and Progress Associations 12.00 13.00 Y

Key Bonds

Following charge applies to any of Council's Multi-use facilities

Key Bond 100.00 100.00 -

Replacement of Lost Keys 77.00 77.00 Y

Tennis Courts

Schools during school hours - per hour/court 12.50 12.50 Y

Casual use – per hour 14.50 14.50 Y

Club use (Commercial)

Seniors – per hour 24.00 25.00 Y

Juniors – per hour 15.50 16.00 YFloodlights (all users) – per hour/court 7.50 7.50 Y

NOTE: Bond fees are assessed on a case by case basis according to the nature and type of booking.

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Midland Sports Complex Charges

Function RoomPer Hour

Non-Commercial Rate (Refer to Note 1) 72.00 72.00 Y

Commercial Rate 115.00 95.00 Y

Function

Non-Commercial Rate (Refer to note 1) up to four hours N/A 320.00 Y

Non-Commercial Rate greater than 4 hours, maximum of eight hours 570.00 570.00 Y

Commercial Rate On Application On Application Y

Bond 250.00 to 1,000.00

250.00 to 1,000.00 -

Social Room

Per Hour



Function



Bond 250.00 to 1,000.00

250.00 to 1,000.00 -

Meeting Room

Per Hour



Function


Bond 250.00 to 1,000.00

250.00 to 1,000.00 -

NOTE 1: Non-Commercial Rate includes private functions and not for profit organisations

NOTE 2: Bond fees are assessed on a case by case basis according to the nature and type of booking

Tennis Grass Court Hire

Grass Court Hire per hour 26.00 26.00 Y

Lawn Bowls

Barefoot bowls / Bowling programs per game 16.00 16.00 Y

Rink (synthetic) per game 15.00 15.00 Y

Rink (grass greens) per game 26.00 26.00 Y


Floodlights (all users) per hour per rink 7.50 7.50 Y

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Midland Sports Complex Charges (Cont'd)

Equipment and other Costs

TV and DVD player 40.00 40.00 Y

PA System 60.00 60.00 Y

Multi Media Projector 60.00 60.00 Y

Kitchen Hire and/or use 175.00 175.00 Y

Tea/Coffee Service 4.50 4.50 Y

Set up/Staffing Fees (per person per hour) 50.00 50.00 Y

Outside Catering Fee 55.00 55.00 Y

BBQ Hire 35.00 35.00 Y

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Leisure Centre Charges

Aquatic Centre

General Entry

Adult 6.20 6.30 Y

Child 4.80 4.80 Y

Child Under 5 Years No Charge No Charge -

Concession 4.80 5.00 Y

Spa add on 4.60 4.80 Y

Spa and Sauna add on (Swan Park only) 4.60 4.80 Y

Family Pass (2 adults & 2 children) 18.50 18.50 Y

Spectator Fee 2.50 2.50 Y

Vacation Swim (Child entry) 4.80 4.80 Y

Splash Disco 15.00 15.00 Y

Dive in Movies (pre-sale tickets) 15.00 15.00 Y

Dive in Movies (purchased on day of event) 20.00 20.00 Y

Birthday Party (first 10 children) Up to 350.00 Up to 350.00 Y

Birthday Party additional child (per entry) Up to 25.00 Up to 25.00 Y

Inflatable Single Entry 2.00 2.00 Y

Inflatable Hire per hour 100.00 100.00 Y

Bouncy Castle Single Entry 2.00 2.00 Y

Bouncy Castle Hire per hour 55.00 55.00 Y

Swim Spa & Sauna

Adult 10.80 11.00 Y

Concession 9.80 9.80 Y

Discount Cards

10 pass - Adult 62.00 63.00 Y

10 pass - Junior 48.00 48.00 Y

10 pass - Concession 48.00 50.00 Y

Vacation Swim - 10 Pass Child 48.00 48.00 Y

Vacation Swim - 10 Pass Spectator 25.00 25.00 Y

NOTE: Includes 11 entries for the price of 10

Hire

Lane Hire - per lane per hour 13.00 13.50 Y

Lane Hire Commercial - per lane per hour 26.00 27.00 Y


Staff Labour - Per person per hour 50.00 50.00 Y

87



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Leisure Centre Charges (Cont'd)

Swim School

Upfront Payment

Adult & Child 150.00 155.00 -

Preschool 150.00 155.00 -

School Aged 150.00 155.00 -

Second and subsequent children (5% discount) 142.50 147.25 -

Adult 165.00 165.00 -

Private School Lessons 60.00 60.00 -

Private One on One Lessons 47.50 47.50 -

Private Two on One Lessons (each child) 30.00 30.00 -

Bronze Medallion 185.00 185.00 -

NOTE: Fees set on a pro-rata basis for a term (10 weeks)

Fortnightly Direct Debit

Direct Debit - Adult & Child 32.50 32.50 -

Direct Debit - Preschool 32.50 32.50 -

Direct Debit - School Aged 32.50 32.50 -

Direct Debit - 2nd and subsequent children (5% discount) 30.90 30.90 -

Monthly Direct Debit

Direct Debit - Adult & Child 65.00 65.00 -

Direct Debit - Preschool 65.00 65.00 -

Direct Debit - School Aged 65.00 65.00 -

Direct Debit - 2nd and subsequent children (5% discount) 61.75 61.75 -

Altone Park, Ballajura, Swan Park

Dolphin/Torpedos Squad (per week) 15.00 15.50 Y

Junior/Skill Squad per month 105.00 107.00 Y

Senior/Development Squad per month 120.00 122.00 Y

Casual Coaching Fee 20.00 20.00 Y

Intermediate Squad per month (Swan Park only) 135.00 137.00 Y

Senior Squad per month (Swan Park only) 145.00 147.00 Y

Adult Squad per month (Swan Park only) 120.00 122.00 Y

Squad membership plus one Centre membership option - per month (Swan Park only) 180.00 185.00 Y

88



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Leisure Centre Charges (Cont'd)

Swim School (Cont'd)

Direct Debit - Rolling Contract - Monthly Debit

Direct Debit - Skills/Junior 96.25 98.08 Y

Direct Debit - Age Development 110.00 111.83 Y

Direct Debit - Development/Senior 110.00 111.83 Y

Direct Debit - Intermediate 123.75 125.58 Y

Direct Debit - Senior Development 132.91 134.75 Y

Direct Debit - Senior 132.91 134.75 Y

Direct Debit - Adult (Early Birds) 110.00 111.83 Y

Direct Debit - Rolling Contract - Fortnightly Debit

Direct Debit - Skills/Junior 48.12 49.04 Y

Direct Debit - Age Development 55.00 55.91 Y

Direct Debit - Development/Senior 55.00 55.91 Y

Direct Debit - Intermediate 61.87 62.79 Y

Direct Debit - Senior Development 66.45 67.37 Y

Direct Debit - Senior 66.45 67.37 Y

Direct Debit - Adult (Early Birds) 55.00 55.91 Y

School Use - Aquatic Entry

Entry 3.10 3.20 Y

Lane Hire 13.00 13.50 Y

Carnival venue hire - negotiated space 500.00 500.00 Y

Health FitnessLeisure Centre Gymnasiums

School use 9.50 10.00 Y

Casual entry 18.50 19.00 Y

Concession entry 16.50 17.00 Y

Appraisals 55.00 55.00 Y

Active Senior Circuit 7.50 7.70 Y

Living Longer Living Stronger 7.50 7.70 Y

Zumba Gold only 7.50 7.70 Y

Single Person - Personal training 5 sessions (Member) 225.00 225.00 Y

Single Person - Personal training 10 sessions (Member) 399.00 399.00 Y

Single Person - Personal training 5 sessions (Non-Member) 250.00 250.00 Y

Single Person - Personal training 10 sessions (Non-Member) 450.00 450.00 Y

Partner Session - Personal training 5 sessions (Member) 350.00 350.00 Y

Partner Session - Personal training 10 sessions (Member) 599.00 599.00 Y

Partner Session - Personal training 5 sessions (Non-Member) 375.00 375.00 Y

Partner Session - Personal training 10 sessions (Non-Member) 675.00 675.00 Y

89



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Leisure and Aquatic Centre Memberships (Cont'd)

Leisure Centre Fitness Classes

School use 9.50 10.00 Y

Casual entry 13.50 14.00 Y

Concession entry 12.50 13.00 Y

Group Booking - up to 20 people 150.00 150.00 Y

NOTE: Includes Aqua Group Fitness Classes

Upfront Payment 12 Months

Express Fitness 650.00 665.00 Y

Combo 760.00 775.00 Y

Complete Package 875.00 895.00 Y

Mums and Bubs 955.00 995.00 Y

Mums and Bubs plus Pools 1,065.00 1,105.00 Y

Family 2,100.00 2,130.00 Y

FIFO 650.00 665.00 Y

Kick Start up to 500.00 up to 500.00 Y

Direct Debit - Rolling Contract - Monthly Debit


Combo 70.00 71.00 Y



Mums and Bubs plus Pools 100.00 104.00 Y

Family 200.00 203.00 Y

FIFO 60.00 61.00 Y


Direct Debit - Rolling Contract - Fortnightly Debit


Combo 35.00 35.50 Y



Mums and Bubs plus Pools 50.00 52.00 Y

Family 100.00 101.50 Y

FIFO 30.00 30.50 Y


90



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Leisure and Aquatic Centre Memberships (Cont'd)

Insurance Membership - (Upfront Payment or Invoice Only)

3 Month Aquatic 270.00 280.00 Y

3 Month Gym 270.00 280.00 Y

3 Month Gym and Aquatic 350.00 360.00 Y

NOTES:

● Not all options are available at all centres.● Can be marketed at a daily, weekly, fortnightly, monthly and annual rate.● Annual increment will apply to monthly and fortnightly rolling direct debits.● The memberships above will be the only memberships available to new members.● 50% Discount for seniors 65 years of age & over (conditions apply).

Leisure and Aquatic Centre Membership Promotions

NOTE: Timing of promotions at Centre Manager discretion

$30 for 30 days 30.00 30.00 Y

12 Week Challenge - Non-Member up to 500.00 up to 500.00 Y

12 Week Challenge - Member up to 400.00 up to 400.00 Y

30 Day Challenge - Non-Member up to 250.00 up to 250.00 Y

30 Day Challenge - Member up to 200.00 up to 200.00 Y

Free membership option upgrade No Charge No Charge -

Additional 1 month free added to membership No Charge No Charge -

Free 7 day Trial No Charge No Charge -

Free Entry Trial Pass No Charge No Charge -

Member privilege discount N/A up to 5% Y

Online purchase discount N/A up to 5% Y

Second & subsequent children N/A up to 5% Y

Corporate Options (Upfront)

Gold Gym - Pass Cards 200 visits N/A 1,800.00 Y

Gold Pool - Pass Cards 200 visits N/A 800.00 Y

Silver Gym - Pass Cards 100 visits N/A 1,000.00 Y

Silver Pool - Pass Cards 100 visits N/A 500.00 Y

Bronze Gym - Pass Cards 50 Visits N/A 550.00 Y

Bronze Pool - Pass Cards 50 Visits N/A 275.00 Y

Leisure and Aquatic Centre Membership Administration Fees

Membership Transfer Fee 30.00 30.00 Y

Direct Debit Dishonoured Fee 10.00 10.00 Y

● Memberships include access to Swan Park Leisure Centre, Altone Park Leisure Centre and Ballajura Aquatic Centre.

91



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Room Hire

Function Room - Swan Park

Non-Commercial per hour 45.00 47.00 Y

Commercial per hour 70.00 70.00 Y

School use per hour 40.00 40.00 Y

Function Rate (4 hours & under) 390.00 390.00 Y

Function Rate (over 4 hours) 725.00 725.00 Y

Security Bond 250.00 to 1,000.00

250.00 to 1,000.00 -

Staff Labour (per person per hour) 50.00 50.00 Y

Meeting Room (Crèche) 33.00 33.00 Y

Cancellation fee (% of total hire fee) 20% 20% Y

NOTE: Hire and bond fees for extraordinary bookings are assessed on a case by case basis.

Function Room - Altone Park

Non-Commercial per hour 47.00 47.00 Y

Commercial per hour 70.00 70.00 Y

School use per hour 40.00 40.00 Y

Function Rate (4 hours & under) 390.00 390.00 Y

Function Rate (over 4 hours) 725.00 725.00 Y

Security Bond 250.00 to 1,000.00

250.00 to 1,000.00 -

Staff Labour (per person per hour) 50.00 50.00 Y

Multipurpose Rooms (per hour) - Altone Park

Non-Commercial (single) 40.00 40.00 Y

Non-Commercial (combined) 47.00 47.00 Y

Commercial (combined) 70.00 70.00 Y

Meeting Room (Crèche) 33.00 33.00 Y

Cancellation fee (% of total hire fee) 20% 20% Y

Staff Labour (per person per hour) 50.00 50.00 YNOTE: Hire and bond fees for extraordinary bookings are assessed on a case by case basis.

Court Hire

Basketball, Netball, Volleyball, Soccer (per court) (min 1 hour)

Peak – per hour (from 4pm) 47.00 47.00 Y

Off peak – per hour (before 4pm) 40.00 40.00 Y

Commercial – casual one-off booking - per hour 130.00 130.00 Y

Commercial – regular on-going booking - per hour 65.00 65.00 Y

School use per court - per hour 40.00 40.00 Y

Badminton

Per court per hour 25.00 25.00 Y

School use - 2-4 courts - per hour 40.00 40.00 Y

School use - 6-8 courts - per hour 80.00 80.00 Y

92



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Room Hire (Cont'd)

Sports Halls

Junior

General Entry - Per entry 6.00 6.00 Y

Netball, Basketball, Volleyball, Soccer

Game fee per player 8.00 8.00 Y

Badminton - casual entry 8.50 8.50 Y

Junior Lifestyle Programs Entry Fee

To be paid on a term basis, pro-rata up to 20.00 up to 20.00 Y

School Holiday Sports Program Early Bird Registration N/A 136.00 Y

School Holiday Sports Program Normal Registration N/A 152.00 Y

Second & subsequent child discount N/A 5% Y

Senior

Game fee per team - Netball 70.00 77.00 Y

Game fee per team - Soccer 60.00 65.00 Y

Game fee per team - Basketball 60.00 65.00 Y

NOTE:● A two game fee team discount will apply to any team who pays for a full season upfront● Two game fee per team will be charged as forfeit bond at the time of nomination● Additional forfeit bond game fees will be applied to teams who forfeit

Senior Lifestyle Programs Entry Fee

To be paid on a term basis, pro-rata up to 20.00 up to 20.00 Y

Crèche

Flat Fee - Member (up to 2 hours) 4.70 4.80 Y

Flat Fee - Non-Member (up to 2 hours) 5.70 5.80 Y

10 Pass - Member (up to 2 hours) 47.00 48.00 Y

10 Pass - Non-Member (up to 2 hours) 57.00 58.00 Y

Vacation Care

Daily Rate 75.00 N/A -

Late Fee (per minute) 1.00 N/A -

Administration Fees

Cancellation fee (% of unused hire fees) 20% 20% Y

Promotional Advertising Fees

Council Buildings Fixed Signage

Small per annum 1,100.00 1,100.00 Y

Medium per annum 3,300.00 3,300.00 Y

Large per annum 5,500.00 5,500.00 Y

Extra Large per annum 6,600.00 6,600.00 Y

93



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Waste Disposal Trucks Signage

Back Panel per annum 4,400.00 4,400.00 Y

Side Panel per annum 5,500.00 5,500.00 Y

2 Side Panels plus Back Panel per annum 13,200.00 13,200.00 Y

In Centre - Television Screen Display

1 Month 220.00 220.00 Y

12 Months 2,200.00 2,200.00 Y

In Centre - Sponsors/Stall Holders 150.00 to 300.00

150.00 to 300.00 Y

In Centre - Brochure Advertisements (Half Page/Full Page) 1,100.00 to 2,200.00

1,100.00 to 2,200.00 Y

In Centre Advertising 1,175.00 1,175.00 Y

94



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GST Inc


LIBRARY

Printing/Copying

Black and White

A4 (single sided) 0.20 0.20 Y


Colour



3D Printing

Flat fee 5.00 5.00 Y

Additional fee for filament per metre 0.50 0.50 Y

Facsimiles

Perth Metro area

First page 3.00 3.00 Y

Each additional page 1.00 1.00 Y

Country WA & Interstate



International



Public Library Services

USB drive (8GB only) 8.00 8.00 Y

Laminating at Altone, Ballajura, Ellenbrook & Midland

A4 2.00 2.00 Y

A3 4.00 4.00 Y

Membership replacement cards 3.00 3.00 Y

Library Bags 1.00 1.00 Y

Invigilated exam 25.00 25.00 Y

Purchase of compiled copy of Oral Local History - soft cover 10.00 10.00 Y

Purchase of compiled copy of Oral Local History - hard cover 20.00 20.00 Y

Library ProgrammesAuthor Talks & Presentations CALC CALC Y

Big Book Club events CALC CALC Y

Book Club Membership (per month) 5.00 5.00 Y

Hire of Book Club sets (Subscription per annum) 130.00 130.00 Y

Hire of meeting room - Ballajura per hour

Ratepayer groups, Locality Group, Progress Associations, Resident Groups, Pensioners and concession card holders 9.00 9.00 Y

Community /Not for profit 9.00 9.00 Y

Church Groups, Government Agencies 15.50 15.50 Y

Business organisations 23.00 23.00 Y

95



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GST Inc


TRANSPORT

Parking Fees & Infringements

Parking Fees

Stafford Street Parking Station (No. 2)

Short term parking in marked bays per hour 1.50 1.50 Y

Old Great Northern Parking Station (No. 13) including parking within the eastern side of Cosmo Lane


The Courthouse Parking Station (No. 3) including parking within the western side of Cosmo Lane

All day parking in marked bays 6.00 6.00 Y

Poynton Avenue Parking Station (No. 6)

Reserved Bay 12 Months Parking Permit 1,100.00 1,200.00 Y

Per Month Permit 101.00 N/A -

Spring Park Road Parking Station (No. 8)


Stafford Street Parking Station (No. 9)

Up to three hours short term parking in marked bays per hour 1.50 1.70 Y

All day parking ticket in marked bays 6.00 6.80 Y

Morrison Road Parking Station (No. 16)

Reserved Bay 12 Months Parking Permit 1,400.00 1,500.00 Y


Cale Street Parking Station (No. 10)


Short term (Shopper) Parking StationsPer hour except Stafford St No 2 PS 1.50 N/A -

Old School Lane (MJAC) Parking Station (No. 12)Short term parking in marked bays per hour N/A 1.70 Y

Keane Street Parking Station (No. 18)Short term parking in marked bays per hour N/A 1.50 Y

The Sidings Parking Station (No.15) (Yelverton St)


On street parking as initiatedShort term parking in marked bays per hour 2.00 2.00 Y

Parking Stations (No's 3 & 9)

Reserved Bay 12 Months Parking Permit N/A 1,500.00 Y

Annual Parking Permit replacementReplacement of lost or stolen parking permit 25.00 15.00 Y

96



2017/18$

GST Inc


TRANSPORT (Cont'd)

Parking Fees & Infringements (Cont'd)

Parking Infringements (Offence Description)

Not parked close and parallel and facing wrong way 60.00 45.00 -

Parking not wholly within parking bay (carriageway) 60.00 45.00 -

Parking a vehicle other than a motor cycle in an area designated for motor cycle parking only 60.00 45.00 -

Vehicle parked of a class other than permitted by signs/marks 60.00 45.00 -

Moving a vehicle to defeat a time limit (parking station/area) 60.00 45.00 -

Moving a vehicle to defeat a time limit (thoroughfare) 60.00 45.00 -

No stopping area 100.00 45.00 -

Exceeding time limit 60.00 45.00 -

Exposing vehicle for sale within thoroughfare 60.00 45.00 -

No parking area 80.00 60.00 -

Parking on or over footpath 60.00 45.00 -

Parked within an intersection 100.00 75.00 -

Obstructing of a carriageway or private driveway etc. 80.00 60.00 -

Over 8 metre vehicle parked on carriageway over 1 hour 60.00 45.00 -

Double parked on a carriageway 80.00 60.00 -

Standing in a bus stand or within specified distance 60.00 45.00 -

Within 6m of property line at intersection 60.00 45.00 -Commercial vehicle tare in excess 3 tonne parked longer than 2 hours in a carriageway 80.00 60.00 -

Unauthorised stopping on verge 60.00 45.00 -

Verge parking prohibited by sign 60.00 N/A -

Verge parking by caravan, bus, boat, tractor, trailer or truck (tare over 3 tonnes), between 6pm to 7am 60.00 N/A -

Verge parking in excess 4 hours consecutively, by caravan, bus, boat, tractor, trailer or truck (tare over 3 tonnes), between 7am to 6pm 60.00 N/A -

No valid permit (displayed incorrectly/no ticket/Expired) 60.00 45.00 -

No valid ticket (displayed incorrectly/no ticket/Expired) 60.00 45.00 -Parking not wholly within parking bay (parking station) 60.00 45.00 -Loading zone used by non-commercial vehicle 80.00 60.00 -Parked on a reserve without City licence 60.00 45.00 -Special permit not displayed where required 60.00 45.00 -Valid residential permit not displayed where required 60.00 45.00 -Parking on private land without consent of owner/occupier 80.00 60.00 -Unauthorised parking on private parking area with sign 80.00 60.00 -All other offences not specified 60.00 45.00 -

97



2017/18$

GST Inc


TRANSPORT (Cont'd)

Parking Fees & Infringements (Cont'd)

Parking Agreements

Application for a new Private Property Parking Agreement 150.00 150.00 Y

Annual renewal of a Private Property Parking Agreement 75.00 75.00 Y

Application for a new Commercial Property Parking Agreement 1,500.00 1,500.00 Y

Annual renewal of a Commercial Property Parking Agreement 750.00 750.00 Y

Application for an infringement to be withdrawn 60.00 60.00 Y

Traffic Management

Traffic Management Plan Assessment Fee Actual cost +10% Actual cost +10% Y

Traffic Counts - Existing - For Each Classifier Report 33.00 33.00 Y

Heavy Vehicle Permits

Heavy Vehicle User Approval - Single Trip 132.00 132.00 Y

Heavy Vehicle User Approval - Multiple Trips 374.00 374.00 Y

Subdivision Costs

Expenses of road or waterway construction and road drainage

** Where the person has not engaged a consulting engineer 3.0% 3.0% -

** Where the person has engaged a consulting engineer 1.5% 1.5% -

** Based on cost of construction and drainage as estimated by the Council

Smaller Subdivisions - Supervision/Inspection of drainage and common property driveways 174.00 179.00 -

General Rural Subdivisions - Road Contribution (per lot) 2,443.00 2,516.00 -

Road/Pedestrian Access Way Closures

Application for Road Closure 560.00 560.00 -

Application for Pedestrian Access Way Closure 560.00 560.00 -

98



2017/18$

GST Inc


OTHER PROPERTY AND SERVICES

ECONOMIC SERVICES

Building Services

Applications for Building and Demolition Permits (Building Regulations 2012 - Schedule 2, Division 1)

Certified Application for Class 1 and 10 (s.16 (1))0.19% of value of

building work minimum 96.00

0.19% of value of building work

minimum 97.70-

Certified Application for Class 2 - 9 (s.16 (1))0.09% of value of

building work minimum 96.00


minimum 97.70-

Uncertified Application for a Building Permit (Class 1a and 10) (s.16 (1)) 0.32% of value of building work

minimum 96.00


minimum 97.70-

Application for a Demolition Permit Class 1 and 10 (s.16 (1)) 96.00 97.70 -

Application for a Demolition Permit Class 2 - 9 (s.16 (1)) 96 per storey 97.70 per storey -

Application to extend the time during which a Building or Demolition Permit has effect (s.32 (3)(f)) 96.00 97.70 -

Applications for Occupancy Permits and Building Approval Certificates

(Building Regulations 2012 - Schedule 2, Division 2)

Application for Occupancy Permit for a completed building (s.46) 96.00 97.70 -

Application for a temporary Occupancy Permit for an incomplete building (s.47) 96.00 97.70 -

Application for modification of an Occupancy Permit for additional use of a building on a temporary basis (s.48) 96.00 97.70 -

Application for a replacement Occupancy Permit for permanent change of the building's use, classification (s.49) 96.00 97.70 -

Application for an Occupancy Permit or Building Approval Certificate for registration of strata scheme, plan of re-subdivision (s.50 (1) and (2))

10.60 per strata unit

minimum 105.80

10.80 per strata unit

minimum 107.70-

Application for an Occupancy Permit for a building in respect of which unauthorised work has been done (s.51 (2))


minimum 96.00


minimum 97.70-

Application for a Building Approval Certificate for a building in respect of which unauthorised work has been done. (s.51 (3))


minimum 96.00


minimum 97.70-

Application to replace an Occupancy Permit for an existing building (s.52 (1)) 96.00 97.70 -

Application for a Building Approval Certificate for an existing building where unauthorised work has not been done (s.52 (2)) 96.00 97.70 -

Application to extend the time during which an Occupancy Permit or Building Approval Certificate has effect (s.65 (3)(a)) 96.00 97.70 -

Other applications

Applications defined in regulation 31 (for each building standard in respect of which a declaration is sought) (Building Regulations 2012 - Schedule 2, Division 3)

2,123.00 2,160.15 -

Battery Powered Smoke Alarms (Buildings Regulations 2012 - Regulation 61) 176.30 179.40 -

99



2017/18$

GST Inc


ECONOMIC SERVICES (Cont'd)

Building Services (Cont'd)

Inspection of Private Swimming Pool/Spa BarriersInspection Fee for Private Swimming Pool Barriers (Building Regulations 2012 - Regulation 53) 57.45 N/A -

Annual fee per Swimming Pool/Spa Barrier N/A 35.00 -

Initial Inspection fee per Swimming Pool/Spa Barrier N/A 120.00 -

Additional Inspection fee per Swimming Pool/Spa Barrier N/A 120.00 -

Building Services Levy (BSL)

Building Services (Complaint Resolution and Administration) Act and Regulations 2011

Building Permit or Demolition Permit ($45,000 or less) 61.65 61.65 -

Building Permit or Demolition Permit (Over $45,000) 0.137% of value of building work

0.137% of value of building work -

Occupancy Permit or Building Approval Certificate for approved building work under s47, 49, 50 or 52 of the Building Act 61.65 61.65 -

Occupancy Permit or Building Approval Certificate for unauthorised building work under s51 of the Building Act ($45 000 or less) 123.30 123.30 -

Occupancy Permit or Building Approval Certificate for unauthorised building work under s51 of the Building Act (Over $45 000)



Construction Training Fund Levy (CTF)

Building and Construction Industry Training Fund and Levy Collection Act 1990

All construction, demolition and maintenance works with a value of more than $20,000 (including GST)



Note: ● Statutory fees are subject to change subject to public notice if regulations are amended.

Certification Fees

Certificate of Design Compliance - Class 1 and 100.13% of value of

building workminimum 101.50


minimum 104.10-

Certificate of Design Compliance - Class 2 - 9 ($350,000 or less)Note: An additional hourly rate may be applied as per Terms and Conditions.

512.50 524.50 -

Certificate of Design Compliance - Class 2 - 9 (over $350,000)Note: An additional hourly rate may be applied as per Terms and Conditions.



Certificate of Construction Compliance (per hour) 153.80minimum 307.60

157.30minimum 315.20 -

Certificate of Building Compliance (per hour) 153.80minimum 307.60

157.30minimum 315.20 -

● Additional government levies will be applied at the prescribed rate to statutory fees based on the prevailing government legislation at the time.

100



2017/18$

GST Inc



Building Services (Cont'd)

Application to vary Residential Design Codes (minor assessment in conjunction with a building application)

Estimated value of proposed construction ($50,000 or less) 147.00 147.00 -

Estimated value of proposed construction (over $50,000) 344.00 344.00 -

Park Home Approvals - Caravan Parks and Camping Grounds Regulations 1997 - R30/31

Application for a Park Home 185.50 189.70 -

Park Home Approval Amendment 66.60 68.00 -

Other Applications and Fees

Building Permit Application Drawing Amendment (Permit not yet issued)Note: Where the amendment is considerable, an hourly charge out rate will be applied.

153.80 157.30 Y

Request seeking confirmation that Planning, Environmental Health, Infrastructure requirements have been met 153.80 157.30 Y

Consultation/inspection upon request (per hour) 153.80 157.30 Y

Consultation/inspection upon request after hours (per hour) 249.10 254.70 Y

Footpath Deposit for Demolition Works

Refundable Bond 1,000.00 1,000.00 -

Copies of Building Permits and Plans

Residential (electronic distribution) (single) 69.20 70.70 Y

Residential additional fee for hardcopy distribution (up to 10 x A4 or 5 x A3) 10.25 10.50 Y

Commercial/Industrial (electronic distribution) 155.80 159.30 Y

Commercial additional fee for hardcopy distribution (up to 20 x A4 or 5 x A3) 20.50 20.90 Y

Copy of latest single residential site plan only 29.75 30.40 Y

Surcharge for expedited service 50% of standard charge 50% of standard charge

50% of standard charge Y

Additional printing fee (over and above the additional hardcopy fee)

A4 - per page 1.55 1.60 Y

A3 - per page 3.10 3.20 Y

A2 - per page 7.20 7.40 Y

101



2017/18$

GST Inc



Tourism Charges - Swan Valley Visitor Centre

Accommodation and Tour Bookings - Percentage on Bookings (Existing Bookeasy participants) 12% 12% Y

Accommodation and Tour Bookings - Percentage on Bookings (New Bookeasy participants) 15% 15% Y

Tickets - Online purchases through SecurePay N/A $1.50 plus 2% of Ticket Fee Y

Tickets - In store purchases through SecurePay (Visa/MasterCard) N/A $1.50 plus 2% of Ticket Fee Y

Tickets - In store purchases through Eftpos (Amex) N/A $1.50 plus 4.5% of Ticket Fee Y

Partnership Fees

P/ship Fee - Accommodation 1-4 Rooms 175.00 175.00 Y



P/ship Fee - Accommodation 20 + Rooms/Resort 350.00 350.00 Y

P/ship Fee - Accommodation Tourist/Holiday/Caravan Park 275.00 275.00 Y

P/ship Fee - Accommodation with restaurant 350.00 350.00 Y

P/ship Fee - Resort 450.00 450.00 Y

P/ship Fee - Winery/Brewery/Distillery with or without cellar sales 175.00 175.00 Y

P/ship Fee - Winery/Brewery/Distillery with restaurant and or café 275.00 275.00 Y

P/ship Fee - Winery/Brewery/Distillery with accommodation 250.00 250.00 Y

P/ship Fee - Winery/Brewery/Distillery with restaurant and accommodation 295.00 295.00 Y

P/ship Fee - Restaurant/café/function centres seating up to 30 250.00 250.00 Y

P/ship Fee - Restaurant/café/function centres seating over 30 275.00 275.00 Y

P/ship Fee - Restaurant/café/function centres with accommodation 350.00 350.00 Y

P/ship Fee - Tour Operator/Large attraction 275.00 275.00 Y

P/ship Fee - Tourism Estate 400.00 400.00 Y

P/ship Fee - Artisan/Small Gallery/Gift or Retail Outlet 75.00 75.00 Y

P/ship Fee - Fresh Producer/Market/Seasonal Tourism Business/Business not directly involved in tourism/Community and Not for Profit Organisations/Tourism business primarily operating outside of the Swan Valley and Guildford

75.00 75.00 Y

P/ship Fee - Extra brochure space 125.00 125.00 Y

P/ship Fee - Oversized brochure surcharge 75.00 75.00 Y

P/ship Fee - Partnership Cost on Application Case by case Case by case Y

102


103

Revised Budget Estimate Budget

30 June 2017 30 June 2017 30 June 2018

REVENUE

116,312,404 116,450,790 Rates Revenue 122,963,766

1,215,560 1,215,560 Service Charges 1,212,300

36,912,400 36,542,070 Fees and Charges 37,490,460

10,718,860 10,403,650 Operating Grants, Subsidies & Contributions 10,069,900

5,751,290 5,625,910 Interest Earnings 5,364,050

1,624,230 1,491,270 Other Revenue 923,340

14,706,060 13,939,120 Non-Operating Grants, Subsidies & Contributions 8,954,380

7,203,730 5,986,550 Developers Contributions Plans: Cash 7,689,610

(4,083,130) (3,206,440) Land Ceded to the Crown (1,606,700)

1,640,300 1,574,450 Profit / (Loss) Impaired Investments -

5,566,820 919,390 Profit / (Loss) on Asset Disposal 1,262,960

5,000,000 5,000,000 Gain on Financial Assets: EMRC 5,000,000

33,614,000 29,447,610 In Kind Contributions 23,128,730

236,182,524 225,389,930 TOTAL REVENUE 222,452,796

x x

x x Less: EXPENSES

(74,481,210) (74,390,761) Employee Costs (76,251,490)

(58,535,206) (57,533,540) Materials and Contracts (61,102,670)

(6,453,750) (6,663,510) Utility Charges (6,985,990)

(31,775,830) (31,771,300) Depreciation on Non - Current Assets (34,877,410)

(2,106,420) (2,050,973) Interest Expenses (2,202,850)

(424,110) (577,460) Insurance Expenses (604,260)

(1,598,520) (1,617,170) Other Expenses (1,970,172)

(175,375,046) (174,604,714) Direct Expenses (183,994,842)

x x

24,057,993 22,521,968 Internal Services Reallocation 24,218,240

(151,317,053) (152,082,746) TOTAL EXPENSES (159,776,602)

84,865,471 73,307,184 NET RESULT 62,676,194

City of SwanIncome Statement by Nature & Type


104


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -

- - Service Charges -

- - Fees and Charges -

- - Operating Grants, Subsidies & Contributions -

- - Interest Earnings -

- - Other Revenue -

- - Non-Operating Grants, Subsidies & Contributions -

- - Developers Contributions Plans: Cash -

- - Profit / (Loss) Impaired Investments -

- - Profit / (Loss) on Asset Disposal -

- - Gain on Financial Assets: EMRC -

- - In Kind Contributions -

- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(4,402,170) (4,376,020) Employee Costs (4,209,860)

(905,140) (887,640) Materials and Contracts (1,076,860)

- - Utility Charges -

- - Depreciation on Non - Current Assets -

- - Interest Expenses -


(1,048,020) (1,067,220) Other Expenses (1,397,172)

(6,390,870) (6,366,420) Direct Expenses (6,719,432)

815,010 814,482 Internal Services Reallocation 717,835

(5,575,860) (5,551,938) TOTAL EXPENSES (6,001,597)

(5,575,860) (5,551,938) NET RESULT (6,001,597)

CONSOLIDATED OPERATING BUDGETDIVISION - CHIEF EXECUTIVE OFFICER

Employee Costs, 62.7%

Materials and Contracts, 16.0%

Other Expenses, 20.8%

Insurance Expenses, 0.5%

BUDGETED DIRECT EXPENSES 2017/18


105


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(1,698,500) (1,699,310) Employee Costs (1,456,300)

(409,210) (416,910) Materials and Contracts (424,750)




- - Insurance Expenses -

- - Other Expenses -

(2,107,710) (2,116,220) Direct Expenses (1,881,050)

x x


(289,782) (298,292) TOTAL EXPENSES (317,421)

(289,782) (298,292) NET RESULT (317,421)

ORGANISATIONAL BUSINESS UNIT - CHIEF EXECUTIVE OFFICEDIVISION - CHIEF EXECUTIVE OFFICER


106


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(906,110) (903,495) Employee Costs (943,390)







(1,002,100) (1,000,085) Direct Expenses (1,140,580)

x x

(175,219) (175,219) Internal Services Reallocation (130,710)

(1,177,319) (1,175,304) TOTAL EXPENSES (1,271,290)

(1,177,319) (1,175,304) NET RESULT (1,271,290)

DIVISION - CHIEF EXECUTIVE OFFICERORGANISATIONAL BUSINESS UNIT - ORGANISATIONAL PLANNING & DEVELOPMENT


107


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(1,797,560) (1,773,215) Employee Costs (1,810,170)






(1,048,020) (1,067,220) Other Expenses (1,397,172)

(3,281,060) (3,250,115) Direct Expenses (3,697,802)

x x


(4,108,759) (4,078,342) TOTAL EXPENSES (4,412,886)

(4,108,759) (4,078,342) NET RESULT (4,412,886)

DIVISION - CHIEF EXECUTIVE OFFICERORGANISATIONAL BUSINESS UNIT - GOVERNANCE


108


30 June 2017 30 June 2017 30 June 2018

REVENUE

116,312,404 116,450,790 Rates Revenue 122,963,766


431,900 431,450 Fees and Charges 410,450



558,150 536,090 Other Revenue 182,610





- 9,310 Profit / (Loss) on Asset Disposal -



149,337,394 144,820,070 TOTAL REVENUE 150,225,826

x x

x x Less: EXPENSES

(12,085,650) (12,155,098) Employee Costs (12,324,840)




(559,810) (494,510) Interest Expenses (533,280)

650,130 514,570 Insurance Expenses 544,110

(550,500) (549,950) Other Expenses (573,000)

(23,260,936) (23,278,398) Direct Expenses (23,462,140)


(14,425,753) (14,446,370) TOTAL EXPENSES (14,008,210)

134,911,641 130,373,700 NET RESULT 136,217,616

DIVISION - STAKEHOLDER RELATIONSCONSOLIDATED OPERATING BUDGET



Depreciation on Non-Current Assets, 5.8%

Interest Expenses, 2.3%

Minor Expenses, 0.1% BUDGETED DIRECT EXPENSES 2017/18


109


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





135,200 120,360 Other Revenue 123,000







135,200 120,360 TOTAL REVENUE 123,000

x x

x x Less: EXPENSES

(2,040,370) (2,042,032) Employee Costs (1,998,190)



(4,180) (4,180) Depreciation on Non - Current Assets (2,320)


(470) (470) Insurance Expenses (480)

(288,000) (288,000) Other Expenses (298,000)

(4,127,180) (4,100,592) Direct Expenses (4,245,350)

x x


(4,361,274) (4,337,797) TOTAL EXPENSES (4,490,328)

(4,226,074) (4,217,437) NET RESULT (4,367,328)

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - MARKETING & PUBLIC RELATIONS


110


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(1,085,670) (1,088,040) Employee Costs (863,360)



(90) (90) Depreciation on Non - Current Assets (90)




(1,356,380) (1,361,800) Direct Expenses (1,228,900)

x x


(1,572,153) (1,577,573) TOTAL EXPENSES (1,393,257)

(1,572,153) (1,577,573) NET RESULT (1,393,257)

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - PLACE MANAGEMENT


111


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


426,800 426,350 Fees and Charges 405,850

300,000 355,600 Operating Grants, Subsidies & Contributions 300,000


17,000 17,000 Other Revenue 17,000








14,981,890 10,530,160 TOTAL REVENUE 11,684,490

x x

x x Less: EXPENSES

(3,103,850) (3,094,301) Employee Costs (3,341,900)






(262,500) (261,950) Other Expenses (275,000)

(6,575,766) (6,507,481) Direct Expenses (6,481,160)

x x


(5,911,925) (5,843,683) TOTAL EXPENSES (5,631,012)

9,069,965 4,686,477 NET RESULT 6,053,478

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - FINANCIAL SERVICES & RATES


112


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





398,730 398,730 Other Revenue 38,610







398,730 398,730 TOTAL REVENUE 38,610

x x

x x Less: EXPENSES

(540,490) (631,210) Employee Costs (765,400)





655,590 520,030 Insurance Expenses 549,330


(675,250) (850,010) Direct Expenses (967,680)

x x


(726,023) (900,783) TOTAL EXPENSES (1,016,392)

(327,293) (502,053) NET RESULT (977,782)

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - GENERAL ADMINISTRATION


113


30 June 2017 30 June 2017 30 June 2018

REVENUE

116,312,404 116,450,790 Rates Revenue 122,963,766


2,000 2,000 Fees and Charges 1,500



- - Other Revenue -







133,811,254 133,758,410 TOTAL REVENUE 138,372,626

x x

x x Less: EXPENSES

- - Employee Costs -

- - Materials and Contracts -






- - Direct Expenses -

x x


(124,935) (124,935) TOTAL EXPENSES (126,205)

133,686,319 133,633,475 NET RESULT 138,246,421

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - GENERAL PURPOSE FUNDING


114


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(1,559,330) (1,558,830) Employee Costs (1,547,330)







(2,458,850) (2,413,950) Direct Expenses (2,425,100)

x x


(126,821) (81,921) TOTAL EXPENSES (14,123)

(126,821) (81,921) NET RESULT (14,123)

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - HUMAN RESOURCES


115


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


3,100 3,100 Fees and Charges 3,100



7,220 - Other Revenue 4,000




- 9,310 Profit / (Loss) on Asset Disposal -



10,320 12,410 TOTAL REVENUE 7,100

x x

x x Less: EXPENSES

(3,755,940) (3,740,685) Employee Costs (3,808,660)







(8,067,510) (8,044,565) Direct Expenses (8,113,950)

x x


(1,602,622) (1,579,677) TOTAL EXPENSES (1,336,893)

(1,592,302) (1,567,267) NET RESULT (1,329,793)

DIVISION - STAKEHOLDER RELATIONSORGANISATIONAL BUSINESS UNIT - INFORMATION SERVICES


116


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -

1,215,560 1,215,560 Service Charges 1,212,300

8,360,620 8,300,540 Fees and Charges 8,547,690


6,000 6,000 Interest Earnings 6,690

243,050 203,980 Other Revenue 192,900

337,210 314,790 Non-Operating Grants, Subsidies & Contributions 944,930






14,646,260 14,233,830 TOTAL REVENUE 15,025,510

x x

x x Less: EXPENSES

(20,695,530) (20,647,177) Employee Costs (21,286,740)







- (110) Profit / (Loss) on Asset Disposal -

(31,870,014) (31,490,395) Direct Expenses (32,787,850)

x x

(2,331,260) (2,335,913) Internal Services Reallocation (2,597,996)

(34,201,274) (33,826,309) TOTAL EXPENSES (35,385,846)

(19,555,014) (19,592,479) NET RESULT (20,360,336)

DIVISION - COMMUNITY WELLBEINGCONSOLIDATED OPERATING BUDGET



Minor Expenses, 2.0%



117


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


459,250 524,320 Fees and Charges 423,700


6,000 6,000 Interest Earnings 6,690

77,000 77,250 Other Revenue 77,000







4,602,430 4,489,130 TOTAL REVENUE 4,356,960

x x

x x Less: EXPENSES

(5,049,810) (5,008,971) Employee Costs (5,155,390)







(8,209,030) (8,063,541) Direct Expenses (8,477,810)

x x


(9,278,868) (9,134,150) TOTAL EXPENSES (9,697,570)

(4,676,438) (4,645,020) NET RESULT (5,340,610)

DIVISION - COMMUNITY WELLBEINGORGANISATIONAL BUSINESS UNIT - LIFESPAN SERVICES


118


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -

1,215,560 1,215,560 Service Charges 1,212,300

1,647,200 1,578,800 Fees and Charges 1,804,300



71,100 65,000 Other Revenue 66,500







3,692,210 3,484,450 TOTAL REVENUE 4,299,460

x x

x x Less: EXPENSES

(2,690,910) (2,673,946) Employee Costs (2,884,490)







(6,337,200) (6,102,331) Direct Expenses (6,327,190)

x x


(7,053,337) (6,819,048) TOTAL EXPENSES (7,065,812)

(3,361,127) (3,334,598) NET RESULT (2,766,352)

DIVISION - COMMUNITY WELLBEINGORGANISATIONAL BUSINESS UNIT - COMMUNITY SAFETY


119


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


10,200 46,630 Fees and Charges 38,730

2,500 1,100 Operating Grants, Subsidies & Contributions -


64,600 31,390 Other Revenue 30,400







77,300 79,120 TOTAL REVENUE 69,130

x x

x x Less: EXPENSES

(5,765,250) (5,848,305) Employee Costs (5,977,220)







- (110) Profit / (Loss) on Asset Disposal -

(7,307,122) (7,392,167) Direct Expenses (7,537,850)

x x


(7,001,012) (7,088,037) TOTAL EXPENSES (7,295,990)

(6,923,712) (7,008,917) NET RESULT (7,226,860)

DIVISION - COMMUNITY WELLBEINGORGANISATIONAL BUSINESS UNIT - CUSTOMER & LIBRARY SERVICES


120


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


6,243,970 6,150,790 Fees and Charges 6,280,960



30,350 30,340 Other Revenue 19,000







6,274,320 6,181,130 TOTAL REVENUE 6,299,960

x x

x x Less: EXPENSES

(7,189,560) (7,115,956) Employee Costs (7,269,640)







(10,016,662) (9,932,357) Direct Expenses (10,445,000)

x x


(10,868,057) (10,785,074) TOTAL EXPENSES (11,326,474)

(4,593,737) (4,603,944) NET RESULT (5,026,514)

DIVISION - COMMUNITY WELLBEINGORGANISATIONAL BUSINESS UNIT - LEISURE SERVICES


121


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


22,885,700 22,887,700 Fees and Charges 23,459,030



106,240 107,740 Other Revenue 57,000




5,566,820 910,190 Profit / (Loss) on Asset Disposal 1,262,960



66,242,950 60,770,300 TOTAL REVENUE 51,637,340

x x

x x Less: EXPENSES

(27,885,690) (27,749,856) Employee Costs (28,822,790)


(6,174,870) (6,384,220) Utility Charges (6,630,560)



(963,540) (963,540) Insurance Expenses (1,023,150)


(99,189,416) (98,601,601) Direct Expenses (106,475,810)

x x


(80,555,148) (81,495,023) TOTAL EXPENSES (87,884,888)

(14,312,198) (20,724,723) NET RESULT (36,247,548)

DIVISION - OPERATIONSCONSOLIDATED OPERATING BUDGET



Depreciation on Non-Current Assets, 30.1%

Utility Charges, 6.2%




122


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


450,000 450,000 Fees and Charges 460,000



- - Other Revenue -







450,000 450,000 TOTAL REVENUE 460,000

x x

x x Less: EXPENSES

(3,085,810) (3,081,860) Employee Costs (3,169,670)



(840) (840) Depreciation on Non - Current Assets (870)




(4,488,270) (4,406,240) Direct Expenses (4,337,990)

x x


(490,570) (450,000) TOTAL EXPENSES (460,000)

(40,570) - NET RESULT -

ORGANISATIONAL BUSINESS UNIT - ASSET MANAGEMENTDIVISION - OPERATIONS


123


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


215,000 215,000 Fees and Charges 113,900



4,540 4,540 Other Revenue -




4,530,770 107,000 Profit / (Loss) on Asset Disposal -



38,991,490 33,757,080 TOTAL REVENUE 26,733,750

x x

x x Less: EXPENSES

(12,585,680) (12,552,775) Employee Costs (13,266,700)


(4,031,460) (4,231,660) Utility Charges (4,081,350)





Profit / (Loss) on Asset Disposal (5,000)

(47,749,511) (47,753,040) Direct Expenses (51,424,570)

x x


(47,395,218) (47,440,193) TOTAL EXPENSES (51,226,055)

(8,403,728) (13,683,113) NET RESULT (24,492,305)

ORGANISATIONAL BUSINESS UNIT - CONSTRUCTION & MAINTENANCEDIVISION - OPERATIONS


124


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


600,000 600,000 Fees and Charges 600,000



42,150 42,150 Other Revenue -

3,268,130 3,283,130 Non-Operating Grants, Subsidies & Contributions 87,500



528,700 467,660 Profit / (Loss) on Asset Disposal 1,047,700



4,438,980 4,392,940 TOTAL REVENUE 1,735,200

x x

x x Less: EXPENSES

(2,645,930) (2,645,865) Employee Costs (2,681,490)


(2,143,410) (2,152,560) Utility Charges (2,549,210)





(16,229,435) (16,260,135) Direct Expenses (17,850,580)

x x


(14,865,263) (14,895,923) TOTAL EXPENSES (16,320,606)

(10,426,283) (10,502,983) NET RESULT (14,585,406)

ORGANISATIONAL BUSINESS UNIT - FACILITIES MANAGEMENTDIVISION - OPERATIONS


125


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(2,615,390) (2,613,424) Employee Costs (2,725,120)



(1,510) (1,510) Depreciation on Non - Current Assets (110)




(2,739,410) (2,740,764) Direct Expenses (2,871,420)

x x


68,780 - TOTAL EXPENSES -

68,780 - NET RESULT -

DIVISION - OPERATIONSORGANISATIONAL BUSINESS UNIT - PROJECT MANAGEMENT


126


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


21,620,700 21,622,700 Fees and Charges 22,285,130



59,550 61,050 Other Revenue 57,000

23,880 - Non-Operating Grants, Subsidies & Contributions -



507,350 335,530 Profit / (Loss) on Asset Disposal 220,260



22,362,480 22,170,280 TOTAL REVENUE 22,713,390

x x

x x Less: EXPENSES

(6,952,880) (6,855,932) Employee Costs (6,979,810)








(27,982,790) (27,441,422) Direct Expenses (29,996,250)

x x


(17,872,877) (18,708,907) TOTAL EXPENSES (19,883,227)

4,489,603 3,461,373 NET RESULT 2,830,163

ORGANISATIONAL BUSINESS UNIT - FLEET & WASTE SERVICESDIVISION - OPERATIONS


127


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


5,234,180 4,922,380 Fees and Charges 5,073,290

4,950 - Operating Grants, Subsidies & Contributions -


716,790 643,460 Other Revenue 490,830







5,955,920 5,565,840 TOTAL REVENUE 5,564,120

x x

x x Less: EXPENSES

(9,412,170) (9,462,610) Employee Costs (9,607,260)


(278,880) (279,290) Utility Charges (355,430)





(14,663,810) (14,868,010) Direct Expenses (14,549,610)

x x


(16,559,017) (16,763,217) TOTAL EXPENSES (16,496,061)

(10,603,097) (11,197,377) NET RESULT (10,931,941)

DIVISION - PLANNINGCONSOLIDATED OPERATING BUDGET



Depreciation, 7.9%

Interest, 3.0%




128


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


1,919,750 1,964,000 Fees and Charges 1,813,000



- - Other Revenue -







1,919,750 1,964,000 TOTAL REVENUE 1,813,000

x x

x x Less: EXPENSES

(2,938,940) (3,001,555) Employee Costs (3,044,920)







(3,601,140) (3,700,025) Direct Expenses (3,612,750)

x x


(4,526,758) (4,625,643) TOTAL EXPENSES (4,533,692)

(2,607,008) (2,661,643) NET RESULT (2,720,692)

DIVISION - PLANNINGORGANISATIONAL BUSINESS UNIT - HEALTH & BUILDING SERVICES


129


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -





- - Other Revenue -







- - TOTAL REVENUE -

x x

x x Less: EXPENSES

(1,661,690) (1,659,080) Employee Costs (1,666,080)







(2,202,820) (2,199,610) Direct Expenses (2,214,350)

x x


(2,352,835) (2,349,625) TOTAL EXPENSES (2,379,859)

(2,352,835) (2,349,625) NET RESULT (2,379,859)

DIVISION - PLANNINGORGANISATIONAL BUSINESS UNIT - STRATEGIC PLANNING


130


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


1,205,700 1,102,000 Fees and Charges 1,102,000



100 - Other Revenue -







1,205,800 1,102,000 TOTAL REVENUE 1,102,000

x x

x x Less: EXPENSES

(3,346,360) (3,343,910) Employee Costs (3,401,490)



(10) (10) Depreciation on Non - Current Assets -




(3,790,400) (3,786,650) Direct Expenses (3,819,620)

x x


(4,379,891) (4,376,141) TOTAL EXPENSES (4,430,530)

(3,174,091) (3,274,141) NET RESULT (3,328,530)

DIVISION - PLANNINGORGANISATIONAL BUSINESS UNIT - STATUTORY PLANNING


131


30 June 2017 30 June 2017 30 June 2018

REVENUE

- - Rates Revenue -


2,108,730 1,856,380 Fees and Charges 2,158,290

4,950 - Operating Grants, Subsidies & Contributions -


716,690 643,460 Other Revenue 490,830







2,830,370 2,499,840 TOTAL REVENUE 2,649,120

x x

x x Less: EXPENSES

(1,465,180) (1,458,065) Employee Costs (1,494,770)


(278,880) (279,290) Utility Charges (355,430)





(5,069,450) (5,181,725) Direct Expenses (4,902,890)

x x


(230,082) (230,082) TOTAL EXPENSES (249,089)

(2,469,162) (2,911,967) NET RESULT (2,502,859)

ORGANISATIONAL BUSINESS UNIT - BUSINESS AND TOURISM SERVICESDIVISION - PLANNING

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City of Swan Budget 2017/18