Infrastructure asset performance indicators * consolidated
4. Cost to bring assets to agreed service level
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
Special Schedules 2019
The Hills Shire Council
Report on Infrastructure Assets
(continued) for the year ended 30 June 2019$ ’000
Infrastructure asset performance indicators *
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
Special Schedules 2019
The Hills Shire Council
Report on Infrastructure Assets
(continued) for the year ended 30 June 2019Benchmark: ʊʊʊ Minimum >=100.00% Ratio achieves benchmark
Source for benchmark: Code of Accounting Practice and Financial Reporting #27 Ratio is outside benchmark
Benchmark: ʊʊʊ Maximum <2.00% Ratio achieves benchmark
Source for benchmark: Code of Accounting Practice and Financial Reporting #27 Ratio is outside benchmark
Benchmark: ʊʊʊ Minimum >100.00% Ratio achieves benchmark
Source for benchmark: Code of Accounting Practice and Financial Reporting #27 Ratio is outside benchmark
Purpose of agreed service level ratio
Commentary on 2018/19 result 2018/19 Ratio 0.00%
Council is continuing to renew its assets greater than the rate it is depreciating. It is above the benchmark of 100% and Council
has now reduced its infrastructure backlog to ZERO.
Commentary on 2018/19 result 2018/19 Ratio 0.00%
2018/19 Ratio 143.66%
Council's infrastructure backlog has now reduced to zero from $52m reported in
June 2011.
Commentary on 2018/19 result Purpose of asset
renewals ratio
Compares actual vs.
required annual asset maintenance. A ratio above 100% indicates Council is investing enough funds to stop
the infrastructure backlog growing.
Council continues to spend greater than what is required in order to maintain assets
in a satisfactory condition and to stop the infrastructure backlog from growing.
To assess the rate at which these assets
are being renewed relative to the rate at
which they are depreciating.
Purpose of infrastructure
backlog ratio
This ratio provides a snapshot of the
proportion of outstanding renewal
works compared to the total value of
assets under Council's care and
stewardship.
Council continually allocates funds for renewal works in order to keep assets at
agreed service levels.
Commentary on 2018/19 result
Purpose of asset maintenance ratio This ratio shows what proportion the
backlog is against the total value of a Council’s infrastructure.
2018/19 Ratio 102.16%
217%
103% 102%
-10%
40%
90%
140%
190%
240%
2017 2018 2019
Ratio %
1. Buildings and infrastructure renewals ratio
0.0% 0.0% 0.0%
0.0%
0.5%
1.0%
1.5%
2.0%
2.5%
3.0%
2017 2018 2019
Ratio %
2. Infrastructure backlog ratio
154.05% 152.43% 143.66%
0%
20%
40%
60%
80%
100%
120%
140%
160%
2017 2018 2019
Ratio %
3. Asset maintenance ratio
0% 0% 0%
0%2%
4%
6%8%
10%
12%
14%16%
18%
20%
2017 2018 2019
Ratio %
4. Cost to bring assets to agreed service level
X5A1T
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
Financial Statements 2019
The Hills Shire Council
General Purpose Financial Statements
for the year ended 30 June 2019
Statement by Councillors and Management
made pursuant to Section 413(2)(c) of the Local Government Act 1993 (NSW) (as amended)
The attached General Purpose Financial Statements have been prepared in accordance with:
the Local Government Act 1993 (NSW) (as amended) and the regulations made thereunder,
the Local Government Code of Accounting Practice and Financial Reporting.
To the best of our knowledge and belief, these financial statements:
present fairly the Council’s operating result and financial position for the year, accord with Council’s accounting and other records.
We are not aware of any matter that would render these statements false or misleading in any way.
Signed in accordance with a resolution of Council made on 27 August 2019.
Dr Michelle Byrne Alan Haselden
Mayor Deputy Mayor
27 August 2019 27 August 2019
Michael Edgar Chandi Saba
General Manager Responsible Accounting Officer
27 August 2019 27 August 2019
the Australian Accounting Standards and other pronouncements of the Australian Accounting Standards Board
X2A0T
$77$&+0(17
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
SPFS 2019
The Hills Shire Council
Special Purpose Financial Statements
for the year ended 30 June 2019
Statement by Councillors and Management
made pursuant to the Local Government Code of Accounting Practice and Financial Reporting
The attached Special Purpose Financial Statements have been prepared in accordance with:
the NSW Government Policy Statement ‘Application of National Competition Policy to Local Government’,
the Division of Local Government Guidelines ‘Pricing and Costing for Council Businesses:
A Guide to Competitive Neutrality’,
the Local Government Code of Accounting Practice and Financial Reporting,
the NSW Office of Water Best-Practice Management of Water and Sewerage Guidelines.
To the best of our knowledge and belief, these financial statements:
present fairly the operating result and financial position for each of Council’s declared business activities for the year, and
accord with Council’s accounting and other records.
present overhead reallocation charges to the water and sewerage businesses as fair and reasonable.
We are not aware of any matter that would render these statements false or misleading in any way.
Signed in accordance with a resolution of Council made on 27 August 2019.
Dr Michelle Byrne Alan Haselden
Mayor Councillor
27 August 2019 27 August 2019
Michael Edgar Chandi Saba
General manager Responsible accounting officer
27 August 2019 27 August 2019
X2A0T
$77$&+0(17
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
ATTACHMENT 4
The Hills Shire Council
PAGE 1
FY17/18 FY18/19 FY18/19 Description FY17/18 FY18/19 % Actual/
Actual Current Revised YTD Total Revised
July-June Budget Budget Actual YTD Budget
$'000 $'000 $'000 $'000 $'000
RECURRENT OPERATIONS
(164,435) (168,504) (168,504) Income (164,435) (166,678) 99%
123,486 134,462 134,462 Expenditure 123,486 121,082 90%
21,514 22,317 22,317 Depreciation 21,514 22,481 >100%
(19,435) (11,725) (11,725) Budget (Surplus)/Deficit (19,435) (23,116)
Add Back
(21,514) (22,317) (22,317) Depreciation (21,514) (22,481) >100%
27,351 29,538 29,538 Transfer to Asset Related Reserves 27,351 30,181 >100%
2,040 4,389 4,389 Transfer to Other Reserves 2,040 6,243 >100%
(11,557) (116) (116) Budget Result (Surplus)/Deficit (11,557) (9,172)
CAPITAL PURCHASES
3,340 4,643 4,643 Capital Purchases 3,340 4,033 87%
(3,113) (3,536) (3,536) Transfer to/ (from) Plant Reserve (3,113) (2,802) 74%
(1,480) (1,107) (1,107) Sale of Plant Assets (1,480) (1,406) >100%
0 257 257 Transfer to Section 7.11 0 257 100%
0 (257) (257) Sale of Fixed Assets 0 (257) 100%
(1,253) 0 0 Net Capital Purchases (1,253) (175)
CAPITAL WORKS
47,862 87,781 89,226 New & Renewal 47,862 63,411 73%
62,920 101,495 94,838 Land Acquisition 62,920 94,838 93%
4,615 5,318 4,971 Project Development & Delivery 4,615 4,971 93%
115,397 194,594 189,034 Total Expenditure 115,397 163,220
(3,496) (7,777) (8,767) Grants and Contributions (3,496) (7,450) >100%
(25,394) (29,984) (25,468) Transfer to/(from) Reserves (25,394) (19,232) 64%
(86,149) (156,550) (154,415) Transfer from Prior Years Section 7.11 (86,149) (136,161) 87%
(358) (283) (385) Transfer from Prior Years Income (358) (377) >100%
(115,397) (194,594) (189,034) Total Funding (115,397) (163,220)
0 0 0 Net Capital Expenditure 0 0
SECTION 7.11
(134,146) (141,617) (141,617) Opening Balance (Surplus)/Deficit (134,146) (141,617)
(92,830) (71,628) (80,162) Income (92,830) (82,235) >100%
(3,480) (2,815) (2,815) Interest Received/(Paid) (3,480) (2,859) >100%
88,839 161,560 159,425 Expenditure (inc VPA) 88,839 140,996 87%
(7,471) 87,117 76,447 Movement for the year (7,471) 55,902
(141,617) (54,501) (65,170) Section 7.11 Balance (Surplus)/Deficit (141,617) (85,715) REAL ESTATE ASSETS
78,302 95,936 95,936Assets at Book Value 1 July 2018 78,302 95,936
17,634 2,443 2,443 Development Costs 17,634 0 0%
(17,634) (2,443) (2,443) Transfer from Reserves (17,634) 0 0%
0 0 0 Fair Value Movement for the Year 0 2,527 0%
95,936 98,379 98,379Assets at Book Value 30 June 2019 95,936 98,463
Management Reporting Format (Applying Matching Principles)
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
ATTACHMENT 4
The Hills Shire Council
Statement of Income By Program PAGE 2
FY17/18 FY18/19 FY18/19 Description FY17/18 FY18/19 % Actual/
Actual Current Revised YTD Total Revised
July-June Budget Budget Actual YTD Budget
$'000 $'000 $'000 $'000 $'000
REVENUE - RECURRENT
(67,520) (71,535) (71,535) Corporate Management (67,520) (71,560) >100%
(2,358) (1,524) (1,524) Infrastructure & Transport Planning (2,358) (1,524) >100%
(1,129) (1,710) (1,710) Forward Planning (1,129) (1,314) 77%
(1,793) (2,671) (2,671) Asset Management, Traffic & Parks (1,793) (3,300) >100%
(4,373) (5,848) (5,848) Property Dev, Buildings & Special Projects (4,373) (5,900) >100%
(517) (429) (429) Fire Control (517) (453) >100%
(14) (10) (10) Buildings Operations (14) (10) 100%
(9) (10) (10) Councillors & Executive Services (9) (10) >100%
(538) (570) (570) Finance, Budgeting, IP & R, Payroll & Rates (538) (496) 87%
(10) 0 0 Human Resources & Wellbeing (10) 0 0%
(9,653) (9,661) (9,661) Expenditure & Revenue (9,653) (9,856) >100%
(423) (437) (437) Fleet and Workshop (423) (434) 99%
0 (963) (963) Civil & Roads Maintenance 0 (814) 85%
0 (310) (310) Parks & Bushland Maintenance 0 (347) >100%
(3,930) (3,946) (3,946) Development Assessment (3,930) (3,116) 79%
(5,652) (5,317) (5,317) Subdivision & Development Certification (5,652) (5,115) 96%
(566) (594) (594) Environment & Public Health (566) (526) 89%
(25,511) (28,346) (28,346) Resource Recovery (25,511) (28,451) >100%
(1,992) (1,933) (1,933) Regulatory Services (1,992) (2,048) >100%
(3) 0 0 Marketing & Communications (3) 0 0%
(4,942) (5,317) (5,317) Children's Services (4,942) (5,316) 100%
(6,033) (6,491) (6,491) Hills Community Care (6,033) (5,949) 92%
(1,236) 0 0 Place Management (1,236) 0 0%
(2) 0 0 Information Technology (2) 0 0%
(0) (1) (1) Customer Relations (0) (1) 56%
(4,511) (4,014) (4,014) Community Outcome (4,511) (4,028) 100%
(535) (634) (634) Library Services (535) (655) >100%
(143,250) (152,270) (152,270) Total Recurrent Revenue (143,250) (151,223) 99%
(12,586) (6,485) (6,485) Transfer from Reserve - Internal Restrictions (12,586) (6,485) 100%
(8,600) (9,749) (9,749) Transfer from Reserve - External Restrictions (8,600) (8,970) 92%
(164,435) (168,504) (168,504) Revenue as Per Income Statement (164,435) (166,678) 99%
0 0
Management Reporting Format (Applying Matching Principles)
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
ATTACHMENT 4
The Hills Shire Council
Management Reporting Format (Applying Matching Principles)
Statement of Expenditure By Program PAGE 3
FY17/18 FY18/19 FY18/19 Description FY17/18 FY18/19 % Actual/
Actual Current Revised YTD Total Revised
July-June Budget Budget Actual YTD Budget
$'000 $'000 $'000 $'000 $'000
EXPENDITURE - RECURRENT
5,883 8,344 8,344 Corporate Management 5,883 7,360 88%
4,424 3,059 3,059 Infrastructure & Transport Planning 4,424 2,247 73%
4,343 5,513 5,513 Forward Planning 4,343 4,646 84%
16,747 14,326 14,326 Asset Management. Traffic & Parks 16,747 13,876 97%
2,946 5,225 5,225 Property Dev, Buildings & Special Projects 2,946 4,467 86%
3,571 4,272 4,272 Fire Control 3,571 3,722 87%
7,609 8,364 8,364 Buildings Operations 7,609 7,232 86%
2,180 1,875 1,875 Councillors & Executive Services 2,180 1,749 93%
4,762 5,377 5,377 Finance, Budgeting, IP & R, Payroll & Rates 4,762 5,724 >100%
1,857 1,965 1,965 Human Resources & Wellbeing 1,857 1,899 97%
1,832 2,054 2,054 Expenditure & Revenue 1,832 1,841 90%
1,355 1,211 1,211 Project Delivery 1,355 1,319 >100%
4,081 4,612 4,612 Fleet Management 4,081 4,607 100%
13,380 11,832 11,832 Civil & Roads Maintenance 13,380 9,808 83%
13,379 14,232 14,232 Parks & Bushland Maintenance 13,379 13,833 97%
5,376 5,999 5,999 Development Assessment 5,376 5,658 94%
3,443 3,833 3,833 Subdivision & Development Certification 3,443 3,732 97%
3,320 3,872 3,872 Environment & Public Health 3,320 3,613 93%
24,872 26,655 26,655 Resource Recovery 24,872 25,062 94%
3,604 3,989 3,989 Regulatory Services 3,604 3,703 93%
2,113 2,054 2,054 Marketing & Communications 2,113 1,949 95%
5,221 5,423 5,423 Children's Services 5,221 5,521 >100%
8,111 8,849 8,849 Hills Community Care 8,111 7,283 82%
5,753 6,900 6,900 Information Technology 5,753 6,167 89%
3,456 3,611 3,611 Customer Relations 3,456 3,562 99%
10,492 11,563 11,563 Community Outcome 10,492 10,858 94%
6,424 6,920 6,920 Library Services 6,424 6,761 98%
(47,047) (47,470) (47,470) Internal Recoveries (47,047) (47,118) 99%
123,486 134,462 134,462 Total Recurrent Expenditure 123,486 121,082 90%
21,514 22,317 22,317 Depreciation and Amortisation 21,514 22,481 >100%
145,000 156,780 156,780 Expenditure as Per Income Statement 145,000 143,563 92%
ORDINARY MEETING OF COUNCIL 27 AUGUST 2019
ATTACHMENT 4