City of Greater Bendigo Budget 2016/2017

City of Greater Bendigo 

Budget 2016/2017 

Greater Bendigo - Working together to be Australia’s 

most liveable regional city.

Main cover image: 

Sun Loong at the Hazeldene’s Bendigo Easter Festival 

Sub images: 

1. Concrete work for the bridge replacement on the Heathcote-East Baynton Road 

2. Soccer match at the Epsom Huntly Recreation Reserve

TABLE OF CONTENTS 

Page 

Mayor's Introduction, Cr Rod Fyffe 

Chief Executive Officer's Summary 

1 

2 

Budget Reports 

4 

1. Link to the Council Plan 5 

2. Services and Service Performance Indicators 9 

3. Financial Statements 22 

4. Financial Performance Indicators 29 

5. Other Budget Information 31 

6. Capital Works Program 33 

7. Rates and Charges 38 

Budget Analysis 

50 

8. Summary of Financial Position 51 

9. Budget Influences 56 

10. Analysis of Operating Budget 60 

11. Analysis of Budgeted Cash Position 66 

12. Analysis of Capital Budget 69 

13. Analysis of Budgeted Financial Position 74 

Long Term Strategies 

77 

14. Strategic Resource Plan 78 

15. Rating Information 80 

16. Summary of Other Strategies 87 

Appendices 90 

A Fees and Charges Schedule 91 

B Budget Processes 111 

C Capital Evaluation 112 

C1 List of Capital Works Program 115 

D Maps 119 

E Glossary of Terms 124 

Greater Bendigo City Council Budget - 2016/17

Greater Bendigo City Council Budget - 2016/17

Mayor’s Introduction, Cr Rod Fyffe 

I am pleased to introduce the City of Greater Bendigo’s (COGB) 2016/17 Budget. This year’s Budget includes 

$99.3 million in capital works including maintaining and renewing existing infrastructure. The City will also invest 

$170 million in service delivery through the operating Budget. 

The Budget advances the priorities outlined in the Council Plan 2013-2017; leadership and governance, planning 

for growth, presentation and vibrancy, productivity and sustainability. As this is the final year of the current Council 

term, the focus of this Budget is completion of our current commitments. 

The Budget proposes a rate increase of 2.5 per cent. This is in line with the Victorian Government’s new Fair Go 

Rates System which has capped rates increases by Victorian councils to the forecast movement of 2.5 per cent in 

the Consumer Price Index. Rates, along with fees and user charges, and State and Federal Government grants 

and funding will allow the City to deliver its program of projects and services. 

The Budget includes funding for important infrastructure projects which will have significant benefits for the whole 

of Greater Bendigo. These projects include the Bendigo Airport Redevelopment ($9.2 million, including State and 

Federal contributions), the expansion of the Bendigo Stadium ($14 million, including State and Bendigo Stadium 

Ltd contributions), the Strathfieldsaye Early Learning Community Hub ($2.7 million), the Barrack Reserve Pavilion 

Redevelopment in Heathcote ($1.8 million), and the Greater Bendigo Indoor Aquatic and Wellbeing Centre ($25.7 

million, including State and Federal contributions). 

The Budget also includes funding for the next stage of the Canterbury Park Redevelopment in Eaglehawk. There 

is $350,000 for the construction of the social pavilion and $250,000 towards the development of the Canterbury 

Park Central Activity Area. The Marist Community Recreation Precinct will also receive $500,000. 

New initiatives in this year’s Budget include $3.3 million for the reconstruction of the Scott Street Bridge in White 

Hills, the construction of the Bendigo Tennis Pavilion ($1 million), the Eaglehawk Regional Play Space ($500,000) 

and the Garden Gully Community Pavilion Design ($200,000). The Budget also includes around $2 million for new 

or upgraded footpaths across the municipality. 

A number of parks and reserves will benefit from lighting upgrades including Lake Weeroona ($50,000), Lake 

Neangar ($48,000), Strathfieldsaye Junior Football Oval ($170,000) and also general street lighting ($267,500). 

To maintain existing infrastructure, the Budget will see $13.7 million invested in renewing sealed roads and $3.9 

million to renew drainage across the municipality. There is also $600,000 for the Nolan St Bridge, $90,000 to 

renew the College Crescent Play Space, $120,000 for Stage 2 of the Strathdale Park Play Space renewal and 

$100,000 for the Summit Drive Play Space. 

Recreation facilities are another focus with $275,000 earmarked for new nets at the Bendigo Cricket Club, 

$270,000 for the Bendigo Regional BMX Facility Redevelopment, $300,000 for the design and construction of 

shade shelter at the Queen Elizabeth Oval and $400,000 for swimming pools. 

Heathcote will benefit from $120,000 for the Heathcote Independent Living Estate, $60,000 to upgrade heating 

and lighting at the Heathcote RSL and $5,500 for the Heathcote Winery Signage program. 

The operating Budget will continue to fund important community services including maternal and child health 

services, youth services, home support services, childcare, tourism and visitor services, economic development, 

the Bendigo Art Gallery, the Capital and Ulumbarra theatres, street cleaning, maintaining parks, gardens and 

recreation facilities, rubbish and recycling collection, statutory planning and strategy. 

Council is confident this Budget will help to achieve its vision of being Australia’s most liveable regional city. It 

includes significant funding for large scale projects which will benefit the wider Greater Bendigo community, but 

money has also been allocated for smaller projects, for maintaining and upgrading our key infrastructure and 

assets like roads and footpaths and into providing ongoing services to the community. 

Cr Rod Fyffe 

Mayor 

1 Greater Bendigo City Council Budget - 2016/17

Chief Executive Officer's Summary 

The Greater Bendigo City Council has prepared a proposed Budget for 2016/17 which is aligned to the vision in the 

Council Plan 2013-2017. The Budget sets out the resources required to maintain and improve services and 

infrastructure as well as deliver projects and services that are valued by our community, and do this within the rate 

increase mandated by the State Government for the 2016/17 year. 

The proposed Budget includes an unusually high operating surplus of $54 million. The higher than normal operating 

result includes capital revenue of $36.9 million of contributions and grants that are used to fund the Capital Works 

program of $99.3 million. It is worth noting that the revenue is accounted for in the operating result, however the 

expenditure is not. 

The Council had previously forecast rate increases of 5% in future years to fund the delivery of services and 

projects needed by the community as well as accommodating the growth that is occurring in Bendigo. We have 

worked hard to find substantial savings in costs and identified some efficiencies to build a budget that can fit within 

the 2.5% rate cap set by the State Government. Many of these efficiencies and savings are of a one-off nature. 

There is no doubt that as we look forward to future Budgets the rate cap will place strain on Council’s revenue 

raising, which will challenge Council’s ability to deliver services and infrastructure for the community in future years. 

Council will need to work hard to remain financially sustainable over the medium term and has developed a 

program of service reviews to further complement the efficiency measures already put in place. 

The proposed Budget delivers on the actions that are listed in the Council Plan for the coming year, as well as 

delivering ongoing services to the community. There is a major Capital Works program totalling $99.3 million. This 

includes $51 million for new assets, $28 million for renewing existing assets, $7.4 million upgrading some of our 

infrastructure and buildings and $12.8 million on expansion works. 

This program includes the significant investment into the delivery of the Bendigo Indoor Aquatic and Wellbeing 

Centre, the Bendigo Airport redevelopment and the Bendigo Stadium expansion. These three projects have been 

priority projects for the Council for some time and we will see them all take major shape over the 2016/17 year. 

More information on the capital works proposed can be found in section 10. 

Of note in the proposed Budget is the inclusion of funds for the introduction of a kerbside organics collection to 

begin during the year. This has been a service that has been developed as part of the Waste and Resource 

Management Strategy and follows a trial organics collection that took place during 2015/16. 

The State Government Fair Go Rate System will come into effect from the start of the 2016/17 year. The rate cap is 

set by applying the State Government projected CPI for 2016/17 of 2.5% to the General Rates of each Municipality. 

This has been incorporated into this budget. Council has the ability to set Waste Charges at levels that meet the 

costs of providing that service and these are proposed to increase by 4.2% in 2016/17. 

As required by the Local Government Act, Council completed a revaluation of all rateable properties as at 1 

January 2016. While the revaluation does not alter the amount of rates collected, it does redistribute rates across 

the municipality according to property values. Even though rate capping has been introduced this year, some 

people will see their rates go up by more than 2.5% and others will see them go up by less. This is because 

changes in property value impacts the rates to be paid. 

The proposed Budget is influenced by a number of external and internal factors. These include: 

• Managing the impact of being a growing regional city. 

• Introduction of the State Government rate cap. 

• A constrained Federal and State Government fiscal environment including the freezing of indexation of some 

recurrent grants. 

• The increased regulatory environment in which the City of Greater Bendigo operates. 

• Picking up the costs of some services delivered on behalf of the State and Federal Governments. 

• The potential future liability of the Defined Benefits Superannuation Fund. 

• Delivery of the Council Plan. 

• Adhering to the Budget Principles adopted by the Council. 

• Investment in developing the City of greater Bendigo workforce. 

• The need to replace and upgrade ageing infrastructure. 

• Complying with the provisions of the City of Greater Bendigo Enterprise Agreement. 


• An ongoing focus on greater efficiency. 

The total revenue to be collected for 2016/17 is $210.4 million, comprised of rates and charges, statutory fees and 

fines, user charges, fees and fines, contributions and interest on investments (Section 10). This will be used to fund 

operating costs and in part the capital works program. Other funding will include $17 million of new borrowings, $1.7 

million from asset sales and $16.9 million from cash and reserves. 

This is the largest budget prepared by this Council, particularly with the inclusion of the three large projects 

identified earlier. It has been carefully prepared to ensure that the council can continue to provided day to day 

services to the community, deliver capital projects that are for community use that are important to our people, and 

to provide a stable financial position for the following financial period. 

More detail on the budget is provided throughout the document. 

Craig Niemann 

Chief Executive Officer 


Budget Reports 

The following reports include all statutory disclosures of information and are supported by the analysis contained in 

sections 8 to 16 of this report. 

This section includes the following reports and statements in accordance with the Local Government Act 1989 and 

the Local Government Model Financial Report. 

1 Links to the Council Plan 

2 Services and Service Performance Indicators 

3 Financial Statements 

4 Financial Performance Indicators 

5 Other Budget Information 

6 Capital Works Program 

7 Rates and Charges 


1. Link to the Council Plan 

This section describes how the Annual Budget links to the achievement of the Council Plan within an overall 

planning framework. This framework guides the Council in identifying community needs and aspirations over the 

long term (Greater Bendigo 2036), medium term (Council Plan, Strategic Resource Plan) and short term (Annual 

Actions and Budget) and then holding itself accountable (Annual Report and Audited Statements). 

1.1 Planning and Accountability Framework 

The Strategic Resource Plan is part of, and prepared in conjunction with the Council Plan, and is a rolling four year 

plan that outlines the financial and non-financial resources that Council requires to achieve the strategic objectives 

described in the Council Plan. The Annual Budget is framed within the Strategic Resource Plan, taking into account 

the services and initiatives which contribute to achieving the strategic objectives specified in the Council Plan. 

The timing of each component of the planning framework is critical to the successful achievement of the planned 

outcomes. A new Council Plan, including the Strategic Resource Plan, is required to be completed by 30 June 

following a general election and is reviewed each year in advance of the Annual Budget process. 


The diagram below depicts the strategic planning framework of Council. 

In addition to the above, Council has a long term plan (Vision 2036) which articulates a community vision, mission 

and values. The Council Plan is prepared with reference to Council's long term Community Plan. 

Council's Planning and Reporting framework is underpinned by Federal, State and Regional Strategic Plans, 

Policies and Legislation. 


1.2 Our Purpose 

Vision and Values 

Council Vision 

Working together to be Australia’s most liveable regional city. 

Council Values 

Council wants the community to continue to have reason to be proud of the city and will do this through: 

• 

Transparency - Information about Council decisions is readily available and easily understood. 

• 

• 

• 

• 

Efficiency and effectiveness - Council provides services based on evidence of need and demonstrates 

continuous improvement in the delivery of services. 

Inclusion and consultation - Council uses a range of engagement strategies to ensure community members 

can understand and take part in discussion that informs the development of new strategies and actions. 

Clear, decisive and consistent planning - In a rapidly growing municipality, Council undertakes to plan 

effectively for our long term future. 

Respect for community priorities and needs - Council will advocate for improved services for community 

members and will consider community impact and feedback regarding the decisions it makes. 

Staff Organisational Values 

Working together to be the best we can for the community: 

• 

• 

• 

• 

• 

• 

We Lead 

We Learn 

We Contribute 

We Care 

We Respond 

We Respect 

1.3 Themes 

Council delivers activities and initiatives under 34 major service categories. Each contributes to the achievement of 

one of the five themes as set out in the Council Plan for the 2013-17 years. The following table lists the five themes 

as described in the Council Plan. 

Themes 

Description 

1. Leadership and Good 

Governance 

• Council demonstrates leadership in its decisions to meet future needs and 

challenges. 

• Lobbying and advocacy about agreed priorities place Greater Bendigo at the 

forefront of policy and funding considerations. 

• Community members are supported to take an active part in democratic 

engagement. 

• Continuous improvement methods are used to ensure the standard of service 

delivery is excellent. 

• Long term planning and staff capacity building help to develop a resilient 

organisation. 

2. Planning for Growth • Greater Bendigo plans for the needs of our growing population through the 

preparation of long-term strategies and the development of major new assets 

and supporting infrastructure. 

• Greater Bendigo residents, businesses and communities are connected with 

accessible transport options. 

• Planning ensures residents have access to diverse, affordable and 

sustainable housing choices. 

• Effective telecommunication options connect business and community 

members. 


3 Presentation and Vibrancy • High quality public space infrastructure, programs and services are planned 

and delivered that support Greater Bendigo to be Australia’s most liveable 

regional city. 

• Diverse sporting, recreational and artistic experiences are offered for 

residents and visitors. 

• Activities, groups and networks enable people to be connected and feel 

welcome. 

• Greater Bendigo is a child friendly city where people report improved health 

and wellbeing and they can feel safe. 

• Greater Bendigo is a drawcard for visitors. 

4. Productivity 

• Greater Bendigo has a vibrant and diverse economy that grows jobs and 

enables good living standards. 

• Bendigo is a centre for innovation and creativity that helps build economic 

sustainability. 

• Educational diversity and support for lifelong learning is fostered. 

5. Sustainability 

• The built and natural qualities that make Greater Bendigo an attractive and 

appealing place are valued and conserved. 

• Council demonstrates leadership in reducing our environmental footprint. 

• We help to build community resilience for managing the impacts of climate 

change. 

• Council manages its resources, assets & infrastructure for the long term. 


2. Services and Service Performance Indicators 

This section provides a description of the services and initiatives to be funded in the Budget for the 2016/17 year 

and how these will contribute to achieving the strategic objectives outlined in the Council Plan. It also describes a 

number of major initiatives, initiatives and service performance outcome indicators for key areas of Council’s 

operations. Council is required by legislation to identify major initiatives, initiatives and service performance 

outcome indicators in the Budget and report against them in their Annual Report to support transparency and 

accountability. The relationship between these accountability requirements in the Council Plan, the Budget and the 

Annual Report is shown below. 

In order to demonstrate the full cost of Council services, the City of Greater Bendigo allocates the cost of a number 

of internal support areas to other service units of Council. These include Finance, Information Management, 

People and Performance and Customer Service. 


2.1 Theme 1: Leadership and Good Governance 

Council demonstrates leadership to assure the community that there is capacity and flexibility to plan for and 

manage emerging challenges, as well as responding to immediate needs and concerns. Good governance is 

evident in transparent and well-informed decision making for the long term, sound management of resources and 

diverse and effective engagement with community members. 

Services 

Service Unit 

Rating and Valuation 

Services 

Information 

Management 

Description of Services Provided 

Executive Services The Executive Services Unit provides strategic leadership to the 

organisation, timely and effective CEO, Mayor and Councillor support, 

timely and compliant Council meetings, responsive implementation of the 

Independent Review, authoritative advice on civic administration, 

governance and legislative compliance, comprehensive monitoring and 

implementation of Council resolutions. High-level internal and external 

communication, high quality online, verbal, printed, radio, television and 

web-based communication is also provided by the Unit. 

Organisation Support The Organisation Support Directorate advises Council on matters 

relating to the Directorate, contributes to the executive management of 

COGB and contributes to the good governance of the Goldfields Library 

Corporation, the Bendigo Regional Archives Centre Inc. and the Bendigo 

Stadium Finance Committee by representing COGB on these bodies. 

The Directorate provides funding support for the Discovery Science and 

Library Services 

People and 

Performance 

Technology Centre. 

The Goldfields Library Corporation, of which COGB is one of the four 

member municipalities, provides a public library service to four sites 

throughout the municipality in Bendigo, Kangaroo Flat, Eaglehawk and 

Heathcote, along with the mobile library, and operates the Bendigo 

Regional Archive Centre. 

The Rating and Valuation Services Unit provides statutory valuations for 

rating purposes, provides asset and insurance valuations and maintains 

the integrity and updates the land information database. The Unit also 

annually levies and collects rates and charges, maintains the corporate 

property database, maintains the central name register of ratepayers and 

prepares voters rolls. 

The People and Performance Unit supports COGB to ensure it has the 

right people delivering the right outcomes. The Unit achieves its purpose 

through building a productive, high performance culture, providing 

advice, support and assurance on risk, opportunities and performance 

and developing a continuously improving and change resilient 

organisation. 

The Information Management Unit is responsible for providing, 

developing and maintaining corporate Information and Communications 

Technology systems and continually improving business processes. The 

Unit also manages records and the record archive, Ombudsman 

requests and privacy matters. 

Contract and Project The Contract and Project Coordination Unit provides best practice 

Coordination 

tendering and contracting services and provides a Project Management 

office with sound governance processes and continual development of 

project managers and project management tools. 

Customer Support The Customer Support Unit provides an effective and efficient Call 

Centre as the first point of contact for our customers. The Unit also 

manages events and activities in the CBD on behalf of COGB and 

delivers information and cashiering services at service centres at 

Lyttleton Terrace, Bendigo and High Street, Heathcote. 

*Cost allocated across other units 

Expenditure 

(Revenue) 

Net Cost 

$'000 

3,769 

(144) 

3,625 

473 

(10) 

463 

3,083 

0 

3,083 

2,886 

(1,105) 

1,781 

3,582 

(1,805) * 

1,777 

(115) 

1,662 

3,812 

(3,531) * 

281 

762 

(13) 

749 

1,957 

(912) * 

1,045 

(14) 

1,031 


Major Initiatives 

1 

Citizens' Jury, provision for an independent jury process to inform development of the 2017-2021 Council 

Plan (Net cost $58,000). 

Initiatives 

2 

3 

4 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

Better response to Customer needs over periods of planned and unplanned leave, increase 0.7 full time 

equivalent (FTE) casual support staff hours (Net cost $53,890). 

Employ a Graphic Designer 1 FTE to increase the capacity of the Communications Team to provide this 

service to the organisation rather than using an external Graphic Designer (Net cost $0). 

My Community Connect, marketing partnership between COGB and Southern Cross Austereo to enable free 

promotion of not for profit community events and community engagement activities. This gives a greater 

exposure to the COGB brand supporting the community and not for profit (Net cost $15,000). 

Employ a Community Engagement Adviser 1 FTE to better coordinate community engagement activities and 

provision of expert advice and assistance to staff across the organisation (Net cost $87,217). 

Internet Service upgrades to enable a higher internet speed and meet increased demand on the service as 

more remote sites use the internet (Net cost $60,000). 

Completion of the biannual organisation culture survey (Net cost $30,000). 

Making the temporary Valuer position ongoing at 0.8 FTE to improve the timelines for the processing of 

supplementary valuations, the additional income will offset the cost of the position (Net cost $0). 

Improve financial analysis of the business and provide information to senior levels of management and 

Councillors through the appointment of an Accountant 1 FTE (Net cost $73,909). 

Deliver the Apprentice scheme in the Works unit employ 1 FTE which provides a career path for the young 

people in the community and encourages a culture of learning (Net cost $47,708). 

Social Media Monitoring Software which will enable the City to stay better informed about issues in the 

community and allow for them to be addressed in real time (Net cost $12,500). 

Water for grading unsealed road repairs to provide safer rural roads (Net cost $200,000). 

Human Resource Advisor increase to 1 FTE and make an ongoing role to assist the organisation in 

maintaining required HR levels (Net cost $54,334). 

Project support for Service Reviews employ 1 FTE and a 0.65 FTE to successfully implement the 

independent Review recommendation of service reviews (Net cost $126,981). 

Service Performance Outcome Indicators 

The following indicators outline how we intend to measure achievement of service objectives. 

Service 

Governance 

Indicator 

Satisfaction 

Performance Measure 

Satisfaction with Council 

Computation 

Community satisfaction rating out 

decisions 

of 100 with how Council has 

performed in making decisions in 

the interests of the community 

Libraries Participation Active library members [Number of active library members/ 

municipal population] x100 


2.2 Theme 2: Planning for Growth 

During this term Council has made a strong commitment to complete significant planning work to develop detailed 

and long term plans around integrated transport and future residential needs. This encompasses projects that 

contribute to achieving the vision of Greater Bendigo becoming the most liveable regional city in Australia, and 

covers development of infrastructure that differentiates the municipality as an affordable, comfortable, connected 

and safe place to live and provides for modern and future lifestyle and cultural choices. 

It is essential that Greater Bendigo plans for the future and presents compelling arguments to the State and Federal 

Governments for funding to deliver on the plans, especially major infrastructure items. 

There are competing demands in community priorities and internal funding decisions in the desires to plan for 

growth, maintain the existing infrastructure to safe and acceptable standards and meet increasing demand for 

social services and new infrastructure. 

These strategies ensure Greater Bendigo adapts to the needs of a growing and increasingly diverse population 

smoothly and positively. 

Services 

Expenditure 

Service Unit Description of Services Provided (Revenue) 

Net Cost 

Planning and 

Development 

The Planning and Development Directorate advises Council on matters 

relating to the Directorate and contributes to the executive management 

of COGB. 

Statutory Planning The Statutory Planning Unit facilitates planning and delivery of timely and 

quality planning decisions, provides a heritage advisory and heritage 

architecture service and implements Planning Scheme Amendments, 

including the Bendigo Flood Study. Many of the services delivered by 

the Statutory Planning Unit are in accordance with State Government 

legislation and local strategies and policies adopted by Council following 

intensive community consultation. 

Strategy 

The Strategy Unit facilitates, coordinates and develops strategies, plans 

and advice that provide direction and guidance for Council to make 

decisions and implement projects, planning scheme provisions, land use 

change, social and community development, health and wellbeing, 

integrated transport and the heritage management for the municipality. 

Major Projects The Major Projects Unit focusses on major projects that involve 

significant funding from external sources, significant stakeholder 

engagement and require detailed planning, design and delivery. The 

Unit contributes to the economic, cultural and social prosperity of our 

region by effectively delivering identified major projects, successfully 

cooperating and proactively developing the Greater Bendigo Indoor 

Aquatic and Wellbeing Centre, the Bendigo Airport and the Bendigo 

Stadium expansion and, in doing so, continues to raise the municipality’s 

profile as an exceptional place in which to live, work, invest and visit. 

$'000 

478 

(6) 

472 

3,513 

(809) 

2,704 

1,993 

(6) 

1,987 

897 

(128) 

769 



15 

16 

17 

18 

19 

Construction of the Social Pavilion at Canterbury Park, Eaglehawk (Net cost $350,000). 

Commence construction of the Greater Bendigo Indoor Aquatic and Wellbeing Centre, Kangaroo Flat (Net 

cost $10,325,000). 

Commence construction of the Garden for the Future at Bendigo Botanic Gardens, White Hills (Net cost 

$2,365,000). 

Construction of the Bendigo Airport Runway (Net cost $3,707,000). 

Construction of the Barrack Reserve Pavilion, Heathcote (Net cost $1,630,000). 

Initiatives 

20 

21 

22 

Additional planning legal costs to accommodate ongoing legal fees associated with fulfilling legislative 

requirements (Net cost $23,000). 

Progress the Marong Structure Plan and Developers Contribution Plan as Marong has been identified as a 

township to accommodate substantial growth (Net cost $65,000). 

Planning Strategies - Implementation through planning scheme amendments which require expert advice and 

incur planning panel costs (Net cost $115,000). 

23 

Bendigo Airport certification, this is the transition from a registered to a certified aerodrome. 

required change with the construction of the new runway (Net cost $0). 

This is a 

24 

25 

26 

27 

Employ an Integrated Transport and Land Use Strategy (ITLUS) Community Engagement Implementation 

Officer at 1 FTE. This would ensure that COGB is able to work with the various stakeholders and key 

Government agencies to progressively implement ITLUS (Net cost $93,165). 

Prepare Marong Business Park business case, which will be used as the strategic framework for the business 

park into the future to assist in attracting investment and business (Net cost $90,000). 

Conduct the Bendigo Creek Linear Trail, Pall Mall underpass feasibility study to undertake due diligence to 

determine the feasibility of this use and develop a conceptual plan for implementation (Net cost $30,000). 

Conduct the Ironbark Creek Trail feasibility study and concept design for a trail linking Garden Gully 

Recreation Reserve to Bendigo Creek Linear Trail (Net cost $30,000). 


The following indicator outlines how we intend to measure achievement of service objectives. 

Service Indicator Performance Measure Computation 

Statutory Planning Decision Making Council planning decisions upheld [Number of VCAT decisions that 

by VCAT 

did not set aside Council’s decision 

in relation to a planning application/ 

Number of VCAT decisions in 

relation to planning applications] 

x100 


2.3 Theme 3: Presentation and Vibrancy 

When people in Greater Bendigo describe it as being very liveable, they use phrases such as it ‘looks good’, is 

easy to get around, it is safe, it is affordable, and there is good access to health, education and services for people, 

including those who need help. There are choices in activities, education, housing, entertainment, sporting facilities 

and open spaces are well maintained. 

These are important features of the community to strengthen as Greater Bendigo grows and changes. New 

initiatives will be developed on the basis of equity to meet gaps in existing services or provide better access to 

existing services for members of the public. Outcomes that specifically encourage physical activity and those that 

promote mental and physical wellbeing are valued. At the same time preservation and/or promotion of the 

municipality's physical and cultural heritage remain important criteria. 

Services 

Expenditure 


Net Cost 

Capital Venues and 

Events 

Bendigo Art Gallery 

Community Wellbeing 

Active and Healthy 

Communities 

The Capital Venues and Events Unit provides quality performing arts 

programming and activities to the central Victorian region and provides 

facilities and opportunities for participation in the arts. 

The Bendigo Art Gallery develops and delivers exhibitions, public 

programs and associated events that are appealing to a range of 

audiences. The Gallery also encourages philanthropy and supports the 

Bendigo Art Gallery Foundation. Marketing opportunities are developed 

for the Gallery that are linked specifically to the exhibition program and 

continue to consolidate the Gallery as a national leader within the cultural 

sector. 

The Community Wellbeing Directorate advises Council on matters 


of COGB. 

The Active and Healthy Communities Unit plans, develops and manages 

public places for participation, encouraging and promoting a broad range 

of sport and leisure opportunities available to the residents of and visitors 

to the Greater Bendigo municipality. The Unit improves the health and 

wellbeing of residents by collaboratively planning across organisations 

influencing health through strategies such as the Municipal Public Health 

and Wellbeing Plan. 

Community Services The Community Services Unit delivers a broad range of services for the 

early childhood target group and their families including health 

promotion, prevention, care, education and advocacy. It provides 

support to frail older people, people with disabilities and their carers, 

whose capacity for independent living is at risk, or who are at risk of 

premature admission to long term residential care. 

Community Partnerships The Community Partnerships Unit encourages a collaborative approach 

with all community partners to work towards an agreed vision and 

common outcomes for children, young people and their families across 

the municipality. The Unit undertakes planning to promote diversity, 

community participation and acceptance of all cultural groups, people 

living with disabilities and older people and develops strategies to 

support this planning. The Unit also facilitates greater community 

participation in decision making, greater accountability to the community 

and encourages effective and efficient responses to community 

concerns. 

$'000 

5,426 

(3,223) 

2,203 

4,486 

(2,184) 

2,302 

514 

(5) 

509 

4,563 

(205) 

4,358 

14,273 

(11,762) 

2,511 

4,145 

(572) 

3,573 


Environmental Health 

and Local Laws 

Engineering and Public 

Space 

Parks and Natural 

Reserves 

Works 

Bendigo Livestock 

Exchange 


The Environmental Health and Local Laws Unit supports the aim of a 

community free of communicable disease, that tobacco is not sold to 

minors and that registered premises, including food and health premises, 

have safe business practices. The Unit works collaboratively with 

partners to improve safety and security in public places, regulates 

activities to ensure a healthy and safe environment and manages fire 

prevention information, preparation and activities. 

The Engineering and Public Space Unit provides a network of road and 

footpath infrastructure to service the mobility requirements of the 

municipality. The Unit designs and delivers quality passive open spaces 

as well as all levels of play spaces. Detailed designs are developed by 

the Unit for the delivery of Open Space Masterplans. The Unit is 

responsible for the implementation of the Bendigo Botanic Gardens 

Masterplan and Integrated Transport and Land Use Strategy actions and 

maintains and updates Asset Management and GIS systems to provide 

information for use across COGB and by the public. 

The Parks and Natural Reserves Unit provides a safe network of open 

space that meets the needs of users to participate in a variety of 

recreational activities, including sports fields. The Unit also protects and 

enhances the natural environment through the implementation of 

management strategies and practices. 

The Works Unit maintains and delivers civil infrastructure projects such 

as sealed and unsealed roads, footpaths, bike paths, bridges, kerb and 

channel, drains and carparks. The Unit also provides vehicle and 

pedestrian management for major events and responses to emergencies 

and natural disasters. 

The Bendigo Livestock Exchange provides for the sale of livestock. 

2,398 

(1,061) 

1,337 

6,472 

(3,857) 

2,615 

12,087 

(885) 

11,202 

12,671 

(598) 

12,073 

1,289 

(1,144) 

145 

28 

Proactive tree maintenance program to ensure Council meets risk management requirements as well as 

extending the life expectancy of individual trees (Net cost $280,000). 

Initiatives 

29 

30 

31 

32 

33 

34 

35 

Facilities Coordinator - convert the role from temporary to ongoing to maximise the use of COGB's facilities 

(Net cost $79,067). 

Conduct pool audits at Bendigo East, Raywood and White Hills Pools to determine long term renewal 

requirements (Net cost $15,000). 

Increase the Early Years Planner role from 0.6 FTE to 1 FTE. This position plans, leads and advocates the 

early years priorities through the Greater Bendigo Municipal Early Years Plan (Net cost $38,932). 

Progress the Redesdale Community Hub development and the Agnew Mudford Reserve to respond to 

identified community gaps and opportunities (Net cost $25,000). 

Cluster Emergency Management Plan: establish a sustainable partnership which enables the member 

councils to co-operate in the planning and delivery of Local Government emergency management 

responsibilities across the municipalities of Campaspe, Greater Bendigo, Loddon and Mount Alexander (Net 

cost $30,000). 

Conduct Intermediate Dam Inspections to outline the dam conditions and required works to ensure ongoing 

safety of the structures (Net cost $45,000). 

Employ a Senior Landscape Architect 1 FTE to improve the ability to deliver masterplans using in-house 

resources (Net cost $86,789). 


36 

37 

38 

39 

40 

41 

42 

43 

44 

45 

46 

47 

48 

49 

Strengthen the Canterbury Park maintenance program to enable the servicing of the additional 1.2 hectares 

of landscaped areas and associated infrastructure that has been completed as part of the project (Net cost 

$20,000). 

Employ an Intensive Horticulture team member 1 FTE to enable servicing of the Ulumbarra Theatre and 

Rosalind Park precinct (Net cost $46,773). 

Improve sports ground maintenance funding to enable servicing of Malone Park, Marong, a second sports 

field at Marist College and the Kennington Primary School oval which are new facilities to the Parks and 

Natural Reserves program (Net cost $80,000). 

Conduct the Axedale sports and leisure needs analysis to determine current and future needs of this area 

(Net cost $15,000). 

Deliver the Community Giving Day pilot in partnership with the Community Foundation for Central Victoria to 

build local not for profit capacity to fundraise and build their resilience and sustainability (Net cost $25,000). 

Computerised database inventory of trees to incorporate a detailed proactive tree inspection program to 

enable COGB to manage its tree population according to risk management objectives (Net cost $25,000). 

Deliver the Regional Food Hub detailed design as a place to learn about food, exchange food and showcase 

local food (Net cost $25,000). 

Complete the Bendigo Mountain Bike park masterplan for a 30km purpose built trail network in the Greater 

Bendigo heritage National Park (Net cost $89,409). 

Provide interest free loans to local business to assist in infrastructure upgrade costs associated with outdoor 

dining to facilitate activation and vibrancy of COGB streetscapes (Net cost $50,000). 

Deliver ANZAC day events and commemoration at the Bendigo Memorial Hall (Net cost $0). 

Deliver Australia Day events funding including the Rotary event held at Lake Weeroona (Net cost $0). 

Improve Bendigo Easter festival logistics planning to ensure that the safety and wellbeing of all festival 

attendees is upheld (Net cost $0). 

Marketing of the Bendigo international collections exhibition funding to match the State Government support 

for a major exhibition at the Bendigo Art Gallery in 2017 (Net cost $50,000). 

Bendigo Spirit sponsorship to extend their financial viability (Net cost $30,000). 



The following indicators outline how we intend to measure achievement of service objectives. 

Service 

Home and Community 

Indicator 

Participation 


Participation in Home and 

Computation 

[Number of people that received a 

Care 

Community Care service Home and Community Care 

service/ Municipal target population 

for Home and Community Care 

Home and Community 

Care 

Maternal and Child 

Health 

Maternal and Child 

Health 

Participation 

Participation 

Participation 

Participation in Home and 

Community Care service by 

Culturally and Linguistically 

Diverse (CALD) people 

Participation in the Maternal and 

Child Health (MCH) service 

Participation in Maternal and 

Child Health (MCH) service by 

Aboriginal children 

services] x100 

[Number of CALD people who 

receive a Home and Community 

Care service / Municipal target 

population in relation to CALD 

people for Home and Community 

Care services] x100 

[Number of children who attend the 

MCH service at least once (in the 

year) / Number of children enrolled 

in the MCH service] x100 

[Number of Aboriginal children who 

attend the MCH service at least 

once (in the year) / Number of 

Aboriginal children enrolled in the 

MCH service] x100 

Aquatic Facilities Utilisation Utilisation of aquatic facilities Number of visits to aquatic 

facilities/ Municipal population 

Roads 

Satisfaction Satisfaction with sealed local Community satisfaction rating out 

roads 

of 100 with how Council has 

performed on the condition of 

sealed local roads. 

Food Safety 

Health and Safety Critical and major non-compliance [Number of critical non-compliance 

notifications 

notifications and major noncompliance 

notifications about a 

food premises followed up/ Number 

of critical non-compliance 

notifications and major noncompliance 

notifications about a 

food premises] x100 

Animal Management Health and Safety Animal management prosecutions Number of successful animal 

management prosecutions 


2.4 Theme 4: Productivity 

Productivity is about encouraging innovation and diversity in education, commerce and industry. It is about 

responding to new economic opportunities, including making sure our local workforce is appropriately skilled. 

Council’s role involves supporting infrastructure projects that promote and enable investment, business opportunity 

and business security within the municipality. 

Further, its involves establishing the environment for investment and making sure the infrastructure is in place to 

support economic activity. It involves creating the opportunity for all people to be actively employed. The focus is 

on the potential additional economic activity generated in the community, not a direct return on investment to the 

City of Greater Bendigo. 

Services 

Service Unit 

Description of Services Provided 

City Futures 

The City Futures Directorate advises Council on matters relating to the 

Directorate, contributes to the executive management of COGB and 

represents COGB on a number of key organisational and industry 

boards. The Directorate manages government advocacy relationships 

and provides funding support to Bendigo Heritage Attractions. 

Tourism 

The Tourism Unit continues to develop Greater Bendigo as a major 

regional visitor destination by building economic benefits from tourism 

through a year round event and activity calendar. The Unit delivers 

quality visitor experiences through a team of staff and volunteers and 

develops and markets Bendigo Tourism’s experiences digitally across a 

number of platforms. The Unit delivers a range and depth of market 

ready experiences and develops greater capacity across the tourism 

business landscape to deliver enriched tourism experiences. 

Major Events 

The Major Events Unit attracts and retains major events that deliver a 

positive economic impact, promote the liveability of the city, that provide 

local, national and international media exposure and help support and 

foster good relations with State and Federal Government. The Unit also 

attracts new and nurtures existing events in Sport and Leisure, Arts and 

Culture, Conferences, Shows and Expos, Food and Wine, Agricultural 

Shows, Business Events and Car Clubs to continue to drive positive 

economic impact for Bendigo and the region. The Unit organises, 

manages and presents the annual Bendigo Easter Festival and delivers 

civic events, including Citizenship Ceremonies. 

Economic Development The Economic Development Unit supports business, economic, 

commercial and industry development. Local businesses are supported 

to capitalise on the roll out of the National Broadband Network and the 

Unit coordinates the Bendigo Professional Services Group to assist the 

industry in growing throughout the region. The Unit also coordinates the 

Bendigo Manufacturing Group to help local manufacturers adapt to 

changing business conditions. 

Expenditure 

(Revenue) 

Net Cost 

$'000 

1,288 

0 

1,288 

3,339 

(1,089) 

2,250 

2,326 

(236) 

2,090 

1,622 

(250) 

1,372 


50 

Develop the Career Horizons online work experience program, to connect students of all ages with employers 

(Net cost $20,000). 




Service Indicator Performance Measure Computation 

Economic Development Economic Activity Changes in number of businesses [Number of businesses with an 

ABN in the municipality at the end 

of the financial year less the 

number of businesses at the start 

of the financial year / Number of 

businesses with an ABN in the 

municipality at the start of the 

financial year] x100 

2.5 Theme 5: Sustainability 

Sustainability means making good use of all our resources, so that the decisions made today do not limit the 

choices of future generations. Developing the environmental sustainability of the municipality is supported, 

including carbon and waste management. In the context of the Council Plan, built and natural assets and finances 

must also be managed in a way that is viable into the future. 

Services 

Expenditure 


Net Cost 

Parking and Animal 

Control 

promote public safety and residential amenity. 

Building and Property The Building and Property Unit develops, upgrades and maintains 

community assets to meet current needs, standards and uses. The Unit 

also plans and delivers new projects to address the growing future needs 

of COGB. The Unit ensures COGB owned and other facilities comply 

with relevant building codes and standards. The Unit provides an 

effective and responsive building advice and support service. 

Presentation and Assets The Presentation and Assets Directorate advises Council on matters 


of COGB. The Directorate maintains relationships with and lobbies State 

and Federal governments and their departments. 

Waste Services The Waste Services Unit collects garbage from domestic and 

commercial properties, collects and sorts kerbside recycling, will provide 

the new organics collection service, operates landfills and transfer 

stations and provides street cleaning. The Unit also provides servicing 

to the entire Depot based fleet and for COGB’s car fleet. 

Sustainable 

Environment 

The Parking and Animal Control Unit manages the City's parking control, 

animal management, school crossing supervision, aerodrome safety, 

maintenance and compliance and CCTV surveillance in the CBD to 

The Sustainable Environment Unit provides a coordinated approach to 

the development of environmental policies, strategies, programs and 

processes including climate change mitigation and adaptation and 

carbon management. The Unit provides advice on native vegetation and 

biodiversity matters, provides technical advice and recommendations 

relating to vegetation assessments and engages and supports the 

community to value and protect native landscapes. The Unit also 

coordinates energy efficient installations in COGB buildings. 

Finance The Finance Unit ensures financial accountability and integrity of 

financial data and assists COGB in demonstrating probity, accountability, 

compliance with legislative frameworks and transparency to key 

stakeholders. The Unit also oversees the borrowing and investing of 

COGB funds and ensures financial accountability over the payment of 

Developer Levies. 

*Cost allocated across other units 

$'000 

4,358 

(6,734) 

(2,376) 

8,181 

(2,801) 

5,380 

23,933 

0 

23,933 

26,087 

(13,504) 

12,583 

980 

(66) 

914 

1,955 

(1,306) * 

649 

(65) 

584 



51 

Organics fortnightly waste collection (Net cost $0). 

Initiatives 

52 

53 

54 

55 

56 

57 

58 

Funding to support growth in the Building and Property Unit to enable the maintenance of current buildings 

and assets to a safe and acceptable standard (Net cost $100,000). 

Employ a Project Administration Officer in Building and Property 0.6 FTE to carry out the project and contract 

administration duties (Net cost $37,315). 

Asset Management Planning in Building and Property to better understand the scope and needs of the 

community and users engaged and consulted in a timely manner (Net cost $49,000). 

Deliver decontamination and loading of kerbside organics, by the employment of 2 FTE to decontaminate 

prior to transport to avoid penalties at the processing facility (Net cost $0). 

Management of Heathcote Landfill rather than continuing to outsource, to comply with EPA requirements. 0.5 

FTE to manage the tipping face and application of the cover (Net cost $0). 

New garbage truck and driver to cater for urban growth in COGB to maintain existing service levels. 

(Net cost $0). 

Planning Scheme Amendments to manage the planning and development of the funding for Greater Bendigo 

through the preparation of major Strategies and effective amendments to the planning scheme (Net cost 

$238,280). 



Service 

Waste Collection 

Indicator 

Waste diversion 


Kerbside collection waste diverted 

from landfill 

(Percentage of garbage, 

recyclables and green organics 

collected from kerbside bins that 

is diverted from landfill) 

Computation 

[Weight of recyclables and green 

organics collected from kerbside 

bins / Weight of garbage, 

recyclables and green organics 

collected from kerbside bins] x100 

2.7 Performance Statement 

The service performance indicators detailed in the preceding pages will be reported on in the Performance 

Statement which is prepared at the end of the year as required by Section 132 of the Act and included in the 

2016/17 Annual Report. The Performance Statement will also include reporting on prescribed indicators of financial 

performance (outlined in Section 8) and sustainable capacity, which are not included in this budget report. The 

prescribed performance indicators contained in the Performance Statement are audited each year by the Victorian 

Auditor General who issues an audit opinion on the Performance Statement. The major initiatives detailed in the 

preceding pages will be reported in the Annual Report in the form of a statement of progress in the Report of 

Operations. 


2.8 Reconciliation with budgeted operating result 

Leadership and Good Governance 

Planning for Growth 

Presentation and Vibrancy 

Productivity 

Sustainability 

Total services and initiatives 

Other non-attributable 

Deficit before funding sources 

Funding sources: 

Rates and charges 

Capital grants 

Contribution to capital works 

Total funding sources 

Surplus for the year 

Net Cost / 

Revenue Expenditure Revenue 

$’000 $’000 $’000 

12,675 20,324 7,649 

5,932 6,881 949 

42,828 68,324 25,496 

7,000 8,575 1,575 

41,018 65,494 24,476 

109,453 169,598 60,145 

20,606 

88,847 

106,616 

26,367 

9,876 

142,859 

54,012 


3. Financial Statements 

This section presents information in regard to the Financial Statements. 

2017/18 to 2019/20 has been extracted from the Strategic Resource Plan. 

The budget information for the years 

This section includes the following financial statements in accordance with the Local Government Act 1989 and the 

Local Government Model Financial Report. 

3.1 Comprehensive Income Statement 

3.2 Balance Sheet 

3.3 Statement of Changes in Equity 

3.4 Statement of Cash Flows 

3.5 Statement of Capital Works 

3.6 Statement of Human Resources 


3.1 Comprehensive Income Statement 

For the four years ending 30 June 2020 

Forecast 

Actual 

Budget 

Strategic Resource Plan 

Projections 

2015/16 2016/17 2017/18 2018/19 2019/20 

$’000 $’000 $’000 $’000 $’000 

Income 

Rates and charges 99,760 106,616 109,668 112,815 116,062 

Statutory fees and fines 3,972 4,103 4,266 4,437 4,614 

User charges, fees and fines 23,216 24,223 25,192 26,198 27,246 

Grants - operating 21,563 24,207 24,484 25,192 25,621 

Grants - capital 21,639 26,367 6,968 5,812 5,911 

Contributions - monetary 12,580 11,613 4,065 4,227 4,397 

Contributions - non-monetary 11,391 11,846 11,620 11,736 11,500 

Interest on investments 1,496 1,471 1,600 1,619 1,642 

Total income 195,617 210,446 187,863 192,036 196,993 

Expenses 

Employee costs 57,727 60,805 64,088 67,037 70,120 

Contracts payments, materials and 

69,039 59,689 61,668 63,413 65,206 

services 

Bad and doubtful debts 131 130 126 130 134 

Depreciation and amortisation 29,408 30,919 32,465 34,088 35,793 

Borrowing costs 1,715 1,891 2,374 2,318 2,257 

Net loss on disposal of property, 

3,000 3,000 3,000 3,000 3,000 

infrastructure, plant and equipment 

Total expenses 161,020 156,434 163,721 169,986 176,510 

Surplus/(deficit) for the year 34,597 54,012 24,142 22,050 20,483 

Other comprehensive income 

Items that will not be reclassified to 

surplus or deficit in future periods: 

Net asset revaluation 51,908 27,992 52,439 29,204 56,612 

Share of other comprehensive income 

6 (184) 12 73 47 

of associates 

Total comprehensive result 86,511 81,820 76,593 51,327 77,142 


3.2 Balance Sheet 


Forecast 

Actual 



Projections 


$’000 $’000 $’000 $’000 $’000 

Assets 

Current assets 

Cash and cash equivalents 55,854 41,389 44,194 46,136 47,189 

Trade and other receivables 9,676 9,900 10,244 10,483 10,767 

Inventories 179 185 188 190 195 

Other assets 1,500 1,520 1,542 1,558 1,570 

Total current assets 67,209 52,994 56,168 58,367 59,721 

Non-current assets 

Trade and other receivables 50 80 100 110 115 

Investments in associates 4,036 3,852 3,864 3,937 3,984 

Property, infrastructure, plant and 1,394,910 1,507,712 1,581,518 1,630,580 1,706,312 

equipment 

Forestry Plantations 56 56 80 80 80 

Intangible Assets 173 173 229 241 246 

Total non-current assets 1,399,225 1,511,873 1,585,791 1,634,948 1,710,737 

Total assets 1,466,434 1,564,867 1,641,959 1,693,315 1,770,458 

Liabilities 

Current liabilities 

Trade and other payables 13,500 13,532 14,093 14,624 15,172 

Trust funds and deposits 2,848 2,936 3,024 3,115 3,208 

Provisions 14,857 15,466 15,492 15,520 15,548 

Interest-bearing loans and borrowings 2,164 3,366 3,751 3,832 4,266 

Total current liabilities 33,369 35,300 36,360 37,091 38,194 

Non-current liabilities 

Provisions 8,968 9,739 9,977 10,221 10,473 

Interest-bearing loans and borrowings 33,284 47,011 46,224 45,351 44,044 

Total non-current liabilities 42,252 56,750 56,201 55,572 54,517 

Total liabilities 75,621 92,050 92,561 92,663 92,711 

Net assets 1,390,813 1,472,817 1,549,398 1,600,652 1,677,747 

Equity 

Accumulated surplus 609,864 669,954 694,382 719,982 738,965 

Asset revaluation reserve 753,987 781,979 834,418 863,622 920,234 

Other reserves 26,962 20,884 20,598 17,048 18,548 

Total equity 1,390,813 1,472,817 1,549,398 1,600,652 1,677,747 


3.3 Statement of Changes in Equity 


Total 

Accumulated 

Surplus 

Revaluation 

Reserve 

Other 

Reserves 

$’000 $’000 $’000 $’000 

2016/17 

Balance at beginning of the financial year 1,390,813 609,864 753,987 26,962 

Surplus/(deficit) for the year 54,012 54,012 - - 

Net asset revaluation 27,992 - 27,992 - 

Transfer to other reserves - (4,306) - 4,306 

Transfer from other reserves - 10,384 - (10,384) 

Balance at end of the financial year 1,472,817 669,954 781,979 20,884 








2018/19 







2019/20 




Transfer to other reserves - - - - 

Transfer from other reserves - (1,500) - 1,500 



3.4 Statement of Cash Flows 


Forecast 

Actual 

Budget Strategic Resource Plan 

Projections 


$’000 $’000 $’000 $’000 $’000 

Inflows Inflows Inflows Inflows Inflows 

(Outflows) (Outflows) (Outflows) (Outflows) (Outflows) 

Cash flows from operating 

activities 

Rates and charges 99,710 106,489 109,358 112,572 115,789 

Statutory fees and fines 3,972 4,103 4,254 4,427 4,603 

User fees, charges and fines 23,166 24,096 25,120 26,142 27,183 

Grants - operating 21,563 24,207 24,408 25,139 25,561 

Grants - capital 21,639 26,367 6,946 5,800 5,897 

Contributions - monetary 12,580 11,613 4,053 4,218 4,386 

Interest received 1,496 1,471 1,481 1,497 1,516 

Trust funds and deposits taken 41 88 88 91 93 

Employee costs (57,014) (60,225) (63,817) (66,764) (69,836) 

Materials and services (81,799) (58,829) (61,152) (62,877) (64,662) 

Net cash inflow/(outflow) from 

operating activities 

45,354 79,380 50,739 50,245 50,530 

Cash flows from investing activities 

Payments for property, infrastructure, 

plant and equipment 

Proceeds from sale of property, 


Net cash inflow/(outflow) investing 

activities 

(55,739) (108,552) (46,156) (46,191) (47,345) 

1,449 1,669 1,000 1,000 1,000 

(54,290) (106,883) (45,156) (45,191) (46,345) 

Cash flows from financing activities 

Finance costs (1,715) (1,891) (2,375) (2,321) (2,259) 

Proceeds from borrowings 5,000 17,000 3,000 3,000 3,000 

Repayment of borrowings (1,402) (2,071) (3,403) (3,791) (3,873) 

Net cash inflow/(outflow) from 

financing activities 

1,883 13,038 (2,778) (3,112) (3,132) 

Net increase/(decrease) in cash & 

cash equivalents 

Cash and cash equivalents at the 

beginning of the financial year 

Cash and cash equivalents at the 

end of the financial year 

(7,053) (14,465) 2,805 1,942 1,053 

62,907 55,854 41,389 44,194 46,136 

55,854 41,389 44,194 46,136 47,189 


3.5 Statement of Capital Works 


Forecast 

Actual 



Projections 


$’000 $’000 $’000 $’000 $’000 

Property 

Land 600 500 - - - 

Land improvements 3,586 195 100 100 100 

Total land 4,186 695 100 100 100 

Buildings 15,258 51,263 16,131 16,149 16,727 

Heritage buildings 401 1,128 541 542 555 

Total buildings 15,659 52,391 16,672 16,691 17,282 

Total property 19,845 53,086 16,772 16,791 17,382 

Plant and equipment 

Plant, machinery and equipment 4,065 4,436 2,129 2,131 2,184 

Fixtures, fittings and furniture 40 40 40 40 40 

Computers and telecommunications 511 565 500 500 500 

Total plant and equipment 4,616 5,041 2,669 2,671 2,724 

Infrastructure 

Roads 14,171 14,943 13,172 13,176 13,358 

Bridges 668 4,172 2,002 2,004 2,054 

Footpaths/shared paths 2,208 2,517 2,208 2,209 2,239 

Drainage 4,022 3,941 3,892 3,893 3,940 

Recreational, leisure and community 

1,408 1,670 1,766 1,766 1,785 

facilities 

Waste management 1,309 140 - - - 

Parks, open space and streetscapes 3,614 4,539 3,674 3,680 3,864 

Airport 3,878 9,206 - - - 

Total infrastructure 31,278 41,128 26,715 26,728 27,240 

Total capital works expenditure 55,739 99,255 46,156 46,191 47,345 

Represented by: 

New asset expenditure 20,509 50,961 4,158 2,563 1,773 

Asset renewal expenditure 22,878 27,794 32,465 34,088 35,793 

Asset expansion expenditure - 12,807 5,955 5,960 6,109 

Asset upgrade expenditure 12,352 7,693 3,577 3,580 3,670 

Total capital works expenditure 55,739 99,255 46,156 46,191 47,345 


3.6 Statement of Human Resources 


Forecast 

Actual 


Projections 


$’000 $’000 $’000 $’000 $’000 

Employee expenditure 

Employee costs - operating 56,209 59,154 62,387 65,285 68,316 

Employee costs - capital 1,518 1,651 1,701 1,752 1,804 

Total employee expenditure 57,727 60,805 64,088 67,037 70,120 

FTE FTE FTE FTE FTE 

Employee numbers 

Employees 682 699 706 713 721 

Total employee numbers 682 699 706 713 721 

Comprises 

Directorate 

Budget Permanent Permanent 

2016/17 Full Time Part Time 

$'000 $'000 $'000 

Executive Services 1,772 1,772 - 

Organisation Support 7,247 6,273 974 

Presentation and Assets 16,780 16,419 361 

Community Wellbeing 14,839 8,214 6,625 

Planning and Development 10,000 7,865 2,135 

City Futures 6,249 5,446 803 

Total permanent staff expenditure 

56,887 45,989 10,898 

Casuals and other expenditure 

2,267 

Capitalised labour costs 1,651 

Total employee expenditure 60,805 


A summary of human resources expenditure categorised according to the organisational structure of Council is 

included below: 

A summary of the number of full time equivalent (FTE) employees in relation to the above expenditure is included 

below: 

Comprises 

Directorate Budget Permanent Permanent 

FTE Full Time Part Time 

Executive Services 14 14 - 

Organisation Support 71 60 11 

Presentation and Assets 207 202 5 

Community Wellbeing 188 92 96 

Planning and Development 107 80 27 

City Futures 62 52 10 

Total 649 500 149 

Casuals and other 29 

Capitalised labour costs 21 

Total employee numbers 699 


4. Financial Performance Indicators 

The following table highlights Council’s current and projected performance across a range of key financial performance indicators. These indicators provide a useful 

analysis of Council’s financial position and performance and should be used in the context of the organisation’s objectives. 

Forecast 


Indicator Measure Actual Actual Budget Projections 

Trend 

2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 +/o/- 

Operating position 

Adjusted underlying result Adjusted underlying surplus (deficit) / Adjusted 1 -10.9% -4.3% 5.7% 5.0% 3.5% 2.5% + 

underlying revenue 

Liquidity 

Working Capital Current assets / current liabilities 2 167.1% 201.4% 150.1% 154.5% 157.4% 156.4% o 

Unrestricted cash Unrestricted cash / current liabilities 61.5% 78.0% 49.8% 56.6% 70.0% 66.6% o 

Obligations 

Loans and borrowings Interest bearing loans and borrowings / rate 3 34.0% 35.5% 47.3% 45.6% 43.6% 41.6% + 

revenue 

Loans and borrowings Interest and principal repayments on interest 10.9% 3.1% 3.7% 5.3% 5.4% 5.3% o 

bearing loans and borrowings / rate revenue 

Indebtedness Non-current liabilities / own source revenue 30.1% 32.9% 41.6% 39.9% 38.3% 36.5% - 

Asset renewal Asset renewal expenditure / depreciation 4 64.9% 77.8% 89.9% 100.0% 100.0% 100.0% + 

Stability 

Rates concentration Rate revenue / adjusted underlying revenue 5 57.9% 58.1% 57.0% 63.7% 64.1% 64.1% o 

Rates effort 

Rate revenue / CIV of rateable properties in the 1.1% 1.1% 1.0% 0.9% 0.9% 0.9% - 

municipality 

Efficiency 

Expenditure level Total expenditure / no. of property assessments $3,164 $2,914 $2,774 $2,857 $2,916 $2,976 + 

Revenue level Residential rate revenue / No. of residential $1,285 $1,314 $1,322 $1,364 $1,409 $1,453 + 

Workforce turnover No. of permanent staff resignations and 7.0% 7.9% 7.6% 7.6% 8.1% 8.2% - 

terminations / average no. of permanent staff for 

the financial year 

Key to Forecast Trend: 

+ Forecasts improvement in Council's financial performance/financial position indicator 

o Forecasts that Council's financial performance/financial position indicator will be steady 

- Forecasts deterioration in Council's financial performance/financial position indicator 

Ref 


Notes to indicators 

1 Adjusted underlying result - An indicator of the sustainable operating result required to enable Council to continue to provide core services and meet its objectives. 

Improvement in financial performance expected over the period, although continued losses means reliance on Council's cash reserves or increased debt to maintain 

services. 

2 Working Capital - The proportion of current liabilities represented by current assets. Working capital is forecast to decrease significantly in 2016/17 year due to a run 

down in cash reserves to fund the capital program. The trend in later years is to remain steady at an acceptable level. 

3 Debt compared to rates - Trend indicates Council's reducing reliance on debt against its annual rate revenue through redemption of long term debt. 

4 Asset renewal - This percentage indicates the extent of Council's renewals against its depreciation charge (an indication of the decline in value of its existing capital 

assets). A percentage greater than 100 indicates Council is maintaining its existing assets, while a percentage less than 100 means its assets are deteriorating faster than 

they are being renewed and future capital expenditure will be required to renew assets. 

5 Rates concentration - Reflects extent of reliance on rate revenues to fund all of Council's on-going services. Trend indicates Council will become more reliant on rate 

revenue compared to all other revenue sources. 


5. Other Budget Information 

5.1 Grants Operating ($2.6 million increase) 

Operating grants include all monies received from State and Federal sources for the purposes of funding the 

delivery of Council’s services to residents. 

Overall, the level of operating grants is projected to increase by 11% or $2.6 million compared to the 2015/16 

forecast. A list of operating grants by type and source, classified into recurrent and non-recurrent, is included 

below: 

Grants - Operating 

Recurrent - Commonwealth Government 

Victorian Grants Commission 

Child Care 

Maternal and Child Health 

Recurrent - State Government 

Economic Development 

Arts 

Healthy Communities 

Community Welfare 

Tourism 

Aged Care 

Maternal and Child Health 

Environmental Health 

School Crossing Supervisors 

Total recurrent grants 

Non-recurrent - Commonwealth Government 

Major Project funding - Lighting the Regions 

Arts 

Forecast 

Actual Budget 

2015/16 2016/17 Variance 

$’000 $’000 $’000 

7,486 15,224 7,738 

192 140 (52) 

18 18 - 

50 10 (40) 

267 249 (18) 

43 73 30 

619 546 (73) 

200 210 10 

4,907 5,075 168 

942 968 26 

111 127 16 

174 174 - 

15,009 22,814 7,805 

5,448 - (5,448) 

30 10 (20) 

Non-recurrent - State Government 

Economic Development 

115 206 91 

Arts 

96 361 265 

Community Welfare 

70 - (70) 

Aged Care 

795 816 21 

Total non-recurrent grants 

6,554 1,393 (5,161) 

Total operating grants 21,563 24,207 2,644 

The Federal funded financial assistance grants distributed by the Victorian Grants Commission (VGC) will not be 

indexed in 2016/17 as announced in the 2014 Federal Budget. Overall, grant income will increase by $2.3 million 

from 2015/16, this mainly due to half of the VGC payment being paid in advance at the end of June 2015, therefore 

the 2015/16 forecast is for half the annual payment. This has been partially offset by the funding received in 

2015/16 for the Lighting the Regions Project which was completed in 2015/16. There is currently no advice from the 

Federal Government of early payment of the 2016/17 VGC allocation. 


5.2 Grants Capital ($4.7 million increase) 

Capital grants include all monies received from State, Federal and community sources for the purposes of funding 

the capital works program. Overall the level of capital grants has increased by 8% or $4.73 million compared to 

2015/16 due mainly to specific funding for some large capital works projects. Section 6. “Capital Works Program” 

includes a more detailed analysis of the grants and contributions expected to be received during the 2016/17 year. 

A list of capital grants by type and source, classified into recurrent and non-recurrent, is included below. 

Grants - Capital 

Recurrent - Commonwealth Government 

Roads to Recovery 

Recurrent - State Government 

Total recurrent grants 

Forecast 



$’000 $’000 $’000 

4,354 5,237 883 

4,354 5,237 883 

Non-recurrent - Commonwealth Government 

Airport runway 1,200 3,100 1,900 

Buildings 

1,284 3,680 2,396 

Environmental Initiatives 35 - (35) 

Land Improvements 

159 - (159) 

Non-recurrent - State Government 

Airport 4,317 1,200 (3,117) 

Buildings 8,621 13,100 4,479 

Creeks 250 - (250) 

Footpaths 100 - (100) 

Land Improvements 419 50 (369) 

Roads 400 - (400) 

Waste Management 500 - (500) 

Total non-recurrent grants 

17,285 21,130 3,845 

Total capital grants 21,639 26,367 4,728 

5.3 Statement of Borrowings 

The table below shows information on borrowings specifically required by the Regulations. 

Total amount borrowed as at 30 June of the prior year 

Total amount proposed to be borrowed 

Total amount projected to be redeemed 

Total amount of borrowings as at 30 June 

Forecast 

Actual 

2015/16 

$'000 



$'000 

31,850 35,448 

5,000 17,000 

(1,402) (2,071) 

35,448 50,377 


6. Capital Works Program 

This section presents a listing of the capital works projects that will be undertaken for the 2016/17 year. 

The capital works projects are grouped by class and include the following: 

• New works and renewal/upgrade works to existing assets for 2016/17 

• Works carried forward from the 2015/16 year 


Capital Works Program 

For the year ending 30 June 2017 

6.1 New works and renewal/upgrade works to existing assets for 2016/17 

Asset expenditure type 

Funding sources 

Capital Works Area 

Project 

Council 

New Renewal Upgrade Expansion Grants Contributions 

Borrowings 

cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

PROPERTY 

Land 500 500 - - - - - 500 - 

Land Improvements 195 45 150 - - - - 195 - 

Buildings 

Community facilities 3,030 2,755 99 176 - - - 3,030 - 

Sports facilities 40,975 32,730 275 945 7,025 13,680 8,006 5,485 13,804 

Pavilions 6,366 375 - 908 5,083 3,100 86 3,180 - 

Other buildings 892 90 215 587 - - - 892 - 

Total Buildings 51,263 35,950 589 2,616 12,108 16,780 8,092 12,587 13,804 

Heritage buildings 1,128 - 1,000 128 - - - 1,128 - 

TOTAL PROPERTY 53,086 36,495 1,739 2,744 12,108 16,780 8,092 14,410 13,804 

Plant, Machinery and Equipment 

Motor vehicles and plant 4,436 864 3,572 - - - 1,019 3,417 - 

Total Plant, Machinery and Equipment 4,436 864 3,572 - - - 1,019 3,417 - 

Fixtures, Fittings and Furniture 40 - 40 - - - - 40 - 

Computers and Telecommunications 

Information technology 565 - 565 - - - - 565 - 

Total Computers and Telecommunications 565 - 565 - - - - 565 - 

TOTAL PLANT AND EQUIPMENT 5,041 864 4,177 - - - 1,019 4,022 - 





Project 

New Renewal Upgrade Expansion Grants Contributions Council Borrowings 

cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

INFRASTRUCTURE 

Roads 

Local roads 14,182 - 14,182 - - 1,887 - 12,295 - 

Program works/Tram works & runway 300 - 300 - - - - 300 - 

Kerb and Channel 393 - 393 - - - - 393 - 

Parking 68 39 - - 29 - - 68 - 

Total roads 14,943 39 14,875 - 29 1,887 - 13,056 - 

Bridges 

Bridges and culverts 4,172 - 822 2,680 670 3,350 - 822 - 

Total Bridges 4,172 - 822 2,680 670 3,350 - 822 - 

Footpaths/shared paths 

Footpaths 2,517 2,337 180 - - - - 2,517 - 

Total Footpaths/shared paths 2,517 2,337 180 - - - - 2,517 - 

Drainage 

Drains - roads 3,941 - 3,941 - - - - 3,941 - 

Total Drainage 3,941 - 3,941 - - - - 3,941 - 

Recreational, Leisure and Community 

Playing surfaces/Training lights 955 170 760 25 - - 245 710 - 

Playground equipment 485 75 410 - - - - 485 - 

Irrigation systems 230 - 230 - - - - 230 - 

Total Rec, Leisure and Comm'y Facilities 1,670 245 1,400 25 - - 245 1,425 - 

Waste Management 140 40 100 - - - - 140 - 

Parks, Open Space and Streetscapes 

Parks 2,992 2,642 350 - - 50 20 2,922 - 

Other open space 1,547 934 210 403 - - - 1,547 - 

Total Parks, Open Space and Streetscapes 4,539 3,576 560 403 - 50 20 4,469 - 





Project 


cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

Airport 9,206 7,365 - 1,841 - 4,300 500 1,210 3,196 

TOTAL INFRASTRUCTURE 41,128 13,602 21,878 4,949 699 9,587 765 27,580 3,196 

TOTAL NEW CAPITAL WORKS 2016/17 99,255 50,961 27,794 7,693 12,807 26,367 9,876 46,012 17,000 

6.2 Works carried forward from the 2015/16 year 




Project 


cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

PROPERTY 

Buildings 

Pavilions 1,045 1,045 - - - - - 1,045 - 

Community facilities 100 100 - - - - - 100 - 

Sports facilities 3,152 3,152 - - - 2,000 1,152 - - 

Total Buildings 4,297 4,297 - - - 2,000 1,152 1,145 - 

TOTAL PROPERTY 4,297 4,297 - - - 2,000 1,152 1,145 - 



Parks 1,171 1,171 - - - 250 38 1,000 - 

Total Parks, Open Space and Streetscapes 1,171 1,171 - - - 250 38 1,000 - 





Project 


cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

Airport 2,828 2,828 - - - - - 2,828 - 

TOTAL INFRASTRUCTURE 3,999 3,999 - - - 250 38 3,828 - 

TOTAL CARRIED FWD WORKS 2015/16 8,296 8,296 - - - 2,250 1,190 4,973 - 

6.3 Summary 




Project 


cost 

cash 

$’000 $’000 $’000 $’000 $’000 $’000 $’000 $'000 $'000 

PROPERTY 57,383 40,792 1,739 2,744 12,108 18,780 9,244 15,555 13,804 

PLANT AND EQUIPMENT 5,041 864 4,177 - - - 1,019 4,022 - 

INFRASTRUCTURE 45,127 17,601 21,878 4,949 699 9,837 803 31,408 3,196 

TOTAL CAPITAL WORKS 107,551 59,257 27,794 7,693 12,807 28,617 11,066 50,985 17,000 


7. Rates and Charges 

This section presents information about rates and charges which the Act and the Regulations require to be 

disclosed in the Council’s annual budget. 

7. 

Rates and Charges 

In developing the Strategic Resource Plan (referred to in Section 14.), rates and charges were identified as an 

important source of revenue, accounting for 51.5% of the total revenue received by Council annually. Planning for 

future rate increases has therefore been an important component of the Strategic Resource Planning process. The 

State Government have introduced the Fair Go Rates System (FGRS) which sets out the maximum amount 

councils may increase rates in a year. For 2016/17 the FGRS cap has been set at 2.5%. The cap applies to both 

general rates and municipal charges and is calculated on the basis of Councils' average rates and municipal 

charges. COGB does not levy a Municipal Charge. 

The level of required rates and charges has been considered in this context, with reference to Council's other 

sources of income and the planned expenditure on services and works to be undertaken for the Greater Bendigo 

community. 

In order to achieve Council's objectives while maintaining service levels and a strong capital expenditure program, 

the average general rate will increase by 2.5% in line with the rate cap. The Kerbside waste collection charge has 

reduced by 10.9% for 120/140 litre bins and by 5% for 240 litre bins for properties located within the new organic 

waste collection area while they have increased by 2.9% respectively for properties located outside of the organic 

waste collection area (as depicted in Appendix B annexure D - 4). The recycling charge has increased by 3.1%. A 

new organic waste collection service will be provided for properties located in the organic waste collection area. The 

annual charge of $86 will be levied at $71 to recognise the service will not operate for the full year, commencing in 

September 2016. This will raise total rates and charges for 2016/17 of $106.61 million, including $1.6 million 

generated from supplementary rates and charges. Council’s waste and recycling charges have increased by more 

than the general rate due to an increase in the cost of running the services. Three new differential rates for 

properties located within the Forest Edge Estate Maiden Gully have been introduced to recover the future cost of 

maintaining a fire buffer (after the completion of a 24 month maintenance period in which the property developer will 

pay the cost of maintaining the fire buffer, commencement date not yet determined) for the estate being vacant 

land, a residential and a commercial/industrial differential rate. 

7.1 

The proposed rate in the dollar to be levied under section 158 of the Act for each type or class of land 

compared with the previous financial year 

Type or Class of Land 

Local Government Act 1989 

General Rate 

A differential rate for rateable Commercial/Industrial A properties 

A differential rate for rateable Commercial/Industrial B properties 

A differential rate for rateable Commercial/Industrial C properties 

A differential rate for rateable Farm properties 

A differential rate for rateable Vacant Land properties 

- Residential & Rural Residential 

A differential rate for rateable Other Land properties 

A differential rate for rateable Vacant Land properties 

- Forest Edge Estate Maiden Gully 

A differential rate for rateable Residential properties 


A differential rate for rateable Commercial/Industrial properties 


Cultural and Recreational Lands Act 1963 

Rate concession for rateable CRLA properties Class 1 





2015/16 2016/17 

cents/$CIV cents/$CIV 

0.4113% 0.40424% 

0.7609% 0.74784% 

0.7403% 0.72760% 

0.7814% 0.76799% 

0.3496% 0.34360% 

0.5141% 0.50528% 

0.7609% 0.74784% 

N/A 0.50528% 

N/A 0.40424% 

N/A 0.74784% 

0.20565% 0.20212% 

0.10280% 0.10104% 

0.04113% 0.040424% 

$379.00 $388.00 

$497.00 $509.00 


7.2 

The estimated total amount to be raised by general rates in relation to each type or class of land, and 

the estimated total amount to be raised by general rates, compared with the previous financial year 


General Rate 

Commercial/Industrial 

Farm Rate 

Other Land 

Vacant - Residential & Rural Residential 

Cultural and Recreational 

Rating agreements 

Forest Edge Estate Maiden Gully 

Total amount to be raised by general rates 

2015/16 2016/17 

$ $ 

60,534,889 63,766,711 

18,101,261 19,054,220 

2,355,965 2,375,299 

- - 

3,945,615 4,204,185 

50,518 49,343 

46,108 48,857 

N/A 57,531 

85,034,356 89,556,146 

7.3 

The number of assessments in relation to each type or class of land, and the total number of 

assessments, compared with the previous financial year 


General Rate 

Commercial/Industrial A 

Commercial/Industrial B 

Commercial/Industrial C 

Farm Rate 

Vacant Land - Residential & Rural Residential 

Other Land 

Cultural and Recreational Class 1 





Rating Agreements 

Vacant Land - Forest Edge Estate Maiden Gully 

Residential - Forest Edge Estate Maiden Gully 

Commercial/Industrial - Forest Edge Estate Maiden Gully 

Total number of assessments 

2015/16 2016/17 

46,154 47,315 

2,230 2,303 

279 284 

1,117 1,162 

1,163 1,116 

4,130 4,005 

- - 

5 5 

9 9 

7 7 

18 18 

19 19 

146 146 

N/A 1 

N/A - 

N/A - 

55,277 56,390 

7.4 

7.5 

The basis of valuation to be used is the Capital Improved Value (CIV) 

The estimated total value of each type or class of land, and the estimated total value of land, compared 

with the previous financial year 


General Rate 

Commercial/Industrial A 

Commercial/Industrial B 

Commercial/Industrial C 

Farm Rate 

Vacant - Rural & Rural Residential 

Cultural and Recreational and Rating Agreements 

Vacant - Forest Edge Estate Maiden Gully 


Commercial/Industrial - Forest Edge Estate Maiden Gully 

Other 

Total value of land 

2015/16 2016/17 

$'000 

$'000 

14,717,941 15,774,756 

1,343,932 1,467,138 

97,110 103,594 

915,840 954,272 

673,903 691,306 

767,480 832,070 

78,164 81,209 

N/A 11,386 

N/A - 

N/A - 

N/A - 

18,594,370 19,915,731 


7.6 

The rate or unit amount to be levied for each type of service rate or charge under section 162 of the 

Act compared with the previous financial year 

Type of Charge 

Kerbside garbage collection - 120/140 Litre bin 

(property located within Organic Waste collection area) 

Kerbside garbage collection - 240 Litre bin 

(property located within Organic Waste Collection area) 


(property located outside Organic Waste collection area) 


(property located outside Organic Waste Collection area) 

Recycling bin 

Recycling bin collection in excess of one bin (per additional bin) 

Organics bin 

(Pro Rata charge for 10 months collection in 2016/17 year is $71.00) 

Organics bin collection in excess of one bin (per additional bin) 

Garbage Collection and Disposal - Commercial/Industrial Properties as 

specified in Council's Garbage and Recycling Charge Policy 

Kerbside collection - Commercial Properties - 120/140 Litre bin* 

Kerbside collection - Commercial Properties - 240 Litre bin* 

Garbage Collection and Disposal in Specific Commercial Areas as 


Kerbside collection - 1 day per week* (*Amounts are GST inclusive) 

Kerbside collection - 2 days per week* 




Per Rateable 

Property 

Per Rateable 

Property 

2015/16 2016/17 

$ $ 

138.00 123.00 

238.00 226.00 

138.00 142.00 

238.00 245.00 

64.50 66.50 

46.00 46.00 

N/A 86.00 

N/A 46.00 

151.80 156.20 

261.80 269.50 

261.80 269.50 

523.60 539.00 

785.40 808.50 

1,309.00 1,347.50 

1,832.60 1,886.50 

7.7 

The estimated total amount to be raised by each type of service rate or charge, and the estimated total 

amount to be raised by service rates and charges, compared with the previous financial year 



(property located in Organic Waste collection area) 


(property located in Organic Waste collection area) 





Recycling bin 

Organics bin 

Garbage Collection and Disposal - Commercial/Industrial Properties as 


Kerbside collection - Commercial/Industrial properties - 120/140 litre bin* 

Kerbside collection - Commercial Properties - 240 Litre bin* 

Garbage Collection and Disposal in Specific Commercial Areas as 


Kerbside collection - 1 day per week* 





Total inclusive of GST 

Less GST (*Amounts are GST inclusive) 

Total 

2015/16 2016/17 

$ $ 

3,209,328 3,000,585 

3,874,878 3,681,314 

626,520 644,680 

513,842 528,955 

3,070,998 3,247,626 

N/A 2,857,466 

79,391 84,660 

762,100 784,514 

240,856 248,748 

63,357 67,375 

181,427 185,955 

147,917 154,962 

120,952 122,622 

12,891,566 15,609,462 

(145,092) (149,985) 

12,746,474 15,459,477 


7.8 

The estimated total amount to be raised by all rates and charges compared with the previous financial 


General rates 

Kerbside, recycling and organic waste collection 


Supplementary rates 

Total 

2015/16 2016/17 

$ $ 

85,034,356 89,556,146 

12,746,474 15,459,570 

97,780,830 105,015,716 

1,979,170 1,600,000 

99,760,000 106,615,716 

7.9 

Any significant changes that may affect the estimated amounts to be raised by rates and charges 

There are no known significant changes that may affect the estimated amounts to be raised by rates and charges. 

However, the total amount to be raised by rates and charges may be affected by: 

• The making of supplementary valuations (2016/17: estimated $1.60 million, 2015/16: $1.64 million); 

• The variation of returned levels of value (e.g. valuation appeals); 

• Changes of use of land such that rateable land becomes non-rateable land and vice versa; and 

• Changes of use of land such that residential land becomes business land and vice versa. 

7.10 Rates 

Rates to be levied 

The rate and amount of rates payable in relation to land in each category of differential are: 

• 

• 

• 

• 

• 

• 

Industrial zoned vacant land properties. 

• A differential rate of 0.50528% (0.50528 cents in the dollar of CIV) for all rateable Vacant Land - Forest Edge 

Estate Maiden Gully properties. 

• A differential rate of 0.40424% (0.40424 cents in the dollar of CIV) for all rateable Residential - Forest Edge 

Estate Maiden Gully properties. 

• A differential rate of 0.74784% (0.74784 cents in the dollar of CIV) for all rateable Commercial/Industrial - 

Forest Edge Estate Maiden Gully properties. 

• A differential rate of 0.74784% (0.74784 cents in the dollar of CIV) for all rateable Other Land properties. 

• A rating concession of 0.202120% (0.20212 cents in the dollar of CIV) for all rateable class 1 Cultural and 

Recreational properties. 

• A rating concession of 0.101040% (0.10104 cents in the dollar of CIV) for all rateable class 2 Cultural and 


• 

• 

• 

A general rate of 0.40424% (0.40424 cents in the dollar of CIV) for all rateable General Rate properties; and 

A differential rate of 0.74784% (0.74784 cents in the dollar of CIV) for all rateable Commercial/Industrial A 

properties. 

A differential rate of 0.72760% (0.7276 cents in the dollar of CIV) for all rateable Commercial/Industrial B 

properties. 

A differential rate of 0.76799% (0.76799 cents in the dollar of CIV) for all rateable Commercial/Industrial C 

properties. 

A differential rate of 0.34360% (0.3436 cents in the dollar of CIV) for all rateable Farm Rate properties. 

A differential rate of 0.50528% (0.50528 cents in the dollar of CIV) for all rateable non Commercial or non 

A rating concession of 0.040424% (0.040424 cents in the dollar of CIV) for all rateable class 3 Cultural and 


A rating concession of $388.00 for all rateable class 4 Cultural and Recreational properties. 

A rating concession of $509.00 for all rateable class 5 Cultural and Recreational properties. 

Each differential rate (excepting class 4 and class 5 cultural and recreational properties) will be determined by 

multiplying the Capital Improved Value of each rateable land (categorised by the characteristics described below) by 

the relevant percentages indicated above. 

Council considers that each differential rate will contribute to the equitable and efficient carrying out of council 

functions. Details of the objectives of each differential rate, the types of classes of land, which are subject to each 

differential rate and the uses of each differential rate, are set out below. 


7.11 Rebates and Concessions 

In accordance with the provisions of Section 169 of the Act, and in keeping with agreements that bind the Council, 

COGB grants a concession to each owner (or, where applicable, occupier) of rateable land described below, in the 

amount authorised by any Agreement binding Council for: 

Lords Raceway, 646-650 McIvor Highway, Junortoun, Victoria 

Department of Human Services Aged Person's Units located at : 

20 Mackenzie Street West, Golden Square, Victoria 

15 Burrowes Street, Golden Square, Victoria 

2 Jeffrey Street, Elmore, Victoria 

3 Carpenter Street, Kangaroo Flat, Victoria 

18 Camp Street, Kangaroo Flat, Victoria 

159 Retreat Road, Spring Gully, Victoria 

32 Castle Street, North Bendigo, Victoria 

17-19 Kirkwood Road, Eaglehawk, Victoria 

2 Virginia Street, Eaglehawk, Victoria 

51 Bannister Street, North Bendigo, Victoria 

In accordance with the provisions of Section 169 of the Act, COGB grants a rebate to each owner (or, where 

applicable, occupier) of rateable land, upon successful application, that meets the criteria of the City of Greater 

Bendigo Bushcare Incentive (Rate Rebate) Program. The rebate is 100% of the rates calculated on the site value of 

the protected land as declared in the required Trust for Nature conservation covenant. A Trust for Nature 

conservation covenant provides the highest level of protection to land. The protection of private remnant native 

vegetation is a high priority recognised by all levels of government, as some of the highest value native vegetation is 

found on private property. The benefit to the community as a whole is to preserve privately owned natural bushland 

containing remnant native vegetation. 

In accordance with the provisions of Section 169 of the Act, upon successful annual application that meets the 

criteria of a recreational hangar user, COGB grants a 50% rate rebate to each occupier of rateable land upon which 

an aircraft hangar is erected at the Bendigo Airport. 

7.12 Discount 

In accordance with the provisions of Section 168 of the Act, COGB will grant a discount of 1.5% of the 2016/2017 

rates and charges (exclusive of any rebates and Victorian Government Fire Services Property Levy) should full 

payment (including any arrears) be made on or before Friday 30 September 2016. 

7.13 General Rate 

Having regard to the Rating Strategy carried out in 2011 and the Victorian Government’s Developing a Rating 

Strategy: A guide for Councils , the objective of the General Rate is to efficiently and equitably impose a rate on 

rateable land within the municipal district (except rateable land which is Commercial/Industrial, Farm Land, Vacant 

Residential or Vacant Rural Residential Land, Other Land or properties located in the Forest Edge Estate Maiden 

Gully, which are subject to separate differential rates) to: 

a. Assist Council to meet its primary objective of endeavouring to achieve the best outcomes for the local 

community having regard to the long term and cumulative effects of Council’s decisions (section 3C(1) of the 

Act); 

b. To raise revenue to be used to improve the overall quality of life of people in the local community within 

Council’s municipal district (in accordance with the facilitating objective in section 3C(2)(c) of the Act); and 

c. To ensure the equitable imposition of rates and charges (in accordance with the facilitating objective in section 

3C(2)(f) of the Act). 

General Rate Land is any land, which is not: 

Commercial/Industrial Land A; Commercial/Industrial Land B; Commercial/Industrial Land C; Farm Land, Vacant 

Land - Residential and Rural Residential, Other Land, Vacant Land - Forest Edge Estate Maiden Gully, Residential 

Land - Forest Edge Estate Maiden Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and which is: 


• 

• 

• 

Used primarily for residential purposes; or 

Less than 1500m 2 in area and used primarily for indoor cultural or recreational purposes by a body which 

applies its profits to promote its objects and otherwise prohibits the payment of a dividend or amount to its 

members; or 

Non commercial, non industrial or non farm land use occupancies on properties located in the Lake Eppalock 

environs which are leased from Goulburn-Murray Water. 

The general rate will be used to fund some of those items of expenditure described in the Budget. The types and 

classes of rateable land within this differential rate are those having the relevant characteristics described above. 

The zoning applicable to each rateable land within this category, as determined by consulting maps referred to in 

the relevant Planning Scheme. 

All buildings which are now constructed on the land or which are constructed prior to the expiry of the 2016/17 

Financial Year. 

The geographic location of the land within this rate is wherever located within the municipal district (excluding the 

Forest Edge Estate Maiden Gully as depicted in Appendix D Annexure D - 3). 

The use of the land within this rate, in the case of improved land, is any use permitted under the relevant Planning 

Scheme. 

7.14 Commercial/Industrial Land A 


Strategy: A guide for Councils , the objective of the Commercial/Industrial Land A Differential Rate is to efficiently 

and equitably impose a differential rate on rateable land within the municipal district (except rateable land which is 

General Rate Land, Commercial/Industrial Land B, Commercial/Industrial Land C, Farm Land, Vacant Residential 

or Vacant Rural Residential Land, Other Land or properties located in the Forest Edge Estate Maiden Gully which 

are subject to separate differential rates) to: 



Act); 





Commercial/Industrial Land A is any land, which is not: 

General Rate Land; Commercial/Industrial Land B; Commercial/Industrial Land C; Farm Land, Vacant Land - 

Residential and Rural Residential, Other Land, Vacant Land - Forest Edge Estate Maiden Gully, Residential Land - 

Forest Edge Estate Maiden Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and which is land with planning permission for: 

• Sale of goods or services; or 

• Other commercial purposes; or 

• Industrial purposes; or is 

Unoccupied land zoned, used or able to be used primarily for commercial or industrial purposes, whether or not 

building/s are erected thereon; 

and located in the area depicted in Appendix D Annexure D - 1 (excluding the Bendigo CBD as depicted in 

Appendix D annexure D - 2 and excluding the Forest Edge Estate Maiden Gully as depicted in Appendix D 

annexure D - 3). 

The Commercial/Industrial A rate will be used to fund some of those items of expenditure described in the Budget. 

The types and classes of rateable land within this differential rate are those having the relevant characteristics 

described above. 






The geographic location of the land within this differential rate is in the area depicted in Appendix D Annexure D - 1 

(excluding the Bendigo CBD as depicted in Annexure D - 2 and excluding the Forest Edge Estate Maiden Gully as 

depicted in Annexure D - 3). 

The use of the land within this differential rate, in the case of improved land, is any use permitted under the relevant 

Planning Scheme. 

7.15 Commercial/Industrial Land B 


Strategy: A guide for Councils , the objective of the Commercial/Industrial Land B Differential Rate is to efficiently 


General Rate Land, Commercial/Industrial Land A, Commercial/Industrial Land C, Farm Land, Vacant Residential 





Act); 





Commercial/Industrial Land B is any land, which is not: 

General Rate Land; Commercial/Industrial Land A; Commercial/Industrial Land C; Farm Land, Vacant Land - 









and not located in the area depicted in Appendix D Annexures D - 1, D - 2 or D - 3. 

The Commercial/Industrial B rate will be used to fund some of those items of expenditure described in the Budget. 







The geographic location of the land within this differential rate is wherever located within the municipal district, not 

located within the area depicted in Appendix D, Annexures D - 1, D - 2 or D - 3. 




7.16 Commercial/Industrial Land C 


Strategy: A guide for Councils , the objective of the Commercial/Industrial Land C Differential Rate is to efficiently 


General Rate Land, Commercial/Industrial Land A, Commercial/Industrial Land B, Farm Land, Vacant Residential 





Act); 





Commercial/Industrial Land C is any land, which is not: 

General Rate Land; Commercial/Industrial Land A; Commercial/Industrial Land B; Farm Land, Vacant Land - 









and located in the area depicted in Appendix D Annexure D - 2. 

The Commercial/Industrial C rate will be used to fund some of those items of expenditure described in the Budget. 







The geographic location of the land within this differential rate is in the area depicted in Appendix D Annexure D - 2. 



7.17 Farm Land 


Strategy: A guide for Councils , the objective of the Farm Land Differential Rate is to efficiently and equitably impose 

a differential rate on rateable land within the municipal district (except rateable land which is General Rate Land, 

Commercial/Industrial Land, Vacant Residential or Vacant Rural Residential Land, Other Land or properties located 

in the Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 






Farm Land is any land, which is not: 

General Rate Land; Commercial/Industrial Land A; Commercial/Industrial Land B; Commercial Industrial C, Vacant 

Land - Residential and Rural Residential, Other Land, Vacant Land - Forest Edge Estate Maiden Gully, Residential 

Land - Forest Edge Estate Maiden Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and which is "farm land" within the meaning of Section 2 (1) of the Valuation of Land Act 1960 : 

The farm rate will be used to fund some of those items of expenditure described in the Budget. The types and 

classes of rateable land within this differential rate are those having the relevant characteristics described above. 





The geographic location of the land within this differential rate is wherever located within the municipal district. 



7.18 Vacant Land - Residential and Rural Residential 


Strategy: A guide for Councils , the objective of the Vacant Land - Residential and Rural Residential Differential 

Rate is to efficiently and equitably impose a differential rate on rateable land within the municipal district (except 

rateable land which is General Rate Land, Commercial/Industrial Land, Farm Land, Other Land or properties 

located in the Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 





Vacant Land - Residential and Rural Residential is any land, which is not: 

General Rate Land; Commercial/Industrial Land A; Commercial/Industrial Land B; Commercial/Industrial C, Farm 

Land, Other Land, Vacant Land - Forest Edge Estate Maiden Gully, Residential Land - Forest Edge Estate Maiden 

Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and which is land on which no dwelling is erected. 

The Vacant Land - Residential and Rural Residential rate will be used to fund some of those items of expenditure 

described in the Budget. The types and classes of rateable land within this differential rate are those having the 

relevant characteristics described above. 









7.19 Vacant Land - Forest Edge Estate Maiden Gully 


Strategy: A guide for Councils , the objective of the Vacant Land - Forest Edge Estate Maiden Gully Differential Rate 

is to efficiently and equitably impose a differential rate on rateable land within the municipal district (except rateable 

land which is General Rate Land, Commercial/Industrial Land, Farm Land, Vacant Residential or Vacant Rural 

Residential Land, Other Land, Residential Land - Forest Edge Estate Maiden Gully or Commercial/Industrial Land - 

Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 





Vacant Land - Forest Edge Estate Maiden Gully is any land, which is not: 


Land, Other Land, Vacant Land - Residential or Rural Residential, Residential Land - Forest Edge Estate Maiden 

Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and located within the Forest Edge Estate Maiden Gully, as depicted in Appendix D annexure D - 3, on land 

intended to be used for residential purposes; and 

on which no dwelling or other building designed or adapted for occupation is constructed. 

The Vacant Land - Forest Edge Estate Maiden Gully rate will be used to fund some of those items of expenditure 

described in the Budget. The types and classes of rateable land within this differential rate are those having the 

relevant characteristics described above. 








7.20 Residential Land - Forest Edge Estate Maiden Gully 


Strategy: A guide for Councils , the objective of the Residential Land - Forest Edge Estate Maiden Gully Differential 

Rate is to efficiently and equitably impose a differential rate on rateable land within the municipal district (except 

rateable land which is General Rate Land, Commercial/Industrial Land, Farm Land, Vacant Residential or Vacant 

Rural Residential Land, Other Land, Vacant Land - Forest Edge Estate Maiden Gully or Commercial/Industrial Land 

- Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 





Residential Land - Forest Edge Estate Maiden Gully is any land which is not: 



Land, Other Land, Vacant Land - Residential or Rural Residential, Vacant Land - Forest Edge Estate Maiden Gully, 

Commercial/Industrial Land - Forest Edge Estate Maiden Gully; 

and which is: 

used primarily for residential purposes; and 

located within the Forest Edge Estate Maiden Gully, in the area depicted in Appendix D Annexure D - 3. 

The Residential Land - Forest Edge Estate Maiden Gully rate will be used to fund some of those items of 

expenditure described in the Budget. The types and classes of rateable land within this differential rate are those 

having the relevant characteristics described above. 








7.21 Commercial/Industrial Land - Forest Edge Estate Maiden Gully 


Strategy: A guide for Councils , the objective of the Commercial/Industrial Land - Forest Edge Estate Maiden Gully 

Differential Rate is to efficiently and equitably impose a differential rate on rateable land within the municipal district 

(except rateable land which is General Rate Land, Commercial/Industrial Land, Farm Land, Vacant Residential or 

Vacant Rural Residential Land, Other Land, Vacant Land - Forest Edge Estate Maiden Gully or Residential land - 

Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 





Commercial/Industrial Land - Forest Edge Estate Maiden Gully is any land which is not: 


Land, Other Land, Vacant Land - Residential or Rural Residential, Vacant Land - Forest Edge Estate Maiden Gully, 

Residential Land - Forest Edge Estate Maiden Gully; and 

which is located in the Forest Edge Estate Maiden Gully, as depicted in Appendix B annexure D - 3; and 

which is land with planning permission for: 






The Commercial/Industrial land - Forest Edge Estate Maiden Gully rate will be used to fund some of those items of 

expenditure described in the Budget. The types and classes of rateable land within this differential rate are those 

having the relevant characteristics described above. 









7.22 Other Land 


Strategy: A guide for Councils , the objective of the Other Land Differential Rate is to efficiently and equitably 

impose a differential rate on rateable land within the municipal district (except rateable land which is General Rate 

Land, Commercial/Industrial Land, Farm Land, Vacant Residential or Vacant Rural Residential Land or properties 

located in the Forest Edge Estate Maiden Gully which are subject to separate differential rates) to: 



Act); 





Other Land is any land, which is not: 

General Rate Land; Commercial/Industrial Land A; Commercial/Industrial Land B; Commercial/Industrial Land C, 

Farm Land, Vacant Land - Residential and Rural Residential, Vacant Land - Forest Edge Estate Maiden Gully, 

Residential Land - Forest Edge Estate Maiden Gully, Commercial/Industrial Land - Forest Edge Estate Maiden 

Gully; 

and includes any land which does not fall into any of the definitions of rate categories of General Rate Land, 

Commercial/Industrial Land A, Commercial/Industrial Land B, Commercial/Industrial Land C, Farm Land, Vacant 

Land - Residential and Rural Residential, Vacant Land - Forest Edge Estate Maiden Gully, Residential Land - 

Forest Edge Estate Maiden Gully, Commercial/Industrial Land - Forest Edge Estate Maiden Gully. 

The Other Land rate will be used to fund some of those items of expenditure described in the Budget. The types 

and classes of rateable land within this differential rate are those having the relevant characteristics described 

above. 









Budget Analysis 

The following reports provide detailed analysis to support and explain the budget reports in the previous section. 

This section includes the following analysis and information. 

8 Summary of Financial Position 

9 Budget Influences 

10 Analysis of Operating Budget 

11 Analysis of Budgeted Cash Position 

12 Analysis of Capital Budget 

13 Analysis of Budgeted Financial Position 


8. Summary of Financial Position 

Council has prepared a Budget for the 2016/17 financial year which seeks to balance the demand for services and 

infrastructure with the community’s capacity to pay. Key budget information is provided below about the rate 

increase, operating result, services, cash and investments, capital works, financial position, financial sustainability 

and strategic objectives of the Council. 

8.1 Rates and Charges 

120.0 

Rate Income $M 

100.0 

80.0 

60.0 

40.0 

93.6 

99.8 

106.6 109.7 112.8 116.1 

20.0 

0.0 

A2014/15 F2015/16 B2016/17 SRP2017/18 SRP2018/19 SRP2019/20 

A = Actual F = Forecast B = Budget SRP = Strategic Resource Plan estimates 

It is proposed that general rates increase by 2.5% for the 2016/17 year in accordance with the Fair Go Rates 

System, raising total rates of $106.6 million, including $1.6 million generated from supplementary rates and $2.8 

million from the introduction of a fortnightly organics waste service. This rate increase is a reduction of the level of 

5% foreshadowed in Council's Strategic Resource Plan adopted in 2015. This will result in an increase in total 

revenue from rates and service charges of 6.9%. 

8.2 Operating Result 

60.0 

Surplus / -Deficit $M 

45.0 

30.0 

15.0 

34.6 

54.0 

24.1 

22.1 20.5 

0.0 

10.5 


The forecast operating result for the 2016/17 year is a surplus of $54.0 million, which is an increase of $19.4 million 

over the 2015/16 forecast. The increased operating result is due mainly to two factors. Timing in receiving grant 

commission funding, $7.4m was budgeted to be received in 2015/16 however 50% of the funding was received 

earlier than expected at the end of the 2014/15 financial year. The forecast has been adjusted to reflect this early 

payment. The other major factor is the completion of major works undertaken in 2015/16. Expenditure of a capital 

nature contributing to non-council owned assets is accounted for as operational expenditure. The Lighting the 

Regions Project was finalised in 2015-16 which is forecast to cost $10 million. The adjusted underlying result, which 

excludes items such as non-recurrent capital grants and contributions is a surplus of $9.4 million, which is an 

increase of $16.1 million over 2015/16 - refer to section 10 of this summary for further information. (The forecast 

underlying result for the 2015/16 year is a deficit of $6.7 million.) 


8.3 Services 

Net Cost $M 

125.0 

100.0 

75.0 

50.0 

95.0 

106.5 109.5 

113.8 

118.4 

123.1 

25.0 

0.0 


The net cost of services delivered to the community for the 2016/17 year is expected to be $109.5 million which is 

an increase of $3.0million over 2015/16. A key influencing factor in the development of the 2016/17 budget has been 

the recently released results of the community satisfaction survey conducted by Council. The survey results show 

that while there is a relatively high level of satisfaction with most services provided by Council, there are some areas 

of concern where there is a clear message that ratepayers want improved service levels. For the 2016/17 year, 

service levels have been maintained and a number of initiatives proposed. (The forecast net cost for the 2015/16 

year is $106.5 million.) 

Refer Section 2 for a list of services. 

8.4 Cash and investments 

60.0 

50.0 

56.91 55.85 

Cash on Hand $M 

40.0 

30.0 

20.0 

10.0 

41.39 

44.19 

46.14 47.19 

0.0 


Cash and investments are expected to decrease by $14.5 million during the year to $41.4 million as at 30 June 

2017. This is due mainly to the carried forward component of the 2015/16 capital works program and a number of 

major capital works projects. The reduction in cash and investments is in line with Council's Strategic Resource 

Plan. (Cash and investments are forecast to be $55.9 million as at 30 June 2016.) 

Refer also Section 3 for the Statement of Cash Flows and Section 11 for an analysis of the cash position. 


8.5 Capital Works 

Capital Works Expenditure $M 

100.0 

80.0 

60.0 

40.0 

20.0 

0.0 

99.26 

55.74 

46.16 46.19 47.35 

28.50 


The capital works program for the 2016/17 year is expected to be $99.26 million. Of the $99.26 million of capital 

funding required, $26.37 million will come from external grants, with the balance of $72.89 million to come from 

Council cash. The Council cash amount comprises asset sales ($1.67 million), capital contributions ($8.86 million), 

borrowings ($17 million), reserve and cash investments ($8.01 million) and cash generated through operations in 

the 2016/17 financial year ($37.35 million). The capital expenditure program has been set and prioritised based on a 

rigorous process of consultation that has enabled Council to assess needs and develop sound business cases for 

each project. This year's program includes a number of major building projects including the construction of the 

Greater Bendigo Indoor Aquatic and Wellbeing Centre, Bendigo Stadium redevelopment and the expansion of the 

Airport runway. (Capital works is forecast to be $55.74 million for the 2015/16 year.) 

8.6 Financial Position 

40.00 

Working Capital $M 

30.00 

20.00 

10.00 

29.71 

33.84 

17.69 

19.81 

21.28 21.53 

0.00 

A2015 F2016 B2017 SRP2018 SRP2019 SRP2020 

The financial position is expected to improve with net assets (net worth) to increase by $82 million to $1,472.8 

million although net current assets (working capital) will reduce by $16.15 million to $17.69 million as at 30 June 

2017. This is mainly due to the use of cash reserves to fund the capital works program. (Total equity is forecast to 

be $1,390.8 million as at 30 June 2016.) 

Refer also Section 3 for the Balance Sheet and Section 13 for an analysis of the budgeted financial position. 


8.7 Financial Sustainability 

Adjusted Underlying Surplus / -Deficit 

$M 

10 

5 

0 

-5 

-10 

9.42 

8.46 

6.09 

4.59 

-6.66 

F2015/16 B2016/17 SRP2017/18 SRP2018/19 SRP2019/20 

A high level Strategic Resource Plan for the years 2015/16 to 2019/20 has been developed to assist Council in 

adopting a budget within a longer term prudent financial framework. The key objective of the Plan is financial 

sustainability in the medium to long term, while still achieving the Council’s strategic objectives as specified in the 

Council Plan. The adjusted underlying result, which is a measure of financial sustainability, shows a decreasing 

deficit over the four year period. 

Refer Section 14 for more information on the Strategic Resource Plan. 

8.8 Themes 

50.00 

Net Cost $M 

40.00 

30.00 

20.00 

41.6 

42.8 

36.4 

41.0 

10.00 

- 

13.9 

12.7 

Leadership & Good 

Governance 

5.6 

5.9 

Planning for Growth 

Presentation & 

Vibrancy 

6.7 

7.0 

Productivity 


2015/16 Forecast 2016/17 Budget 

The Annual Budget includes a range of services and initiatives to be funded that will contribute to achieving the 

strategic objectives specified in the Council Plan. The above graph shows the level of funding allocated in the 

budget to achieve the strategic objectives as set out in the Council Plan for the 2016/17 year. 

The services that contribute to these objectives are set out in Section 2. 


8.9 Council Expenditure Allocations 

Capital & Major Works 

Waste, Recycling & Environment 

Parking & Animal Control 

Recreation & Parks 

Maintenance of Road Network 

Community Services 

Property Services 

Planning & Regulation 

Business development 

Arts, culture and libraries 

Customer Service 

Corporate Service 

6.93 

1.52 

5.81 

5.01 

3.42 

3.29 

3.31 

6.31 

0.68 

7.12 

17.28 

39.32 

$0 $10 $20 $30 $40 $50 

Expenditure $ per $100 

The above chart provides an indication of how Council allocates its expenditure across the main services that it 

delivers. It shows how much is allocated to each service area for every $100 that Council spends. 


9. Budget Influences 

This section sets out the key budget influences arising from the internal and external environment within which the 

Council operates. 

9.1 Snapshot of Greater Bendigo City Council 

The City of Greater Bendigo is located in the geographic centre of Victoria about 90 minutes drive north of 

Melbourne. Greater Bendigo has an estimated population of over 110,000 and covers almost 3,000 square 

kilometres of the central Victorian landscape, including smaller towns and villages such as Heathcote, Axedale, 

Huntly, Marong, Elmore, Goornong, Neilborough, Sebastian, Woodvale, Raywood, Mia Mia and Redesdale. 

Population 

The resident population of Greater Bendigo at the 2011 ABS census of population and housing was 100,611, this 

was a growth of 7.89% from a population of 93,253 at the 2006 Census, which represents an average annual 

growth rate of 1.54 per cent. 

The 2015 official population of Greater Bendigo is the ABS estimated resident population. As at 30 June 2015 it 

was 108,437, which was an increase of 1.29% (or 1,386 persons) from the previous 12 months. 

Ageing Population 

The age structure of Greater Bendigo at the 2011 Census shows that overall 20.4% of the population was aged 

between 0 and 15 and 14.9% of residents were over the age of 65. Compared to Regional Victoria, Greater 

Bendigo has a similar proportion of people in the younger age groups and smaller proportion of those 65 and over 

(the Regional Victorian average in 16.3%). 

Greater Bendigo has a larger percentage of residents aged 20-24 and 25-29 compared to the Regional Victorian 

average while having a smaller percentage of residents aged 60-69. 

In between the period of the last two Censues, the largest changes within the five-year age groups were 0 to 4 

(+964), 25 to 29 (+914), 60 to 64 (+1,591) and 65 to 69 (+738). 

Growth has occurred in all of the five-year age groups from 50 years and up, making up 64.96% of the growth of the 

City between 2006 and 2011. These figures demonstrate a growing proportion of an aged population. 

The age structure of Greater Bendigo shows different populations at their different life stages. Looking at age 

structure this way can better inform the level of demand on specific age based services as well as specific housing 

needs. 

There has been growth of the young workforce and tertiary aged population between the last two Censues, as well 

as the previously discussed growth of the older population. 

Births 

Birth rates in Greater Bendigo have been slightly increasing each year with 1,509 babies born in 2014. 

Cultural Diversity 

Of the total Greater Bendigo population in 2011, just over 7% of residents were born overseas. Of those residents 

born overseas, half were born in non-English speaking countries. The main countries of birth of residents, apart 

from Australia, represent migrant groups from the United Kingdom, New Zealand and India. 

Housing 

In 2014 there were 45,379 dwellings across Greater Bendigo, with the suburb of Kangaroo Flat having the largest 

number of dwellings. Of the total dwellings, 82% were separate dwellings and 13% medium density dwellings. 

In 2011 of the majority of lone households that live in separate dwellings, 66.62% live in dwellings with 3 bedrooms 

or more. Overall 53.68% of lone households live in any sort of dwelling with three bedrooms or more. Even in 

households with only two people, 84.63% live in separate dwellings with three or more bedrooms. 


Three in four of lone person households (77.2%) live in separate detached housing and only less than 6% of 

couples with no children live in medium or high density housing (semi-detached, row, terrace or townhouse; flat, unit 

or apartment). 

In 2011, 26.1% of households in Greater Bendigo were rented, with 4.7% rented as social housing. 

Medium density dwellings are dispersed throughout the municipality unevenly, the Bendigo urban area has the 

largest number with 733 (24%), Flora Hill has 535 which makes up 30% of dwellings in the area, Golden Square 

and Kangaroo Flat have 573 and 572 respectively, but they only make up 15 and 13 per cent of overall dwellings. 

Growth in house prices in country Victoria (regional cities and towns) was lower than metropolitan Melbourne, with 

country Victoria median house sale prices increasing 3.2 per cent compared to the 5.8 per cent rise in the 

metropolitan median. In 2016, Greater Bendigo median house prices increased from $307,000 to $320,000, in 

comparison the Regional Victorian median increased from $287,500 to $299,312 and the Victorian median increase 

from $435,000 to $460,000. 

Education and Occupation 

The North Western Region, which includes the City of Greater Bendigo, reports on four state regions for retention 

rates of students in 2015 from Year 10 to Year 12 which, at 96%, was the highest of all regions. 

In 2011, less than half (42.2%) of the population aged 15 and over hold formal qualifications (Bachelor or higher 

degree, Advanced Diploma or Diploma, or Vocational qualifications) and 47.3% had no qualifications, compared 

with 40.5% and 48.4% respectively for Regional Victoria. 

When combined, three occupations (Professional, Technical and Trades Workers and Clerical and Administrative 

Workers) accounted for 21,710 people in total or 47.5% of the employed resident population. 

Budget Implications 

As a result of the City’s demographic profile there are a number of budget implications in the short and long term as 

follows: 

• The large geographic area, which includes both urban and rural environments, means COGB needs to be 

responsive to diverse community needs. 

• The large rural area means transport costs for services are higher. This impacts on services such as garbage 

collection. There is also a requirement to invest in maintaining a vast rural road network. 

• COGB is assessing how best to support the growing numbers of aged people within the community. 

• Growing number of births has necessitated the expansion of the Maternal and Child Health Service, with an 

additional Maternal and Child Health Nurse. 

• The growing urban area means that with new subdivisions, Council takes on responsibility for an increasing 

number of public assets when transferred by developers. This includes public parkland which in turn requires 

additional staff and equipment to maintain. 

• Balancing the demands for new infrastructure in a growing municipality while maintaining existing assets is 

challenging. In 2016/17 Council will provide an additional $2 million (transferred from asset renewal funding) 

to provide new assets, including paths. 

9.2 External Influences 

There are a number of external influences which have had a significant impact on the preparation of the 2016/17 

Budget being: 

• 

• 

• 

• 

• 

• 

Managing the impact of being a growing city with associated community needs. 

Introduction of a rate cap by the State Government from 2016/17. The cap for 2016/17 has been set at 2.5%. 

State-wide CPI is forecast to be 2.5% for the 2016/17 year. 

Constrained Federal and State Government fiscal environment, including Federal Assistance Grants 

indexation freeze for 3 years. 

The increasing regulatory environment which requires COGB to meet legislative standards including the 

introduction of the Local Government Performance Reporting Framework. 

Potential future liability related to the Defined Benefit Superannuation Fund. 


9.3 Internal Influences 

There are a number of internal influences which have had a significant impact on the preparation of the 2016/17 

Budget being: 

• 

• 

• 

• 

• 

• 

• 

• 

• 

Council Plan 2013-2017. 

Budget principles established by Council to guide the development of the Budget (refer section 9.4). 

Prioritisation by Council of several large capital works projects that will require increased funding both through 

rate revenue and loan borrowings. 

Additional pressures to maintain service levels while service demand increases. 

Investment in developing COGB’s workforce capability and attracting and retaining quality employees. 

The need to replace and upgrade ageing infrastructure. 

The need to review services to ensure investment is in the right services at the right standard and in the right 

way to get the best value. 

Ongoing focus on greater efficiency. 

COGB’s Enterprise Agreement. 


9.4 Budget Principles 

In response to these influences, guidelines were prepared and distributed to all Council officers with budget 

responsibilities. The guidelines set out the key budget principles upon which the officers were to prepare their 

budgets. The principles included: 

Theme 

Principle 

1 Best Value 

2 Capital Works Alignment 

with Council Plan 

3 Rating 

4 Renewal of Assets 

remain in the low risk category. 

6 User Fees and Charges Determining User Fees in accordance with the COGB's Pricing Policy. 

7 Revenue Sources • 

• 

Identify new revenue sources where possible. 

Government grants will only be included in the Budget if they are either 

confirmed or there is a high likelihood of confirmation and, if no confirmation is 

received, refer the matter to mid-year budget for decision on proceeding. 

Projects will not commence until government funding is committed. 

• Contributions from clubs and organisations are to be confirmed by the execution 

of a formal Agreement before Council considers funding the project. 

8 Operating Budget 

Alignment with Council 

Plan 

9 Working Capital Ratio 

10 Managing Service Growth 

11 Efficiency in Operations 

12 Capacity Building 

Take account of Best Value Principles from the Local Government Act : 

• All services must meet quality and cost standards. 

• All services must be responsive to the needs of the community. 

• Each service must be accessible by those members of the community for whom 

the service is intended. 

• Council must achieve continuous improvement in the provision of services to 

the community. 

• Council must develop a program of consultation with the community in relation 

to the services it provides and report regularly to the community. 

Council’s budget will take account of the Council Plan and other strategic plans for 

new Capital Works using the agreed criteria of the Capital Evaluation Framework. 

Aim to balance the demand for services and infrastructure with the community's 

ability to pay. 

Comply with existing financial policy by investing in renewing existing assets to the 

level of depreciation. 

5 Loan Borrowings The level of indebtedness will remain within the low risk category of the VAGO 

indicator. Council’s ability to pay our debt using our own revenue sources will 

9.5 Long term strategies 

Council’s budget will take account of the Council Plan and other strategic plans for 

new and expanded services funded through the Operating budget, using the 

Business Case submission process which justifies increased service demand or 

the development of a new service/initiative. This includes requests for new staffing 

positions. 

Aim to achieve a Working Capital ratio of no less than 150%; this means that there 

will be $1.50 of current assets to every $1 of current liabilities, to maintain a low risk 

rating with VAGO. 

Ensure existing levels of service can be maintained, as a minimum. 

To achieve increased efficiency and affordability, the operations of Council will be 

systematically reviewed. Progress is to be reported annually. This work took place 

as part of the budget development process. 

Continue to build the community’s capacity to contribute to the economic growth 

and wellbeing of COGB. 

The budget includes consideration of a number of long term strategies and contextual information to assist Council 

to prepare the Budget in a proper financial management context. These include a Strategic Resource Plan for 

2016/17 to 2019/20 (Section 14.), Rating Information (Section 15.) and Summary of Other Strategies (Section 16.) 

including borrowings, infrastructure and service delivery. 


10. Analysis of Operating Budget 

This section analyses the operating budget including expected income and expenses of the Council for the 2016/17 

year. 

10.1 Budgeted income statement 

Total income 

Total expenses 

Surplus (deficit) for the year 

Grants - non-recurrent capital 

Contributions 

Adjusted underlying surplus/(deficit) 

Forecast 

Ref 



$’000 $’000 $’000 

10.2 195,617 210,446 14,829 

10.3 (161,020) (156,434) 4,586 

34,597 54,012 19,415 

10.2.6 (17,285) (21,130) (3,845) 

10.2.5 (23,971) (23,459) 512 

(6,659) 9,423 16,082 

10.1.1 Adjusted underlying surplus ($16.1 million increase) 

The adjusted underlying result is the net surplus or deficit for the year adjusted for non-recurrent capital grants and 

capital contributions from other sources. It is a measure of financial sustainability and Council’s ability to achieve its 

service delivery objectives as it is not impacted by capital income items which can often mask the operating result. 

The adjusted underlying result for the 2016/17 year is a surplus of $9.4 million which is a increase of $16.1 million 

from the 2015/16 year. In calculating the adjusted underlying result, Council has excluded grants received for 

capital purposes which are non-recurrent and capital contributions from other sources. Contributions are excluded 

as the value of assets assumed by Council is dependent on the level of development activity each year. 

10.2 Income 

Income Types 


Statutory fees and fines 

User charges, fees and fines 

Contributions - monetary 

Contributions - non monetary 

Grants - operating 

Grants - capital 

Interest on investments 

Total income 

Forecast 

Ref 



$’000 $’000 $’000 

10.2.1 99,760 106,616 6,856 

10.2.2 3,972 4,103 131 

10.2.3 23,216 24,223 1,007 

10.2.4 12,580 11,613 (967) 

10.2.5 11,391 11,846 455 

5.1 21,563 24,207 2,644 

5.2 21,639 26,367 4,728 

10.2.6 1,496 1,471 (25) 

195,617 210,446 14,829 


$'000 

120,000 

100,000 

Rates & 

charges 

Income Comparison Forecast 2015/16 to Budget 2016/17 

Budget 16/17 Forecast 15/16 

80,000 

60,000 

40,000 

20,000 

0 

Stat fees 

User fees 

Contributions 

Grants 

- oper. 

Grants 

- cap. 

Net gain 

on sale 

Interest on 

investments 

Income 


13% 

Budgeted Income 2016/17 

Interest on 

investments 

1% 


11% 

Contributions - non 

monetary 

6% 

Contributions - 

monetary 

5% 

User charges, fees and 

fines 

11% 

Statutory fees and 

fines 

2% 

Rates and Charge 

51% 

10.2.1 Rates and charges ($6.9 million increase) 

It is proposed that income raised by all rates and charges will increase by 6.9% or $6.9 million over 2015/16 to 

$106.6 million. This includes an increase in general rates of 5%, made up of a rate increase of 2.5% plus the value 

of natural growth by way of supplementary valuations processed in the 2015/16 year. Recycling waste charge 

increased by 3.9%, made up of a 3.1% increase plus the value of natural growth. COGB will also introduce a 

fortnightly organics service which is budgeted at $2.8 million. Due to the introduction of the organics service the 

kerbside waste charge has been reduced by 5.4%. Supplementary rates have been budgeted at $1.6 million. 

Section 7. Rates and Charges - includes a more detailed analysis of the rates and charges to be levied for 2016/17 

and the rates and charges specifically required by the Regulations. 

10.2.2 Statutory fees and fines ($0.13 million increase) 

Statutory fees relate mainly to fees and fines levied in accordance with legislation and include animal registrations, 

Public Health and Wellbeing Act 2008 registrations and parking fines. Increases in statutory fees are made in 

accordance with legislative requirements. 

Statutory fees are forecast to increase by 3% or $0.13 million compared to 2015/16. 

A detailed listing of statutory fees is included in Appendix A. 


10.2.3 User Charges, fees & fines ($1.0 million increase) 

User charges, fees and fines relate mainly to the recovery of service delivery costs through the charging of fees to 

users of Council’s services. These include separate rating schemes, use of leisure, entertainment and other 

community facilities and the provision of human services such as family day care and home and community care 

services. In setting the budget, the key principle for determining the level of user charges has been to ensure that 

increases do not exceed CPI increases or market levels. 

User charges are projected to increase by 4.3% or $1.0 million over 2015/16. The main areas contributing to the 

increase are additional events at the Ulumbarra Theatre ($0.6m) and a major international exhibition at the Bendigo 

Art Gallery ($0.7m). In addition, Council plans to increase user charges for all areas by 3% in line with expected 

inflationary trends over the budget period to maintain parity between user charges and the costs of service delivery. 

A detailed listing of fees and charges is included in Appendix A. 

10.2.4 Contributions - monetary ($1.0 million decrease) 

Contributions relate to monies paid by developers in regard to public resort and recreation, drainage and car 

parking in accordance with planning permits issued for property development. 

Contributions are projected to decrease by $1.0 million or 7.7% compared to 2015/16 due mainly to the completion 

of a number of major property developments within the municipality during the 2015/16 year. 

10.2.5 Contributions - non monetary ($0.5 million increase) 

Non monetary assets include developer constructed assets contributed by developers in accordance with planning 

permits issued for property development, including land, roads and drainage. The stable movement of 4% reflects 

the trend of developers constructing assets and transferring ownership to the COGB. 

10.2.6 Interest on investments ($0.02 million decrease) 

Other income includes interest revenue on investments and rate arrears. Interest revenue is budgeted to remain in 

line with forecast. 

10.3 Expenses 

Expense Types 

Employee costs 

Contracts payments, materials 

and services 

Bad and doubtful debts 

Depreciation and amortisation 

Borrowing costs 

Net loss on disposal of property, 


Total expenses 

Forecast 

Ref 



$’000 $’000 $’000 

10.3.1 57,727 60,805 3,078 

10.3.2 69,039 59,689 (9,350) 

10.3.3 131 130 (1) 

10.3.4 29,408 30,919 1,511 

10.3.5 1,715 1,891 176 

10.3.6 3,000 3,000 - 

161,020 156,434 (4,586) 


$'000 

75,000 

60,000 

Emp. 

costs 

Expenses Comparison Forecast 2015/16 to Budget 2016/17 

Mat & 

serv 

Budget 16/17 Forecast 15/16 

45,000 

30,000 

Deprec'n 

15,000 

Bad & 

D/Debts 

Borrowing 

costs 

Loss on 

Disposal 

0 

Expenses 

Budgeted Expenses 2016/17 

Depreciation and 

amortisation 

20% 

Borrowing costs 

1% 

Loss on disposal 2% 


39% 

Bad and doubtful 

debts 

0% 

Contracts 

payments, materials 

and services 

38% 

10.3.1 Employee costs ($3.1 million increase) 

Employee costs include all labour related expenditure such as wages and salaries and on-costs such as 

allowances, leave entitlements and employer superannuation. 

Employee costs are forecast to increase by 5.3% or $3.1 million compared to 2015/16. This increase relates to 

three key factors: 

• 

• 

• 

• 

• 

Council's Enterprise Agreement (EA). 

Band movements and reclassification of staff as prescribed by the relevant awards. 

Impact of full year employment of staff who took up positions part way through 2015/16, (approved in the 2015- 

16 Budget). 

Positions funded by the State Government. 

Changes to staff numbers as included in new Budget initiatives. 


A summary of human resources expenditure categorised according to the organisational structure of Council is 

included below: 

Comprises 

Directorate 


2016/17 Full Time Part Time 

$'000 $'000 $'000 

Executive Services 

1,772 1,772 - 

Organisation Support 

7,247 6,273 974 

Presentation and Assets 

16,780 16,419 361 


14,839 8,214 6,625 

Planning and Development 

10,000 7,865 2,135 


6,249 5,446 803 

Total permanent employee expenditure 

56,887 45,989 10,898 

Casuals and other 

Capitalised labour costs 

Total expenditure 

2,267 

1,651 

60,805 

A summary of the number of full time equivalent (FTE) employees in relation to the above expenditure is included 

below: 

Directorate 

Executive Services 

Organisation Support 

Presentation and Assets 


Planning and Development 


Total 

Casuals and other 

Capitalised labour costs 

Total employees 

Comprises 


FTE Full Time Part Time 

14 14 0 

71 60 11 

207 202 5 

188 92 96 

107 80 27 

62 52 10 

649 500 149 

29 

21 

699 

The most significant increases in employee costs by service unit are summarised below: 

Directorate 

Presentation & Assets 


Planning & Development 


Service Unit 

Engineering & Public 

Space 

Parks & Natural 

Reserves 

Waste Services 

Works 

Community Services 

Statutory Planning 

Major Projects 

Capital Venue & Events 

Forecast 



$’000 $’000 $’000 

3,501 3,729 228 

4,189 4,407 218 

3,174 3,736 562 

5,252 5,656 404 

10,285 10,575 290 

2,362 2,572 210 

420 650 230 

1,291 1,651 360 

10.3.2 Contract payments, materials and services ($9.3 million decrease) 

Materials and services include the purchases of consumables, payments to contractors for the provision of services 

and utility costs. Materials and services are forecast to decrease by 13.5% or $9.3 million compared to 2015/16 

forecast. 


The decrease is significantly due to the completion of major works undertaken in 2015/16. Capital expenditure on 

non-council assets is accounted for as operational expenditure. The major project in 2015/16 was the finalisation of 

the Lighting the Regions Project $9.5 million. The completion of this project had an immediate impact on the 

2016/17 Budget as electricity costs for lighting were reduced by $0.25 million due to replacing COGB street lights 

with LED lights. 

A fortnightly organics collection service to be introduced in 2016-17 increased the materials and servicing costs by 

$2.5 million. However this increase has been offset by a reduction in the amount of waste taken to landfill and other 

savings in services across the business. 

10.3.3 Bad and doubtful debts ($0.001 million decrease) 

This remains within current trends. All debts are managed under the Revenue and Debt Collection Policy. 

10.3.4 Depreciation and amortisation ($1.5 million increase) 

Depreciation is an accounting measure which attempts to allocate the value of an asset over its useful life for 

Council’s property, plant and equipment including infrastructure assets such as roads and drains. The increase of 

$1.5 million for 2016/17 is due mainly to the completion of the 2016/17 capital works program and the full year 

effect of depreciation on the 2015/16 capital works program. Refer to Section 6 and 12. ‘Analysis of Capital Budget’ 

for a more detailed analysis of Council’s capital works program for the 2016/17 year. 

10.3.5 Borrowing costs ($0.2 million increase) 

Borrowing costs relate to interest charged by financial institutions on funds borrowed. The increase in borrowing 

costs results from the planned additional borrowings and commitment of the current loan portfolio. 

10.3.6 Net loss on disposal of property, infrastructure, plant and equipment 

Remains consistent with 2015/16 forecast. 


11. Analysis of Budgeted Cash Position 

This section analyses the expected cash flows from the operating, investing and financing activities of Council for the 

2016/17 year. Budgeting cash flows for Council is a key factor in setting the level of rates and providing a guide to the 

level of capital expenditure that can be sustained with or without using existing cash reserves. 

The analysis is based on three main categories of cash flows: 

• Operating activities - Refers to the cash generated or used in the normal service delivery functions of Council. 

Cash remaining after paying for the provision of services to the community may be available for investment in 

capital works, or repayment of debt. 

• Investing activities - Refers to cash generated or used in the enhancement or creation of infrastructure and other 

assets. These activities also include the acquisition and sale of other assets such as vehicles, property and 

equipment. 

• Financing activities - Refers to cash generated or used in the financing of Council functions and include 

borrowings from financial institutions and advancing of repayable loans to other organisations. Activities also 

include repayment of the principal component of loan repayments for the year. 

11.1 Budgeted Cash Flow Statement 

Cash flows from operating activities 

Receipts 


User fees and fines 



Interest 

Other receipts 

Payments 


Other payments 

Net cash provided by operating activities 

Cash flows from investing activities 

Payments for property, infrastructure, plant and equip. 

Proceeds from sale of property, infrastructure, plant and 

equipment 

Net cash used in investing activities 

Cash flows from financing activities 

Finance costs 

Proceeds from borrowings 

Repayment of borrowings 

Net cash used in financing activities 

Ref 

11.1.1 

11.1.2 

11.1.3 

Forecast 



$’000 $’000 $’000 

99,710 106,489 6,779 

27,138 28,199 1,061 

21,563 24,207 2,644 

21,639 26,367 4,728 

1,496 1,471 (25) 

12,621 11,701 (920) 

184,167 198,434 14,267 

(57,014) (60,225) (3,211) 

(81,799) (58,829) 22,970 

(138,813) (119,054) 19,759 

45,354 79,380 34,026 

(55,739) (108,552) (52,813) 

1,449 1,669 220 

(54,290) (106,883) (52,593) 

(1,715) (1,891) (176) 

5,000 17,000 12,000 

(1,402) (2,071) (669) 

1,883 13,038 11,155 

Net decrease in cash and cash equivalents 

Cash and cash equivalents at the beginning of the year 

Cash and cash equivalents at end of the year 

(7,053) (14,465) (7,412) 

62,907 55,854 (7,053) 

11.1.4 55,854 41,389 (14,465) 


11.1.1 Operating Activities ($34.0 million increase) 

The increase in cash inflows from operating activities is a combination of increased revenue from rates (refer 10.2.1), 

an increase in operating grants (refer 5.1), increase in capital grants (refer 5.2) and decreased contracts, materials 

and services (refer 10.3.2). This has been somewhat offset by an increase in employee costs (refer 10.3.1). 

The net cash flows from operating activities does not equal the surplus (deficit) for the year as the expected revenues 

and expenses of the Council include non-cash items which have been excluded from the Cash Flow Statement. The 

budgeted operating result is reconciled to budgeted cash flows available from operating activities as set out in the 

following table. 

Surplus (deficit) for the year 

Depreciation 

Loss (gain) on disposal of property, infrastructure, plant and 

equipment 

Finance costs 

Net movement in current assets and liabilities 

Cash flows available from operating activities 

Forecast 



$’000 $’000 $’000 

34,597 54,012 19,415 

29,408 30,919 1,511 

3,000 3,000 - 

1,715 1,891 176 

(23,366) (10,442) 12,924 

45,354 79,380 34,026 

11.1.2 Investing Activities ($52.6 million increase) 

The large increase in payments for investing activities represents the planned large increase in capital works 

expenditure disclosed in section 12 of this budget report. 

11.1.3 Financing Activities ($11.2 million increase) 

For 2016/17 the total of principal repayments is $2.0 million and finance charges is $1.9 million. The 2016/17 Budget 

includes new borrowings of $17 million to fund the capital works program. Financing activities also includes lending 

and repayment of approved loans for private heritage works and community organisations. 

11.1.4 Cash and Cash Equivalents at end of the year ($14.5 million decrease) 

Overall, total cash and investments is forecast to decrease by $14.5 million to $41.4 million as at 30 June 2017, 

reflecting Council’s strategy of using excess cash and investments to enhance existing and create new infrastructure. 

This is consistent with Council’s Strategic Resource Plan (see Section 14), which forecasts a significant reduction in 

the capital works program from 2016/17 onwards to balance future cash budgets. 

11.2 Restricted and Unrestricted Cash and Investments 

Cash and cash equivalents held by Council are restricted in part and not fully available for Council’s operations. The 

budgeted cash flow statement at 11.1 indicates that Council is estimating that at 30 June 2017 it will have cash and 

investments of $41.4 million, which has been restricted as shown in the following table. 

Forecast 

Ref 


2016 2017 Variance 

$’000 $’000 $’000 

Total cash and investments 

55,854 41,389 (14,465) 

Restricted cash and investments 

- Statutory reserves 11.2.1 (5,925) (5,556) 369 

- Cash held to carried forward capital works 11.2.2 (5,863) (8,296) (2,433) 

- Trust funds and deposits (2,848) (2,936) (88) 

Unrestricted cash and investments 

11.2.3 41,218 24,601 (16,617) 

- Discretionary reserves 11.2.4 (21,037) (15,328) 5,709 

Unrestricted cash adjusted for discretionary reserves 11.2.5 20,181 9,273 (10,908) 


11.2.1 Statutory Reserves ($5.6 million) 

These funds must be applied for specified statutory purposes in accordance with various legislative requirements. 

While these funds earn interest revenues for Council, the funds are not available for other purposes. 

11.2.2 Cash held to fund Carried Forward Capital Works 

An amount of $8.3 million is forecast to be held at 30 June 2016 to fund capital works budgeted, but not completed, in 

the 2015/16 financial year (2014/15 $5.9 million). Section 6.2 contains further details on capital works funding. 

11.2.3 Unrestricted Cash and Investments ($24.6 million) 

The amount shown is in accordance with the definition of unrestricted cash included in the Regulations. These funds 

are free of statutory reserve funds and cash to be used to fund capital works expenditure from the previous financial 

year. 

11.2.4 Discretionary Reserves ($15.3 million) 

These funds are shown as discretionary reserves as, although not restricted by a statutory purpose, Council has made 

decisions regarding the future use of these funds and unless there is a Council resolution these funds should be used 

for those earmarked purposes. During the 2016/17 year, $3.1 million is budgeted to be transferred to Discretionary 

Reserves and $9.1 million is budgeted to be transferred from Discretionary Reserves. The decisions about future use 

of these funds has been reflected in Council’s Strategic Resource Plan and any changes in future use of the funds will 

be made in the context of the future funding requirements set out in the SRP. 

11.2.5 Unrestricted Cash adjusted for Discretionary Reserves ($9.3 million) 

These funds are free of all specific Council commitments and represent funds available to meet daily cash flow 

requirements, unexpected short term needs and any budget commitments which will be expended in the following 

year such as grants and contributions. Council regards these funds as the minimum necessary to ensure that it can 

meet its commitments as and when they fall due without borrowing further funds. 


12. Analysis of Capital Budget 

This section analyses the planned capital expenditure budget for the 2016/17 year and the sources of funding for 

the capital budget. 

12.1 Capital works 

Capital Works Areas 

Ref 

Forecast 



$’000 $’000 $’000 

Works carried forward 12.1.1 

Property 

Buildings 1,589 4,297 2,708 

Heritage buildings 756 - (756) 

Total property 2,345 4,297 1,952 

Plant and equipment 

Fixtures, fittings and furniture 105 - (105) 

Total plant and equipment 105 - (105) 


Roads 561 - (561) 

Bridges 408 - (408) 

Footpaths/shared paths 446 - (446) 

Drainage 167 - (167) 

Recreational, leisure and community facilities 761 - (761) 

Parks, open space and streetscapes 329 1,171 842 

Airport 741 2,828 2,087 

Total infrastructure 3,413 3,999 586 

Total works carried forward 5,863 8,296 2,433 

New works and renewal/upgrade works to existing assets 

Property 12.1.2 

Land 600 500 (100) 

Land Improvements 3,586 195 (3,391) 

Total land 4,186 695 (3,491) 

Buildings 15,258 51,263 36,005 

Heritage Buildings 401 1,128 727 

Total buildings 15,659 52,391 36,732 

Total property 19,845 53,086 33,241 

Plant and equipment 12.1.3 

Plant, machinery and equipment 4,065 4,436 371 

Fixtures, fittings and furniture 40 40 - 

Computers and telecommunications 511 565 54 

Total plant and equipment 4,616 5,041 425 

Infrastructure 12.1.4 

Roads 14,171 14,943 772 

Bridges 668 4,172 3,504 

Footpaths/shared paths 2,208 2,517 309 

Drainage 4,022 3,941 (81) 

Recreational, leisure and community facilities 1,408 1,670 262 

Waste management 1,309 140 (1,169) 

Parks, open space and streetscapes 3,614 4,539 925 

Airport 3,878 9,206 5,328 

Total infrastructure 31,278 41,128 9,850 

Total new capital works 55,739 99,255 43,516 

Total capital works expenditure 61,602 107,551 45,949 


Capital Works Areas 

Ref 

Forecast 



$’000 $’000 $’000 

Represented by: 

New asset expenditure 12.1.5 23,386 59,257 35,871 

Asset renewal expenditure 12.1.5 24,818 27,794 2,976 

Asset upgrade expenditure 12.1.5 13,398 7,693 (5,705) 

Asset expansion expenditure 12.1.5 - 12,807 12,807 

Total capital works expenditure 61,602 107,551 45,949 

Budgeted capital works 2016/17 

42% 

53% 

5% 

Property Plant and equipment Infrastructure 

Budgeted capital works 2016/17 

12% 

7% 

26% 

55% 

New asset expenditure 

Asset renewal expenditure 

Asset upgrade expenditure 

Asset expansion expenditure 

Source: Section 3. A more detailed listing of capital works is included in Section 6. 


12.1.1 Carried forward works ($8.29 million) 

At the end of each financial year there are projects that are either incomplete or have not commenced due to 

various factors including planning issues, weather delays and extended consultation. For the 2015/16 year it is 

forecast that $8.29 million of capital works will be incomplete and be carried forward into the 2016/17 year. The 

more significant projects include the Bendigo Stadium expansion ($3.15 million), the Bendigo Airport 

redevelopment ($2.83 million),the Garden for the Future Project ($1.17 million), and the Canterbury Park Pavilion 

($1.01 million). 

12.1.2 Property ($53.09 million) 

The property class comprises land, land improvements and buildings including community facilities, sports facilities 

and pavilions. 

For the 2016/17 year, $53.09 million will be expended on land, land improvements and building projects. The more 

significant projects include sporting facilities ($40.98 million), pavilions ($6.37 million), community facilities ($3.03 

million), heritage buildings ($1.13 million), land purchases ($0.50 million) and land developments ($0.19 million). 

12.1.3 Plant and equipment ($5.04 million) 

Plant and equipment includes plant, machinery, equipment and computers and telecommunications. 

For the 2016/17 year, $5.04 million will be expended on plant, equipment and other projects. The more significant 

projects include ongoing cyclical replacement of the plant, equipment and vehicle fleet ($4.44 million), upgrade and 

replacement of information technology ($0.57 million). 

12.1.4 Infrastructure ($41.13 million) 

Infrastructure includes roads, bridges, footpaths/shared paths, drainage, recreation, leisure and community 

facilities, parks, open space and streetscapes, off street car parks and other structures. 

For the 2016/17 year, $14.94 million will be expended on road projects. The more significant projects include local 

road reconstructions ($14.18 million) including federally funded Roads to Recovery projects ($1.89 million). 

$9.21 million will be expended on the Bendigo Airport redevelopment. 

$4.54 million will be expended on Parks, open space and streetscapes. The more significant projects include 

construction of the Garden for the Future ($2.37 million) and the Eaglehawk Regional Play Space ($0.50 million). 

$4.17 million will be expended on bridge projects. 

Other infrastructure expenditure includes $3.94 million on drainage, $2.52 million on footpaths/shared paths, $1.59 

million on recreational, leisure and community facilities and $0.14 million on other infrastructure. 

12.1.5 Asset renewal ($27.79 million), new assets ($50.96 million), upgrade ($7.69 million) and 

expansion ($12.81 million) 

A distinction is made between expenditure on new assets, asset renewal, upgrade and expansion. Expenditure on 

asset renewal is expenditure on an existing asset, or on replacing an existing asset that returns the service of the 

asset to its original capability. Expenditure on new assets does not have any element of expansion or upgrade of 

existing assets but will result in an additional burden for future operation, maintenance and capital renewal. 

The major projects which constitute expenditure on new assets are the Greater Bendigo Indoor Aquatic and 

Wellbeing Centre ($25.71 million), Bendigo Stadium expansion ($14.05 million) and the Bendigo Airport 

redevelopment ($9.21 million). The remaining capital expenditure represents other new works and renewals and 

expansion/upgrades of existing assets. 

12.2 Funding sources 


Sources of funding 

Ref 

Forecast 



$’000 $’000 $’000 

Works carried forward 

Current year funding 

Grants 1,411 2,250 839 

Contributions 540 1,190 650 

Council cash 

- operations 3,912 3,856 (56) 

- reserve cash and investments - 1,000 1,000 

Total works carried forward 12.2.1 5,863 8,296 2,433 

New works and renewal/upgrade works to existing assets 

Current year funding 

Grants 12.2.2 21,639 26,367 4,728 

Contributions 6,766 8,857 2,091 

Borrowings - 17,000 17,000 

Council cash 

- operations 12.2.3 22,203 37,278 15,075 

- proceeds on sale of assets 12.2.4 1,019 1,669 650 

- reserve cash and investments 12.2.5 4,112 8,084 3,972 

Total New works and renewal/upgrade 

works to existing assets 

55,739 99,255 43,516 

Total funding sources 61,602 107,551 45,949 

Budgeted total funding sources 2016/17 

8% 

2% 

16% 

27% 

Grants 

Contributions 

Operations 

Proceeds on sale of assets 

Reserve cash and investments 

9% 

borrowings 

38% 


12.2.1 Carried forward works ($8.29 million) 

At the end of each financial year there are projects that are either incomplete or have not commenced due to 

various factors including planning issues, weather delays and extended consultation. For the 2015/16 year it is 

forecast that $8.29 million of capital works will be incomplete and be carried forward into the 2016/17 year. 

Significant funding includes grants for the Bendigo Stadium expansion and the Garden for the Future project ($2.25 

million) and contributions for the Bendigo Stadium expansion and the Garden for the Future ($1.19 million). An 

amount of $2.83M for the Bendigo Airport redevelopment will also be carried forward as part of the council cash. 

12.2.2 Grants - Capital ($26.37 million) 

Capital grants include all monies received from State and Federal sources for the purposes of funding the capital 

works program. Significant grants and contributions are budgeted to be received for the Bendigo Indoor Aquatic 

and Wellbeing Centre ($9.18 million), Roads to Recovery projects ($5.24 million), the Bendigo Stadium expansion 

($4.50 million), Bendigo Airport redevelopment ($4.30 million) and the Bendigo Tennis Pavilion construction ($3.00 

million). 

12.2.3 Council cash - operations ($37.28 million) 

Council generates cash from its operating activities, which is used as a funding source for the capital works 

program. It is forecast that $37.28 million will be generated from operations to fund the 2016/17 capital works 

program. 

12.2.4 Council cash - proceeds from sale of assets ($1.67 million) 

Proceeds from sale of assets include motor vehicle sales, plant and equipment in accordance with Council’s plant, 

equipment and fleet renewal policy of $1.02 million and land sales of $0.65 million. 

12.2.5 Reserve cash - reserve cash and investments ($8.08 million) 

Council has cash reserves which it is currently using to fund various programs. The reserves include long service 

leave, drainage, waste and superannuation reserves. For 2016/17 $1.29 million will be used to fund part of the new 

capital works program including the plant for Byambee Playspace ($0.08 million), Waste services ($0.72 million), 

land purchases ($0.50 million) and Heathcote Living Estate project ($0.12 million). 

In addition to reserve investments, Council has restricted cash reserves which represent restricted cash and 

investments and funds preserved from the previous year mainly as a result of grants and contributions being 

received in advance. It is forecast that $6.67 million will be available from the 2015/16 year to fund new capital 

works in the 2016/17 year. 


13. Analysis of Budgeted Financial Position 

This section analyses the movements in assets, liabilities and equity between 2015/16 and 2016/17. It also 

considers a number of key financial performance indicators. 

13.1 Budgeted Balance Sheet 


Cash and cash equivalents 

Trade and other receivables 

Inventory 

Other assets 

Total current assets 

Forecast 

Actual Budget Variance 

Ref 2016 2017 

$’000 $’000 $’000 

13.1.1 

55,854 41,389 (14,465) 

9,676 9,900 224 

179 185 6 

1,500 1,520 20 

67,209 52,994 (14,215) 

Non-current assets 

Trade and other receivables 

Investment in associates 

Property, infrastructure, plant and equipment 

Forestry Plantations 

Intangible Assets 

Total non-current assets 

Total assets 


Trade and other payables 

Trust funds and deposits 

Provisions 

Interest-bearing loans and borrowings 

Total current liabilities 

Non-current liabilities 

Provisions 

Interest-bearing loans and borrowings 

Total non-current liabilities 

Total liabilities 

Net assets 

Equity 

Accumulated surplus 

Reserves 

Total equity 

Source: Section 3 

13.1.1 

13.1.2 

13.1.2 

13.1.4 

50 80 30 

4,036 3,852 (184) 

1,394,910 1,507,712 112,802 

56 56 - 

173 173 - 

1,399,225 1,511,873 112,648 

1,466,434 1,564,867 98,433 

13,500 13,532 (32) 

2,848 2,936 (88) 

14,857 15,466 (609) 

2,164 3,366 (1,202) 

33,369 35,300 (1,931) 

8,968 9,739 (771) 

33,284 47,011 (13,727) 

42,252 56,750 (14,498) 

75,621 92,050 (16,429) 

1,390,813 1,472,817 82,004 

609,864 669,954 60,090 

780,949 802,863 21,914 

1,390,813 1,472,817 82,004 

13.1.1 Current Assets ($14.2 million decrease) and Non-Current Assets ($112.6 million increase) 

Cash and cash equivalents include cash and investments such as cash held in the bank and in petty cash and the 

value of investments in deposits or other highly liquid investments with short term maturities of three months or 

less. These balances are projected to decrease by $14.5 million during the year mainly to fund the capital works 

program during the year. 

Trade and other receivables are monies owed to Council by ratepayers and others. Short term debtors continue to 

be managed under tight financial controls. Long term debtors (non current) include loans to community 

organisations. 

Investments in Associates reflects Council's investment in the North Central Goldfields Library Corporation. 


Other assets includes items such as prepayments for expenses that Council has paid in advance of service 

delivery, inventories or stocks held for sale or consumption in Council’s services and other revenues due to be 

received in the next 12 months. These are not expected to change significantly in 2016/17. 

Property, infrastructure, plant and equipment is the largest component of Council’s worth and represents the value 

of all the land, buildings, roads, vehicles, equipment, etc which has been built up by Council over many years. The 

$112.8 million increase in this balance is attributable to the net result of the capital works program ($99.2 million of 

new assets), gifted developer assets ($11.8 million), depreciation of assets ($30.9 million), the sale of property, 

plant and equipment ($1.7 million) and revaluation of assets owned ($28.0 million). 

13.1.2 Current Liabilities ($1.9 million increase) and Non Current Liabilities ($14.5 million increase) 

Trade and other payables are those to whom Council owes money as at 30 June. These liabilities are budgeted to 

increase by $0.03 million compared to 2015/16. 

Provisions include accrued long service leave, annual leave and rostered days off owing to employees. An increase 

for Enterprise Agreement outcomes has been factored into these employee entitlements however, they are only 

expected to increase marginally due to more active management of entitlements. 

Provisions also include a provision for landfill for the new cell opened in 2015/16. Taking this into account the 

landfill provision has been increased by $2.5 million over forecast. 

Interest-bearing loans and borrowings will increase by $14.9 million due to new borrowings of $17 million to fund the 

capital works program. The Council is budgeting to repay loan principal of $2.0 million over the year. 

13.1.3 Working Capital ($16.1 million decrease) 

Working capital is the excess of current assets above current liabilities. This calculation recognises that although 

Council has current assets, some of those assets are already committed to the future settlement of liabilities in the 

following 12 months, and are therefore not available for discretionary spending. 

Some of Council’s cash assets are restricted in that they are required by legislation to be held in reserve for specific 

purposes or are held to fund carried forward capital works from the previous financial year. 



Working capital 

Restricted cash and investment current 

Forecast 


2015 2017 Variance 

$’000 $’000 $’000 

67,209 52,994 14,215 

33,369 35,300 (1,931) 

33,840 17,694 16,146 

assets 

- Statutory reserves (5,925) (5,556) (369) 

- Cash used to fund carried forward capital works (5,863) (8,296) 2,433 

- Trust funds and deposits (2,848) (2,936) 88 

Unrestricted working capital 

19,204 906 18,298 

In addition to the restricted cash shown above, Council is also projected to hold $15.3 million in discretionary 

reserves at 30 June 2017. Although not restricted by a statutory purpose, Council has made decisions regarding 

the future use of these funds and unless there is a Council resolution these funds should be used for those 

earmarked purposes. 


13.1.4 Equity ($82.0 million increase) 

Total equity always equals net assets and is made up of the following components: 

• Asset revaluation reserve which represents the difference between the previously recorded value of assets and 

their current valuations. 

• Other reserves that are funds that Council wishes to separately identify as being set aside to meet a specific 

purpose in the future and to which there is no existing liability. These amounts are transferred from the 

Accumulated Surplus of the Council to be separately disclosed. 

• Accumulated surplus which is the value of all net assets less Reserves that have accumulated over time. The 

increase in accumulated surplus of $60.0 million results directly from the operating surplus for the year. 

During the year an amount of $6.1 million (net) is budgeted to be transferred from other reserves to accumulated 

surplus. This reflects the usage of investment cash reserves to partly fund the capital works program. This is a 

transfer between equity balances only and does not impact on the total balance of equity. 

13.2 Key Assumptions 

In preparing the Budgeted Balance Sheet for the year ending 30 June 2017 it was necessary to make a number of 

assumptions about assets, liabilities and equity balances. The key assumptions are as follows: 

• A total of 98.0% of total rates and charges raised will be collected in the 2016/17 year (2015/16: 97.8% forecast 

actual). 

• Trade creditors to be based on total capital and operating expenditure less written down value of assets sold, 

depreciation and employee costs. Payment cycle is 30 days. 

• 

• 

• 

• 

• 

Other debtors and creditors to remain consistent with 2015/16 levels. 

Employee entitlements to be increased by the Enterprise Agreement will be offset by the impact of more active 

management of leave entitlements of employees. 

Repayment of loan principal to be $2.0 million. 

Total capital expenditure to be $99.2 million to be spent on construction of major projects. 

A total of $6.1 million (net) to be transferred from reserves to accumulated surplus, representing the internal 

funding of the capital works program for the 2016/17 year. 


Long Term Strategies 

This section includes the following analysis and information. 

14 Strategic Resource Plan 

15 Rating Information 

16 Summary of Other Strategies 


14. Strategic Resource Plan 

This section includes an extract of the adopted Strategic Resource Plan (SRP) to provide information on the long 

term financial projections of the Council. 

14.1 Plan Development 

The Act requires a Strategic Resource Plan to be prepared describing both financial and non-financial resources 

(including human resources) for at least the next four financial years to achieve the strategic objectives in the 

Council Plan. In preparing the SRP, Council must take into account all other plans and strategies in regard to 

services and initiatives which commit financial and non-financial resources for the period of the SRP. 

Council has prepared an SRP for the four years 2016/17 to 2019/20 as part of its ongoing financial planning to 

assist in adopting a budget within a longer term framework. The SRP takes the strategic objectives and strategies 

as specified in the Council Plan and expresses them in financial terms for the next four years. 

The key objective, which underlines the development of the SRP, is financial sustainability in the medium to long 

term, while still achieving Council’s strategic objectives as specified in the Council Plan. The key financial 

objectives which underpin the SRP are: 

• Maintain existing service levels. 

• Maintain a capital expenditure renewal program to meet depreciation charges. 

• Achieve a balanced budget on a cash basis. 

• Maintain levels of borrowings as low risk at VAGO's indebtedness KPI. 

In preparing the SRP, Council has also been mindful of the need to comply with the following Principles of Sound 

Financial Management as contained in the Act: 

• Prudently manage financial risks relating to debt, assets and liabilities. 

• Provide reasonable stability in the level of rate burden. 

• Consider the financial effects of Council decisions on future generations. 

• Provide full, accurate and timely disclosure of financial information. 

The SRP is updated annually through a rigorous process of consultation with Council service providers followed by 

a detailed sensitivity analysis to achieve the key financial objectives. 

14.2 Financial Resources 

The following table summarises the key financial results for the next four years as set out in the SRP for years 

2016/17 to 2019/20. Appendix A includes a more detailed analysis of the financial resources to be used over the 

four year period. 

Indicator 

Surplus/(deficit) for the year 

Adjusted underlying result 

Cash and investments balance 

Cash flows from operations 

Capital works expenditure 

Forecast Budget Strategic Resource Plan Trend 

Actual 

Projections 

2015/16 2016/17 2017/18 2018/19 2019/20 +/o/- 

$’000 $’000 $’000 $’000 $’000 

34,597 54,012 24,142 22,050 20,483 - 

(6,659) 9,423 8,457 6,087 4,586 + 

55,854 41,389 44,194 46,136 47,189 o 

45,354 79,380 50,739 50,245 50,530 - 

55,739 99,255 46,156 46,191 47,345 - 

Key to Forecast Trend: 

+ Forecasts improvement in Council's financial performance/financial position indicator 

o Forecasts that Council's financial performance/financial position indicator will be steady 

- Forecasts deterioration in Council's financial performance/financial position indicator 


The following graph shows the general financial indicators over the four year period. 

93,000 

73,000 

53,000 

$'000 

33,000 

13,000 

(7,000) 


Surplus/(deficit) for the year 

Adjusted underlying result 

Capital Works Expenditure 

Cash flows from operations 

Cash and investments balance 

The key outcomes of the Plan are as follows: 

• Financial sustainability (Section 11) - Cash and investments are forecast to increase marginally over the four 

year period from $41.4 million to $47.2million, which indicates a balanced budget on a cash basis in each year. 

• Rating levels (Section 15) – Modest rate increases are forecast over the four years per the Essential Services 

Commission. 

• Service delivery strategy (section 16) – Service levels have been maintained throughout the four year period. 

Despite this, a significant operating surplus is forecast in year 2016/17 as a result of significant capital grant 

revenue being received to fund the annual capital works program. Years 2017/18 to 2019/20 forecast a 

reducing operating surplus as a result of less capital grants being received. 

• Borrowing strategy (Section 16) – Borrowings are forecast to reduce from $50.4 million to $48.3 million over 

the four year period. This includes new borrowings of $17 million in 2016/17. 

• Infrastructure strategy (Section 16) - Capital expenditure over the four year period will total $238.9 million at 

an average of $59.7 million with the majority to be undertaken in 2016/17. Excluding the Airport redevelopment, 

construction of the Greater Bendigo Indoor Aquatic and Wellbeing Centre and the Bendigo Stadium expansion, 

the average is $48.2 million. 


15. Rating Information 

This section contains information on Council’s past and foreshadowed rating levels along with Council's rating 

structure and the impact of changes in property valuations. This section should be read in conjunction with 

Council’s Rating Strategy which is available on Council’s website. 

15.1 Rating Context 

In developing the Council Plan and the Strategic Resource Plan (referred to in Section 14), rates and charges were 

identified as an important source of revenue, accounting for 51.5% of the total revenue received by Council 

annually. Planning for future rate increases has therefore been an important component of the Strategic Resource 

Planning process. The level of required rates and charges has been considered in this context, with reference to 

Council's other sources of income and the planned expenditure on services and works to be undertaken for the 

Greater Bendigo community. 

However, it has also been necessary to balance the importance of rate revenue as a funding source with 

community sensitivity to increases, particularly recent changes in property valuations and subsequently rates for 

some properties in the municipality. The 2016/17 Budget is the first year of the State Government imposed Rate 

Cap which has been set at 2.5% on General Rates. The following table shows the rate increases over four years 

and the average rate forecast per capita. 

Year 

2012/13 

2013/14 

2014/15 

2015/16 

Average increase 

Greater 

Bendigo 

City 

Council 

5.50% 

6.00% 

6.00% 

4.75% 

5.56% 

15.2 Future Rate Increases 

The following table sets out future proposed increases in revenue from rates and charges and the total rates to be 

raised, based on the forecast financial position of Council as at 30 June 2016. 

Year 

2015/16 



2018/19 

2019/20 

General Garbage Recycling Total 

Rate Charge Charge Rates 

Increase Increase Increase Raised 

% $’000 $’000 $’000 

5.00 4.80 5.00 99,760 

2.50 3.90 5.30 106,616 

2.50 3.00 3.00 109,668 

2.50 3.00 3.00 112,815 

2.50 3.00 3.00 116,062 

15.3 Current Year Rates and Charges Increase 

It is predicted that the 2016/17 operating position will be impacted by growth in services, labour costs and general 

cost increases. The State Government has introduced, for the first time in the 2016/17 year, a Rate Cap set at an 

increase of 2.5% on General Rates. Councils have an option to apply to the Essential Services Commission for a 

variation to the Rate Cap, COGB has resolved to not apply for a variation for the 2016/17 year. It will, therefore, be 

necessary in the future to carefully monitor the revenue growth from rates and charges while containing costs in 

order to maintain capital expenditure at a reasonable level and a sound financial position. The contribution from 

working capital/operations towards capital investments for the 2016/17 year is adequate, with the balance of funds 

required coming from reserves and loan borrowings. 


In order to achieve the objectives of maintaining service levels and a substantial capital expenditure program, total 

income from general rates will increase by the maximum allowed by the State Government (2.50%). The rates in 

the dollar maintain the existing approximate differential between the various rate categories as follows: 

% of General Rate 


Farm Rate 

Commercial/industrial A 

Commercial/industrial B 

Commercial/industrial C 

Vacant land (residential and rural residential) 

Other land 

Vacant land - Forest Edge Estate Maiden Gully 


Commercial/industrial - Forest Edge Estate Maiden Gully 

85% 

185% 

180% 

190% 

125% 

185% 

125% 

100% 

185% 

2016/17 sees the introduction of an Organics Waste collection service to Urban Bendigo and Marong Township as 

depicted in the map at Appendix D annexure D - 4. The collection service will come in to operation in September 

2016, the annual collection cost of $86.00 will be charged out at a pro-rata amount of $71.00 to take account of the 

service being for 10 months only in 2016/17. The garbage charge for residential properties located in the Organic 

Waste collection area will reduce by 10.9% for 120/140 litre bins to $123.00 and by 5% for 240 litre bins to $226.00 

to take account of those residents generating less waste. For residential properties not located in the Organic 

Waste collection area, the garbage charge will increase by 2.9% for 120/140 litre bins to $142.00 and by 2.9% for 

240 litre bins to $245.00. 

The recycling charge will increase by 3.1% to $66.50. 

Waste collection charges are reviewed annually to cover additional waste management costs including increases in 

the EPA Landfill Levy. 

Total rates and charges of $106.6 million, including $1.6 million in supplementary rates will be raised. 

15.4 Rating Structure 

The City of Greater Bendigo has established a rating structure which is comprised of four key elements. 

These are: 

• Property values, which reflect capacity to pay. 

• A user pays component to reflect usage of waste collection services provided by COGB. 

• A user pays component to reflect usage of recycle waste collection services provided by the COGB. 

• A user pays component to reflect usage of organic waste collection services provided by the COGB for 

residential properties located within the area depicted in the plan found at Appendix D annexure D-4. 

In establishing this rating structure, COGB has taken account of section 3C(1) of the Act - "The primary objective of 

a Council is to endeavour to achieve the best outcomes for the local community having regard to the long term and 

cumulative effects of decisions" and section 3C(2)(f) requires Council must ensure the "equitable imposition of 

rates and charges". COGB has had regard to the Ministerial Guidelines for Differential Rating as required by section 

161 (2A) of the Act. 

The COGB makes a further distinction within the property value component of rates based on the purpose for which 

the property is used to assist in achieving the objective of equity, efficiency and simplicity, in order to meet its 

obligations under the Act. The rating structure comprises a general rate, three commercial/industrial rates, a farm 

rate, a vacant land - residential and rural residential rate, three specific differential rates for properties located in the 

Forest Edge Estate Maiden Gully being a vacant land, a residential land and a commercial/industrial land 

differential rate, together with an 'other land' differential rate to capture any property use not specifically covered in 

the other nine rate categories, and a rate concession for recreational land levied under the Cultural and 

Recreational Lands Act. A detailed description of the general rate and each differential rate is included in Appendix 

B of this document. 


The Commercial/Industrial properties are divided into three differential rates based on geographic locations within 

the municipality. The three Commercial/Industrial rates, the Vacant Land Rate and the Other Land Rate are higher 

than the General Rate and the Farm Rate is lower than the General Rate. The three Forest Edge Estate Maiden 

Gully rates make provision for recovery, from property owners within the estate, the annual cost of maintaining a 

fire buffer. The fire buffer is, for an initial period of 24 months, commencement date yet to be determined, to be 

maintained by the subdivider. For this reason, in the 2016/17 year, the Vacant Land Rate - Forest Edge Estate 

Maiden Gully will be set at the same level as the Vacant Land - Residential and Rural Residential Rate, the 

Residential - Forest Edge Estate Maiden Gully will be set at the same level as the General Rate and the 

Commercial/Industrial - Forest Edge Estate Maiden Gully will be set at the same level as the Commercial/Industrial 

A rate. These rates are structured in accordance with the requirements of Section 161 of the Act. 

Under the Cultural and Recreational Lands Act, provision is made for a Council to grant a rating concession to any 

recreational lands which meet the test of being rateable land under the Act. 

Differential rates were introduced by COGB in 1995. No significant alterations have been made to the rating 

structure since 1995 and given the rates collection rate of in excess of 97%, the lack of submissions made in 

relation to the rating structure from Annual Budget to Annual Budget and Council reaffirming in its Rating Strategy 

review carried out in 2011 that the rating structure meets Council's objectives together with complying with the Act, 

no further consultation with ratepayers has occurred. In compiling the 2011 Rating Strategy review, Council 

considered whether the degree of differentiation between the rate categories supported the three principles of 

benefit, capacity to pay and incentive to be supportable and reaffirmed its decision that the general rate and the, at 

the time, five differential rates levied achieve the objectives of equity, efficiency and simplicity. 

Striking a proper balance between these elements provides equity in the distribution of the rate burden across 

ratepayers, which allows the efficient carrying out of the functions of Council compared to the use of a uniform rate. 

The result is an equitable distribution of rates across sectors with the aim of optimal flexibility in collection of rates to 

deal with changing needs within the wider community. These distinctions are based on the concept that 

commercial/industrial properties should pay a fair and equitable contribution to rates, taking into account the 

benefits those business derive from the local community, the services Council provides and their ability to pay. 

The three levels of commercial/industrial differential rates, based on locality within the municipality, take into 

account the differing levels of service provided by Council to commercial/industrial properties in each locality. 

Vacant Land - Residential and Rural Residential is levied at a rate higher than the General Rate to encourage 

development of such land. The three Forest Edge Estate Maiden Gully differential rates will, at the expiration of a 

24 month 'maintenance period' (commencement date not yet determined), be levied at a higher rate than the 

Vacant land - Residential and Rural Residential, General or Commercial/Industrial A differential rates, as 

applicable, to recover the annual cost for maintaining a fire buffer. 

Council has determined rates and charges in respect of farming properties should take account of the restricted 

access to many COGB services and are appropriately discounted to the general rate. The farm rate generates 

2.65% of rates, and Council determined that the 15% concession in the rate in the dollar to the General Rate for the 

Farm Rate does not create any adverse effect to the other nine rate categories. 

The farm rate is set at 85% of the general rate and the reasons for the use and the level of the farm land differential 

rate are: 

• To encourage the continuation of farming pursuits on rural land in support of the strategic objective to support 

the economic development of the agricultural sector; 

• In recognition that the size of the landholding required to conduct a farm business is far greater than other nonfarm 

businesses with similar turnover and (pre-tax) profitability. Therefore farms, in comparison, have a higher 

valuation and would pay higher rates if a lower differential was not applied; and 

• In recognition that farm businesses profitability is affected by weather which means that their income is more 

susceptible and fragile than other businesses. 

Council has determined not to introduce a differential rate for retirement villages. Council’s reasons for this are as 

follows: 

• Any change to the rating system creates winners and losers, and while Council empathises with the lobby of 

the retirement villages, it also needs to make decisions that are in the interests of the majority of residents 

across the municipality including pensioners and self-funded retirees that do not live in retirement villages. 


• There are many pensioners living outside of “Retirement Villages” with and without body corporate financial 

responsibilities who may have difficulties paying Council rates. A reduction in rates for retirement villages 

would mean that these pensioners and others would have to pay more and this is not considered fair or 

equitable for the wider community. 

• Council property rates are a tax on property wealth, not a fee for services used. This is similar to income tax, 

land tax and other “progressive taxes”. The philosophy behind these taxes is those who earn/own more should 

contribute more to the delivery of government services. There is no link between services used and the 

amount of rates paid as Council provides infrastructure and many services for public benefit. There are other 

examples where the use of Council services would be limited or not used at all, but the payment of rates is still 

required, such as vacant land, multiple properties, other body corporate situations (the owner could also be a 

pensioner), weekender/holiday homes. 

• Part of the body corporate fees go to maintaining and upgrading privately owned infrastructure and facilities like 

footpaths, roads and drainage, bowling greens, swimming pools, village community buildings and amenities. If 

a lower differential rate was applied for this reason other ratepayers would indirectly be subsidising the village 

owner's business as the infrastructure within a retirement village is owned by the property owner and not the 

residents. 

• The decision to “buy” into a retirement village is an individual choice and Council respects this, however, the 

financial implications, including body corporate fees, should be made quite clear and fully understood by the 

resident before committing to purchasing. 

• By maintaining the current differential rating structure, equity is maintained as all properties that are used for 

residential purposes, irrespective of body corporate responsibilities, are levied at the same rate. This also 

maintains consistency with the other differential rating categories as there is only one rate set in each of these 

categories. 

The COGB levies rates on the Capital Improved Valuation (CIV) of properties being the value of the land plus all 

improvements, on the basis that CIV provides an equitable distribution of rates across the municipality. 

The COGB also has a weekly kerbside waste collection charge and a fortnightly kerbside recyclable waste charge 

as provided for under the Act. A fortnightly organic waste collection service will be introduced effective September 

2016 which will attract a fortnightly collection charge to properties located within the map found at Appendix D 

annexure D - 4. 

Increases in residential garbage waste charges are 2.9% for a 120/140 litre bin and 2.9% for a 240 litre bin for 

properties located outside of the organic waste collection area. Decreases in residential garbage waste charges of 

10.9% for a 120/140 litre bin and 5% for a 240 litre bin for properties located within the organic waste collection 

area to recognise that these properties will generate less garbage waste. 

The cost of delivering the organic waste collection service is $86 for a full year. As the service will become 

operational in September 2016, the charge per bin per household in the 2016/17 year will be a pro rata amount of 

$71.00. 

Recycle collection charges have increased by 3.1% to $66.50 per bin. 

Waste, recycle waste and organic waste charges reflect recovery of associated costs. 

An optional waste collection service is available to commercial and industrial properties within City of Greater 

Bendigo which are not located in a ‘specific’ collection area. These charges have increased by 2.9%. 

There is an optional multi-day waste collection charge available for commercial properties in specified commercial 

areas of the municipality, these charges are based on the levels of service received by users of the service and 

range from $245.00 to $1,715.00 per bin per annum, an increase of 2.9%. 

An additional recycle bin is available at an annual charge of $46.00 per additional bin. 360 litre recycle bins are 

available for a one off charge of $46.00 together with the annual collection charge of $66.50 per bin. 

An additional organics bin is available at an annual charge of $46.00 per additional bin. 

The following table summarises the rates to be determined for the 2016/17 year. A more detailed analysis of the 

rates to be raised is contained in Section 7 “Statutory Disclosures”. 


Rate type 

General Rate 

Commercial/Industrial A rate 

Commercial/Industrial B rate 

Commercial/Industrial C rate 

Farm Rate 

Vacant Land 

- Residential and Rural Residential 

Vacant Land 


Residential 


Commercial/Industrial 


Other Land 

Cultural and Recreational 1 





Kerbside collection charge - 120/140L 

litre bin (property in Organic Waste 

collection area as depicted in Appendix 

D annexure D - 4) 

Kerbside collection charge - 240L litre 

bin (property located in Organic Waste 

collection area as depicted in Appendix 

D annexure D - 4) 

Kerbside collection charge - 120/140L 

litre bin (property located outside the 

Organic Waste collection area which is 

depicted in Appendix D annexure D - 4) 

Kerbside collection charge - 240L litre 

bin (property located outside the Organic 

Waste collection area which is depicted 

in Appendix D annexure D - 4) 

Recycling charge 

Organic Waste (pro Rata 10 month 

charge in 2016/17 = $71.00) for 

residential properties located within the 

collection area depicted in Appendix D 

annexure D - 4 

15.5 General Revaluation of Properties 

How applied 2015/16 2016/17 

Total Raised 

$ 

Change 

Cents/$ CIV 0.4113% 0.40424% 63,766,711 -1.7% 

Cents/$ CIV 0.7609% 0.74784% 10,971,790 -1.7% 

Cents/$ CIV 0.7403% 0.72760% 753,743 -1.7% 

Cents/$ CIV 0.7814% 0.76799% 7,328,686 -1.7% 

Cents/$ CIV 0.3496% 0.34360% 2,375,299 -1.7% 

Cents/$ CIV 0.5141% 0.50528% 4,204,185 -1.7% 

Cents/$ CIV N/A 0.0050528 57,531 N/A 

Cents/$ CIV N/A 0.40424% 0 N/A 

Cents/$ CIV N/A 0.74784% 0 N/A 

Cents/$ CIV 0.7609% 0.74784% 0 -1.7% 

Cents/$ CIV 0.20565% 0.20212% 9,997 -1.7% 

Cents/$ CIV 0.1028% 0.10104% 18,443 -1.7% 

Cents/$ CIV 0.04113% 0.040424% 4,248 -1.7% 

Fixed $379 $388 6,984 2.4% 

Fixed $497 $509 9,671 2.4% 

$/ property $138 $123.00 3,001 -10.9% 

$/ property $238 $226.00 3,681 -5.0% 

$/ property $138 $142.00 645 2.9% 

$/ property $238 $245.00 529 2.9% 

$/ property $64.50 $66.50 3,248 3.1% 

$/ property N/A $86.00 2,857 N/A 

Council has adopted a formal Rating Strategy that contains expanded information on Council's rating structure and 

the reasons behind its choices in applying the rating mechanisms it has used. 

During the 2015/16 year, a revaluation of all properties within the municipality was carried out and will apply for the 

2016/17 and 2017/18 years. The outcome of the general revaluation has been a general increase in property 

valuations throughout the municipality. Overall, property valuations across the municipal district have increased by 

4.26%. Of this increase, residential properties have increased by 4.07%, commercial properties and industrial 

properties by 3.85%. 

The following table summarises the valuation changes between the 2014 and 2016 general revaluations for 

residential properties by suburb, together with the rating changes between the 2015/16 and 2016/17 years based 

on a 2.5% rate increase and the valuation movements listed. 


Suburb 

Number of 

Properties 

Valuation 

Change % 

Rating 

Change% 

Argyle 125 0.53 -1.19 

Ascot 744 3.34 1.57 

Avonmore 12 0.39 -1.33 

Axe Creek 113 4.96 3.16 

Axedale 291 4.74 2.94 

Bagshot 100 4.09 2.31 

Bagshot North 8 0.42 -1.31 

Barnadown 3 -0.38 -2.09 

Bendigo 3,027 10.15 8.25 

Big Hill 76 1.63 -0.12 

California Gully 1,981 1.93 0.18 

Costerfield 50 0.11 -1.61 

Derrinal 61 0.73 -1.00 

Drummartin 3 -0.61 -2.32 

Eaglehawk 2,481 0.33 -1.39 

Eaglehawk North 12 -1.19 -2.88 

East Bendigo 1,086 4.77 2.97 

Elmore 364 6.45 4.63 

Emu Creek 121 7.23 5.39 

Eppalock 246 2.93 1.16 

Epsom 1,608 2.17 0.42 

Flora Hill 1,777 3.31 1.54 

Fosterville 24 2.56 0.80 

Golden Gully 83 12.53 10.60 

Golden Square 3,911 5.88 4.06 

Goornong 229 4.82 3.02 

Harcourt North 62 0.68 -1.05 

Heathcote 1,477 0.64 -1.09 

Hunter 6 -0.10 -1.81 

Huntly 828 4.03 2.25 

Huntly North 8 3.43 1.65 

Ironbark 575 6.29 4.46 

Jackass Flat 423 -4.17 -5.81 

Junortoun 1,064 4.56 2.77 

Kamarooka 20 -0.34 -2.05 

Kangaroo Flat 4,578 2.73 0.97 

Kennington 2,799 2.75 0.99 

Kimbolton 58 0.45 -1.27 

Knowsley 65 2.92 1.16 

Ladys Pass 58 1.37 -0.37 

Leichardt 27 4.10 2.31 

Lockwood 275 2.30 0.54 

Lockwood South 328 4.34 2.55 

Long Gully 1,550 3.88 2.10 

Longlea 178 7.37 5.53 

Lyal 8 1.85 0.10 

Maiden Gully 1,616 4.54 2.74 

Mandurang 224 7.74 5.89 

Mandurang South 104 7.88 6.03 

Marong 476 3.39 1.62 

Mia Mia 79 0.51 -1.21 

Mount Camel 61 0.58 -1.15 

Myers Flat 170 -3.81 -5.46 

Myrtle Creek 23 6.11 4.29 

Neilborough 108 -0.47 -2.17 

North Bendigo 1,819 5.17 3.37 

Quarry Hill 1,109 7.93 6.08 

Ravenswood 159 1.17 -0.56 


Suburb 

Number of Valuation Rating 

Properties Change % Change% 

Raywood 102 1.73 -0.02 

Redcastle 18 -0.38 -2.09 

Redesdale 120 3.31 1.54 

Sailors Gully 322 0.65 -1.08 

Sebastian 83 -1.00 -2.70 

Sedgwick 188 7.53 5.69 

Shelbourne 117 4.23 2.44 

Spring Gully 1,370 2.71 0.95 

Strathdale 2,501 3.90 2.12 

Strathfieldsaye 1,830 4.68 2.88 

Toolleen 18 -0.24 -1.95 

Wellsford 43 4.13 2.34 

West Bendigo 166 2.76 0.99 

Whipstick 11 4.63 2.83 

White Hills 1,358 4.21 2.43 

Wilsons Hill 18 2.71 0.95 

Woodvale 178 -0.51 -2.22 

Average residential 

4.07% 2.28% 

Average business 

3.85% 2.08% 

In view of the outcomes of the general revaluation of all properties within the Council’s municipal district at the 

relevant date of 1 January 2016, Council has chosen not to make any changes to the existing rate differentials. In 

aggregate, total rates and charges will increase by 2.5% compared to 2015/16. This will be achieved by reducing 

the rate in the dollar to offset the 4.26% increase in rateable property valuations across the municipal district 

following the general revaluation. 


16. Summary of Other Strategies 

This section sets out summaries of the strategies that have been developed and incorporated into the Strategic 

Resource Plan including borrowings, infrastructure and service delivery. 

16.1 Borrowings 

In developing the SRP in previous years (see Section 14), borrowings was identified as an important funding source 

for capital works programs. In the past, Council has borrowed strongly to finance large infrastructure projects. The 

2016/17 financial year will be the last year of large borrowings. After this year the Council will move towards debt 

reduction. Council will experience higher than normal principal and interest annual repayments for the coming 

years to repay the larger loans entered into. The council will also have an $11 million loan falling due in 2021 that is 

an interest only loan with principal due at maturity. It is the focus of Council to meet the annual repayment needs 

while acknowledging $11 million will be due in 2021. 

The Council also utilises KPIs released by VAGO and regularly measures its indebtedness KPI against the VAGO 

measure. This is a measure of loans compared to own source revenue raised by Council. It is the intention of 

Council to remain in the low risk measure of this KPI. Despite the recent larger borrowings, Council remains in the 

low risk KPI. Council does also have the provision for further borrowings and still remain in the low risk measure. 

For the 2016/17 year, Council has decided to borrow $17 million to assist funding of a large capital works program. 

After making repayments of $2.07 million, Council total borrowings will increase to $50.37 million at 30 June 2017. 

The balance of borrowings will decrease over the coming years as Council reduces its capital works program to a 

more stable level which sees Council forecasting to borrow $3 million annually. The following table sets out future 

proposed borrowings, based on the forecast financial position of Council as at 30 June 2016. 

Year 

2015/16 



2018/19 

2019/20 

New Principal Interest Balance 

Borrowings Paid Paid 30 June 

$’000 $’000 $’000 $’000 

5,000 1,402 1,715 35,448 

17,000 2,071 1,891 50,377 

3,000 3,403 2,374 49,974 

3,000 3,791 2,318 49,183 

3,000 3,873 2,257 48,310 

The table below shows information on borrowings specifically required by the Regulations. 

Total amount borrowed as at 30 June of the prior year 

Total amount proposed to be borrowed 

Total amount projected to be redeemed 

Total amount of borrowings as at 30 June 

2015/16 

$'000 


$,000 

31,850 35,448 

5,000 17,000 

(1,402) (2,071) 

35,448 50,377 


16.2 Infrastructure 

Council has developed an Infrastructure Strategy based on the knowledge provided by various Asset Management 

Plans, which sets out the capital expenditure requirements of Council for the next 10 years by class of asset, and is 

a key input to the SRP. It predicts infrastructure consumption, renewal needs and considers infrastructure needs to 

meet future community service expectations. The Strategy has been developed through a rigorous process of 

consultation and evaluation. The key aspects of the process are as follows: 

• 

• 

• 

• 

• 

Long term capital planning process which integrates with the Council Plan, Strategic Resource Plan and Annual 

Budget processes. 

Identification of capital projects through the preparation of asset management plans. 

Prioritisation of capital projects within classes on the basis of evaluation criteria. 

Methodology for allocating annual funding to classes of capital projects. 

Business Case template for officers to document capital project submissions. 

A key objective of the Infrastructure Strategy is to maintain or renew Council’s existing assets at desired condition 

levels. If sufficient funds are not allocated to asset renewal then Council’s investment in those assets will reduce, 

along with the capacity to deliver services to the community. 

At present, Council is similar to most municipalities in that it is unable to fully fund asset renewal requirements 

identified in the Infrastructure Strategy. The Infrastructure Strategy is endeavouring to provide a sufficient level of 

annual funding to meet ongoing asset renewal needs. With the adoption of Asset Management Plans, Council will 

see a reduction in the asset renewal gap and a reduction in the level of backlog. Backlog is the renewal works that 

Council has not been able to fund over the past years and is equivalent to the accumulated asset renewal gap. 

The following table summarises Council's forward outlook on capital expenditure including funding sources for the 

next four years. 

Year 

2015/16 



2018/19 

2019/20 

Summary of funding sources 

Total Capital 

Program Grants Contributions 

Council 

Cash Borrowings 

$’000 $’000 $’000 

$’000 $’000 

55,739 21,639 6,767 

22,333 5,000 

99,255 26,367 9,876 

46,012 17,000 

46,156 6,968 2,200 

33,988 3,000 

46,191 5,812 1,985 

35,394 3,000 

47,345 5,911 1,855 

36,579 3,000 

In addition to using cash generated from its annual operations, borrowings and external contributions such as 

government grants, Council has significant cash or investment reserves that are also used to fund a variety of 

capital projects. These reserves are either ‘statutory’ or ’discretionary’ cash reserves. Statutory reserves relate to 

cash and investments held by Council that must be expended on a specific purpose as directed by legislation or a 

funding body, and include contributions to car parking, drainage and public resort and recreation. Discretionary cash 

reserves relate to those cash and investment balances that have been set aside by Council and can be used at 

Council’s discretion, even though they may be earmarked for a specific purpose. 


16.3 Service delivery 

Council’s Strategic Resource Plan (referred to in Section 14.) is premised on maintaining existing service levels. 

The introduction of a service review program will ensure that Council is investing in the right services at the right 

standards and in the right way to get the best value. Rates have been calculated at the 2016/17 cap of 2.5% (tied to 

CPI) however CPI is not the only influence on Council's revenue and expenditure. A number of internal and 

external influences have been identified which will have a significant impact on the scope and level of services to be 

provided over the next four years. 

Drivers affecting operating revenue and expenditure include the following: 

Consumer Price Index 

Average Weekly Earnings 

Engineering Construction Index 

Non-residential Building Index 

Rate increases 

Property growth 

Government funding 

Statutory fees 

Investment return 

2016/17 2017/18 2018/19 2019/20 

% % % % 

2.5 2.5 2.5 2.5 

4.5 4.5 4.5 4.5 

3.2 3.2 3.2 3.2 

3.5 3.5 3.5 3.5 

2.5 2.5 2.5 2.5 

1.0 1.0 1.0 1.0 

1.7 1.7 1.7 1.7 

2.0 2.0 2.0 2.0 

2.5 2.5 2.8 2.8 

As well as the general influences, there are also a number of specific influences which relate directly to service 

areas or activities. The most significant changes in these areas are summarised below. 

The service delivery outcomes measured in financial terms are shown in the following table. 

Year 

2015/16 



2018/19 

2019/20 

Adjusted 

Surplus Underlying Net 

(Deficit) Surplus Service 

for the year (Deficit) (Cost) 

$’000 $’000 $’000 

34,597 (6,659) (106,500) 

54,012 9,423 (109,453) 

24,142 8,457 (113,831) 

22,050 6,087 (118,384) 

20,483 4,586 (123,120) 

Service levels have been maintained throughout the four year period with operating surpluses forecast in years 

2016/17 and 2017/18 as a result of significant capital grant revenue being received to fund the annual capital works 

program. Years 2018/19 to 2019/20 forecast reducing operating deficits. Excluding the effects of items such as 

capital contributions, the adjusted underlying result is a reducing surplus over the four year period. The net cost of 

the services provided to the community increases from $109.5 million to $123.1 million over the four year period. 


Appendices 

The following appendices include voluntary and statutory disclosures of information which provide support for the 

analysis contained in sections 1 to 10 of this report. 

This information has not been included in the main body of the Budget report in the interests of clarity. Council has 

decided that while the Budget report needs to focus on the important elements of the Budget and provide 

appropriate analysis, the detail upon which the Annual Budget is based should be provided in the interests of open 

and transparent local government. 

The contents of the appendices are summarised below: 

Appendix 

A 

B 

C 

C1 

D 

E 

Nature of information 

Fees and Charges Schedule 

Budget Process 

Capital Evaluation Framework 

List of Capital Works Program 

Maps 

Glossary 


Appendix A 

Fees and Charges Schedule 

This appendix presents the fees and charges of a statutory and non-statutory nature which will be charged in 

respect to various goods and services provided during the 2016/17 year. 

*Pricing Type Definitions 

Accessible Pricing - a discount on the full cost of providing the service. The discounted rate is determined on the 

community benefit or social good, and can be set between 100% discount up to full cost recovery. 

Full Cost Pricing - applied where the objective is to achieve a financial return for COGB. 

Incentive Pricing - utilised where certain behaviours are encouraged by pricing above full cost recovery. 

Market Pricing - applied to services considered discretionary and is without strong social benefit, or ancillary to the 

social benefit of the service. 

Statutory - set by legislation, providing no discretion for Council to influence the amount charged. 


City Futures Fees and Charges Schedule 2016/2017 

Unit Fee 

Program/Service 

Pricing 

Type* 

Unit of Measure 

GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

TOURISM SERVICES 

Shop Sales 

Shop Sales including goods on consignment Market Item T Varies Varies Varies 

Tours/Commission Market T Varies Varies Varies 

Commissions 

Accommodation Full Cost Booking T 10.00% 10.00% 0.00 

Federation Room Conference Facility 

Hire - Corporate Rate - Half Day 

Full Cost 

9am-1pm or 

1-5pm 

T 110.00 115.00 4.55 

Hire - Corporate Rate - Full Day 

Full Cost 

9am-1pm or 

9am-5pm 

T 220.00 230.00 4.55 

Hire - Corporate Rate - After Hours Full Cost Hourly T 60.00 60.00 0.00 

Hire - Community and Industry Rate - Half Day 

Full Cost 

9am -1pm or 

1-5pm 

T 75.00 80.00 6.67 

Hire - Community and Industry Rate - Full Day Full Cost 9am-5pm T 150.00 160.00 6.67 

Hire - Community and Industry Rate - After Hours Full Cost Hourly T 40.00 40.00 0.00 

Tea and Coffee Full Cost Head T 3.00 3.00 0.00 

Security Open - After Hours Full Cost Each T 40.00 40.00 0.00 

Security Close - After Hours Full Cost Each T 40.00 40.00 0.00 

Security After Hours for functions/events (4 hour minimum) cost per hour indicated Full Cost Each T 42.00 42.00 0.00 

Additional cleaning outside normal cleaning - cost per hour indicated Full Cost Each T 50.00 50.00 0.00 

Staff Call Out Fee for After Hours Functions - cost per call out indicated Full Cost Each T 50.00 50.00 0.00 

THE CAPITAL 

Category 1 Local Community Hirers 

Venue Hire 

Staffing 

Equipment Hire 

Banquet Room/Bendigo Bank Theatre Non Performance Rental Hire Accessible Half Day T 114.00 117.50 3.07 

Banquet Room/Bendigo Bank Theatre Non Performance Rental Hire Accessible Day T 228.00 235.00 3.07 

Conference in Capital Theatre (includes Duty Tech) Full Cost Day T 643.00 662.00 2.95 

Conference in Capital Theatre (includes Duty Tech) Full Cost Half Day T 321.50 331.00 2.95 

Banquet Room/Bendigo Bank Theatre Performance Package Rental Accessible Event T 605.00 623.00 2.98 

Banquet Room/Bendigo Bank Theatre Performance Package Additional Hours Accessible Hour T 56.00 58.00 3.57 

Banquet Room/Bendigo Bank Concert Performance Package Rental Accessible Event T 456.00 469.50 2.96 

Capital Theatre Performance Package Rental Accessible Event T 1118.00 1151.50 3.00 

Capital Theatre 2nd Performance in Day Package Rental Accessible Event T 710.00 731.00 2.96 

Capital Theatre Bump In/Out and Rehearsals for Performance Accessible Hour T 81.00 83.50 3.09 

Lanyon Room Accessible Day T 140.00 144.00 2.86 

Lanyon Room Accessible Half Day T 85.00 87.50 2.94 

Old Fire Station Upstairs - Ballet Studio Accessible Day T 115.00 118.50 3.04 

Old Fire Station - Downstairs - Auditorium Accessible Day T 115.00 118.50 3.04 

Old Fire Station - Downstairs - Auditorium Accessible Half Day T 75.00 77.50 3.33 

Old Fire Station Upstairs - Ballet Studio Accessible Half Day T 75.00 77.50 3.33 

Old Fire Station Upstairs - Ballet Studio Accessible Week T 642.00 661.00 2.96 

Old Fired Station Downstairs - Auditorium Accessible Week T 642.00 661.00 2.96 

Dudley House Accessible Half Day T 75.00 77.50 3.33 

Dudley House Accessible Day T 115.00 118.50 3.04 

Dudley House (Exhibitions) Accessible Week T 642.00 661.00 2.96 

Duty Technician Accessible Hour T 34.50 36.00 4.35 

FoH Manager Accessible Hour T 34.50 36.00 4.35 

Box Office Staff Accessible Hour T 34.50 36.00 4.35 

Technicians Accessible Hour T 34.50 36.00 4.35 

Steinway Grand Piano Hire Only (without tuning) Accessible Day T 88.00 91.00 3.41 

Kawai Upright Piano Hire Only (without tuning) Accessible Day T 88.00 91.00 3.41 

Kawai Baby Grand & Yamaha Grand Hire Only (without tuning) Accessible Day T 88.00 91.00 3.41 

Piano Tuning Charge - Highly Recommended 

(Separated from Hire Cost but includes hire) 

Accessible Per tune T 245.00 253.00 3.27 

Setup and pack down of staging Accessible Event T 204.00 210.00 2.94 

Followspots (each unit) Accessible Day T 20.00 20.50 2.50 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

Box Office Fees 

Cleaning 

Data projector - full day Full Cost Day T 100.00 100.00 0.00 

Data projector - half day Full Cost Half Day T 75.00 75.00 0.00 

2 x handheld wireless/lapel microphones Full Cost Event T 36.00 37.00 2.78 

Additional portable PA system Full Cost Event T 52.00 53.50 2.88 

Standard use of adsl line where available Full Cost Day T 52.00 53.50 2.88 

Booking Fee Per Ticket Sold Accessible Ticket T 2.00 2.10 5.00 

Complimentary Tickets Per Ticket Issued Accessible Ticket T 0.90 0.95 5.56 

Postage Fee Market Transaction T 3.00 3.50 16.67 

Credit Card Charges Full Cost Value of Sales T 0.02 0.02 0.00 

Additional Cleaning Accessible Hour T 58.00 60.00 3.45 

Category 2 Commercial Hirers 

Venue Hire 

Banquet Room/Bendigo Bank Theatre Rental Only Non-Performance Market Half Day T 180.00 185.50 3.06 

Banquet Room/Bendigo Bank Theatre Performance Rental Market Event T 417.00 430.00 3.12 

Banquet Room/Bendigo Bank Theatre performance additional hrs Market Hour T 47.00 48.50 3.19 

Banquet Room/Bendigo Bank Theatre Wedding Ceremony Hire Market Event T 710.00 731.00 2.96 

Carriageway ceremony Market Event T 217.00 224.00 3.23 

Banquet Room/Bendigo Bank Theatre Non-Performance Hire Market Day T 345.00 355.50 3.04 

Lanyon Room Market Day T 217.00 223.50 3.00 

Lanyon Room Market Half Day T 128.00 132.00 3.13 

Conference in Capital Theatre Market Day T 690.00 711.00 3.04 

Conference in Capital Theatre Market Half Day T 355.00 366.00 3.10 

Capital Theatre Event Rental Min (performance) Market Event T 1270.00 1310.00 3.15 

Capital Theatre 2nd Performance in Day Event Rental Min Market Event T 620.00 638.00 2.90 

The Capital Bump In/Out and Stage Rehearsals Market Hour T 88.00 91.00 3.41 

Old Fire Station Upstairs - Ballet Studio Market Day T 217.00 223.50 3.00 

Old Fire Station - Downstairs - Auditorium Market Day T 217.00 223.50 3.00 

Old Fire Station Upstairs - Ballet Studio Market Half Day T 128.00 132.00 3.13 

Old Fire Station - Downstairs - Auditorium Market Half Day T 128.00 132.00 3.13 

Dudley House Hourly Rental Market Half Day T 128.00 132.00 3.13 

Dudley House Daily Rental Market Day T 217.00 223.50 3.00 

Staffing 

Dudley House Weekly Rental (Exhibitions) Market Week T 1200.00 1236.00 3.00 

Duty Technician Market Hour T 46.00 48.00 4.35 

FoH Manager Market Hour T 46.00 48.00 4.35 

Box Office Staff Market Hour T 46.00 48.00 4.35 

Technicians Market Hour T 46.00 48.00 4.35 

Equipment Hire 

Steinway Grand Piano (hire & tuning) Market Day T 345.00 355.50 3.04 

Kawai Baby Grand & Yamaha Grand (hire & tuning) Market Day T 319.00 328.50 2.98 

Kawai Upright Piano (hire & tuning) Market Day T 319.00 328.50 2.98 

Setup and pack down of staging Market Event T 272.00 280.00 2.94 

Followspot hire (per unit) Market Event T 58.00 60.00 3.45 

Data projector - full day Full Cost Day T 100.00 100.00 0.00 

Data projector - half day Full Cost Half Day T 75.00 75.00 0.00 

2 x handheld wireless/lapel microphones Full Cost Event T 36.00 37.00 2.78 

Additional portable PA system Full Cost Event T 52.00 54.00 3.85 

Standard use of adsl line where available Full Cost Day T 52.00 54.00 3.85 


Booking Fee Per Ticket Sold Market Ticket T 4.00 4.20 5.00 

Complimentary Tickets Per Ticket Issued Market Ticket T 2.00 2.10 5.00 


Cleaning 

Credit Card Charges Full Cost Transaction T 0.02 0.02 0.00 

Additional Cleaning Market As Required T 67.00 69.00 2.99 



Unit Fee 

Marketing Costs 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

OFS Billboard Full Cost Billboard T by negotiation by negotiation 

% Change 

Email Blast (dedicated) Full Cost Email T 80.00 88.00 10.00 

Email blast with multiple shows Full Cost Email T 50.00 55.00 10.00 

Social Media boost Full Cost T by negotiation by negotiation 

Poster/Flier Distribution (commercial only) Full Cost Distribution T 80.00 88.00 10.00 

Newspaper advertising Full Cost Placement T by negotiation by negotiation 

Large Format Light Box Poster Print Full Cost Unit T 108.00 112.00 3.70 

Catering Costs (Various Menus for Different Functions) 

Catering Costs Market Person T Varies Varies 

Bendigo Town Hall 

Commercial Rate Mon - Thursday Market Half Day T 635.00 654.50 3.07 

Commercial Rate Mon - Thursday Market Full Day T 1270.00 1309.00 3.07 

Commercial Rate, Fri - Sunday Market Half Day T 837.00 862.50 3.05 

Commercial Rate, Fri - Sunday Market Full Day T 1674.00 1725.00 3.05 

Community Group Rate, Monday - Thursday Accessible Half Day T 335.00 345.00 2.99 

Community Group Rate, Monday - Thursday Accessible Full Day T 670.00 690.00 2.99 

Community Group Rate, Friday - Sunday Accessible Half Day T 474.00 488.00 2.95 

Community Group Rate, Friday - Sunday Accessible Full Day T 948.00 976.00 2.95 

Town Hall set up/pack down rate 

Bendigo Town Hall Security on Sundays & after midnight 

Bendigo Town Hall Security - Monday to Saturday Prior to Midnight 

Full Cost Event T 210.00 215.00 2.38 

Market Hour T 62.00 64.00 3.23 

Market Hour T 52.00 53.50 2.88 

ULUMBARRA THEATRE 

Category 1 Local Community Hirers 

Theatre Venue Hire 

Performance Package Rental Accessible Event T 1676.00 1727.00 3.04 

2nd Performance in Day Package Rental Accessible Event T 1066.00 1098.00 3.00 

Bump In/Out and Rehearsals for Performance Accessible Hour T 120.00 124.00 3.33 

Conference hire rate (includes Duty Tech) Accessible Day T 964.00 993.00 3.01 

Staffing 

Conference hire rate (includes Duty Tech) Accessible Half Day T 482.00 496.50 3.01 

Duty Technician Accessible Hour T 34.50 36.00 4.35 


FoH Manager Accessible Hour T 34.50 36.00 4.35 

Box Office Staff Accessible Hour T 34.50 36.00 4.35 

Technicians Accessible Hour T 34.50 36.00 4.35 

Booking Fee Per Ticket Sold Accessible Ticket T 2.00 2.10 5.00 

Complimentary Tickets Per Ticket Issued Accessible Ticket T 0.90 0.95 5.56 

Postage Fee Accessible Transaction T 3.00 3.50 16.67 

Credit Card Charges Full Cost Value of Sales T 0.02 0.02 0.00 

Category 2 Commercial Hirers 

Theatre Venue Hire 

Performance Rental Market Event T 1900.00 1958.00 3.05 

2nd Performance in Day Market Event T 927.00 955.00 3.02 

Bump In/Out and Stage Rehearsals Market Hour T 132.00 136.00 3.03 

Staffing 

Conference hire rate Market Day T 1066.00 1098.00 3.00 

Duty Technician Market Hour T 46.00 48.00 4.35 

FoH Manager Market Hour T 46.00 48.00 4.35 

Box Office Staff Market Hour T 46.00 48.00 4.35 

Technicians Market Hour T 46.00 48.00 4.35 


Booking Fee Per Ticket Sold Market Ticket T 4.00 4.20 5.00 

Complimentary Tickets Per Ticket Issued Market Ticket T 2.00 2.10 5.00 


Credit Card Charges Full Cost Transaction T 0.02 0.02 0.00 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

BENDIGO ART GALLERY 

Public Programs 

Numerous public programs and events Accessible Person T Varies Varies Varies 

Pleasant Afternoon - Seniors Accessible Person T 2.00 3.00 50.00 

Pleasant Afternoon - Non Seniors Accessible Person T 3.50 4.00 14.29 

Education 

Young Researchers Program Accessible School term T 37.00 38.00 2.70 

School Holidays Program 8-14yo Accessible Person T 10.75 11.00 2.33 

School Holidays Program 4-7 yo Accessible Person T 7.70 7.80 1.30 

Family Programs Accessible Family T Varies Varies Varies 

Professional Development for Teachers - incl. Lunch and Speaker Accessible Each T Varies Varies Varies 

Shop Sales 

Shop Sales including Goods on Consignment Market Item T Varies Varies Varies 

Commercial Hire Rates 

19th Century Rooms- 2 Hour Minimum Hire - Commercial Hirers (G 12, 13, 14) Market Minimum T 555.00 570.00 2.78 

19th Century Rooms - Commercial Hirers Market Subsequent Hour T 264.00 270.00 2.72 

Sculpture Annexe - 2 Hour Minimum Hire - Commercial Hirers (G 15) Market Minimum T 231.00 235.00 2.67 

Sculpture Annexe - Commercial Hirers Market Subsequent Hour T 105.00 108.00 2.94 

Contemporary room (G 1, 4) - 2 hour minimum Market Minimum T 545.00 560.00 2.94 

Contemporary room (G 1, 4) Market Subsequent Hour T 260.00 265.00 2.94 

Contemporary room (G 2, 3, 5) - 2 hour minimum Market Minimum T 300.00 310.00 2.94 

Contemporary room (G 2, 3, 5) Market Subsequent Hour T 155.00 158.00 2.94 

Contemporary room (G 7) - 2 hour minimum Market Minimum T 600.00 610.00 2.94 

Contemporary room (G 7) Market Subsequent Hour T 310.00 320.00 2.94 

Contemporary room (G 11) - 2 hour minimum Market Minimum T 380.00 390.00 2.94 

Contemporary room (G 11) Market Subsequent Hour T 195.00 200.00 2.94 

Contemporary room (G 6, 8, 9, 10) - 2 hour minimum Market Minimum T 150.00 155.00 2.94 

Contemporary room (G 6, 8, 9, 10) Market Subsequent Hour T 80.00 82.00 2.94 

Artwork loan fee Market Per Artwork T 200.00 205.00 2.94 

Community Hire Rates 

19th Century rooms - 2 Hour Minimum Hire - Community Hirers (G 12. 13, 14) Accessible Minimum T 396.00 405.00 2.27 

19th Century rooms - Community Hirers Accessible Subsequent Hour T 197.00 200.00 1.52 

Sculpture Annexe - 2 Hour Minimum Hire - Community Hirers (G 15) Accessible Minimum T 159.00 160.00 0.63 

Staffing 

Sculpture Annexe - Community Hirers Accessible Subsequent Hour T 79.00 80.00 1.27 

Gallery attendant Full Cost Hour T 42.00 44.00 4.76 

Reception Full Cost Hour T 41.00 43.00 4.88 

Security (Minimum 3 hour) - North State Security Full Cost Hour T 43.00 50.00 16.28 

Technicians Full Cost Hour T 41.00 43.00 4.88 

Operational Costs 

Operating costs Full Cost Hour T 33.00 34.00 3.03 

Cleaning 

Additional Cleaning Full Cost Hour T 51.00 55.00 7.84 

Exhibitions 

Additional Cleaning 

Full Cost Hour T 52.50 55.00 4.76 

Curatorial 

Reproduction Requests 

Full Cost Each T 137.00 140.00 2.19 

Reproduction Requests - Commercial 

Market Each T Varies Varies Varies 

Ticket Sales 

External Ticketing Set Up Charge Market Event T 51.00 52.53 3.00 

BENDIGO AIRPORT 

Airport License Fees - applicable to new leases based on use (annual CPI applies) 

Private use Accessible Licence T 279.00 283.00 1.43 

Commercial use Accessible Licence T 558.00 566.00 1.43 

Premium use Accessible Licence T 893.00 902.00 1.01 


Community Wellbeing Fees and Charges Schedule 2016/2017 

Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

CUSTOMER SUPPORT 

Pool Entry Fees 

Access Toilet (Disability) Facility Hire Fee - Community Groups Accessible Day T 149.00 153.00 2.68 

Access Toilet (Disability) Facility Hire Fee - Corporate/Other Groups Market Day T 262.00 269.00 2.67 

Access Toilet Transport Fee - Urban Bendigo Area - up to 25km from 

Australia Post Williamson St 

Market Day T 124.00 127.00 2.42 

Mobile Grandstand Facility Hire Fee - Two Sections Market Day T 43.50 44.00 1.15 

Mobile Grandstand Facility Hire Fee - Four Sections Market Day T 86.00 88.00 2.33 

Mobile Grandstand Facility Hire Fee - Six Sections Market Day T 129.50 133.00 2.70 

Venue Bookings Bond Incentive Function N/A Varies Varies Varies 

Security Bond for Keys Incentive Function N/A 20.00 20.50 2.50 

Heathcote Service Centre - Community Art/Meeting Spaces for 

Commercial/ Corporate Use 

Heathcote Service Centre - Community Art/Meeting Spaces for 

Commercial/ Corporate Use 

Accessible Up to 4 hours T 33.00 34.00 3.03 

Accessible Over 4 hours T 55.00 56.50 2.73 

CBD Public Spaces Accessible Varies T Varies Varies Varies 

CBD Public Space Marquee's for Commercial/Corporate Use Market Per Marquee T 61.50 63.00 2.44 

CBD Public Space Marquee's for CBD Traders Accessible Per Marquee T 30.50 31.00 1.64 

CBD Public Space Stage for Commercial/Corporate Use Market Varies T Varies Varies Varies 

Late Booking Administration Fee (under 7 days notice for bookings) Incentive Per Booking T 50.00 51.00 2.00 

Late Cancellation Fee (under 7 days notice for cancelling a booking) Incentive Per Booking T 50.00 51.00 2.00 

ACTIVE COMMUNITIES 

Adult Ticket Accessible Day T 5.10 5.25 2.94 

Child Ticket (Child under 2 years old free when accompanied by a paying adult) Accessible Day T 4.10 4.20 2.44 

Family Ticket (2 adults and dependent children under 16 years of age) Accessible Day T 13.30 13.70 3.01 

Concession Adult Ticket Accessible Day T 4.10 4.20 2.44 

Concession Family Ticket 

(2 adults and dependent children under 16 years of age) 

Accessible Day T 10.25 10.55 2.93 

Concession Student Ticket Accessible Day T 4.10 4.20 2.44 

School Group Student Entry Accessible Day T 2.00 2.05 2.50 

Group Entry Fee (for groups of more than 10 people) Accessible Day T 3.00 3.10 3.33 

Adult Ticket Accessible Season T 97.20 100.00 2.88 

Child Ticket (Child under 2 years old free when accompanied by a paying adult) Accessible Season T 72.10 74.25 2.98 

Family Ticket (2 adults and dependent children under 16 years of age) Accessible Season T 185.15 190.70 3.00 

Adult Extended Season Ticket Accessible Season T 148.35 152.80 3.00 

Child Extended Season Ticket Accessible Season T 115.10 118.55 3.00 

Family Extended Season Ticket 


Accessible Season T 245.50 252.85 2.99 

Concession Adult Ticket Accessible Season T 73.65 75.85 2.99 

Concession Family Ticket 


Accessible Season T 147.30 151.70 2.99 

Concession Adult Extended Season Ticket Accessible Season T 118.65 122.20 2.99 

Concession Family Extended Season Ticket Accessible Season T 197.45 203.35 2.99 

Rural Pool Pass - Adult Accessible Season T 75.00 77.25 3.00 

Rural Pool Pass - Child Accessible Season T 50.00 51.50 3.00 

Rural Pool Pass - Family Accessible Season T 120.00 123.60 3.00 

January 31 Season Ticket Price - Adult Accessible Season T 46.05 47.40 2.93 

January 31 Season Ticket Price - Child Accessible Season T 35.80 36.85 2.93 

January 31 Season Ticket Price - Family Accessible Season T 90.00 92.70 3.00 

Adult District Season Ticket Upgrade to Extended Season - March Accessible Season T 53.20 54.80 3.01 

Child District Season Ticket Upgrade to Extended Season - March Accessible Season T 41.95 43.20 2.98 

Family District Season Ticket Upgrade to Extended Season - March Accessible Season T 55.25 56.90 2.99 

Corporate Bulk Purchase - Extended Season Ticket (5-10 passes) Accessible Season T 133.00 137.00 3.01 

Corporate Bulk Purchase - Regular Season Ticket (5-10 passes) Accessible Season T 87.45 90.00 2.92 

Corporate Bulk Purchase - Extended Season Ticket (>10 passes) Accessible Season T 118.65 122.20 2.99 

Intermediate Pool Accessible Hour T 41.95 43.20 2.98 

Dive Pool, 1m, 3m, 5m Boards Accessible Hour T 41.95 43.20 2.98 

Lane Hire Accessible Hour T 21.50 22.15 3.02 

Water Slide Hire Accessible Hour T 66.50 68.50 3.01 

Large Aquatic Facility Hire (additional charge where >400 people attend) Accessible Facility per hour T 160.60 165.40 2.99 




Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 

Small Aquatic Facility Hire (additional charge where >400 people attend) Accessible Facility per hour T 108.45 111.70 3.00 

Reserves/Ovals - Season Hire 

Occasional Hire 

Graded A Reserve Summer Accessible Season T 3601.00 3709.00 3.00 

Graded A Reserve Winter Accessible Season T 7201.90 7418.00 3.00 

Graded A Reserve - Junior Use Summer Accessible Season T 1800.50 1854.50 3.00 

Graded A Reserve - Junior Use Winter Accessible Season T 3601.00 3709.00 3.00 

Graded B Reserve Summer Accessible Season T 1800.50 1854.50 3.00 

Graded B Reserve Winter Accessible Season T 3601.00 3709.00 3.00 

Graded B Reserve - Junior Use Summer Accessible Season T 900.25 927.25 3.00 

Graded B Reserve - Junior Use Winter Accessible Season T 1800.50 1854.50 3.00 

Graded C Reserve Summer Accessible Season T 900.25 927.25 3.00 

Graded C Reserve Winter Accessible Season T 1800.50 1854.50 3.00 

Graded C Reserve - Junior Use Summer Accessible Season T 450.10 463.60 3.00 

Graded C Reserve - Junior Use Winter Accessible Season T 900.25 927.20 2.99 

Graded D Reserve Summer Accessible Season T 450.10 463.60 3.00 

Graded D Reserve Winter Accessible Season T 900.25 927.20 2.99 

Graded D Reserve - Junior Use Summer Accessible Season T 225.05 231.80 3.00 

Graded D Reserve - Junior Use Winter Accessible Season T 450.10 463.60 3.00 

Graded A Reserve Accessible Day T 289.50 298.20 3.01 

Graded A Reserve - Junior Use Accessible Day T 145.25 149.60 2.99 

Graded B Reserve Accessible Day T 145.25 149.60 2.99 

Graded B Reserve - Junior Use Accessible Day T 119.20 122.80 3.02 

Graded C Reserve Accessible Day T 119.20 122.80 3.02 

Graded C Reserve - Junior Use Accessible Day T 59.30 61.00 2.87 

Graded D Reserve Accessible Day T 59.30 61.00 2.87 

Graded D Reserve - Junior Use Accessible Day T 29.70 30.60 3.03 

Graded A Reserve Accessible Half Day or Less T 145.25 149.60 2.99 

Graded A Reserve - Junior Use Accessible Half Day or Less T 119.20 122.80 3.02 

Graded B Reserve Accessible Half Day or Less T 119.20 122.80 3.02 

Graded B Reserve - Junior Use Accessible Half Day or Less T 59.30 61.10 3.04 

Graded C Reserve Accessible Half Day or Less T 59.30 61.10 3.04 

Graded C Reserve - Junior Use Accessible Half Day or Less T 29.70 30.60 3.03 

Graded D Reserve Accessible Half Day or Less T 29.70 30.60 3.03 

Graded D Reserve - Junior Use Accessible Half Day or Less T 15.35 15.80 2.93 

Lighting at Sports Centre Track or Oval Only Accessible Hour T 33.25 34.25 3.01 

Lighting at Epsom Huntly Recreation Reserve Accessible Hour T 33.25 34.25 3.01 

Epsom Huntly Regional Recreation Reserve Pavilions 

Park Road Hall 

Change Room Casual Use Accessible Day T 19.45 20.00 2.83 

Meeting Room Casual Use up to 4 hours Accessible Hour T 27.60 28.45 3.08 

Function Room & Bar Community Use - Casual Accessible Per Use T 98.20 101.15 3.00 

Function Room & Bar Commercial/Private Use - Casual Accessible Per Use T 321.20 330.85 3.00 

Function Room Playgroup Use Accessible Per Use T 10.75 11.05 2.79 

Kiosk Accessible Per Use T 33.75 34.75 2.96 

Meeting Room Up To 4 hours - Seasonal Accessible Hour T 27.60 28.45 3.08 

Function Room & Bar Community Use - Seasonal Accessible Per Use T 98.20 101.15 3.00 

Training Nights - Seasonal Accessible Per Use T 20.45 21.05 2.93 

Kiosk - Seasonal Accessible Per Use T 33.75 34.75 2.96 

Function Room & Bar Community Use - Casual Bond Accessible Per Use T 300.00 309.00 3.00 

Function Room & Bar Commercial/Private Use - Casual Bond Accessible Per Use T 500.00 515.00 3.00 

Function Room & Bar Alcohol Consumption - Casual Bond Accessible Per Use T 600.00 618.00 3.00 

Community Use Accessible Hour T 19.45 20.00 2.83 

Commercial Use Accessible Hour T 29.65 30.50 2.87 

Bond for Recreational Facilities 

Refundable Bond 

Accessible 

Per Facility or Per 

Use 

T 600.00 618.00 3.00 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

COMMUNITY SERVICES (Aged and Disability) 

General Home Care 

General Home Care - Low Fee Range Accessible Hour F 8.30 8.60 3.61 

Personal Care - Low Fee Range Accessible Hour F 4.40 4.50 2.27 

Respite Care - Low Fee Range Accessible Hour F 3.30 3.40 3.03 

Property Maintenance - Low Fee Range Accessible Hour F 12.30 12.70 3.25 

General Home Care - Medium Fee Range Accessible Hour F 20.80 21.50 3.37 

Personal Care - Medium Fee Range Accessible Hour F 10.90 11.30 3.67 

Respite Care - Medium Fee Range Accessible Hour F 6.00 6.20 3.33 

Property Maintenance - Medium Fee Range Accessible Hour F 18.80 19.40 3.19 

General Home Care - High Fee Range Accessible Hour F 45.00 46.40 3.11 

Personal Care - High Fee Range Accessible Hour F 45.00 46.40 3.11 

Respite Care - High Fee Range Accessible Hour F 45.00 46.40 3.11 

Property Maintenance - High Fee Range Accessible Hour F 48.10 49.50 2.91 

MOW Main Meal Low Fee Range Accessible Each F 8.90 9.20 3.37 

MOW - Soup - Low Fee Range Accessible Each F 2.10 2.20 4.76 

MOW - Evening Meal - Low Fee Range Accessible Each F 3.60 3.70 2.78 

MOW - Main Meal - Medium Fee Range Accessible Each F 8.90 9.20 3.37 

MOW - Soup - Medium Fee Range Accessible Each F 2.20 2.30 4.55 

MOW - Evening Meal - Medium Fee Range Accessible Each F 3.90 4.00 2.56 

MOW - Main Meal - High Fee Range Accessible Each F 12.70 13.10 3.15 

MOW - Soup - High Fee Range Accessible Each F 2.60 2.70 3.85 

MOW - Evening Meal - High Fee Range Accessible Each F 8.30 8.60 3.61 

Tip Fee Accessible Trip F 11.20 11.60 3.57 

Kangaroo Flat Senior Citizens Centre 

6am-6pm Casual Hire Accessible Hour T 43.00 44.29 0.00 

6pm-12am Casual Hire Accessible Hour T 53.70 55.31 0.00 

Kitchen Use Casual Hire Accessible Hour T 33.80 34.81 0.00 

Security Bond Accessible Per Use T 300.00 309.00 0.00 

Annual Users Accessible Hour T 11.30 11.64 0.00 

COMMUNITY SERVICES (Early Years) 

Child Care 

Weekly under 3 years of age Accessible Week F 460.00 473.80 3.00 

Weekly over 3 years of age Accessible Week F 450.00 463.80 3.07 

Full Day Care under 3 years of age Accessible Day F 118.00 122.60 3.90 

Full Day Care over 3 years of age Accessible Day F 118.00 122.60 3.90 

Occasional Care Accessible Hour F 12.30 17.70 43.90 

Late Collection of Children Accessible Minute F 5.40 5.60 3.70 

Non Cancellation of OCC bookings Accessible Flat Admin F 12.30 10.90 -11.38 

Private Business (Child Protection, etc) 

Family Support Full Cost Hour F 51.70 53.10 2.71 

Family Support Full Cost Hour F 51.70 53.10 2.71 

Lecturing Full Cost Hour T 101.30 104.00 2.67 

Training in Child Care Full Cost Hour T 51.70 53.10 2.71 

Helen Jessen Child Care Centre 

Consulting Rooms Accessible 1/2 day T 42.80 43.90 2.57 

Consulting Rooms Accessible 1 day T 85.50 87.80 2.69 

Meeting Room Full Accessible 1/2 day T 69.50 71.30 2.59 

Meeting Room Ful1 Accessible 1 day T 128.00 131.60 2.81 

Meeting Room Large Half Accessible 1/2 day T 59.00 60.40 2.37 

Meeting Room Large Half Accessible 1day T 117.00 120.70 3.16 

Meeting Room Small Half Accessible 1/2 day T 39.50 40.60 2.78 

Meeting Room Small Half Accessible 1day T 79.00 81.20 2.78 

PLANNED ACTIVITY GROUP (PAG) Community Partnerships 

Planned Activity Group - Low Fee Range Accessible Session F 8.50 + 10.30 for meal 9.10 + 10.30 for meal 7.05 

Planned Activity Group - Medium Fee Range Accessible Session F 24.10 + 10.30 for meal 24.10 + 10.30 for meal 0.00 

Planned Activity Group - High Fee Range Accessible Session F 45.70 + 10.30 for meal 69.30 + 10.30 for meal 51.64 


Planning & Development Fees and Charges Schedule 2016/2017 

Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

PARKING AND ANIMAL CONTROL 

Animal Registrations - Non Concession Fees 

Dogs - Desexed Market Animal F 41.00 42.00 2.44 

Dogs - Over 10 Years Market Animal F 41.00 42.00 2.44 

Dogs - Domestic Animal Business conducted on Registered Premises Market Animal F 41.00 42.00 2.44 

Dogs registered with the Victorian Canine Association Market Animal F 41.00 42.00 2.44 

Dog undergone Obedience Training which complies with Regulations Market Animal F 41.00 42.00 2.44 

Dog kept for working stock - rural property Market Animal F 41.00 42.00 2.44 

Dogs - all other Market Animal F 123.00 127.00 3.25 

Cats - Desexed Market Animal F 32.00 33.00 3.13 

Cats - Over 10 Years Market Animal F 32.00 33.00 3.13 

Cat kept for breeding by the proprietor of a Domestic Animal Business 

conducted on registered premises 

Market Animal F 32.00 33.00 3.13 

Cat registered with the Feline Control Council. Market Animal F 32.00 33.00 3.13 

Cats - all other Market Animal F 96.00 99.00 3.13 

Animal Registrations Concession Fees 

Administration 

Meter Hoods, etc 

Dogs - Desexed Market Animal F 20.50 21.00 2.44 

Dogs - Over 10 Years Market Animal F 20.50 21.00 2.44 

Dogs - Domestic Animal Business conducted on Registered Premises Market Animal F 20.50 21.00 2.44 

Dogs registered with the Victorian Canine Association Market Animal F 20.50 21.00 2.44 

Dog undergone Obedience Training which complies with Regulations Market Animal F 20.50 21.00 2.44 

Dog kept for working stock - rural property Market Animal F 20.50 21.00 2.44 

Dogs - all other Market Animal F 61.50 63.50 3.25 

Cats - Desexed Market Animal F 16.00 16.50 3.13 

Cats - Over 10 Years Market Animal F 16.00 16.50 3.13 

Cat kept for breeding by the proprietor of a Domestic Animal Business 

conducted on registered premises. 

Market Animal F 16.00 16.50 3.13 

Cat registered with the Feline Control Council. Market Animal F 16.00 16.50 3.13 

Cats - all other Market Animal F 48.00 49.50 3.13 

Disabled Labels (additional) Market Label F 5.00 5.20 4.00 

Meter Hoods - CBD - per bay Market Day T 12.00 12.40 3.33 

Meter Hoods - non CBD - per bay Market Day T 6.00 6.20 3.33 

"No Standing" Tripod Stands Market Day T 12.00 12.40 3.33 

Multi Storey Carpark - Hargreaves St 

Bay Hire - level 7 (Mon-Fri) Market Monthly T 120.00 123.00 2.50 

Bay Hire - level 7 (24/7) Market Monthly T 140.00 144.00 2.86 

Bay Hire - roof top Market Monthly T 87.00 89.00 2.30 

Bay Hire - roof top (24/7) Market Monthly T 100.00 103.00 3.00 

Car Park Fees Market Hour/Day T 1.50/7.00 1.60/7.50 6.67/7.14 

Multi Storey Carpark - Edward St 

Parking Fees 

Bay Hire - Mon to Friday Market Monthly T 130.00 134.00 3.08 

Bay Hire - 24/7 Market Monthly T 156.00 160.00 2.56 

Car Park Fees Market Hour/Day T 

First 90 min free 

then1.60/7.50 

First 90 min free 

then1.70/8.00 

Car Park Fees Zone 1 Market Hour/Day T 1.50/5.50 1.60/6.00 7.14/5.77 

6.25/6.67 

Fines 

Car Park Fees Zone 2 Market Hour/Day T .70/3.00 .80/3.20 14.29/6.67 

Parking Offence Road Rule 205 207 211 168 Statutory Each F 45.00 45.00 0.00 

Parking Offence Road Rule 170 173 180 182-184 186 189 194 195 197-199 Statutory Each F 91.00 94.00 3.30 

Parking Offence Road Rule 90e 167 170 171 172 176 179 196 203 Statutory Each F 150.00 155.00 3.33 

Miscellaneous - Additional fees and charges not previously identified 

Abandoned vehicle release from pound Market Each T 128.00 132.00 3.13 

After hours release from Multi Storey Car Park Market Each T 118.00 122.00 3.39 

Stock release from pound 1 large animal or 5 small animals,sheep,etc Market Each T 25.00 25.75 3.00 

Stock impounding 1 large animal or 5 small animals,sheep,etc Market Each T 35.00 36.00 2.86 

Stock feeding per day, 1 large animal or 5 small animals,sheep,etc Market Each T 9.30 9.60 3.23 

Registration of Domestic Animal Business Market Each T 144.00 148.00 2.78 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

PLANNING 

Planning Schemes 

Application for a change of use only Class 1 Statutory Permit F 502.00 502.00 0.00 

Develop/use land for one/two dwellings ($10,000 - $100,000) Class 2 Statutory Permit F 239.00 239.00 0.00 

Develop/use land for one/two dwellings ($101,000+) Class 3 Statutory Permit F 490.00 490.00 0.00 

Development less than $10,000 Class 4 Statutory Permit F 102.00 102.00 0.00 

Development $10,000 to $250,000 Class 5 Statutory Permit F 604.00 604.00 0.00 

Development $250,000 - $500,000 Class 6 Statutory Permit F 707.00 707.00 0.00 

Development $500,000 to $1,000,000 Class 7 Statutory Permit F 815.00 815.00 0.00 

Development $1,000,000 to $7,000,000 Class 8 Statutory Permit F 1153.00 1153.00 0.00 



Development $50,000,000+ Class 11 Statutory Permit F 16130.00 16130.00 0.00 

Application to subdivide an existing building Class 12 Statutory Permit F 386.00 386.00 0.00 

To subdivide land into two lots Class 13 Statutory Permit F 386.00 386.00 0.00 

To effect a realignment of a common boundary Class 14 Statutory Permit F 386.00 386.00 0.00 

Application to subdivide land Class 15 Statutory Permit F 781.00 781.00 0.00 

Application to remove a restriction over land. Class 16 Statutory Permit F 249.00 249.00 0.00 

Application to create vary or remove a restriction or right of way Class 17 Statutory Permit F 541.00 541.00 0.00 

Application to create vary or remove an easement Class 18 Statutory Permit F 404.00 404.00 0.00 

Planning Scheme Amendments 

Considering a request Statutory Amendments F 798.00 798.00 0.00 

Considering submissions to seek a change to an amendment Statutory Amendments F 798.00 798.00 0.00 

Adopting an amendment Statutory Amendments F 524.00 524.00 0.00 

Considering a request to approve an amendment Statutory Amendments F 798.00 798.00 0.00 

Fees to Amend After Notice Has Been Given 

Request to amend after Section 52 notice given Statutory Amend Permit F 102.00 102.00 0.00 

Applications for Amendments to Permits (Regulation 8B) 

To amend a permit to use land Statutory Amend Permit F 502.00 502.00 0.00 

Amend permit to change statement, conditions or in other ways Statutory Amend Permit F 502.00 502.00 0.00 

Amend permit single dwelling cost of development is $10,000-$250,000 Statutory Amend Permit F 239.00 239.00 0.00 

Amend permit single dwelling cost of development >$100,001 Statutory Amend Permit F 490.00 490.00 0.00 

Amend permit where development cost is $10,000 or less Statutory Amend Permit F 102.00 102.00 0.00 

Amend permit where altered development cost is $10,001-$250,000 Statutory Amend Permit F 604.00 604.00 0.00 

Amend permit where altered development cost is $250,000 - $500,000 Statutory Amend Permit F 707.00 707.00 0.00 

Amend permit where altered development cost is >$500,001 Statutory Amend Permit F 815.00 815.00 0.00 

To amend a permit to subdivide Statutory Amend Permit F 386.00 386.00 0.00 

Advertising of Applications by Council 

Notice Full Cost Each F 6.50 6.70 3.08 

On-Site Notice Full Cost Each F 125.00 130.00 4.00 

Subdivision Certification 

Processing an Application under Subdivision Act 1988 Statutory Certificate F Varies Varies Varies 

Processing any application for certification under Subdivision Act 1988 

Statutory Certificate F Varies Varies Varies 

Subdivision Design and Construction 

Plan preparation Statutory Subd Value F Varies Varies Varies 

Plan checking Statutory Subd Value F Varies Varies Varies 

Supervision Statutory Subd Value F Varies Varies Varies 

General Enquiry Fees 

Planning property enquiry Full Cost Each F 52.00 55.00 5.77 

Detailed professional assessment, confirmed in writing Full Cost Each F Varies Varies Varies 

Sale of Documents 

Photocopy of old permits - A4 and A3 Size Full Cost Each T 5.00 5.15 3.00 

Photocopy of old permits - A2 Size upwards Full Cost Each T 10.00 10.30 3.00 

Photocopying (50) A2 Size and Upwards Full Cost Each T 10.00 10.30 3.00 



Other Fees 

Building Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 

Extensions of Time Statutory Each F 102.00 102.00 0.00 

Removal of Section 173 Agreement Full Cost Each F 102.00 502.00 392.16 

Certificate of Compliance Statutory Each F 147.00 147.00 0.00 

BUILDING SERVICES 

Lodgement Fee 

Class 1 Dwellings (max 5 inspections) less than $400,000 Full Cost Application T 3000.00 3100.00 3.33 

Class 1 Dwellings (max 5 inspections),greater than $400,000 Full Cost Application T 4000.00 4100.00 2.50 

Class 1 Multi Unit Developments (first Unit) Full Cost Application T 1800.00 1850.00 2.78 

Class 1 Alterations and Additions less than $100,000 (max 4 inspections) Full Cost Application T 1900.00 1950.00 2.63 

Class 1 Alterations and Additions greater than $100,000 (max 4 inspections) Full Cost Application T 2500.00 2550.00 2.00 

Additional Inspections/Inspections for other Councils Full Cost Inspection T 145.00 150.00 3.45 

House Relocation/Restructure Full Cost Application T 3000.00 3100.00 3.33 

Class 10 Misc Structures Garages/Sheds(2 Insp) up to $25,000 Full Cost Application T 850.00 875.00 2.94 

Class 10 Misc Structures Garages/Sheds(2 Insp) up to $50,000 Full Cost Application T 1000.00 1030.00 3.00 

Class 10 Misc Structures Swimming Pools/Spas (2 Insp) Full Cost Application T 800.00 824.00 3.00 

Class 10 Misc Structures Fences/Heaters (Max 1 Inspection) Full Cost Application T 500.00 500.00 0.00 

Restumping, recladding, verandahs, decks, retaining walls up to $12,000 Full Cost Application T 800.00 800.00 0.00 

Others Classes - Price on Application Full Cost Application T Varies Varies Varies 

Change of Use Full Cost Application T 800.00 900.00 12.50 

Commercial Airport Hangers (minimum fee) Full Cost Application T 1000.00 1030.00 3.00 

Commercial Works (fee + $2 per sq.m floor area. Min fee $2,000) Full Cost Application T 2000.00 2060.00 3.00 

Extension of Building Permit Class 1 and 10 Full Cost Application T 250.00 260.00 4.00 

Extension of Building Permit Class 2 to 9 Full Cost Application T 400.00 415.00 3.75 

Lapsed Permit Approvals and Inspections less than 5 years Full Cost Application T 285.00 300.00 5.26 

Lapsed Permit Approvals and Inspections greater than 5 years Full Cost Application T 425.00 425.00 0.00 

Amendments/Variations to Approved Documents Full Cost Amendment T 145.00 150.00 3.45 

Permit From Private Building Surveyor - Reg 320, etc. Statutory Application F 37.40 38.52 2.99 

Information / Reports 

Demolitions 

Asset Protection 

Property Information Retrieval from Archives Statutory Lodgement F 67.00 70.00 4.48 

Property Information Only - Regulation 326 (1) (2) (3) Statutory Application F 49.90 51.40 3.01 

Property Information with Storm Water Drainage Information Statutory Application F 112.40 115.77 3.00 

Dispensation Fee Statutory Application F 250.65 258.17 3.00 

Extension of Time for Dispensation & Section 29A Full Cost Application T 60.00 60.00 0.00 

Lapsed or Cancelled Fee Full Cost Application T 75.00 77.00 2.67 

Single Storey building more than 6m from street Full Cost Building T 900.00 930.00 3.33 

Form 29A Report & Consent Statutory Application F 62.50 64.38 3.01 

Asset Protection Permit Full Cost Permit T 110.00 110.00 0.00 

Miscellaneous Permits (Hoardings and Road Occupation) 

Short Term Occupation in Any Area (1 Day Maximum) Full Cost Application T 200.00 200.00 0.00 

Short Term Occupation - 2 Days Full Cost Application T 225.00 240.00 6.67 

Short Term Occupation - Week Full Cost Application T 300.00 320.00 6.67 

Short Term Occupation - 2 Weeks Full Cost Application T 400.00 420.00 5.00 

Long Term Occupation - per month Full Cost Application T 500.00 530.00 6.00 

Standard Hourly Rates 

Municipal Building Surveyor Full Cost Hour T 210.00 220.00 4.76 

Building Inspector Full Cost Hour T 148.00 155.00 4.73 

Administration Staff Full Cost Hour T 106.00 110.00 3.77 

Certification of Private Projects by MBS (minimum) Full Cost Application T 580.00 595.00 2.59 

POPE's (Places of Public Entertainment) 

Places of Public Entertainment Occupancy Permits - Standard Full Cost Each T 350.00 350.00 0.00 

Places of Public Entertainment Occupancy Permits - Large Events Full Cost Each T 500.00 500.00 0.00 

Temporary Structures and Special Use Occupancy Permits 

- Small Events Stands


Illegal Building Works 

PROPERTY 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 

Pool Fence Incentive Application T 450.00 450.00 0.00 

Basic Pool and Pool Fence Incentive Application T 800.00 825.00 3.13 

Small Sheds (under 50 m²) Incentive Application T 800.00 825.00 3.13 

Sheds (51 to 500 m²) Incentive Application T 1800.00 1850.00 2.78 

Sheds (greater than 500 m²) Incentive Application T 2200.00 2250.00 2.27 

Verandas and Carports Incentive Application T 1200.00 1230.00 2.50 

Internal alterations and additions (under 20 m²) Incentive Application T 1600.00 1650.00 3.13 

New Dwellings (including change of use) Incentive Application T 3605.00 3900.00 8.18 

Relocatable dwellings ancillary to existing dwelling Incentive Application T 1800.00 1854.00 3.00 

Additions, Extensions, Alterations to Dwellings Incentive Application T 2575.00 2575.00 0.00 

New Commercial Buildings (Including change of use) 

($2,700 min + $2/sqm floor area) 

Incentive Application T 2700.00 2900.00 7.41 

Commercial Alterations and Additions (min fee) Incentive Application T 2000.00 2050.00 2.50 

Change of Use (min fee) Incentive Application T 1545.00 1600.00 3.56 

Demolitions - Houses Incentive Application T 1150.00 1200.00 4.35 

Demolitions - Outbuildings Incentive Application T 600.00 600.00 0.00 

Demolitions - Commercial Buildings Incentive Application T 1150.00 1200.00 4.35 

Reblocking Incentive Application T 750.00 750.00 0.00 

Retaining Wall under 30m long Incentive Application T 650.00 665.00 2.31 

Retaining Wall over 30m long Incentive Application T 1500.00 1545.00 3.00 

Heathcote RSL - Hall Hire 

Hall Only Deposit - Refundable Accessible Day T 130.00 133.90 3.00 

Hall and Kitchen (Includes New Tables & Chairs) Accessible Day T 235.00 242.05 3.00 

Hall for Functions from 6 pm (1 to 3 hours only) Accessible Day T 109.00 112.27 3.00 

Hall for 1 to 3 hrs am and pm Accessible Per am/pm T 83.00 85.49 3.00 

Hall & Kitchen - Non RSL Funeral/Wake Only inc. tea & coffee facilities Accessible Per am/pm T 125.00 128.75 3.00 

Hall set up - Day prior Accessible Day T 26.00 26.78 3.00 

Hall for Rehearsals Accessible Day T 42.00 43.26 3.00 

Kitchen (all facilities) Accessible Day T 145.00 149.35 3.00 

Foyer Only Accessible Per Hour T 10.00 10.30 3.00 

Meeting Room Only Accessible Day T 42.00 43.26 3.00 

Chairs (Former Hall Chairs) Accessible Each T 1.50 1.55 3.33 

Trestles/Tables (Former Hall Tables) Accessible Each T 10.00 10.30 3.00 

Cutlery Accessible Set T 0.30 0.31 3.33 

Crockery Accessible Set T 1.30 1.34 3.08 

Urn Hire Accessible Each T 10.00 10.30 3.00 

Pie Warmer Hire Accessible Each T 10.00 10.30 3.00 

Cancellation Fee Accessible Booking N/A 25.00 25.75 3.00 

Security Bond Accessible Booking N/A 500.00 515.00 3.00 

Eaglehawk Town Hall - Hall Hire 

Evening Functions to 1am Accessible Evenings T 315.00 324.45 3.00 

Rehearsals (per session) Accessible Session T 42.00 43.26 3.00 

Cancellation Fee Accessible Booking N/A 26.00 26.78 3.00 

Day Time Usage up to 6pm Accessible Day Use T 235.00 242.05 3.00 

Eaglehawk Supper Room/Council Chamber - Hall Hire 

Half Day Accessible Half Day T 83.00 85.49 3.00 

Full Day Accessible Full Day T 156.00 160.68 3.00 

Evening Functions 6 pm to 1 am Accessible Evening T 93.00 95.79 3.00 

Eaglehawk Meeting Rooms - Room Hire 

Half Day Accessible Half Day T 26.00 26.78 3.00 

Full Day Accessible Full Day T 52.00 53.56 3.00 

Evening Functions 6pm to 1am Accessible Evening T 26.00 26.78 3.00 

Exhibitions Only Accessible Week T 166.00 170.98 3.00 

Conveyancing / Legal Services 

Services in connection with a Council land transaction Full Cost Varies T Varies Varies Varies 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

ENVIRONMENTAL HEALTH 

Food Act 

Class 1 A Renewal Statutory Each F 975.00 1004.00 2.97 

Class 1 B Renewal Statutory Each F 780.00 803.50 3.01 

Class 1 C Renewal Statutory Each F 485.00 499.50 2.99 


Class 2 B Renewal Statutory Each F 648.00 667.00 2.93 

Class 2 C Renewal Statutory Each F 485.00 499.50 2.99 

Class 2 D Renewal Statutory Each F 385.00 396.50 2.99 

Class 2 D Community Groups/School/Clubs/Halls Renewal/New Statutory Each F 290.00 299.00 3.10 

Class 2 D Commercial Temporary Single Event Renewal/New Statutory Each F 94.00 97.00 3.19 


Class 3 B Renewal incl. Temp/Mobile Statutory Each F 355.00 366.00 3.10 

Class 4 Notification of Fixed Premise Processing Fee Full Cost Each T 45.00 46.50 3.33 

Follow Up of Non-Compliance Food Sampling Statutory Each F 156.00 160.00 2.56 

Hire of Thermometers to Community Groups Statutory Each F 15.00 15.50 3.33 

Extracts 

Copy of Certificate of Analysis Full Cost Each T 39.00 40.00 2.56 

Public Health & Wellbeing Act 2008 

Prescribed Accommodation Registration - under 15 rooms Statutory Room F 296.00 305.00 3.04 

Prescribed Accommodation Registration - 15-30 rooms Statutory Room F 312.00 321.50 3.04 

Prescribed Accommodation Registration - over 30 rooms Statutory Room F 333.00 343.00 3.00 

Hairdressers, Beauty Parlour Large 5 or more staff/rooms and or 4 or more activities 

Hairdressers, Beauty Parlour dual Registration up to 4 staff and/or up to 3 activities 

Statutory Each F 510.00 525.50 3.04 


Caravan Parks 

Hairdressers, Beauty Parlour, Tattooists, body piercing 

- single/small operators up to 2 staff and/or 1 activity 


Registration Statutory Site F As schedule As schedule - varies Varies 

Transfer Fee Statutory Each F 66.20 5 fee units* 

Inspection and Report Fee Full Cost Each T 343.00 353.00 2.92 

All Registrations (except caravan parks) 

*fee units usually gazetted in April 

Payment of Renewal After 31 December (previously Late Payment Penalty) Incentive Each F Annual Regn + 50% Annual Regn + 50% 0.00 

Transfer Fee Statutory Each F Annual Regn + 50% Annual Regn + 50% 0.00 

New Premise Fee 

(Includes plan assessement, three inspections and annual registration) 

Full Cost Each F Annual Regn + 50% Annual Regn + 50% 0.00 

Major premise renovation (includes plan assesment & three inspections) Full Cost Each F 208.00 214.00 2.88 

Inspection and Report Fee Full Cost Each T 291.00 300.00 3.09 

Pro-rata Registration of new premises 1 January - 31 March Statutory Each F New Premise fee New Premise fee 

Pro-rata Registration of new premises 1 April - 30 June Statutory Each F New Premise fee x 75%New Premise fee x 75% 

Pro-rata Registration of new premises 1 July - 31 September Statutory Each F New Premise fee x 50%New Premise fee x 50% 

Pro-rata Registration of new premises 1 October - 31 December Full Cost Each F New Premise fee x 25%New Premise fee x 25% 

Major Non-Compliant Premise Inspection Fee Full Cost Each F 248.00 255.50 3.02 

Minor Non-Compliant Premise Inspection Fee Full Cost Each T 187.00 193.00 3.21 

Environment Protection Act (septic tanks) 

Septic Permit Fee Statutory Application F 645.00 664.00 2.95 

Reissue/amend permit charge Statutory Each F 166.00 171.00 3.01 

Pre application meeting charge Full Cost each T 203.00 209.00 2.96 

Additional Site Inspection charge Full Cost Each T 203.00 209.00 2.96 

Land Capability Information Request charge Full Cost Each T 216.00 222.00 2.78 

Septic Plan/File Search Fee charge Full Cost Each T 67.50 69.50 2.96 

Housing Orders - Certificate of Title 

Report on orders affecting property Market Each F 75.50 78.00 3.31 

Removal of Director of Housing Declarations affecting title Market Each F 151.00 155.50 2.98 

LOCAL LAWS 

Local Laws 

A Frame - 1st Sign Full Cost Each F 57.00 59.00 3.51 

A Frame - 2nd Sign Full Cost Each F 125.00 129.00 3.20 

A Frame - 3rd Sign Full Cost Each F 275.00 283.00 2.91 

Table and Chairs - in CBD Full Cost Chair F 57.00 59.00 3.51 




Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 

Table and Chairs - outside CBD Full Cost Chair F 47.00 48.50 3.19 

Local Law Permits 

(Processing Permit Applications/Issuing Permits) - Commercial 

Full Cost Each F 72.00 74.00 2.78 

Sale of copy of all Councils Local Laws Charge Full Cost Each F 35.00 36.00 2.86 

Display of Goods for sale on Footpath - CBD Full Cost Each F 290.00 299.00 3.10 

Display of Goods for sale on Footpath - non CBD Full Cost Each F 160.00 165.00 3.13 

Display of Goods on Footpath - Decorative only - CBD Full Cost Each F 120.00 124.00 3.33 

Display of Goods for sale on Footpath - Decorative only - non CBD Full Cost Each F 71.00 73.00 2.82 

Late fee Administration for renewal of Outdoor Dining & Street Trading Permits Full Cost Each T 165.00 170.00 3.03 

Itinerent Trade Lake Trader Full Cost Monthly F 639.00 658.00 2.97 

Itinerent Trade CBD area Full Cost Monthly F 473.00 487.00 2.96 

Itinerent Trade Outer Area Full Cost Monthly F 377.00 388.00 2.92 

Itinerent Trade Rural Area Full Cost Monthly F 270.00 278.00 2.96 

Itinerent Trade Micellaneous/one off permits Full Cost Each F 72.00 74.00 2.78 

Live on site Application Fee Full Cost Application F 185.00 190.50 2.97 

Live on site Renew Permit (each six months) Full Cost Application F 185.00 190.50 2.97 

Pro- rata permit fees 1 August - 31 March Full Cost Each F 100% permit fee 100% permit fee 

Pro-rata permit fees 1 November - 31 January Full Cost Each F 75% permit fee 75% permit fee 

Pro-rata permit fees 1 February - 30 April Full Cost Each F 50% permit fee 50% permit fee 

Pro-rata permit fees 1 May - 31 July Full Cost Each F 25% permit fee 25% permit fee 

Administrative Fee - Fire Prevention - Invoices Full Cost Each T 115.00 118.50 3.04 

Grass Slashing 

(Adminstrative Cost - Slashing Carried Out by Council's Contractors) 

Full Cost Time T 100% Cost Recovery100% Cost Recovery 


Presentation & Assets Fees and Charges Schedule 2016/2017 

Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

ENGINEERING AND PUBLIC SPACE 

Consent for Works in Road Reserves (Municipal roads) - Works other than minor works or traffic impact works 

Consent for Works in Road Reserves (Municipal Roads) - Minor Works 

Printing 

Conducted on, or on any part of, the roadway, shoulder or pathway which the maximum 

speed limit is more than 50km/hr 

Not conducted on, or on any part of, the roadway, shoulder or pathway which the 

maximum speed limit is more than 50km/hr 


speed limit is not more than 50km/hr 


maximum speed limit is not more than 50km/hr 


speed limit is more than 50km/hr 


maximum speed limit is more than 50km/hr 


speed limit is not more than 50km/hr 


maximum speed limit is not more than 50km/hr 









Full Colour - Posters etc. 

AO Market Each T 33.00 34.00 3.03 

A2 Market Each T 12.00 12.50 4.17 

Black and White Print 

AO Market Each T 9.00 9.30 3.33 

A1 Market Each T 6.00 6.20 3.33 

A2 Market Each T 4.00 4.10 2.50 

Map Books Market Each T 10.00 10.00 0.00 

PARKS & NATURAL RESERVES 

Category A Sites 

Bendigo Botanic Gardens - White Hills 

Community/General Event/Gathering (0-50 People) Accessible Function T 85.00 88.00 3.53 

Community/General Event/Gathering (Above 50 People) Accessible Function T 90.00 93.00 3.33 

Commercial/Private Event Accessible Function T 118.00 122.00 3.39 

Bond for Events Accessible Function T 500.00 515.00 3.00 

Bendigo Library Gardens 





Barrack Reserve Heathcote 

Community/ General Event/ Gathering Accessible Function T 85.00 88.00 3.53 

Canterbury Gardens Eaglehawk 

Community/ General Event/ Gathering Accessible Function T 85.00 88.00 3.53 

Commercial/ Private Event Accessible Function T 118.00 122.00 3.39 


Charing Cross 

Paved Area Accessible Function T 85.00 88.00 3.53 

Civic Gardens at Town Hall 





Conservatory Gardens (excludes Conservatory Building) 

Community/General Event/Gathering Accessible Function T 85.00 88.00 3.53 



Cooinda Park Kangaroo Flat 



Crook Street Park Strathdale 



Crusoe Reservoir 





Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 


George Lansell Gardens 




Gateway Park Kangaroo Flat 



Kennington Reservoir 



Upper Rosalind Park and Poppet Head 




Lower Rosalind Park - North & Fernery 




Lower Rosalind Park - South and Rotunda 



Bond for Commercial/ Private Events Accessible Function T 500.00 515.00 3.00 

Hire of Rotunda Only Accessible Function T 85.00 88.00 3.53 

Queen Victoria Gardens and Piazza 




Lake Weeroona - South 





Lake Weeroona - North 





Lake Weeroona Carpark - Napier Street North 





Lake Weeroona Carpark - Napier Street South 





Lake Weeroona Carpark - Weeroona Avenue (Rowing Club End) 





Number 7 Park Kangaroo Flat 



Category B Sites 

Acacia Park White Hills 


Bright Street Park Eaglehawk 




Crusoe Heights Oval 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 


Epsom Village Green 




Lake Neangar Eaglehawk 


Michie Street Park Elmore 

Station Park Elmore 



RF Turner Reserve Golden Square 


Category C Sites 

Camp Street Reserve Kangaroo Flat 


Kangaroo Flat Botanical Gardens 


Harcourt Park East Bendigo 

Commercial Dog Training (Annual Fee) Accessible Function T 85.00 88.00 3.53 

Major and Large Scale Commercial Events 

WASTE SERVICES 

Eaglehawk Landfill 

Major/Commercial Events - Fee and Bond Accessible Function T To be negotiated To be negotiated 

Domestic Garbage Bag Accessible Tonne T 160.00/tonne 165.00/tonne 3.13 

Car Only Accessible Tonne T 160.00/tonne 165.00/tonne 3.13 

Trailer, Ute, Van Accessible Tonne T 160.00/tonne 165.00/tonne 3.13 

Tandem Accessible Tonne T 160.00/tonne 165.00/tonne 3.13 

Separated Waste Accessible Tonne T 120.00/tonne 124.00/tonne 3.33 

Domestic Concrete Accessible Tonne T 51.50/tonne 52.00/tonne 0.10 

Domestic Asbestos Accessible Tonne T 226.00/tonne 226.00/tonne 0.00 

Green, Car Only Accessible Tonne T 62.00/tonne 63.00/tonne 1.61 

Green, Trailer, Ute, Van Accessible Tonne T 62.00/tonne 63.00/tonne 1.61 

Green, Truck, Tandem Accessible Tonne T 62.00/tonne 63.00/tonne 1.61 

Green Commercial Accessible Tonne T 62.00 63.00 1.61 

Industrial, Commercial Accessible Tonne T 160.00 165.00 3.13 

Building Rubble Accessible Tonne T 160.00 165.00 3.13 

Clean Concrete Accessible Tonne T 51.50 52.00 0.97 

Asbestos Accessible Tonne T 226.00 226.00 0.00 

Car Bodies Accessible Each T 25.00 25.00 0.00 

LL Contaminated Soil Accessible Tonne T 214.00 220.00 2.80 

Car Tyres Accessible Each T 6.00 6.00 0.00 

Light Truck Tyres Accessible Each T 10.00 10.00 0.00 

Truck Tyres Accessible Each T 21.00 21.00 0.00 

Tractor Tyres Accessible Each T 51.50 53.00 2.91 

Other Tyres Accessible Each T POA POA 

Mattresses Accessible Each T 10.00 10.30 3.00 

Fridges/Airconditioners/Freezers Accessible Each T 15.00 15.50 3.33 

Goornong/Strathfieldsaye Transfer Stations 

Heathcote Landfill 

Domestic Garbage Bag Accessible Domestic Bag T 2.00 2.00 0.00 

Car Boot Accessible Car Boot T 24.00 25.00 4.17 

Trailer/Ute/Van Load Accessible Trailer etc T 48.00 49.00 2.08 

Tandem Trailer Accessible Load T 110.00 115.00 4.55 

Fridges /Airconditioners/Freezers Accessible Each T 15.00 15.50 3.33 


Computer monitors/televisions Accessible Each T 10.00 10.00 0.00 

Garbage Bag Accessible Each T 2.00 2.00 0.00 

Car Only Accessible Load T 21.00 22.00 4.76 




Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 

Unit Fee 


(inc. GST) 

$ 

% Change 

Trailer, Ute, Van Accessible Load T 36.00 37.00 2.78 

Tandem Trailer Accessible Load T 76.00 78.00 2.63 

Green, Car Only Accessible Load T 6.00 6.00 0.00 

Green, Trailer, Ute, Van Accessible Load T 10.00 10.00 0.00 

Green, Truck, Tandem Accessible Load T 22.00 22.00 0.00 

Green Commercial Accessible Cubic Metre T 10.50 11.00 4.76 

Industrial,Commercial Accessible Cubic Metre T 33.00 35.00 6.06 

Car Bodies Accessible Each T 25.00 25.00 0.00 

Car, Ute Tyres Accessible Tyre T 6.00 6.00 0.00 

Light Commercial Tyres Accessible Tyre T 10.00 10.00 0.00 

Truck Tyres Accessible Tyre T 21.00 22.00 4.76 

Tractor Tyres Accessible Tyre T 51.50 53.00 2.91 

Other Tyres Accessible Tyre T POA POA 

Fridges /Airconditioners/Freezers Accessible Each T 15.00 15.50 3.33 


Computer monitors/Televisions Accessible Each T 10.00 10.00 0.00 

LIVESTOCK EXCHANGE 

Cattle Yard Dues Full Cost Per head T 8.63 8.90 3.13 

Cow and Calf Yard Dues Full Cost Per head T 10.04 10.35 3.09 

Bull Yard Dues Full Cost Per head T 10.87 11.20 3.04 

Calf Yard Dues Full Cost Per head T 1.40 1.45 3.57 

Sheep and Lamb Yard Dues Full Cost Per head T 0.70 0.73 4.29 

Pig Yard Dues Full Cost Per head T 1.65 1.65 0.00 

Market Fee Sheep & lambs Full Cost Dist over 6 Agts T 2715.00 2796.00 2.98 

AV Data Full Cost Per minute T 1.25 1.30 4.00 

Rental of Pig Pavilion Full Cost Per month T 215.00 345.00 60.47 

Pig Sale Full Cost Per sale T 345.00 345.00 0.00 

Store Sales Cattle - Market fee Full Cost Per head T 1.35 1.40 3.70 

Store Sales Sheep Fee 

Full Cost 

Dist over 

operating Agents 

T 1315.60 1355.00 2.99 

Paddocking Fees Sheep & Lambs Outwards Full Cost Per head per day T 0.10 0.10 0.00 

Paddocking Fees Sheep & Lambs Inwards Full Cost Per head T 0.05 0.05 0.00 

Sheep loading fee Full Cost Per head T 0.10 0.10 0.00 

Truck Wash Keys Full Cost Each 35.00 35.00 0.00 

Complex Hire - Full Day Full Cost Day T 415.00 430.00 3.61 

Complex Hire - Half Day Full Cost 1/2 Day T 210.00 215.00 2.38 

Complex Hire - Conference Room Full Cost Weekday T 185.00 190.00 2.70 

Complex Hire - Conference Room - Weekends Full Cost Weekend T 415.00 430.00 3.61 

Complex Hire hourly rate Full Cost Per hour T 15.00 15.00 0.00 

Agents Flagfall Sheep Full Cost Dist over 6 Agts T 54.00 54.00 0.00 

Canteen Rental Per Week Full Cost Weekly T 78.00 78.00 0.00 

Paddocking Fees Cattle Full Cost Per head per day T 2.00 2.00 0.00 

Market Fee Cattle Full Cost Dist over 6 Agts T 2531.00 2607.00 3.00 

Agents Flagfall Cattle(Rental) Full Cost Dist over 6 Agts T 51.00 51.00 0.00 

Agents Flagfall Pigs (Rental) Full Cost Dist over 2 Agts T 19.00 19.00 0.00 

RFID Replacement Full Cost Device T 20.00 20.00 0.00 

Unfit Livestock Disposal Fee Full Cost Animal T 57.00 58.00 1.75 

Unfit Livestock Disposal Fee - Selling Pen Full Cost Per head T 114.00 116.00 1.75 

Office Rental - MLA Full Cost Per month T 115.00 115.00 0.00 

Office Rental - Wignalls Full Cost Per month T 92.00 92.00 0.00 

Office Rental - BASA Full Cost Per month T 92.00 92.00 0.00 

Note: Currently only 6 agents operate at the Livestock Exchange 



Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

TRAFFIC MANAGEMENT 

Flagman - Normal Hours 

Flagman - Outside Normal Hours 

Saturday 

Sunday 

Public Holidays 

Full Cost 

Full Cost 

Full Cost 

Full Cost 

Full Cost 

Per person per 

hour 


hour 


hour 


hour 


hour 

T 46.20 New 

T 52.00 New 

T 57.00 New 

T 58.00 New 

T 67.50 New 

Arrow Boards Full Cost Per Day T 99.00 New 

VMS Boards Full Cost Per Day T 220.00 New 

Traffic Management Plans Full Cost Each T 165.00 New 

Corflute Sign Replacement Full Cost Each T 27.50 New 

Vehicle & required signs Full Cost Per Hour T 17.90 New 

Multi Message Frame Replacement Full Cost Each T 35.20 New 

1 Man crew & vehicle Full Cost Per Hour T 63.40 New 

2 Man crew & vehicle Full Cost Per Hour T 108.90 New 


Organisation Support Fees and Charges Schedule 2016/2017 

Unit Fee 


Pricing 

Type* 


GST Status 

(F) Free 

(T) Taxable 

2015/16 

(inc. GST) 

$ 


(inc. GST) 

$ 

% Change 

FINANCE 

Dishonoured Cheque - Dishonoured by Post Office Full Cost Each F 25.00 25.75 3.00 

Dishonoured Cheque - Dishonoured by Bank Full Cost Each F 25.00 25.75 3.00 

Library Accounting Services Market Annual T 74,785.00 77,327.69 3.40 

RATES AND CHARGES 

Supply of Recycling Bins - upgrade to 360 Litre Accessible Bin T 46.00 47.40 3.04 

Supply of Garbage Bins - 240 Litre Accessible Bin T 205.00 211.15 3.00 

Supply of Garbage Bins - 120/140 Litre Accessible Bin T 120.00 123.60 3.00 

Land Information Certificate Full Cost Certificate F 20.00 25.40 27.00 

Property Ownership Detail Full Cost Property T Varies Varies Varies 

Rate Searches 15 year Full Cost Per hour T Varies Varies Varies 

Rate Searches 30 year Full Cost Per hour T Varies Varies Varies 

Sales Information to Valuers Full Cost Per month T 50.00 51.50 New 

RISK MANAGEMENT 

Public Liability Ins for venue booking (up to 3 consecutive days) Full Cost Function T 25.00 25.00 0.00 

INFORMATION MANAGEMENT 

Freedom of Information 

Application fee Statutory Unit F 27.20 27.88 2.50 

Search Time Statutory Per Hour F 20.40 20.91 2.50 

Supervision Charge Statutory Per Hour F 20.40 20.91 2.50 

Black and White Photocopy Full Cost A4 F 0.20 0.20 0.00 

Photocopy other than Black and White Full Cost A4 F Varies Varies Varies 


Appendix B 

Budget Processes 

This section lists the budget processes to be undertaken in order to adopt the Budget in accordance with the Local 

Government Act 1989 (the Act) and Local Government (Planning and Reporting) Regulations 2014 (the 

Regulations). 

Under the Act, Council is required to prepare and adopt an annual budget for each financial year. The budget is 

required to include certain information about the rates and charges that Council intends to levy as well as a range 

of other information required by the Regulations which support the Act. 

The 2016/17 budget, which is included in this report, is for the year 1 July 2016 to 30 June 2017 and is prepared in 

accordance with the Act and Regulations. The budget includes financial statements being a Comprehensive 

Income Statement, Balance Sheet, Statement of Changes in Equity, Statement of Cash Flows and Statement of 

Capital Works. These statements have been prepared for the year ended 30 June 2016 in accordance with the Act 

and Regulations, and consistent with the annual financial statements which are prepared in accordance with 

Australian Accounting Standards. The budget also includes information about the rates and charges to be levied, 

the capital works program to be undertaken, the human resources required, and other financial information Council 

requires in order to make an informed decision about the adoption of the budget. 

In advance of preparing the budget, Officers firstly review and update Council's long term financial projections. 

Financial projections for at least four years are ultimately included in Council's Strategic Resource Plan, which is 

the key medium-term financial plan produced by Council on a rolling basis. The preparation of the budget, within 

this broader context, begins with Officers preparing the operating and capital components of the annual budget 

during November and December. A draft consolidated budget is then prepared and various iterations are 

considered by Council at informal briefings during February and March. 

A ‘proposed’ budget is prepared in accordance with the Act and submitted to Council in May for approval ’in 

principle’. Council is then required to give ’public notice’ that it intends to ’adopt’ the budget. It must give 28 days 

notice of its intention to adopt the proposed budget and make the budget available for inspection at its offices and 

on its web site. A person has a right to make a submission on any proposal contained in the budget and any 

submission must be considered before adoption of the budget by Council. 

Council undertakes media briefing, promotion and displays copies of the proposed budget in the local media and 

on COGB's website. Hard copies are also available at Council offices. The final step is for Council to adopt the 

budget after receiving and considering any submissions from interested parties. The budget is required to be 

adopted by 30 June and a copy submitted to the Minister within 28 days after adoption. The key dates for the 

budget process are summarised below: 

Budget process 

Timing 

1. Officers update Council's long term financial projections Dec/Jan 

2. Officers prepare operating and capital budgets Nov/Dec 

3. Councillors consider draft budgets at informal briefings Feb/Mar 

4. Proposed budget submitted to Council for approval May 

5. Public notice advising intention to adopt budget May 

6. Budget available for public inspection and comment May 

7. Public submission process undertaken May/Jun 

8. Submissions period closes (28 days) Jun 

9. Submissions considered by Council/Committee Jun 

10. Budget and submissions presented to Council for adoption Jun 

11. Copy of adopted budget submitted to the Minister Jul 

12. Revised budget where a material change has arisen 


Appendix C 

Capital Evaluation Framework 

Introduction 

The Capital Works Evaluation Framework is a means of setting priorities within the Capital Works program that 

addresses the strategic and service delivery needs of Council and the Community. Council sets the amount 

available for Capital Works each year and this is guided by the Long Term Financial Plan. 

As per the diagram below, the total Capital Works Budget is split between two core components, Renewal (existing 

assets) and Non-Renewal (new assets). Currently the amount required for Renewal is set by the financial asset 

depreciation and prioritised by asset condition and Asset Management Plans (AMP) where available. The 

remaining amount is available for Non-Renewal projects which require a Business Case and are prioritised via 

assessment criteria. 

Depreciation 

Business Case 

AMPs Renewal $ Non-Renewal $ 

Criteria & 

Ranking 

Renewals 

The largest component of the annual Capital Works Budget is devoted to ensuring that existing assets continue to 

deliver the service standards expected of them by the community. Work is continually undertaken to check, assess 

and maintain the status of these assets. 

The Renewal component of the Annual Budget is currently determined by the amount of depreciation recorded for 

City of Greater Bendigo assets as per the Australian Accounting Standards. Similarly, the total Renewal Budget is 

divided between each of the asset classes so that each asset class receives Renewal funding in line with the 

amount of depreciation it recorded. 

Asset Managers then prioritise which works to schedule within the Renewal Budget based on a range of asset 

management tools and metrics. This includes: 

• Asset management plans 

• Condition assessments 

• Service standards 

• Community feedback 

Given that this work is undertaken on existing assets, it is based on assessments of the condition of those assets 

and the Asset Managers are best placed to make recommendations on those assessments, a Business Case is 

not required for Renewal Budget submissions. 

The Renewal project priority lists and associated costs are provided to Council to review as part of the Budget 

approval process. 

Non-Renewal Business Case Requirement 

A Business Case is required for Non-Renewal Capital Works Budget bids. For projects over $3 million, the Major 

Capital Works Budget Submission Policy applies which outlines the level of detail required for the Business Case. 

Assessment Approach 

The key principles of the assessment approach are: 

• New Capital Works, Expansion and Upgrade project bids require a Business Case which will be scored against 

criteria to determine the priority of each bid. 

• There is no separation of asset or project type with all New Capital Works, Expansion and Upgrade projects 

competing for funds. 


This establishes the relative priority of all Capital Works project bids submitted. The core requirement of this 

approach is to be able to compare projects which are for vastly different types of assets, e.g. comparing the priority 

of a road to the priority of tennis court lighting or the expansion of a community facility/building. 

Evaluation Committee 

The evaluation process was undertaken by a committee of senior managers comprised of representatives from 

across the organisation. The managers have extensive experience and direct contact with the community from 

service delivery, sustainability and economic development perspectives. 

Evaluation Criteria 

The evaluation criteria used in this framework is based on three key elements which have been weighted in 

importance: 

a. Governance 

b. Financial 

c. Deliverability 

These criteria may contain multiple sub criteria which are described below. 

Part A: 

This evaluation criterion has three sub criteria: 

1 Statutory/Regulatory/Council Resolution 

2 Council Plan/Strategies/Master Plans 

3 Risk 

A1. Statutory/Regulatory/Council Resolution 

This sub-criterion recognises that there are some projects that must be undertaken to comply with Federal or State 

Legislation/Regulations and that some projects may be directed by a Council resolution. 

A2. Council Plan/Strategies/Master Plans 

This sub-criterion recognises that priority should be given to projects that are aligned with the Council Plan, existing 

strategies or masterplans. 

A3. Risk 

This sub-criterion recognises that risk plays a significant role in determining the priority of a project. Scoring in this 

criterion is based on the risk to the organisation of not undertaking the project (rather that it being a risky project to 

undertake). 

A risk assessment must be undertaken as per the City of Greater Bendigo standard risk assessment process and 

be submitted with the Business Case. 

Part B: 

This evaluation criterion has one element which is cost benefit, however this is derived from multiple components. 

The criterion establishes a score based on the importance or benefit of the project to the community which is then 

factored against the cost and possible return on investment of the project. This provides for a score which favours 

projects with a combination of both a high community benefit and lower net capital cost to Council. 

For the 2015/16 financial year these factors have been defined as the following: 

Community Health and Wellbeing. 

Project outcomes that specifically encourages activity which promotes mental and physical health. 

Heritage 

Preservation and/or promotion of the municipality's physical, cultural and natural heritage. 


Productivity 

Infrastructure projects that promote/enable improved productivity within the municipality. This includes 

encouraging/securing investment, generating business opportunity, improving business security or improving 

business efficiency. The focus is on the potential additional economic activity generated in the community, not a 

direct return on investment to City of Greater Bendigo. 


Projects specifically targeting a reduction in the communities or City of Greater Bendigo’s impact on the 

environment. This includes direct carbon reduction initiatives, new projects to repair/reduce environmental 

damage, environmentally sensitive design and community leading initiatives that promote better community 

behaviour toward the environment. 

Social Equity/Inclusion/Access 

Projects that provide additional services or better access to existing services for members of the public facing 

significant disadvantage, e.g. physical disability, mental disability, poverty. 

Service Demand 

Projects specifically targeted at responding to a change in an existing service or the establishment of a new 

service. This includes changes in the quality of service levels and increases in service demand. 

Presentation and Vibrancy 

Projects that contribute to achieving the vision of Bendigo becoming the most liveable Regional City in Australia. 

This includes infrastructure that differentiates the municipality as an affordable/comfortable/connected place to live 

and provides for modern and future lifestyle and cultural choices, e.g. urban environment, cultural experiences. 

Township Support 

Projects contributing to the distribution of services across the municipality. This includes investment in small towns 

and the suburbs to ensure that development outside the defined area of the CBD is appropriately promoted. 

Part C: 

This evaluation criterion has two sub criteria: 

1 Project Plan 

2 Costing Quality 

B1. Project Plan 

This sub criterion recognises that all projects, no matter how simple, should have at least a basic plan for when 

work should begin, how long it will take and when it should finish. The more complex the project is, the more 

detailed the plan should be to ensure all the tasks, and resources required for the job are understood and 

scheduled. 

B2. Costing Quality 

This sub criterion recognises that the key starting point to achieving the completion of a project to budget is to 

ensure that the costs the Budget is based on are as accurate as possible. 


Appendix C1 

Capital 

Works Project Description 

Area 

PROPERTY 

Land 

Land purchase - 65 Spring Gully Road, Spring Gully 

Purchase residential site adjacent to Soccer Club pavilions for possible future use which may include 

establishment of a junior soccer pitch, car parking and landscape amenity/revegetation 

Land Improvements 

O'Keefe Rail Trail Interpretive Signage 

Medians, Roundabouts and Traffic Island Treatments 

Buildings 

Community facilities 

Strathfieldsaye Early Learning Community Hub 

Annie Galvin Early Learning Centre 

Children Services Internal Painting 

Epsom Preschool 

Heathcote Pool Shade Sails 

Kangaroo Flat Maternal & Child Health Centre 

Kangaroo Flat Preschool Amenities 

Spring Gully Kindergarten Amenities 

White Hills Kindergarten Programmed Planning Space 

Sports facilities 

Greater Bendigo Indoor Aquatic Leisure and Wellbeing Centre 

Bendigo Stadium Major Expansion 

Brennan Park Pool Solar and Gas Heating 

Coaches Boxes & Shelters 

Kennington Recreation Reserve Pavilion Design 

Leisure Facilities compliance works 

QEO Facilities Design 

QEO Shelters 

Spring Gully Soccer Clubrooms Construction 

Swimming Pool Renewal Works 

Works to support Events 

Pavilions 

Barrack Reserve Pavilion redevelopment - Stage 1 & 2 

Canterbury Park Social Pavilion 

Garden Gully Community Pavilion 

Bendigo Tennis Pavilion construction 

Other buildings 

Epsom Huntly Regional Recreation Reserve - storage shed 

Accessibility 

Asbestos 

Bendigo Art Gallery - Security 

Boardwalk Cafe Structural Assessment 

Building Security and Access 

Council Properties Improvement and Upgrade Works 

Environmental Sustainability Initiatives 

Essential Safety Measures 

Gas Heaters 

Internal and External Painting 

Heathcote RSL 


Capital 

Works 

Area 

Project Description 

Other buildings (continued) 

Kitchen & Kiosk Upgrades 

Main Council Office Fire Panel 

Office Accommodation 

Strathdale Community Centre Hall Heating/Ventilation/AC Upgrade 

Structural Cracking 

Thermal Imaging 

Heritage buildings 

Bendigo Art Gallery Floor Design 

Bendigo Town Hall 

Dudley House Conservation Works 

Eaglehawk Mechanics Institute Conservation Works 

Eaglehawk Town Hall Safe Access 

Heathcote Shire Office Paint Removal 

Heritage Building Works Various Sites 

Post Office Gallery (Visitor Information Centre) 

RSL Soldiers Memorial Institute 

PLANT AND EQUIPMENT 

Plant, Machinery and Equipment 

Motor vehicles and plant 

Front End Loader for Organics service 

Garbage Compactor 

Purchase of 12 Metre Elevated Work Platform for Parks & Natural Reserves Unit 

Parking Ticket Machine Purchase 

Plant Replacement (General Fleet) 

Plant Replacement Program 

Fixtures, Fittings and Furniture 

Furniture & Equipment - Purchase 

Computers and Telecommunications 

Information Technology 

Network Switch Replacement 

PC Replacement Program 

Server and Storage Replacement 


Roads 

Olympic Pde, Kangaroo Flat 

Allies Road, Marong 

Final Seals 

Renewals Unsealed Formed and Surface 

Gravel Resheeting of Shoulders 

Major Patching 

Minor road extensions/renewals 

Reseals and asphalt resurfacing 

Tannery Lane, Strathfieldsaye 

Program Works/Tramworks & Runway 

Airport Runway renewal 

Renewal Track Works 

Roads to Recovery 


Capital 

Works 

Area 


Kerb and Channel 

Carpenter Street, Kangaroo Flat 

Menzies Court, Kangaroo Flat 

Retail Activity Centres 

Various Minor Kerb Renewals 

Parking 

Bridges 

Epsom Huntly Reserve - car parking/traffic works 

Traffic : McInnes Street, Big Hill - parking extension 

Scott Street, White Hills Bridge/Road Reconstruction 

Everode Drive, Sedgwick - Bridge renewal 

Minor Bridge Projects - Bridge renewal 

Nolan St - Bridge renewal, Bendigo 

Footpaths and Shared Paths 

Footpaths Arnold Street, Bendigo 

Footpaths Creek Street South, Bendigo 

Footpaths Lloyd Street, Strathdale 

Footpaths Queen Street, Kangaroo Flat - Aspera Way end 

Footpaths Queen Street, Kangaroo Flat - dam end 

Footpaths Retreat Road, Flora Hill 

Footpaths Stephenson Street, Huntly 

Footpaths Various minor extensions and linkages 

Footpaths Aspinall Street, Kangaroo Flat 

Footpaths Strathfieldsaye Rd/Ryalls Ln, Strathfieldsaye 

Universal Access Program 

Footpaths Creek Street North, Bendigo 

Footpaths Various minor extensions and linkages 

Footpaths Midland Highway, Huntly 

Back Creek Shared Path - Stage 4, Williamson St to Mundy St 

Footpaths Aspinall Street, Golden Square 

Footpaths Havlin Street East, Bendigo 

Gateway to the Goldfields - trailhead and community walking/cycling path 

Various Minor Footpath Renewals 

Bike paths 

Drainage 

47 Hermitage Rd, Maiden Gully 

Aspinall St/Norma St, Golden Square 

Bennett St, Long Gully 

Burra Burra Road/Pioneer Road, Maiden Gully 

Condon St/Willow St, Kennington 

Dawson Drive, Maiden Gully 

Gill Avenue, California Gully 

Lily Street, Bendigo 

Sparrowhawk Rd, Maiden Gully 

Thunder St, Caledonia St, North Bendigo 

Various Dam Wall Renewals 

Various Minor Drainage Renewal Projects 

Watson Dr/Woodlea Cl, Strathfieldsaye 


Capital 

Works 

Area 


Recreational, Leisure and Community Facilities 

Playing surfaces/Training lights 

Strathfieldsaye Junior Football oval - lighting 

Sports Lighting 

White Hills oval lighting 

Bendigo Cricket Club nets 

Bendigo Regional BMX Facility Redevelopment 

Dower Park tennis/netball courts and cricket nets 

Weeroona Reserve - Replacement cricket nets 

Seasonal oval renewal program 

Tom Flood oval - redesign 

Playground equipment 

College Crescent, Flora Hill - Play Space Renewal 

Epsom Preschool 

Play Space Minor Works and Upgrades 

Strathdale Park Play Space Renewal Stage 2 

Summit Drive, Kennington - Play Space Renewal 

Irrigation systems 

Fountains and Water Features Renewal Program 

Irrigation System Replacement Program 

Waste Management 

Litter screens for Eaglehawk Landfill 

Acquisition of Mobile Bins 


Parks 

Bendigo Botanic Gardens - Garden for the Future Construction 

Bendigo Botanic Gardens - Construction of Soil and Landscape Material Storage Bays 

Park Furniture Replacement Program 

Parks and Reserves Renewal Program 

Sportsfield Improvement Program. 

Other open space 

Bus Shelters - Urban & Rural 16/17 

Eaglehawk Regional Play Space - Stage 1 & 2 

Installation of New Infrastructure at City of Greater Bendigo Plant Nursery 

Lighting Engineering : Upgrade Lake Weeroona Lighting 

Lighting Engineering : Upgrade Lake Neangar Lighting 

Lighting Engineering : Public Lighting (Streets & Parks) 16/17 

BBQ Maintenance Works 

Street Furniture Program 

Poppet Heads and Towers 

Bus shelter replacement 

Statues and Monuments Renewal Program 

Public Toilet Refurbishments 

Street lighting replacement 

Shade sails 

Rounding 

Airport 

Bendigo Airport Redevelopment 


Appendix D 

Maps 

D-1 Commercial/Industrial A Land Rate 

D-2 Commercial/Industrial C Land Rate 

D-3 Forest Edge Estate Maiden Gully 

D-4 Organic Waste Collection Area 






Appendix E 

Glossary of Terms 

Term 

Accounting Standards 

Annual Budget 

Budgeted comprehensive income 

statement 

Annual report 

Annual reporting requirements 

Asset renewal 

Asset upgrade 

Asset expansion 

Borrowing strategy 

Budgeted balance sheet 

Budgeted statement of cash flow 

Definition 

Accounting standards are issued from time to by the professional 

accounting bodies and are applicable to the preparation of general 

purpose financial reports. 

Plan under section 130 of the Local Government Act setting out the 

services to be provided and initiatives to be undertaken over the next 12 

months and the funding and other resources required. 

The budgeted comprehensive income statement shows the expected 

operating result in the forthcoming year compared to the forecast actual 

result in the current year. The budgeted income statement should be 

prepared in accordance with the requirements of AASB101 Presentation 

of Financial Statements and the Local Government Model Financial 

Report. 

The annual report prepared by Council under sections 131, 132 and 133 

of the Local Government Act. The annual report to the community 

contains a report of operations and audited financial and performance 

statements. 

Annual reporting requirements include the financial reporting requirements 

of the Local Government Act, Accounting Standards and other mandatory 

professional reporting requirements. 

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 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. 

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 asset base. 

Expenditure which extends an existing asset, at the same standard as is 

currently enjoyed by residents, to a new group of users. Expansion 

expenditure is discretional 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. 

A borrowing strategy is the process by which the Council’s current external 

funding requirements can be identified, existing funding arrangements 

managed and future requirements monitored. 

The budgeted balance sheet shows the expected net current asset, net 

non-current asset and net asset positions in the forthcoming year 

compared to the forecast actual in the current year. The budgeted 

balance sheet should be prepared in accordance with the requirements of 

AASB 101 - Presentation of Financial Statements and the Local 

Government Model Financial Report. 

The budgeted statement of cash flows shows the expected net cash 

inflows and outflows in the forthcoming year in the form of reconciliation 

between opening and closing balances of total cash and investments for 

the year. Comparison is made to the current year’s expected inflows and 

outflows. The budgeted statement of cash flows statement should be 

prepared in accordance with the requirements of AASB 107 Statement of 

Cash Flows and the Local Government Model Financial Report. 


Term 

Budgeted statement of changes in 

equity 

Budget preparation requirement 

Capital expenditure 

Budgeted statement of capital works 

COGB 

Capital works program 

Carried forward capital works 

Council Plan 

Financial sustainability 

Financing activities 


Internal funding sources (analysis of 

capital budget) 

Internal influences in the preparation of 

a budget 

Investing activities 

Key assumptions 

Land 

Legislative framework 

Definition 

The budgeted statement of changes in equity shows the expected 

movement in Accumulated Surplus and reserves for the year. The 

budgeted statement of changes in equity should be prepared in 

accordance with the requirements of AASB 101 - Presentation of Financial 

Statements and the Local Government Model Financial Report. 

Under the Local Government Act, a Council is required to prepare and 

adopt an Annual Budget by 30 June each year. 

Capital expenditure is relatively large (material) expenditure that produces 

economic benefits expected to last for more than 12 months. A 

predetermined ‘threshold’ may be used which indicates the level of 

Capital expenditure includes renewal, expansion and upgrade. Where 

capital projects involve a combination of renewal, expansion and upgrade 

expenditures, the total project cost needs to be allocated accordingly. 

The Capital Works Budget shows the expected internal and external 

funding for capital works program and the total proposed capital works 

program for the forthcoming year with a comparison with forecast actual 

for the current year. 

City of Greater Bendigo 

Capital works projects that will be undertaken during the 2015/16 year. 

Carried forward capital works are those that that are incomplete in the 

current budget year due to unavoidable delays and will be completed in 

the following budget year. 

Means a Council Plan prepared by the Council under Section 125 of the 

Local Government Act 1989. This document sets out the strategic 

objectives of the Council and strategies for achieving the objectives as 

part of the overall strategic planning framework required by the Local 

Government Act. 

A key outcome of the strategic resource plan. Longer term planning is 

essential in ensuring that a Council remains financially sustainable in the 

long term. 

Financing activities means those activities which relate to changing the 

size and composition of the financial structure of the entity, including 

equity, and borrowings not falling within the definition of cash. 

Physical assets of the entity or of another entity that contribute to meeting 

the public’s need for access to major economic and social facilities and 

services. 

Internal sources relate to cash and investments held in reserves or which 

are uncommitted and cash that will be generated from the operations of 

Council during the budget year. The latter should equate to the cash 

inflows from operating activities less capital revenue. 

Matters arising from Council actions over which there is some element of 

control (eg. approval of unbudgeted capital expenditure). 

Investing activities means those activities which relate to acquisition and 

disposal of non-current assets, including property, plant and equipment 

and other productive assets, and investments not falling within the 

definition of cash. 

When preparing a budgeted balance sheet of financial position, key 

assumptions upon which the statement has been based should be 

disclosed in the budget to assist the reader when comparing movements 

in assets, liabilities and equity between budget years. 

In Section 9 and in Appendix B, Land means the land together with any 

improvements made to that land. 

The Local Government Act, Regulations and other laws and statutes 

which set a Council’s governance and reporting requirements. 


Term 

Local Government 

(Planning and 

Reporting) Regulations 

Government Act 1989, is to prescribe: 

a. The content and preparation of the financial statements of a Council 

b. The performance indicators and measures to be included in a budget, 

revised budget and annual report of a Council 

2014 c. The information to be included in a Council Plan, Strategic Resource 

Plan, budget, revised budget and annual report 

d. Other matters required to be prescribed under Parts 6 and 7 of the 

Local Government Act. 

New assets 

Non-financial resources 

Operating activities 

Operating expenditure 

Operating performance (Impact of 

current year on 2015/16 budget 

Operating revenue 

Rate structure (Rating strategy) 

Rating strategy 

Regulations 

Revised budget 

Road Management Act 

Services, Initiatives and 

Definition 

The objective of these Regulations, made under section 243 of the Local 

New assets do not have any element of expansion or upgrade of existing 

assets. New capital expenditure may or may not result in additional 

revenue for Council and will result in an additional burden for future 

operation, maintenance and capital renewal. 

Resources of a non-financial nature (such as human resources, 

information systems and processes, asset management systems) which 

are consumed by a Council in the achievement of its strategic resource 

plan goals. 

Operating activities means those activities that relate to the provision of 

goods and services. 

Operating expenditure is defined as consumptions or losses of future 

economic benefits, in the form of reductions in assets or increases in 

liabilities; and that result in a decrease in equity during the reporting 

period. 

This statement shows the expected operating result as compared to the 

budget result in the current year separating operating and capital 

components of revenue and expenditure. 

Operating revenue is defined as inflows or other enhancements or savings 

in outflows of future economic benefits in the form of increases in assets 

or reductions in liabilities and that result in an increase in equity during the 

reporting period. 

Site value (SV), capital improved value (CIV) or net annual value (NAV) 

are the main bases upon which rates will be levied. These should be 

detailed in the budget statement. 

A rating strategy is the process by which the Council’s rate structure is 

established and how the total income generated through rates and 

charges is allocated across properties in the municipality. Decisions 

regarding the quantum of rate levels and increases from year to year are 

made as part of Council's long term financial planning processes and with 

consideration of Council's other sources of income and the planned 

expenditure on services and works to be undertaken for its community. 

Local Government (Planning and Reporting) Regulations 2014. 

The revised budget prepared by a Council under section 128 of the Local 

Government Act. Section 128 of the Local Government Act permits a 

Council to prepare a revised budget if circumstances arise which cause a 

material change in the budget and which affects the financial operations 

and position of the Council. 

The purpose of this Act which operates from 1 July 2004 is to reform the 

law relating to road management in Victoria and to make relating 

amendments to certain Acts, including the Local Government Act 1989. 

Section 127 of the Local Government Act requires a budget to contain a 

description of the services and initiatives to be funded by the budget, along 

with a statement as to how they will contribute to the achievement of the 

Council’s strategic objectives as specified in the Council Plan. 


Term 


SRP 

Strategic Resource Plan (SRP) 

Statutory reserves 

Strategic planning framework 

The Act 

Unrestricted cash and investments 

Valuation of Land Act 1960 

Definition 

The budget must also include major initiatives, being initiatives identified 

by the Council as priorities to be undertaken during the financial year. 

The services delivered by Council are those undertaken to meet the needs 

of the community as reflected in the Council Plan. They tend to be ongoing 

in nature and have internal and external customers. 

Initiatives are tasks or actions that are once-off in nature and lead to 

improvements in service performance or service levels. 

Major initiatives are those initiatives that the Council has identified as 

priorities. The major initiatives should be limited to only those initiatives 

that will have a significant impact on the operations of the Council and will 

be of interest to the reader. 


Section 125(2)(d) of the Local Government Act requires that a Council 

must prepare and approve a Council Plan that must include a strategic 

resource plan containing the matters specified in Section 126. 

Section 126 of the Local Government Act states that: 

- the strategic resource plan is a plan of the resources required to 

achieve the council plan strategic objectives 

- the strategic resource plan must include the financial statements 

describing the financial resources in respect of at least the next four 

financial years 

- the strategic resource plan must include statements describing the nonfinancial 

resources including human resources in respect of at least the 

next four financial years 

- the strategic resource plan must take into account services and 

initiatives contained in any plan adopted by council and if the council 

proposes to adopt a plan to provide services or take initiatives, the 

resources required must be consistent with the strategic resource plan 

- council must review their strategic resource plan during the preparation 

of the council plan 

- council must adopt the strategic resource plan not later than 30 June 

each year and a copy must be available for public inspection at the 

council office and internet website. 

- In preparing the strategic resource plan, councils should comply with 

the principles of sound financial management as prescribed in the 

Local Government Act being to: 

- prudently manage financial risks relating to debt, assets and liabilities. 

- provide reasonable stability in the level of rate burden 

- consider the financial effects of council decisions on future generations. 

- provide full, accurate and timely disclosure of financial information. 

In addition to section 126 of the Local Government Act, parts 2 and 3 of 

the regulations also prescribe further details in relation to the preparation 

of a strategic resource plan. 

Statutory reserves are funds set aside for specified statutory purposes in 

accordance with various legislative and contractual requirements. These 

reserves are not available for other purposes. 

A “community owned” document or process which identifies the long term 

needs and aspirations of the Council, and the medium and short term 

goals and objectives which are framed within the long term plan. 

Local Government Act 1989 

Unrestricted cash and investments represents funds that are free of all 

specific Council commitments and are available to meet daily cash flow 

requirements and unexpected short term needs. 

The Valuation of Land Act 1960 requires a Council to revalue all rateable 

properties every two years.

City of Greater Bendigo Budget 2016/2017

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