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SHIRE OF CARNARVON

MINUTES ORDINARY COUNCIL MEETING

27 SEPTEMBER 2016

SCHEDULES

HMAS SYDNEY WORKING GROUP

MINUTES CARNARVON SHIRE COUNCIL CHAMBERS

STUART STREET CARNARVON ON THURSDAY 15TH SEPTEMBER 2016 COMMENCING AT 2.04PM

MEETING NO. 5

The purpose of this working group is to develop a strategy for the implementation of Carnarvon and coastal based commemorations relating to the sinking of the HMAS Sydney and HSK Kormoran. The Group are reminded that this is an advisory Working Group to Council only and that no decisions can be made without the endorsement and approval of the Council.

1.0 ATTENDANCES AND APOLOGIES Karl Brandenburg ....................................................................................................... Chairperson Ed Garrett ................................................................................................................................ RSL Bruno Bacci .............................................................................................................................. RSL Ron Thompson ......................................................................................................................... RSL Ian D’Arcy ................................................................................................. Shire of Carnarvon/CEO John Nuttall .................................................................................... Shire of Carnarvon/Corporate Melissa Frearson .......................................................................... Shire of Carnarvon/Community Wayne Sanderson ........................................................................................Manager, Operations Viv Tonga ............................................................................. Manager, Community Development Dannielle Hill ............................................................ Shire of Carnarvon/Senior Executive Officer 2.0 PREVIOUS MEETING NOTES/ACTIONS

All matters have been actioned. 3.0 MATTERS FOR DISCUSSION Budget Update – To date the following funds have been expended $50,570. There are some avenues that can be explored in regard to recouping some funds back into the event

including the sale of mementos of the event. To be discussed further. Plaques Update – Ed advises that all plaques have now been installed along the fascine wall however

still awaiting for 16 plaques that need to be remade. The majority of the holes for the poppies at the bases of the plaques have been drilled. The arrival of the 16 plaques yet to be confirmed.

The memorials have now been engineered approved and will now be sent to the City of Geraldton for

building approval. The Kormoran Memorial will be built from limestone blocks – PO has been issued for the construction.

See diagram below -

SCHEDULE 8.1.2

Roll of Honour – Cenotaph – The roll of honour plaques have been removed from the wall located at

the town cenotaph – would now recommend that the wall be removed to tidy up the area. Action – Wayne Sanderson to arrange removal of the brick wall. Time Capsule – Cenotaph – This time capsule to remain until the 100th Anniversary. Sydney Memorial – There are no budgeted funds for this memorial. Currently seeking quotes however

will need Shire assistance to fund. Could possibly seek funds from Rio? Was also suggested that some form of interpretive signage be erected.

Assistance will continue from RSL – U2 Bobcat Hire is also willing to provide in kind assistance if

necessary. Was suggested that as the Gassy Dash was not being held this year that the funds allocated to this

could be redirected towards the memorial? Action – CEO to seek Council’s assistance through the Community Growth Fund to allocate funds for the

memorial and interpretive signage. Report to be prepared for September 2016 Council Meeting. Anchor – Require the anchor to be relocated to U2 Bobcat yard in order that the chain (currently in the

yard) can be welded onto the anchor ready for the memorial – welding to be carried out by Mick Coffey. Plaque for Opening – recommended that acknowledgement of the opening be included in the

interpretive signage to be erected. Events Update – Information to be provided on the Shire website promoting the event. Unable to secure the Sydney Exhibition – Library Staff to provide an educational exhibition from the

materials that they already have in the Library and what they can access from other avenues.

United Service – Quobba – site visit has indicated that some cleaning up is required and therefore suggested that a busy bee needs to be held – entry statement needs refurbishment. Plaques to be cleaned and Rotary Club insignia placed on the memorial.

Assistance also needed on the on the day and day after – bins, signage, flag poles, eskies, portaloos etc

– requested assistance from the Shire Infrastructure crew. Also need a generator. Mike Meecham (Quobba Homestead) has advised that he happy to host light refreshments for the day. Gala – This to be held at the Yacht Club and will now be a cocktail function, not a sit down meal. RAN

Band will provide the entertainment with the Commanding Officer of HMAS Stirling confirming his attendance. Mr Ed Garrett confirmed that he will be the MC for the event.

Wait Staff requested for the event – Shire employees. Sydney & Kormoran Memorabilia – advised that some members of the community have some

memorabilia from the two warships and was suggested they be asked to see if they could be borrowed for the events – Karl advised that he would approach the people concerned.

Breakfast for Dignatories – has been suggested that a “Councillors Breakfast” be held at the Heritage

Precinct on the Sunday morning for dignatories and Councillors. This was agreed to. Community Involvement – TAFE welding class are making poppies out of tin – A total of 30 poppies will

be made with 22 being donated to this Committee. The remaining poppies will be held by TAFE. The Craft Group are knitting 645 poppies which will then be used to create a ‘sea of poppies’ display

at the Cocktail Function on the Saturday night. Merchandise – Commemorative coins have been ordered (250 in total) Stubby Holders x 150 Custom Port – this was provided at the 50th Celebrations for dignatories – Committee agreed that for

the 75th Anniversary this was not required. Flags – German Flag only to be flown, not the ensign (this has been ordered) Require a flag stand so that 3 flags can be displayed during the events – possible borrow or Shire to

purchase. Mel to obtain costs to purchase. Programs – Mel requested that now that the events have been set that the programs be printed.

Committee agreed. 4.0 NEXT MEETING

To be advised.

List of accounts submitted to the Full Council Meeting 27TH SEPT 2016for confirmation in respect to accounts already paid.VOUCHER NUMBER DATE PAID PAYEE DESCRIPTION MUNI BANK TRUST BANK BANK DIRECT

951 03/08/2016 ANZ TRANSACTIVE FEES ANZ TRANSACTIVE FEES 275.55 951 04/08/2016 SHIRE WESTNET ACCOUNT SHIRE WESTNET ACCOUNT 389.99 951 01/08/2016 AIRPORT WESTNET ACCOUNT AIRPORT WESTNET ACCOUNT 12.95 951 01/08/2016 SHIRE WESTNET ACCOUNT SHIRE WESTNET ACCOUNT 11.00 951 01/08/2016 DEPOT WESTNET ACCOUNT DEPOT WESTNET ACCOUNT 11.00 951 01/08/2016 MERCHANT FEES CIVIC CENTRE CIVIC CENTRE WESTNET ACCOUNT 29.00 951 01/08/2016 BPAY FEES BPAY FEES 65.55 951 01/08/2016 MERCHANT FEES CIVIC CENTRE CIVIC CENTRE WESTNET ACCOUNT 66.44 951 01/08/2016 YOUTH WESTNET ACCOUNT YOUTH WESTNET ACCOUNT 164.90 951 01/08/2016 MERCHANT FEES SHIRE MERCHANT FEES SHIRE 207.62 1626 01/08/2016 EASIFLEET MOTOR VEHICLE NOVATED LEASE 1,232.12 1627 01/08/2016 TOYOTA FLEET MANAGEMENT MONTHLY VEHICLE LEASE JULY 2016 1,831.21 1628 02/08/2016 MACQUARIE EQUIPTMENT RENTALS PTY LIMITED PHOTOCOPIER RENTAL LEASE NO. 0002027008201 4,889.91 1629 09/08/2016 ANZ BANK LIMITED CORPORATE CREDIT CARD PAYMENT ‐ REFER TO SCHEDULE 8.2.1 (b) FOR DETAILS 893.03 1630 15/08/2016 EASIFLEET MOTOR VEHICLE NOVATED LEASE 1,232.12 1631 16/08/2016 SG FLEET AUSTRALIA PTY LTD MOTR VEHICLE LEASE PAYMENT 23,351.06 1632 29/08/2016 TOYOTA FLEET MANAGEMENT FLEET PAYMENT AUGUST 2016 1,831.21 1633 26/08/2016 EASIFLEET MOTOR VEHICLE NOVATED LEASE 1,232.12 DD32537.1 10/08/2016 WALGS PLAN SUPERANNUATION CONTRIBUTIONS 14,974.51 DD32537.2 10/08/2016 FIRST STATE SUPER SUPERANNUATION CONTRIBUTIONS 235.66 DD32537.3 10/08/2016 SUNSUPER SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 645.82 DD32537.4 10/08/2016 ASTERON SUPERANNUATION CONTRIBUTIONS 140.25 DD32537.5 10/08/2016 AUSTRALIAN ETHICAL RETAIL SUPERANNUATION FUND SUPERANNUATION CONTRIBUTIONS 306.44 DD32537.6 10/08/2016 CBUS INDUSTRY SUPER SUPERANNUATION CONTRIBUTIONS 183.89 DD32537.7 10/08/2016 ASGARD EMPLOYEE SUPER SUPERANNUATION CONTRIBUTIONS 91.94 DD32537.8 10/08/2016 AMP FLEXIBLE LIFETIME SUPER SUPERANNUATION CONTRIBUTIONS 423.37 DD32537.9 10/08/2016 MLC MASTERKEY SUPER FUNDAMENTALS SUPERANNUATION CONTRIBUTIONS 204.98 DD32590.1 24/08/2016 WALGS PLAN SUPERANNUATION CONTRIBUTIONS 15,015.09 DD32590.2 24/08/2016 FIRST STATE SUPER SUPERANNUATION CONTRIBUTIONS 235.66 DD32590.3 24/08/2016 SUNSUPER SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 645.82 DD32590.4 24/08/2016 ASTERON SUPERANNUATION CONTRIBUTIONS 146.75 DD32590.5 24/08/2016 AUSTRALIAN ETHICAL RETAIL SUPERANNUATION FUND SUPERANNUATION CONTRIBUTIONS 306.44 DD32590.6 24/08/2016 CBUS INDUSTRY SUPER SUPERANNUATION CONTRIBUTIONS 183.89 DD32590.7 24/08/2016 ASGARD EMPLOYEE SUPER SUPERANNUATION CONTRIBUTIONS 91.94 DD32590.8 24/08/2016 AMP FLEXIBLE LIFETIME SUPER SUPERANNUATION CONTRIBUTIONS 423.37 DD32590.9 24/08/2016 MLC MASTERKEY SUPER FUNDAMENTALS SUPERANNUATION CONTRIBUTIONS 204.98 DD32537.10 10/08/2016 LEGAL SUPER SUPERANNUATION CONTRIBUTIONS 431.23

SHIRE OF CARNARVONLOCAL GOVERNMENT ACT 1995

Schedule 8.2.1 (a)

Page 1

VOUCHER NUMBER DATE PAID PAYEE DESCRIPTION MUNI BANK TRUST BANK BANK DIRECT

DD32537.11 10/08/2016 CONCEPT ONE PTY LTD SUPERANNUATION CONTRIBUTIONS 369.64 DD32537.12 10/08/2016 AUSTRALIAN SUPER SUPERANNUATION CONTRIBUTIONS 855.93 DD32537.13 10/08/2016 B.T. BUSINESS SUPER SUPERANNUATION CONTRIBUTIONS 300.59 DD32537.14 10/08/2016 COLONIAL FIRST STATE SUPERANNUATION CONTRIBUTIONS 353.55 DD32537.15 10/08/2016 PRIME SUPER SUPERANNUATION CONTRIBUTIONS 182.77 DD32537.16 10/08/2016 ONE ANSWER FRONTIER PERSONAL SUPER SUPERANNUATION CONTRIBUTIONS 616.04 DD32537.17 10/08/2016 CARESUPER SUPERANNUATION CONTRIBUTIONS 255.75 DD32537.18 10/08/2016 ANZ STAFF SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 192.56 DD32537.19 10/08/2016 STATEWIDE SUPERANNUATION TRUST SUPERANNUATION CONTRIBUTIONS 183.91 DD32537.20 10/08/2016 MASTERKEY SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 168.56 DD32537.21 10/08/2016 HESTA AUSTRALIA PTY LTD SUPERANNUATION CONTRIBUTIONS 720.46 DD32537.22 10/08/2016 GUILD SUPER SUPERANNUATION CONTRIBUTIONS 657.19 DD32537.23 10/08/2016 REST SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 1,138.76 DD32537.24 10/08/2016 MEDIA SUPER SUPERANNUATION CONTRIBUTIONS 212.23 DD32537.25 10/08/2016 PLUM SUPERANNUATION FUND SUPERANNUATION CONTRIBUTIONS 53.09 DD32590.10 24/08/2016 LEGAL SUPER SUPERANNUATION CONTRIBUTIONS 431.23

DD32590.11 24/08/2016 CONCEPT ONE PTY LTD SUPERANNUATION CONTRIBUTIONS 369.64 DD32590.12 24/08/2016 AUSTRALIAN SUPER SUPERANNUATION CONTRIBUTIONS 911.20 DD32590.13 24/08/2016 B.T. BUSINESS SUPER SUPERANNUATION CONTRIBUTIONS 308.76 DD32590.14 24/08/2016 COLONIAL FIRST STATE SUPERANNUATION CONTRIBUTIONS 334.46 DD32590.15 24/08/2016 PRIME SUPER SUPERANNUATION CONTRIBUTIONS 183.89 DD32590.16 24/08/2016 ONE ANSWER FRONTIER PERSONAL SUPER SUPERANNUATION CONTRIBUTIONS 616.04 DD32590.17 24/08/2016 CARESUPER SUPERANNUATION CONTRIBUTIONS 255.75 DD32590.18 24/08/2016 ANZ STAFF SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 201.04 DD32590.19 24/08/2016 STATEWIDE SUPERANNUATION TRUST SUPERANNUATION CONTRIBUTIONS 179.41 DD32590.20 24/08/2016 MASTERKEY SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 171.94 DD32590.21 24/08/2016 HESTA AUSTRALIA PTY LTD SUPERANNUATION CONTRIBUTIONS 700.54 DD32590.22 24/08/2016 GUILD SUPER SUPERANNUATION CONTRIBUTIONS 657.19 DD32590.23 24/08/2016 REST SUPERANNUATION SUPERANNUATION CONTRIBUTIONS 1,152.63 DD32590.24 24/08/2016 MEDIA SUPER SUPERANNUATION CONTRIBUTIONS 268.20 DD32590.25 24/08/2016 PLUM SUPERANNUATION FUND SUPERANNUATION CONTRIBUTIONS 61.94 7234 02/08/2016 YAMATJI MARLPA ABORIGINAL CORPORATION REIMBURSEMENT OF BOND HIRE OF PREMIER OVAL 27/07/2016 500.00 7235 09/08/2016 BUILDING & CONSTRUCTION INDUSTRY TRAINING BCITF COLLECTIONS FOR JULY 2016 215.25 7236 09/08/2016 BUILDING COMMISSION BSL COLLECTIONS FOR JULY 2016 794.75 7237 09/08/2016 SHIRE OF CARNARVON MUNICIPAL FUND BSL COMMISSION ON COLLECTIONS FOR JULY 2016 94.74 7239 16/08/2016 CARNARVON TRUSTEES ABORIGINAL CORPORATION REFUND FOR BOND MONIES FOR HIRE OF WOOLSHED FOR NAIDOC BALL 1,330.00 7240 30/08/2016 CARNARVON TRUSTEES ABORIGINAL CORPORATION TICKET SALES FOR NAIDOC BALL 2016 1,260.00 7241 30/08/2016 GASCOYNE FOOD COUNCIL INC TICKET SALES FOR THE GASCOYNE FOOD FESTIVAL (LESS COMMISSION) 32,087.60 7242 30/08/2016 LGISWA REFUND OF PAYMENT MADE IN ERROR 239.60 7243 30/08/2016 PIRET VAINSALU REFUND TEMPORARY LIBRARY MEMBERSHIP BOND 50.00 7244 30/08/2016 SHIRE OF CARNARVON MUNICIPAL FUND COMMISSION ON TICKET SALES FOR THE GASCOYNE FOOD FESTIVAL 992.40 7245 30/08/2016 TENNO TOOMISTU REFUND TEMPORARY LIBRARY MEMBERSHIP BOND 100.00 EFT19686 05/08/2016 AUSTRALIAN SERVICES UNION PAYROLL DEDUCTIONS 52.70 EFT19687 05/08/2016 AERODROME MANAGEMENT SERVICES RENEWAL OF 2 AVIATION SECURITY IDENTIFICATION CARDS (ASIC) 420.00

Page 2


EFT19688 05/08/2016 AUSTRALIAN PUMP INDUSTRIES PTY LTD SEAL KITS FOR PRESSURE CLEANER PUMP 300.30 EFT19689 05/08/2016 TRISET BOSS BUSINESS PRINT 5,000 RATES NOTICES, PROOFS AND PRINTING OF NOTICES 1,001.00 EFT19690 05/08/2016 CALEB DAVENPORT STAGE 2 OF PHOTOGRAPHY PROJECT FOR CARNARVON VISITORS CENTRE PHOTOGRAPHING

IMAGES IN CARNARVON AND ON THE QUOBBA COAST FOR PROMOTION800.00

EFT19691 05/08/2016 CANNING BRIDGE AUTO LODGE REISSUE OF PAYMENT FOR ACCOMODATION FOR RATES OFFICER IN MAY 2016 WHILST ATTENDING TRAINING IN PERTH. ORIGINAL CHEQUE PAYMENT WAS CANCELLED.

520.00

EFT19692 05/08/2016 CARNARVON AUTO ELECTRICS INSPECT, DIAGNOSE AND REPAIR TRAILER PLUG FAULT ON PTRU2 115.50 EFT19693 05/08/2016 CARNARVON GROWERS ASSOCIATION ASSORTED SMALL ITEMS FOR PARKS AND GARDENS 50.01 EFT19694 05/08/2016 CARNARVON STEEL SUPPLIES BOLTS, NUTS & WASHERS M12 FOR MOWER P318 18.00 EFT19695 05/08/2016 ATO CHILD SUPPORT AGENCY PAYROLL DEDUCTIONS 1,322.48 EFT19696 05/08/2016 WALT DISNEY STUDIOS MOTION PICTURES, AUSTRALIA HIRE OF MOVIE CAPTAIN AMERICA: CIVIL WA 25/06/2016 ‐ 26/06/2016 452.40 EFT19697 05/08/2016 GARY'S REFRIGERATION & SERVICES CHECK AND REPAIR AIRCON UNIT IN ADMINISTRATION BUILDING ‐ GOVERNANCE SECTION 93.50 EFT19698 05/08/2016 MCLEODS BARRISTERS & SOLICITORS PROFESSIONAL FEES RENDERED FOR BAIYUNGU ABORIGINAL CORPORATION INC; LEASE OF

PORTION OF CARNARVON AIRPOR; SUB‐LICENSE ‐ CORAL BAY PROGRSS ASSOCIATION; LEASE ‐ GIRL GUIDES/SCOUTS ASSOCIATION

2,538.87

EFT19699 05/08/2016 MICHELLE GOFF REIMBURSEMENT FOR ASSORTED ITEMS FOR CINEMA KIOSK STOCK 389.55 EFT19700 05/08/2016 AUSTRALIAN TAXATION OFFICE (PAYG) P.A.Y.G TAX FOR PAY PERIOD ENDING 28/07/2016 51,309.00 EFT19701 05/08/2016 RAC TOURISM ASSETS PTY LTD T/A NINGALOO REEF RESORT MEALS AND DRINKS FOR ROSTERED MONTHLY MANAGEMENT VISIT TO CORAL BAY ‐ TUESDAY 12TH

JULY 201624.00

EFT19702 05/08/2016 SONY PICTURES RELEASING P/L HIRE: 'ANGRY BIRDS' 07/07/2016 JULY 'SCHOOL HOLIDAY SHOWING' ‐ 'MONEY MONSTER 30/07/2016 ‐ 31/07/2016

849.00

EFT19703 05/08/2016 STM AUSTRALIA PTY LTD 1 X DIESEL FLOW METER FOR BULK TANK FOR SERVICE TRUCK ‐P 308 343.42 EFT19704 05/08/2016 TOLL IPEC PTY LTD FREIGHT 56.00 EFT19705 05/08/2016 TOLL EXPRESS FREIGHT 565.03 EFT19707 11/08/2016 AERODROME MANAGEMENT SERVICES AERODROME RADIO TRAINING TO FINALISE THE AERODROME REPORTING OFFICERS TRAINING (3x

OFFICERS)3,564.00

EFT19708 11/08/2016 ARTS ON TOUR NSW PEASANT PRINCE TOUR INSTALMENT 2 3,036.00 EFT19709 11/08/2016 ASHDOWN INGRAM 6X COMPACT LED 1224V BEACON 3 BOLT 914.10 EFT19710 11/08/2016 BAYVIEW CORAL BAY CARNARVON VISITOR CENTRE BOOKINGS 916.12 EFT19711 11/08/2016 BEAUREPAIRES BATTERY 12V/150AH FOR EXCAVATOR P299 692.50 EFT19712 11/08/2016 CABCHARGE AUSTRALIA PTY LTD ACCOUNT KEEPING FEE 20/06/2016 TO 17/07/2016 9.24 EFT19713 11/08/2016 CAPRICORN HOLIDAY PARK CARNARVON VISITOR CENTRE BOOKINGS 105.00 EFT19714 11/08/2016 CALTEX AUSTRALIA PETROLEUM PTY LTD FUEL SUPPLIES 622.26 EFT19715 11/08/2016 CARNARVON PRECISION MACHINING REPAIRS TO TRAMWAY BRIDGE HYDRAULICS 917.40 EFT19716 11/08/2016 CARNARVON CLEANERS PTY LTD STRIP AND CLEAN SMALL SECTION TILE FLOOR AT THE ACQUATIC CENTRE CHANGEROOMS 120.00 EFT19717 11/08/2016 BARRY EVANS CARPET HOTLINE SUPPLY AND INSTALLATION OF SECURITY MESH TO TICKETING BOX AT FESTIVAL GROUNDS 1,677.00 EFT19718 11/08/2016 PETER BARRETT CORPORATION PTY LTD T/A CARNARVON

MOTEL WACARNARVON VISITOR CENTRE BOOKINGS 424.36

EFT19719 11/08/2016 CARNARVON NOVUS MIRROR REPLACEMENT FOR COLORADO RIGHT HAND SIDE MIRROR P311 40.00 EFT19720 11/08/2016 CARNARVON COMMUNITY COLLEGE CLEAVER ST CAMPUS

CANTEENCATERING FOR COUNCIL MEETING HELD ON TUESDAY 26TH JULY 2016 150.00

EFT19721 11/08/2016 CENTRAL REGIONAL TAFE MUNICIPAL LAW ENFORCEMENT A & B FOR RANGER COORDINATOR ‐ 26/07/2016 ‐ 29/07/2016 & 09/08/2016 ‐ 12/08/2016

563.34

Page 3


EFT19722 11/08/2016 CORAL COAST WATER PTY LTD COMMERICAL WATER SALES 14001 + KILOLITRES JULY 2016; STAND PIPE WATE SALES TAKEN BY FITZY'A MINI LOADS 24/06/2016 ‐ 25/07/2016

5,061.40

EFT19723 11/08/2016 CORPORATE EXPRESS STAPLES AUSTRALIA PTY LTD BULK STATIONERY ORDER 245.39 EFT19724 11/08/2016 CARNARVON AUTO ELECTRICS REPAIRS AND LABOUR ON SWEEPER TRUCK CHANNEL BRUSH JOYSTICK TO REDUCE THE RISK OF

FAULT REOCCURING AND PURCHASE OF 4 LITRE BOTTLE OF BATTERY ACID FOR MOWER490.95

EFT19725 11/08/2016 CARNARVON GROWERS ASSOCIATION ASSORTED SMALL ITEMS FOR PARKS AND GARDENS 75.09

EFT19726 11/08/2016 CARNARVON FRESH IGA NORWEST INVESTMENT CORP PTY LTD

GROCERY ITEMS FOR YOUTH OUTREACH ‐ SCHOOL HOLIDAY PROGRAM AND YOUTH CAMP; TEA ROOM SUPPLIES FOR DEPOT

680.44

EFT19727 11/08/2016 D.G. BUILDERS PTY LTD CONSTRUCTION OF TICKETING BOX ONSITE PREMIER OVAL FESTIVAL GROUNDS 11,990.00 EFT19728 11/08/2016 DONALD, KATHLEEN REIMBURSEMENT FOR PURCHASES OF 1 BOX OF DISPOSABLE KEY TAGS FOR WORKSHOP 50.88 EFT19729 11/08/2016 ELECTRICAL GENERATION AND MAINTENANCE INSPECT SOLAR HOT WATER SYSTEM AT 4 YARDI QUAYS 99.00 EFT19730 11/08/2016 ENVISIONWARE PTY LTD 1 X ENVISIONWARE ANNUAL MAINTENANCE AND WARRANTY LICENSE 20162017 01/09/2016 TO

30/08/2017 FOR LIBRARY574.95

EFT19731 11/08/2016 FARNE, JOHN & VERONICA CORAL BAY MONTHLY ROADSIDE BINS, FISH OFFAL, LANDFILL SITE AND CLEANING ‐ JULY 2016 21,981.92

EFT19732 11/08/2016 FRESH AND CLEAN MANAGED WASHROOM PROGRAMS PROVIDE BIO BINS FOR SANITARY PURPOSES FOR FEMALE TOILETS (YEARLY STOCK) 3,019.50 EFT19733 11/08/2016 GASCOYNE ESSENTIAL SERVICES 1 X GRUNDFOS CM 10 3 IRRIGATION PUMP INCLUDING FREIGHT 1,474.00 EFT19734 11/08/2016 GERALDTON FUEL COMPANY PTY LTD 1 X 205L DRUM DELO 400 LE 15W40 WITH CJ4 SPECIFICATION 980.02 EFT19735 11/08/2016 GNC QUALITY PRECAST GERALDTON 5 X PRE CAST CONCRETE PICNIC TABLE SETS TO MAIN ROADS SPECIFICATIONS ‐ 2 X BAXTER PARK,

2X TOWN OVAL AND 1X ROBINSON ST12,485.00

EFT19736 11/08/2016 J & T FREIGHT FREIGHT 36.05 EFT19737 11/08/2016 JULEE NELSON MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 1,924.99 EFT19738 11/08/2016 LUKE SKENDER MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 1,208.33 EFT19739 11/08/2016 NINGALOO CLUB CORAL BAY CARNARVON VISITOR CENTRE BOOKINGS 105.00 EFT19740 11/08/2016 OUTBACK FUEL DISTRIBUTORS T/A KCD FUEL SUPPLIES FUEL SUPPLIES 3,627.12 EFT19741 11/08/2016 PHELPS TRANSPORT TRANSPORT 50 TONNE OF COLD MIX 2,768.48 EFT19742 11/08/2016 R AND G CARNARVON PTY LTD CATERING FOR 5 PEOPLE WEDNESDAY 13 JULY 2016 ‐ CARNARVON AIRPORT TRAINING 79.00 EFT19743 11/08/2016 REPCO PTY LTD ASSORTED PARTS FOR P292 ‐ IVECO ACCO MJE SIDE‐LOADING COMPACTOR TRUCK / SERVICING

AIRPORT GENERATOR / PTR1 ‐ISUZU FRR500CAB PATCHING TRUCK 698.78

EFT19744 11/08/2016 SANDY MCGINNS MOTORCYCLES SEALS FOR WATER PUMP TRAILER PTL1 104.00 EFT19745 11/08/2016 SEATADVISOR AUSTRALIA TICKET SALES FOR THE MONTH OF JULY 2016 397.10

EFT19746 11/08/2016 SECUREPAY PTY LTD PROTECTION OF INTERNET PAYMENTS FOR JULY 2016 2.38 EFT19747 11/08/2016 SETON AUSTRALIA PTY LTD EMERGENCY SHOWER AND EYE WASH TEST RECORD TAG PART, 5 X PACKS (100) MARKING FLAGS

FLUORESCENT PINK COLOUR INCLUDING FREIGHT 339.90

EFT19748 11/08/2016 SMITH, EDWARD COUNCILLOR MONTHLY SITTING FEES ‐ JULY 2016 1,208.33 EFT19749 11/08/2016 TELSTRA DAMAGE COST RECOVERY & MANAGEMENT DAMAGE TO TELSTRA MANHOLE WHEN DRIVEN OVER BY EARTH MOVING EQUIPMENT 14,673.80 EFT19750 11/08/2016 TOLL EXPRESS FREIGHT 392.27 EFT19751 11/08/2016 TOURISM COUNCIL WA 2016 WA TOURISM CONFERENCE ‐ VISITORS CENTRE COORDINATOR / TOURIST INFORMATION

OFFICER 08/08/2016 ‐ 10/08/2016495.00

EFT19752 11/08/2016 WAJON PUBLISHING CO ASSORTED ITEMS FOR SALE AT VISITOR CENTRE 256.00 EFT19753 11/08/2016 WINTERSUN CARAVAN PARK CARNARVON VISITOR CENTRE BOOKINGS 399.87 EFT19754 18/08/2016 AUSTRALIAN SERVICES UNION PAYROLL DEDUCTIONS 52.70

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EFT19755 18/08/2016 ACCUWEIGH PTY LTD SUPPLY X 1 AURORA 45SL 6 DIGIT REMOTE DISPLAY BOARD FOR WEIGH BRIDGE AT BROWNS RANGE WASTE FACILITY

2,871.00

EFT19756 18/08/2016 AIRPORT LIGHTING SPECIALISTS SUPPLY VARIOUS LIGHTS, CABLES, JOINTS, VALVES AND PLUGS FOR AIRPORT RUNWAY INCLUDING FREIGHT

72,382.20

EFT19757 18/08/2016 ALAN HOBBS CONTRACT EHO CONTRACT EHO & WASTE MANAGEMENT DEVELOPMENT / INFRASTRUCTURE RFT 03/2015 JULY 2016

7,315.66

EFT19758 18/08/2016 AUSTRALIA POST POSTAGE 1,229.69 EFT19759 18/08/2016 CARNARVON MENSWEAR 1 X PAIR STEEL CAPPED WORK BOOTS FOR AIRPORT WORKER 176.95 EFT19760 18/08/2016 BLACKWOODS GERALDTON CLEANER VACUUM SUPERPRO 700 BPACK; 1X BOX PAINT SURVEY POLYPAK 350GM FLURO PINK

AND WHITE 467.40

EFT19761 18/08/2016 BOC LIMITED (AUST) MONTHLY HIRE OF INDUSTRIAL GAS CYLINDER 173.10 EFT19762 18/08/2016 BOOKEASY TOURISM SOLUTIONS BOOKEASY ACCOMMODATION AND TOURS ‐ JULY 2016 926.72 EFT19763 18/08/2016 BRAYCO STAINLESS STEEL AUSTRALIA STAINLESS STEEL ‐ PREMIUM SPLASHBACK BENCH , SINK AND BENCH, DOUBLE WALL SHELVES

(300MM DEEP), DEEP WALL SHELF (450MM DEEP) FOR AQUATIC CENTRE 2,305.00

EFT19764 18/08/2016 CARNARVON CLEANERS PTY LTD CIVIC CENTRE CLEANING ‐ JULY 2016 3,413.33 EFT19765 18/08/2016 CARNARVON LAWNMOWING CONTRACT MOWING OF HMAS SYDNEY MEMORIAL DRIVE AS PER THE ROSTERED CYCLE AND IN

ACCORDANCE WITH TENDER 8/20114,088.05

EFT19766 18/08/2016 CARNARVON NOVUS SUPPLY AND FIT WINDSCREEN FOR TOYOTA PRADO (PCAR21) AND MIRROR GLASS FOR LOADER (P303)

883.00

EFT19767 18/08/2016 CARNARVON TRACTORS SLASHER BLADE KIT FOR PSL2 HOWARD ROTASLASHER / PSL3 HOWARD ROTASLASHER 1,331.00 EFT19768 18/08/2016 CARNARVON COMMUNITY COLLEGE CLEAVER ST CAMPUS

CANTEENCATERING FOR WORKSHOP HELD ON 22/07/2016 FOR AN AGING IN PLACE FACILITY 300.00

EFT19769 18/08/2016 CORAL COAST PLUMBING PLUMBING AT VARIOUS LOCATIONS ‐ BROWNS RANGE TIP / JIM RICHARDS PAVILLION 1,169.29 EFT19770 18/08/2016 CORAL COAST VETERINARY HOSPITAL VET EXPENSIVES ‐ JULY 2016 1,159.10 EFT19771 18/08/2016 CORPORATE EXPRESS STAPLES AUSTRALIA PTY LTD BULK STATIONERY SUPPLIES 851.64 EFT19773 18/08/2016 COURIER AUSTRALIA FREIGHT 49.32 EFT19774 18/08/2016 CARNARVON FRESH IGA NORWEST INVESTMENT CORP PTY

LTDASSORTED INSECT REPELLANT FOR DEPOT 130.24

EFT19775 18/08/2016 ATO CHILD SUPPORT AGENCY PAYROLL DEDUCTIONS 1,322.48 EFT19776 18/08/2016 DIGITAL MONOPOLY P/L WEBSITE HOSTING FOR AUGUST 2016 55.00 EFT19777 18/08/2016 DOWNER EDI WORKS PTY LTD SUPPLY OF 50 TONNE OF COLD MIX FOR ROAD REPAIRS / REFILL 2ND 1000L POD OF EMULSION/ 11,806.85

EFT19778 18/08/2016 ELDERS RURAL SERVICES AUSTRALIA LIMITED 2 X 15M ROLLS OF 900 X 50 X 2 5MM BLACK PVC CHAIN WIRE FENCING; 1 X 32 NB HOT DIPPED GALVANISED FENCING PIPE (ONE LENGTH 6500MM) FOR FESTIVAL GROUNDS

445.50

EFT19779 18/08/2016 ELECTRICAL GENERATION AND MAINTENANCE ELECTRICIAN AT VARIOUS LOCATIONS ‐ FESTIVAL GROUNDS / 5 AIRPORT CRES / SKATE PARK / DEPOT

1,875.75

EFT19780 18/08/2016 EVERYWHERE TRAVEL RETURN AIRFARE FOR SHIRE PRESIDENT CARNARVON ‐ PERTH ‐ CARNARVON ON 16/08/2016 ‐ 17/08/2016

785.00

EFT19781 18/08/2016 FAIRFAX DIGITAL AUSTRALIA & NEW ZEALAND PTY LIMITED T/A TENDERLINK.COM

ADVERTISING AND UPLOAD OF TENDER RFT 02/2016 AQUATIC CENTRE MANAGEMENT 165.00

EFT19782 18/08/2016 FITZY'S MINI LOADS & EXCAVATIONS SWEEPING AND PRESSURE CLEANING OF CBD AND DBD ‐ JULY 2016 / SERVICE LOCATION SURVEY FOR NEW SURGE WALL ‐ BAXTER PARK

7,392.00

EFT19783 18/08/2016 FREARSON, MELISSA REIMBURSEMENT OF MEALS DURING CONFERENCE IN CANBERRA 86.35 EFT19784 18/08/2016 GASCOYNE ESSENTIAL SERVICES SUPPLY AND INSTALL SUBSURFACE IRRIGATION AT CARNARVON FORESHORE 30,910.09

Page 5


EFT19785 18/08/2016 GASCOYNE OFFICE EQUIPMENT MONTHLY PHOTOCOPYING SERVICING ‐ JUNE 2016 AND SUPPLY OF ASSORTED INK CARTRIDGES FOR ADMIN OFFICE, DEPOT AND YOUTH OFFICE

8,494.22

EFT19786 18/08/2016 GREENWAY ENTERPRISES ARS SUPER TURBO‐CUT SAW 50CM, ARS TELESCOPIC POLE 5.5M, CYCLONE LEAF RAKE ‐ PARKS AND GARDEN

453.27

EFT19787 18/08/2016 GHD PTY LTD FEE CLAIM FOR PROFESSIONAL SERVICES FOR THE PROJECT MANAGEMENT OF THE RUNWAY RECONSTRUCTION AT CARNARVON AIRPORT 25/06/2016 ‐ 22/07/2016

2,436.50

EFT19788 18/08/2016 HITS RADIO PTY LTD ADVERTISING ON HITS RADIO FOR 'WHATS ON GUIDE / MOVIE GUIDE FOR JULY 2016 1,540.00

EFT19789 18/08/2016 HOLIDAY GUIDE PTY LTD T/A WA HOLIDAY GUIDE ACCOMMODATION BOOKINGS REFERRALS ‐ JULY 2016 379.60 EFT19790 18/08/2016 HYDRAMET PTY LTD INSPECT AND REPAIR CHLORINE INJECTOR PUMP 771.33 EFT19791 18/08/2016 IMPART MEDIA MONTHLY GAGET FEES ‐ JULY 2016 108.90 EFT19792 18/08/2016 INK STATION ASSORTED INK CARTRIDGES FOR ADMIN BUILDING 318.49 EFT19793 18/08/2016 INTEGRITY COACH LINES (AUST) PTY LTD TICKET SALES 16/07/2016 ‐ 31/07/2016 4,699.65 EFT19794 18/08/2016 IT VISION AUSTRALIA PTY LTD AMENDMENTS TO FRONT OF RATES NOTICE TEMPLATES (ANNUAL RATES NOTICE, INSTALMENT

RATES NOTICE AND FINAL NOTICE)235.40

EFT19795 18/08/2016 JOLLY'S AUTO CENTRE (JOLLY'S TYRE SERVICE) SUPPLY AND FIT TYRE AND WHEEL BALANCE / ALIGNMENT FOR TOYOTA HIACE P316 246.50 EFT19796 18/08/2016 LANDGATE ACCOUNTS VALUATION SCHEDULES, LAND ENQUIRIES AND TITLE SEARCHES 209.22 EFT19797 18/08/2016 STATE LIBRARY OF WA ANNUAL DELIVERY OF BETTER BEGINNINGS PROGRAM ‐ 2016/2017 220.00 EFT19798 18/08/2016 LINDA'S BOOKS ASSORTED BOOKS FOR SALE AT VISITOR CENTRE 244.00 EFT19799 18/08/2016 LOCAL HEALTH AUTHORITY ANALYTICAL COMMITTEE FOOD SAMPLING SCHEME ANNUAL SUBSCRIPTION 01/07/2016 ‐ 30/06/ 2017 1,499.94 EFT19800 18/08/2016 MARKETFORCE PTY LTD ADVERTISING IN WEST AUSTRALIAN EDITION ‐ AQUATIC CENTRE MANAGEMENT TENDER /

PROCUREMENT OFFICER / EXECUTIVE MANAGER ‐ INFRASTRUCTURE 742.20

EFT19801 18/08/2016 MCLEODS BARRISTERS & SOLICITORS RETAINER FEE FOR PROVISION OF LEGAL SERVICES 2016/2017 FINANCIAL YEAR 3,300.00 EFT19802 18/08/2016 DON MCLEOD PAINTING PREPARE AND PAINT WALL TILES IN SHOWER CUBICLES (MALE AND FEMALE) AQUATIC CENTRE 2,508.00

EFT19803 18/08/2016 MELBOURNE INTERNATIONAL COMEDY FESTIVAL ROADSHOW 2016 ROYALITIES AT 15% ON BOX OFFICE TICKETS SOLD FOR THE MELBOURNE COMEDY FESTIVAL 2016

1,397.88

EFT19804 18/08/2016 MIDWEST MOWERS & SMALL ENGINES ASSORTED PARTS FOR P318 ‐ FERRUS IS2500 RIDE ON MOWER 712.40 EFT19805 18/08/2016 WESTERN INDIGENOUS MEDIA T/A MULGA MAL ANNUAL SUBSCRIPTION FOR MULGA MAIL NEWSPAPER (12 ISSUES) 01/10/2016 ‐ 30/09/2017 48.00 EFT19806 18/08/2016 NORTHERN ASPECT CONSTRUCTIONS BUILDING CONTRACT ‐ LOT 819 YARDI QUAYS ‐ 15% ROOF COVER 93,905.63 EFT19807 18/08/2016 IXOM OPERATIONS Pty Ltd MONTHLY SERVICE FEE FOR 17X CHLORINE CYLINDERS ‐ JULY 2016 803.40 EFT19808 18/08/2016 OUTBACK FUEL DISTRIBUTORS T/A KCD FUEL SUPPLIES FUEL SUPPLIES 14,999.09 EFT19809 18/08/2016 PARKWOOD UPHOLSTERY 6MM ELASTIC CORD FITTED FOR TRAY COVER ON PATCHING TRUCK PTR1 30.00 EFT19810 18/08/2016 RELIANCE PETROLEUM FUEL SUPPLIES 698.12 EFT19811 18/08/2016 REPCO PTY LTD ASSORTED PARTS FOR PFES1 ‐ MITSIBISHI TRITON DUAL CAB /DEPOT WORKSHOP / P316 ‐ TOYOTA

HIACE YOUTH SERVICE / PUTE8 ‐ TOYOTA HILUX 352.89

EFT19812 18/08/2016 RIVER ELECTRICAL INVESTIGATE AND REPAIR AIRPORT RUNWAY LIGHTS FAILURE 374.00 EFT19813 18/08/2016 R & L COURIERS FREIGHT 440.00 EFT19814 18/08/2016 SEA CONTRACTING ASSESS TRAMWAY BRIDGE FUNCTIONS AND REPROGRAM TO ENSURE FULL CLOSURE OF THE

BRIDGE WHEN USING A REMOTE CONTROL242.00

EFT19815 18/08/2016 SUNNY INDUSTRIAL BRUSHWARE 15 X SETS OF 16 STRAND GUTTER BROOMS FOR ROAD SWEEPER P302; 3 SETS OF TRACTOR BROOMS FOR ROAD BROOM PSW4

6,022.50

EFT19816 18/08/2016 SUN CITY PRINT & DESIGN 10,000 DL WINDOW ENVELOPES WITH SHIRE OF CARNARVON LOGO ‐ REPLENISH STOCK AND EXTRA IN PREPARATION OF RATE BILLING IN SEPTEMBER

1,470.00

Page 6


EFT19817 18/08/2016 TAYLOR, CARMEN REIMBURSEMENT OF MEALS 562.44 EFT19818 18/08/2016 TOLL IPEC PTY LTD FREIGHT 468.14 EFT19819 18/08/2016 TOURISM MARKETING & PROMOTIONS BROCHURE RACKING IN OVER 250 OUTLETS ‐ INTERSTATE DELIVERIES DEPENDENT ON DEMAND,

DELIVERY OF CORAL BAY AND CARNARVON, METRO DELIVERIES AND REGIONAL DISTRIBUTION FROM 01ST JULY 2016 ‐ 30TH SEPT 2016

1,015.00

EFT19820 18/08/2016 TREMOR EARTHMOVING 5 DAYS HIRE OF SINGLE SIDE TIPPER IN ACCORDANCE WITH CONTRACT 13/2013 / 5 DAY DRY HIRE OF PAD FOOT ROLLER

13,913.38

EFT19821 18/08/2016 TROPICS HARDWARE ASSORTED ITEMS FOR VARIOUS LOCATIONS ‐ AQUATIC CENTRE, BUILDING MAINTENANCE, FESTIVAL GROUNDS, PARKS AND GARDENS, AIRPORT, DEPOT WORKSHOP

1,162.98

EFT19822 18/08/2016 VEOLIA ENVIRONMENTAL SERVICES (AUSTRALIA) PTY LTD SUPPLY AND DELIVERY 1 X 9.0M3 SKIP BIN ON SITE BUSH BAY BIN TO BE PICKED UP AND REPLACED 27/06/2016 / BLOWHOLES SITE CHARGE 24/07/2016

528.00

EFT19823 18/08/2016 WEST AUSTRALIAN NEWSPAPER LTD ADVERTISING OF POSITIONS AND TENDER ‐ AQUATIC CENTRE MANGEMENT TENDER / PROCUREMENT OFFICER / EXEC MANAGER FOR INFRASTRUCTURE / AUDIT COMMITTEE MEETING

1,092.00

EFT19824 18/08/2016 WESTON, CHERYL REIMBURSEMENT FOR STATIONERY ITEMS FOR LIBRARY 16.99 EFT19825 23/08/2016 AUSTRALIAN TAXATION OFFICE (PAYG) P.A.Y.G TAX FOR PAY PERIOD ENDING 10/08/2016 50,215.00 EFT19826 25/08/2016 AUSTRALIAN AIRPORTS ASSOCIATION AUSTRALIAN AIRPORTS ASSOCIATION: ANNUAL MEMBERSHIP RENEWL 01/07/2016 ‐ 30/06/2017 2,816.00

EFT19827 25/08/2016 BAYVIEW CORAL BAY CARNARVON VISITOR CENTRE BOOKINGS 748.11 EFT19828 25/08/2016 BIG 4 PLANTATION CARAVAN PARK CARNARVON VISITOR CENTRE BOOKINGS 319.37 EFT19829 25/08/2016 BURKAT PTY LTD T/A CARNARVON HOTEL CARNARVON VISITOR CENTRE BOOKINGS 376.25 EFT19830 25/08/2016 CARNARVON CLEANERS PTY LTD VACATE CLEAN INCLUDING CARPET CLEAN TO 8/19 MARMION STREET ‐ 31/07/2016 450.00 EFT19831 25/08/2016 PETER BARRETT CORPORATION PTY LTD T/A CARNARVON CARNARVON VISITOR CENTRE BOOKINGS 398.12 EFT19832 25/08/2016 COCA COLA AMATIL (AUST) PTY LTD DRINKS REQUIRED FOR THE CIVIC CENTRE KIOSK STOCK 451.29 EFT19833 25/08/2016 CORAL COAST PLUMBING REMOVAL AND REPLACEMENT OF 4 EXISTING NON COMPLAINT NEPTUNE SEPTIC SYSTEMS FROM

THE BACK OF PEMIER OVAL PAVILLON33,314.46

EFT19834 25/08/2016 CS LEGAL DEBT RECOVERY SERVICES FOR OUTSTANDING COUNCIL RATES FOR PERIOD 01/01/2016 ‐30/06/2016

870.10

EFT19835 25/08/2016 CARNARVON MEDICAL CENTRE PRE EMPLOYMENT MEDICAL ‐ PARKS AND GARDENS COORDINATOR 286.00 EFT19836 25/08/2016 CARNARVON STEEL SUPPLIES 2 X 4 METRE LENGTHS OF 100MM X 50MM X 2.5MM TUBING FOR TRAILER PTL1 160.00 EFT19837 25/08/2016 DIGITAL MONOPOLY P/L MONTHLY WEBSITE HOSTING FEES AUGUST 2016 55.00 EFT19838 25/08/2016 WALT DISNEY STUDIOS MOTION PICTURES, AUSTRALIA HIRE OF MOVIE FINDING DORY 06/082016 ‐ 07/08/2016 855.25 EFT19839 25/08/2016 DOWNER EDI WORKS PTY LTD REFILL 1000L EMULSION TANK INCLUDING FREIGHT 1,375.00 EFT19840 25/08/2016 EVERYWHERE TRAVEL RETURN AIRFARE FOR CEO AND PLANNING MANAGER CARNARVON ‐ PERTH ‐ CARNARVON

15/08/2016 ‐ 17/08/2016 1,570.00

EFT19841 25/08/2016 FRANCIS STREET APARTMENTS CARNARVON VISITOR CENTRE BOOKINGS 568.75 EFT19842 25/08/2016 GASCOYNE TRANSPORT SERVICES MOBILISE AND DEMOBILISE KOMATSU WA 380 LOADER FROM SHIRE DEPOT TO GLADSTONE 1,540.00 EFT19843 25/08/2016 HAMELIN POOL CARAVAN PARK CARNARVON VISITOR CENTRE BOOKINGS 78.75 EFT19844 25/08/2016 iSUBSCRiBE! PTY LTD 12 MONTHS SUBSCRIPTION RENEWALS 820.94 EFT19845 25/08/2016 J TAGZ PTY LTD 260 X PINK AND FLURO GREEN RIG TAG ‐ ARTWORK AND ENGRAVING ‐ AQUATIC CENTRE PASS 193.60

EFT19846 25/08/2016 LAWN DOCTOR SUPPLY OF 2000 SQM OF WINTER GREEN COUCH TURF ‐ FASCINE 9,800.00 EFT19847 25/08/2016 NINGALOO CLUB CORAL BAY CARNARVON VISITOR CENTRE BOOKINGS 293.12

Page 7


EFT19848 25/08/2016 THE TRUSTEE FOR NINGALOO HOLDINGS TRUST T/A NINGALOO DISCOVERY

CARNARVON VISITOR CENTRE BOOKINGS 490.00

EFT19849 25/08/2016 CARNARVON CAPITAL HOLIDINGS TA NORWESTA LIFESTYLE PARK

CARNARVON VISITOR CENTRE BOOKINGS 61.25

EFT19850 25/08/2016 OUTBACK FUEL DISTRIBUTORS T/A KCD FUEL SUPPLIES FUEL SUPPLIES 2,286.26 EFT19851 25/08/2016 PORTSIDE ENGINEERING SERVICES INSPECT MAIN POOL PUMP AT THE AQUATIC CENTRE 55.00 EFT19852 25/08/2016 RAC TOURISM ASSETS PTY LTD T/A RAC MONKEY MIA DOPHIN

RESORTSCARNARVON VISITOR CENTRE BOOKINGS 66.50

EFT19853 25/08/2016 RAC TOURISM ASSETS PTY LTD T/A NINGALOO REEF RESORT MEALS FOR CORAL BAY MANAGEMENT VISIT ‐ TUESDAY 9TH AUGUST 2016 78.50

EFT19854 25/08/2016 CHRISTINE SANDERSON ASSORTED BOOKS FOR SALES AT VISITOR CENTRE 101.00 EFT19855 25/08/2016 SIGMA CHEMICALS GRANULAR CHLORINE CAL HYPO AQUACURE 40KG / SODIUM BICARBONATE 25KG (BUFFER) 876.70 EFT19856 25/08/2016 TERRA TEMPTATIONS ASSORTED ITEMS FOR SALE AT VISITOR CENTRE 200.00 EFT19857 25/08/2016 TOLL IPEC PTY LTD FREIGHT 654.17 EFT19858 25/08/2016 TOLL EXPRESS FREIGHT 223.20 EFT19859 25/08/2016 VANESSA DEETLEFS REIMBURSEMENT FOR CATERING / DRINKS FOR ART EXHIBITION OPENING (PR) 146.05 EFT19860 25/08/2016 SHARON WILLIAMS REIMBURSEMENT OF MEALS FOR TOURISM CONFERENCE 85.70 46226 03/08/2016 CORAL BAY BEACH HOUSE ESTATE DEVELOPMENTS PTY LTD REFUND OF OVERPAYMENT ON PLANNING APPLICATION P23/14 105.00

46227 03/08/2016 CARNARVON STATE EMERGENCY SERVICE DRAW FOR ESL EXPENDITURE AS PER OPERATING GRANT AGREEMENT WITH DFES 6,300.00 46228 03/08/2016 HORIZON POWER ELECTRICITY ACCOUNT 2,544.66 46229 03/08/2016 TELSTRA AUSTRALIA TELEPHONE & INTERNET ACCOUNTS 4,992.46 46230 03/08/2016 WATER CORPORATION WATER ACCOUNT 5,878.16 46231 09/08/2016 BRANDENBURG K MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 4,074.99 46232 09/08/2016 BRETT SMITH MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 1,208.33 46233 09/08/2016 EDWARD JOHN GARRETT MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 1,208.33 46234 09/08/2016 HORIZON POWER ELECTRICITY ACCOUNTS 15,850.04 46235 09/08/2016 KLEENHEAT GAS PTY LTD 45KG VAP CYL FACILITY FEE / CYLINDER SERVICE CHARGE JUL‐2017 ‐ DEPOT 69.30 46236 09/08/2016 MAX MARCH MONTHLY COUNCILLOR SITTING FEE ‐ JULY 2016 1,208.33 46237 09/08/2016 OUTBACK OASIS CARAVAN PARK CARNARVON VISITOR CENTRE BOOKINGS 140.00 46238 09/08/2016 PIVOTEL SATELLITE PTY LTD SATE PHONE MONTHLY CHARGES 50.00 46239 09/08/2016 KANE SIMPSON MONTHLY COUNCILLOR FEES ‐ JULY 2016 1,208.33 46240 09/08/2016 WATER CORPORATION WATER ACCOUNTS 1,052.70 46241 16/08/2016 HORIZON POWER ELECTRICITY ACCOUNTS 12,524.36 46242 16/08/2016 KLEENHEAT GAS PTY LTD 45KG VAP CLY FACILITY FEE / CYLINDER SERVICE CHARGE JULY 2017 ‐ PLAYGROUP / JUBILEE HALL /

DEPOT 311.85

46243 16/08/2016 FISH AND WHISTLE (PORT HOTEL) CARNARVON VISITOR CENTRE BOOKINGS 105.00 46244 16/08/2016 TELSTRA AUSTRALIA TELEPHONE ACCOUNTS 35.00 46245 16/08/2016 WATER CORPORATION WATER ACCOUNT 6,023.11 46246 23/08/2016 BIRDRONG PTY LTD REFUND OF PAYMENT MADE IN ERROR 519.22 46247 23/08/2016 HORIZON POWER ELECTRICITY ACCOUNTS 299.10 46248 23/08/2016 JOHN NUTTALL REIMBURSEMENT FOR FUEL ‐ CALTEX CARD NOT ACCEPTED PIN NUMBER ISSUE 34.27 46249 23/08/2016 KLEENHEAT GAS PTY LTD 45KG VAP CYL FACILITY FEE / CYLINDER SERVICE CHARGE JUL2017 YR AERODROME RES 28 69.30 46250 23/08/2016 OUTBACK OASIS CARAVAN PARK REFUND OF OVERPAYMENT VIA EFTPOS AT WASTE FACILITY FOR 240LTR BINS 34.60

Page 8


46251 23/08/2016 SHIRE OF CARNARVON MUNICIPAL FUND REALLOCATION OF AN OVERPAYMENT ON TIP FEES FOR CORAL COAST PLUMBING TO BE OFFSET AGAINST INVOICE NO 41503 (AS PER REQUEST RECEIVED FROM CORAL COAST PLUMBING)

10.00

46252 23/08/2016 SHIRE OF CARNARVON TRUST FUND 2X TICKET SALES FOR NAIDOC BALL 2016 ORIGINALLY COSTED TO 'CINEMA INCOME' COA IN ERROR. JOURNALED TO EXP ACC (SUSPENSE). CHEQUE TO BE RECEIPTED TO TRUST FUND T1301

60.00

46253 23/08/2016 SUE JORDAN REFUND DIFFERNCE OF DOG REGISTRATION FROM 3 YEARS TO 1 YEAR 32.50 46254 23/08/2016 TELSTRA AUSTRALIA TELEPHONE ACCOUNTS 960.93 46255 30/08/2016 BRANDENBURG K MONTHLY COUNCILLOR SITTING FEE ‐ AUGUST 2016 4,074.99 46256 30/08/2016 BRETT SMITH MONTHLY COUNCILLOR SITTING FEE ‐ AUGUST 2016 1,208.33 46257 30/08/2016 CARNARVON COMMUNITY COLLEGE END OF YEAR BOOK AWARD 2016 50.00 46258 30/08/2016 EDWARD JOHN GARRETT MONTHLY COUNCILLOR SITTING FEE ‐ AUGUST 2016 1,208.33 46259 30/08/2016 HORIZON POWER ELECTRICITY ACCOUNTS 1,992.30 46260 30/08/2016 KLEENHEAT GAS PTY LTD 45KG VAP CLY FACILITY FEE / CYLINDER SERVICE CHARGE JUL 2017 YR RES (LOT 7) 15 AIRPORT CRS 69.30

46261 30/08/2016 MAX MARCH MONTHLY COUNCILLOR SITTING FEE ‐ AUGUST 2016 1,208.33 46262 30/08/2016 NINGALOO LODGE CARNARVON VISITOR CENTRE BOOKINGS 354.37 46263 30/08/2016 PFD FOOD SERVICES PTY LTD ASSORTED ICECREAMS FOR SALE AT VISITORS CENTRE 449.00 46264 30/08/2016 PIVOTEL SATELLITE PTY LTD SATE PHONE MONTHLY CHARGES 50.00 46265 30/08/2016 P & K VRANKOVICH REFUND OF TIP FEES INCORRECTLY CHARGED 48.40 46266 30/08/2016 CASH (MUNI) CHANGE FLOAT FOR BUSH BAY / NEW BEACH CAMP SITE, CAMPING FEES 50.00 46267 30/08/2016 KANE SIMPSON MONTHLY COUNCILLOR FEES ‐ AUGUST 2016 1,208.33 46268 30/08/2016 TELSTRA AUSTRALIA TELEPHONE ACCOUNTS 708.93

TOTAL 729,339.33 37,664.34 36,492.78 TOTAL BANK DIRECTS 36,492.78 TOTAL TRUST CHEQUES 37,664.34 TOTAL MUNI CHEQUES 79,590.48 TOTAL EFT 649,748.85 TOTAL 803,496.45

Page 9

Schedule 8.2.1 (B)

CORPORATE CREDIT CARD EXPENDITURE - PAYMENT REFERENCE BD 1629

I. D'ARCY CORPORATE CREDIT CARD EXPENSES

Description

ADOBE PHOTOSHOP SUBSCIPTION - STAMMERS 12.29

ADOBE PHOTOSHOP SUBSCIPTION - COMMUNITY/YOUTH 12.29

ADOBE PHOTOSHOP SUBSCIPTION - PLANNING 12.29

36.87

M. GOFF CORPORATE CREDIT CARD EXPENSES

Description

WOOLWORTHS - CHOCOLATE FOR CINEMA KIOSK STOCK 53.75

CARNARVON MAGISTRATES COURT - OCCASIONAL LIQUOR LICENCE FOR LIVE SHOWS 109.00

WOOLWORTHS - CRISPS AND CHOCOLATE FOR CINEMA KIOSK STOCK 82.75

HOMESTEAD - CIVIC CENTRE WEBSITE MONTHLY 27.00

272.50

M. CHADWICK CORPORATE CREDIT CARD EXPENSES

Description

OVERLANDER ROADHOUSE - 24/06/2016 DIESEL FOR EMDS VEHICLE 74.46

NINGALOO CLUB, CORAL BAY - ACCOMODATION FOR EHO 190.00

264.46

D. HILL CORPORATE CREDIT CARD EXPENSES

Description

INSTITUTE OF PUBLIC WORKS - PRACTICE NOTES (PARKS) ASSET MANAGEMENT 198.00

AYRES & EVANS - BATHROOM ACCESSORY & SEALANT FOR 5 AIRPORT CRESCENT 24.00

APPLIANCE TESTING SUPPLIES - LIGHT DUTY ELECTRICAL TAGS FOR APPLIANCES 75.30

FREIGHT - APPLIANCE TESTING SUPPLIES - LIGHT DUTY ELECTRICAL TAGS FOR APPLIANCES 21.90

319.20

TOTAL PAYMENT TO CORPORATE CREDIT CARD ACCOUNT 893.03

Schedule 8.2.2

SHIRE OF CARNARVON

MONTHLY FINANCIAL REPORT

For the Period Ended 31 August 2016

LOCAL GOVERNMENT ACT 1995

LOCAL GOVERNMENT (FINANCIAL MANAGEMENT) REGULATIONS 1996

TABLE OF CONTENTS

Compilation Report

Monthly Summary Information

Statement of Financial Activity by Program

Statement of Financial Activity By Nature or Type

Statement of Capital Acquisitions and Capital Funding

Statement of Budget Amendments

Note 1 Significant Accounting Policies

Note 2 Explanation of Material Variances

Note 3 Net Current Funding Position

Note 4 Cash and Investments

Note 5 Budget Amendments

Note 6 Receivables

Note 7 Cash Backed Reserves

Note 8 Capital Disposals

Note 9 Rating Information

Note 10 Information on Borrowings

Note 11 Grants and Contributions

Note 12 Trust

Report PurposeThis report is prepared to meet the requirements of Local Government (Financial Management)

Regulations 1996, Regulation 34 .

Overview

Summary reports and graphical progressive graphs are provided on page 3, 4 and 5.

No matters of significance are noted.

Statement of Financial Activity by reporting program Is presented on page 6 and shows a surplus as at 31 August 2016 of $1,053,697.

Note: The Statements and accompanying notes are prepared based on all transactions

recorded at the time of preparation and may vary.

PreparationPrepared by: Sa Toomalatai

Reviewed by: John Nuttall

Date prepared: 09/09/2016

Shire of CarnarvonCompilation Report


2

Cash and Cash Equivalents

as at period end

Unrestricted 653,609$

Restricted 8,055,849$

8,709,459$

Receivables

Rates 253,519$

Other 530,399$

783,918$

04

Comments

This information is to be read in conjunction with the accompanying Financial Statements and notes.

Shire of CarnarvonMonthly Summary Information


0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun

Am

ount

$ (

'000

s)

Liquidity Over the Year (Refer Note 3)

2014-15

2015-16

2016-17

Current

52%

30 Days

9%

60 Days

4%

90+Days

35%

Accounts Receivable Ageing (non- rates)

(Refer Note 6)

0

500

1,000

1,500

2,000

2,500

3,000


Am

ou

nt

$('

00

0s)

Rates Receivable (Refer Note 6)

Month 2015-16

Month 2016-17

3

Comments


Shire of Carnarvon Monthly Summary Information


$0 $500,000$1,000,000$1,500,000$2,000,000$2,500,000$3,000,000$3,500,000$4,000,000$4,500,000$5,000,000

Leave Reserve

Plant Reserve

Waste Disposal Reserve

Property Infrastructure Reserve

Staff Housing Reserve

Civic Centre Reserve

I.T. Replacement Reserve

Airport Reserve

Coral Bay Tip Reserve

Surge/Fascine Wall Reserve

Town Planning Scheme Reserve

Fascine Dredging Reserve

Flood Mitigation Reserve

OTC/NASA Reserve

Blowholes Reserve

Unspent Grants and Contributions Reserve

Land and Infrastructure Development Reserve

Asset Replacement Reserve

Emergency Response Reserve

Year To Date Reserve Balance to End of Year Estimate (Refer Note 7)

Actual YTD Closing Balance

Amended Budget Closing Balance

4

Revenues

Expenditure

Comments



Shire of Carnarvon Monthly Summary Information

0

500

1,000

1,500

2,000

2,500

3,000


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Operating Expenses -v- YTD Actual (Refer Note 2)

Budget 2016-17

Actual 2016-17

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Operating Revenues -v- Actual (Refer Note 2)

Budget 2016-17

Actual 2016-17

0

500

1,000

1,500

2,000

2,500


Am

ou

nt

$ (

'00

0s)

Month ending

Budget Capital Expenses -v- Actual (Refer Note 2)

Budget 2016-17

Actual 2016-17

0

500

1,000

1,500

2,000

2,500

Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May JunA

mo

un

t $

( '0

00

s)Month ending

Budget Capital Revenue -v- Actual (Refer Note 2)

Budget 2016-17

Actual 2016-17

5

Var. $

(b)-(a)

Var. %

(b)-(a)/(a) Var.

Note

Operating Revenues $ $ $ $ %

Governance 42,600 3,184 11,452 8,268 259.67%

General Purpose Funding - Other 9,960,195 1,277,912 1,224,980 (52,932) (4.14%)

Law, Order and Public Safety 168,943 5,464 2,975 (2,489) (45.55%)

Health 57,900 31,568 3,614 (27,954) (88.55%) �

Education and Welfare 433,239 65,762 192,727 126,965 193.07% �

Housing 17,840 2,974 640 (2,334) (78.48%)

Community Amenities 1,894,519 129,542 79,322 (50,220) (38.77%) �

Recreation and Culture 295,629 30,698 22,387 (8,311) (27.07%)

Transport 1,025,312 391,184 103,382 (287,802) (73.57%) �

Economic Services 691,817 97,716 168,406 70,690 72.34% �

Other Property and Services 163,750 5,956 10,782 4,826 81.02%

Total Operating Revenue 14,751,744 2,041,960 1,820,668 (221,292)

Operating Expense

Governance (1,224,628) (218,755) (219,314) (559) (0.26%)

General Purpose Funding (210,067) (35,078) (20,737) 14,341 40.88% �

Law, Order and Public Safety (932,811) (155,136) (127,051) 28,085 18.10% �

Health (721,996) (122,149) (106,524) 15,625 12.79% �

Education and Welfare (1,513,579) (269,098) (120,987) 148,111 55.04% �

Housing (132,276) (25,781) (13,445) 12,336 47.85% �

Community Amenities (2,438,924) (411,179) (334,511) 76,668 18.65% �

Recreation and Culture (5,779,463) (763,507) (495,081) 268,426 35.16% �

Transport (10,641,051) (1,706,823) (385,963) 1,320,860 77.39% �

Economic Services (1,561,248) (240,919) (206,102) 34,817 14.45% �

Other Property and Services (86,638) (63,781) (31,482) 32,299 50.64% �

Total Operating Expenditure (25,242,681) (4,012,206) (2,061,198) 1,951,008

Funding Balance Adjustments

Add back Depreciation 9,220,543 1,536,756 - (1,536,756) (100.00%) �

Adjust (Profit)/Loss on Asset Disposal 8 62,000 0 0 0

Adjust Provisions and Accruals 0 0 0

Net Cash from Operations (1,208,394) (433,490) (240,530) 192,960

Capital Revenues

Grants, Subsidies and Contributions 11 2,550,411 183,364 443,837 260,473 142.05% �

Proceeds from Disposal of Assets 8 50,000 0 0 0

Total Capital Revenues 2,600,411 183,364 443,837 260,473

Capital Expenses

Land Held for Resale 0 0 0 0

Land and Buildings 13 (2,281,663) (105,902) (293,148) (187,246) (176.81%) �

Office Furniture & Eqipment 13 (6,000) (1,000) 0 1,000 100.00%

Plant and Equipment 13 (254,200) 0 0 0

Infrastructure Assets - Roads 13 (1,208,303) (61,241) 89 61,330 100.14%

Infrastructure Assets - Footpaths 13 (376,616) 0 0 0

Infrastructure Assets - Bridges 13 0 0 0 0

Infrastructure Assets - Drainage 13 (30,000) 0 (794) (794)

Infrastructure Assets - Parks & Ovals 13 (25,000) 0 0 0

Infrastructure Assets - Levee Systems 13 0 0 0 0

Infrastructure Assets - Airport 13 (3,710,468) 0 (80,596) (80,596) �

Infrastructure Assets - Carparks 13 (30,000) 0 0 0

Infrastructure Assets - Other Infrasrtucture 13 (584,307) (100,934) (35,438) 65,496 64.89% �

Infrastructure Assets - Landfill 13 (112,817) 0 0 0

Total Capital Expenditure (8,619,375) (269,077) (409,887) (140,810)

Net Cash from Capital Activities (6,018,964) (85,713) 33,950 119,663

Financing

Proceeds from New Debentures 860,000 0 0 0

Self-Supporting Loan Principal 0 0 0 0

Transfer from Reserves 7 6,217,489 0 0 0

Advances to Community Groups 0 0 0 0

Repayment of Debentures 10 (415,696) (21,408) 0 21,408 100.00% �

Transfer to Reserves 7 (652,271) (26,040) (11,936) 14,104 54.16% �

Net Cash from Financing Activities 6,009,522 (47,448) (11,936) 35,512

Net Operations, Capital and Financing (1,217,836) (566,651) (218,517) 348,134

Opening Funding Surplus(Deficit) 3 1,272,214 1,272,214 1,272,214 0 0.00%

Closing Funding Surplus(Deficit) 3 54,378 705,563 1,053,697 348,134

Indicates a variance between Year to Date (YTD) Budget and YTD Actual data as per the adopted materiality threshold.

Refer to Note 2 for an explanation of the reasons for the variance.

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

STATEMENT OF FINANCIAL ACTIVITY

(Statutory Reporting Program)


Amended YTD

Budget

(a)

YTD

Actual

(b)

Amended Annual

Budget

6

Var. $

(b)-(a)

Var. %

(b)-(a)/(a) Var.

Note

Operating Revenues $ $ $ $ %

Rates 9 4,931,227 5,000 0 (5,000) (100.00%)

Operating Grants, Subsidies and 0

Contributions 11 5,915,508 1,569,526 1,476,463 (93,063) (5.93%)

Fees and Charges 3,227,376 384,078 273,945 (110,133) (28.67%) �

Service Charges 0 0 0 0

Interest Earnings 375,043 59,374 14,174 (45,200) (76.13%) �

Other Revenue 302,590 23,982 56,087 32,105 133.87% �

Profit on Disposal of Assets 8 0 0 0 0

Total Operating Revenue 14,751,744 2,041,960 1,820,668 (221,292)

Operating Expense

Employee Costs (7,038,115) (1,145,699) (1,017,486) 128,213 11.19% �

Materials and Contracts (7,287,268) (932,776) (638,899) 293,877 31.51% �

Utility Charges (837,099) (136,435) (115,888) 20,547 15.06% �

Depreciation on Non-Current Assets (9,220,543) (1,536,756) 0 1,536,756 100.00% �

Interest Expenses 04 (33,621) (1,033) 1,841 2,874 278.21% �

Insurance Expenses (390,540) (191,377) (243,054) (51,677) (27.00%) �

Other Expenditure (373,495) (68,130) (47,713) 20,417 29.97% �

Loss on Disposal of Assets 8 (62,000) 0 0 0

Total Operating Expenditure (25,242,681) (4,012,206) (2,061,198) 1,951,008


Add back Depreciation 9,220,543 1,536,756 0 (1,536,756) (100.00%) �

Adjust (Profit)/Loss on Asset Disposal 8 62,000 0 0 0

Adjust Provisions and Accruals 0 0 0 0

Net Cash from Operations (1,208,394) (433,490) (240,530) 192,960

Capital Revenues

Grants, Subsidies and Contributions 11 2,550,411 183,364 443,837 260,473 142.05% �

Proceeds from Disposal of Assets 8 50,000 0 0 0

Total Capital Revenues 2,600,411 183,364 443,837 260,473

Capital Expenses

Land Held for Resale 0 0 0 0

Land and Buildings 13 (2,281,663) (105,902) (293,148) (187,246) (176.81%) �

Office Furniture & Eqipment 13 (6,000) (1,000) 0 1,000

Plant and Equipment 13 (254,200) 0 0 0

Infrastructure Assets - Roads 13 (1,208,303) (61,241) 89 61,330

Infrastructure Assets - Footpaths 13 (376,616) 0 0 0

Infrastructure Assets - Bridges 13 0 0 0 0

Infrastructure Assets - Drainage 13 (30,000) 0 (794) (794)

Infrastructure Assets - Parks & Ovals 13 (25,000) 0 0 0

Infrastructure Assets - Levee Systems 13 0 0 0 0

Infrastructure Assets - Airport 13 (3,710,468) 0 (80,596) (80,596) �

Infrastructure Assets - Carparks 13 (30,000) 0 0 0

Infrastructure Assets - Other Infrasrtucture 13 (584,307) (100,934) (35,438) 65,496 64.89% �

Infrastructure Assets - Landfill 13 (112,817) 0 0 0

Total Capital Expenditure (8,619,375) (269,077) (409,887) (140,810)

Net Cash from Capital Activities (6,018,964) (85,713) 33,950 119,663

Financing

Transfer From Reserves 7 6,217,489 0 0 0

Proceeds from New Debentures 860,000 0 0 0


Repayment of Debentures 10 (415,696) (21,408) 0 21,408 100.00% �

Transfer to Reserves 7 (652,271) (26,040) (11,936) 14,104 54.16% �

Net Cash from Financing Activities 6,009,522 (47,448) (11,936) 35,512

Net Operations, Capital and Financing (1,217,836) (566,651) (218,517) 348,134

Opening Funding Surplus(Deficit) 3 1,272,214 1,272,214 1,272,214 0 0.00%

Closing Funding Surplus(Deficit) 3 54,378 705,563 1,053,697 348,134


Refer to Note 2 for an explanation of the reasons for the variance.

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

STATEMENT OF FINANCIAL ACTIVITY

(By Nature or Type)


Amended Annual

Budget

Amended YTD

Budget

(a)

YTD

Actual

(b)

7

YTD 31 08 2016

Note

YTD Actual New

/Upgrade

YTD Actual

(Renewal

Expenditure) YTD Actual Total

Amended YTD

Budget

Amended Annual

Budget Variance

(a) (b) (c) = (a)+(b) (d) (d) - (c)

$ $ $ $ $ $

Land and Buildings 13 13101 293,148 0 293,148 105,902 2,281,663 187,246

Office Furniture & Eqipment 13 13102 0 0 0 1,000 6,000 (1,000)

Plant and Equipment 13 13103 0 0 0 0 254,200 0

Infrastructure Assets - Roads 13 13201 (89) 0 (89) 61,241 1,208,303 (61,330)

Infrastructure Assets - Footpaths 13 13202 0 0 0 0 376,616 0

Infrastructure Assets - Bridges 13 13203 0 0 0 0 0 0

Infrastructure Assets - Drainage 13 13204 794 0 794 0 30,000 794

Infrastructure Assets - Parks & Ovals 13 13205 0 0 0 0 25,000 0

Infrastructure Assets - Levee Systems 13 13206 0 0 0 0 0 0

Infrastructure Assets - Airport 13 13207 80,596 0 80,596 0 3,710,468 80,596

Infrastructure Assets - Carparks 13 13208 0 0 0 0 30,000 0

Infrastructure Assets - Other Infrasrtucture 13 13209 35,438 0 35,438 100,934 584,307 (65,496)

Infrastructure Assets - Landfill 13 13210 0 0 0 0 112,817 0

Capital Expenditure Totals 409,887 0 409,887 269,077 8,619,375 140,810

Comments and graphs

STATEMENT OF CAPITAL ACQUSITIONS AND CAPITAL FUNDING


Capital Acquisitions

8

Operating Revenues $ $ $ $

Governance 42,600 0 42,600 3,184

General Purpose Funding 9,960,195 0 9,960,195 1,277,912

Law, Order and Public Safety 168,943 0 168,943 5,464

Health 57,900 0 57,900 31,568

Education and Welfare 493,239 0 493,239 65,762

Housing 17,840 0 17,840 2,974

Community Amenities 1,894,519 0 1,894,519 129,542

Recreation and Culture 327,629 0 327,629 30,698

Transport 933,312 0 933,312 574,548

Economic Services 691,817 0 691,817 97,716

Other Property and Services 163,750 0 163,750 5,956

Total Operating Revenue 14,751,744 0 14,751,744 2,225,324

Operating Expense

Governance (1,224,628) 0 (1,224,628) (218,755)

04 (210,067) 0 (210,067) (35,078)

Law, Order and Public Safety (932,811) 0 (932,811) (155,136)

Health (721,996) 0 (721,996) (122,149)

Education and Welfare (1,513,579) 0 (1,513,579) (269,098)

Housing (132,276) 0 (132,276) (25,781)

Community Amenities (2,438,924) 0 (2,438,924) (411,179)

Recreation and Culture (5,779,463) 0 (5,779,463) (763,507)

Transport (10,641,051) 0 (10,641,051) (1,706,823)

Economic Services (1,561,248) 0 (1,561,248) (240,919)

Other Property and Services (86,638) 0 (86,638) (63,781)

Total Operating Expenditure (25,242,681) 0 (25,242,681) (4,012,206)


Add back Depreciation 9,220,543 0 9,220,543 4,589

Adjust (Profit)/Loss on Asset Disposal 62,000 0 62,000 0

Adjust Provisions and Accruals 0 0 0 0

Net Cash from Operations (1,208,394) 0 (1,208,394) (1,782,293)

Capital Revenues

Grants, Subsidies and Contributions 2,550,411 0 2,550,411 183,364

Proceeds from Disposal of Assets 50,000 0 50,000 0

Proceeds from Sale of Investments 0 0 0 0

Total Capital Revenues 2,600,411 0 2,600,411 183,364

Capital Expenses

Land Held for Resale 0 0 0

Land and Buildings (2,281,663) 0 (2,281,663) (105,902)

Office Furniture & Eqipment (6,000) 0 (6,000) (1,000)

Plant and Equipment (254,200) 0 (254,200) 0

Infrastructure Assets - Roads (1,208,303) 0 (1,208,303) (61,241)

Infrastructure Assets - Footpaths (376,616) 0 (376,616) 0

Infrastructure Assets - Bridges 0 0 0 0

Infrastructure Assets - Drainage (30,000) 0 (30,000) 0

Infrastructure Assets - Parks & Ovals (25,000) 0 (25,000) (32,000)

Infrastructure Assets - Levee Systems 0 0 0 0

Infrastructure Assets - Airport (3,710,468) 0 (3,710,468) 0

Infrastructure Assets - Carparks (30,000) 0 (30,000) 0

Infrastructure Assets - Other Infrasrtucture (584,307) 0 (584,307) (100,934)

Infrastructure Assets - Landfill (112,817) 0 (112,817) 0

Total Capital Expenditure (8,619,375) 0 (8,619,375) (301,077)

Net Cash from Capital Activities (6,018,964) 0 (6,018,964) (117,713)

Financing

Proceeds from New Debentures 860,000 0 860,000 0


Transfer from Reserves 6,217,489 0 6,217,489 0

Purchase of Investments 0 0 0 0

Advances to Community Groups 0 0 0 0

Repayment of Debentures (415,696) 0 (415,696) (79,955)

Transfer to Reserves (652,271) 0 (652,271) (75,420)

Net Cash from Financing Activities 6,009,522 0 6,009,522 (155,375)

Net Operations, Capital and Financing (1,217,836) 0 (1,217,836) (2,055,381)

Opening Funding Surplus(Deficit) 1,272,214 0 1,272,214 1,272,214

Closing Funding Surplus(Deficit) 54,378 0 54,378 (783,167)


Adopted Budget

Amendments

(Note 5)

Amended Annual

Budget

SHIRE OF CARNARVON

STATEMENT OF BUDGET AMENDMENTS



Adopted Budget

Amended YTD

Budget

(a)

9

1. SIGNIFICANT ACCOUNTING POLICIES

(a) Basis of Accounting

This statement comprises a special purpose financial report which has been prepared in accordance

with Australian Accounting Standards (as they apply to local governments and not-for-profit entities),

Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting

Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting

policies which have been adopted in the preparation of this statement are presented below and have been

consistently applied unless stated otherwise.

Except for cash flow and rate setting information, the report has also been prepared on the accrual basis

and is based on historical costs, modified, where applicable, by the measurement at fair value of selected

non-current assets, financial assets and liabilities.

Critical Accounting EstimatesThe preparation of a financial report in conformity with Australian Accounting Standards requires

management to make judgements, estimates and assumptions that effect the application of policies and

04

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 which form the basis of making

the judgements about carrying values of assets and liabilities that are not readily apparent from other

sources. Actual results may differ from these estimates.

(b) The Local Government Reporting Entity

All Funds through which the Council controls resources to carry on its functions have been included in

this statement.

In the process of reporting on the local government as a single unit, all transactions and balances

between those funds (for example, loans and transfers between Funds) have been eliminated.

All monies held in the Trust Fund are excluded from the statement, but a separate statement of those

monies appears at Note 12.

(c) Rounding Off Figures

All figures shown in this statement are rounded to the nearest dollar.

(d) Rates, Grants, Donations and Other Contributions

Rates, grants, donations and other contributions are recognised as revenues when the local government

obtains control over the assets comprising the contributions. Control over assets acquired from rates is

obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.

(e) Goods and Services Tax

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of

GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST receivable or payable.

The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables

in the statement of financial position.

Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or

financing activities which are recoverable from, or payable to, the ATO are presented as operating

cash flows.

SHIRE OF CARNARVON

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITY


10

1. SIGNIFICANT ACCOUNTING POLICIES (Continued)

(f) Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, cash at bank, deposits available on demand with

banks and other short term highly liquid investments that are readily convertible to known amounts of

cash and which are subject to an insignificant risk of changes in value and bank overdrafts.

Bank overdrafts are reported as short term borrowings in current liabilities in the statement of financial

position.

(g) Trade and Other Receivables

Trade and other receivables include amounts due from ratepayers for unpaid rates and service charges

and other amounts due from third parties for goods sold and services performed in the ordinary course

of business.

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.

Collectability of trade and other 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.

(h) Inventories

General

Inventories are measured at the lower of cost and net realisable value.

Net realisable value is the estimated selling price in the ordinary course of business less the estimated

costs of completion and the estimated costs necessary to make the sale.

Land Held for Resale

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.

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.

(i) Fixed Assets

All assets are initially recognised at cost. 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 non-current assets

constructed by the local government includes the cost of all materials used in the construction, direct

labour on the project and an appropriate proportion of variable and fixed overhead.

Certain asset classes may be revalued on a regular basis such that the carrying values are not materially

different from fair value. Assets carried at fair value are to be revalued with sufficient regularity to ensure

the carrying amount does not differ materially from that determined using fair value at reporting date.

SHIRE OF CARNARVON



11


(j) Depreciation of Non-Current Assets

All non-current assets having a limited useful life are systematically depreciated over their useful

lives in a manner which reflects the consumption of the future economic benefits embodied in

those assets.

Depreciation is recognised on a straight-line basis, using rates which are reviewed each reporting

period. Major depreciation rates and periods are:

Buildings 25 to 50 years

Construction other than Buildings (Public Facilities) 5 to 50 years

Furniture and Equipment 4 to 10 years

Plant and Equipment 5 to 15 years

Heritage Assets 25 to 50 years

Roads 25 years

Footpaths 50 years

Sewerage Piping 75 years

Water Supply Piping and Drainage Systems 75 years

(k) Trade and Other Payables

Trade and other payables represent liabilities for goods and services provided to the Council prior to the

end of the financial year that are unpaid and arise when the Council becomes obliged to make future

payments in respect of the purchase of these goods and services. The amounts are unsecured, are

recognised as a current liability and are normally paid within 30 days of recognition.

(l) Employee Benefits

The provisions for employee benefits relates to amounts expected to be paid for long service leave,

annual leave, wages and salaries and are calculated as follows:

(i) Wages, Salaries, Annual Leave and Long Service Leave (Short-term Benefits)

The provision for employees’ benefits to wages, salaries, annual leave and long service leave expected to

be settled within 12 months represents the amount the Shire has a present obligation to

pay resulting from employees services provided to balance date. The provision has been calculated at

nominal amounts based on remuneration rates the Shire expects to pay and includes related on-costs.

(ii) Annual Leave and Long Service Leave (Long-term Benefits)

The liability for long service leave is recognised in the provision for employee benefits and measured as the

present value of expected future payments to be made in respect of services provided by employees up to

the reporting date using the project unit credit method. Consideration is given to expected future wage

and salary levels, experience of employee departures and periods of service. Expected future payments

are discounted using market yields at the reporting date on national government bonds with terms to

maturity and currency that match as closely as possible, the estimated future cash outflows. Where the

Shire does not have the unconditional right to defer settlement beyond 12 months, the liability is

recognised as a current liability.

SHIRE OF CARNARVON



12


(m) Interest-bearing Loans and Borrowings

All loans and borrowings are initially recognised at the fair value of the consideration received less

directly attributable transaction costs.

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.

Borrowings are classified as current liabilities unless the Council has an unconditional right to defer

settlement of the liability for at least 12 months after the balance sheet date.

Borrowing Costs

Borrowing costs are recognised as an expense when incurred except where they are directly attributable

to the acquisition, construction or production of a qualifying asset. Where this is the case, they are

capitalised as part of the cost of the particular asset.

(n) Provisions

Provisions are recognised when: The council has a present legal or constructive obligation as a result of

past events; it is more likely than not that an outflow of resources will be required to settle the obligation;

and the amount has been reliably estimated. Provisions are not recognised for future operating losses.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement

is determined by considering the class of obligations as a whole. A provision is recognised even if the

likelihood of an outflow with respect to any one of item included in the same class of obligations may be

small.

(o) Current and Non-Current Classification

In the determination of whether an asset or liability is current or non-current, consideration is given to the

time when each asset or liability is expected to be settled. The asset or liability is classified as current

if it is expected to be settled within the next 12 months, being the Council's operational cycle. In the

case of liabilities where Council does not have the unconditional right to defer settlement beyond 12 months,

such as vested long service leave, the liability is classified as current even if not expected to be settled

within the next 12 months. Inventories held for trading are classified as current even if not expected to be

realised in the next 12 months except for land held for resale where it is held as non current based on

Council's intentions to release for sale.

SHIRE OF CARNARVON



13


(p) Nature or Type Classifications

Rates

All rates levied under the Local Government Act 1995. Includes general, differential, specific area

rates, minimum rates, interim rates, back rates, ex-gratia rates, less discounts offered. Exclude

administration fees, interest on instalments, interest on arrears and service charges.

Operating Grants, Subsidies and Contributions

Refer to all amounts received as grants, subsidies and contributions that are not non-operating grants.

Non-Operating Grants, Subsidies and Contributions

Amounts received specifically for the acquisition, construction of new or the upgrading of non-current

assets paid to a local government, irrespective of whether these amounts are received as capital grants,

subsidies, contributions or donations.

Profit on Asset Disposal

Profit on the disposal of assets including gains on the disposal of long term investments.

Losses are disclosed under the expenditure classifications.

Fees and Charges

Revenues (other than service charges) from the use of facilities and charges made for local government

services, sewerage rates, rentals, hire charges, fee for service, photocopying charges, licences, sale

of goods or information, fines, penalties and administration fees. Local governments may wish to disclose

more detail such as rubbish collection fees, rental of property, fines and penalties, other fees and charges.

Service Charges

Service charges imposed under Division 6 of Part 6 of the Local Government Act 1995. Regulation 54

of the Local Government (Financial Management) Regulations 1996 identifies the These are television

and radio broadcasting, underground electricity and neighbourhood surveillance services. Exclude

rubbish removal charges. Interest and other items of a similar nature received from bank and investment

accounts, interest on rate instalments, interest on rate arrears and interest on debtors.

Interest Earnings

Interest and other items of a similar nature received from bank and investment accounts, interest on rate

instalments, interest on rate arrears and interest on debtors.

Other Revenue / Income

Other revenue, which can not be classified under the above headings, includes dividends, discounts,

rebates etc.

Employee Costs

All costs associate with the employment of person such as salaries, wages, allowances, benefits such

as vehicle and housing, superannuation, employment expenses, removal expenses, relocation expenses,

worker's compensation insurance, training costs, conferences, safety expenses, medical examinations,

fringe benefit tax, etc.

Materials and Contracts

All expenditures on materials, supplies and contracts not classified under other headings. These include

supply of goods and materials, legal expenses, consultancy, maintenance agreements, communication

expenses, advertising expenses, membership, periodicals, publications, hire expenses, rental, leases,

postage and freight etc. Local governments may wish to disclose more detail such as contract services,

consultancy, information technology, rental or lease expenditures.

Utilities (Gas, Electricity, Water, etc.)

Expenditures made to the respective agencies for the provision of power, gas or water. Exclude

expenditures incurred for the reinstatement of roadwork on behalf of these agencies.


SHIRE OF CARNARVON


14


(q) Nature or Type Classifications (Continued)

Insurance

All insurance other than worker's compensation and health benefit insurance included as a cost of employment.

Loss on asset disposal

Loss on the disposal of fixed assets.

Depreciation on non-current assets

Depreciation expense raised on all classes of assets.

Interest expenses

Interest and other costs of finance paid, including costs of finance for loan debentures, overdraft

accommodation and refinancing expenses.

Other expenditure

Statutory fees, taxes, provision for bad debts, member's fees or levies including WA Fire Brigade

Levy and State taxes. Donations and subsidies made to community groups.

(r) Statement of Objectives

Council has adopted a 'Plan for the future' comprising a Strategic Community Plan and Corporate

Business Plan to provide the long term community vision, aspirations and objectives.

Based upon feedback received from the community the vision of the Shire is:

"A wonderful place to live, work, invest and visit with the community working together

to achieve shared objectives"

The Strategic Community Plan defines the key objectives of the Shire as:

"Economic: A strong, resilient and balanced economy.

Environment: Our unique natural and built environment is protected and enhanced.

Social: Our community enjoys a high quality of life.

Civic Leadership: A collaborative and engaged community."

(s) Reporting Programs

Council operations as disclosed in this statement encompass the following service orientated

activities/programs:

GOVERNANCE

Expenses associated with provision of services to members of council and elections. Also included are costs

associated with computer operations, corporate accounting, corporate records and asset management. Costs

reported as administrative expenses are redistributed in accordance with the principle of activity based

costing (ABC).

GENERAL PURPOSE FUNDING

Rates and associated revenues, general purpose government grants, interest revenue and other

miscellaneous revenues such as commission on Police Licensing. The costs associated with raising the

above mentioned revenues, eg. Valuation expenses, debt collection and overheads.

LAW, ORDER, PUBLIC SAFETY

Enforcement of Local Laws, fire prevention, animal control and provision of ranger services.

HEALTH

Health inspection services, food quality control, mosquito control and contributions towards provision of

medical health services.

SHIRE OF CARNARVON



15


(s) Reporting Programs (Continued)

HOUSING

Provision and maintenance of rented housing accommodation for pensioners and employees.

COMMUNITY AMENITIES

Sanitation, sewerage, stormwater drainage, protection of the environment, public conveniences, cemeteries

and town planning.

RECREATION AND CULTURE

Parks, gardens and recreation reserves, library services, television and radio re-broadcasting, swimming

facilities, walk trails, youth recreation, Visitor Centre, boat ramps, foreshore and Civic Centre.

TRANSPORT

Construction and maintenance of roads, footpaths, drainage works, parking facilities, traffic control, depot

operations, plant purchase, marine facilities and cleaning of streets.

ECONOMIC SERVICES

Tourism, community development, pest control, building services, caravan parks and private works.

OTHER PROPERTY & SERVICES

Plant works, plant overheads and stock of materials.

SHIRE OF CARNARVON



16

Note 2: EXPLANATION OF MATERIAL VARIANCES

Reporting Program Var. $ Var. % Var.Timing/

Permanent Explanation of Variance

Operating Revenues $ %

Governance 8,268 259.67%

General Purpose Funding - Rates 0

General Purpose Funding - Other (52,932) (4.14%)

Law, Order and Public Safety (2,489) (45.55%)

Health (27,954) (88.55%) � Timing Variance due to YTD Profiling

Education and Welfare 126,965 193.07% � Timing Variance due to YTD Profiling

Housing (2,334) (78.48%)

Community Amenities (50,220) (38.77%) � Timing Variance due to YTD Profiling

Recreation and Culture (8,311) (27.07%)

Transport (287,802) (73.57%) � Timing Variance due to YTD Profiling

Economic Services 70,690 72.34% � Timing Variance due to YTD Profiling

Other Property and Services 4,826 81.02%

Operating Expense

Governance (559) (0.26%) Timing Variance due to YTD Profiling

General Purpose Funding 14,341 40.88% � Timing Variance due to YTD Profiling

Law, Order and Public Safety 28,085 18.10% � Timing Variance due to YTD Profiling

Health 15,625 12.79% � Timing Variance due to YTD Profiling

Education and Welfare 148,111 55.04% � Timing Variance due to YTD Profiling

Housing 12,336 47.85% � Timing Variance due to YTD Profiling

Community Amenities 76,668 18.65% � Timing Variance due to YTD Profiling

Recreation and Culture 268,426 35.16% � Timing Variance due to YTD Profiling

Transport 1,320,860 77.39% � Timing Variance due to YTD Profiling

Economic Services 34,817 14.45% � Timing Variance due to YTD Profiling

Other Property and Services 32,299 50.64% � Timing Variance due to YTD Profiling

Capital Revenues

Grants, Subsidies and Contributions 260,473 142.05% � Timing Variance due to YTD Profiling

Proceeds from Disposal of Assets 0

Capital Expenses

Land and Buildings (187,246) (176.81%) � Timing Variance due to YTD Profiling

Office Furniture & Eqipment 1,000 100.00%

Plant and Equipment 0

Infrastructure Assets - Roads 61,330 100.14%

Infrastructure Assets - Footpaths 0

Infrastructure Assets - Bridges 0

Infrastructure Assets - Drainage (794)

Infrastructure Assets - Parks & Ovals 0

Infrastructure Assets - Levee Systems 0

Infrastructure Assets - Airport (80,596) � Timing Variance due to YTD Profiling

Infrastructure Assets - Carparks 0

Infrastructure Assets - Other Infrasrtucture 65,496 64.89% � Timing Variance due to YTD Profiling

Infrastructure Assets - Landfill 0

Financing

Loan Principal 21,408 100.00% � Timing Variance due to YTD Profiling

STATEMENT OF BUDGET AMENDMENTS



17

Note 3: NET CURRENT FUNDING POSITION

Note

YTD 31 Aug

2016 30th June 2016

YTD 31 Aug

2015

$ $ $

Current Assets

Cash Unrestricted 4 653,609 1,974,131 3,838,292

Cash Restricted 4 8,055,849 8,043,913 10,116,533

Receivables - Rates 6 253,519 279,066 245,165

Receivables -Other 6 530,399 828,052 620,308

Inventories 134,813 143,822 96,781

9,628,190 11,268,984 14,917,079

Less: Current Liabilities

Payables (518,645) (1,636,859) (2,680,679)

Provisions (801,063) (801,063) (1,223,238)

(1,319,708) (2,437,922) (3,903,917)

Less: Cash Reserves 7 (8,055,848) (8,043,911) (10,116,533)

Less: Provisions 801,063 801,063 1,223,238

Net Current Funding Position 1,053,697 1,588,214 2,119,868

Comments - Net Current Funding Position



Positive=Surplus (Negative=Deficit)

0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

9,000


Am

ount

$ (

'000

s)

Note 3 - Liquidity Over the Year

2015-16

2016-17

2014-15

18

Note 4: CASH AND INVESTMENTS

Interest Unrestricted Restricted Trust Total Institution Maturity

Rate $ $ $ Amount $ Date

(a) Cash Deposits

1100 Cash 11,069,261.18 11,069,261 ANZ / WATC At Call

11001 Cash At Hand 653,609.46 653,609 ANZ At Call

11002 Investments -3,013,411.92 (3,013,412) ANZ At Call

2 8741 TRUST FUND CASH AT BANK 240,071.47 240,071 ANZ On Hand

Total 653,609 8,055,849 240,071 8,949,530

Comments/Notes - Investments

Shire of Carnarvon



19

Note 5: BUDGET AMENDMENTS

Amendments to original budget since budget adoption. Surplus/(Deficit)

GL

Account

Code

Job

Account

Code Description Classification Original Budget

Decrease in

Available Cash Current Budget

$ $ $

Budget Adoption

Permanent Changes

0 0 0

Note: There are no budget amendments as at this period end.



20

Note 6: RECEIVABLES

Receivables - Rates Receivable YTD 31 Aug 2016 30 June 2016 Receivables - General Current 30 Days 60 Days 90+Days

$ $ $ $

$ $ Receivables - General 83,687 15,144 6,062 56,747

Opening Arrears Previous Years 279,066 259,568

Levied this year 0 4,462,019 Total Receivables General Outstanding 161,641

Less Collections to date (25,547) (4,442,521)

Equals Current Outstanding 253,519 279,066 Amounts shown above include GST (where applicable)

Net Rates Collectable 253,519 279,066

% Collected 9.15% 94.09%

Comments/Notes - Receivables Rates Comments/Notes - Receivables General



0

500

1,000

1,500

2,000

2,500

3,000


Am

ou

nt

$('

00

0s)

Note 6 - Rates Receivable

2015-16

2016-17

Current

52%

30 Days

9%

60 Days

4%

90+Days

35%

Note 6 - Accounts Receivable (non-rates)

21

Note 7: Cash Backed Reserve

2016-17

Name Opening Balance

Amended

Budget

Interest

Earned

Actual

Interest

Earned

Amended

Budget

Transfers In

(+)

Actual

Transfers In

(+)

Amended

Budget

Transfers Out

(-)

Actual

Transfers Out

(-)

Transfer out

Reference

Amended

Budget

Closing

Balance

Actual YTD Closing

Balance

$ $ $ $ $ $ $ $ $

Leave Reserve 127,945 5,009 160 0 0 0 0 132,954 128,105

Plant Reserve 133,582 8,361 167 316,428 0 0 0 458,371 133,749

Waste Disposal Reserve 186,790 3,654 233 0 0 (90,000) 0 100,444 187,023

Property Infrastructure Reserve 1,753 65 2 0 0 0 0 1,818 1,755

Staff Housing Reserve 724,308 31,624 904 0 0 0 0 755,932 725,212

Civic Centre Reserve 303,596 1,152 379 0 0 (275,000) 0 29,748 303,975

I.T. Replacement Reserve 53,622 2,316 67 0 0 0 0 55,938 53,689

Airport Reserve 826,502 17,250 1,031 0 0 (780,000) 0 63,752 827,533

Coral Bay Tip Reserve 21,721 109 27 0 0 (20,000) 0 1,830 21,748

Surge/Fascine Wall Reserve 7,441 1,308 9 128,000 0 (120,000) 0 16,749 7,450

Town Planning Scheme Reserve 23,382 446 29 0 0 (22,000) 0 1,828 23,411

Fascine Dredging Reserve 124,750 2,551 156 0 0 0 0 127,301 124,906

Flood Mitigation Reserve 11,804 1,469 15 0 0 0 0 13,273 11,819

OTC/NASA Reserve 8,793 1,010 11 0 0 0 0 9,803 8,804

Blowholes Reserve 22,735 1,526 28 0 0 (20,000) 0 4,261 22,763

Unspent Grants and Contributions Reserve 4,639,633 36,987 7,689 0 0 (4,639,633) 0 Recoup Unspent 36,987 4,647,322

Land and Infrastructure Development Reserve 744,246 36,808 928 0 0 (250,856) 0 530,198 745,174

Asset Replacement Reserve 28,696 2,779 36 0 0 0 0 31,475 28,732

Emergency Response Reserve 51,701 1,787 65 50,000 0 0 0 103,488 51,766

Mosquito Management Reserve 912 32 1 1,600 0 0 0 2,544 913

8,043,911 156,243 11,936 496,028 0 (6,217,489) 0 2,478,693 8,055,848



22

Note 8 CAPITAL DISPOSALS

Cost Accum Depr Proceeds

Profit

(Loss)

Amended Annual

Budget Profit/(Loss) Actual Profit/(Loss) Variance Comments

$ $ $ $ $ $ $

Disposal of Plant

0 Sale of Grader - PGRA1 (62,000) 0 62,000 Sale of Grader

0 0 0 0

0 0 0

0 0 0 0 (62,000) 0 62,000

Profit -

Loss 0

Comments - Capital Disposal/Replacements



Actual YTD Profit/(Loss) of Asset Disposal

Disposals

Amended Current Budget

YTD 31 08 2016

23

Note 9: RATING INFORMATION Rate in Number Rateable Rate Interim Back Total Amended Budget Amended Budget Amended Budget Amended Budget

$ of Value Revenue Rates Rates Revenue Rate Interim Back Total

Properties $ $ $ $ $ Revenue Rate Rate Revenue

RATE TYPE $ $ $ $

Differential General Rate

GRV 0 0 0 0 0 0 0

UV Mining 0 0 0 0 0 0 0

UV Pastoral 0 0 0 0 0 0 0

UV Intensive Horticulture (Plantations) 0 0 0 0 0 0 0

Sub-Totals 0 0 0 0 0 0 0 0 0 0

Minimum

Minimum Payment $

GRV 0 0 0 0 0 0 0

UV Mining 0 0 0 0 0 0

UV Pastoral 0 0 0 0 0 0 0

UV Intensive Horticulture (Plantations) 0 0 0 0 0 0 0

Sub-Totals 0 0 0 0 0 0 0 0 0 0

0 0

Amount from General Rates 0 0

Ex-Gratia Rates 0

Specified Area Rates

Totals 0 0

Comments - Rating Information

NOTE: Rates not yet levied as at this period end.



24

10. INFORMATION ON BORROWINGS

(a) Debenture Repayments

Principal New Principal Principal Interest

01-Jul-16 Loans Repayments Outstanding Repayments

Particulars Actual

Amended

Budget Actual

Amended

Budget Actual

Amended

Budget

$ $ $ $ $ $

Loan 213 - Staff Housing 54,956 0 10,306 54,956 44,650 (209) 3,089

Loan 211 - Library/Art Gallery 106,607 0 77,540 106,607 29,067 (632) 6,243

Loan 215 - Infrastructure Development 340,162 0 132,450 340,162 207,712 (738) 11,957

Loan 216 - Airport Works 0 450,000 0 19,964 0 (19,964) 0 5,580

Loan 217 - Plant Purchase 0 410,000 0 39,126 0 (39,126) 0 0

Loan 214 - Plant Purchase 136,310 0 136,310 136,310 0 (262) 2,508

638,035 860,000 0 415,696 638,035 222,339 (1,841) 29,377

All debenture repayments were financed by general purpose revenue.

(b) New Debentures

The Shire of Carnarvon anticipates to source new loan funds for Airport works and the purchase of a new Grader in the 2016/17 year, but no new debentures were raised during this reporting period.



25

Program/Details Grant Provider Approval 2016-17 Variations Operating Capital Recoup Status

GL Amended Additions Received Not Received

Budget (Deletions)

(Y/N) $ $ $ $ $ $

GENERAL PURPOSE FUNDING

0071 Grants Commission - General WALGGC Y 3,714,887 0 3,714,887 0 926,674 2,788,213

0111 Grants Commission - Roads WALGGC Y 1,130,927 0 1,130,927 0 283,044 847,883

GOVERNANCE

LAW, ORDER, PUBLIC SAFETY

0805 FESA Grant - Operating Bush Fire Brigade Dept. of Fire & Emergency Serv. Y 2,032 0 2,032 0 0 2,032

1203 Grant FESA - SES Dept. of Fire & Emergency Serv. Y 19,883 0 19,883 0 0 19,883

1273 DFES Community Emergency Manager Dept. of Fire & Emergency Serv. 114,258 0 114,258 0 0 114,258

COMMUNITY DEVELOPMENT

6063 DYS&R Club Development Dept. Sport & Recreation Y 100,000 0 100,000 0 0 100,000

6083 Kidsport Dept. Sport & Recreation Y 31,000 0 31,000 0 0 31,000

1393 Indigenous Advancement Strategy Dept. of Premier & Cabiney Y 100,000 0 40,000 60,000 0 100,000

1353 Youth Outreach Dept of Justice & Family & Child Services Y 226,039 0 226,039 192,512 33,527

HEALTH

1823 Grants -Mosquito Funding Dept. of Health Y 28,000 0 28,000 0 3,378 24,622

COMMUNITY AMENITIES


3163 Carnarvon Civic Centre LotteryWest Y 39,000 0 39,000 0 0 39,000

3203 Carnarvon Aquatic Centre Dept. Sport & Recreation Y 32,000 0 0 32,000 0 32,000

3505 Library Activities Children's Book Council Y 4,000 0 4,000 0 0 4,000

TRANSPORT

3841 RRG Grants - Capital Projects Regional Road Group Y 458,411 0 0 458,411 183,364 275,047

4091 Main Roads WA Direct Grant Y 260,473 0 260,473 0 260,473 0

4603 Regional Airports RADS and RAAP 2,000,000 0 0 2,000,000 0 2,000,000

ECONOMIC SERVICES

4A33 Visitors Centre Sustainability Grant Tourism WA Y 28,701 0 28,701 0 0 28,701

4311 Heritage Trail Grant Tourism WA Y 46,840 0 46,840 0 42,156 4,684

5493 Gascoyne Food Bowl Structure Plan Survey Dept. of Agriculture and Food WA Y 75,000 0 75,000 0 0 75,000

TOTALS 8,411,451 0 5,861,040 2,550,411 1,891,601 6,519,850

Operating Operating 5,921,040 1,708,237

Non-Operating Non-operating 2,490,411 183,364

8,411,451 1,891,601

NOTES TO THE STATEMENT OF FINANCIAL ACTIVITYFor the Period Ended 31 August 2016

Note 11: GRANTS AND CONTRIBUTIONS

26

Note 12: TRUST FUND

Funds held at balance date over which the Shire has no control and which are

not included in this statement are as follows:

Opening

Balance Amount Amount

Closing

Balance

Description 1 Jul 16 Received Paid 31-Aug-16

$ $ $ $

BUILDING IN TRAINING FUND 0 6,024 (5,917) 107

CIVIC CENTRE AIRCONDITIONING 51 51

CIVIC CENTRE HIRE 6,359 1,140 (2,590) 4,909

FOOTPATH DEPOSITS 20,099 20,099

FOOTPATHS CASH IN LIEU 7,200 7,200

P.O.S.DEPOSITS 110,374 110,374

PERTH GLORY FLOOD RELIEF 12,500 12,500

PRIVATE WORKS 2,000 2,000

SHIRE FACILITY DEPOSIT 6,000 3,620 (1,710) 7,910

SUNDRY 1,438 33,980 (33,980) 1,438

PIONEER CEMETERY 6,540 6,540

SUSPENSE 38,749 25,970 (390) 64,329

UNCLAIMED MONIES 4,142 4,142

NOMINATION DEPOSIT 0 0

215,452 70,734 (44,587) 241,599

Shire of Carnarvon



27

Schedule 8.2.3

Fund Amount Type Interest Term Maturity Date Invested with

Municipal 1,536,137.53 Online Cash Management 0.70% On call On call ANZ Bank

Trust 275,771.68 Cash Management Daily return On call On call ANZ Bank

Reserves 270.99 Cash Management Daily return On Call On Call ANZ Bank5,921,677.13 Online Cash Management 0.70% On Call On Call ANZ Bank

Short Term Investments 708,434.25 Term Deposit 1.45% 31 Days 31.08.2016 WA Treasury CorpShort Term Investments 6,540.75 Term Deposit 2.60% 6 Months 12.12.2016 ANZ Bank

8,448,832.33

SHIRE OF CARNARVONINVESTMENTS HELD AS AT 31 AUGUST 2016

SHIRE OF CARNARVON

MINUTES

AUDIT COMMITTEE MEETING

10 AUGUST 2016

2

SHIRE OF CARNARVON DISCLAIMER

No responsibility whatsoever is implied or accepted by the Shire of Carnarvon for any act, omission or statement or

intimation occurring during Council/Committee Meetings or during formal/informal conversations with Staff or

Councillors. The Shire of Carnarvon disclaims any liability for any loss whatsoever and howsoever caused arising out of

reliance by any person or legal entity on any such act, omission or statement or intimation occurring during

Council/Committee Meetings or discussions. Any person or legal entity who acts or fails to act in reliance upon any

statement does so at that person's or legal entity's own risk.

In particular and without derogating in any way from the broad disclaimer above, in any discussion regarding any planning

application or application for a licence, any statement or limitation of approval made by a member or officer of the Shire

of Carnarvon during the course of any meeting is not intended to be and is not taken as notice of approval from the Shire

of Carnarvon. The Shire of Carnarvon warns that anyone who has an application lodged with the Shire of Carnarvon must

obtain and only should rely on WRITTEN CONFIRMATION of the outcome of the application, and any conditions attaching

to the decision made by the Shire of Carnarvon in respect of the application.

Ian D’Arcy CHIEF EXECUTIVE OFFICER

TABLE OF CONTENTS MINUTES 10 AUGUST 2016

1.0 ATTENDANCES & APOLOGIES 2.0 DECLARATIONS OF INTEREST 3.0 CONFIRMATION OF MINUTES Minutes of Meeting held on 19 March 2015 4.0 REPORTS 4.1 Financial Management Review 4.2 Internal Auditing & Risk management 5.0 DATE OF NEXT MEETING The next meeting of Committee to be confirmed. 6.0 CLOSURE

MINUTES OF THE AUDIT COMMITTEE MEETING HELD IN COUNCIL CHAMBERS, FRANCIS STREET CARNARVON ON WEDNESDAY 10 AUGUST 2016

COMMENCING AT 15:06 PM The Shire President assumed the Chair in the absence of Councillor Nelson. 1.0 ATTENDANCES, APOLOGIES AND APPROVED LEAVE OF ABSENCE Mr K Brandenburg .............................................................................................. Councillor Mr E Smith .......................................................................................................... Councillor Mr E Garrett........................................................................................................ Councillor Mr I D’Arcy ...................................................................................... Chief Executive Officer Mr J Nuttall ........................................................... Executive Manager Corporate Services Miss S Toomalatai ................................................................................... Manager Finance Mrs K D’Arcy .................................................................................... Manager Governance Mr Stewart Innes……………………………………………………………………………. Governance Officer Observers ......................................................................................................................... 0 Apologies Nil 2.0 DECLARATION OF INTERESTS Nil

3.0 CONFIRMATION OF MINUTES It was determined that it was not necessary for the Audit Committee to confirm the minutes, as they had been presented to a full Council meeting previously. 4.0 REPORTS

4.1 FINANCIAL MANAGEMENT REVIEW

File No: 2F0512 Date of Meeting 10 August 2016 Location/Address Shire of Carnarvon Name of Applicant Shire of Carnarvon Name of Owner: Shire of Carnarvon Author/s: John Nuttall, Executive Manager Corporate Services Declaration of Interest Nil Voting Requirements: Simple Majority

Summary of Item To receive the Financial Management Review prepared by the Shire’s auditors Moore Stephens. Description of Proposal: The proposal is that the Audit Committee receive the Financial Management Review, relating to the period 1 July 2015 to 31 March 2016, which was undertaken by Moore Stephens. Background: As required by the Local Government (Financial Management) Regulation 5(2)(c), Moore Stephens (as the Shire’s auditors) were appointed to undertake a limited assurance review of the appropriateness and effectiveness of the Shire of Carnarvon’s financial management systems and procedures. That report is presented at Schedule 4.1 Consultation: Nil Statutory Environment Local Government (Financial Management) Regulations 1996 S5 (2)

The CEO is to — (a) ensure that the resources of the local government are effectively and efficiently managed; and (b) assist the council to undertake reviews of fees and charges regularly (and not less than once in every financial year); and (c) undertake reviews of the appropriateness and effectiveness of the financial management systems and procedures of the local government regularly (and not less than once in every 4 financial years) and report to the local government the results of those reviews. Relevant Plans & Policy: Nil Financial Implications There are no financial implications from this report. Risk Assessment: This is a requirement under the Local Government (Financial Management) Regulations to obtain such a report. Failure to have done so would have resulted in a breach of those regulations. Community & Strategic Implications:

Outcome 5.2 A high standard of governance and accountability.

Maintain a high standard of corporate planning and reporting.

Ensure compliance with all relevant legislation and regulations.

Develop and implement audit and risk management processes.

Develop an understanding of the roles and responsibilities of elected members.

Implement ongoing professional development of best practice governance for elected members and staff.

Comment: As can be seen from the review, the conclusion drawn is that ‘there is nothing (which) has come to our attention to indicate the Shire of Carnarvon has not established and maintained, in all material aspects, appropriate and effective financial management systems and procedures’. During the course of the review there were some minor findings of non-compliance. These items are listed below with comment regarding how they have been or will be addressed in future: Compliance Issues Finding Differential rates objects and reasons information not included in the rates notice or accompanying information. Resolution The objects and reasons adopted by Council at its Ordinary Council Meeting (May 2016) will be included in the information brochure which accompanies the rates notice. Finding List of payments presented to Council without transaction date. Resolution Immediately following the review changes were implemented to recognise this error. Finding Information relating to employee remuneration not included in Annual Report. Resolution Immediately following the review, an addendum to the Annual Report was prepared and circulated correcting this error. Finding Monthly Statement presented to Council contained inconsistent information Resolution It is believed that this was a one-off error. However, the monthly statements will continue to be thoroughly checked prior to being presented to Council to try to avoid such an error in the future.

Finding Strategic Community Plan not reviewed. Resolution Audit committee members are aware that this is to be undertaken this financial year. Officers are in the process of obtaining quotes from providers to assist this process. Finding Corporate Business Plan not reviewed. Resolution Audit committee members are aware that Council has now reviewed and adopted the current plan, and that following the preparation of the Strategic Community Plan this plan is required to be reviewed again. Finding Financial Interest Register issues. Resolution These were all minor and one-off issues which have subsequently been resolved. The register will continue to be carefully monitored. System & Procedure Issues Finding Manual rolling reconciliation of rate system and Valuer General Records not performed. Resolution Finding Salaries and wages not always independently reviewed. Resolution Although it was infrequent, on occasion the payroll reconciliation was not always signed off. Since this review a system has been implemented which requires independent sign off prior to the release of wages payment through the bank system. Finding Public works rates not regularly reviewed and/or adjusted. Resolution This will now occur in the future as part of the budget preparation to ensure annual review and adjustment if necessary. OFFICER’S RECOMMENDATION That the Audit Committee, pursuant to S5(2) Local Government (Financial Management) Regulations 1996 receive the Financial Management Review.

ACM 1/8/16 COMMITTEE’S RECOMMENDATION Cr Smith/Cr Brandenburg 1. That the Audit Committee, pursuant to S5(2) Local Government (Financial Management) Regulations 1996 receive the Financial Management Review. 2. That the report presented to the Audit Committee have the following addition noted, under the blank ‘Resolution’ column in the ‘Systems and Procedures’ Paragraph: “The system is now up to date, and now the Shire have a new Rates Officer who will maintain the system”

CARRIED

F3/A0

4.2 INTERNAL AUDITING & RISK MANAGEMENT

File No 2F0512 Date of Meeting: 10 August 2016 Location/Address Shire of Carnarvon Name of Applicant: Shire of Carnarvon Name of Owner: Shire of Carnarvon Author/s: John Nuttall, Executive Manager Corporate Services Declaration of Interest: Nil Voting Requirements: Simple Majority

Summary of Item: This item is to provide information to members of the Audit Committee relating to the internal auditing that has been occurring over the last few months. Description of Proposal: The proposal is that the information presented in this report to the committee is received. Background The Chief Executive Officer has implemented, through the governance department, a regime of internal auditing. This auditing is designed to identify process and procedure failings in order that such areas can be addressed to allow the Shire to operate inside legislative requirements and as effectively and efficiently as possible. The auditing process has started over the last few months, with a schedule in place (Schedule 4.2) of audits to take place over the next six (6) months. Consultation: There has been substantial internal consultation regarding internal auditing. Statutory Environment

Local Government Act 1995 S.5.41 Functions of CEO The CEO’s functions are to: (d) manage the day to day operations of the local government; and (h) ensure that records and documents of the local government are properly kept for the purposes of this Act and any other written law Relevant Plans & Policy: E018 – Risk Management, specifically: 4.0 Monitor and Review

The Shire of Carnarvon will implement a robust reporting and recording system that will be regularly monitored to ensure closeout of risks and identification of ongoing issues and trends. Risk management key performance indicators, relating to both organisational and personal performance will be developed, implemented and monitored, by the Shire.

Financial Implications The idea of this auditing is to locate areas of inefficiency and potential risk (both financial and legislative) in order that these issues can be addressed. There could be implications should this type of auditing not occur. Risk Assessment: There is a risk of non-compliance should these audit checks not be undertaken. However it must be recognised that the purpose of these audits is to check systems/processes that an organisation has in place and to assist staff to identify areas where improvements can be made, and encourage them to implement the necessary changes. Community & Strategic Objectives:

Outcome 5.2 A high standard of governance and accountability.

Maintain a high standard of corporate planning and reporting.

Ensure compliance with all relevant legislation and regulations.

Develop and implement audit and risk management processes.

Develop an understanding of the roles and responsibilities of elected members.

Implement ongoing professional development of best practice governance for elected members and staff.

Comment Thus far the internal auditing has covered three (3) areas of the organisation, being Health, Occupational Health and Safety (OSH) and Visitor Centre. The audits have brought to light the following information: Health (Statutory Inspections and Mosquito Project) The level of annual statutory inspections was found to not be acceptable. A review of the mosquito project indicated issues relating to project planning and reporting. Recommendations to management for improvement were to establish a process to ensure that statutory inspections are undertaken, and establish a project management policy and procedure. An operational plan for the Health section has now been established to program the required inspections for this financial year. OSH All Safety & Health Reps (SHR’s) were positive and proactive about health and safety. There are insufficient work area inspections occurring. Communication between all staff relating to health and safety needs to be improved. Management consider it extremely important to have a functional OSH committee. Recommendations for improvement include the drafting of a new terms of reference for the OSH committee, a draft agreement on frequency of work area inspections and the preparation of an organisational plan for health and safety. A recent meeting of the Executive has resulted in further discussion on communication relating to OHS matters, with the matter having elevated in importance to be addressed. Visitor Centre (Stocktaking) There have been recurring difficulties in ensuring an effective annual stocktake, although there was cooperation and active participation by Finance and Visitor Centre staff in this audit with all wanting the stocktake issue to be resolved. Recommendations to management for improvement were to:

Establish a management process to provide an assurance that this and similar activities are being undertaken

Ascertain whether MYOB is the most suitable system for use by the Visitors Centre

Document known expectations of the activity and how they will be implemented

Assess the financial process used for receipt and transfer of funds received while acting as a booking agent for tour, transport and accommodation companies.

Staff are presently entertaining the progression of the recommendation to ensure accuracy and efficiencies are identified in a timely manner.

OFFICER’S RECOMMENDATION That in accordance with policy E018 the Audit Committee receive the internal audit and risk management information within this report. ACM 2/8/16 COMMITTEE’S RECOMMENDATION Cr Garrett/Cr Smith That in accordance with policy E018 the Audit Committee receive the internal audit and risk management information within this report.

CARRIED

F3/A0

5.0 DATE OF NEXT MEETING The date of the next meeting is to be confirmed 6.0 CLOSURE The chairperson declared the meeting closed at 3:16 pm.

www.moorestephens.com.au

Financial Management Review

June 2016

Shire of Carnarvon

Contents

Disclaimer 1

1.0 Independent Reviewer’s Report to the Chief Executive Officer (CEO) of the Shire of

Carnarvon 2

2.0 Objective, Scope and Overview of Findings 4

3.0 Summary of Findings 5

4.0 Areas Examined with Detailed Observations and Comments 7

4.1 Bank Reconciliations and Petty Cash 7

4.2 Trust Funds 7

4.3 Receipts and Receivables 7

4.4 Rates 8

4.5 Fees and Charges 8

4.6 Purchases, Payments and Payables (Including Purchase Orders) 9

4.7 Salaries and Wages 9

4.8 Fixed Assets (Including Acquisition and Disposal of Property) 10

4.9 Credit Card Procedures 10

4.10 Cost and Administration Overhead Allocations 10

4.11 Minutes and Meetings 11

4.12 Financial Reports 11

4.13 Budget 11

4.14 Plan for the Future 12

4.15 Registers (Including Annual & Primary Returns) 12

4.16 Delegations 13

4.17 Audit Committee 13

4.18 Insurance 13

4.19 Storage of Documents/Record Keeping 13

4.20 Investments 13

4.21 IT General Environment 13

5.0 Reminders 14

SHIRE OF CARNARVON FINANCIAL MANAGEMENT REVIEW JUNE 2016

MOORE STEPHENS (WA) PTY LTD | 1

Disclaimer

The objective of this review as outlined in greater detail in Part 2.0 of this report as presented, is to assist the Chief Executive Officer of the Shire of Carnarvon discharge responsibilities in respect to Regulation 5(2)(c) of the Local Government (Financial Management) Regulations 1996 (as amended).

It has been prepared by Moore Stephens (WA) Pty Ltd for this sole purpose.

It is not intended to be used by any other individual or organisation.

Confidential – this document and the information contained in it are confidential and should not be used or disclosed in any way without our prior consent.

Moore Stephens (WA) Pty Ltd carries on business separately and independently from other Moore Stephens member firms around Australia and worldwide.

Services provided under this engagement are provided by Moore Stephens (WA) Pty Ltd and not by any other independent Moore Stephens member firm. No other independent Moore Stephens member has any liability for services provided by other members.

Level 15, Exchange Tower, 2 The Esplanade, Perth, WA 6000 PO Box 5785, St Georges Terrace, WA 6831

T +61 (0)8 9225 5355 F +61 (0)8 9225 6181

www.moorestephenswa.com.au

Liability limited by a scheme approved under Professional Standards Legislation. Moore Stephens WA Pty Ltd trading as agent - ABN 99 433 544 961. An independent member of Moore Stephens International Limited - members in principal cities throughout the world. The Perth Moore Stephens firm is not a partner or agent of any other Moore Stephens firm.

1.0 INDEPENDENT REVIEWER’S REPORT TO THE CHIEF EXECUTIVE OFFICER (CEO) OF THE SHIRE OF CARNARVON

At the request of the CEO, Moore Stephens (WA) Pty Ltd was engaged to conduct a limited assurance review of the appropriateness and effectiveness of the Shire of Carnarvon’s financial management systems and procedures. The objective of the review is to assist the CEO discharge responsibilities in respect to Regulation 5(2)(c) of the Local Government (Financial Management) Regulations 1996 (as amended). The review was conducted for the period 1 July 2015 to 31 March 2016.

CEO’S RESPONSIBILITY FOR MAINTAINING AND REVIEWING FINANCIAL MANAGEMENT SYSTEMS AND PROCEDURES

The CEO is responsible for implementing policies, procedures and controls which are designed to ensure the effective and efficient management of the Shire’s resources. In accordance with Regulation 5(2)(c) of the Local Government (Financial Management) Regulations 1996 (as amended), the CEO is to undertake reviews of the appropriateness and effectiveness of the financial management systems and procedures. At least once in every four financial years the CEO is to report the results of those reviews to Council.

OUR RESPONSIBILITY

Our responsibility is to provide a report expressing limited assurance, designed to enhance the confidence of the CEO to assist reporting on the appropriateness and effectiveness of the financial management systems as required by Regulation 5(2)(c) of the Local Government (Financial Management) Regulations 1996 (as amended). We conducted our engagement in accordance with Australian Standard on Assurance Engagements ASAE 3500 Performance Engagements issued by the Australian Auditing and Assurance Standards Board and the Audit Guidelines, in order to state whether, based on the procedures performed, anything has come to our attention that causes us to believe that the Shire’s financial management systems have not been operating effectively. Our engagement provides limited assurance as defined in ASAE 3500.

Our procedures were agreed to with the CEO in our engagement letter dated 5 February 2016.

LIMITATIONS OF USE

This report is made solely to the CEO of the Shire of Carnarvon for the purpose of reporting under Local Government (Financial Management) Regulation 5(2)(c). We disclaim any assumption of responsibility for any reliance on this report to any person other than the CEO of the Shire of Carnarvon, or for any purpose other than that for which it was prepared. We disclaim all liability to any other party for all costs, loss, damages, and liability that the other party might suffer or incur arising from or relating to or in any way connected with the contents of our report, the provision of our report to the other party, or the reliance on our report by the other party.

1.0 INDEPENDENT REVIEWER’S REPORT TO THE CHIEF EXECUTIVE OFFICER (CEO) OF THE SHIRE OF CARNARVON

INHERENT LIMITATIONS

A limited assurance engagement is substantially less in scope than a reasonable assurance engagement conducted in accordance with ASAE 3500 and consequently does not allow us to obtain assurance that we would become aware of all significant matters that might be identified in a reasonable assurance engagement. Accordingly, we will not express an opinion providing reasonable assurance.

We cannot, in practice, examine every activity and procedure, nor can we be a substitute for management’s responsibility to maintain adequate controls over all levels of operations and its responsibility to prevent and detect irregularities, including fraud. Accordingly, readers of our reports should not rely on the report to identify all potential instances of non‐compliance which may occur.

Any projection of the evaluation of the level of compliance to future periods is subject to the risk that the systems may become inadequate because of changes in conditions, or that the degree of compliance with management procedures may deteriorate.

INDEPENDENCE

In conducting our engagement, we have complied with the independence requirements of the Australian professional accounting bodies.

CONCLUSION

Based on our work described in this report (which is not an audit), nothing has come to our attention to indicate the Shire of Carnarvon has not established and maintained, in all material respects, appropriate and effective financial management systems and procedures during the period covered by our review being 1 July 2015 to 31 March 2016.

For those aspects of the Shire of Carnarvon’s Financial Management systems and procedures which were assessed as having opportunities for improvement, our findings are summarised as Part 3.0 of this report and detailed observations and comments are located at Part 4.0 of this report.

WEN‐SHIEN CHAI MOORE STEPHENS (WA) PTY LTD DIRECTOR CHARTERED ACCOUNTANTS

Date: 13 June 2016 Perth, WA



2.0 Objective, Scope and Overview of Findings OBJECTIVE

The objective of our engagement as outlined in our engagement letter dated 5 February 2016 is as follows:

To provide a report expressing limited assurance designed to enhance the confidence of the intended user (in this instance the CEO) in the performance of the control environment of the financial management system of the Shire of Carnarvon (administered by Shire staff being the Responsible Party) for which the intended user (CEO) is ultimately responsible in accordance with the Act and Regulations.

It includes the performance of assurance procedures designed to test the financial management system and report to the CEO on the appropriateness and effectiveness of the control environment within, as required by Local Government (Financial Management) Regulation 5(2)(c).

We trust this report will assist in the ongoing review and improvement of the Shire’s financial management practices and procedures.

SCOPE

As agreed our examination covered the period 1 July 2015 to 31 March 2016. To this end we examined the following financial systems and procedures of the Shire:‐

Bank Reconciliations and Petty Cash

Trust Funds

Receipts and Receivables

Rates

Fees and Charges

Purchases, Payments and Payables (Including Purchase Orders)

Salaries and Wages

Fixed Assets (Including Acquisition and Disposal of Property)

Credit Card Procedures

Cost and Administration Overhead Allocations

Minutes and Meetings

Financial Reports

Budget

Plan for the Future

Registers (Including Annual & Primary Return)

Delegations

Audit Committee

Insurance

Storage of Documents/Record Keeping

General Compliance and Other Matters

We did not necessarily examine compliance with provisions of the Act or Regulations, which were not financial in nature. That is, Parts 2, 4, 8 and 9 of the Act, some provisions of Parts 3 and 5 as well as most regulations (apart from the Financial Management Regulations), which did not impact on the areas examined above.

OVERVIEW OF FINDINGS

As referred to in Part 1.0 of this report, a summary of our findings and detailed observations may be found in Parts 3.0 and 4.0 on the following pages.

Addressing the issues highlighted will help to ensure the controls and procedures established are not compromised in the future and the integrity of the financial management system is maintained.



3.0 Summary of Findings

The following is a brief summary of matters noted for improvement together with our assessment of the level of risk in relation to each item:

Key:

S Systems and Procedures H High Risk C Compliance Matter M Medium Risk

L Low Risk

FINDINGS REF PAGE NATURE RISK

RATES 4.4 8

Manual rolling reconciliations between the rate system and VGO records are not performed.

S L

The object of imposing differential rates, and the reasons for the difference from those advertised were not included in the rate notice or information accompanying as required.

C L

PURCHASES, PAYMENTS AND PAYABLES (INCLUDING PURCHASE ORDERS)

4.6 9

List of payments presented to Council did not include the dates of transactions.

C L

SALARIES AND WAGES 4.7 9

Payroll reconciliations have no evidence of being independently reviewed.

S L

COST AND ADMINISTRATION OVERHEADS 4.10 10

Allocation rates for Public Works Overheads and Plant Operating Costs have not been regularly reviewed or adjusted.

S L

FINANCIAL REPORTS 4.12 11

Information in relation to employee remuneration was not included in the Annual Report.

C L

Monthly Statement of Financial Activity presented to Council contained inconsistent information.

C L

PLAN FOR THE FUTURE 4.14 12

Strategic Community Plan has not been reviewed as required.

C L

Corporate Business Plan has not been reviewed as required.

C L



3.0 Summary of Findings (Continued)

Key:

S Systems and Procedures H High Risk C Compliance Matter M Medium Risk

L Low Risk

FINDINGS REF PAGE NATURE RISK

FINANCIAL INTEREST REGISTER 4.15 12

Primary return was not lodged as required. C L

Section 2(a) of annual returns was incorrectly completed.

C L

Returns of ex‐Councillors and ex‐employees were not removed.

C L

Please Note: The assessment of risk as detailed above is our assessment based on the circumstances surrounding the procedures performed. An assessment of “Low Risk” is to be read in the context of our assessment of risk to the organisation as a whole. It is not intended to indicate no further action is required. Our assessments are provided solely to assist you to understand the nature of the matters raised and to prioritise any remedial action.



4.0 Areas Examined with Detailed Observations and Comments

4.1 BANK RECONCILIATIONS AND PETTY CASH

Bank Reconciliations

An examination of bank reconciliations and procedures for the period under review noted they are up to date as well as being prepared regularly and promptly for all bank accounts.

Petty Cash

We also examined the petty cash system and procedures and concluded these were being properly controlled and maintained.

4.2 TRUST FUNDS

Trust funds held by the Shire were examined to determine proper accountability in the Shire’s financial management system and compliance with regulatory requirements.

Our observation and testing of five receipts and five payments, judgementally selected, confirmed that trust funds are adequately controlled and all statutory requirements were satisfactorily met.

4.3 RECEIPTS AND RECEIVABLES

Detailed testing of eleven receipts, randomly selected, was performed. This included tracing to individual receipt detail, bank deposits and the general ledger to ensure allocation/posting was correctly performed. The receivables system including the raising of invoices was also reviewed with limited testing in respect to allocation/posting.

Overall testing was completed satisfactorily. Controls and procedures over receipts and receivables are considered to be operating effectively and are appropriate for the Shire’s current scope of operations.



4.0 Areas Examined with Detailed Observations and Comments (Continued)

4.4 RATES

The Shire’s rating procedures were examined to determine if they were adequate in ensuring rates were being imposed or raised correctly. This also included inspection of the rate record, rate notices, instalment notices, valuation reconciliations and general ledger.

We randomly selected and tested five annual rate notices and three interim notices for the period under review. This included:

- sighting the notices; - re‐performing the calculations; - ascertaining whether the valuations applied agree to Landgate’s valuation roll/report and

rates per dollar imposed are as per adopted budget; - ensuring the rate system is properly updated; and

- checking proper posting to the general ledger.

From testing, we concluded the rate system and record are being properly maintained, rates are correctly imposed as well as posted to general ledger.

Notwithstanding this, the following matters are brought to your attention:

Manual rolling reconciliations of rate valuations between the rates system and valuation rolls from the Valuer General’s Office were not performed as and when changes were notified.

Comment: To help ensure valuations are correctly recorded (thus ensuring the correct amount of rates are charged) and the integrity of the rating system is maintained, manual rolling reconciliations should be performed as and when the changes are notified by the Valuer General and reviewed by a senior staff member independent of preparation. The review should seek to confirm the accuracy of the reconciliation and be evidenced accordingly.

The reasons the minimum for UV mining differed from that set forth in the local public notice was not included in the rate notice or information accompanying as required by Local Government (Financial Management) Regulation 56(4)(b).

Comment: To help ensure compliance with statutory provisions, this requirement should be correctly addressed in the future.

4.5 FEES AND CHARGES

Fees and Charges imposed at the time of budget adoption were found to be in accordance with legislative requirements.




4.6 PURCHASES, PAYMENTS AND PAYABLES (INCLUDING PURCHASE ORDERS)

A sample of sixteen payment transactions was randomly selected and tested to determine whether purchases were authorised/budgeted and payments were supported, certified/authorised and correctly allocated. The Shire’s purchases, payments and payables system was also examined to determine if adequate controls were in place in ensuring liabilities are properly recorded and payments are properly controlled.

In general, controls and procedures over purchases, payments and payables are operating effectively and are appropriate for the Shire’s current scope of operations, except for the following:

The list of payments presented to Council did not include the dates of transactions as required by Local Government (Financial Management) Regulation 13(1)(c).


4.7 SALARIES AND WAGES

A sample of eight individual employees was randomly selected from eight pay runs and for each employee’s pay the following tests were performed to help ensure:

- the employee existed; - the correct rate of pay was used; - non‐statutory deduction authorities are on hand; - time sheets were properly completed and authorised; - hours worked were properly authorised; and - allocations were reasonable and correctly posted.

We also tested the first pay of one new employee and the last pay of one terminated employee (randomly selected).

The Shire’s payroll system was also reviewed to determine if adequate controls were in place to help ensure wages and salaries are properly processed and payments are properly controlled.

The system described to us and its supporting controls were found to be operating effectively, except for the following area which was assessed as having opportunity for improvement:

Payroll reconciliations do not always have evidence of being reviewed by a senior officer independent of preparation.

Comment: To help ensure all payments are bona fide and all salaries and wages are completely and correctly posted into the general ledger, payroll reconciliations should be reviewed by a senior staff member independent of preparation. The independent review should seek to confirm the accuracy of the reconciliation and should be evidenced accordingly.




4.8 FIXED ASSETS (INCLUDING ACQUISITION AND DISPOSAL OF PROPERTY)

The fixed assets system including controls over acquisition and disposal of assets, updating of the fixed assets register, depreciation of fixed assets and reconciliation of the fixed assets register to the general ledger was examined.

Four assets additions and one asset disposal were judgementally selected and testing performed to ensure:

- the tax invoices existed; - correct posting to the general ledger; - fixed assets register was promptly updated; - classification of assets was correct; and - the depreciation rate used was in line with the Shire’s policy.

We concluded fixed assets are properly accounted for and supporting controls are operating effectively.

4.9 CREDIT CARD PROCEDURES

A review of the Shire’s credit card procedures was performed to determine if adequate controls were in place.

Four credit cards are currently in use. We randomly selected and tested four months’ credit card transactions across the cards to determine whether they are legitimate and usual in the context of the Shire’s operations. This included:

- sighting tax invoices; - ascertaining whether the transaction is for bona fide Shire business; and

- determining whether transactions are in line with the Shire’s policy.

Overall testing was completed satisfactorily. Controls and procedures over credit card transactions are considered to be operating effectively and are appropriate for the Shire’s current scope of operations.

4.10 COST AND ADMINISTRATION OVERHEAD ALLOCATIONS

The Shire’s cost and administration allocation system was examined to determine if indirect costs have been properly reallocated to various jobs/programs. This included a review of the allocation basis or rates used to ensure they are appropriate and regularly reviewed.

Our review noted the system is being maintained properly except for the following matter:

There were under recoveries of $152,041 and $32,804 as at 29 February 2016 for Public Works Overheads and Plant Operating Costs respectively. Discussion with staff revealed that allocation rates for these costs are only reviewed during the annual budgeting process. Currently, any over or under recovery of costs is only considered and adjusted at year end.

Comments: To help ensure no material amounts of Plant Operating Costs and Public Works Overheads remain unallocated, appropriate procedures should be implemented to regularly review the appropriateness of the relevant allocation rates. Supporting work papers in relation to these reviews should also be printed and filed properly as documentary evidence.

Whilst we acknowledge control exists at year end, a more regular process makes it much easier to investigate any under or over recovery. This will help ensure the financial records accurately reflect works and service costs and enable timely management information.




4.11 MINUTES AND MEETINGS

Council and Committee meeting minutes were reviewed to ensure compliance with procedures and protocols.

The procedures and protocols surrounding meetings and the quality of minutes were found to be of a satisfactory standard and in accordance with legislative requirements.

4.12 FINANCIAL REPORTS

The following reports were reviewed for compliance with legislative requirements:

- Annual Report; - Annual Financial Report; and - Monthly Financial Reports.

All were found to be of a satisfactory standard and in compliance with legislative requirements except for the following matters are noted for your attention:

Annual Report

Information in relation to employee remunerations as per Local Government (Administration) Regulation 19B was not included in accordance with Section 5.53(2)(a) of the Act.


Statement of Financial Activity

The closing net current funding position as per the accompanying notes did not agree to the closing funding surplus/(deficit) disclosed in the main statement of financial activity.

Comment: To help ensure proper compliance with Financial Management Regulation 34(2)(a), procedures should be implemented to ensure the accuracy of the statement of financial activity and accompanying notes including consistency of information contained therein.

4.13 BUDGET

The 2015/16 budget document and documents surrounding budget adoption were reviewed to ensure compliance with regulatory requirements. All statutory requirements were satisfactorily met and the adopted budget was of satisfactory form and content.




4.14 PLAN FOR THE FUTURE

The Strategic Community Plan and Corporate Business Plan together comprise the Plan for the Future.

The Shire’s current Strategic Community Plan (2011‐2021) and Corporate Business Plan (2013‐2017) were adopted in December 2011 and September 2013 respectively. From examination they appeared to meet all statutory requirements with the following exceptions:

The Strategic Community Plan has not been reviewed at least every 4 years since its adoption as required by Local Government (Administration) Regulation 19C (4).

The Corporate Business Plan has not been reviewed every year since its adoption as required by Local Government (Administration) Regulation 19DA (4).

Comment: To help ensure compliance with statutory provisions, these requirements should be correctly addressed in the future.

4.15 REGISTERS (INCLUDING ANNUAL & PRIMARY RETURNS)

FINANCIAL INTEREST REGISTER

The register was examined to ensure compliance with regulatory requirements.

Our review noted the register was deemed to be satisfactorily maintained and appropriate for Council needs with for the following exceptions:

In relation to individual returns (the responsibility of which rests with the individual completing them) we noted the following:

i) One designated employee did not lodge a primary return within 3 months of the start date as required by Section 5.75(1) of the Local Government Act.

ii) One designated employee incorrectly completed section 2(a) “Source of income” of his annual returns with “Nil” or “N/A”.

Comments:

To help ensure compliance with statutory provisions, procedures should be implemented to ensure this requirement be correctly addressed in the future.

To help ensure compliance with Department of Local Government and Regional Development Circular no. 18‐2005, returns should be dated and signed with all sections should be completed. Section 2(a) "Source of income" of returns should be properly completed with relevant information or “Refer to Prior Return”. Other sections which have no information should be completed “N/A”, “Nil” or “Refer to Prior Return” as leaving blanks is not preferred practice. To help ensure returns are completed correctly, we note it is acceptable, and quite common, for the content to be reviewed by a responsible officer prior to receipt being acknowledged by CEO.

The annual and primary returns of ex‐employees and ex‐councillors were not removed from the register as required by Section 5.88(3) of the Local Government Act.

Comment: To help ensure compliance with statutory provisions, procedures should be implemented to ensure this requirement be correctly addressed in the future.




4.15 REGISTERS (INCLUDING ANNUAL & PRIMARY RETURNS)

TENDER REGISTER

The tender register was reviewed for completeness and compliance.

We noted the register deemed to be satisfactorily maintained and appropriate for the Shire’s needs.

4.16 DELEGATIONS

The delegations register was reviewed for completeness and compliance and deemed to be satisfactorily maintained and appropriate.

4.17 AUDIT COMMITTEE

The Shire’s establishment of its audit committee and the constituted membership was examined by us and deemed to be satisfactory.

4.18 INSURANCE

Discussions with staff and review of policy documents revealed policies are current. Evidence also exists to suggest an annual review of insurance risks occurs.

4.19 STORAGE OF DOCUMENTS/RECORD KEEPING

A detailed and fully indexed register and filing system is in place and appears to be complete and operating effectively.

4.20 INVESTMENTS

The Shire’s investment policy was reviewed to help ensure its adequacy and compliance with legislative requirements.

Our review noted internal control procedures and restrictions over investments are properly maintained and adhered to.

4.21 IT GENERAL ENVIRONMENT

Whilst reviewing the adequacy of the Shire’s IT general environment, we noted that the controls are operating effectively and safeguarded.



5.0 Reminders Depreciation of the Shire’s Infrastructure will need to be adjusted or reset as per the

estimated useful lives and residual values before 30 June 2016.

Delegations Register is required to be reviewed by 30 June 2016; and

FBT return for the year ended 31 March 2016 is required to be completed and submitted during May 2016.

ACCOUNT DESCRIPTION DEPARTMENT ACT

ADOPTED FEE FOR 16/17 (IF APPLICABLE)

**INDICATES FEE INCLUDES GST

PROPOSED 2016/17 NET

FEEGST

GST STATUS

PROPOSED 2016/2017 FEE (INC GST)

EXISTING OR NEW

FEE/CHARGEComments

GOVERNANCE

106130 Orders and Requisitions only Development Services Loc.Gov.1995 0.00 21.00 2.10 23.10 NEW

PREVIOUSLY NOT SEPARATED OUT FROM THE RATES, ORDERS AND REQUISITIONS FEE BUT IS OFFERED AS AN OPTION FOR PROPERTY CONVEYANCES AND SETTLEMENT AGENTS DURING THE PROCESS UNDERTAKEN WHEN A PROPERTY IS SOLD

LAW, ORDER AND PUBLIC SAFETY

109430 Surrender of a puppy per dog Development Services

Rangers Dog Act '76 **60.00 54.55 0.00 5.45 60.00 EXISTING

GST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE AND CHANGE GST STATUS AS THIS IS A 'VOLUNTARY' SURRENDER

109430 Surrender of a dog Development Services

Rangers Dog Act '76 **60.00 54.55 0.00 5.45 60.00 EXISTING


109430 Surrender of cat/kitten Development Services

Rangers Cat Act **60.00 54.55 0.00 5.45 60.00 EXISTING


109430 Surrender of litter of kittens Development Services

Rangers Cat Act **60.00 68.18 0.00 6.82 75.00 EXISTING


ENVIRONMENTAL HEALTH

117430s.110(3) Application for registration of food business - low risk/small/home premises

Health Food Act 2008 130.00 0.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117430s.110(3) Application for registration of food business - market stall (per market season, covers for 2 inspections)


117430s.110(3) Application for registration of food business - market stall (applies from 1 September to end of season, covers for 1 inspection)


117430s.110(3) Application for registration of food business - temporary premises (per event, covers 1 inspection at discretion of EHO)


117430

s.110(3) Application for registration of food business - small, low risk, market stall or temporary premises, at discretion of CEO or delegate for businesses deemed to benefit the broader community or a charity

Health Food Act 2008 EXISTINGREMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117430s.110(3) Application for registration of food business - commercial/other (no plans assessment)


117430s.110(3) Application for registration of food business - commercial/other (with plans assessment)


117430 Assessment of plans for commercial premises Health Food Act 2008 100.00 0.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117430 Inspection of commercial premises Health Food Act 2008 100.00 0.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117430 Inspection of temporary premises Health Food Act 2008 40.00 0.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

119230s.29.3 Application for hawker, trader or stall holder’s licence

Health LG Act Part 6,

Division 5, Subdivision 2

$25-$230 Except where Exempt

EXISTINGEXISTING FEE HAS BEEN AMENDED TO BETTER REFLECT SERVICE REQUIRED FOR OPERATIONS BASED ON CURRENT USERS

Animal Control

Dogs and Cats

Schedule 8.2.5

Environmental Health Application Processing

Local Government Act Local Laws - Hawkers/Stallholders /Traders

$25 annual fee for market/event licence OR $240 annual fee for commercial business licence

EXEMPT

Page 1 of 5





FEEGST

GST STATUS


EXISTING OR NEW

FEE/CHARGEComments

ENVIRONMENTAL HEALTH Continued

117030s.176 Application for approval to construct, alter or extend public building (<100 persons)

Health Health (Public

Building) Regs, R.4(1)

150.00 $100 + inspection fee 0.00 NO GST $100 + inspection fee EXISTING

EXISTING FEE HAS BEEN AMENDED TO KEEP IN LINE WITH HEALTH REGULATIONS. Notes: A ‘public building’ can include any place, structure or enclosure where people gather including for one-off events (refer to EHO for clarification).Regulation 4 approval is not required in relation to building work for which a building permit is required under the Building Act 2011

117030s.4(1) Application for approval to construct, alter or extend public building (100-4999 persons)

Health LG Act Part 6, Div.

5, S. 2200.00 0.00 0.00 NO GST 0.00 EXISTING

REMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117030s.4(2) Application for approval to construct, alter or extend public building (5000 or more persons) - with AS/NZS 4360 Risk Management Plan

Health LG Act Part 6, Div.

5, S. 2250.00 0.00 0.00 NO GST 0.00 EXISTING

REMOVAL OF THIS FEE - HAS SINCE BEEN REPLACED OR CONSOLIDATED INTO REVISED FEES FOR THIS SERVICE

117030R.5 Application for certificate of approval - where s.176 application has not been made

Health LG Act, s.6.16 150.00 $50 + inspection fee 0.00 NO GST $50 + inspection fee EXISTING EXISTING FEE HAS BEEN AMENDED TO KEEP IN LINE WITH HEALTH REGULATIONS.

117030s.9 Application to vary certificate of approval, includes inspection

Health Health (Public

Building) Regs, R.9(2)

150.00 $50 + inspection fee 0.00 NO GST $50 + inspection fee EXISTINGEXISTING FEE HAS BEEN AMENDED TO KEEP IN LINE WITH HEALTH REGULATIONS. This fee is limited to $832 by Health Regulations, Schedule 1

117030Inspection of medium public building (100-4999 persons enclosed or 400-4999 persons outdoor venue)

Health LG Act, s.6.16RANGE FROM

$100-$150200.00 0.00 NO GST 200.00 EXISTING EXISTING FEE HAS BEEN AMENDED TO KEEP IN LINE WITH HEALTH REGULATIONS.

117030Inspection of large public building (>400 persons enclosed or =>5000 persons outdoor venue)

Health LG Act, s.6.16RANGE FROM

$150-$200300.00 0.00 NO GST 300.00 EXISTING EXISTING FEE HAS BEEN AMENDED TO KEEP IN LINE WITH HEALTH REGULATIONS.

118130

Private water supply assessment: - Health Act s.131 (close water supply) - Health Act s.150 (lodging houses) - Health Local Law, s.27 (private water supplies) - Food Act 2008, and/or - Caravan Parks & Camping Grounds Act 1995

Health LG Act, s.6.16 80.00 72.73 7.27 80.00 EXISTINGGST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE GST STATUS.

117630 - Bone mills Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Places for storing, preserving or drying bones Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Fat melting, fat extracting or tallow melting establishments - butcher shops or similar

Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Fat melting, fat extracting or tallow melting establishments - larger establishments

Health 285.00 285.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Blood drying Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Gut scraping, preparation of sausage skins Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Fellmongeries Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Manure works Health 202.00 202.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Fish curing establishments Health 202.00 202.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Laundries, dry-cleaning establishments Health 140.00 140.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Bone merchant premises Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

Health Act 1911 - Offensive trades

Water Sampling

5. Health (Public Buildings) Regulations 1992

Page 2 of 5





FEEGST

GST STATUS


EXISTING OR NEW

FEE/CHARGEComments

ENVIRONMENTAL HEALTH Continued

117630 - Flock factories Health 163.00 163.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Knackeries Health 285.00 285.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Poultry processing establishments Health 285.00 285.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Poultry farming Health 285.00 285.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

117630 - Rabbit farming Health 285.00 285.00 0.00 NO GST 0.00 EXISTINGREMOVAL OF THIS FEE - FEE IS NOT CURRENTLY USED OR LIKELY TO BE USED AS IT DOES NOT REFLECT OUR CURRENT, COMMERCIAL OPERATORS

Tip Fees

123630 Service Fee (Charge per commercial vehicle) Infrastructure Services WAAR Act 2007 & Loc. Gov. Act '95

31.82 3.18 35.00 CHANGE OF DESCRIPTION ONLY - THIS CHARGE IS TO READ "SERVICE FEE". ADMINISTRATION CHARGE WAS INADVERTENTLY ENTERED INTO THE SCHEDULE FOR THIS LINE ITEM BUT HAS NOW BEEN CORRECTED

123630 Sewerage per empty Infrastructure Services WAAR Act 2007 & Loc. Gov. Act '95

**63.00 26.36 2.64 29.00 EXISTINGAMEND EXISTING FEE TO ALLOW FOR INCORPORATION OF NEW SERVICE FEE FOR COMMERCIAL VEHICLES (ADDED TO THIS FEE PER SEWERAGE "EMPTY"). THIS AMENDED FEE TO BE CHARGED AS FLAT RATE PER EMPTY


Civic Centre Woolshed and Kitchen

131430 Woolshed Hire - Hourly rate Development Services

Civic Centre Loc.Gov. 1995 0.00 84.00 8.40 92.40 NEW FEE PREVIOUSLY NO "PER HOUR RATE" IDENTIFIED FOR THE HIRE OF WOOLSHED VENUE

131430 Laundry fee - when tableclothes are requested in Woolshed Hire

Development Services Civic Centre

Loc.Gov. 1995 0.00 54.55 5.45 60.00 NEW FEETO RECOVER FURTHER CLEANING COSTS INCURRED AS A RESULT OF HIRING THE WOOLSHED VENUE

131230 Friends of the Theatre Annual Membership Fee - Family (2 Adults & 2 Children, +$5 for each additional child)


Loc.Gov. 1995 **51.00 54.55 5.45 60.00 EXISTINGAMENDING EXISTING FEE TO CATER FOR ADDITIONAL CHILDREN IN FAMILY - PREVIOUS FEE WAS FOR 2 ADULTS AND 2 CHILDREN ONLY

131230 Friends of the Theatre Annual Membership Fee - Single


Loc.Gov. 1995 **20.40 27.27 2.73 30.00 EXISTING INCREASE

131930 Ticket Booking Service -per booking Development Services

Civic Centre Loc.Gov. 1995 **4.00 2.73 0.27 3.00 EXISTING

REDUCED TO $3.00 FROM $4.00 TO KEEP IN LINE WITH THE TICKET BOOKING CHARGE FOR CINEMA.

TRUST BOND - Trust Fund Transaction - with alcohol Development Services

Civic Centre Loc.Gov.1995 1,330.00 1,320.00 1,320.00 EXISTING CHANGE TO $1,320 FROM $1,330 TO BE HALF OF BOND AMOUNT 'WITHOUT ALCOHOL

ECONOMIC SERVICES

144630 Inspections (hourly rates includes travel time) Development Services

Building Loc.Gov.1995 150.00 136.36 13.64 150.00 EXISTING

GST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE AND CHANGE GST STATUS

145130Swimming Pool Inspection other (request outside of 4 yearly inspections)

Development Services Building

Loc.Gov.1995 57.25 52.05 5.20 57.25 EXISTINGGST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE AND CHANGE GST STATUS

144630Certificate of Design Compliance Assessment (hourly rate)


Building Act 2011 176.00 160.00 16.00 176.00 EXISTINGGST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE AND CHANGE GST STATUS. THIS FEE IS CALCULATED PER ESTIMATED CONSTRUCTION COST $__ X 0.2%

144630CERTIFICATE OF CONSTRUCTION COMPLIANCE (provide for approved buildings)


Building Act 2011 180.00 163.64 16.36 180.00 EXISTING REFERENCE TO THE BUILDING ACT ONLY HAS BEEN UPDATED

144630CERTIFICATE OF BUILDING COMPLIANCE (provide for unauthorised work)


Building Act 2011 180.00 163.64 16.36 180.00 EXISTING REFERENCE TO THE BUILDING ACT ONLY HAS BEEN UPDATED

170130 Membership Package - Local businesses Development Services

Tourist **210.00 136.36 13.64 150.00 EXISTING

STAFF AT THE VISITOR CENTRE HAVE REQUESTED FOR THIS FEE TO BE REDUCED FROM $210 TO $150 TO MAKE THIS PACKAGE MORE ATTRACTIVE

Visitors Centre

Membership Fees

Inspection Fees

Shire Certifying Services

Civic Centre Camel Lane Theatre/Auditorium

Exempt unless forfeited

Page 3 of 5





FEEGST

GST STATUS


EXISTING OR NEW

FEE/CHARGEComments

ECONOMIC SERVICES Continued (Visitors Centre)

170230 Internet Use $1.10 per 10mins Development Services

Tourist **1.10 per 10mins 0.00 0.00 0.00 EXISTING

REMOVE THIS FEE HAS REQUEST TO REPLACE WITH REVISED INTERNET USAGE FEES BELOW UNDER "OTHER CHARGES"

Holiday Planner PLEASE SEE BELOW FOR NEW FEES & CHARGES FOR THE VISITOR CENTRE'S HOLIDAY PLANNER

NON-MEMBER RATES:

170630 Back Page advertisement rate Development Services

Tourist 0.00 4,000.00 400.00 4,400.00 NEW

NEW FEES NOT INCLUDED IN ORIGINAL FEES AND CHARGES SCHEDULE ADOPTED BY COUNCIL. REVENUE FOR THIS SERVICE WAS INCLUDED IN ANNUAL BUDGET AND ADOPTED BY COUNCIL.

170630 Full Page advertisement rate Development Services

Tourist 0.00 2,800.00 280.00 3,080.00 NEW


170630 Half Page advertisement rate Development Services

Tourist 0.00 1,600.00 160.00 1,760.00 NEW


170630 1/4 Page advertisement rate Development Services

Tourist 0.00 850.00 85.00 935.00 NEW



Tourist 0.00 450.00 45.00 495.00 NEW


170630 Business Listing advertisement rate Development Services

Tourist 0.00 200.00 20.00 220.00 NEW


170630 Special Content Feature advertisement rate Development Services

Tourist 0.00 500.00 50.00 550.00 NEW


PREMIUM/INTERMEDIATE MEMBER RATES:


Tourist 0.00 3,400.00 340.00 3,740.00 NEW



Tourist 0.00 2,400.00 240.00 2,640.00 NEW



Tourist 0.00 1,350.00 135.00 1,485.00 NEW



Tourist 0.00 730.00 73.00 803.00 NEW



Tourist 0.00 450.00 45.00 495.00 NEW


STANDARD/NOT FOR PROFIT MEMBER RATES:


Tourist 0.00 3,800.00 380.00 4,180.00 NEW



Tourist 0.00 2,650.00 265.00 2,915.00 NEW


Page 4 of 5





FEEGST

GST STATUS


EXISTING OR NEW

FEE/CHARGEComments

ECONOMIC SERVICES Continued (Visitors Centre)


Tourist 0.00 1,500.00 150.00 1,650.00 NEW



Tourist 0.00 800.00 80.00 880.00 NEW



Tourist 0.00 450.00 45.00 495.00 NEW


170630 Business Listing advertisement rate Development Services

Tourist 0.00 200.00 20.00 220.00 NEW


170630 Special Content Feature advertisement rate Development Services

Tourist 0.00 500.00 50.00 550.00 NEW


Other charges

Please Note: These charges will be issued once the free wifi session has expired on a customer's device. This can be purchased at the front counter at the Visitor Centre. (Free wifi service is to be introduced later during the year).

170230 Wireless Internet - $2.50 per half hour (refer to notation above)

Development Services/Tourist

0.00 2.27 0.23 2.50 NEWREVISED INTERNET USE CHARGES TO REFLECT BUDGET ALLOCATION FOR WIFI SERVICE PROVIDED BY VISITORS SERVICE

170230 Wireless Internet - $4.50 per hour (refer to notation above)



170230 Wireless Internet - $6 per two hours (refer to notation above)



170030 Photocopying - A4 Sheets (Black & White) Development

Services/Tourist Loc.Gov.1995 0.00 0.36 0.04 0.40 NEW

THIS FEE TO BE INCLUDED ON SCHEDULE TO REFLECT SERVICE PROVIDED BY VISITORS CENTRE AND IS IN LINE WITH SAME SERVICES PROVIDED BY OTHER SHIRE SITES.

170030 Photocopying - A3 Sheets (Black & White) Development



170030 Photocopying - A4 Sheets (Colour) Development



170030 Photocopying - A3 Sheets (Colour) Development



170430 Commission on operator bookings (tours & accommodation)


THIS FEE TO BE INCLUDED ON SCHEDULE TO REFLECT SERVICE PROVIDED BY VISITORS CENTRE. THIS FEE IS TO OUTLINE WHAT COMMISSION THE VISITOR CENTRE RECEIVED ON BOOKING SALES. COMMISSION IS SET PER BOOKEASY.

129530Providing written planning advice (fee charged at the discretion of the Executive Manager Development Services)

Planning Plan & Dev Act

200573.00 66.36 6.64 73.00 EXISTING

GST WAS NOT INCLUDED IN THIS FEE AS PER ADOPTED 2016/17 SCHEDULE. REQUESTED CHANGE IS TO INCLUDE GST IN FEE AND CHANGE AND CHANGE GST STATUS

PLANNING SECTION

1. Planning & Development Act Fees & Charges

PER BOOKEASY (12% - 20%)

Page 5 of 5