wdrc annual report 2011-2012

AnnuAl RepoRt1 July 2011 to 30 June 2012

AnnuAl RepoRt 1 JULY 2011 TO 30 JUNE 2012 PA G E 2

tAble of Contents

Mayor’s Foreword 3

CEO’s Report 4

Distribution 5

Feedback 5

Local Communities - Local Service 5

About Our Region 6

Vision 6

Guiding Principles 7

Positioning Statement 7

Your Councillors 8

Executive Team 9

Council Meetings 10

Councillors Expenses Reimbursement Policy 11

Councillor Conduct Complaints 12

Administration Action Complaints 13

Internal Audit 14

Registers 15

Summary of Strategic Activities Registers 16

SA 1 People and Communities 17

SA 2 Growth and Opportunity 24

SA 3 Planning for Liveability 27

SA 4 Our Environment 33

SA 5 Utility Services 35

SA 6 Infrastructure 40

SA 7 Empowering Our Team 46

SA 8 Business Systems and Technology 50

Appendices 58

1. Councillor Expenses Reimbursement Policy

2. Debt Policy

3. Audited Financial Statements For Period 1 July 2011 to 30 June 2012


MAyoR’s foRewoRd

The 2011/2012 Annual Report marks the final year of this newly

amalgamated Council’s term, and while there have been challenges

and testing times during the past year, it has also been a period of

considerable progress by Council.

It is exciting to look back over

the past year and see how much

we have achieved. In November,

the opening of the new corporate

office in Dalby represented a

significant step for Council in

the development of a greater

customer service focus. The new

building offers a one-stop-shop

for local residents and opens the

door to a more integrated accessible range of services in a convenient

central location, and via the single 1300 COUNCIL (1300 268 624) toll

free phone number.

Work is progressing on the Draft Western Downs Planning Scheme

which is on track to be operational early 2013. This regional blueprint

will allow residents, industry and developers to have a say in the future

development of our towns and communities amid the resource boom.

This year, both State and Federal Governments have contributed

significant investment towards the reconstruction of the regions vast

road network. In the coming year, Council will spend in excess of $90M

on flood restoration works with its ‘Operation Road Restore’ project and

maintaining our existing road programs.

In a major coup to tackle the region’s growing housing shortage, Council

adopted the Western Downs Housing Strategy aimed at delivering more

affordable accommodation in our communities. Council took its first

step towards implementing this Strategy, instigating the new Western

Downs Housing Trust in April.

Another significant event this year was the election of the Newman

Government in March. This signals what could be the start of a

potentially new era for Queensland local government, with the state

indicating its intention to give councils greater ability to drive the

decisions that impact on their communities.

I would like to thank all Councillors involved on the inaugural Council

for their contribution to the Western Downs. I congratulate the existing

and three new councillors on their election to the new Council following

the April Local Government elections. On the road ahead, this Council

faces many challenges but I believe we have a great team with the mix

of skills, experience and backgrounds to do the job our constituents

expect of us.

I continue to be grateful to the Chief Executive Officer and more than

700 employees of Western Downs Regional Council for their dedication

to delivering the quality services our communities expect. On behalf of

Councillors, I sincerely thank them.

In the coming year, this Council is committed to building on the

foundations of the previous Council to continue driving an innovative

large organisation that is united regionally to serve our local

communities. To ensure our communities are liveable places where

people want to visit, raise a family, grow a business, have a sense of

wellbeing and a place they are proud to call home.

I am proud to be Mayor on the current term Council that is

determined to work together to provide valued leadership and

services to our diverse region, whilst ensuring the future prosperity

of our communities.

Cr Ray Brown, Mayor

Western Downs Regional Council

“...committed to building on the foundations of the previous Council...united regionally to serve our local communities.”


Ceo’s RepoRt

I am pleased to be able to present this report on the achievements of

the Western Downs Regional Council over the past twelve months.

The 2011/2012 year was the last year of the quadrennial term of

the newly amalgamated Council which was formed following the

Queensland Government reforms which led to the forced amalgamation

of several Councils in Queensland.

Following the elections, Council

welcomed three new Councillors,

Ian Rasmussen, Tony Brame and

Greg Olm. Cr Olm has previous

local government experience

on the former Chinchilla Shire

Council whilst Ian and Tony are

first time councillors.

It is fitting that I recognise

the extraordinary contributions to public life provided by our retiring

councillors, Bill McCutcheon and Mick Cosgrove who spent 27 years

and 24 years respectively representing their communities. I also wish

to acknowledge the efforts of Ian Staines who was unsuccessful in

his bid to become Mayor of the Regional Council. Ian served 15 years

in local government.

I publicly acknowledge the efforts of our Mayor, Cr Ray Brown, and

his fellow Councillors, George Moore, Carolyn Tillman, Ray Jamieson,

Andrew Smith and Charlene Hall who were all returned in the election,

going against a state wide trend which saw several Mayors and

Councillors voted out. I believe that this endorsement by the community

is due recognition for the tremendous effort these elected officials put

into their roles as councillors. Following the elections, Cr Moore was

endorsed by his fellow councillors as the Deputy Mayor.

The past year has been one of consolidation, building on the

foundations of the inaugural Council. These foundations have been

severely tested with the resource boom and flood damage repairs

following the devastating floods of 2010/2011. Council endorsed an

accelerated program of delivery to cope with the estimated $90M of

flood damage repairs which need to be delivered by 2014, this project

has been dubbed ‘Operation Road Restore’.

Significant milestones for Council in the past year have included:

• RedevelopmentoftheformerErgonEnergybuildingat30Marble

Street, Dalby for the Corporate Office. This initiative led to the

administration and engineering staff in Dalby finally being housed

in the one building.

• Significantprogresswithourassetmanagementdatagathering

as we move towards an Advanced Asset Management System.

• Anin-housegovernanceprogramforourelected

representatives which helped with a seamless induction

into our newly elected Council.

• CompletionofaTenYearWaterandSewerageInfrastructure

Plan to help guide our decision-making processes with targeted

spending based on identified needs.

• CompletionofanAffordableHousingStrategy(kindlyfunded

by QGC) and the subsequent formation of a Housing Trust.

I thank the Mayor and fellow Councillors, both past and present, for

their support throughout the past year. I also take this opportunity to

recognise our hard-working, dedicated staff who often go beyond the

call of duty in carrying out their duties for the community.

Phil Berting PSM Chief executive officer

“the past year has been one of consolidation, building on the foundations of the inaugural Council.”


distRibution

DistributionWestern Downs Regional Council’s Annual Report is available in hard

copy or electronic format. Printed copies of the report may be obtained

for a fee by writing to the Chief Executive Officer, Western Downs

Regional Council, PO Box 551, Dalby Qld 4405, or by telephoning Council

on 1300 CounCIl during normal business hours. Alternatively, you can

visit Council’s website at www.wdrc.qld.gov.au to download a copy for

free. Copies are also distributed to the Department of Local Government

and the Queensland State Library.

local Communities – local Service To contact the Western Downs Regional Council telephone 1300 CounCIl (1300 268 624)

or visit in person at your local Customer Service Centre:

FeedbackIn the interest of continuous improvement Council welcomes your

feedback. Please forward your commentary in writing to the Chief

Executive Officer, Western Downs Regional Council, PO Box 551,

Dalby Qld 4405 or email Council at [email protected].

Chinchilla 80-86 Heeney Street

Dalby ‘Western Downs on Drayton,’ 30 Marble Street

engineering ‘Western Downs on Drayton’, 30 Marble Street

Jandowae 22 George Street

Miles 29 Dawson Street

tara 19 Fry Street

Wandoan 6 Henderson Road

Address all correspondence to:

the Chief executive officer

western downs Regional Council

po box 551

dAlby Qld 4405

email: [email protected]


About ouR Region

A globally significant resource area, Western Downs Regional

Council is the Energy Capital of Queensland™.

The Western Downs is fortunate to have a strong and diverse

economy with a well established agricultural sector and a

significant pipeline of investment by national and international

energy and resource companies. The region has over 60 major

projects either in operation or scheduled for commissioning by

2020 procuring over $140 billion investment and creating an

estimated 12,500 jobs.

Established regional centres offer young, semi and fully skilled

workers, enhanced future employment prospects and lifestyle

benefits. Significant population growth continues with the region’s

population at 32,355 as of 30 June 2011.

Gross Regional Product (GRP) increased 0.3% in 2010/2011

continuing to exceed Queensland’s (0.2%) growth for the same

period. Agriculture and mining’s contribution to GRP is 35%, clearly

defining the dominance of these industries in the region and their

longer term contribution to the region’s economic growth.

The region’s unemployment rate was 4.1% in June 2012, lower than

Queensland (5.5%) and Australia (5.2%). The region’s labour force

continues to grow increasing by over 5% in the year ended June

2012, while in the same period the number of unemployed persons

has decreased by approximately 10%.

Visionour vision expresses what Councilaspires to achieve for the western

downs Regional Council:

A proud region united byopportunity and lifestyle

ANNUAL REPORT 1 JULY 2009 TO 30 JUNE 2010

ABOUT OUR REGION

PA G E 6

Western Downs Regional Council is benefitting from the emerging resources industry of the Surat Basin, currently dominated by Coal Seam Gas production in the lead up to LNG export.

Western Downs is a region at the cutting edge of environmental, economic and social change, a rural economy punching above its weight. People are being attracted to the region for the mix of employment opportunity, clean environment and country lifestyle. The region’s population continues to defy history, increasing to 31,897 in June 2010, a 1.3 % increase on 2009.

The region’s economy also continues to grow, despite the negative global environment. Gross Regional Product was 1.875 billion up 17.4% in 2008/09; almost double the growth of Queensland. Mining led this extraordinary growth, increasing its GRP by over 400% to overtake Agriculture, Fishing & Forestry as the largest regional

contributor to GRP. Western Downs Regional LGA contributed approximately 0.8% of the Gross State product for Queensland in 2008/09.

Unemployment also defied the State and National averages. The regions unemployment rate was 3.3% in June 2010, still well below Queensland (5.4%) and Australia (5.2%). In the same period of time, the labour force has continued to grow at approximately 5% per annum, a result expected given the investment activity through the region.

Dwelling approvals for the Western Downs increased by over 170% in the year ending December 2009. The majority of activity was for separate houses and came in the second half of the year, building towards record approvals for 2009/10 financial year.

MOONIE

MEANDARRA

GLENMORGAN

DRILLHAM

DULACCA

KAIMKILLENBUN

JIMBOURBELLCONDAMINE

KOGAN

WARRA

BRIGALOW

Our vision expresses what Council

aspires to achieve for the Western

Downs Regional Council:

A proud region united by opportunity and lifestyle

VISION


guiding pRinCiples

As Councillors and staff of Western Downs Regional Council we are

committed to the following principles as a guide to our actions as

representatives of our region:

• Investinourpeople

• Thinkregionally–deliverlocally

• Facilitategrowth–manageimpact

• Excellenceinaffordableservicedelivery

• Consistentandinformeddecisions

As a team we will work together to achieve:

• Qualityoutcomesforourcommunities

• Aninclusiveteamculture

• Prideinourorganisation

• Continuousimprovement

positioning stAteMent‘Our Communities: Our Future’ is the positioning statement for

Western Downs Regional Council. The aim of the statement is

to define the business of Council. It’s an important message that

says who we are and who we serve. Community and progress

are the key themes which define Council’s direction and lie at

the heart of our communications.

‘Our Future’ indicates Council’s long term approach to business while

‘Our Communities’ indicates a willingness to engage all communities

in the journey.

Images of people from the region add further strength to the

statement and support Council’s goal to encourage a greater

connection between communities that share a common future.


youR CounCilloRs

Mayor: Cr Ray Brownportfolio: governance

Cr Andrew Smithportfolio: works and plant

Cr Ray Jamiesonportfolio: planning

Cr Ian Rasmussenportfolio: finance, information technology and information services

Cr Greg olmportfolio: environment and Health

Cr Carolyn tillmanportfolio: Community and Cultural development

Cr Charlene Hall portfolio: Community facilities, sport and Recreation

Cr tony Brameportfolio: economic development and tourism

Deputy Mayor: Cr George Mooreportfolio: utilities – water, wastewater and gas


exeCutiVe teAM

Phil BertingChief executive officer

lee Vohland Corporate services general Manager

ed HoffmannCommunity and development general Manager

Graham Cookengineering services general Manager

AnnuAl RepoRt 1 JULY 2011 TO 30 JUNE 2012 PA G E 1 0

CounCil Meetings

Western Downs Regional Council convenes Ordinary Meetings of

Council on the first and third Wednesdays of each month. Special

Meetings were held when necessary to consider specific items such

as budget and statutory processes. Ordinary and Special Meetings

comprise of all members of Council. The first Ordinary Meeting of

the month was usually held at the Corporate Office in Dalby, with the

second meeting held at one of Council’s regional Customer Service

Centres on a rotational basis. In total throughout the year 22 Ordinary

Meetings and four Special Meetings were held.

All meetings are open to the public unless it is otherwise resolved

by Council that a meeting be closed under Section 72 of the Local Government (Operations) Regulation 2010. From time to time, the

Council has a need to discuss confidential matters such as contracts,

Summary of Meeting Attendance during 1 July 2011 to 30 June 2012:

CouncillorAttended

ApologiesAttended

Apologiesordinary 22 Special 4

Cr Ray Brown 20 2 4

Cr Charlene Hall 21 1 4

Cr Mick Cosgrove 19 (19) 2 (2)

Cr Bill McCutcheon 17 (19) 1 (2)

Cr Ray Jamieson 21 1 3 1

Cr George Moore 22 4

Cr Andrew Smith 21 1 4

Cr Ian Staines 19 3 2 2

Cr Carolyn tillman 19 3 3 1

Cr tony Brame 3 (3) 2 (2)

Cr Ian Rasmussen 3 (3) 2 (2)

Cr Greg olm 3 (3) 2 (2)

staff, industrial and legal proceedings and resolves to close its meetings

for such discussions. However, any decisions about such confidential

matters are made in an open meeting.

Public notice of days and times of meetings is given each month

and copies of the agenda for each meeting are available for public

inspection two days prior to each scheduled meeting at Council’s

Corporate Office and Customer Service Centres. A copy of each agenda

index was also placed on Council’s website. All Council Meeting

Minutes are available on Council’s website along with statistical, local

law and policy information.

Councillors are also involved in numerous advisory committees set

up for special purposes such as major projects.


CounCilloR expenses ReiMbuRseMent poliCy

The Western Downs Regional Council Councillor Expenses

Reimbursement Policy is attached as an appendix to this Report.

expenditure from Councillor Discretionary FundsCouncillors do not have any formal legislated discretionary funds.

Councillors overseas travelDuring this reporting period no Councillors travelled overseas for

Council business.

Councillors Remuneration, Superannuation, expenses Incurred and Facilities Provided

* Motor Vehicle

Councillor RemunerationSuperannuation

Council 12%expenses Incurred * Facilities Provided to

t. Brame $8,703.72 $1,044.45 $411.33 $3,392

R. Brown $137,081.83 $16,449.82 $28,726.22 $20,352

M. Cosgrove $80,507.07 $9,660.85 $4,088.28 $16,960

C. Hall $81,050.28 $9,726.03 $7,889.40 $20,352

R. Jamieson $81,050.28 $9,726.03 $14,438.15 $20,352

W. McCutcheon $71,263.68 $8,551.64 $8,352.25 $16,960

G. Moore $82,237.14 $9,868.46 $7,382.26 $20,352

G. olm $8,703.72 $1,044.45 $1,075.14 $3,392

I. Rasmussen $8,703.72 $1,044.45 $1,343.35 $3,392

A. Smith $81,050.28 $9,726.03 $8,119.79 $20,352

I. Staines $71,263.68 $8,551.64 $11,737.72 $16,960

C. tillman $81,050.28 $9,726.03 $3,437.95 $20,352

totAl $792,665.68 $95,119.88 $97,001.84 $183,168.00


CounCilloR ConduCt CoMplAints

The annual report for each financial year must contain the particulars of each of the below:

Statistics for conduct or performance complaints made against Councillors were as follows:

Complaint type lGA Section number

Complaints assessed as frivolous or vexatious section 177(4) 2

inappropriate conduct referred to the department’s Chief executive section 177(5)(a) 0

inappropriate conduct referred to the Mayor section 177(5)(b) 0

Misconduct complaints referred to the department’s Chief executive section 177(6) 2

Complaints of official misconduct section 177(7) 0

Complaints heard by Regional Conduct Review panel 3

Complaints heard by local government Remuneration and discipline tribunal 0

other complaints dealt with section 177(8) 0

Summary of orders and recommendations made:

type of order and/or recommendation lGA Section numberorders and recommendations by Regional Conduct Review panel or local government Remuneration and discipline tribunal

section 180(2) and (4) 2

orders of reprimand and/or referral by Mayor section 181(1) 0

orders by Meeting Chairpersons section 181(2) 0

Details of orders and recommendations made:

name of Councillor Description of conduct engaged in Summary of order or recommendation

Cr Charlene HallRelease of media statement without approval as required under Council policy

that the Councillor be counselled about the act of inappropriate behaviour including directions on how not to repeat the act.

Cr Charlene Hallbreach of trust placed as Councillor by acting contrary to the local government Act 2009 by contravening Council’s expense policy

that the Councillor be educated/counselled in the regulations and policies of the Council; and that the Councillor acknowledge her actions were incorrect and will use her best endeavours to in the future abide by Council policies as well as meeting state and Council laws and regulations.


AdMinistRAtiVe ACtion CoMplAints

As part of Council’s commitment to dealing fairly with administrative

action complaints, Council introduced a Complaints Management Policy

and Process in April 2011 to deal with all of Council’s administrative

complaints. Throughout the process the Queensland Ombudsman

assisted with and gave advice on the development and implementation

of the policies and procedures. Council is continually striving toward

improvement and regularly consults with the Ombudsman to streamline

its processes.

The Complaints Management Policy and process was adopted by Council

and all General Managers, Managers and frontline staff were trained by

the Queensland Ombudsman in the Complaints Management Process.

Council’s complaints register provides details of the complaints,

statistics, trends and recommendations that have been made as a result

of the complaint/s. Council’s Complaints Working Group meets quarterly

to discuss the complaints process and any recommendations to be

implemented and provided to Executive. The Executive Team is provided

with quarterly reports on Council’s complaints statistics and performance.

These details are also provided to Council as part of monthly report.

Compared to the previous year, the amount of complaints received by

Council has nearly tripled due to the fact that we now have a process in

place to capture complaints. In comparison to the previous year, Council

has dramatically improved in the area of resolving complaints with only

one complaint still outstanding for the current year.

the number of administrative action complaints made to Council 93

the number of administrative action complaints resolved by Council under the complaints management process 92

the number of administrative action complaints not resolved by the local government under the complaints management process

1

the number of administrative action complaints not resolved that were made in a previous financial year 9


inteRnAl Audit

Audit Committee Meetings:• TwoAuditCommitteemeetingswereheldon:

– 28 february 2012

– 29 June 2012

Internal Audit reports completed:• CommunityGrantsProgram

• EconomicDevelopmentAssistance

• RADFProgram

• PettyCashSystemandPayment

Internal Audits in progress:• UseofCouncilMotorVehicles

• FuelCard&MotorVehicleUse

• BulkFuelUse&Management

• FleetManagementIssues


RegisteRs

the following registers are kept by Council for the inspection by members of the public (except where indicated by*):

• RoadsandMapRegister(s74ofLGA2009)

• LandRecords(s87ofLG(FPR)Reg)

• RegisterofCostRecoveryFeesandCommercialCharges(s98 of lgA 2009)

• RegisterofInterestsforCouncillors (s105 of lg operations Reg)

• DelegationsRegister(s260ofLGA2009)

• LocalLawsRegister(s16ofLGOperationsReg)

• RecordofWrittenComplaintsAboutCouncillorConduct or performance (s177 of lgA 2009)

• CemeteryRegister

• RegisterofPre-QualifiedSuppliers(s87LG(FPR)Reg)

• BusinessActivitiesRegister(s175BEandBAReg)

• RegisterofBeneficialEnterprises

• * Register of interest for Chief executive officer and senior Contract employees (s105 of lg operations Reg)

• * Register of interests for Related persons (s105 of lg operations Reg)

• * Asset Register


suMMARy of stRAtegiC ACtiVities

To address priority issues identified during the corporate planning process, the Western Downs Regional Council team is committed to delivering

services and initiatives within each of the following strategic activity areas:

SA 1 People and Communities

SA 2 Growth and opportunity

SA 3 Planning for liveability

SA 4 our environment

SA 5 utility Services

SA 6 Infrastructure

SA 7 empowering our team

SA 8 Business Systems and technology


SA 1 people And CoMMunities

SA 1 People and Communities incorporates the strategic functions of

Community Facilities, Cultural Development, Community Development

and Community Services.

• CompletedconstructionunderRegionalLocalCommunity

Infrastructure Project (RLCIP) funding of $538,000 to upgrade

swimming pools at Miles, Tara and Wandoan

• ExtensionandredevelopmentofTaraHACCCentre

funded by Department of Communities

• RemovalofasbestosfromDalbyShowgrounds

• Undertookstructurereportanddevelopmentdesign

options to determine future of 107 Drayton Street

building as a cultural precinct in Dalby

• ConstructnewamenitiesbuildingatWandoan

O’Sullivan Park Football Oval and Waterloo Plains

• Providedvariousupgradesofequipmentandmaintenance

to Customer Service Centres, halls and sporting amenities

to ensure an improved service to the public

During the year, the Western Downs hosted the Triple J One

Night Stand event in Dalby that gained the region considerable

exposure and attracted a huge youth audience.

Throughout the year Council services continued to be popular

with 50% of the population being members of the library service,

while the Regional Swimming Pools and Regional Civic Centres

and Showgrounds provided increased services to their respective

communities attracting 80,000 visits.

During the year, Council commenced the implementation of the Western

Downs 2050 Community Plan and the detailed strategies for Sport and

Recreation, Community Facilities and Services, Health and Wellbeing.

The Western Downs Community Plan was developed through extensive

consultation and has been utilised by the energy sector for community

development to achieve balanced growth within our region. Council

commenced the process of developing a Corporate Plan based on the

guiding strategies in the Community Plan.

The Western Downs 2050 Community Plan guided Council in the

provision of services and infrastructure throughout the year achieving

the following capital projects:

• UpgradeofJandowaeSwimmingPool

• ConstructionoftheDalby$4.6million25metreindoorheated

pool adjacent to existing heritage listed 50 metre pool

• ConstructionoftheBell$1.2million

Community Centre Project

• ConstructionoftheWandoanSkateParkFacility

• CompletedtheconstructionoftheDalby$6.7million

PCYC Indoor Sports Centre upgrade

• CompletedtherefurbishmentoftheErgonEnergybuilding

in Marble Street Dalby and established it as Council’s

Corporate Office

AMbitionCreate an enriched and vibrant social fabric through regular interaction with our people and communities


sA1 people And CoMMunities Cont’d 2011/12

ACHieVeMents

Civic CentresCouncil operates a number of civic centres across the region and two at

Dalby and Chinchilla where cinemas are attached. Management of the

Chinchilla and Dalby centres is under contract arrangements of special-

ist operators, confirming Council’s commitment to provide a high level of

regional services.

Across the region there were 841 indicated events conducted

within these facilities.

Cultural Facilities• ThenewBellBunyaCommunityCentrebuildingwascompleted

• FurtherinvestigationworkwascarriedoutforCouncil’sbuilding

at 107 Drayton Street looking at utilising the building for a

Cultural Centre and Library space in Dalby.

Civic CentresDuring the year Council’s Corporate Office building in Marble Street,

Dalby was refurbished. Council is now able to provide all Dalby services

from one building close to the town centre.

2011/12 ACHieVeMents

Swimming Pools and Aquatic CentresThroughout the region there are eight swimming pools in operation under

various management arrangements. During the year new management

agreements were established for Council’s pools at Dalby, Chinchilla

and Miles. Over the year 78,460 patrons utilised Council’s swimming pools

and Aquatic Centres.

The following Capital Projects were achieved during the year:

• CompletionandopeningofthenewDalby25metreheatedindoor

swimming pool.

• UpgradingoftheJandowaeSwimmingPoolandinstallation

of a thermal blanket.

• MajorrefurbishmentoftheMiles,TaraandWandoan

swimming pools.

Community FacilitiesProvide safe, well serviced facilities for people to live, grow and connect within

14,302 tara

1,894 Meandarra

1,172 Moonie

5,678 Jandowae

3,213 wandoan

6,569 Miles

29,654 dalby

19,104 Chinchilla

Western Downs Regional Council Civic Centres – total number of functions

Western Downs Regional Council – Swimming Pool Patrons

152 Chinchilla

121 Jandowae

195 tara

196 Miles

75 dalby

102 wandoan



ACHieVeMents

Sport & RecreationThe following Capital Projects were achieved during the year:

• CompletionoftheWandoanSkatePark

• CompletionoftheplayingfieldsattheDalbyPCYC

• InstallationofexerciseequipmentalongMyallCreekDalby

• UpgradetoairconditioningattheJandowaeSquashCourts

• UpgradeoftheTaraTennisCourts

Regional ShowgroundsAcross the region there are eight showgrounds that come under

Council’s Regional Showgrounds Advisory Committee with varying

ownerships from Council having a trustee lease over the grounds

to private freehold. Council has agreed to provide a capital

contribution or grant to each Showground of $20,000/ annum

and the governing body for each facility makes recommendations

to Council on suitable projects.

Cultural DevelopmentEncourage and develop participative and culturally connected communities

Regional Arts Development FundThe Regional Arts Development Fund (RADF) Program is administered

by the regional RADF Committee (Chaired by Cr Tillman) with the

assistance of local RADF Committees (Wandoan, Tara, Chinchilla,

Miles, Dalby/Wambo). This tiered management system is unique

in Queensland. The RADF program was well supported with 40

approved applications totalling $128,917 from four funding rounds

and Out of Rounds assessment.

Art GalleriesThe three Regional Art Galleries (Chinchilla, Miles, Dalby) display

work from local artists, larger travelling exhibitions and in some

cases National and State touring exhibitions. Visitor numbers

through the galleries have been high, totalling 31,214.

Western Downs librariesThis has been a year of consolidation for the library service with all

libraries refurbished and collections boutiqued at all branches with

the exception of Dalby.

• Librariesissued229,871itemsfortheyearwithanoverall

increase margin of 1.08%.

• ReservationsandInter-LibraryLoans(loansthatcomefromother

libraries around Australia), are holding steady with reservations

up 4.09% and inter-library loans down 0.11%. There were 9,921

internal reservations using our own stock and only 836 requests

to other libraries which is a good result.

• Currentlythelibraryservicehas15,776memberswhichrepresent

50.08% of the population.

• Visitornumbersweredownacrosstheregionby7.17%,total

visitors for the year were 214,041 which equates to 6.79 visits

per capita.

• PublicAccessInternetHoursweredownacrosstheregionby

19.42%. Libraries provided 23,391 hours of internet access to

29,549 users for the year. It will be interesting to see the changes

in internet usage due to the rollout of Public Wi-Fi across eight of

our branches.

• Stockturnoverissteadilyincreasing-up.95%onlastyear

(it seems a small number but as an average, it is meeting

our long term target). We now have a regional stock turnover

figure of 3.08.

Annual total library items issued

54,825 Chinchilla

137,175 dalby

18,738 Jandowae

16,144 Meandarra

13,370 Miles

8,559 Moonie

22,010 tara

15,988 wandoan

9,373 bell



ACHieVeMents

Program DeliveryThe Library Service has delivered well in all areas identified in the

Corporate and Operational Plan for the delivery of Community Support

programs with a total of 824 programs hosted. These were attended by

7.302 people, providing 916 hours of public programming delivered.

Community Development• DigitalLiteracybasedprograms:173programswith2,839attendees

and 252 hours of programming delivered.

• EarlyandFamilyLiteracybasedprograms:280programswith

1,549 attendees and 137 hours of programming delivered.

• YoungAdultLiteracybasedprograms:65programswith516

attendees and 46 hours of programming delivered.

• AdultLiteracybasedprograms:29programswith258attendees


• MulticulturalAwarenessbasedprograms:31programswith

171 attendees and 37 hours programming delivered.

• Lifestylebasedprograms:245programswith1,969attendees


library Achievements• TheregionalCustomerSatisfactionSurveyregistered1,161

completed responses an increase on the 936 responses received in

the previous year’s survey. This data has been used to align library

programming and collection profiling to ensure responsiveness to

community demand and the delivery of customer focused services.

• Thepreparationandimplementationplanfortherolloutof

self-check machines, promotional screens and touch screen

Online Public Access Catalogue (OPAC) machines were completed

for all of our branches. The go-live will be during the first quarter

of 2012-2013.

• Sorcer,thenewlibraryonlinesearchinterfacewasestablished.

It reflects a contemporary and dynamic library service and provides

another way for our customers to engage with our libraries and

each other. There is also a Sorcer App which clients can download

and access their library account via their smart phones, iPads and

tablets. Members can see what items they have on loan, renew

items, search for and reserve items in our catalogue all from their

mobile devices.

Community DevelopmentImprove community health and wellbeing through group and individual participation in social and recreational activities.

The Western Downs Regional Council aims to support liveable

communities where everyone can be actively involved in the place

where they live - because communities with active populations are

in a better position to respond to emerging needs and challenges.

Whilst specialist staff provide assistance to organisations

and individuals, financial assistance was made available to

69 organisations through donations and sponsorships with

assistance totalling $135,811.



ACHieVeMents

Community Development engagement Initiative (CDeI)

The Community Development Engagement Initiative is to assist local

councils to identify and implement projects that will support their

community’s recovery efforts, particularly their human and social

wellbeing, using a community development approach. The Community

Development Engagement Initiative is a pilot program that will

conclude on the 30 June 2013.

Through this initiative, Western Downs Regional Council had been

allocated two Community Development Recovery Officers (Dalby &

District, Chinchilla & District) and $250,000 Flexible Funding. There

have been 21 successful applications under the Flexible Funding

Program with projects totalling $223,934.

Furthermore, there have been seven community development projects

funded through Brokerage Funds totalling $66,000.

national youth Week 2012 – Skate Park Jams

To celebrate the 2012 National Youth Week (16 April - 22 April 2012)

for young people within the Western Downs Regional Council area,

Council employed Skateboarding Australia to conduct a series of

skateboarding clinics.

Over the course of the week, the clinics visited Bell, Jandowae,

Wandoan, Miles, Tara, Chinchilla and Dalby with a total of 825 youth

participating in the skateboarding clinics. Involvement in the clinics was

to encourage and teach young people how to learn and

develop their own skills.

Other activities provided throughout the week such as face painting,

jumping castles, rock climbing wall and decorating the boards

encouraged the whole family to come along and enjoy a day outside in

a relaxed and fun atmosphere.

The youth were encouraged to engage with the youth services that

partnered up with Council and came along highlighting their services

available across the region and locally.

AnZAC Day

Western Downs Regional Council hosted a full program of ANZAC

services and ceremonies on the 25 April 2012. Eighteen ANZAC Day

ceremonies and services were conducted across the region in 2012 in

remembrance of those men and women who fought and died to make

Australia and our region what it is today. Council representatives were

in attendance at the ANZAC Day services as it is seen as an integral

part of their duty to connect with the community on such an occasion.

Seniors Week

Seniors Week is an opportunity for Queenslanders of all ages to join

together and celebrate the valuable contributions of seniors. Seniors

Week is well supported by the Western Downs Regional Council with

eight events held across the region attracting 457 attendees.



ACHieVeMents

AustRAliA dAy AwARd ReCipients

Western Downs Regional Council Regional Australia Day Award Winners • CitizenoftheYearAward–MargaretHackett

• YoungCitizenoftheYearAward–JustinHirning

• SportsAchievementAward–JoannaHills

• CommunityEvent/ProjectoftheYearAward

–CorangNorthCentenaryCelebrations

• CulturalAward–MatildaPohlmann

Western Downs Regional Council local Australia Day Award Winners:Regional Citizen of the year Award• Regional–MargaretWhackett

• ChinchillaDistrict–Billie–JoErb

• DalbyDistrict–BradleyReimers

• MilesDistrict–ScottPogan

• TaraDistrict–RoslynWade

• WandoanDistrict–HelenDevlin

local young Citizen of the year Award• Regional–JustinHirning

• ChinchillaDistrict–LeonPolzin

• MilesDistrict–LauraKerwick

• TaraDistrict–RyanMatthews

Regional Cultural Award• ChinchillaDistrict–MatildaPohlmann

western downs Regional Council

local Junior sports Achievement Award

• Regional–JoannaHills

• ChinchillaDistrict–MichaelWostear

• DalbyDistrict–DanielMauch

• TaraDistrict–GaigeNystrom

local senior sports Achievement Award

• MilesDistrict–ThomasWilliams

sports Administrator/Coach/official Award

• ChinchillaDistrict–MurraySturgess

• DalbyDistrict–RobertFarquharson

• MilesDistrict–MaureenPetrie

local Community project/event of the year Award

• Regional–CorangaNorthCentenaryCelebrations

• ChinchillaDistrict–ChinchillaCommunityCommerce

&IndustryInc–RebuildingChinchilla/Wandoan

• DalbyDistrict–FishingCompetition(MYCNC/CondamineAlliance)

• MilesDistrict–MurillaFishStockingAssociationInc

–Children’sFishingClinic

• TaraDistrict–InglestoneQCWA–BigCuppaTea

Cancer Fundraising Day

• WandoanDistrict–WandoanStateSchool100YearCelebrations


Funding ProgramsFinancial assistance is available to individuals and not-for-profit

organisations through a number of funding programs that are implemented

throughouttheyearincludingMinorGrants,In-KindAssistance,

Community Loan Program and Sporting Assistance Program.

• TheMinorGrantsProgramhasbeenwellsupportedwith

24 successful applications in the two funding rounds with

projects totalling $58,709.

• TheSportingAssistanceprogramwasreasonablysupported

with 10 successful applications with assistance totalling $2,150.

• ThePublicLiabilityReimbursementSchemewaswellsupported

with 31 successful applications with assistance totalling $19,949.

• ThroughtheCommunityLoanprogrammethreeorganisations

received assistance totalling $105,000.

Community ServicesProvide safe and well serviced communities

Home and Community Care ServicesWestern Downs Regional Council provides Home and Community Care

Services to the residents of the region through the following service

providers: Tara Community Care, Meandarra Home Nursing Service,

Jandowae Domiciliary Care, Miles Home Maintenance Service and

Chinchilla Home Maintenance Service.

These services enable aged and disabled residents to remain in their own

homes and maintain their independence and quality of life.

Community Aged Care Packages are also delivered from the Carinya

Hostel in Miles, Tara Community Care and Jandowae Domiciliary Care.

The packages are provided to residents who require a higher level of care

which allows residents to remain in their own homes and remain part of

their community.

All services have undergone accreditation audits and all have been

successful in obtaining accreditation.

Aged Care FacilitiesWestern Downs Regional Council operates two aged care facilities

within the region. Tarcoola, based in Tara, is a 33 bed facility with an

occupancy rate of 85%. Carinya aged cared facility is based in Miles

and is a 17 bed facility with 95% occupancy rate. Both facilities have

successfully undergone accreditation audits.

QGAP ServicesCouncil provides State Government services in Jandowae and Tara with

5,517 transactions over the 12 month period totalling $982,890.

Australian Citizenship CeremoniesCouncilwaspleasedtoofficiateineightAustralianCitizenship

ceremonies from 1 July 2011 to 30 June 2012, at which 50 residents

becameAustralianCitizens.


SA 2 gRowtH And oppoRtunity

SA 2 Growth and opportunity incorporates the strategic functions

of Tourism and Promotion, and Business and Industry.

tourism and PromotionEncourage the development of tourism and promotion of the Region

The Western Downs Regional Council currently undertakes tourism marketing primarily targeting the drive and “grey nomads” markets. Tourism marketing undertaken in 2011/12 has included the production of the sub-regional guides for local towns. Furthermore, Council continues to implement the Western Downs Destination Management Plan and Servicescape of the Visitor Information Centres.

Visitor Information CentresThere is a strong network of Visitor Information Centres that were well supported with over 58,255 visitors recorded through the centres.

AMbition


Realise opportunities and build capacity for the sustainable growth of our prosperous region

18,264 Chinchilla

11,923 dalby

269 Jandowae

13,571 Miles

5,821 Moonie RtC

547 bell

eventsThere is a rich range of events and festivals in the Western Downs Regional Council area that are well supported by Council including Opera at Jimbour, Delightful & Delicious, Moonie Yabbie Races, the Tara Festival of Culture and Camel Races and a host of races, golf days, campdrafts etc.

one night Stand ConcertThe Triple J ‘One Night Stand’ held on the 2 June 2012 was a free major outdoor concert that attracted approximately 15,000 people. The event was staged through a partnership between ABC (Triple J) and the Western Downs Regional Council with the following artists performing:

The Temper Trap, Stonefield, 360 and Matt Corby.

The total economic impact associated with Triple J ‘One Night Stand’ for the Western Downs Local Government Area was $4.8m.

In the months prior to the event, Triple J promoted the One Night Stand and the event location (Dalby) to the national Triple J audience through on-air promos, competitions, interviews and online coverage. The marketing value of this promotion is estimated in the hundreds of thousands of dollars.

Furthermore, $10,000 was raised through a gold coin donation at the gate with all proceeds going to a youth charity. Council resolved to donate the proceeds to 10 Chaplaincy Program within the Western Downs Regional Council area.

Business and IndustryEncourage and facilitate growth through development of business and industry

Major Developments• CouncilsubmitteddetailedresponsestoMajorProjectTerms

of Reference, Environmental Impact Statements, Social Impact Management Plans, Integrated Housing Strategies, Community Investment Strategies and project amendments. In addition, responses were also provided on key issues impacting the region such as the Murray-Darling Basin Plan, Land Access Framework, CSG Water Management Policies, Mines to Minds, Underground Water Impact Reports and other State Government legislative amendments. A whole-of-Council approach was taken to ensure all submissions were thoroughly researched and prepared to fully represent the best interests of the Western Downs communities to resource sector proponents and higher levels of government to achieve optimal outcomes for the region.


sA2 gRowtH And oppoRtunity Cont’d 2011/12

ACHieVeMents

• DevelopedtheacclaimedWesternDownsAffordableHousingStrategy which provided a series of key priority actions to combat affordable housing stress across the region due to the rapid growth of the energy sector. As a result of the Strategy, the Western Downs Housing Fund Pty Ltd as trustee of the Western Downs Housing Trust was established as the delivery vehicle for the provision of affordable housing supply. The Trust was granted Deductible Gift Recipient Status and endorsed as a Taxation Concession Charity by the Australian Tax Office and is supported by major project proponents, Queensland and Australian Government, businesses, community groups and Council.

• PublishedMajorProjectFactSheetstoAdvanceWesternDownswebsite, identifying status, cost, expected employment, picture/map of project and details in an easy to read one page format. New Fact Sheets are developed as projects are announced and existing Fact Sheets are reviewed/updated annually.

• Publishedcomprehensive2012EconomicProfiles.TheEconomicProfiles have been uploaded to Advance Western Downs and Western Downs Regional Council websites.

• Monthlyupdatereportsonthestatusoftheenergyresourcesectorprojects provided to Council, with workers accommodation reports provided quarterly.

economic Development• HostedaBusinessInvestmentTourwithadelegationof

Norwegian company and government representatives at the request of Trade & Invest Queensland. Forty local businesses took part in the tour.

• Acquiredfundingthrough2011QueenslandNaturalDisastersJobs and Skills Package to employ a contract Jobs and Skills Development Officer.

• EstablishedWesternDownsJobsandSkillsTaskGroup,agroupof Federal, State and Local government representatives, industry leaders and local business operators, to drive the planning, development and implementation of the Jobs and Skills project for the Western Downs Region.

• HeldaSkillingSolutionsSymposiuminDalbyinOctober2011with around 100 participants.

• Surveyed105businessesinWesternDownsregionmeasuringthegaps between current, emerging and future workforce skills and workforce development needs.

• DatafromtheSkillingSolutionsSymposiumandSkills Gap Survey was utilised to inform the development of the Western Downs Skills Strategy to mitigate the impact of the growing resource sector and support the region in achieving a sustainable workforce.

• Developedauniquebusinesssupportproject,WesternDownsEconomic & Innovation Zone (WDEIZ), with support of regional Chambers of Commerce, Queensland and Australian Government agencies. Offering free appointments with contracted Business Advisors, 69 businesses completed an appointment between March and June 2012. Results of WDEIZ, obtained through analysis of post-appointment evaluations, showed that over 90% of participants stated the services provided met or exceeded their expectations. Further to this, over 95% of businesses believed WDEIZ services would make a contribution in supporting their business or innovation, with the majority of these indicating the contribution would be immediate.

• CompletedWesternDownsIndustrialLandStrategytooutlinea preferred approach to the growth of industrial enterprise and development of industrial land in towns across the Western Downs over the next 20 years. Supporting development of the Western Downs Planning Scheme and Regional Statutory Planning to be undertaken by Queensland Government, the Western Downs Industrial Land Strategy will assist Council with future business investment attraction strategies.

• PromotedtheWesternDownsRegionasaplace“OpenForBusiness” through participation in the Energy Summit 2012 held in Toowoomba. A presentation was delivered by Council on key activitiesandinvestmentopportunities.Keymessageswerereinforced through the course of the conference via exhibition stand, officer networking and large foyer display.

• AttendedandsupportedWesternDownsRegionalBusinessExcellence Awards Presentation (May 2011), hosted by Chinchilla Community, Commerce & Industry.


sA2 gRowtH And oppoRtunity Cont’d 2011/12

ACHieVeMents

• AdministeredAdvanceWesternDownswebsite, (www.advancewesterndowns.com.au ). The website has been growing exponentially each year attracting over 6,000 unique business visits every month.

• WeeklyBusinessE-NewsMonitorpublishedutilisingemailandthe Advance Western Downs website with a story introduction and local business profile. In 2011/2012, the Business News Monitor delivered 152 articles relevant to regional business and profiled 47 local businesses.

SaleyardsThe Western Downs Regional Council Saleyards Advisory Committee successfully managed the Dalby Saleyards with a throughput of 238,000 head of cattle, which has increased by 29% on the previous year, maintaining the position of number two saleyard in Australia for the throughput and the largest single day selling centre. The saleyards business remains one of Council’s key services to rural enterprises across the region.

Throughout the year, Council worked with the industry to determine the future of the Dalby Saleyards with regards redevelopment as per the following staged $11.1 million program.

• $700,000worthofWH&Sissuesupgrade• $5millionconstructionofnewreceivalanddraftingfacilitieswith

roof over and soft floor• $5.4millionconstructionofnewsellingpenswithroofoverand

soft floor

The WDRC Saleyards Advisory Committee has operated very successfully throughout the year, moving the cattle scanning and stock movement operations to a contract basis.

The redevelopment consultation process resulted in improved relationships with the Dalby Saleyards stakeholders and agents with more of an industry focus.

The Dalby Saleyards is the only remaining saleyards business of Council with saleyards facilities at other centres being transferred from WDRC Saleyards operations to Council’s Rural Services Branch.

The future marketing of the saleyards business is a key objective for the immediate future, whilst finalising the redevelopment project.


SA 3 plAnning foR liVeAbility

SA 3 Planning for liveability incorporates the strategic functions

of Strategic Planning, Planning Services and Building Services.

Strategic Planning Review development policy and planning instruments in response to regional planning requirements

The Planning Scheme review process to combine all six of the current

Planning Schemes into a single Western Downs Planning Scheme has

progressed. Major achievements to date include:

• Completionofbackgroundplanningstudies

• Reviewexistingplanningschemes

• Adoptdraftvisionandstrategicframework

• Preparefloodingstudiesfortowns

• Preparestormwaterstudies

• DraftPlanningSchemeandmapsprepared

Targets include:

• FirstStateinterestschecks

• Publicconsultation

• CompleteandimplementDraftPlanningScheme

AMbition


Preparation of Priority Infrastructure Plans that will relate to the

new planning scheme has commenced.

Planning ServicesEffectively resource and manage planning, development

assessment and compliance

A total of 294 development applications were received up from

182 the previous year. This shows continued strong development

growth throughout the region.

build an effective planning solution that enhances the liveability and lifestyle of our regional communities whilst promoting sustainable development


sA3 plAnning foR liVeAbility Cont’d 2011/12

ACHieVeMents

Applications Received

Reconfiguring a Lot

# of DAs # of new lots

Residential 15 587

Rural Residential 1 14

industrial 6 13

Commercial 3 1

other 29 35

Material Change of Use

# of DAs # of Dus GFA m²

Residential 63 1,811 61,190.18

Commercial 25 202 24,495.96

industrial 40 269 29,964.37

other 44 1,353 60,449.40

Operational Works

# of DAs Value of Works

68 $7,632,544

# of DAs is: Number of Development Applications

# of DUs is: Number of Dwelling Units

Applications Approved

Reconfiguring a Lot

# of DAs # of new lots

Residential 15 20

Rural Residential 5 23

industrial 1 2

Commercial 1 0

other 19 19

Material Change of Use

# of DAs # of Dus GFA m²

Residential 46 787 28,141.70

Commercial 24 84 31,759.47

industrial 35 85 48,999.59

other 24 54 16,138.10

Operational Works

# of DAs Value of Works

42 $45,808,683

# of DAs is: Number of Development Applications

# of DUs is: Number of Dwelling Units



ACHieVeMents

Building ServicesEffectively resource and manage building, plumbing and drainage assessment, and inspection services

The following lists detail approvals issued for the Chinchilla, Dalby, Miles and Tara Customer Service Areas.

Chinchilla

Building type number of Approvals ytD Value of Approvals ytD number of Dwelling units

Council Private Council Private YTD

Residential (new) 88 42 $25,309,936 $12,781,028 130

Residential (Alteration/Addition) 19 – $686,561 –

serviced Accommodation 1 1 $3,021,899 $1,446,410

domestic outbuildings 65 8 $1,257,082 $153,825

Commercial (new) 16 10 $2,353,447 $10,431,458,240

Commercial (Alteration/Addition) 4 1 $437,000 $50,000

industry (new) – – – –

industry (Alteration/Addition) – – – –

public buildings (new) – – – –

public buildings (Alteration/Addition) – – – –

swimming pools 4 4 $74,475 $164,490

Miscellaneous 4 2 $49,700 $7,500

totAl 201 68 $33,190.100 $10,446,061,493 130

ytD

building Compliance searches 12

building Record searches 32

special Reports 20

building and plumbing inspections 934

totAl 9


Dalby



Residential (new) 15 96 $2,856,324 $24,816,990 127

Residential (Alteration/Addition) 35 36 $1,603,686 $1,730,611

serviced Accommodation – 3 – $12,966,320

domestic outbuildings 55 30 $720,074 $629,903

Commercial (new) 4 1 $211,172 $700,000

Commercial (Alteration/Addition) 2 5 $16,000 $1,148,044

industry (new) 4 3 $1,739,500 $4,512,302

industry (Alteration/Addition) 2 1 $271,531 $19,000

public buildings (new) 3 – $5,902,288 –

public buildings (Alteration/Addition) 4 3 $559,540 $2,996,555

swimming pools 15 8 $211,930 $181,430

Miscellaneous 3 2 $97,560 $703,207

totAl 142 188 $14,189,605 $50,404,362 127

ytD



special Reports 68


totAl 951


ACHieVeMents


Miles



Residential (new) 13 24 $3,230,084 $7,661,124 55

Residential (Alteration/Addition) 11 2 $480,200 $102,000

serviced Accommodation 1 6 $64,000 $38,776,180

domestic outbuildings 9 7 $121,875 $157,947

Commercial (new) 1 1 $5,000 $5,000

Commercial (Alteration/Addition) 1 1 $50,000 $250,000

industry (new) 3 – $270,000 –

industry (Alteration/Addition) – – – –


public buildings (Alteration/Addition) 1 – $12,000 –

swimming pools 3 – $80,523 –

Miscellaneous 1 1 $10,000 $355,998

totAl 44 42 $4,323,682 $47,308,249 55

ytD



special Reports 12


totAl 272


ACHieVeMents


tara



Residential (new) 8 18 $847,455 $4,593,236 26

Residential (Alteration/Addition) 2 – $35,000 –

serviced Accommodation – – – –

domestic outbuildings 11 – $165,205 –

Commercial (new) – 2 – $565,920

Commercial (Alteration/Addition) – – – –

industry (new) 1 1 $28,299 $78,000

industry (Alteration/Addition) 1 – $19,800 –


public buildings (Alteration/Addition) 1 – $250,000 –

swimming pools – – – –

Miscellaneous – – – –

totAl 24 21 $1,345,759 $5,237,156 26

ytD



special Reports 2


totAl 173


ACHieVeMents


SA 4 ouR enViRonMent

SA 4 our environment incorporates the strategic functions of

Environmental Health, Rural Services and Waste Management.

environmental HealthImproving environmental health for the benefit of our regional communities and environment

Council’s focus of core environmental health responsibilities

continued during the financial year with involvement in food

hygiene, environmental protection, dangerous goods safety

management, environmental nuisances and public health matters.

This section also administers Council’s Local Laws; after a

comprehensive process, new local laws applicable to the entire

Council area became law in late 2011.

Council takes both an enforcement and promotional approach

to better environmental health practices, and regularly prepares

newsletters, offers instructional courses as well as conducts routine

inspections to communicate environmental health messages to

stakeholders. A good example is Council’s food hygiene course,

which is offered free of charge to local businesses. This course

helps to improve food handlers’ knowledge about food hygiene,

and the program is being expanded to target not-for-profit groups

as well as food businesses.

Statistics• Dogsregistered:4,324(5,340–previousyear)

• Catsregistered:951(916–previousyear)

• ParticipantsinCouncil’sfoodhygienecourse:82

(43–previousyear)

• FoodPremisesInspectionsundertaken:173(215–previousyear)

• Foodsafetyprogramsaccredited:13

• ERAinspections:62(107–previousyear)

• Flammableandcombustibleinspections:57(57–previousyear)

AMbition


Rural Services/natural Resource Management Create a natural environment that is valued and sustainable by managing the region’s natural character, heritage and values

This year saw the continued on-ground fight against the emerging

animal and plant pests. The region-wide pest management plan was

completed with quality input from the working group found to be

particularly beneficial. Action plans to continue the ‘on-ground’ fight

against plant and animal pests continues, with Council being one of

Queensland’s most active councils in terms of wild dog baiting.

The group also maintained stock routes under Council’s control and

offered rural services, such as Drummuster.

Part of Council’s Corporate Plan goals is to provide additional

washdown facilities for the prevention of weed and seed spread

in strategic locations throughout the region. The construction of

the Wandoan Washdown Bay was completed and commissioned in

February 2012. This facility has been a resounding success. In its

first six months of operation, the facility was used on average 16,456

minutes per month (or over 9 hours per day). This is well in excess

of all predictions and is expected to substantially help in the fight

against weed spread in the region. New facilities are being developed

for Chinchilla, Miles and Dalby.

Council assisted a number of natural resource management (NRM)

groups with the delivery of on-ground environmental projects in

sensitive areas, such as creeks and reserves. A focus of this program

provide a healthy environment for our people today and the generations of tomorrow


sA4 ouR enViRonMent Cont’d 2011/12

ACHieVeMents

included work with the Bunya Mountains Murri Ranger program for

the on-ground projects in Russell Park, Bunya Mountains, which has

received critical acclaim.

Statistics• Wilddogbaitsdistributedduring2011/2012campaigns:4,700kg

(3,028kg during previous year’s campaign)

• Drummusterdrumscollected:56,428(51,958collectedinthe

previous year)

Waste ManagementMeet the current and growing needs of our region through a coordinated and considered approach to services and environmental infrastructure

Council’s Waste Management section continued with the delivery of its

Waste Infrastructure Strategy, which has been titled “Towards a Waste

Wise Western Downs”. After delays associated with the 2010/2011

floods, construction work on many priority capital projects is now well

underway, and in some cases, projects have now been completed.

TheKaimkillenbunWasteandRecyclingCentrewasopenedinFebruary

2012, and the construction of the Dalby Waste and Recycling Centre

commenced during the period and will be due for completion in late

2012. These two centres are an exciting development for their local

communities and provide state-of-the-art facilities for the deposit

of recyclables and waste for disposal. Planning for other Waste and

Recycling Centres is underway, including large regional centres at

Chinchilla and Miles due for construction from 2013.

Project planning is well underway for new regional landfills, including

the Winfields Road Landfill Upgrade and the West Regional Landfill.

Extensive site selection and validation processes were undertaken

during the year and development applications were prepared for

the preferred sites. These facilities represent some of Council’s

largest capital investments and once completed will include the most

contemporary environmental safeguards and provide substantial long-

term waste disposal capacity for the entire Western Downs area.

The region-wide garbage and recycling collection contract continues

to be a resounding success. Every week, well over 11,000 garbage and

5,500 recycling services are collected throughout the Western Downs

area and with almost no service interruption. The service provides

separate garbage and recycling collection at all major population

centres and many rural/residential communities, and offers this service

for the same price, no matter the location. Since its introduction, the

community has responded very well to this service with the kerbside

recycling rates substantially increasing since its inception.

Other worthy projects have included the expansion of the green waste

recycling program, continuation of a concrete recycling scheme in

Dalby and the introduction of a waste education program that was

incorporated into the garbage and recycling contract.

Improvement works are continuing to be made at many Council

facilities, especially the Dalby Landfill which is now subject to a greatly

improved maintenance program.

A focus of Council’s waste program included the implementation of the

State Government waste levy, which required the supervision of many

sites for the first time, the collection of the levy on behalf of the state

at a rate of $35/tonne for many waste types and the collection of a

substantial amount of data. The total levy collected by Council for the

State Government was $308,250.45 from the commencement of the

levy on 1 December 2011 until it was repealed by the Newman State

Government effective 30 June 2012.

Statistics

• Propertiesserviced:11,603(11,216-previousyear)

• Kerbsiderecycling-1,807.78tonnes

(1,216 tonnes - previous year)

• Recyclingcontaminationrate:12.42%

• Greenwasterecycled(finalproductgenerated):2,949m³

(1,740m³-previousyear)


SA 5 utility seRViCes

SA 5 utility Services incorporates the strategic functions of Water,

Wastewater and Gas.

AMbition


Manage our water, sewerage and gas networks to achieve reliability, safety and cost

The 2011/12 year has brought major challenges to the Utilities Group.

Continued development of the Coal Mining and CSG Industry, and

the new developments associated with the LNG industry have had a

major impact on the water and wastewater services of many regional

communities. Planning of augmentation works has been a major focus

during the year. The Utilities Group have presented to Council it’s

proposed ten year capital works program to enable Council to forward

plan major expenditure on infrastructure for the region.

WaterManage water and recycled water treatment, networks, revenue and

assets to achieve safe, reliable and cost effective water supplies

• AnumberofprojectshavebeencompletedfortheMilesWater

supply with new trunk mains and upgrades to industrial water

main supply. Standby generators and pumps have been installed

at the Water Treatment Plant.

• Theautomaticreadmeterreplacementprogramhas

continued, with 2,000 new meters being installed in

Chinchilla and Jandowae.

• Assetmainsreplacementworksincludedreplacements

in Dalby, Jandowae, Warra, Tara and Meandarra.

• Planningtocaterfortherapidlydevelopingcommunitiesof

Dalby, Chinchilla, Miles and Wandoan was undertaken with

the Water Network Analysis Reports completed and included

in the ten year capital works plan.

• FluorideimplementationinChinchillaandMiles

has been completed.

• Planninganddesignworkfornewwatertreatmentplants

at Wandoan and Tara.

dalby Chinchilla tara Jandowae Miles wandoan

Cons

umpt

ion

(Kl)

Summer consumption (Oct to Mar) Winter consumption (Apr to Sept)

town water consumption 2011/2012 annual

1500000

1300000

1100000

900000

700000

500000

300000

100000

0


sA5 utility seRViCes Cont’d 2011/12

ACHieVeMents

dalby Chinchilla tara Jandowae Miles wandoan

Cons

umpt

ion

(l/C

onn/

day

)

town litres / connection / day (2011/2012) annual average

1100

1000

900

800

700

600

500

400

300

200

100

0

bell warra Condamine Meandarra

Cons

umpt

ion

(Kl)

Village water consumption (2011/2012) annual

30000

25000

20000

15000

10000

5000

0



Cons

umpt

ion

(l/C

onn/

day

)Co

nsum

ptio

n (K

l)Co

nsum

ptio

n (l

/Con

n/d

ay)

900

800

700

600

500

400

300

200

100

0

12000

10000

8000

6000

4000

2000

0

1000

800

600

400

200

0


ACHieVeMents

Village litres / connection / day (2011/2012) annual average

Hamlet water consumption (2011/2012) annual

Hamlet litres / connection / day (2011/2012) annual average

bell warra Condamine Meandarra

Jimbour Kaimkillenbun brigalow dulacca Kogan Moonie the gums glenmorgan flinton westmar

Jimbour Kaimkillenbun brigalow dulacca Kogan Moonie the gums glenmorgan flinton westmar



WastewaterManage wastewater treatment, collection and pumping, revenue and assets to achieve reliable and environmentally sensitive wastewater systems

• MajorassetupgradestopumpstationswereundertakenatChinchilla,Dalby,JandowaeandMeandarra.Manholerelinesandsewermain

patching was undertaken in other centres.

• PlanningtocaterfortherapidlydevelopingcommunitiesofDalby,Chinchilla,MilesandWandoanwasundertakenwiththeSewerNetwork

Analysis Reports completed and included in the ten year capital works plan.

• PlanninganddesignworkfornewWastewaterTreatmentPlantatWandoan

total treated Sewage

dalby 786.88

Chinchilla 387.63

Miles 110.71

tara 76.82

wandoan 32.19

Jandowae* 33.08

Meandarra* 12.19


ACHieVeMents

trea

ted

sew

erag

e (M

l)

100

75

50

25

0

treated sewerage (2011/2012)

Jul Aug sep oct nov dec Jan feb Mar Apr May Jun

dalby Chinchilla Miles tara wandoan Jandowae Meandarra

* Estimated amount based on pumping hours



ACHieVeMents

Cons

umpt

ion

(m3 )

600000

500000

400000

300000

200000

100000

0

Gas consumption

Jul Aug sep oct nov dec Jan feb Mar Apr May Jun

2009/2010 2010/2011 2011/2012

GasManage gas networks, revenue and assets to achieve safe, cost effective gas distribution systems

• ConstructionofthenewDalbyGasGateStationhasbeencompletedwithcommissioningfinalisedandsystemfunctioningasexpected.

• Districtregulatorupgradeshavecontinued.

total Consumption

2009/2010 3,248,851 m3

2010/2011 3,517,748 m3

2011/2012 4,077,425 m3


SA 6 infRAstRuCtuRe

SA 6 Infrastructure incorporates the strategic functions of Civil

Works, Aerodromes, Asset Management, Cemetery Operations,

Stormwater Networks, District Depots and Workshops, Commercial

Works, Fleet and Plant and Quarry Operations.

AMbition


build and maintain civil infrastructure to create safe and liveable communities within our region

Engineering Services has continued to work effectively in delivering

regional infrastructure services through both regional planning and

local delivery. Projects have been delivered by a combination of

Council’s workforces, based out of local depots and customer service

centres, in conjunction with locally and regionally based contractors

to meet the needs of all of Council’s customers. This has been done

to maintain best value for the infrastructure services provided.

On top of the normal construction and maintenance works

Engineering Services delivers, Council continued to deliver the

flood reconstruction program from the previous flood events in 2010

and 2011. In January 2012, the region was once more impacted by

flooding which resulted in damage to infrastructure. Council has

delivered the emergent works to reopen closed roads and other

damaged infrastructure.

With the ongoing intensive development of the Surat Basin and

its resources, the resulting impacts on community infrastructure

have been a focus for Engineering Services. A number of control

measures have been utilised to deal with these impacts such as

permitting, infrastructure agreements and planning and building

approvals. These measures involve careful consideration of the

impacts to community infrastructure and the associated cost to

be borne by the applicant.

While the flooding event provided extra challenges for Council, the

main objective of Engineering Services remains the same - to ensure

that a comprehensive and structured approach is taken towards

planning and development of infrastructure. Our goal remains that

infrastructure projects are well planned and delivered as directed by

Council to meet the community’s aspirations. Engineering Services

aims to set appropriate standards, approve all designs and budgets

prior to implementation to ensure that Council and the community

achieves best value in service delivery.

Civil Works

Plan, design, construct and maintain regional civil infrastructure to service the regional community

Acknowledging the impact of significant flood events and

resource sector activities across the Western Downs Region in

the 2011/2012 financial year, Council delivered a substantial

amount of civil works throughout the region. Both Council’s day

labour workforce and an extensive pool of contractors have

been used to meet the timeframes of these demands. This has

significantly improved the level of service of road networks in

many areas even with increased traffic volumes.

It should also be noted that an increasing road network, mainly

as a result of new subdivisions, added to normal maintenance

requirements. Currently Council owns the second largest road

network in Queensland, totalling 7,729km, of which 2,106km is

sealed and 5,623km is unsealed. Adding to the abovementioned

number is an additional 1,959km of Federal and State roads under

Council’s care and control, taking the total length of Council

controlled roads to 9,550km.

Engineering Services continued the process of developing a

long term planning and budgeting process with a 10 year Works

Program for each of the five districts. This program provides for

all capital, major maintenance, Main Roads works and maintenance

requirements for road and footpath infrastructure for the next 10 years.

The compilation of this program involves identifying and prioritising

Council’s infrastructure needs according to clear and transparent

methodology, which is consistent with Council policies, strategies and


sA6 infRAstRuCtuRe Cont’d 2011/12

ACHieVeMents

the Corporate Plan. The program was once again made available

to the public at Community Connect forums at each of the larger towns

within the region.

Parks and Gardens

Build and maintain civil infrastructure

The Parks and Gardens function is resourced through the Works Section

of Council and this year resources were aligned closer to other works

functions to provide a better delivery service to the community in this

area. Extra resources were provided by Council to ensure that the

community’s expectation on service delivery is assessed against the

resource levels available to deliver this important function.

The Council’s strategy remains to enhance the existing parks and

gardens throughout the region delivering consistent levels of service

for like facilities, no matter where they may be located throughout the

region. Flooding and high rainfall did cause a large drain on resources

from this section during 2011/2012 in order to ensure public safety

elsewhere. However, parks and gardens throughout the region have

responded well to the higher rainfall levels and extra works now being

performed by this function.

Aerodromes Maintain and enhance aerodromes relevant to CASA and community requirements

Aerodromes are the responsibility of Council’s local workforce for

operations and maintenance. Procedures and policies are developed

through the Engineering Services General Manager. Council has been

working closely with the resources sector to plan for the development

of aerodrome infrastructure requirements for future development in

the Western Downs.

Planning was undertaken for the upgrade of the Miles Aerodrome to a

standard to handle Dash 8 - 300 aircraft and the work is set to commence

in 2012/2013. Planning for upgrades to Chinchilla, Wandoan and Dalby

Aerodromes also continued. All aerodromes have continued to be

maintained and a longer term view of infrastructure at each strip has

been taken. This has resulted in an increased effort in maintaining the

assets at these important facilities in order to provide improved services

to users.

Asset ManagementDevelop a whole of organisation approach to implement best

practice asset management

Substantial changes to the Local Government Act have highlighted the

importance of asset management in local government. Council has

continued with the development of a whole of organisation approach to

asset management with associated financial modelling and service level

standards. The development of Core Asset Management Plans for key

assets of Council has been completed prior to the timeframe set by the

State Government.

The asset management team has been reviewing the asset inventory

register, which has involved a desktop audit of the road, water and sewer

networks. A field audit of the road network was conducted that included

GPS pickup of the entire Council road and footpath network, collecting

details such as the length, width and construction standard of roads,

bridges and floodways.

A condition assessment of the road network was completed to allow

the revaluation of the entire road asset class. This work will be used to

review depreciation costs in Council’s financial reports and will result in

a significant improvement in Council’s financial sustainability. Work is

continuing on the collection of inventory data for Council’s building assets.

CemeteriesMaintain cemetery operations to a level acceptable to the community

Following a review of the cemetery operations, Council appointed a

resource to ensure that operations were standardised across the region.

This will see the development of operational policies to standardise

all processes that are geared towards maintaining affordability while

achieving sustainability.

The Council’s Cemeteries Online project is operational and continues

to be updated. This has proven to be an invaluable tool for members of

the public undertaking their own research to find loved ones. Further

development of the cemetery function on the Council website is planned

in 2012/2013 to complement this online data base.

Cemetery records continue to be reviewed and maps updated with

procedures and documentation being streamlined to improve customer

service and staff efficiencies.



ACHieVeMents

Stormwater networksPlan and design regional stormwater area network infrastructure

Council’s aim is to provide stormwater infrastructure and strategies

that ensure adequate protection and/or to minimise the effect of

overland flow or flooding. Planning for studies into several stormwater

catchments occurred in Dalby and Chinchilla. Council has continued

with major works in the Gaske Lane area of Chinchilla and work is

expected to commence in 2012/2013.

Commercial Works Actively pursue commercial works opportunities within our region

Commercial works include external works for private developers

under contractual arrangements and provides Council’s workforce

the opportunity to compete and measure themselves against private

industry. This arrangement not only keeps our workforce up-to-date with

modern day construction techniques, but also empowers them

and demonstrates that they are competitive in the construction market.

This in turn ensures an effective workforce that delivers local projects

cost effectively.

A substantial part of commercial works operation includes the

completion of work by Council on behalf of the Department of Transport

and Main Roads (TMR). An alliance is in place with TMR under a

contractual agreement to deliver the Road Maintenance Performance

Contract (RMPC) on an annual basis. Council also undertook a number of

major road reconstruction projects as the Principal Contractor on behalf

of TMR. This is a very important part of Council’s program delivery as it

not only provides safer main roads within the region but maintains the

ability of Council to provide employment in the region.

FleetTo manage an efficient fleet and plant to support Council operations

Council has an adopted Plant and Vehicle Replacement Policy

which was applied across the region during the 2011/2012 financial

year using an industry standard approach designed to reflect true

costs. This will allow Council to maintain a sustainable modern fleet

into the future and provides a consistent regional approach to fleet

and vehicle replacement.

The period between 1 July 2011 and 30 June 2012 has seen

Council continue its Plant and Vehicle Replacement Program and

replaced its 2011/2012 budgeted plant and fleet to a value of

approximately $6,140,354.

Quarry operations To provide quality quarry products at competitive prices

A strong performance has been recorded by the Western Downs

Regional Council’s Jimbour Quarry operations for the 2011/2012

financial year. Product sales totalled almost $4.54 million, with the

majority going directly to Council works and projects throughout

the region as well as supplying to a wide range of customers and

businesses. Crushing operations during the year produced 84,038

tonnes of road base material and 128,482 tonnes of aggregates

and associated materials.

Council’s Jimbour Quarry remains committed to the safe production

and supply of quality materials to its valued clients.


Major Projects

A large number of relatively major projects have been completed during the past 12

months, refer to the tables below:

Chinchilla Road Projects

Road name Work Description

Vanrenan’s Road Resheet and seal

Chinchilla tara Road widen and seal

nudley school Road Concrete slab through floodwayKogan-CondamineRoad/Chinchilla-KoganRoad

intersection upgrade

Dalby-KoganRoad/Warra-KoganRoad/Tara-KoganRoad

intersection upgrade

Council and tMR networks flood damage emergency repairs

Chinchilla street new footpath at Visitor information Centre

Various bitumen roads bitumen reseal program 2011/2012

Cameby Road gravel resheet

b tennyson’s Road gravel resheet

stevenson’s Road gravel resheet

b Rider’s Road gravel resheet

banana bridge Road gravel resheet

old Man lagoon Road gravel resheet

Mulga street, brigalow gravel resheet

Dalby Road Projects

Road name Work Descriptionspringvale Road Reconstruction

branch Creek Road Reconstruction

inverai Road Reconstruction

Roche street On-streetparkingconstruction

Hogan street On-streetparkingconstruction

Moreton street Reconstruction and upgrade

dixon street dust suppression

Hunter street Hard stand construction

patrick street bridge replacement

Marble street Reconstruction

giesel street Culvert replacements

Angle Road gravel resheet

Caldells Road gravel resheet

Challecomb street gravel resheet

Clifford’s Road gravel resheet

Curd’s Road gravel resheet

Various streets Annual reseal program


ACHieVeMents

MAJoR pRoJeCts



ACHieVeMents

MAJoR pRoJeCts


dulacca south Road widen and seal

wallen Creek Road bitumen reseal

old Cameby bitumen reseal

Morgan street bitumen reseal

MarianStreet-DawsonStreettopine street bitumen reseal

DaisyStreet-DawsonStreettopine street bitumen reseal

ForrestStreet-SturtStreettooxley street bitumen reseal

OxleyStreet-ForrestStreettogregory street bitumen reseal

KennedyStreet-WamboStreetto wilson street bitumen reseal

MarketStreet-FosterStreettowambo street bitumen reseal

TeireybooStreet-KennedyStreetto foster Road bitumen reseal

FosterStreet-CaliguelStreettowambo street bitumen reseal

MurillaStreet-CorbettDrivetotully street bitumen reseal

yulabilla Road bitumen reseal

Mt Myrtle Road gravel resheet

Kowguran Road gravel resheet

boort Kio Road gravel resheet

Alford’s Road gravel resheet

Cotswold Road gravel resheet

Miles Road Projects



ACHieVeMents

tara Road Projects


leichhardt Highway widen and overlay

goranba lane Resheet and seal

Cambridge Crossing Road Resheet and seal

bennetts school Road Resheet and seal

smallacombe street intersection improvements

sara street Meandarra Replace footpath

Council and tMR networks flood damage emergency repairs

Various bitumen roads bitumen reseal program 2011/2012

bullockhead Road gravel resheet

Crowders Creek Road gravel resheet

Wandoan Road Projects


nathan Road widen and seal

waterloo street Reconstruction and stormwater drainage installation

bungaban Road bitumen reseal

Ryals Road bitumen reseal

Cecil’s Road bitumen reseal

grosmont bitumen reseal

Royds street bitumen reseal

o’sullivan park Car park bitumen reseal

giligulgul Road gravel resheet

Cormack’s Road gravel resheet


SA 7 eMpoweRing ouR teAM

SA 7 empowering our team incorporates the strategic functions

of Strategic Management, Governance, Strategic Marketing,

Information Management, Human Resources Management, Safety,

Disaster Management and the regional Customer Service Centres.

AMbition


provide organisational support and leadership to build a strong and effective regional Council

Strategic Management To provide effective strategic planning and leadership to establish a clear focus, shared across our regional organisation

• Fourquarterlyreviewsof2009-2013CorporatePlanand 2011/2012 Operational Plan conducted

• EightCouncillors,theExecutiveTeamandfourManagersenrolledinthe Australian Institute of Company Director’s Course

• MonthlyExecutiveTeamMeetingsheldregionally

• QuarterlyManagementTeamMeetingsheldregionally

GovernanceTo implement best practice governance to achieve an effective and accountable Organisation

• Developmentandgazettalon14November2011ofanewsuiteoflocal laws and subordinate local laws for Western Downs Regional Council. The seven Local Laws supported by 22 Subordinate Local Laws replaced the 141 Local and Subordinate Local Laws inherited from the former Councils which now comprise Western Downs Regional Council. Local laws are laws adopted by Council to reflect community needs and ensure the good rule and governance of the area. The new regional local laws represent a significant milestone towards the efficient and consistent administration of the region.

• Reviewandconsolidationof969policiesfromatotalof1,031policies from legacy councils which now comprise Western Downs Regional Council.

• Development,implementationandfacilitationofaninternalCouncillor Induction Program to better assist Councillors develop an understanding of how their Council works, the wider local government environment and their responsibilities and obligations.

• ProcessingofthreeRighttoInformationapplicationsandoneInformation Privacy application.

• VariouschangesweremadetoCouncil’spoliciesandproceduresduring the year to continue to address the requirements of the

Local Government Act 2009 and Regulations.

Copies of Resolutions of Council pertaining to sections of local Government (operations) and (Financial Plans & Reporting) Regulations 2010.

FPR Reg 113 Resolutions Copy of resolution under s42(5) Local Government (Operations) Regulation 2010

• (RemunerationSchedule)

Council ResolutionMOVED by Cr McCutcheon and seconded by Cr Tillman

That this Report be received and in accordance with section 42(5) of the Local Government (Operations) Regulation 2010, the Councl adopts the following remuneration schedule payable to Council members, effective from 1 January 2012 as determined by the Local Government Remuneration and Discipline Tribunal:

elected Representative Remuneration Amalgamation loading

(to conclusion of 2012 election)

Mayor $130,292 $2,770

deputy Mayor $85,718 $1,940

Councillor $75,432 $1,700

(b) Copy of resolutions under s45(1) local government •(Operations)Regulation2010(Requirementtoadopt

expenses reimbursement policy or amendment)

(c) list of resolutions under s154(2) local government (FinancialPlans&Reporting)Regulation2010 •(Thresholdsfortreatingnon-currentphysicalassets

as expenses)

nil during 2011/2012


sA7 eMpoweRing ouR teAM Cont’d 2011/12

ACHieVeMents

Strategic MarketingDeliver marketing, communication and PR strategies that enhance Council’s professional corporate image

• Increasedthequantityofmediareleasesandalertsdistributedby

36.2% from last financial year

• LaunchednewSMSemergencyalertsystemtoexpandexisting

eNews subscription service to residents and ratepayers

• UndertookaninternalreviewofCouncil’swebsiteresultingin

a redesigned homepage and a suite of new features to improve

overall functionality and online customer services

• Attracted58,501uniquevisitorstoCouncil’swebsite

• ContinuedtodevelopandenhanceCouncil’sstaffintranet

–COLIN(CouncilOnlineInformationNetwork).COLINisa

one-stop communication and information hub for all Western

Downs Regional Council staff to access Council related

information and to provide a high level of internal and

external customer service delivery

• COLINreceived5,574internalvisitsduringtheyear

• 12editionsoftheMonthlyCouncilUpdatepublishedinvarious

newspapers,regionalmagazinesandlocalcommunitynewsletter

publications

• PublishedtwoeditionsofCouncil’sCommunityUpdateNewsletter

distributed to registered voters regionally

Information Management and Customer Service ManagementEffective and timely management of all forms of correspondence generated and received by Council in order to deliver excellent customer service

Information Management Achievements

• Continualstreamliningofdailymailandrecords

management procedures

• Developmentofnewautomaticworkflowscomplete

with end points to improve reporting capabilities

• OperationalDataworksTrainingdeliveredtoallnewstaff

• RefresherDataworksTrainingdeliveredtofunctionalareas

• ContinualcleansingofNameandAddressRegister

• Creationofregionalpropertyfiles

• DevelopedDataworksUserGuideWebBrowserandhelpcards

• DevelopedSecurityMatrixfordocumentcontrolwithinDataworks

• Developedenhancedinformationmanagementreportingtools

• ReviewedRetentionandDisposalScheduleincompliancewith

Queensland State Archives requirements

• FacilitatedconversionofArchiveRoomandtransferred

documents to off-site archive storage

• Conductedauditoflegaldocuments

• DevelopedanddeliveredWebBrowsertrainingtoallusers

Information Management Statistics

• Totalincomingdocumentsrecordedduring2011/12=35,419

(an increase of 5,719 documents from previous year)

• Totaloutgoingdocumentsrecordedduring2011/12=27,548

(an increase of 5,232 documents from previous year)

• Totalformsrecordedduring2011/12=15,530

Customer Service Management Achievements

• OngoingimplementationofregionalCustomerContact

Centre and refinement of operating procedures

• DevelopedKPI’sandreportingsystem

• DevelopedandimplementedaregionalCommunication

Campaign for contact Centre

• ReviewedAfterHoursCallService

• ReviewedanddevelopedInternalServicesDirectory

Customer Service Management Statistics

• Totalnumberofphonecallsreceivedintheinboundqueue=55,662

• Totalnumberofphonecallsansweredfromthe

inboundqueue=53,084

• Totalnumberofcustomerrequests=7,351

• Totalnumberofcustomercomplaints=93



ACHieVeMents

Human Resource Management Attract, retain and develop an effective team whilst promoting a positive and proactive culture

• OrganisationalTransformationProgramrecommendations

implemented including:

– CoordinatorLeadershipCapabilityProgram

– OrganisationalValuesandrelatedbehaviours

– Restructureoftheorganisation

– Implementationofkey‘People’systems

(i.e. position descriptions)

• NursesEnterpriseBargainingAgreement(EBA)successfully

negotiated and implemented

• NegotiationscommencedforaPersonalCarersEnterprise

Bargaining Agreement (EBA)

• Introducedanewonlinerecruitmentsystem-ERecruitment

• Introducedajobevaluationsystem-NEOS

• CorporateInductionsareheldevery4thWednesdayofthemonth

presenting regularly updated information collated from each

Division along with a folder of documents for reference

• HumanResourcescontinuetoreviewHRManagementinternal

systems and develop policies

• EqualEmploymentOpportunity(EEO)Committeeformed

and Contact Officers trained

• EEOPolicyadoptedandManagementPlandeveloped

• MonthlyHRvisitsheldacrosstheregion

• HRMetricsSteeringCommitteeformed

Work Health and SafetyImplement and maintain safe workplaces for our people

through continual development of Council’s WHS System

to best practice standards

• ContinuallyenhanceCouncil’sWHSSystemandassist

Divisionstoidentifyandminimisehazards

• HazardInspectionmatrixcompleted

• DeliveredregionalWHSTrainingProgramsincludinghosting

specific training days on high risk topics

• ConductedannualinternalauditofWHSManagementSystem

• Coordinatedthedeliveryofbi-monthlyWHSToolbox

Talks by Supervisors

• Continuedtodevelopandreviewpolicies



ACHieVeMents

Disaster ManagementTo establish and maintain disaster planning and response

systems to reduce the likelihood and consequence of disasters

on the community

• ConductedLocalDisasterManagementGroupmeetings

• ConductedLocalEmergencyCoordinationCommitteemeetings

(Chinchilla, Miles, Tara, Jandowae, Wandoan)

• UndertookaLocalDisasterManagementGroupdisasterscenario

Exercise Muddy Waters

• ParticipatedinDistrictDisasterManagementGroupmeetingand

Exercise Phoenix (Wildfire scenario) and Exercise Red Light Runner

(traffic accident scenario).

• EstablishedanEvacuationCentreforthefloodaffectedresidents

of St George after receiving a request for assistance from Balonne

Shire Council via the State Disaster Coordination Centre, where a

total of 642 evacuees were registered, moved on to friends/family

or stayed at the Dalby Showgrounds or PCYC Evacuation Centres

• ConductedadebriefmeetingafterStGeorgefloods–Dalby

evacuation centre event

• DisasterManagementtraining,includingRecovery,

Evacuation, Resupply, Warnings and Alerts, Disaster

Management Arrangements, Evacuation Centre Management,

QFRS Fire Operation Awareness, provided to the Local Disaster

Management Group, Western Downs Regional Council employees

and community groups

• SuccessfulEmergencyManagementQueenslandsubsidisedprojects

include: replacement vehicle Chinchilla SES; replacement vehicle

Dalby SES; replacement vehicle Miles SES; audiovisual/training

equipment Dalby SES

• Successfulapplicationforcycloneandfloodwarningsubsidy

for installation of telemetry systems for flood warnings and

weather stations

• DevelopedNaturalDisasterRiskAssessment,subsidisedunderthe

Natural Disaster Resilience Program, using a workshop style approach,

including Local Disaster Management Group members with local,

historical and disaster management knowledge and experience

• CompletedStageOneoftheFloodReviewandManagement

Study, subsidised under the Natural Disaster Resilience Program

with work commencing on Stages Two and Three to be completed

prior to June 2013

• MemorandumofUnderstandingestablishedwiththeRedCrossfor

the provision of services in relation to preparing for, responding to

and recovering from emergency events

• MemorandumofUnderstandingwithStJohnAmbulancefor

the provision of first aid services at an evacuation centre

• MemorandumofUnderstandingestablishedwiththeDepartment

of Transport and Main Roads for the inclusion of Council Local

Roads of Regional Significance in the 13 19 40 Road Conditions

and Closures System

• Maintainedregionalcommunicationandsupportfordistrict

State Emergency Services Groups


SA 8 business systeMs And

teCHnology

SA 8 Business Systems and technology incorporates the strategic

functions of Financial Planning and Performance, Rating and Utilities

Revenue, Asset Management Coordination, Financial Services and

Technology Support.

AMbitionimplement and manage effective business systems and accountable financial practices to serve the needs of Council and the community

Community Financial Report A community financial report contains a summary and analysis of a Local Government’s financial performance and position for the financial year

Sources of Revenue – where our money comes fromTotal revenue of $160,940,515 was recognised during the period

1 July 2011 to 30 June 2012 and consists of operating revenue

(including rates and charges) of $136,975,172 and capital revenue

(including grants, subsidies and contributions) of $23,261,719.

The breakup of revenue is depicted in the graph below:

31% Rates and levies

15% sales of major services

5% fees and charges

1% Rental and levies

1% interest received including investments

41% grants and subsidies

0.07% other income


Capital Works ProgramCapital works of more than $23,000,000 were undertaken during the period 1 July 2011 to 30 June 2012. Significant projects include:

• RegionalRoadandBridgenetworkrenewalandimprovements

($8.1 million)

• DalbyAquaticCentre($3.5million)

• TrunkStormwaterdrainage-GaskeLaneto

Charleys Creek (Chinchilla) ($1.3 million)

• BellCommunityCentre($1.1million)

• Reconstructseweragepumpstations(Chinchilla)($1.1million)

• TaraWaterPlantAugmentation($0.55million)

• Constructnewrisingwatertocaterfordevelopments

(Chinchilla) ($0.53 million)

operating expenditure – where our money is spentTotal expenditure of $127,644,856 was recognised during the

period 1 July 2011 to 30 June 2012 and consists of operating

expenditure (including employee costs) of $119,711,491 and

capital expenditure of $7,957,339.

The breakup of expenditure is depicted in the graph below:

The net result for 2011-2012 is an operating surplus of $33,271,685.

33% employee costs

34% Materials and services

24% depreciation and amortisation

1% finance costs

7% other costs

1% Current cost of developed land sold

sA8 business systeMs And teCHnology Cont’d 2011/12

ACHieVeMents



ACHieVeMents

Ratios: Measurements of Financial SustainabilityThe Local Government (Finance, Plans and Reporting) Regulation 2010 now mandates a series of financial sustainability indicators that local

governments will calculate and disclose to the community on a regular basis. These measures are to be used to evaluate the financial sustainability

of all local governments in Queensland.

Council’s performance as at 30 June 2012 against the key financial sustainability ratios and targets are as follows:

Ratio explanation target 2012 target Met

working Capital Council’s ability to meet its short term financial obligations 1:1 – 4:1 6.70:1 ü

operating surplus Ratioindicates the extent in which Council can cover its operational expenses from total revenue raised 0 – 10% 12.6% ü

net financial liabilities RatioCouncil’s ability to service its net liabilities from its operating revenues =< 60% -25.1% ü

interest Coverage Ratio Council’s capacity to cover its debt servicing costs 0 – 5% 0.1% ü

Asset Consumption Ratioshows the remaining average proportion of Council’s infrastructure assets relative to their as new value in current dollars

40% – 80% 46.7% ü

Asset sustainability RatioReflects the extent to which infrastructure assets managed by Council are being replaced as they reach the end of their useful lives

> 90% 76% û

SummaryThe financial result for Council for the year ended 30 June 2012

was considered moderate due to an operating surplus. The main

reason for this surplus was the prepayments of grants and subsidies.

However Council also identified expenditure savings and achieved

efficiency targets which contributed to this operating surplus. Council

has undertaken these measures to ensure that Council’s position

continues to improve in the future years.

Council also conducted a review of its General Rating Strategy during

2011/12 and these outcomes have been implemented and additional

income will result in 2012/13 and future years. Council also undertook

a comprehensive revaluation of its asset base which identified

savings within the depreciation methodology used. Efficiency has

also been achieved through the implementation of the organisational

reforms during the 2011/12 financial year.



ACHieVeMents10 year Financial Forecast – Measures of Sustainability

Ratio target2011 -12

2012 -13

2013 -14

2014 -15

2015 -16

2016 -17

2017 -18

2018 -19

2019 -20

2020 -21

working Capital 1:1-4:1 6.70:1 8.8:1 10.9:1 10.6:1 11.7:1 12.9:1 14.3:1 15.7:1 17.3:1 18.9:1

operating surplus Ratio 0-10% 12.6% -21.5% -4.7% -3.3% -1.9% -0.1% 1.6% 3.7% 4.9% 6.2%

net financial liabilities Ratio

=< 60% -25.1% 16.2% -3.3% -4.1% -16.9% -30.6% -45.3% -60.8% -76.8% -93.1%

interest Coverage Ratio

0-5% 0.1% 1.63% 3.26% 3.24% 3.08% 2.77% 2.47% 2.19% 1.92% 1.66%

Asset Consumption Ratio

40%-80%

46.7% 94.7% 93.4% 91.5% 88.7% 85.9% 83.1% 80.4% 77.8% 75.2%

Asset sustainability Ratio

> 90% 76.0% 135.7% 111.1% 64.1% 62.7% 61.6% 60.5% 61.1% 60.0% 59.2%


35,000,00030,000,000 25,000,000 20,000,00015,000,00010,000,0005,000,000

0

outstanding debt balance

Basic Statistics

RatesPeriod to

30 June, 2012

number of Rateable Assessments 18,163

Average rates and charges per residential property

$759

level of rate arrears (millions) $2.52m


ACHieVeMents

Debt PositionWestern Downs Regional Council’s outstanding debt as at 30 June 2012

was $31,143,687.

The graph below shows the combined borrowings for the last four years.

2008/09 2009/10 2010/11 2011/12

Snapshot of the region’s assetsThe table below illustrates Western Downs Regional Council’s assets as at 30 June, 2012.

Assets total Asset ValueDepreciation / Amortisation

for 2011/12 yearWritten down value as at June 30, 2012

land $57,106,842 - $57,106,842

site improvements $16,299,193 $342,591 $10,369,016

buildings $186,782,619 $3,130,081 $139,956,650

plant and equipment $59,946,310 $5,202,436 $37,483,892

furniture and fittings $822,699 $121,496 $448,982

Road and bridge network $954,433,490 $17,333,358 $648,059,087

water $145,880,211 $2,674,153 $82,280,164

sewerage $103,109,154 $1,715,579 $49,893,123

stormwater $55,477,300 $840,905 $31,537,069

gas $11,144,566 $143,651 $6,325,740

Heritage and cultural assets $270,817 - $206,750

intangibles $1,620,677 $255,961 $1,086,211

total $1,591,273,027 $31,760,211 $1,064,753,526


Financial Planning and PerformanceTo plan and monitor the Council’s financial performance

• Developedandadopteda10-yearfinancialplan

• Coordinatedthedevelopment,adoptionand

review of Council’s budget

• Implementedaninvestmentpolicyandassociatedprocedure

• CoordinatedareviewofCouncil’sfeesandcharges

Council’s Debt Policy for the 2011/2012 financial year is

attached as an appendix to this report.

national Competition Policy

Chapter three of the Local Government Act 2009 and chapter 11 of

the Local Government Act 1993 deal with the “Code of Competitive

Conduct” (CCC) and “Complaints about Competitive Neutrality”

respectively. Under Section 768 of the Local Government Act 1993,

Council is required to identify in its Annual Report activities to which

the code of competitive conduct is applied.

Application of Competitive neutrality to other Business Activities

Other business activities undertaken by local government which are

not type one, two or three activities are defined as services provided

which are of a policy, regulatory, planning, community or social nature

for which funding is provided predominantly from the Council Budget.

Council on 8 July 2011 resolved to adopt the Code of Competitive

Conduct in accordance with Section 47 of the Local Government Act 2009 and to apply the Code of Competitive Conduct for the 2011/2012

financial year to the Council businesses of:

• WasteManagement

• NaturalGas

• CommercialWorks

• Water

• Sewerage

• JimbourQuarry

• DalbyRegionalSaleyards

• WashdownBays

Summary of Complaints and Decisions

Council did not receive any references of investigation notices from

the Queensland Competitive Authority issued under Section 137 of

the Local Government (Beneficial Enterprises and Business Activities) Regulation, 2010.

Consultancy

From 1 July 2011 to 30 June 2012, Council expended a total of

$2,954,025 in consultancy services.

overseas travel

During this reporting period no Council employees travelled

overseas at the expense of Council.

entertainment and Hospitality Services

Entertainment or hospitality services expenses during

2011/2012 financial year totalled $103,199.

Advertising

Advertising expenses during 2011/2012 financial

year totalled $220,805.



ACHieVeMents


Rating and utilities RevenueTo implement Council’s Revenue Policy in relation to rates and utility charges

• Issuedratesnotices,waterconsumptionandgasnotices

• Councilallowed$388,843inCouncilPensionerConcessionsforthe

2011/2012 financial year

• Implementedafurtherreviewofgeneralratingcategoriesin

response to the required move towards rating parity

Financial ServicesTo provide financial service to support Council’s operations

• ReviewedProcurementPolicy

• Maintainedday-to-dayfinancialservicefunctions

(accounts payable and payroll) within service standards

• Establishedinventory(gravelandquarry)financialprocedures

Remuneration PackagesOne senior contract employee with a total remuneration package of:

$206,031

Three senior contract employees with total remuneration packages of:

$193,524, $180,592 and $172,172.

number of Invitations to Change tenders

Council did not invite any expressions of interest prior to inviting tenders

under Section 177(3) of the Local Government (Finance, Plans and Reporting) Regulation 2010 during the reporting period. No invitations

were offered to tenders under Section 177(7) of the Local Government (Finance, Plans and Reporting) Regulation 2010 to change their tenders

during the reporting period.

Asset Management CoordinationTo coordinate the financial management of Council’s assets

• Undertookafullrevaluationofthefollowingassetclasses:

• SiteImprovements

• Buildings

• RoadandBridgeNetwork

• WaterNetwork

• SewerageNetwork

• StormwaterNetwork

• GasInfrastructure

Reserves

Land that is a reserve under the Land Act 1994 - 780 hectares.

Area of the reserve controlled by Council including Land leased by

it to someone else - 11,645 hectares


ACHieVeMents



ACHieVeMents

technology Support To provide technical support to Council’s operations

Achievements:

• SuccessfullyrelocatedITinfrastructureand

services to new Corporate Office

• SuccessfullycompletedupgradetoMicrosoftOffice2007

• CompletedSANStorageUpgrade

• CompletedmigrationtoCommVaultSimpana

data management software

• ImplementedCCTVSystemwithintownofTara

• Completedanaloguetodigitalupgradeofself-helptelevision

services in town of Bell

• InstalledupgradedIPWANlinkstoDalbySaleyards

and Dalby Visitor Information Centre

• Completedimplementationofvideoconferencingsystem

technical Support Statistics• TotalHelpdeskticketsraisedduringyear=5,658

• SystemUptime:

• Authority:99.24%

• Powerbudget:99.37%

• TechOneECM:99.40%

• MicrosoftExchange:99.42%

• Network:99.53%

• PhoneSystem:99.48%

syst

em u

pdat

e

99.60%

99.55%

99.50%

99.45%

99.40%

99.35%

99.30%

99.25%

99.20%

99.15%

99.10%

99.05%

technical Support Statistics (2011/2012) annual average

Authority powerbudget techone eCM Microsoft exchange network phone system


• CouncillorExpensesReimbursementPolicy

• DebtPolicy

• AuditedFinancialStatementsforPeriod1

July 2011 to 30 June 2012

AppendiCes

AppendiCes

Customer Service 1300 728 [email protected]

Council Policy

POLICY TITLE: COUNCILLOR EXPENSES REIMBURSEMENT POLICY -COUNCIL POLICY

RESPONSIBLE DIVISION: Corporate Services

RESPONSIBLE SECTION: GOVERNANCE

LINK TO CORPORATE PLAN: SA 7 - EMPOWERING OUR TEAM

RESPONSIBLE OFFICER: Chief Executive Officer

AUTHORISED BY: Ordinary Meeting of Council - 3 June 2008

ISSUE DATE: 3 June 2008

AMENDMENT DATE/S: 15 October 20081 April 200914 December 2011

DATE REVIEW DUE: May 2013

POLICY OBJECTIVES/PURPOSE:

The purpose of this policy is to provide for the proper control of the reimbursement of reasonable expenses incurred, or to be incurred by Councillors in discharging their duties and responsibilities.

The policy covers:- the reimbursement to Councillors of legitimate expenses incurred; and the facilities to be provided to Councillors.

ORGANISATIONAL SCOPE:

This policy applies to all Councillors of Western Downs Regional Council.

This policy does not provide for Councillor remuneration. Councillor remuneration is determined annually by the Local Government Remuneration Tribunal.

POLICY:

STATEMENT OF PRINCIPLES

This policy ensures that Council’s reimbursement of expenses incurred by Councillors and facilities provided to Councillors is consistent with the local government principles and financial sustainability criteria as defined in the Local Government Act 2009.

Councillors should not be financially disadvantaged when carrying out their roles and should be fairly and reasonably compensated in accordance with statutory requirements and community expectations.

Council Policy
















POLICY:





Councillors should not receive a private benefit through their role as a Councillor and as such this policy provides for actual reimbursement of legitimate expenses and full disclosure through appropriate accountability requirements.


In addition, the principles that underpin this policy are:-

a. Public Interest

The use of public monies in the public interest by responsible budgeting and accounting.

b. Fair and Reasonable

Fair and reasonable allocation of Council resources in the form of allowances, facilities and other benefits, to enable all Councillors to conduct the duties of their office.

c. Transparent

Transparent decision-making by the public disclosure of policy and resolutions.

d. Accountability

Accountability for expenditure and use of facilities through full justification and acquittal.

PAYMENT OF EXPENSES

Expenses will be paid to Councillors in accordance with the relevant administrative processes as approved by the Chief Executive Officer and the limits as outlined in this policy. Wherever possible most expenses will be booked and paid for by Council in advance. Councillors making a claim for legitimate expenses incurred for Council business must submit the appropriate form detailing the relevant expense within one (1) month of the expense being incurred or invoiced.

Expense Categories DetailsCouncil Business Council will reimburse expenses incurred in undertaking Council business

which includes:-

e. attendance at Council meetings, committee meetings, Councillor Information Sessions and approved workshops, strategic briefings and deputations;

f. attendance at pre-arranged meetings with the Chief Executive Officer and/or General Managers;

g. attendance at seminars and conferences where Councillors are required to either deliver a paper and/or attend as a delegate of Council as per resolution,

h. attendance at public meetings and other community events such as presentation dinners and meetings with community groups where a formal invitation has been received inviting the Councillor in their official capacity to perform official duties or as an official Council representative as per resolution or with the prior approval of the Mayor;

i. attendance at civic functions and ceremonies on behalf of the Mayor as delegated by the Mayor.

Section 12(4)(i) of the Local Government Act 2009 states that the Mayor has the extra responsibility of representing the local government at ceremonial or civic functions.

Section 12(5) of the Local Government Act 2009 states that a Councillor who is not the Mayor may perform the Mayor’s extra responsibilities only if the Mayor delegates the responsibility to the Councillor.


Professional DevelopmentProfessional Development and Study Assistance

Where a Councillor identifies the need to attend training or undertake studyto improve skills relevant to their role as a Councillor the Councillor may request Council's approval to attend. Each Councillor is allocated a maximum of $5,000 per term towards professional development costs.

Travel Costs Council will reimburse travel expenses deemed necessary to achieve the business of Council where: a Councillor is an official representative of Council; and the activity / event and travel have been endorsed by resolution of

Council.

Councillors are required to travel the most direct route, using the most economical and efficient mode of transport.

Any fines incurred while travelling in Council owned vehicles or privately owned vehicles when attending to Council business, will be the responsibility of the Councillor incurring the fine.

All Councillor travel approved by Council resolution will be booked and paid for by Council.

Any travel transfer expenses associated with Councillors travelling for Council approved business will be reimbursed.

Councillor's private vehicle usage will be reimbursed at the Australian Taxation Office cents per kilometre rate if the: travel has been endorsed by Council resolution; and claim for mileage is substantiated with log book details; and total travel claim does not exceed the cost of the same travel using

economy flights plus the cost of taxi transfers.

Council will reimburse parking costs incurred by Councillors while attending to official Council business.

Accommodation All Councillor accommodation for Council business will be booked and paid for by Council where possible. Council will pay for the most economical deal available where possible. The minimum standards for Councillor accommodation will be three star rating.

Where particular accommodation is recommended by conference organisers, Council will take advantage of the package deal that is the most economical and convenient to the event.

Councillor's travelling (within the Western Downs Regional Council area) toattend official Council business will be eligible to claim accommodation in accordance with the following criteria:-

where duration of meetings exceed six (6) hours and the travel time to the Councillor's principle place of residence is in excess of one (1) hour ; or

where Councillors are required to attend official Council business over consecutive days; or

where Councillors are required to attend official Council business which extends past 6.30 p.m.


Meals Council will reimburse costs of meals for a Councillor when: the Councillor incurs the cost personally; and the meal was not provided within the registration costs of the approved

activity/event; and a copy of a tax invoice is provided.

Council reimbursement for meal expenses shall be interpreted as reasonable expenses incurred for the purchase of breakfast, lunch, dinner where these are not provided at the event and must be within the Australian Taxation Office Guidelines for Reasonable Allowances set for each income tax year.

Incidental Allowance Council will pay an incidental daily allowance of $20 per day to Councillors when they are required to stay away from home overnight for official Council business.

Hospitality and Entertainment Expenses

The Mayor and Councillors may have occasion to incur hospitality expenses while conducting official Council business. Hospitality expenses incurred will typically take the form of meals and beverages. The maximum amount of hospitality expenses that may be reimbursed is $4000 / annum for the Mayor and $500 / annum for Councillors. A copy of a tax invoice is required for reimbursement.

Hospitality and entertainment expenses shall be in accordance with Council’s Entertainment and Hospitality Expenditure Policy.

PROVISION OF FACILITIES

All facilities provided to Councillors remain the property of Council and must be returned to Council when a Councillor's term expires.

Councillors will be provided facilities as detailed in the table below and have been based on the principle that no private benefit is to be gained from the facilities provided.

Facilities Categories DetailsAdministrative Tools Council will provide Councillors the following home office equipment in lieu

of a permanent individual office to enable Councillors to carry out their role effectively: Laptop Printer Fax Stationery

A meeting room will be provided at each Customer Service Centre for Councillors, Chief Executive Officer and General Managers to utilise when working in the area. Meeting rooms will be required to be booked in advance with the relevant Community Services Manager.


Internet Access Councillors will be required to have Internet access to receive Council meeting agendas and communicate via email.

Councillors may choose one of the following options in relation to internet access: Option 1 - Council connected Internet

Internet access provided by a service in Council's name and paid for by Council.

Option 2 - Councillor connected InternetInternet access provided by a service in the Councillor's name and paid for fully by Council.

Mobile Telephone Council will provide a mobile telephone to Councillors for official Council business. Councillors may choose one of the following options in relation to the provision of a mobile telephone: Option 1 - Council connected Mobile Phone

Council provides the mobile phone and pays for all associated costs. Any personal calls made must be reimbursed to Council.

Option 2 - Councillor personal phoneCouncillor utilises a personally owned mobile phone and pays all associated costs. Council will reimburse 50% of the costs incurred.

Home Telephone Council will reimburse home telephone line rental, up to a maximum of $44.00 per month. Council will reimburse calls made in relation to official Council business.

Maintenance costs of Council owned equipment

Council will be responsible for the ongoing maintenance and reasonable wear and tear costs of Council owned equipment that is supplied to Councillors for official business use.

Corporate Uniform Council will provide Councillors with the following corporate equipment: Name badge Necessary safety equipment for use on official business e.g. safety

helmet/boots Corporate Jacket Corporate shirts Corporate trouser/ lower garment Corporate tie/scarf Corporate Polo Shirt Business Cards

Vehicles Due to the vast area which Western Downs Regional Council covers (38,039sq kms) and to encourage Councillors to participate in all Council activities/events held throughout the region, Council has deemed it necessary to provide a vehicle to Councillors for official Council business.

Council authorises the private use of Council vehicles if a Councillor has entered into a lease back contract with Council, which defines the terms of the lease agreement. The Chief Executive Officer is responsible for ensuring the relevant documentation has been completed.

The Mayor will be provided with an appropriate sedan or 4WD luxury vehicle.

Councillors will be provided with an appropriate sedan or 4WD base model vehicle.

The set leaseback fee will be deducted automatically from the fortnightly Councillor remuneration payments. The leaseback fee will be set by Council resolution and will be reviewed annually.


Fuel Costs All fuel used in a Council owned vehicle on official Council business will be provided or paid for by Council as per lease agreement.

Insurance Cover Council will insure Councillors in the event of injury sustained while discharging their duties.

Council will pay the excess for injury claims made by a Councillor resulting from conducting official Council business.

REPORTING

The Local Government (Operations) Regulation 2010 legislates that Council must maintain a policy providing for payment of reasonable expenses incurred, or to be incurred, by Councillors for discharging their duties and responsibilities as Councillors and provision of facilities to the Councillors for that purpose.

The Local Government (Finance, Plans and Reporting) Regulation 2010 legislates that Council must in its Annual Report detail the expenses incurred by, and the facilities provided to each Councillor during the year under the local government’s expenses reimbursement policy and include a copy of the local government’s expenses reimbursement policy.

RELATED LEGISLATION:

Local Government Act 2009Local Government (Operations) Regulation 2010Local Government (Finance, Plans and Reporting) Regulation 2010

RELATED DOCUMENTS (LOCAL LAWS, POLICIES, DELEGATIONS ETC):

Entertainment and Hospitality Expenditure PolicyCouncillor Vehicle Lease Agreement – Private Use of Vehicle

ATTACHMENTS:

Nil

DEFINITIONS:

Entertainment and hospitality’ – as defined in section 139 of the Local Government (Finance, Plans and Reporting) Regulation 2010:-

“(1) The local government may spend money on entertainment or hospitality only—

(a) if the entertainment or hospitality is in the public interest; and

(b) in a way that is consistent with the local government’s entertainment and hospitality policy.

(2) Entertainment or hospitality includes, for example—

(a) entertaining members of the public in order to promote a local government project; and

(b) providing food or beverages—

(i) to a person who is visiting the local government in an official capacity; or

(ii) for a conference, course, meeting, seminar, workshop or another forum that is held by the local government for its councillors, local government employees or other persons; and

(c) paying for a councillor or local government employee to attend a function as part of the councillor’s oremployee’s official duties or obligations as a councillor or local government employee.”


REVIEW TRIGGER:

List of factors which require the policy to be reviewed eg:- Periodic review – annually in line with budget or post-election Change in legislation affecting this policy Change in community priorities or circumstances relating to this policy


Council Policy
















POLICY:




POLICY TITLE: DEBT POLICY

POLICY NO: FICT C/2.1.1

DIRECTORATE: Finance and ICT

LINK TO CORPORATE PLAN: SA 8 - BUSINESS SYSTEMS AND TECHNOLOGY


AUTHORISED BY: Special Meeting of Council – 8 July 2011

ISSUE DATE: 8 July 2011

AMENDMENT DATE/S: 8 July 2011

DATE REVIEW DUE: June 2012


The purpose of this policy is to ensure the sound management of Council’s existing and future debt.


Section 133 of the Local Government (Finance, Plans and Reporting) Regulation 2010 states that a local government must develop a policy about its Debts. Furthermore, Council’s borrowing activities are governed by the Statutory Bodies Financial Arrangements Act 1982 and Section 104 of the Local Government Act 2009.

POLICY:

This borrowing policy applies for the 2011/2012 financial year and the next nine financial years. This policy will be prepared annually and amended as and when required to meet the prevailing circumstances of Council.

Borrowing PurposesBorrowing will only be used to finance capital works that will provide services now and into the future. No borrowings will be used to finance recurrent expenditure and the operational activities of the Council.

When seeking funding for capital works, Council will, wherever possible, use its existing cash reserves. The use of any existing cash reserves will be subject to maintaining all relevant financial ratios and measures within adopted targets. A debt service ratio of 5% for infrastructure will be maintained within Council's budgets.

Repayments and Repayment AbilityBorrowings will be undertaken for capital works only where the interest and debt principal repayments can be serviced and relevant financial ratios and measures are maintained within approved targets.

Council will discharge debts in the shortest possible time subject to overall budgetary constraints.

New loans will be taken up only if the subsequent increase in debt servicing payments allows the total debt-servicing ratio to remain within corporate targets.

Debt TermThe debt term shall not exceed the finite life of the related asset.

Council Policy


* The debt term associated with the Dalby Depot redevelopment will be decreased on the sale of the Depot on Irvingdale Rd, Dalby and the sale of the industrial land developed in association with this redevelopment.

** The debt term associated with the Residential Land Development will be decreased as the proceeds from the land sale are realized.

Borrowing SourcesCouncil shall raise all external borrowing at the most competitive rates available and from sources as defined by legislation.

Proposed BorrowingsBased on Council’s most recent review of its capital funding requirements, the following borrowings are identified as being required for the current financial year and the next nine financial years.

SCHEDULE OF BORROWINGS

Year Purpose Amount Term(Years)

2011/2012 Dalby Police Citizens Youth Club

Construction of extensions and renovations

11110.802.200.0001 $345,000 20

2011/2012 Bell Community Centre

Establishment of community centre in the town of Bell

11110.0802.200.0030 $1,300,000 20

2011/2012 Dalby Cultural Centre

Relocation of Dalby Library to 107 Drayton Street, Dalby

11110.802.200.0039 $1,600,000 20

2011/2012 Dalby Depot Construction of new workshop 12422.804.200.0012 $127,000 15*

2011/2012 Dalby Depot Reconfigure Lot 11 on D9140 Healy Street Dalby for Industrial Land

12422.804.200.0029 $200,000 15*

2011/2012 Bridge Replacement

Replace Patrick Street Bridge, Dalby 13160.803.200.0001 $400,000 20

2011/2012 Tara Water Plant Augmentation

Investigate design and construct an RO plant for the Tara water supply

14135.0802.200.0005 $360,000 20

2011/2012 Dalby Water Plant Augmentation

Planning and construction of RO plant concentration stage

14135.0802.200.0016 $350,000 20

2011/2012 Land Development –Jandowae

Residential Land Development (Lot 5 on RP 125663 – 15 Allotments)

16110.0802.200.0002 $400,000 10**

2011/2012 Land Development –Chinchilla

Industrial Land Development –Carmichael Street – 7 Allotments

16110.0802.200.0009 $2,000,000 10**

2011/2012 Land Development –Wandoan

Residential Land Development –Purchase from DERM

16110.0802.200.0012 $330,000 10**

2011/2012 Dalby Saleyards Redevelopment

Stage 1 of OH & S Upgrades 16115.0801.200.0006 $700,000 20

2011/2012 Vehicle Washdown Facility –Chinchilla

Construction of vehicle washdown facility at Chinchilla to service the energy and rural industries

42211.802.200.0009 $450,000 10

2011/2012 Waste Transfer Station –Chinchilla

Front of house facility with weighbridge for DERM waste levy audit

43311.0802.200.0014 $830,000 15

* The debt term associated with the Dalby Depot redevelopment will be decreased on the sale of the Depot on Irvingdale Rd, Dalby and the sale of the industrial land developed in association with this redevelopment.

** The debt term associated with the Residential Land Development will be decreased as the proceeds from the land sale are realized.

Borrowing SourcesCouncil shall raise all external borrowing at the most competitive rates available and from sources as defined by legislation.

Proposed BorrowingsBased on Council’s most recent review of its capital funding requirements, the following borrowings are identified as being required for the current financial year and the next nine financial years.

SCHEDULE OF BORROWINGS


2011/2012 Dalby Police Citizens Youth Club

Construction of extensions and renovations

11110.802.200.0001 $345,000 20

2011/2012 Bell Community Centre

Establishment of community centre in the town of Bell

11110.0802.200.0030 $1,300,000 20

2011/2012 Dalby Cultural Centre

Relocation of Dalby Library to 107 Drayton Street, Dalby

11110.802.200.0039 $1,600,000 20

2011/2012 Dalby Depot Construction of new workshop 12422.804.200.0012 $127,000 15*

2011/2012 Dalby Depot Reconfigure Lot 11 on D9140 Healy Street Dalby for Industrial Land

12422.804.200.0029 $200,000 15*

2011/2012 Bridge Replacement

Replace Patrick Street Bridge, Dalby 13160.803.200.0001 $400,000 20

2011/2012 Tara Water Plant Augmentation


14135.0802.200.0005 $360,000 20


Planning and construction of RO plant concentration stage

14135.0802.200.0016 $350,000 20



16110.0802.200.0002 $400,000 10**

2011/2012 Land Development –Chinchilla

Industrial Land Development –Carmichael Street – 7 Allotments

16110.0802.200.0009 $2,000,000 10**

2011/2012 Land Development –Wandoan

Residential Land Development –Purchase from DERM

16110.0802.200.0012 $330,000 10**

2011/2012 Dalby Saleyards Redevelopment

Stage 1 of OH & S Upgrades 16115.0801.200.0006 $700,000 20

2011/2012 Vehicle Washdown Facility –Chinchilla

Construction of vehicle washdown facility at Chinchilla to service the energy and rural industries

42211.802.200.0009 $450,000 10



43311.0802.200.0014 $830,000 15


2011/2012 Waste Transfer Station – Miles

Front of house facility 43311.0802.200.0016 $300,000 15

Total 2011/2012 $9,692,0002012/2013 Tara Water

Plant Augmentation


14135.0802.200.0005 $360,000 20


Planning and construction of RO plant concentrationstage

14135.0802.200.0016 $150,000 20



16110.0802.200.0002 $400,000 10**

2012/2013 Vehicle Washdown Facility – Dalby

Construction of vehicle washdown facility at Dalby to service the energy and rural industries

42211.802.200.0002 $880,000 10



43311.0802.200.0014 $1,670,000 15

Total 2012/2013 $3,460,0002013/2014 Chinchilla

Sporting Facility

Construct a multipurpose sporting facility in Chinchilla

42211.802.200.0002 $3,000,000 20

Total 2013/2014 $3,000,000Total 2014/2015 $0Total 2015/2016 $0Total 2016/2017 $0Total 2017/2018 $0Total 2018/2019 $0Total 2019/2020 $0

Council will review the requirements for debt throughout the 2010/11 financial year to ensure that loans are drawn down at the most advantageous time.


Authority in respect of this policy is delegated to the Chief Executive Officer.

ATTACHMENTS:

Nil

DEFINITIONS:

Nil

REVIEW TRIGGER:

Periodic review - annual in line with budget Change in legislation affecting this policy


2011/2012 Waste Transfer Station – Miles

Front of house facility 43311.0802.200.0016 $300,000 15

Total 2011/2012 $9,692,0002012/2013 Tara Water

Plant Augmentation


14135.0802.200.0005 $360,000 20


Planning and construction of RO plant concentrationstage

14135.0802.200.0016 $150,000 20



16110.0802.200.0002 $400,000 10**

2012/2013 Vehicle Washdown Facility – Dalby

Construction of vehicle washdown facility at Dalby to service the energy and rural industries

42211.802.200.0002 $880,000 10



43311.0802.200.0014 $1,670,000 15

Total 2012/2013 $3,460,0002013/2014 Chinchilla

Sporting Facility

Construct a multipurpose sporting facility in Chinchilla

42211.802.200.0002 $3,000,000 20

Total 2013/2014 $3,000,000Total 2014/2015 $0Total 2015/2016 $0Total 2016/2017 $0Total 2017/2018 $0Total 2018/2019 $0Total 2019/2020 $0

Council will review the requirements for debt throughout the 2010/11 financial year to ensure that loans are drawn down at the most advantageous time.


Authority in respect of this policy is delegated to the Chief Executive Officer.

ATTACHMENTS:

Nil

DEFINITIONS:

Nil

REVIEW TRIGGER:

Periodic review - annual in line with budget Change in legislation affecting this policy


Financial StatementsFor period 1 July 2011 to 30 June 2012

WESTERN DOWNS REGIONAL COUNCIL

Financial StatementsFor the year ended 30 June 2012

Table of contentsNote

Statement of Comprehensive IncomeStatement of Financial PositionStatement of Changes in EquityStatement of Cash FlowsNotes to the financial statements

1 Significant accounting policies2 Analysis of results by function3 Revenue analysis4 Grants, subsidies, contributions and donations5 Capital income6 Employee benefits 7 Materials and services8 Finance costs9 Depreciation and amortisation10 Capital expenses11 Loss on write-off of non-current assets12 Loss on impairments13 Cash assets and cash equivalents14 Trade and other receivables15 Inventories16 Land purchased for development and sale17 Property, plant and equipment18 Intangible assets19 Trade and other payables20 Provisions21 Borrowings22 Asset revaluation surplus23 Retained surplus24 Reserves25 Commitments for expenditure26 Events after balance date27 Contingent liabilities28 Superannuation29 Trust funds30 Reconciliation of net result for the year to net cash inflow (outflow) from operating activities

Page 1


Financial StatementsFor the year ended 30 June 2012

Table of Contents - continued

31 Financial Instruments32 Controlled Entities33 National competition policy

Management CertificateIndependent Audit Report

Page 2


Statement of Comprehensive IncomeFor the year ended 30 June 2012

2012 2011Note $ $

IncomeRevenue

Recurrent revenueRates and levies 3 (a) 49,485,739 36,717,995 Sale of goods and major services 3 (b) 24,528,324 24,524,368 Fees and charges 3 (c) 7,712,358 4,155,650 Rental and levies 3 (d) 1,624,984 1,628,946 Interest received 3 (e) 2,302,422 2,009,749 Other recurrent income 3 (f) 112,268 103,751 Reimbersement of expenditure 276,608 248,274 Grants, subsidies, contributions and donations 4 (i) 50,044,860 35,883,406 Proceeds from sales of land developed for resale 5 (i) 887,609 1,833,638 Total recurrent revenue 136,975,172 107,105,777

Capital revenueGrants, subsidies, contributions and donations 4 (ii) 23,261,719 14,785,759

23,261,719 14,785,759 Total revenue 160,236,891 121,891,536

Capital income 5 (ii) 703,624 305,393 Total income 2 160,940,515 122,196,929

Expenses Recurrent expenses

Employee benefits 6 (41,787,400) (38,660,353) Materials and services 7 (43,059,178) (55,421,147) Current cost of developed land sold 5 (i) (1,326,892) (936,181) Finance costs 8 (1,777,810) (940,261) Depreciation and amortisation 9 (31,760,211) (48,176,018) Total recurrent expenses (119,711,491) (144,133,960)

Capital expensesOther capital expenses 10 (7,957,339) (6,095,652)

Total expenses 2 (127,668,830) (150,229,612) Net result (deficiency) attributable to Council 2 33,271,685 (28,032,683)

Other comprehensive incomeIncrease / (decrease) in asset revaluation surplus 22 (i) (229,904,685) 131,947,353

Total other comprehensive income (229,904,685) 131,947,353

Total comprehensive income for the period (196,633,000) 103,914,670

The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 3


Statement of Financial PositionAs at 30 June 2012

2012 2011Note $ $

Current AssetsCash assets and cash equivalents 13 60,954,186 30,570,025 Trade and other receivables 14 (a) 20,835,497 21,005,981 Inventories 15 10,745,096 10,912,245

92,534,779 62,488,251 Non-current Assets

Trade and other receivables 14 (b) 203,287 250,469 Property, plant and equipment 17 (a) 1,112,304,209 1,326,335,683 Intangible assets 18 1,086,211 734,226

1,113,593,707 1,327,320,378 TOTAL ASSETS 1,206,128,486 1,389,808,629

Current LiabilitiesTrade and other payables 19 11,410,081 11,557,748 Provisions 20 972,390 877,317 Borrowings 21 1,420,354 1,014,780

13,802,825 13,449,845 Non-current Liabilities

Trade and other payables 19 2,292,800 1,838,007 Provisions 20 12,334,845 8,419,292 Borrowings 21 29,723,333 21,378,302

44,350,978 31,635,601 TOTAL LIABILITIES 58,153,803 45,085,446

NET COMMUNITY ASSETS 1,147,974,683 1,344,723,183

Community EquityAsset revaluation surplus 22 531,540,672 761,445,357 Retained surplus (deficiency) 23 557,464,432 555,911,722 Reserves 24 58,969,579 27,366,104

TOTAL COMMUNITY EQUITY 1,147,974,683 1,344,723,183 The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 4

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5


Statement of Cash FlowsFor the year ended 30 June 2012

2012 2011Note $ $

Cash flows from operating activities :Receipts

Receipts from customers 143,111,445 105,309,815 Interest received 2,302,422 2,009,749 Proceeds from sales of land developed for resale 887,609 1,833,638

PaymentsPayments to suppliers (94,939,772) (99,282,463) Interest expense (1,366,416) (844,822)

Net cash inflow (outflow) from operating activities 30 49,995,288 9,025,917

Cash flows from investing activities:Grants, subsidies, contributions and donations 23,261,719 11,288,183 Payments for property, plant and equipment (52,913,474) (34,591,258) Payments for intangible assets (607,946) (242,743) Proceeds from sale of property plant and equipment 5 1,797,378 1,174,913 Net movement in loans and advances 100,591 262,881

Net cash inflow (outflow) from investing activities (28,361,732) (22,108,024)

Cash flows from financing activities:Proceeds from borrowings 21 9,692,000 9,669,955 Repayment of borrowings 21 (941,395) (670,474)

Net cash inflow (outflow) from financing activities 8,750,605 8,999,481

Net increase (decrease) in cash and cash equivalents held 30,384,161 (4,082,626) Cash and cash equivalents at beginning of the financial year 30,570,025 34,652,651

Cash and cash equivalents at end of the financial year 13 60,954,186 30,570,025

The above statement should be read in conjunction with the accompanying notes and Significant Accounting Policies.

Page 6


Notes to the Financial StatementsFor the year ended 30 June 2012

1 Significant accounting policies

1. 1 Basis of preparation

1. 2 Statement of compliance

1. 3 Constitution

1. 4 Date of authorisation

1. 5 Currency

1. 6 Adoption of new and revised Accounting StandardsIn the current year, Council adopted all of the new and revised Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to its operations and effective for the current reporting period. The adoption of the new and revised Standards and Interpretations has not resulted in any material changes to Council's accounting policies.

These general purpose financial statements are for the period 1 July 2011 to 30 June 2012 and have been prepared in compliance with the requirements of the Local Government Act 2009 and the Local Government (Finance, Plans and Reporting) Regulation 2010 . Consequently, these financial statements have been prepared in accordance with all Australian Accounting Standards, Australian Accounting Interpretations and other authoritative pronouncements issued by the Australian Accounting Standards Board.

These financial statements have been prepared under the historical cost convention except for the revaluation of certain non-current assets.

These general purpose financial statements comply with all accounting standards and interpretations issued by the Australian Accounting Standards Board (AASB) that are relevant to Council's operations and effective for the current reporting period. Because the Council is a not-for-profit entity and the Australian Accounting Standards include requirements for not-for-profit entities which are inconsistent with International Financial Reporting Standards (IFRS), to the extent these inconsistencies are applied, these financial statements do not comply with IFRS. The main impacts are the offsetting of revaluation and impairment gains and losses within a class of assets, and the timing of the recognition of non-reciprocal grant revenue.

The Western Downs Regional Council is constituted under the Queensland Local Government Act 2009 and is domiciled in Australia.

The financial statements are authorised for issue on the date it was submitted to the Auditors for final signature. This is the date the management certificate is signed.

The Council uses the Australian dollar as its functional currency and its presentation currency.

Page 7



At the date of authorisation of the financial statements, the Standards and Interpretations listed below were in issue but not yet effective.

Effective for annual report periods beginning on or after:

AASB 9 Financial Instruments (December 2009) 1 January 2013AASB 10 Consolidated Financial Statements 1 January 2013AASB 11 Joint Arrangements 1 January 2013AASB 12 Disclosure of interests in other entities 1 January 2013AASB 13 Fair Value Measurement 1 January 2013AASB 119 Employee benefits (completely replaces existing standard) 1 January 2013AASB 127 Separate Financial Statements (replaces the existing standard together with AASB 10)

1 January 2013

AASB 128 Investments in Associates and Joint Ventures (replaces the existing standard)

1 January 2013

AASB 1053 Application of Tiers of Australian Accounting Standards 1 July 20132009-11 Amendments to Australian Accounting Standards arising from AASB 9 (December 2009)

1 January 2013

AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements

1 July 2013

AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010)

1 January 2013

AASB 2010-10 Further Amendments to Australian Accounting Standards – Removal of Fixed Dates for First-time Adopters

1 January 2013

AASB 2011-2 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project – Reduced Disclosure Requirements

1 July 2013

AASB 2011-3 Amendments to Australian Accounting Standards – Orderly Adoption of Changes to the ABS GFS Manual and Related Amendments

1 July 2012

AASB 2011-4 Amendments to Australian Accounting Standards to Remove Individual Key Management Personnel Disclosure Requirements

1 July 2013

AASB 2011-6 Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements

1 July 2013

AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards

1 January 2013

AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13

1 January 2013

AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income

1 July 2012

AASB 2011-10 Amendments to Australian Accounting Standards arising from AASB 119 (September 2011)

1 January 2013

AASB 2011-11 Amendments to AASB 119 (September 2011) arising from Reduced Disclosure Requirements

1 July 2013

AASB 2011-12 Amendments to Australian Accounting Standards arising from Interpretation 20 (AASB 1)

1 January 2013

AASB 2011-13 Amendments to Australian Accounting Standard - Improvements to AASB 1049

1 July 2012

AASB 9 Financial Instruments

AASB 9 , which replaces AASB 139 Financial Instruments: Recognition and Measurement , is effective for reporting periods beginning on or after 1 January 2013 and must be applied retrospectively. The main impact of AASB 9 is to change the requirements for the classification, measurement and disclosures associated with financial assets. Under the new requirements the four current categories of financial assets stipulated in AASB 139 will be replaced with two measurement categories: fair value and amortised cost and financial assets will only be able to be measured at amortised cost where very specific conditions are met.

Page 8



Consolidation Standards

· AASB 10 Consolidated Financial Statements· AASB 11 Joint Arrangements· AASB 12 Disclosure of Interests in Other Entities· AASB 127 Separate Financial Statements· AASB 128 Investments in Associates and Joint Ventures· AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standardsaim to improve the accounting requirements for consolidated financial statements, joint arrangements and off balance sheet vehicles. The AASB is still considering whether these standards need to be modified for application by not-for-profit entities. Consequently, not-for-profit entities are not currently permitted to apply these standards prior to the mandatory application date. As Council is a not-for-profit entity, no assessment has been made of the potential impact. An assessment

AASB 13 Fair Value Measurement (AASB 13)

Amendments to AASB 101 Presentation of Financial Statements

The AASB issued a suite of six related accounting standards which are effective for annual reporting periods beginning on or after 1 January 2013. These standards:

AASB 13 applies to reporting periods beginning on or after 1 January 2013. The standard sets out a new definition of "fair value", as well as new principles to be applied when determining the fair value of assets and liabilities. The new requirements will apply to all of the Council's assets and liabilities (excluding leases) that are measured and/or disclosed at fair value or another measurement based on fair value. The potential impacts of AASB 13 relate to the fair value measurement methodologies used, and financial statement disclosures made in respect of, such assets and liabilities.

The Western Downs Regional Council has commenced reviewing its fair value methodologies (including instructions to valuers, data used and assumptions made) for all items of property, plant and equipment measured at fair value to determine whether those methodologies comply with AASB 13 .

To the extent that the methodologies don't comply, changes will be necessary. While the Council is yet to complete this review, no significant changes are anticipated, based on the fair value methodologies presently used. Therefore, and at this stage, no consequential material impacts are expected for the Western Downs Regional Council's property, plant and equipment in 2013/14.

AASB 13 will require an increased amount of information to be disclosed in relation to fair value measurements for both assets and liabilities. To the extent that any fair value measurement for an asset or liability uses data that is not "observable" outside the Council, the amount of information to be disclosed will be relatively greater.

The AASB 101 amendments require Council to group items presented in other comprehensive income into those that, in accordance with other standards: (a) will not be reclassified subsequently to profit or loss and (b) will be reclassified subsequently to profit or loss when specific conditions are met. It is applicable for annual periods beginning on or after 1 July 2012. The Council’s management expects this will change the current presentation of items in other comprehensive income; however, it will not affect the measurement or recognition of such items.

Page 9



Amendments to AASB 119 Employee Benefits

1. 7 Critical accounting judgements and key sources of estimation uncertainty

The concept of "termination benefits" is clarified and the recognition criteria for liabilities for termination benefits will be different. If termination benefits meet the timeframe criterion for "short-term employee benefits", they will be measured according to the AASB 119 requirements for "short-term employee benefits". Otherwise, termination benefits will need to be measured according to the AASB 119 requirements for "other long-term employee benefits". Under the revised standard, the recognition and measurement of employer obligations for "other long-term employee benefits" will need to be accounted for according to most of the requirements for defined benefit plans.

The revised AASB 119 also includes changed requirements for the measurement of employer liabilities/assets arising from defined benefit plans, and the measurement and presentation of changes in such liabilities/assets.

Western Downs Regional Council contributes to the Local Government Superannuation Scheme (Qld) as disclosed in note 28. The revised standard will require Western Downs Regional Council to make additional disclosures regarding the Defined Benefits Fund element of the scheme.

The reported results and position of the Council will not change on adoption of the other pronouncements as they do not result in any changes to the Council’s existing accounting policies. Adoption will, however, result in changes to information currently disclosed in the financial statements. The Council does not intend to adopt any of these pronouncements before their effective dates.

In the application of Council's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and ongoing assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods as relevant.

Judgements, estimates and assumptions that have a potential significant effect are outlined in the following financial statement notes:

A revised version of AASB 119 Employee Benefits applies from reporting periods beginning on or after 1 January 2013. The revised AASB 119 is generally to be applied retrospectively.

The revised standard includes changed criteria for accounting for employee benefits as "short-term employee benefits".

Had Western Downs Regional Council applied the revised standard this year annual leave currently classified as a 'short-term benefit' would have been reclassified as a 'long-term benefit'. However, no reported amounts would have been amended as the Council already discounts the annual leave liability to present value in respect of amounts not expected to be settled within 12 months (refer Note 1.19).

Council has made no judgements or assessments which may cause a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

Valuation and depreciation of property, plant and equipment - note 1.14 and note 17 (b)Impairment of property, plant and equipment - note 1.16, note 12 and note 17 (a)Provisions - note 1.21 and note 20Contingencies - note 27

Page 10



1. 8 Revenue

1. 8 (a) Rates and levies

1. 8 (b) Grants and subsidies

1. 8 (c) Non-cash contributions

1. 8 (d) Cash contributions

1. 8 (e) Rental income

1. 8 (f) Interest

Where rate monies are received prior to the commencement of the rating/levying period, the amount is recognised as revenue in the period in which they are received, otherwise rates are recognised at the commencement of rating period.

Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in the year in which Council obtains control over them. An equivalent amount is transferred from retained earnings to the relevant reserve until the funds are expended. Unspent non-reciprocal capital grants are placed in the Constrained grants, subsidies and contributions reserve.

Council spends all recurrent grants in the year received and therefore Council has not established a reserve for this purpose.

Where grants are received that are reciprocal in nature, revenue is recognised as the various performance obligations under the funding agreement are fulfilled. Council does not currently have any reciprocal grants.

Non-cash contributions with a value in excess of the asset recognition thresholds, are recognised as revenue and as non-current assets. Non-cash contributions below the thresholds are recorded as revenue and expenses.

Physical assets contributed to Council by developers in the form of road works, stormwater, water and wastewater infrastructure and park equipment are recognised as revenue when the development becomes "on maintenance", i.e. the Council obtains control of the assets and becomes liable for any ongoing maintenance, and there is sufficient data in the form of drawings and plans to determine the approximate specifications and values of such assets. All non-cash contributions are recognised at the fair value of the contribution received on the date of acquisition.

Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon unconditional entitlement to the funds.

Council receives cash contributions from property developers to construct assets, such as roads and footpaths, and to connect new property developments to water and sewerage networks in the local government area. Where agreements between Council and the developers relating to these contributions are determined to fall within the scope of AASB Interpretation 18 Transfers of Assets from Customers , these contributions are recognised as revenue when the related service obligations are fulfilled.

Developers may also make cash contributions towards the cost of constructing existing and proposed water supply and sewerage headworks in accordance with Council's planning scheme policies (headworks include pumping stations, treatment works, mains, sewers and water pollution control works). Cash contributions in relation to water supply and sewerage headworks are not within the scope of AASB Interpretation 18 because there is no performance obligation associated with these contributions. Consequently, these cash contributions are recognised as income when received.

AASB Interpretation 18 has been applied prospectively from 1 July 2009. All cash contributions were recognised as revenue on receipt prior to 1 July 2009.

Rental revenue is recognised as income on a periodic straight line basis over the lease term.

Interest received from term deposits is accrued over the term of the investment.

Page 11



1. 8 (g) Sales revenueRevenue from the sale of natural gas and quarry items is recognised upon transfer of ownership to the customer. Revenue is measured at the fair value of the consideration received or receivable.

Revenue for saleyard services and contract work is recognised in the accounting peirod in which the services are rendered.

1. 8 (h) Fees and Charges

1. 9 Financial assets and liabilities

Financial assets Cash and cash equivalents (note 1.10)Receivables - measured at amortised cost less any impairment (note 1.11)

Financial liabilities Payables - measured at amortised cost (note 1.18)Borrowings - measured at amortised cost (note 1.20)

The fair value of financial instruments is determined as follows:

1. 10 Cash and cash equivalents

Fees and charges are recognised upon unconditional entitlement to the funds. Generally this is upon lodgement of the relevant applications or documents, issuing of the infringement notice or when the service is provided.

Council recognises a financial asset or a financial liability in its Statement of Financial Position when, and only when, Council becomes a party to the contractual provisions of the instrument.

Western Downs Regional Council has categorised and measured the financial assets and financial liabilities held at balance date as follows:

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

The fair value of cash and cash equivalents and non-interest bearing monetary financial assets and financial liabilities approximate their carrying amounts and are not disclosed separately.

The fair value of borrowings, as disclosed in note 21 to the financial statements, is determined by reference to published price quotations in an active market and/or by reference to pricing models and valuation techniques. It reflects the value of the debt if the Council repaid it in full at balance date. As it is the intention of the Council to hold its borrowings for their full term, no adjustment provision is made in these financial statements.

The fair value of trade receivables approximates the amortised cost less any impairment. The fair value of payables approximates the amortised cost.

Western Downs Regional Council does not recognise financial assets or financial liabilities at fair value in the Statement of Financial Position.

All other disclosures relating to the measurement and financial risk management of financial instruments are included in note 31.

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

Page 12



1. 11 Receivables

1. 12 Inventories

Profit arising upon sale of land is recognised in the Statement of Comprehensive Income on the signing of a valid unconditional contract of sale.

1. 13 Investments

1. 14 Property, plant and equipment

(a) Acquisition of assets

The collectability of receivables is assessed periodically and if there is objective evidence that Council will not be able to collect all amounts due, the carrying amount is reduced for impairment. The loss is recognised in finance costs. The amount of the impairment is the difference between the asset’s carrying amount and the present value of the estimated cash flows discounted at the effective interest rate.

All known bad debts were written-off at 30 June. Subsequent recoveries of amounts previously written off in the same period are recognised as finance costs in the Statement of Comprehensive Income. If an amount is recovered in a subsequent period it is recognised as revenue.

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

Loans and advances are recognised in the same way as other receivables. Terms are usually a maximum of five years with interest charged at negotiated rates. Security is not normally obtained.

Stores and raw materials held for resale are valued at the lower of cost and net realisable value and include, where applicable, direct material, direct labour and an appropriate portion of variable and fixed overheads. Costs are assigned on the basis of weighted average cost.

Inventories held for distribution (internal consumption) are: • goods to be supplied at no, or nominal, charge, and • goods to be used for the provision of services at no, or nominal, charge.Inventory for distribution is valued at cost, adjusted when applicable for any loss of service potential.

Trade receivables are recognised at the amounts due at the time of sale or service delivery i.e. the agreed purchase price / contract price. Settlement of these amounts is required within 30 days from invoice date.

Land acquired by Council with the intention of reselling it (with or without further development) is classified as inventory. This land is valued at the lower of cost or net realisable value. As an inventory item, this land held for resale is treated as a current asset. Proceeds from the sale of this land will be recognised as sales revenue on the signing of a valid unconditional contract of sale.

Term deposits in excess of three months are reported as investments, with deposits of less than three months being reported as cash equivalents.

Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any accumulated depreciation and accumulated impairment loss. Items of plant and equipment with a total value of less than $10,000, and infrastructure assets and buildings with a total value of less than $10,000 are treated as an expense in the year of acquisition. All other items of property, plant and equipment are capitalised.

The classes of property plant and equipment recognised by the council are reported in note 17 (a).

Acquisitions of assets are initially recorded at cost. Cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition, including freight in, architect's fees and engineering design fees and all other establishment costs.

Property, plant and equipment received in the form of physical contributions, are recognised as assets and revenues at fair value by Council valuation where that value exceeds the recognition thresholds for the respective asset class. Fair value means the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.

Page 13



(b) Capital and operating expenditure

(c) Valuation

(d) Capital work in progress

(e) Depreciation

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

Land and improvements, buildings, major plant and all infrastructure assets are measured on the revaluation basis, at fair value, in accordance with AASB 116 Property, Plant & Equipment and the Local Government (Finance, Plans & Reporting) Regulation 2010 . Other plant and equipment, furniture and fittings, heritage assets and work in progress are measured at cost.

Council ensures at each reporting date that the carrying amount of each asset class held at valuation does not materially differ from its' fair value by performing:-- a comprehensive revaluation where Council assesses that there has been a material change in the fair value of assets; or- an interim valuation using suitable indicies, where there has been a material variation in the index.

Any revaluation increment arising on the revaluation of an asset is credited to the appropriate class of the asset revaluation surplus, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense to the extent it exceeds the balance, if any, in the revaluation surplus of that asset class.

Depreciation methods, estimated useful lives and residual values of property, plant and equipment assets are reviewed at the end of each reporting period and adjusted where necessary to reflect any changes in the pattern of consumption, physical wear and tear, technical or commercial obsolescence, or management intentions. The condition assessments performed as part of the annual valuation process for assets measured at depreciated current replacement cost are used to estimate the useful lives of these assets at each reporting date.

Details of the range of estimated useful lives for each class of asset are shown in note 17 (a).

Separately identified components of assets are measured on the same basis as the assets to which they relate.

Further details in relation to valuers, the methods of valuation and the key assumptions used are disclosed in note 17 (b).

The cost of property, plant and equipment being constructed by the Council includes the cost of purchased services, materials, direct labour and an appropriate proportion of labour overheads.

Land is not depreciated as it has an unlimited useful life. Depreciation on other property, plant and equipment assets is calculated on a straight-line basis so as to write-off the net cost or revalued amount of each depreciable asset, less its estimated residual value, progressively over its estimated useful life to the Council. Management believe that the straight-line basis appropriately reflects the pattern of consumption of all Council assets.

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

Where assets have separately identifiable components that are subject to regular replacement, these components are assigned useful lives distinct from the asset to which they relate. Any expenditure that increases the originally assessed capacity or service potential of an asset is capitalised and the new depreciable amount is depreciated over the remaining useful life of the asset to the Council.

Page 14



(f) Land under roads

1. 15 Intangible Assets

1. 16 Impairment of non current assets

1. 17 Operating leases

1. 18 Payables

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

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

Intangible assets with a cost exceeding $10,000 are recognised as intangible assets in the financial statements, items with a lesser value being expensed.

Expenditure on research activities relating to internally-generated intangible assets is recognised as an expense in the period in which it is incurred.

Trade creditors are recognised upon receipt of the goods or services ordered and are measured at the agreed purchase/contract price net of applicable discounts other than contingent discounts. Amounts owing are unsecured and are generally settled on 30 day terms.

Costs associated with the development of computer software are capitalised and are amortised on a straight-line basis over the period of expected benefit to Council.

Amortisation methods, estimated useful lives and residual values are reviewed at the end of each reporting period and adjusted where appropriate. Details of the estimated useful lives assigned to each class of intangible assets are shown in note 18.

Each non-current physical and intangible asset and group of assets is assessed for indicators of impairment annually. If an indicator of possible impairment exists, the Council determines the asset's recoverable amount. Any amount by which the asset's carrying amount exceeds the recoverable amount is recorded as an impairment loss. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against the asset revaluation surplus of the relevant class to the extent available.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised as income unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation surplus increase.

Payments made under operating leases are expensed in equal instalments over the accounting periods covered by the lease term, except where an alternative basis is more representative of the pattern of benefits to be derived from the leased property.

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1. 19 Liabilities - employee benefits

(a) Salaries and wages

(b) Annual leave

(c) Superannuation

Details of those arrangements are set out in note 28.

(d) Sick leave

(e) Long service leave

This liability is reported in note 20 as a provision.

1. 20 Borrowings

Liabilities are recognised for employee benefits such as wages and salaries, annual leave and long service leave in respect of services provided by the employees up to the reporting date. Liabilities for employee benefits are assessed at each reporting date. Where it is expected that the leave will be paid in the next twelve months the liability is treated as a current liability. Otherwise the liability is treated as non-current.

A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. This liability represents an accrued expense and is included in note 19 as a payable.

A liability for annual leave is recognised. Amounts expected to be settled within 12 months (the current portion) are calculated on current wage and salary levels and includes related employee on-costs. Amounts not expected to be settled within 12 months (the non-current portion) are calculated on projected future wage and salary levels and related employee on-costs, and are discounted to present values.

Sick leave taken in the future will be met by future entitlements and hence no recognition of accrued sick leave entitlements have been made in these financial statements. No entitlement vests with the employee on termination.

The superannuation expense for the reporting period is the amount of the contribution the local government makes to the superannuation plan which provides benefits to its employees.

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

Borrowings are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial recognition these liabilities are measured at amortised cost.

In accordance with the Local Government (Finance, Plans and Reporting) Regulation 2010 Council adopts an annual debt policy that sets out Council's planned borrowings for the next nine years. Council's current policy is to only borrow for capital projects and for a term no longer than the expected life of the asset. Council also aims to comply with the Queensland Treasury Corporation's borrowing guidelines and ensure that sustainability indicators remain within acceptable levels at all times.

All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are capitalised on qualifying assets.

Borrowings are classified as non current liabilities except for the principle amount that is due and payable, under the contractual terms of the loan agreement, 12 months after the end of the reporting period. This amount is classified as a current amount. Further details are provided in note 21.

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1. 21 Restoration provision

Restoration on land not controlled by Council

Restoration on land controlled by Council

The Council has the following restoration provisions:

(a) Refuse sites

(b) Quarry sites

Within each restoration provision there may be many site locations, some of which can be on Council controlled land and some which are not. The following accounting treatments apply depending on the site location.

Where the restoration site is on State reserves which the Council does not control, the cost of the provisions for restoration of these sites has to be treated as an expense in the year the provision is first recognised. Changes in the provision due to either time, discount rate or expected future cost are treated as an expense or income in the reporting in which they arise.

Restoration sites that are situated on Council controlled land and are classified as land and improvement assets. The provision for restoration is, therefore, included in the cost of the land and amortised over the expected useful life. Changes in the provision not arising from the passing of time are added to or deducted from the asset revaluation surplus for land. If there is no available revaluation surplus, increases in the provision are treated as an expense and recovered out of future decreases (if any).

Changes to the provision resulting from the passing of time (the unwinding of the discount) are treated as a finance cost.

The provision represents the present value of the anticipated future costs associated with the closure of the refuse sites, decontamination and monitoring of historical residues and leaching on these sites.

The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred.

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

The provision recognised for refuse sites is reviewed at least annually and updated based on the facts and circumstances available at the time.

The provision represents the present value of the anticipated future costs associated with the closure of the quarry sites, reclamation and rehabilitation of these sites.

The calculation of this provision requires assumptions such as application of environmental legislation, site closure dates, available technologies and engineering cost estimates. These uncertainties may result in future actual expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most significant uncertainty in estimating the provision is the costs that will be incurred. The provision recognised for quarry sites rehabilitation is reviewed at least annually and updated based on the facts and circumstances available at the time.

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1. 22 Asset revaluation surplus

1. 23 Retained surplus (deficit)

1. 24 Reserves held for funding future capital expenditure

Unspent loan cash reserve

Constrained grants and subsidy contributions reserve

Water reserve

Sewerage reserve

Waste reserveThis reserve was created to contribute to the future funding for refuse disposal.

Showgrounds reserve

Roads Special Charges reserve

Gas Infrastructure reserve

When an asset is disposed of, the amount reported in surplus in respect of that asset is retained in the asset revaluation surplus and not transferred to retained surplus.

The retained surplus represents that part of the Council's equity, that corresponds to the amount of cash (reported within cash and cash equivalents) that is held for the purpose, and has not been restricted to meet specific future funding needs at the reporting date. These funds are available as a general funding source in future years. A retained deficit represents an overall funding shortfall which needs to be recovered in future years to maintaoin a fully funded position.

These are cash backed reserves and represent funds, from revenue sourses, that are accumulated to meet anticipated future capital asset funding requirements. In each case the amount relates to a perceived future requirement which is not currently a liability.

The amounts reported in this reserve at balance date correspond to the amount of cash (reported within cash and cash equivalents) which has been received in respect of approved loan funds from QTC that have been drawn down but not expended on the specific capital projects. As the funds are expended they are transferred to the Council's capital account. Refer notes 13 and 24 (a) .

The amounts reported in this reserve at balance date correspond to the amount of cash (reported within cash and cash equivalents) which has been received in respect of capital works where the required capital works have not yet been carried out. Where non-reciprocal grants, subsidies and contributions are received for specific capital projects, amounts equivalent to the capital grants received are transferred from retained surplus to the constrained works reserve. When the grant monies are expended on the respective projects, an equivalent amount is transferred out of the constrained works reserve to retained surplus. The Council does not reallocate amounts in this reserve to any other reserve or for any other purpose.

The asset revaluation surplus comprises adjustments relating to changes in value of property, plant and equipment that do not result from the use of those assets. Net incremental changes in the carrying value of classes of non-current assets since their initial recognition are accumulated in the asset revaluation surplus.

Increases and decreases on revaluation are offset within a class of assets.

Where a class of assets is decreased on revaluation, that decrease is offset first against the amount remaining in the asset revaluation surplus in respect of that class. Any excess is treated as an expense.

This reserve was created and holds funds to contribute to the future renewal of Council water infrastructure.

This reserve was created and holds funds to contribute to the future renewal of Council waste water infrastructure.

This reserve was created and hold funds to be contributed to the future replacement of non-current assets for the regional showgrounds.

This reserve holds unexpended funds raised from the Huston's Road and Macalister-Wilkie Creek Road Special as defined in Council's 2011/2012 Revenue Statement.

This reserve was created to contribute to the future renewal of Council's gas infrastructure.

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Constrained Works reserve

NDRRA reserve

Saleyards reserve

1. 25 Reserves held for funding future recurrent expenditure:

Financial Assistance Grant reserve

1. 26 National competition policy

1. 27 Rounding and comparativesThe financial statements have been rounded to the nearest $1 or, where that amount is $0.50 or less, to $0.

1. 28 Trust funds held for outside parties

For details see note 29.

1. 29 Controlled Entities and Associates.

Western Downs Housing Trust

Council resolved to approve the incorporation of the Western Downs Housing Trust at it's ordinary meeting held on the 4th April 2012.

This housing trust was formed to provide housing for the people living in or relocating to the Western Downs Regional Council area. The company has not been consolidated into these Financial Statements as the transactions are not considered material. The Western Downs Housing Trust is audited by the Queensland Audit Office.

This reserve was created to account for the capital projects which have already been funded but not yet completed.

This reserve was created to account for the funding eceived for flood reconstruction but not yet spent.

This reserve was created to account for the prepayment of the Financial Assistance grant.

This reserve was created and holds funds to contribute to the future renewal of Council's saleyard assets.

These are cash backed reserves and represent funds that are accumulated within the Council to meet anticipated future recurrent or operating expenditure needs. In each case the amount relates to a perceived future requirement which is not currently a liability.

The Council has reviewed its activities and has identified 8 activities that are business activities. Details of these activities can be found in note 33.

Comparative information has been restated where necessary to be consistent with disclosures in the current reporting period.

Funds held in the trust account on behalf of outside parties include those funds from the sale of land for arrears in rates, deposits for the contracted sale of land, security deposits lodged to guarantee performance and unclaimed monies (e.g. wages) paid into the trust account by the Council. The Council performs only a custodian role in respect of these monies and because the monies cannot be used for Council purposes, they are not considered revenue nor brought to account in the financial statements.

Page 19



Western Downs Housing Fund Pty Ltd

Western Downs Disaster Relief Fund

For details see note 32.

1. 30 Carbon Tax

1. Greenhouse gas is emitted from waste over a very long period (40 years); and

Council resolved to conduct the beneficial enterprise known as the Western Downs Housing Fund Pty Ltd at it's ordinary meeting held on the 4th April 2012.

As modelling has not yet been completed, Council has not considered the effect on gate fees at each of the affected landfills in the 2012/13 financial year, despite the estimated liability that will arise from that waste.

Council has undertaken modelling to estimate the liability that will arise from its wholesale gas business.

Modelling has been completed for Council's gas business and Council has increased fees for the sale of gas.

This housing fund was formed to act as trustee for the Western Downs Housing Trust. The company has not been consolidated into these Financial Statements as the transactions are not considered material.

This relief fund was formed to provide assistance to families and individuals within the Western Downs region which were affected by the floods of December/January 2011. The company has not been consolidated into these Financial Statements as the transactions are not considered material. The Western Downs Disaster Relief Fund is audited by the Queensland Audit Office.

In 2011 the Australian Government introduced a Clean Energy Legislation package. One aspect of this legislation package, which will impact upon council directly and indirectly, is the introduction of a pricing mechanism for greenhouse gas emissions in the Australian economy.

The pricing mechanism commences on 1 July 2012 and sets a fixed price path for the first three years ($23 per tonne of C02-equivalent emissions adjusted in real terms by 2.5 percent per annum) before moving to a flexible price mechanism from 1 July 2015. It proposes a framework for setting a cap on greenhouse gas emissions by capping the number of carbon units available once the flexible price period commences, which can be adjusted over time to ensure that the government's reduction targets are met.

Council estimates that all its landfills will trigger a direct liability under the carbon pricing scheme from 1 July 2012. In addition, Council estimates that its gas wholesale business will trigger a direct liability in the 2012/13 financial year. No liability arises in respect of waste processed prior to 1 July 2012.

Council is yet to undertake modelling to estimate the liability that will arise from these waste facilities. However uncertainty exists due to the following factors:

2. The price/tonne of emissions, after the initial fixed price period has expired, is currently unknown and reliance is placed on the carbon price scenarios included in the Commonwealth Treasury modelling of core policy released in the July 2011 document 'Strong growth, low pollution modelling a carbon price'.

Organic material within waste deposited at landfills takes time to begin decomposing. Council will not have to begin purchasing carbon credits until the 2013/14 financial year, as waste deposited in 2012/13 will only begin to break down and generate emissions at the start of 2013/14. This waste will continue to generate emissions over the next 40 years. This means that Council will have a liability to purchase carbon permits in respect of that waste as long as total emissions from the landfill site continue to be above the legislated landfill facility threshold of 25,000 tonnes of carbon dioxide equivalent.

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Council has not undertaken modelling to estimate electricity and fuel increases.

1. 31 Taxation

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

In addition to this direct liability for its waste facilities and gas business, Council expects increased costs arising from the carbon pricing mechanism. The most significant of these will be electricity and fuel. Commonwealth Treasury modelling published in July 2011 in the document 'Strong growth, low pollution modelling a carbon price' indicates that carbon pricing is expected to increase electricity prices by 10% within 5 years from 1 July 2012 and increase other costs by 0.7% on inflation. In addition fuel tax credits will be progressively reduced over the initial fixed price period.

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

Page 21


Notes to the financial statementsFor the year ended 30 June 2012

2 (a) Components of council functions

The activities relating to the Council's components reported on in note 2 (b) are as follows :

People & Communities SA1To create an enriched and vibrant social fabric throught regular interaction with our people and communities.

Growth & Opportunity SA2Realise opportunities and build capacity for the sustainable growth of our prosperous region.

Planning for Liveability & Our Enviroment SA3&4Build an effective planning solution that enhances the livability and lifestyle of our regional communities whilst promoting sustainable development.Provide a healthy environment for our people today and the generations of tomorrow.

Infrastructure SA6Build and maintain civil infrastructure to create safe and liveable communities within our region.

Empowering our Team & Business Sys & Technology SA7&8Provide organisational support and leadership to build a strong and effective regional Council.Implement and manage effective business systems and accountable financial practices to serve the needs of Council and the community.

Wash Bay Operations To provide and maintain an environmentally sensitive waste service for the regional Council.

Commercial Works Actively pursue and undertake commercial works as an alternative revenue stream for Council.

Waste Management To provide and maintain an environmentally sensitive waste service for the regional Council.

Water Infrastructure Manage the water networks to achieve reliability, safety and cost effectiveness for our customers.

Sewerage Infrastructure Manage the sewerage networks to achieve reliability, safety and cost effectiveness for our customers.

Natural Gas Manage the gas network to achieve reliability, safety and cost effectiveness for our customers.

Dalby Regional Saleyards Manage the operations of the Dalby Regional Saleyards to achieve safety and cost effectiveness for our customers.

Jimbour Quarry Operate the Jimbour Quarry as a commerical operation as an alternative revenue stream.

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2 Analysis of results by function

(b) Revenue, expenses and assets have been attributed to the following functions :Functions Income Total Total Net Assets

Grants Other income expenses result for period

2012 2012 2012 2012 2012 2012

$ $ $ $ $ $

People & Communities SA1 6,779,576 2,545,804 9,325,380 19,160,930 (9,835,550) 111,145,094

Growth & Opportunity SA2 26,744 1,469,923 1,496,667 3,287,259 (1,790,592) 12,298,277

Planning for Liveability & Our Enviroment SA3&4 60,966 2,763,675 2,824,641 5,399,401 (2,574,760) 442,626

Infrastructure SA6 34,931,807 4,710,106 39,641,913 37,712,165 1,929,748 783,351,752

Empowering our Team & Business Sys & Technology SA7&8 18,371,102 38,353,815 56,724,917 19,945,692 36,779,225 116,155,045

Wash Bay Operations 175,000 426,526 601,526 (1,045,469) 1,646,995 1,322,481

Commercial Works 3,100,739 16,014,181 19,114,920 16,303,956 2,810,964 -

Waste Management 2,850,745 3,146,473 5,997,218 8,792,880 (2,795,662) 9,344,922

Water Infrastructure 586,240 9,982,461 10,568,701 9,369,763 1,198,938 95,589,145

Sewerage Infrastructure - 6,494,687 6,494,687 3,631,112 2,863,575 52,608,227

Natural Gas - 3,113,138 3,113,138 1,904,545 1,208,593 7,085,406

Dalby Regional Saleyards - 2,713,150 2,713,150 1,498,582 1,214,568 6,478,898

Jimbour Quarry - 2,323,657 2,323,657 1,708,014 615,643 10,306,613 Total 66,882,919 94,057,596 160,940,515 127,668,830 33,271,685 1,206,128,486

Prior YearFunctions Income Total Total Net Assets

Grants Other income expenses result - for period

2011 2011 2011 2011 2011 2011

$ $ $ $ $ $

People & Communities SA1 4,714,311 2,360,533 7,074,844 13,750,578 (6,675,734) 124,849,027

Growth & Opportunity SA2 - 2,278,458 2,278,458 3,474,333 (1,195,875) 11,056,834

Planning for Liveability & Our Enviroment SA3&4 175,000 1,727,423 1,902,423 4,355,204 (2,452,781) 439,815

Infrastructure SA6 20,750,761 4,324,296 25,075,057 73,257,128 (48,182,071) 986,925,312

Empowering our Team & Business Sys & Technology SA7&8 17,588,262 25,673,717 43,261,979 12,274,047 30,987,932 69,356,860

Wash Bay Operations - - - - - -

Commercial Works 658,501 18,842,174 19,500,675 19,500,675 - -

Waste Management 555,050 2,389,608 2,944,658 3,367,251 (422,593) 4,167,430

Water Infrastructure 1,417,030 9,052,730 10,469,760 10,178,769 290,991 107,031,217

Sewerage Infrastructure - 4,535,874 4,535,874 4,544,699 (8,825) 60,832,213

Natural Gas - 2,352,336 2,352,336 1,524,330 828,006 9,163,573

Dalby Regional Saleyards - 1,768,836 1,768,836 1,170,917 597,919 7,709,234

Jimbour Quarry - 1,032,029 1,032,029 2,831,681 (1,799,652) 8,277,115 Total 45,858,915 76,338,014 122,196,929 150,229,612 (28,032,683) 1,389,808,629

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2012 2011

Note $ $3 Revenue analysis

(a) Rates and levies 1.8(a)General rates 38,718,617 25,886,660 Separate rates 278,107 270,329 State & Rural fire levy 84,185 126,581 Water 2,928,364 2,602,345 Water consumption, rental and sundries 5,036,919 5,770,922 Sewerage 4,096,308 3,624,581 Waste management 2,777,476 2,245,515 Rates and utility charge revenue 53,919,976 40,526,933 Less: Discounts (4,003,639) (3,435,349) Less: Pensioner remissions (430,598) (373,589)

Net rates and utility charges 49,485,739 36,717,995

(b) Sale of goods and major servicesSale of Natural Gas 2,995,967 2,199,677 Quarry Sales 2,118,416 1,145,414 Saleyard Services 2,713,150 1,768,836 Contract and recoverable works 16,700,791 19,410,441

24,528,324 24,524,368

(c) Fees and chargesUser fees and charges 7,712,358 4,155,650

7,712,358 4,155,650

(d) Rental and leviesAged Care 824,925 984,196 Community housing rental income 445,075 339,992 Community facilities 128,391 142,535 Commerical leases 226,593 162,223

1,624,984 1,628,946

(e) Interest receivedInvestments 1,718,211 1,433,424 Other sources 282,131 361,902 Over due rates and utility charges 302,080 214,423

2,302,422 2,009,749

(f) Other recurrent incomeOther income 112,268 103,751

112,268 103,751

4 Grants, subsidies, contributions and donations 1.8(b)(i) Recurrent - grants, subsidies, contributions

and donations are analysed as follows:General purpose grants 22,966,713 16,535,664 Commonwealth government grants 18,518,695 13,064,508 State Government subsidies & grants 8,425,706 6,278,234 Donations 17,379 5,000 Contributions 116,367 -

Total recurrent revenue 50,044,860 35,883,406

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2012 2011

Note $ $

(ii) Capital - grants, subsidies, and contributionsare analysed as follows:

(a) Monetary revenue designated for capital funding purposes:Commonwealth government grants 9,552,971 4,629,414 State Government subsidies & grants 7,418,834 5,276,179 Contributions 6,289,914 1,382,590

23,261,719 11,288,183

(b) Non-monetary revenue received is analysed as follows: 1.8(c)Infrastructure from Government sources at fair value - 74,916 Developer assets contributed by developers at fair value - 3,422,660

- 3,497,576

Total capital revenue 23,261,719 14,785,759

5 Capital income

(i) Gain (loss) on the disposal of non-current assetsProceeds from sales of land 887,609 1,833,638 Less : Book value of land sold 16 (1,326,892) (936,181)

(439,283) 897,457

(ii) Capital IncomeProceeds from the sale of plant and equipment 1,588,980 1,170,913 Less: Book value of plant and equipment sold (1,113,993) (796,604)

474,987 374,309

Proceeds from the sale of land and buildings - 4,000 Less: Book value of land and buildings sold - (72,916)

- (68,916)

Proceeds from the sale of other non current assets 208,398 - Less: Book value of other non current assets sold (185,002) -

23,396 -

Provision for restoration of landDiscount rate adjustment to quarry restoration provision 205,241 -

205,241 -

Total capital income 703,624 305,393

6 Employee benefits Total staff wages and salaries 33,215,061 29,159,213 Councillors' remuneration 787,624 739,182 Annual, sick and long service leave entitlements 7,124,474 6,446,974 Superannuation 28 4,178,036 3,919,221

45,305,195 40,264,590 Other employee related expenses 971,009 1,509,533

46,276,204 41,774,123 Less : Capitalised employee expenses (4,488,804) (3,113,770)

41,787,400 38,660,353

Councillor remuneration represents salary, and other allowances paid in respect of carrying out their duties.Total Council employees at June 2012: 2012 2011

Elected members 9 9 Federal award staff 298 291 State award staff 353 356

Total full time equivalent employees 660 656

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2012 2011

Note $ $7 Materials and services

Audit Fees 375,250 308,843 Advertising 220,805 211,481 Consultancy Services 2,954,025 2,310,580 Donations & Grants Paid 732,881 547,124 Insurance 1,059,678 1,031,012 Telecommunications 490,090 726,156 Purchase of Gas 889,945 811,369 Legal Fees 327,071 386,969 Rates & Utilties 2,019,507 2,790,009 Diesel & Fuel 3,869,136 3,605,865 Services 17,533,649 10,154,747 Repairs & maintenance - roads & bridges - materials 7,282,313 14,189,445 Repairs & maintenance - roads & bridges - services 850,782 11,487,740 Rentals - Operating leases 140,127 123,245 Other materials 4,313,919 6,736,562

43,059,178 55,421,147 The estimated Audit fee for 2011/12 is $210,000 with the actual for 2010/11 being $249,000.

8 Finance costsFinance costs charged by the Queensland Treasury Corporation 1,366,416 844,822 Bank charges 101,138 86,885 Impairment of receivables and bad debts written off 291,453 8,554 Quarry rehabilitation 18,803 -

1,777,810 940,261

9 Depreciation and amortisation 1.14(e)(a) Depreciation of non-current assets

Site improvements 342,591 577,300 Buildings 3,130,081 6,025,114 Plant and equipment 5,202,436 5,706,533 Furniture and fittings 121,496 135,939 Road and bridge network 17,333,358 27,850,350 Water 2,674,153 4,256,525 Sewerage 1,715,579 2,661,644 Stormwater 840,905 585,026 Gas infrastructure 143,651 222,917

31,504,250 48,021,348 In 2011-12, Council changed the method of calculating depreciation from Advance SLAM depreciation method to a straight line method in respect of road assets acquired prior to 1 July 2010.

Council further assigned residual values, and reappraised useful lives and current depreciation rates for asset classes recorded at fair value. The total residual value applied to these assets was $527 million (32% of the Gross value).

The impact of the changes to the method of calculating depreciation and of the assignment as stated above is a decrease in the depreciation expense from the prior year of approximately $16.5 million. It is expected that based on the current depreciation method the Council's depreciation expense in future years will be significantly reduced from that disclosed in 2011. The effect in future periods is not disclosed because estimating it is impractical.

(b) Amortisation of other intangible assetsComputer software 254,359 153,068 Other intangible asset 1,602 1,602

255,961 154,670

Total depreciation and amortisation 31,760,211 48,176,018

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2012 2011

Note $ $

10 Capital expenses

Loss on the disposal of non-current assetsLoss on write-off of capital assets 11 1,841,326 4,766,668

1,841,326 4,766,668

Revaluation decrementRevaluation down of property, plant and equipment 17 (a) 93,944 -

93,944 -

Provision for restoration of land 20Discount rate adjustment to quarry rehabilitation provision 429,792 - Increase in the rehabilitation provision, due to recognition of new sitesrequiring future expenditure 5,592,277 1,328,984

6,022,069 1,328,984

Total capital expenses 7,957,339 6,095,652

11 Loss on write-off of non-current assets are as follows:Land 2,975 Site improvements 22,357 170,604 Buildings 66,266 771,487 Plant and equipment - 415,098 Furniture and fittings - 51,568 Road and bridge network 1,107,321 2,629,267 Water 582,779 608,074 Sewerage - 119,303 Stormwater 15,752 - Gas infrastructure 43,876 - Computer Software - 1,267

17 (a) 1,841,326 4,766,668 12 Loss on impairments

Loss on impairment of property plant and equipment: 17 (a)Road and bridge network - 101,343 The fair value for the asset has decreased as per valuations sort for the sale of Wood Street.

Total impairment losses - 101,343 Less impairment losses offset against the asset revaluation surplus - (101,343) Impairment losses treated as an expense - -

13 Cash assets and cash equivalents 1.10Cash in operating bank account 10,368,222 2,368,296 Cash in other banks and on hand 7,285 5,651 Investments held at fixed interest rates 23,000,000 - Deposits and investments held with QTC at variable interest rate 27,578,679 28,196,078 Balance per statement of cash flows 60,954,186 30,570,025

Externally imposed expenditure restrictions at the reporting daterelate to the following cash assets:

Unspent loan monies 24 (a)(i) 8,678,495 5,747,161 Unspent government grants and subsidies 24 (a)(ii) 1,569,990 3,002,317 Unspent developer contributions 24 (a)(ii) 1,475,180 - Total unspent restricted cash for capital projects 11,723,665 8,749,478

Cash and deposits at call are held in the Commonwealth Bank and the National Australia Bank in business cheque accounts and Queensland Treasury Corporation in cash management accounts.

Page 27



2012 2011

Note $ $14 Trade and other receivables 1.11

(a) CurrentRateable revenue and utility charges 3,027,156 3,108,127 Fees and charges 16,437,641 16,765,201 GST recoverable 584,760 429,762 Other debtors - - Less: Impairment provision (428,548) (233,834)

19,621,009 20,069,256 Prepayments 934,531 603,359 Loans and advances to community organisations 86,809 56,140 Loan to Dalby Bio Refinery 108,483 277,226 Loans and advances to controlled entities and associates 84,665 -

20,835,497 21,005,981 (b) Non-current

Loans and advances to community organisations 123,153 141,986 Loan to Dalby Bio Refinery - 108,483 Loans and advances to controlled entities and associates 80,134 -

203,287 250,469 Interest is charged on outstanding rates at a rate of 11% per annum. There is no concentration of credit risk for rates and utility charges, fees and other debtors receivable.Loans to controlled entities and associates are charged at an interest rate ranging between 0% and the base rate plus 3%. No interest is charged on other debtors.

Movement in accumulated impairment losses (trade and other receivables) is as follows:

Opening balance 233,834 254,608 Impairment adjustment in period 194,714 (20,774) Closing balance 428,548 233,834

15 Inventories 1.12Current

Inventories for internal use:Quarry and road materials 3,769,687 4,701,468 Stores and materials 4,954,467 2,862,943

8,724,154 7,564,411 Valued at cost, adjusted when applicable for any loss of service potential.Land purchased for development and sale 16 2,020,942 3,347,834

10,745,096 10,912,245

16 Land purchased for development and sale 1.14Balance at the beginning of financial year 3,347,834 7,019,350 Transferred from other asset category - (2,772,418) Development costs - 37,083 Less: Cost of developed land sold (1,326,892) (936,181) Balance at end of the financial year 2,020,942 3,347,834

Land purchased for development and sale is valued at the lower of cost and net realisable value.

Page 28

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Page

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Page

30



2012 2011

Note $ $17 (b) Property, plant and equipment valuations were determined by reference

to the following:

LandThe fair value of land is measured at current market value as at 30 June 2012 as independently determined by Australia Pacific Valuers Pty Ltd. Fair value was derived by reference to market based evidence including observable historical sales data for properties of similar nature and specification within the Western Downs Regional Council and surounding areas.

Land under infrastructure and reserve land does not have a value for the purpose of a Local Government's financial statements.

Site improvementsThe fair value of land is measured at current market value as at 30 June 2012 as independently determined by Australia Pacific Valuers Pty Ltd. Fair value was derived by reference to market based evidence including observable historical sales data for properties of similar nature and specification within the Western Downs Regional Council and surounding areas.

BuildingsThere is no market for Council's buildings as these are held to provide essential services to the community. Accordingly, the fair value of all building assets is measured at written down current replacement cost. The fair value of buildings as at 30 June 2012 was independently determined by Australian Pacific Valuers Pty Ltd. (a) Condition was assessed using the following table: Condition Remaining rating useful life 0 96% - 100% 1 91% - 95% 2 76% - 90% 3 66% - 75% 4 56% - 65% 5 46% - 55% 6 36% - 45% 7 26% - 35% 8 16% - 25% 9 6% - 15% 10 0% - 5%

Plant and equipmentOther plant and equipment is measured at original cost less accumulated depreciation.

Furniture and fittingsOther furniture and fittings is measured at original cost less accumulated depreciation.There has been no reportable movement in the carry value of these assets throughout the reporting period. Samples were taken from across the asset class to ensure that this was the case.

InfrastructureThere is no market for Council's infrastructure assets as these are held to provide essential services to the community. Accordingly, the fair value of all infrastructure assets is measured at written down current replacement cost. The fair value of buildings as at 30 June 2012 was independently determined by Australian Pacific Valuers Pty Ltd.

Page 31



2012 2011

Note $ $Road and bridge network

The fair value of road and bridge network infrastructure as at 30 June 2012 was determined by management based on the following key assumptions:

(a) Average $/m2 for each of the key components were: Sealed Unsealed Bridges roads roads $ $ $ Formation 4.00 3.00 Concrete 34.00 Pavement 22.30 11.85 Timber 34.00 Seal 7.85 n/a

(b) Condition was assessed using the same table as that identified for buildings.

In the process of valuing the Council’s assets at 30 June 2012, it was discovered that the area of unsealed roads had been misstated in the prior year. The result of the error was an overstatement of the value of unsealed roads estimated to be approximately $65 million in the 2010-11 closing values of the Roads and Bridge Network assets class.

Council further identified during the process that unit rates in respect of unsealed roads had been overstated in prior years. This error in the estimate of unit rates was further impacted by the application of a 6% index to the value of unsealed roads in 2010-11. The result of this error is estimated to be an overstatement of $135 million in the 2010-11 closing values of Roads and Bridge Network assets class.

Due to the nature of the errors and the additional work undertaken by Council in 2011-12 over road assets, which includes more detailed road identification, Council considers that it is impracticable to attribute adjustments to individual assets in the prior year.

Water and SewerageThe fair value of Water and Sewerage Infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012.

(a) The average cost per meter was $140.70 for water pipes and $365 for sewerage pipes.(b) Condition was assessed using the same table as that identified for buildings.

StormwaterThe fair value of Stormwater Infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012.

(a) The average cost per meter was $751.70 for drainage pipes.(b) Condition was assessed using the same table as that identified for buildings.

Gas infrastructureThe fair value of Gas Infrastructure was independently determined by Australia Pacific Valuers Pty Ltd, as at 30 June 2012. (a) The average cost per meter was $78.00 for gas pipes.(b) Condition was assessed using the same table as that identified for buildings.

Heritage assetsHeritage Assets are recorded at cost and have not been revalued and are not depreciated.

Page 32



2012 2011

Note $ $18 Intangible assets 1.15

Net carrying value at period end:(a) Computer software 1,081,405 727,818 (c) Other intangible asset 4,806 6,408

1,086,211 734,226 (a) Computer software

Opening gross carrying value 1,001,942 1,782,039 Transfer (to) from other assets categories - (1,005,565) Acquired at cost 607,946 242,743 Value of asset write off in the period - (17,275)

1,609,888 1,001,942 Accumulated amortisation

Opening balance 274,124 158,937 Transfer (to) from other non-current asset category - (21,873) Amortisation in the period 254,359 153,068 Amortisation written off in period - (16,008)

528,483 274,124

Net carrying value at end of the financial year 1,081,405 727,818

The computer software has a finite life of 5 years.Straight line amortisation has been used with no residual value.

(c) Other intangible assetOpening gross carrying value 10,789 10,789

10,789 10,789 Accumulated amortisation

Opening balance 4,381 2,779 Amortisation in the period 1,602 1,602

5,983 4,381 Net carrying value at end of the financial year 4,806 6,408

The other intangible asset has a finite life of 5 years.Straight line amortisation has been used with no residual value.

19 Trade and other payables 1.18Current

Accruals 1,419,222 608,350 Creditors 6,522,302 7,814,091 Annual leave 1.19(b) 3,060,103 2,755,523 Other entitlements 408,454 379,784

11,410,081 11,557,748 Non Current

Annual leave 1.19(b) 2,292,800 1,838,007 2,292,800 1,838,007

Employee benefit expenses are calculated at current pay levels and adjusted for inflation and likely future changes in salary level. The non-current portion of annual leave and long service leave is then discounted to the present value. Further details on employee entitlements are reported in Note 1.19

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2012 2011

Note $ $

20 ProvisionsCurrent

Long service leave 1.19(e) 761,240 877,317 Property restoration:

(i) Refuse sites 211,150 - 972,390 877,317

Non-CurrentLong service leave 1.19(e) 5,381,380 4,904,060 Property restoration:

(i) Refuse sites 5,803,717 422,590 (ii) Quarry sites 1,149,748 906,394 (iii) Desalination Ponds - 2,186,248

12,334,845 8,419,292

Details of movements in provisions:Long service leave

Balance at the beginning of financial year 5,781,377 5,308,264 Amount provided for in the period 862,721 940,681 Amount paid in the period (501,478) (467,568) Balance at end of the financial year 6,142,620 5,781,377

(i) Refuse sitesBalance at the beginning of financial year 422,590 - Increase in provision - new site 5,592,277 422,590 Balance at end of the financial year 6,014,867 422,590

Current portion 211,150 - Non-current portion 5,803,717 422,590

6,014,867 422,590 This is the present value of the estimated cost of restoring Council's refuse sites to a useable state at the end of their useful lives. The total projected cost is $6,709,302 and the costs to rehabilitate the multiple sites are expected to be incurred between 2013 and 2018.

(ii) Quarry sitesBalance at the beginning of financial year 906,394 - Increase in provision - due to change in time 18,803 - Increase (decrease) in provision - change in discount rate 429,792 - Increase in provision - new site - 906,394 Increase (decrease) in estimate of future cost (205,241) - Balance at end of the financial year 1,149,748 906,394

Current portion - - Non-current portion 1,149,748 906,394

1,149,748 906,394 This is the present value of the estimated cost of restoring Council's Jimbour Quarry to a useable state at the end of its useful life. The total projected cost is $2,353,095 and the costs to rehabilitate the site is expected to be incurred between 2027 and 2031.

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2012 2011

Note $ $(iii) Desalination Ponds

Balance at the beginning of financial year 2,186,248 - Increase in provision - due to change in time - - Increase in provision - new site - 2,186,248 Increase (decrease) in estimate of future cost (2,186,248) - Balance at end of the financial year - 2,186,248

Current portion - - Non-current portion - 2,186,248

- 2,186,248 Council has reviewed this provision during the financial year 2011-12 and has identified that this site will not be closed within the foreseeable future and as such this site will not be required to be rehabilitated.

21 Borrowings 1.20(a) Bank overdraft

The council has a $200,000 bank overdraft facility.

(b) Unsecured borrowingsUnsecured borrowings are provided by the Queensland Treasury Corporation.All borrowings are in $A denominated amounts and carried at amortised cost, interest being expensed as it accrues. No interest has been capitalised during the current or comparative reporting period. Expected final repayment dates vary from 4 February 2019 to 25 April 2032. There have been no defaults or breaches of the loan agreement during the period.Principal and interest repayments are made quarterly in arrears.

Details of borrowings at balance date are:Current

Queensland Treasury Corporation 1,420,354 1,014,780

Non CurrentQueensland Treasury Corporation 29,723,333 21,378,302

Details of movements in borrowings:Queensland Treasury Corporation

Balance at the beginning of financial year 22,393,082 13,393,601 Loans raised 9,692,000 9,669,955 Principal repayments (941,395) (670,474) Balance at end of the financial year 31,143,687 22,393,082

Classified as :Current 1,420,354 1,014,780 Non-current 29,723,333 21,378,302

31,143,687 22,393,082

The QTC loan market value at the reporting date was $33,358,998.This represents the value of the debt if Council repaid it at that date. As it is the intention of Council to hold the debt for its term, no provision is required to be made in these accounts.No assets have been pledged as security by the council for any liabilities.Borrowings are all in $A and are underwritten by the Queensland State Government.

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2012 2011

Note $ $22 (i) Asset revaluation surplus 1.22

Movements in the asset revaluation surplus were as follows:Balance at the beginning of financial year 761,445,357 629,498,004

(a) Adjustments to property, plant and equipment through revaluations: 17Land 9,892,938 2,085,374 Site improvements 1,817,366 357,625 Buildings (8,639,541) 8,248,068 Road and bridge network (214,368,287) 110,462,143 Water (7,224,562) 4,671,229 Sewerage (6,519,402) 4,170,470 Stormwater (2,893,757) 1,655,209 Gas infrastructure (1,969,440) 398,578

(229,904,685) 132,048,696 (b) Adjustments to property, plant and equipment through impairments:

Road and bridge network - (101,343) - (101,343)

Balance at end of the financial year 531,540,672 761,445,357

(ii) Asset revaluation surplus analysisThe closing balance of the asset revaluation surplus is comprised of thefollowing asset categories:

Land 39,064,162 29,171,224 Site improvements 6,305,334 4,487,968 Buildings 57,570,241 66,209,782 Road and bridge network 311,432,271 525,800,558 Water 45,320,985 52,545,547 Sewerage 33,784,004 40,303,406 Stormwater 38,063,675 40,957,432 Gas infrastructure - 1,969,440

531,540,672 761,445,357

23 Retained surplus 1.23Movement in retained surplus

Balance at the beginning of financial year 555,911,722 581,080,775 Minor error correction (115,500) - Net result (deficiency) attributable to Council 33,271,685 (28,032,683)

589,067,907 553,048,092 Transfers (to)/ from capital reserves for future capital project funding, or from reserves funds that have been expended:

Constrained grants and subsidy contributions reserve (42,853) (1,667,282) Future capital asset sustainability reserve - 9,768,107 Unspent loan cash reserve (2,931,334) (5,402,526) Water reserve 3,670,150 (2,530,820) Sewerage reserve (1,624,883) (1,694,610) Waste reserve 653,252 996,261 Showgrounds reserve (312,148) 2,374,396 Roads Special charges reserve (129,031) (110,934) Roads network reserve - 2,009,541 Gas Infrastructure reserve (143,561) (193,152) Constrained Works reserve (12,378,054) - NDRRA reserve (9,339,560) - Saleyards reserve 270,000 (685,351)

(22,308,022) 2,863,630 Transfers (to) recurrent reserves for future project funding, or from reserves funds that have been expended:

Financial Assistance grant reserve (9,295,453) - (9,295,453) -

Balance at end of the financial year 557,464,432 555,911,722

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2012 2011

Note $ $24 Reserves 1.24

(a) Restricted capital reserves(i) Unspent loan cash reserve

This cash forms part of council's capital value as the balance represents loan cash drawn down but unspent at balance date. The cash is restricted to specific project funding.

Balance at the beginning of financial year 5,747,161 344,635 Loan funds drawn down in period. 9,692,000 9,669,955 Loan cash expended in period. (6,760,666) (4,267,429) Balance at end of the financial year 8,678,495 5,747,161

(ii) Constrained grants and subsidy contributions reserveBalance at the beginning of financial year 3,002,317 1,335,035 Transfer from retained earnings non reciprocal grants, subsidies and contributions received and allocated to specific capital projects 20,905,821 8,870,193 Transfer to retained earnings funds expended (20,862,968) (7,202,911) Balance at end of the financial year 3,045,170 3,002,317

Total restricted capital reserves 11,723,665 8,749,478

(b) Other reserves(1) Summary of capital reserves held for funding future projects:

(i) Water reserve 6,852,390 10,522,540 (ii) Sewerage reserve 7,022,619 5,397,736 (iii) Waste reserve - 653,252 (iv) Showgrounds reserve 312,148 - (v) Roads Special Charges reserve 547,713 418,682 (vi) Gas Infrastructure reserve 1,082,626 939,065 (vii) Constrained Works reserve 12,378,054 - (viii) NDRRA reserve 9,339,560 - (ix) Saleyards reserve 415,351 685,351

37,950,461 18,616,626 (2) Summary of recurrent reserves held for funding future projects:

(i) Financial Assistance Grant reserve 9,295,453 - 9,295,453 -

Total general reserves 47,245,914 18,616,626

Movements in capital reserves are analysed as follows:

(i) Water reserveBalance at the beginning of financial year 10,522,540 7,991,720 Transfer from retained earnings for future expenditure - 2,530,820 Transfer to retained earnings funds expended (3,670,150) - Balance at end of the financial year 6,852,390 10,522,540

(ii) Sewerage reserveBalance at the beginning of financial year 5,397,736 3,703,126 Transfer from retained earnings for future expenditure 3,748,883 1,694,610 Transfer to retained earnings funds expended (2,124,000) - Balance at end of the financial year 7,022,619 5,397,736

(iii) Waste reserveBalance at the beginning of financial year 653,252 1,649,513 Transfer to retained earnings funds expended (653,252) (996,261) Balance at end of the financial year - 653,252

(iv) Showgrounds reserveBalance at the beginning of financial year - 2,374,396 Transfer from retained earnings for future expenditure 312,148 - Transfer to retained earnings funds expended - (2,374,396) Balance at end of the financial year 312,148 - This reserve has been renamed from Plant Replacement reserve to Showgrounds reserve.

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2012 2011

Note $ $(v) Roads Special Charges reserve

Balance at the beginning of financial year 418,682 307,748 Transfer from retained earnings for future expenditure 253,291 211,701 Transfer to retained earnings funds expended (124,260) (100,767) Balance at end of the financial year 547,713 418,682

(vii) Gas Infrastructure reserveBalance at the beginning of financial year 939,065 745,913 Transfer from retained earnings for future expenditure 143,561 193,152 Balance at end of the financial year 1,082,626 939,065

(vii) Constrained Works reserveTransfer from retained earnings for future expenditure 12,378,054 - Balance at end of the financial year 12,378,054 -

(viii) NDRRA reserveTransfer from retained earnings for future expenditure 9,339,560 - Balance at end of the financial year 9,339,560 -

(ix) Saleyards reserveBalance at the beginning of financial year 685,351 - Transfer from retained earnings for future expenditure - 685,351 Transfer to retained earnings funds expended (270,000) - Balance at end of the financial year 415,351 685,351

(x) Roads Network reserveBalance at the beginning of financial year - 2,009,541 Transfer to retained earnings funds expended - (2,009,541) Balance at end of the financial year - -

(xi) Asset Replacement reserveBalance at the beginning of financial year - 9,768,108 Transfer to retained earnings funds expended - (9,768,108) Balance at end of the financial year - -

Movements in recurrent reserves are analysed as follows:(i) Financial Assistance Grant reserve

Transfer from retained earnings for future expenditure 9,295,453 - Balance at end of the financial year 9,295,453 -

25 Commitments for expenditureContractual Commitments

Contractual commitments at balance date but not recognised in the financial statements are as follows:

To 1 Year - 9,167,387 4,730,516 From 1 Year to 5 Years - 8,520,848 7,754,651 Greater then 5 Years - - 2,544,000

17,688,235 15,029,167

26 Events after balance dateThere were no material financial adjusting events after balance date.

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2012 2011

Note $ $27 Contingent liabilities

Details and estimates of maximum amounts of contingent liabilities are as follows:

Local Government WorkcareThe Western Downs Regional Councilis a member of the Queensland local government workers compensation self-insurance scheme, Local GovernmentWorkcare. Under this scheme the Council has provided a bank guarantee to cover bad debts which may remain should the self insurance licence be cancelled and there was insufficient funds available to cover outstanding liabilities. Only the Queensland Government's workers compensation authority may call on any part of the guarantee should the above circumstances arise. The Council's maximum exposure to the bank guarantee is: 893,030 895,891

Local Government MutualThe Council is a member of the local government mutual liability self-insurance pool, LGM Queensland. In the event of the pool being wound up or it is unable to meet its debts as they fall due, the trust deed and rules provide that any accumulated deficit will be met by the individual pool members in the same proportion as their contribution is to the total pool contributions in respect to any year that a deficit arises. As at 30 June 2011 the financial statements reported an accumulated surplus and it is not anticipated any liability will arise.

Native Title Claims over Council landAt 30 June, 2012 Council had acquired Native Title rights & interests pursuant to s.9.7 of the Acquisition of Land Act 1967 , s.24MD of the Native Title Act 1993 (Commonwealth) and s.144of the Native Title (Queensland) Act 1993 in respect of 5 allotments purchased in the Wandoan areacovering an area of 12.94 Hectares. The purchase price of the allotments - $1,890,104.30At reporting date it is not possible to make an estimate of any probable outcome associated with the acquisition of these rights & interests or any financial effect.

28 SuperannuationThe Western Downs Regional Council contributes to the Local Government Superannuation Scheme (Qld) (the scheme). The scheme is a Multi-employer Plan as defined in the Australian Accounting Standard AASB119 Employee Benefits .

The Queensland Local Government Superannuation Board, the trustee of the scheme, advised that the local government superannuation scheme was a complying superannuation scheme for the purpose of the Commonwealth Superannuation Industry (Supervision) legislation .The scheme has two elements referred to as the Defined Benefits Fund (DBF) and the Accumulation Benefits Fund (ABF). The ABF is a defined contribution scheme as defined in AASB 119 . Council has no liability to or interest in the ABF other than the payment of the statutory contributions as required by the Local Government Act 2009.

The DBF is a defined benefit plan as defined in AASB 119 . The Council is not able to account for the DBF as a defined benefit plan in accordance with AASB 119 because the scheme is unable to account to the Council for its proportionate share of the defined benefit obligation, plan assets and costs.

Any amount by which either fund is over or under funded would only affect future benefits and contributions to the DBF, and is not an asset or liability of the Council. Accordingly there is no recognition in the financial statements of any over or under funding of the scheme.The audited general purpose financial report of the scheme as at 30 June 2011 (themost recent available) which was not subject to any audit qualification, indicates that the assets of the scheme are sufficient to meet the vested benefits.

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2012 2011

Note $ $The most recent actuarial assessment of the scheme was undertaken as at 1 July 2009. The actuary indicated that “the DBF is in a very modest financial position with regard to the net asset coverage of vested liabilities. Investment returns will be volatile under the required investment strategy, particularly over short periods. The DBF therefore needs sufficient reserves to be able to withstand a reasonable range of such influences. Because the DBF is now running down and cash flows are negative, the VBI (vested benefit index) should not be allowed whenever possible to retreat below 100%. Once below 100%, benefits drawn reduce the available assets for remaining members and hence the nest asset coverage of vested benefits declines further.

In order to withstand a one in ten ‘low return’ outcome, the DBF would need reserves of the order of 8% to 10% having regard to the investment strategy adopted. Given the current position of the DBF, such reserve can essentially only eventuate from either excess investment returns over salary increases or additional employer contributions.

Council has been advised by the trustee of the scheme, following advice from the scheme’s actuary, that additional contributions may be imposed in the future at a level necessary to protect the entitlements of DBF members. Under the Local Government Act 2009 the trustee of the scheme has the power to levy additional contributions on councils which have employees in the DBF when the actuary advises such additional contributions are payable - normally when the assets of the DBF are insufficient to meet members' benefits.

The next actuarial investigation will be made as at 1 July 2012.

The amount of superannuation contributions paid by Western Downs Regional Councilto the scheme in this period for the benefit of employees was: 4,178,036 3,919,221

29 Trust funds 1.28Trust funds held for outside parties:

Security deposits & bonds 3,271,318 2,845,611 Flood relief funds - 121,688 Unclaimed monies 27,532 7,431

3,298,850 2,974,730 The Western Downs Regional Council performs only a custodial role in respect of these monies, and because the monies cannot be used for Council purposes, they are not brought to account in these financial statements.

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2012 2011

Note $ $30 Reconciliation of net result for the year to net cash

inflow (outflow) from operating activities

Net result (deficiency) attributable to Council 33,271,685 (28,032,683)

Non-cash operating items:Impairment of receivables and bad debts written off 8 291,453 8,554 Depreciation and amortisation 9 31,760,211 48,176,018 Current cost of developed land sold 16 1,326,892 936,181 Change in restoration provisions expensed to finance costs 18,803 -

33,397,359 49,120,753 Investing and development activities:

Capital grants, subsidies and contributions 4 (23,261,719) (14,785,759) Capital income 5 (703,624) (305,393) Capital expenses 10 7,957,339 6,095,652 Payment for land for sale and development costs in the period - (37,083)

(16,008,004) (9,032,583) Changes in operating assets and liabilities :

(Increase) decrease in receivables 156,794 (6,530,168) (Increase) decrease in inventories (excluding land) 1,159,743 (203,328) Increase (decrease) in payables (2,343,532) 3,230,813 Increase (decrease) in provisions 361,243 473,113

(665,752) (3,029,570)

Net cash inflow from operating activities 49,995,288 9,025,917

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31 Financial InstrumentsWestern Downs Regional Council's activities expose it to a variety of financial risks including interest rate risk, credit risk, and liquidity risk.Exposure to financial risks is managed in accordance with Council approved policies on financial risk management. These policies focus on managing the volatility of financial markets and seek to minimise potential adverse effects on the financial performance of the Council. The Council minimises its exposure to financial risk in the following ways:

- Investments in financial assets are only made where those assets are with a bank or other financial institution in Australia. The Council does not invest in derivatives or other high risk investments.

- When the Council borrows, it borrows from the Queensland Treasury Corporation unless another financial institution can offer a more beneficial rate, taking into account any risk. Borrowing by the Council is constrained by the provisions of the Statutory Bodies Financial Arrangements Act 1982 .

Western Downs Regional Council measures risk exposure using a variety of methods as follows:

Risk exposure Measurement methodCredit risk Ageing analysisLiquidity risk Maturity analysisInterest rate risk Sensitivity analysis

(i) Credit RiskCredit risk exposure refers to the situation where the Council may incur financial loss as a result of another party to a financial instrument failing to discharge their obligations.

In the case of rate receivables, the Council has the power to sell the property to recover any defaulted amounts. In effect this power protects the Council against credit risk in the case of these debts.In other cases, the Council assesses the credit risk before providing goods or services and applies normal business credit protection procedures to minimise the risk.

The Council is exposed to credit risk through its investments with the Queensland Treasury Corporation (QTC) and deposits held with banks or other financial institutions (if applicable). The QTC Cash Fund is an asset management portfolio that invests with a wide variety of high credit rating counterparties. Deposits are capital guaranteed. Other investments are held with highly rated/regulated banks/financial institutions and whilst not capital guaranteed, the likelihood of a credit failure is remote.By the nature of the Councils operations, there is a geographical concentration of risk in the Council's area. Because the area is largely agriculture and resource industry, there is also a concentration in the agricultural and resource sector. The maximum exposure to credit risk at balance date in relation to each class of recognis+ed financial asset is the gross carrying amount of those assets inclusive of any provisions for impairment.No collateral is held as security relating to the financial assets held by the Council.

The following table represents the Council's maximum exposure to credit risk:Note 2012 2011

Financial Assets $ $

Cash and cash equivalents - Bank 13 10,375,507 2,373,947 Cash and cash equivalents - QTC 13 27,578,679 28,196,078 Investments with approved deposit

taking institutions 13 23,000,000 - Receivables - rates 14 3,027,156 3,108,127 Receivables - other 14 17,077,097 17,930,673

Other credit exposureGuarantee 27 893,030 895,891 Total 81,951,469 52,504,716

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31 Financial instruments - continuedPast due or impaired

No financial assets have had their terms renegotiated so as to prevent them from being past due or impaired, and are stated at the carrying amounts as indicated.The following table represents an analysis of the age of the Council's financial assets that are either fully performing, past due or impaired:

Past due Less TotalCurrent Less than 30 31 to 60 61 to 90 Over 90 Impaired

days days days days$ $ $ $ $ $ $

Receivables:2012 8,822,564 4,281,768 1,002,091 969,413 5,456,965 (428,548) 20,104,253

2011 385,709 18,354,733 813,257 259,288 1,459,647 (233,834) 21,038,800

(ii) Liquidity riskLiquidity risk refers to the situation where the Council may encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.The Council is exposed to liquidity risk through its trading in the normal course of business and borrowings from the QueenslandTreasury Corporation for capital works.

The Council manages its exposure to liquidity risk by maintaining sufficient undrawn facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities are disclosed in the borrowings note 21.

The following table sets out the liquidity risk of financial liabilities held by the Council in a format as it might be provided to management. The amounts disclosed in the maturity analysis represent the contractual undiscounted cash flows at balance date (excluding employee entitlements as defined by AASB132 Financial Instruments para 4(b) ):

0 to 1 year 1 to 5 years Over 5 years Total contractual Carryingcash flows amount

2012 $ $ $ $ $Trade and other payables 7,941,524 - - 7,941,524 7,941,524 Loans QTC 3,188,082 12,594,011 31,569,700 47,351,793 31,143,687

11,129,606 12,594,011 31,569,700 55,293,317 39,085,211 2011

Trade and other payables 8,422,441 - - 8,422,441 8,422,441 Loans QTC 2,305,808 9,204,187 24,179,642 35,689,637 22,393,082

10,728,249 9,204,187 24,179,642 44,112,078 30,815,523

The outflows in the above table are not expected to occur significantly earlier and are not expected to be for significantly different amounts than indicated in the table.

(iii) Interest rate riskThe Council is exposed to interest rate risk through its borrowings from the Queensland Treasury Corporation and investments held with financial institutions.The risk in borrowing is effectively managed by borrowing mainly from the Queensland Treasury Corporation and having access to a mix of floating and fixed funding sources such that the desired interest rate risk exposure can be constructed. Interest rate risk in other areas is minimal.The Council does not undertake any hedging of interest rate risk.

Interest Rate Sensitivity AnalysisThe following interest rate sensitivity analysis is based on a report similar to that which would be provided to management, depicting the outcome to profit and loss should there be a 1% increase in market interest rates. The calculations assume that the rate would be held constant over the next financial year, with the change occurring at the beginning of that year. It is assumed that interest rates on overdue rates would not change. If the rates decreased by 1% the impact would be equal in amount in the reverse direction.

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Net carrying amount Profit/(loss) EquityFinancial assets and liabilities that are 2012 2011 2012 2011 2012 2011held at variable interest rates total: $ $ $ $ $ $

Financial assets 27,578,679 28,196,078 275,787 281,961 275,787 281,961 Financial liabilities 31,143,687 22,393,082 (311,437) (223,931) (311,437) (223,931) Net total (3,565,008) 5,802,996 (35,650) 58,030 (35,650) 58,030

(iv) Fair ValueWestern Downs Regional Council does not recognise financial assets or liabilities at fair value in its Statement of Financial Position.

32 Controlled Entities and Associates - Financial Results

Controlled Entities and Associates 2012 2011 2012 2011 2012 2011$ $ $ $ $ $

Western Downs Housing Trust - - 1,894 - (1,894) - Western Downs Housing Fund Pty Ltd - - - - - - Western Downs Disaster Relief Trust - 274,404 121,688 152,716 (121,688) 121,688

Controlled Entities and Associates 2012 2011 2012 2011$ $ $ $

Western Downs Housing Trust 8,618 - 10,502 - Western Downs Housing Fund Pty Ltd - - - - Western Downs Disaster Relief Trust - 121,688 - -

Revenue Expenses Profit/(Loss)

LiabilitiesAssets

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Notes to the financial statements

For the year ended 30 June 2012

33 National Competition Policy(a) Activities to which the code of competitive conduct is applied

A "business activity" of a local government is divided into two categories :(a) Roads business activity:

(i) the construction or maintenance of State controlled roads for which the local government submits an offer tocarry out work in response to a tender invitation, other than through a sole supplier arrangement.

(ii) submission of a competitive tender for construction or road maintenance on the local government's roads whichthe local government has put out to tender, or called for by another local government.

(b) Other business activity, referred to as type three activities, means the following:(i) trading in goods and services to clients in competition with the private sector, or(ii) the submission of a competitive tender in the local government's own tendering process in competition with others

for the provision of goods and services to its self. Excluded activities are (a) library services, and (b) an activity orpart thereof prescribed by legislation.

Local government may elect to apply a Code of Competitive Conduct (CCC) to their identified business activities. This requiresthe application of full cost pricing, identifying the cost of community service obligations (CSO) and eliminating the advantages anddisadvantages of public ownership within that activity. The application of the CCC to the roads business activity is compulsory.

The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred if the activities primaryobjective was to make a profit. The Council provides funding from general revenue to the business activity to cover the cost ofproviding non-commercial community services or costs deemed to be CSO's by the Council. Notwithstanding CSO's, the Councilis committed to operating these activities as business activities in accordance with the CCC.

Commercial Works Waste Management Water Sewerage Natural Gas Dalby Regional Saleyards Jimbour Quarry Washdown Bays

The following table summaries the financial results for these, including competitive neutrality adjustments if applicable.Full information is available for inspection at the Council offices.

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33 National Competition Policy - continued(b) Financial performance of activities subject to competition reforms:

Commercial Works Waste Management Water

2012 2011 2012 2011 2012 2011

$ $ $ $ $ $

Revenue for services provided to the Council - - 41,981 - 534,737 703,804

Revenue for services provided to external clients 19,151,409 19,500,675 5,807,324 2,944,659 8,738,519 9,765,956

* Community service obligations - 31,182 - 809,645 - -

19,151,409 19,531,857 5,849,305 3,754,304 9,273,256 10,469,760

Less : Expenditure 16,340,635 19,531,857 5,260,226 3,754,304 8,823,508 10,141,728 Surplus (deficiency) 2,810,774 - 589,079 - 449,748 328,032

Sewerage Natural Gas Dalby Regional Saleyards

2012 2011 2012 2011 2012 2011

$ $ $ $ $ $

Revenue for services provided to the Council 275 - 2,520 2,905 - -

Revenue for services provided to external clients 6,494,828 4,535,875 3,115,658 2,349,431 2,713,150 1,768,836

* Community service obligations - 178,586 - - - -

6,495,103 4,714,461 3,118,178 2,352,336 2,713,150 1,768,836

Less : Expenditure 3,681,471 4,714,461 1,766,725 1,524,330 1,548,414 1,170,917 Surplus (deficiency) 2,813,632 - 1,351,453 828,006 1,164,736 597,919

Jimbour Quarry

2012 2011 2012 2011

$ $ $ $

Revenue for services provided to the Council - - - -

Revenue for services provided to external clients 2,118,416 1,145,414 14,526 -

* Community service obligations - - 8,430 -

2,118,416 1,145,414 22,956 -

Less : Expenditure 780,044 1,925,287 22,956 - Surplus (deficiency) 1,338,372 (779,873) - -

Washdown Bays

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33 National Competition Policy - continued (c) CSO's were paid during the reporting period to the following activities.

Activities CSO description Actual$

Washdown Bays To transfer general revenue for the shortfall in revenue 8,430

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wdrc annual report 2011-2012

Documents