Annual Report | 2012/13

Transcription

GOVERNANCE
COMMUNITY
Annual Report | 2012/13
BUILT ENVIRONMENT
NATURAL ENVIRONMENT
ECONOMY
Goals, outcomes and strategic actions
By referencing this table and following the colour coded tabs, readers are able to see at a
glance Council’s outcomes throughout 2012/13 across the five key goals of Community,
Governance, Built Environment, Natural Environment and Economy.
Our Facts
•
Toowoomba Regional Council is the ninth largest
Local Government area (LGA) in population (157,695
persons) of the 74 Queensland LGAs, following
Brisbane, the Gold Coast, Moreton Bay, the Sunshine
Coast, Logan, Townsville, Cairns and Ipswich.
•
Population projections to the year 2031 show that
the TRC area’s population is expected to increase by
86,645 persons – or an average annual growth rate
of 2.0% – to a population of approximately 244,340
persons. By comparison, the forecast growth for
Queensland is 1.8% per annum over the same period.
•
TRC covers 12,973 sq km, with more than 10,000 kms
of road infrastructure.
•
The region’s major enterprises include
manufacturing, health and community services, retail
and agriculture. The region supports the junctions of
major highways from Brisbane, Sydney, Melbourne
and Darwin, and is just a 90-minute drive from the
State’s capital, Brisbane.
•
The wider TRC area contributes approximately 3.1%
to the gross state product of Queensland (or better
than $7.8 billion) per annum.
•
The most recent ABS Australian Business Register
indicated there were 14,510 business entities
registered in the TRC area (in 2012).
•
The estimated number of employed persons in the
TRC area was 77,887.
•
According to population forecasts, the average age
of residents of the TRC area is expected to increase
from 37.0 years in 2010 to 41.3 years in 2031, a rise
of 4.2 years. By comparison, the average age for
Queensland was 36.7 years in 2010, rising by 4.3
years to 41 years by 2031.
•
Between 2010 and 2031, there will be an
anticipated increase in the total population share
of the TRC area in all age brackets from 55 years
and older. The 70-74 years age group is expected
to record the largest increase in proportional
population share between 2009 and 2031 (up 1.7
percentage points), followed by the 75-79 years
(up 1.5 percentage points) and 85 years and older
age brackets (up 1.4 percentage points).
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COMMUNITY
A safe, healthy and equitable community,
enjoying a quality lifestyle.
Opportunities for creative expression, cultural exchange
and life long learning are accessible community wide.
A community involved in sport and recreational activities.
The Toowoomba region has high-quality environmental
health standards.
A community that is safe, friendly, resilient and informed.
Our communities value and share cultural diversity
and intergenerational knowledge and skills.
GOVERNANCE
A well-governed Council respecting community values.
An organisation centred on good governance and community
participation.
Efficient, effective and responsive Council service delivery.
A well-managed and efficient organisation centred around an
appropriate corporate culture.
BUILT ENVIRONMENT
Well-managed and integrated regional growth.
Planning and development for regional growth and change
is based on sustainability principles, cultural heritage and
community engagement.
Toowoomba region has a well-planned, safe and functional
transportation system.
Toowoomba region’s infrastructure networks and assets
are developed and maintained in a coordinated and
integrated manner.
NATURAL ENVIRONMENT
A highly-valued, diverse, liveable
and sustainable environment.
The region has an accessible network of green spaces
and its land and water assets are conserved and managed.
The Toowoomba region has a safe and sustainable
water network.
The Toowoomba region is climate change responsive.
The Toowoomba region’s environment is managed to
minimise degradation.
ECONOMY
A dynamic economy providing employment
and opportunity.
Toowoomba region has a strong economy fostering innovation
and diverse business opportunities recognising Toowoomba
as the key regional service centre.
Our Council
Our Report
Throughout this Annual Report a number of symbols have
been used to identify key service delivery areas. Each symbol
will correspond with a certain area within the community
and Toowoomba Regional Council, making it easier to use
this document to understand the organisations performance
over the reporting period.
Our Future
The Toowoomba Regional Council is working to make this
part of Queensland an even more enjoyable place to live and
work. Our long term plan for creating a better future, forged
from the contributions of local residents, businesses and
organisations, is based on our Vision, first articulated within
the Corporate Plan approved by Council on 16 June, 2009:
The Toowoomba Regional Council area is a vibrant,
culturally diverse, environmentally rich and economically
dynamic region that embraces the future while respecting
the past.
This is our vision for an area that boasts extraordinary
potential – promising employment opportunities, affordable
housing, extensive health and community services, education
facilities and countless sporting and cultural pursuits.
Population
157,695
(June 2012)
Employed residents
77,887
Gross regional product
$7.813
Billion
Customer Service Centre
First call resolution:
97.51%
Estimated Population Growth:
2016
2021
2026
2031
180,052
198,592
220,570
244,340
The Toowoomba region – the best of city and country.
(Source Toowoomba Regional Council Economic Profile January 2013)
Our Mission
Resident Demographic Overview: (2011 Census)
Working with the community, Toowoomba Regional Council
will lead with good governance and sustainable practices to
achieve the vision.
AGE GROUP
(In Years)
PERCENTAGE
OF POPULATION
0 -17
26.7%
18-24
8.7%
25-34
11.8%
35-49
19.3%
50-59
12.5%
60 +
21%
Mayor’s Messagee
that as more and more people decide to make our region
their home, we are well placed to manage future growth
and development.
I am proud to commend this Annual Report to the
community as testament to the hard work and
professional service delivery provided by the staff and
the elected representatives of the Toowoomba Regional
Council throughout the 2012/2013 period.
This past year has been characterised by three clear
objectives – opening this region to business opportunity,
greater and more meaningful engagement with the
community living within this region, and increased
community service in the way we go about delivering our
core responsibilities.
During this period Council has continued the recovery
work following the 2010/2011 floods and the Australia Day
flooding that occurred this year. These events resulted in
damage to our road network of an unprecedented scale
and the efforts required to fix that damage, as well as take
steps to make these networks more resilient to future
flooding events, have been enormous.
Council has been working with the community and
business owners to plan for the future of the Toowoomba
CBD – with many works already begun and more to come
in the near future. The overhaul of Clifford Street as part
of the broader Outer Circulating Road will provide visitors
and residents alike with the means to move into and out of
the city easily and quickly for decades to come – essential
works considering our estimated population growth over
the coming twenty years.
The introduction of the one region-wide planning scheme,
replacing the eight schemes from the previous Shires
making up the amalgamated regional Council, ensures
The development of a new jet-capable airport to the west
of Toowoomba, together with this Council’s successful
lobbying of the Federal Government for funding to
complete the Toowoomba ByPass are clear indications of
investor confidence and prudent planning for the region’s
infrastructure.
Our experiences in speaking with community members
as part of our Councillor Engagement Sessions have been
positive. The opportunity to hold meaningful discussions
on issues of local importance is a valuable one.
Council has underlined its commitment to community
engagement through the enhancement of our
Community Liaison Officer program – in essence providing
the conduit for residents to raise concerns or put forward
their ideas in a recorded, manageable way that can then
be discussed in open forums in our regional centres.
We are well placed for the future. Together, we can
build on our very proud history and ensure the coming
generations’ success.
Paul Antonio
Annual Report 2012/13 • TOOWOOMBA REGIONAL COUNCIL
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Our Region
The Toowoomba Regional Council covers an area rich in
Australia’s pioneering spirit. From the early 1800s, when
explorers first set their eyes upon the fertile land, it was
destined to become one of Australia’s rural heartlands
and give birth to the vibrant city of Toowoomba and
many other towns. Over the past two centuries the
region has continued to attract new residents and grow
to become an integral part of Queensland.
Following amendment to the Local Government Act of
1993 and based on the recommendation of the Local
Government Review Commission Report of 2007 the
then State Government ordered amalgamation of eight
local Shires into the one Toowoomba Regional Council,
with effect from the local government elections of
15 March, 2008.
The legacy of previous local governments within
our region is a commitment to service, and to local
connections. For newly arrived visitors, we are proud to
give a brief account of ourselves, through the voices of
our previous Shires.
Cambooya Shire was located on the eastern Darling
Downs in Queensland bordering the southern boundary
of Toowoomba City, and also sharing borders with
the pre-amalgamation Shires of Clifton, Jondaryan,
Pittsworth and Gatton.
The estimated Shire population at 30 June 2006 was
5,935, growing at an average rate of 3.3% per annum –
the fastest growth rate of any Darling Downs Shire at
the time.
The Shire of Clifton was originally constituted a Divisional
Board in 1879 and in 1903 the Clifton Shire Council was
created. Situated half way between Toowoomba and
Warwick on the wide fertile plains of the Darling Downs,
Clifton is a quiet shire welcoming visitors with country
hospitality and a relaxed atmosphere.
The former Crows Nest Shire stretches some 100kms
along the New England Highway two hours northwest
of Brisbane and just north of Toowoomba. The area
offers striking scenery and breathtaking views with
intriguing mix of natural and cultural attractions, and
takes its’ name after an indigenous man called Jimmy
Crow, who lived in a hollow tree near the present police
station. Timber hauling bullock teams would stop
in this area overnight and Jimmy Crow used to give
them directions. There is a 6ft statue of Jimmy Crow in
Centenary Park, Crows Nest to honour this legend.
The estimated Shire population at 30 June 2006 was
14,650, growing at an average rate of 2.4% per annum.
On the national arterial Gore Highway, the former
Millmerran Shire is a picturesque and scenic 80km
drive south west of Toowoomba, boasting a diverse
range of rural primary production enterprises from
traditional grazing through to fish farming, cotton to
broccoli production, piggeries and egg farms and even
Geraldton wax flowers and olives together with organic
farming, cereal grains to timber. Nestled in the rich
agricultural area of the Condamine and Macintyre River
catchments, Millmerran remains a powerhouse of the
Darling Downs.
The former Pittsworth Shire is strategically located on
the national Gore Highway 43 kilometres south west of
Toowoomba, with an area of 1,087 square kilometres
and a population of 5,000. The region enjoys agriculture
as the dominant industry, with the famous richness of
the black soil floodplains.
Rosalie Shire has served as the bridge between
the Darling Downs and South Burnett regions of
Queensland for decades. Located to the west of
Toowoomba, and sharing borders with Nanango,
Crows Nest, Cambooya and Jondaryan the region
covers an area of 2,303sq km.
The City of Toowoomba is well known for its exciting
history as well as its parks, gardens and scenic views.
This prosperous University City is set 700 metres above
sea level, on the edge of the Great Dividing Range,
strategically located at the junction of major highways
from Brisbane, Sydney, Melbourne and Darwin and just
90 minutes drive from the state’s capital, Brisbane.
Together, these eight former local authorities form
the Toowoomba Regional Council as we, as a
community, look to the future and imagine what
we might achieve together.
Toowoomba Regional
Council Boundary Map
Jondaryan Shire was located on the eastern Darling
Downs bordering the western boundary of Toowoomba
City, and also sharing borders with Cambooya, Rosalie,
Millmerran, Wambo and Pittsworth.
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Contents
Mayor’s Message
1
Infrastructure Services
37
Construction and Maintenance
Transport and Drainage
Project Services
Plant and Fleet
37
39
40
40
Our Region
2
Our Council
4
Our Organisation
8
Open for Business
11
Water and Waste Services
41
ByPass Forum – Highlighting our needs in Canberra
Revitalising the CBD – Preparing for the future
Library Facilities Strategy 2012-31
Toowoomba Arts Link
Toowoomba Regional Arts and Community
Centre – Developing the Arts
NDRRA flood recovery program
Councillor Engagement Sessions –
Face to face with the community
Community Liaison Officers –
Working for the community
Video Calls – Bringing Council into the home
or business
Greater communication – Listening to our staff
Up for it – Volunteers making it happen
Council News – Telling our story
12
13
14
15
Water Operations
Strategy and Coordination
Water Infrastructure Services
Water Project Services
Waste Services
41
42
42
43
43
15
16
Finance and Business Strategy
45
Financial Services
Information, Communications and Technology
Customer Service
People and Organisational Development
Stakeholder Engagement and Communication
Governance
45
46
47
48
50
51
Legislative Information
53
Community Financials
63
Council Business
25
Financials
69
Environment and Community Services
25
Tourism and Events
Library and Cultural Services
Community Development and Facilities
Parks and Recreation Services
Environmental Health Services
Property Services
25
26
27
28
29
31
Planning and Development Services
33
Development Assessment
Building and Compliance Branch
Strategic Land Use
33
34
35
17
19
20
21
22
23
The cover used for this report is manufactured
using low environmental impact FSC accredited
pulps and is EFC free (elemental chlorine free).
The inside pages used for this report are made
with 100% recyclable post-consumer waste
and is Carbon Neutral.
ISSN – 2203-1545
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Cr Paul Antonio
Cr Mike Williams
Toowoomba Regional Council Mayor Paul Antonio was
born in Toowoomba and grew up on his family farm in
the Millmerran district.
Deputy Mayor Cr Mike Williams is chair of the Finance and
Business Strategy Committee. He served as a councillor
and head of the Financial and Sporting Services portfolio
in Council’s previous term.
Paul was educated at the local one teacher school
before attending the Queensland Agricultural College,
graduating with a Diploma of Agriculture before
commencing his farming career. He is a Fellow of the
Australian Institute of Company Directors.
Prior to Local Government amalgamations he was Deputy
Mayor of the former Cambooya Shire Council. Cr Williams
has lived in the Cambooya shire for over 30 years including
eight years as a councillor in that area.
Previously, Paul served as Deputy Mayor of the
Toowoomba Regional Council in its’ first amalgamated
term, and as Mayor of Millmerran Shire Council for eight
years having served continuously from 1982-2008. He
was Deputy Mayor of Millmerran from 1997-2000.
He and his wife Jo-Anne have run the successful Mike
Williams Country Clothing business for over 20 years. He
and his family also breed and train horses at their Hodgson
Vale farm and compete in show jumping and polocrosse.
Councillor Antonio is a former foundation board
member of the Condamine Alliance, former deputy
chair of the Darling Downs Regional Organisation of
Councils and former board member of the Qld Fire and
Rescue Authority.
Paul is joint patron of the Toowoomba Rugby League,
patron of the Toowoomba Eisteddfod, the local Motor
Neurone Association and the Darling Downs Sailing
Club. He is also a White Ribbon Ambassador.
Councillor Antonio continues his interest in the family
farming operation west of Millmerran which concentrates
on producing Angus beef and growing grain.
Cr Sue Englart
Cr Sue Englart was elected to Toowoomba Regional
Council at the 2012 elections. She leads the Environmental
Health and Parks and Recreation portfolio, assisting the
Chair of the Environment and Community Committee.
Cr Englart was elected to Toowoomba City Council at
her first attempt in 1997 and was re-elected to Council in
2000 and 2004 during which time she took a particular
interest in environmental matters and heritage values.
Sue Englart (nee O’Connor) was born and educated in
Toowoomba. She attended Holy Name School and St
Saviour’s College.
Her families were early settlers in Toowoomba, Cabarlah
and Clifton. She grew up in Mort Estate.
Cr Bill Cahill
Cr Bill Cahill was elected to Toowoomba Regional
Council for a second term. Cr Cahill chairs the Planning
and Development Committee and led the Environment
and Community Services portfolio in his previous term.
Prior to Local Government amalgamations in 2008,
Cr Cahill was a councillor on the former Crows Nest
Shire Council.
Cr Cahill brings technical and corporate management
skills, as well as small business experience, to his role
as councillor.
He is actively involved in voluntary roles with
community organisations and has been a member of
the Darling Downs Regional Organisation of Councils.
Bill is a former panel member on a State Ministerial
Regional Community Forum for the Darling Downs
and South Western Region. Currently, he is the
Federal/ State appointment as the Chair of Regional
Development Australia (RDA) for the Darling Downs
and South Western Region.
Cr Cahill and his wife Kim have two children. He is also
the very proud Poppy to his two little grandsons and
maintains an interest in classic cars and visual arts.
4
Cr Anne Glasheen
Cr Anne Glasheen is serving her second term on
Toowoomba Regional Council. She heads up the Customer
Services Portfolio, assisting the Chair of the Finance and
Business Strategy Committee. Some aspects of her role on
Council includes Community Engagement , Chair of the
Pest Management Advisory Committee and COMSEQ Rural
Taskforce Committee.
Anne also sits on the Darling Downs Moreton Rabbit Board.
She was Deputy Mayor of the Former Clifton Shire Council
prior to Local Government Amalgamations in 2008. She was
born in Allora and has more than 20 years’ experience in
Local Government.
Anne has served a number of terms on two government
boards at a National and State level. Her contribution to one
of these committees saw her awarded with Life Membership
of the Australian Local Government Women’s Association.
She serves on a number of Community Committees in
executive positions and has just received a 10 year long
service award with the Clifton Local Ambulance Committee.
Anne and her husband were local business operators
for more than 25 years. In her spare time Anne enjoys
motorcycle riding , participating in the Red Hatters Society
and dog grooming.
Our Council
Cr John Gouldson
Cr Geoff McDonald
Cr John Gouldson was elected to Toowoomba Regional
Council in 2012. He chairs the Water and Waste Committee.
John served as a Toowoomba City Council Alderman from
1986 to 1993.
Cr Geoff McDonald was elected to Toowoomba
Regional Council in 2012. He chairs the Environment and
Community Committee and is Portfolio Leader for Tourism
and Events together with Property.
Born in Allora, he grew up on a farm at Goomburra and
completed high school at Warwick. He graduated from
Teacher Training College / University of Queensland and
taught in Brisbane and Mt Isa from 1965 to 1969.
Born and educated in Toowoomba, Geoff is a fifth
generation business owner with his parents John (Cracker)
and Joan McDonald and wife Lisa, operating Cracker Print
and Paper which has a trading history that traces back to
1901. Geoff was awarded the Queensland Printing and
Graphic Arts Apprentice of the Year in 1992 on graduating
as a Pre-Press tradesman.
John moved to Toowoomba in 1970 and taught at
Harristown State High School between 1970 and 1974,
Toowoomba State High School from 1975 to 1978
and was Regional Physical Education Officer from 1979
to 1989.
Resigning from the Department of Education in 1990,
John has since been a Financial Planner with Dornbusch
Partners. John and his wife Kathy have two sons and
six grandchildren.
An immediate past president and Life Member of the
Toowoomba Chamber of Commerce and Industry Geoff
is actively involved in a diverse range of organisations
including Chair of Safer Toowoomba Regional Partnerships,
director for Southern Queensland Country Tourism and
director for Sports Darling Downs Inc.
5
Cr Ros Scotney
Cr Ros Scotney is serving her second term on the
Toowoomba Regional Council. She leads the Facilities,
Libraries and Cultural Services portfolio assisting the Chair
of the Environment and Community Committee.
Previously, Cr Scotney served on the Pittsworth Shire
Council for 14 years, including 10 years as mayor.
A fourth generation resident of Pittsworth, Ros was
elected to Toowooomba Regional Council following
amalgamation in 2008.
Cr Scotney remains a highly active member of her
community, holding executive positions on several
committees. Her involvement has included five years
as President of the Pittsworth Chamber of Commerce,
and continuing involvement in Rotary, including her
appointment as a Paul Harris Fellow.
Ros was educated at the Ipswich Girls Grammar School
before becoming a dental nurse for 23 years. Her business
interests include breeding and racing thoroughbred
horses, residential and commercial property interests and
producing boer goats.
6
Cr Nancy Sommerfield
Cr Nancy Sommerfield leads the Water and Waste Projects
portfolio, assisting the Chair of the Water and Waste
Committee.
Nancy is a former Development Coordinator at
Downlands College. From Cunnamulla, where she was a
partner in a family farming and grazing entity, Nancy and
her family moved to Toowoomba 20 years ago to educate
her children Asti and Todd.
As part of her transition from the west she developed
a marketing career in the health and education sectors
and involved herself in many community organisations
including the Toowoomba Chamber of Commerce and
the YWCA.
In her spare time Nancy enjoys doing maintenance
around her home, gardening around her home, enjoying
watching her grown up children as they carve their own
lives and supporting the community.
Cr Carol Taylor
Cr Chris Tait
Cr Tait has extensive legal experience with 35 years as a
solicitor in a large regional legal firm, the last 14 years as
senior partner.
Cr Carol Taylor was re-elected to Toowoomba Regional
Council for her second term. She continues her
involvement with infrastructure services by chairing the
Infrastructure Committee. Cr Taylor was the last Mayor
of the former Cambooya Shire Council, having been a
councillor since 2000. Her previous roles have included
being vice-president of the Australian Local Government
Women’s Association, Queensland branch.
He also brings previous Local Government experience to
Council, having served as a Councillor with the Jondaryan
Shire Council from 1989 to 1998, the last three years as
deputy mayor.
Her current roles include: Toowoomba Regional Council’s
representative on Council of Mayors South East Queensland
Infrastructure Committee; and Chair of the Eastern Downs
Regional Road Group (The Roads Alliance Qld).
His community involvement includes service clubs,
including terms as President of Apex and Rotary, other
community clubs and a school board. Chris is married to
Jane and has two adult children.
Cr Taylor is also Chair of the Regional and Active Public
Transport Advisory Committee, Chair of the Toowoomba
Aerodrome Advisory Committee and a member of
Toowoomba Regional Development Committee for the
Pyjama Foundation. Cr Taylor is also Patron of the Kiyua
Performing Arts Group. Cr Taylor and husband Roger have
a daughter and son and two grandchildren.
Cr Chris Tait was elected to Toowoomba Regional Council
in 2012. He leads the Development Assessment portfolio,
assisting the Chair of the Planning and Development
Committee.
7
Our Organisation
Chief Executive Officer
Brian Pidgeon has over 30 years
experience in local government,
as well as extensive management
experience and professional
qualifications in environmental health.
He was appointed as Acting Chief Executive Officer in
September 2012, a position he has subsequently undertaken
as a fulltime appointment. He has held previous roles
General Manager
Finance & Business Strategy
Arun Pratap is charged with charting
the future financial sustainability of
Council. The Finance and Business
Strategy Group consists of Financial
Services, Information and Communication Technology
Services, People and Organisational Development,
Stakeholder Engagement and Communication and
Customer Services branches.
General Manager
Mike Brady brings almost 30 years of
engineering, management, design
and construction experience in
government and the private sector
to Council. Most of his career has been spent in Local
Government in both New South Wales and Queensland as
well as senior roles in Queensland Main Roads.
8
including Manager of Health and Director of Community
and Environmental Services at Toowoomba City Council
and subsequently General Manager Community and
Environmental Services Group with the Toowoomba
Regional Council following amalgamation.
He has previously worked at Ipswich City Council in various
environmental health roles and as a manager of waste
services. Brian has three children and is an avid motor
sports enthusiast.
Arun brings to Council a background in finance, strategic
business planning and stakeholder management in
government and quasi-government sectors.
Most recently, he was Executive General Manager Corporate
and Stakeholder Management with the Queensland Bulk
Water Authority. Prior to that, he was Chief Financial Officer
with the former Caboolture Shire Council.
Arun’s particular expertise is in implementing and
integrating asset management systems into longer-term
financial planning and service delivery.
Prior to joining Toowoomba Regional Council in September
2011, Mike was employed with Brisbane City Council as
Manager Civil, and Acting Manager Asphalt Operations
Group for Brisbane City Works.
He also acted in a number of senior roles in council’s City
Business Division and as part of Brisbane City Council’s
Water Resources team assisting in the recovery from the
January 2011 flood. Mike and his wife Amanda have three
teenage children.
General Manager
plans, urban master plans and feasibility studies.
Planning & Development Services
Stewart has also been involved in master planning projects
in China, involving detailed programming, resource
planning, budgeting and ongoing project performance
analysis. Stewart has a Degree in Planning, a Diploma in
Town Planning from RMIT University and a Masters Degree
in Business Administration from Griffith University.
Stewart Somers has worked since
the early 1970s as an urban planner
and senior manager in Local and
State Government organisations,
and as a consultant to the private and public sectors in
Qld, Victoria, NSW, South Australia and Yanchi (China).
He has coordinated and managed multi-disciplinary
professional teams on diverse projects such as environmental
impact studies for major projects, strategy plans, structure
General Manager
Water & Waste Services
Kevin (Kev) Flanagan has worked
in the Local Government arena for
about 32 years, including stints in
Murweh, Charleville, Moree Plains
and Kilkivan shires. He started work at Toowoomba City
Acting General Manager
Environment & Community Services
Nick Hauser has worked in local
government for the last nine years,
joining Toowoomba Regional
Council in 2008 as the Manager of
Parks and Recreation Branch. He previously worked for
the Rockhampton Regional Council, and in the field of
sports management.
He is married with three grown-up children who live in
Melbourne. He is responsible for Development Assessment
Urban, Major Regional Projects, Building and Compliance
and Land Use Planning.
Council in 1989 as Senior Engineer Water Supply and
Sewerage and was promoted to Deputy City Engineer
in 1990. He was appointed to the position of Director of
Engineering Services in September 1999.
Kev and his wife Libby have four adult children and five
grandchildren. In his spare time he enjoys watching all
sports and is a keen rugby follower having retired as a
first-grade referee in 2007.
He was appointed the Acting General Manager,
Environment and Community Services Group in
September 2012.
Nick was schooled in Toowoomba and was School
Captain of St Joseph’s College in 1993.
He is married to Katie with three young children and is
an avid rugby league fan and long suffering supporter of
the Penrith Panthers. In his spare time he enjoys playing
touch football.
9
TRC Organisational Structure
TRC Groups
TRC Branches
People & Organisational Development
Toowoomba
Regional Council
Finance & Business
Strategy
Financial Services
Customer Service
Stakeholder Engagement & Communication
Information, Communications & Technology
TRC
Chief Executive Officer
Construction & Maintenance
North
Transport & Drainage Planning
Central
Project Services
South
Legal
Services
Governance
Plant & Fleet
Tourism & Events
Environment &
Community Services
Community Development & Facilities
Library & Cultural Services
Parks & Recreation Services
Property Services
Water Operations
Strategy & Coordination (Water & Waste)
Waste Services
Planning & Development
Services
Building & Compliance
Strategic Planning & Economic Development
10
Open for Business
11
ByPass Forum – Highlighting our needs in Canberra
Recognising the need for critical infrastructure to be
built that will allow for the continued growth of the
region, Mayor Paul Antonio and his fellow Councillors
called for a special ‘Seal the Deal’ business and
Government forum in February to release the business
case for the proposed Toowoomba Bypass.
Held at the Picnic Point function centre on February
8 the ‘ByPass Forum’ attracted participants from
Federal, State and local government, various industry
representatives and local business identities.
Speakers included the then Shadow Minister for
Infrastructure and Transport, Nationals leader Warren
Truss, then Senator Barnaby Joyce, the Port of Brisbane
Chief Executive Officer Russell Smith and Infrastructure
Australia’s national coordinator Michael Deegan.
The Member for Toowoomba South, and Minister for
Agriculture, Fisheries and Forestries Dr John McVeigh
attended the forum representing the Premier of
Queensland, Campbell Newman.
The key theme articulated by Mr Truss that the
Toowoomba bypass is ‘an important link in the national
freight corridor and a key part of the Coalition’s plan for
road infrastructure’ provided Council with fresh hope
that the decades old issue may be settled in the first
term of a Coalition Government.
Council’s push for the funding for the Toowoomba
ByPass wasn’t limited to hosting the Forum in February,
with the Mayor leading a delegation to Canberra in
March to discuss the matter with senior advisors in
the office of the then Minister for Infrastructure and
Transport, Anthony Albanese.
“Our hope is to Seal the Deal on the Toowoomba
Bypass. This needs to happen not only for this
region’s economic future but for the future of
Queensland and this nation.”
Mayor Paul Antonio
12
Revitalising the CBD – Preparing for the future
Railyards Precinct
Sustainable Transport Strategy
The planned redevelopment of State Government
owned land between Ruthven, Russell, Bridge and
Bellevue Streets will become the’ jewel in the crown’ of
the city, on the same level as Southbank and Roma St
Parklands in Brisbane.
Toowoomba Regional Council is actively working
towards a sustainable transport future for the region,
looking at how people and places in our community can
be connected, how people will travel to destinations, and
how the region manages external transportation needs
through its transportation network.
Cited as a ‘catalytic project’ for the region, Council
believes the Railyards Precinct development will act as a
starting point for many other beneficial developments
that will enhance the amenities and the usability of the
area for all residents.
Council has commenced a Strategy to plan for a
sustainable transportation future that will study all
modes and nature (private, commercial, industry) of
transport within and through the region.
Council has actively sought community feedback
through a planned community consultation process
to get the community’s input on the preparation
of the Toowoomba Region Sustainable Transport
Strategy (TRSTS).
The primary objective of the TRSTS is to plan and
provide for a sustainable transportation future. A clear
20 year plan (with first 5 year implementation plan), a
good understanding of planning for the longer term
beyond 20 years, and a vision for a future strategic
passenger and freight network consisting of road, rail
and air transport and active transport networks are core
objectives of the strategy).
Outer Circulating Road
In 2012, Council received $45 million from the
Queensland Government’s Royalties for the Regions
initiative (under the Roads to Resources Program)
to design and construct the Outer Circulating Road
Project (OCR).
The OCR is being delivered by Council in a number
of stages:
Project Definition and Preliminary Design
– completed March 2013
This phase was completed on time and involved the
preliminary engineering analysis of geotechnical,
hydraulic, hydrology, survey, traffic modelling and service
locations required for the project. The phase resulted in
a defined project scope, preferred road alignment and
bridge structures, and initial project costings.
Detailed Design and Early Works
– March 2013 to November 2013
Engineering consultants GHD were engaged by
Council in March 2013 to undertake the detailed
design of the project. This work involves undertaking
a range of engineering, hydrological, geotechnical,
environmental and cultural heritage investigations
and tasks. Engagement and communication with
project stakeholders, adjacent businesses and the local
community commenced during this phase.
The detailed design phase will result in finalised road
and structure designs, detailed costings of the road
infrastructure, early works as necessary, and Council
awarding a contract for construction.
13
Library Facilities Strategy 2012-31
The future of libraries across the region over coming
decades will be guided by the Libraries Facilities
Strategy approved by Toowoomba Regional Council in
November 2012.
The Strategy identified excellent library collections and
customer service as the libraries’ main assets, however
deficiencies in current library services, an inability to
meet future demand and sub-standard programs,
services and technology were identified as shortfalls in
the current service.
Approximately 500 people responded to a community
survey as part of the Strategy’s extensive community
consultation.
The Strategy aims to meet projected population
growth, with contemporary library services in all
libraries. Spanning a 20 year timeframe with five-yearly
reviews, the Strategy provides the footprint for the
future of library services in Toowoomba region.
A ‘hub and spoke’ model is fundamental to the Strategy.
The hub – a central resource management facility supplies library resource materials to all thirteen libraries
across the region (the spokes).
Under this model the City Library becomes a branch
library and the library coordination centre (hub)
is established to acquire, process and supply all
libraries with resources while providing storage and
collection management and acting as a centre for the
development of specialist services and programs to be
implemented across all libraries.
Projected population growth is primarily in the
outer suburban areas surrounding Toowoomba,
from Highfields in the north, Glenvale in the west, to
Westbrook and Hodgson Vale in the south. Growth
is expected to continue in all district areas including
Crows Nest, Yarraman, Oakey, Pittsworth and
Millmerran. In the future, these growth areas will be
serviced by suburban libraries.
New libraries are proposed for Highfields, as well as
a western outer suburban area and a southern outer
suburban area. An expansion of the mobile library service
is also recommended to meet some of the growth in
demand until these suburban libraries come on-line.
Proposed Actions
•
2012 – 2014 New regional resource management
centre (approx. 1,000sqm) includes regional staff,
archival and bulk collection storage, courier and
mobile library base.
•
2012 – 2014 New City Library (approx. 2,600sqm
over 1-2 floors) includes Local History Library and
learning centre, located as part of the Civic Precinct.
•
2014 – 2015 50% of regional collection relocated to
the new off-site library coordination centre freeing
up more floor space at existing libraries particularly
Highfields and Oakey.
•
2015 – 2016 New northern district library (approx.
1,000sqm) probably located at Highfields.
•
2019 – 2021 New western district library (approx.
1,800sqm)
•
2016 – 2024 Four community lounges/digital
hubs (approx. 300sqm each) staged leases over
an 8 year period. Typically located in the growing
southern suburbs.
•
2025 – 2026 JC French Library at Crows Nest
expanded and refurbished.
•
2012 – 2031 Progressive upgrades and maintenance
to existing
New Toowoomba City Library
Council is moving forward with plans to build a new, high tech City Library and Stage One of the Civic Square on
the land behind City Hall (bounded by Herries, Victoria and Little Streets). The new City Library will include the
Local History Library.
With floor space of 2,600 square
metres (sqm) along with 1,000
sqm of community meeting rooms
and facilities, the City Library will
effectively be 50% larger than the
current library. The back-of-house
storage and sorting facility – the
library coordination centre – will be
moved to a separate site.
The Civic Square design
incorporates the library, undercroft parking for 54 library patrons
and visitor parking as part of a
plaza development with parklands
and event spaces. Construction of
the Library building is scheduled
for completion in early 2015.
14
Toowoomba Arts Link
Council’s strategic purchase of the site at 528 Ruthven
Street in January 2013 with the intent of redevelopment
to create a key pedestrian link to primary CBD
destinations offers greater amenity opportunities to
Toowoomba residents. The site has road frontage to
Ruthven Street and Annand Street and will create a
linkage between Milne Bay Aquatic Centre, the Civic
Precinct including proposed Library and Civic Square,
the existing Annand Street car park, Empire Theatre and
former TAFE precinct.
The design represents a formal, rectilinear design
featuring planting areas at different heights along the
edges, feature walls with integrated seating, an open
turfed area towards the sunnier eastern end of the
space and suspended wires overhead for lighting
and artwork.
Adjoining building walls may be softened by murals
and artworks that could showcase local artists and
change over time, and/or also with trellises to support
climbing plants. The design allows for retrofitting in the
future if the adjoining commercial tenancies wish to
provide doors/windows to open out onto the space for
al fresco cafe/dining opportunities particularly towards
Ruthven Street.
Demolition is scheduled for late 2013 with a view to
starting the redevelopment as soon as possible.
Toowoomba Regional Arts and Community Centre – Developing the Arts
Located in the heart of Toowoomba’s cultural precinct,
the Toowoomba Regional Arts and Community
Centre (TRACC) will be a unique, medium-sized,
flexible venue for performing arts in the region. The
venue will provide a ‘black box’ theatre with state-ofthe-art facilities, flexible 350 seat capacity ideal for a
multitude of purposes including youth theatre, intimate
performances, education and film.
With demolition on the old church hall and neighbouring
office beginning in March 2013 the project is progressing
towards its expected completion date in mid-2014.
TRACC is expected to meet an identified community
need for a mid-size community arts facility with the
venue being suitable for a number of uses including:
•
A youth arts centre;
•
A home of theatre for young people;
•
A mid-sized drama theatre for local
and touring companies;
•
A Comedy Club, Open Mike and Cabaret venue;
•
Regular film showings and festivals;
•
Function/meeting spaces for corporate and
private use, and;
•
Specialised training space for TAFE technical
theatre students.
The three storey building will comprise a stage area,
a retractable flat floor with seating for 350 patrons,
a projection/control room, a lighting catwalk with
elevated wire grid platform or “virtual floor” for
the complete safety of technical staff as well as
administrative areas, dressing rooms, reception areas
and a foyer.
With more than 130,000 people attending
performances at the Empire Theatre annually it is
estimated TRACC will increase audience numbers by
more than 85,000 per year, with a further 55,000 visits
by people living outside the immediate area.
This project has been made possible through
Federal funding of $2M together with $1.5M raised
from the community.
15
NDRRA flood recovery program
Council’s ongoing program to restore its 10,000km road
network following the flood events of 2010/11 came
face-to-face with the might of Mother Nature again in
early 2013.
With the end of the 2010/11 program within sight,
many of the region’s residents were again deluged
during the Australia Day weekend with ex-Tropical
Oswald and in late February, early March of 2013.
Destruction was inflicted on many of the region’s roads,
causing a reassessment of already completed projects
and a new funding submission process.
Council’s estimates of the 2013 flood damage currently
stand at $30 to $40 million and the State’s declaration of
the two events as natural disasters means that affected
councils can once again apply for Natural Disaster Relief
and Recovery Arrangements (NDRRA) funding.
Because a number of sites earmarked for repairs from
the 2010/11 floods were inundated a second time
in 2013, a complex reassessment and reconstruction
program was triggered.
The major projects completed throughout the year
included:
•
new pedestrian bridges at Bullocky’s Rest
at Crows Nest,
•
replacement of Cockatoo Creek bridge, Peranga
and Djuan bridge, Djuan,
•
culvert replacements on Gomoran-Bergen, KrugersMt Darry, Maria Creek, Three Mile, Moran and Emu
Creek Roads in the north of the region
•
culvert replacements on Dungannon, Willow
Springs, Pilton Valley and Venz Roads in the south
of the region, and
•
reconstruction of Gowrie-Glencoe Road, and Bain
Court channel, South Street culverts, and Willims
Road crossing, as well as
•
Griffiths Street sewer and Grey Gums Drive
detention basin works in the central part of
the region.
By the end of 2012/13, the original program of repairing
over 1,100 sites was reaching its conclusion with 94% of
the 2010/11 projects completed on the ground. Council
is now preparing to embark on the 2013/14 flood
recovery program which includes repairs to 438 sites
and eight major projects.
16
Community Engagement
Councillor Engagement Sessions – Face to face with the community
Throughout 2012/13 Council has implemented a
program of community engagement forums across
the wider area that present an opportunity for
residents to meet the Mayor and available Councillors
in a semi-formal public meeting.
Local community organisations work with Council’s
Community Liaison Officers to develop community
priorities and visions for the future that are then
presented in an agenda to the Councillors for
consideration. The evenings offer residents the
opportunity to raise issues and queries from the floor
of the meeting as well discussing the agenda items.
Councils first “Councillor Community Engagement
Session” was held in Yarraman on Wednesday, 13
March 2013 to provide that chance to Yarraman and
Cooyar residents to engage.
Issues that were raised at the meeting included
Yarraman Trail, a new Visitor Information Centre and
more rest areas for tourists.
Local Government boundaries also featured on the
agenda but residents overwhelmingly agreed they
were happy to be part of Toowoomba Regional Council,
with many locals thanking Council for their attendance,
ending the meeting with a round of applause.
Other meetings were arranged for Jondaryan,
Harlaxton, and Wyreema through to the end of the
reporting period.
The positive experiences of these meetings has seen
the “Councillor Community Engagement Session” a
fixture on the official calendar for some time to come.
17
18
Community Liaison Officers – Working for the community
Throughout 2012/13 the CLOs have been involved in a
number of major projects including:
In keeping with Council’s intention to communicate
more effectively with the community it serves, the
introduction of an enhanced Community Liaison
Officer (CLO) capability represents a practical and
friendly solution for all residents.
Seven CLOs are strategically located at Millmerran (Ann
D’Arcy), Pittsworth (Jason Driscoll), Greenmount/Clifton
(Erin Ford), Oakey (David Totenhofer), Goombungee
(Bronwyn Holland), Crows Nest/Yarraman (Caley Quinn)
and Toowoomba/Highfields (Eddie Briffa).
Their role is to be one of the first points of contact
between customers or community groups and
Council. A background in community development
and facilitating community projects are prerequisites
for this position.
Acting as the eyes and ears of Council, the CLOs are
relied on to manage issues raised by organisations
to achieve satisfactory outcomes for both the
community and Council.
In addition, they represent Council when attending
and participating in various community meetings and
forums, particularly where Council is a partner.
•
assisting community organisations with
registration and use of the Toowoomba Regional
Community Directory
•
supporting Council’s small community grants
program, working with organisations to complete
application and acquittal forms (The CLOs also
provide advice to organisations seeking larger
external funding)
•
working closely with organisations managing
community halls throughout the region to
implement Council’s new core funding program
for public liability insurance for community halls
•
coordinating and facilitating Councilor’s
community engagement activities offering
residents in all areas an opportunity to meet with
Councillors and bring forward local community
priorities in a structured manner.
The CLOs have achieved considerable success with a
number of funding applications over the course of the
reporting period as well as providing the fundamental
interface between residents and Council.
19
Video Calls – Bringing Council into the home or business
Communicating with Toowoomba Regional Council
is now even easier with the launch of a new video
conferencing capability – residents now able to meet
face to face with Council staff without ever needing to
leave home.
Aiming to provide a faster and more convenient
communication channel for members of the
community to contact and interact with Council the
initiative uses the Internet to connect Council officers
with residents around the region.
New technology and the expectation that more
and more homes and businesses will access to
the National Broadband Network (NBN) with its
unprecedented rise in speed and reliability are the key
drivers for this project, together with Council’s stated
aim of being “open for business”.
Funded by the Federal Department of Broadband,
Communications and the Digital Economy the new
capability was trialled in late 2012 before going live in
June 2013.
The online video-call/booking system allows residents
to access an online Council calendar, select a desired
date and time, and make a reservation for a video-call
to be conducted at that time.
This provides face-to-face interaction where a
conversation and the presentation and viewing of
documents could occur simultaneously and in real time.
The service also introduces a high-definition, point-topoint video conferencing solution in selected Council
service centres across the region.
The business and residential community are able to
drop in to Council’s service centres to connect to the
central Customer Service team, as well as Customer
Service specialists who can assist with their enquiries.
“If we can make it easier so no one
has to get in a car to come and
see one of our technical staff, we
will. It is about making it easier to
do business with Council.”
20
Community Service
Greater communication – Listening to our staff
Toowoomba Regional Council undertook its first
employee staff survey. This initiative supported
Council’s move towards driving a strategic people
focused environment aimed at improving employee
engagement and investing in skills and capabilities
of our staff.
•
Prioritise and address variation in feedback from
planned or desired HR practices or processes
•
Plan local workplace improvement and
maintenance strategies and processes
•
Inform planned change management approaches
and assess progress of current strategic initiatives
and approaches, and
•
Leverage best practice from other areas.
The staff survey provided an opportunity for staff
to provide feedback in relation to how their work
environment can be improved.
70 per cent of staff responded to the survey. This is an
excellent response rate particularly for an organisation
conducting its first staff survey.
Council is using the survey feedback to:
•
Identify, explore and seek to understand workplace
and staff trends
Following receipt of survey results, each branch
identified key issues to address in their work areas.
Over the last year, progress has been made across
Council with 60 per cent of issues being addressed
through a range of actions and strategies, and with
progress continuing on the outstanding points.
21
Up for it – Volunteers making it happen
Spanning a region of more than 13,000km2 Toowoomba
Regional Council recognises the need for volunteer
support. Each year, willing and friendly volunteers
donate their time at Council’s many Visitor Information
Centres, art galleries, libraries and throughout a number
of other events including the iconic Carnival of Flowers.
Australian Bureau of Statistics figures reveal 21.3% of
the Toowoomba regional population performs some
form of voluntary work – compared with 18.6% across
regional Queensland.
The Friends of the Toowoomba City Library form an
indispensable part of the daily operations within that
facility, with more than 110 members operating as a
non-profit affiliated association.
Friends secretary Margaret Taylor says the group is
only too happy to contribute funds as well as time
where needed.
“The Friends contribute funds where possible on top
of Council’s allocations and any government funding,
22
to help areas such as the Special Needs team and the
Homebound Library service,” she said.
Other indicators of resident involvement include the
Hampton Visitor Information Centre (VIC) – boasting
a remarkably low turnover rate of just one or two
volunteers per year of the 35 or so on its books.
Hampton Visitor Information Officer Kerri Seccombe
attributing the low attrition rate to a “nice environment”
where the “volunteers are happy from talking with
happy people”.
Volunteer Susan Kenyon says the reward of giving
back to her local community was what attracted her
to the role.
“It is very satisfying and I get enjoyment out of helping
people and promoting the area,” she said.
Like most of the Hampton VIC volunteers, Susan does
two to three shifts (or 8 to 12 hours) at the centre
each month.
Council News – Telling our story
communication of Council decisions and events
to residents across approximately 13,000 square
kilometres.
With the growing popularity of many forms of social
media Council has adopted a communication model
that seeks to take advantage of established channels
such as YouTube, Facebook and Twitter.
These free communications platforms allow Council to
effectively produce regular ‘Webcast’ news segments
informing residents of the latest developments within
the organisation and across the region.
Throughout 2012/13 the construction of a
dedicated studio and the accompanying training of
communications staff within Council to produce these
news segments has seen a significant response from
the community with each segment reaching more than
10,000 residents.
The concept of telling Council’s story has proven
effective as a tool to ensure prompt and accurate
Used in concert with other communication means
including the “Council Connections” segment run
over a three month period on the free to air Seven
Network, the monthly community newsletter “Your
News” delivered to residents’ letterboxes around the
region and the option of receiving this information
electronically by signing up to “Council eNews”,
Council’s communications efforts are being syncronised
with the wider community engagement strategy.
The effect is greater clarity in articulating Council’s
various positions and decisions to inform community
discussion ahead of planned engagement sessions
between residents and Toowoomba Regional Council.
“Speaking directly to residents via Council’s news
segments or other social media allows elected
representatives to clearly state the organisations
decisions, and the factors leading up to the making of
those decisions. It is about keeping the public informed
and part of the democratic process.”
23
24
Council Business
Environment & Community Services
Tourism & Events
Council continued to promote the Toowoomba region
as a great place to visit and a great place to stay
throughout 2012/13. Our Visitor Information Centres
at Toowoomba and Hampton continue to provide a
wide range of services to visitors. Council also works in
partnership with our Regional Tourism Organisation,
Southern Queensland Country Tourism to promote
visitation from outside the region.
Toowoomba Conferences continued to promote
Business Tourism in our region by assisting conference
and meeting organisers with a range of services
designed to take the hard work out of hosting a
successful conference.
Throughout the year, Community Events Grants of
$140,000 and in-kind support facilitated 31 regional
community events including the Hampton High
Country Food & Arts Festival, the Felton Food Festival,
and Easterfest.
Further support was provided to core annual events
throughout the region including Australia Day, Anzac
Day and Queensland Day.
Sports Tourism continues to play a significant role
in diversifying the region’s annual events calendar
providing economic and social benefits to the
community. High profile sporting events such as the
FKG Tour of Toowoomba, Coca-Cola Queensland PGA
Championship and Hutchinson Builders Toowoomba
International Tennis tournament continue to grow.
These events continue to build the region’s reputation
in the growing sports tourism sector.
The 63rd Toowoomba Carnival of Flowers attracted
record numbers of visitors across most of its events.
Whilst the Ergon Energy Flower, Food & Wine Festival
and the Grand Central Floral Parade proved the most
popular attractions, there was also significant growth
in the events held during the last weekend of Carnival.
Increased visitation from outside the Toowoomba
region continues to drive economic benefits in real
terms. The Toowoomba Carnival of Flowers was an
award category finalist in the 2012 Toowoomba
Chamber of Commerce & Industry Business
Excellence Awards.
25
Library & Cultural Services
Art Galleries
2012/13 was the 76th year of operation for the
Toowoomba Regional Art Gallery. Throughout the year
a total of 29,759 patrons visited the facility.
A total of 130 public programs were run across
Council’s three public galleries – Toowoomba, Rosalie
and Crows Nest.
During the year the Toowoomba Regional Art Gallery
also received an upgrade to its Fire Suppression system.
Cultural Services
During the reporting period Council received a total of
$50,000 from the State Government for the Regional
Australia Development Fund (RADF) for artistic
development in the community.
Those funds were matched by Council and projects
undertaken include RADF assistance for the
Toowoomba Arts Council for its Splashing Back public
art project: a series of mosaic art pieces depicting
incidences from the 2011 flood which now form a trail
through the city.
Libraries
Throughout 2012/13 the Toowoomba Regional
Council approved the Library Facilities Strategy 201231 providing a 30 year direction for the development
of public libraries.
26
During the reporting period the design of the new
Toowoomba City Library commenced.
The opening of the Digital Hub at the Toowoomba
City Library in January 2013 (with funding under the
National Broadband Network program) resulted in
attendances beyond all expectations with this Digital
Hub now being held up as the benchmark in Australia.
Patronage of the Council libraries for the reporting
period are as follows:
•
Total of 513,994 visitors across all public libraries.
•
Total loans across the region 1,194,104
•
Total of 61,718 reference enquiries
(mostly on line).
•
Total of 7819 enquiries to the Local History library.
•
Total of 171 clients in the Homebound
Library service.
Museums
During 2012/13 $30,000 was spent on building
upgrades at the Pittsworth Pioneer Village. Works
included in this upgrade include the fitting out of the
Machinery shed and providing a disability ramp for
access into the old post office.
During the period the Shepard’s hut and Light Horse
shed at the Millmerran Museum were also repainted.
Community Development & Facilities
Community Development and Facilities continued
with the vital work of providing for the region’s
residents in a number of ways throughout 2012/13.
Youth
Aquatic Facilities
More than 328,000 patrons used Council’s nine
pool facilities across the region (four x 50 metre
pools and six x 25 metre pools) throughout the year.
Complementary activities such as the Learn to Swim
program, toddlers pools, crèche facilities, gymnasiums,
saunas, rehabilitation programs and on-site cafes is
continuing to prove popular.
Community Development
Community Support – Grants
The ‘Community Development Service’ assists
in providing participatory opportunities,
community capacity building, advice and advocacy
in addition to providing coordination, internal
guidance/support and expertise.
A total of 33 community support grants totaling
$56,699 were approved during the year to support
various not-for-profit groups throughout the region.
In addition, 90 organisations were provided with ‘core’
community support funding to the value of $281,000
to assist with insurance support and contributions
towards various community programs and activities.
Key Statistics:
Community Recovery – response to flood disaster
• 91 engagement programs /projects / meetings
/ consultation undertaken through the region
• Total attendance of 1,681 attendees at
engagement programs / projects
• Establishment of numerous Local Emergency
Coordination (LEC) Committees.
Multicultural
• Languages & Cultures Festival – attendance
14,000
• Attended meetings and engagement
opportunities – 203
• Cultural awareness training – 226 attendees
Older Persons
• 16 older person participatory /
engagement opportunities
• 20,800 attended these engagement
opportunities
Community Housing
• Number of community housing facilities – 13
• Number of community housing clients – 14
Home and Community Care (HACC)
• 3 schemes – Oakey, Millmerran, Clifton
• Number of service requests – 1,590
Indoor Sport & Recreation Facilities
•
•
•
Four Indoor Sports Facilities, all run by
council staff (Bayview Fitness, Highfields,
Millmerran, Crows Nest)
Sports halls, gym, crèche, reception, kiosk
2012/13 estimated attendance across all four
facilities is 124,500
This program delivers engagement and participatory
opportunities for the youth of the region with a key
focus on collaborative partnerships with other youth
orientated service providers. Support to the value
of $43,264 was provided to the PCYC Traffic Training
program run at Groom Park, Toowoomba with 5,083
students attending this training.
• Number of engagement opportunities in year
‘Youth Connect’ – 144
• Number of youth who attended engagement
opportunities – 6,112
Cemeteries
•
•
•
•
Cemeteries 28 (council controlled)
There have been a total of 320 interments this
financial year
Estimated visitation 50,000 per annum across all
cemeteries
Visits to cemetery website 32,673
Key Projects:
•
•
•
•
Drayton & Toowoomba Cemetery – Perimeter
Fence replacement
Regional Cemetery Services – purchase of grace
shoring devices
Drayton & Toowoomba Cemetery – Restoration
works associated with old shade structures
Various Minor upgrades to regional cemeteries
Cultural Facilities
Highfields Cultural Centre conducted 483 events
throughout 2012/13 and the Oakey Cultural Centre
also conducted 192 events throughout the year.
The Highfields Cultural centre again did extremely well
in the prestigious Australian Bridal Industry Awards
(ABIA) (Qld). The Highfields Cultural centre were
finalists in four categories
• Reception centre
• Ceremony venue
• In-house wedding advisor
• Function coordinator
The Highfields Cultural Centre placed:
• 2nd in Qld – Function Coordinator
• 3rd in Qld – Reception Centre
27
Parks & Recreation Services
During the 2012/2013 financial year Parks and Recreation successfully delivered capital works with a total
value of $5.1Millon.
Completed Sports Infrastructure Projects
The purchase of 43.8 hectares of land at Charlton for the development of a multi sports precinct was completed
in this period. Tenders will be called in 2013/14 financial year for the development of a master plan and business
model for future development of the site.
Other major projects included:
•
Installation of a new skate park facility and
associated park embellishments at Crows Nest
at a value of $127,000.
•
Additional court upgrades at the Nell E Robinson Park
netball facility at a cost of $121,000.
•
Continued renewal of sports lighting facilities with
new lights fitted to 11 towers at Kearney’s Spring Park
at a cost of $125,000.
•
Total grants of $235,000 provided to the following
clubs under the TRC Community Sport and Recreation
Community Grant program:
CLUBS
Charlton Raceway Inc.
Pittsworth Amateur Basketball
Inc.
Pittsworth & Millmerran Junior Cricket Club Inc.
Crow’s Nest Pony Club
Highfields Football Inc.
Toowoomba Hockey Association Inc.
Millmerran & District Junior
Rugby League Club
Crow’s Nest & District Pony Club
Toowoomba Mountain Bike Club
Pittsworth Tennis Club
Toowoomba Netball
Highfields and District Sport
and Recreation Assoc.
Toowoomba Netball
Association
Pittsworth Leagues Club
During the financial year Master Plans were endorsed by Council for the following facilities:
28
PARK NAME
LOCATION
Cambooya Recreation Grounds
Cambooya
Clifton Recreation Grounds
Clifton
Federal Sports Fields
Oakey
Errol Munt Park
Yarraman
Kratzke Road
Highfields
Kuhls Road (East and West Fields)
Highfields
Parks & Open Space
Nursery Services
An extensive program of playground
refurbishment and upgrading was
conducted throughout the financial year.
The ‘Plants to the Public’ program saw the provision
of 38,848 plants throughout 2012/13 with results
from the satisfaction survey showing residents feel the
quality and range of plants provided was excellent.
Works included:
•
•
•
•
Upgrades to the playground equipment at Heller
Street Park adjacent to Picnic Point to include new
designs of play equipment for Toowoomba with
an investment of $181,000.
Upgrades to park facilities at Webb Park to include
new play equipment and embellishments at a
cost of $176,000.
Upgrades to park facilities at Bicentennial Park
Greenmount to include new play equipment and
embellishments at a cost of $137,000.
Development of Bunya Park to include a new
design incorporating play equipment and
embellishments at a cost of $120,000.
Conservation and Pest Management
The Pest Management Plan 2010 -2014 was adopted
by Council in May 2013.
A range of NDRRA funding submissions were finalised
to progress works on projects such as:
•
Brisbane Valley Rail Trail
•
Cooby Dam Wall road and Lake Cooby picnic area
•
Bushland parks firebreaks
•
Gordon Park pathways
confidence in the accuracy of theses meters and
providing a fresher street appearance.
Regulated Parking
Local Laws Officers continue to enforce parking
restrictions and promote positive public relations
providing friendly and helpful service.
Immunisation
Random patrols provide efficient and effective use
of Council resources in undertaking enforcement
action. Priortisation of areas of significant need for
traffic parking management, and where significant
inconvenience to business operations such as loading
zones, disability access spaces and various safety risks
ensures resources are allocated to best possible use
and outcomes.
Council does not operate quota practices on issuing
infringements but concentrates on performance
accuracy in identifying and accurately issuing
infringements. This practice continues to ensure
consistency and minimise the occurrence of review.
Council parking meter assets operated at greater
than 97% availability during the reporting period and
Environmental Health Services continues to review
and investigate technologies to provide options for
payment and permitting systems.
Approximately half of councils 1000 + single head
meters have been refurbished providing greater
The immunisation service offered to our community
provides a baby clinic each Wednesday from 9am
to 1.30pm and a monthly evening clinic on the first
Thursday of the month from 6.30 to 7.30pm.
During 2012/2013 997 babies were immunised against
14 diseases using 10 different vaccine combinations.
2,378 doses of vaccines were administered. Diseases
vaccinated against are:- Diphtheria, Tetanus, Pertussis
(whooping cough), Polio, Influenzae B, Hepatitis A &
B, Pneumococcal, Rotavirus, Measles, Mumps, Rubella,
Varicella (chickenpox) & Meningococcal C.
Adults were vaccinated with Seasonal Fluvax &
Boostrix against influenza and diphtheria/tetanus/
pertussis with a total of 124 vaccines administered.
The School Based Vaccination Program administered
11,093 vaccinations in 25 high schools to Year 8
and 10 students using four vaccines – Hepatitis B,
Gardasil (HPV) & Varicella for Year 8 students & Boostrix
(diphtheria/tetanus/pertussis) for Year 10 students,
and Gardasil (HPV) for Year 10 boys (in 2013).
29
Licensed Premises
Policy development
In 2012/2013 there were 1,070 licensed premises in
the Council region with 102 new licenses approved,
and two adjustments/amendments to licenses
made. Additionally, two transfers of licenses and 68
Temporary Food Licence Applications were processed
and issued, 103 licences cancelled and three licence
surrenders processed.
Toowoomba Regional Council has currently
developed new policies for the region, within the
following categories in Council’s Policy Framework:
Between 1 July 2012 and 30 June 2013 a total of 373
Food Store Assessment inspections were undertaken,
with 50 improvement notices and written request
notices issued, as well as three infringement
notices issued.
A total of 387 Environmentally Relevant Activity
assessment inspections were undertaken, with an
online food safety course also provided on Council’s
website for food businesses to access.
Animal Management
Council’s companion animal management has been
held as an example of good practice in Queensland.
Animal management has a close working relationship
with the RSPCA which has resulted in the rehoming of
525 unclaimed dogs and 523 unclaimed cats during
2012/2013.
30
•
Strategic Policy – to be approved by Council;
•
Council Policy – to be approved by Council;
•
Statutory Policy – to be approved by Council;
•
Organisational Policy – to be approved by the
Chief Executive Officer;
•
Organisational Procedures – to be approved by
the Chief Executive Officer;
•
Department/Branch Processes and Procedures
– to be approved by the relevant Manager or
General Manager.
All Council policies, with the exception of planning
scheme policies, are required to be developed,
approved and reviewed in accordance with
this Framework.
Received Customer Requests
A Community Consultation Plan for Dog Off-Leash
Areas in the Toowoomba Regional Council area and
Clifton was conducted during the reporting period.
The findings are to be used to propose amendments
to Schedule 7 Dog Off-Leash Areas of Subordinate
Local Law No. 2 (Animal Management) 2011.
Request Type
Total
Parking
3,696
Environmental Health
1,883
Animals
6,666
An online responsible dog ownership course is also
provided on Council’s website for pet owners to access.
TOTAL
12,245
Property Services
The Branch undertook a range of activities throughout
the reporting period including:
•
Council appointed a Fire Safety Advisor to
audit all of Councils facilities and prepare a
fire safety management plan. All facilities are
being upgraded to comply with the latest
legislative standard and an ongoing training
and maintenance management program
has been implemented.
The sale of redeveloped residential land in
Collingwood Close, Middle Ridge is a result of the
Strategic Property Review conducted in 2010 that
identified certain property surplus to Councils
requirements. The land was redeveloped into
residential lots to maximise capital return.
•
The sale of Council Land to the Department of
Community Safety to enable the construction
of a suitably located fire station at Clifton.
•
Significant cost savings have been achieved by
placing the maintenance of all of Council’s air
conditioning systems under one contract.
A long term maintenance and improved
efficiency program has also been established
resulting in the identification and replacement
of equipment that had passed its serviceable life.
Major upgrades include the dehumidifier at Milne
Bay pool and the systems at the Greenmount,
Clifton and Goombungee Service Centres.
•
Council, in partnership with Emergency
Management Queensland (EMQ) supports the
State Emergency Service in many areas, including
administration, the provision of sheds, vehicles
and small machinery (chainsaws, generators)
and the ongoing maintenance of these items. Its
commitment to also interact with the community
through the provision of vital information
relating to Disastrous/Emergency events at all
opportunities is highlighted by staff attending all
of the regional shows throughout the region as
well as other high profile events at these centres.
Council is continually committed to ensuring
that all relevant groups have sufficient numbers
of volunteers to respond to calls for help from
the community as well as Queensland Police,
delivering services as outlined within their core
business directives.
In July this year, the Council Disaster
Management team conducted a significant
operational exercise, code named ‘BLOCKIE’.
- This exercise was conducted in ‘real time’ over
five days, and was designed to provide Council
Local Disaster Coordination Centre staff with an
opportunity to take direction from another
Lead Agency.
•
•
•
- Benefits of this include a heightened awareness
of actions to be taken by the community,
should it be impacted by a significant
emergency event, and information about what
services are available before, during and after
such an event.
•
The sale of Council land at Shepherd St Drayton
appropriately located for a future ambulance site
to service the southern area of Toowoomba and
townships such as Cambooya and Wyreema.
•
The purchase of the property at 528 Ruthven
Street. The building will be demolished and
development to occur for a landscaped
pedestrian link as part of the Toowoomba City
Centre Masterplan.
•
A single contractor was appointed for each of the
various other building maintenance functions,
such as pest control and security, resulting in
significant cost savings and improved regular
servicing of all facilities across the region.
•
The former TFD Joinery building at 156 Jellicoe
Street Toowoomba was demolished and the
site reverted to creek corridor open space
as part of the Gowrie Creek Catchment
Management Strategy.
•
An old Saw tooth roof building with asbestos
cement wall and roof cladding known as
‘J Block’ at the old TAFE site in Hume Street was
demolished as part of a program to prepare the
overall site for future development.
31
32
Planning & Development Services
Improving business processes and compressing
assessment time frames continues to be a major
focus for the development assessment team.
The Branch’s e-Planning Project has commenced,
with a Vision and Current State Review completed,
together with a Gap Analysis and Roadmap. This will
lead in 2013/2014 to the preparation of a Project
Implementation Plan to progress online and electronic
services for planning and development activities.
Expansion of the FastTrack initiative to additional use
types is also underway with a plan to introduce two
additional FastTrack kits in early 2014.
The Branch has also finalised preparation of a two
year Action Plan which is based on the SEQ Council
of Mayors Leading Practice Framework for
Development Assessment.
This Plan forms part of Council’s intention to
participate in the Commitment for Planning Reform
Project endorsed by the SEQ Council of Mayors. The
Action Plan addresses the key areas of management,
interaction, process and business strategies.
Implementation of the Temporary Urban
Consolidation Incentives Policy 2.31 and the
Temporary Economic Development Incentives for
District Townships Policy 2.32 have also been a focus
for the Branch.
Since implementation in March 2013 (and to 30 June
2013), the Development Assessment Branch has
received 57 requests and approved 36 requests for
discount under the urban policy and has received
and approved one request under the district
policy, representing substantial savings to the
development industry.
33
Building & Compliance
The Building and Compliance Branch provides
plumbing approval and inspection, building
certification and advice, and development compliance
control for the region. These areas of service delivery
maintained a high level of activity for the 2012/13
financial year.
Comparison of activity over the four year spread from
2009/10 to 2012/13 for development compliance
requests and notices issued is detailed below.
1400
Notices Issued
1200
Similar to the previous year, the Toowoomba
Region displayed less impact from the continuing
depressed development industry state than the rest of
Queensland.
Applications dealt with by the three functional areas
Plumbing and Drainage, Building Certification, and
Development and Compliance – remains consistent
with previous years at 2275.
These applications break down as follows:
•
Plumbing and Drainage – 1,197
•
Sewer Sitings – 62
•
Building Certification – 401
•
Building Discretions – 394
•
Miscellaneous Building/Plumbing – 221
Customer Requests
1000
800
600
400
200
0
2009/10
The chart below provides a breakdown of
applications by type.
Applications
2010/11
2011/12
2012/13
Building works undertaken within the region for
2012/13 is valued at $397.725 million.
Despite the weakened market, this figure compares
favourably with the value of works for the 2011/12
financial year ($335.238 million) again indicating a
modest growth to the previous year.
Plumbing & Drainage 1197
Sewer Sitings 62
Building Certification 401
Building Discretions 394
Misc. Building & Plumbing 221
A combined total of 10,671 inspections were
undertaken relating to plumbing works, building
works and customer requests associated with
development compliance matters.
The chart below provides details of the inspection
type split.
Inspections
Building Inspections 1269
Development Compliance
Inspections 4785
Plumbing Inspections 4617
Response to customer requests has increased
markedly over the 2012/13 year with totals with 1,240
customer requests responded to through 4,785 related
inspections undertaken. As a result of this activity there
were 1,106 Notices issued for the financial year.
34
Looking forward
Throughout the 2013/14 financial year, Building
and Compliance will:
• Assess and determine building certification and
compliance as well as plumbing applications.
• Position the Branch to take more proactive role in
development compliance.
• Undertake process and service review to identify
efficiencies and enhance service delivery.
Strategic Land Use
Implementation of the new planning scheme has
gone smoothly with a decrease in red tape and
a decrease in regulation level resulting in greater
engagement with the development industry
and residents.
Council purchased the ‘Sew Handy” building and
approved a draft landscaping plan to turn this
building into a green pedestrian link linking Ruthven
street with the Annand Street carpark.
Final designs are currently being prepared with the
works due to be completed by 30/6/14.
Highlights
Highlights for 2012/13 include:
•
•
•
Introduction of an Urban Design Initiative,
to facilitate the quality of design as the area
develops, which resulted in the development
of an Urban Design Strategy, 10 Urban Design
Priorities for the Toowoomba Region, the
formation of an Urban Design Place Making Panel
and the future introduction of an Awards for
Excellence Program.
Completion of a Commercial and Retail Land
Needs Review to provide an updated assessment
of the supply and demand for commercial and
retail land.
Introduction of a Temporary Urban Consolidation
Incentives Policy with a view to stimulating
medium-density development in existing urban
centres; increasing residential density to provide
for increased housing choice; increasing the
potential for public transport to become more
viable; and to expand the overall housing stock
available to buyers throughout the urban areas of
the Toowoomba region. (Between January – June
2013 Council commenced an incentive policy to
promote unit and small lot with a total of
127 units approved.)
•
A Flood Study Scoping Plan was completed
as a first step to determine the Flood Studies
required to enable Council to prepare a Flood
Risk Management Plan and amend the Planning
Scheme.
•
Completed the preparation of the Highfields,
Meringandan and Meringandan West Local Plan
Report following extensive stakeholder and
community engagement.
•
Completed all planning and design aspects to
enable the construction of the Toowoomba
Region Arts and Cultural Centre to commence
in 2013/14.
Other major projects include a review of the Priority
Infrastructure plan to keep current with standards of
development and to ensure maximum benefit for the
development industry and TRC community.
Council participated heavily in the State government
review of Infrastructure Charges, with the final
decisions due to be announced early in 2014.
Council has also commenced work on a CBD
car parking study due to be completed in
December 2013.
Toowoomba Regional Planning Scheme
KPMG consultants undertook an independent review
of Council’s planning scheme and found the TRPS:
•
Is consistent with the Productivity Commission’s
best practice principles for planning schemes;
•
Contributes over $35 million of value-add to the
Toowoomba regional economy through reduced
assessment levels for residential, commercial and
industrial developments over a period of 15 years;
and
•
Contributes over $900 million of value-add and
1500 full time equivalent jobs to the Toowoomba
regional economy through construction activity
associated with PIP infrastructure investment over
the same period.
Economic Development
The Economic Development Strategy was adopted
by Council outlining initiatives to be undertaken by
Council and by the Toowoomba Surat Basin Enterprise.
International Relations
Council adopted a new International Relations
strategy which outlines the activities with our
international partners and the importance of these
relationships to the Toowoomba Regional Community.
Through 2012/13 Council undertook commercial,
retail and Industrial land needs reviews to ensure we
are current with understanding the needs of those
industries, as well as participating in workshops and
lodging submissions regarding the draft Darling
Downs Regional Plan prepared by State government.
Strategic Land Use also prepared a Toowoomba Region
Housing Strategy (to go to council for adoption later in
2013) and commenced preparation of the Toowoomba
Region Sustainable Transport Study.
Council recruited 8 Assistant English Teachers who will
work in our Sister City Takatsuki Japan for 12 months
teaching English to primary school students.
Council representatives attended and exhibited at
the Paju Chamber of Commerce and Business Expo in
September 2012.
Council also hosted delegations from Paju and
Takatsuki during Carnival of Flowers 2012.
35
36
Construction & Maintenance
Managing Council’s road infrastructure and
providing the necessary upgrades to meet the
demands of a growing population continues to
be a major challenge having regard to:
•
Community needs and aspirations;
•
Industry standards;
•
The need to provide a safe and
efficient road network; and
•
The ability of Council and the
Community to fund such standards.
With a total road network of 9,660km, there is
recognition by Council that the upkeep of the sealed
roads (3,215km) and unsealed roads (3,584km) will
require a significant injection of funds to maintain
these assets in a safe operating condition.
There is almost 2,800 km of unconstructed roads
that are not maintained.
37
Capital Works
Renewals
Capital Works projects to the value of $33.15 million
were undertaken during the 2012/13 financial year
including the following :
While Council increased the allocations for this work,
a large backlog of renewal work is still required to
improve the serviceability of the network. This funding
will ensure the condition of sealed roads in particular,
does not deteriorate to a point where expensive
reconstruction is necessary.
•
Nelder Park, Toowoomba – construction of
Detention Basin (Bio-Filter)
•
Keding Rd, Westbrook – drainage channel
construction
Gravel Resheets
$4.3 million
•
Helens St, Pittsworth – drainage improvements
Reseals
$4.5 million (163km of
sealed roads resurfaced)
•
Bridies Rd, Greenmount – Reconstruction
Asphalt Overlays
$1.75 million
•
Cudmore Rd, Nobby – Reconstruction
•
Woodlands Rd, Greenmount – Reconstruction
•
Russell Ct, Palmerstone Ct, Disraeli Ct, Wyreema –
Reconstruction
•
Mowen St/Hinz St, Clifton – Reconstruction
•
Bostock Rd, Lemontree – Floodway reconstruction
•
Antonio Rd, Millmerran – timber culvert
replacement
•
Cecil Plains Moonie Rd, Dunmore – Reconstruction
•
Nelson St/Ramsay St, Toowoomba – Reconstruction
inc bike lanes
•
Jondaryan Evanslea Rd/ St Ruth Rd –
Reconstruction of intersection
•
Florence St, Millmerran – Reconstruction
•
Punchs Creek Rd – Widen and Seal
•
Aster St/Whittle St, Pittsworth – K&C, drainage
and sealing
•
Maddern Rd, Pittsworth – Reconstruction
•
Linthorpe Rd, Pittsworth – Reconstruction
•
Clifton Pittsworth Rd, Felton – Reconstruction
•
Crown Nest Blackbutt Rd, Pierces Creek –
Reconstruction
•
Campbell St, Toowoomba – repairs to bluestone K&C
•
Clifford St, Toowoomba – Reconstruction
commenced
•
Harrow St, Drayton – timber culvert replacement
•
Drayton Wellcamp Rd, Toowoomba –
Reconstruction
•
Ganzer Rd, Gowrie Junction – Reconstruction
•
Crows Nest Blackbutt Rd, Pierce Creek –
Reconstruction
•
Jondaryan Nungil Rd, Jondaryan – Reconstruction
•
Heiligs Rd, Glencoe – Drainage, Widen and Seal
Maintenance
Routine and scheduled maintenance activities were
carried out to ensure roads functioned efficiently in
terms of ride comfort, pavement and wearing surface
defects, notwithstanding existing features such as
narrow sealed width and deficient horizontal and
vertical alignment.
Actual expenditure for the year was $20.1 million.
In addition, Council carried out routine and
programmed maintenance work for the Department
of Transport and Main Roads on their state controlled
roads (857km) in the TRC region. This was by way of a
Road Maintenance Performance Contract (RMPC) to an
amount of $3.6 million.
Numerous concrete footpaths/bikeways, bus
stop upgrades, and stormwater drainage pits
were also upgraded.
38
Transport & Drainage
Asset Management
Design
Throughout the 2012/13 financial year a
number of activities were undertaken including:
A variety of design projects were undertaken during
2012/13 including:
•
$170,000 of road video and data extraction for
the sealed road network.
•
The 2012/13 design program operating on a
project value was 98% complete.
•
$220,000 of gravel road video and ground
penetrating radar surveying.
•
The 2013/14 design program (operating on a
project value of $17.9M) was commenced.
•
$70,000 of Level 2/Level 3 bridge inspections.
Road Operations
•
$70,000 of traffic counts on arterial and sub-arterial
roads around the region.
•
Completed $110,000 pilot project for drainage asset
data validation and condition assessment.
•
Compiled $850,000 program for further data
collection and condition assessment activities
for 2013/14.
•
Parking Operations – a very high level of vending
machine availability was achieved throughout the
12 months. Designs were prepared for substantial
disability compliance upgrade works on the ground
floor of the Russell Street bus interchange.
•
Traffic Signals – traffic monitoring camera system
and STREAMS interface completed and operational,
with $100,000 of ongoing renewal
and upgrade of traffic signal assets.
•
Road Safety – commenced a review of high
risk locations on the Local Roads of Regional
Significance Network, to develop proposals for
future road safety treatment projects.
•
Street Lighting – completed lighting upgrade
within Ergon Gateways project on Ruthven Street
(Bridge Street to Jellicoe Street); LED lights being
trialed in Neil/Annand Street Car Park.
•
Application Statistics for 2012/13: 723 Land Access
Certificates, 160 Works on Roads permits, 103 Wide
Load approvals.
•
Customer Service: 3,394 Pathways received for
12 months July 2012 to June 2013; 310 in progress
at end of June.
Transport Planning
A number of key tasks were undertaken during
the reporting period, including:
•
•
•
The commencement of the Toowoomba Regional
Sustainable Transport Strategy: agreement with
the Department of Transport and Main Roads to
contribute $125,000 to support traffic modeling
being undertaken by Parsons Brinckerhoff.
Extensive work undertaken on O’Mara Road
concept planning ahead of Royalties for the
Regions grant application.
Initiated the Regional Active and Public Transport
Advisory Committee (RAPTAC).
Drainage Planning
Support was provided to a variety of extensive
programs including:
•
Technical advice regarding Flood Hazard
Mapping Studies.
•
The Oakey Flood Study development of draft report
and detailed mapping.
•
As part of the Highfields Flood Study, development
commenced on various models for Klein Creek and
Meringandan Creek.
39
Aerodromes
Project Services
The Project Services team has been involved in
the delivery of a broad range of projects during
the 2012/13 financial year. These have included:
•
The Toowoomba Aerodrome Master
Plan commenced.
•
RPT Services: Commercial airline Skytrans
commenced direct flights from Toowoomba
to Sydney on 1 July 2012.
•
Capital Works: Preliminary designs for the
Toowoomba Aerodrome passenger terminal
disability compliance upgrade was completed
during 2012/13. A $70,000 project to upgrade
security fencing around lease hangars and
perimeter fencing was completed, as well as the
commencement of a $70,000 upgrade of lease
electricity supply.
•
•
National Disaster Relief and Recovery Arrangements
(NDRRA) program – substantial completion of the
$130M 2011 Flood Event restoration program,
focussing predominantly on road restoration in
northern districts, and completion of major projects
including Bain Court drainage, South St culvert,
Maria Creek Rd, Willow Springs Rd, Djuan Rd bridge.
Investigations and scoping were also carried out for
works for the 2013 Flood Events
•
Gowrie Creek Catchment Flood Mitigation Strategy
– strategy concepts developed, design of West
Creek (James-Herries) channel works commenced
•
Gowrie Creek (Toowoomba) Flood Early Warning
System – Scoping and preliminary installation
works completed
Looking forward
•
Completion of upgrade to Clifton public
swimming pool
For the 2013/14 financial year, Project Services will
be managing the delivery of key projects such as:
•
Toowoomba Outer Circulating Link Road Project
– concept design and preliminary on-site works
including demolition complete; detailed design,
preconstruction activities and procurement of
construction contractor were commenced
•
Neil St Bus Interchange – repair and upgrade
works commenced.
Initiated the Toowoomba Aerodrome Advisory
Committee (TAAC).
• Completion of NDRRA restoration and betterment
works in liaison with principal program consultant
and civil contractors, including Stage 2 of the
Clewley Park detention basin
• Continuing works from the Gowrie Creek
Catchment Flood Mitigation Strategy, including
construction of the West Creek (James-Herries)
channel works and Goggs St drainage
• Installation and commissioning of the Gowrie
Creek (Toowoomba)and Oakey Flood Early
Warning Systems
• Commence construction of the Outer Circulating
Link Road Project
Plant & Fleet
Throughout 2012/13 Plant and Fleet Branch
continued to enhance Regional fleet management
practices leading to better fleet coordination and
management of expenditure by:
•
Reviewing and enhancing our tyre management
and purchasing;
•
Reviewing our oil procurement and use;
• Completion of the Neil St Bus Interchange repair
and upgrade works
•
Measuring our proactive and reactive
maintenance statistics;
• Oversee the Dent Street Railway bridge
replacement in conjunction with Queensland Rail
•
Using Fleet utilisation reporting to highlight and
dispose underutilised plant and equipment;
• Construction of Newtown Park Centenary works
• Commencement of O’Maras Rd Upgrade Stage 1
40
Water Operations
Council continues to focus on supplying the 135,000
connected residents with the best quality drinking
water possible. Emphasis is on getting the best
possible performance from Council’s existing water
treatment plants, ensuring consistent compliance
with legislated drinking water standards.
to its water sources and the heavy reliance on
groundwater for regional supplies results in the
need to pump all of the 12,000 megalitres supplied
during 2012/13 and means that rising electricity
charges continue to have a major impact on the
cost of producing water.
As a result drinking water quality complaints have
fallen by a further 23% compared with 2011/12.
The quality of drinking water supplied to the
Highfields, Cabarlah and Meringandan East areas
was further improved by the commissioning of the
Mt Kynoch to Highfields drinking water pipeline in
August 2012.
For 2012/13 electricity charges for water supply
totaled $2.62M, representing 34% of the total cost
of sourcing, treating and supplying drinking water.
Toowoomba’s unique geographical relationship
For the Toowoomba drinking water supply alone,
$2.18M or 39% of the total cost, was spent on
electricity. Ongoing electricity price increases mean
that managing electricity charges and consumption
will be central to containing future water costs.
41
Council operates 12 wastewater schemes, collecting
and treating almost 10,000 megalitres of wastewater
each year.
As with water treatment and supply, electricity costs
are significant, totaling $1.50M or 25% of the total
operating cost for 2012/13. Council’s operations staff
remain committed to achieving the best possible
effluent quality from our existing wastewater treatment
plants and maximising appropriate reuse of
treated effluent.
The commissioning of the Highfields to Wetalla
wastewater and Oakey to Wetalla wastewater pipelines
in June 2013 and August 2013 respectively will improve
environmental performance and make more efficient
use of Wetalla WRF treatment capacity.
Environmental compliance continues to improve with
the ongoing implementation of Council’s Trade Waste
Environmental Management Plan across all of our
wastewater schemes. This is helping to reduce the load
on and improve the performance of our wastewater
treatment plants, while maximising staff productivity
by reducing the time spent on clearing sewer
blockages and other damage caused by unauthorised
trade waste discharges.
All water and wastewater operational activities are
supported by Council’s National Association of
Testing Authorities (NATA) accredited Laboratory
Services section.
Strategy & Coordination
Among the achievements for the Strategy and
Coordination (Water & Waste) Branch in 2012/13 was
the continued development of network models by
the Network Planning Section. These models assisted
with detecting deficiencies in the existing water and
sewerage networks as well as future infrastructure
requirements to service growth and development.
Planned augmentation of specific network
infrastructure has subsequently been included in
future capital works programs.
The Branch’s water and waste educators attended
35 institutions and presented to 61 classes with
1,383 students and adults. There was a substantial
increase in the number of requests for Waste
awareness and minimisation lessons.
There was also a 200% increase in the number
of community organisations requesting Waste
awareness presentations.
Another major project was the determination of
impacts on Council due to the carbon pricing
mechanism component of the federal government’s
Clean Energy Futures package. This project identified
Council’s reporting obligations and future liabilities
from Council landfill operations.
Coordination and management of our third party
certified Quality and Food Safety (HACCP) Management
Systems continued with the successful recertification
42
of both systems for a further 3 years as well as the
continued implementation of an ISO 14001 compliant
Environmental Management System.
Contingency Plans have been developed to
manage business continuity of the Waste Water
network Infrastructure in the scenario of loss of
service through critical assets. Similar plans are being
developed for Water network assets.
Water infrastructure Services has commenced a major
project to collect and validate asset data for use in
a new Asset Management System. This system will
facilitate a formalised approach to asset management
and methodology within Water and Waste Services
Group. It will also allow development and continuing
review of management and maintenance programs.
This will maximise the effectiveness of resourcing and
funding water assets and will enhance the way in which
water infrastructure is managed and maintained
Planning has commenced for a major study to analysis
the gaps in the current Water and Waste Telemetry and
SADA networks to define what needs to happen now
and provide strategic long term direction for where
Council needs to be in the longer term.
A study has been progressed to examine options for the
better control of electricity usage across Council’s active
water and wastewater assets due to the electricity tariff
changes that are being mooted for the future.
The functional rollout for Water Infrastructure Services
is continuing with Goombungee and Oakey coming
into the Group. Planning is now underway examining
rationalising the workloads of the areas to reflect the
resourcing available.
In January and February 2013 major overflows were
experienced from all three of Councils bulk Water
Storages. These were the second largest on record for
all three storages. The Emergency Action Plans for all
three storages were activated and performed well.
Annual dam safety inspections were carried out during
July/ August 2012 and annual document revision for
2011/12 will be carried out to comply with the Dam
Safety Condition Schedules issued by DEWS. The
document review for 2011 was completed and reports
issued to DEWS as required.
Rectification works along the Wivenhoe pipeline
Route were commenced to repair erosion and flood
damage that had occurred due to the flood events of
2011 and 2012.
Major controls valve and diversion works were carried
out on the Western Trunk water supply trunk main
to allow better management of supply flows to the
western side of Toowoomba and to the Oakey supply
line. This now allows the trunk main to be isolated and
supply to Oakey to be maintained and vice versa.
Waste Services
Water Project Services Branch is responsible for
design, construction and commissioning of Water and
Wastewater capital works projects
Waste Services has worked through a period of major
change in the last 12 months. The Queensland State
Government introduced and then removed a Waste
Levy. A price on Carbon was on, off again and then on
and implemented with Council triggering the threshold
set by the Government at its Toowoomba Waste
Management Centre. As a result there is work underway
with regard to the management of landfill gas at this
site, as well as further progress on the expansion of
the capacity of the facility, with detailed design well
underway for the expansion of the facility and a landfill
gas system to be retrofitted in the facility.
The Toowoomba Wastewater Infrastructure Project
(TWIP) program of works continued throughout
2012/13 including the construction of gravity and
pressure sewer mains and sewage pumping stations.
The $50 million program is being delivered through
an Early Contractor Involvement (ECI) project delivery
methodology with the following projects:
•
Highfields to Wetalla Water Reclamation Facility
Trunk Sewerage Network;
•
SPS 55C Glenvale Trunk Sewerage Network (sewage
pumping station at McDougall and South Streets);
•
Westbrook Trunk Sewerage Network
(Westbrook to Kooringa Valley);
•
Mt Kynoch Water Treatment Plant Sludge
Thickener; and
•
Western Trunk Sewerage Network (Oakey to Wetalla
Water Reclamation Facility including sewage
pumping stations at Oakey, Kingsthorpe, Gowrie
Junction and Kooringa Valley).
Construction work on all projects is nearing completion
with commissioning of the infrastructure scheduled to
commence mid-July 2013. Following commissioning
of the new infrastructure, existing sewerage networks
(gravity sewers, sewage pump stations, treatment
plants) will be modified and/or decommissioned.
The Highfields wastewater treatment plant, the Oakey
wastewater treatment plant and the temporary
Westbrook wastewater treatment plant will be taken
out of service and decommissioned.
Council has closed a number of smaller landfill
sites as part of the implementation of its Waste
Management Strategic Plan, and plans are underway
for the conversion of some existing landfills to more
environmentally friendly waste transfer stations.
Concept planning is underway for waste transfer
facilities at Kleinton, Greenmount and Pittsworth.
Council has introduced its new generation waste
collection contracts, which saw the introduction of a
dual bin (garbage and recycling) kerbside collection
service to properties within the collection zone, and
the optional green waste service in certain parts of
the region. Almost 56,000 properties are now serviced
every week at the kerbside, and over 19,000 have taken
up the optional green waste service, diverting over
6,000 tonnes of green waste from landfill.
Council is working on plans for the rehabilitation of
some of the landfills which it has closed focusing on
higher impact locations first.
43
44
Finance & Business Strategy
Financial Services
Throughout the 2012/13 financial year the Financial
Services Branch has worked through a wide variety
of challenges to deliver professional advice and
services to Council.
The 2013/2014 Budget was adopted on 28 June
2013 and the 2013/2014 Fees and Charges on 18
June 2013. The Fees and Charges format on the
Council website has been enhanced to enable
viewing online using emerging technology.
A detailed Standard Suite of Reports has been
developed and is emailed to managers each
month detailing operational and capital expenditure
against budget resulting in more cohesive
relationships developing between designated
Management Accountants and Branch Managers.
Ongoing budget training sessions were provided
across Council for all Managers and budget preparers.
The Financial Services Branch received 41,701
customer requests during the year - an increase of
16% over the previous year, with all rate notices
issued within set timeframes. The ongoing
development and review of Financial Services
Branch policies was a continued focus.
The achievements reported last year about the
development of the Procurement Team continue
with the commencement of On Line Requisitions on
19th November 2012.
The number of invoices received without a purchase
order reference has decreased from approximately
500 on hand at any one time to approximately 60.
Identification and in-depth training of 150 order
requisitioners has provided operational units with a
point of contact for order creation, compliance and
order receipting.
Internal Audit has been a focus during the year
with most functional areas of the Financial Services
Branch audited. This process has resulted in the
identification of opportunities to implement best
practice and also to better identify areas of risk that
have been mitigated. The overall process has had a
significant value added outcome for the Branch and
on the whole demonstrated that controls, systems
and procedures were operating at an acceptable
level are now performing at an enhanced level.
The Financial Services Branch has been very much
involved in the financial management of the Natural
Disaster Relief and Recovery Arrangements with
secondment of a management accountant to
the program.
Claims in excess of $120 million have been made to
the Queensland Reconstruction Authority for the
2011 event and claims are anticipated of around
$35 million for the 2013 events.
Council’s Rate Arrears position throughout
2012/2013 decreased from 5.47% (as at 30 June
2012) to 4.71% (as at 30 June 2013) due to
improved debt collection strategies. During the
past three years the downward trend in rate arrears
has been encouraging.
45
Information, Communications & Technology
In the 2012/13 reporting year, Council continued
to deliver expanded, contemporary information,
communications and technology solutions that save
customers and staff time and money by providing
access to the right information, at the right time in the
format and from the location of their choice.
46
•
Implementation of a Managed Print Service
underway to reduce organisational document
production costs progressing with projected
savings of up to 30%.
•
Council also commenced a substantial revision of
core systems that will provide the basis in the coming
years of modern asset management and mobile field
solutions.
Implementation of new automated spatial facilities
management technologies to support asset
management and reporting.
•
Implementation of online Rates General Enquiries
and Online payments.
Particular achievements during the year included:
•
Procured replacement integrated systems for
Finance, Payroll, Human Resource Management,
Supply Chain and Asset Management, with detailed
solution design well underway.
•
Council continued to work very closely with the
NBN Co on the National Broadband Network
rollout with the Toowoomba region being one of
the earliest and fastest rollouts across the nation.
Fibre services now available to 5 areas around
the city with another 5 under construction, and
a substantial urban area now has access to high
speed fixed wireless services.
•
All ICT services were delivered for over 72hrs each
week, with in excess of 99.5% availability
•
Enhanced customer service capabilities offered
through the implementation of video conferencing
solutions for external customers their premises and
Council Service Centres.
•
Council Two Way Radio system network upgraded
to improve communication quality and reliability.
•
Trial of GPS vehicle tracking systems completed
with opportunities for improving plant and fleet
utilisation now being targeted.
Customer Service
Council continues to deliver an efficient and effective
customer service experience through its customer
contact centre and eight regional service offices.
A number of new initiatives were launched throughout
the year to provide residents with even more options
to contact council. These included the implementation
of a program to bring senior staff members to regional
offices, the introduction of video conferencing facilities
at regional hubs and the expansion of online options
to include animal registrations and payment for most
council services.
We reached out to local communities and community
groups through our Community Liaison Officer
engagement and presence, and the introduction of the
Councillor/Community Engagement Forums.
2012-2013
Financial Year
Grade of Service (GOS)
82.23% answered
within 20 seconds
Calls Abandoned
3.07%
Average Handling Time (AHT)
455 secs
(7mins 35secs)
After Call Work component
192 secs
(3mins 12secs)
Counter Transactions
Counter AHT
74,186
Average talk time (talk plus hold) 263 seconds
First Call Resolution (% of calls closed first call) 97.51%
Average speed of answer 20 seconds
Average handling time (talk time plus
hold plus wrap time) 455 seconds
Throughout the 2013/14 financial year, Customer
Service will:
20 seconds
152,840
Figures for the 2012/2013 Financial Year:
Looking forward
Avg Speed of Answer
Calls Answered
These forums, scheduled across the Toowoomba
Regional Council area, provided residents with an
opportunity to discuss local issues first hand with
the Mayor, Councillors and senior staff members
within council.
• Further expand our Video Conferencing
capabilities to our regional offices
• Continue to explore new opportunities and
initiatives to make it easier to talk to council
• Build and strengthen our involvement with the
community by further developing our Councillor
Community Engagement Forums, providing
greater access and visibility via My Community
Directory, and the work undertaken by our
Community Liaison Officers.
476 secs
(7mins 56secs)
47
People & Organisational Development
The People and Organisational Branch (POD) plays a
vital role in assisting Toowoomba Regional Council
achieve its Corporate Plan objectives and to continue
to be an employer of choice. In 2012/13, POD Branch
focused on:
•
Developing and implementing workforce
and succession planning strategies
•
Implementing Certified Agreements
•
Continuing to develop and implement
programs that promote and enhance staff
health and wellbeing
•
Gauging the engagement of staff through the
‘staff survey’ and working with stakeholders to
implement outcomes of the survey.
The Toowoomba Regional Council Number 2
Employees Certified Agreement paid the last pay
increase provided for under the Agreement on 1 August
2013. The nominal Expiry date of that Agreement is 31
July 2014 and as such negotiations for the replacement
Enterprise Agreement will commence in the New Year
of 2014. The Toowoomba Regional Council Number 2
Salaried Officers Certified Agreement in contrast, has
a nominal expiry date of 28 February 2015 and as such
no negotiations will be undertaken in the 2013/2014
financial year.
Apprentices and Trainees
Continuing to develop effective strategies which will
assist Council in addressing challenges brought about
by the aging workforce will continue to be a priority.
48
Employee Relations
During the 2012/13 financial year Council appointed 28
trainees and apprentices under the First Start program.
Our new group of trainees consisted of 11 women,
17 men, 1 Aboriginal and Torres Strait Islander people,
no persons with a disability and non-English speaking
background and 22 young people aged 15-24 years.
Year
Men
Women
Non-English
speaking
background
Aboriginal and
Torres Strait
Islander Peoples
People with
Disabilities
Total number
of employees
2012-13
1079
562
49
30
8
1641
2011-12
1093
569
47
29
11
1662
Employee Engagement
Our staff engagement survey tool “Your Voice” has
provided Council with a unique opportunity to improve
interactions between staff and identify strategies to
advance the longer term goals of the organisation.
The “Your Voice” survey is now used in all 27 Branches
across Council as an improvement tool to increase
the Branches overall performance and contribution
to Council. Each Branch was initially tasked to identify
at least 3 local action plans from the survey as being
relevant, important and strategically applicable to the
ongoing future success of the Branch and Council.
Initially, 205 actions were identified and each Branch
has progressively addressed each action plan to ensure
that each target is achieved. Currently 59% of all
action plans have been completed across Council with
increasing the quality workplace communication being
one of the more common actions being addressed.
Workplace Health and Safety
19.00
18.19
18.00
18.35
20.00
17.45
17.00
15.00
16.05
16.00
10.55
10.00
15.59
6.81
15.00
5.00
14.00
4.40
0.00
LTIFR
LTIFR
LTIFR 2010-2011
LTIFR 2011-2012
LTIFR 2010-2011
LTIFR 2011-2012
LTIFR 2012-2013
Scheme Rate
LTIFR 2012-2013
Scheme Rate
The Local Government Workcare (LGW) Scheme contribution Rate for 2013-2014 has risen from 1.431% to 1.50%, a
rise of 4.82. Toowoomba Regional Council’s contribution rate has risen from .879% to .916%, a rise of 4.2%. Although
a rise in our contribution rate is not desirable it should be noted that the rise in our contribution rate is less than the
average, with the actual contribution rate still the lowest amongst similar councils.
The rise is due to industry trends and the actual increase is less than the scheme rate and reflects Council’s continued
good performance in the management of Work Health and Safety and work related injuries.
49
Stakeholder Engagement & Communication
Throughout 2012/13 Stakeholder Engagement
and Communication Branch focused on strategiccommunications in direct support to major projects
and on specific stakeholder engagement tasks
including the successful “Councillor Community
Engagement Sessions”.
The Branch also provided media liaison, advertising,
graphic design, Web content, speechwriting, video
and stills images production and stakeholder
engagement services to the Council.
Initiatives made during the year include the
establishment of a Council Web Television studio.
Capitalising on the increasing use of social media and
Web-based communication tools Council developed
the in-house Web TV capability to produce a weekly
“Council News” segment that is hosted on YouTube,
as well as regular video segments on any number of
topics of interest to the community.
Council’s flagship website has seen more than one
million visits during 2012/13, while better than 1,500
individual posts were made on Council’s Facebook
page, with 23,600 “likes’ registered as a result.
Council “Tweeted” 1500 times throughout the year,
attracting more than 2670 followers seeking up to
date information on scheduled events as well as the
unexpected such as the Australia Day flooding.
Stakeholder Engagement and Communication Branch
also communicated with residents via traditional
media, issuing more than 580 media releases, alerts or
speeches for use by elected representatives.
The Branch issued almost 500 print media
advertisements, commissioned and wrote 11 “Council
Connections” episodes that ran on the Seven Network,
produced 11 separate radio campaigns and a dozen
different television campaigns through 2012/13.
Community response has been positive with a total of
122 individual segments attracting thousands of hits
and a regular audience of approximately
17,500 people.
50
Governance
The Council is the decision-making body for Council
business; however, to manage the decision making
process, five committees were established following
the election to focus on:
•
Planning and Development
•
Water and Waste
•
Infrastructure
•
Environment and Community
•
Council has established a co-sourced model of
service delivery in partnership with KPMG to assist in
undertaking an independent and objective internal
audit. This arrangement provides Council with access
to extensive expertise and specialist skills, seamless
delivery of services and the opportunity to mentor,
build capacity and drive the development of new
business models.
All Councillors are members of each of the five
committees with each committee having a chair.
Portfolio leaders have been appointed to the four
committees to share the workload. The committees
reflect Council’s organisational structure.
Agendas and Minutes for the meetings are published
on Council’s website to demonstrate Council’s
transparency and accountability.
Council also hosts a range of civic functions, including
the over 80’s Christmas Party, the Carnival of Flowers
Garden Party, five citizenship ceremonies, the Mayor’s
Prayer Breakfast and Mayoral Medals Awards.
Another function managed by Governance Branch
is Council’s internal audit to assesses and evaluate
control measures to manage Council’s operational
risks. This has been established in accordance with
section 105 (1) of the Local Government Act 2009 and
section 207 of the Local Government Regulation 2012.
Council’s Audit Committee is established in
accordance with section 105(2) of the Local
Government Act 2009, section 210 of the Local
Government Regulation 2012. The Committee is
an advisory Committee to Toowoomba Regional
Council (Council) pursuant to section 264 of the
Local Government Regulation 2012. The primary
objective of the Committee is to assist Council in
fulfilling its corporate governance role and oversight
responsibilities relating to accounting and
reporting practices.
Council’s Audit Committee was reviewed and
restructured during 2011/12 to reflect ‘better practice’
and the new regulations. The new Committee
includes four independent and external members,
with two Councillors.
Looking forward
Throughout the 2013/14 financial year,
Governance will:
• Review and ensure compliance with policies,
standards, codes and other legislative
requirements, and;
• Integrate audit and risk management to improve
assurance and value to Council.
51
52
Legislative Information 2012/13
CONTENTS
Resolutions made by Council
53
Councillors
54
Councillor remuneration,
including superannuation contribution
Councillor expenses, reimbursements
and vehicles
TRC expenses reimbursement policy
Facility/device provided for Councillor use
Orders and recommendations
Competitive neutrality complaints
Executive remuneration
Overseas travel
Council meeting attendance
Complaints made, resolved and unresolved
54
54
55
58
59
59
59
60
60
61
Resolutions made by Council
1. That Council adopt the remuneration payable to Councillors as set by the Local Government Remuneration
and Discipline Tribunal, as follows:
REMUNERATION RATES*
Mayor
Deputy Mayor
Councillor
Resolution made by Council
on January 24, 2012
Resolution made by Council
on January 22, 2013
From 1 January to 31 December 2012
From 1 January to 31 December 2013
$ 150,864 pa
$ 102,862 pa
$ 89,147 pa
$154,636 pa
$105,434 pa
$91,376 pa
*Set by the Local Government Remuneration Remuneration and Discipline Tribunal
Resolution made by Council November 18, 2008.
1. That Council adopt the approved amended Councillor Expenses Reimbursement Policy pursuant to section 236B
and 250AR Local Government Act 1993, to authorise the payment of reasonable expenses and the provision of
facilities associated with the discharge of Councillors’ duties and responsibilities.
2. That public notification about the Councillor Expenses Reimbursement Policy be made pursuant to
section 186 of the Local Government Regulation 2012.
53
Councillors
Councillor remuneration, including superannuation contribution
(as required by S186 (a) of the Local Government Regulation 2012)
COUNCILLOR REMUNERATION PAID
Councillor
Superannuation
Remuneration
Antonio, Paul Cr
Williams, Mike Cr
Cahill, Bill Cr
Glasheen, Anne Cr
Scotney, Ros Cr
Taylor, Carol Cr
Sommerfield, Nancy Cr
McDonald, Geoff Cr
Gouldson, John Cr
Tait, Chris Cr
Englart, Sue Cr
Total
(Council Contribution – 12%)
$152,658.09
$104,088.74
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$90,209.92
$18,319.56
$12,490.68
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$10,825.00
$1,068,636.11
$128,235.24
Councillor expenses, reimbursements and vehicles
(as required by S186 (b) of the Local Government Regulation 2012)
COUNCILLOR EXPENSES, REIMBURSEMENTS AND VEHICLES
Councillor
54
Accommodation
Antonio, Paul Cr
Williams, Mike Cr
Cahill, Bill Cr
Glasheen, Anne Cr
Scotney, Ros Cr
Taylor, Carol Cr
McDonald, Geoff Cr
Gouldson, John Cr
Tait, Chris Cr
Englart, Sue Cr
$739.74
$1,564.50
$197.45
$1,140.10
Total
$7,140.02
$1,980.55
$1,181.15
$336.53
Professional
Development
Travel
& Transfers
$2,583.06
$1,033.71
$1,451.50
$3,478.71
$255.79
$4,735.47
$4,853.80
$1,958.15
$4,461.15
$615.51
$396.69
$2,325.41
$2,501.82
$121.36
$1,435.83
$15,458.66
$2,336.67
$3,242.09
$877.36
$790.12
$25,823.54
$31,493.82
$2,404.50
Council Vehicle
Provided
Y
Y
Y
Y
N
Y
Part
N
Part
Part
Part
Total
Meals
Hospitality
$30,026.16
$15,768.00
$19,920.00
$23,856.00
$1,123.31
$163.64
$19.93
$266.17
$247.09
-$3,027.22
-$2,960.85
$13,944.00
$18,968.88
$684.11
$537.55
-$2,562.62
-$2,902.77
-$1,168.82
$11,056.80
$12,556.80
$4,316.41
$84.94
$34,017.55
$18,004.45
$18,683.02
$27,149.59
$15,714.45
$20,653.58
$25,822.62
$2,835.51
$14,081.98
$10,354.48
$5,948.78
-$24,731.16 $150,413.05
$2,879.65
$247.09
$193,266.01
Councillor
Payment
Cost
-$3,027.22
-$3,027.22
-$3,027.22
-$3,027.22
TRC Expenses Reimbursement Policy
•
Attending conferences of local government
industry associations or professional bodies
(i.e. LGAQ, UDIA AIOP, etc)
1. Policy title
•
Attending civic ceremonies and community
events such as representing Council at Anzac Day
ceremonies or opening a school fete, where they
have been formally invited in their capacity as
Councillor to undertake the official duty
•
Attending public meetings, annual meetings
or presentation dinners where invited as
a Councillor
•
Attending meetings of community groups
(Scout Associations, Progress Associations, etc)
where invited to speak about Council programs or
initiatives
•
Private meetings with constituents (residents,
ratepayers, community groups, developers, etc),
where arranged through official Council channels
and details of discussions are documented in
official records or diaries.
Expenses Reimbursement Policy (Adopted by Council
19 November 2008 - Committee of the Council - 11 and
12 November 2008 - Clause 21)
2. Purpose
The purpose of this policy is to set the parameters
to authorise the payment of reasonable expenses
incurred, or to be incurred, by councillors; and provide
facilities, including, administrative support staff, to assist
councillors to discharge their duties and responsibilities,
having regard to local circumstances.
3. Organisational scope
This policy applies to the Mayor, Deputy Mayor and
Councillors and is made pursuant to Section 236B
and 250AR of the Local Government Act 1993 and the
principles approved by the Minister.
4. Policy statement
This policy, when approved by the chief executive
of the Department and adopted by Council,
authorises the:
Attending or participating in a community event,
community group, or being a representative on a board
as a community member is not regarded as ‘Official
Council Business’.
Councillors: includes the Mayor, Deputy Mayor and
other Councillors, unless specifically identified.
•
Payment of reasonable expenses incurred, or
to be incurred, by Councillors; and Provision of
facilities, including, administrative support staff, to
assist Councillors in discharging their duties and
responsibilities.
•
Where Councillors have special needs or suffer from
some form of impairment, the
Expense: Expenses are payments reasonably incurred,
or to be incurred, in connection with Councillors
discharging their duties. The expenses may be either
reimbursed to Councillors or paid direct by Council for
something that is deemed a necessary cost or charge.
Expenses are not included as remuneration.
•
special access and equity needs of the Councillor
may result in the provision of modified furniture,
voice-activated software, larger computer monitors,
or other changes to this policy as required.
Private vehicle use: Use of a vehicle for other than
official Council business is private use.
5. Definitions
Approved: means approved by Council resolution.
Chief Executive of the department: the Director
General of the Department of Local Government, Sport
and Recreation.
Council business: Activities conducted on behalf of
Council where a Councillor is required to undertake
certain tasks to satisfy legislative requirements, perform
ceremonial activities, or achieve business objectives of
the Council. Council business should result in a benefit
being achieved either for the local government and/or
the local community.
This includes:
•
Preparing for, attending and participating in
Council meetings, committee meetings
•
workshops, deputations and inspections
Facility: Facilities provided to Councillors that are
the ‘tools of trade’ and required to enable them to
perform their duties with relative ease and at a standard
appropriate to fulfil the community expectation for
their role.
Professional development: encompasses all types
of facilitated learning opportunities, for example,
training provided by a Government Department (e.g.
Department of Local Government), or Industry Body
(e.g. Local Government Association of Queensland).
Purchase of limited private use rights: In lieu
of keeping a vehicle log and paying Council for any
private use, based on actual kilometres, Councillors
may purchase the rights to the limited private use of
the Council vehicle at a cost of $2,800 pa (indexed to
the CPI). This cost has been determined by estimating
a fair value for private use, based on the variable
costs in operating a vehicle (fuel, general and routine
maintenance and tyres) plus increased depreciation.
Reasonable: Councils must make sound judgements
and consider what is prudent, responsible and
acceptable to the community when determining
reasonable levels of facilities and expenditure.
55
6. Principles
This policy has been written to be compliant with the
four underpinning principles set by the Minister, i.e.
•
Use of Public Money in the public interest by
responsible budgeting and accounting
•
Fair and reasonable allocation of Council resources
(allowances, facilities and other benefits)
•
Transparent decision making by public disclosure
of policy and resolutions; and
•
Accountability for expenditure and use of facilities
through full justification and acquittal.
7. Policy content
7.1
Commencement
The Toowoomba Regional Council Expenses
Reimbursement Policy will take effect immediately it
is adopted by Council (following the endorsement of
the Chief Executive of the Department). The previous
Expenses Reimbursement Policy will cease to have
effect at this date.
7.2
Limitation
This policy deals with reimbursement of expenses
or provision of a facility to Councillors, but does not
apply to:
• The conduct of Civic Functions; or
• The remuneration of Councillors.
7.3
•
Use their personal vehicle for Council business
and claim an allowance for the kilometres
travelled. Such allowance will be the rate set by
the Australian Taxation Office for vehicle usage
and based on a log book kept by the Councillor
that records the purpose of each trip for business
purposes; or
•
Use a Council-provided vehicle (see section 7.5.5
and the definition of ’Purchase of Limited Private
Use Rights’ in section 5).
Travel bookings: All Councillor travel approved by
this policy or Council will be booked and paid for by
Council. Economy class is to be used where possible
although business class may be approved in certain
circumstances (e.g. where the duration of the flight
exceeds 2 hours). Airline tickets will not be transferable
and will only be procured for the Councillor’s travel
on Council business. They will not be used to offset
other unapproved expenses. (e.g. cost of partner or
spouse accompanying the Councillor.) Travel Insurance
is payable to cover Councillors travelling for official
Council businesses.
Notes:
• Requests for travel should be made in sufficient
time to take advantage of discounts and gain
access to the widest range of flights
•
Councillors are to travel via the most direct route,
using the most economical and efficient mode
of transport
•
All fines incurred while travelling in either Council
or privately owned vehicles when attending to
Council business, will be the responsibility of the
Councillor incurring the fine. This does not include
toll fees
•
Councillors will be responsible for all private costs
(e.g. applying for or renewing their passports).
General entitlement
Councillors are entitled to be reimbursed for expenses
incurred in representing Council and provided with
facilities to assist them in undertaking their duties, as
described below.
7.4
Expenses
7.4.1
Professional development
Entitlement: Council encourages Councillors
to undertake relevant professional development
and will pay for / reimburse Councillors for all
associated reasonable costs (including registration,
travel, accommodation, meals, etc) without further
authorisation, where the activity is:
• associated with the Councillor’s portfolio; or
• organised by a Government Agency or an Industry
body (e.g. LGAQ, ALGWA, COMSEQ).
Where Professional Development opportunities arise
that are outside of these parameters, Council approval
will be required. Note: Registrations should be made
in sufficient time to take advantage of any ‘early bird’
discounts.
7.4.2
Travel costs
Entitlement: Councillors are entitled to be reimbursed
for all travel costs (including local, regional, intrastate
and overseas travel) when representing Council on
Council business.
56
Vehicles: Councillors may elect to either
(but not both):
7.4.3
Accommodation
Entitlement: Councillors will be entitled to stay at
motel / hotel accommodation (3 or 4 star) when it is
considered necessary to attend to Council business,
or where it is not practical for the Councillor to return
home for the night. When attending conferences or
workshops, accommodation will be booked and paid
for by Council and will, where practical, take advantage
of the package provided by conference organisers
unless Council has granted prior approval.
Where accommodation is provided outside of the
region, Council may pay an additional Incidental
Daily Allowance of $20.00 per day to cover additional
incidental costs (phone calls, newspapers, laundry / dry
cleaning, etc) incurred while Councillors are travelling
and staying away from home overnight.
Note: Requests for accommodation should be
made in sufficient time to take advantage of discounts
and gain access to the widest range
of accommodation options.
7.4.4
Meals
7.5.2
for the cost of a meal when travelling or attending to
Council business outside the region. Provided:
•
The Councillor incurs the cost personally; and
•
The meal was not provided:
•
As part of the registration costs of the activity/
event; or
•
7.4.5
Personal Protective Equipment (PPE)
Entitlement: Councillors will be provided with all
necessary safety equipment (to the standard supplied
to employees). Councillors are expected to observe
the appropriate Workplace Health and Safety measures
when at any workplace.
Hospitality expenses
Entitlement: Councillors are entitled for
reimbursement of reasonable costs to entertain
dignitaries. Hospitality expenses may include meals,
appropriate gifts and reasonable alcohol.
7.4.6
Responsibility: 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. This includes the
replacement of any facilities that fall under Council’s
asset replacement program.
7.5.3
During a funded flight.
Maintenance costs of any
Council-owned equipment.
7.5.4
Transfer expenses
for transfer costs (e.g. taxi fares or reimbursement of
public transport tickets (rail, ferry, bus) associated with
travelling for Council business.
Identification, uniform, etc.
Councillors will be provided with all necessary identity
cards, access cards, name badges and be eligible to
participate in the same Corporate Wardrobe scheme and
under the same conditions that applies to employees.
7.5.5
Vehicle
7.5
Provision of facilities
7.5.1
Administrative tools and access to
Council office amenities
•
Use their own vehicle for Council business
(see section 7.1.2); or
Entitlement: Councillors are entitled to use the
following facilities:
•
Purchase the limited private usage of a Councilprovided vehicle and execute a Private Use of
Motor Vehicle Agreement with Council as attached
as Schedule A.
•
•
•
Entitlement: Councillors may elect to:
Desk, shared office space and meeting rooms in the
City Hall, together with ‘hot desk’ facilities at each
service centre (bookings need to be made through
the Manager of the Service Centre)
Shared access to office equipment, including a
multi-purpose photocopier/scanner/printer
Home office facilities including multi-function
device (photocopier/scanner/printer)
The maximum value of the vehicle provided by Council
will be:
•
For Councillors – to the value equivalent to the
value set for Council Managers; and
•
For the Mayor – to the value equivalent to the value
set for Council Executive officers.
•
Secretarial support; and
•
A choice of:
Note:
•
a mobile phone or Blackberry (with or without a
hands-free kit); and
•
•
Laptop computer or desktop computer, both with
internet access.
Councillors are to travel via the most direct route,
using the most economical and efficient mode
of transport although incidental deviations are
allowed where the
•
distance travelled is not material; and
•
All fines incurred while travelling in either Council
or privately owned vehicles when attending to
Council business, will be the responsibility of the
Councillor incurring the fine. This does not include
toll fees.
Notes:
•
Provision of a Council-provided computer is
primarily for Council business, however, incidental
private use is allowed where usage complies with
Council’s policies;
•
Private phone calls, text messages, etc shall be
reimbursed by the Councillor at the rates charged
to Council; and
•
Council facilities (including stationery) are not to be
used for personal or political purposes.
7.5.6
Operating (including fuel costs)
Entitlement: Council will meet all operating costs and
provide fuel cards for Councillors driving a Councilowned vehicle.
57
7.5.7
Car parking amenities
8 . Claims for reimbursement
All claims for reimbursement of expenses will be made
on the approved form and submitted with original
receipts to the Manager, Governance
and Administration.
Entitlement: Councillors will be provided with car
parking at the rear of the City Hall, Toowoomba.
Where parking outside the region on Council business,
Councillors will be entitled to be reimbursed for
the cost of parking upon making a claim on the
approved form.
7.5.8
Where claims are certified by a Councillor as complying
with this policy, no other authorisation for payment will
be necessary. Claims must be presented within
3 months of incurring the expense and claims will
be paid on a monthly basis.
Insurance cover
Responsibility: The Council has included Councillors
in its Workers’ Compensation coverage (Local
Government Self Insurance Scheme – LGW) that
provides for a level of benefits substantially the same
as for an employee of Council with the exception
that elected members can not bring a common law
damages action against Council under the Worker’s
Compensation & Rehabilitation Act 2003.
9. Councillors accept full responsibility
for the accuracy of each claim
Failure to comply with this policy, falsifying claims or
logbooks or the misuse of facilities may breach the
Councillors Code of Conduct and / or represent an
offence under the Criminal Code and may be referred to
the Crime and Misconduct Commission.
This covers Councillors while they are engaged in
official Council business. Activities would include,
but are not limited to, such things as attending a
Council meeting or workshop, representing Council
at an official function, or attending activities at
another Council or location that is relevant to
their elected position.
10 . Cancellation of travel and accommodation
If a Councillor, without reasonable excuse, cancels travel
or accommodation previously planned and booked
by the Council, then the Councillor will be required
to reimburse to the Council, all costs that are not
recoverable through travel insurance.
Benefits under this scheme would consider the
employment circumstances of any injured person.
Should the Councillor be self-employed or undertake
other work for an employer other than a Council and
was incapacitated for one or both occupations then
regard would also be had for the actual income loss
and a rate of pay calculated in terms of the Act.
11. Reporting
The Manager, Governance and Administration shall
submit quarterly reports to Councillors on all categories
of expenses reimbursed to Councillors. A report
summarising all expenditure in relation to this policy
shall be included in the Council’s Annual Report.
The Council has included Councillors under its
Professional Indemnity policy (Local Government
Mutual – LGM).
Facility/device provided for Councillor use
(as required by S186 (b) of the Local Government Regulation 2012)
FACILITY/DEVICE PROVIDED FOR COUNCILLOR USE
Councillor
58
Laptop Computer
SmartPhone
iPad
Printer
Antonio, Paul Cr
Yes
Yes
Yes
Williams, Mike Cr
Yes
Yes
Yes
Cahill, Bill Cr
Yes
Yes
Yes
Yes
Glasheen, Anne Cr
Yes
Yes
Yes
Yes
Scotney, Ros Cr
Yes
Yes
Yes
Taylor, Carol Cr
Yes
Yes
Yes
Yes
Yes
Yes
McDonald, Geoff Cr
Yes
Yes
Yes
Gouldson, John Cr
Yes
Yes
Yes
Tait, Chris Cr
Yes
Yes
Yes
Englart, Sue Cr
Yes
Yes
Yes
Orders and recommendations
Made under s180 or 181 of the Act (Inappropriate Conduct of a Councillor and Disciplinary action taken): Nil
ORDERS AND RECOMMENDATIONS
Complaints about the conduct or performance of Councillors
(as required by S186 of the Local Government Regulation 2012).
Number
Orders and recommendations made under section 180(2) or (4) of the Act,
and orders made under section 181 of the Act.
0
the name of each councillor for whom an order or recommendation was made under
section 180 of the Act or an order was made under section 181 of the Act.
N/A
Description of the misconduct or inappropriate conduct engaged in by
each of the councillors.
N/A
Summary of the order or recommendation made for each councillor.
N/A
Complaints about the conduct or performance of councillors for which no further action
was taken under section 176C(2) of the Act.
0
Complaints referred to the Chief Executive Officer.
0
Executive under section 176C(3)(a)(i) of the Act.
0
Complaints referred to the mayor under section 176C(3)(a)(ii) or (b)(i) of the Act.
0
Complaints referred to the department’s Chief Executive under section 176C(4)(a) of the Act
0
Complaints assessed by the Chief Executive officer as being about official misconduct.
0
Complaints heard by a regional conduct review panel.
0
Complaints heard by the tribunal.
0
Complaints to which section 176C(6) of the Act applied.
0
Competitive neutrality complaints
COMPETITIVE NEUTRALITY COMPLAINTS
Investigation
Notices Given
References
to QCA
Nil
Nil
Referee
QCA
Recommendations Recommentdations
Nil
Nil
Business Activities
Accredited
Type 2
Water & Wastewater
Roads
Private Works
Type 3
Fleet & Plant Services
Building Certification
Aquatic Facilities
Quarries
Cemeteries
Refuse Collection
Waste Management
Areodromes
Laboratory Services
EXECUTIVE REMUNERATION
Number of Senior contracted staff
Total remuneration range*
1
5
1
1 (Part year remuneration)
$300,000 - $350,000
$200,000 - $250,000
$100,000 - $150,000
$50,000 - $100,000
*The total remuneration includes annual salary, superannuation and non-cash benefits.
59
Overseas travel
(as required by S188 of the Local Government Regulation 2012)
OVERSEAS TRAVEL
Name
Position
Destination
Purpose
Wanganui (New Zealand)
Promote Sister City Relationships
$1,803.51
$3,357.60
$2,403.91
Paju (Korea)
Paju Chamber of Commerce
& Industry Business Expo
$2,308.63
Councillor
$1,957.72
Sommerfield, Nancy Cr Councillor
$1,764.03
Garmany, Shamus
Principal
Economic
Development
Officer
Guangzhou (China)
$3,456.78
Morey, Jane
International
Secretariat
Allpass, Andrew
Sports Tourism
Officer
Somers, Stewart
General
Manager
Planning &
Development
Paju Chamber of Commerce
& Industry Business Expo
Antonio, Paul Cr
Mayor
Williams, Mike Cr
Deputy Mayor Guangzhou (China)
Glasheen, Anne Cr
Taylor, Carol Cr
Councillor
Cost
$4,309.79
Paju (Korea)
Total Cost
$2,325.35
$23,687.32
Council meeting attendance
COUNCIL MEETING ATTENDANCE
MEETINGS ATTENDED
60
ABSENT
COMMITTEE
PARTIAL
ATTENDANCE
– COMMITTEE
MEEETING
ORDINARY/
SPECIAL
OFFICIAL
COUNCIL
BUSINESS
ILL OR
PERSONAL
REASONS
Cr. R.P. Antonio
51
0
17
5
0
Cr. W.W. Cahill
48
0
16
3
6
Cr. S.M. Englart
48
0
16
0
9
Cr. A.C. Glasheen
49
1
17
1
5
Cr. J.J. Gouldson
48
0
18
2
5
Cr. G.C. McDonald
55
0
17
0
1
Cr. R.S. Scotney
53
2
17
0
1
Cr. N.M. Sommerfield
53
0
17
3
0
Cr. C.R. Tait
55
0
18
0
0
Cr. C.E. Taylor
51
0
15
5
2
Cr. M.A. Williams
55
0
16
1
1
Total Meetings
55
18
Complaints made, resolved and unresolved
Administrative Action Complaints Processed 2011/12 & 2012/13
Unresolved 2011/12
147
Made 2012/13
420
Resolved 2012/13
557
Unresolved 2012/13
10
Toowoomba Regional Council’s commitment to dealing with administrative action complaints
Council is committed to providing the highest quality and level of service to the community and
welcomes feedback. Administrative action complaints encompass all complaints made to Council about its
administrative actions. Council is committed to dealing fairly with all complaints in a timely manner and at
the local level where possible.
Internal reviews of Administrative Actions are undertaken at 2 levels, with the initial review undertaken by
the operational area (predominantly undertaken by the Environmental Health Branch (involving Regulated
Parking and Animal Management) with the Governance Branch undertaking subsequent reviews and
reviews of Information Privacy, Right to Information applications and other matters. The Branch ensures fair
outcomes are delivered without the need for complainants to resort to the court system.
Implementation of the complaints management process and an assessment of performance
Council’s performance in resolving administrative action complaints has been significant. A total of
227,026 contacts were made to Council in 2012-13, of these, 0.25% were administrative action complaints.
Of the 560 administrative action complaints processed in the 2012/13 year, 98% were resolved with 43%
substantiated. The substantial reduction in the number of unresolved (carry-over complaints) from 147
to just 7 has been particularly pleasing.
The investigation of administrative action complaints contribute to the improvement of Council services
through the identification of systemic issues and recommendations to the relevant areas of Council to
remedy the shortcomings.
The statistics demonstrate Toowoomba Regional Council’s commitment to undertaking reviews of
administrative actions in an objective and independent manner. Where complaints are substantiated,
Council endeavours to learn from its mistakes.
61
62
Community Financial Report 2012/13
CONTENTS
Purpose of the Community Financial Report
Highlights from 2012/13
Statement of Comprehensive Income
What we earned
What we have spent
Statement of Financial Position
What do we own?
What did we spend on assets?
What do we owe?
Statement of Changes of Equity
Statement of Cash Flows
Financial Sustainability Measures
Summary
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67
Purpose of the Community Financial Report
The purpose of the Community Financial Report is to
give community members a plain English summary
of Council’s Financial Statements. In accordance with
Section 179 of Local Government Regulation 2012 the
report focuses on:
•
•
•
•
•
The Statement of Comprehensive Income is often
referred to as the Profit and Loss statement. This
statement shows what Council has earned (revenue) and
what Council has spent (expenses) throughout the year.
Statement of Changes in Equity
Measures of Financial Sustainability
In summary, Council’s result for the reporting period was:
Council’s Financial Statements must be certified by
both the Mayor and the Chief Executive Officer as
“presenting fairly” the Council’s financial results for the
year. They are also required to be adopted by Council –
ensuring both responsibility for and ownership of the
Financial Statements by management and
elected representatives.
Highlights from 2012/13
Toowoomba Regional Council continued to deliver
sound financial results for the 2012/13 year. Some
highlights of our results were:
• Increase in capital funding for flood repair works
• Completion of several major flood recovery projects.
What we have earned (Revenue)
$’000’s
Recurrent Revenue
260,099
Capital Revenue
104,523
Total Revenue
364,622
What we have spent (Expenses)
$’000’s
Recurrent Expenses
260,279
Capital Expenses
2,075
Total Expenses
262,354
Net Result
102,268
The Net Result represents the money that is available
for council to upgrade or build new community assets,
either now or in the future.
63
What we have earned
There are two main categories of revenue for the
financial year – recurrent revenue and capital revenue.
The Statement of Financial Position is often referred
to as the Balance Sheet and is a snapshot of the
financial position of Council at 30 June. The statement
measures what Council owns (Assets) and what Council
owes (Liabilities). The difference between these two
components is the net wealth (Equity) of Council.
What we have
earned
Rate and levies 52%
Fees and charges 9%
Contract works 3%
Grant, subsidies
and contributions 5%
Interest revenue 2%
Capital revenue 29%
Assets and Liabilities are divided between Current and
Non-Current. Generally, an item is classified as current
if it is expected to be realised or settled within twelve
months. Other items are classified as Non-Current.
In summary, Council’s position at 30 June 2013 was:
Recurrent Revenue
Council’s recurrent revenue is money raised that is used
to fund the operations of council. Recurrent revenue is
the major source of revenue for Council and primarily
earned from sources such as, Rates and Levies, and Fees
and Charges.
$’000’s
Current Assets
199,979
Non-Current Assets
3,844,757
Total Assets (What We Own)
Council also aims to maximise its revenue from other
sources by actively pursuing grants and subsidies from
the state and federal government and investing surplus
funds to earn interest.
Current Liabilities
Capital Revenue
Total Community Equity
4,044,736
52,869
Non-Current Liabilities
247,369
Total Liabilities (What We Owe)
300,238
3,744,498
Council’s capital revenue is used to construct council’s
assets now and in the future. Council’s capital revenue
consists of grants, contributions and subsidies,
developer contributions as well as gain on the disposal
of fixed assets.
Total revenue for the year increased by $47m from the
previous year. The main reason for this increase is the
increase in Capital Grants received to fund major flood
repairs from the 2011 flood event, and 2013 extreme
weather and flood events.
What we have spent
What do we own?
Council incurs both recurrent expenses and capital
expenses.
Most of Council’s current assets are cash and other
receivables.
Recurrent expenses are the main expense of Council
and represent the cost of providing services, operating
facilities and maintaining assets. These include
employee costs, materials and services, finance costs
and depreciation.
Council’s major asset class is Property, Plant &
Equipment. These assets make up 95% of Council’s
assets. Infrastructure assets such as roads, drainage,
water and wastewater make up the bulk of the
property, plant and equipment and provide benefit
direct to the community.
Recurrent
expenses
Employee costs 38%
Materials and services 31%
Finance costs 4%
Depreciation
and amortisation 27%
Depreciation and Amortisation Expense makes up
approximately one quarter of Council’s operating expenses.
This item represents an allocation of the use or deterioration
of the community assets over the expected life of the assets.
How Council performs in managing its assets is explained
in the Statement of Financial Position and Measures of
Financial Sustainability sections of this report.
64
What are our
assets
Cash assets and cash
equivalents 4%
Trade and other
receivables 1%
Property, plant and
equipment 95%
What did we spend on assets?
What we spend to build or enhance our assets is
reflected in the Statement of Financial Position as it
increases the value of our assets.
The difference between assets and liabilities is the total
community equity or the net wealth of the Council.
The Statement of Changes in Equity shows the overall
change in Council’s “net wealth” over the year. At 30
June 2013 this was an amount of $3.744m (that is
Assets of $4.044m less Liabilities of $0.3m)
A significant amount of council’s activities are focussed
on the maintenance, upgrade and construction of
fixed assets to ensure there are adequate infrastructure
services for community use. These activities are
undertaken in accordance with Council’s long-term asset
management plan which covers a period of ten years.
This year council spent $193.3m to renew, upgrade and
build new assets for the community. The graph below
shows the how the money was spent on different types
of assets.
Capital
Expenditure by
Asset Class
Land 1%
Buildings 2%
Plant & equipment 7%
Road & bridge network 62%
Water 3%
Wastewater 20%
Drainage 2%
Other assets 3%
This community equity consists of an asset revaluation
reserve and retained surpluses.
The asset revaluation surplus comprises amounts
representing the change in the value of Council’s assets
over time.
Council’s retained surplus represents amounts available
to be invested into assets (now or in the future) to
provide services to the community. The net result from
the statement of comprehensive income changes the
balance of the retained surplus.
Equity
(Net Wealth)
Investment in capital assets 60%
Asset revaluation surplus 40%
In accordance with Australian Accounting Standards,
Council records assets at their fair value. Re-valuations
of each asset class are undertaken on a regular basis
to ensure the accurate recording of fair value. In 2013
this resulted in a revaluation surplus of $94.8m which
was included as Other Comprehensive Income on the
Statement of Comprehensive Income. This is a non-cash
adjustment to reflect the increase in asset values.
What do we owe?
Liabilities are the amounts councils owes to suppliers,
employees and lenders both now and in the future. This
also includes provisions for future entitlements which
comprise of money which we will pay our employees
in the future (e.g. Long Service Leave) and money set
aside to fund the future rehabilitation of our refuse sites
and quarry pits.
The Statement of Cash Flows shows where Council’s
cash came from and how it was spent throughout the
year. This differs from the earlier reports as “non-cash
items”, such as depreciation and donated assets, are
excluded.
The majority of council’s liabilities are non-current and
represent long-term loans taken out to undertake
the construction and purchase of community assets.
Council reviews its loan requirements on an annual
basis. Total liabilities as at 30 June 2013 were $0.3m.
What do
we owe
Trade & other payables 10%
Provisions 37%
Borrowings 52%
Other 1%
$’000’s
Opening Balance
171,292
Plus Cash Received
410,420
Less Cash Spent
417,727
Cash Available at End of Year
163,985
Cash available is used to invest and utilise for future
outlays. Council’s cash is wisely invested so the interest
earned contributes to the funding of operational
expenses.
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Financial Sustainability Measures
Financial sustainability is achieved by Council being able to maintain its infrastructure
and remain financially viable over the long-term. Section 169 (5) of Local Government
Regulation 2012 outlines the three measures of financial sustainability that Council must
publish. In addition, the Department of Local Government, Community Recovery and
Resilience sets target ranges for each of these measures.
1. Asset Sustainability Ratio
Indicates if Council is renewing or replacing existing infrastructure assets at the same
rate that the assets are wearing out. The target for 2013 is a ratio of greater than 90%.
If the target ratio is not reached over the medium to long term, Council may face a
reduction in the asset’s service levels and/or useful lives which would create a burden on
future ratepayers.
Asset Sustainability Ratio
Target Range
225.00%
Asset Sustainability Ratio
214.90%
200.00%
175.00%
194.60%
150.00%
125.00%
100.00%
75.00%
85.20%
67.30%
50.00%
63.00%
64.20%
66.40%
65.20%
55.80%
54.60%
25.00%
0.00%
2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22
Council’s result of 194.6% indicates Council is investing in large infrastructure projects
– such as the major wastewater pipe lines from Cambooya and Oakey to Toowoomba;
other capital projects delayed since amalgamation; and the major flood reconstruction
program. This is a deliberate strategy to replace essential assets and the performance
consequences are understood.
2. Net Financial Liabilities Ratio
Indicates the extent to which operating revenue raised by Council can cover what it
owes (i.e net liabilities). The target ratio over the long-term is less than 60%. A ratio
above the target level over a long-term is indicative of a Council that is undertaking or
has undertaken significant infrastructure projects. Ratios over the target levels for a long
period can be maintained in Council’s with sound financial management systems and
the ability to service current and projected debt levels.
Net Financial Liabilities
Target Range is less than 60%
Net Financial Liabilities Ratio
100.00%
91.60%
87.10%
82.60%
80.00%
76.70%
60.00%
77.60% 72.30%
63.60%
61.60%
48.90%
40.00%
38.60%
20.00%
0.00%
2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22
Council’s result of 38.6% is within the target range and indicates that available operating
revenues are available to meet liabilities.
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3. Operating Surplus Ratio
Indicates the extent to which revenue raised by Council (excludes capital grants
and contributions) covers it’s operational expenses. The target range for this ratio is
between 0% and 10%. Should the target ratio not be maintained over the medium to
long-term, Council may be unable to withstand unexpected financial events without
needing to significantly increase rates, borrow money or reduce capital expenditure
programs.
Operating Surplus Ratio
Target Range = 0% to 10%
Operating Surplus Ratio
7.00%
6.00%
5.00%
4.00%
3.00%
2.90%
2.00%
1.80%
1.00%
1.20%
0.00%
-1.00%
-0.07%
2.90%
2.90%
2.60%
1.50%
1.60%
0.20%
2012/3 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22
Council’s negative result of 0.07% for the current year shows that Council’s operating
revenue was slightly less than the amount required to cover operating expenses in
the current year.
Summary
The financial statements indicate that Council has finished the 2012/13 financial year
in a financial position which was a slight improvement on the budgeted position.
Toowoomba Regional Council will continue a commitment to sound financial
management through long-term financial planning to ensure the success and
stability of the region.
67
68
Legislative Information 2012/13
CONTENTS
70
71
72
73
Notes to the financial statements
74
1
2
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Significant accounting policies
(a) Components of council functions
(b) Analysis of results by function
Revenue analysis
Grants, subsidies, contributions and donations
Capital income
Gain (loss) on the disposal of capital assets
Employee benefits
Materials and services
Finance costs
Depreciation and amortisation
Capital expenses
Loss on write-off of capital assets
Cash assets and cash equivalents
Trade and other receivables
Inventories
Non-current assets classified as held for sale
Equity investments
Property, plant and equipment
Intangible assets
Trade and other payables
Provisions
Borrowings
Other liabilities
Asset revaluation surplus
Retained surplus
Commitments for expenditure
Events after balance date
Contingent liabilities
Superannuation
Trust funds
Reconciliation of net result for the year to net cash
inflow (outflow) from operating activities
32 Controlled entities
33 Financial Instruments
34 National competition policy
74
86
87
88
88
89
89
89
90
90
90
91
91
91
92
92
92
92
93
101
101
101
102
103
103
104
104
104
105
105
106
106
Management Certificate
115
Independent Audit Report
116
Sustainability Statements
118
107
108
112
69
For the year ended 30 June 2013
2013
$’000
2012
$’000
3 (a)
3 (b)
3 (c)
3 (d)
3 (e)
4 (i)
190,940
32,928
8,270
9,263
487
18,211
260,099
178,535
32,830
10,393
20,801
2,445
26,822
271,826
4 (ii)
104,104
104,104
364,203
45,543
45,543
317,369
5
2
419
364,622
4
317,374
7
8
9
10
(99,292)
(80,396)
(9,358)
(71,233)
(97,270)
(82,683)
(9,458)
(68,712)
(260,279)
(258,123)
(2,075)
(262,354)
(2,839)
(260,962)
102,268
56,412
59,810
59,810
318,696
318,696
162,078
375,108
Note
Income
Revenue
Recurrent revenue
Rates and levies
Fees and charges
Interest received
Sales of contract and recoverable works
Other recurrent income
Total operating revenue
Capital revenue
Total revenue
Capital income
Total income
Expenses
Recurrent expenses
Employee benefits
Finance costs
Total operating expenses
Capital expenses
Other capital expenses
Total expenses
Net result
Other comprehensive income
Increase in asset revaluation surplus
Total other comprehensive income
Total comprehensive income for the period
11
The above statement should be read in conjunction with the accompanying notes and Summary of Significant Accounting Policies.
70
As at 30 June 2013
2013
$’000
2012
$’000
163,985
29,159
6,691
199,835
144
199,979
171,292
38,175
3,885
213,352
1,173
214,525
17
18 (a)
19
20
3,839,825
4,912
3,844,757
4,044,736
20
3,570,498
3,084
3,573,602
3,788,127
Current Liabilities
Provisions
Borrowings
Other
20
21
22
23
27,845
13,042
9,320
2,662
52,869
27,512
10,163
8,305
2,355
48,335
Non-current Liabilities
Provisions
Borrowings
20
21
22
1,458
99,891
146,020
247,369
300,239
1,437
12,507
143,429
157,373
205,708
3,744,498
3,582,419
1,485,974
2,258,524
1,426,164
2,156,255
3,744,498
3,582,419
Note
Current Assets
Cash assets and cash equivalents
Inventories
Non-current assets classified as held for sale
Non-current Assets
Equity investments
Intangible assets
13
14
15
16
TOTAL ASSETS
TOTAL LIABILITIES
NET COMMUNITY ASSETS
Community Equity
Council Capital:
Retained surplus
TOTAL COMMUNITY EQUITY
24
25
71
Retained surplus
Total
Note
Balance at beginning of period
Note 25
Note 24
2013
2012
2012
2011
2012
2011
$’000
$’000
$’000
$’000
$’000
$’000
3,582,420
Corrections to opening balances
Asset revaluation
surplus
3,207,311
2,156,256
2,099,843
1,426,164
1,107,467
-
-
-
-
-
3,582,420
3,207,311
2,156,256
2,099,843
1,426,164
1,107,467
102,268
56,412
102,268
56,412
59,810
318,697
59,810
318,697
Total comprehensive
income for period
162,078
375,108
102,268
56,412
59,810
318,697
Balance at end of period
3,744,498
3,582,419
2,258,524
2,156,255
1,485,974
1,426,164
Restated opening balances
Net result
Other comprehensive income
for the period
Revaluations:
Property, plant & equipment
18
72
Note
Cash flows from operating activities:
Receipts
Receipts from customers
Interest received
Payments
Payments to suppliers
Interest expense
Net cash inflow (outflow) from operating activities
Cash flows from investing activities:
Grants, subsidies and contributions for capital acquisitions:
Commonwealth government grants
State Government subsidies & grants
Capital contributions
Payments for property, plant and equipment
Payments for intangible assets
Net transfer (to) from cash investments
Proceeds from sale of property plant and equipment
Net cash inflow (outflow) from investing activities
Cash flows from financing activities:
Proceeds from borrowings
Repayment of borrowings
Net cash inflow (outflow) from financing activities
Net increase (decrease) in cash and cash equivalents held
Cash and cash equivalents at beginning of the financial year
Cash and cash equivalents at end of the financial year
31
4
4
4
6
22
22
13
2013
$’000
2012
$’000
286,000
9,995
269,906
9,385
(206,014)
(9,079)
80,902
(187,632)
(8,637)
83,022
3,357
87,521
6,241
(190,978)
(2,341)
4,384
(91,816)
3,169
37,176
3,472
(268,617)
(1,461)
112,200
3,255
(110,806)
12,922
(9,315)
3,607
65,705
(5,321)
60,384
(7,307)
171,292
163,985
32,600
138,692
171,292
73
Notes to the Financial Statements
1
74
Significant accounting policies
1.
1
1.
2
1.
3
1.
4
1.
5
1.
6
Basis of preparation
These general purpose financial statements are for the period 1 July 2012 to 30 June 2013 and
have been prepared in compliance with the requirements of the Local Government Act 2009 and the
Local Government Regulation 2012. Consequently, these financial statements have been prepared in
accordance with all relevant 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.
Statement of compliance
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.
Constitution
The Toowoomba Regional Council is constituted under the Queensland Local Government Act 2009
and is domiciled in Australia.
Date of authorisation
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.
Currency
The Council uses the Australian dollar as its functional currency and its presentation currency.
Adoption of new and revised Accounting Standards
In 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.
In 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 resulted in the following changes to Council’s accounting policies:
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 are after:
AASB 9 Financial Instruments (December 2009)
1 January 2015
AASB 10 Consolidated Financial Statements
1 January 2013
AASB 12 Disclosure of interests in other entities
1 January 2013
AASB 13 Fair Value Measurement
1 January 2013
AASB 119 Employee benefits (completely replaces existing standard)
1 January 2013
AASB 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 2013
AASB 1055 Budgetary Reporting
1 July 2014
2009-11 Amendments to Australian Accounting Standards arising
from AASB 9 (December 2009)
1 January 2015
AASB 2010-2 Amendments to Australian Accounting Standards arising
from Reduced Disclosure Requirements
1 July 2013
from AASB 9 (December 2010)
1 January 2015
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 2011-4 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
arising from the Consolidation and Joint Arrangements Standards
1 January 2013
from AASB 13
1 January 2013
from AASB 119 (September 2011)
1 January 2013
AASB 2011-11 Amendments to AASB 119 (September 2011) arising
1 July 2013
– Fair Value Measurement – Reduced Disclosure Requirements
[AASB 3, AASB 7, AASB 13, AASB 140 & AASB 141]
1 July 2013
– Disclosures – Offsetting Financial Assets and Financial Liabilities
1 January 2013
– Offsetting Financial Assets and Financial Liabilities [AASB 132]
1 January 2014
– Government Loans [AASB 1]
1 January 2013
from Annual Improvements 2009–2011 Cycle
[AASB 1, AASB 101, AASB 116, AASB 132 & AASB 134 and Interpretation 2]
1 January 2013
– Mandatory Effective Date of AASB 9 and Transition Disclosures
[AASB 9, AASB 2009-11, AASB 2010-7, AASB 2011-7 & AASB 2011-8]
1 January 2013
[AASB 7, AASB 12, AASB 101 & AASB 127]
1 July 2013
AASB 2012-9 Amendment to AASB 1048 arising from the Withdrawal
of Australian Interpretation 1039
1 January 2013
– Transition Guidance and Other Amendments
1 January 2013
[AASB 1, 5, 7, 8, 10, 11, 12, 13, 101, 102, 108, 112, 118, 119, 127, 128, 132,
133, 134, 137, 1023, 1038, 1039, 1049 & 2011-7 and Interpretation 12]
– Reduced Disclosure Requirements and Other Amendments
1 July 2013
[AASB 1, AASB 2, AASB 8, AASB 10, AASB 107, AASB 128, AASB 133,
AASB 134 & AASB 2011-4]
AASB 2013-1 Amendments to AASB 1049 – Relocation of Budgetary
Reporting Requirements
1 July 2014
AASB 9 Financial Instruments (effective from 1 January 2013)
AASB 9, which replaces AASB 139 Financial Instruments: Recognition and Measurement, is effective
for reporting periods beginning on or after 1 January 2015 and must be applied retrospectively.
The main impact of AASB 9 is to change the requirements for the classification, measurement and
75
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.
As a result, Council will be required to measure its financial assets at fair value.
Consolidation Standards
The following accounting standards apply to Toowoomba Regional Council as from reporting periods
beginning on or after 1 January 2014:
· AASB 10 Consolidated Financial Statements
· 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 Standards
These standards aim to improve the accounting requirements for consolidated financial statements,
joint arrangements and off balance sheet vehicles.
The AASB is planning to amend AASB 10. The amendments are expected to clarify how the IASB’s
principles about control of entities should be applied by not-for-profit entities in an Australian
context. Hence, the Toowoomba Regional Council is not yet in a position to reliably determine the
future implications of these new and revised standards for the Council’s financial statements.
AASB10 redefines and clarifies the concept of control of another entity, and is the basis for
determining which entities should be consolidated into another entity’s financial statements.
Once the AASB finalises its not-for-profit amendments to AASB 10, Toowoomba Regional Council
will reassess the nature of its relationships with other entities, including entities that aren’t
currently consolidated.
AASB 11 deals with the concept of joint control and sets out new principles for determining the type
of joint arrangement that exists, which in turn dictates the accounting treatment. The new categories
of joint arrangements under AASB 11 are more aligned to the actual rights and obligations of the
parties to the arrangement. Subject to any not-for-profit amendments to be made to AASB 11, the
Council will need to assess the nature of any arrangements with other entities to determine whether
a joint arrangement exists in terms of AASB 11.
AASB 13 Fair Value Measurement (AASB 13)
AASB 13 applies to reporting periods beginning on or after 1 January 2013 and will therefore be
applied by Council in the 2013-14 reporting period. This standard is not required to be applied
retrospectively, therefore there is no impact from the application of AASB 13 to values or other
disclosures in the 2012-13 financial statements.
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 key changes will relate to the level of
disclosures required.
The Toowoomba 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, the necessary changes will be implemented.
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 Toowoomba Regional Council’s property, plant and equipment as from
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. The recognised fair values will be classified according
to the following fair value hierarchy that reflects the significance of the inputs used in making these
measurements:
Level 1 – Fair values that reflect the unadjusted quoted prices in active markets for identical assets
or liabilities
Level 2 – Fair values that are based on inputs other than quoted prices that are directly or indirectly
observable for the asset or liability
76
1.
7
1.
8
1.
8
(a)
1.
8
(b)
Level 3 – Fair values that are derived from data not observable in a market.
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.
Amendments to AASB 119 Employee Benefits
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 the Toowoomba 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 1.22).
The concept of “termination benefits” is clarified and the recognition criteria for liabilities for
termination benefits will be different. If termination benefits meet the time frame 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. Toowoomba Regional Council contributes to the Local Government
Superannuation Scheme (Qld) as disclosed in note 29.
The revised standard will require Toowoomba 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.
Critical accounting judgements and key sources of estimation uncertainty
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:
Valuation and depreciation of property, plant and equipment – note 1.16 and note 18
Impairment of property, plant and equipment – note 1.19 and note 18
Provisions – note 1.24 and note 21
Valuation of finance leases – note 1.20
Contingencies - note 28
Revenue
Rates, levies, grants and other revenue are recognised as revenue on receipt of funds or earlier upon
unconditional entitlement to the funds.
Rates and levies
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 and subsidies
Grants, subsidies and contributions that are non-reciprocal in nature are recognised as revenue in
the year in which Council obtains control over them. In the financial year ended 30 June 2012, and
previous years, an equivalent amount was transferred from retained earnings to the relevant reserve
until the funds were expended. Unspent non-reciprocal capital grants were placed in the Unspent
77
1.
8
(c)
1.
8
(d)
1.
8
(e)
1.
8
(f )
1.
8
(g)
1.
8
(h)
1.
9
capital grants reserve. On 10 May 2013, council passed a resolution to close all existing reserves and
account for these restrictions using an internal management accounting system. Internal restrictions
that have been placed on council’s cash and cash equivalents are now disclosed in Note 13.
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
Non-cash contributions with a value in excess of the 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.
Cash contributions
Developers also pay infrastructure charges for trunk infrastructure, such as pumping stations,
treatment works, mains, sewers and water pollution control works. These infrastructure charges
are not within the scope of AASB Interpretation 18 because there is no performance obligation
associated with them. Consequently, the infrastructure charges are recognised as income when
received.
Rental income
Rental revenue from investment and other property is recognised as income on a periodic straight
line basis over the lease term.
Interest and dividends
Interest received from term deposits is accrued over the term of the investment. Dividends are
recognised once they are formally declared by the directors of the controlled entity.
Sales revenue
Sale of goods is recognised when the significant risks and rewards of ownership are transferred to the
buyer, generally when the customer has taken undisputed delivery of the goods.
The Council generates revenues from a number of services including child care, motor vehicle repairs
and contracts for road and earthworks. Revenue from contracts and recoverable works generally
comprises a recoupment of material costs together with an hourly charge for use of equipment
and employees. Contract revenue and associated costs are recognised by reference to the stage of
completion of the contract activity at the reporting date. Revenue is measured at the fair value of
consideration received or receivable in relation to that activity. Where consideration is received for the
service in advance it is included in other liabilities and is recognised as revenue in the period when
the service is performed.
Fees and Charges
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.
Financial assets and liabilities
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.
Toowoomba Regional Council has categorised and measured the financial assets and financial
liabilities held at balance date as follows:
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 1.21)
Borrowings – measured at amortised cost (note 1.23)
78
1.
10
1.
11
1.
12
1.
13
1.
14
Financial assets and financial liabilities are presented separately from each other and offsetting has
not been applied.
The fair value of financial instruments is determined as follows:
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 22 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.
Toowoomba 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 33.
Cash and cash equivalents
Cash and cash equivalents includes cash on hand, all cash and cheques receipted but not banked
at the year end, deposits held at call with financial institutions, other short-term, highly liquid
investments that are readily convertible to known amounts of cash and which are subject to an
insignificant risk of changes in value, and bank overdrafts.
Receivables
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.
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.
Inventories
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.
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.
Other financial assets
Other financial assets are recognised at cost.
At present Council does not have any other financial assets.
Non-current assets held for sale
Items of property, plant and equipment are reclassified as non-current assets as held for sale when
the carrying amount of these assets will be recovered principally through a sales transaction rather
than continuing use. Non-current assets classified as held for sale are available for immediate sale in
their present condition and management believe the sale is highly probable. Non-current assets held
79
1.
15
1.
16
(a)
(b)
(c)
80
for sale are measured at the lower of their carrying amount and fair value less cost to sell and are not
depreciated. On the eventual sale of these assets a gain or loss is recognised.
Investments
a. All deposits are reported as cash or cash equivalents.
b. Details of Council’s controlled entities, Empire Theatres Pty Ltd, Jondaryan Woolshed Pty Ltd and
Toowoomba and Surat Basin Enterprises Pty Ltd are disclosed in Note 32.
c. Council’s investment in Yarraman Financial Services is at cost.
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 $5,000, 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 18.
Acquisition of assets
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.
Capital and operating expenditure
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 is expensed as incurred, while expenditure that relates
to replacement of a major component of an asset to maintain its service potential is capitalised.
Valuation
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. Other plant
and equipment and work in progress are measured at cost.
Non-current physical assets measured at fair value are revalued, where required, so that the carrying
amount of each class of asset does not materially differ from its fair value at the reporting date. This
is achieved by engaging independent, professionally qualified valuers to determine the fair value for
each class of property, plant and equipment assets at least once every 3 years. This process involves
the valuer physically sighting a representative sample of Council assets across all asset classes and
making their own assessments of the condition of the assets at the date of inspection.
Council uses internal engineers to assess the condition and cost assumptions associated with
all infrastructure assets, where appropriate. These assessments are used to form the basis of a
management valuation for infrastructure asset classes. With respect to the valuation of the land and
improvements and buildings asset classes, management may engage independent, professionally
qualified valuers to perform a “desktop” valuation. A desktop valuation involves management
providing updated information to the valuer regarding additions, deletions and changes in
assumptions such as useful life, residual value and condition rating. The valuer then determines
suitable indices which are applied to each of these asset classes.
An analysis performed by management has indicated that, on average, the variance between an
indexed asset value and the valuation by an independent valuer when performed is not significant
and the indices used by Council are sound.
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.
On revaluation, accumulated depreciation is restated proportionately with the change in the carrying
amount of the asset and any change in the estimate of remaining useful life.
(d)
(e)
(f )
1.
17
1.
18
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 18.
Capital work in progress
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.
Depreciation
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.
Major spares purchased specifically for particular assets that are above the asset recognition threshold
are capitalised and depreciated on the same basis as the asset to which they relate.
The depreciable amount of improvements to or on leasehold land is allocated progressively over
the estimated useful lives of the improvements to the Council or the unexpired period of the lease,
whichever is the shorter.
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 18 (a).
Land under roads
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 Toowoomba 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
Intangible assets with a cost or other value exceeding $5,000 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.
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 19.
Biological assets
The Council operates a nursery to produce bedding plants and trees for its own use. In view of the
immaterial nature of this operation the accounting procedures related to biological assets have not
been applied. The costs incurred in this operation are included in Council’s general operations as they
are incurred.
81
1.
19
1.
20
1.
21
1.
22
(a)
(b)
(c)
82
Impairment of non current assets
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.
Leases
Leases of plant and equipment under which the Council as lessee/lessor assumes/transfers
substantially all the risks and benefits incidental to the ownership of the asset, but not the legal
ownership, are classified as finance leases. Other leases, where substantially all the risks and benefits
remain with the lessor, are classified as operating leases.
The Council has no finance leases.
Operating leases
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.
Payables
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.
Liabilities – employee benefits
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.
Salaries and wages
A liability for salaries and wages is recognised and measured as the amount unpaid at the reporting
date at current pay rates in respect of employees’ services up to that date. This liability represents an
accrued expense and is included in note 20 as a payable.
Annual leave
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 oncosts. 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.
Superannuation
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.
Details of those arrangements are set out in note 29.
(d)
1.
23
1.
24
(a)
Long service leave
A liability for long service leave is measured as the present value of the estimated future cash outflows
to be made in respect of services provided by employees up to the reporting date. The 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.
This liability is reported in note 21 as a provision.
Borrowings
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 Regulation 2012 council adopts an annual debt policy that
sets out council’s planned borrowings for the next nine years. Council’s current policy is to only
borrow for capital projects and for a term no longer than the expected life of the asset. Council also
aims to comply with the Queensland Treasury Corporation’s borrowing guidelines and ensure that
sustainability indicators remain within acceptable levels at all times.
All borrowing costs are expensed in the period in which they are incurred. No borrowing costs are
capitalised on qualifying assets.
Restoration provision
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.
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:
Restoration on land not controlled by Council
Where the restoration site is on State reserves and other private land 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 on land controlled by Council
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
improvement assets 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
improvement assets. If there is no available revaluation surplus, increases in the provision are treated
as a capital 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.
During the 2013 financial year an increase in the provision for refuse sites and quarry and gravel pit
sites of $95,302,112 was recognised largely due to more detailed engineering based cost inputs,
inclusion of all identified refuse sites and quarry and gravel pit sites requiring rehabilitation and the
inclusion of ongoing monitoring and maintenance costs post closure.
The Council has the following restoration provisions:
Refuse sites Restoration
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.
83
(b)
84
1.
25
1.
26
1.
27
1.
28
1.
29
1.
30
1.
31
The provision recognised for refuse sites is reviewed at least annually and updated based on the facts
and circumstances available at the time.
Quarry and Gravel Pit Restoration
The provision represents the present value of the anticipated future costs associated with the closure
of the quarries, refilling the basin, and 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 rehabilitation is reviewed at least annually and updated based on
the facts and circumstances available at the time.
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.
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.
Retained surplus (deficit)
In reference to the comparative figures for the year ended 30 June 2012, this represents the amount
of Council’s net funds not set aside in reserves to meet specific future needs.
Reserves held for funding future capital expenditure
Council’s cash and cash equivalents are subject to a number of internal restrictions that limit the
amount that is available for discretionary or future use. In prior years council accounted for these
restrictions using a system of reserves.
For the 2012/13 financial year and future years, council will account for these restrictions using an
internal management accounting system. Internal restrictions that have been placed on Council’s
cash and cash equivalents are now disclosed in Note 13.
National competition policy
The Council has reviewed its activities to identify its business activities. Details of these activities are
disclosed in Note 34.
Rounding and comparatives
The financial statements have been rounded to the nearest $1,000.
Comparative information has been restated where necessary to be consistent with disclosures in the
current reporting period.
Trust funds held for outside parties
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.
The monies disclosed in the notes to the financial statements are for information purposes only
in Note 30.
Taxation
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.
The Council pays payroll tax to the Queensland Government on certain activities.
1.
32
Carbon Pricing
In 2011, the Australian Government introduced a Clean Energy Legislation package. One aspect of
this package which has, and will continue to, impact Council directly and indirectly is the introduction
of a pricing mechanism for greenhouse gas emissions in the Australian economy.
The pricing mechanism commenced on 1 July 2012 and set a fixed price path for the first three
years ($23 per tonne of CO2-equivalent emissions adjusted in real terms by 2.5% per annum) before
moving to a flexible price mechanism from 1 July 2015. It provides 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.
It is likely that the way this mechanism is priced and/or applies will change, depending upon the
outcome of the Australian Federal election on 7 September 2013.
Council operates landfills that produce emissions that exceed the current relevant liability threshold.
Council projections indicate that each of these facilities will continue to exceed the relevant emissions
thresholds into the foreseeable future. In addition council also operates a number of small landfills
that have annual emissions of carbon dioxide equivalent that are below the individual site threshold
of 25,000 tonnes. Council projections indicate that each of these facilities are unlikely to exceed the
relevant emissions thresholds into the foreseeable future, therefore no direct liability has arisen, or is
likely to arise as a result of this legislation.
Council recognises a liability under the carbon pricing mechanism as the emissions from these
facilities occur. Organic material within waste deposited at landfills takes time to begin decomposing.
Waste deposited in 2012/13 will only begin to break down and generate emissions at the start of
2013/14; therefore Council has not recognised a liability for the purchase of carbon permits for these
facilities at 30 June 2013. Although the waste deposited in landfills takes over twelve months to begin
emitting carbon dioxide, it also continues to generate emissions for the following 40 years.
Council estimates that the liability under the carbon pricing scheme for emissions during the 2013/14
financial year will be $58,346. This estimate is based on the quantity and types of refuse received,
estimated future CO2e type gas emissions (using the latest national Greenhouse Accounts Factors),
estimates of likely timing of such emissions and the potential offsets by collection of emitted gases
and other methods. The calculation has been based on the fixed price per tonne CO2e currently set
for the 2013/14 financial year.
The liability that has been estimated is unlikely to be the same as council’s actual liability for 2013/14
due to the nature of estimates and, in particular, the likelihood that the pricing mechanism will
change following the federal election.
Council has been, and will continue to be indirectly impacted through increased costs arising
from the carbon pricing mechanism. The most significant of these will be electricity and fuel.
Commonwealth Treasury modelling published in July 2011 in the document “Strong growth,
low pollution modelling a carbon price” indicates that the carbon pricing is expected to increase
electricity prices by 10% within 5 years from 1 July 2012 and increase other costs by 0.7% on inflation.
In addition fuel tax credits will be progressively reduced over the initial fixed price period.
Council’s latest modelling indicates that electricity and fuel is likely to increase as follows:
Year
2014
2015
Electricity ($)
1,240,160
1,403,744
Fuel ($)
50,000
50,000
85
2
(a) Components of council functions
The activities relating to the Council’s components reported on in Note 2 (a) are as follows :
Corporate Governance
Provide a well governed Council respecting community values.
Provide quality, dependable and innovative information, knowledge and management systems focusing on
sound financial management and procurement practices.
Community Services
Provide a safe, healthy and equitable community, enjoying a quality lifestyle.
Planning and Development
Ensuring that planning and development for regional growth and change is based on sustainability principles
cultural heritage and community engagement.
Transport and Other Infrastructure
To provide the Toowoomba region with a well planned, safe and functional transportation system as a
component of coordinated and integrated infrastructure networks and assets.
Waste Management
Provide efficient and compliant waste management infrastructure and services.
Water Services
Provide safe and efficient systems for the supply of water by managing business operations in an efficient
manner, developing programs for the supply of water infrastructure, maintaining awareness of water use and
maintaining service standards.
Wastewater Services
Provide safe and efficient systems for the disposal of wastewater by managing business operations in an efficient
manner, developing programs for the supply of wastewater infrastructure, providing for appropriate end-uses of
wastewater and maintaining service standards.
86
26,822
119
334
-
Waste management
Water Services
Waste Water Services
Total
8,375
245,005
14,991
53,367
33,081
22,179
2012
$’000
45
107,033
8,485
5,824
2012
$’000
Transport and other
infrastructure
Other
Grants
15,616
2,151
227
104,105
4,801
4,770
91,790
94
2,650
-
2013
$’000
Grants
45,544
136
2,156
964
38,684
303
3,301
-
2012
$’000
Grants
4
-
-
4
-
2012
$’000
Other
Capital
418
-
195
223
-
2013
$’000
Other
Capital
Gross program income
241,888
17,855
54,185
34,266
8,672
Recurrent
Corporate governance
Finance and business strategy
Community services
Planning & development
Functions
Year ended 30 June 2012
18,211
130
1
-
Waste management
Water Services
Waste Water Services
Total
6,029
Transport and other
infrastructure
2013
$’000
27
106,547
14,582
5,754
2013
$’000
10,027
2,007
17
Other
Grants
Recurrent
Gross program income
317,374
15,246
55,857
34,045
69,238
2012
$’000
45
122,952
13,941
6,051
Total
income
364,622
17,985
58,987
39,036
106,686
2013
$’000
27
116,668
19,462
5,771
Total
income
(2,075)
(25)
(325)
(865)
(814)
(46)
-
2013
$’000
Capital
258,123
15,607
46,140
25,317
32,689
2012
$’000
4,248
68,204
52,458
13,460
Recurrent
2,839
198
859
661
1,011
2
129
(21)
2012
$’000
Capital
Gross program expenses
(260,279)
(16,174)
(52,266)
(28,397)
(25,660)
2013
$’000
(5,689)
(60,901)
(56,694)
(14,498)
Recurrent
Gross program expenses
260,962
15,805
46,999
25,978
33,700
2012
$’000
4,248
68,206
52,587
13,439
Total
expenses
(262,354)
(16,199)
(52,591)
(29,262)
(26,474)
2013
$’000
(5,689)
(60,901)
(56,740)
(14,498)
Total
expenses
13,703
(497)
7,561
7,764
(2,135)
2012
$’000
(4,203)
54,445
(41,822)
(7,409)
Net result
from
recurrent
operations
(180)
1,811
1,920
5,869
(10,959)
2013
$’000
(5,662)
55,673
(40,105)
(8,727)
Net result
from
recurrent
operations
56,412
(559)
8,858
8,067
35,538
2012
$’000
(4,203)
54,746
(38,646)
(7,388)
Net
Result
626,976
34,184
111,578
68,298
133,160
2013
$’000
5,716
177,569
76,202
20,269
Net
Result
3,788,126
15,604
660,470
568,182
1,686,867
2012
$’000
348,591
120,923
137,996
249,493
Assets
4,079,736
97,927
604,688
624,767
1,863,016
2013
$’000
84,617
221,806
336,891
246,024
Assets
2
Corporate governance
Finance and business strategy
Community services
Planning & development
Functions
Year ended 30 June 2013
Analysis of results by function
(b) Income and expenses defined between recurring and capital are attributed
to the following functions:
87
Note
3
2013
$’000
2012
$’000
108,218
4,693
36,308
21,407
24,864
1,401
13,005
209,896
(17,611)
(1,345)
190,940
102,668
3,995
36,099
18,322
23,445
1,435
11,464
197,428
(17,570)
(1,323)
178,535
32,928
32,928
32,830
32,830
7,859
411
8,270
9,910
483
10,393
9,263
9,263
20,801
20,801
487
487
2,445
2,445
16,352
1,457
400
2
18,211
14,319
11,360
356
787
26,822
3,357
87,521
6,241
97,119
3,169
37,176
3,472
43,817
6,985
6,985
104,104
1,726
1,726
45,543
Revenue analysis
(a) Rates and levies
General rates
Separate rates
Water
Water consumption, rental and sundries
Sewerage
Sewerage trade waste
Garbage charges
Rates and utility charge revenue
Less: Discounts
Less: Pensioner remissions
Net rates and utility charges
1.8(a)
(b) Statutory fees and charges
User fees and charges
(c)
Interest received
Investments
Over due rates and utility charges
(d) Sales of contract and recoverable works
Revenue
The amount recognised as revenue from contract works during the period is the
amount receivable in respect of invoices issued during the period.
There are no contracts in progress at the period end.
The contract work carried out is not subject to retentions.
(e) Other recurrent income
Other income
4
(i)
1.8(b)
Recurrent – grants, subsidies, contributions
and donations are analysed as follows:
General purpose grants
Donations
Contributions
Total recurrent revenue
(ii) Capital – grants, subsidies, contributions
and donations are analysed as follows:
(a) Monetary revenue designated for capital funding purposes:
Commonwealth government grants
Contributions
(b)
Non-monetary revenue received is analysed as follows:
Donations from third parties at fair value
Total capital revenue
88
1.8(c)
2013
$’000
2012
$’000
419
419
4
4
(a) Non-current assets classified as held for sale
Less: Carrying value of asset sold
1,283
(1,059)
224
-
(b) Proceeds from the sale of plant and equipment
Less: Book value of plant and equipment sold
3,101
(2,906)
195
2,917
(2,721)
196
419
338
(663)
(325)
(129)
86,369
1,068
9,460
11,511
108,408
2,605
111,013
(11,721)
99,292
82,535
1,064
8,926
11,570
104,095
2,371
106,466
(9,196)
97,270
Total Council employees at 30 June:
2013
No.
2012
No.
Elected members
Administration staff
Depot and outdoors staff
Total full time equivalent employees
11
776
657
1,444
11
776
651
1,438
Note
5
Capital income
Gain on the sale of capital assets
Recovery of revaluation down of property, plant and equipment
6
6
18
Gain (loss) on the disposal of capital assets
(c) Proceeds from the sale of land and buildings
Less: Book value of land and buildings sold
Total gain (loss) on the disposal of capital assets
7
5 & 11
Employee benefits
Total staff wages and salaries
Councillors’ remuneration
Annual, sick and long service leave entitlements
Superannuation
Other employee related expenses
Less: Capitalised employee expenses
29
Councillor remuneration represents salary, and other allowances paid in
respect of carrying out their duties.
89
8
Audit of annual financial statements by the Auditor-General of Queensland
Administration supplies & consumables
Advertising
Bulk road & other bulk materials
Communications & IT
Conferences and seminars
Consultancy services
Contract services
Donations paid
Electricity
Entertainment and hospitality
Equipment hire
Fuel and chemicals
Garbage collection services
Insurance
Minor equipment & other materials
Professional Services
Rentals – Operating leases
Repairs & maintenance materials
Other material and services
9
2012
$’000
297
1,553
1,321
4,388
3,390
2,000
6,844
6,583
2,984
8,561
16
2,812
6,804
9,666
1,403
3,509
2,567
569
8,021
7,107
80,396
276
1,371
1,174
8,160
2,953
863
6,984
10,227
3,059
7,802
15
4,011
6,536
8,890
2,047
2,458
2,551
420
7,970
4,915
82,683
8,655
424
277
2
9,358
8,637
385
436
9,458
1,549
4,163
10,587
24,124
14,648
9,182
4,539
758
1,169
70,719
192
4,141
10,465
25,374
12,818
8,281
4,415
606
1,974
68,266
514
514
71,233
446
446
68,712
Finance costs
Finance costs charged by the Queensland Treasury Corporation
Bank charges
Refuse sites – change in PV over time
Quarry sites – change in PV over time
10 Depreciation and amortisation
(a) Depreciation of non-current assets
Site improvements
Buildings
Plant and equipment
Road and bridge network
Water
Sewerage
Drainage
Other Infrastructure
Other assets
(b) Amortisation of other intangible assets
Computer software
Total depreciation and amortisation
90
2013
$’000
1.16(e)
Note
2013
$’000
2012
$’000
6
12
2,050
129
2,510
21(i)
25
2,075
200
2,839
20
466
13
319
324
866
9
33
2,050
(21)
326
685
859
661
2,510
887
88,098
75,000
163,985
850
170,442
171,292
10,415
17,957
120,280
130,695
146,478
164,435
11 Capital expenses
Loss on the sale of capital assets
Loss on write-off of capital assets
Increase in rehabilitation provision, due to increase in the
estimated future cost on council controlled land, that exceeds
the land revaluation reserve
Total capital expenses
12 Loss on write-off of capital assets are as follows:
Site improvements
Buildings
Plant and equipment
Water
Sewerage
Drainage
Other assets
11
13 Cash assets and cash equivalents
1.10
Cash at bank and on hand
Deposits at call
Term deposits
Balance per statement of cash flows
Councils cash and cash equivalents are subject to a number of internal and
external restrictions that limit amounts available for discretionary or future use.
These include:
Externally imposed expenditure restrictions at the reporting date relate to
the following assets:
Unspent government grants and subsidies
Internally imposed expenditure restrictions at the reporting date relate to
the following assets:
Funds set aside by Council and held in reserves for future projects
Total unspent restricted cash held in reserves
25
Cash at bank is held in normal business accounts at the Commonwealth Bank.
Deposits at call are held at the Commonwealth Bank and Queensland Treasury
Corporation. Term deposits are held at National Australia Bank, Westpac Banking
Corporation, St George Bank, ING Bank (Aust) Limited, Suncorp Bank, Bendigo Bank,
Bank of Queensland and Heritage Bank.
Short term credit ratings of the above financial institutions range from A3 to A1+.
91
Note
14 Trade and other receivables
2013
$’000
2012
$’000
8,801
17,034
926
1,953
127
(377)
28,464
695
29,159
9,789
24,087
2,651
1,519
465
(336)
38,175
38,175
336
41
377
216
120
336
6,691
6,691
3,885
3,885
1,173
30
(1,059)
144
3,743
(2,570)
1,173
20
20
20
20
20
20
20
20
1.11
Current
Rateable revenue and utility charges
Fees and charges
Accrued interest
GST recoverable
Other debtors
Less: Impairment provision
Prepayments
Interest is charged on outstanding rates at a rate of 11% per annum.
No interest is charged on other debtors. There is no concentration of
credit risk for rates and utility charges, fees and other debtors receivable.
Movement in accumulated impairment losses (trade and other receivables)
is as follows:
Opening balance
Impairment adjustment in period
Closing balance
15 Inventories
1.12
Current
Inventories for internal use:
Stores and materials
Valued at cost, adjusted when applicable for any loss of service potential.
16 Non-current assets classified as held for sale
Opening balance at valuation
Transfer from other non current asset category
Disposal –value of asset sold
**Note 18 (a)
Council has decided to sell this land as it is no longer required.
This land is expected to be sold within 2 years.
The land is valued at the lower of cost and selling price less cost to sell.
17 Equity investments
Shares in South Burnett Community Enterprises Limited
(formerly known as Yarraman Financial Services)
Reconciliation of the carrying amount at the beginning and end
of the current and previous period is set out below:
Shares in South Burnett Community Enterprises Limited
Carrying amount at beginning of period
Fair value at the period end
The shares in South Burnett Community Enterprises are not traded on
an active market and their fair value cannot be ascertained reliably.
Accordingly they are shown at cost.
92
-
Contributed assets at valuation
-
Revaluation adjustment to the ARS
-
Depreciation on disposals
Depreciation on write-offs
Revaluation adjustment to the ARS
Internal transfers to other asset classes
Closing accumulated depreciation
and impairment balance
Residual value
50 - 60
1,130
714
1,358
** Internal transfers between asset classes - $30 (‘000’s) was transferred from the asset class “Land” to the asset class “Land held for resale” which is reported in Note 16
* Internal transfers from work in progress - $2,342 (‘000’s)was transferred from “Work in Progress” to “Intangible” assets. Intangible assets are reported in Note 19
714
121
121
5 - 100
180
13,909
4,770
(1,239)
-
-
-
758
-
5,251
18,679
-
(3,155)
-
-
-
1,274
-
-
-
20,560
$’000
Fair Value
Other
Infrastructure
10 - 100
12,296
9
(16,210)
(96)
(42)
-
1,169
-
15,188
12,305
-
(45,045)
(252)
(75)
-
584
-
-
-
57,093
$’000
Fair Value
Other
assets
168,799
168,799
-
(94,010)
193,319
-
69,490
$’000
Cost
Works in
progress
187,349
1,933
1,358
10 - 70
294,704
246,025
103,203
-
-
(12)
-
4,539
-
98,676
349,228
-
-
-
(21)
-
1,129
309
-
-
347,811
$’000
Fair Value
Drainage
Total additions in period
714
5 - 100
79,262
559,923
234,301
(5,801)
(18,730)
(516)
-
9,182
(25)
250,191
794,224
-
(11,296)
(1,387)
(1,380)
-
1,150
3,510
-
(25)
803,652
$’000
Fair Value
Sewerage
2,071
1,130
2 - 15
10 unlimited
607,258
552,138
310,887
(4,476)
(27,299)
(1,449)
-
14,648
-
329,463
863,025
-
(10,266)
18,333
(1,773)
-
7,329
2,856
-
-
846,546
$’000
Fair Value
Water
185,278
714
10 - 100
20,688
1,647,754
515,038
(66)
(9,898)
(591)
-
24,124
-
501,469
2,162,792
-
(883)
(29,423)
(910)
-
58,368
269
-
-
2,135,371
$’000
Fair Value
Road and
bridge
network
1,933
10
65,491
7,785
54,539
41,106
5,441
-
(75)
(4,482)
10,587
-
29,635
95,645
-
11,197
-
(88)
(7,388)
15,999
41
-
-
75,884
$’000
Cost
Plant and
equipment
Addition of other assets
Not
depreciated
263,901
43,273
9,148
(3,841)
(143)
-
4,163
-
33,946
307,174
-
17,548
(8,541)
(609)
-
2,085
-
-
-
296,691
$’000
Fair Value
Buildings
143,685
18,567
13,203
1,448
(2)
-
1,549
-
2,369
162,252
87,258
41,900
22,664
(22)
-
1,794
-
-
-
8,658
$’000
Fair Value
Site
improvements
Addition of renewal assets
Range of estimated useful life in years
176,856
-
Depreciation provided in period
Net value at 30 June 2013
-
Opening balance
176,856
Minor correction to opening balance
Accumulated depreciation and impairment
Closing gross value
Recognition/changes of future
rehabilitation costs
(30)
-
Write-offs
Internal transfers between asset classes
-
Disposals
1,957
-
Internal transfers from work in progress
-
Additions at cost
174,929
$’000
Fair Value
Land
Opening gross value
Asset Values
Basis of measurement
as at 30 June 2013
18(a) Property, plant
and equipment
193,319
8,041
185,278
1,075,368
3,839,825
1,271,154
-
(58,416)
(2,830)
(4,482)
70,719
(25)
1,266,188
5,110,979
87,258
(30) **
1,394
(4,878)
(7,388)
(2,342) *
6,986
193,319
(25)
4,836,685
$’000
Total
93
94
4,987
-
-
(539)
Internal transfers from work in progress
Disposals
Write-offs
Closing gross value
174,929
* ARS denotes - Asset Revaluation Surplus
Range of estimated useful life in years
Not
depreciated
10
181
6,290
Net value at 30 June 2012
Residual value
2,368
Closing accumulated depreciation
and impairment balance
(4)
679
-
Revaluation adjustment to the ARS*
Internal transfers
-
Depreciation on write-offs
Revaluation adjustment to the Income
-
192
-
1,502
8,658
Depreciation on disposals
Depreciation provided in period
Correction to opening balance
Opening balance
Accumulated depreciation and impairment
174,929
1,196
2,570
Internal transfers between asset classes
780
-
Recognition/changes of future
rehabilitation costs
-
-
13,377
Revaluation adjustment to the ARS*
Additions at cost
2,924
-
-
Contributed assets at valuation
-
1,695
$’000
Fair Value
Site
improvements
-
156,597
$’000
Fair Value
Land
Correction to opening balance
Opening gross value
Asset Values
Basis of measurement
as at 30 June 2012
18(a) Property, plant and
equipment – prior year
10 - 100
65,811
262,745
33,946
5,099
-
(3)
(21)
-
4,141
-
24,729
296,692
12,912
97
-
(123)
16,220
-
-
-
-
267,585
$’000
Fair Value
Buildings
2 - 15
23,082
46,249
29,635
-
-
-
(204)
(2,471)
10,465
59
21,785
75,884
-
-
(530)
(5,192)
13,159
-
-
59
-
68,388
$’000
Cost
Plant and
equipment
10 unlimited
598,962
1,633,902
501,469
-
-
97,399
(1,356)
-
25,374
-
380,050
2,135,371
(139)
193,867
(2,040)
-
33,346
-
-
-
-
1,910,337
$’000
Fair Value
Road and
bridge
network
5 - 175
517,084
329,463
(5,302)
-
3,891
(818)
-
12,818
-
318,875
846,546
(12,313)
34,347
(1,677)
-
167,224
755
-
-
-
658,211
$’000
Fair Value
Water
10 - 70
288,055
553,461
250,191
(473)
-
24,239
(252)
-
8,281
-
218,395
803,652
(1,635)
184,033
(913)
-
4,337
450
-
-
-
617,380
$’000
Fair Value
Sewerage
50 - 60
249,135
98,676
-
-
(40,366)
-
-
4,415
-
134,627
347,811
-
(22,313)
-
-
5,559
521
-
-
-
364,044
$’000
Fair Value
Drainage
5 - 100
180
15,309
5,251
-
-
-
-
-
606
-
4,645
20,560
-
-
-
-
9,559
-
-
-
-
11,001
$’000
Fair Value
Other
Infrastructure
10 - 100
41,905
15,188
(4)
-
(366)
-
-
1,974
-
13,585
57,093
(21)
83
-
5,808
-
-
-
-
51,223
$’000
Fair Value
Other
assets
69,490
69,490
-
(264,584)
270,078
-
-
63,996
$’000
Cost
Works in
progress
976,271
3,570,498
1,266,187
-
(4)
84,794
(2,650)
(2,471)
68,266
59
1,118,193
4,836,685
780
2,570
403,490
(5,160)
(5,854)
(1,461)
1,726
270,078
59
-
4,170,457
$’000
Total
18
(b) Property, plant and equipment valuations were determined by reference
to the following:
Land
The fair value of land is measured at current market value as at 30 June 2012 as independently determined
by AssetVal 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 Toowoomba Regional
Council and surrounding areas. The fair value as at 30 June 2013 has been determined using the same
evidence and assumptions used in determining the fair value as at 30 June 2012. There was considered to
be no material change during the financial year which would affect these assumptions.
Reserve land does not have a value for the purpose of a Local Government’s financial statements.
Site improvements
The fair value of site improvements is measured at current market value as at 30 June 2013 as
independently determined by Australia Pacific Valuers (APV) and AssetVal 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 Toowoomba Regional Council and surrounding areas.
Buildings
There 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. All buildings will be revalued during the 2013-14 financial year, however the Water & Wastewater
buildings were revalued as at 30 June 2013 by AssetVal in conjunction with the water and sewerage active
infrastructure assets. These buildings represent an immaterial portion of the written down value of the
asset class.
Plant and equipment
Other plant and equipment is measured at original cost less accumulated depreciation.
Infrastructure
There 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.
Road network
The fair value of road and bridge network infrastructure as at 30 June 2013 was determined by
management based on the following key assumptions (this value remains unchanged from the valuation
as at 30 June 2012):
(a) Average $/m2 for each of the key components were:
Sealed
Unsealed
roads
roads
$
$
Formation
25.87
13.03
Pavement
24.96
n/a
Surface
11.75
11.33
95
Road network (cont.….)
(b) Condition was assessed using the following table:
Condition
Remaining
rating
useful life
New
100%
0.50
98%
1.00
95%
1.50
85%
2.00
75%
2.50
63%
3.00
50%
3.50
38%
4.00
25%
4.50
13%
5.00
5%
5.50
0%
The valuation of the roads network was performed by combining the expertise of internal asset managers,
Lemmah Pty Ltd and Fugro PMS Pty Ltd.
Bridges
The fair value of bridge infrastructure is measured at written down current replacement cost. The valuation
of bridge infrastructure as at 30 June 2013 was independently determined by APV Valuers.
Water and Sewerage
The fair value of water and sewerage passive infrastructure as at 30 June 2013 was determined by
management based on the following key assumptions (this value remains unchanged from the valuation
as at 30 June 2012):
(a) The average cost per meter was $232.17 for water pipes and $566.29 for sewerage pipes.
(b) Condition was assessed using the same table as that identified for the road network.
The last independent valuation of water and sewerage active infrastructure assets was performed by
AssetVal Pty Ltd as at 30 June 2013.
Drainage
The fair value of drainage infrastructure as at 30 June 2013 was determined by management based on the
following key assumptions (this value remains unchanged from the valuation as at 30 June 2012):
(a) The average cost per square meter was $565.91 for drainage pipes.
(b) Condition was assessed using the same table as that identified for the road network.
The last independent valuation of drainage infrastructure assets was performed by AssetVal Pty Ltd
as at 30 June 2012.
96
18
(c) Other asset related information:
Dam Wall Assets – Revaluation
In conducting an external revaluation for dam wall assets in 2012/2013, there were a number of changes
in the valuation methodology and asset breakdown compared to previous financial years. These changes
will have an impact on the future depreciation expense for these assets commencing 2013/2014. The
estimated depreciation for the 2013/2014 year is $439,000 compared to $666,000, 2012/2013.
With this process both Toowoomba Regional Council and AssetVal Valuers collaborated to redesign the
asset breakdowns to gain synergies with asset management and engineering services staff. This has also
resulted in additional asset componentisation, enabled better measurement of replacement costs and
reduced duplication.
Revised Useful Lives Residual Values
Historically Council had not utilised residuals extensively and so with the opportunity to completely review
the assets, the outcome was that the analysis supported the residual criteria for the earth fill dam walls.
The dams are zoned earth fill dams and are componentised to only include the dam wall itself, excluding
spillways outlet works and catchment assets. The previous useful lives on these assets were between 165
to 175 years, and following the revaluation these estimated useful lives are now 100 years with residual
values between 30% and 70%.
Residuals were applied, firstly, as there are no examples of major embankment dams being removed,
demolished or failing in Australia and secondly, the bulk water supply for Toowoomba is primarily supplied
from catchments and stored in the dams. This is not likely to change in the foreseeable future due to
tighter regulations on groundwater extraction and the option of switching to primary downrange supplies
is expensive and therefore not preferred as illustrated by the costs relating to the new Wivenhoe pipeline.
The need for the dams in Toowoomba will not change for the foreseeable future. Having no evidence that
a removal and reinstatement type renewal is likely to happen, AssetVal Pty Ltd have applied a residual that
represents that the majority of the dam will stand in perpetuity.
The reason for not applying a 100% residual is due to illustratable occurrences of major damage and
upgrades being required over the life of the dam. An example of this is the recent embankment slippage
at Cressbrook Dam and recent safety upgrades. This then follows onto the life of 100 years applied as
opposed to 175 years. The life is reduced due to the change in failure/renewal mode, where previously
life was set at 175 years as it was assumed the whole dam had been consumed and would be removed,
destroyed or decommissioned. This has changed to a perpetuity model and so the life represents an
average suggesting that after 100 years 30% of the dam will be consumed though either erosion, seepage
issues, settling or obsolescence. The 100 year time frame is based on experience with other older dams
having upgrades or renewal/repair works completed after this approximate time frame. It is difficult to
predict the future in such long life assets. Evidence from older, equivalent asset types has had to be related,
but due to better construction techniques any derived conclusions used would inherently be conservative.
97
Bridges – Revaluation
Overview of Methodology
The approach used for the revaluation of Council’s bridge assets for 2012/2013 uses a condition assessment
that enables a determination of each component’s level of remaining service potential. This also involves
consideration of obsolescence and other external factors.
This assessment indicates which phase of the asset life cycle the component is currently in. The asset is
then depreciated using a straight-line from the assessed value at the start of that phase to the assessed
value at the end of that phase.
Segmentation and Componentisation
Segmentation and componentisation is based on standard industry practice and via consultation between
Council and Australian Pacific Valuers. Bridge assets were categorised into five main groups:
- Multi- span bridges with intermediate pier support (PB)
- Single span girder bridges (GB)
- Box culvert type bridges (CB)
- Pipe culvert type bridges (CP)
- Arch type bridges (ARCH)
Different material types were observed within the main groups listed above, such as in-situ reinforced
concrete, pre stressed concrete, pre-cast concrete box and pipes, steel, steel helical pipes and timber.
A modern equivalent replacement strategy has been adopted in the determination of the obsolete bridge
construction types. As an example, timber bridges have been replaced with equivalent concrete bridges.
Evidence throughout Council supports the strategy. The five main groups were then componentised and
valued as four sub-categories:
- Super structure
- Sub Structure
- Bridge Railing
- Bridge Surface
Gross Replacement Cost
The gross replacement cost for bridges was determined by Australian Pacific Valuers from a range of
sources. They noted in their detailed report:
“The Gross Replacement Value of these assets have been assessed on the basis of replacement with a
new asset having similar service potential and includes allowances for installation and professional fees.
The Gross Replacement Value costing have been derived from reference to costing guides issued by the
Rawlinson’s (Australian Construction Handbook), Toowoomba Regional Council and Australian Pacific
Valuers internal database of costs, recently completed projects in the region and surrounding areas”.
Depreciable Amount
Calculation of the depreciable amount involves determination of the Residual Value which in turn is
required to be assessed at the end of its useful life.
For cyclical maintenance assets (such as bridges) the end of the useful life is typically assessed as being at
the point of major intervention. For example for a road seal it would be at the point of the re-seal.
98
Bridges – Revaluation (cont.…)
Depreciable Amount (cont.…)
This approach was used to determine the Residual Value. Consideration was given to Council’s expectation
of the what issues would typically drive the need to undertake a major renewal, how long it would be for the
asset to reach that point and what the likely cost would be (as a percentage of the full replacement cost).
As a consequence of this analysis the assumptions applied recognised that for some components the cost
of renewal was less than the cost of as new construction and therefore it was appropriate to adopt some
residual values.
As a consequence of this approach the “value lost through consumption” is depreciated over the useful life.
These changes will have an impact on the future depreciation expense for these assets commencing
2013/2014. The estimated depreciation for the 2013/2014 year is $389,000 compared to $519,000,
2012/2013.
Pattern of Consumption
A depreciation method was used in order to match the pattern of consumption. In the case of bridges,
due to increasing traffic loads and volumes and changes in technology and safety standards, the pattern of
consumption of future economic benefit is not constant but increases over time.
Based on this determination a straight-line pattern was adopted for components with a useful life of less
than 40 years and a moderate pattern for components with an expected useful life of greater than 70 years.
Accumulated Depreciation
The level of Accumulated Depreciation was based on an assessment of the proportion of depreciable
amount consumed to date. It is based on a Consumption Score referenced to the appropriate pattern of
consumption.
The scoring mechanism incorporated both physical condition as well as consideration of obsolescence and
external factors.
After inspection the score was used to determine the percentage of remaining depreciable amount. This
was then added to the Residual Value to determine the written down value and as a result the Accumulated
Depreciation.
The end results were then compared to Council’s understanding of their assets from their asset
management framework to ensure consistency with engineering data.
Quality Assurance
There was a range of Quality Assurance processes involved to ensure the outputs were an accurate
reflection of the actual asset observations.
These included –
· Review and confirmation of underlying assumptions
· Review of draft report to ensure consistency with asset management understanding.
99
National Disaster Relief and Recovery Arrangements (NDRRA)
Council has been subject to two flood events that are included in these Financial Statements. They are the
January 2011 event and the January 2013 event, referred to as Tropical Cyclone Oswald and the associated
rainfall and flooding, 21-29 January 2013.
The January 2011 Event
As of August 2013, the Queensland Reconstruction Authority (QRA) has a total cost of $125 million
attributed to this event. Subject to final close out, the QRA has paid 90% of this estimate, $113 million.
The Council estimated cost is currently at $131 million (as at August 2013). This would indicate an at risk
amount for Council of $6 million, however, as the projects move closer to finalisation and official close
out by QRA, the margin or risk amount is reducing. Council final estimates are reducing and the QRA final
payment is subject to final actual costs. Empirical evidence would suggest a final at risk amount of $3.5 to
$5.0 million. This amount is available in the 2013/2014 budget and the worst case scenario of an amount
approaching $6 million will require some re-prioritisation, however, not to the extent of a financial shock to
the Council’s sustainability position. A planned series of close-outs is being undertaken, by submission in
claim areas. Restoration works are at the practical completion stage.
The 2013 Tropical Cyclone Oswald Event
24 projects, out of a total of 1,121 from the 2011 event, where restoration had not commenced at the time
of the 2013 Oswald event, and had additional damage greater than 10%, have been transferred to the 2013
Oswald event.
As stated above, the road network was re-valued in 2011/12 and the valuation included the effect of the
2011 event. The 2013 event has incurred a write-down of $35m in the carrying value of the road network.
Therefore the current valuation recorded in these accounts includes the effect of the 2011 & 2013 flood
events
Work in Progress – Summary
Total WIP shown in Note 18(a) of $168.8 million is detailed as follows:
· NDRRA component of $74.5 million,
· Major project carryovers of $70.15 million, which included two projects totalling $42.2 million,
· Previous years WIP and current accruals of $11.95 million and
· Ordinary WIP of $12.2 million.
100
Note
2013
$’000
2012
$’000
4,912
4,912
3,084
3,084
6,143
2,342
8,485
4,682
1,461
6,143
3,059
514
3,573
2,613
446
3,059
4,912
3,084
19,426
8,419
27,845
19,447
8,065
27,512
1,458
1,458
1,437
1,437
12,160
10,163
21
861
13,042
10,163
3,864
3,161
92,369
3,658
99,891
9,255
91
12,507
13,324
3,975
(1,275)
16,024
13,864
1,785
(2,325)
13,324
12,160
3,864
16,024
10,163
3,161
13,324
19 Intangible assets
Net carrying value at period end:
Computer software
Computer software
Opening gross carrying value
Acquired at cost
*Note 18 (a)
Accumulated amortisation
Opening balance
Amortisation in the period
Net carrying value at end of the financial year
Software has a finite life estimated at ten years.
Straight line amortisation has been used with no residual value.
20 Trade and other payables
Current
Accruals
Annual leave
Non Current
Annual leave
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 1.22
21 Provisions
Current
Long service leave
Property restoration:
(i) Refuse sites
(ii) Quarry sites
Non-Current
Long service leave
Property restoration:
(i) Refuse sites
(ii) Quarry sites
1.22(e)
Details of movements in provisions:
Long service leave
Balance at the beginning of financial year
Amount provided for in the period
Amount paid in the period
Balance at end of the financial year
Current portion
Non-current portion
101
Note
(i) Refuse sites
Increase in provision - due to change in time
Increase in provision - change in discount rate
Amount expended in year
Increase (decrease) in estimate of future cost
Current portion
Non-current portion
(ii) Quarry sites
Increase in provision - due to change in time
Increase (decrease) in provision - change in discount rate
Amount expended in year
Increase (decrease) in estimate of future cost
Current portion
Non-current portion
2013
$’000
2012
$’000
9,255
276
25
82,834
92,390
7,853
432
198
772
9,255
21
92,369
92,389
9,255
9,255
91
3
4,425
4,519
77
4
2
8
91
861
3,658
4,519
91
91
22 Borrowings
(a) Bank overdraft
The council does not have a bank overdraft facility.
(b) Unsecured borrowings
Unsecured 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, the latest being 26 June 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
Non Current
102
9,320
9,320
8,305
8,305
146,020
146,020
143,429
143,429
Note
Details of movements in borrowings:
Loans raised
Principal repayments
Classified as :
Current
Non-current
2013
$’000
2012
$’000
151,733
12,922
(9,315)
155,340
91,349
65,705
(5,321)
151,733
9,320
146,020
155,340
8,305
143,429
151,733
2,662
2,662
2,356
2,356
1,426,164
1,107,467
21,216
(4,699)
(19,525)
45,632
17,342
(155)
1,485,974
13,377
99
96,468
30,456
159,794
18,053
449
1,426,164
13,377
21,216
112,056
717,622
128,102
379,630
104,389
9,582
1,485,974
13,377
116,755
737,147
82,470
362,288
104,389
9,738
1,426,164
The loan market value at the reporting date was $165,199,145.
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.
23 Other liabilities
Current
Unearned revenue
24 (i) Asset revaluation surplus
Movements in the asset revaluation surplus were as follows:
(a)
Adjustments to property, plant and equipment through revaluations: 18
Land
Site improvements
Buildings
Water
Sewerage
Drainage
Other assets
(ii) Asset revaluation surplus analysis
The closing balance of the asset revaluation surplus is comprised of the
following asset categories:
Land
Site improvements
Buildings
Water
Sewerage
Drainage
Other assets
103
Note
2013
$’000
2012
$’000
2,156,256
102,268
2,258,524
2,099,843
56,412
2,156,255
812
5,019
2,636
8,467
789
4,548
3,919
9,256
137
21,728
11
290
22,166
94
13,400
1,507
47
15,048
22,166
22,166
15,048
15,048
25 Retained surplus
Net result
Council’s cash and cash equivalents are subject to a number of
internal restrictions that limit the amount that is available for
discretionary or future use. In prior years council accounted for
these restrictions using a system of reserves. At the beginning
of this reporting year these reserves were closed to the retained
surplus and are now reported using an internal management system.
Internal restrictions that have been placed on Council’s cash and cash
equivalents are now disclosed in Note 13.
26 Commitments for expenditure
Operating leases
Minimum lease payments in relation to non-cancellable operating
leases are as follows:
Within one year
Later than 1 year but not later than 5 years
Later than 5 years
Lease payments are generally fixed, but with inflation clauses on
which future rentals are determined.
Capital Commitments
Commitment for the construction of the following assets contracted
for at the reporting date but not recognised as liabilities are as follows:
Buildings
Infrastructure
Other infrastructure
Other
These expenditures are payable :
Within one year
Later than 1 year but not later than 5 years
Later than 5 years
27 Events after balance date
There were no material financial adjusting events after balance date.
104
2013
$’000
2012
$’000
2,521
4,000
Local Government Workcare
The Toowoomba Regional Councils a member of the Queensland local government workers
compensation self-insurance scheme, Local Government Workcare. 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:
1,939
1,614
Note
28 Contingent liabilities
Details and estimates of maximum amounts of contingent liabilities are as follows:
Various claims are pending against the Council. In the opinion of the Council’s
solicitors the potential loss on all claims should not exceed:
The Council has disclaimed liability and no provision has been made
in the financial statements pertaining to these claims.
Local Government Mutual
The 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.
29 Superannuation
The Council contributes to the Local Government Superannuation Scheme (Qld) (the
scheme). The scheme is a Multi-employer Plan as defined in the Australian Accounting
Standard AASB119 Employee Benefits.
The Queensland Local Government Superannuation Board, the trustee of the scheme,
advised that the local government superannuation scheme was a complying
superannuation scheme for the purpose of the Commonwealth Superannuation Industry
(Supervision) legislation.
The scheme has three elements referred to as:
The City Defined Benefits Fund (CDBF) which covers former members of the City Super
Defined Benefits Fund. The Regional Defined Benefits Fund (Regional DBF) which covers
defined benefit fund members working for regional local governments; and
The Accumulation Benefits Fund (ABF)
The ABF is a defined contribution scheme as defined in AASB 119. Council has no liability to
or interest in the ABF other than the payment of the statutory contributions as required by
the Local Government Act 2009.
The Regional DBF is a defined benefit plan as defined in AASB119. The Council is not able to
account for the Regional DBF as a defined benefit plan in accordance with AASB119 because
the scheme is unable to account to the Council for its proportionate share of the defined
benefit obligation, plan assets and costs.
Any amount by which either fund is over or under funded would only affect future benefits and
contributions to the Regional 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 2012 (the most
recent available) which was not subject to any audit qualification, indicates that the assets of
the scheme are sufficient to meet the vested benefits.
The most recent actuarial assessment of the scheme was undertaken as at 1 July 2012.
The actuary indicated that “the Regional DBF is currently in a satisfactory but modest financial
position and remains vulnerable to adverse short and medium term experience”.
105
2013
$’000
2012
$’000
11,511
11,570
3,768
110
3,878
4,068
117
4,185
102,268
56,412
10
71,233
279
71,512
68,712
436
69,148
4
5
11
(104,104)
(419)
2,075
(102,448)
(45,543)
(4)
2,839
(42,708)
9,711
(2,806)
(341)
2,700
306
9,570
(8,286)
(1,169)
10,525
(540)
(360)
171
80,902
83,022
Note
Following the previous actuarial assessment in 2009, councils were advised by the
trustee of the scheme, following advice from the scheme’s actuary, that additional
contributions may be imposed in the future at a level necessary to protect the
entitlements of Regional DBF members. In the 2012 actuarial report the actuary
has recommended no change to the employer contribution levels at this time.
Under the Local Government Act 2009 the trustee of the scheme has the power to
levy additional contributions on councils which have employees in the Regional
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 conducted as at 1 July 2015.
The amount of superannuation contributions paid by Toowoomba Regional Council
to the scheme in this period for the benefit of employees was:
30 Trust funds
1.30
Trust funds held for outside parties:
Monies collected or held on behalf of other entities yet
to be paid out to or on behalf of those entities
Security deposits
The Toowoomba 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.
31 Reconciliation of net result for the year to net cash
inflow (outflow) from operating activities
Net result
Non-cash operating items:
Change in restoration provisions expensed to finance costs
Investing and development activities:
Capital grants, subsidies and contributions
Capital income
Capital expenses
Changes in operating assets and liabilities:
(Increase) decrease in receivables
(Increase) decrease in inventories (excluding land)
Increase (decrease) in payables
Increase (decrease) in provisions
Increase (decrease) in other liabilities
Net cash inflow from operating activities
106
32 Controlled Entities
Empire Theatres Pty Ltd
The incorporated entity, Empire Theatres Pty Ltd (ACN 086 482 288) is wholly owned by Council. The financial
statements of Empire Theatres Pty Ltd, incorporating Empire Theatre Projects Pty Ltd (ACN 135 705 878), are
subject to separate audit certification by the Queensland Auditor-General or his delegate.
The audited financial statements of Empire Theatres Pty Ltd, incorporating Empire Theatre Projects Pty Ltd, as at
30 June 2013, disclosed net assets of $611,667.
Empire Theatres Foundation is an entity controlled by Empire Theatres Pty Ltd. The financial statements of the
Empire Theatres Foundation are subject to separate audit certification by the Queensland Auditor-General or his
delegate.
The audited financial statements of Empire Theatres Foundation as at 30 June 2013, disclosed net assets of
$583,495.
Jondaryan Woolshed Pty Ltd
The incorporated entity, Jondaryan Woolshed Pty Ltd (ACN 128 419 983) is wholly owned by Council. The
financial statements of Jondaryan Woolshed Pty Ltd are subject to separate audit certification by the Queensland
Auditor-General or his delegate.
The audited financial statements of Jondaryan Woolshed Pty Ltd as at 30 June 2013, disclosed net liabilities of
$189,350.
Toowoomba and Surat Basin Enterprises Pty Ltd
The incorporated entity, Toowoomba and Surat Basin Enterprises Pty Ltd (ACN 128 419 983) is wholly owned by
Council. The financial statements of Toowoomba and Surat Basin Enterprises Pty Ltd are subject to separate audit
certification by the Queensland Auditor-General or his delegate.
The audited financial statements of Toowoomba and Surat Basin Enterprises Pty Ltd as at 30 June 2013, disclosed
net assets of $350,093.
The Toowoomba Regional Council has committed necessary funding support in its 2013/2014 Annual Budget
and forward budgets for 2014/2015 and 2015/2016 which provides ‘going concern’ assurance for the Empire
Theatres Pty Ltd and Jondaryan Woolshed Pty Ltd.
The Toowoomba and Surat Basin Enterprises Pty Ltd is the recipient of Council funding of a fixed amount to
supplement membership revenue.
107
33 Financial Instruments
Toowoomba Regional Council has exposure to the following risks arising from financial instruments:
- credit risk
- liquidity risk
- market risk
This note provides information (both qualitative and quantitative) to assist statement users evaluate the
significance of financial instruments on the Council’s financial position and financial performance, including the
nature and extent of risks and how the Council manages these exposures.
Financial risk management
Toowoomba Regional Council is responsible for the establishment and oversight of the risk management
framework, together with developing and monitoring risk management policies.
Council’s management approves policies for overall risk management, as well as specifically for managing
credit, liquidity and market risk.
The Council’s risk management policies are established to identify and analyse the risks faced, to set
appropriate limits and controls and to monitor these risks and adherence against limits. The Council aims to
manage volatility to minimise potential adverse effects on the financial performance of the Council.
Toowoomba Regional Council does not enter into derivatives.
Credit Risk
Credit risk is the risk of financial loss if a counterparty to a financial instrument fails to meet its contractual
obligations. These obligations arise principally from the Council’s investments and receivables from
customers. Exposure to credit risk is managed through regular analysis of credit counterparty ability
to meet payment obligations. The carrying amount of financial assets represents the maximum credit
exposure.
Investments in financial instruments are required to be made with Queensland Treasury Corporation (QTC)
or similar state/ commonwealth bodies or financial institutions in Australia, in line with the requirements of
the Statutory Bodies Financial Arrangements Act 1982.
No collateral is held as security relating to the financial assets held by Toowoomba Regional Council.
The following table represents the maximum exposure to credit risk based on the carrying amounts of
financial assets at the end of the reporting period:
Financial Assets
Equity investments
Receivables – rates
Receivables – other
Other credit exposure
Guarantee
Total
Note
2013
$’000
2012
$’000
13
17
14
14
163,985
20
8,801
19,663
171,292
20
9,789
28,386
28
1,939
194,408
1,614
211,101
The Council may be exposed to credit risk through its investments in the QTC Cash
Fund and QTC Working Capital Facility. The QTC Cash Fund is an asset management
portfolio that invests with a wide range of high credit rated counterparties.
Deposits with the QTC Cash Fund are capital guaranteed. Working Capital Facility
deposits have a duration of one day and all investments are required to have a
minimum credit rating of “A-”, therefore the likelihood of the counterparty having
capacity to meet its financial commitments is strong.
108
33 Financial instruments – continued
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 defaults.
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.
By the nature of the Councils operations, there is a geographical concentration of risk in the Council’s area.
Because the area is largely (e.g. agricultural/mining), there is also a concentration in the (e.g. agricultural/
mining) sector.
Ageing of past due receivables and the amount of any impairment is disclosed in the following table:
Liquidity risk
Fully
Performing
$’000
Past due
31 to 60
61 to 90
days
days
$’000
$’000
Less than 30
days
$’000
Over 90
days
$’000
Less
Impaired
Total
$’000
$’000
Receivables:
2013
23,942
4,061
30
-
808
(377)
28,464
2012
30,964
1,323
2,389
152
3,683
(336)
38,175
Liquidity risk is the risk that the Council will encounter difficulty in meeting the obligations associated with
its financial liabilities that are settled by delivering cash or another financial asset.
Toowoomba Regional Council is exposed to liquidity risk through its normal course of business and
through its borrowings with QTC and other financial institutions.
The Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn
facilities, both short and long term, to cater for unexpected volatility in cash flows. These facilities are
disclosed in note 22.
The following table sets out the liquidity risk in relation to financial liabilities held by the Council. It
represents the remaining contractual cashflows (principal and interest) of financial liabilities at the end of
the reporting period, excluding the impact of netting agreements:
0 to 1 year
2013
Loans QTC
2012
Loans QTC
$’000
19,426
18,008
37,434
19,447
16,958
36,405
1 to 5 years
Over 5 years Total contractual
cash flows
$’000
$’000
$’000
19,426
67,521
148,066
233,595
67,521
148,066
253,021
66,530
66,530
146,885
146,885
19,447
230,373
249,820
Carrying
amount
$’000
19,426
155,340
174,767
19,447
151,733
171,180
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.
109
33 Financial instruments – continued
Market risk
Market risk is the risk that changes in market prices, such as interest rates, will affect the Council’s income or
the value of its holdings of financial instruments.
Interest rate risk
Toowoomba Regional Council is exposed to interest rate risk through investments and borrowings with
QTC and other financial institutions (if applicable).
The Council has access to a mix of variable and fixed rate funding options through QTC so that interest rate
risk exposure can be minimised.
Sensitivity
Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the
carrying amount at reporting date.
The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest
rates (assumed to be 1%) would have on the profit and equity, based on the carrying values at the end of
the reporting period. The calculation assumes that the change in interest rates would be held constant
over the period.
2013
Financial assets and liabilities that are
held at variable interest rates total:
QTC cash funds
Other investments
Loans – QTC
Net total
2012
QTC cash funds
Other investments
Loans – QTC
Net total
Net carrying
amount
$’000
Change in profit & (loss) from
Change in equity from
1% increase
1% decrease
1% increase
1% decrease
$’000
$’000
$’000
$’000
80,649
806
(806)
806
(806)
7,449
74
(74)
74
(74)
(155,340)
(1,553)
1,553
(1,553)
1,553
(67,242)
(673)
673
(673)
673
9,105
91
(91)
91
(91)
1,328
13
(13)
13
(13)
(151,733)
(1,517)
1,517
(1,517)
1,517
(141,300)
(1,413)
1,413
(1,413)
1,413
In relation to the QTC loans held by the Council, the following has been applied:
QTC Fixed Rate Loan – financial instruments with fixed interest rates which are carried at amortised cost are not
subject to interest rate sensitivity.
QTC Generic Debt Pool - the generic debt pool products approximate a fixed rate loan. There is a negligible
impact on interest sensitivity from changes in interest rates for generic debt pool borrowings.
QTC Client Specific Pool - client specific pool products are often rebalanced to a target benchmark duration. This
partially exposes clients to the level of interest rates at the time of rebalancing. Sensitivity on these products is
provided by QTC through calculating the interest effect over the period.
The sensitivity analysis provided by QTC is currently based on a 1% change but this is subject to change.
Fair Value
The fair value of trade and other receivables and payables is assumed to approximate the value of the original
transaction, less any allowance for impairment.
110
The fair value of borrowings with QTC is based on the market value of debt outstanding. The market value of a
debt obligation is the discounted value of future cash flows based on prevailing market rates and represents the
amount required to be repaid if this was to occur at balance date. The market value of debt is provided by QTC
and is discussed below and disclosed in note 22.
QTC applies a book rate approach in the management of debt and interest rate risk, to limit the impact of market
value movements to clients’ cost of funding. The book value represents the carrying value based on amortised
cost using the effective interest method.
111
34 National Competition Policy
Activities to which the code of competitive conduct is applied
The Toowoomba Regional Council applies the competitive code of conduct to the following activities:
Water & Wastewater
Other Roads
Private Works
Fleet & Plant
Aquatic Facilities
Quarry Operations
Cemetery Operations
Refuse Collection
Waste Management
Aerodromes
Laboratory Services
This requires the application of full cost pricing, identifying the cost of community service obligations (CSO)
and eliminating the advantages and disadvantages of public ownership within that activity.
The CSO value is determined by Council, and represents an activities cost(s) which would not be incurred
if the primary objective of the activities was to make a profit. The Council provides funding from general
revenue to the business activity to cover the cost of providing non-commercial community services or
costs deemed to be CSO’s by the Council.
The following activity statements are for activities subject to the competitive code of conduct:
Water &
Other Roads
Wastewater
2013
2013
$’000
$’000
Revenue for services provided to
2,314
28,639
the Council
85,302
5,605
external clients
Community service obligations
293
87,909
34,244
Less : Expenditure
75,111
33,491
Surplus (deficiency)
12,798
754
the Council
external clients
Community service obligations
Quarry
Operations
2013
$’000
-
-
Less : Expenditure
Surplus (deficiency)
112
50
(50)
Cemetery
Operations
2013
$’000
Private
Fleet & Plant
Building
Works
Services
Certification
2013
2013
2013
$’000
$’000
$’000
7,245
31,648
25
2
360
162
323
1,874
7,605
5,655
1,950
31,810
26,215
5,595
400
748
866
(117)
1,464
3,340
3,330
-
Refuse
Collection
2013
$’000
Waste
Aerodromes
Management
2013
2013
$’000
$’000
3,254
-
11
Laboratory
Services
2013
$’000
1,195
393
13,108
3,289
435
423
816
1,140
(324)
13,108
9,091
4,017
1,589
8,133
8,195
(62)
2,000
2,435
1,368
1,067
Aquatic
Facilities
2013
$’000
317
1,512
1,208
304
34 National Competition Policy – continued
CSO’s were paid during the reporting period to the following activities.
Activities
CSO description
Water & Wastewater
To provide pensioner rebates on water and wastewater activities.
Waste Management
To provide public dumping facilities.
To provide a standard of building compliance and general
development.
Aquatic Facilities
Provide recreational facilities to as wide as possible cross section
of the community.
Cemetery Operations
To maintain historical headstone sections and to provide cemetery
facilities to rural areas.
Aerodromes
To provide an economic benefit to the region and to provide airport
facilities to rural areas.
Actual $,000
293
1,589
400
1,464
423
2,000
113
114
115
116
117
118
119
120
PO Box 3021, Toowoomba Village Fair Qld 4350
P 131 TRC (131 872) F 1800 448 882
E info@toowoombaRC.qld.gov.au
W www.toowoombaRC.qld.gov.au

Annual Report | 2012/13

Transcription

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