Local Government (Planning and Reporting) Regulations 2014 (Vic)

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Version No. 004

Local Government (Planning and Reporting) Regulations 2014

S.R. No. 17/2014

Version incorporating amendments as at


1 July 2019

TABLE OF PROVISIONS

Regulation  Page

Part 1—Preliminary

1Objective

2Authorising provision

3Commencement

4Revocation

5Definitions

Part 2—Strategic Resource Plan

Division 1—Financial statements

6The financial statements

7Other information to be included

Division 2—Statements of non-financial resources

8Other information to be included

Part 3—Budgets

9The financial statements

10Other information to be included

11Public notice of proposed budget or revised budget

Part 4—Annual report

Division 1—Report of operations

12Governance and management checklist

13Service performance indicators

14General information

Division 2—Performance statement

15Performance indicators

16Performance results

17Other information to be included

18Certification of performance statement

Division 3—Financial statements

19The financial statements

20Other information to be included

21Certification of financial statements

Division 4—Meeting to consider annual report

22Time for holding of meeting to consider annual report

Part 5—Savings and transitional provisions

25Transitional provisions—financial year commencing on 1 July 2016

26Transitional provisions—financial year commencing on 1 July 2017

27Transitional provision—financial year commencing on 1 July 2018

28Transitional provisions—financial year commencing on 1 July 2019

29Transitional provisions—financial year commencing on 1 July 2020

30Transitional provisions—financial year commencing on 1 July 2021

Schedules

Schedule 1—Annual report—Governance and management checklist in report of operations

Schedule 2—Annual report—Service performance indicators in report of operations

Schedule 3—Annual report—Performance indicators in performance statement

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Endnotes

1      General information

2      Table of Amendments

3      Amendments Not in Operation

4      Explanatory details

Version No. 004

Local Government (Planning and Reporting) Regulations 2014

S.R. No. 17/2014

Version incorporating amendments as at


1 July 2019

Part 1—Preliminary

1Objective

The objective of these Regulations 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 the budget, revised budget and annual report of a Council;

(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 Act.

2Authorising provision

These Regulations are made under section 243 of the Local Government Act 1989.

3Commencement

(1)Subject to subregulation (2), these Regulations come into operation on 18 April 2014.

(2)Regulations 7, 13(2), 16(1) and 17(2) and service performance indicators 8(a), 9(a) and 10(a) (and the measures relating to those indicators) in Schedule 2 come into operation on 1 July 2015.

4Revocation

The Local Government (Finance and Reporting) Regulations 2004[1] are revoked.

5Definitions

In these Regulations—

Aboriginal child means a child who is an Aboriginal person;

Aboriginal person has the same meaning as in the Aboriginal Heritage Act 2006;

Actmeans Local Government Act 1989;

active library borrower means a borrower of a library who has borrowed a book from the library;

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annual report means an annual report prepared by a Council under sections 131, 132 and 133 of the Act;

asset expansion expenditure means expenditure that extends the capacity of an existing asset to provide benefits to new users at the same standard as is provided to existing beneficiaries;

asset expenditure type means the following types of asset expenditure—

(a)asset renewal expenditure;

(b)new asset expenditure;

(c)asset upgrade expenditure;

(d)asset expansion expenditure;

asset renewal expenditure means expenditure on an existing asset or on replacing an existing asset that returns the service capability of the asset to its original capability;

asset upgrade expenditure means expenditure that—

(a)enhances an existing asset to provide a higher level of service; or

(b)increases the life of the asset beyond its original life;

budget means a budget prepared by a Council under section 127 of the Act;

Council Plan means a Council Plan prepared by a Council under section 125 of the Act;

current assets has the same meaning as in the AAS;

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Local Government Model Financial Report means the Local Government Model Financial Report published by the Department from time to time including on the Department's Internet website;

local road means a sealed or unsealed road for which the Council is the responsible road authority under the Road Management Act 2004;

MCHmeans the Maternal and Child Health Service provided by a Council to support the health and development of children within the municipality from birth until school age;

new asset expenditure means expenditure that creates a new asset that provides a service that does not currently exist;

non-current assets means all assets other than current assets;

non-recurrent grant means a grant obtained on the condition that it be expended in a specified manner and is not expected to be received again during the period covered by a Council's Strategic Resource Plan;

performance statement means the performance statement prepared by a Council under section 131 of the Act;

population means the resident population of the municipal district estimated by Council;

Principal Accounting Officer means the person designated by a Council to be responsible for the financial management of the Council;

recurrent grant means a grant other than a non-recurrent grant;

report of operations means the report of operations prepared by a Council under section 131 of the Act;

revised budget means the revised budget prepared by a Council under section 128 of the Act;

statement of capital works means a statement of capital works prepared in accordance with the Local Government Model Financial Report;

statement of human resources means a statement which shows all Council staff expenditure and the number of full time equivalent Council staff;

Strategic Resource Plan means the Strategic Resource Plan prepared by a Council under section 126 of the Act.

Part 2—Strategic Resource Plan

Division 1—Financial statements

6The financial statements

For the purposes of section 126(2)(a) of the Act, the financial statements included in a Strategic Resource Plan must—

(a)contain a statement of capital works for the financial years to which the financial statements relate; and

(b)be in the form set out in the Local Government Model Financial Report.

7Other information to be included

For the purposes of section 126(2)(a) of the Act, the financial statements included in a Strategic Resource Plan must contain the following information—

(a)a summary of planned capital works expenditure—

(i)in relation to non-current assets classified in accordance with the model statement of capital works in the Local Government Model Financial Report; and

(ii)set out according to asset expenditure type;

(b)a summary of funding sources in relation to the planned capital works expenditure referred to in paragraph (a) and classified separately as—

(i)grants; and

(ii)contributions; and

(iii)Council cash; and

(iv)borrowings.

Division 2—Statements of non-financial resources

8Other information to be included

For the purposes of section 126(2)(b) of the Act, the statements describing the required non-financial resources to be included in a Strategic Resource Plan must contain the following information—

(a)a statement of human resources;

(b)a summary of planned expenditure in relation to the human resources referred to in the statement of human resources, categorised according to the organisational structure of the Council and classified separately as—

(i)permanent full time; and

(ii)permanent part time;

(c)a summary of the planned number of full time equivalent Council staff referred to in the statement of human resources, categorised according to the organisational structure of the Council and classified separately as—

(i)permanent full time; and

(ii)permanent part time.

Part 3—Budgets

9The financial statements

For the purposes of section 127(2)(a) of the Act, the financial statements included in a budget or revised budget must—

(a)contain a statement of capital works for the financial years to which the financial statements relate; and

(b)be in the form set out in the Local Government Model Financial Report.

10Other information to be included

(1)For the purposes of sections 127(2)(e) and 128(3) of the Act, a budget or revised budget must contain the following information in relation to the financial year to which the budget or revised budget relates—

(a)a detailed list of capital works expenditure—

(i)in relation to non-current assets classified in accordance with the model statement of capital works in the Local Government Model Financial Report; and

(ii)set out according to  asset expenditure type;

(b)a summary of funding sources in relation to the capital works expenditure referred to in paragraph (a), classified separately as—

(i)grants; and

(ii)contributions; and

(iii)Council cash; and

(iv)borrowings;

(c)a statement of human resources;

(d)a summary of expenditure in relation to the human resources referred to in the statement of human resources, categorised according to the organisational structure of the Council and classified separately as—

(i)permanent full time; or

(ii)permanent part time;

(e)a summary of the number of full time equivalent Council staff referred to in the statement of human resources, categorised according to the organisational structure of the Council and classified separately as—

(i)permanent full time; and

(ii)permanent part time;

(f)a list of grants by type and source, classified as—

(i)recurrent grants to be used to fund operating expenditure; or

(ii)recurrent grants to be used to fund capital expenditure; or

(iii)non-recurrent grants to be used to fund operating expenditure; or

(iv)non-recurrent grants to be used to fund capital expenditure;

(g)the total amount borrowed as at 30 June of the financial year compared with the previous financial year;

(h)the following information in relation to borrowings (other than borrowings to refinance existing loans)—

(i)in a budget that has not been revised, the total amount to be borrowed during the financial year compared with the previous financial year; or

(ii)in a revised budget, any additional amount to be borrowed compared with the budget or the most recent revised budget (as applicable);

(i)the total amount projected to be redeemed during the financial year compared with the previous financial year.

(2)For the purposes of sections 127(2)(e) and 128(3) of the Act, a budget or revised budget must contain the following information in relation to the financial year to which the budget or revised budget relates—

(a)if Council declares general rates under section 158 of the Act, the rate in the dollar to be levied for each type or class of land;

(b)the percentage change in the rate in the dollar to be levied for each type or class of land compared with the previous financial year;

(c)the estimated amount to be raised by general rates in relation to each type or class of land compared with the previous financial year;

(d)the estimated amount to be raised by general rates compared with the previous financial year;

(e)the number of assessments in relation to each type or class of land compared with the previous financial year;

(f)the number of assessments compared with the previous financial year;

(g)the basis of valuation to be used under section 157 of the Act;

(h)the estimated value of each type or class of land compared with the previous financial year;

(i)the estimated total value of land rated under section 158 of the Act compared with the previous financial year;

(j)the municipal charge under section 159 of the Act compared with the previous financial year;

(k)the percentage change in the municipal charge compared with the previous financial year;

(l)the estimated amount to be raised by municipal charges compared with the previous financial year;

(m)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;

(n)the percentage change for each type of service rate or charge compared with the previous financial year;

(o)the estimated amount to be raised by each type of service rate or charge compared with the previous financial year;

(p)the estimated total amount to be raised by service rates and charges compared with the previous financial year;

(q)the estimated total amount to be raised by all rates and charges compared with the previous financial year;

(r)any significant changes that may affect the estimated amounts referred to in this subregulation to be raised.

(3)Subregulation (2) applies to a revised budget as if a reference in that subregulation to the previous financial year were a reference to the budget initially adopted under section 130 of the Act in the current financial year or the most recent revised budget (as applicable).

11Public notice of proposed budget or revised budget

For the purposes of section 129(3)(a) of the Act, a public notice under section 129(1) of the Act must contain the following information—

(a)the date on which Council will meet to adopt its budget or revised budget;

(b)in the case of a revised budget, a summary of reasons for the preparation of the revised budget.

Part 4—Annual report

Division 1—Report of operations

12Governance and management checklist

For the purposes of 131(3)(a)(ii) of the Act—

(a)the prescribed governance and management checklist is set out in column 1 of Schedule 1;

(b)the prescribed form of the results of Council's assessment against the prescribed governance and management checklist is set out in column 2 of Schedule 1.

13Service performance indicators

(1)For the purposes of section 131(3)(a)(iii) and (iv) of the Act, the prescribed indicators of service performance and the prescribed measures relating to those indicators are set out in Schedule 2.

(2)For the purposes of section 131(3)(a)(v) of the Act, the report of operations must contain—

(a)the results achieved in relation to the performance indicators and measures under section 131(3)(a)(iv) of the Act and the corresponding results for the preceding 3 financial years;

(b)an explanation of any material variations between results referred to in paragraph (a).

14General information

(1)For the purposes of section 131(3)(a)(v) of the Act, the report of operations must contain a description of the operations of the Council during the financial year.

(2)Without limiting the generality of subregulation (1), the report of operations of a Council must contain the following information—

(a)a statement that reviews the performance of the Council against the Council Plan, including results achieved in relation to the strategic indicators included in the Council Plan under section 125(2)(c) of the Act;

(b)information in relation to—

(i)economic or other factors that have had an impact on the Council's performance; and

(ii)major capital works expenditure of the Council; and

(iii)major changes that have taken place during the financial year in relation to the operations of the Council or to the Council's organisational structure, the methods of carrying out its strategic objectives and the reasons for those changes; and

(iv)other major achievements of the Council;

(c)information in relation to—

(i)services funded in the budget or revised budget; and

(ii)the persons or sections of the community who are provided the services referred to in subparagraph (i);

(ca)a list of contracts entered into by Council valued at $100 000 (or such higher amount fixed in accordance with section 186(1) of the Act) or more of a kind specified in section 186(5)(a) and (c) of the Act;

(cb)a list of contracts entered into by Council valued at $100 000 (or such higher amount fixed in accordance with section 186(1) of the Act) or more if the Council did not engage in a competitive process before entering into the contract and it is not of a kind specified in section 186(5) or (5A) of the Act;

(d)a list of the names of all Councillors and their dates of election and, if applicable, retirement;

(da)details of current allowances fixed for the Mayor, Lord Mayor (if any) and Councillors;

(db)details of the expenses, including reimbursement of expenses, for each Councillor and member of a Council committee paid by the Council, categorised separately as—

(i)travel expenses; and

(ii)car mileage expenses; and

(iii)childcare expenses; and

(iv)information and communication technology expenses; and

(v)conference and training expenses;

(dc)a list of any special committees established by the Council that are in operation, and the purpose for which each committee was established;

(e)information in relation to the organisational structure of the Council including—

(i)the name of the Chief Executive Officer; and

(ii)the names and areas of responsibility of senior officers reporting directly to the Chief Executive Officer; and

(iii)a chart setting out the organisational structure of the Council;

(f)the business address, telephone number, fax number, e-mail and Internet website address of each Council office;

(g)a list of any prescribed documents that are to be made available for inspection for the purposes of section 222 of the Act and the places where those documents can be inspected or copies of those documents can be obtained in accordance with that section;

(h)a summary of the number of full time equivalent Council staff categorised according to the organisational structure of the Council, classified as to—

(i)permanent full time Council staff of either gender; or

(ii)permanent part time Council staff of either gender; or

(iii)casual Council staff of either gender;

(i)a summary of the number of full time equivalent Council staff, categorised by employment classification and the number of full time equivalent Council staff of either gender.

(3)For the purposes of section 131(3)(a)(v) of the Act, if a Council is required by Schedule 6 to the Act to develop and implement an equal employment opportunity program in accordance with that Schedule, the Council's report of operations should contain the following—

(a)the objectives to be achieved by the program;

(b)the indicators against which the effectiveness of the program is to be assessed;

(c)a description of actions taken to develop and implement the program;

(d)an assessment of the achievement of the program's objectives and of the effectiveness of the program against the indicators referred to in paragraph (b).

Division 2—Performance statement

15Performance indicators

(1)For the purposes of section 131(4)(a)(i) of the Act, the prescribed indicators of service performance and the prescribed measures relating to those indicators are set out in Part 2 of Schedule 3.

(2)For the purposes of section 131(4)(a)(ii) of the Act, the prescribed indicators of financial performance and the prescribed measures relating to those indicators are set out in Part 3 of Schedule 3.

(3)For the purposes of section 131(4)(a)(iii) of the Act, the prescribed indicators of sustainable capacity performance and the prescribed measures relating to those indicators are set out in Part 4 of Schedule 3.

16Performance results

(1)For the purposes of section 131(4)(a)(v) of the Act, the performance statement must contain the results achieved in the preceding 3 financial years that correspond to the results referred to in section 131(4)(a)(iv).

(2)For the purposes of section 131(4)(a)(v) of the Act, the performance statement must contain the results forecast by the Council's Strategic Resource Plan to be achieved in relation to the performance indicators and measures referred to in section 131(4)(a)(ii) of the Act.

17Other information to be included

(1)For the purposes of section 131(4)(a)(v) of the Act, the performance statement must contain a description of the municipal district, including its size, location and population.

(2)For the purposes of section 131(4)(a)(v) of the Act, the performance statement must contain an explanation of any material variations in the results contained in the performance statement under section 131(4)(a)(iv) of the Act and the corresponding results referred to in regulation 16(1).

(3)For the purposes of section 131(4)(a)(v) of the Act, the performance statement must contain an explanation of any material variations in the results contained in the performance statement under section 131(4)(a)(ii) of the Act and the forecast results referred to in regulation 16(2).

18Certification of performance statement

(1)For the purposes of section 132(5)(b) of the Act, a performance statement included in a Council's annual report must be certified by—

(a)the Chief Executive Officer of the Council; and

(b)the Principal Accounting Officer of the Council.

(2)For the purposes of section 132(5) of the Act, a performance statement included in a Council's annual report must be certified as follows—

"In my opinion, the accompanying performance statement has been prepared in accordance with the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014.

Principal Accounting Officer

(Name) (Qualifications (if any))

Dated:

In our opinion, the accompanying performance statement of the [Council name] for the year ended 30 June [year] presents fairly the results of Council's performance in accordance with the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014.

The performance statement contains the relevant performance indicators, measures and results in relation to service performance, financial performance and sustainable capacity.

At the date of signing, we are not aware of any circumstances that would render any particulars in the performance statement to be misleading or inaccurate.

We have been authorised by the Council and by the Local Government (Planning and Reporting) Regulations 2014 to certify this performance statement in its final form.

Councillor

(Name)

Dated:

Councillor

(Name)

Dated:

Chief Executive Officer

(Name)

Dated:".

Division 3—Financial statements

19The financial statements

For the purposes of section 131(5) of the Act, the financial statements contained in an annual report must—

(a)contain a statement of capital works for the financial year to which the financial statements relate; and

(b)be prepared in accordance with the Local Government Model Financial Report.

20Other information to be included

For the purposes of section 131(5) of the Act, the financial statements contained in a Council's annual report must include as notes the following information for the financial year to which the annual report relates—

(a)the amounts of money and assets held in trust, the purposes for which they are held and the nature of any restrictions on the way in which the money and assets may be applied;

(b)a list of grants by type and source, classified separately as—

(i)recurrent grants used to fund operating expenditure; and

(ii)recurrent grants used to fund capital expenditure; and

(iii)non-recurrent grants used to fund operating expenditure; and;

(iv)non-recurrent grants used to fund capital expenditure;

(c)all assets and liabilities committed to joint venture activities;

(d)a comparison of the income and expenditure in the financial statements in the annual report with the income and expenditure in the financial statements in the budget or revised budget;

(e)an explanation of any material variation identified under paragraph (d);

(f)a comparison of the capital expenditure in the statement of capital works in the annual report with the capital expenditure in the statement of capital works in the budget or revised budget;

(g)an explanation of any material variation identified under paragraph (f).

21Certification of financial statements

(1)For the purposes of section 132(5)(b) of the Act, the financial statements included in a Council's annual report must be certified by—

(a)the Chief Executive Officer of the Council; and

(b)the Principal Accounting Officer of the Council.

(2)For the purposes of section 132(5) of the Act, the financial statements included in a Council's annual report must be certified as follows—

"In my opinion, the accompanying financial statements have been prepared in accordance with the Local Government Act 1989, the Local Government (Planning and Reporting) Regulations 2014, the Australian Accounting Standards and other mandatory professional reporting requirements.

Principal Accounting Officer

(Name) (Qualifications (if any))

Dated:

In our opinion, the accompanying financial statements present fairly the financial transactions of the [Council name] for the year ended 30 June [year] and the financial position of the Council as at that date.

At the date of signing, we are not aware of any circumstances that would render any particulars in the financial statements to be misleading or inaccurate.

We have been authorised by the Council and by the Local Government (Planning and Reporting) Regulations 2014 to certify the financial statements in their final form.

Councillor

(Name)

Dated:

Councillor

(Name)

Dated:

Chief Executive Officer

(Name)

Dated:".

Division 4—Meeting to consider annual report

22Time for holding of meeting to consider annual report

(1)For the purposes of section 134(2)(a) of the Act, subject to subregulation (2), a Council must hold a meeting to consider the annual report within one month after submitting the annual report to the Minister under section 133(1) of the Act.

(2)In the year of a general election, a Council must, after submitting the annual report to the Minister under section 133(1) of the Act, hold a meeting to consider the annual report no later than the day before the election day.

Part 5—Savings and transitional provisions

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25Transitional provisions—financial year commencing on 1 July 2016

(1)Subject to subregulation (2), for the purposes of a Council's report of operations for the financial year commencing on 1 July 2016, regulation 13(2) is to be read as if the reference in regulation 13(2)(a) to the preceding 3 financial years were a reference to the preceding 2 financial years.

(2)For the purposes of a Council's report of operations for the financial year commencing on 1 July 2016, regulation 13(2) is to be read, in relation to service performance indicators 8(a), 9(a) and 11(c) (and the measures relating to those indicators) in Schedule 2, as if the reference in regulation 13(2)(a) to the preceding 3 financial years were a reference to the preceding financial year.

(2A)Nothing in regulation 13(2) requires a Council to include in its report of operations for the financial year commencing on 1 July 2016 service performance indicator 10 (and the measures relating to that indicator) set out in Schedule 2 (as in force immediately before 1 July 2017), including any results achieved in relation to that indicator.

(2B)In relation to service performance indicator 2(b) (and the measure relating to that indicator) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2016—

(a)the results achieved for the financial year commencing on 1 July 2016 in relation to that indicator set out in Schedule 2 (as in force on 1 July 2017); and

(b)despite the amendment made on 1 July 2017 to the measure relating to that service performance indicator, the results achieved for the financial years commencing on 1 July 2014 and 1 July 2015 in relation to that indicator set out in Schedule 2 (as in force immediately before 1 July 2017).

(3)Subject to subregulation (4), for the purposes of a Council's performance statement for the financial year commencing on 1 July 2016, regulation 16(1) is to be read as if the reference to the preceding 3 financial years were a reference to the preceding 2 financial years.

(4)Nothing in regulation 16(1) requires a Council to include in its performance statement for the financial year commencing on 1 July 2016 service performance indicator 10 (and the measures relating to that indicator) set out in Part 2 of Schedule 3 (as in force immediately before 1 July 2017), including any results achieved in relation to that indicator.

26Transitional provisions—financial year commencing on 1 July 2017

(1)For the purposes of a Council's report of operations for the financial year commencing


on 1 July 2017, regulation 13(2) is to be read, in relation to service performance indicators 8(a), 9(a) and 11(c) (and the measures relating to those indicators) in Schedule 2, as if the reference in regulation 13(2)(a) to the preceding 3 financial years were a reference to the preceding 2 financial years.

(2)In relation to service performance indicator 2(b) (and the measure relating to that indicator) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2017—

(a)the results achieved for the financial year commencing on 1 July 2016 in relation to that indicator set out in Schedule 2 (as in force on 1 July 2017); and

(b)despite the amendment made on 1 July 2017 to the measure relating to that service performance indicator, the results achieved for the financial years commencing on 1 July 2014 and 1 July 2015 in relation to that indicator set out in Schedule 2 (as in force immediately before 1 July 2017).

Note

See regulation 13(2) for requirements in relation to results achieved for the financial year commencing on


1 July 2017.

27Transitional provision—financial year commencing on 1 July 2018

In relation to service performance indicator 2(b) (and the measure relating to that indicator) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2018—

(a)the results achieved for the financial years commencing on 1 July 2016 and 1 July 2017 in relation to that indicator set out in Schedule 2 (as in force on 1 July 2017); and

(b)despite the amendment made on 1 July 2017 to the measure relating to that service performance indicator, the results achieved for the financial year commencing on 1 July 2015 in relation to that indicator set out in Schedule 2 (as in force immediately before 1 July 2017).

Note

See regulation 13(2) for requirements in relation to results achieved for the financial year commencing on 1 July 2018.

28Transitional provisions—financial year commencing on 1 July 2019

(1)In relation to service performance indicators 5(a), 5(c), 5(d), 7(b), 8(b), 8(c), 8(d) and 11(a) (and the measures relating to those indicators) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2019—

(a)the results achieved for the financial year commencing on 1 July 2019 in relation to those indicators set out in Schedule 2 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service performance indicators, the results achieved for the financial years commencing on 1 July 2016, 1 July 2017 and 1 July 2018 in relation to those indicators set out in Schedule 2 (as in force immediately before 1 July 2019).

Note

See regulation 13(2) for requirements in relation to results achieved for the financial year commencing on 1 July 2019.

(2)In relation to service performance indicators 5 and 8 (and the measures relating to those indicators) set out in Part 2 of Schedule 3 and financial performance indicators 3(c) and 5(b) (and the measures relating to those indicators) set out in Part 3 of Schedule 3, a Council must include in its performance statement for the financial year commencing on 1 July 2019—

(a)the results achieved for the financial year commencing on 1 July 2019 in relation to those indicators set out in Schedule 3 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service or financial (as appropriate) performance indicators, the results achieved for the financial years commencing on 1 July 2016, 1 July 2017 and 1 July 2018 in relation to those indicators set out in Schedule 3 (as in force immediately before 1 July 2019).

Note

See regulation 16(1) for requirements in relation to results achieved for the financial year commencing on 1 July 2019.

29Transitional provisions—financial year commencing on 1 July 2020

(1)In relation to service performance indicators 5(a), 5(c), 5(d), 7(b), 8(b), 8(c), 8(d) and 11(a) (and the measures relating to those indicators) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2020—

(a)the results achieved for the financial years commencing on 1 July 2019 and 1 July 2020 in relation to those indicators set out in Schedule 2 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service performance indicators, the results achieved for the financial years commencing on 1 July 2017 and 1 July 2018 in relation to those indicators set out in Schedule 2 (as in force immediately before 1 July 2019).

Note

See regulation 13(2) for requirements in relation to results achieved for the financial year commencing on 1 July 2020.

(2)In relation to service performance indicators 5 and 8 (and the measures relating to those indicators) set out in Part 2 of Schedule 3 and financial performance indicators 3(c) and 5(b) (and the measures relating to those indicators) set out in Part 3 of Schedule 3, a Council must include in its performance statement for the financial year commencing on 1 July 2020—

(a)the results achieved for the financial year commencing on 1 July 2019 and 1 July 2020 in relation to those indicators set out in Schedule 3 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service or financial (as appropriate) performance indicators, the results achieved for the financial years commencing on 1 July 2017 and 1 July 2018 in relation to those indicators set out in Schedule 3 (as in force immediately before 1 July 2019).

Note

See regulation 16(1) for requirements in relation to results achieved for the financial year commencing on 1 July 2020.

30Transitional provisions—financial year commencing on 1 July 2021

(1)In relation to service performance indicators 5(a), 5(c), 5(d), 7(b), 8(b), 8(c), 8(d) and 11(a) (and the measures relating to those indicators) set out in Schedule 2, a Council must include in its report of operations for the financial year commencing on 1 July 2021—

(a)the results achieved for the financial years commencing on 1 July 2019, 1 July 2020 and 1 July 2021 in relation to those indicators set out in Schedule 2 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service performance indicators, the results achieved for the financial year commencing on 1 July 2018 in relation to those indicators set out in Schedule 2 (as in force immediately before 1 July 2019).

Note

See regulation 13(2) for requirements in relation to results achieved for the financial year commencing on 1 July 2021.

(2)In relation to service performance indicators 5 and 8 (and the measures relating to those indicators) set out in Part 2 of Schedule 3 and financial performance indicators 3(c) and 5(b) (and the measures relating to those indicators) set out in Part 3 of Schedule 3, a Council must include in its performance statement for the financial year commencing on 1 July 2021—

(a)the results achieved for the financial years commencing on 1 July 2019, 1 July 2020 and 1 July 2021 in relation to those indicators set out in Schedule 3 (as in force on 1 July 2019); and

(b)despite the amendment made on 1 July 2019 to the measures relating to those service or financial (as appropriate) performance indicators, the results achieved for the financial year commencing on 1 July 2018 in relation to those indicators set out in Schedule 3 (as in force immediately before 1 July 2019).

Note

See regulation 16(1) for requirements in relation to results achieved for the financial year commencing on 1 July 2021.

Schedules

Schedule 1—Annual report—Governance and management checklist in report of operations

Regulation 12

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
1    Community engagement policy (policy outlining Council's commitment to engaging with the community on matters of public interest)

Policy  

Date of operation of current policy:

OR

No policy  

Reason for no policy:

2    Community engagement guidelines (guidelines to assist staff to determine when and how to engage with the community)

Guidelines  

Date of operation of current guidelines:

OR

No guidelines  

Reason for no guidelines:

3    Strategic Resource Plan (plan under section 126 of the Act outlining the financial and non‑financial resources required for at least the next 4 financial years)

Adopted in accordance with section 126 of the Act

Date of adoption:

OR

Not adopted in accordance
with section 126 of the Act

Reason for not adopting:

4    Annual budget (plan under section 130 of the 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)

Adopted in accordance with section 130 of the Act

Date of adoption:

OR

Not adopted in accordance
with section 130 of the Act

Reason for not adopting:

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
5    Asset management plans (plans that set out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years)

Plans  

Date of operation of current plans:

OR

No plans  

Reason for no plans:

6    Rating strategy (strategy setting out the rating structure of Council to levy rates and charges)

Strategy  

Date of operation of current strategy:

OR

No strategy  

Reason for no strategy:

7    Risk policy (policy outlining Council's commitment and approach to minimising the risks to Council's operations)

Policy  

Date of operation of current policy:

OR

No policy  

Reasons for no policy:

8    Fraud policy (policy outlining Council's commitment and approach to minimising the risk of fraud)

Policy  

Date of operation of current policy:

OR

No policy  

Reason for no policy:

9    Municipal emergency management plan (plan under section 20 of the Emergency Management Act 1986 for emergency prevention, response and recovery)

Prepared and maintained in accordance with section 20 of the Emergency Management Act 1986  

Date of preparation:

OR

Not prepared and
maintained in accordance
with section 20 of the
Emergency Management
Act 1986
  

Reason for not preparing a plan:

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
10  Procurement policy (policy under section 186A of the Local Government Act 1989 outlining the matters, practices and procedures that will apply to all purchases of goods, services and works)

Prepared and approved in accordance with section 186A
of the Local Government Act 1989  

Date of approval:

OR

Not approved in accordance with section 186A of the Local Government Act 1989        

Reason for not preparing a policy:

11  Business continuity plan (plan setting out the actions that will be undertaken to ensure that key services continue to operate in the event of a disaster)

Plan  

Date of operation of current plan:

OR

No plan  

Reason for no plan:

12  Disaster recovery plan (plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster)

Plan  

Date of operation of current plan:

OR

No plan  

Reason for no plan:

13  Risk management framework (framework outlining Council's approach to managing risks to the Council's operations)

Framework  

Date of operation of current framework:

OR

No framework  

Reason for no framework:

14  Audit Committee (advisory committee of Council under section 139 of the Act whose role is to oversee the integrity of a Council's financial reporting, processes to manage risks to the Council's operations and for compliance with applicable legal, ethical, and regulatory requirements)

Established in accordance
with section 139 of the Act

Date of establishment:

OR

Not established in
accordance with section 139
of the Act  

Reason for not establishing:

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
15  Internal audit (independent accounting professionals engaged by the Council to provide analyses and recommendations aimed at improving Council's governance, risk and management controls)

Engaged  

Date of engagement of current provider:

OR

Not engaged  

Reasons for not engaging internal audit:

16  Performance reporting framework (a set of indicators measuring financial and non‑financial performance, including the performance indicators referred to in section 131 of the Act)

Framework  

Date of operation of current framework:

OR

No framework  

Reason for no framework:

17  Council Plan reporting (report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first six months of the financial year)

Report  

Date of report:

OR

No report  

Reason for no report:

18  Financial reporting (quarterly statements to Council under section 138 of the Act comparing budgeted revenue and expenditure with actual revenue and expenditure)

Statements presented to
Council in accordance with section 138(1) of the Act

Dates statements presented:

OR

No statements presented to
Council in accordance with section 138(1) of the Act

Reason for not presenting statements:

19  Risk reporting (six-monthly reports of strategic risks to Council's operations, their likelihood and consequences of occurring and risk minimisation strategies)

Reports  

Date of reports:

OR

No reports  

Reason for no reports:

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
20  Performance reporting (six‑monthly reports of indicators measuring results against financial and non-financial performance, including the performance indicators referred to in section 131 of the Act)

Reports  

Date of reports:

OR

No reports  

Reason for no reports:

21  Annual report (annual report under sections 131, 132 and 133 of the Act to the community containing a report of operations and audited financial and performance statements)

Considered at meeting of
the Council in accordance
with section 134 of the Act

Date of consideration:

OR

Not considered at meeting
of the Council in accordance
with section 134 of the Act

Reason for not considering annual report:

22  Councillor Code of Conduct (Code under section 76C of the Act setting out the conduct principles and the dispute resolution processes to be followed by Councillors)

Reviewed in accordance with section 76C of the Act

Date reviewed:

OR

Not reviewed in accordance with section 76C of the Act

Reason for no review:

23  Delegations (a document setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff)

Reviewed in accordance with section 98(6) of the Act

Date of review:

OR

Not reviewed in accordance with section 98(6) of the Act

Reason for no review:

Column 1 Column 2
Governance and Management Items
Assessment (select relevant box)
24  Meeting procedures (a local law governing the conduct of meetings of Council and special committees)

Meeting procedures local
law made in accordance
with section 91(1) of the Act

Date local law made:

OR

No meeting procedures local
law made in accordance
with section 91(1) of the Act

Reason for not making meeting procedures local law:

I certify that this information presents fairly the status of Council's governance and management arrangements.

Signature of Chief Executive Officer:

Date:

Signature of Mayor:

Date:

Schedule 2—Annual report—Service
performance indicators in report of operations

Regulation 13

Definitions

In this Schedule—

CALD means culturally and linguistically diverse and refers to persons born outside Australia in a country whose national language is not English;

class 1 food premises means food premises, within the meaning of the Food Act 1984, that have been declared as class 1 food premises under section 19C of that Act;

class 2 food premises means food premises, within the meaning of the Food Act 1984, that have been declared as class 2 food premises under section 19C of that Act;

*                *                *                *                *

critical non-compliance outcome notification means a notification received by Council under section 19N(3) or (4) of the Food Act 1984, or advice given to Council by an authorized officer under that Act, of a deficiency that poses an immediate serious threat to public health;

food premises has the same meaning as in the Food Act 1984;

major non-compliance outcome notification means a notification received by a Council under section 19N(3) or (4) of the Food Act 1984, or advice given to Council by an authorized officer under that Act, of a deficiency that does not pose an immediate serious threat to public health but may do so if no remedial action is taken;

relevantrequired time means the relevant time prescribed for the purposes of section 79 of the Planning and Environment Act 1987 in regulations made under that Act;

*                *                *                *                *

WorkSafe reportable aquatic facility safety incident means an incident relating to a Council aquatic facility that is required to be notified to the Victorian WorkCover Authority under Part 5 of the Occupational Health and Safety Act 2004.

1  Governance

Indicator Measure

(a)  Transparency (Council decisions made at an ordinary or special meeting of Council, or at a meeting of a special committee consisting only of Councillors, in an open and transparent manner)

Council resolutions made at meetings closed to the public (percentage of Council resolutions made at an ordinary or special meeting of Council, or at a meeting of a special committee consisting only of Councillors, closed to the public under section 89(2) of the Act)

Number of Council resolutions made at ordinary or special meetings of Council, or at meetings of a special committee consisting only of Councillors, closed to the public

× 100

Number of Council resolutions made at ordinary or special meetings of Council or at meetings of a special committee consisting only of Councillors
(b)  Consultation and engagement (Council decisions made and implemented with community input)

Satisfaction with community consultation and engagement (community satisfaction rating out of 100 with the consultation and engagement efforts of Council)

Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement

(c)  Attendance (Councillors represent the views of their constituents and allow decisions to take place by attending meetings)

Councillor attendance at Council meetings (percentage of attendance at ordinary and special Council meetings by Councillors)

The sum of the number of Councillors who attended each ordinary and special Council meeting

× 100

(Number of ordinary and special Council meetings) × (Number of Councillors elected at the last Council general election)
(d)  Service cost (Councillors perform their governance role in a cost-efficient manner)

Cost of elected representation (direct cost of delivering Council's governance service per Councillor)

Direct cost of the governance service
Number of Councillors elected at the last Council general election
(e)  Satisfaction (Councils make and implement decisions in the best interest of the community)

Satisfaction with Council decisions (community satisfaction rating out of 100 with how Council has performed in making decisions in the interest of the community)

Community satisfaction rating out of 100 with the performance of Council in making decisions in the interest of the community

2  Statutory Planning

Indicator Measure
(a)  Timeliness (Council planning application processing and decisions are carried out in a timely manner)

Time taken to decide planning applications (median number of days between receipt of a planning application and a decision on the application)

The median number of days between receipt of a planning application and a decision on the application
(b)  Service Standard (planning application processing and decisions are in accordance with legislative requirements)

Planning applications decided within the relevant required time (percentage of planning application decisions made within the relevant required time)

Number of planning application decisions made within the relevant required time × 100
Number of planning application decisions made
(c)  Service cost (planning application processing and decisions are carried out in a cost-efficient manner)

Cost of statutory planning service (direct cost of the statutory planning service per planning application) 

Direct cost of the statutory planning service
Number of planning applications received
(d)  Decision making (planning application processing and decisions are consistent with the local planning scheme)

Council planning decisions upheld at VCAT (percentage of planning application decisions subject to review by VCAT and that were not set aside)

Number of VCAT decisions that did not set aside Council's decision in relation to a planning application × 100
Number of VCAT decisions in relation to planning applications

*                *                *                *                *

4  Roads

Indicator Measure
(a)  Satisfaction of use (road users are satisfied with the sealed local road network)

Sealed local road requests (number of sealed local road requests per 100 kilometres of sealed local road)

Number of sealed local road requests × 100
Kilometres of sealed local roads

(b)  Condition (sealed local roads are maintained at the adopted condition standard)

Sealed local roads below the intervention level (percentage of sealed local roads that are below the renewal intervention level set by Council and not requiring renewal)

Number of kilometres of sealed local roads below the renewal intervention level set by Council

× 100

Kilometres of sealed local roads
(c)  Service cost (renewal and maintenance of sealed local roads are undertaken in a cost-efficient manner)

Cost of sealed local road reconstruction (direct reconstruction cost per square metre of sealed local roads reconstructed)

Direct cost of sealed local road reconstruction
Square metres of sealed local roads reconstructed

Cost of sealed local road resealing (direct resealing cost per square metre of sealed local roads resealed)

Direct cost of sealed local road resealing
Square metres of sealed local roads resealed
(d)  Satisfaction (sealed local road network is maintained and renewed to ensure that it is safe and efficient)

Satisfaction with sealed local roads (community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)

Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads

5  Libraries

Indicator Measure
(a)  Utilisation (library services are well utilised)

Physical library collection usage (number of physical library collection item loans per physical library collection item)

Number of physical library collection item loans
Number of physical library collection items

(b)  Resource currency (libraries have new resources available to members)

Recently purchased library collection (percentage of the library collection that has been purchased in the last 5 years)

Number of library collection items purchased in the last 5 years

× 100

Number of library collection items

(c)  Service cost (delivery of library services is undertaken in a cost-efficient manner)

Cost of library service (direct cost of the library service per head of population)

Direct cost of the library service
Population
(d)  Participation (library resources are free, accessible and well utilised)

Active library borrowers (percentage of the population that are active library borrowers)

The sum of the number of active library borrowers in the last 3 financial years × 100
The sum of the population in the last 3 financial years

6  Waste Collection

Indicator Measure
(a)  Satisfaction (users are satisfied with the waste collection system)

Kerbside bin collection requests (number of kerbside bin collection requests per 1000 kerbside bin collection households)

Number of kerbside garbage and recycling bin collection requests × 1000
Number of kerbside bin collection households

(b)  Service standard (kerbside collection bins are collected as planned)

Kerbside collection bins missed (number of kerbside collection bins missed per 10 000 scheduled kerbside collection bin lifts)

Number of kerbside garbage and recycling collection bins missed

× 10 000

Number of scheduled kerbside garbage and recycling collection bin lifts
(c)  Service cost (kerbside collection service is delivered in a cost-efficient manner)

Cost of kerbside garbage collection service (direct cost of the kerbside garbage bin collection service per kerbside garbage collection bin)

Direct cost of the kerbside garbage bin collection service
Number of kerbside garbage collection bins

Cost of kerbside recyclables bin collection service (direct cost of the kerbside recyclables collection service per kerbside recyclables collection bin)

Direct cost of the kerbside recyclables bin collection service
Number of kerbside recyclables collection bins
Indicator Measure

(d)  Waste diversion (amount of waste diverted from landfill is maximised)

Kerbside collection waste diverted from landfill (percentage of garbage, recyclables and green organics collected from kerbside bins that is diverted from landfill)

Weight of recyclables and green organics collected from kerbside bins

× 100

Weight of garbage, recyclables and green organics collected from kerbside bins

7  Aquatic facilities

Indicator Measure
(a)  Service standard (aquatic facilities are inspected by a qualified officer)

Health inspections of aquatic facilities (number of inspections by an authorised officer within the meaning of the Public Health and Wellbeing Act 2008 carried out per Council aquatic facility)

Number of authorised officer inspections of Council aquatic facilities
Number of Council aquatic facilities
(b)  Service cost (provision of aquatic facilities is undertaken in a cost-efficient manner)

Cost of aquatic facilities (direct cost less any income received of providing  aquatic facilities per visit)

Direct cost of aquatic facilities less income received
Number of visits to aquatic facilities
(c)  Utilisation (aquatic facilities are safe, accessible and well utilised)

Utilisation of aquatic facilities (number of visits to aquatic facilities per head of population)

Number of visits to aquatic facilities
Population

8  Animal management

Indicator Measure
(a)  Timeliness (Councils act in response to animal management related requests in a timely manner)

Time taken to action animal requests (average number of days it has taken for Council to action animal management related requests)

Number of days between receipt and first response action for all animal management requests
Number of animal management requests
(b)  Service standard (Councils register all animals in the municipality in accordance with the Domestic Animals Act 1994)

Animals reclaimed (percentage of collected registrable animals under the Domestic Animals Act 1994 reclaimed)

Number of animals reclaimed × 100
Number of animals collected

Animals rehomed (percentage of collected registrable animals under the Domestic Animals Act 1994 rehomed)

Number of animals rehomed × 100
Number of animals collected
(c)  Service cost (animal management service is delivered in a cost-efficient manner)

Cost of animal management service (direct cost of the animal management service per head of population)

Direct cost of the animal management service
Population
(d)  Health and safety (animal management service protects the health and safety of animals, humans and the environment)

Animal management prosecutions (percentage of animal management prosecutions which are successful)

Number of successful animal management prosecutions
Total number of animal management prosecutions

9  Food safety

Indicator Measure
(a)  Timeliness (Councils take action in response to food complaints in a timely manner)

Time taken to action food complaints (average number of days it has taken for Council to action food complaints received from members of the public about the safety or handling of food for sale)

Number of days between receipt and first response action for all food complaints
Number of food complaints
(b)  Service standard (food safety service is provided in accordance with legislative requirements)

Food safety assessments (percentage of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment)

Number of registered class 1 food premises and class 2 food premises that receive an annual food safety assessment in accordance with the Food Act 1984 × 100
Number of registered class 1 food premises and class 2 food premises that require an annual food safety assessment in accordance with the Food Act 1984
(c)  Service cost (food safety service is delivered in a cost-efficient manner)

Cost of food safety service (direct cost of the food safety service per food premises registered by Council, or for which Council has received notification, during the year)

Direct cost of the food safety service
Number of food premises registered or notified in accordance with the Food Act 1984
Indicator Measure
(d)  Health and safety (food safety service protects public health by preventing the sale of unsafe food)

Critical and major non‑compliance outcome notifications (percentage of critical and major non-compliance outcome notifications that are followed up by Council)

Number of critical non-compliance outcome notifications and major non-compliance outcome notifications about a food premises followed up × 100
Number of critical non-compliance outcome notifications and major non-compliance outcome notifications about food premises

*                *                *                *                *

11  Maternal and Child Health

Indicator Measure
(a)  Satisfaction (clients satisfied with the MCH service)

Participation in 4-week key age and stage visit (percentage of infants enrolled in the MCH service who receive the 4-week key age and stage visit)

Number of 4-week key age and stage visits × 100
Number of birth notifications received
(b)  Service Standard (MCH service is provided in accordance with agreed standards)

Infant enrolments in the MCH service (percentage of infants enrolled in the MCH service)

Number of infants enrolled in the MCH service (from birth notifications received) × 100
Number of birth notifications received
(c)  Service cost (MCH service is delivered in a cost-efficient manner)

Cost of the MCH service (cost of the MCH service per hour of service delivered)

Cost of the MCH service
Hours worked by MCH nurses
(d)  Participation (Councils promote healthy outcomes for children and their families)

Participation in the MCH service (percentage of children enrolled who participate in the MCH service)

Number of children who attend the MCH service at least once (in the year) × 100
Number of children enrolled in the MCH service

Participation in the MCH service by Aboriginal children (percentage of Aboriginal children enrolled who participate in the MCH service)

Number of Aboriginal children who attend the MCH service at least once (in the year) × 100
Number of Aboriginal children enrolled in the MCH service

Schedule 3—Annual report—Performance
indicators in performance statement

Regulation 15

Part 1—Preliminary

Definitions

In this Schedule—

adjusted underlying revenue means total income other than—

(a)non-recurrent grants used to fund capital expenditure; and

(b)non-monetary asset contributions; and

(c)contributions to fund capital expenditure from sources other than those referred to in paragraphs (a) and (b);

adjusted underlying surplus (or deficit) means adjusted underlying revenue less total expenditure;

current liabilities has the same meaning as in the AAS;

infrastructure means non-current property, plant and equipment excluding land;

non-current liabilities means all liabilities other than current liabilities;

own-source revenue means adjusted underlying revenue other than revenue that is not under the control of Council (including government grants);

rate revenue means revenue from general rates, municipal charges, service rates and service charges;

relative socio-economic disadvantage, in relation to a municipality, means the relative socio-economic disadvantage, expressed as a decile for the relevant financial year, of the area in which the municipality is located according to the Index of Relative Socio-Economic Disadvantage (Catalogue Number 2033.0.55.001) of SEIFA;

residential rates means revenue from general rates, municipal charges, service rates and service charges levied on residential properties;

restricted cash means cash, cash equivalents and financial assets, within the meaning of the AAS, that are not available for use other than for a purpose for which it is restricted, and includes cash to be used to fund capital works expenditure from the previous financial year;

SEIFAmeans the Socio-Economic Indexes for Areas published from time to time by the Australian Bureau of Statistics on its Internet website;

unrestricted cash means all cash and cash equivalents other than restricted cash.

Part 2—Service performance indicators

1  Governance

Indicator Measure

Satisfaction (Councils make and implement decisions in the best interests of the community)

Satisfaction with Council decisions (community satisfaction rating out of 100 with how Council has performed in making decisions in the interest of the community)

Community satisfaction rating out of 100 with the performance of Council in making decisions in the interest of the community

2  Statutory Planning

Indicator Measure
Decision making (planning application processing and decisions are consistent with the local planning scheme)

Council planning decisions upheld at VCAT (percentage of planning application decisions subject to review by VCAT and that were not set aside)

Number of VCAT decisions that did not set aside Council's decision in relation to a planning application × 100
Number of VCAT decisions in relation to planning applications

*                *                *                *                *

4  Roads

Indicator Measure
Satisfaction (sealed local road network is maintained and renewed to ensure that it is safe and efficient)

Satisfaction with sealed local roads (community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)

Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads

5  Libraries

Indicator Measure
Participation (library resources are free, accessible and well utilised)

Active library borrowers (percentage of the population that are active library borrowers)

The sum of the number of active library borrowers in the last 3 financial years × 100
The sum of the population in the last 3 financial years

6  Waste Collection

Indicator Measure
Waste diversion (amount of waste diverted from landfill is maximised)

Kerbside collection waste diverted from landfill (percentage of garbage, recyclables and green organics collected from kerbside bins that is diverted from landfill)

Weight of recyclables and green organics collected from kerbside bins × 100
Weight of garbage, recyclables and green organics collected from kerbside bins

7  Aquatic Facilities

Indicator Measure
Utilisation (aquatic facilities are safe, accessible and well utilised)

Utilisation of aquatic facilities (number of visits to aquatic facilities per head of population)

Number of visits to aquatic facilities
Population

8  Animal management

Indicator Measure
Health and safety (animal management service protects the health and safety of animals, humans and the environment)

Animal management prosecutions (percentage of animal management prosecutions which are successful)

Number of successful animal management prosecutions
Total number of animal management prosecutions

9  Food safety

Indicator Measure
Health and safety (food safety service protects public health by preventing the sale of unsafe food)

Critical and major non‑compliance outcome notifications (percentage of critical and major non-compliance outcome notifications that are followed up by Council)

Number of critical non-compliance outcome notifications and major non-compliance outcome notifications about a food premises followed up × 100
Number of critical non-compliance outcome notifications and major non-compliance outcome notifications about food premises

*                *                *                *                *

11  Maternal and Child Health

Indicator Measure
Participation (Councils promote healthy outcomes for children and their families)

Participation in the MCH service (percentage of children enrolled who participate in the MCH service)

Number of children who attend the MCH service at least once (in the year) × 100
Number of children enrolled in the MCH service

Participation in the MCH service by Aboriginal children (percentage of Aboriginal children enrolled who participate in the MCH service)

Number of Aboriginal children who attend the MCH service at least once (in the year) × 100
Number of Aboriginal children enrolled in the MCH service

Part 3—Financial performance indicators

1  Operating position

Indicator Measure
Adjusted underlying result (an adjusted underlying surplus is generated in the ordinary course of business)

Adjusted underlying surplus (or deficit) (adjusted underlying surplus (or deficit) as a percentage of adjusted underlying revenue)

Adjusted underlying surplus or (deficit) × 100
Adjusted underlying revenue

2  Liquidity

Indicator Measure
(a)  Working capital (sufficient working capital is available to pay bills as and when they fall due)

Current assets compared to current liabilities (current assets as a percentage of current liabilities )

Current assets × 100
Current liabilities
(b)  Unrestricted cash (sufficient cash that is free of restrictions is available to pay bills as and when they fall due)

Unrestricted cash compared to current liabilities (unrestricted cash as a percentage of current liabilities)

Unrestricted cash × 100
Current liabilities

3  Obligations

Indicator Measure
(a)  Loans and borrowings (level of interest bearing loans and borrowings is appropriate to the size and nature of Council's activities)

Loans and borrowings compared to rates (interest bearing loans and borrowings as a percentage of rate revenue)

Interest bearing loans and borrowings × 100
Rate revenue

Loans and borrowings repayments compared to rates (interest and principal repayments on interest bearing loans and borrowings as a percentage of rate revenue)

Interest and principal repayments on interest bearing loans and borrowings

× 100

Rate revenue
(b)  Indebtedness (level of long term liabilities is appropriate to the size and nature of a Council's activities)

Non-current liabilities compared to own source revenue (non-current liabilities as a percentage of own-source revenue) 

Non-current liabilities × 100
Own-source revenue
(c)  Asset renewal (assets are renewed as planned)

Asset renewal compared to depreciation (asset renewal and upgrade expense as a percentage of depreciation)

Asset renewal and upgrade expense × 100
Asset depreciation

4  Stability

Indicator Measure
(a)  Rates concentration (revenue is generated from a range of sources)

Rates compared to adjusted underlying revenue (rate revenue as a percentage of adjusted underlying revenue)

Rate revenue × 100
Adjusted underlying revenue
(b)  Rates effort (rating level is set based on the community's capacity to pay)

Rates compared to property values (rate revenue as a percentage of the capital improved value of rateable properties in the municipality)

Rate revenue × 100
Capital improved value of rateable properties in the municipality

5  Efficiency

Indicator Measure
(a)  Expenditure level (resources are used efficiently in the delivery of services)

Expenses per property assessment (total expenses per property assessment)

Total expenses
Number of property assessments
(b)  Revenue level (resources are used efficiently in the delivery of services)

Average rate per property assessment (rate revenue per property assessment)

Total rate revenue
Number of property assessments

       *                *                *                *                *

Part 4—Sustainable capacity indicators


Indicator

Measure
(a)  Own-source revenue (revenue is generated from a range of sources in order to fund the delivery of services to the community)

Own-source revenue per head of population (own-source revenue per head of population)

Own source revenue
Population
(b)  Recurrent grants (revenue is generated from a range of sources in order to fund the delivery of services to the community)

Recurrent grants per head of population (recurrent grants per head of population)

Recurrent grants
Population

(c)  Population (population is a key driver of a Council's ability to fund the delivery of services to the community)

Expenses per head of population (total expenses per head of population)

Total expenses
Population

Infrastructure per head of population (value of infrastructure per head of population)

Value of infrastructure
Population

Population density per length of road (population per kilometre of local road)

Population
Kilometres of local roads
(d)  Disadvantage (disadvantage is a key driver of a Council's ability to fund the delivery of services to the community)

Relative Socio-Economic Disadvantage (relative Socio-economic Disadvantage of the municipality)

Index of Relative Socio-Economic Disadvantage by decile

(e)  Workforce turnover (resources are used efficiently in the delivery of services)

Resignations and terminations compared to average staff (number of permanent staff resignations and terminations as a percentage of average number of permanent staff)

Number of permanent staff resignations and terminations × 100
Average number of permanent staff for the financial year

═══════════════

Endnotes

1   General information

See for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

The Local Government (Planning and Reporting) Regulations 2014, S.R. No. 17/2014 were made on 15 April 2014 by the Governor in Council under section 243 of the Local Government Act 1989, No. 11/1989 and came into operation as follows:

Regulations 1–6, 8–12, 13(1), 14, 15, 16(2), 17(1)(3), 18–26 and Schedules 1, 2 (except service performance indicators 8(a), 9(a) and 10(a) and the measures relating to those indicators) and 3 on 18 April 2014: regulation 3(1);

Regulations 7, 13(2), 16(1), 17(2) and service performance indicators 8(a), 9(a) and 10(a) and the measures relating to those indicators in Schedule 2 on 1 July 2015: regulation 3(2).

The Local Government (Planning and Reporting) Regulations 2014 will sunset 10 years after the day of making on 15 April 2024 (see section 5 of the Subordinate Legislation Act 1994).

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided regulation, rule or clause of a Schedule is amended by the insertion of one or more subregulations, subrules or subclauses the original regulation, rule or clause becomes subregulation, subrule or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original regulation, rule or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•     Headings

All headings included in a Statutory Rule which is made on or after


1 January 2001 form part of that Statutory Rule.  Any heading inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.


This includes headings to Parts, Divisions or Subdivisions in a Schedule; Orders; Parts into which an Order is divided; clauses; regulations; rules; items; tables; columns; examples; diagrams; notes or forms. 


See section 36(1A)(2A)(2B).

•     Examples, diagrams or notes

All examples, diagrams or notes included in a Statutory Rule which is made on or after 1 January 2001 form part of that Statutory Rule.  Any examples, diagrams or notes inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, form part of that Statutory Rule.  See section 36(3A).

•     Punctuation

All punctuation included in a Statutory Rule which is made on or after


1 January 2001 forms part of that Statutory Rule.  Any punctuation inserted in a Statutory Rule which was made before 1 January 2001, by a Statutory Rule made on or after 1 January 2001, forms part of that Statutory Rule.


See section 36(3B).

•     Provision numbers

All provision numbers included in a Statutory Rule form part of that Statutory Rule, whether inserted in the Statutory Rule before, on or after


1 January 2001.  Provision numbers include regulation numbers, rule numbers, subregulation numbers, subrule numbers, paragraphs and subparagraphs.  See section 36(3C).

•     Location of "legislative items"

A "legislative item" is a penalty, an example or a note.  As from 13 October 2004, a legislative item relating to a provision of a Statutory Rule is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision.  For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision.  See section 36B.

•     Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of a Statutory Rule.  See section 36(3)(3D)(3E).

2   Table of Amendments

This publication incorporates amendments made to the Local Government (Planning and Reporting) Regulations 2014 by statutory rules, subordinate instruments and Acts.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Local Government (Planning and Reporting) Amendment Regulations 2015,
S.R. No. 47/2015

Date of Making: 9.6.15
Date of Commencement: 1.7.15: reg. 3

Local Government (Planning and Reporting) Amendment Regulations 2017, S.R. No. 64/2017

Date of Making: 27.6.17
Date of Commencement: 1.7.17: reg. 3

Local Government (Planning and Reporting) Amendment Regulations 2019, S.R. No. 37/2019

Date of Making: 28.5.19
Date of Commencement: 1.7.19: reg. 3

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

3   Amendments Not in Operation

There are no amendments which were Not in Operation at the date of this publication.

4   Explanatory details


[1] Reg. 4: S.R. No. 30/2004 as amended by S.R. No. 103/2011.

——

Table of Applied, Adopted or Incorporated Matter

The following table of applied, adopted or incorporated matter was included in S.R. No. 17/2014 accordance with the requirements of regulation 5 of the Subordinate Legislation Regulations 2004.

Statutory Rule
Provision
Title of applied, adopted or incorporated document Matter in applied, adopted or incorporated document

Regulation 5, definition of current assets

Regulation 21

Part 1 of Schedule 3, definitions of current liabilities and restricted cash

Australian Accounting Standards published by the Australian Accounting Standards Board The whole
Regulations 6, 9 and 19 Local Government Model Financial Report published by the Department The whole
Regulations 7 and 10 Local Government Model Financial Report published by the Department Model standard capital works statement
Indicator 10(b) in Schedule 2 Community Care Common Standards Guide published by the Commonwealth The whole
Indicator (d) in Part 4 of Schedule 3 Census of Population and Housing: Socio-Economic Indexes for Areas (SEIFA). Australia, 2011(Catalogue Number 2033.0.55.001) published by the Australian Bureau of Statistics Table 3. Local Government Area (LGA) Index of Relative Socio-economic Disadvantage, 2011
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