2010 - Yarriambiack Council

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NOTES TO THE ACCOUNTS Note 41 Capital Expenditure Capital expenditure areas Note 2009/2010 $’000 2008/2009 $’000 Buildings 438 122 Heritage Buildings 53 63 Plant & Machinery 890 883 Office Equipment 203 81 Roads and Streets 2,868 3,150 Footpath, Kerb and Channel 419 272 Bridges - 4 Drainage 8 10 Tanks and Bores 138 177 Gravel Pits and Garbage Tips 109 49 Total capital works 5,126 4,811 Represented by: Renewal (a) 3,786 3,146 Upgrade (b) 1,340 1,665 Expansion (c) - - Total capital works 5,126 4,811 Property, plant and equipment infrastructure 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: Note 2009/2010 $’000 2008/2009 $’000 Total capital works 5,126 4,811 Asset revaluation movement 28 18,365 5,544 Depreciation / Amortisation 11 (5,273) (5,078) Written down value of assets sold 15 (2,430) (544) Net movement in property, plant and equipment, infrastructure 22 15,788 4,733 (a) Renewal Expenditure on 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. Annual Report 2009/10 83
NOTES TO THE ACCOUNTS Note 41 Capital Expenditure (continued) (b) (c) 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 Expansion Expenditure which extends an existing asset, at the same standard as is currently enjoyed by residents, to a new group of users. 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. Note 42 Special Committees and other activities Committee Purpose Section 86 Committees Woomelang Units Woomelang Multi Purpose Centre Murtoa Units Warracknabeal Saleyards Committee of Management Hopetoun Swimming Pool Warracknabeal Leisure Centre Tempy Swimming Pool To manage and administer the units To manage and administer functions of the centre To manage and administer the units To manage saleyard activities for Council To manage and administer operation of the swimming pool To manage and administer operation of the Leisure Centre To manage and administer operation of the swimming pool Other Occupational Health & Safety Committee To manage O H & S activities for the Council Tender Evaluation Committee To evaluate tenders for the Council Enterprise Bargaining Consultative Committee To facilitate the implementation of the Agreement Annual Report 2009/10 84
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CONTENTS SHIRE AT A GLANCE 2 REPORT
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REPORT FROM THE MAYOR As Mayor of Y
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COUNCILLOR PROFILES Mayor Jean Wise
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SENIOR MANAGEMENT Chief Executive O
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DEPARTMENTAL REPORTS Department of
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Community Services Gavin Blinman Ob
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Infrastructure Services Management
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CONTRIBUTIONS & DONATIONS (continue
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• Yarriambiack Shire Council will
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December 2009 • Cr Jean Wise repl
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• Yarriambiack Shire Council, wit
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INFORMATION TO BE MADE AVAILABLE TO
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ABOUT US Equal Employment Opportuni
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VICTORIAN GOVERNMENT INDICATORS 201
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Summary of explanations of major va
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INDEPENDENT AUDIT Annual Report 200
Page 34 and 35: STANDARD STATEMENTS Notes to the St
Page 36 and 37: STANDARD INCOME STATEMENT Major Var
Page 38 and 39: STANDARD BALANCE SHEET Major Varian
Page 40 and 41: STANDARD CASH FLOW STATEMENT Major
Page 42 and 43: CERTIFICATION OF STANDARD STATEMENT
Page 44 and 45: GENERAL PURPOSE FINANCIAL STATEMENT
Page 46 and 47: GENERAL PURPOSE FINANCIAL STATEMENT
Page 48 and 49: NOTES TO THE ACCOUNTS INTRODUCTION
Page 50 and 51: NOTES TO THE ACCOUNTS Note 1 Signif
Page 56 and 57: NOTES TO THE ACCOUNTS Note 3 Rates
Page 58 and 59: NOTES TO THE ACCOUNTS Note 5 User c
Page 60 and 61: NOTES TO THE ACCOUNTS Note 12 Contr
Page 62 and 63: NOTES TO THE ACCOUNTS Note 17 Cash
Page 64 and 65: NOTES TO THE ACCOUNTS Note 22 Prope
Page 66 and 67: NOTES TO THE ACCOUNTS Note 22 Prope
Page 68 and 69: NOTES TO THE ACCOUNTS Note 26 Provi
Page 70 and 71: NOTES TO THE ACCOUNTS Note 28 Reser
Page 72 and 73: NOTES TO THE ACCOUNTS Note 32 Super
Page 74 and 75: NOTES TO THE ACCOUNTS Note 36 Finan
Page 80 and 81: NOTES TO THE ACCOUNTS Note 38 Relat
Page 82 and 83: NOTES TO THE ACCOUNTS Note 39 Reven
Page 86 and 87: NOTES TO THE ACCOUNTS CERTIFICATION
Page 88: NOTES TO THE ACCOUNTS INDEPENDENT A
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2010 - Yarriambiack Council

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