Rural City of Wangaratta Annual Report 2009-2010 (4372 KB)

Annual Report 

2009 - 2010 

Rural City of Wangaratta 

“the Ultimate in Liveability”

Annual Report 

2009 - 2010 

Rural City of Wangaratta 

“the Ultimate in Liveability” 

Rural City of Wangaratta ANNUAL REPORT 2009 - 2010

Meet the Rural City Councillors 

The fifth Council of the Wangaratta Rural City Council was elected in November 2008, with seven Councillors elected 

for a four year term. 

Cr. Anthony Griffiths was elected Mayor of the Wangaratta Rural City Council on 3 December 2009 for a twelve 

month term. 

Cr Anthony Griffiths Mayor 

Councillor 2008 - present 

Councillor 1997 - 2003 

Mayor 2009 - present 

Ph: 0428 434 798 

Mayoral / Governance Portfolio 

Peechelba 

Springhurst 

Boorhaman 

Cr Lauren McCully 


Ph: 0448 087 122 

Community Wellbeing Portfolio 

Wangaratta 

Glenrowan 

Oxley 

Eldorado 

Tarrawingee 

Markwood 

Milawa 

Murmungee 

Cr Lisa McInerney 


Ph: 0437 600 145 

Economic Development and Tourism Portfolio 

Greta 

Moyhu 

Edi 

Whorouly 

Carboor 

Cr Doug McPhie 


Ph: 0448 254 088 

Sport and Recreation Portfolio 

Cr Roberto Paino 


Mayor 2004 - 2005, 2007 - 2008 

Ph: 0407 148 050 

Infrastructure and Planning Portfolio 

Myrrhee 

Whitlands 

Tolmie 

King Valley 

Whitfield 

Cheshunt 

Cr Rozi Parisotto 


Ph: 0427 078 557 

Arts, Culture and Heritage Portfolio 

The Rural City of Wangaratta 

“ the Ultimate in Liveability ” 

Cr Ron Webb 


Mayor 2008 - 2009 

Ph: 0448 284 734 

Environmental Sustainability Portfolio 

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Our Vision, Mission and Values 

Our Vision 

The Rural City of Wangaratta – “the Ultimate in Liveability” 

Our Mission 

We will provide the leadership necessary to … 

• ensure the long term financial security of the Council; 

• deliver quality Council services; 

• facilitate a growing and sustainable economy and employment base; 

• promote a cohesive, dynamic Rural City of Wangaratta community; 

• maintain open communication and consultation; 

• preserve and enhance our heritage and the environment. 

Our Values 

Excellence 

We aim to achieve the highest standard in everything we do. 

Trust 

We have confidence in the ability and commitment of others and ourselves. 

Respect 

We see all people as being valuable acknowledging individuality, opinions, needs and abilities. 

Openness 

We foster an environment that encourages honest communication in all dealings. 

Fairness 

We treat all colleagues and customers fairly and consistently. We promote equality and 

ensure resources are allocated according to need. 

Enjoyment 

We promote a harmonious and productive workplace by celebrating achievement in an 

environment where everyone feels they belong. 

Rural City of Wangaratta ANNUAL REPORT 2009 - 2010 

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Contents 

Contents 

Meet the Rural City Councillors ........................................................................................................................................................................................i 

Our Vision, Mission and Values ......................................................................................................................................................................................ii 

Rural City Profile ..................................................................................................................................................................................................................................2 

Mayor’s Report 2009 - 2010 ...............................................................................................................................................................................................3 

Chief Executive Officer’s Report 2009 - 2010 ...........................................................................................................................................8 

Organisational Structure ........................................................................................................................................................................................................11 

Calendar of Events ........................................................................................................................................................................................................................12 

Sustainability Report .................................................................................................................................................................................................................13 

Governance .............................................................................................................................................................................................................................................18 

Arts, Culture and Heritage ................................................................................................................................................................................................23 

Community Wellbeing .............................................................................................................................................................................................................27 

Infrastructure and Planning ..........................................................................................................................................................................................32 

Economic Development and Tourism ..............................................................................................................................................................37 

Environmental Sustainability .........................................................................................................................................................................................41 

Sport and Recreation ..............................................................................................................................................................................................................45 

Human Resources .......................................................................................................................................................................................................................48 

Best Value ................................................................................................................................................................................................................................................50 

Access and Inclusion Plan ................................................................................................................................................................................................51 

Public Documents ........................................................................................................................................................................................................................57 

National Competition Policy Compliance: 2009-10 .......................................................................................................................61 

Victorian Local Government Indicators .........................................................................................................................................................62 

Performance Statement .....................................................................................................................................................................................................63 

Financial Report ...............................................................................................................................................................................................................................73 

Standard Statements ..............................................................................................................................................................................................................111 


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Rural City of Wangaratta Profile 

Wangaratta is located in the heart of North East Victoria - a bustling provincial centre in a region of 

breathtaking beauty. 

One of Victoria’s most geographically diverse and scenic regions, the Rural City of Wangaratta offers a 

blend of city life, welcoming villages, native bushland, pastoral landscapes and snow capped peaks. 

Over 28,600 residents live in the Rural City of Wangaratta, 18,000 of whom live in urban Wangaratta. 

Prominent townships and villages include Boorahaman, Cheshunt, Eldorado, Everton, Glenrowan, Oxley, 

Milawa, Moyhu, Peechelba, Springhurst, Tarrawingee, Whitfield and Whorouly. 

The rich agricultural land surrounding Wangaratta yields gourmet produce and world-class wines, 

creating a regional paradise for food and wine lovers. 

The regional economy is exceptionally diverse. Wangaratta is home to major manufacturing, transport 

and distribution activities and is the regional headquarters for several state government agencies. 

Our small towns support industries such as viticulture, agriculture, horticulture and tourism. 

Opportunities within niche markets, based around these industries, abound throughout the Rural City 

of Wangaratta. 

Wangaratta provides significant retail opportunities, an extensive range of health providers and 

excellent recreational facilities. 

Families can choose from a variety of educational opportunities including twenty-one primary schools, 

three secondary schools, a specialist school, a TAFE Institute including a Rural Studies Campus and 

Victoria’s first Technical Education Centre, many childcare and kindergarten facilities and a centre for 

continuing education. 

The world renowned Wangaratta Festival of Jazz and Blues is an annual highlight amidst a diverse 

calendar of events. 

The Rural City of Wangaratta is proud of its cultural diversity and heritage. The legend surrounding 

Australia’s most renowned bushranger, Ned Kelly, is captured and preserved in and around the historic 

township of Glenrowan which has seen the “Siege Site” placed on the National Heritage List. 

The Rural City of Wangaratta is widely recognised as offering “the Ultimate in Liveability.” Here you can 

enjoy life at the perfect pace, balancing family and career aspirations in a vibrant, safe, progressive and 

caring community 

History 

The Shire of Milawa was created on 18 November 1994. It was formed by the merger of the City of 

Wangaratta, the Shires of Oxley and Wangaratta and parts of the Shires of Beechworth, Benalla and 

Yarrawonga. The Shire of Milawa was renamed the Rural City of Wangaratta on 29 June 1995. 

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Mayor’s Report 2009 - 2010 

On behalf of my fellow Councillors, it is my pleasure to present the Wangaratta 

Rural City Council 2009 – 2010 Annual Report which gives a detailed account 

of Council’s performance. It showcases our achievements and highlights, 

observes our challenges throughout the year and notes our future directions. 

2009 – 2010 was a very positive period for Council. During the year we worked 

in partnership with the community and the state and federal governments to 

present a number of exciting projects as part of our commitment to achieving 

for the Rural City of Wangaratta – “the Ultimate in Liveability”. 

The aspirations of our community, as documented in the 2030 Community 

Vision, continue to guide our strategic planning and were instrumental in 

developing our 2009 – 2013 Council Plan. As well as looking to the future we remain clearly focussed 

on providing excellent services to our community on a day-to-day basis. 

The single, most significant highlight for the community and one which truly evokes our aim of – “the 

Ultimate in Liveability” was the commissioning of the Wangaratta Performing Arts Centre. After many 

years of planning, the vision became a reality. Life in our Rural City was enhanced both artistically and 

culturally with the opening of the centre, by the Premier of Victoria, Mr John Brumby in September 2009. 

This $8 million project has been one of the most ambitious, rewarding and successful in the Rural City’s 

history. The gala opening event will be remembered for many years to come. 

Other highlights from Council’s seven portfolio areas include: 

Governance 

“We recognise that good places to live do not just happen - they are built by vision, ideas and a 

commitment to work toward building a better place for a better future.” 2030 Community Vision 

To achieve this vision, Council continues to participate actively and effectively in a number of statewide 

and regional organisations including Regional Cities Victoria and the Hume Region Management 

Forum. 

Council now applies a triple bottom line approach that considers social, environmental and financial 

issue to all new initiatives. A sound, sustainable position underpins our achievements and I am pleased 

to report that Council has developed and adopted a set of sustainability performance measures to 

monitor our progress. 

For 2009 – 2010 Council reported an operating surplus of $5.4 million and in accordance with our long 

term financial plan borrowings of $0.9 million were undertaken for the upgrade of the Wangaratta 

Government Centre. Total assets increased from $304 million to $318 million. Further enhancing Council’s 

position, the Auditor General’s report on Local Government sustainability for 2009 ranks Wangaratta 

Council as low risk in relation to financial sustainability measures such as liquidity, indebtedness and 

self financing. 

The securing of full funding for the Showgrounds Redevelopment Project through a “whole of 

government approach” and linking in with other stakeholders such as the Australian Football League, 

is a great example of Council’s commitment to meeting the community’s aspirations and to providing 

state-of-the-art facilities both for now and into the future. 

We are also conscious of our place in the global community. Council hosted ceremonies to welcome 

10 new Australians citizens. We also continue to build on our Friendship arrangements with Lacluta in 

East Timor and China. This year the focus of Council’s Friends of Lacluta Special Committee was on 

building strong relationships with other network groups across the state and extending the links with 

other Rural City organisations ahead of a further visit to East Timor in July 2010. Council hosted a Civic 

Reception to welcome the Wuzhong District Delegation to Australia and in particular to Wangaratta. 


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Arts, Culture and Heritage 

“... the Rural City of Wangaratta is renowned as the cultural centre of North East Victoria, with a rich 

diversity of arts, culture, music, and community events.” 2030 Community Vision 

Arts, culture and heritage activities continue to play an important role in bringing our community 

together. The Wangaratta Performing Arts Centre is the centrepiece of a dedicated arts precinct 

assisting us to achieve this goal. 

The exhibitions Gallery hosted a number of exhibitions during the year including ‘Flourish’ a significant 

exhibition of historic textiles from the Embroiderers Guild of Victoria collection which attracted a record 

2,245 visitors. 

Cliff Burtt’s welded corten steel sculpture ‘Pod Vessel’, the winning work of the Current Sculpture Biennial 

Award 2010 is now located in the Arts Precinct, adjacent to the Gallery and Performing Arts Centre. 

The Wangaratta Library continues to provide outstanding service to our community. A celebration was 

held in February 2010 to celebrate 3 years of Wangaratta Library operating as a public/TAFE library. 

Community Wellbeing 

“The Rural City of Wangaratta has a strong community spirit and sense of place.” 2030 Community 

Vision 

This spirit is well represented by our community leaders including our Citizens of the Year. The 2010 

award recipients were Citizen of the Year, Mrs Patricia Stafford, Young Citizen of the Year, Ms Georgina 

Kazenwadel and Community Event of the Year, the Wangaratta High School Reunion. 

This spirit is also strong in our volunteers, community groups, event organisers and sporting 

organisations that play an important role in keeping us together and providing opportunities to engage 

with others. A hugely successful “men’s health night” was held at the Wangaratta Performing Arts 

Centre that attracted over 400 attendees. Guest speaker Merv Hughes encouraged the importance of 

men looking after their health especially in stressful times such as drought. 

Our rural communities achieved a number of successes through the community planning program. 

Moyhu now has a BMX Track and website, Everton received funding for a heritage project, capturing 

the local pioneering families, Whitfield received funding for a playground, Springhurst gained two bus 

shelters and a cricket shed was turned into a youth meeting place. Glenrowan received funding for a 

walking track to Fosters Lake, just to name a few. 

Infrastructure and Planning 

“It is the diversity of localities that make the Rural City of Wangaratta such an interesting, vibrant and 

enjoyable place to live and visit.” 2030 Community Vision 

I am proud to say that Council has facilitated a number of major projects during 2009 – 2010 which 

contribute to our vision including completion of the: 

• Phillipson Street Roundabout. The project was completed at a cost of $600,000. 

It provides a significant improvement to traffic flow and safety at this busy intersection; 

• Wangaratta Oxley Shared Pathway. Construction of the shared pathway has made 

substantial progress towards Oxley; 

• Roy Street Overpass. Significant improvements have taken place to improve user safety 

and amenity of this railway overpass; 

• Edwards Street Shared Path. The shared path from Phillipson Street to Rotary Park 

provides a much needed and safer off-road link in this busy area, particularly for students; 

• 16km of rural road resealing; 

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• $350,000 waste cell capping project at the former Bowser East landfill. This is part of a 

long term program designed to meet EPA requirements for rehabilitating closed landfills; 

• New playgrounds at Tarrawingee Recreation Reserve, John McAleese Park Milawa, 

Merriwa Park Wangaratta and shade sails were installed at Apex Park Wangaratta and 

the Springhurst Playground through the assistance of the Regional and Local Community 

Infrastructure Program funding; 

• Further upgrades of Edi Cheshunt Road. A 2.5km section of the Edi Cheshunt Road, from 

Black Range Road intersection to Cooks Gap Road, was reconstructed and sealed during 

the year; and 

• The Wangaratta Main Road Improvement Project. Initial median improvement works and 

landscaping at the Warby Street intersection have been completed. 

Economic Development and Tourism 

“... the Rural City of Wangaratta is the destination of choice for businesses to invest and grow and for 

families to settle with secure employment.” 2030 Community Vision 

Driven by the strong desire to find replacement agrifood opportunities for growers previously committed 

to tobacco production, Wangaratta Unlimited established the Alpine Valleys Agrifood Project. This 

innovative “three pronged” strategic approach: 

• Supports and encourages existing leaders; 

• Stimulates a change in farming culture; and 

• Encourages the attraction of external investment and expertise. 

With a catch cry of “Growing at a higher level” the Ovens and King Valleys (Alpine Valleys) region now 

have an elevated profile as a sustainable and competitive location for the production of high value 

agricultural production. Although the project is new, significant investment interest is being stimulated 

with the marketing prospectus and implementation strategy. 

Along with this new initiative Council has continued its support and encouragement for a sustainable 

tourism industry. A major highlight during the year was the 20th Annual Wangaratta Festival of Jazz 

held for the first time in the Wangaratta Performing Arts Centre. A second highlight was the development 

of the strategic partnership between Wangaratta Rural City Council and neighbouring councils which 

has proven integral in positioning the “Murray to Mountains” region as market leaders in Cycle Tourism 

development. Recognition of the Murray to Mountains as a must visit location within the cycle tourism 

sector culminated in the hosting of the first National Cycle Tourism Conference at the Wangaratta 

Performing Arts Centre in February 2010. 

Environmental Sustainability 

“Our environment remains our most valuable asset.” 2030 Community Vision 

Preserving and protecting our natural environment is a focus of both Council and the community. 

In conjunction with the Department of Sustainability and Environment, Council engaged with the 

community on the subject of changing climate through an innovative process – Deliberative Democracy. 

Launched in April of this year and branded as “Local Voices – Shaping Our Future,” this project differed 

from traditional methods of community engagement in that it involved randomly selecting participants. 

The selected participants formed a Citizens Jury to deliberate over the question “how can we work 

together to respond to a varying climate?” Their recommendations will be used to inform Council on its 

response to a varying climate, including the development of new environmental policies. 


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Council played a major support role with the sustainability expo held in February in the King George V 

Gardens. The expo was again a great success. This was an important community sustainability event, 

with an estimation of nearly 1,000 people attending learning about energy savers, solar hot water, 

sustainable gardening, water saving, composting waste reduction and much more. The expo attracted 

a range of local industries to showcase what Wangaratta businesses have available to assist the 

community to be more sustainable. 

Clean up Australia Day was again a great event. This year Council and the community focused on 

cleaning the entire One Mile Creek. Local schools, Council staff and the community were all involved. 

Similarly, on National Tree Day over 1500 trees were planted by School’s and volunteers along 

Wangaratta’s waterway reserves during the month of July, helping to improve the riparian areas along 

our rivers and creeks. 

In the 2008 - 2009 year the Rural City was runners-up in the “Excellence in Green Purchasing by a 

Regional Council”. This was an extremely tight result, placing second with only 0.19% less green 

purchasing than the winning regional council, City of Greater Bendigo. Green purchasing for the 

construction of the Wangaratta Performing Arts Centre played a large role within our green purchasing 

for that financial year. 

Sport and Recreation 

“the prominence and role of sport and active recreation remains ... central to the Rural City of Wangaratta 

way of life.” 2030 Community Vision 

Assisting with the provision of suitable facilities for sporting clubs and their communities is an important 

role of Council. Council has worked with the State Government to secure funding for a number of 

projects: 

• Football Netball Clubs receive funding each year through the Victorian State Government’s 

Country Football Netball program for facility upgrades and new developments. This year 

the Moyhu Football Netball Club was successful in obtaining $60,000 for an upgrade of 

the netball court including lighting. The Club generated matching funds with volunteers 

also committing in-kind contributions towards the project. 

• The Tarrawingee Recreation Reserve Committee of Management was successful in receiving 

$60,000 towards the installation of a water bore. The bore will provide a reliable water source to the 

Reserve, CFA and local residents. 

• The Wangaratta Equestrian Centre (Wangaratta Adult Horse Riding Club and Wangaratta Pony Club) 

were successful in receiving $60,000 towards undertaking drainage works, construction of lighting 

on the main arena and the development of a cross country course. The volunteers of the Club are 

commended for the level of in-kind contributions generated towards this project. 

Council has undertaken a detailed community consultation process to provide input into the 

development of an Aquatic Strategy to guide future aquatic development in the Rural City. The process 

has included a community survey, stakeholder and public meetings and the publicly exhibited set 

of ‘Guiding Principles’ that are intended to ensure that the community input received through the 

consultation processes is considered with the future aquatic needs of the community. 

Thank You 

Council is extremely fortunate to have many volunteers and volunteer organisations that make a huge 

contribution to the community. I would like to acknowledge everyone who has volunteered this year 

and thank them for their commitment and their involvement. 

Thank you also to the members of Council’s Advisory and Special Committees, your dedication and 

support is integral to achieving the community’s and Council’s aspirations. 

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I would like to take this opportunity to acknowledge and thank our Chief Executive Officer, the Corporate 

Management Team and Council staff for their important and valuable contribution to the successes we 

have enjoyed in the Rural City of Wangaratta in 2009 - 2010. 

In closing, to my fellow Councillors, thank you for your support, your teamwork and your leadership. I 

look forward to sharing with you the successes and the challenges of the year to come as we realise 

the vision for the Rural City of Wangaratta – “the Ultimate in Liveability”. 

Cr Anthony Griffiths 

MAYOR 


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Chief Executive Officer’s Report 2009 - 2010 

Our major focus continues to be pursuing the 2030 Community Vision. This 

vision has among its key aims: 

• Growing the Rural City of Wangaratta’s population to 40,000 by 2030; 

• Positioning Wangaratta as a regional centre of choice and distinction; 

• Protecting and enhancing the rural amenity, rural landscape and 

agricultural sector; 

• Ensuring water security for Wangaratta and hinterland townships; 

• Using water closest to its source; and 

• Maintaining a compact Central Business District in Wangaratta as a key 

retail strength. 

An implementation action plan is now underway. This has the intent of breaking the span of the 2030 

Community Vision into bite-size chunks. The first of these chunks, and clearly the most detailed, has 

been picked up and placed in the 2009 - 2013 Council Plan. 

In order to achieve the desired population target of the 2030 Community Vision, an underlying growth 

rate of 1.5% would be required. Latest figures released by the Australian Bureau of Statistics in early 

2010 put the growth rate for the Rural City of Wangaratta at 1.7%. 

During the course of the year, two key documents were finalised that have direct relationship to, and 

further underpin, the importance of the 2030 Community Vision. 

At a regional level, the “Hume Strategy for Sustainable Communities” was completed. This is the 

Regional Plan for the Hume Region covering 12 Councils including the Rural City of Wangaratta. 

As one of the key drivers of this project, the Rural City of Wangaratta invested significant energy and 

resources into its development. It has a direct correlation to Council’s 2030 Community Vision and 

identifies regional centres such as Wangaratta as being integral for growth and prosperity. 

At a state level, “Ready for Tomorrow, a Blueprint for Regional and Rural Development in Victoria” was 

released by the State Government. This blueprint provides for an expanded and more flexible regional 

infrastructure fund and a single point of entry for complex projects. This was a major plank of Rural 

Cities Victoria through the experience and advocacy of Wangaratta and represents a clear victory for 

regional Victoria. 

The blueprint is directly tied to regional plans and will provide a source for significant funding 

opportunities. 

A number of projects are being pursued in response to the 2030 Community Vision that are aligned 

directly with the state and regional planning documents. 

Agricultural Land Strategy 

A land use blueprint of agriculture and rural amenity. Finalisation of the strategy was delayed pending 

the release of some critical State Government studies into water availability and future farming. Since 

the release of findings from these studies, it is now clear that the Agricultural Land Strategy being 

finalised is in alignment with them. 

Water Security Study 

A major study is nearing completion into the deep aquifer that sits about 130 metres below the Ovens 

Valley. Funded by the State and Federal Governments, the study is investigating the source of this 

large body of water and whether or not it can be used conjunctively with the river system as a possible 

major water source supporting agriculture and domestic use in the region. The study findings indicate 

that this is likely, particularly in the lower Ovens area, provided it is appropriately managed. 

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Alpine Valleys Agrifood Initiative 

Formerly known as the Alpine Valleys Foodbowl, this concept was developed out of a need to provide 

a productive use for former tobacco land, utilising water closest to its source, climate change impacts 

elsewhere and taking advantage of the current status of water security in the region. 

A prospectus was released in 2010 that both supports the concept and identifies a number of 

competitive advantages for developing the Alpine Valleys as a centre for agrifood production. Already 

this has generated significant stakeholder interest. 

In response Council has dedicated resources to ensure that the early momentum generated by the 

release of the prospectus is maintained. 

Water Reticulation of Townships 

To achieve a 40,000 population figure it will be important for townships in proximity to Wangaratta to 

take some of the growth. This can be achieved by reticulating these townships and thus allowing more 

intensive development within them. Currently Milawa, Glenrowan and Oxley have been identified for 

this purpose with investigations ongoing as to the most suitable reticulation treatment for them. 

Showgrounds Redevelopment 

Funding was secured for the funding of an elite facility and centre of excellence for football with broad 

community use at the Wangaratta Showgrounds. This important outcome was in keeping with the 

aim of redeveloping the Showgrounds into a modern multipurpose precinct and thereby improving 

Wangaratta’s liveability. 

Works will involve installation of arena lighting to Australian Football League standard; a new 

multipurpose facility and football and administration complex; expanded viewing embankment and 

seating; and improvements to drainage and surrounds. Total cost is $2.9 million. 

The AFL has committed a significant funding package towards the project including an agreement 

to play 5 AFL practice games in the first 10 – 15 years of the upgraded facility. In addition to the AFL, 

funding partners with the Council include the State and Federal Governments and local community. 

Ovens Riverside Precinct 

This project is about repositioning the Central Business District of Wangaratta towards the Ovens River 

by providing improved access. Works include a public square and promenade on top of the southern 

bank of the river adjacent to the Central Business District and retail outlets. A detailed design was 

completed during the course of the year which has formed the basis of, as yet, unsuccessful funding 

applications to the Federal and State Government. 

Medical Centre of Excellence 

Through funding support from the State Government a feasibility study was completed into the concept 

of a Medical Centre of Excellence. This study confirmed the feasibility of a model for post graduate 

tertiary training and up skilling of medical practitioners based on Wangaratta. As a consequence of 

these findings, stakeholder support is now being sought. 

In a regional context, Council signed a Memorandum of Understanding to establish the North East 

Regional Tourism Board covering the 6 municipalities of Alpine, Benalla, Indigo, Mansfield, Towong 

and Wangaratta and 3 Alpine Resort Boards. The purpose of the board if to provide an overarching 

approach to tourism in the north east focusing on 6 strategic pillars of cycle tourism, touring, food and 

wine, cultural heritage, snow adventure and nature based tourism. Again, it is supported by the Hume 

Strategy. 


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Other projects at hand designed to achieve the 2030 Community Vision include a centralised car 

parking solution for Wangaratta in support of a compact Central Business District and expanding the 

capacity of the Wangaratta Government Centre to broaden employment and support regionalisation of 

government services. Stage 2 of the latter was commenced this year, freeing up space to provide up 

to thirty new jobs to be located in the Wangaratta Government Centre. 

Our capacity to deliver projects that will add to the increasing liveability of the municipality was 

enhanced when the Rural City of Wangaratta was a recipient of more than $870,000 under the Federal 

Government’s stimulus package. Projects benefiting from this funding source included a mix of urban 

and rural infrastructure. 

However, none of this can be achieved without maintaining a sound financial base. The Victorian 

Auditor-General’s most recent report on local government finances (2009) gives Wangaratta a green 

light for its financial position. The report examines liquidity, indebtedness, self financing and investment 

gap and ranks councils against traffic lights of green (low risk), amber (medium risk) and red (high risk). 

The Rural City of Wangaratta’s score was a green light overall with no high risk factors. 

In addition, the Rural City of Wangaratta’s financial position as measured at 30 June 2010 continues 

to reinforce this position. Financial statements show continuing and acceptable operating surplus, 

strong balance sheet and low debt exposure. It is our aim, of course, to continue in this fashion. 

Installation of a new corporate software system continued during the year. This has been a major 

undertaking for the organisation but when completed will provide state of the art support for our 

operations. 

In response to a need for an improved approach to sustainability and customer service, an organisation 

review was undertaken. This resulted in a fundamental restructure providing for: 

• a new Department of Sustainability including Environment, Finance, Human Resources, 

Business Services and a combined Planning, Building and Customer Services Unit; 

• a refocused Infrastructure Services Department including 3 core components of Asset 

Planning, Works and Operations and Project/Contract Control; and 

• a Community Wellbeing Department with a focus on community planning, community 

services and a new Community Amenity Unit including Local Laws, Environmental Health 

and Emergency Management. 

Once again Council’s resources were called upon to respond to an emergency situation. A storm lashed 

the municipality in June 2010, with winds of up to 90 kilometres per hour, causing widespread damage. 

Council staff responded immediately and worked tirelessly to clear roads and remove debris within 

hours. A decision was made to open refuse disposal sites near the worst hit areas free of charge to 

receive storm damage debris from private property and assist in the recovery. 

In summary, the Rural City of Wangaratta’s claim of providing “the Ultimate in Liveability” is well placed. 

Several significant projects have either been completed in the last year or are well in train to make a 

difference to the Rural City of Wangaratta in support of the 2030 Community Vision. This in turn is 

being supported by strong population growth. Moreover, the Rural City of Wangaratta has a financial 

capacity to continue to invest in improving its liveability thus reinforcing this direction and drive. 

In closing I would like to thank the Councillors and staff for their continuing support as we strive to 

maintain the momentum. 

Doug Sharp 

CHIEF EXECUTIVE OFFICER 

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Organisational Structure 

• Community Representation 

• Governance 

• Performance Monitoring 

• Policy 

• Strategic Direction 

• Treasury 

COUNCIL 

CHIEF EXECUTIVE OFFICER 

Doug Sharp 

• Communications 

and Marketing 

• Economic Development 

and Tourism 

• Executive Services 

SUSTAINABILITY 

Director - Ray Park 

COMMUNITY WELLBEING 

Director - Ruth Tai 

INFRASTRUCTURE SERVICES 

Director - Andrew Close 

• Business Planning and 

Systems 

• Environment 

• Finance 

• Human Resources 

• Planning and Customer 

Services 

• Community and Recreation 

• Community, Health and 

Amenity 

• Human Services 

• Performing Arts 

• Visual Arts 

• Facilities and Open Spaces 

• Projects and Contracts 

• Technical Services 

• Works and Operations 


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Calendar of Events 

July 2009 

Wangaratta Contemporary Textile Award 

Stitched up Textile Festival 

National Tree Day 

Beat the Winter Blues ‘n’ Jazz 

August 2009 

Heritage Idol Festival 2009 

September 2009 

Opening of the Wangaratta Performing 

Arts Centre 

Wangaratta City 50th Jubilee 

celebrations 

King Valley Shed Wine Show 

Lions Club White Elephant Sale 

October 2009 

Senior’s Festival 

Wangaratta Show 

Water Week 

(community education activities) 

Australian Orienteering Championships 

November 2009 

Wangaratta Festival of Jazz 

2-24th Battalion Reunion 

Kelly Country Classic 

Kelly Country Festival 

La Dolce Vita Festival 

National Recycling Week 

My Backyard Rules – 

Sustainable Living Expo 

Australian Cycle Tourism Conference 

Funk Oars live music event – FreeZA 

Men’s Health Night 

December 2009 

Carols by Candlelight 

Christmas Festivities Program 

New Year’s Eve 

January 2010 

Summer in the Parks 

Moonlight Movies 

Wangaratta Sports Carnival 

Wangaratta CBD Cycling Criterium 

‘JAMuary’ Skate Event 

Outdoor Ball 

Australia Day 

Wangaratta Fishing, Camping and 

Outdoor Leisure Show and Fishing 

Competition 

February 2010 

3rd anniversary - opening of the 

Wangaratta Library 

Community Pride Awards 

Launch of Wangaratta Sustainability 

Network 

March 2010 

Viva Italia Festival 

Clean up Australia Day 

Pushover Music Festival – Creative Youth 

April 2010 

Current Sculpture Biennial Event 

Winsec Wangaratta Cup 

Skate Park Jam 

Australian Open Racquetball 

Championships 

Break Even live music event – 

Creative Youth 

National Youth Week Skate Park Jam 

May 2010 

Round 6 - V8 Supercar Series 

Wines of the King Valley Wine Expo 

(Canberra) 

June 2010 

Cool Heads Driver Awareness Program 

World Environment Day 

Trails, Tastings and Tales 

Weekend Fit for a King 

Business Networking Dinner 

Tuppal Station Drought Relief Day Out 

Rampfest Trip for young people 

12 


Sustainability Report 

Council and the community recognise that, “... good places to live do not just happen - they are built 

by vision, ideas and a commitment to work toward building a better place for a better future.” 2030 

Community Vision 

To monitor progress towards realising this aspiration, at their Council Meeting held 18 May 2010, Council 

adopted a set of sustainability performance measures. 

Council’s approach to sustainability is based on understanding the interdependence of and the need 

to achieve a balance between social, environmental and economic outcomes. 

The reporting of sustainability performance requires consideration of all aspects of the triple bottom 

line, that is, economic, environmental and social matters. 

The measures were developed by a process that considered a range of material including: 

• Suggested Performance Indicators for Public Agencies contained within the reporting 

model established by the Global Reporting Initiative; 

• Indicators published by Australian and overseas local governments; and 

• Publications of a number of Australian and overseas agencies. 

In addition, consideration was given to indicators that are already developed and reported for other 

purposes. 

It is envisaged that these indicators will provide the basis for longer term evaluation of the organisation’s 

performance and will be reported annually. 

The collection of data to enable these indictors to be produced is straightforward in some cases but 

will require significant research for others. As such, data is not yet available to measure some of the 

indicators. 

Economic 

Indicator Rationale/Explantion Measure 

Economic Performance Council as a net attracter of funds No data available to date. 

for local investment. 

Direct economic value generated and 

distributed, including grants from 

external agencies, local taxes, fees etc, 

operating costs, employee 

compensation, donations and other 

community investments, retained 

earnings and payments to capital 

providers and government. 

Financial solvency and sustainability 

Underlying result 

Operating deficits cannot be 

sustained in the long term A positive 

result indicates a surplus. 

$7,000,000 

$6,000,000 

$5,000,000 

$4,000,000 

$3,000,000 

$2,000,000 

$1,000,000 

$- 

Underlying Result $ 

2006 2007 2008 2009 2010 


13



Financial solvency and sustainability (continued) 

Indebtedness 

Availability of own revenue necessary 

to meet non-current liabilities 

Comparison of non-current liabilities. 

60% 

50% 

40% 

30% 

20% 

10% 

0% 

Indebtedness 


Self financing ability 

Availability of own revenue necessary 

to meet non-current liabilities. 

The higher the percentage, the more 

effectively this can be done. 

40% 

30% 

Self financing 

20% 

10% 

0% 


Investment Gap 

Capital spending needs to at least 

match depreciation or overall asset 

stock is declining Comparison of the 

rate of spending on infrastructure with 

depreciation. Percentages higher than 

100% indicate that spending is faster 

than the depreciation rate. 

250% 

200% 

150% 

100% 

50% 

Investment gap 

0% 


Renewal Gap 

Capital spending needs to at least 

match depreciation or overall asset 

stock is declining. Percentages higher 

than 100% indicate that spending on 

existing assets is greater than the 

depreciation rate. 

80% 

70% 

60% 

50% 

40% 

30% 

20% 

10% 

0% 

Renewal gap 


14 




Environmental 

Environmental and 

ethical purchasing 

Goods provided by environmentally 

and socially responsible providers 

preferred over those that are not. 

Percentage of spend through the 

Eco-Recycle Program. 

Green Purchasing 

$25,000,000 

$20,000,000 

$15,000,000 

$10,000,000 

$5,000,000 

4.76% 4.64% 3.31% 

$- 

07--08 08--09 09--10 

Green Purchasing Total Expenditure 

Recycling 

Recycling preferred to consumption 

of new resources. Waste and recycling 

at major Council site. 

Waste and Recycling at Wangaratta 

Government Centre April 2010 

Compostables 

Confidential paper … 

Clean Paper and … 

Recycling (Co-mingled) 1% 

General Waste 

7.8% 

4.9% 

23.5% 

62.7% 

0 50 100 150 200 250 

Cubic Metres 

Energy Consumption 

Energy consumption, as major 

generator of GHG, to be minimised. 

Direct energy use by primary source. 

Include all energy sources used for 

own operations. 

Transport fuels unavailable. 

1,500,000 

1,000,000 

500,000 

Energy Consumption 

0 

20052006 2007 20082009 2010 

Electricity KW 

Gas MJ 

Water Usage 

Limited resource, use to be minimised. 

Total water use 

Kilolitres 

200,000 

150,000 

100,000 

50,000 

Water Usage 

- 

2000-2001 

2002-2003 

2004-2005 

2006-2007 

2008-2009 


15



Environmental (continued) 

Greenhouse gas (CO2, CH4, H2O, HFCs, PFCs, SF6) No data available to date. 

emissions 

Report separate subtotals for each 

gas in tonnes and in tonnes of CO2 

equivalent for the following: 

• direct emissions from sources 

owned or controlled by Council 

• indirect emissions from imported 

electricity heat or steam 

Hazardous chemicals Limit the use of hazardous herbicides, No data available to date. 

use 

fertilisers, pesticides and other 

chemicals. 

Total quantity of hazardous chemicals 

by use 

Total amount of waste Minimise output of non-recyclable No data available to date. 

by type and destination material. 

Total weight of waste by collection and 

disposal method. 

Total number and volume of significant 

dumpings and spills. 

Vegetation Balance 

Social 

Maintenance of vegetation is a 

protection for bi-diversity. 

Number/mass of trees removed or 

destroyed compared to new plantings. 

Vegetation removal and planting 

2008 - 2010 

4000 

3500 

3000 

3585 

2500 

2000 

1500 

1000 

500 

232 

0 

Removed 

Vegetation 

Planted 

Vegetation 

Labour Practices and 

Decent Work 

Full time preferred to part-time preferred 

to casual. Breakdown of workforce, 

employment type (full time/part time/ 

casual), and by employment contract 

(indefinite or permanent/fixed term or 

temporary). Breakdown of working 

hours by full time part time or casual. 

150 

100 

50 

0 

Employees 

Employment type and gender 

FULL TIME PART TIME CASUAL 

MALE 

FEMALE 

16 




Social (continued) 

Family friendly working 

arrangements 

Arrangements that enable a balancing 

of work and out of work commitments 

provides access to a potentially larger 

pool of skills and enables staff to fulfil 

family and community obligations. 

Describe flexible working arrangements 

of Enterprise Agreement. 

Number of staff using family friendly 

work arrangements 

25 

20 

15 

10 

5 

0 

MALE 

FULL TIME 

FEMALE 

PART TIME 

Council as a Good Compliance with legislation and codes No data available to date. 

Corporate Citizen of conduct is part of Council’s 

community leadership role 

Management of Effective transfer of corporate No data available to date. 

corporate knowledge knowledge is necessary for ongoing 

and memory 

efficient performance. 

Health and Safety Responsible employer. Hours lost as a percentage of total 

Standard injury, lost day and absentee hours - 0.065% 

rates and number of work-related 

fatalities (Including subcontracted 

workers). 

Training and Education Efficiency of workplace. Training hours per employee - 

Average hours of training per year per approximate average 8.45 hours per 

employee by category of employee employee per year 

Diversity and 

Opportunity 

Equal opportunity. 

Composition of senior management 

and corporate governance bodies 

(including the Council and Advisory 

Committees. 

Employees- occupation category 

70 

60 

50 

40 

30 

20 

10 

0 

Managers/Administrators 

Professionals 

Associate Professionals 

Tradespersons 

Advanced Clerical 

Sales and Service workers 

Intermediate Production 

Elementary Clerical 

Male 

Labourers 

Female 

Social Indicator for Organisational efficiency. No data available to date. 

Public Agencies 

Describe the results of assessments 

of the efficiency and effectiveness of 

services provided by the public agency, 

including the actions taken to 

achieve improvements in service 

delivery. The objective is to allow 

readers to understand the organisation’s 

efforts to improve its use of inputs 

(human, financial, etc) to generate 

outputs and outcomes. 


17

Governance 

“We recognise that good places to live do not just happen - they are built by vision, ideas and a 

commitment to work toward building a better place for a better future.” 

2030 Community Vision 

The Wangaratta Rural City Council will endeavour to achieve the best outcomes for the local community 

having regard to the long term and cumulative effects of decisions. 

Objectives 

1. Provide responsible financial practices ensuring Council’s financial viability; 

2. Provide community leadership through the provision of accessible, open and consultative 

government; 

3. Maintain a clear and effective short, medium and long-term planning framework; and 

4. Provide a healthy and productive workforce. 

Council’s results from the Annual Community Satisfaction Survey for Local Governments: 

Overall performance 

generally by Council 

Advocacy and community 

representation on key local issues 

Enforcement of By Laws 

80 

80 

80 

70 

70 

70 

60 

60 

60 

% 

% 

50 

40 

80 

70 

2006 

2007 

2008 

2009 


80 

70 

50 

40 

2006 

2007 

2008 



% 

60 

60 

% 

% 

Overall performance in key 

service areas and responsibilities 

50 

40 

2006 

2007 

2008 



Council’s engagement in decision 

making on key local issues 

80 

70 

Council’s interaction and responsiveness 

in dealing with the public 

60 

% 

50 

40 

2006 

2007 

2008 



50 

40 

2006 

2007 

2008 



50 

40 

2006 

2007 

2008 



18 


Governance 

Highlights of the year 

Wangaratta Performing Arts Centre Opening 

Life in the Rural City of Wangaratta was enhanced both artistically and culturally with opening of the 

Wangaratta Performing Arts Centre in September 2009. This $8 million project has been one of the 

most ambitious, rewarding and successful in the municipality’s history. It has already attracted state 

conferences, events and major performances to sell-out crowds. 

Golden Jubilee Celebrations 

In September 2009 the Rural City of Wangaratta celebrated a significant anniversary – the Golden 

Jubilee of the proclamation of Wangaratta as a City. The 50th anniversary celebrations honoured and 

acknowledge our history and diversity and were one of the municipality’s highlights for the year. 

Showgrounds Funding 

The securing of full funding for the Showgrounds Redevelopment Project through a “whole of 

government approach” and linking in with other stakeholders such as the Australian Football League, 

is a great example of Council’s commitment to meeting the community’s aspirations and to providing 

state-of-the-art facilities both for now and into the future. 

Summer in the Parks Program 

The Rural City of Wangaratta’s liveability was enhanced during the 2009 - 2010 financial year with 

the delivery of an expanded and improved Summer in the Parks program. A diverse and interesting 

calendar of community events was delivered by Council’s events team, with increased attendances. 

Consolidation of Technology One corporate software system 

This integrated software solution has been successfully implemented and has evolved into a robust, 

flexible platform for recording financial, property and payroll transactions. Further modules for works and 

assets, human resources and regulatory services are currently well advanced in their implementation 

and will be operational prior to December 2010. The integrated aspect of the software has enabled 

centralised data management. 

Sustainable long term financial plan 

Council’s long term financial plan establishes a framework for ensuring future obligations for service 

delivery and infrastructure management are affordable within current funding streams, rating and 

borrowing strategies. Council’s annual budget is formulated within the parameters of the long term 

financial plan ensuring sustainable financial practices. 

Auditor General rates Council financially sustainable 

The Auditor General’s report on Local Government sustainability for 2009 ranks Wangaratta Council 

as low risk in relation to financial sustainability measures such as liquidity, indebtedness and self 

financing. 

Sound financial position 

For 2009 – 2010 Council reported an operating surplus of $5.4 million and in accordance with our long 

term financial plan borrowings of $0.9 million were undertaken for the upgrade of the Wangaratta 

Government Centre. Total assets increased from $304 million to $318 million. 


19

Governance 

Audit Committee 

Council’s Audit Advisory Committee, including three independent experts, provides advice to Council in 

relation to financial matters and risk. The committee also oversees the internal audit program. 

Customer Services Team 

The Customer Services team are a highly skilled, flexible team and are able to carry out many roles 

from receipting, reception, front of house and support to other units and agencies that reside in the 

Government Centre. 

Asset renewal needs met 

A review of our asset renewal programs showed that: 

• Asset renewal provision is in place; 

• Long term renewal plans are sustainable; 

• The actual renewal performance reflects what we plan to do; 

• The actual trend in renewal provision is consistently positive; 

• We are in a better position than most of our peers; and 

• Our processes are solid. 

Procurement Policy developed and implemented 

An updated Procurement Policy was adopted by Council to ensure that corporate and statutory needs 

are properly met. 

Challenges 

Community planning 

Managing expectations with the resources available. 

Community engagement 

Ensuring both our urban and rural communities have the opportunity to engage with Council. 

Council’s communications 

Ensuring Council’s communications reach both urban and rural residents. 

Consolidation of the Technology One software solution 

Council’s new software solution required adaptation and intensive staff training in order to capitalise 

on its functionality 

Technology and e-business 

Remaining proficient at communicating and transacting with all stakeholders as technology advances. 

Looking ahead 

• Implementation of further technology one modules of Human Resources, Works and 

Assets and Regulatory Services in 2010 - 2011 financial year followed by customer request 

management in the following year. 

• Continuing to expand Council’s community events program. 

• A continued focus on effective community engagement. 

• Updated Asset Management Policy adopted by Council. 

• Asset Management Plans for transport assets must be developed. 

20 


Governance 

Meeting our strategic objectives 

Key strategic activity 

To engage the community in a 

strategic approach to decisionmaking 

and the development of the 

Rural City of Wangaratta. 

To take a whole-of-government 

approach to the development and 

wellbeing of the Rural City of 

Wangaratta. 

(a) To focus on core-business and 

non-core business. 

(b) To act as an advocate and 

facilitator in other functions. 

To minimise risk as a way of 

providing a safer public and 

workplace environment. 

Outcome 

• Stage 1 of the 2030 Community Vision has been incorporated 

into the 2009 - 2013 Council Plan and is being actioned where 

appropriate; 

• There has been a focus on engaging the community through 

community planning and specific Council planning activities 

such as the development of the Community Wellbeing Plan and 

the Deliberative Democracy Project. A number of Community 

Plans have been presented to Council with more in the 

development stage and we have sought community input on a 

range of strategies and plans; and 

• Council continues to conduct Council Meetings across the 

municipality. 

• Council maintained its key involvement in the development of 

the Regional Cities Plan, particularly in regard to supporting 

investment into regional Victoria as a means of alleviating 

Melbourne’s growth problems. This strategy has been endorsed 

by the State Government’s “Blueprint for Regional Victoria - 

Ready for Tomorrow”; 

• Council met with Government at all levels on issues and 

projects of interest. Deputations with Government included the 

Showgrounds Redevelopment, a Whole of Government approach 

to investment and service delivery, the Ovens Aquifer Study, 

Ovens Riverside, Whitfield Community Centre Project and the 

Deliberative Democracy Project; and 

• Council played an important role in the development of the 

recently released Hume Strategy for Sustainable Communities. 

• The Council Plan and Budget were adopted and implemented; 

• An Organisational Review was undertaken and outcomes were 

embedded into operations to further enhance Best Value and 

the Council Plan; and 

• Council continued its facilitatory role in water security and 

re-use projects, provision of community health, youth, ethnic 

and education services, river management and the like. 

• Internal Audit Work program reviewed by Audit Advisory 

Committee quarterly; 

• Key staff have been trained in climate change adaptation 

strategies; and 

• Council’s Municipal Fire Prevention Plan and Municipal 

Emergency Management Plan have been reviewed in line 

with Bushfires Royal Commission recommendations. 


21

Governance 


To invest in and deploy proven 

Information Management Systems to 

ensure effective access to 

information and services. 

To operate specific undertakings on 

a business basis with sufficient 

funding to meet agreed community 

benefit. 

To provide responsible financial 

practices ensuring Council’s ongoing 

financial viability. 

To apply a triple bottom line approach 

to the assessment of new initiatives. 

Outcome 

• The installation of the Technology One System is progressing 

well with Financials, property and rating complete. The 

implementation of the Human Resources, Planning Building and 

Health, Works and Assets and Customer Request management 

modules are underway; and 

• Council’s current web base technology is being reviewed with 

funding allocated to implement the upgrade. Council is trialling 

new technologies including Facebook to engage younger 

residents and community web sites for Moyhu, Oxley, Milawa, 

and Everton have been developed. 

Council’s various business undertakings remain self-sustaining 

and viable. Of note: 

• The Wangaratta Performing Arts Centre achieved better than 

budgeted results in its first nine months of operation; and 

• The Wangaratta Childcare Centre has improved its financial 

viability having increased the number of places to seventy. 

• Council’s 2010 - 2011 is framed within the 10 Year Financial Plan 

that incorporates financially sustainable strategies for 

borrowings, infrastructure renewal and rating. 

• Research into appropriate triple bottom line methodology that 

considers social, environmental and financial sustainability 

models is continuing; and 

• Council adopted a set of sustainability performance measures. 

22 



“... the Rural City of Wangaratta is renowned as the cultural centre of North East Victoria, with a rich 

diversity of arts, culture, music, and community events.” 2030 Community Vision 

The Arts, Culture and Heritage activities of Council incorporate: 

• A varied and stimulating performing arts program and cultural and community events; 

• Cultural development initiatives targeting community organisations and individuals; 

• Public art commissions; 

• A high quality visual arts program and collection management through the Wangaratta 

exhibitions Gallery; and 

• Strategic and forward planning in relation to the support and development of arts and 

culture. 

Objectives 

1. Provide for a diverse range of arts, cultural 

and heritage experiences and opportunities 

utilising a variety of approaches and pathways. 

2. Make a significant contribution to the 

cultural, social and economic wellbeing of the 

community, and provide quality visual, 

performing, community arts, community cultural 

development initiatives and cultural events 

for the enjoyment, education and enrichment 

of the community. 

Visitors 

Wangaratta exhibtions Gallery 

attendance 

30,000 

25,000 

20,000 

15,000 

10,000 

5,000 

0 

05--06 

06--07 

07--08 

08--09 

09--10 

Annual attendance by visitors 

to the Wangaratta exhibitions 

Gallery. 


Wangaratta Performing Arts Centre 

After many years of planning, vision became a reality when the state-of –the art Wangaratta Performing 

Arts Centre and conference venue was opened in the central business district of Wangaratta. From 

day one the venue was embraced and supported by community and commercial hirers alike and the 

result is a busy and vibrant venue that has created a strong and exciting heartbeat in the centre of 

Wangaratta reaching out to all the outlying communities. To date, ticket sales, conference take-up, 

community engagement and revenue have exceeded expectations. 

A professional and venue dedicated team was appointed 

A team of four permanent staff, 12 casual team members and over 20 volunteers was recruited and 

trained to deliver exceptional customer service and high quality technical services at the Wangaratta 

Performing Arts Centre. The team brings a diverse and extensive range of experiences and skills and 

has offered many people the dream of a lifetime to work in their chosen field in their hometown. 


23


Gallery Textile Symposium, related exhibitions and programs 

‘Flourish,’ a significant exhibition of historic textiles from the Embroiderers Guild of Victoria collection, 

attracted record visitors [2,245]; ‘Petite,’ an exhibition of miniature textiles from across Australia was 

also very popular [890]; a selected exhibit of the Gallery textile collection presented diversity in textiles 

practice; the John Coburn major tapestry ‘Garden of Life’ demonstrated the impact of large textile works 

can hold; and Rodney Love’s evocative hair and sock weavings intrigued viewers. Workshops attracted 

participants from across the region; and the Textile Forum attracted locals and visitors from major cities 

and other regional locations. 

North East Victorian regional artists exhibit at Wangaratta exhibitions Gallery, the Workshop 

Space and Wangaratta Performing Arts Centre foyers 

North East Victorian artists exhibitions for 2009 - 2010 year included: Ron Bansgrove ‘Global Forces’; 

Anita Laurence ‘Prints and Paintings’; Susan Fell McLean ‘Multiplicity’; five north east Victorian sculptors 

‘Current Form’ [coincided with Sculpture Award]; Bob Caldwell and Pamela Florance ‘Brush in Hand’; 

North East Branch of the Embroiderers Guild Exhibition; Performing Fibres group show; a combined 

schools VCE exhibition ‘Emerge’; and the Linda Fish ‘The Bundle’ exhibition 

Touring exhibition 

The in-house curated exhibition ‘Light on the Landscape’ showcased works from both the Gallery and 

Council collections and was displayed in the Workshop Space from December 2009 through to the end 

of January 2010. The exhibition was then toured in its entirety to Bright Art Gallery and Cultural Centre in 

the Alpine Shire in June 2010. 

Anne Zahalka Photography and the ArtBUS Program 

A popular exhibition focusing on 20 years of the artist’s practice was exhibited in the Gallery in 

September - October 2009. Students and school groups from across the region utilised the Gallery 

initiated ArtBUS program which was funded by Arts Victoria’s recurrent Local Partnerships funding. 

Current Sculpture Biennial Award 2010 

Cliff Burtt’s welded corten steel sculpture ‘Pod Vessel’, was the winning work of the Current Sculpture 

Biennial Award 2010. It is now located in the Arts Precinct, adjacent to the Gallery and the Wangaratta 

Performing Arts Centre. 

Third anniversary of joint use library 

A celebration was held in February 2010 to celebrate three years of Wangaratta Library operating as a 

public/TAFE library. Representatives from Council, Goulburn Ovens Institute of TAFE and the High County 

Library were in attendance. The guest speaker Dr. Alan Bundy, an expert on joint use libraries, placed 

the Wangaratta Library in a national and international context. Dr. Bundy further noted that Wangaratta is 

quite likely one of the top 100 successful joint use libraries in the world and one of the top ten in Australia. 

Library Community Partnerships 

Two partnerships were established with Wangaratta West and Yarrunga Primary Schools to conduct 

story times for pre-schoolers. Library staff, school staff and volunteers coordinate a story session 

every fortnight at the both of the schools. 

Living Libraries 

The Living Library is an innovative community based initiative which aims to bring people together in 

one-to-one conversation: to encourage understanding, challenge negative stereotypes and reduce 

prejudice. People with stories to tell about their life are encouraged to be a living book, where they can 

be “borrowed” for a half hour to talk to people about their experiences. The Wangaratta Living Library 

project created interest in the community and many of the living books were ‘read’. While the concept 

may have been slow to begin with, the last week saw many living books reserved well in advance. 

24 



Challenges 

Re-establishing a performing arts programme 

After an absence of nearly three years, and little communication to previous patrons during that time, 

rebuilding a patron database was one of our main objectives. This was achieved through extensive 

marketing of the Opening Festival, opening the Box Office ahead of the venue opening, strong media 

support through press releases and advertising and a dedicated website. Within 4 months of opening 

a database of over 2,000 names was achieved. Internet bookings provide approximately 30% of ticket 

sales which makes the venue highly accessible to people living in the rural communities. 

Developing a conference market at the Wangaratta Performing Arts Centre 

In order to service the conference market, which was identified as being of strategic importance to 

Wangaratta, an on-site caterer was required who would provide exceptional food and beverage service 

to assist in securing bookings. The tender process had to be repeated several times in order for us to 

find the right operator. This meant that the successful operator was not announced until just before 

opening. Despite this forward conference bookings are strong and there have been many successful 

conferences since opening. The first was held in October 2009, over 4 days and provided for 400 people. 

Looking ahead 

Outreach programme in 2011 

A ‘Small Towns Tour’ has been planned for October 2011 taking in six to seven rural venues. The 

benefits will be that the Wangaratta Performing Arts Centre will reach people who are unable to attend 

performances in town. It will provide a wonderful education process for the theatre technicians to 

experience touring a show and it will assist in bringing some of the more isolated communities together. 

After the assessment of this tour plans for future outreach programmes will be developed. 

Increase in performance related workshops 

Workshops are a wonderful way to build audiences through experiment; they also provide skills and 

knowledge that may not be available in the community and they connect people and organisations 

together. The aim is to present at least two performance related workshops with the 2011 season – the 

first starting in November 2010 with Melbourne Ballet providing classes and workshops for dancers. 


25




To provide a diverse visual arts 

experience and opportunities for local 

and regional communities and 

visitors by the Wangaratta exhibitions 

Gallery. 

To promote the benefits of a culturally, 

linguistically and religiously diverse 

society and the social, cultural and 

economic opportunities this provides. 

To facilitate arts and cultural events 

and festivals. 

Outcome 

• A diverse mix of exhibitions were presented in the Wangaratta 

exhibitions Gallery, the Workshop Space and Wangaratta 

Performing Arts Centre foyer throughout the year; and 

• An exhibition of art works from the Gallery and Council art 

collections, toured to Bright Art Gallery. 

• Council has commenced the development of a Multicultural 

Strategic Plan. 

• The Generations Project was completed and strategies 

developed to ensure the continued use of resources and ideas 

generated by the project; and 

• Council’s 2010 - 2013 Tourism Industry Strategic Plan 

incorporates actions to enhance Wangaratta’s status as the 

Jazz Capital of Australia. 

To establish the Wangaratta • All genres of performance were represented in the 2009 - 2010 

Performing Arts Centre as a high programme; 

quality, and accessible facility. • Internet sales have stabilised at 30% and marketing into the 

outlying areas has increased which has seen a growth in 

patronage from areas other than urban Wangaratta; and 

• Commercial and community bookings are evenly distributed 

and cooperative marketing with user groups such as the 

Wangaratta Festival of Jazz has been successful. 

To integrate public art, design and 

cultural features into the planning 

of capital works projects and public 

space developments throughout the 

Rural City of Wangaratta. 

To establish a preservation program 

for cultural and built heritage. 

To promote the library service as a 

community information resource that 

is accessible and responsive to 

community need. 

• The 2010 Sculpture Event was successfully completed; 

• Collaboration has commenced with the Architects 

commissioned to design the Ovens Riverside Project regarding 

Public Art and other Design elements; and 

• A Draft Public Art Strategy is being developed. 

• Funding has been secured to formulate a Project Brief to revise 

Council’s existing Heritage overlay; 

• Consultation with various community groups to identify and 

preserve local character continues; and 

• A three year implementation plan has been established to 

complete a heritage overlay in rural areas. 

Council continues to provide facility based and outreach library 

services that can be accessed by all residents through a range of 

flexible service provision options and programs including: 

• External storytimes at child care centres and local kindergartens; 

• School holiday activities; and 

• Exhibition and related events from the State Library of Victoria. 

26 



“The Rural City of Wangaratta has a strong community spirit and sense of place.” 

2030 Community Vision 

The Community Services, Education and Youth activities of Council support the ongoing development 

of a local community which enhances the quality of life and wellbeing of all residents. This includes: 

• Working directly with local community groups to support their activities; 

• Creating partnerships with community groups, community agencies and other levels of 

government to plan and develop facilities, services and activities to meet changing 

needs; 

• Providing community services to older people, families, young people and children; 

• Provision of library services through the High Country Library Corporation which includes 

book loans, internet services and community education; and 

• Strategic planning in partnership with education providers in order to support and develop 

education resource pathways within the Rural City at pre-school, primary, secondary and 

post secondary levels. 

Objectives 

1. Provide quality community services which meet 

the needs of residents. 

2. Improve opportunities for all residents to 

participate in a range of community activities. 

3. To advocate for the community to increase access 

to a range of learning opportunities throughout 

life. 

% 

Health and human services 

80 

70 

60 

50 

40 

2006 

2007 

2008 



Council results from the Annual 

Community Satisfaction Survey 

for Local Government. 


Nine Rural Community Plans presented to Council 

Community planning is strengthening the voice of our local residence through facilitated workshops 

across 18 rural communities in identifying their needs and future aspirations. 

Seven of these rural communities have workshopped their priorities into projects and established a 

community plan that has been presented to Council. Communities currently engaged in the community 

planning process at various stages are Boorhaman-North Boorhaman, Bowmans-Murmungee, Carboor, 

Cheshunt, Edi-Edi Upper, Eldorado, Everton-Everton Upper, Glenrowan-Hamilton Park, Greta-Hansonville, 

Milawa-Markwood, Moyhu, Myrrhee, Oxley, Peechelba, Springhurst, Whitfield, Whitlands and Whorouly. 

Projects achieved by the communities include: 

• Moyhu - BMX track and website; 

• Milawa established the Milawa and Markwood Development Association to drive their community 

plan; 


27


• Everton received funding for a heritage project, capturing the local pioneering families; 

• Whitfield received funding for a playground; 

• Springhurst gained two bus shelters, a cricket shed turned into a youth meeting place, 

lighting at the hall, CFA shed is being relocated; 

• Carboor are investigating holding a farmers forum; 

• Bowmans Murmungee – old Murmungee hall upgrade and Heritage Grant application; and 

• Glenrowan received funding for a walking track to Fosters Lake. 

Yarrunga Hub Engagement Project 

4 community functions were held to identify Yarrunga community needs. This information has been 

incorporated into the Yarrunga Community Hub project. 

Drought Response 

A hugely successful “men’s health night” was held at the Wangaratta Performing Arts Centre that 

attracted over 400 attendees. Guest speaker Merv Hughes encouraged the importance of men looking 

after their health especially in stressful times such as drought. The format of the evening was a “pitstop” 

health check for all participants and sharing conversation over dinner. 

Several events were organised to assist community members affected by drought to cope with 

the stresses arising. Coffee and cake functions were organised for the women to engage in social 

interaction; Geelong visit for men to the Ford Museum and the Wool Museum; Tuppal Station bus trip to 

see the re-enactment of historical shearing. 

Community Pride Committee 

The Community Pride Committee conducted very successful Community Pride Awards in which 

businesses, groups and individuals were recognised for their achievements in environmental and 

community issues that impact upon the natural or built environment and promote environmental, 

beautification and community engagement opportunities within the community. 

Community Raffle 

YMCA Victoria administered the very successful Community Raffle in which $69,404 was raised by 90 

community organisations. The funds being retained by the groups for project fundraising. 

Community Grants 

Council received 70 grant applications from community groups seeking amounts up to $5,000 for their 

specific projects. Council distributed funds to 35 groups at a total budget of $108,000. 

Bushfire Recovery 

A Community Recovery Plan for the Bowmans- Murmungee fire affected area was successful in 

obtaining funds through Victorian Bushfire Reconstruction and Recovery Authority to upgrade the 

Bowmans-Murmungee Hall, conduct a community event and provide assistance to fire affected 

landowners. 

Child Care 

In November 2009 Wangaratta Child Care staff celebrated achieving accreditation with the National 

Childcare Accreditation Council. The results were of high quality and a wonderful outcome. 

There has also been an improvement in the financial status in the Wangaratta Child Care Centre and 

the Wangaratta Family Day Care Scheme. Both services managed to reduce a large deficit to a minor 

deficit. All staff are to be congratulated on their commitment to high quality sustainable child care for 

the City of Wangaratta. 

28 



The staff have done a wonderful job in settling the children and families into our new building. All 

services are continuing to work together to form a Children’s services hub that is welcoming to the 

children and families of our community 

For the first time in approximately 5 years, the Family Day Care utilisation rate is beginning to improve. 

There has been a constant increase in children utilising Family Day Care with an average effective full 

time utilisation of 110 places. Our breakeven figure is 100 effective full time places. 

A planning project has been completed to determine the infrastructure and other resources required 

to accommodate the Children’s Services Centre. A final report has been provided to the Department of 

Education and Early Childhood Development. 

Community Facilities Policy 

Council has endorsed a policy which provides an equitable approach to support for community 

facilities. This Policy includes financial support from Council to better support community groups who 

manage community facilities that are owned by Council or considered as community facilities. This 

policy recognises the valuable work that volunteers contribute to maintaining these facilities. 

Highly Successful H1N1 (Swine Flu) immunisation program 

227 Residents were vaccinated during the 15 day program including a session offered in the rural area. 

Vaccine has since been incorporated into Council’s regular monthly immunisation schedule. 

Community Support North East 

Community Support North East is a unit of Council that provides a range of case management, care 

coordination, eligibility assessment and direct service delivery to the aged and people with disabilities. 

It provides services to assist people to live in the community and to maintain and enhance their 

independence and quality of life. 

Targets were met with an overall achievement greater than 95%. The successful implementation of one 

point entry via an intake officer has maximised response time to client needs. 

A recent survey has demonstrated that client satisfaction with Community Support North East is very 

high and complaints are received at a minimum. 

Formation of a Quality Committee resulting in the development of policies and procedures and 

continuation of improvements in both processes and practices in quality standards for Community 

Support North East. 

Challenges 

Reaching all our community 

A major challenge for community planning is the engagement of minority groups as it is important to 

ensure the input provided by each community is truly representative of the whole community. 

Children’s Services Centre Stage 2 

An application was submitted to construct Stage 2 but was unsuccessful. Further opportunities will be 

pursued to achieve this development. 

State wide food premises classification system 

Preparation and planning for the new state wide food premises classification system, with further 

changes to the Food Act to continue into 2011. 


29


Looking ahead 

• Ongoing engagement with the community to support their planning, review existing plans and to 

source funding to implement appropriate projects. 

• Further expand the current community meals program, offering it to four additional rural areas to 

improve the social participation of the local residents in offering a social gathering by way of a 

community meal. 

• Review the current New Resident’s Kit to be more user friendly and include more information 

relevant to the Rural City of Wangaratta and the surrounding region. 

• Kindergarten Universal Access - opportunities need to be pursued to increase the number 

of kindergarten places in Wangaratta to accommodate the increased requirements. 

• A review of Rural City of Wangaratta Local Law is required. 

• Restructure of local laws/enforcement function including the provision of broader enforcement 

services spanning parking, animal control, litter, building regulations and illegal structures on 

public land. 

• Sustainability Project – a joint environment / Home and Community Care initiative to assist older 

people to implement sustainable household practices increasing water and energy efficiency. 



To support our community to 

be resilient. 

To foster and encourage: 

• community spirit; 

• volunteerism; and 

• community leadership. 

To promote a high level of community 

safety. 

Outcome 

• The development of a Community Wellbeing Advisory 

Committee has provided an opportunity to engage with service 

providers; 

• A five year plan of works to address the up-keep and 

maintenance of community halls has commenced; 

• The range of festive community events is being expanded to 

include a Mayoral Ball and Wangaratta Performing Arts Centre 

Anniversary Celebrations; and 

• The 2009 - 2010 raffle was completed very successfully. 

Planning, preparation and promotion has commenced for 

2010 - 2011 with more community groups than last year 

applying to sell tickets. 

• The Deliberative Democracy project was a huge success, 

delivering a community think tank on climate change; and 

• Opportunities to attend leadership development sessions and 

attend events of recognition have been pursued. 

• A Community Safety Committee has been established led by 

Victoria Police. This Committee is working closely with 

Council’s Community Wellbeing Advisory Committee and a 

small collaborative forum on the potential problems 

associated with alcohol and drugs; 

• Attendance at Liquor Accord meetings is continuing; 

• Strong liaison and involvement of the police is occurring with 

youth activities; and 

• The development of a Community register for emergency events. 

30 




To support communities in times 

of crisis. 

To ensure the provision of affordable, 

accessible and high quality 

children’s services. 

To support the development of 

integrated health provision to 

maximise the health and wellbeing 

outcomes for the community 

To support families, older people 

and people with disabilities to 

actively engage and participate 

in their community. 

To promote and support youth 

leadership by engaging young people 

and strengthening their involvement 

in the community. 

To work with education providers to 

enhance opportunities for life-long 

learning 

Outcome 

• Council continues its role in supporting people affected by 

crisis situations by liaising with appropriate agencies and 

authorities to provide support to assist the community in their 

recovery. Additional staff is undertaking specific training to 

increase Council’s capability; 

• The Municipal Emergency Planning Committee has formed a 

sub-committee, with representation of each of the emergency 

service organisations, to look at risks across the municipality; 

and 

• The Drought Response Strategy has been reviewed with a 

focus on rural resilience in the face of climate and economic 

change. 

• Council has maintained involvement in state, regional and local 

interagency groups. The Yarrunga Community Hub project has 

provided further opportunity to work closely with this sector; and 

• Council is continuing to pursue opportunities to fund Stage 2 

of the Children’s Services Centre. 

• The establishment of Council’s Community Wellbeing Advisory 

Committee has provided a platform to improve integrated 

planning opportunities with a local approach, being established 

involving local service providers; 

• Council is a partner in the Transport Connections project for 

Upper Hume and a local Transport Action Plan has been 

developed; and 

• Council convenes the monthly Wangaratta Youth Service 

Providers Network meetings and continues involvement at the 

North East Regional Youth Affairs Network, Wangaratta Blue Light 

Youth Group, Big Brothers Big Sisters and the Youth Health Service. 

• Council’s Access and Inclusion Plan was adopted and 

implementation has commenced; 

• As part of the Homelessness Network, Council has participated 

in community discussion on the impact and implementation of 

the Victorian Housing Strategy; and 

• Home and Community Care staff are operating a self support 

program with clients to maintain or increase their independence. 

• The Creative Youth Committee (Formally Wang FReeZA) held 

several successful events throughout the year; 

• Youth Council supported the first Wangaratta Cool Heads driver 

awareness event and also supported North East Support and 

Action for Youth Inc to raise awareness of youth homelessness 

on National youth Homelessness Matters Day; and 

• Youth Councillors for 2010 - 2011 have been endorsed by Council. 

• The final report of the Wangaratta Centre for Medical Excellence 

Feasibility Study has been received; 

• The Wangaratta Learning Alliance is being developed with the 

goal of promoting all aspects of learning in the Rural City; and 

• An update of Council’s Education Strategy has been incorporated 

in the development of the Community Wellbeing Plan 


31


“It is the diversity of localities that make the Rural City of Wangaratta such an interesting, vibrant and 

enjoyable place to live and visit.” 2030 Community Vision 

Provision and maintenance of infrastructure is a core function of the Wangaratta Rural City Council. 

Specialist areas include town planning, building approvals, environmental health, engineering and 

design. A team of over 70 field services staff are responsible for the construction and maintenance of 

roads, bridges, drainage, buildings, footpaths, parks and gardens. 

Objectives 

1. Provide infrastructure appropriate to the community’s needs, managed in a sustainable way. 

2. Plan developments and public spaces that take into account community needs and desires while 

being practical and responsive to longer term needs. 

3. Ensure the amenity of public and built environments is attractive, safe and practical. 

Council results from the Annual Community Satisfaction Survey for Local Government: 

Local roads and footpaths 

80 

70 

60 

80 

70 

60 

Town planning policy 

and approvals 

Appearance of public areas 

80 

70 

60 

% 

50 

40 

2006 

2007 

2008 



Traffic management and 

parking facilities 

% 

50 

40 

2006 

2007 

2008 



Waste management 

% 

50 

40 

2006 

2007 

2008 



80 

80 

70 

70 

60 

60 

% 

50 

% 

50 

40 

2006 

2007 

2008 



40 

2006 

2007 

2008 



32 



Council’s building statistics: 

Building Permits by number 

Building Permits by value 

800 

700 

600 

500 

400 

300 

200 

100 

0 

2005/06 

2006/07 

2007/08 

2008/09 

2009/10 


$90,000,000 

$80,000,000 

$70,000,000 

$60,000,000 

$50,000,000 

$40,000,000 

$30,000,000 

$20,000,000 

$10,000,000 

$- 

2005/06 

2006/07 

2007/08 

2008/09 


Phillipson Street Roundabout 

The project was completed during the year at a cost of $600,000. It provides a significant improvement 

to traffic flow and safety at this busy intersection. Improved lighting will be installed by SP AusNet in 

late 2010. 

Rapid and effective response 

Council staff rapidly and effectively responded to the needs of the community after a savage windstorm 

buffeted the municipality on 17 June 2010. Up to 1,000 trees and limbs were removed from Council road 

and shared path network thus ensuring the safety of all road users and minimising any inconvenience. 

Wangaratta Transport Study 

The study of Wangaratta’s road network needs to 2030 was completed and adopted by Council 

following public consultation. Implementation of the Study recommendations is to be progressed with 

VicRoads in the coming years. 

Wangaratta Oxley Shared Pathway 

Construction of the shared pathway has made substantial progress towards Oxley. Weather permitting, 

final completion will be in Spring 2010. 

Roy Street Overpass 

Significant improvements have taken place to improve user safety and amenity of the Roy St railway 

overpass. Works involved slip lane extension, guard rail replacement, batter protection, and pavement 

improvements. Further works are planned for the 2010 - 2011 financial year. 

Edwards Street Shared Path 

The shared path from Phillipson Street to Rotary Park provides a much needed and safer off-road link 

in this busy area, particularly for students. 

Commencement of the Wangaratta Main Road Improvement Project 

Initial median improvement works and landscaping at the Warby Street intersection have been 

completed, with further median works and tree planting along Parfitt Road to occur in the 2010 - 2011 

financial year. 


33


Further Upgrade of Edi Cheshunt Road 

A 2.5km section of the Edi Cheshunt Road, from Black Range Road intersection to Cooks Gap Road, was 

reconstructed and sealed during the year. 

16km of rural roads resealed 

Council’s commitment to sound asset management practices ensured that 16km of rural roads were 

resealed during the year. This program sustains appropriate service levels and safety standards for 

these important regional assets. 

Final rehabilitation of the Bowser East landfill 

A $350,000 waste cell capping project at the former Bowser East landfill has been completed. This 

is part of a long-term program designed to meet Environment Protection Authority requirements for 

rehabilitating closed landfills. 

Playground upgrades 

Council through the assistance of the Regional and Local Community Infrastructure Program funding 

completed new playgrounds at Tarrawingee Recreation Reserve, John McAleese Park Milawa, Merriwa 

Park Wangaratta and installed shade sails at Apex Park Wangaratta and Springhurst Playground. 

Parks and gardens 

Highlights included the completion of the landscaping around the Wangaratta Performing Arts Centre 

and changes to the roundabout landscapes in the central business district with a focus on reducing 

water usage by selecting hardy plants and improving the irrigation systems. 

Bush regeneration 

Working with community members and groups to plant 6,400 trees and shrubs in riparian zones across 

Wangaratta, Wenhams Lane and Chick Road. Increasing community support for bush regeneration 

work. 

Waste management operations 

Purchase of a two new side-loading waste compaction units, in particular a unit to replace the rear 

loading unit. This has enabled more efficient collection of waste in the central business district and 

allowed the unit to be used to collect waste in other areas. 

Maintaining planning permit processing times 

Timeliness in processing planning applications is a goal of the department and throughout the last 12 

months the number of days to process an application has been monitored with Council consistently 

achieving a turn-around time less than the prescribed 60 days which puts us ahead of many other 

similar sized Councils. 

Completed Planning Scheme review 

In accordance with the Planning and Environment Act 1987, Council must review its planning scheme 

every 4 years. This review has been completed and generally demonstrated that the Scheme is 

performing well. There is further strategic work to be undertaken including completing the Agricultural 

Lands Study and reviewing structure plans for towns throughout the municipality. 

Regained a greater part of market share for building permits 

Over the last 12 months there has been a steady increase in the number of applications for building 

permits lodged with Council. The Building team has been active in marketing the services it offers and 

providing a comprehensive building permit system with a focus on customer service and reducing 

processing times for new applications. 

34 



Projects and Contracts Unit established 

The Infrastructure and Technical Services department was re-organised in March 2010 and the Projects 

and Contracts Unit was created. The new unit will assist with centralising the procurement of contracted 

works and services for all of Council. Its creation is also intended to improve the control and consistency 

of approach to purchase of goods and contracting of works and services. 

Standard documentation for tenders and contracts 

Commenced the implementation of standard terms and conditions for tendering and also implemented 

a suite of standard contract documentation for the procurement of goods, services and works. This 

documentation supports the implementation of Council’s Procurement Policy. 

Challenges 

Water usage 

Continuing to find ways of reducing water usage. 

Windstorm event 

Providing a timely and effective response to the windstorm event of 17 June 2010 

Wet start to 2010 winter 

A wet start to winter that reintroduced maintenance issues not seen for quite some time. 

Looking ahead 

• Implementation of Stage 1 of the recommendations of the Merriwa Park Master Plan; 

• A study of Wangaratta’s parking needs to 2030 has been completed and will be considered by 

Council in the early part of 2010 - 2011 financial year; 

• A number of additional pedestrian crossing locations in the central business district are currently 

being considered for implementation. Some of these were highlighted during the public consultation 

phase of the Wangaratta Transport Study; 

• Hosting the Environmental Law and Planning Institute of Australia (Victoria Chapter) and Victorian 

Planning annual conference in Wangaratta; 

• Finalising the Agricultural Lands Strategy with further community consultation in January and 

February, 2011 prior to preparation of planning scheme amendments; 

• Structure planning for growth of towns to ensure that there is a 15 year supply of land to 

accommodate growth; 

• Embracing e-technology for planning by signing on to “Streamlined Planning through Electronic 

Applications and Referrals” for electronic processing of subdivision applications and later for all 

planning applications to further reduce processing times and improve the delivery of our services; 

• Conducting swimming pool audits to ensure pool safety is a high priority within the community; 

• Launch of a quarterly building newsletter to keep customers abreast of changes to regulations and 

services; 

• Roll-out of the standard contract documentation for all of Council; 

• Community Hall upgrades; 

• Irrigation upgrades at major parks and sportsgrounds; 

• Playground replacement at Batchelors Green and King George V Gardens; and 

• Showgrounds redevelopment. 


35




To implement asset management 

systems that ensure the sustainability 

of our community assets. 

To investigate and implement 

infrastructure opportunities that 

support community aspirations 

To undertake a strategic approach 

to land use planning to provide 

balanced outcomes for growth, 

existing land use, environment, 

heritage and community aspirations 

Outcome 

• Ongoing participation in the Municipal Association of Victoria’s 

Step Program; 

• Adoption of the Town Entries Landscape Strategy which sets 

out the proposed works along entries to Wangaratta; and 

• Participation in the asset management best practice program 

Regional Asset Management Program. 

• A number of path “missing links” have been constructed. 

The Wangaratta to Oxley shared path (Rail Trail) is under 

construction; 

• Advocating for an ultra fast train service between Melbourne 

and Sydney with a stop in Wangaratta and was successful in 

gaining approval as a regional priority in the Hume Strategy for 

Sustainable Communities; and 

• The Wangaratta Transport Study was completed, providing 

recommendations to improve Wangaratta’s traffic flow through 

to 2030. 

• The Agricultural Land Strategy is progressing; 

• Development of an overall housing/population growth strategy; 

and 

• Participation in a project to produce a Local Government 

Sustainable Buildings Toolkit. 

36 



“the Rural City of Wangaratta is the destination of choice for businesses to invest and grow and for 

families to settle with secure employment.” 2030 Community Vision 

The economic development and tourism activities of Council recognise that the city is a regional service 

centre with strong manufacturing, retail, agribusiness and service sectors. 

Objectives 

Improve employment opportunities and increase investment in the Rural City of Wangaratta. 

Council results from the Annual Community Satisfaction Survey for Local Government: 

Economic Development 

80 

70 

% 

60 

50 

40 

2006 

2007 

2008 



Contact with the Wangaratta Visitor Information Centre: 

Wangaratta Visitor Information 

Centre Visitor Numbers 


Centre Mail Outs 


Centre Emails 

Visitors 

70000 

60000 

50000 

40000 

30000 

20000 

10000 

0 

2005/06 

2006/07 

2007/08 

2008/09 


Mail Outs 

1500 

1000 

500 

0 

2005/06 

2006/07 

2007/08 

2008/09 


Emails 

8000 

7000 

6000 

5000 

4000 

3000 

2000 

1000 

0 

2005/06 

2006/07 

2007/08 

2008/09 



37



Alpine Valleys Agrifood Project 

Driven by the strong desire to find replacement agrifood opportunities for growers previously committed 

to tobacco production Wangaratta Unlimited established a “three pronged” strategic approach for this 

innovative project. 

• Support and encourage existing leaders 

• Stimulate a change in farming culture 

• Attraction of external investment and expertise 

Now under the established brand of Alpine Valleys Agrifood and with a catch cry of “Growing at a 

higher level” the compelling attributes of the Ovens and King Valleys (Alpine Valleys) region have an 

elevated profile as a sustainable and competitive location for the production of high value agricultural 

production. 

Although still early into the project, significant investment interest is being stimulated with the marketing 

prospectus and implementation strategy. 

Strong Market demand for Sinclair Drive industrial lots 

Council’s commitment to provide “Investment Ready” industrial lots had been fully supported the 

outstanding sales results achieved for the 17 lot Sinclair Drive industrial subdivision. Listed to market at 

the height of the global economic downturn estimated 5 year sales targets have been exceeded within 

2 years. With four lots remaining, Council is now progressing to stage 3 of the Murrell Street Industrial 

estate with a further 14 lot development. 

Commencement of the $10 million Bunnings warehouse development 

Construction has commenced on the 1.9 hectare site at the corner of Tone Road and Newman Street 

South Wangaratta for the much anticipated $10 million Bunnings warehouse development. 

The site, plus adjoining land has the potential for additional bulky goods retailing to cluster around 

Bunnings creating a comprehensive regional homemaker precinct. 

Opening of the purpose built Wangaratta Technical Education Centre 

February 2010 saw the first student intake to the Wangaratta Technical Education Centre within the 

Goulburn Ovens Institute of TAFE campus site at Cusack Street. This innovative approach to vocational 

education provision has been established by a partnership approach between Wangaratta High School 

and Goulburn Ovens Institute of TAFE. 

As a national first this new facility provides a unique opportunity for young people to enhance their 

vocational education experience whilst also elevating the profile of trades training as a viable option to 

a more academic education stream. 

Establishment of the Goulburn Ovens Institute of TAFE Rural Industries Campus 

Positioned on the high profile 40 hectares site at the southern entry to Wangaratta, the Goulburn Ovens 

Institute of TAFE Rural Industries Campus will provide wide ranging education opportunities for a broad 

selection of rural industries. Already the home for the National Equine Education Centre the new facility 

is rapidly building its suite of primary industry study areas in response to industry demand. 

Collaboration with the Wangaratta Festival of Jazz Board to ensure a successful 20th birthday event 

Council worked in conjunction with Festival Board and staff to ensure a successful transition to 

utilisation of the new Wangaratta Performing Arts Centre as the premier Festival venue. Utilisation of 

Wangaratta Visitor Centre as a call centre for Festival enquiries. Successful management of the Reid 

Street component of the Festival. 

38 



Recognition of the “Murray to Mountains” as the pre-eminent Cycle Tourism Destination 

A strategic partnership between Council, Indigo and Alpine Shire has proven integral in positioning 

the “Murray to Mountains” region as market leaders in Cycle Tourism development. Building on the 

nationally renowned Murray to Mountains Rail Trail and implementation of a number of innovative 

marketing initiatives, the growth in cycle tourism across all cycling elements has been outstanding. 

Recognition of the “Murray to Mountains” as a must visit location within the cycle tourism sector 

culminated in the hosting of the first National Cycle Tourism Conference at the Wangaratta Performing 

Arts Centre in February 2010. 

Support of niche tourism events 

Council recognises that events draw visitors to the municipality. To encourage new and existing events 

to prosper and grow, a funding program was established to provide financial support to event organisers. 

In 2009/2010 Council provided over $47,000 funding from the tourism event funding programs to 13 

events held in the municipality. 

Challenges 

A constrained economy 

A more credit constrained economy has delayed some commercial development. 

Skilled migration 

Reduced labour market demand specifically for skilled migrants. 

Supporting former tobacco growers 

Ongoing challenge of seeking out sustainable opportunities for former tobacco growers. 

Tourism Industry 

Increasing competition in the tourism industry and more sophisticated consumer demands and 

expectations. 

Looking ahead 

• Ovens Riverside / Connections Project; 

• Wangaratta Centre for Medical Excellence; 

• Realising the potential of a bulky goods / homemakers centre to cluster around the Bunnings 

Development; 

• Establishing the Yarra Valley to High Country Touring Route; and 

• Re-scoping the Ned Kelly Interpretive Centre 


39




To define and market the liveability 

and lifestyle attributes of the Rural 

City of Wangaratta as a preferred 

location to live, work and invest. 

To reinvigorate the inner urban areas 

of Wangaratta to maximise their 

potential. 

To buffer our economy against the 

impacts of the global economic 

downturn. 

In conjunction with relevant 

stakeholders, to realise the 

sustainable agricultural production 

potential of the Ovens and King 

Valleys region as a future food bowl. 

To support and encourage a 

sustainable, innovative and resilient 

tourism sector. 

To prepare for a carbon constrained 

economy through developing 

greenhouse friendly economic 

initiatives and capitalising on related 


To further progress Wangaratta as 

the leading retail and service centre 

in North East Victoria. 

Outcome 

• Council continues to maintain an active involvement in the 

“Make It Happen in Provincial Victoria” marketing initiatives 

including fully redesigning and reinvigorating the North East 

Victoria website; 

• Council is maintaining a strong media profile with Alpine Valleys 

Agrifood Initiative including media coverage and regional 

information sessions; and 

• Council had a presence at the 2010 Reinvent Your Career Expo 

in Melbourne 

• Council will develop an urban renewal program to revitalise the 

Newman Street and Vincent Road precinct. 

• All identified initiatives of the Wangaratta Unlimited Global 

Economic Downturn Response Strategy have been 

implemented with a significant proportion of these ongoing. 

• To support an innovative and sustainable agricultural sector 

within the Ovens and King Valley’s region, marketing initiatives 

continue to be progressed. A formal supply chain strategy and 

business plan is now being undertaken; and 

• Council continues to advocate to preserve the current 

protection of the Ovens and King River systems with respect to 

the trading of water. 

• The North East Valleys Food and Wine three year strategic plan 

and regional plan is complete; 

• Industry standard e commerce is being promoted to tourism 

operators through the Bookeasy online reservations system 

operated from the Wangaratta Visitor Information Centre; and 

• A draft brief to undertake the rescoping of the Ned Kelly 

Interpretive Centre proposal has been prepared. 

• Council has delayed implementation of projects and proposals 

in relation to preparing for a carbon constrained economy until 

clarity of a strategy from the Federal Government is evident. 

• Council continues to implement the actions of the 2008 Retail 

Audit and Development Plan including realising the potential of 

a regional bulky goods/home maker centre to cluster around 

the planned Bunnings development; and 

• Pursuing the creation of the Ely Street mixed use precinct. 

40 



“Our environment remains our most valuable asset.” 2030 Community Vision 

Our natural resources are land, water, air, ecological systems and biodiversity. A sustainable environment 

will be achieved by careful and efficient use of these resources, taking into account current and future 

needs. Council’s commitment incorporates: 

• Conservation and enhancement of our local natural environment and the sustainable use of natural 

resources by the local community; 

• Ongoing collaboration with other authorities and 

• Ongoing public participation. 

Objectives 

1. Assist our community to experience, understand and value a healthy, diverse and exciting 

environment. 

2. Conserve and enhance the natural landscape, urban treescapes and to use natural resources 

responsibly. 


Ecobuy Certificate – Excellence in Green Purchasing Regional Council 

The Rural City achieved runners up in “Excellence in Green Purchasing by a Regional Council”. The 

construction of the Wangaratta Performing Arts Centre substantially contributed to our green 

purchasing for the reporting period. 

Citizens Jury - Deliberative Democracy 

In conjunction with the Department of Sustainability and Environment a very successful public 

consultation, Deliberative Democracy, was held. With 20 volunteers undertaking a two day workshop of 

consultation on Council’s proposed framework for Environmental Sustainability Strategy. 

Sustainability Expo - My Backyard Rules 

This sustainability expo was held on February 20, 2010 in King George V Gardens. This was an important 

community sustainability event, with an estimated 1,000 people attending to learn about energy savers, 

solar hot water, sustainable gardening, water saving, composting, waste reduction and much more. 

The expo attracted a range of local industries to showcase Wangaratta business products available to 

help the community become sustainable 

Glenrowan Firewood Depot launched 

The Glenrowan firewood depot opened in May as a joint initiative with the Department of Sustainability 

and Environment. The depot collects timber removed from Department of Sustainability and Environment 

and Council works. This reduces the stress not only on households, but also on important roadsides, 

where local environments are damaged by the continual removal of fallen timber. Fallen timber is 

important to provide insect and small animal food sources in these local ecosystems, as well as animal 

shelter, eventually replenishing the soil. 

National Tree Planting Day 

Over 1,500 trees were planted by schools and volunteers along Wangaratta’s waterway reserves during 

the month of July, helping to improve the riparian areas along our rivers and creeks. 


41


Roadside Partnership Program 

This project is a joint project between Council and the Indigo Shire Council and is a component of 

updating both municipalitys’ roadside management documentation. The Roadside Landholder 

Engagement Program was created to assist landholders to learn about the value of roadside vegetation 

in our landscape and how roadsides can complement the management of properties. As part of the 

program an ecologist spent time with landholders on their roadside to identify the features of the 

roadside and the associated best practice management of these features. A behaviour change survey 

was conducted to gauge the level of engagement and uptake of management strategies. 

Council Environmental Calendar of Public Events 

A 2010 calendar was launched for environmental public events to give advance notice for: My Backyard 

Rules, Clean up Australia Day, World Environment Day, National Tree Day, Landcare Week, National Water 

Week and Recycling Week. 

Improvement of significant roadsides 

In many areas, roadsides are an important refuge for scarce remnant vegetation and preserve the 

natural characteristics of local areas. Council has been assisted by State and Federal funding to control 

weeds and pests on roadsides. This included work to help protect land from locust hatching, rabbits 

and other pests. Council is part of a project to protect the threatened Box Grassy Woodlands ecosystem 

in the municipality. 

Improvement of waterways in urban Wangaratta 

Our waterways enhance the enjoyment of walking and riding in natural surroundings. Council works 

have improved these wonderful natural surroundings by controlling weeds and pests and planting 

local grasses and shrubs that are missing from these areas. Council and the North East Catchment 

Management Authority have been proactive in treating a new weed, Parrots Feather that threatened 

to choke areas of our creeks. This work is also a partnership with community members. The Restore 

Our Waterways group, launched in June, assists with water quality monitoring and tree planting. 

These waterway environments are also habitats to possums, gliders, water-rats, platypus, owls and 

many other birds. All these species recorded in these local areas, indicate the improvement in habitat 

condition. 

Clean Up Australia Day 

A Clean Up Australia Day events were focused on cleaning the entire One Mile Creek. Local schools 

participated and Council staff contributed by donating their time to clean up along North Beaches. 

Heritage Tree Walks 

A brochure was established for a self guided heritage tree walk aimed to highlight our local heritage 

trees, in particularly heritage trees surrounding our CBD area. Council staff hosted two successful 

community tree walks, both comprised of interested community members. Brochures are now available 

at the Wangaratta Government Centre and Visitor Information Centre. 

Streetscape bin updates 

Streetscape recycling bins have been ordered to complement existing bins and improve recycling. 

Installation of new Butt Bins throughout the CBD to prevent butt litter in our waterways was 

complemented by a street to stream campaign held in August. 

42 



Challenges 

Citizen’s Jury - Deliberative Democracy 

Incorporating the large number and wide ranging recommendations into council’s operations. 

North East Greenhouse Alliance 

Transitioning the North East Greenhouse Alliance to appropriate legal structure and governance 

arrangements. 

Roadside Management Plan 

Increasing concern in regard to fire prevention creates difficulties for conservation activities. 

Looking ahead 

• Roadside Management Plan; 

• Ecoliving Centre at Barr Community Centre; and 

• Improved household sustainability information facilitated by an education officer 



To responsibly manage the local 

environment. 

To enhance community understanding 

of conservation values and provide 

opportunities to experience and 

contribute to the environment. 

To reduce impact of Council’s 

activities and provide leadership in 

sustainability by demonstrating best 

practice 

Outcome 

• To provide protection for threatened remnant native vegetation, 

Council is currently reviewing the Roadside Management 

Strategy; 

• River Tender works to control weeds and pest animals and 

promote regeneration of vegetation at North Beaches, Kaluna 

Park and Walnut Grove is progressing well. All reserves are 

weed and vermin free and assessed as low fire risk; and 

• The conservation status of all high and some medium 

conservation roadsides in Wangaratta has been reviewed. 

• A Council calendar of environmental events has been 

implemented; 

• Glenrowan Firewood Depot was officially launched with 

promotion of values of roadsides and the importance of 

sustainable firewood; and 

• Council is assisting the Wangaratta Sustainability Network to 

form a Water Action group to improve the condition of urban 

waterways 

• Council continues to monitor the North East Greenhouse 

Alliance project on the use of bio fuels; 

• An EcoLeaders team of representatives from council and other 

agencies at the Wangaratta Government Centre promote 

sustainability at the centre; and 

• The Framework for an Environment Strategy has been developed. 


43



To develop initiatives for the 

community to reduce resource use 

and waste to achieve sustainable 

living. 

Outcome 

• Council continues to provide access to information on 

sustainable building development, waste disposal, energy and 

water use within the community through Council’s website and 

at public events including the Sustainable Living Expo and 

Clean up Australia Day; 

• Council continues to work with Landcare groups to provide 

funding for weed control; and 

• The Lower Ovens Floodplain project reducing WONS (Weeds of 

National Significance, Chilean Needle Grass) and Box Grassy 

Woodland project (WONS, Chilean Needle Grass, Blackberry) are 

being implemented. 

44 



“... the prominence and role of sport and active recreation remains ... central to the Rural City of 

Wangaratta way of life.” 2030 Community Vision 

Sport and recreation activities continue to be an important ingredient in community life in the Rural City 

of Wangaratta. They provide opportunities for people to maintain physical wellbeing and strengthen 

social ties. Stakeholders include government, community and the private sector who directly contribute 

to the quality and diversity of sport and recreation opportunities throughout the Rural City. Council’s 

efforts are focused on partnerships, as well as supporting a balanced and sustainable mix of sport and 

recreation opportunities for all. 

Objectives 

1. Provide high quality passive and active 

recreational opportunities, together with 

significant sporting events. 

2. Improve access to both local and regional sport 

and recreation opportunities to improve health 

and wellbeing. 

Recreational facilities 

80 

70 

60 

% 

50 

40 

2006 

2007 

2008 



Council results from the Annual 

Community Satisfaction Survey 

for Local Government. 


Aquatic Strategy 

Council has undertaken a detailed community consultation process to provide input into the 

development of an Aquatic Strategy. The process has included a community survey, stakeholder and 

public meetings and a publicly exhibited set of ‘Guiding Principles’. 

Country Football Netball Program 

A number of Football Netball Clubs have received funding through the Victorian State Government’s 

Country Football Netball program for facility upgrades and new developments. 

The Moyhu Football Netball Club was successful in obtaining $60,000 in funding for an upgrade of the 

netball court including lighting. The Club generated matching funds with volunteers also committing 

in-kind contributions towards the project. 

Drought Relief for Community Sport and Recreation 

The Tarrawingee Recreation Reserve Committee of Management was successful in receiving $60,000 

towards the installation of a water bore. The bore will provide a reliable water source to the Reserve, 

CFA and local residents. 


45


2010 - 2011 Community Facilities Funding Program – Minor Facilities 

The Wangaratta Equestrian Centre (Wangaratta Adult Horse Riding Club and Wangaratta Pony Club) 

were successful in receiving $60,000 towards drainage works, construction of lighting on the main 

arena and the development of a cross-country course. 

Wangaratta Cycling Club Strategic Plan 

A Strategic Plan was developed by the Wangaratta Cycling Club to assess future priorities. As a result 

of a detailed “Strengths, Weaknesses, Opportunities and Threats” analysis and lengthy discussions, 

an action plan has been established with recommendations for works and programs to be undertaken 

particularly over the next five years. 

Wangaratta Show Society Strategic Plan 

As a result of planning with the Wangaratta Show Society a number of initiatives were successfully 

implemented: 

• Showcase dinner to better service current sponsors, attract new sponsors and showcase the 

event; 

• The development of a sponsorship package for promotion and marketing to potential sponsors; 

• An advisory group has been established enabling young people to have active input into the 

planning of the Show activities; and 

• Improved marketing and promotion strategies including the development of a website. 

Challenges 

• Balancing community expectations with Council’s principles in the delivery of the Aquatic Strategy 

outcomes; 

• Ensuring that the Showgrounds redevelopment is delivered on time, on budget and raises the 

standard of sporting facilities into the future. 

Looking ahead 

Planning: 

• Develop an Open Space Strategy; 

• Review 2005 Recreation Plan; 

• Support the ongoing development, implementation and review of strategic plans for rural recreation 

reserves and sporting groups; and 

• Continue progress with planning around the future of the three aquatic facilities. 

Capital Works: 

• Wangaratta Skate Park – complete the redevelopment works; and 

• Support the implementation of community projects funded under the Country Football, Community 

Facilities and Sustainable Sports Grounds Funding Programs. 

46 





To undertake a planned approach 

to maintaining and improving quality 

and accessible recreation and 

sporting facilities and programs. 

To encourage the greater use of 

recreation facilities including formal 

sports facilities, open spaces, shared 

paths and aquatic centres. 

Outcome 

• The Wangaratta Recreation Parklands Master Plan has been 

endorsed by Council; 

• Council has secured full funding for the Showgrounds 

Redevelopment Project; and 

• The review and update of Council’s Aquatic Strategy is continuing. 

• The role of Committees of Management and Council in the future 

management of community facilities has been determined with 

the development of a “Special Committees” Manual and Facilities 

Maintenance Policy; 

• Opportunities are being pursued through the Yarrunga 

Community Hub project to encourage collaborative use of 

community and education facilities; and 

• Council continues to assist with the development of strategic 

plans for recreation reserve Committees of Management, with 

a number almost complete. 


47

Human Resources 

Success in service provision is directly linked to Council’s ability to attract, retain, motivate and develop 

a diverse range of quality and skilled staff. 

As at 30 June 2010, Rural City of Wangaratta employed a staff of 249 effective full-time equivalent 

employees comprising 394 full-time, part-time and casual employees. 24 staff commenced permanent 

employment during 2009-2010. Staff turnover is 7.86% for 2009-2010, which is lower than turnover 

rates across the Local Government sector and represents an improvement on Council’s 2008-2009 

reported rate of 10.22%. 

Council carefully reviews feedback from departing staff to identify any issues that may have contributed 

to their departure. 

Staff Profile (as at 30 June 2010) 

Employees by full time equivalent: 

Current employees: 

Male Female Total 

Full time 115 69 184 

Part time 3.34 46.39 49.73 

Casual 3.93 11.55 15.48 

Total 122.27 126.94 249.21 

Male Female Total 

Full time 115 69 184 

Part time 7 89 96 

Casual 36 78 114 

Total 158 236 394 

Employees by Australian Bureau of Statistics Occupation Category (major groups): 

Occupation category Male Female Total 

Managers and Administrators 10 13 23 

Professionals 17 42 59 

Associate Professionals 18 28 46 

Tradespersons and related workers 30 7 37 

Advanced Clerical and Service workers 4 49 53 

Intermediate Clerical, Sales and Service workers 6 66 72 

Intermediate Production and Transport workers 32 2 34 

Elementary Clerical, Sales and Service workers 8 28 36 

Labourers and Related workers 33 1 34 

Total 158 236 394 

Staff Turnover (full and part time): 

Permanent staff 

Rate 

Resigned 22 7.86% 

Commenced 24 8.57% 

How we develop our staff 

Staff development programs are an important part of attracting, retaining and developing our people. 

In 2009 - 2010 a range of training programs were conducted to meet the needs of the organisation 

including information technology, leadership, project management, traffic management, customer 

service, contract management, health and safety and risk management. 

48 


Human Resources 

Council’s career building program continues to be a great success in attracting younger people to a 

career in Local Government and to help fill positions identified as skilled shortages. Five students are 

currently participating in the program. Three students are being supported in civil engineering, one in 

environment and one in child care. 

How we reward our staff 

An increased emphasis placed on managing staff performance led to the implementation of a revised 

Annual Review process for all staff in 2009. The aim was to ensure that all full and part-time staff had 

a performance plan and a training plan. This process is continuously reviewed to ensure its ongoing 

success. It allows all employees the opportunity to receive either a one week or a two week salary 

bonus based on their performance. 

Milestones recognised 

1 July 2009 to 30 June 2010 

Staff Member 

Years of Service 

Staff Member 

Years of Service 

Peter Grunow 30 

Maxwell Brockwell 25 

Cameron Henshall 25 

Ross Cairns 20 

Margaret Dean 20 

Susanne Furlan 20 

Lorrene Harding 20 

Dean Woodberry 20 

Dorothy Baker 15 

Michael Davis 15 

Darren Gilbert 15 

Ann Kerr 15 

Graham Bickerdike 10 

Susan Bull 10 

Judith Fogarty 10 

Suzanne Gunn 10 

Jennifer Handley 10 

Jennifer Kerlin 10 

Christine Kilner 10 

Michael Lappin 10 

Patricia Mace 10 

Edwina Maiden 10 

Anthony Mannix 10 

Carol Shirley 10 

Maree Sullivan 10 

Karen Witherow 10 

Moving forward 

Enterprise Agreement 

Council’s Enterprise Agreement 2008 is due to expire on 31 December 2010. Negotiations with employee 

representatives commence in August 2010 and will continue until agreement is reached on the new 

Enterprise Agreement. 

The Enterprise Agreement delivers certainty about future remuneration and also provides the basis for 

other workplace arrangements. It is an important tool and is the framework for how Council’s work gets 

done; delivering better service to the community, improving efficiency and providing a more enjoyable 

place to work. 

Human Resource Information System 

Council’s new Human Resource Information System will be implemented in the second half of 2010. It 

will enable improved workforce analyses and planning and the identification and delivery of the training 

plan. Council is committed to ensuring that staff have the skills necessary to deliver services to meet 

the community’s expectations. 


49

Best Value 

Features of the Best Value Program 

Benchmarking against both local government and private industry has enabled Council to compare 

like services with the best-on-offer and has created an opportunity for the sharing of best practice 

strategies, skills, methods and information across the industry. 

The Best Value Service Review process has allowed for the identification of service linkages and a 

number of skills within the organisation that can lead to organisation-wide knowledge sharing and 

staff development. 

Accountability 

The Wangaratta Rural City Council continues be accountable to our community for the provision of 

services and the performance of the organisation in accordance with Best Value Principles: 

• Whole-of-Organisation Response 

That a council’s implementation of the Best Value Principles be a whole-of-organisation response 

applied through its corporate planning responsibilities including all its services and functions. 

• Consultation on Performance 

That a council demonstrate its accountability for the implementation of the Best Value Principles by 

measuring and reporting on its performance to its community against objectives and targets that 

are set by the council after consultation with its community. 

• Best Value Outcomes 

That the Best Value Principles framework delivers enhanced service and organisational performance 

across the local government sector and that the sector be able to demonstrate to the state 

government that it has achieved these objectives. 

• Benefits, Not Costs 

That the implementation of the Best Value Principles framework does not incur costs that outweigh 

the benefits of applying the Best Value Principles framework, particularly in relation to small rural 

councils. 

• Encourage Innovation 

That the Best Value Principles framework encourages councils to adopt innovative and creative 

responses to service delivery, including a range of partnering relationships. 

Further Information 

Further information of the Wangaratta Rural City Council’s Best Value Service Review program can be 

obtained by contacting Mr Ray Park, Director – Sustainability at the Wangaratta Government Centre. 

50 


Access and Inclusion Plan 

Evaluation of implementation 

The federal Disability Discrimination Act (1992) requires all government agencies, including councils, to 

actively remove discrimination on the basis of disability. One of the strategies used to achieve this is 

the development and implementation of a Disability Action Plan (or its equivalent). 

In 2006, the Victorian Government enacted the Disability Act 2006. This Act made the development 

of a Disability Action Plan (or its equivalent) mandatory. The Disability Action Plan is prepared for the 

purpose of: 

• Reducing barriers to persons with a disability accessing services, facilities or goods; 

• Reducing barriers to persons with a disability obtaining and maintaining employment; 

• Promoting the inclusion and participation of persons with a disability in the community: and 

• Achieving tangible changes in attitudes and practices which discriminate against persons with a 

disability. 

The Plan is required to be registered with the Human Rights and Equal Opportunity Commission and its 

implementation reported on in Council’s annual report. 

The Rural City of Wangaratta Access and Inclusion Policy was adopted by Council at the Ordinary 

Meeting of Council held 20 April 2010 in accordance with Section 38 of the Disability Act 2006. 

Also in accordance with Section 38 of the Disability Act 2006 Council provides the following report on 

the implementation of the Rural City of Wangaratta Access and Inclusion Policy as it relates to those 

actions scheduled for completion during the 2009 - 2010 reporting period. 

Council 

No. Action Timeline Performance Measures Comment 

1.1 Ensure all new and existing Council December All new plans, strategies, policies Council’s new plans, strategies 

plans, strategies, policies and 2009 and and contracts ensure access and policies and contracts will identify 

contracts include formal ongoing inclusion issues have been identified and address access and inclusion 

consideration of access and and addressed prior to adoption by issues prior to adoption by Council. 

inclusion issues. Council. Access and inclusion issues in 

All existing plans, strategies and existing plans, strategies and 

policies have been reviewed. policies will be addressed as 

part of the regular review process. 

1.2 Ensure all new councillors, employees December Councillor, staff and volunteer All new employees receive information 

and volunteers receive information 2009 and induction includes reference to on Council’s Access and Inclusion 

on Council’s Access and Inclusion ongoing Council’s Access and Inclusion Policy Policy and the requirements of the 

Policy and the requirements of the and the requirements of the Disability Disability Discrimination Act 1992 and 

Disability Discrimination Act 1992 Discrimination Act 1992. the Disability Act 2006 (Victoria). 

and the Disability Act 2006 (Victoria) 

Resources are made available to 

and resources available to them as 

them as part of their induction kit. 

part of their induction. 

1.3 Ensure an integrated approach to February Policy adopted by Council. The Rural City of Wangaratta Access 

access and inclusion issues 2010 and Inclusion Policy was adopted by 

throughout Council including: January Responsible officer nominated and Council held 20 April 2010. 

• Development and adoption of an 2010 and reporting mechanism developed. Council’s Manager Community Health 

access and inclusion policy; ongoing and Amenity is charged with overall 

• Nomination of an officer to take 

responsibility for coordinating Council’s 

overall responsibility for 

response and promoting access and 

coordinating Council’s response 

inclusion to staff and the community. 

and promoting access and inclusion 

to staff and the community. 


51



1.4 Each department to nominate an February Staff responsible for disseminating Council’s team of Directorate 

officer who will take responsibility for: 2010 disability and inclusion related Executive Assistants are charged 

• promoting disability and inclusion information are clearly identified and responsibility for disseminating 

information within the department; undertaking their role. disability and inclusion related 

• updating staff on disability and 

information. 

inclusion issues on a regular basis; 

Disability and inclusion related 

• Ensuring disability and inclusion 

information is included on the agenda 

issues are reported to senior 

of all at departmental meetings on a 

managers for further 

regular basis and actions recorded. 

consideration/action. 

Built Environment 

Development and Building 


2.1 Ensure all plans for the development January Works consistently meet or exceed Future contract documentation to 

or upgrading of community 2010 and access standards as determined by: consider disability access 

infrastructure, including parks and ongoing • Australian Standards for Access requirements. Review internally 

open spaces, are audited for and Mobility; carried out works for disability 

disability access prior to works • Independent access audit; access requirements prior to 

commencing; This may occur through: • Council’s agreed practice. commencement. Merriwa Park 

• Being identified as a requirement 

Master Plan reviewed and requires 

in the tender process; All plans are signed off for disability reconfiguration to meet new 

• Appointment of an access auditor access prior to works commencing. disability access requirements. 

to review plans for all significant 

works; 

• Ensuring staff are appropriately 

trained to undertake access audits 

for minor works. 

2.2 Ensure a minimum of two staff from September Staff able to undertake access Council’s Building Management 

appropriate areas of the organisation 2009 and audits are available within the Officer and Technical Officer 

undertake accredited training in ongoing organisation. Buildings have received this training. 

identifying access issues and 

Rural Access program have identified 

auditing buildings. These staff will An ongoing strategy to retain this the need for development services 

have the role of auditing minor works knowledge within the organisation staff to undergo training to enhance 

and promoting physical access is identified and implemented. promotion of accessibility to builders/ 

information to other staff. 

developers. 

Footpaths and Roads 


3.1 Review the status of the works listed June 2010 Implementation Plan prepared and Council’s current Disability Access 

in the existing Disability Access reported to Council for action. Audit was completed in 2002. Some 

Audit of the Central Business 

recommended works have been 

District (CBD). 

undertaken. Some recommended 

Develop a plan to address any 

works are no longer applicable, for 

outstanding issues. 

example, as a result of changes to 

buildings including the Wangaratta 

Government Centre. 

52 




3.2 Review the footpath hierarchy to June 2010 Priority pathways identified, There is an ongoing budget 

ensure priority pathways link the including the works needed to allocation and further improvements 

CBD, community hubs, key address any access issues. will be made this financial year. 

community facilities and any areas 

where there is a higher 

concentration of older adults. 

3.3 Work in partnership with the March 2010 Publicity prepared and information Hazards identified and addressed 

community to address hazards or and ongoing circulated to appropriate staff and through customer requests, footpath 

barriers to mobility for people with the wider community. and road inspections. 

disabilities within Council’s ongoing 

maintenance program. This includes: 

• Foliage at roundabouts and 

intersections; 

• Branches overhanging footpaths; 

• Uneven surfaces on footpaths. 

3.8 Develop information for the public February Information prepared and strategy Attended local peak body groups 

on the need to report issues and 2010 and available. and advised of Council processes 

hazards, including a strategy for ongoing for raising issues. 

ongoing circulation and awareness 

of Council’s Customer Action 

Request System. 

Buildings and Facilities 


4.4 Identify all Council buildings and May 2010 Buildings identified. All Council buildings and facilities 

facilities (including toilet blocks) 

(including toilet blocks) without 

without designated accessible toilets. 

designated accessible toilets have 

been identified. 

Environment 

Parks and Open Spaces 


6.1 Review status of the works listed in March 2010 Implementation Plan prepared and Access audits will be reviewed as 

the existing access audits of reported to Council for action. part of the Merriwa Park masterplan 

Merriwa Park and King George V 

and masterplan will be reviewed 

Memorial Gardens. 

against Disability Discrimination Act. 

Develop a plan to address any 

outstanding issues. 

6.3 Ensure all new picnic tables/facilities January All picnic tables/facilities installed All new picnic tables provided by the 

comply with accessibility standards 2010 and comply with accessibility standards facilities unit will comply with 

ongoing 

accessibility standards. Facilities 

staff have been trained. 

6.4 Ensure a focus on accessibility is Ongoing Regional playground strategy Council has yet to make a decision 

included in any proposal to develop reviewed and future options whether to proceed with the regional 

a regional playground. considered. playground. 


53


Community and People 

Accessible Parking and Transport 


7.1 Monitor and report on the operation February Annual report to Council. A Parking Scheme, issues paper 

of the Disabled Persons Parking 2010 and was developed and distributed for 

Scheme on a regular basis including: ongoing comment and responded to by 

• Distribution of permits 

Council’s Social Planner. 

• Usage of or demand for specific 

parking bays 

• Need for additional parking bays. 

Provide regular information to the May 2010 Information circulated annually. 

public on the impact of non-permit and ongoing 

holders using designated accessible 

parking bays. 

7.4 Work with VicRoads to ensure bus Ongoing All new bus stops comply with the Upgrading of town bus route bus 

stops on public transport routes in standards. stops has been completed. A re audit 

the municipality comply with the 

has just been completed with some 

Disability Standards for Accessible 

minor additional improvements 

Public Transport (2002) and 

required. Bus stops in rural areas are 

amendments. 

yet to be audited. 

7.5 Work with V/Line to enhance access, June 2010 Access issues identified and a plan Access issues are currently being 

mobility and safety around the and ongoing developed to address these. identified. A plan will be developed to 

station area including 

address these issues. 

• reviewing the development of a 

bike and scooter path between the 

station, the CBD and the rail trail 

• explore opportunities to establish 

end of trip facilities and make 

recommendations to Council. 

7.8 Work with other agencies to ensure May 2010 Record of information provided. Mobility Scooters On the Move was a 

residents have access to information and ongoing free event, based at the King 

on safe mobility scooter use, 

George Gardens, Wangaratta. 

including provision of a kit and/or 

It included: 

regular information sessions. 

• a Scooter Challenge of 2 teams to 

provide community leaders and 

decision makers with an 

opportunity to experience firsthand 

what it is like to travel on a mobility 

scooter 

• a “come and try” scooter session 

to provide an opportunity for 

people of all ages to try out a 

mobility scooter 

• a free BBQ Lunch for the mobility 

scooter users and the public to 

enjoy. 

Subsequently a scooter users group, 

MUG’s has been set up. 

54 



Communication and Community Engagement 


8.1 Develop a strategy and materials to December Resource kit developed and Kit is being developed. 

promote the Rural City of Wangaratta 2009 and promoted to residents. 

as an inclusive and accessible ongoing 

community including: 

• Provide simple information on 

access standards and guidelines 

for circulation to planning permit 

applicants and potential developers 

8.4 Develop a resource kit and a list of March 2010 Resource kit developed and requests Resource Kit researched, developed 

contacts to ensure Council and ongoing for information in other formats and implemented. Information in 

information is available in other provided in a timely manner. other formats, including audio and 

formats and languages as required, 

large print, provided in a timely 

that a clear process is available to 

manner. Investigating merits of text 

access this and that the availability 

to voice opportunities. 

of this information is promoted to 

staff and the community. 

8.8 Investigate installation of a Personal April 2010 Investigation undertaken and report Research has identified that 

Relay Service Telephone/National to Council. Council’s technology is compatible 

Relay Service. 

with the National Relay Service and 

that installation would be at no cost 

to Council. 

8.9 Establish a dedicated mobile phone April 2010 Mobile phone contact established. A comparable service is available 

number for people with 

through the National Relay Service. 

communication difficulties to text in. 

Promote email/internet site where April 2010 Internet and email access promoted. Council’s email contact is promoted 

people can type in questions for 

through the majority of Council’s 

staff to respond to 

communication mediums including 

letterhead, community newsletters, 

local newspapers and corporate 

documents. A more interactive 

website access will be considered 

when Council’s proposed new 

website is implemented. 

Business and Tourism 


9.3 Work with tourism and business March 2010 Tourism and business operators are Promotional materials are being 

operators to ensure local and ongoing made aware of access and inclusion developed. 

promotional material contains 

issues. 

information on accessibility and 

Promotional materials developed 

inclusion. 

which publicise the Rural City as an 

accessible and inclusive community. 


55


Service Delivery 


10.1 Ensure all contracts include October All contracts require compliance with All contract documents are currently 

reference to compliance with 2009 and Council’s Access and Inclusion being reviewed and reference to 

Council’s Access and Inclusion ongoing Policy, the Disability Discrimination Councils Access and Inclusion Policy, 

Policy, the Disability Discrimination Act 1992, Disability Act 2006 (Victoria) the Disability Act 2006 (Victoria) and 

Act 1992, Disability Act 2006 (Victoria) and Australian Standards for Access the Australian Standards for Access 

and Australian Standards for Access and Mobility. and Mobility will be included where 

and Mobility. 

appropriate. 

10.2 Display Better Hearing Counter Cards December Counter cards displayed. Counter cards are displayed on all 

on all customer service counters. 2009 and Council’s customer service counters. 

ongoing 

Advocacy 


11.1. Work in partnership with the January Record of advocacy and service Council works closely with North East 

community to advocate for 2010 and enhancement. Transport Connections. This project 

enhanced services, including public ongoing aims to help develop an effective, 

transport, education and employment 

efficient and sustainable transport 


service system in North East Victoria. 

11.3 Information on access and inclusion December Information on disability access and Working in collaboration with the 

to be developed and awareness of 2009 social inclusion developed and Rural Access worker to develop a 

disability and equity issues to be circulated. To community groups and proposed strategy. 

promoted within the community 

wider community. 



13.1 Work in partnership with contractors, February Increased participation in sport and • Council encourages links between 

sporting groups and other agencies 2010 and recreation by people with disabilities, Clubs and the Access for All 

to promote and develop sporting ongoing older people, people from culturally Abilities program. 

and recreational opportunities, diverse backgrounds and other • Through the development of 

including modified competitions, for identified groups. strategic plans, Council has 

people with special needs. 

encouraged Committees to be 

aware of the need to cater for the 

needs of people with disabilities 

and older people 

• Council submitted a funding 

application on behalf of the Jubilee 

golf Club to establish pathways 

between greens, catering for the 

needs of older adults and people 

with a disability. 

56 


Public Documents 

In accordance with the Local Government Act 1989 and Local Government (General) Regulations 2004, 

the following prescribed information is available for public inspection at the Wangaratta Government 

Centre: 

Accounts 

• Income Statement • Notes to the Financial Report 

• Balance Sheet • Standard Statements 

• Cash Flows Statement • Performance Statement 

Other Documents 

(a) details of current allowances fixed for the Mayor, and Councillors under section 74 or 74A of the Act 

(b) details of senior officers’ total salary packages for the current financial year and the previous year 

including the gross salary, the amount of the Council or employer contribution to superannuation, 

the value of any motor vehicle provided by the Council and the total value of any other benefits and 

allowances provided by the Council 

(c) details of overseas or interstate travel (with the exception of interstate travel by land for less than 

3 days) undertaken in an official capacity by Councillors or any member of Council staff in the 

previous 12 months, including the names of the Councillors or members of Council staff and the 

date, destination, purpose and total cost of the overseas or interstate travel 

(d) names of Council officers who were required to submit a return of interest during the financial year 

and the dates the returns were submitted 

(e) names of Councillors who submitted returns of interest during the financial year and the dates the 

returns were submitted 

(f) agendas for and minutes of ordinary and special meetings held in the previous 12 months kept 

under section 93 of the Act except if the minutes relate to parts of meetings which have been 

closed to members of the public under section 89 of the Act 

(g) a list of all special committees established by Council and the purpose for which each committee 

was established 

(h) a list of all special committees established by the Council which were abolished or ceased to 

function during the financial year 

(i) minutes of meetings of special committees established under section 86 of the Act and held in the 

previous 12 months except if the minutes relate to parts of meetings which have been closed to 

members of the public under section 89 of the Act 

(j) a register of delegations kept under sections 87, 88 and 98 of the Act, including the date on which 

the last review under section 98(6) of the Act took place 

(k) submissions received in accordance with section 223 of the Act during the previous 12 months 

(l) agreements to establish regional libraries under section 196 of the Act; 

(m) details of all property, finance and operating leases involving land, buildings, plant, computer 

equipment or vehicles entered into by the Council as lessor or lessee, including the name of the 

other party to the lease and the terms and the value of the lease 

(n) a register of authorised officers appointed under section 224 of the Act 

(o) a list of donations and grants made by the Council during the financial year, including the 

names of persons or bodies which have received a donation or grant and the amount of each 

donation or grant 


57


(p) a list of the names of the organisations of which the Council was a member during the financial 

year and details of all membership fees and other amounts and services provided during that year 

to each organisation by the Council 

(q) a list of contracts valued at $100,000 or more which the Council entered into during the financial 

year without first engaging in a competitive process and which are not contracts referred to in 

section 186(5) of the Act. 

(r) Councillor Code of conduct 

(s) Councillor Reimbursement Policy 

(t) Procurement Policy 

(u) Written records of Assemblies of councillors 

(v) Local Laws 

(w) Council Plan 

(x) Strategic Resource Plan 

(y) Council Budget 

(z) Annual Report 

Freedom of Information 

The Freedom of Information Act 1982 gives members of the public a legal right of access to documents 

(created or received after 1 January 1989) which are held by the Council and legal rights in relation to 

documents relating to their own personal affairs regardless of the age of the documents. 

Details of requests received by Council under the Freedom of Information Act 1982 in the period 1 July 

2009 to 30 June 2010 are as follows: 

Requests Received 

Total number of requests received 2 

Access granted in full 1 

Access granted in part 0 

Access denied in full 0 

Requests not proceeded with 1 

Internal Reviews 

Number of internal reviews sought 1 

Original decision confirmed s.33(6) was used in 1 review 1 

VCAT Appeals 

Number of appeals lodged with VCAT 0 

Charges collected $44.40 

Local Laws 

A Council may make Local Laws under the Local Government Act 1989 (the Act), for any matters for 

which the Council has a function or power under the Act. 

Local Laws are made principally to regulate environmental and amenity issues in the municipal district 

and to regulate the use of Council facilities. 

58 



Wangaratta Rural City Council Local Laws operational as at 30 June 2010 are: 

• Local Law No. 1 Community Amenity 

• Local Law No. 2 Meeting Procedures 

• Local Law No. 3 Murray to the Mountains Rail Trail 

Copies of the Local Laws are available at the Wangaratta Government Centre. 

Service Charters 

In 2003 a single Customer Service Charter (Charter) was developed to replace the fourteen service 

charters which had been developed for individual Council services. 

The Charter makes a commitment to our customers that Council staff will comply with specified 

standards when contacted by the public. It outlines the processes used for recording and following-up 

requests from the public and Council’s grievance resolution process. Contact details, details of Council 

meetings and opportunities to meet with Councillors are also clearly set out. 

The Charter is on display in the Wangaratta Government Centre foyer and copies are freely available for 

the public. 

Whistleblowers Protection 

The Wangaratta Rural City Council recognises the value of transparency and accountability in its 

administrative and management practices, and supports the making of disclosures that reveal corrupt 

conduct, conduct involving a substantial risk to public health and safety or the environment. 

Council has developed a comprehensive policy and procedure under the Whistleblowers Protection Act 

2001 to protect people who make such disclosures from any detrimental action or in reprisal for making 

the disclosure. Council will also afford natural justice to the person who is the subject of the disclosure. 

Council has established a system for reporting disclosure of improper conduct or detrimental action by 

Councillors, officers or employees. The system enables such disclosures to be made to the protected 

disclosure co-ordinator (Director – Sustainability) or to the ombudsman. Disclosure may be made by 

employees, officers, Councillors or by members of the public. 

Council is not aware of any activity which involves improper conduct or detrimental action nor has 

Council received any disclosures under the Whistleblowers Protection Act 2001 during the reporting 

period. 

Further details on making a complaint about improper or corrupt conduct can be obtained by contacting 

the Director – Sustainability at the Wangaratta Government Centre. 

Information Privacy 

The Wangaratta Rural City Council actively ensures that personal information provided to Council is 

managed in accordance with the requirements of the Information Privacy Act 2000 (the Act). 

The information privacy guidelines that Council abide by include: 

• Council will not collect personal information from an individual or organisation unless it is necessary; 

• Council will only collect personal information in a lawful way and will not be unreasonably 

intrusive during collection; 

• Any person who provides personal information to Council about himself or herself is able to 

gain access to that information upon written request; 

• All personal information is collected solely for purposes specified by the Council representative at 

the time of collection. If personal information is required for a function not directly connected to the 

initial reason for collection and the individual would be able to be identified by the provision of the 


59


personal information, then permission from the individual will be sought prior to disclosure unless 

the Act stipulates otherwise; 

• Council will only allow access to the information by relevant staff and third parties that require the 

information to effectively complete functions on Council’s behalf. When access is granted to a third 

party, they will be bound by the requirements of the Act; 

• If there are any laws that require the collection of personal information, these will be made known 

to the individual at the time of collection; and 

• There may be instances where a product or service cannot be provided without collecting certain 

pieces of personal information. This will be explained to the individual at the time of collection. 

Council has adopted a policy on Information Privacy. A copy of the policy can be obtained from Council’s 

Customer Services Unit at the Wangaratta Government Centre. 

Council’s Professional Service Providers 

Details of Council’s major professional service providers are disclosed to assist readers and evaluators 

of the annual report. 

Audit Services 

Banking Services 

Auditor-General of Victoria 

Westpac Banking Corporation 

Level 24 

94 Murphy Street 

35 Collins Street WANGARATTA VIC 3677 

MELBOURNE VIC 3000 

www.audit.vic.gov.au 

Legal Services 

Valuation Services 

McSwineys Solicitors 

Valpac P/L 

57 Reid Street P.O. Box 469 

WANGARATTA VIC 3677 WANGARATTA VIC 3676 

60 


National Competition Policy Compliance: 2009 - 2010 

Certification by Chief Executive Officer 

Wangaratta Rural City Council has complied with the requirements of the National Competition Policy 

(NCP) for the period 1 July 2009 to 30 June 2010, in accordance with the requirements outlined in 

National Competition Policy and Local Government - A Revised Statement of Victorian Government 

Policy, December 2008 (2008 Statement) as set out below: 

A. Trade Practices Compliance Compliant 

B. Local Laws Compliance Compliant 

C. Competitive Neutrality Compliance Compliant 

I certify that: 

a) this statement has been prepared in accordance with the 2009-2010 National Competition Policy 

reporting guidelines, which is pursuant to the 2008 Statement; and 

b) this statement presents fairly the Council’s implementation of the National Competition Policy. 

Signed: 

(Chief Executive Officer) 

Date: 


61

Victorian Local Government Indicators 

Wangaratta Rural City Council 

2008/09 2009/10 Change 

Community Satisfaction Ratings 

Overall Performance generally of the Council 65 65 - 

Advocacy and community representation on key local issues 65 66 1.5% 

Engagement in decision making on key local issues 57 59 3.5% 

Financial Indicators 

All Rates - average rates and charges per assessment $1,290 $1,338 3.7% 

Residential Rates - average rates and charges per residential 

assessment $1,124 $1,165 3.6% 

Operating Costs - average operating expenditure per assessment $2,813 $3,013 7.1% 

Capital Expenditure 1 - average capital expenditure per assessment $1,385 $781 (44%) 

Infrastructure - infrastructure renewal % 73% 65% (11%) 

Infrastructure - infrastructure renewal and maintenance % 80% 80% - 

Debts - average liabilities per assessment $1,489 $1,480 (0.6%) 

Operating Result 2 - operating result per assessment $414 $385 (0.07%) 

Customer Satisfaction Ratings 

Indexed mean of 350 respondents’ answers in a survey conducted by the independent strategic 

research consultants Wallis Consulting Group, asking them to rate Council’s performance. The indexed 

mean is a weighted score across five performance ratings being 100 - for an excellent/outstanding 

performance, 80 - a good/high standard, 60 - adequate/acceptable, 40 - needs some improvement 

and 20 - needs a lot of improvement. 

Assessments 

Are rate notices. 

Infrastructure renewal % 

Ratio of current spending on capital renewal of existing infrastructure assets which returns the service 

potential or the life of the assets up to that which it had originally, to the amount of Council’s asset base 

consumed during a year. 

Notes: 

1. Capital Expenditure for 2008 - 2009 included $10.5 million for building projects such as the 

Wangaratta Performing Arts Centre and community facilities. 

2. Operating Result for 2008 - 2009 included non-recurrent grants for capital projects such as the 

Wangaratta Performing Arts Centre ($3.1 million) and community facilities ($1.17 million). 

62 


Performance Statement 



For the year ending 30 June 2010 

Key Strategic Activity 

Governance 

Performance How Data is Performance Actual 

Measure reported Target 2009 - 2010 

Comment 

To engage the community Community Local Community 59% Council has maintained a consistent 

in a strategic approach to Satisfaction Government Engagement result compared with 08/09. The 

decision-making and the Survey Community 63% community identified the need for 

development of the Rural Satisfaction Council to listen/take more notice of 

City of Wangaratta. Survey community’s wishes as the main 

concern. 

To take a whole-of- Community Local Advocacy 67% 66% Council has maintained a consistent 

government approach to the Satisfaction Government result compared with 08/09. The 

development and wellbeing Survey Community community identified the need for 

of the Rural City of Satisfaction Council to represent the interests of 

Wangaratta. Survey the community as the main concern. 

(a) To focus on core-business Community Local Overall 65% Council has maintained a consistent 

and non-core business. Satisfaction Government Performance result compared with 08/09. The 

(b) To act as an advocate and Survey Community 68% community noted that Council makes 

facilitator in other Satisfaction decisions despite community 

functions. Survey consultation and doesn’t listen to the 

community as the main concern. 

To minimise risk as a way of Civic Mutal Civic Mutal 85% 88% Target exceeded 

providing a safer public and Plus Target Plus Target 

work place environment. 

To invest in and deploy Council Macquarie 10% increase 1,796 Target exceeded 

proven Information website Bank Report (41% increase) 

Management Systems to Transactions 

ensure effective access to 

information and services. Council eyemedia. 10% increase 160,638 Council’s website format has not 

website Hits com.au/www. (1% increase) changed significantly in the last 4 

wangaratta. 

years. Council has budgeted in the 

vic.gov.au 

10/11 financial year for more dynamic, 

statistics 

user friendly and up to date website. 

Visitor www.visit 10% increase 63,398 Target exceeded 

Information wangaratta. (154% increase) 

Centre com.au 

website Hits statistics 

To operate specific Operate within Budget Operate within Specific Council Target achieved 

undertakings on a business self-contained Comparison budget undertakings 

basis with sufficient funding business unit Report have operated 

to meet agreed community budget within selfbenefit. 

contained 

business unit 

budget 

To provide responsible Victorian Auditor Victorian Auditor Low Risk Rating Low Risk Target achieved 

financial practices ensuring General’s General’s 

Council’s ongoing financial Overall Report 

viability. 

Sustainability 

Risk Rating 

64 






Comment 

To apply a triple bottom line Community Local Community 59% Council has maintained a consistent 

approach to the assessment Satisfaction Government Engagement 63% result compared with 08/09. The 

of new initiatives. Survey Community community identified the need for 


Satisfaction 

Survey 

To provide a diverse visual Exhibits Exhibition 22 33 Target exceeded 

arts experience and provided Program 

opportunities for local and 

regional communities and 

visitors by the Wangaratta 

exhibitions Gallery. 

Council to listen/take more notice of 

community’s wishes as the main 

concern. 

To promote the benefits of Community Local Engagement 59% Council has maintained a consistent 

a culturally, linguistically and Satisfaction Government 63% result compared with 08/09. The 

religiously diverse society Survey Community community identified the need for 

and the social, cultural and Satisfaction Council to listen/take more notice of 

economic opportunities this Survey the community’s wishes as the 

provides. 

main concern. 

To facilitate arts and cultural Community Local Engagement 59% 

events and festivals. Satisfaction Government 63% 

Survey Community 

Satisfaction 

Survey 

To establish the Wangaratta Facility open Report to Program in place Program in place Target achieved 

Performing Arts Centre as a and operational Council. Budget set Budget has been 

high quality, and accessible Performing Arts set for 10/11 

facility. 

Program. 

Council Budget. 

To integrate public art, design Community Local Appearance of 75% Target exceeded 

and cultural features into Satisfaction Government Public Areas 

the planning of capital works Survey Community 74% 

projects and public space 

Satisfaction 

developments throughout 

Survey 

the Rural City of Wangaratta. 

To establish a preservation Community Local Engagement 59% Council has maintained a consistent 

program for cultural and Satisfaction Government 63% result compared with 08/09. The 

built heritage. Survey Community community identified the need for 

Satisfaction 

Survey 


the community’s wishes as the main 

concern. 

To promote the library Number of High Country Increase by 5% 11,751 The implementation of a new 

service as a community members Library (-1.2%) information management system 

information resource that is Corporation generated membership anomalies 

accessible and responsive Monthly Report that created an unusually high number 

to community need. 

of inactive users who were 

subsequently removed from the 

membership database during the 

09/10 reporting period. 


65






Comment 

To support our community Community Local Community 76% Target achieved 

to be resilient. Satisfaction Government Resilience 

Survey Community Establish a 

Satisfaction base figure 

Survey 

To foster and encourage: Australian Australian Overall satisfaction Australian Unity Not available 

• community spirit; Unity Unity rating 78.57% Wellbeing Index 

• volunteerism; and Wellbeing Index Wellbeing Index Survey not 

• community leadership. 

undertaken 

To promote a high level of Community Local Enforcement of 66% The community identified the need for 

community safety. Satisfaction Government By Laws 69% greater enforcement of animal local 

Survey Community laws as the main concern. 

Satisfaction 

Survey 

To support communities Drought Review of 95% of actions 95% Target achieved 

in times of crisis. Strategy Drought achieved 

Strategy 

To ensure the provision of Wangaratta Childcare 96% utilised 91% There was a reduced demand for 

affordable, accessible and Community Centre childcare places in the 4-5 year old 

high quality children’s Childcare utilisation data range than anticipated. 

services. 

Centre places 

To support the development Community Local Advocacy 67% 66% Council has maintained a consistent 

of integrated health provision Satisfaction Government result compared with 08/09. The 

to maximise the health and Survey Community community identified the need for 

wellbeing outcomes for the Satisfaction Council to represent the interests of 

community Survey the community as the main concern. 

To support families, older Community Local Health and Human 74% Council has maintained a consistent 

people and people with Satisfaction Government Services 75% result compared with 08/09. The 

disabilities to actively engage Survey Community community identified the need for 

and participate in their Satisfaction more facilities / resources for Aged 

community. Survey Care and better nursing homes as 

the main concern. 

To promote and support Community Local Health and Human 74% 

youth leadership by engaging Satisfaction Government Services 75% 

young people and Survey Community 

strengthening their 

Satisfaction 

involvement in the community. 

Survey 

To work with education Community Local Advocacy 67% 66% Council has maintained a consistent 

providers to enhance Satisfaction Government result compared with 08/09. The 

opportunities for life-long Survey Community community identified the need for 

learning Satisfaction Council to represent the interests of 

Survey 

the community as the main concern. 

66 







Comment 

To implement asset Community Local Local Roads and 56% Council has maintained a consistent 

management systems that Satisfaction Government Footpaths 58% result compared with 08/09. The 

ensure the sustainability Survey Community community identified the need to 

of our community assets. Satisfaction improve/ fix / repair the uneven 

Survey 

surface of footpaths as the main 

concern. 

To investigate and implement Community Local Traffic 50% The community identified the need 

infrastructure opportunities Satisfaction Government Management and for more parking facilities adjacent 

that support community Survey Community Parking Facilities to shopping and business centres 

aspirations Satisfaction 59% as the main concern. 

Survey 

Community Local Advocacy 67% 66% Council has maintained a consistent 

Satisfaction Government result compared with 08/09. The 

Survey Community community identified the need for 

Satisfaction 

Council to represent the interests of 

Survey 

the community as the main concern. 

Community Local Recreational 71% The community identified the need for 

Satisfaction Government Facilities 74% more/better sporting complexes 

Survey Community (excluding pools) as the main concern. 

Satisfaction 

Survey 

Community Local Appearance of 75% Target exceeded 

Satisfaction Government Public Areas 74% 


Satisfaction 

Survey 

To undertake a strategic Community Local Town Planning 61% Target exceeded 

approach to land use Satisfaction Government Policy and 

planning to provide Survey Community Approvals 59% 

balanced outcomes for 

Satisfaction 

growth, existing land use, 

Survey 

environment, heritage and 

community aspirations 


To define and market the Community Local Economic 61% Council has maintained a consistent 

liveability and lifestyle Satisfaction Government Development 66% result compared with 08/09. The 

attributes of the Rural City Survey Community community identified the need for 

of Wangaratta as a Satisfaction more/better job creation programs/ 

preferred location to live, Survey employment opportunities as the 

work and invest. 

main concern. 

To reinvigorate the inner Community Local Economic 61% 

urban areas of Wangaratta Satisfaction Government Development 66% 

to maximize their potential. Survey Community 

Satisfaction 

Survey 


67





Comment 

Economic Development and Tourism (continued) 

To buffer our economy Community Local Economic 61% Council has maintained a consistent 

against the impacts of the Satisfaction Government Development 66% result compared with 08/09. The 

global economic downtown Survey Community community identified the need for 

Satisfaction 

Survey 

In conjunction with relevant Community Local Economic 61% 

stakeholders, to realise the Satisfaction Government Development 66% 

sustainable agricultural Survey Community 

production potential of the 

Satisfaction 

Ovens and King Valleys 

Survey 

region as a future food bowl. 

To support and encourage a Community Local Economic 61% 

sustainable, innovative and Satisfaction Government Development 66% 

resilient tourism sector. Survey Community 

Satisfaction 

Survey 

more/better job creation programs/ 

employment opportunities as the 

main concern. 

To prepare for a carbon Community Local Advocacy 67% 66% Council has maintained a consistent 

constrained economy Satisfaction Government result compared with 08/09. The 

through developing Survey Community community identified the need for 

greenhouse friendly Satisfaction Council to represent the interests of 

economic initiatives and Survey the community as the main concern. 

capitalising on related 


To further progress Community Local Economic 61% Council has maintained a consistent 

Wangaratta as the leading Satisfaction Government Development 66% result compared with 08/09. The 

retail and service centre in Survey Community community identified the need for 

North East Victoria. Satisfaction more/better job creation programs / 

Survey 

employment opportunities as the 

main concern. 


To responsibly manage the Community Local Appearance of 75% Target exceeded 

local environment. Satisfaction Government Public Areas 74% 


Satisfaction 

Survey 

To enhance community Community Local Recreational 71% The community identified the need 

understanding of Satisfaction Government Facilities 74% for more/better sporting complexes 

conservation values and Survey Community (excluding pools) as the main concern. 

provide opportunities to 

Satisfaction 

experience and contribute 

Survey 

to the environment. 

Community Local Community 59% Council has maintained a consistent 

Satisfaction Government Engagement 63% result compared with 08/09. The 

Survey Community community identified the need for 

Satisfaction 

Survey 


the community’s wishes as the 

main concern. 

68 






Comment 

Environmental Sustainability (continued) 

To reduce impact of Council’s Community Local Community 59% Council has maintained a consistent 

activities and provide Satisfaction Government Engagement 63% result compared with 08/09. The 

leadership in sustainability Survey Community community identified the need for 

by demonstrating best Satisfaction Council to listen/take more notice of 

practice Survey the community’s wishes as the main 

concern. 

To develop initiatives for the Community Local Waste 71% Council has maintained a consistent 

community to reduce Satisfaction Government Management 74% result compared with 08/09. The 

resource use and waste to Survey Community community identified the need for 

achieve sustainable living. Satisfaction more consistent/lower fees for tips 

Survey 

(reintroduce vouchers) as the main 

concern. 


Community Local Town Planning 61% Target exceeded 

Satisfaction Government Policy and 

Survey Community Approvals 59% 

Satisfaction 

Survey 

To undertake a planned Community Local Recreational 71% The community identified the need 

approach to maintaining and Satisfaction Government Facilities 74% for more / better sporting complexes 

improving quality and Survey Community (excluding pools) as the main concern. 

accessible recreation and 

Satisfaction 

sporting facilities and 

Survey 

programs. 

To encourage the greater Community Local Recreational 71% 

use of recreation facilities Satisfaction Government Facilities 74% 

including formal sports Survey Community 

facilities, open spaces, 

Satisfaction 

shared paths and aquatic 

Survey 

centres. 


69

Council Approval of the Performance Statement 

For the year ending 30 June 2010 

In our opinion, the accompanying performance statement of the Wangaratta Rural City Council in 

respect of 2009/10 financial year is presented fairly in accordance with the Local Government Act 1989. 

The statement outlines the performance targets and measures set out in relation to the achievement 

of the business plan in respect of that year described in Council’s budget and describes the extent to 

which the business plan was met in that year having regard to those targets and measures. 

As at the time of signing, we are not aware of any circumstance which would render any particular in 

that statement to be misleading or inaccurate. 

We have been authorised by the Council on 21 September 2010 to certify the Performance Statement 

in its final form. 

Anthony Griffiths 21 September 2010 

Mayor 


Ron Webb 21 September 2010 

Councillor 


Doug Sharp 21 September 2010 

Chief Executive Officer 


70 


Rural City of Wangaratta ANNUAL REPORT 2009 - 2010 71

72 


Financial Report 

2009-2010 


Comprehensive Income Statement 

For the year ended 30 June 2010 

Income 

Note 2010 2009 

$ $ 

Rates and charges 3 19,052,712 18,032,206 

Statutory fees and fines 4 547,230 583,301 

User fees 5 5,443,799 5,091,605 

Contributions - cash 6 719,112 498,020 

Contributions - non-monetary assets 6 1,799,359 95,698 

Grants - recurrent 7 13,356,608 13,342,636 

Grants - non-recurrent 7 3,853,863 5,535,507 

Reimbursements 8 166,345 170,900 

Net gain/(loss) on sale/disposal of property, 

infrastucture, plant and equipment 9 1,213,748 370,685 

Other revenue 10 602,483 825,950 

Share of net profits/(losses) of associates and joint 

ventures accounted for by the equity method 11 8,457 30,101 

Total income 46,763,716 44,576,609 

Expenses 

Employee benefits 12 16,778,382 14,058,102 

Materials and services 13 14,421,951 14,815,452 

Depreciation and amortisation 14 9,430,779 9,209,373 

Finance costs 15 680,152 613,240 

Other expenses 16 15,988 19,028 

Total expenses 41,327,252 38,715,195 

Profit 5,436,464 5,861,414 

Other comprehensive income 

Fair value adjustment for financial assets at fair value 18 149,962 - 

Available for sale revaluation reserve 

- Gain/(loss) taken to equity 17 - (106,047) 

- Transferred to profit or loss for the period 18 - (74,005) 

Net asset revaluation increment/(decrement) 30 7,237,653 5,335,473 

Share of other comprehensive income of associates and 

joint ventures accounted for by the equity method 11 (73,070) 94,607 

Comprehensive result 12,751,009 11,111,442 

The above comprehensive income statement shoud be read with the accompanying notes 

74 


Balance Sheet 

As at 30 June 2010 

Assets 

Current assets 

Note 2010 2009 

$ $ 

Cash and cash equivalents 19 12,235,146 11,181,864 

Trade and other receivables 20 3,752,515 4,054,520 

Inventories 21 78,441 83,502 

Other assets 22 159,540 150,136 

Non-current assets classified as held for sale 23 1,449,457 1,338,603 

Total current assets 17,675,099 16,808,625 

Non-current assets 

Receivables 20 167,027 32,500 

Financial assets 24 10,000 10,000 

Investment in associates accounted for by using the equity 

method 11 886,797 951,410 

Property, infrastructure, plant and equipment 25 299,094,109 286,695,540 

Total non-current assets 300,157,933 287,689,450 

Total assets 317,833,032 304,498,075 

Liabilities 

Current liabilities 

Trade and other payables 26 3,405,715 4,829,947 

Trust funds and deposits 27 429,564 359,515 

Provisions 28 4,914,576 4,425,060 

Interest bearing loans and borrowings 29 1,496,328 1,486,237 

Total current liabilities 10,246,183 11,100,759 

Non-current liabilities 

Provisions 28 2,944,824 2,044,830 

Interest bearing loans and borrowings 29 8,142,289 8,738,617 

Total non-current liabilities 11,087,113 10,783,447 

Total liabilities 21,333,296 21,884,206 

Net assets 296,499,736 282,613,869 

Equity 

Accumulated surplus 130,517,925 124,109,425 

Asset revaluation reserve 30(a) 162,150,916 154,913,263 

Other reserves 30(b) 3,830,895 3,591,181 

Total Equity 296,499,736 282,613,869 

The above balance sheet shoud be read with the accompanying notes 


75

Cash Flow Statement 


2010 2009 

Inflows/ 

Inflows/ 

Note (Outflows) (Outflows) 

$ $ 

Cash flows from operating activities 

Rates 18,876,469 17,944,185 

Statutory fees and fines 547,230 583,301 

User fees (inclusive of GST) 6,355,928 4,721,284 

Contributions (inclusive of GST) 791,023 547,822 

Grants (inclusive of GST) 17,715,380 19,471,191 

Reimbursements (inclusive of GST) 182,980 187,990 

Interest 597,649 809,496 

Other receipts (inclusive of GST) 4,834 16,454 

Net GST refund 1,277,795 2,044,624 

Payments to suppliers (inclusive of GST) (18,236,124) (16,337,445) 

Payments to employees (including redundancies) (16,738,316) (13,850,379) 

Net cash provided by operating activities 32 11,374,848 16,138,523 

Cash flows from investing activities 

Payments for property, infrastructure, plant and equipment 45 (11,021,531) (19,243,578) 

Proceeds from sale of property, infrastructure, plant and equipment 9 1,816,392 1,058,905 

Payments for other financial assets 18 149,962 (74,005) 

Net cash used in investing activities (9,055,177) (18,258,678) 

Cash flows from financing activities 

Proceeds from interest bearing loans and borrowings 900,000 858,376 

Finance costs (680,152) (613,240) 

Finance lease payments - (106,075) 

Repayment of interest bearing loans and borrowings (1,486,237) (1,546,595) 

Net cash used in financing activities (1,266,389) (1,407,534) 

Net increase (decrease) in cash & cash equivalents 1,053,282 (3,527,689) 

Cash & cash equivalents at the beginning of the financial year 11,181,864 14,709,553 

Cash and cash equivalents at the end of the year 33 12,235,146 11,181,864 

Financing arrangements 34 

Restrictions on cash assets 35 

The above cash flow statement should be read with the accompanying notes. 

76 


Statement of Changes in Equity 


Accumulated Asset Other 

Total Surplus Revaluation Reserves 

Reserve 

2010 Note 2010 2010 2010 2010 

$ $ $ $ 

Balance at the beginning of the 

financial year 282,613,869 124,109,425 154,913,263 3,591,181 

Correction of errors 47 (c) 1,134,858 1,134,858 - - 

Profit 5,436,464 5,436,464 - - 

Gain (losses) from remeasuring available-for- sale 

financial assets to fair value taken to Reserve 

18 149,962 149,962 - - 

Share of other comprehensive income of associates 

and joint ventures accounted for by the equity method 

(73,070) (73,070) - - 

Net asset revaluation increment/(decrement) 30(a) 7,237,653 - 7,237,653 - 

Transfers to other reserves 30(b) - (2,217,099) - 2,217,099 

Transfers from other reserves 30(b) - 1,977,385 - (1,977,385) 

Balance at the end of the financial year 296,499,736 130,517,925 162,150,916 3,830,895 

Accumulated Asset Other 

Total Surplus Revaluation Reserves 

Reserve 

2009 2009 2009 2009 2009 

$ $ $ $ 

Balance at the beginning of the 

financial year 271,396,380 118,635,912 149,471,743 3,288,725 

Correction of errors 47(a,b) 18,000 - 18,000 - 

Profit 5,861,414 5,861,414 - - 

Gain (losses) from remeasuring available-for-sale 

financial assets to fair value recognised during the 

year 

30(a) - (106,047) 106,047 - 

Removed and recognised in profit/loss (74,005) (74,005) - - 

Share of other comprehensive income of associates 

and joint ventures accounted for by the equity method 

94,607 94,607 - - 

Net asset revaluation increment/(decrement) 30(a) 5,317,473 - 5,317,473 - 

Transfers to other reserves 30(b) - (1,777,802) - 1,777,802 

Transfers from other reserves 30(b) - 1,475,346 - (1,475,346) 

Balance at the end of the financial year 282,613,869 124,109,425 154,913,263 3,591,181 

The above statement of changes in equity should be read with the accompanying notes. 


77

Notes to the Financial Report 


Introduction 

(a) The Wangaratta Rural City Council was established by an Order of the Governor in Council on 18 November 1994 and is a body corporate. The 

Council's main office is located at 62-68 Ovens Street, Wangaratta. 

(b) Our Mission: 

We will provide the leadership necessary to: 

- ensure the long term financial security of the Council; 

- deliver quality Council services; 

- facilitate a growing and sustainable economy and employment base; 

- promote a cohesive, dynamic Rural City of Wangaratta community; 

- maintain open communication and consultation; 

- preserve and enhance our heritage and the environment. 

External Auditor: Auditor General of Victoria 

Internal Auditor : Johnsons MME, Chartered Accountants, Albury 

Solicitors: McSwiney's - Wangaratta, Maddocks - Melbourne 

Bankers: Westpac Banking Corporation 

Website Address: www.wangaratta.vic.gov.au 

This financial report is a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in 

Equity, Cash Flow Statement, and notes accompanying these financial statements. The general purpose financial report complies with Australian 

Accounting Standards, other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1989 and the 

Local Government (Financial and Reporting) Regulations 2004. 

1 Significant accounting policies 

(a) Basis of accounting 

This financial report has been prepared on the accrual and going concern basis. 

This financial report has been prepared under the historical cost convention, except where specifically stated in note 1(f), 1(i), 1(q), 1(s) and 1(t). 

Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been 

amended to accord with current presentation, and disclosure made of any material changes to comparatives. 

All entities controlled by Council that have material assets or liabilities, such as Special Committees of Management, have been included in this financial 

report. All transactions between these entities and the Council have been eliminated in full. Details of entities not included in this financial report based 

on their materiality are detailed in note 31. 

(b) Revenue recognition 

Rates, grants and contributions 

Rates, grants and contributions (including developer contributions) are recognised as revenues when the Council obtains control over the assets 

comprising these receipts. 

Control over assets acquired from rates is obtained at the commencement of the rating year as it is an enforceable debt linked to the rateable property 

or, where earlier, upon receipt of the rates. 

A provision for doubtful debts on rates has not been established as unpaid rates represents a charge against the rateable property that will be recovered 

when the property is next sold. 

Control over granted assets is normally obtained upon their receipt (or acquittal) or upon earlier notification that a grant has been secured, and are 

valued at their fair value at the date of transfer. 

Income is recognised when the Council obtains control of the contribution or the right to receive the contribution, it is probable that the economic benefits 

comprising the contribution will flow to the Council and the amount of the contribution can be measured reliably. 

Where grants or contributions recognised as revenues during the financial year were obtained on condition that they be expended in a particular manner 

or used over a particular period, and those conditions were undischarged at balance date, the unused grant or contribution is disclosed in note 7(b). The 

note also discloses the amount of unused grant or contribution from prior years that was expended on Council's operations during the current year. 

A liability is recognised in respect of revenue that is reciprocal in nature to the extent that the requisite service has not been provided at balance date. 

User fees and fines 

User fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when 

the penalty has been applied, whichever first occurs. 

A provision for doubtful debts is recognised when collection in full is no longer probable. 

Sale of property, plant and equipment, infrastructure 

The profit or loss on sale of an asset is determined when control of the asset has irrevocably passed to the buyer. 

Trade and other receivables 

Receivables are carried at amortised cost using the effective interest rate method. A provision for doubtful debts is recognised when there is objective 

evidence that an impairment loss has occurred. 

Interest and rents 

Interest and rents are recognised as revenue on a proportional basis when the payment is due, the value of the payment is notified, or the payment is 

received, whichever first occurs. 

Dividends 

Dividend revenue is recognised when the Council's right to receive payment is established. 

78 




1 Significant accounting policies (cont.) 

(c) Depreciation and amortisation of property, plant and equipment and infrastructure. 

All non-current assets having limited useful lives are systematically depreciated over their useful lives to the Council in a manner which reflects 

consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with 

major asset classes reassessed annually. Depreciation rates and methods are reviewed annually. 

Where infrastructure assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct 

useful lives and residual values and a separate depreciation rate is determined for each component. 

Artworks are not depreciated. 

Straight line depreciation is charged based on the residual useful life as determined each year. 

Major depreciation periods used are listed below and are consistent with the prior year unless otherwise stated: 

Period 

Property 

Land improvements 

20-90 Years 

Land fill assets 

1-7 Years 

Buildings 

20-90 Years 

Plant and equipment 


5-20 Years 

Furniture and fittings 

2-33 Years 

Infrastructure 

Roads 

- Footpaths 87 Years 

- Kerbing 79 Years 

- Pavement 19-77 Years 

-Surface 

13 Years 

- Formation 200 Years 

Bike paths 

15-200 Years 

Bridges 

50-80 Years 


10-100 Years 

Drainage 

60-100 Years 

(d) Repairs and maintenance 

Routine maintenance, repair costs and minor renewals are expensed as incurred. Where the repair relates to the replacement of a component of an 

asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed. 

(e) Borrowing costs 

Borrowing costs are recognised as an expense in the period in which they are incurred, except where they are capitalised as part of a qualifying asset 

constructed by Council. Except where specific borrowings are obtained for the purpose of specific asset acquisition, the weighted average interest rate 

applicable to borrowings at balance date, excluding borrowings associated with superannuation, is used to determine the borrowing costs to be 

capitalised. 

Borrowing costs include interest on bank overdrafts, interest on borrowings, and finance lease charges. 

(f) Recognition and measurement of assets 

Acquisition 

The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of 

acquisition plus any incidental costs attributable to the acquisition. Fair value is the amount for which the asset could be exchanged between 

knowledgeable willing parties in an arm's length transaction. 

Where assets are constructed by Council, cost includes all materials used in construction, direct labour, borrowing costs incurred during construction 

and an appropriate share of directly attributable variable and fixed overheads. 

The following classes of assets have been recognised in Note 25. In accordance with Council's policy, the threshold limits detailed below have been 

applied when recognising assets within each applicable asset class and unless otherwise stated are consistent with the prior year: 

Threshold 

Property $ 

Land 10,000 

Land under roads 10,000 

Land improvements 10,000 

Landfill assets 10,000 

Buildings 10,000 


Plant and equipment 1,800 

Furniture and fittings 500 


79



1 Significant accounting policies (cont.) Threshold 

(f) Recognition and measurement of assets (cont.) $ 


Roads 

- Footpaths 10,000 

- Kerbing 10,000 

- Pavement 10,000 

-Surface 10,000 

- Formation 10,000 

Bike paths 10,000 

Bridges 5,000 

Parks and gardens 5,000 

Drainage 5,000 

Revaluation 

Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment and furniture and fittings, are measured at 

their fair value, being the amount for which the assets could be exchanged between knowledgeable willing parties in an arm's length transaction. At 

balance date, the Council reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially 

approximated its fair value. Where the carrying value materially differed from the fair value at balance date the class of asset was revalued. 

In addition, Council undertakes a formal revaluation of land, buildings and infrastructure assets on a regular basis ranging from 1 to 3 years. The 

valuation is performed either by experienced council officers or independent experts. 

Where the assets are revalued, the revaluation increments are credited directly to the asset revaluation reserve except to the extent that an increment 

reverses a prior year decrement for that class of asset that had been recognised as an expense in which case the increment is recognised as revenue 

up to the amount of the expense. Revaluation decrements are recognised as an expense except where prior increments are included in the asset 

revaluation reserve for that class of asset in which case the decrement is taken to the reserve to the extent of the remaining increments. Within the 

same class of assets, revaluation increments and decrements within the year are offset. 

Land under roads 

Land under roads acquired after 30 June 2008 is brought to account using the fair value basis. Council does not recognise land under roads that it 

controlled prior to that period in its financial report. 

Inventories 

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

(g) Cash and cash equivalents 

For the purposes of the cash flow statement, cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with 

original maturities of three months or less, net of outstanding bank overdrafts. 

(h) Investment 

Investments, other than investments in associates, are measured at cost. 

(i) Accounting for investments in associates 

Council's investment in associates is accounted for by the equity method as the Council has the ability to influence rather than control the operations of 

the entities. The investment is initially recorded at the cost of acquisition and adjusted thereafter for post-acquisition changes in the Council's share of 

the net assets of the entities. The Council's share of the financial result of the entities is recognised in the income statement. 

(j) Tender deposits 

Amounts received as tender deposits and retention amounts controlled by Council are recognised as Trust funds until they are returned or forfeited (refer 

note 27). 

(k) Employee benefits 

Wages and Salaries 

Liabilities for wages and salaries and rostered days off are recognised and measured as the amount unpaid at balance date and include appropriate 

oncosts such as workers compensation and payroll costs. 

Annual Leave 

Annual leave entitlements are accrued on a pro rata basis in respect of services provided by employees up to balance date. Annual leave expected to 

be paid within 12 months is measured at nominal value based on the amount, including appropriate oncosts, expected to be paid when settled. Annual 

leave expected to be paid later than one year has been measured at the present value of the estimated future cash outflows to be made for these 

accrued entitlements. Commonwealth bond rates are used for discounting future cash flows. 

Long Service Leave 

Long service leave entitlements payable are assessed at balance date having regard to expected employee remuneration rates on settlement, 

employment related oncosts and other factors including accumulated years of employment, on settlement, and experience of employee departure per 

year of service. Long service leave expected to be paid within 12 months is measured at a nominal value based on the amount expected to be paid when 

settled. Long service leave expected to be paid later than one year has been measured at the present value of the estimated future cash outflows to be 

made for these accrued entitlements. Commonwealth bond rates are used for discounting future cash flows. 

Classification of employee benefits 

An employee benefit liability is classified as a current liability if the Council does not have an unconditional right to defer settlement of the liability for at 

least 12 months after the end of the period. This would include all annual leave and unconditional long service leave entitlements. 

Superannuation 

A liability is recognised in respect of Council's present obligation to meet the unfunded obligations of defined benefit superannuation schemes of which 

its employees are members. The liability is defined as the Council's share of the scheme's unfunded position, being the difference between the present 

value of employees' accrued benefits and the net market value of the scheme's assets at balance date. The liability also includes applicable contributions 

tax of 15%. 

80 




1 Significant accounting policies (cont.) 

The superannuation expense for the reporting year is the amount of statutory contribution the Council makes to the superannuation plan which provides 

benefits to its employees together with any movements (favourable/unfavourable) in the position of any defined benefits schemes. Details of those 

arrangements are set out in Note 36. 

(l) Leases 

Finance leases 

Leases of assets where substantially all the risks and benefits incidental to ownership of the asset, but not the legal ownership, are transferred to the 

Council are classified as finance leases. Finance leases are capitalised, recording an asset and a liability equal to the present value of the minimum 

lease payments, including any guaranteed residual value. Lease payments are allocated between the reduction of the lease liability and the interest 

expense. Leased assets are amortised on a straight line basis over their estimated useful lives to the Council where it is likely that the Council will 

obtain ownership of the asset or over the term of the lease, whichever is the shorter. Leased assets are currently being amortised over a 7 year period. 

Refer Note 29 for finance lease commitments. 

Operating leases 

Lease payments for operating leases are required by the accounting standard to be recognised on a straight line basis, rather than expensed in the 

years in which they are incurred. 

(m) Allocation between current and non-current 

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

be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Council's operational cycle, or if 

the Council does not have an unconditional right to defer settlement of a liability for at least 12 months after the reporting date. 

(n) Agreements equally proportionately unperformed 

The Council does not recognise assets and liabilities arising from agreements that are equally proportionately unperformed in the balance sheet. Such 

agreements are recognised on an 'as incurred' basis. 

(o) Web site costs 

Costs in relation to websites are charged as an expense in the period in which they are incurred. 

(p) Goods and Services Tax (GST) 

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the 

Australian Taxation Office. In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of expense. 

Receivables and payables in the balance sheet are shown inclusive of GST. 

Cash flows are represented in the cash flow statement on a gross basis, except for the GST component of investing and financing activities, which are 

disclosed as operating cash flows. 

(q) Impairment of assets 

At each reporting date, the Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been 

impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, is 

compared to the asset's carrying value. Any excess of the asset's carrying value over its recoverable amount is expensed to the income statement, 

unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of 

the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset. 

(r) Rounding 

Unless otherwise stated, amounts in the financial report have been rounded to the nearest dollar. 

(s) Non-current assets held for sale 

A non-current asset held for sale (including disposal groups) is measured at the lower of its carrying amount and fair value less costs to sell, and are not 

subject to depreciation. Non current assets, disposal groups and related liabilities assets are treated as current and classified as held for sale if their 

carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is 

highly probable and the asset's sale (or disposal group sale) is expected to be completed within 12 months from the date of classification. 

(t) Investment property 

Investment property, comprising residential rental premises, is held to generate long-term rental yields. Investment property is measured initially at cost, 

including transaction costs.Costs incurred subsequent to initial acquisition are capitalised when it is probable that future economic benefit in excess of 

the originally assessed performance of the asset will flow to the Council. Subsequent to initial recognition at cost, investment property is carried at fair 

value, determined annually by independent valuers. Changes to fair value are recorded in the comprehensive income statement in the period that they 

arise. Rental income from the leasing of investment properties is recognised in the comprehensive income statement on a straight line basis over the 

lease term. 

(u) Contingent assets and contingent liabilities and commitments 

Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed by way of a note and if quantifiable are measured 

at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable respectively. Commitments are not recognised 

in the Balance Sheet. Commitments are disclosed at their nominal value and inclusive of GST payable. 


81



2 Pending Accounting Standards 

The following Australian Accounting Standards have been issued or amended and are applicable to the Council but are not yet effective. They have not 

been adopted in preparation of the financial statements at reporting date. 

Standard / Interpretation 

Summary 

Applicable for annual 

reporting periods beginning 

or ending on 

Impact on Local Government financial 

statements 

AASB 2009-5 Further Amendments to 

Australian Accounting Standards arising from 

the Annual Improvements Project. [AASB 5, 8, 

101, 107, 117, 118, 136 & 139] 

Some amendments will result in accounting 

changes for presentation, recognition or 

measurement purposes, while other 

amendments will relate to terminology and 

editorial changes. 

Beginning 1 Jan 2010 

Terminology and editorial changes. 

Impact minor. 

AASB 2009-8 Amendments to Australian 

Accounting Standards – Group Cash-settled 

Share-based Payment Transactions. [AASB 2] 

The amendments clarify the scope of AASB 2. Beginning 1 Jan 2010 

No impact. AASB 2 does not apply to 

Local Government; consequently this 

Standard does not apply. 


Accounting Standards – Additional Exemptions 

for First-time Adopters [AASB 1} 


Accounting Standards – Classification of Rights 

Issues [AASB 132] 

Applies to entities adopting Australian 

Accounting Standards for the first time, to 

ensure entities will not face undue cost or 

effort in the transition process in particular 

situations. 

The Standard makes amendments to AASB 

132, stating that rights issues must now be 

classed as equity rather than derivative 

liabilities. 

Beginning 1 Jan 2010 

Beginning 1 Feb 2010 

No impact .Relates only to first time 

adopters of Australian Accounting 

Standards. 

No impact. Local Government do not 

issue rights, warrants and options, 

consequently the amendment does not 

impact on the statements. 

AASB 9 Financial Instruments 

This standard simplifies requirements for the 

classification and measurement of financial 

assets resulting from Phase 1 of the IASB’s 

project to replace IAS 39 Financial 

Instruments: Recognition and Measurement 

(AASB 139 Financial Instruments: Recognition 

and Measurement). 

Beginning 1 Jan 2013 

Detail of impact is still being assessed. 


Accounting Standards arising from AASB 9 

[AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 

121, 127, 128, 131, 132, 136, 139, 1023 & 1038 

and Interpretations 10 & 12] 

This gives effect to consequential changes 

arising from the issuance of AASB 9. 


Detail of impact is still being assessed. 


Accounting Standards [AASBs 5, 8, 108, 110, 

112, 119, 133, 137, 139, 1023 & 1031 and 

Interpretations 2, 4, 16, 1039 & 1052] 

This Standard amends AASB 8 to require an 

entity to exercise judgement in assessing 

whether a government and entities know to be 

under the control of that government are 

considered a single customer for purposes of 

certain operating segment disclosures .This 

Standard also makes numerous editorial 

amendments to other AASs. 


AASB 8 does not apply to Local 

Government therefore no impact 

expected. Otherwise, only editorial 

changes arsing from amendments to 

other standards, no major impact. 

Impacts of editorial amendments are not 

expected to be significant. 

AASB 2009-13 Amendments to Australian Consequential amendment to AASB 1 arising 

Accounting Standards arising from Interpretation from publication of Interpretation 19 

19. [AASB 1] 


Interpretation – Prepayments of a Minimum 

Funding Requirement [AASB Interpretation 14] 

Amendment to Interpretation 14 arising from 

the issuance of Prepayments of a Minimum 

Funding Requirement 

Beginning 1 Jul 2010 


Local Governments do not extinguish 

financial liabilities with equity instruments, 

therefore requirements of Interpretation 

19 and related amendments have no 

impact 

Expected to have no significant impact 

82 




3 Rates and charges 2010 2009 

Council uses Capital Improved Value (CIV) as the basis of valuation of all properties within the 

$ $ 

municipal district. 

The valuation base used to calculate general rates for 2009/2010 was $3,988,409,000 (2008/2009 

$3,937,429,750). 

The 2009/2010 residential rate in the CIV dollar was 0.004138 (2008/2009, 0.003979) 

General 6,900,375 6,421,093 

Rural 3,851,159 3,696,078 

Rural residential 2,770,392 2,605,448 

Commercial/industrial 2,443,732 2,358,268 

Cultural and recreational 21,434 20,614 

Garbage 2,213,495 2,067,449 

Recycling 852,125 796,468 

Supplementary rates and rate adjustments - 66,788 

Total rates and charges 19,052,712 18,032,206 

The date of the latest general revaluation of land for rating purposes within the municipal district was 

1 January, 2010, and the valuation first applied to the rating period commencing 1 July 2010. 

The date of the previous general revaluation of land for rating purposes within the municipal district 

was 1 January 2008, and the valuation first applied to the rating year commencing 1 July 2008. 

4 Statutory fees and fines 

Animal Registrations 184,333 168,779 

Infringements and costs 84,950 174,681 

PERIN court recoveries 5,013 5,572 

Election fees 13,782 14,763 

Health fees 91,845 82,019 

Town planning fees 128,326 115,789 

Building fees 22,327 4,330 

Land information certificates 16,654 17,368 

Total statutory fees and fines 547,230 583,301 

5 User fees 

(a) Aged and disability services 691,027 620,736 

Building fees 164,228 166,685 

Cemetery 324,778 286,255 

Children's services 706,122 566,578 

Enforcement 339,112 367,949 

Engineering fees 61,890 50,879 

External private works 165,328 176,314 

Landfill and transfer station charges 1,279,301 1,664,617 

Livestock exchange fees 397,516 404,535 

Packaged Care 103,427 81,488 

Performing arts and culture 395,948 27,270 

Recreation facility hire 94,803 80,773 

Rental properties 401,889 400,071 

Tourism 58,615 89,783 

Valuation fees/supplementary charges 37,393 35,224 

Other 222,422 72,448 

Total user fees 5,443,799 5,091,605 

(b) Ageing analysis of contractual receivables 

Please refer to Note 40 for the ageing analysis of contractual receivables. 

6 Contributions 

(a) Cash 

Community facility upgrades 338,294 140,517 

Developer upgrades 202,303 134,191 

Labour market programs 86,586 22,500 

Intake and assessment 53,252 27,273 

North Wangaratta infrastructure - 76,610 

Street trees 5,450 - 

Subdivisions 11,868 - 

Traffic management 609 73,262 

Other 20,750 23,667 

Total 719,112 498,020 

(b) Non-monetary assets 

As a result of the provision of infrastructure requirements for new subdivisions, Council has acquired 

the following assets constructed by developers during the financial year 

Footpaths 247,293 - 

Kerbing 430,286 19,890 

Road seal and substructure 1,121,780 75,808 

Total 1,799,359 95,698 

Total contributions 2,518,471 593,718 


83



7Grants 2010 2009 

$ $ 

(a) Grants were received in respect of the following: 

Summary of Grants 

Federally Funded Grants 8,375,773 9,116,347 

State Funded Grants 8,834,698 9,761,796 

Total 17,210,471 18,878,143 

Recurrent 

Victoria Grants Commission 3,779,411 4,440,541 

Aged and disability 1,254,359 784,709 

Child care centre 512,855 407,664 

Community Support North East - Commonwealth funded programs 1,556,921 1,486,740 

Community Support North East - DHS funded programs 1,920,916 1,901,392 

Family day care 752,683 628,213 

Maternal and child health 216,600 219,592 

Planned activity group - 38,015 

Other 125,622 175,101 

Victoria Grants Commission - local roads 1,960,696 2,280,662 

Emergency 35,254 - 

Commonwealth Government - Roads to recovery 1,078,745 908,404 

Culture and recreation 115,000 25,000 

Environment 12,600 - 

Development 34,946 46,603 

Total recurrent 13,356,608 13,342,636 

Non-recurrent 

Children's services centre - 25,000 

Community facilities 359,441 554,894 

Community Support North East 151,470 - 

Cultural development 117,765 - 

Economic development 124,266 105,049 

Emergency and fire - 55,042 

Environmental enhancement 86,900 47,030 

Generations project - 130,000 

Global Skills project 52,000 130,000 

Other 144,249 77,819 

Performing Arts Centre 1,400,000 3,100,000 

Regional and Local Community Infrastructure Program - 620,000 

Rural skills conect 25,000 100,000 

Timber roads 192,211 142,730 

Tourism projects - 97,714 

Transport 1,200,561 350,229 

Total non-recurrent 3,853,863 5,535,507 

Total grant revenues 17,210,471 18,878,143 

(b) Conditions on grants 

Grants recognised as revenue during the year that were obtained on condition that they 

be expended in a specified manner that had not occurred at balance date were: 

Centre for medical excellence 59,000 - 

Commonwealth Government - Roads to Recovery - 74,279 

Family Day Care - Fee relief - 43,957 

Home and Community Care client capital improvements 49,775 - 

Home and Community Care sustainable households 28,000 - 

Moyhu netball court 57,540 - 

Murmungee Bushfire Recovery -fencing 23,000 - 

Regional and Local Community Infrastructure Program - 442,966 

Rural Skills Connect Phase II 16,284 - 

Tarrawingee Recreation Reserve bore 45,000 - 

Victoria Grants Commission - local roads 509,683 465,002 

Victoria Grants Commission - unallocated 983,131 895,951 

1,771,413 1,922,155 

Grants which were recognised as revenue in prior years and were expended 

during the current year in the manner specified by the grantor were: 

Children's Services Centre - (750,000) 

Commonwealth Government - Roads to recovery (74,279) (340,956) 

Family Day Care - Fee Relief (43,957) (52,451) 

Regional and Local Community Infrastructure Program (442,966) - 

Sound system - Arts Victoria - (19,000) 

Victoria Grants Commission - local roads (465,002) - 

Victoria Grants Commission - unallocated (895,951) - 

(1,922,155) (1,162,407) 

Net increase (decrease) in restricted assets resulting from grant revenues for the year: 

(150,742) 759,748 

84 




8 Reimbursements 2010 2009 

$ $ 

Bushfire assistance to neighbouring Councils - 100,225 

State Revenue Office - valuation contract 149,817 10,181 

Flexible support packages - 19,051 

Linkages - 31,775 

Planned Activity Group 15,041 6,499 

Other 1,487 3,169 

Total reimbursements 166,345 170,900 

9 Net gain/(loss) on sale/disposal of property, infrastructure, plant and equipment 

Proceeds from sale of assets 

Assets for resale - note 23 1,169,190 600,000 

Land at valuation 2009 277,032 45,128 

Furniture and fittings - 310 

Plant and equipment 370,170 413,467 

1,816,392 1,058,905 

Less: Carrying amount of assets sold/disposed 

Assets for resale - note 23 240,121 462,273 

Land at valuation 2009 200,000 52,000 

Land improvements 550 - 

Plant and equipment 161,973 173,947 

602,644 688,220 

Net profit /(loss) from sale/disposal of assets 1,213,748 370,685 

10 Other revenue 

Interest 597,649 809,496 

Other 4,834 16,454 

Total other revenue 602,483 825,950 

11 Investment in associates 

High Country Library Corporation was established on the 8th August, 1996. The Wangaratta Rural 

City Council's share of audited assets and liabilities committed to this Corporation is 43%. They are 

included in the balance sheet as a non-current investment, and are represented as follows:- 

Council's share of accumulated surplus(deficit) 

Council's share of accumulated surplus(deficit) at start of year 579,008 548,907 

Reported surplus(deficit) for year 2,387 30,101 

Council's share of accumulated surplus(deficit) at end of year 581,395 579,008 

Council's share of asset revaluation reserve 

Council's share of asset revaluation reserve at start of year 128,052 33,445 

Transfers (to) from reserves (73,070) 94,607 

Council's share of asset revaluation reserve at end of year 54,982 128,052 

Movement in carrying value of High Country Library 

Carrying value of investment at start of year 951,410 826,702 

Share of surplus(deficit) for year 8,457 30,101 

Share of asset revaluation (73,070) 94,607 

Movement in carrying value (64,613) 124,708 

Carrying value of investment at end of year 886,797 951,410 

Council's share of members capital 250,420 244,350 

Council's Share of total Equity 886,797 951,410 

Council's share of expenditure commitments 

Operating commitments 24,383 24,383 

Operating lease commitments 3,973 7,881 

28,356 32,264 

12 Employee benefits 

Wages and Salaries 12,686,812 11,477,294 

Annual leave and long service leave 1,489,839 1,066,015 

Workcover 456,424 302,343 

Superannuation 1,238,142 1,194,736 

Redundancy - 17,714 

Other employee benefits 907,165 - 

Total employee benefits 16,778,382 14,058,102 


85



13 Materials and services 2010 2009 

$ $ 

Other materials and services 7,349,673 10,125,792 

Packaged care brokerage 1,800,465 1,516,539 

Contract payments 2,841,932 1,147,244 

Utilities 583,747 461,973 

Building maintenance 341,818 423,068 

Consultants 421,541 375,757 

Insurance 395,578 195,736 

Printing and stationery 218,807 178,973 

Telephone 202,967 177,049 

Advertising and promotion 169,254 116,083 

Postage 83,491 67,474 

Plant and equipment maintenance 12,678 29,764 

Total materials and services 14,421,951 14,815,452 

14 Depreciation and amortisation 

Depreciation 

Property 

Land improvements 325,481 270,232 

Landfill assets 393,199 448,893 

Buildings 1,317,496 1,159,207 


Plant and equipment 1,427,299 1,479,224 

Furniture and fittings 279,723 181,638 


Road seal and substructure 3,361,559 3,335,301 

Gravel roads and substructure 604,040 629,618 

Bridges 594,623 572,758 

Kerbing 196,202 192,871 

Drainage 304,630 304,131 

Footpaths 146,804 128,272 

Bike paths 320,786 252,326 

Parks and gardens 158,937 150,808 

9,430,779 9,105,279 

Amortisation 

Leased assets - plant and equipment - 104,094 

Total depreciation and amortisation 9,430,779 9,209,373 

15 Finance costs 

Interest - Borrowings 680,126 606,577 

Interest - Finance leases 26 6,663 

Total finance costs 680,152 613,240 

16 Other expenses 

Voters roll 2,579 2,510 

New industry rate assistance 13,409 16,518 

Total other expenses 15,988 19,028 

17 Available for sale revaluation reserve loss recognised 

During the 2008 financial year, council recognised a reduction in the market value of investments 

through an asset revaluation reserve. Refer note 31 (a). The balance of this revaluation reserve 

has now been recognised through the income statement. 

- (106,047) 

- (106,047) 

18 Impairment of financial assets 

Council holds marketable investments titled 'floating rate notes'. These investments were acquired 

at a cost of $2,500,000. These investments have been valued at their current market price and a 

reduction in value recognised as impairment for the 2009 financial year. During the 2010 financial 

year a number of these investments were sold and the reduction in impaired value is recognised 

accordingly. 

Financial Assets 149,962 (74,005) 

149,962 (74,005) 

86 




19 Cash and cash equivalents 2010 2009 

$ $ 

Cash on hand 6,600 6,350 

Cash at bank 287,094 335,520 

Money market call account 2,626,604 1,368,802 

Floating Rate Notes 469,910 2,309,599 

Term deposits 8,844,938 7,161,593 

Total cash and cash equivalents 12,235,146 11,181,864 

Users of the Financial Report should refer to Note 35 for details of restrictions on cash assets and 

note 37 for details of existing Council commitments. 

20 Trade and other receivables 

Current 

Rate and garbage receivables 1,219,467 1,043,224 

Government grants 420,800 353,121 

Other debtors 1,570,528 1,999,784 

Goods and services tax 233,722 541,355 

Parking and animal infringement debtors 129,948 110,506 

Less provision for doubtful debts (51,935) (46,511) 

Interest on rates and garbage receivable and investments 211,743 45,541 

Loans and advances to community organisations 18,242 7,500 

Other receivables 2,533,048 3,011,296 

Total current receivables 3,752,515 4,054,520 

Non-current 

Loans and advances to community organisations at Council valuation 167,027 32,500 

Total non-current receivables 167,027 32,500 

Total trade and other receivables 3,919,542 4,087,020 

21 Inventories 

Inventories for distribution 78,441 83,502 

Total inventories 78,441 83,502 

22 Other assets 

Prepayments 159,540 150,136 

Total other assets 159,540 150,136 

23 Assets held for sale 

Balance at start of year 1,338,603 1,800,876 

Transfer from property plant and equipment. 350,975 - 

Less assets disposed. (240,121) (462,273) 

Total assets held for sale 1,449,457 1,338,603 

24 Financial assets 

Municipal Association Purchasing Scheme (MAPS) shares at council valuation 2000. 

10,000 10,000 

25 Property, infrastructure, plant and equipment 

Summary 

At cost 34,648,074 32,647,040 

Less accumulated depreciation 11,637,606 10,125,874 

23,010,468 22,521,166 

At fair value as at 30 June 2010 315,685,008 - 

Less accumulated depreciation 129,421,802 - 

At fair value as at 30 June 2009 99,229,829 175,650,422 


At fair value as at 30 June 2008 45,506,967 249,492,061 


At fair value as at 30 June 2005 5,527,705 5,527,705 


At council valuation 2003 242,864 237,528 

276,083,641 264,174,374 

Total property, infrastructure, plant and equipment 299,094,109 286,695,540 


87



25 Property, plant and equipment and infrastructure (cont.) 2010 2009 

Property: (cont.) $ $ 

Property: 

Land 


Total land 27,498,800 27,928,800 

Land improvements 



8,467,503 8,798,200 

At cost 385,848 - 

Less accumulated depreciation 8,021 - 

377,827 - 

Total land improvements 8,845,330 8,798,200 

Landfill assets 

At cost 4,855,051 3,505,607 


Total landfill assets 2,657,244 1,701,000 

Buildings 



36,368,669 37,648,500 

At cost 9,612,252 - 

Less accumulated depreciation 145,952 - 

9,466,300 - 

Total buildings 45,834,969 37,648,500 

Total property 84,836,343 76,076,500 

Valuation of land and buildings was undertaken in 2009 by a qualified independent valuer - Valpac 

Pty Ltd. The valuation of buildings is at fair value based on current replacement cost less 

accumulated depreciation at the date of valuation. The valuation of land is at fair value, being 

market value based on highest and best use permitted by relevant land planning provisions. 

Plant and equipment: 


At cost 12,348,911 10,895,097 


Total plant and equipment 5,241,465 4,456,033 

Leased plant and equipment 

At cost 700,000 700,000 

Less accumulated amortisation 700,000 700,000 

Total leased plant and equipment - - 

Furniture and fittings 

At cost 3,114,690 2,782,433 


Total furniture and fittings 1,735,179 1,682,645 

Art collection at council valuation of recoverable value 2003 242,864 237,528 

Total plant and equipment 7,219,508 6,376,206 

Valuation of council's art collection is based on council's estimate of recoverable value. 

Infrastructure: 

Road seal and substructure 

At council valuation of fair value 2010 190,754,546 - 

Less Accumulated depreciation 96,759,207 - 

93,995,339 - 

At council valuation of fair value 2008 - 164,802,382 

Less accumulated depreciation - 76,549,941 

- 88,252,441 

At cost - 2,896,311 

Less accumulated depreciation - 8,764 

- 2,887,547 

Total road seal and substructure 93,995,339 91,139,988 

88 





Infrastructure: (cont.) $ $ 

Gravel roads and substructure 


Less Accumulated depreciation 6,334,725 - 

32,857,055 - 


Less Accumulated depreciation - 6,076,962 

- 30,598,782 

At cost - 679,729 


- 677,105 

Total gravel roads and substructure 32,857,055 31,275,887 

Bridges 



38,786,262 - 

At council valuation of fair value 2009 - 48,376,780 


- 36,064,952 

Total bridges 38,786,262 36,064,952 

Kerbing 



9,204,580 - 



- 7,233,273 

At cost - 697,127 


- 691,469 

Total kerbing 9,204,580 7,924,742 

Drainage 

At council valuation of fair value 2008 25,653,467 25,653,467 


15,541,325 15,840,872 

At cost 536,899 501,264 

Less accumulated depreciation 9,667 4,584 

527,232 496,680 

Total drainage 16,068,557 16,337,552 

Footpaths 



5,631,737 - 



- 4,771,397 

At cost - 656,533 


- 649,465 

Total footpaths 5,631,737 5,420,862 


89




Infrastructure: (cont.) $ $ 

Bike paths 



5,788,233 - 

At council valuation of fair value 2009 - 7,513,313 


- 4,974,903 

Total bike paths 5,788,233 4,974,903 


At Council valuation of fair value 2005 5,527,705 5,527,705 


1,701,274 1,824,726 

At cost 682,028 442,529 

Less accumulated depreciation 89,202 53,717 

592,826 388,812 

Total parks and gardens 2,294,100 2,213,538 

Total infrastructure 204,625,863 195,352,424 

2010 valuation of infrastructure assets has been determined in accordance with council valuation 

undertaken by Tony Raven - Manager Business Planning, Bachelor of Forest Science. The 

valuation is at a fair value based on replacement cost less accumulated depreciation as at the date 

of valuation. 

2009 valuation of property assets was undertaken by independent valuer - Valpac Pty Ltd. The 

valuation is at a fair value based on replacement cost less accumulated depreciation as at the date 

of valuation. 

2008 valuation of infrastructure assets has been determined in accordance with council valuation 

undertaken by Russell Smith - Manager - Assets, Diploma of Engineering (Civil). The valuation is at 

a fair value based on replacement cost less accumulated depreciation as at the date of valuation. 

2005 valuation of infrastructure assets has been determined in accordance with a council valuation 

undertaken by Peter Waite, Director - Engineering and Operations. The valuation is at a fair value 

based on replacement cost less accumulated depreciation as at the date of valuation. 

Works in progress 

Bike paths at cost 403,458 78,702 

Bridges at cost - 73,468 

Buildings at cost 650,257 8,513,915 

Drainage at cost 185 - 

Footpaths at cost 15,164 18,253 

Land improvements at cost 337,036 144,533 

Parks and gardens at cost 112,493 40,631 

Road seal and substructure at cost 841,865 20,908 

Gravel roads and substructure at cost 33,742 - 

Landfill asset at cost 18,195 - 

Total work in progress 2,412,395 8,890,410 

Total property, infrastructure, plant and equipment 299,094,109 286,695,540 

90 




25 Property, infrastructure, plant and equipment, (cont.) 

Property 


Balance at 

beginning of 

financial year 

Acquisition 

of assets 

Revaluation 

increments 

(decrements) 

Assets 

recognised/ 

contributed 

Depreciation 

and 

amortisation 

Transfers 

from assets 

under 

construction 

Transfers to 

non current 

assets 

classified as 

held for sale 

WDV of 

disposals 

Balance at end 

of financial 

year 

$ $ $ $ $ $ $ $ $ 

Land 27,928,800 - - - - (230,000) 200,000 27,498,800 

Land improvements 8,798,200 245,933 - - 325,481 139,915 (12,687) 550 8,845,330 

Landfill assets 1,701,000 - - 1,349,444 393,199 - - - 2,657,245 

Buildings 37,648,500 1,124,359 - - 1,317,496 8,487,893 (108,287) - 45,834,969 

Total property 76,076,500 1,370,292 - 1,349,444 2,036,176 8,627,808 (350,974) 200,550 84,836,344 

Plant and Equipment 

Plant and equipment 4,456,033 2,374,705 - - 1,427,299 - - 161,974 5,241,465 

Leased plant and equipment - - - - - - - - - 

Furniture and fittings 1,920,173 337,593 - - 279,723 - - - 1,978,043 

Total plant and equipment 6,376,206 2,712,298 - - 1,707,022 - - 161,974 7,219,508 


Road seal and substructure 91,139,988 2,607,714 2,481,506 1,121,780 3,361,559 5,910 - - 93,995,339 

Gravel roads and substructure 31,275,887 803,268 1,381,939 - 604,040 - - - 32,857,054 

Bridges 36,064,952 353,466 2,888,999 - 594,623 73,468 - - 38,786,262 

Kerbing 7,924,742 92,232 953,521 430,286 196,202 - - - 9,204,579 

Drainage 16,337,552 35,635 - - 304,630 - - - 16,068,557 

Footpaths 5,420,862 445,048 (337,751) 247,293 146,804 3,089 - - 5,631,737 

Bikepaths 4,974,903 66,008 (130,561) 1,134,858 320,786 63,811 - - 5,788,233 

Parks and gardens 2,213,538 238,903 - - 158,937 596 - - 2,294,100 

Total infrastructure 195,352,424 4,642,274 7,237,653 2,934,217 5,687,581 146,874 - - 204,625,861 

Works in Progress 

Bikepaths 78,702 388,566 - - - (63,810) - - 403,458 

Bridges 73,468 - - - - (73,468) - - - 

Buildings 8,513,915 624,235 - - - (8,487,893) - - 650,257 

Drainage - 185 - - - - - - 185 

Footpaths 18,253 - - - - (3,089) - - 15,164 

Land improvements 144,533 332,419 - - - (139,916) - - 337,036 

Parks and gardens 40,631 72,458 - - - (596) - - 112,493 

Road seal and substructure 20,908 826,867 - - - (5,910) - - 841,865 

Gravel roads and substructure - 33,742 - - - - - - 33,742 

Landfill - 18,195 - - - - - - 18,195 

Total work in progress 8,890,410 2,296,667 - - - (8,774,682) - 2,412,395 

Total property, infrastructure, 286,695,540 11,021,531 7,237,653 4,283,661 9,430,779 0 (350,974) 362,524 299,094,108 

plant and equipment 


91



25 Property, infrastructure, plant and equipment, (cont.) 

Property 


Balance at 


financial year 

Acquisition 

of assets 

Revaluation 

increments 

(decrements) 

Assets 

recognised/ 

contributed 

Depreciation 

and 

amortisation 

Transfers 

from assets 

under 

construction 

Transfers to 

non current 

assets 

classified as 

held for sale 

WDV of 

disposals 

Balance at end 

of financial 

year 

$ $ $ $ $ $ $ $ 

Land 25,408,836 172,903 2,399,061 - - - - 52,000 27,928,800 

Land improvements 4,787,513 847,264 196,913 - 270,232 3,236,742 - - 8,798,200 

Landfill assets 1,550,985 590,798 - - 448,893 8,110 - - 1,701,000 

Buildings 32,708,441 3,173,446 1,895,664 - 1,159,207 1,030,156 - - 37,648,500 

Total property 64,455,775 4,784,411 4,491,638 - 1,878,332 4,275,008 - 52,000 76,076,500 

Plant and Equipment 

Plant and equipment 4,261,555 1,847,649 - - 1,479,224 - - 173,947 4,456,033 

Leased plant and equipment 104,094 - - - 104,094 - - - - 

Furniture and fittings 1,006,778 1,095,033 - - 181,638 - - - 1,920,173 

Total plant and equipment 5,372,427 2,942,682 - - 1,764,956 - - 173,947 6,376,206 


Road seal and substructure 91,503,170 2,043,714 - 75,808 3,335,301 852,597 - - 91,139,988 

Gravel roads and substructure 31,225,776 662,925 - - 629,618 16,804 - - 31,275,887 

Bridges 35,053,165 520,285 707,731 - 572,758 356,529 - - 36,064,952 

Kerbing 7,400,596 333,713 - 19,890 192,871 363,414 - - 7,924,742 

Drainage 16,140,419 27,716 - - 304,131 473,548 - - 16,337,552 

Footpaths 4,892,601 152,412 - - 128,272 504,121 - - 5,420,862 

Bikepaths 4,674,358 48,289 356,104 - 252,326 148,478 - - 4,974,903 

Parks and gardens 2,248,169 31,364 - - 150,808 84,813 - - 2,213,538 

Total infrastructure 193,138,254 3,820,418 1,063,835 95,698 5,566,085 2,800,304 - - 195,352,424 

Works in Progress 

Bikepaths 160,346 66,834 - - - (148,478) - - 78,702 

Bridges 371,192 58,948 - - - (356,672) - - 73,468 

Buildings 2,182,829 7,361,262 - - - (1,030,176) - - 8,513,915 

Drainage 15,556 - - - - (15,556) - - - 

Footpaths 26,743 3,110 - - - (11,600) - - 18,253 

Land improvements 3,770,264 144,534 - - - (3,770,265) - - 144,533 

Parks and gardens 84,813 40,631 - - - (84,813) - - 40,631 

Road seal and substructure 1,657,912 20,748 - - - (1,657,752) - - 20,908 

Total work in progress 8,269,655 7,696,067 - - - (7,075,312) - - 8,890,410 

Total property, infrastructure, 271,236,111 19,243,578 5,555,473 95,698 9,209,373 - - 225,947 286,695,540 

plant and equipment 

92 




26 Trade and other payables 2010 2009 

$ $ 

Materials and contracts 3,134,599 4,553,340 

Employee costs 218,171 206,624 

Accrued expenses 52,945 69,983 

Total trade and other payables 3,405,715 4,829,947 

27 Trust funds and deposits 

Retention contract deposits 142,312 67,156 

Refundable subdivision securities 171,246 181,622 

Refundable crossings 24,424 21,232 

Refundable relocate dwellings 33,600 39,600 

Other 57,982 49,905 

Total trust funds and deposits 429,564 359,515 

28 Provisions 

Annual Leave 

Long Service 

Leave 

Other employee 

benefits 

Landfill 

rehabilitation Total 

2010 $ $ $ $ $ 

Balance at beginning of financial year 1,610,263 2,212,882 287,496 2,359,249 6,469,890 

Additional provisions 1,105,404 322,444 636,737 1,349,444 3,414,029 

Amounts used (893,600) (125,996) (602,276) (402,647) (2,024,519) 

Increase in the discounted amount 

arising because of time and the effect 

of any change in the discount rate 

- - - - - 

Balance at end of financial year 1,822,067 2,409,330 321,957 3,306,046 7,859,400 

2009 $ $ $ $ $ 

Balance at beginning of financial year 1,411,170 2,175,320 275,676 2,400,000 6,262,166 

Additional provisions 1,100,614 202,056 407,833 - 1,710,503 

Amounts used (901,521) (164,494) (396,013) (40,751) (1,502,779) 

Increase in the discounted amount 

arising because of time and the effect 

of any change in the discount rate 

- - - - - 

Balance at end of financial year 1,610,263 2,212,882 287,496 2,359,249 6,469,890 


Aggregate carrying amount of provisions: $ $ 

Current 4,914,576 4,425,060 

Non-current 2,944,824 2,044,830 

7,859,400 6,469,890 

(a) Employee benefits 

Current (i) 

Annual leave 1,822,067 1,610,263 

Long service leave 1,976,004 1,772,301 

Rostered Day Off 181,020 158,651 

Time Accrued 140,937 128,845 

4,120,028 3,670,060 

Non-current (ii) 

Long service leave 433,326 440,581 

433,326 440,581 

Aggregate carrying amount of employee benefits: 

Current 4,120,028 3,670,060 

Non-current 433,326 440,581 

4,553,354 4,110,641 

The following assumptions were adopted in measuring the present value of employee benefits: 

Weighted average increase in employee costs 0.00% 4.45% 

Weighted average discount rates 5.16% 5.48% 

Weighted average settlement period 12 12 


93



28 Provision (cont). 2010 2009 

(i) Current $ $ 

All annual leave and the long service leave entitlements representing 10 or more years 

of continuing service: 

- short-term employee benefits, that fall due within 12 months after the end of the period measured 

at nominal value 

- other long-term employee benefits that do not fall due within 12 months after the end of the period 

measured at present value 

(ii) Non-current 

Long service leave representing less than 10 year of continuous service measured at present value 

4,120,028 3,532,416 

- 137,644 

4,120,028 3,670,060 

433,326 440,581 

(b) Provision for landfill rehabilitation 

Under legislation, Council is obligated to restore Bowser and other closed rural landfill sites to a 

particular standard. Current engineering projections indicate that the current Bowser landfill cells 

will continue operating until 2026 with restoration work is expected to be undertaken progressively 

as cells are closed. The provision for landfill restoration has been calculated based on the present 

value of the expected cost of works to be undertaken. The expected cost of works has been 

estimated based on current understanding of work required to reinstate the site to a suitable 

standard and budgeted costs for that work. Accordingly, the estimation of the provision required is 

dependent on the accuracy of the forecast timing of the work, work required and related costs. 

Current 

Landfill rehabilitation 794,548 755,000 

Non-current 

Landfill rehabilitation 2,511,498 1,604,249 

Total provision for landfill rehabilitation 3,306,046 2,359,249 

29 Interest bearing loans and borrowings 

Current 

Borrowings - secured 1,496,328 1,463,923 

Finance leases - secured - 22,314 

1,496,328 1,486,237 

Non-current 

Borrowings - secured 8,142,289 8,738,617 

8,142,289 8,738,617 

Total borrowings 9,638,617 10,224,854 

The maturity profile of Council's borrowings is: 

Borrowings 

Not later than one year 1,496,328 1,463,923 

Later than one year and not later than five years 5,551,750 6,683,437 

Later than five years 2,590,539 2,055,180 

Total 9,638,617 10,202,540 

Finance leases 

Council had the following obligations under finance leases for the lease of garbage bins (the sum of 

which is recognised as a liability after deduction of future lease finance charges included in the 

obligation) 

Not later than one year - 22,399 

Later than one year and not later than five years - - 

Minimum lease payments - 22,399 

Less future finance charges - 85 

- 22,314 

Recognised in the Balance Sheet as: 

Current finance leases - 22,314 

Non-current finance leases - - 

Total - 22,314 

Aggregate carrying amount of interest bearing loans and borrowings: 

Current 1,496,328 1,486,237 

Non-current 8,142,289 8,738,617 

Total interest bearing loans and borrowings 9,638,617 10,224,854 

94 




30 Reserves 

Balance at 

Balance at 


reporting period 

Increment 

(decrement) 

end of 

reporting 

period 

(a) Asset revaluation reserves $ $ $ 


Property 

Land 21,479,338 - 21,479,338 

Land improvements 3,403,350 - 3,403,350 

Buildings 4,932,850 - 4,932,850 


Road seal and substructure 60,250,196 2,481,506 62,731,702 

Gravel roads and substructure 27,064,233 1,381,939 28,446,172 

Bridges 22,896,558 2,888,999 25,785,557 

Kerbing 801,325 953,521 1,754,846 

Drainage 8,057,971 - 8,057,971 

Footpaths 1,501,155 (337,751) 1,163,404 

Bike paths 2,946,366 (130,561) 2,815,805 

Parks and gardens 1,579,921 - 1,579,921 

154,913,263 7,237,653 162,150,916 

Total Asset revaluation reserves 154,913,263 7,237,653 162,150,916 


Financial assets available-for-sale (106,047) 106,047 - 

Property 

Land 19,300,277 2,179,061 21,479,338 

Land improvements 3,206,437 196,913 3,403,350 

Buildings 3,037,186 1,895,664 4,932,850 


Road seal and substructure 60,250,196 - 60,250,196 

Gravel roads and substructure 27,064,233 27,064,233 

Bridges 22,188,827 707,731 22,896,558 

Kerbing 801,325 - 801,325 

Drainage 8,057,971 - 8,057,971 

Footpaths 1,501,155 - 1,501,155 

Bike paths 2,590,262 356,104 2,946,366 

Parks and gardens 1,579,921 - 1,579,921 

149,577,790 5,335,473 154,913,263 

Total Asset revaluation reserves 149,471,743 5,441,520 154,913,263 

Balance at 


reporting period 

Transfer from 

accumulated 

surplus 

Transfer to 

accumulated 

surplus 

Balance at 

end of 

reporting 

period 

$ $ $ $ 

(b) Other reserves 


Reserve for Barry Court area Improvement 3,635 - - 3,635 

Reserve for CivicNET 34,227 - - 34,227 

Reserve for developers' contributions 197,824 9,450 - 207,274 

Reserve for developers' contribution for recreation 213,258 87,114 - 300,372 

Reserve for vehicle PAG ADASS 40,000 - - 40,000 

Reserve for CoNECT integration 439,713 143,630 - 583,343 

Reserve for HACC - 74,000 - 74,000 

Reserve for industrial land - 191,049 - 191,049 

Reserve for insurance excess - 20,000 - 20,000 

Reserve for performing arts centre - 7,673 - 7,673 

Reserve for replacement of plant 741,446 1,417,997 1,674,347 485,096 

Reserve for replacement of plant - CSNE 242,967 36,150 96,719 182,398 

Reserve for regional playground 103,000 - - 103,000 

Reserve for landfill capital works 1,154,189 170,036 - 1,324,225 

Reserve for livestock selling complex - 60,000 - 60,000 

Reserve for waste operations 420,922 - 206,319 214,603 

Total other reserves 3,591,181 2,217,099 1,977,385 3,830,895 


Reserve for Barry Court area Improvement 3,635 - - 3,635 

Reserve for CivicNET 120,000 - 85,773 34,227 

Reserve for developers' contributions 159,751 38,073 - 197,824 

Reserve for developers' contribution for recreation 142,939 96,119 25,800 213,258 

Reserve for council elections 50,000 - 50,000 - 

Reserve for vehicle PAG ADASS 30,000 10,000 - 40,000 

Reserve for CoNECT integration 238,477 201,236 - 439,713 

Reserve for replacement of plant 1,086,816 951,972 1,297,342 741,446 

Reserve for replacement of plant - CSNE 215,215 44,183 16,431 242,967 

Reserve for regional playground 103,000 - - 103,000 

Reserve for landfill capital works 1,138,892 15,297 - 1,154,189 

Reserve for waste operations - 420,922 - 420,922 

Total other reserves 3,288,725 1,777,802 1,475,346 3,591,181 


95



31 Special committees and other activities 

The assets and liabilities of the following committees and trusts have not been included in this financial report based on their materiality: 

The Wangaratta Showgrounds Special Committee 

Murray to Mountains Rail Trail Committee 

Special Committees of Council in relation to Public Halls and Recreation Reserves 

The operations of the Wangaratta Cemetery have been consolidated into these financial statements 

32 Reconciliation of cash flows from operating activities to surplus (deficit) 


$ $ 

Comprehensive result 12,751,009 11,111,442 

Depreciation and amortisation 9,430,779 9,209,373 

(Profit)/Loss on sale of property, plant and equipment. Refer Note 9 (1,213,748) (370,685) 

Finance Costs 680,152 613,240 

Contributions - non-monetary assets (1,799,359) (95,698) 

Share of High Country Library Corporation surplus. Refer note 11 (8,457) (30,101) 

Available for sale revaluation reserve loss recognised - 106,047 

Impairment of financial assets - 74,005 

Fair value adjustments for assets available for sale (149,962) - 

Net asset revaluation increment/(decrement) (7,237,653) (5,335,473) 

Change in assets and liabilities 

(Increase)/decrease in receivables 167,478 (1,133,166) 

(Increase)/decrease in prepayments (9,404) 209,598 

(Increase)/decrease in inventories 5,061 19,636 

Increase/(decrease) in payables (1,424,233) 1,614,812 

Increase/(decrease) in trust funds and deposits 70,049 32,377 

Recognition of Landfill rehabilitation (1,349,444) - 

Increase/(decrease) in provisions 1,389,510 207,723 

Net cash provided by operating activities 11,301,778 16,233,130 

33 Reconciliation of cash and cash equivalents 

Cash and cash equivalents. Refer Note 19 12,235,146 11,181,864 

Less bank overdraft - - 

12,235,146 11,181,864 

34 Financing arrangements 

Bank Overdraft 400,000 400,000 

Used at balance date - - 

Unused at balance date 400,000 400,000 

35 Restrictions on cash assets 

Council has cash and cash equivalents that are subject to restrictions. As at the reporting date, 

Council had legislative restrictions in relation to employee entitlements (LSL). 

Unrestricted 6,210,540 6,857,250 

Subject to external restrictions (i) 6,024,606 4,324,614 

12,235,146 11,181,864 

(i) The following restrictions have been imposed by regulations or other externally imposed requirements: 

Long service leave * 3,823,629 2,042,944 

Trust monies. Refer Note 27 429,564 359,515 

Grants. Refer Note 7(b). 1,771,413 1,922,155 

6,024,606 4,324,614 

* 

Restricted asset for LSL is based on the Local Government (LSL) Regulations 2002 and does not 

necessarily equate to the LSL liability disclosed in Note 28(a) due to a different basis of calculation 

prescribed by the regulation. 

96 




36 Superannuation 

Post-employment Benefit 

Council makes employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). Obligations 

for contributions are recognised as an expense in profit or loss when they are due. The Fund has two categories of membership, accumulation and 

defined benefit, each of which is funded differently. 

The Fund's accumulation category, Vision Super Saver, receives both employer and employee contributions on a progressive basis. Council 

contributions are normally based on a fixed percentage of employee earnings (9% required under Superannuation Guarantee Legislation). No further 

liability accrues to the employer as the superannuation benefits accruing to employees are represented by their share of the net assets of the Fund. 

Defined Benefit Plan 

The Fund's Defined Benefit Plan is a multi-employer sponsored plan. As the Fund's assets and liabilities are pooled and are not allocated by employer, 

the Actuary is unable to reliably allocate benefit liabilities, assets and costs between employers. As provided under Paragraph 32 (b) of AASB 119, 

Council does not use defined benefit accounting for these contributions. 

Council makes employer contributions to the defined benefits category of the Fund at rates determined by the Trustee on the advice of the Fund's 

Actuary. On the basis of the results of the most recent full actuarial investigation conducted by the Fund's actuary as at 31 December 2008. Council 

makes the following contributions: - 

- 9.25% of members' salaries (same as previous year); 

- the difference between resignation and retrenchment benefits paid to its retrenched employees, plus contributions tax (same as previous year); 

The Fund surplus or deficit (ie the difference between fund assets and liabilities) is calculated differently for funding purposes (ie calculating required 

contributions) and for the calculation of accrued benefits as required in AAS 25 to provide the values needed for the AASB 119 disclosure in the council's 

financial statements. AAS 25 requires that the present value of the defined benefit liability to be calculated based on benefits that have accrued in 

respect of membership of the plan up to the measurement date, with no allowance for future benefits that may accrue. The actuarial investigation 

concluded that although the Net Market Value of Assets was in excess of Accrued Benefits at 31 December 2008, based on the assumptions adopted, 

there was a shortfall of $71 million when the funding of future benefits was also considered. However, Council was advised that no additional 

contributions are required for 30 June 2010. The Actuary has commenced undertaking the next actuarial investigation to ascertain if additional 

contributions would be required. The Actuarial review will be as at 30 June 2010. 

The result of the actuarial review is expected to be finalised during October 2010. Should the review identify a funding shortfall requiring additional 

contributions, the Council will be notified of any amount payable by November 2010 for payment on 1 July 2011. A further actuarial review will be 

undertaken as at 30 June 2011. Based on the result of this further review, a detailed funding plan will be developed and implemented to achieve the 

target of fully funding the Fund by 31 December 2013. 

Accounting Standard Disclosure 

The Fund's liability for accrued benefits was determined by the Actuary at 31 December 2008 pursuant to the requirements of Australian Accounting 

Standard AAS 25 as follows: 

31-Dec-08 

$ 

Net Market Value of Assets 3,630,432 

Accrued Benefits 3,616,422 

Difference between Assets and Accrued Benefits 14,010 

Vested Benefits (Minimum sum which must be paid to members when they leave the fund) 3,561,588 

The financial assumptions used to calculate the Accrued Benefits for the defined benefit category of the Fund were: 

Net investment return 

8.50% p.a. 

Salary inflation 

4.25% p.a. 

Price inflation 

2.75% p.a. 

Fund 2010 2009 

$ $ 

Defined benefits fund 

Employer contributions to Local Authorities Superannuation Fund (Vision Super) 226,072 200,616 

Employer contributions payable to Local Authorities Superannuation Fund (Vision Super) at reporting date - 

Accumulation funds 

Employer contributions to Local Authorities Superannuation Fund (Vision Super) 1,041,340 964,725 

Employer contributions to other superannuation funds 25,110 29,396 

1,066,450 994,121 

Employer contributions payable to Local Authorities Superannuation Fund at reporting date 

- - 

Employer contributions to other superannuation funds - - 

- - 

Contingent Liability 

Due to fluctuations in the value of assets underlying the fund and movements in the liabilities of the fund, Council may be required to 

make an additional contribution to the fund. At this point in time the amount, and the likelihood of payment is not certain. Further 

detail of this matter is disclosed at note 39 - Contingencies. 


97



37 Commitments 

The Council has entered into the following commitments 


Not later than 

1 year 

Later than 1 year 

and not later than 

2 years 

Later than 2 years 

and not later than 5 

years 

Later than 5 

years Total 

$ $ $ $ $ 

Operating 

Contribution to library 466,492 - - - 466,492 

Interest on borrowings 655,522 550,964 1,062,239 372,131 2,640,856 

Management of pools 324,713 - - - 324,713 

Maternal and child health contract 404,411 - - - 404,411 

Cleaning of Wang.Govt.Centre 276,000 - - - 276,000 

Transfer Station Recycling 175,100 - - - 175,100 

Recycling / green waste 605,000 - - - 605,000 

RSPCA Agreement 18,000 - - - 18,000 

Total 2,925,238 550,964 1,062,239 372,131 4,910,572 

Capital 

Bridge Construction - - - - - 

Corporate software systems upgrade 40,000 - - - 40,000 

Upgrade Bowmans-Murmungee Hall 179,872 - - - 179,872 

Roy St over pass guardrail renewal 172,000 - - - 172,000 

Total 391,872 - - - 391,872 


Not later than 

1 year 

Later than 1 year 

and not later than 

2 years 

Later than 2 years 

and not later than 5 

years 

Later than 5 

years Total 

$ $ $ $ $ 

Operating 

Contribution to library 444,060 - - - 444,060 

Interest on borrowings 685,465 586,021 1,181,770 475,359 2,928,615 

Management of pools 326,434 - - - 326,434 

Maternal and child health contract 369,200 - - - 369,200 

Cleaning of Wang.Govt.Centre 162,000 - - - 162,000 

Transfer Station Recycling 80,000 - - - 80,000 

Recycling / green waste 585,000 - - - 585,000 

RSPCA Agreement 20,667 - - - 20,667 

Total 2,672,826 586,021 1,181,770 475,359 4,915,976 

Capital 

Bridge Construction 75,000 - - - 75,000 

Corporate Software Systems Upgrade 426,244 - - - 426,244 

Local Dairy Road Program 175,000 - - - 175,000 

Intersection Improvement Rowan & 

Phillipson 

800,000 - - - 800,000 

Total 1,476,244 - - - 1,476,244 

38 Operating lease commitments 2010 2009 

$ $ 

(a) Operating lease commitments 

At the reporting date, the Council had the following obligations under non-cancellable operating 

leases for the lease of IT equipment, postal equipment, and photocopiers for use within Council 

activities. (These obligations are not recognised as liabilities). 

Due: 

Not later than one year 167,052 127,825 

Later than one year and not later than five years 98,558 145,942 

Later than five years - - 

265,610 273,767 

(b) Operating lease receivables 

During the 2007 financial year, Council entered into commercial property leases for office floor 

space contained within its council building - The Wangaratta Government Centre. This floor space 

is rented under operating leases which contain non-cancellable lease terms of between 5 and 10 

years. All leases include a CPI based revision of the rental charge annually and market reviews at 

the commencement of each new lease term. 

Future minimum rentals receivable under non-cancellable operating leases are as follows: 

Due: 

Not later than one year 307,726 285,333 

Later than one year and not later than five years 1,280,788 1,198,963 

Later than five years 694,263 642,776 

2,282,777 2,127,072 

98 




39 Contingencies 

The Council is presently involved in several confidential legal matters, which are being conducted through Council's solicitors. As 

these matters are yet to be finalised, and the financial outcomes are unable to be reliably estimated, no allowance for these 

contingencies has been made in the financial report. 

Council has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to 

the scheme to ensure that the liabilities of the fund are covered by the assets of the fund. As a result of the increased volatility in 

financial markets the likelihood of making such contributions in future periods has increased. At this point in time it is not known if 

additional contributions will be required, their timing or potential amount. 

Council has an obligation to rehabilitate landfill sites and has provided for known future costs as a provision for landfill remediation. 

Council is unable to guarantee that the amount provided will be sufficient to cover the full future costs of rehabilitation. 

40 Financial instruments 

(a) Accounting policy, terms and conditions 

recognised financial instruments Note Accounting policy Terms and conditions 

Financial assets 

Cash and cash equivalents 19 

Cash on hand and at bank and money 

market call account are valued at face 

value. 

Interest is recognised as it accrues. 

The interest rate at balance date was 4.25% 

(2.75% in 2008/2009) 

19 

Receivables 20 

Investments are valued at cost. 

Investments are held to maximise interest 

returns of surplus cash. Interest revenues 

are recognised as they accrue. 

Funds returned an average fixed interest rate of 

6.10%. (4.25% in 2008/2009) 

Receivables are carried at nominal amounts General debtors are unsecured and arrears attract 

due less any provision for doubtful debts. A an interest rate of 10% (10% in 2008/2009). Credit 

provision for doubtful debts is recognised terms are based on 30 days. 

when there is objective evidence that an 

impairment loss has occurred. Collectability 

of overdue accounts is assessed on an 

ongoing basis. 

Financial liabilities 

Trade and other payables 27 

Interest bearing loans and borrowin 30 

Finance leases 30 

Liabilities are recognised for amounts to be General creditors are unsecured, not subject to 

paid in the future for goods and services interest charges and are normally settled within 30 

provided to Council as at balance date days of invoice receipt. 

whether or not invoices have been received. 

Loans are carried at their principal amounts, 

which represent the present value of future 

cash flows associated with servicing the 

debt. Interest is accrued over the period it 

becomes due and recognised as part of 

payables. 

Finance leases are accounted for at their 

principal amount with lease payments 

discounted to present value using the 

interest rate implicit in the lease. 

Borrowings are secured by way of mortgages over 

the general rates of Council. The weighted 

average interest rate on borrowings is 7.12% 

(6.36% in 2008/2009). 

As at balance date, the Council has no finance 

lease. The weighted average rate implicit for the 

lease held in 2008/2009 was 9.06%. 


99



40 Financial instruments (cont.) 

(b) Interest rate risk 

The exposure to interest rate risks and the effective interest rates of financial assets and financial liabilities, both recognised and unrecognised, at 

balance date are as follows: 

Fixed interest maturing in: 


Floating 

interest rate 1 year or less Over 1 to 5 years 

More than 5 

years 

Non-interest 

bearing 

Total 

$ $ $ $ $ $ 


Cash and cash equivalents 2,626,604 9,314,848 - - 293,694 12,235,146 

Other financial assets - - - - - - 

Receivables - 1,343,243 167,027 - 1,189,805 2,700,075 

Other assets - - - - - - 

Total financial assets 2,626,604 10,658,091 167,027 - 1,483,499 14,935,221 

Weighted average interest rate 4.25% 6.45% 1.16% 


Trade and other payables - - - - 3,405,715 3,405,715 

Trust funds and deposits - - - - - - 

Interest bearing loans and borrowings - 1,496,328 5,551,750 2,590,539 - 9,638,617 

Total financial liabilities - 1,496,328 5,551,750 2,590,539 3,405,715 13,044,332 


Net financial assets (liabilities) 2,626,604 9,161,763 (5,384,723) (2,590,539) (1,922,216) 1,890,889 

Fixed interest maturing in: 


Floating 

interest rate 1 year or less Over 1 to 5 years 

More than 5 

years 

Non-interest 

bearing 

Total 

$ $ $ $ $ $ 


Cash and cash equivalents 1,368,802 9,471,192 - - 341,870 11,181,864 

Other financial assets - - - - - - 

Receivables - 1,559,374 32,500 - 1,444,422 3,036,296 

Other assets - - - - - - 

Total financial assets 1,368,802 11,030,566 32,500 - 1,786,292 14,218,160 



Trade and other payables - - - - 4,829,947 4,829,947 

Trust funds and deposits - - - - 359,515 359,515 

Interest bearing loans and borrowings - 1,486,237 6,683,437 2,055,180 10,224,854 

Total financial liabilities - 1,486,237 6,683,437 2,055,180 5,189,462 15,414,316 


Net financial assets (liabilities) 1,368,802 9,544,329 (6,650,937) (2,055,180) (3,403,170) (1,196,156) 

(c) Net fair values 

The aggregate net fair values of financial assets and financial liabilities, both recognised and unrecognised, at balance date are as follows: 

Total carrying amount as per 

Financial instruments 

Balance Sheet 

Aggregate net fair value 

2010 2009 2010 2009 

$ $ $ $ 


Cash and cash equivalents 12,235,146 11,181,864 12,235,146 11,181,864 

Other financial assets - - - - 

Receivables 2,700,075 3,036,296 2,700,075 3,036,296 

Other assets - - - - 

14,935,221 14,218,160 14,935,221 14,218,160 


Payables 3,405,715 4,829,947 3,405,715 4,829,947 

Trust funds and deposits 429,564 359,515 429,564 359,515 

Interest Bearing Liabilities 9,638,617 10,224,854 9,638,617 10,224,854 

13,473,896 15,414,316 13,473,896 15,414,316 

100 





(d) Credit risk 

The maximum exposure to credit risk at balance date in relation to each class of recognised financial asset is represented by the 

carrying amount of those assets as indicated in the Balance Sheet. 

(e) Risks and mitigation 

The risks associated with our main financial instruments and our policies for minimising these risks are detailed below. 

Market risk 

Market risk is the risk that the fair value or future cash flows of your financial instruments will fluctuate because of changes in market 

prices. The Council's exposures to market risk are primarily through interest rate risk with only insignificant exposure to other price 

risks and no exposure to foreign currency risk. components of market risk to which we are exposed are discussed below. 

Interest rate risk 

Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due 

to changes in market interest rates. Interest rate risk arises from interest bearing financial assets and liabilities that we use. Non 

derivative interest bearing assets are predominantly short term liquid assets. Our interest rate liability risk arises primarily from long 

term loans and borrowings at fixed rates which exposes us to fair value interest rate risk. 

Our loan borrowings are sourced from major Australian banks by a tender process. Finance leases are sourced from major Australian 

financial institutions. Overdrafts are arranged with major Australian banks. We manage interest rate risk on our net debt portfolio by: 

- ensuring access to diverse sources of funding; 

- reducing risks of refinancing by managing in accordance with target maturity profiles; and 

- setting prudential limits on interest repayments as a percentage of rate revenue. 

We manage the interest rate exposure on our net debt portfolio by appropriate budgeting strategies and obtaining approval for 

borrowings from the Department of Planning and Community Development each year. 

Investment of surplus funds is made with approved financial institutions under the Local Government Act 1989. We manage interest 

rate risk by adopting an investment policy that ensures: 

- conformity with State and Federal regulations and standards, 

- capital protection, 

-appropriate liquidity, 

- diversification by credit rating, financial institution and investment product, 

- monitoring of return on investment, 

- benchmarking of returns and comparison with budget. 

Maturity will be staggered to provide for interest rate variations and to minimise interest rate risk. 

Credit risk 

Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause us to make a 

financial loss. We have exposure to credit risk on all financial assets included in our balance sheet. To help manage this risk: 

-wehaveapolicy for establishing credit limits for the entities we deal with; 

-wemay require collateral where appropriate; and 

-weonly invest surplus funds with financial institutions which have a recognised credit rating specified in our investment policy. 

Trade and other receivables consist of a large number of customers, spread across the consumer, business and government sectors. 

Credit risk associated with the Council's financial assets is minimal because the main debtor is the Victorian Government. Apart from 

the Victorian Government we do not have any significant credit risk exposure to a single customer or groups of customers. Ongoing 

credit evaluation is performed on the financial condition of our customers and, where appropriate, an allowance for doubtful debts is 

raised. 

We may also be subject to credit risk for transactions which are not included in the Balance Sheet, such as when we provide a 

guarantee for another party. Details of our contingent liabilities are disclosed in note 39 

Movement in Provision for Doubtful Debts 2010 2009 

$ $ 

Balance at the beginning of the year 46,511 44,706 

New Provisions recognised during the year 5,424 1,805 

Amounts already provided for and written off as uncollectable - - 

Amounts provided for but recovered during the year - - 

Balance at end of year 51,935 46,511 

Ageing of Trade and Other Receivables 

At balance date other debtors representing financial assets were past due but not impaired. These amounts relate to a 

number of independent customers for whom there is no recent history of default. The ageing of the Council's Trade & 

Other Receivables was: 

Current (not yet due) 3,369,515 3,060,636 

Past due by up to 30 days 118,233 420,805 

Past due between 31 and 180 days 240,226 619,590 

Past due between 181 and 365 days 13,762 - 

Past due by more than 1 year 229,741 32,500 

Total Trade & Other Receivables 3,971,477 4,133,531 


101




Ageing of individually impaired Trade and Other Receivables - 

At balance date, other debtors representing financial assets with a nominal value of $51,935 (2009 $46,511) were 

impaired. The amount of the provision raised against these debtors was $51,935 (2009 $46,511). The individually 

impaired debtors relate to general and sundry debtor and have been impaired as a result of their doubtful collection. 

Many of the long outstanding past due amounts have been lodged with Council's debt collectors or are on payment 

arrangements. 

The ageing of Trade and Other Receivables that have been individually determined as impaired at reporting date was: 

2010 2,009 

$ $ 

Current (not yet due) - - 

Past due by up to 30 days 1,504 2,113 



Past due by more than 1 year 43,900 35,854 

Total Trade & Other Receivables 51,935 46,511 

Liquidity risk 

Liquidity risk includes the risk that, as a result of our operational liquidity requirements: 

- we will not have sufficient funds to settle a transaction on the date; 

- we will be forced to sell financial assets at a value which is less than what they are worth; or 

-wemay be unable to settle or recover a financial assets at all. 

To help reduce these risks we: 

- have a liquidity policy which targets a minimum and average level of cash and cash equivalents to be maintained; 

- have readily accessible standby facilities and other funding arrangements in place; 

- have a liquidity portfolio structure that requires surplus funds to be invested within various bands of liquid instruments; 

- monitor budget to actual performance on a regular basis; and 

- set limits on borrowings relating to the percentage of loans to rate revenue and percentage of loan principal repayments to rate 

revenue. 

The Councils exposure to liquidity risk is deemed insignificant based on prior periods' data and current assessment of risk. 

The table below lists the contractual maturities for Financial Liabilities 

These amounts represent undiscounted gross payments including both principal and interest amounts 

2010 6 mths 6-12 1-2 2-5 >5 Contracted Carrying 

or less months years years years Cash Flow Amount 

$ $ $ $ $ $ $ 

Trade and other 

payables 

3,405,715 - - - - 3,405,715 3,405,715 

Trust funds and 

deposits 

- 57,982 33,600 337,982 - 429,564 429,564 

Interest-bearing 

loans and 

- 2,151,850 2,086,202 5,078,749 2,962,670 12,279,471 12,279,471 

borrowings 

Total financial 

liabilities 

3,405,715 2,209,832 2,119,802 5,416,731 2,962,670 16,114,750 16,114,750 

2009 6 mths 6-12 1-2 2-5 >5 Contracted Carrying 

or less months years years years Cash Flow Amount 

$ $ $ $ $ $ $ 

Trade and other 

payables 

4,829,947 - - - - 4,829,947 4,829,947 

Trust funds and 

deposits 

- 49,905 39,600 270,010 - 359,515 359,515 


loans and 

- 2,171,702 2,022,070 5,280,303 3,679,393 13,153,468 13,153,468 

borrowings 

Total financial 

liabilities 

4,829,947 2,221,607 2,061,670 5,550,313 3,679,393 18,342,930 18,342,930 

102 





(f) Sensitivity disclosure analysis 

Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the 

financial markets, the Council believes the following movements are 'reasonably possible' over the next 12 months (Base rates are 

sourced from Reserve Bank of Australia): 

-Aparallel shift of +1% and -2% in market interest rates (AUD) from year-end rates of 7%. 

The table below discloses the impact on net operating result and equity for each category of financial instruments held by the Council 

at year-end, if the above movements were to occur. 

Market risk 

exposure 

Carrying 

amount 

subject to 

Interest rate risk 

100 basis points -200 basis points 

Profit Equity Profit Equity 

interest 

2010 $ $ $ $ $ 

Financial 

assets: 

Cash and cash equivalents 11,941,452 119,415 119,415 (238,829) (238,829) 

Other financial 

assets - - - - - 

Receivables - - - - - 

Financial 

liabilities: 


loans and 

borrowings 9,638,617 96,386 - (192,772) - 

2009 $ $ $ $ $ 

Financial 

assets: 

Cash and cash equivalents 10,839,994 108,400 108,400 (216,800) (216,800) 

Other financial 

assets - - - - - 

Receivables - - - - - 

Financial 

liabilities: 


loans and 

borrowings 11,019,148 110,191 - (220,383) - 

+1% 

-2% 

41 Auditor's remuneration 2010 2009 

$ $ 

Audit fee to conduct external audit - Victorian Auditor-General 37,950 34,600 

Internal Audit Fees - Johnsons MME 30,488 22,625 

68,438 57,225 


103



42 Related parties transactions 

(a) Responsible persons 

Names of persons holding the position of a Responsible Person at Council during the year are: 

Councillors Mayor Anthony Griffiths (3/12/09 - 30/6/10) 

Former Mayor Ron Webb (1/7/09 - 30/6/10) 

Councillor Rozi Parisotto (1/7/09 - 30/6/10) 

Councillor Roberto Paino (1/7/09 - 30/6/10) 

Councillor Doug McPhie (1/7/09 - 30/6/10) 

Councillor Lauren McCully (1/7/09 - 30/6/10) 

Councillor Lisa McInerney (1/7/09 - 30/6/10) 

Chief Executive Officer CEO Doug Sharp (1/7/09 - 30/6/10) 

Acting CEO Ruth Tai (19/12/09 to 14/1/10) 

(b) Remuneration of responsible persons 

The number of Responsible Officers, whose total remuneration from Council and any related entities 

fall within the following bands: 


Income range: No. No. 

$0 - $9,999 1 4 

$10,000 - $19,999 - 5 

$20,000 - $29,999 5 2 

$30,000 - $39,999 1 - 

$40,000 - $49,999 - 1 

$50,000 - $59,999 1 - 

$230,000 - $239,999 1 1 

9 13 

Total remuneration for the reporting period for Responsible Persons included above amounted to: 

$433,561 $421,959 

(c) No retirement benefits were paid by Council to a Responsible Person. 

(d) No loans have been made, guaranteed or secured by the Council to a Responsible Person of the Council during the reporting 

year. 

(e) Other Transactions 

No transactions other than remuneration payments or the reimbursement of approved expenses were entered into by Council with 

Responsible Persons, or Related Parties of such Responsible Persons during the reporting year. 

(f) Senior officer remuneration 

A senior officer other than a Responsible Person, is an officer of Council who has management 

responsibilities and reports directly to the Chief Executive Officer or whose total annual 

remuneration exceeds $120,000. 

The numbers of senior officers, other than Responsible Persons, are shown below in their relevant 

income bands: 


Income range: No. No. 

Less than $120,000 3 4 

$120,000 - $129,999 1 - 

$130,000 - $139,999 2 2 

$140,000 - $149,999 - 1 

$230,000 - $239,999 1 - 

7 7 

Total remuneration for the reporting period for Senior Officers included above: 

$902,069 $798,128 

104 




43 Functions/activities of the municipality 

(a) Revenues, expenses and assets by function/activity 

Details of these functions/activities are set out in Note 43(c) 


Function/Activity Revenue Revenue Revenue Total Expenses Surplus (Deficit) from Assets 

Grants Other Total Ordinary Activities 

$ $ $ $ $ $ 

Executive Services 201,266 175,581 376,847 2,512,824 (2,135,977) - 

Sustainability 3,950,690 23,641,306 27,591,996 12,923,315 14,668,681 17,852,126 

Community Wellbeing 8,632,810 3,589,692 12,222,502 13,197,602 (975,100) 886,797 

Infrastructure Services 4,425,705 2,146,667 6,572,372 12,693,511 (6,121,139) 299,094,109 

Total 17,210,471 29,553,246 46,763,717 41,327,252 5,436,465 317,833,032 


Function/Activity Revenue Revenue Revenue Total Expenses Surplus (Deficit) from Assets 

Grants Other Total Ordinary Activities 

$ $ $ $ $ $ 

Executive Services 1,054,534 112,272 1,166,806 2,407,652 (1,240,846) - 

Business Services 4,509,733 20,149,724 24,659,457 12,061,551 12,597,906 17,071,125 

Human & Cultural Services 9,511,144 1,692,522 11,203,666 10,165,552 1,038,114 951,410 

Infrastructure Services 3,802,732 3,743,949 7,546,681 14,080,441 (6,533,760) 286,457,540 

Total 18,878,143 25,698,468 44,576,610 38,715,196 5,861,414 304,480,075 


105



43 Functions/activities of the municipality (cont.) 2010 2009 

$ $ 

(b) Total assets shown in note 44(a) are reconciled with the amounts 

shown for assets in the balance sheet as follows: 

Current assets 17,675,099 16,808,625 

Non-current assets 300,157,933 287,689,450 

317,833,032 304,498,075 

(c) The activities of the municipality are categorised into the following broad functions: 

Executive 

This department incorporates Executive Services, Council, economic development, tourism communications, marketing and events. 

Council expenditure comprises servicing of Council and its committees and carrying out the statutory functions of Council. The 

development function Wangaratta Unlimited. 

Sustainability 

The Business Services department is responsible for general administration, finance, information services, human resources, asset 

planning, environment, building and planning. This department provides a range of strategic, operational, financial and payroll 

services to business units, and to the Council as a whole. 


The Human and Cultural Services department is responsible for the provision of services such as employee relations, library services, 

maternal and child health, childcare, homecare, aged care, family day care, cultural development, library services, community and 

social planning. 

Infrastructure and technical services 

The Infrastructure and Planning department is responsible for road construction and maintenance, bridges, depots, swimming pools, 

design, drainage and traffic management. The engineerng unit is responsible for the provision of waste minimisation and landfill, street 

sweeping, parks and gardens. 

44 Financial ratios (Performance indicators) 

(a) Debt Servicing Ratio (to identify 

the capacity of Council to service its 

outstanding debt) 

2010 2010 2009 2009 2008 2008 

$ % $ % $ % 

Debt Servicing Costs 680,152 

1.45% 

613,240 

1.38% 

552,729 

Total Revenue 46,763,716 44,576,609 39,311,610 

Debt servicing costs refer to the 

payment of interest on loan 

borrowings, finance lease and bank 

overdraft. 

The ratio expresses the amount of 

interest paid as a percentage of 

Council's total revenue. 

1.41% 

(b) Debt commitment ratio (to 

identify Council's debt redemption 

strategy) 

Debt servicing and redemption costs 2,166,389 2,265,910 1,889,952 

11.37% 

12.57% 

Rate revenue 19,052,712 18,032,206 16,782,028 

The strategy involves the payment of 

loan principal and interest, finance 

lease principal and interest. 

11.26% 

The ratio express the percentage of 

rate revenue utilised to pay interest 

and redeem debt principal 

(c) Revenue Ratio (to identify 

Council's dependence on non-rate 

income) 

Rate Revenue 19,052,712 

40.74% 

18,032,206 

40.45% 

16,782,028 

Total Revenue 46,763,716 44,576,609 39,311,610 

The level of Council's relianceonrate 

revenue is determined by assessing 

rate revenue as a proportion of the 

total revenue of Council. 

42.69% 

106 




44 Financial ratios (cont.) 2010 2010 2009 2009 2008 2008 

$ % $ % $ % 

(d) Debt Exposure Ratio (to identify 

Council's exposure to debt) 

Total Indebtedness 21,333,296 

20.07% 

21,884,206 

22.52% 

20,823,588 

Total Realisable Assets 106,293,756 97,175,387 86,582,823 

For the purposes of the calculation of financial ratios, 

realisable assets are those assets which can be sold 

and which are not subject to any restriction on 

realisation or use. 

Any liability represented by a restricted asset (note 35) 

is excluded from total indebtedness. 

24.05% 

The following assets are excluded from total assts 

when calculating Council's realisable assets: 

land and buildings on Crown land; restricted assets; 

heritage assets; total infrastructure assets; and 

Council's investment in associate. 

This ratio enables assessment of Council's solvency 

and exposure to debt. Total indebtedness refers to the 

total liabilities of Council. Total liabilities are compared 

to total realisable assets which are all Council assets 

not subject to any restriction and are able to be 

realised. The ratio expresses the multiple of total 

liabilities for each dollar of realisable assets. 

(e) Working Capital Ratio (to assess 

Council's ability to meet current 

commitments) 

Current Assets 17,675,099 

172.50% 

16,808,625 

151.42% 

19,914,155 

Current Liabilities 10,246,183 11,100,759 9,355,152 

The ratio expresses the level of current assets the 

Council has available to meet its current liabilities. 

(f) Adjusted Working Capital Ratio 

(to assess Council's ability to meet 

current commitments) 

Current Assets 17,675,099 

172.50% 

16,808,625 

151.42% 

19,914,155 

Current Liabilities 10,246,183 11,100,759 8,990,504 

The ratio expresses the level of current assets the 

Council has available to meet its current liabilities. 

212.87% 

221.50% 

Current liabilities have been reduced to reflect the long 

service leave that is shown as a current liability 

because Council does not have an unconditional right 

to defer settlement of the liability for at least twelve 

months after the reporting date, but is not likely to fall 

due within 12 months after the end of the period. 


107



45 Capital expenditure 

Capital expenditure areas Note 2010 2009 

$ $ 

Land 0 172,903 

Land improvements 578,352 991,798 

Landfill assets 18,195 590,798 

Buildings 1,748,594 10,534,708 

Plant and equipment 2,374,705 1,847,649 

Furniture and fittings 337,593 1,095,033 

Road seal and substructure 3,434,581 2,064,462 

Gravel roads and substructure 837,010 662,925 

Bridges 353,466 579,233 

Kerbing 92,232 333,713 

Drainage 35,820 27,716 

Footpaths 445,048 155,522 

Bike paths 454,574 115,123 

Parks and gardens 311,361 71,995 

Total capital works 11,021,531 19,243,578 

Represented by: 

Renewal (a) 6,106,533 6,766,142 

Upgrade (b) 2,720,121 2,896,073 

Expansion (c) 453,147 245,355 

New assets 1,741,730 9,336,008 


Property, infrastructure, plant and equipment movement 

The movement between the previous year and the current year in property, 

plant and equipment, infrastructure as shown in the Balance Sheet links to 

the net of the following items: 


Contributions - non-monetary assets 6(b) 1,799,359 95,698 

Recognition of rehabilitation of landfill 28(b) 1,349,444 - 

Asset revaluation movement 30(a) 7,237,653 5,335,473 

Depreciation/amortisation 14 (9,430,779) (9,209,373) 

Written down value of assets sold 25 (362,524) (225,947) 

Recognition of previously unrecognised assets 25 1,134,858 - 

Transfers of non current assets classified as held for sale 

25 (350,974) - 

Net movement in property, infrastructure, plant and equipment 25 12,398,568 15,239,429 

(a) Renewal 

Expenditure on an existing asset which returns the service potential or the life of the asset up to that which it had originally. It is 

periodically required expenditure, relatively large (material) in value compared with the value of the components or sub-components of 

the asset being renewed. As it reinstates existing service potential, it has no impact on revenue, but may reduce future operating and 

maintenance expenditure if completed at the optimum time. 

(b) Upgrade 

Expenditure which enhances an existing asset to provide a higher level of service or expenditure that will increase the life of the asset 

beyond that which it had originally. Upgrade expenditure is discretional and often does not result in additional revenue unless direct 

user charges apply. It will increase operating and maintenance expenditure in the future because of the increase in the Council's 

asset base. 

(c) Expansion 

Expenditure which extends an existing asset, at the same standard as is currently enjoyed by residents, to a new group of user. It is 

discretional expenditure which increases future operating and maintenance costs, because it increases Council's asset base, but may 

be associated with additional revenue from the new user group. 

46 Events occurring after balance date 

In September 2010, the Rural City of Wangaratta was subject to flood damage. The emergency and restoration expenses are 

expected to be in excess of $1,700,000. 

47 Correction of errors 

The following errors are not considered material in relation to either the balance sheet or comprehensive income statement. 

47 (a) Omission of property assets 

Council has brought to account land, land improvements and buildings which were omitted previously. 

47 (b) Duplication of property assets 

Property has been included in Investment Property that was also included in Non-current assets classified as held for sale. 

47 (b) 

Duplication of 

property 

assets 

Total 

correction of 

errors 

47 (a) Omitted 

property assets 

Land 180,000 - 180,000 

Land improvements 20,000 - 20,000 

Less accumulated depreciation (12,000) - (12,000) 

Buildings 125,500 - 125,500 

Less accumulated depreciation (75,500) - (75,500) 

Investment Property - (220,000) (220,000) 

238,000 (220,000) 18,000 

108 




47 Correction of errors (cont.) 

The impact of this action on 2009 comparative figures is as follows: 

47 (a) Omitted 


47 (b) Duplication of 


Total 


errors 

Adjusted 

2009 Balance 


Balance sheet: 

Land 27,748,800 180,000 - 180,000 27,928,800 

Land improvements 8,790,200 8,000 - 8,000 8,798,200 

Buildings 37,598,500 50,000 - 50,000 37,648,500 

Investment Property 220,000 (220,000) (220,000) - 

Asset revaluation reserve 154,895,263 238,000 (220,000) 18,000 154,913,263 

47 (c) New assets ex survey 

New infrastructure has been discovered as a result of councils regular infrastructure survey. 

48 (c) New 

assets ex 

survey 

Total 


errors 

Bikepaths 1,134,858 1,134,858 

1,134,858 1,134,858 

The impact of this action on 2010 figures is as follows: 

47 (c) New assets ex 

survey 

Total 


errors 

Adjusted 



Balance sheet: 

Bikepaths 4,653,375 1,134,858 1,134,858 5,788,233 

Accumulated surplus 129,383,070 1,134,858 1,134,858 130,517,928 


109

Certification of the Financial Report 


110 


Standard Statements 

2009-2010 


Standard Statements 

Introduction to the Standard Statements 

Basis of preparation of Standard Statements 

Council is required to prepare and include audited Standard Statements within its Annual Report. 

These statements and supporting notes form a special purpose financial report prepared to meet 

the requirements of the Local Government Act 1989 and Local Government (Finance and Reporting) 

Regulations 2004. 

The Standard Statements have been prepared on accounting bases consistent with those used for 

the General Purpose Financial Reports and the Budget. The results reported in these statements are 

consistent with those reported in the General Purpose Financial Report. 

The Standard Statements are not a substitute for the General Purpose Financial Report, which are 

included in the Annual Report. They have not been prepared in accordance with all Australian Accounting 

Standards or other authoritative professional pronouncements. 

The Standard Statements compare Council’s financial plan, expressed through its budget, with actual 

performance. The Local Government Act 1989 requires explanation of any material variances. The 

Council adopted a materiality threshold of 10% and $200,000. Explanations have not been provided for 

variations below the materiality threshold unless the variance is considered to be material because of 

its nature. 

The budget figures included in the Standard Statements are those adopted by Council on 19 June 

2007. The budget was based on assumptions that were relevant at the time of adoption of the budget. 

The Council set guidelines and parameters for revenue and expense targets in this budget in order to 

meet Council’s business plan and financial performance targets for both the short and long term. The 

budget did not reflect any changes to equity resulting from asset revaluations as their impacts were 

not considered predictable. 

Detailed information on the actual financial results are contained in the General Purpose Financial 

Report. The detailed budget can be obtained by contacting Council or through Council’s website. The 

Standard Statements must be read with reference to these documents. 

112 


Standard Income Statement 


Income 

Actual Budget Variance Variance Notes 

$ $ $ % 

Rates and charges 19,052,712 18,938,000 114,712 0.6 

Statutory fees and fines 547,230 758,000 (210,770) (27.8) 1 

User fees 5,443,799 5,565,000 (121,201) (2.2) 

Contributions - Cash 719,112 77,000 642,112 833.9 2 

Contributions - non-monetary assets 1,799,359 - 1,799,359 100.0 3 

Grants - recurrent 13,356,608 11,959,000 1,397,608 11.7 4 

Grants - non-recurrent 3,853,863 6,400,000 (2,546,137) (39.8) 5 

Reimbursements 166,345 - 166,345 100.0 

Net gain/(loss) on sale/disposal of property, 

infrastucture, plant and equipment 1,213,748 146,000 1,067,748 731.3 8 

Other revenue 602,483 675,000 (72,517) (10.7) 

Share of other comprehensive income of 

associates and joint ventures accounted for by 

the equity method 8,457 50000 (41,543) (83.1) 

Total income 46,763,716 44,568,000 2,195,716 

Expenses 

Employee benefits 16,778,382 14,181,000 (2,597,382) (18.3) 6 

Materials and services 14,421,951 16,656,000 2,234,049 13.4 7 

Depreciation and amortisation 9,430,779 8,940,000 (490,779) (5.5) 

Finance costs 680,152 675,000 (5,152) (0.8) 

Other expenses 15,988 12,000 (3,988) (33.2) 

Total expenses 41,327,252 40,464,000 (863,252) 

Surplus (deficit) for the period 5,436,464 4,104,000 1,332,464 


113

Standard Balance Sheet 

As at 30 June 2010 


Assets $ $ $ % 

Current assets 

Cash and cash equivalents 12,235,146 6,432,000 5,803,146 90.2 9 

Trade and other receivables 3,752,515 2,955,000 797,515 27.0 10 

Inventories 78,441 103,000 (24,559) (23.8) 

Other assets 159,540 360,000 (200,460) (55.7) 12 

Non-current assets classified as held for sale 1,449,457 1,800,000 (350,543) (19.5) 13 

Total current assets 17,675,099 11,650,000 6,025,099 

Non-current assets 

Receivables 167,027 11,000 156,027 1,418.4 

Financial assets 10,000 10,000 

Investment in associates accounted for by using 

the equity method 886,797 1,107,000 (220,203) (19.9) 

Property, infrastructure, plant and equipment 299,094,109 287,798,000 11,296,109 3.9 

Total non-current assets 300,157,933 288,916,000 11,241,933 

Total assets 317,833,032 300,566,000 17,267,032 

Liabilities 

Current liabilities 

Payables 3,405,715 1,823,000 1,582,715 86.8 14 

Trust funds and deposits 429,564 327,000 102,564 31.4 

Provisions 4,914,576 4,401,000 513,576 11.7 15 

Interest bearing liabilities 1,496,328 1,650,000 (153,672) (9.3) 

Total current liabilities 10,246,183 8,201,000 2,045,183 

Non-current liabilities 

Provisions 2,944,824 2,277,000 667,824 29.3 15 

Interest Bearing Liabilities 8,142,289 8,452,000 (309,711) (3.7) 

Total non-current liabilities 11,087,113 10,729,000 358,113 

Total liabilities 21,333,296 18,930,000 2,403,296 

Net assets 296,499,736 281,636,000 14,863,736 

Equity 

Accumulated Surplus 130,517,925 129,042,000 1,475,925 1.1 

Asset Revaluation Reserve 162,150,916 149,472,000 12,678,916 8.5 

Reserves 3,830,895 3,122,000 708,895 22.7 16 

Total equity 296,499,736 281,636,000 14,863,736 

The accompanying notes form part of these standard statements 

114 


Standard Cash Flow Statement 

For the period ended 30 June 2010 


$ $ $ % 

Cash flows from operating activities 

Rates 18,876,469 18,938,000 (61,531) (0.3) 

Statutory fees and fines 547,230 758,000 (210,770) (27.8) 1 

User fees (inclusive of GST) 6,355,928 5,565,000 790,928 14.2 17 

Contributions (inclusive of GST) 791,023 77,000 714,023 927.3 2 

Grants (inclusive of GST) 17,715,380 18,359,000 (643,620) (3.5) 

Reimbursements (inclusive of GST) 182,980 - 182,980 100.0 

Interest 597,649 625,000 (27,351) (4.4) 4 

Other receipts 4,834 50,000 (45,166) (90.3) 

Net GST refund 1,277,795 - 1,277,795 100.0 17 

Payments to suppliers (inclusive of GST) (18,236,124) (17,792,000) (444,124) 2.5 

Payments to employees (including reduncancies) (16,738,316) (13,966,000) (2,772,316) 19.9 6 

Net cash provided by operating activities 11,374,848 12,614,000 (1,239,152) (9.8) 

Cash flows from investing activities 

Payments for property, infrastructure, plant and equipment (11,021,531) (15,885,000) 4,863,469 (30.6) 19-23 

Proceeds from sale of assets 1,816,392 1,646,000 170,392 10.4 5 

Payments for investments 149,962 - 149,962 100 

Net cash used in investing activities (9,055,177) (14,239,000) 5,183,823 36.4 

Cash flows from financing activities 

Proceeds from borrowings 900,000 1,350,000 (450,000) (33.3) 18 

Finance costs (680,152) (675,000) (5,152) 0.8 

Repayment of borrowings (1,486,237) (1,484,000) (2,237) 0.2 

Net cash used in financing activities (1,266,389) (809,000) (457,389) 56.5 

Net increase (decrease) in cash held 1,053,282 (2,434,000) 3,487,282 143.3 

Cash at the beginning of the year 11,181,864 8,866,000 2,315,864 26.1 

Cash and cash equivalents at the end of year 12,235,146 6,432,000 5,803,146 

Reconciliation of Operating Result and Net Cash Flows from Operating Activities 

for the year ending 30th June 2010 

Net surplus (deficit) from operations 5,436,464 4,104,000 1,332,464 32.5 0 

Depreciation and amortisation 9,430,779 8,940,000 490,779 5.5 

Recognition of Landfill rehabilitation 96,719 - 96,719 

(Profit) loss on sale of property, plant and equipment 5,436,464 4,104,000 1,332,464 100.0 5 

Finance costs 680,152 675,000 5,152 0.8 


Share of High Country Library Corporation surplus 8,457 (50,000) 58,457 (116.9) 

Fair Value adjustments for assets available for sale - - - 

Net movement in current assets and liabilities (11,513,546) (5,159,000) (6,354,546) 123.2 

Net Cash inflow (outflow) from operating activities 11,374,848 12,614,000 (1,239,152) 



115

Standard Statement of Capital Works 


Capital Works Areas 


$ $ $ % 

Bridges 353,466 376,000 (22,534) (6.0) 

Buildings 1,748,594 2,448,000 (699,406) (28.6) 19 

Drainage 35,820 31,000 4,820 15.5 

Furniture and fittings 337,593 557,000 (219,407) (39.4) 20 

Landfill assets 18,195 - 18,195 100.0 

Land improvements 578,352 4,987,000 (4,408,648) (88.4) 21 

Parks, gardens and recreation 311,361 75,000 236,361 315.1 22 

Plant and equipment 2,374,705 2,048,000 326,705 16.0 23 

Roads and infrastructure 5,263,445 5,363,000 (99,555) (1.9) 

Total capital works 11,021,531 15,885,000 (4,863,469) 

Represented by :- 

Renewal 6,106,533 7,346,000 (1,239,467) (16.9) 

Upgrade 2,720,121 3,605,000 (884,879) (24.5) 

Expansion 453,147 129,000 324,147 251.3 

New assets 1,741,730 4,805,000 (3,063,270) (63.8) 

Total Capital Works 11,021,531 15,885,000 (4,863,469) 

Property, infrastucture, plant and equipment movement 

reconciliation worksheet 

The movement between the previous year and the 

current year in property, infrastructure, plant and 

equipment and as shown in the Balance Sheet 

links to the net of the following items: 

Total capital works 11,021,531 15,885,000 (4,863,469) (30.6) 0 

Asset revaluation movement 7,237,653 - 7,237,653 100.0 24 


Recognition of rehabilitation of landfill 1,349,444 - 1,349,444 - 15 

Depreciation and amortisation (9,430,779) (8,940,000) (490,779) 5.5 

Written down value of assets sold (362,524) (1,500,000) 1,137,476 (75.8) 5 

Recognition of previously unrecognised assets 1,134,858 - 1,134,858 - 

Transfers of non current assets classified as held 

for sale (350,974) 

Net movement in property, infrastructure, plant 

and equipment 12,398,568 5,445,000 7,304,542 


116 


Notes to the Standard Statements 


1 

Budgeted building services income reclassified as user fees. 

2 Contributions received for recreation projects brought forward from 08/09 and unbudgeted contribution towards water 

relocation works associated with the intersection improvements at Rowan and Phillipson Streets. 

3 New infrastucture assets are recognised as subdivisions reach practical completion. During 2009/10 these include 

Arlington Park, Casino Court, Collyndale Gardens Estate, Monash Park Estate, among others. These assets, 

constructed by developers, are not included in Council's budget. 

4 The first instalment of grants commission grants for 2010/11 financial year was paid in advance, additional recurrent 

funding received for children's services and homecare services. 

5 Ovens River/Faithful St precinct project funding not received totalling $2.7million. 

6 Reclassification of packaged care advisor salaries transferred from materials and services, combined with reduced 

vacancies. Additionally, Council's workcover premium exceeded budget. 

7 Reclassification of packaged care advisor salaries transferred from materials and services. Additionally, a number of 

operational projects carried forward to the 2010/2011 financial year. 

8 Budgeted sales of land delayed from 2008/09 to 2009/10 comprising Sinclair Drive allotments $160,000, Kerr Street 

$300,000 and aerodrome $495,000. 

9 

Cash assets significantly greater than budget primarily due to capital works program underspent. 

10 Rate receivables have increased by 17% over 2009. This is partly due to an increase in rates raised of 4% and the 

remainder due to slower payment of rates by ratepayers. Other receivables include reimbursement by State Revenue 

Office for property valuations also increased accrued interest on investments compared to budget. 

11 Other assets comprises prepaid expenses. At 30 June, 2010 prepayments were reduced by delaying insurance 

premium payments until July. 

12 Property sales including Kerr Street and Sinclair Drive allotments have reduced this balance sheet item. 

13 Significant accounts payable balances at June 2010 include amounts owing for waste compaction units of $696K, 

Council's corporate software solution - $89K, Wangaratta Government Centre stage II redevelopment - $98K, Roy 

Street guard rail - $108K, motor vehicle purchases $103, Ovens River/Failthful Street project - $65K, and resealing 

works $53K. 

14 Provisions include a further $1.3million provision for landfill rehabilitation which was not allowed for in Council's 

budget. 

15 Transfer to industrial land sales reserve budget for 2008/09 now undertaken for land sales brought forward and 

settled in 2009/10. 

16 

Budget framed exclusive of GST. 

17 Borrowings for the Showgrounds redevelopment deferred to 2010/2011 - $450K. 

18 Building projects carried forward to 2010/11 financial year include the Wangaratta Government Centre redevelopment 

of $407K. 

19 Furniture and fittings capital expenditure includes a payment of $425,000 for Council's corporate software system, 

which was budgeted for and paid for in July 2009, however, included in 2008/09 capital expenditure. 

20 Ovens River/Faithful St precinct project funding not received for expenditure totalling $3 million. Additionally, 

expenditure at North Wangaratta industrial estate to be carried forward to 2010/11 - $515K. 

21 Significant parks and gardens capital works brought forward from 2008/09 including Wangaratta Maint Rd landscape 

renovation and playground renewals. 

22 Significant plant and equipment purchases brought forward from 2008/09. 

23 Significant asset revaluations are represented by an increase in the Asset Revaluation Reserve of $8.4M. This 

movement was not known at budget preparation. 


117

Certification of Standard Statements 


118 


Rural City of Wangaratta ANNUAL REPORT 2009 - 2010 119

120 


Wangaratta Government Centre 

Corner of Ford and Ovens Streets 

Wangaratta 3677 

PO Box 238 Wangaratta 3676 

Telephone: 03 5722 0888 Facsimile: 03 5721 9526 

Email: council@wangaratta.vic.gov.au 

Web: www.wangaratta.vic.gov.au

Rural City of Wangaratta Annual Report 2009-2010 (4372 KB)

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