ATTACHMENT 2 OF 2 TO ITEM 4.1 - Town of Cambridge

SPECIAL COUNCIL MEETING

16 AUGUST 2017

ATTACHMENT 2 OF 2 TO ITEM 4.1

BUDGET FOR YEAR ENDING 30 JUNE 2018

1 Bold Park Drive Floreat WA 6014T: 08 9347 6000 | F: 08 9347 6060

[email protected]

CONTENTS

Town of Cambridge Page No.

1 INTRODUCTION

Council 1.1Declaration of Rates and Charges 1.2

1. Budget Snapshot 1.42. Overview 1.53. General Funding 1.84. Operations 1.11

4.1 Operating Revenue 1.114.2 Operating Expenditure 1.13

5. Capital and Non-Capital Works 1.165.1 Capital Works 1.175.2 Building Capital Works 1.185.3 Furniture and Equipment Capital Purchases 1.185.4 Plant and Equipment Capital Purchases 1.185.5 Infrastructure Capital Works 1.185.6 Non-Capital Works 1.20

6. Loans 1.217. Reserve and Endowment Lands Account 1.21

2 STATUTORY BUDGET AND NOTES

Statutory BudgetsOperating Budget 2.1Cash Flow Budget 2.2Rate Setting Budget 2.3Rating Information 2.4

NotesNote 1 Significant Accounting Policies 2.5Note 2 Functions/Activities 2.15Note 3 Operating Revenue and Expenditure 2.16Note 4 Rating and Valuations - General Rates 2.17Note 5 Fees and Charges 2.20Note 6 Contributions/Grants 2.21Note 7 Disposal of Assets 2.22Note 8 Gain on Disposal of Land 2.22Note 9 Capital Works Program 2.23Note 10 Depreciation and Amortisation 2.24Note 11 Member's of Council Remuneration 2.25Note 12 Cash at Bank/Investments 2.26Note 13 Loan Facilities 2.28Note 14 Reserves 2.30Note 15 Endowment Lands Account 2.31Note 16 Determination of Opening Funds 2.32Note 17 Trading Undertaking 2.33Note 18 Major Trading Undertaking 2.33Note 19 Major Land Transaction 2.33Note 20 Monies Held in Trust 2.34

Budget Contents

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Town of Cambridge Page No.Budget Contents

3 OPERATING BUDGET

Operating Budget by Program 3.1Operating Budget by Nature and Type 3.2General Purpose Funding 3.3Governance 3.4Law, Order and Public Safety 3.5Health 3.6Education and Welfare 3.7Community Amenities 3.8Recreation and Culture 3.9Transport 3.10Economic Services 3.11Other Property and Services 3.12

General Purpose FundingRates 3.13Financial Services - Rates 3.14General Purpose Grants 3.15General Financing 3.15

GovernanceMembers Expenses 3.16Governance Management 3.17Human Resources 3.18Administration - General 3.19Administration - Customer Services 3.20Administration - Document Management 3.21Financial Services - General 3.22Financial Services - Purchasing/Accounts 3.23Financial Services - Payroll 3.24Information Technology 3.25Administration Centre 3.26

Law, Order and Public SafetyAnimal Control 3.27Ranger Services - Other 3.28Beach Inspections 3.29Compliance 3.30Surf Life Saving Clubs 3.31Community Safety 3.32

HealthHealth 3.33

Education and WelfareCambridge Senior Services - HACC 3.34Welfare Services 3.35Youth Services 3.36

Community AmenitiesWaste Management 3.37Planning 3.38Sustainability Management 3.39

Recreation & CultureWembley Community Centre 3.40Leederville Town Hall 3.41The Boulevard Centre 3.42Bold Park Aquatic Centre 3.43Ocean Beaches 3.45Clubs - Leased Premises 3.46Sports Grounds 3.47Parks 3.48Wembley Golf Complex 3.49Recreation Services 3.54Cambridge Library 3.55Quarry Amphitheatre 3.56

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3 OPERATING BUDGET continued …

TransportRoad Infrastructure 3.57Road Reserves 3.58Depot 3.59Underground Power 3.60Parking Control 3.61

Economic ServicesBuilding Control 3.62Swimming Pool Inspections 3.63

Other Property and ServicesWorks and Engineering - Public Works Overheads 3.64Parks and Landscape - Public Works Overheads 3.65Works and Engineering - Plant Operation Costs 3.66Parks and Landscape - Plant Operation Costs 3.67Building Management 3.68Asset Management 3.69Other Property 3.70

4 CAPITAL AND BUDGET

Capital Budget Summary 4.1Buildings 4.2Furniture and Equipment 4.3Plant and Equipment 4.4Infrastructure - Parks and Reserves 4.5Infrastructure - Roads and Lanes 4.6Infrastructure - Carparks 4.8Infrastructure - Drainage 4.9Infrastructure - Footpaths 4.10

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5 RESERVE/ENDOWMENT LANDS ACCOUNT BUDGET

RESERVE BUDGET 5.1

Area ImprovementWembley/West Leederville Area 5.2Aged Care Services and Facilities 5.2Perry Lake Land Proceeds 5.2

Community FacilitiesGeneral 5.3Wembley Community Centre 5.3Cambridge Senior Services 5.3Wembley Golf Complex 5.3The Boulevard Centre 5.3

Asset ManagementBuildings 5.4Plant 5.4Light Fleet 5.4Equipment 5.4183 Jersey Street 5.4

Waste Management 5.5

Clubs and AssociationsBuildings 5.5Synthetic Courts and Lighting Funds 5.5Car Parks and Surroundings 5.5

Development Contributions - ParkingMedical Zone (SJOG) 5.6Floreat ForumDistrict Centre Zoning 5.6Southport Street Node 5.6Cambridge High Street Node 5.6Wembley Town Centre 5.6Other/Traditional Strip Commercial Centres 5.6

ENDOWMENT LANDS ACCOUNT BUDGET 5.7

Endowment Lands Account 5.8

6 MISCELLANEOUS SCHEDULES

Budget Summary 6.1General Purpose Funding 6.2Disposal of Assets 6.3Grants & Contributions 6.4Carried Forward 6.5Employee Expenses 6.8Non-Capital Works 6.9Depreciation 6.11Building Maintenance 6.13Information Systems 6.14Loan 6.16Activity Based Costing 6.18Clubs Lease Schedule 6.21Out List 6.22

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7 FEES AND CHARGES

General Fees and ChargesAdministration 7.1Rates 7.1Underground Power 7.1

Community Development Fees and ChargesLibrary 7.2Youth Services 7.2Street Party Road Closure 7.2Fitting and Checking of Vehicle Child Restraints 7.2Cambridge Senior Services 7.3

RangerServices Fees and ChargesDog Registrations 7.4Dog Pound 7.4Cat Registrations 7.4Cat Impound and Cat Management Facility Fees 7.4Cat Sterilisation 7.4Administration Fees - Animal Local Laws 7.4Administration Fees - Parking Local Law 7.4Infringement Agency Costs 7.4Tow Away of Vehicles 7.5Bush Fires Act Charges 7.5Impounding Fees 7.5Helicopter Landing Fees 7.5Parking Fees 7.5

Halls and Community CentresThe Boulevard Centre 7.6Wembley Community Centre 7.7Leederville Town Hall 7.8

Sportsgrounds and ReservesLiquor Permits 7.9Filming Licence 7.9Wedding Licences 7.9Commercial Reserve Hire 7.9Commercial Group Fitness Licence 7.9Functions on Reserve 7.9Driver Training 7.9Promotion and Public Sampling 7.9Charges for Reserves 7.10Special Events 7.10Reserve Bond 7.10Floreat Beach Volleyball Courts 7.10Cancellation Fees 7.10Storage at Alderbury Reserve 7.10Henderson Parlk Lights 7.10Holyrood Park Facility 7.10City Beach Rooftop Terrace (Exclusive Use) 7.10City Beach Oval Lights 7.10

Wembley Golf Course 7.11

Bold Park Aquatic Centre 7.13

Quarry Amphitheatre 7.15

Planning, Health and Building FeesPlanning Services 7.17Development Application Fees 7.17Administration Fees - Town Planning Services 7.17Development Assesment Panel Application Fees 7.17Cash-In-Lieu of Parking 7.17Other Information 7.17

Building Service Fees and ChargesBuilding Applications 7.18Building Service Levies 7.18Other Licences/Applications 7.19Administration Fees - Building Services 7.19Local Law - General Applications for Approval 7.19Archive Search - Building Plans or Historical Building Information 7.19

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7 FEES AND CHARGES Cont'd…

Environmentl Health Services Fees and ChargesGeneral Applications for Permits 7.20Health Local Law - Local Law Applications 7.20Food Act 2008 Fees 7.20Offensive Trades 7.20Application to construct/Alter/Extend a Public Building 7.20Septic Tank &ATU Application Fees 7.20Noise Regulation Fees 7.20Administration Fees - Environmental Health Services 7.21

Works Fees and ChargesSecure Sums (Works Bonds) 7.22Parks and Reserves Access Fees and Bonds 7.23Sanitation Charges 7.24

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INTRODUCTION

Town of Cambridge Draft Budget Report

Page 1.1

TOWN OF CAMBRIDGE

Mayor Keri Shannon

COUNCILLORS

COAST WARD

WEMBLEY WARD

Cr Rod Bradley Cr Tracey King Cr Sonia Grinceri Cr Jane Powell Cr Pauline O'Connor (Deputy Mayor) Cr Corinne MacRae Cr Andres Timmermanis Cr Louis Carr

Chief Executive Officer Jason Buckley Director Projects Brett Jackson Corporate and Strategic Director Jason Lyon Manager Finance Roy Ruitenga Manager Information Technology and Communications Steve Platts Manager Human Resources Ann Blakeney-Britter Manager Governance and Contracts Stuart Hobley Community Development Director Cam Robbins Manager Library Services Priya Narula Manager Community Development Carole Lambert General Manager Wembley Golf Course Matthew Day Development and Sustainability Director Marlaine Lavery Manager Development Petar Mrdja Manager Planning Strategies and Economic Development Brett Cammell Manager Health & Compliance John Giorgi Infrastructure Director Chris Colyer Manager Infrastructure (Assets and Design) Peter Maloney Manager Infrastructure Works Jonathon Bell Manager Infrastructure Parks Walter Van Der Loo

COUNCIL

EXECUTIVE


Page 1.2

DECLARATION OF RATES AND CHARGES

In accordance with Section 6.2(1) of the Local Government Act 1995, the Town of Cambridge proposes to adopt the Budget for the period ending 30 June 2018 by an Absolute Majority at a Council meeting to be held on Wednesday 16 August 2018. The following rates and charges are imposed in respect of the Budget. (i) General Rate

(a) A rate of 5.9979 cents in the dollar on all rateable property within the Town of Cambridge assessed on the Gross Rental Valuation (GRV) method (ie. excluding the lands specified in the Cambridge Endowment Lands Act).

(b) A rate 0.2595 cents in the dollar on all rateable property within the Town of

Cambridge as specified in the Cambridge Endowment Lands Act assessed on the Unimproved Valuation (UV) method.

(ii) Minimum Rate

A minimum rate of $976 on all rateable property. (iii) Waste Disposal Fee and Collection Charges

In accordance with Section 68 of the Waste Avoidance and Resource Recovery Act 2007 and the Town of Cambridge Health Local Law, the Town has imposed a Waste Charge levied on all rateable properties in the district that have, or are entitled to have a domestic general waste bin.

Waste Service Collection Charge: • 120 lt general waste bin service (side lift or rear lift service ) $100 per annum • 240 lt general waste bin service (side lift or rear lift service) $500 per annum • 660 lt general waste bin service (weekly collection) $1,100 per annum • 660 lt general waste bin service (single collection) $21 per collection • 240 lt recycling bin service (side lift or rear lift service) $nil per annum • 360 lt recycling bin service (side lift or rear lift service) $nil per annum • 660 lt recycling bin service (weekly service) $650 per annum • 660 lt recycling bin service (single collection) $14 per collection • 240 lt green waste bin service (with 120lt general waste) $55 per annum • 240 lt green waste bin service (with 240lt general waste) $55 per annum

(iv) Waste Service Charge for Non-Rateable Properties and Ratable Properties with

Additional Services:

The following charges are levied on Non-Rateable Properties that receive a rubbish service, or Rateable Properties with a service in addition to the standard entitlement. Charges are levied on a per annum or pro rata amount per service.

• 120 lt general waste bin service (side lift service) $200 per annum • 120 lt general waste bin service (rear lift service) $200 per annum • 240 lt general waste bin service (side lift or rear lift service) $500 per annum • 240 lt recycling bin service (side lift or rear lift service) $48 per annum • 360 lt recycling bin service (side lift or rear lift service) $58 per annum • 240 lt green waste bin service $55 per annum


Page 1.3

• Supply of an additional 120 lt general waste bin $70 • Supply of an additional 240 lt general waste bin $70 • Supply of an additional 240 lt recycling bin in excess of policy $70 • Supply of an additional 360 lt recycling bin in excess of policy $115 • Supply of an additional 240 lt green waste bin $70 • Supply and deliver 660 lt waste bin $610

• Exchange 120 lt for a 240 lt general waste bin $87 • Exchange 240 lt for a 120 lt general waste bin $nil

(v) Community Leased Properties and Facilities

The following charges are levied on community leased properties and facilities. Charges are levied on a per annum or pro rata amount per service.

• 240 lt general waste bin service (rear lift service) $327 per annum • 660 lt general waste bin service (rear lift service) $1,100 per annum

(vi) Instalment Administration Fee and Interest

An Administration Fee of $8.00 per instalment and instalment interest of 5.5% be charged on rates and service charges for those ratepayers selecting the instalment option in accordance with Section 6.45(3) and 6.13 of the Local Government Act 1995. The administration fee or instalment interest will not apply to entitled pensioners or eligible seniors.

(vii) Late Payment Interest

Late payment interest of 11% per annum, calculated on a daily basis, to be charged on rates and service charges which are outstanding from the due date (35 days after issue of the assessment notice) until the date prior to the outstanding amounts being paid, in accordance with Section 6.51(1) of the Local Government Act 1995. Late payment interest shall not apply to entitled pensioners or eligible seniors.

(viii) Fees and Charges

The fees and charges to be imposed have been adopted in accordance with the supporting schedule of fees and charges included in the Budget.

KERI SHANNON JASON BUCKLEY MAYOR CHIEF EXECUTIVE OFFICER

16 August 2017


Page 1.4

2017/2018 - DRAFT BUDGET REPORT

1. BUDGET SNAPSHOT

The following table provides a quick overview of the main features of the 2017/2018 draft budget.

1. Increase in General Rates 1.50%

2. Increase in Rateable Properties (Growth) 2.90%

3. Rate Revenue $25,643,500

4. Contributions and Grants for Capital Works $2,017,000

5. Proceeds from sale of assets $14,091,000

6. Operating Revenue (excl. Rates, Asset Sales & Capital Contributions) $24,430,500

7. Operating Expenditure (excl. the Underground Power Project) $48,967,500

8. Underground Power $17,826,500

9. Capital Works $11,086,500

10. Transfers to the Endowment Lands Account $13,394,000

11. Transfers to Reserves $7,798,500

12. Transfers from Reserves $19,448,000

13. Transfers from the Endowment Lands Account $6,630,000


Page 1.5

2. OVERVIEW General Overview The 2017/2018 draft budget for the Town of Cambridge has been developed by applying a 1.5% increase in general rates. This increase reflects the underlying increase in the cost of services and allows the rate funds allocated for infrastructure renewal to be increased. Rate increases between individual properties will vary however, due to the general revaluation of the gross rental value of rateable properties. Further details are provided under the rate revenue section of this introduction. Rate revenue represents 28% of the Town’s main sources of funds for this year's budget. Other funding sources include:

• Cash operating revenues of $26.5 million with $19.4 million from fees and charges. • $13.8 million proceeds from the sale of land assets. • The Endowment Lands Account, funding $6.6 million with a $4 million transfer to the

Area Improvement Reserve and the balance for capital works. • Reserve funding of $19.4 million, with $17.8 million allocated to the underground

power program.

These funds are shown in the chart below.


Page 1.6

Budgeted cash operating expenses total $58.1 million. This includes $17.8 million set aside for the underground power project being undertaken this year. An amount of $13.4 million is transferred to the Endowment Lands Account, with $11.2 million from St Johns Wood Estate land sales, $340k from City Beach Shopping Centre land and the balance from internal loans and interest earnings. Similarly, $7.8 million is transferred to Reserves including a $4 million transfer from the Endowment Lands Account, a $660k contribution towards the City Beach Surf Life Saving Club Building panel wall sealing and $333k of land sales from the Catalina Estate, with the remaining balance from plant proceeds, club contributions, interest, and rates. Capital works total $11.1 million and features $920k for the replacement of heat pumps at the Bold Park Aquatic Centre, $660k set aside for the City Beach Surf Life Saving Club Building, $350k for a coastal playground/community facility at Beecroft Park, $250k for the redesign, hospitality feasibility and leasing of the Floreat Beach Kiosk, $400k for a drainage sump and park at 77 McCourt Street, Wembley with the balance being made up primarily of parks and roads infrastructure works.

The main items in the capital works program for this year are listed over page.


Page 1.7

Capital Budget Budget Funding Funding Major works $100k plus 2017/2018 2017/2018 Source

$ $

BUILDINGS City Beach Surf Club (Cash Reserve for Panel Sealing) Amount withheld from contractor 660,000 (660,000) Endow Bold Park Aquatic Centre - Replacement of large heat pumps and BMS 920,000 (920,000) Endow Coastal Playgroup/Community Facility - Beecroft Park 350,000 (350,000) Endow Floreat Beach Kiosk - Detail design of preferred option 200,000 (200,000) Endow Wembley Golf Course - Machinery Shed 150,000 (150,000) Endow North West Lake Monger - New Public Toilets 150,000 Rutter Park - Public toilet 125,000

FURNITURE AND EQUIPMENT Payroll & HR Systems Module & On-Line Kiosk 100,000

PLANT AND EQUIPMENT Parking Ticket Machines (Upgrade Credit Card reader) 255,000

INFRASTRUCTURE - PARKS AND RESERVES Various Parks - Bores and pumpes renewals 305,000 City Beach - Lighting Replacement Stage 1 240,000 (240,000) Endow West Coast Highway and Helston Park Irrigation Replacement 240,000 (80,000) Contribution Various Parks - Playground Replacement 120,000

INFRASTRUCTURE - ROADS AND LANES Grantham St (Seymour - Kirkdale) 335,000 (224,000) MRWA Rehab Newry St (Floreat Ave - Selby Street) 242,000 (228,000) R2R Connor Lane 239,000 Edeson Lane 225,000 Clohessy Lane 210,000 Pre works for Asphalt Program 2018/19 150,000 Kincardine Cr (Peebles - Kirkdale) 140,000 (130,000) R2R Loftus St Through lanes (Cambridge - Railway) 125,000 (83,000) MRWA Rehab Pindari Rd 109,000 Oceanic Dr Eastbound (Branksome - West Coast Highway) 106,000 (71,000) MRWA Rehab Abbotsford St - widen to allow parking both sides 100,000 (100,000) Dev Res Harborne St - Dodd to Powis - extend right turn queuing lane 100,000

INFRASTRUCTURE - DRAINAGE Drainage sump and park at 7-77 McCourt Street 400,000 (100,000) CF Clanmel Road - enlarge 260m of pipe 140,000 Drainage pit and pipe rehabilitation 100,000


Page 1.8

3. GENERAL FUNDING Local Government budgets typically feature a source of general funds (otherwise known as General Purpose Funds) which are discretionary funds applied to works and services. General Funding comprise of rates, general purpose grants, general financing (excluding interest on cash reserves) and the Wembley Golf Course dividend. Out of the $28.2 million of general funds, $22 million (76%) is allocated to operations and $6.2 million (22%) is applied to capital works. This leaves the remaining funds of $0.5 million (2%) available for transfers to general reserves and the endowment lands account.

Sources of General Purpose Funds

Application of General Purpose Funds


Page 1.9

Application of General Purpose Funds Budget Budget Budget Budget

2016/2017 2017/2018 % Change $ Change

$ $ +/(-) +/(-)

General Purpose Funding

Rates 24,554,000 25,643,500 4.4% 1,089,500

General Purpose Grant 959,500 432,000 (55.0%) (527,500)

General Financing 450,000 477,500 6.1% 27,500

Wembley Golf Course Dividend 1,674,000 1,674,000 0.0% 0

Total General Purpose Funds 27,637,500 28,227,000 2.1% 589,500


Applied to Operations 21,050,000 21,555,500 2.4% 505,500

Applied to Reserves 360,000 510,000 41.7% 150,000

Applied to ELA 0 0 0.0% 0

Applied to Loan Principal repayments 19,500 (100.0%) (19,500)

21,429,500 22,065,500 3.0% 636,000

Applied to Capital Works:

Land & Buildings 233,000 615,000 163.9% 382,000

Furniture and Equipment 985,500 842,000 (14.6%) (143,500)

Plant and Equipment 47,000 277,000 489.4% 230,000

Infrastructure - Parks and Reserves 1,468,000 870,000 (40.7%) (598,000)

Infrastructure - Roads and Lanes 2,492,500 2,561,000 2.7% 68,500

Infrastructure - Carparks 172,000

Infrastructure - Drainage 312,000 585,000 87.5% 273,000

Infrastructure - Footpaths 670,000 239,500 (64.3%) (430,500)

6,208,000 6,161,500 (0.7%) (46,500)

Total Application of Funds 27,637,500 28,227,000 2.1% 589,500


Page 1.10

In terms of the application of these discretionary funds, the Town has increased the amount allocated to the capital and non-capital works program over a number of years. It achieved a position where it could fully fund its depreciation from rates in 2011/2012. However, ongoing investment in new/renewed infrastructure and the revaluation of its fixed asset holdings (excluding land) has increased depreciation to $8.8 million.

Assets will continue to be revalued based on a three year cycle and it’s the Town's objective to ensure depreciation is fully funded from rates. Looking ahead, this will require an increase in the amount of rate funding allocated to capital works over successive years.

0123456789

10

Mill

ions

Asset Funding from Rates

Actual Capex funding from rates Asset Depreciation

Budget Budget Budget2015/2016 2016/2017 2017/2018

Depreciation (A) $7,800,000 $8,600,000 $8,755,000

Capital Asset Works $5,928,000 $6,208,000 $6,161,500Non-Capital Asset Works $1,104,000 $1,100,500 $1,146,500Reserve Transfers: future renew al $774,000 $748,500 $898,500

Total Works & Provisions (B) $7,806,000 $8,057,000 $8,206,500

Difference (A) - (B) -$6,000 $543,000 $548,500Percentage of Rates 33.6% 33.1% 31.9%


Page 1.11

4. OPERATIONS 4.1 Operating Revenues

Rates The proposed increase in the Gross Rental Value (GRV) rate-in-the-dollar increase of 1.5% has been based on an estimate of the underlying increase cost of local government services. The overall increase in rate revenue is 4.4% compared to previous years due to the growth in the number of new properties established within the Town. The general rate increases (i.e. excluding growth in rateable properties) over the last ten years is detailed below:-

Rates Revaluation Every three years, a review of the Gross Rental Value of all rateable properties within the district is undertaken by the Valuer General's Office. New property values will apply from 1st July 2017. The Town does not receive any more or any less from the revaluation, however, it does affect the rate charge between individual properties. As a result of the revaluation, increases (and decreases) in the rates charges for individual properties will vary from the publicized general rate increase of 1.5%. Generally speaking, properties in the east of the Local Government district will see a reduction in rates and properties in the western side will generally see an increase, reflective of the change in valuations.

Budget Budget Budget Budget2016/2017 2017/2018 $ Change % Change

$ $ +/(-) +/(-)$24,554,000 $25,643,500 $1,089,500 4.4%$2,590,500 $1,975,500 ($615,000) (23.7%)$2,969,000 $2,017,000 ($952,000) (32.1%)

$16,224,000 $13,815,000 ($2,409,000) (14.8%)$18,540,000 $19,372,000 $832,000 4.5%$1,488,500 $2,643,000 $1,154,500 77.6%

$23,069,500 $440,000 ($22,629,500) (98.1%)89,435,500 65,906,000 ($23,529,500) (26.3%)

Operating Grants,Subsidies and ContributionsNon Operating Grants,Subsidies and ContributionsProfit on asset disposals

Rates

Interest earningsOther revenue/income

Fees and charges


Page 1.12

The Endowment Lands Act also requires the Town to apply an Unimproved Value to rateable properties in the Endowment Lands Area (ELAr) as a secondary step. This again redistributes the portion of rates between properties, but only within the ELAr. Again, the Town does not receive any more or any less rates, but it does mean that the extent to which rate charges vary within the ELAr will not only depend on the relative changes across the whole district in the Gross Rental Value, but will also reflect the relative changes to the Unimproved Value of rateable properties within the ELAr. Further details are provided in the Statutory Notes - Note 4. Fees and Charges Overall fees and charges have increased by 4.5% or $832k. This will be the first full year of operation for both the newly constructed Wembley Golf Course hospitality facility and miniature golf facility, which are expected to generate $680k and $1.1million in annual revenue respectively. Profit on Asset Disposals This year’s budget provides for a gain on disposal of assets of $13.8 million predominantly related to land sales from St John Woods ($11.2 million) and Catalina Estate ($2.2 million). Funds from the Catalina Estate are reinvested into the development of future stages. This year the Town will receive a net $333,500. Interest Earned The budget for interest earnings increases significantly by $1.2 million predominantly due to additional reserve interest earnings of $757k, reflective of the current balance of the Area Improvement Reserve from proceeds of the Perry Lakes Estate development. Interest earnings from the Endowment Lands Account add a further $128k as a result of proceeds received from St John Woods land sales. Municipal interest earnings increase only marginally by $27.5k. Grants & Contributions Non-operating grants and contributions for this year of $2 million includes $1.1 million of grant funding for road infrastructure works, and a $660k contribution towards a maintenance reserve established for future panel sealing of the City of Perth Surf Club building. Other Revenue During the 2016/2017 financial year, the Town received $22.6 million from the State Government being the balance contribution for the Perry Lakes Estate Redevelopment. This explains the difference in revenue between the budget year and the previous financial year.


Page 1.13

4.2 Operating Expenditures

Employee Costs The overall increase in employee costs factors in a general 2% increase in employee salaries and wages. In addition, a full year of operations for the miniature golf increases the wages budget and likewise, additional staff in community development (club development officer), strategic town planning and Wembley Golf Course operations also adds to the wages budget. The chart below shows employee expenses which enable the Town to deliver its services and capital works, and includes all costs for salaries, long service leave, superannuation, workers compensation, training, fringe benefits tax, uniform/clothing and car allowance.

Notes: 1. In 2008/2009, the town assumed management control of the Wembley Golf Course,

which was previously contracted out. 2. In 2015, the refurbished and expanded Bold Park Aquatic Centre opens and becomes

fully operational for 2015/16 financial year. 3. This year includes a new Manager Strategic Planning & Economic Development

position, a part time community development officer position and a Wembley Golf Course position.

Budget Budget Budget Budget2016/2017 2017/2018 $ Change % Change

$ $ +/(-) +/(-)$19,567,000 $20,556,000 $989,000 5.1%$15,299,600 $33,175,300 $17,875,700 116.8%$1,824,700 $1,836,700 $12,000 0.7%$8,639,500 $8,755,000 $115,500 1.3%$1,074,000 $1,151,000 $77,000 7.2%

$478,200 $466,000 ($12,200) (2.6%)$730,500 $854,000 $123,500 16.9%115,000 59,500 ($55,500) (48.3%)

$47,728,500 $66,853,500 $19,125,000 40.1%

Interest expensesInsurance expensesOther Expenditure

Employee costsMaterials and contractsUtilities (gas, electricity, w ater etc.)Depreciation on non-current assets

Loss on disposal of assets


Page 1.14

Notes: 1. Management and staffing of the Wembley Golf Course Hospitality Facility is outsourced

under a management contract. 2. Waste Disposal Services and Beach Inspections are under contract.

FTE No. FTE No. FTE No.

Governance- Chief Executive 3.0 3.0 3.0 3.0 0.0 0.0

3.0 3.0 3.0 3.0 0.0 0.0Corporate and Strategic- Director 2.0 2.0 2.0 2.0 0.0 0.0- Finance, Property & Other Services 12.2 13.0 12.2 13.0 0.0 0.0- Information Systems 5.0 5.0 5.0 5.0 0.0 0.0- Records 2.6 3.0 2.6 3.0 0.0 0.0- Customer Services 4.2 6.0 4.2 5.0 0.0 -1.0- Human Resources 2.8 3.0 2.8 3.0 0.0 0.0- Governance 3.6 4.0 3.6 4.0 0.0 0.0

32.4 36.0 32.4 35.0 0.0 -1.0Community Development- Director 1.0 1.0 1.0 1.0 0.0 0.0- Community Development 5.1 6.0 5.5 8.0 0.4 2.0- Bold Park Aquatic Centre 15.7 27.0 15.3 25.0 -0.4 -2.0- Community Facilities 4.6 6.0 4.3 5.0 -0.3 -1.0- Senior Services 11.7 17.0 11.8 19.0 0.1 2.0- Youth Services 2.0 3.0 2.0 3.0 0.0 0.0- Cambridge Library 13.5 21.0 13.6 24.0 0.1 3.0- Wembley Golf Complex 31.9 34.0 32.7 33.0 0.8 -1.0

85.5 115.0 86.2 118.0 0.7 3.0Development and Sustainability- Director 2.0 2.0 2.0 2.0 0.0 0.0- Planning 8.7 12.0 9.7 11.0 1.0 -1.0- Building 2.0 3.0 2.0 3.0 0.0 0.0- Health 2.0 2.0 2.0 2.0 0.0 0.0- Compliance 4.0 3.0 4.0 4.0 0.0 1.0- Rangers 11.4 12.0 11.4 13.0 0.0 1.0- Sustainability & Travel Smart 1.5 2.0 1.5 2.0 0.0 0.0

31.6 36.0 32.6 37.0 1.0 1.0Infrastructure- Director 2.0 2.0 2.0 2.0 0.0 0.0- Works and Engineering (Admin) 8.0 8.0 8.0 8.0 0.0 0.0- Works and Engineering (External) 9.0 9.0 9.0 9.0 0.0 0.0- Parks and Landscape (Admin) 3.0 3.0 3.0 3.0 0.0 0.0- Parks and Landscape (External) 20.0 20.0 20.0 20.0 0.0 0.0- Administration 2.0 2.0 2.0 2.0 0.0 0.0- Building Management 3.0 3.0 3.0 3.0 0.0 0.0- Waste Management 2.0 2.0 2.0 2.0 0.0 0.0- Asset Management 3.0 3.0 3.0 3.0 0.0 0.0

52.0 52.0 52.0 52.0 0.0 0.0

Total 204.5 242.0 206.2 245.0 1.7 3.0

ChangeBudget Budget

2016/2017 2017/2018


Page 1.15

Materials and Contracts Materials and contracts costs have increased by 116.8% or $17.9 million in comparison to last year which is due to the inclusion of the underground power project. Excluding the underground power project, materials and contracts costs have increased marginally by 0.2% from $15.3 million to $15.33 million. A decrease in the waste collection contract cost had a significant bearing on the minimal increase. Underground Power This year's operational budget expenditure includes monies set aside for the Underground Power project, following project approval under Round six of the State Underground Power Program for North, East and West Floreat. Funding is split between the Property Owners, the Town and the State Government by 50%/40%/10% respectively. The bid to include the fourth project in the Wembley/West Leederville area was unsuccessful, however, the project has been incorporated into the budget and will be funded by both the Town and property owners. The underground power project will be managed by Western Power and is set to commence during the 2017/2018 year, with an amount of $17.8 million set aside and a further $22.9 million allocated in the 2018/2019 budget year, funded by the Area Improvement Reserve. Charges to the property owner will occur in 2018/2019 and will include a range of payment options, up to ten years. Interest Expenses Interest expenses have increased by 7.2% compared to last year's budget, which includes interest on the internal loans sourced from the Endowment Lands Account (ELA). The internal loans were raised to fund the City Beach Commercial Precinct, the Wembley Golf Course hospitality facility and miniature golf facility. Ongoing external loans with WA Treasury Corporation of $11 million relate predominantly to the funding of the Wembley Golf Course driving range and golf shop.


Page 1.16

5. CAPITAL AND NON CAPITAL WORKS Expenditure over $5k on asset creation, replacement or renewal is classified as Capital Works. Non-Capital Works are identified as separate items in the operating expenses, representing asset maintenance and improvement works that are not recurrent, and are below the capital threshold. Details are on pages 6.5 and 6.6. The following summarises the allocation of funds towards the renewal, upgrade and development of assets for both capital and non-capital works.

Budget Budget

2016/2017 2017/2018Source of FundsRates 7,308,500 7,308,000Sale of Plant 591,000 320,000Grants/Contributions 3,025,000 1,304,000Loans 2,800,000 0Reserves 3,419,000 18,989,500Endowment Lands Account 1,380,000 2,630,000Carried Forward 3,287,500 100,000Total 21,811,000 30,651,500

Application of Funds

Capital Works 19,926,500 11,086,500Non Capital Works * 1,884,500 19,565,000Total 21,811,000 30,651,500

* Includes Underground Power $17.8 million


Page 1.17

5. CAPITAL AND NON CAPITAL WORKS (continued) This year, the increase in rate funding allocated to the capital and non-capital programs has primarily been allocated to ongoing development of the Town's parks, roads and laneways improvements and replacing footpaths.

5.1 Capital Works The capital works sources and application of funds are shown below:

Budget Budget2016/2017 2017/2018

6,208,000 6,161,500591,000 320,000

2,909,000 1,278,0002,800,000 02,901,500 597,0001,380,000 2,630,0003,137,000 100,000

19,926,500 11,086,500

Land nilBuildings 2,925,000 3,006,000

1,740,500 897,000

1,421,500 1,009,000

6,553,500 1,190,000

5,691,500 3,847,000

213,000

760,000 685,000Footpaths 804,500 239,500Bus 30,000 0

Total 19,926,500 11,086,500

Roads and LanesParks and ReservesPlant and Equipment

DrainageCarparks

LoansGrants/ContributionsSale of Plant

Carried Forward

Rates

Endowment Lands Reserves


Total

Source of Funds

Furniture and Equipment


Page 1.18

5.2 Building Capital Works Building works of $3 million include the following significant projects: Bold Park Aquatic Centre - Replacement of large heat pumps and BMS A budget of $920k has been set aside for the replacement of the large heat pumps at the Bold Park Aquatic Centre The existing heat pumps are approximately twenty years old and approaching their end of life expectancy and require replacing. Coastal Playgroup/Community Facility - Beecroft Park An amount of $350k has been budgeted for a new coastal playgroup and community facility at Beecroft Park. The facility will comprise of a new multi-purpose pavilion for both the Coastal Playgroup and other hirers. Floreat Beach Kiosk A hospitality feasibility and leasing study will be undertaken of the existing Floreat kiosk and change rooms facility at Floreat Beach with a detailed design to be prepared of the preferred option. The total cost has been budgeted at $250k. City Beach Surf Life Saving Club Building (Cash Reserve for Panel Sealing) An amount of $660k has been provisioned and transferred to a building maintenance reserve for ongoing future maintenance of the City Beach Surf Life Saving Club Building. 5.3 Furniture and Equipment Capital Purchases Total furniture and equipment budget of $897k includes the following main budget items:

• Asset replacement of various information system assets at a total cost of $260k. • Business system upgrades and enhancements at a total cost of $370k.

5.4 Plant and Equipment Capital Purchases An amount of $1 million has been budgeted for plant and equipment acquisitions for the 2017/2018 financial year, with $315k being received from the trade-in of vehicles and plant. This includes the replacement of the works operations side lifter tipper truck at a net changeover cost of $150k. 5.5 Infrastructure Capital Works Parks and Reserves Proposed works amount to $1.2 million. The significant projects included are: • West Coast Highway and Helston Park - Replace Irrigation System. An amount of $240k

has been set aside for the replacement of the irrigation system which is some forty years old and subject to regular break downs and repairs. Main Roads will contribute $80k towards the project.

• City Beach - Lighting Replacement Stage 1 – An amount of $240k is set aside in the

budget to commence replacement of the high mast lighting at City Beach, given their age and current inadequate lighting capability.


Page 1.19

Roads and Lanes The total roads and lanes spend is $3.8 million for the budget year, of which $1.1 million is funded by government grants and contributions. Major new road works projects include $100k for widening Abbotsford Street to allow for parking on both sides funded by reserves and $100k for the extension of the right turn queuing lane at Harborne Street (Dodd Street to Powis Street).

The road surfacing budget totals $2.2 million, enabling roads to be resurfaced in accordance with the Town's road resurfacing program. The major resealing works occur at Grantham Street (Seymour Avenue to Kirkdale Street) with a budget of 335k with $224k funded by Main Roads.. Roads to recovery projects include Kincardine Cr (Peebles - Kirkdale) with a budget of $140k and Newry St (Floreat Ave - Selby Street) with a budget of $242k. The budget also provides for the upgrade of three new laneways including Clohessy Lane ($210k), Edeson Lane ($225k) and Connor Lane ($239k). Carparks A new asset class has been established for the replacement and upgrades of various carparks with $213k set aside. Locations include the Quarry Amphitheatre, Leederville Memorial Gardens, Lake Monger Recreation Club car park, City Beach Commercial Precinct and the Administration Centre. Drainage The 2017/2018 budget sets aside $685k for drainage works, in accordance with the Town's five year drainage program, which includes $400k for a drainage sump and improvement at 77 McCourt Street. An amount of $100k is set aside for drainage pipe and pit rehabilitation. Footpaths An amount of $240k has been budgeted for with respect to the Town’s footpath infrastructure. Replacement of slab paths with insitu concrete costs $130k.


Page 1.20

5.6 Non-Capital Works The non-capital works sources and application of funds are shown below:

The most significant non capital works, i.e. those $40,000 and above are:

Budget Budget2016/2017 2017/2018

Source of Funds

Rates 1,100,500 1,146,500

Grants/Contributions 116,000 26,000

Reserves 517,500 18,392,500

Carried Forward 150,500

Total 1,884,500 19,565,000


Parks & Reserves 1,214,000 1,268,000

Road Infrastructure 264,500 61,000

Buildings 406,000 409,500

Underground Power 17,826,500

Total 1,884,500 19,565,000

Budget Funding Funding2017/2018 2017/2018 Source

$ $

Underground Power Project 17,826,500 (17,826,500) Area Res

Perry Lakes Water Replenishment - Detail design 250,000 (250,000) Area Res

Treescape Plan – Priority and Precinct Streets Planting Programs 100,000

Lake Monger - Design & Cost Estimates (Detailed Area Plans) 75,000 (75,000) Area Res

Pine/Ficus/Palm Trees Management 70,000

Arboricultural Risk Management Works 60,000

Bore & Pump Maintenance 60,000 (60,000) Golf Surplus

Various Sportsgrounds - Replace sports facilities 50,000

Ecozone Program 50,000

Natural Area Strategy - Phase 1 Current Status and Future Directions 50,000

Various furniture replacement 50,000

Challanger Parade - Dune Fence removal 40,000

Lake Monger Reserve - Manage Rehabilitation Zone 40,000 (26,000) Contribution

Drainage Assessment & Inspection (CCTV) 40,000


Page 1.21

6. LOANS & CAPITAL FINANCING The 2017/18 budget incorporates loan funding for the following projects:

• Wembley Golf Course Miniature Golf Project - internal loan for $3.8 million sourced from the Endowment Lands with interest and principal repayments ($138k) made to that account. This was previously an external loan with WA Treasury and paid out in June 2017 and refinanced utilizing the Town's internal loan structure.

• City Beach Precinct - internal loans were funded from the Endowment Lands Account

to fund City Beach Restaurants $6.15 million ($5.8 million)* and City Beach Surf Club (50%) for $2.35 million ($2.2 million)*. Interest and loan principal repayments are made to that account.

• Wembley Golf Course Hospitality Facility - internal loan for $11.6 million ($11.6

million)* sourced from the Endowment Lands Account with interest and principal repayments (441k) made to that account.

• Wembley Golf Course Driving Range and Golf Shop - external loan of $11 million

($9.5 million)* with interest and principal repayments to WA Treasury Corporation provisioned for in the budget.

*The figures in brackets represent the loan principal outstanding as at 30 June 2017. 7. RESERVES AND THE ENDOWMENT LANDS ACCOUNT Reserves The table below lists the funds transferred to the Town's main Reserve funds, including interest earnings of $1,047,000.

The Area Improvement Reserve receives $4 million from the Endowment Lands Account (ELA), representing the transfer of a loan with respect to the Wembley Golf Course miniature golf facility. The Area Improvement Reserve is used temporarily to fund the Miniature Golf project until such time as the proceeds from St Johns Wood land sales are deposited in the ELA - providing the capacity to raise the internal loan. In addition, $333k has been budgeted to be received from land sales within the Catalina Estate (Tamala Park) in Wanneroo, for which the Town has a one twelfth share. It is expected this amount will increase and continue over the next 10 to 15 years as the land subdivision is completed and lots sold. The Asset Management Reserve receives $1.5 million of funding with $315,000 from trade in proceeds and a further transfer of $160,000 to cover change-over prices for plant and vehicles. An amount of $660,000 is transferred to establish the newly created "City of Perth Surf Club Panel Wall Sealing Reserve Fund".

Budget2017/2018

$

Transfers to ReservesArea Improvement 5,249,000Community Facilities 33,000Asset Management 1,551,000Waste Management 179,000Clubs and Associations 707,500Development Contributions - Parking 79,000Development Contributions - Public Arts 0

7,798,500


Page 1.22

The Waste Management Reserve receives an amount of $160,000 for the amortisation of waste bins, which are charged through the waste fee. The Clubs and Associations - Buildings Reserve receives $426,000 of funding attributable to contributions from the Town and Community Associations under the community leasing policy. The Clubs and Associations - Synthetic Court and Lightings Reserve receives $201,000 of funding attributable to contributions from the Town and Community Associations under the community leasing policy. The Clubs and Associations - Car Parks and Surroundings Reserve receives $46,500 of funding attributable to contributions from the Town and Community Associations under the community leasing policy. Below, transfers from reserves for works and services are summarised.

Drawing on the Area Improvement Reserve are the following items:

• Underground Power Project $17,826,500 • Perry Lakes Water Replenishment Investigation $250,000 • Lake Monger Detailed Area Plans $75,000 • 39 Southport Street Loan Interest Repayments $47,500

Drawing on the Asset Management Reserve is $240,000 for the replacement of works and parks plant and, $492,000 for the replacement of light fleet. The Clubs and Associations - Reserve provides a transfer of $313,000 for maintenance of sports clubs leased buildings, including non-capital works.

Budget2017/2018

$

Transfers from ReservesArea Improvement 18,199,000Community Facilities 0Asset Management 754,000Waste Management 0Clubs and Associations 395,000Development Contributions - Parking 100,000Development Contributions - Public Art 0

19,448,000


Page 1.23

The Endowment Lands Account The Endowment Lands Account receives $11.2 million from the sale of St Johns Wood Estate land lots and a further $340k from the City Beach Shopping Centre (The Boulevard) net sale. Another $908,500 of principal repayments from the City Beach Commercial Precinct, Wembley Golf Course hospitality and miniature golf loans is transferred to the Endowment Lands Account.

In addition, ‘Internal loans’ to the Wembley Golf Course for the driving range project and hospitality facility and the City Beach Commercial Precinct which includes the commercial restaurants and City Beach Surf Club (50%), sees interest paid to the ELA of $795,500.

Application of funds from the ELA funds total $4.88 million and includes:

• Bold Park Aquatic Centre Replacement of heat Pumps and BMS $920,000 • City Beach Surf Club Panel Sealing $660,000 • Coastal Playgroup/Community Facility - Beecroft Park $350,000 • City Beach Lighting Replacement $240,000 • Floreat Beach Kiosk Detail design of preferred option $200,000 • Wembley Golf Course - Machinery Shed $150,000 • Challenger Pde Pedestrian & Crossing Improvements $60,000 • Floreat Beach Kiosk Hospitality Feasibility & Leasing $50,000

JASON LYON JASON BUCKLEY DIRECTOR CORPORATE & STRATEGIC CHIEF EXECUTIVE OFFICER 16 August 2017

Budget2017/2018

$

ENDOWMENT LANDS ACCOUNT

Internal Loan Interest paid to the ELA 795,500Interest on Loan - Wembley Golf Course Range and Pro Shop 104,500Interest on Loan - Wembley Golf Course Hospitality 316,000Interest on Loan - Wembley Golf Course Miniature Golf 119,500Interest on Loan - City Beach Commercial Precinct 255,500

Principal Repayments transferred to ELA 908,500Loan Principal Repayments - Wembley Golf Course Hospitality 440,500Loan Principal Repayments - Wembley Golf Course Miniature Golf 138,000Loan Principal Repayments - City Beach Commercial Precinct 330,000

STATUTORY BUDGET

Town of CambridgeOperating BudgetFor the Year Ending 30 June 2018

Actual Budget Forecast Budget2015/2016 2016/2017 30 Jun 2017 2017/2018

$ $ $ $

REVENUEGeneral Purpose Funding (25,319,653) (27,105,500) (28,494,555) (28,818,000)Governance (124,412) (106,000) (134,769) (116,000)Law, Order and Public Safety (152,912) (142,500) (170,693) (147,500)Health (99,851) (88,500) (112,241) (98,500)Education and Welfare (1,128,634) (1,136,000) (1,161,374) (1,172,000)Community Amenities (2,703,718) (2,627,000) (2,680,110) (2,575,000)Recreation and Culture (9,537,178) (11,803,500) (11,768,034) (12,498,000)Transport (2,490,790) (2,526,000) (2,553,053) (2,440,500)Economic Services (443,299) (461,000) (460,441) (461,000)Other Property and Services* (2,333,908) (24,246,500) (24,168,776) (1,747,500)

(44,334,354) (70,242,500) (71,704,046) (50,074,000)

EXPENDITUREGeneral Purpose Funding 669,467 631,000 630,531 660,000Governance 1,824,472 1,846,500 1,867,748 1,928,000Law, Order and Public Safety 1,746,367 1,965,000 2,168,789 2,159,500Health 553,260 484,000 506,473 498,000Education and Welfare 1,795,772 1,796,500 1,749,619 1,823,000Community Amenities 6,344,404 6,759,000 6,482,907 6,704,000Recreation and Culture 19,040,368 21,221,000 20,851,486 22,480,500Transport** 9,032,182 8,874,000 8,599,648 26,726,000Economic Services 576,948 657,000 521,585 635,500Other Property and Services 3,292,051 3,379,500 3,028,898 3,179,500

44,875,291 47,613,500 46,407,684 66,794,000

Net (Increase)/Decrease 540,937 (22,629,000) (25,296,362) 16,720,000

CONTRIBUTIONS/GRANTS FOR THEDEVELOPMENT OF ASSETSLaw, Order and Public Safety (525,000) (660,000)Education and Welfare (24,000) (17,500)Community Amenities (190,000) (198,000) (258,549) (151,000)Recreation and Culture (959,013) (753,000) (648,707)Transport (1,435,493) (1,994,000) (1,058,250) (1,206,000)Other Property and Services (27,363,636)

Net contributions/grants (30,473,142) (2,969,000) (1,983,006) (2,017,000)

DISPOSAL OF ASSETS

Governance 1,621 (9,500) 11,365 7,500Law, Order and Public Safety 7,148 18,500 16,853 4,000Health 4,500 (5,000)Education and Welfare 3,500 5,579Community Amenities (3,500) 2,364Recreation and Culture (36,997) (3,500) (5,771) 7,000Transport 267,482 (1,956)Economic Services 2,747 1,000Other Property and Services (4,699,895) (16,119,000) (3,070,634) (13,770,000)(Gain)/Loss on Disposal (4,457,894) (16,109,000) (3,042,200) (13,755,500)

Change in net assets resulting from operations

(Gain)/Reduction (34,390,098) (41,707,000) (30,321,568) 947,500

*2016/2017 Budget and Actuals include $22.6 million contribution Income from State Government in respect of the Perry Lakes Redevelopment**2017/2018 Budget includes Underground Power of $17.8 million in operating expenditure and is funded by Area Improvement Reserve.

________________________________________________________________________________________Page 2.1

Town of CambridgeCash Flow BudgetFor the Year Ending 30 June 2018


Notes $ $ $ $

Cash flows from operating activities

PaymentsEmployee costs (17,683,544) (19,567,000) (19,337,698) (20,556,000)Materials and contracts (20,272,883) (15,299,600) (14,481,077) (33,175,300)Utilities (gas, electricity, water, etc.) (1,560,722) (1,824,700) (1,936,814) (1,836,700)Insurance expenses (418,066) (478,200) (457,813) (466,000)Interest Payments 13 (736,837) (1,074,000) (1,022,296) (1,151,000)Other expenditure (718,134) (730,500) (771,219) (854,000)Goods and Services Tax Payable (124,455)

(41,390,186) (38,974,000) (38,006,917) (58,039,000)

ReceiptsRates 4 23,482,360 24,554,000 24,802,040 25,643,500Grants and subsidies (operating) 2,198,534 2,104,500 2,620,236 1,563,000Contributions, reimbursements and donations 486,000 71,733 412,500Service charges 4 0 2,000 0 0Fees and charges 5 17,034,979 18,540,000 18,606,325 19,372,000Interest earnings 12(c) 1,393,114 1,488,500 2,165,783 2,643,000Other revenue/income 1,549,806 23,475,500 23,330,723 811,500Goods and Services Tax Refund 2,906,446 700,000 500,000

48,565,239 71,350,500 71,596,838 50,945,500

Net cash from operating activities 12(d) 7,175,053 32,376,500 33,589,921 (7,093,500)

Cash flows from investing activities

PaymentsPurchase of infrastructure (5,843,928) (13,839,500) (10,245,257) (6,174,500)Purchase of buildings (11,761,689) (2,925,000) (4,587,620) (3,006,000)Purchase of office furniture and equipment (825,019) (1,740,500) (672,856) (897,000)Purchase of external plant and equipment (402,388) (1,421,500) (1,154,064) (1,009,000)Purchase of Investment (22,337) (1,356,000) 916,666 (1,897,500)Purchase of land held for resale (30,014)Work in progress (12,151,629) (5,000,000) (675,884) (4,800,000)

9 (31,037,004) (26,282,500) (16,419,015) (17,784,000)

ReceiptsGrants/contributions for development of Assets 3,109,506 2,969,000 1,992,606 2,017,000Repayment of investments from Tamala Park 1,249,999 600,000 600,000Disposal of land 3,188,965 43,191,000 18,943,493 13,771,000Disposal of external plant and equipment 200,775 55,000 200,775 315,000Proceeds from investments matured 53,919 50,000 29,955 50,000

7 7,803,164 46,865,000 21,136,874 16,703,000

Net cash from investing activities (23,233,840) 20,582,500 4,717,859 (1,081,000)

Cash flows from financing activities

Increase/(Decrease) in deposits and bonds 165,453 (100,000) 130,225 (100,000)Proceeds from borrowing 13 1,125,000 2,800,000 2,375,000 0Repayments of borrowing 13 (590,485) (4,141,500) (4,141,817) (642,000)

699,968 (1,441,500) (1,636,592) (742,000)

Net increase/(decrease) in cash held (15,358,819) 51,517,500 36,671,188 (8,916,500)

Cash at 1 July 32,544,972 16,729,100 17,186,153 53,857,500

Cash at 30 June 12(a)(b) 17,186,153 68,246,600 53,857,342 44,941,000

________________________________________________________________________________________Page 2.2

Town of CambridgeRate Setting BudgetFor the Year Ending 30 June 2018


$ $ $ $

REVENUEGeneral Purpose Funding (Excluding Rates) (1,849,003) (2,551,500) (3,692,516) (3,174,500)Governance (122,791) (106,000) (134,769) (116,000)Law, Order and Public Safety (145,764) (142,500) (170,693) (147,500)Health (99,851) (88,500) (112,241) (98,500)Education and Welfare (1,128,634) (1,136,000) (1,161,374) (1,172,000)Community Amenities (2,703,718) (2,627,000) (2,680,110) (2,575,000)Recreation and Culture (9,557,729) (11,803,500) (11,768,034) (12,498,000)Transport (2,223,307) (2,526,000) (2,553,053) (2,440,500)Economic Services (440,552) (461,000) (460,441) (461,000)Other Property and Services1 (2,307,869) (24,246,500) (24,168,776) (1,747,500)

(20,579,218) (45,688,500) (46,902,007) (24,430,500)LESS: EXPENDITUREGeneral Purpose Funding 669,466 631,000 630,531 660,000Governance 1,822,851 1,846,500 1,867,748 1,928,000Law, Order and Public Safety 1,739,217 1,965,000 2,168,789 2,159,500Health 553,260 484,000 506,473 498,000Education and Welfare 1,795,772 1,796,500 1,749,619 1,823,000Community Amenities 6,344,404 6,759,000 6,482,907 6,704,000Recreation and Culture 19,040,368 21,221,000 20,851,486 22,480,500Transport2 8,764,699 8,874,000 8,599,648 26,726,000Economic Services 574,200 657,000 521,585 635,500Other Property and Services 3,286,564 3,379,500 3,028,898 3,179,500

44,590,801 47,613,500 46,407,684 66,794,000

(Increase)/Decrease 24,011,583 1,925,000 (494,322) 42,363,500

ADD:Contributions for the development of assets 3,109,506 2,969,000 1,983,006 2,017,000Proceeds from sale of assets 3,389,740 43,782,000 19,144,268 14,091,000Depreciation written back 7,796,072 8,639,500 8,302,941 8,755,000

15,780,673 55,390,500 29,430,215 24,863,000

(Increase)/Decrease 8,230,910 (53,465,500) (29,924,538) 17,500,500

LESS: CAPITAL PROGRAMLandBuildings 22,738,193 2,925,000 4,587,620 3,006,000Furniture and equipment 864,273 1,740,500 672,856 897,000Plant and equipment 402,388 1,421,500 1,154,064 1,009,000Infrastructure : - parks and reserves 2,052,960 6,553,500 5,485,351 1,190,000 - roads and lanes 3,676,271 5,691,500 3,683,528 3,847,000 - carparks 213,000 - drainage 582,453 760,000 417,816 685,000 - footpaths 609,355 804,500 658,562 239,500 - bus shelters 58,760 30,000Repayment of Debt Principal 590,485 4,141,500 4,141,817 642,000Investment in/(Redemption of) Tamala Park Investment 278,960 1,356,000 (916,666) 1,897,500Transfers to Reserves 4,584,178 56,071,500 45,041,066 7,798,500Transfers to Endowment Lands Account 3,806,401 11,816,000 5,225,210 13,394,000

40,274,691 93,311,500 70,151,224 34,818,500PLUS: FUNDING SOURCESReserves Utilised 3,618,604 4,182,500 8,387,964 19,448,000Endowment Lands Account Utilised 20,084,845 4,880,000 5,950,575 6,630,000Loans 1,125,000 2,800,000 2,375,000 0Opening Funds 3,636,000 3,429,500 3,429,500 597,500Less: Closing Funds (3,429,500)

25,034,949 15,292,000 20,143,039 26,675,500

TO BE MADE UP FROM RATES (23,470,651) (24,554,000) (20,083,648) (25,643,500)

RATES RAISED (23,470,651) (24,554,000) (24,788,571) (25,643,500)

DIFFERENCE (Surplus)/Deficit 3 0 0 (4,704,923) 0

1 2016/2017 Budget and Actuals include $22.6 million contribution Income from State Government in respect of the Perry Lakes Redevelopment2 Underground Power of $17.8 million is included in operating expenditure in the above statement and is funded by Area Improvement Reserve.3 Includes Carried Forward works of $4 million.

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Town of CambridgeRating InformationFor the Year Ending 30 June 2018

No. Rateable Rate in $ Yield No. Rateable Min Rate Yield No. Rateable YieldValue $ $0.00 $ Value $ $ $ Value $ $

2017/2018 Budget

General Rate - Gross Rental ValueResidential 5.99786 cents in the dollar 5,498 160,937,772 5.99786 9,652,822 1,073 14,120,162 976 1,075,552 6,571 175,057,934 10,728,374Commercial 5.99786 cents in the dollar 492 48,630,036 5.99786 2,916,761 53 794,300 976 33,184 545 49,424,336 2,949,945Interim Rates 200,000Written Off

5,990 209,567,808 12,569,584 1,126 14,914,462 1,108,736 7,116 224,482,270 13,878,320General Rate - Unimproved ValueResidential 0.25954 cents in the dollar 4,502 4,447,236,019 0.25954 11,542,356 98 24,683,981 976 95,648 4,600 4,471,920,000 11,638,004Commercial 0.25954 cents in the dollar 13 37,615,000 0.25954 97,626 0 976 0 13 37,615,000 97,626Interim Rates 30,000Written Off

4,515 4,484,851,019 11,639,982 98 24,683,981 95,648 4,613 4,509,535,000 11,765,630

10,505 4,694,418,827 24,209,566 1,224 39,598,443 1,204,384 11,729 4,734,017,270 25,643,950

2016/2017 Budget

General Rate - Gross Rental ValueResidential 6.0189 cents in the dollar 5,323 154,693,540 6.01890 9,287,896 925 11,796,666 962 889,850 6,248 166,490,206 10,177,746Commercial 6.0189 cents in the dollar 501 50,522,039 6.01890 3,035,861 17 205,420 962 16,354 518 50,727,459 3,052,215Interim Rates 200,000Written Off

5,824 205,215,579 12,323,757 942 12,002,086 906,204 6,766 217,217,665 13,429,961General Rate - Unimproved ValueResidential 0.2333 cents in the dollar 4,467 4,685,220,000 0.22850 10,931,087 99 25,360,000 962 95,238 4,566 4,710,580,000 11,026,325Commercial 0.2333 cents in the dollar 14 39,035,000 0.22850 91,073 0 962 0 14 39,035,000 91,073Interim Rates 30,000Written Off

4,481 4,724,255,000 11,022,160 99 25,360,000 95,238 4,580 4,749,615,000 11,147,398

10,305 4,929,470,579 23,345,917 1,041 37,362,086 1,001,442 11,346 4,966,832,665 24,577,359

General Rates Minimum Rates Total Rates

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Town of Cambridge Budget Notes

Page 2.5

1. SIGNIFICANT ACCOUNTING POLICIES

The significant accounting policies which have been adopted in the preparation of this budget are:

(a) Basis of Preparation

The budget has been prepared in accordance with applicable Australian Accounting Standards (as they apply to local governments and not for profit entities), Australian Accounting Interpretations, other authorative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1995 and accompanying regulations. Material accounting policies which have been adopted in the preparation of this budget are presented below and have been consistently applied unless stated otherwise. Except for cash flow and rate setting information, the budget has also been prepared on the accrual basis and is based on historical costs, modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and liabilities.

Critical Accounting Estimates

The preparation of a budget in conformity with Australian Accounting Standards requires management to make judgements, estimates and assumptions that effect the application of policies and reported amounts of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances; the results of which form the basis of making the judgements about carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

The Local Government Reporting Entity

All Funds through which the Town controls resources to carry on its functions have been included in the financial statements forming part of this budget. All monies held in the Trust Fund are excluded from the financial statements, but a separate statement of those monies appears at Note 20 of this budget.

(b) Actual Balances

Balances shown in this budget as 2016/17 Actual are as forecast at the time of budget preparation and are subject to final adjustments.

(c) Rounding

All figures shown in the budget, other than a rate in the dollar are rounded to the nearest $500 for budget items and to the nearest ($) for actual results. Some minor variations between Schedules may result.

(d) Comparatives

Comparative figures are, where appropriate, reclassified as to be comparable with the figures presented for the current budget year. Unless otherwise stated, the budget comparative figures shown in this budget document relate to the original budget estimates for the relevant item of disclosure.

(f) Forecast fair value adjustments

All fair value adjustments relating to re-measurement of financial assets at fair value through profit or loss (if any) and changes on revaluation of non-current assets are impacted upon by external forces and not able to be reliably estimated at the time of budget adoption. Fair value adjustments relating to the re-measurement of financial assets at fair value through profit or loss will be assessed at the time they occur with compensating budget amendments made as necessary. It is anticipated, in all instances, any changes upon revaluation of non-current assets will relate to non-cash transactions and as such, have no impact on this budget document.


Page 2.6

1. SIGNIFICANT ACCOUNTING POLICIES (continued)

(g) Rates, Grants, Donations and Other Contributions

Rates, grants, donations and other contributions are recognised as revenues when the Town obtains control over the assets comprising the contributions.

The rating and reporting periods of the Town coincide. All rates levied for the year are recognised as revenues. All outstanding rates are collectable and therefore, no provision will be made for doubtful debts. Provision for other bad and doubtful debts is made where considered necessary.

Control over assets acquired from rates is obtained at the commencement of the rating period or, where earlier, upon receipt of the rates.

(h) Goods and Services Tax (GST)

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). Receivables and payables are stated inclusive of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with receivables or payables in the statement of financial position. Cash flows are presented on a Gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to, the ATO are presented as operating cash flows.

(i) Cash and Cash Equivalents

Items described in the Balance Sheet as “Cash and Cash Equivalents” include short term fixed, at-call deposits of cash that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value and cash managed funds held with banks or other authorised financial institutions. The Town holds no bonds or shares. All investments (excluding cash managed funds) are valued at cost and interest earnings on those investments are recognised as revenue as they accrue.

(j) Trade and other Receivables Trade receivables and other receivables include amounts due from ratepayers for unpaid rates and

service charges and other amounts due from third parties for goods sold and services performed in the ordinary course of business.

Receivables expected to be collected within 12 months of the end of the reporting period are classified

as current assets. All other receivables are classified as non-current assets. Collectability of trade and other receivables is reviewed on an ongoing basis. Debts that are known to be

uncollectable are written off when identified. An allowance for doubtful debts is raised when there is objective evidence that they will not be collectable.

(k) Inventories

Inventories are measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

(l) Land Held for Resale Land held for development and sale is valued at the lower of cost and net realisable value. Cost

includes the cost of acquisition, development, borrowing costs and holding costs until completion of the development. Finance costs and holding charges incurred after development is completed are expensed.

Gains and losses are recognised in profit or loss at the time of signing an unconditional contract of sale if

significant risks and rewards, and effective control over the land, are passed on to the buyer at this point.

Land held for resale is classified as current except where it is held as non-current based on Town’s intentions to release for sale.


Page 2.7


(m) Property, Plant and Equipment Each class of fixed assets within either property, plant and equipment or infrastructure is carried at cost or fair value as indicated, where applicable, any accumulated depreciation and impairment losses.

(i) Mandatory Requirement to revalue non-current assets

Effective from 1 July 2012, the Local Government (Financial Management) Regulations were amended and the measurement of non-current assets at Fair Value became mandatory.

During the year ended 30 June 2013, the Town commenced the process of adopting fair value in accordance with the Regulations. Over the previous three years, revaluations have been carried out and all asset classes are now shown at the fair value.

(ii) Initial Recognition and Measurement between Mandatory Revaluation Dates

All assets are initially recognised at cost and subsequently revalued in accordance with the mandatory measurement framework detailed below. In relation to this initial measurement, cost is determined as the fair value of the assets given as consideration plus costs incidental to the acquisition. For assets acquired at no cost or for nominal consideration, cost is determined as fair value at the date of acquisition. The cost of non-current assets constructed by the Town includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable and fixed overhead. Individual assets acquired between initial recognition and the next revaluation of the asset class in accordance with the mandatory measurement framework detailed above, are carried at cost less accumulated depreciation as management believes this approximates fair value. They will be subject to subsequent revaluation of the next anniversary date in accordance with the mandatory measurement framework detailed below.

(iii) Revaluation

When performing a revaluation, the Town uses a mix of both independent and management valuations using the following as a guide:

Revalued assets are carried at their fair value being the price that would be received to sell the asset, in an orderly transaction between independent, knowledgeable and willing market participants at the measurement date (Level 1 inputs in the fair value hierarchy).

For Plant and Equipment, fair value is determined to be the current replacement cost of an asset (Level 2 inputs in the fair value hierarchy) less, where applicable, accumulated depreciation calculated on the basis of such cost to reflect the already consumed or expired future economic benefits of the asset (Level 3 inputs in the fair value hierarchy).

Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss.

Any accumulated depreciation at the date of revaluation is eliminated against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset.

Those assets carried at a revalued amount, being their fair value at the date of revaluation less any subsequent accumulated depreciation and accumulated impairment losses, are to be revalued with sufficient regularity to ensure the carrying amount does not differ materially from that determined using fair value at reporting date.

In addition, the amendments to the Financial Management Regulations mandating the use of Fair Value imposes a further minimum of 3 years revaluation requirement. As a minimum, all assets carried at a revalued amount, will be revalued at least every 3 years.

(iv) Land Under Control

In accordance with Local Government (Financial Management) Regulation 16(a), the Town is required to include as an asset (by 30 June 2013), Crown Land operated by the local government as a golf course, showground, racecourse or other sporting or recreational facility of State or regional significance.


Page 2.8


(m) Property, Plant and Equipment

(vi) Depreciation

The depreciable amount of all fixed assets including buildings but excluding freehold land, are depreciated on a straight line basis over the individual asset's useful life from the time the asset is held ready for use. Leasehold improvements are depreciated over the shorter of either the unexpired period of the lease or the estimated useful life of improvements. When an item of property, plant and equipment is revalued, any accumulated depreciation at the date of revaluation is treated in one of the following ways:

(a) Restated proportionately with the change in the gross carrying amount of the asset so that the carrying amount of the asset after revaluation equals its revalued amount; or

(b) Eliminated against the gross carrying amount of the asset and the net amount restated to the revalued amount of the asset: Major depreciation periods used for each class of depreciation assets are:

The asset residual values and useful lives are reviewed and adjusted if appropriate, at the end of each reporting period. An Asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated recoverable amount. Gains and losses on disposals are determined by comparing proceeds with the carrying amount. These gains and losses are included in profit or loss in the period in which they arise. When revalued assets are disposed of, amounts included in the revaluation surplus relating to that asset are transferred to retained surplus.

Town has no such assets on Crown Land with the Wembley Golf Course owned freehold.

(v) Land Under Roads

Acquired on or before 30 June 2008 – Town elected not to recognise any value of lands under

roads acquired on or before 30 June 2008 in accordance with AASB 1051 Land Under Roads. Local Government (Financial Management) Regulation 16(a)(i) also prohibits local governments from recognising such land as an asset.

Acquired on or after 1 July 2008 – Land under roads acquired after 30 June 2008 is accounted for

in accordance with AASB 116 – Property, Plant and Equipment. However, Local Government (Financial Management) Regulation 16 prohibits the recognition of land under roads as an asset that is crown land, but vested under the control or management of the local government.

Local Government (Financial Management) Regulation 4 states that where the Accounting

Standard is inconsistent with the provisions of the regulations, the provisions of the regulations prevail to the extent of that inconsistency.

Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of

the Town.

CATEGORY USEFUL LIFE DEPRECIATION RATE

Buildings 25-50 Years 4%-2%Office Furniture and Equipment 3-10 Years 33.3%-10%Plant and Equipment 3-10 Years 33.3%-10%Infrastructure- Parks and Reserves 5-75 Years 20%-1.3%- Roads and Lanes 20-50 Years 5%-2%- Drainage 50-75 Years 2%-1.3%- Footpaths 50 Years 2%- Bus Shelters 20 Years 5%- Underpasses 60 Years 1.60%


Page 2.9


(n) Financial Instruments

Initial Recognition and Measurement Financial assets and financial liabilities are recognised when the Town becomes a party to the contractual provisions to the instrument. For financial assets, this is equivalent to the date that the Town commits itself to either the purchase or the sale of the asset (i.e. trade date accounting is adopted). Financial instruments are initially measured at fair value plus transaction costs, except where the instrument is classified ‘at fair value through profit of loss’, in which case transaction costs are expensed to profit or loss immediately. Classification and Subsequent Measurement

Financial instruments are subsequently measured at fair value, amortised cost using the effective interest rate method, or cost. Amortised cost is calculated as: (a) The amount at which the financial asset or financial liability is measured at initial recognition; (b) Less principal repayments and any reduction for impairment; and (c) Plus or minus the cumulative amortisation of the difference, if any, between the amount initially

recognised and the maturity amount calculated using the effective interest rate method. The effective interest method used is to allocate interest income or interest expense over the relevant period and is equivalent to the rate that discounts estimated future cash payments or receipts (including fees, transaction costs and other premiums or discounts) through the expected life (or when this cannot be reliably predicted, the contractual term) of the financial instrument to the net carrying amount of the financial asset or financial liability. Revisions to expected future net cash flows will necessitate an adjustment to the carrying value with a consequential recognition of an income or expense in profit or loss. (i) Financial assets at fair value through profit and loss Financial assets are classified at “fair value through profit or loss” when they are held for trading for the purpose of short-term profit taking. Such assets are subsequently measured at fair value with changes in carrying amount being included in profit or loss. Assets in this category are classified as current assets. (ii) Loans and receivables Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market and are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss. Loans and receivables are included in current assets where they are expected to mature within 12 months after the end of the reporting period. (iii) Held-to-maturity investments Held-to-maturity investments are non-derivative financial assets with fixed maturities and fixed or determinable payments that the Town has the positive intention and ability to hold to maturity. They are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss. Held-to-maturity investments are included in current assets where they are expected to mature within 12 months after the end of the reporting period. All other investments are classified as non-current. (iv) Available-for-sale financial assets Available-for-sale financial assets are non-derivative financial assets that are either not suitable to be classified into other categories of financial assets due to their nature, or they are designated as such by management. They comprise investments in the equity of other entities where there is neither a fixed maturity nor fixed or determinable payments. They are subsequently measured at fair value with changes in such fair value (i.e. gains or losses) recognised in other comprehensive income (except for impairment losses). When the financial asset is derecognised, the cumulative gain or loss pertaining to that asset previously recognised in other comprehensive income is reclassified into profit or loss. Available-for-sale financial assets are included in current assets, where they are expected to be sold within 12 months after the end of the reporting period. All other available-for-sale financial assets are classified as non-current. (v) Financial liabilities Non-derivative financial liabilities (excluding financial guarantees) are subsequently measured at amortised cost. Gains or losses are recognised in profit or loss.


Page 2.10


(n) Financial Instruments (continued) Impairment A financial asset is deemed to be impaired if, and only if, there is objective evidence of impairment as a result of one or more events (a “loss event”) having occurred, which has an impact on the estimated future cash flows of the financial asset(s). In the case of available-for-sale financial assets, a significant or prolonged decline in the market value of the instrument is considered a loss event. Impairment losses are recognised in profit or loss immediately. Also, any cumulative decline in fair value previously recognised in other comprehensive income is reclassified to profit or loss at this point. In the case of financial assets carried at amortised cost, loss events may include: indications that the debtors or a group of debtors are experiencing significant financial difficulty, default or delinquency in interest or principal payments; indications that they will enter bankruptcy or other financial reorganisation; and changes in arrears or economic conditions that correlate with defaults. For financial assets carried at amortised cost (including loans and receivables), a separate allowance account is used to reduce the carrying amount of financial assets impaired by credit losses. After having taken all possible measures of recovery, if management establishes that the carrying amount cannot be recovered by any means, at that point the written-off amounts are charged to the allowance account or the carrying amount of impaired financial assets is reduced directly if no impairment amount was previously recognised in the allowance account. Derecognition Financial assets are derecognised where the contractual rights to receipt of cash flows expire or the asset is transferred to another party whereby the Town no longer has any significant continual involvement in the risks and benefits associated with the asset. Financial liabilities are derecognised where the related obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability extinguished or transferred to another party and the fair value of the consideration paid, including the transfer of non-cash assets or liabilities assumed, is recognised in profit or loss.

(o) Impairment of Assets In accordance with Australian Accounting Standards the Town’s assets, other than inventories, are assessed at each reporting date to determine whether there is any indication they may be impaired. Where such an indication exists, an impairment test is carried out on the asset by comparing the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, to the asset’s carrying amount.

Any excess of the asset’s carrying amount over its recoverable amount is recognised immediately in profit or loss, unless the asset is carried at a revalued amount in accordance with another standard (e.g. AASB116) whereby any impairment loss of a revalued asset is treated as a revaluation decrease in accordance with that other standard.

For non-cash generating assets such as roads, drains, public buildings and the like, value in use is represented by the depreciated replacement cost of the asset. At the time of adopting this budget, it is not possible to estimate the amount of impairement losses as at 30 June 2018. In any event, an impairment loss is a non-cash transaction and consequently, has no impact on this budget document.


Page 2.11


(p) Fair Value of Assets and Liabilities

When performing a revaluation, the Town uses a mix of both independent and management valuations using the following as a guide: Fair Value is the price that Town would receive to sell the asset or would have to pay to transfer a liability, in an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at the measurement date. As fair value is a market-based measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset. The fair values of assets that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. To the extent possible, market information is extracted from either the principal market for the asset (i.e. the market with the greatest volume and level of activity for the asset or, in the absence of such a market, the most advantageous market available to the entity at the end of the reporting period (ie the market that maximises the receipts from the sale of the asset after taking into account transaction costs and transport costs). For non-financial assets, the fair value measurement also takes into account a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest and best use.

Fair Value Hierarchy AASB 13 requires the disclosure of fair value information by level of the fair value hierarchy, which categorises fair value measurement into one of three possible levels based on the lowest level that an input that is significant to the measurement can be categorised into as follows: Level 1 Measurements based on quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. Level 2 Measurements based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 Measurements based on unobservable inputs for the asset or liability. The fair values of assets and liabilities that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. If all significant inputs required to measure fair value are observable, the asset or liability is included in Level 2. If one or more significant inputs are not based on observable market data, the asset or liability is included in Level 3. Valuation techniques The Town selects a valuation technique that is appropriate in the circumstances and for which sufficient data is available to measure fair value. The availability of sufficient and relevant data primarily depends on the specific characteristics of the asset or liability being measured. The valuation techniques selected by the Town are consistent with one or more of the following valuation approaches: Market approach Valuation techniques that use prices and other relevant information generated by market transactions for identical or similar assets or liabilities. Income approach Valuation techniques that convert estimated future cash flows or income and expenses into a single discounted present value. Cost approach Valuation techniques that reflect the current replacement cost of an asset at its current service capacity.


Page 2.12


(p) Fair Value of Assets and Liabilities (continued)

Each valuation technique requires inputs that reflect the assumptions that buyers and sellers would use when pricing the asset or liability, including assumptions about risks. When selecting a valuation technique, the Town gives priority to those techniques that maximize the use of observable inputs and minimise the use of unobservable inputs. Inputs that are developed using market data (such as publicly available information on actual transactions) and reflect the assumptions that buyers and sellers would generally use when pricing the asset or liability and considered observable, whereas inputs for which market data is not available and therefore are developed using the best information available about such assumptions are considered unobservable. As detailed above, the mandatory measurement framework imposed by the Local Government (Financial Management) Regulations requires, as a minimum, all assets to be revalued at least every 3 years. Relevant disclosures, in accordance with the requirements of Australian Accounting Standards have been made in the budget as necessary.

(q) Trade and Other Payables

Trade payables and other payables represent liabilities for goods and services provided to the Town prior to the end of the financial year that are unpaid and arise when the Town becomes obliged to make future payments in respect of the purchase of these goods and services. The amounts are unsecured, are recognised as a current liability and are normally paid within thirty days of recognition.

(r) Employee Benefits

Annual Leave and Long Service Leave (Short Term Benefits) Provision is made for the Town's obligations for short term employee benefits. Short term employee benefits are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related service, including wages, salaries and sick leave. Short term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled. The Town's obligations for short term employee benefits such as wages, salaries and sick leave are recognised as a part of current trade and other payables in the statement of financial position. The Town's obligations for employees' annual leave and long service leave entitlements are recognised as provisions in the statement of financial position. Annual Leave and Long Service Leave (Long Term Benefits) Provision is made for employees' long service leave and annual leave entitlements not expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service. Other long term employee benefits are measured at the present value of the expected future payments to be made to employees. Expected future payments incorporate anticipated future wage and salary levels, durations or service and employee departures and are discounted at rates determined by reference to market yields at the end of the reporting period on government bonds that have maturity dates that approximate the terms of the obligations. Any re-measurements for changes in assumptions of obligations for other long term employee benefits are recognised in profit or loss in the periods in which the changes occur. The Town's obligations for long term employee benefits are presented as non-current provisions in its statement of financial position, except where the Town does not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period, in which case the obligations are presented as current provisions.

Superannuation The Town meets the statutory requirements of the Superannuation Guarantee Act by contributing the minimum 9.5% to the WA Local Government Superannuation Plan or the City of Perth Superannuation Scheme depending on the employee's membership status. The Town also contributes an additional 4% to the WA Local Government Superannuation Plan and an additional 5% to the City of Perth Superannuation Scheme where voluntary contributions are made by employees. The Town contributions are charged against revenue in the financial years to which the payments relate.


Page 2.13


(s) Borrowing Costs

Borrowing costs are recognised as an expense when incurred except where they are directly attributable to the acquisition, construction or production of a qualifying asset. Where this is the case, they are capitalised as part of the cost of the particular asset until such time as the asset is substantially ready for its intended use or sale.

(t) Provisions

Provisions are recognised when the Town has a present legal or constructive obligation as a result of past events; for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.

(u) Leases

Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the T, are classified as finance leases. Finance leases are capitalised recording an asset and a liability at the lower amounts equal to the fair value of the leased property or the present value of the minimum lease payments, including any guaranteed residual values. Lease payments are allocated between the reduction of the lease liability and the lease interest expense for the period. Leased assets are depreciated on a straight line basis over the shorter of their estimated useful lives or the lease term. Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred. Lease incentives under operating leases are recognised as a liability and amortised on a straight line basis over the life of the lease term.

(v) Investment in associates An associate is an entity over which the Town has significant influence. Significant influence is the power to participate in the financial operating policy decisions of that entity but is not control or joint control of those policies. Investments in associates are accounted for in the financial statements by applying the equity method of accounting, whereby the investment is initially recongnised at cost and adjusted thereafter for the post-acquisition change in the Town's share of net assets of the associate. In addition, the Town share of the profit or loss of the associate is included in the Town's profit or loss. The carrying amount of the investment includes, where applicable, goodwill relating to the associate. Any discount on acquisition, whereby the Town share of the net fair value of the associate exceeds the cost of investment, is recognized in profit or loss in the period in which the investment is acquired. Profits and losses resulting from transactions between the Town and the associate are eliminated to the extent of the Town's interest in the associate. When the Town's share of losses in an associate equals or exceeds its interest in the associate, the Town discontinues recognizing its share of further losses unless it has incurred legal or constructive obligations or made payments on behalf of the associate. When the associate subsequently makes profits, the Town will resume recognizing its share of these profits once its share of the profits equals the share of the losses not recognized.

(w) Current and Non-Current Classification

In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be settled. The asset or liability is classified as current if it is expected to be settled within the next 12 months, being the Town's operational cycle. In the case of liabilities where the Town does not have the unconditional right to defer settlement beyond 12 months, such as vested long service leave, the liability is classified as current even if not expected to be settled within the next 12 months. Inventories held for trading are classified as current even if not expected to be realized in the next 12 months except for land held for sale where is held as non-current based on the Town's intentions to release for sale.


Page 2.14

1. SIGNIFICANT ACCOUNTING POLICIES (continued) (x) Interests in Joint Arrangements

Joint arrangements represent the contractual sharing of control between parties in a business venture where unanimous decisions about relevant activities are required. Separate joint venture entities providing joint venturers with an interest to net assets are classified as a joint venture and accounted for using the equity method. Refer to note 1(r) for a description of the equity method of accounting. Joint venture operations represent arrangements whereby joint operators maintain direct interests in each asset and exposure to each liability of the arrangement. The Town’s interests in the assets, liabilities, revenue and expenses of joint operations are included in the respective line items of the financial statements. Information about the joint ventures is set out in notes accompanying the financial report.

(y) Variance from Budget

Variations arising during the 2017/2018 financial year between budget and actual results exceeding $30,000 as a permanent variance or $100,000 as a timing variance from year to date budget will be considered to be material in accordance with AASB 1031 and reported upon to Town on a monthly basis together with explanations for such variations arising.


Page 2.15

2. FUNCTIONS/ACTIVITIES

In order to discharge its responsibilities to the community, the Town has developed a set of community based objectives. These objectives have been established both on an overall basis reflected by the Town’s Strategic Plan and for each of its broad activities/programs. These objectives provide a framework for the future direction of the Town of Cambridge.

These objectives have been established from the strategic direction set by Town, whose vision is to create communities of choice. Encapsulating this vision, it is the Town’s aim to:

• Promote a sense of community; • Plan for active centres of recreation, shopping and business • Provide attractive and inviting public spaces • Ensure an accessible community with emphasis on local

The four key areas that align the strategic direction to the activities and programs of the Town are:

1. Planning for our community 2. Delivering our services 3. Environmental leadership and 4. Capacity to deliver

The Operating Statements are presented in a program format using the following classifications:- (a) General Purpose Funding

General rate revenue, interest for late payment, ex gratia rates, general purpose grants, untied road grants, interest on deferred rates, investment returns.

(b) Governance Members of Council, civic receptions and functions, public relations, electoral, administration, finance.

(c) Law, Order and Public Safety Fire prevention, including the Emergency Services Levy, clearing for fire hazards, animal control, dog pound, local law control, public security, civil emergency services, beach inspections, surf lifesaving clubs, neighbourhood watch.

(d) Health Maternal and infant health, food control, health inspections.

(e) Education and Welfare Pre-schools, child care centres, aged and disabled services, welfare administration, youth services, donations to welfare organisations.

(f) Community Amenities

Rubbish collections, recycling, refuse site operations, public litter bins, town planning control/studies, environmental management.

(g) Recreation and Culture Public halls, civic centres, beaches and swimming pool, golf course, parks, sports grounds, sports clubs, community recreation programs, library, community arts program, amphitheatre.

(h) Transport

Roads, footpaths, rights of way, drainage, road verges, median strips, underpasses, street lighting, street cleaning, street trees, traffic surveys, traffic management, depot, underground power.

(i) Economic Services Building control, swimming pool inspections.

(j) Other Property and Services

Public works overheads, plant/vehicle operations, underground power, other property.


Page 2.16

3. OPERATING REVENUE AND EXPENDITURE

Budget Budget

2016/2017 2017/2018

Operating Revenue

Rates $24,554,000 $25,643,500

Operating Grants,Subsidies and Contributions $2,590,500 $1,975,500

Non Operating Grants,Subsidies and Contributions $2,969,000 $2,017,000

Profit on asset disposals $16,224,000 $13,815,000

Fees and charges $18,540,000 $19,372,000

Interest earnings $1,488,500 $2,643,000

Other revenue/income $23,069,500 $440,000

$89,435,500 $65,906,000

EXPENDITURE

Employee costs $19,567,000 $20,556,000

Materials and contracts $15,299,600 $33,175,300

Utilities (gas, electricity, water etc.) $1,824,700 $1,836,700

Depreciation on non-current assets $8,639,500 $8,755,000

Interest expenses $1,074,000 $1,151,000

Insurance expenses $478,200 $466,000

Other Expenditure $730,500 $854,000

Loss on disposal of assets $115,000 $59,500

$47,728,500 $66,853,500

Change in net assets resulting from operations $41,707,000 ($947,500)

Classified by Nature and Type

* 2016/2017 Budget and Actuals include $22.6 million contribution Income from State Government in respect of the Perry Lakes Redevelopment

* 2017/2018 Budget includes Underground Power of $17.8 million in operating expenditure and is funded by Area Improvement Reserve.


Page 2.17

4. RATING AND VALUATIONS – GENERAL RATES

(a) Rating Information (Finance Regulation 23(a) & (c))

Rating information regarding the rate in the dollar, valuation type, number of properties to which the rate will apply, rateable values and minimum rates are detailed below:

Rate in No. of Rateable Actual BudgetDollar Assess Land Value 2016/2017 2017/2018

General Rate

- Gross Rental Value 5.9979 5,989 $209,593,808 $12,351,783 $12,569,500

- Unimproved Value 0.2595 4,515 $4,484,851,019 $10,995,255 $11,640,000

Minimum Rate

- Gross Rental Value $962 1,127 $14,914,462 $906,204 $1,108,500

- Unimproved Value $962 98 $24,683,981 $95,238 $95,500

Total Gross Rental Value 7,116 $224,508,270 $13,257,987 $13,678,000

Total Unimproved Value 4,613 $4,509,535,000 $11,090,493 $11,735,500

Sub Total 11,729 $4,734,043,270 $24,348,480 $25,413,500

Interim Rates

- Gross Rental Value $397,903 $200,000

- Unimproved Value $42,189 $30,000

$13,469 $0

Total 24,802,040 25,643,500

Rates Received In Advance

(b) Apportionment of Rates

Town applies two methods of apportioning the total amount required from rates between rateable properties within the district. The Endowment Lands Act requires that the distribution of the rates levied shall be performed utilising the Unimproved Value (UV) of the land in the Endowment Lands Area which comprises 39% of the total number of rateable properties. Rates for all other properties are assessed using the Gross Rental Value (GRV) method. The different methods provide complications in assessing the percentage increase in rates from year to year. Properties on the UV method are revalued every year whilst GRV properties are revalued every third year. The Gross Rental Values were revalued on 1 July 2017. Therefore these properties will receive the proposed rate increase unless alterations have been made to the property over the last twelve months affecting the valuation. The Endowment Lands Act specifies how the rate revenue will be distributed between endowment land properties (ie. UV properties) and non-endowment land properties (ie. GRV properties). Firstly, Town must determine what percentage of the valuation, at the last general revaluation (ie. July 2017), was made up of endowment land valuations utilising gross rental values. This percentage is used to determine how much of the total rate revenue is to be received from endowment land properties.


Page 2.18

4. RATING AND VALUATIONS – GENERAL RATES (Continued)

(b) Apportionment of Rates (Continued)

The following values have been determined as a result of the revaluation which took effect on 1 July 2017.

Gross Rental Value % of Total Gross Rental Value % of Total

Non-Endowment Lands Area 198,728,600 52.39% 224,508,270 53.47%Endowment Lands Area 180,600,492 47.61% 195,374,926 46.53%

Total 379,329,092 100.00% 419,883,196 100.00%

July 2014 July 2017

Therefore, the Endowment Lands Area is required to raise 46.53% of the rates in the district. This is a decrease of 1.1% from the previous general revaluation period primarily due to additional properties being created in the Non Endowment lands area. The amount of rate revenue required from Endowment Lands property’s is distributed in proportion to each properties unimproved value.

(c) Minimum Rates

The minimum rate has been increased by the same percentage increase as the general rate. As a result a 1.5% increase equates to a minimum rate of $976. A break down of the number of properties on the minimum rate in comparison to the general rate is provided below (Note that this year independent living units are shown individually explaining in part, the increase in the number of properties).

2016/2017 2017/2018

10,305 10,504

1,041 1,225

11,346 11,7299.18% 10.44%

Minimum Rate

Total Ratable PropertiesPercentage on Minimum Rate

General Rate

(d) Discount, Incentive, Concession, Waiver, and Write-off

Early Payment Incentive Scheme It has been resolved not to offer an early payment incentive scheme for the early payment of rates for the 2017/2018 financial year.

(e) Instalment Options

The rates and service charges may be paid either in full by the due date or by two or four instalments. Details of the specific due date and instalment dates are as follows:- Two Instalment Option Plan: • Due Date/First Instalment 6th October 2017 • Second Instalment 7th February 2018

Four Instalment Option Plan:

• Due Date/First Instalment 6th October 2017 • Second Instalment 7th December 2017 • Third Instalment 7th February 2018 • Fourth Instalment 10th April 2018


Page 2.19

4. RATING AND VALUATIONS – GENERAL RATES (Continued)

An interest rate of 5.5% per annum and an administration fee of $8.00 will apply to the second, third and fourth instalments. An estimate of the additional revenue from these charges is detailed below:-

Amount Instalment Interest 5.5% Administration Fee $8 Administration Fee - Previous Year Rate Notice Reprint (per notice) $15 Administration Fee - Special Instalment Arrangements $35 Total

(f) Penalties

Late payment Interest of 11% is to be applied to outstanding rate payments. It is estimated that an amount of $60,000 will be imposed as detailed on Page 3.14.

(g) Interim Rates

Interim rates are derived when the valuation of a property increases during the year. Interim rates will be levied if any of the following occur:- • Completion of new buildings on previously vacant land; • Additions or alterations to existing buildings; • Reappraisal of the value by the Valuer General at his own instigation; • Recent subdivision or amalgamation of property; • Demolition of buildings with vacant land resulting (this can sometimes have the effect of

increasing the value of the property). Town will only levy interim rates on properties based on the GRV method of valuation as improvements to buildings add to the rental value. Additions do not add to the unimproved value of the land. Interim rates will only be applied to UV properties if land is subdivided.


Page 2.20

5. FEES AND CHARGES

(a) Schedule of Fees and Charges (Finance Regulation 22(1)(g)

A schedule of fees and charges adopted by the Town and used in the preparation of the budget is attached at schedule 7.

(b) Summary of Revenue from Fees and Charges

(Finance Regulation 25)

An estimate of the total revenue from fees and charges included in the budget by program is detailed below:-

Budget Budget

2016/2017 2017/2018

General Purpose Funding $89,000 $92,000

Governance $54,000 $64,000

Law, Order & Public Safety $127,500 $132,500

Health $81,000 $91,000

Education & Welfare $110,500 $105,500

Community Amenities $2,627,000 $2,591,000

Recreation & Culture $11,283,000 $12,044,000

Transport $2,283,500 $2,233,500

Economic Services $410,000 $410,000

Other Property & Services $1,474,500 $1,608,500

Total $18,540,000 $19,372,000

Program


Page 2.21

6. CONTRIBUTION/GRANTS

(a) Contributions for the Development of Assets

Contributions for the development of assets is recorded as operating revenue and is brought to account in the Operating Budget under the respective program to which the asset relates. Details of the contributions included in the budget are provided below:

Asset Description Amount

Law, Order and Public Safety 0Capital Contribution 0Contribution towards the City of Perth Surf Club Buildings Panel Sealing Cash Reserve 660,0000 660,000Community Amenities 0Rebate 0Building Energy Efficiency Program (Rebate) 5,000

0 0Capital Grant 0Waste Authority - Waste Bins 50,0000 0Capital Contribution 0Floreat Tennis Club - Kitchen Renovation 17,000Development Contributions 79,0000 151,000Transport 0Capital Grant 0Main Roads Western Australia (MRWA) - Rehabilitation 0Grantham St (Seymour - Kirkdale) 224,000Grantham St Eastbound (Marlow - Keane) 50,000Grantham St Westbound (Marlow - Keane) 50,000Harborne St (Northbound Side Only) 36,000Kirkdale Ave (Peebles - Grantham) 40,000Loftus St Through lanes (Cambridge - Railway) 83,000Loftus St Turning lanes (Cambridge - Railway) 36,000Oceanic Dr Eastbound (Branksome - West Coast Highway) 71,000Oceanic Dr Westbound (Branksome - West Coast Highway) 56,000The Boulevard Northbound (Grantham - Empire) 62,000The Boulevard Southbound (Grantham - Empire) 60,0000 768,000Roads to Recovery 0Kincardine Cr (Peebles - Kirkdale) 130,000Newry St (Floreat Ave - Selby Street) 228,0000 358,000Capital Contribution 0Main Road Western Australia (MRWA) 0West Coast Hwy and Helston Park Irrigation - MRWA 80,0000 80,0000 0Total Contributions to Town Assets 2,017,000


Page 2.22

6. CONTRIBUTION/GRANTS (Continued)

(b) Operating Grants

Budget

2017/2018

Deferred Pensioner Interest 10,000Financial Assistance Grant 259,500Local Roads Grant 172,500Cambridge Senior Services (HACC) 1,045,000Festival "Xposure" 5,000Suicide Prevention Training 10,000Bold Park Aquatic Center Sponsorship 2,000DSR Kid Sport 15,000Operational MRWA Preservation 51,000Lake Monger Rehab (Town of Vincent/Main Roads) 26,000MRWA Street Lighting Subsidy 8,000

Total $1,604,000

Description

7. DISPOSAL OF ASSETS Details of asset disposals proposed in the Budget are provided below:

Class Net Book Value Proceeds On Sale Gain Loss

Land 0 13,771,000 13,771,000 0

Plant 335,500 315,000 39,000 (59,500)

Furniture 0 5,000 5,000 0

Infrastructure Replaced 0 0 0 0

Total $335,500 $14,091,000 $13,815,000 ($59,500)

Program Net Book Value Proceeds On Sale Gain LossGovernance 24,500 17,000 0 (7,500)

Law, Order & Public Safety 32,500 28,500 2,000 (6,000)

Health 0 5,000 5,000 0

Education & Welfare 0 0 0 0

Community Amenities 28,000 28,000 500 (500)

Recreation & Culture 79,500 72,500 5,000 (12,000)

Transport 0 0 0 0

Economic Services 11,500 10,500 0 (1,000)

Other Property & Services 159,500 13,929,500 13,802,500 (32,500)

Total $335,500 $14,091,000 $13,815,000 ($59,500)

8. GAIN ON DISPOSAL OF LAND

Net gains of $11,873,500 from Sale of Land have been budget for in the 2017/2018 budget, and are comprised of the following: City Beach Shopping Centre $340,000 Catalina Estate $2,231,000 St John Woods $11,200,000 $13,771,000


Page 2.23

9. ACQUISITION OF ASSETS

The following assets are budgeted to be acquired during the year. Further details are included in the Capital Budget on Page 4.1.

$ $ $ $ $ $ $ $

Land 0 0 0 0 0 0 0 0

Buildings 60,000 0 0 0 2,946,000 0 0 3,006,000

Furniture & Equipment 715,000 65,000 0 15,000 102,000 0 0 897,000

Plant & Equipment 492,000 0 255,000 0 22,000 0 240,000 1,009,000

Infrastructure – Parks & Reserves 0 0 0 0 1,190,000 0 0 1,190,000

Infrastructure – Roads & Lanes 0 0 0 0 60,000 3,787,000 0 3,847,000

Infrastructure – Carparks 105,000 0 0 0 56,000 52,000 0 213,000

Infrastructure – Drainage 0 0 0 0 0 685,000 0 685,000

Infrastructure – Footpaths 0 0 0 0 0 239,500 0 239,500

Total 1,372,000 65,000 255,000 15,000 4,376,000 4,763,500 240,000 11,086,500

Asset ClassGovernance

Law, Order and Public

SafetyHealth Education

and Welfare TotalRecreation and Culture Transport

Other Property

and

Uncompleted Works and Services (to be updated) A detailed list of uncompleted works and services brought forward from the prior year is shown on Page 6.5. The full amount of these works and services has been brought forward to enable the works to be completed in the next financial year. Part of these works is funded from reserves, the Endowment Lands Account, loans or grants. The remainder is funded from the surplus funds from 2016/2017. A summary of operating and capital works and services carried forward is provided below:

Surplus Reserve Endow�Lands Other Total

Operating 0 0 0 10,000 10,000

Capital 100,000 0 0 0 100,000

Total 100,000 0 0 10,000 110,000

Budget 2017/2018


Page 2.24

10. DEPRECIATION AND AMORTISATION

An estimate of the depreciation on non-current assets included in the Budget by program is detailed below. A more detailed breakdown by asset classification is provided on Page 6.11.

(a) Depreciation by Program

(Finance Regulation 27 (n))

Budget Budget2016/2017 2017/2018

General Purpose Funding $500 $500

Governance $721,000 $732,000

Law, Order and Public Safety $434,000 $551,500

Health $5,500 $3,500

Education and Welfare $48,000 $31,500

Community Amenities $196,500 $211,500

Recreation and Culture $3,514,500 $3,465,500

Transport $3,432,500 $3,475,000

Economic Services $3,000 $1,000

Other Property and Services $284,000 $283,000

Total $8,639,500 $8,755,000

Program

(b) Depreciation by Class

Budget Budget2016/2017 2017/2018

Buildings $2,796,500 $2,893,500

Furniture & Equipment $677,500 $688,000

Plant & Equipment $482,000 $490,000

Infrastructure $4,683,500 $4,683,500

Total $8,639,500 $8,755,000

Class


Page 2.25

11. MEMBER’S OF COUNCIL REMUNERATION Details of the fees, expenses and allowances to be paid to Members of Council in accordance with Sections

5.98 and 5.99 of the Local Government Act 1995 are outlined below:

Amount Quantity Total

(a) Annual Meeting Fee (Section 5.99(b))- Mayor $ 30,500 1 $30,500-Councilors $ 23,000 8 $184,000

$214,500

(b) Annual Local Government Allowance - Mayor (Section 5.98(5)(b) $ 62,000 1 $62,000- Deputy Mayor (Section 5.98A) $ 15,500 1 $15,500

$77,500

(c) Other Allowances (Section 5.99A)- Telecommunications Technology Allowance $ 3,500 9 $31,500

$31,500

(d) Reimbursement of Expenses (Section 5.98(2))- Out of Pocket and Traveling Expenses 9 $1,000

$324,500Total

Note: The figures provided above are subject to review by the Salaries and Allowances Tribunal. Some Elected Members may not claim the full amount of their entitlement. The budgeted expenditure is shown on Page 3.17.


Page 2.26

12. CASH AT BANK/INVESTMENTS

(a) Reconciliation of Cash

For the purpose of the cash flow budget, the Town considers cash to include cash on hand and cash equivalents. Cash on hand means notes and coins held, and deposits held at call with a financial institution. Cash equivalents are highly liquid investments with short periods of maturity which are readily convertible to cash on hand, and borrowings integral to the cash management function and not subject to a term facility.

Cash at the end of the reporting periods as shown in the cash flow budget is reconciled to the related items in the current assets shown in Note 12(b) as follows:

Budget Est. Actual Budget2016/2017 2016/2017 2017/2018

Cash Comprises

Cash on Hand/Cash Advances 2,000,000 1,466,073 1,000,000

Short Term Investments 66,196,400 51,163,640 45,314,500

Total 68,196,400 52,629,713 46,314,500

(b) Restricted Assets

Restrictions are placed on the cash held and not the full amount recorded in the above note is available for use in operations unless the criteria for their use have been met.

Budget Est. Actual Budget

2016/2017 2016/2017 2017/2018

Cash Reserves 57,913,400 43,245,449 31,388,900

Endowment Lands Account 8,173,800 5,400 7,483,900

Provision for Long Service Leave 300,000 345,257 300,000

Sub Total 66,387,200 43,596,106 39,172,800

Cash Available for Use 1,562,900 9,033,607 7,141,700

Total Cash 67,950,100 52,629,713 46,314,500

The cash reserves are restricted in accordance with the purpose adopted by Council. The Endowment Lands Account has restrictions placed upon it by the Cambridge Endowment Lands Act 1920. Details of the nature of the restrictions for the reserves and the endowment land account are provided later in these notes. The provision for long service leave is an employee entitlement and is held until the employee takes long service leave or entitlements paid upon termination according to the requirements of the long service leave regulations.

(c) Investment Earnings

Revenue earned from Interest on investments is listed in various areas of the budget and is summarised as follows:

Budget Budget2016/2017 2017/2018

Interest from money held in reserve $290,000 $1,047,000

Interest from endowment lands $22,000 $150,000

Interest from other money $450,000 $477,500

Interest from rate instalments $100,000 $110,000

Interest from late payment of rates $45,000 $60,000

Interest from HACC operational subsidy $3,000 $3,000

Total Interest $910,000 $1,847,500


Page 2.27

12. CASH AT BANK/INVESTMENTS (continued)

(d) Reconciliation of Net Cash used in Operating Activities to Net Assets Resulting from Operations

Budget Forecast Budget

2016/2017 30 Jun 2017 2017/2018

Change in Net Assets 41,707,000 30,321,568 (947,500)

Adjustment for Items Not Involving the Movement of Cash:

Change in Equity - Joint Venture (100,000) 100,000 100,000

Land Held for Resale - Tamala Park/Perry Lakes 0 0 0

Assets reclassified an expensed to operating 0 0 0

Revaluation of Plant and Equipment 0 0 0

Devaluation of Investment 50,000 (6,070) 10,000

Depreciation/Write Down 8,639,500 8,302,941 8,755,000

Retirement of Infrastructure Assets and Asset Write Offs 200,000 100,000 100,000

Loss/(Gain) on Sale of Property, Plant and Equipment (16,109,000) (3,042,200) (13,755,500)

(7,319,500) 5,454,672 (4,790,500)

Revenues Provided by Government and

Other Parties:

Grants/Contributions for the development of assets (2,969,000) (1,983,006) (2,017,000)

(2,969,000) (1,983,006) (2,017,000)

Change in Operating Assets and Liabilities

Increase/(Decrease) in Provisions 100,000 149,775 100,000

Increase/(Decrease) in Accrued Expenses 100,000 (2,208,744) 200,000

Increase/(Decrease) in Creditors 800,000 1,640,224 300,000

Increase/(Decrease) in Income in Advance (100,000) (178,567) 100,000

Increase/(Decrease) in Accrued Income (200,000) 249,914 (100,000)

Increase/(Decrease) in Debtors 108,000 (139,253) 100,000

Increase/(Decrease) in Prepayments (50,000) 91,205 (10,000)

Increase/(Decrease) in Stock on Hand 50,000 (26,107) 50,000

GST Movement 150,000 (90,484) (78,500)

958,000 (512,037) 661,500

Net Cash used in Operating Activities 32,376,500 33,281,196 (7,093,500)


Page 2.28

13. LOAN & CREDIT FACILITIES

(a) Repayments

2016/2017 2017/2018 2016/2017 2017/2018 30 June 2017 30 June 2018Actual Budget Actual Budget Actual Budget

$ $ $ $ $ $

HP Agreement - Temporary Office Accomodation 17,936 0 881 0 0 0

17,936 0 881 0 0 0

Irrigiation 163,712 169,500 58,082 51,000 1,317,339 1,147,923

WGC Driving Range & Golf Shop 460,168 473,000 266,524 257,000 9,556,578 9,083,721

Miniature Golf 3,500,000 0 70,200 0 0 0

4,123,880 642,500 394,806 308,000 10,873,917 10,231,644

Property: 39 Southport St. 0 0 47,273 47,500 1,107,101 1,107,101

0 0 47,273 47,500 1,107,101 1,107,101

Total 4,141,816 642,500 442,960 355,500 11,981,018 11,338,744

Other Property & Services

Recreation and Culture

Details

Principal Payments Interest Payments Principal Remaining

(b) Unspent Loans

Nil (c) Overdraft

An overdraft facility of up to $500,000 is to be provided at the Town’s bank if required in accordance with Section 6.2(4)(d) of the Local Government Act.

(d) Internal Loans

Details

2016/2017 2017/2018 2016/2017 2017/2018 30 June 2017 30 June 2018Actual Budget Actual Budget Actual Budget

$ $ $ $ $ $

WGC Driving Range & Golf Shop 0 0 104,385 104,500 3,768,395 3,768,395

Miniature Golf 0 138,000 9,333 119,500 3,500,000 3,662,103

Hospitality 378,500 440,500 269,918 316,000 10,800,000 11,159,687

378,500 578,500 383,636 540,000 18,068,395 18,590,184

City Beach Surf Club & Commercial Development

City Beach Restaurants 160,013 240,000 133,573 185,500 4,061,136 5,646,136

Surf Club 85,093 90,000 71,033 70,000 2,159,679 2,119,771

245,106 330,000 204,606 255,500 6,220,815 7,765,907

Total 623,606 908,500 588,242 795,500 24,289,210 26,356,091

Principal Payments Interest Payments Principal Remaining

Recreation and Culture

Other Property & Services


Page 2.29

13. LOAN & CREDIT FACILITIES (continued) (d) Internal Loan

WGC Driving Range & Golf shop In addition to the loan from Western Australian Treasury Corporation, an internal loan of $3.6 million has been funded from the Endowment Lands Account. Interest charges are based on rates set by the Western Australian Treasury Corporation. The interest charges are transferred to the Endowment Lands Account for the 2017/2018 year is $104,500. WGC Miniature Golf Wembley Golf Course Miniature Golf Project was completed at a cost of $3.8 million, which is funded by an internal loan from the Endowment Lands Account. Interest charges are based on rates set by the Western Australian Treasury Corporation. The interest charges are transferred to the Endowment Lands Account and for the 2017/2018 year is $70,200. WGC Hospitality The Wembley Golf Course Hospitality project was completed at a cost of $10.8 million, which is funded by an internal loan from the Endowment Lands Account. Interest charges are based on rates set by the Western Australian Treasury Corporation. The interest of $316,000 and principal repayments of $440,500 are transferred to the Endowment Lands Account for the 2017/2018 financial year. City Beach Restaurants & Surf Club The City of Perth Surf Cub and Commercial precinct project was completed at a cost of $18 million are funded by a contribution of $2.5 million from external sources and an investment by the Town of $15.5 million which includes an internal loan of $8.5 million from Endowment Lands Account. The internal loan of $8.5 million ($6.15 million for City Beach Restaurants and $2.35 million for 50% of City Beach Surf Club Building) will be repaid by the rent revenue from commercial tenancies over 20 year term. The interest charged of $255,500 and principal repayments of $330,000 made are transferred to the Endowment Lands Account for the 2017/2018 financial year.


Page 2.30

14. RESERVES

Town maintains various reserves, which provide financial resources for projects and for items requiring urgent attention during the year, which have not been budgeted for. Full details on Reserves are shown on Pages 5.1 to 5.6.

(a) Purpose of Cash Backed Reserves

(i) Area Improvement Reserve To provide funds for the acquisition and development of assets excluding community recreation

facilities or the provision of services that are in the view of the Town beneficial and provides improvements to areas within the district of the Town. A sub-reserve has been created for the sale proceeds from the Perry Lakes Development.

(ii) Community Facilities Reserve

To provide funds for acquisition and development of community facilities in the Town. (iii) Asset Management Reserve

To provide a source of funds for future asset replacement. This reserve recognises the need to make provision for the future replacement of assets having regard to the depreciating nature of non-current assets. The amount in this reserve is to be accumulated over the useful life of the assets and expended on replacement as considered appropriate. The reserve provides for the acquisition and replacement of the Town’s plant, equipment and infrastructure. “Plant, equipment and Infrastructure” shall be defined to mean trucks, loaders, cars, utilities, rollers, tractors, movers, computers, photocopies, buildings, roads, footpaths, drainage, parks, reticulation and similar.

(iv) Waste Management Reserve

To provide funds for the provision of waste management services, including recycling. These services may include acquisition of assets such as land, buildings, plant and equipment, mobile rubbish bins, etc. The reserve also provides for the expenses relating to the Tamala Park land in which the Town has an ownership interest.

(v) Clubs and Associations Reserves

This reserve was established in accordance with the Town's new community leasing policy to provide for the replacement of car parks and surroundings where applicable. Contributions are made by both the Town and Community Associations and held by the Town for this purpose.

(vi) Development Contributions Reserve Parking

The Town under its "Access and Parking Strategy" endorsed by Council in 2012, has a requirement for developers to make a "cash in lieu of parking" contribution, as part of its planning approval process where it is evident that there are insufficient parking facilities being provided. The "Cash in lieu of parking" contribution will differ depending in which precinct the construction is taking place. To enable contributions to be appropriately monitored and acquitted, a reserve has been created for each precinct. Public Art

The Town under it's 'Public Art Policy' has a requirement for developers to provide for public art which may either be provided in-kind by the developer onsite or within the adjacent public realm or as a cash-in-lieu contribution to the Town for the provision of public art in that precinct. The public art contribution is applicable to applications for commercial, non-residential and mixed used developments where the construction value is $1 million or more. To enable cash contribution received to be appropriately monitored and acquitted, a reserve has been created for each precinct.


Page 2.31

14. RESERVES (Continued)

(b) Details of Reserve Accounts

Details of transactions expected to occur on the Reserves are outlined below:

Opening Transfers Transfers ClosingBalance from to Balance

1 July Operations Operations 30 June

Actual 2016/2017 (Estimated)Area Improvement 2,034,628 42,994,741 6,693,802 38,335,567Community Facilities 332,190 90,157 51,118 371,229Asset Management 1,722,441 966,756 1,058,578 1,630,619Waste Management 507,873 178,981 24,872 661,982Clubs & Associations 1,059,121 600,780 559,594 1,100,307Development Contributions - Parking 1,022,750 70,000 0 1,092,750Development Contributions - Public Art 55,000 139,651 0 194,651Total 6,734,003 45,041,066 8,387,964 43,387,105

Budget 2017/2018Area Improvement 38,335,600 5,249,000 18,199,000 25,385,600Community Facilities 371,300 33,000 0 404,300Asset Management 1,630,700 1,551,000 754,000 2,427,700Waste Management 662,000 179,000 0 841,000Clubs & Associations 1,100,400 707,500 395,000 1,412,900Development Contributions - Parking 1,092,800 79,000 100,000 1,071,800Development Contributions - Public Art 194,700 0 0 194,700Total 43,387,500 7,798,500 19,448,000 31,738,000

15. ENDOWMENT LANDS ACCOUNT

(a) Purpose of Endowment Lands Account

The Cambridge Endowment Land Act 1920 (Section 41(1)) requires an “Endowment Lands Account” to be established. The proceeds of sale of land in the Endowment Land area are to be credited to this account. The funds held in this account must be expended for the development of the land in the Endowment Lands Area. Full details for this account are shown on page 5.7.

(b) Details of Endowment Lands Account

Details of transactions expected to occur on the Endowment Lands Account are outlined below:

Opening Transfers Transfers ClosingBalance from to Balance

1 July Operations Operations 30 June

Actual 2016/2017 (Estimated) 756,440 5,225,210 5,950,575 31,075

Budget 2017/2018 31,100 13,394,000 6,630,000 6,795,100


Page 2.32

16. DETERMINATION OF OPENING FUNDS

(a) Net Current Assets

The surplus/deficit represents the amount to be brought forward from the previous financial period. The Local Government Act requires Council to carry forward any surplus or deficit from the previous year and take it into account in preparing the Budget and imposing the rates and charges for the ensuing year. The position at the commencement of the financial year is represented by the net current assets at 1 July 2017. The details of the net current assets are outlined below:

Surplus as at 30 June 2017 includes carried forward funds advised to date of $4,007,500.

(b) Determining the Budget Deficiency

The budget deficiency represents the amount that must be raised in rates to meet the balance of the expenditure requirements not provided for by alternative revenue sources. This deficiency is shown in the Rate Setting Budget Page 2.3. This budget is used to eliminate items that are not used to calculate the budget deficiency such as:

• Reserves that remain unexpended at year end; • Depreciation of non-current assets; • Gain/(Loss) on disposal of assets; • Restricted assets that remain unused at year-end.

Est. Actual Budget

30-Jun-17 30-Jun-18

Current Assets

Cash 1,466,073 1,000,000

Investments 51,163,640 43,941,000

Receivables Current 1,183,265 1,511,000

Other 113,787 70,800

Inventories 326,939 250,000

Total Current Assets 54,253,704 46,772,800

Current Liabilities

Payables 3,176,875 4,800,000

Provisions Current 2,775,799 2,800,000

Total Current Liabilities 5,952,674 7,600,000

Net 48,301,030 39,172,800

Less Restricted Assets

Reserves 43,245,449 31,388,900

Endowment Lands Account 5,400 7,483,900

Provisions 345,257 300,000

Total Restricted Assets 43,596,106 39,172,800

Net Current Assets 4,704,924 0


Page 2.33

17. TRADING UNDERTAKING The Town operates only one activity for the purpose of producing a profit in accordance with the definition of a trading undertaking in Section 3.59 of the Local Government Act 1995. (a) Operating Statement

Wembley Golf Course Details concerning the operation of the Golf Course are shown on pages 3.52. A summary of the financial position is detailed below:

Budget Est. Actual Budget

2016/2017 2016/2017 2017/2018

Revenue 8,657,000 8,580,638 9,166,500Less: Non Cash 0 0 0Net Revenue 8,657,000 8,580,638 9,166,500

Expenditure 6,981,000 6,908,883 7,404,500Less: Non Cash (1,091,000) (795,261) (1,133,000)Net Expenditure 5,890,000 6,113,622 6,271,500

Cash Surplus 2,767,000 2,467,016 2,895,000Less Cash Dividend (1,674,000) (1,674,000) (1,674,000)Less Loan Principal Repayments (Irrigation) (163,500) (163,712) (169,500)Less Loan Principal Repayments (Driving Range) (458,500) (460,169) (472,500)Less Loan Principal Repayments (Hospitality)_ELA Loan (376,000) (378,500) (441,000)Less Loan Principal Repayments (Miniature Golf)_ELA Loan (95,000) 0 (138,000)Less Capital Expenditure - POS System 0 (55,110) 0

Cash Transfer to Reserve 0 (264,475) 0

(b) Other Information

The Wembley Golf Course operates as a stand-alone activity and is budgeted to pay the Town a dividend of $1.674 million in 2017/2018. Any additional revenue raised is transferred to a Golf Course Reserve to be used specifically for Golf Course improvements. The Golf Course is completely self-funding without the expectation that rate revenue would be required for improvements. Similarly, a guaranteed dividend is paid to the Town each year, which subsidies the amount of rates, levied on ratepayers.

18. MAJOR TRADING UNDERTAKING The Wembley Golf Course qualifies under the minimum requirements of Section 3.59 of the Local Government Act 1995 and Regulation 9 of the Functions and General Regulations for a major trading undertaking. The Town does not operate any other major trading undertakings. The information contained in the above Operating Statement is inclusive of all items of revenue and expenditure which has been used in the pricing structure for goods and services provided by the golf Course trading undertaking. There are no other items outside the above Operating Statement used for this purpose.

19. MAJOR LAND TRANSACTION There is no major land transaction for 2017/2018 financial year.


Page 2.34

20. MONIES HELD IN TRUST A trust account has been established for funds held by Town over which it has no control and which are not included in the financial statements are as follows: Unclaimed Monies Balance 1 July 2017 $41,000 Receipts $2,000 Payments $1,000 Balance 30 June 2018 $42,000

Bonds & Deposits Balance 1 July 2017 $1,900,000 Receipts $400,000 Payments $300,000 Balance 30 June 2018 $2,000,000

OPERATING BUDGET

Town of CambridgeOperating Budget Summary by ProgramFor the Year Ending 30 June 2018

Page Actual Budget Forecast BudgetNo. 2015/2016 2016/2017 30 Jun 2017 2017/2018

$ $ $ $

REVENUE

General Purpose Funding 3.3 (25,319,653) (27,105,500) (28,494,555) (28,818,000)Governance 3.4 (122,791) (126,000) (123,404) (116,000)Law, Order and Public Safety 3.5 (670,764) (143,500) (153,840) (809,500)Health 3.6 (99,851) (88,500) (112,241) (103,500)Education and Welfare 3.7 (1,128,634) (1,160,000) (1,173,296) (1,172,000)Community Amenities 3.8 (2,893,718) (2,828,500) (2,936,295) (2,726,500)Recreation and Culture 3.9 (10,533,188) (12,541,000) (12,422,512) (12,503,000)Transport 3.10 (3,658,801) (4,520,000) (3,613,259) (3,646,500)Economic Services 3.11 (440,552) (461,000) (460,441) (461,000)Other Property and Services* 3.12 (34,397,439) (40,461,500) (27,239,410) (15,550,000)

(79,265,390) (89,435,500) (76,729,252) (65,906,000)

EXPENDITURE

General Purpose Funding 3.3 669,467 631,000 630,531 660,000Governance 3.4 1,824,472 1,857,000 1,867,748 1,935,500Law, Order and Public Safety 3.5 1,746,367 1,984,500 2,168,789 2,165,500Health 3.6 553,260 488,500 506,473 498,000Education and Welfare 3.7 1,795,772 1,800,000 1,749,619 1,823,000Community Amenities 3.8 6,344,404 6,759,000 6,482,907 6,704,500Recreation and Culture 3.9 19,040,368 21,221,000 20,851,486 22,492,500Transport** 3.10 9,032,182 8,874,000 8,599,648 26,726,000Economic Services 3.11 576,948 657,000 521,585 636,500Other Property and Services 3.12 3,292,051 3,456,500 3,028,898 3,212,000

44,875,291 47,728,500 46,407,684 66,853,500

CHANGE IN NET ASSETSRESULTING FROM OPERATIONS (34,390,100) (41,707,000) (30,321,568) 947,500


________________________________________________________________________________________ Page 3.1

Town of CambridgeOperating Budget Summary by Nature and TypeFor the Year Ending 30 June 2018


$ $ $ $

REVENUERates (23,470,651) (24,554,000) (24,802,040) (25,643,500)Operating Grants,Subsidies and Contributions (2,301,028) (2,590,500) (2,691,969) (1,975,500)Non Operating Grants,Subsidies and Contributions (30,473,142) (2,969,000) (1,992,606) (2,017,000)Profit on asset disposals (4,742,379) (16,224,000) (3,139,808) (13,815,000)Fees and charges (15,217,126) (18,540,000) (18,606,325) (19,372,000)Interest earnings (1,300,594) (1,488,500) (2,165,783) (2,643,000)Other revenue/income* (1,760,470) (23,069,500) (23,330,723) (440,000)

(79,265,391) (89,435,500) (76,729,252) (65,906,000)

EXPENDITUREEmployee costs 18,232,751 19,567,000 19,337,698 20,556,000Materials and contracts** 14,997,306 15,299,600 14,481,295 33,175,300Utilities (gas, electricity, water etc.) 1,560,722 1,824,700 1,936,814 1,836,700Depreciation on non-current assets 7,796,072 8,639,500 8,302,941 8,755,000Interest expenses 736,837 1,074,000 1,022,296 1,151,000Insurance expenses 418,066 478,200 457,813 466,000Other Expenditure 718,134 730,500 771,219 854,000Loss on disposal of assets 284,486 115,000 97,608 59,500

44,875,288 47,728,500 46,407,684 66,853,500

Change in net assets resulting from operations

(Gain)/Reduction (34,390,103) (41,707,000) (30,321,568) 947,500


______________________________________________________________________________Page 3.2

OPERATING BUDGET

COST CENTRE SUMMARY BY PROGRAM

Town of Cambridge


$ $ $ $

GENERAL PURPOSE FUNDING

RevenuesRatesRate Revenue 3.13 (23,470,650) (24,554,000) (24,802,040) (25,643,500)Financial Services - Rates 3.14 (254,208) (251,500) (276,494) (272,500)

(23,724,858) (24,805,500) (25,078,534) (25,916,000)

General Purpose Grants 3.15 (451,806) (959,500) (1,427,533) (432,000)

General Financing 3.15 (1,142,989) (1,340,500) (1,988,489) (2,470,000)

Total Revenues (25,319,653) (27,105,500) (28,494,555) (28,818,000)

ExpensesRatesFinancial Services - Rates 3.14 601,557 609,000 608,673 638,000

General Financing 3.15 67,910 22,000 21,858 22,000

Total Expenses 669,467 631,000 630,531 660,000

General Purpose Funding (Net) (24,650,186) (26,474,500) (27,864,024) (28,158,000)

________________________________________________________________________________________Page 3.3

Town of Cambridge


$ $ $ $

GOVERNANCE

RevenuesOther GovernanceGovernance Management 3.17 (63,084) (69,000) (51,846) (52,000)Administration - General 3.19 0 (3,000) (1,357) 0Administration - Customer Services (Admin Centre) 3.20 (59,707) (54,000) (70,200) (64,000)

(122,791) (126,000) (123,404) (116,000)

Total Revenues (122,791) (126,000) (123,404) (116,000)

ExpensesMembers of CouncilMembers Expenses 3.16 995,816 1,024,000 1,004,990 1,033,500

0 0 0 0995,816 1,024,000 1,004,990 1,033,500

Other GovernanceGovernance Management 3.17 1,134,541 1,254,000 1,226,058 1,527,000Human Resources 3.18 464,540 507,000 536,347 587,500Administration - General 3.19 188,970 177,500 193,391 197,000Administration - Customer Services (Admin Centre) 3.20 550,151 580,500 556,027 607,000Administration - Document Management 3.21 382,469 369,000 372,884 385,000Financial Services - General 3.22 554,715 563,000 542,936 612,500Financial Services - Purchasing/Accounts 3.23 291,487 291,500 313,046 327,500Financial Services - Payroll 3.24 214,571 211,000 209,926 216,000Information Technology 3.25 1,097,480 1,355,000 1,258,117 1,410,000Administration Centre 3.26 746,795 755,000 742,168 744,000

5,625,720 6,063,500 5,950,900 6,613,500Less ABC Allocated (4,797,064) (5,230,500) (5,088,143) (5,711,500)

828,656 833,000 862,758 902,000

Total Expenses 1,824,472 1,857,000 1,867,748 1,935,500

Governance (Net) 1,701,680 1,731,000 1,744,344 1,819,500

________________________________________________________________________________________Page 3.4

Town of Cambridge


$ $ $ $

LAW, ORDER & PUBLIC SAFETY

RevenuesAnimal ControlAnimal Control 3.27 (105,534) (80,500) (95,478) (85,500)

Other Law, Order & Public SafetyRanger Services - Other 3.28 (2,466) (2,000) (1,513) (2,000)Compliance 3.30 (11,728) (3,000) 0 (4,000)Surf Life Saving Clubs 3.31 (545,454) (58,000) (56,081) (718,000)Community Safety 3.32 (5,582) 0 (768) 0

(565,230) (63,000) (58,362) (724,000)

Total Revenue (670,764) (143,500) (153,840) (809,500)

ExpenditureAnimal ControlAnimal Control 3.27 230,682 226,500 250,116 234,000

Other Law, Order & Public SafetyRanger Services - Other 3.28 223,429 246,500 251,918 249,000Beach Inspections 3.29 362,383 372,000 374,610 384,000Compliance 3.30 395,057 427,500 429,370 421,000Surf Life Saving Clubs 3.31 353,590 529,500 686,176 689,000Community Safety 3.32 181,228 182,500 176,600 188,500

1,515,685 1,758,000 1,918,674 1,931,500

Total Expenditure 1,746,367 1,984,500 2,168,789 2,165,500

Law, Order & Public Safety (Net) 1,075,603 1,841,000 2,014,950 1,356,000

________________________________________________________________________________________Page 3.5

Town of Cambridge


$ $ $ $

HEALTH

RevenueHealth - Preventive ServicesHealth 3.33 (99,851) (88,500) (112,241) (103,500)

Total Revenue (99,851) (88,500) (112,241) (103,500)

ExpenditureHealth - Preventive ServicesHealth 3.33 553,260 488,500 506,473 498,000

Total Expenditure 553,260 488,500 506,473 498,000

Health (Net) 453,409 400,000 394,232 394,500

________________________________________________________________________________________Page 3.6

Town of Cambridge


$ $ $ $

EDUCATION & WELFARE

RevenueAged & DisabledCambridge Senior Services - HACC 3.34 (1,123,521) (1,115,500) (1,147,623) (1,155,500)

(1,123,521) (1,115,500) (1,147,623) (1,155,500)Other WelfareWelfare Services 3.35 0 (28,000) (17,500) 0Youth Services 3.36 (5,113) (16,500) (8,172) (16,500)

(5,113) (44,500) (25,672) (16,500)

Total Revenue (1,128,634) (1,160,000) (1,173,296) (1,172,000)

ExpenditureAged & DisabledCambridge Senior Services - HACC 3.34 1,322,184 1,247,000 1,241,851 1,287,000

1,322,184 1,247,000 1,241,851 1,287,000Other WelfareWelfare Services 3.35 116,400 155,500 128,690 155,500Youth Services 3.36 357,188 397,500 379,078 380,500

473,588 553,000 507,768 536,000


Education & Welfare (Net) 667,138 640,000 576,323 651,000

________________________________________________________________________________________Page 3.7

Town of Cambridge


$ $ $ $

COMMUNITY AMENITIES

RevenueSanitationWaste Management 3.37 (2,444,559) (2,343,500) (2,275,409) (2,239,000)

Town Planning & Regional DevelopmentPlanning 3.38 (448,941) (463,000) (659,945) (481,500)Sustainability Management 3.39 (218) (22,000) (941) (6,000)

(449,159) (485,000) (660,886) (487,500)

Total Revenue (2,893,718) (2,828,500) (2,936,295) (2,726,500)

ExpenditureSanitationWaste Management 3.37 4,287,382 4,586,000 4,099,194 4,424,000

Town Planning & Regional DevelopmentPlanning 3.38 1,598,877 1,726,500 1,937,877 1,861,000Sustainability Management 3.39 458,145 446,500 445,836 419,500

2,057,022 2,173,000 2,383,713 2,280,500


Community Amenities (Net) 3,450,686 3,930,500 3,546,612 3,978,000

________________________________________________________________________________________Page 3.8

Town of Cambridge


$ $ $ $

RECREATION & CULTURE

RevenuePublic Halls & Civic CentresWembley Community Centre 3.40 (155,511) (150,000) (152,957) (150,000)Leederville Town Hall 3.41 (89,073) (80,000) (90,071) (92,000)The Boulevard Centre 3.42 (342,952) (324,500) (285,185) (316,000)

(587,536) (554,500) (528,213) (558,000)Swimming Areas & BeachesBold Park Aquatic Centre 3.43 (1,147,698) (1,677,500) (1,788,661) (1,870,000)Ocean Beaches 3.45 (139,592) (5,000) (12,319) (10,000)

(1,287,290) (1,682,500) (1,800,980) (1,880,000)Other Sport & RecreationClubs - Leased Premises 3.46 (530,078) (297,500) (316,102) (278,500)Sports Grounds 3.47 (546,647) (348,000) (369,933) (110,000)Parks 3.48 (143,837) (497,000) (393,858) (44,000)Wembley Golf Course 3.49 (6,938,778) (8,657,000) (8,580,638) (9,166,500)Recreation Services 3.54 (64,726) (65,000) (71,382) (53,500)

(8,224,067) (9,864,500) (9,731,914) (9,652,500)LibrariesCambridge Library 3.55 (50,197) (52,000) (52,382) (50,000)

Other CultureQuarry Amphitheatre 3.56 (384,097) (387,500) (309,024) (362,500)

Total Revenue (10,533,188) (12,541,000) (12,422,512) (12,503,000)

ExpenditurePublic Halls & Civic CentresWembley Community Centre 3.40 309,972 386,500 338,381 395,000Leederville Town Hall 3.41 134,111 157,000 156,387 166,500The Boulevard Centre 3.42 535,415 531,500 559,047 612,000

979,499 1,075,000 1,053,815 1,173,500Swimming Areas & BeachesBold Park Aquatic Centre 3.43 1,936,321 2,504,500 2,690,999 2,761,500Ocean Beaches - Buildings 3.45 244,430 397,500 343,116 352,000Ocean Beaches - Grounds 3.45 728,181 776,000 758,157 745,500

2,908,932 3,678,000 3,792,272 3,859,000Other Sport & RecreationClubs - Leased Premises 3.46 755,069 948,000 899,722 1,040,500Sports Grounds - Buildings 3.47 388,381 325,500 327,995 336,000Sports Grounds - Grounds 3.47 1,122,993 921,500 879,580 956,000Parks - Buildings 3.48 69,720 87,500 80,753 81,000Parks - Grounds 3.48 3,024,888 3,411,500 3,271,741 3,630,500Wembley Golf Course 3.49 6,146,716 6,981,000 6,908,883 7,404,500Recreation Services 3.54 868,117 924,500 884,466 1,035,500

12,375,885 13,599,500 13,253,141 14,484,000LibrariesCambridge Library 3.55 2,207,479 2,383,000 2,255,006 2,414,500

Other CultureQuarry Amphitheatre 3.56 568,574 485,500 497,253 561,500


Recreation & Culture (Net) 8,507,180 8,680,000 8,428,974 9,989,500

________________________________________________________________________________________Page 3.9

Town of Cambridge


$ $ $ $

TRANSPORT

RevenueMaintenance Streets, Roads, DepotsRoad Infrastructure 3.57 (1,628,733) (2,209,000) (1,280,448) (1,303,500)Road Reserves 3.58 (91,200) (96,000) (92,650) (178,000)

(1,719,933) (2,305,000) (1,373,098) (1,481,500)Parking FacilitiesParking Control 3.61 (1,938,868) (2,215,000) (2,240,160) (2,165,000)

Total Revenue (3,658,801) (4,520,000) (3,613,259) (3,646,500)

ExpenditureMaintenance Streets, Roads, DepotsRoad Infrastructure 3.57 6,353,586 5,938,500 5,665,709 5,867,000Road Reserves 3.58 1,504,781 1,614,000 1,529,151 1,637,500Depot 3.59 350,032 354,500 331,797 377,000 - Less Allocated (350,031) (354,500) (331,797) (377,000)

7,858,368 7,552,500 7,194,859 7,504,500Underground PowerUnderground Power 3.60 0 47,569 17,826,500

Parking FacilitiesParking Control 3.61 1,173,814 1,321,500 1,357,219 1,395,000


Transport (Net) 5,373,382 4,354,000 4,986,390 23,079,500

________________________________________________________________________________________Page 3.10

Town of Cambridge


$ $ $ $

ECONOMIC SERVICES

RevenueBuilding ControlBuilding Control 3.62 (395,550) (411,000) (414,999) (411,000)Swimming Pool Inspections 3.63 (45,002) (50,000) (45,442) (50,000)

(440,552) (461,000) (460,441) (461,000)

Total Revenue (440,552) (461,000) (460,441) (461,000)

ExpenditureBuilding ControlBuilding Control 3.62 559,569 607,000 492,851 586,000Swimming Pool Inspections 3.63 17,379 50,000 28,734 50,500

576,948 657,000 521,585 636,500

Total Expenditure 576,948 657,000 521,585 636,500

Economic Services (Net) 136,396 196,000 61,144 175,500

________________________________________________________________________________________Page 3.11

Town of Cambridge


$ $ $ $

OTHER PROPERTY & SERVICES

RevenueOverheadsWorks & Engineering 3.64 (1,194) (6,000) 0 (11,500)Building Management 3.68 (5,649) 0 0

(6,842) (6,000) 0 (11,500)Plant Operation CostsWorks & Engineering 3.66 (12,014) (21,000) (63,714) (32,500)Parks & Landscape 3.67 (5,716) (4,500) (21,559) 0

(17,730) (25,500) (85,273) (32,500)UnclassifiedAsset Management 3.69Other Property 3.70 (34,372,866) (40,430,000) (27,154,137) (15,506,000)

(34,372,866) (40,430,000) (27,154,137) (15,506,000)

Total Revenue (34,397,439) (40,461,500) (27,239,410) (15,550,000)

ExpenditureOverheadsWorks & Engineering 3.64 1,526,251 1,574,500 1,496,056 1,634,000Less Allocated to Works and Services 3.64 (1,130,963) (1,154,000) (1,128,656) (1,175,500)Parks & Landscape 3.65 1,784,210 1,854,000 1,887,576 1,943,500Less Allocated to Works and Services 3.65 (1,325,172) (1,308,500) (1,242,885) (1,352,500)Building Management 3.68 276,923 291,500 273,046 295,500Asset Management 3.69 444,066 606,000 540,193 514,000

1,575,316 1,863,500 1,825,330 1,859,000Plant Operation CostsWorks & Engineering 3.66 260,733 282,500 238,470 255,500Less Allocated to Works and Services 3.66 (308,205) (242,000) (336,619) (201,000)Parks & Landscape 3.67 223,385 254,000 254,528 273,000Less Allocated to Works and Services 3.67 (193,088) (218,000) (190,006) (238,000)

(17,175) 76,500 (33,627) 89,500UnclassifiedOther Property 3.70 1,733,910 1,516,500 1,237,195 1,263,500

1,733,910 1,516,500 1,237,195 1,263,500


Other Property & Services (Net) (31,105,387) (37,005,000) (24,210,512) (12,338,000)

Total Operating (Net) (34,390,099) (41,707,000) (30,321,567) 947,500

________________________________________________________________________________________Page 3.12

OPERATING BUDGET

OPERATING SCHEDULES

BY COST CENTRE

Town of Cambridge


$ $ $ $

RATES

RevenuesGeneral Rates (22,224,444) (23,346,000) (23,347,038) (24,209,500)Minimum Rates (990,409) (1,001,000) (1,001,442) (1,204,000)

Subtotal General Rates (23,214,853) (24,347,000) (24,348,480) (25,413,500)

Interim Rates (228,680) (207,000) (440,092) (230,000)

Rates Revenue (23,470,650) (24,554,000) (24,802,040) (25,643,500)

Rates (Net) (23,470,650) (24,554,000) (24,802,040) (25,643,500)

________________________________________________________________________________________________Page 3.13

Town of Cambridge


$ $ $ $

FINANCIAL SERVICES - RATES

RevenuesOther Rates Revenue (217,498) (207,000) (242,266) (235,000)Operating Grants & Subsidies (10,306) (12,000) (7,938) (10,000)Reimbursements (5,000)Other Income (26,404) (27,500) (26,290) (27,500)

Financial Services - Rates Revenue (254,208) (251,500) (276,494) (272,500)

ExpenditureEmployee Costs 250,286 243,500 230,024 244,500Office Expenses 37,752 39,000 44,794 46,000Operational Expenses 127,947 121,000 140,487 136,000Other Expenses 4,783 8,000 6,209 3,000

Sub-total 420,768 411,500 421,514 429,500

Depreciation 735 500 737 500Cost Allocation (ABC) 180,053 197,000 186,422 208,000

Financial Services - Rates Expenditure 601,557 609,000 608,673 638,000

Financial Services - Rates (Net) 347,349 357,500 332,180 365,500

________________________________________________________________________________________________Page 3.14

Town of Cambridge


$ $ $ $

GENERAL PURPOSE GRANTS

RevenuesOperating Grants & Subsidies (451,806) (959,500) (1,427,533) (432,000)

General Purpose Grants Revenue (451,806) (959,500) (1,427,533) (432,000)

GENERAL FINANCING

RevenuesInterest Earnings (1,142,989) (1,340,500) (1,988,489) (2,470,000)

General Financing Revenue (1,142,989) (1,340,500) (1,988,489) (2,470,000)

ExpenditureOperational Expenses 67,910 22,000 21,858 22,000

General Financing Expenditure 67,910 22,000 21,858 22,000

General Financing (Net) (1,075,079) (1,318,500) (1,966,631) (2,448,000)

________________________________________________________________________________________________Page 3.15

Town of Cambridge


$ $ $ $

MEMBERS EXPENSES

ExpenditureEmployee Costs 191,287 191,000 198,970 196,500Office Expenses 4,280 4,500 7,319 4,500IT & Other Equipment 4,564 15,000 4,944 15,000Operational Expenses 31,670 32,000 32,084 32,000Other Expenses 436,515 437,000 432,492 437,500Loss on Disposal of Assets 1,621

Sub-total 669,937 679,500 675,809 685,500

Depreciation 2,381 15,500 3,111 10,500Cost Allocation (ABC) 323,498 329,000 326,071 337,500

Members Expenses Expenditure 995,816 1,024,000 1,004,990 1,033,500

Members Expenses (Net) 995,816 1,024,000 1,004,990 1,033,500

________________________________________________________________________________________________Page 3.16

Town of Cambridge


$ $ $ $

GOVERNANCE MANAGEMENT

RevenuesReimbursements (30,000) (33,825) (30,000)Other Income (63,084) (22,000) (17,994) (22,000)Gain on Disposal of Assets (17,000) (28)

Governance Management Revenue (63,084) (69,000) (51,846) (52,000)

ExpenditureEmployee Costs 620,861 627,000 642,506 644,000Office Expenses 25,214 25,500 16,135 20,500IT & Other Equipment 4,505 5,000 5,130 69,000Fleet & Plant Running Costs 10,152 10,000 17,628 10,000Operational Expenses 85,348 76,000 51,275 74,000Other Expenses 96,603 120,000 86,949 95,000Programs 38,955 125,500 137,528 333,500Loss on Disposal of Assets 3,000 8,309

Sub-total 881,638 992,000 965,460 1,246,000


Governance Management Expenditure 1,134,541 1,254,000 1,226,058 1,527,000

Governance Management (Net) 1,071,456 1,185,000 1,174,212 1,475,000

Governance Management (ABC Summary)Overhead Expenditure 367,110 491,000 1,174,212 689,000Less allocated (365,593) (491,000) (439,298) (689,000)Under/(Over) Allocated 1,517 734,913

________________________________________________________________________________________________Page 3.17

Town of Cambridge


$ $ $ $

HUMAN RESOURCES

ExpenditureEmployee Costs 315,388 334,500 378,770 358,500Office Expenses 3,383 4,000 3,683 4,000IT & Other Equipment 1,063 500 437 500Fleet & Plant Running Costs 4,161 6,500 4,584 4,500Operational Expenses 14,232 17,500 18,182 17,500Other Expenses 31,505 38,500 33,155 38,500Programs 17,574 19,000 10,680 74,000Loss on Disposal of Assets 4,441

Sub-total 387,307 420,500 453,932 497,500

Depreciation 1,866 3,500 2,385Cost Allocation (ABC) 75,368 83,000 80,029 90,000

Human Resources Expenditure 464,540 507,000 536,347 587,500

Human Resources (Net) 464,540 507,000 536,347 587,500

Human Resources (ABC Summary)Overhead Expenditure 464,540 507,000 536,347 587,500Less allocated (464,540) (507,000) (531,906) (587,500)

Under/(Over) Allocated 4,441

________________________________________________________________________________________________Page 3.18

Town of Cambridge


$ $ $ $

ADMINISTRATION - GENERAL

RevenuesGain on Disposal of Assets (3,000) (1,357)

Administration - General Revenue (3,000) (1,357)

ExpenditureEmployee Costs 104,111 97,000 94,678 98,500Office Expenses 41,768 36,000 46,934 44,000Fleet & Plant Running Costs 1,829 2,500 3,276 2,500Operational Expenses 3,811 3,500 3,580 3,500Other Expenses 7,181 8,000 7,079 8,000Loss on Disposal of Assets

Sub-total 158,700 147,000 155,547 156,500


Administration - General Expenditure 188,970 177,500 193,391 197,000

Administration - General (Net) 188,970 174,500 192,034 197,000

Administration - General (ABC Summary)

Overhead Expenditure 188,970 174,500 192,034 197,000Less allocated (188,970) (174,500) (192,034) (197,000)

Under/(Over) Allocated

________________________________________________________________________________________________Page 3.19

Town of Cambridge


$ $ $ $

ADMINISTRATION - CUSTOMER SERVICES

RevenuesOther Income (59,707) (54,000) (70,200) (64,000)

Customer Services (Admin Centre) Revenue (59,707) (54,000) (70,200) (64,000)

ExpenditureEmployee Costs 347,971 369,500 352,408 387,500Office Expenses 14,945 13,500 12,699 13,500IT & Other Equipment 11,429 12,500 10,411 12,500Operational Expenses 12,990 10,000 11,007 10,000Other Expenses 5,328 4,000 6,142 4,000Internal Expenditure Allocations 14,500 14,500 14,500 14,500

Sub-total 407,162 424,000 407,167 442,000

DepreciationCost Allocation (ABC) 142,989 156,500 148,860 165,000

Customer Services (Admin Centre) Expenditure 550,151 580,500 556,027 607,000

Admin - Customer Services (Net) 490,444 526,500 485,827 543,000

Administration - Customer Services (ABC Summary)Overhead Expenditure 490,445 526,500 485,827 543,000Less allocated (490,445) (526,500) (485,827) (543,000)


________________________________________________________________________________________________Page 3.20

Town of Cambridge


$ $ $ $

ADMINISTRATION - DOCUMENT MANAGEMENT

ExpenditureEmployee Costs 290,277 273,500 277,527 281,000Office Expenses 335 1,000 385 1,000IT & Other Equipment 1,968 2,000 4,010 9,000Operational Expenses 2,273 2,000 2,252 2,000Other Expenses 1,033 1,000 455 1,000

Sub-total 295,885 279,500 284,629 294,000

Depreciation 3,884 2,500 2,594Cost Allocation (ABC) 82,700 87,000 85,661 91,000

Admin - Document Management Expenditure 382,469 369,000 372,884 385,000

Admin - Document Management (Net) 382,469 369,000 372,884 385,000

Administration - Document Management (ABC Summary)Overhead Expenditure 382,469 369,000 372,884 385,000Less allocated (382,469) (369,000) (372,884) (385,000)


________________________________________________________________________________________________Page 3.21

Town of Cambridge


$ $ $ $

FINANCIAL SERVICES - GENERAL

ExpenditureEmployee Costs 424,731 414,500 409,403 427,500Office Expenses 2,278 2,500 2,278 2,500IT & Other Equipment 1,000 572 1,000Fleet & Plant Running Costs 3,799 5,500 3,741 5,500Operational Expenses 47,697 48,000 44,503 48,000Other Expenses 1,119 2,500 2,034 32,500Loss on Disposal of Assets 7,500 7,500

Sub-total 479,624 481,500 462,532 524,500


Financial Services - General Expenditure 554,715 563,000 542,936 612,500

Financial Services - General (Net) 554,715 563,000 542,936 612,500

Financial Services - General (ABC Summary)Overhead Expenditure 554,714 563,000 542,936 612,500Less allocated (554,714) (563,000) (542,936) (612,500)


________________________________________________________________________________________________Page 3.22

Town of Cambridge


$ $ $ $

FINANCIAL SERVICES - PURCHASING/ACCOUNTS

ExpenditureEmployee Costs 219,902 212,000 236,043 243,500Office Expenses 3,544 3,000 3,929 3,000Other Expenses 640 1,500 469 1,500

Sub-total 224,086 216,500 240,441 248,000


Financial Svces - Purchasing/Accounts Exp 291,487 291,500 313,046 327,500

Financial Svces - Purchasing/Accounts (Net) 291,487 291,500 313,046 327,500

Financial Services - Purchasing/Accounts (ABC Summary)Overhead Expenditure 291,486 291,500 313,046 327,500Less allocated (291,486) (291,500) (313,046) (327,500)


________________________________________________________________________________________________Page 3.23

Town of Cambridge


$ $ $ $

FINANCIAL SERVICES - PAYROLL

ExpenditureEmployee Costs 175,079 165,000 167,045 167,500Office Expenses 1,772 1,500 1,641 1,500IT & Other Equipment 500 500Other Expenses 196 500 500

Sub-total 177,047 167,500 168,686 170,000


Financial Services - Payroll Expenditure 214,571 211,000 209,926 216,000

Financial Services - Payroll (Net) 214,571 211,000 209,926 216,000

Financial Services - Payroll (ABC Summary)Overhead Expenditure 214,571 211,000 209,926 216,000Less allocated (214,571) (211,000) (209,926) (216,000)


________________________________________________________________________________________________Page 3.24

Town of Cambridge


$ $ $ $

INFORMATION TECHNOLOGY

ExpenditureEmployee Costs 470,408 501,000 487,628 513,500Office Expenses 6,289 5,000 7,001 5,000IT & Other Equipment 249,081 346,000 330,279 369,000Other Expenses 361 500 424 500Internal Expenditure Allocations 7,000 7,000 7,000 7,000

Sub-total 733,139 859,500 832,332 895,000


Information Technology Expenditure 1,097,480 1,355,000 1,258,117 1,410,000

Information Technology (Net) 1,097,480 1,355,000 1,258,117 1,410,000

Information Technology (ABC Summary)Overhead Expenditure 1,097,480 1,355,000 1,258,117 1,410,000Less allocated (1,097,480) (1,355,000) (1,258,117) (1,410,000)


________________________________________________________________________________________________Page 3.25

Town of Cambridge


$ $ $ $

ADMINISTRATION CENTRE

ExpenditureInterest Expenses 2,179 1,000 881Infrastructure 384,717 386,000 375,959 384,000Non-Capital Works 13,000 7,696

Sub-total 386,896 400,000 384,536 384,000


Administration Centre Expenditure 746,795 755,000 742,168 744,000

Administration Centre (Net) 746,795 755,000 742,168 744,000

Administration Centre (ABC Summary)Overhead Expenditure 746,795 742,000 742,168 744,000Less allocated (746,795) (742,000) (742,168) (744,000)


________________________________________________________________________________________________Page 3.26

Town of Cambridge


$ $ $ $

ANIMAL CONTROL

RevenuesFees & Charges - Non-Local Govt Property (105,534) (80,500) (95,478) (85,500)

Animal Control Revenue (105,534) (80,500) (95,478) (85,500)

ExpenditureEmployee Costs 132,541 146,000 153,398 145,000Office Expenses 2,011 2,500 2,555 2,500IT & Other Equipment 344 500 553 500Fleet & Plant Running Costs 8,834 6,000 7,205 6,500Operational Expenses 26,336 20,000 33,601 20,000Other Expenses 4,548 2,000 1,488 2,000Loss on Disposal of Assets 7,148

Sub-total 181,762 177,000 198,800 176,500


Animal Control Expenditure 230,682 226,500 250,116 234,000

Animal Control (Net) 125,148 146,000 154,638 148,500

________________________________________________________________________________________________Page 3.27

Town of Cambridge


$ $ $ $

RANGER SERVICES - OTHER

RevenuesFees & Charges - Non-Local Govt Property (2,466) (2,000) (1,513) (2,000)

Ranger Services - Other Revenue (2,466) (2,000) (1,513) (2,000)

ExpenditureEmployee Costs 156,397 147,000 178,916 146,000Office Expenses 9,935 8,000 6,350 8,000IT & Other Equipment 927 1,000 288 1,000Fleet & Plant Running Costs 8,393 16,000 12,184 16,000Operational Expenses 2,051 4,000 1,902 4,000Other Expenses 242 1,500 2,586 1,500Programs 1,500 15,000Loss on Disposal of Assets 14,500 6,291 6,000

Sub-total 177,946 193,500 208,518 197,500


Ranger Services - Other Expenditure 223,429 246,500 251,918 249,000

Ranger Services - Other (Net) 220,962 244,500 250,405 247,000

________________________________________________________________________________________________Page 3.28

Town of Cambridge


$ $ $ $

BEACH INSPECTIONS

ExpenditureOther Expenses 352,572 361,000 364,250 371,000

Sub-total 352,572 361,000 364,250 371,000

Cost Allocation (ABC) 9,811 11,000 10,360 13,000

Beach Inspections Expenditure 362,383 372,000 374,610 384,000

Beach Inspections (Net) 362,383 372,000 374,610 384,000

________________________________________________________________________________________________Page 3.29

Town of Cambridge


$ $ $ $

COMPLIANCE

Revenues

Fees & Charges - Non-Local Govt Property (11,728) (2,000) (2,000)Gain on Disposal of Assets (1,000) (2,000)

Building Control Revenue (11,728) (3,000) (4,000)

ExpenditureEmployee Costs 288,683 343,500 367,054 345,000Office Expenses 6,315 4,000 3,040 5,000IT & Other Equipment 331 1,000 1,338 1,000Fleet & Plant Running Costs 9,806 8,500 8,139 8,500Operational Expenses 56,138 31,000 4,051 20,000Other Expenses 3,373 1,000 575 1,000Loss on Disposal of Assets 5,000 10,562

Sub-total 364,646 394,000 394,759 380,500


Compliance Expenditure 395,057 427,500 429,370 421,000

Compliance (Net) 383,329 424,500 429,370 417,000

________________________________________________________________________________________________Page 3.30

Town of Cambridge


$ $ $ $

SURF LIFE SAVING CLUBS

City of Perth Surf Life Saving Club

RevenuesReimbursements (7,500) (7,492) (7,500)Fees & Charges - Local Govt Property (22,500) (25,770) (22,500)Capital Contribution (525,000) (660,000)

City of Perth Surf Lifesaving Club Revenue (525,000) (30,000) (33,262) (690,000)

ExpenditureOther Expenses 27,600 28,000 27,839 28,000Infrastructure 14,752 10,500 22,566 27,500Non-CapitalWorks 14,500

Sub-total 42,352 38,500 64,905 55,500


City of Perth Surf Lifesaving Club Expenditure 225,665 370,000 519,203 503,000

Floreat Surf Life Saving Club

RevenuesReimbursements (4,414) (5,500) (4,414) (5,500)Fees & Charges - Local Govt Property (16,040) (22,500) (18,405) (22,500)

Floreat Surf Lifesaving Club Revenue (20,454) (28,000) (22,819) (28,000)

ExpenditureOther Expenses 27,645 28,000 27,839 28,000Infrastructure 11,859 31,500 34,934 30,500Non-Capital Works 13,015 17,000 16,585 41,000

Sub-total 52,519 76,500 79,358 99,500

Depreciation 74,489 82,000 86,646 85,500Cost Allocation (ABC) 916 1,000 969 1,000

Floreat Surf Life Saving Club Expenditure 127,924 159,500 166,973 186,000

Surf Life Saving Clubs (Net) (191,864) 471,500 630,095 (29,000)

________________________________________________________________________________________________Page 3.31

Town of Cambridge


$ $ $ $

COMMUNITY SAFETY

RevenuesFees & Charges - Non-Local Govt Property (164) (68)Programs (5,418) (700)

Community Safety Revenue (5,582) (768)

ExpenditureEmployee Costs 47,675 50,500 51,737 51,500Programs 95,518 91,000 84,818 96,000

Sub-total 143,194 141,500 136,555 147,500


Community Safety Expenditure 181,228 182,500 176,600 188,500

Community Safety (Net) 175,646 182,500 175,832 188,500

________________________________________________________________________________________________Page 3.32

Town of Cambridge


$ $ $ $

HEALTH

RevenuesFees & Charges - Non-Local Govt Property (92,935) (82,500) (101,369) (92,500)Other Income (6,916) (6,000) (10,872) (6,000)Gain on Disposal of Assets (5,000)

Health Revenue (99,851) (88,500) (112,241) (103,500)

ExpenditureEmployee Costs 398,240 316,500 343,030 326,500Office Expenses 3,601 3,500 5,326 4,500IT & Other Equipment 874 1,000 1,652 1,000Fleet & Plant Running Costs 2,438 3,500 3,512 3,500Operational Expenses 16,937 18,000 14,398 14,500Other Expenses 11,532 12,500 13,396 12,500Loss on Disposal of Assets 4,500

Sub-total 433,622 359,500 381,315 362,500


Health Expenditure 553,260 488,500 506,473 498,000

Health (Net) 453,409 400,000 394,232 394,500

________________________________________________________________________________________________Page 3.33

Town of Cambridge


$ $ $ $

CAMBRIDGE SENIOR SERVICES - HACC

RevenuesOperating Grants & Subsidies (1,000,402) (1,000,000) (1,035,049) (1,045,000)Interest Earnings (3,675) (3,000) (2,710) (3,000)Fees (116,992) (110,000) (106,617) (105,000)Other Income (2,453) (2,500) (3,247) (2,500)

Cambridge Senior Services - HACC Revenue (1,123,521) (1,115,500) (1,147,623) (1,155,500)

ExpenditureEmployee Costs 1,086,970 982,000 992,588 1,015,000Office Expenses 9,852 11,000 10,656 11,000IT & Other Equipment 16,104 19,500 15,502 17,500Fleet & Plant Running Costs 14,620 19,000 20,034 22,500Operational Expenses 2,485 3,500 2,439 3,500Other Expenses 35,730 34,500 32,234 36,000Infrastructure 6,075 8,000 6,462 7,000Loss on Disposal of Assets 3,500 5,579Internal Expenditure Allocations 20,000 20,000 20,000 20,000

Sub-total 1,191,836 1,101,000 1,105,493 1,132,500


Cambridge Senior Services - HACC Expenditure 1,322,184 1,247,000 1,241,851 1,287,000

Cambridge Senior Services - HACC (Net) 198,663 131,500 94,228 131,500

Less Partial Costs Allocated (93,807) (106,000) (103,811) (122,000)Less Loss on Disposal of Assets (3,500) (5,579)Less Depreciation (18,541) (22,000) (14,548) (14,500)Transfer to/(from) Reserve 29,709 5,000Funded by General Purpose Funds (86,314)Cambridge Senior Services - HACC (Net) ()

________________________________________________________________________________________________Page 3.34

Town of Cambridge


$ $ $ $

WELFARE SERVICES

RevenuesContributions Donations & Sponsorship (4,000)Non-Operating Grants & Subsidies (24,000) (17,500)

Welfare Services Revenue (28,000) (17,500)

ExpenditureEmployee Costs 55,461 56,000 55,881 65,000Programs 11,192 22,500 6,536 18,500Contributions 14,500 15,000 14,500 14,500Non-Capital Works 2,887 20,000 17,973 20,000

Sub-total 84,041 113,500 94,891 118,000

Depreciation 7,000Cost Allocation (ABC) 32,359 35,000 33,799 37,500

Welfare Services Expenditure 116,400 155,500 128,690 155,500

Welfare Services (Net) 116,400 127,500 111,190 155,500

________________________________________________________________________________________________Page 3.35

Town of Cambridge


$ $ $ $

YOUTH SERVICES

RevenuesOperating Grants & Subsidies

Fees & Charges - Non-Local Govt Property (500) (500)Programs (4,621) (15,000) (7,413) (15,000)Other Income (492) (1,000) (759) (1,000)

Youth Services Revenue (5,113) (16,500) (8,172) (16,500)

ExpenditureEmployee Costs 211,338 212,000 214,148 216,500Office Expenses 3,821 4,000 3,920 4,000IT & Other Equipment 5,866 29,000 10,966 18,000Fleet & Plant Running Costs 1,796 2,000 1,580 2,000Operational Expenses 1,350 2,000 225 1,000Other Expenses 2,835 3,000 3,101 3,000Infrastructure 24,401 24,500 29,994 24,500Programs 25,592 34,000 29,121 28,500Non-Capital Works 7,072 8,000 7,273

Sub-total 284,070 318,500 300,328 297,500


Youth Services Expenditure 357,188 397,500 379,078 380,500

Youth Services (Net) 352,076 381,000 370,906 364,000

________________________________________________________________________________________________Page 3.36

Town of Cambridge


$ $ $ $

WASTE MANAGEMENT

RevenuesNon-Operating Grants & Subsidies (100,000) (116,000) (48,898) (50,000)Fees & Charges - Non-Local Govt Property (2,244,023) (2,225,000) (2,226,511) (2,189,000)Gain on Disposal of Assets (2,500)Other Income (100,536)

Waste Management Revenue (2,444,559) (2,343,500) (2,275,409) (2,239,000)

ExpenditureEmployee Costs 306,073 327,500 332,155 333,000Office Expenses 1,542 5,000 2,834 5,000Fleet & Plant Running Costs 3,938 5,000 4,320 5,000Other Expenses 3,441,350 3,686,000 3,308,403 3,515,000Programs 193,658 184,000 79,548 153,000Loss on Disposal of Assets 322

Sub-total 3,946,561 4,207,500 3,727,582 4,011,000


Waste Management Expenditure 4,287,382 4,586,000 4,099,194 4,424,000

Waste Management (Net) 1,842,823 2,242,500 1,823,786 2,185,000

________________________________________________________________________________________________Page 3.37

Town of Cambridge


$ $ $ $

PLANNING

RevenuesNon-Operating Contributions (90,000) (60,000) (209,651) (79,000)Fees & Charges - Non-Local Govt Property (356,178) (400,000) (439,765) (400,000)Other Income (2,764) (2,000) (646) (2,000)Reimbursements (9,883)Gain on Disposal of Assets (1,000) (500)

Planning Revenue (448,941) (463,000) (659,945) (481,500)

ExpenditureEmployee Costs 877,624 878,500 901,211 1,059,000Office Expenses 11,550 9,500 10,739 10,500IT & Other Equipment 3,355 1,000 6,595 1,000Fleet & Plant Running Costs 10,070 9,500 11,968 9,500Operational Expenses 210,289 40,000 104,184 55,000Other Expenses 202,700 489,000 611,350 399,000Program

Loss on Disposal of Assets 2,042 500

Sub-total 1,315,587 1,427,500 1,648,089 1,534,500


Planning Expenditure 1,598,877 1,726,500 1,937,877 1,861,000

Planning (Net) 1,149,936 1,263,500 1,277,932 1,379,500

________________________________________________________________________________________________Page 3.38

Town of Cambridge


$ $ $ $

SUSTAINABILITY MANAGEMENT

RevenuesOther Income (22,000) (5,000)Programs (218) (941) (1,000)

Sustainability Management Revenue (218) (22,000) (941) (6,000)

ExpenditureEmployee Costs 184,516 186,500 184,909 194,000Office Expenses 934 2,000 1,112 2,000IT & Other Equipment 34 500 414 500Operational Expenses 5,182 18,000 16,439 18,000Other Expenses 124 500 70 500Programs 247,935 217,000 221,446 181,000

Sub-total 438,725 424,500 424,390 396,000


Sustainability Management Expenditure 458,145 446,500 445,836 419,500

Sustainability Management (Net) 457,927 424,500 444,895 413,500

________________________________________________________________________________________________Page 3.39

Town of Cambridge


$ $ $ $

WEMBLEY COMMUNITY CENTRE

RevenuesReimbursements

Fees & Charges - Local Govt Property (135,511) (130,000) (132,957) (130,000)Internal Revenue Allocations (20,000) (20,000) (20,000) (20,000)

Wembley Community Centre Revenue (155,511) (150,000) (152,957) (150,000)

ExpenditureEmployee Costs 71,325 96,500 93,218 99,500Office Expenses 3,142 3,000 2,240 3,000IT & Other Equipment 4,349 5,000 3,760 4,000Operational Expenses 1,012 1,500 491 1,500Other Expenses 946 2,000 3,417 1,500Infrastructure 123,136 153,500 119,195 155,500Non-Capital Works 3,518 10,000

Sub-total 207,428 261,500 222,321 275,000


Wembley Community Centre Expenditure 309,972 386,500 338,381 395,000

154,461 236,500 185,424 245,000

Less Depreciation (74,740) (94,500) (86,015) (86,000)Less Costs Allocated (27,804) (30,500) (30,045) (34,000)Less Council Subsidy (118,500) (111,500) (111,500) (125,000)Transfer to/(from) Community Facilities Reserve 66,583 42,136

________________________________________________________________________________________________Page 3.40

Town of Cambridge


$ $ $ $

LEEDERVILLE TOWN HALL & HOLYROOD PAVILION

RevenuesHire Fees (89,073) (80,000) (90,071) (92,000)

Leederville Town Hall Revenue (89,073) (80,000) (90,071) (92,000)

ExpenditureEmployee Costs 35,428 34,000 33,499 39,500IT and Other Equipment 3,500 3,388 3,500Operational Expenses 163 500 1,437 1,000Infrastructure 26,126 36,000 34,928 36,000Non-Capital Works 10,000 9,092 12,500

Sub-total 61,716 84,000 82,344 92,500


Leederville Town Hall Expenditure 134,111 157,000 156,387 166,500

Leederville Town Hall (Net) 45,039 77,000 66,315 74,500

________________________________________________________________________________________________Page 3.41

Town of Cambridge


$ $ $ $

THE BOULEVARD CENTRE

RevenuesFees & Charges - Local Govt Property (171,274) (160,000) (149,615) (160,000)Internal Revenue Allocations (14,500) (14,500) (14,500) (14,500)Hire Fees (157,178) (150,000) (121,070) (140,000)Gain on Disposal of Assets (1,500)

The Boulevard Centre Revenue (342,952) (324,500) (285,185) (316,000)

ExpenditureEmployee Costs 241,528 195,000 229,996 248,000Office Expenses 3,979 4,500 4,490 4,000IT & Other Equipment 18,285 19,000 18,821 21,000Fleet & Plant Running Costs 2,236 3,000 2,672 3,000Operational Expenses 2,876 3,500 935 3,500Other Expenses 3,702 10,000 5,988 5,500Infrastructure 117,856 129,000 129,260 125,500Non-Capital Works 32,000

Sub-total 390,461 364,000 392,163 442,500


The Boulevard Centre Expenditure 535,415 531,500 559,047 612,000

192,463 207,000 273,862 296,000

Less Depreciation (121,373) (141,500) (141,456) (139,500)Transfer to/(from) Community Facilities Reserve (34,300)Transfer to/(from) Reserve non capital worksLess Council Subsidy (36,790) (65,500) (132,406) (156,500)

________________________________________________________________________________________________Page 3.42

Town of Cambridge


$ $ $ $

BOLD PARK AQUATIC CENTREPool Services

RevenuesOperating Contributions Donations/Sponsorship

Fees & Charges - Local Govt Property (651,629) (960,000) (914,693) (967,000)Hire Fees (16,667) (52,500) (64,198) (64,000)Programs (351,682) (509,000) (646,107) (665,000)Other Income (1,679) (500) (1,349) (1,000)Operating Contributions Donations & Sponsorship (1,818) (2,000) (2,000) (2,000)Gain on Disposal of Assets (1,500) (1,987)

Bold Park Aquatic Centre - Pool Services Revenue (1,023,476) (1,525,500) (1,630,335) (1,699,000)

ExpenditureEmployee Costs 1,079,771 1,306,000 1,277,092 1,281,500Office Expenses 15,168 17,500 19,131 19,000IT & Other Equipment 55,905 48,000 46,855 59,000Fleet & Plant Running Costs 2,081 3,500 3,212 4,000Operational Expenses 8,177 6,500 9,585 10,500Other Expenses 91,761 107,000 108,253 121,000Infrastructure 182,707 311,500 406,949 424,000Programs 96,926 137,000 187,476 200,500Non-Capital Works 2,000 24,560 2,000Loss on Disposal of Assets

Sub-total 1,532,495 1,939,000 2,083,112 2,121,500


Bold Park Aquatic - Pool Services Expenditure 1,858,623 2,418,500 2,554,323 2,612,500

BOLD PARK AQUATIC CENTREBold Park Aquatic Centre - Kiosk

ExpenditureMerchandise Purchases 13,636 6,000 46,523 54,000

Sub-total 13,636 6,000 46,523 54,000

Bold Park Aquatic Centre - Kiosk Expenditure 13,636 6,000 46,523 54,000

BOLD PARK AQUATIC CENTREBold Park Aquatic Centre - Swim Shop

RevenuesMerchandise Sales (124,223) (152,000) (158,326) (171,000)

Bold Park Aquatic Centre - Swim Shop Revenue (124,223) (152,000) (158,326) (171,000)

ExpenditureMerchandise Purchases 64,061 80,000 90,153 95,000

Sub-total 64,061 80,000 90,153 95,000

Bold Park Aquatic - Swim Shop Expenditure 64,061 80,000 90,153 95,000

________________________________________________________________________________________________Page 3.43

Town of Cambridge


$ $ $ $

BOLD PARK AQUATIC CENTREConsolidated Financial Summary

Pool Services 835,148 893,000 923,988 913,500Kiosk 13,636 6,000 46,523 54,000Swim Shop (60,162) (72,000) (68,173) (76,000)

788,622 827,000 902,338 891,500

Less Depreciation (166,627) (301,500) (297,578) (291,500)Less Costs Allocated (159,501) (178,000) (173,634) (199,500)Less Council Subsidy (462,494) (347,500) (431,126) (400,500)

(788,622) (827,000) (902,338) (891,500)

________________________________________________________________________________________________Page 3.44

Town of Cambridge


$ $ $ $

OCEAN BEACHES

RevenuesFees & Charges - Local Govt Property (5,114) (5,000) (12,319) (10,000)

Ocean Beaches - Revenue Revenue (5,114) (5,000) (12,319) (10,000)

Ocean Beaches - Revenue (Net) (5,114) (5,000) (12,319) (10,000)

OCEAN BEACHESBuildings

ExpenditureInfrastructure 191,556 312,000 274,975 268,000Non-Capital Works 26,000 14,507 5,000

Sub-total 191,556 338,000 289,483 273,000


Ocean Beaches - Buildings Expenditure 244,430 397,500 343,116 352,000

Ocean Beaches - Buildings (Net) 244,430 397,500 343,116 352,000

OCEAN BEACHESGrounds

RevenuesCapital Grants (134,478)

Ocean Beaches - Revenue Revenue (134,478)

ExpenditureContributions 7,000 7,000 7,000 7,000Infrastructure 514,082 584,000 548,021 539,500Non-Capital Works 18,074 20,000 38,333 50,000

539,156 611,000 593,354 596,500


Ocean Beaches - Grounds Expenditure 728,181 776,000 758,157 745,500

Ocean Beaches - Grounds (Net) 593,703 776,000 758,157 745,500

________________________________________________________________________________________________Page 3.45

Town of Cambridge


$ $ $ $

CLUBS - LEASED PREMISES

RevenuesCapital Contributions (205,645) (50,000) (50,000) (17,000)Infrastructure (270,130) (237,500) (266,102) (261,500)Gain on Disposal of Assets (1,412)

Clubs - Leased Premises Revenue (530,078) (287,500) (316,102) (278,500)

ExpenditureEmployee Costs 72,250 72,000 70,095 73,500Fleet & Plant Running Costs 4,148 4,000 5,762 5,000Other Expenses 17,000 37,768Program 60,000Infrastructure 210,352 198,000 212,771 209,500Non-Capital Works 66,307 87,500 64,142 117,000

370,056 361,500 390,538 465,000


Clubs - Leased Premises Expenditure 755,069 948,000 899,722 1,040,500

Clubs - Leased Premises (Net) 224,991 660,500 583,620 762,000

________________________________________________________________________________________________Page 3.46

Town of Cambridge


$ $ $ $

SPORTS GROUNDS

RevenuesGround Hire (78,647) (98,000) (119,933) (110,000)

(78,647) (98,000) (119,933) (110,000)

Sports Grounds - Revenue (Net) (78,647) (98,000) (119,933) (110,000)

SPORTS GROUNDS - BUILDINGSBuildings

RevenuesCapital Grants (250,000) (250,000) (250,000)Capital Contributions (218,000)

(468,000) (250,000) (250,000)

ExpenditureInfrastructure 127,627 138,000 134,736 140,500Non-Capital Works 83,784 9,500 11,972 15,000

211,411 147,500 146,707 155,500


Sports Grounds - Buildings Expenditure 388,381 325,500 327,995 336,000

Sports Grounds - Buildings (Net) (79,619) 75,500 77,995 336,000

SPORTS GROUNDSGrounds


Sub-total 753,287 731,500 689,917 758,500


Sports Grounds - Grounds Expenditure 1,122,993 921,500 879,580 956,000

Sports Grounds - Grounds (Net) 1,122,993 921,500 879,580 956,000

________________________________________________________________________________________________Page 3.47

Town of Cambridge


$ $ $ $

PARKS

RevenuesOperating Contributions Donations/Sponsorship (26,600) (26,000) (26,733) (26,000)Capital Contributions (98,000) (453,000) (348,707)Ground Hire (19,237) (18,000) (18,418) (18,000)

Parks - Revenue Revenue (143,837) (497,000) (393,858) (44,000)

Parks - Revenue (Net) (143,837) (497,000) (393,858) (44,000)

PARKS Buildings


Sub-total 52,229 69,500 61,986 62,500


Parks - Buildings Expenditure 69,720 87,500 80,753 81,000

Parks - Buildings (Net) 69,720 87,500 80,753 81,000

PARKSGrounds

ExpenditureInfrastructure 1,954,089 2,025,000 2,029,186 2,052,500Non-Capital Works 364,636 632,000 489,143 805,000

Sub-total 2,318,725 2,657,000 2,518,329 2,857,500


Parks - Grounds Expenditure 3,024,888 3,411,500 3,271,741 3,630,500

Parks - Grounds (Net) 3,024,888 3,411,500 3,271,741 3,630,500

________________________________________________________________________________________________Page 3.48

Town of Cambridge


$ $ $ $

WEMBLEY GOLF COURSEAdministration- Golf Course

RevenueOther Income (30,000) (6,000) (30,000)Reimbursements (9,676)

Driving Range Revenue (30,000) (15,676) (30,000)

ExpenditureEmployee Costs 456,901 548,500 494,957 533,500Office Expenses 5,163 6,000 11,943 6,000IT & Other Equipment 8,529 9,500 53,633 14,000Fleet & Plant Running Costs 11,884 11,500 11,750 12,500Operational Expenses 232 37,000 48,130 39,000Other Expenses 116,784 80,000 127,191 45,000

Administration- Golf Course Expenditure 599,494 692,500 747,603 650,000

Administration - Golf Course (Net) 599,494 662,500 731,928 620,000

WEMBLEY GOLF COURSEWembley Golf Course - Driving Range

RevenuesMerchandise Sales (30,000) (70,000) (40,227) (50,000)Fees & Charges - Local Govt Property (2,326,436) (2,200,000) (2,279,501) (2,375,000)Merchandise Sales (1,666)Other Income (1,972)

Driving Range Revenue (2,358,103) (2,270,000) (2,321,701) (2,425,000)

ExpenditureEmployee Costs 249,661 241,000 272,153 292,000Office Expenses 645 1,000 767 1,000Fleet & Plant Running Costs 5,700 3,500 7,750 5,500Operational Expenses 402,359 372,500 375,478 420,000Interest Expenses 323,887 259,500 256,769 250,000Infrastructure 234,861 189,000 204,846 196,000Other Expenses 88,248 83,000 32,142 118,000Non-Capital Works 4,416 10,000 10,000

Sub-total 1,309,777 1,159,500 1,149,906 1,292,500

Depreciation 244,272 245,000 244,872 244,000

Driving Range Expenditure 1,554,049 1,404,500 1,394,777 1,536,500

Wembley Golf Driving Range (Net) (804,054) (865,500) (926,923) (888,500)

WEMBLEY GOLF COURSEGolf Shop

RevenuesMerchandise Sales (1,396,313) (1,655,000) (1,427,175) (1,505,000)less: Cost of Goods Sold 930,503 1,165,000 987,763 1,053,500

Gross Profit from Sales (465,810) (490,000) (439,412) (451,500)

Equipment Hire (713,152) (840,000) (749,125) (790,000)Other Income (42,116) (45,000) (39,122) (50,000)

Golf Shop Revenue (1,221,078) (1,375,000) (1,227,660) (1,291,500)

________________________________________________________________________________________________Page 3.49

Town of Cambridge


$ $ $ $

WEMBLEY GOLF COURSEGolf Shop (Continued)

ExpenditureEmployee Costs 434,813 545,000 544,120 446,500Office Expenses 54,549 49,000 36,665 32,000IT & Other Equipment 390 4,000 3,301 4,000Fleet & Plant Running Costs 24,712 36,000 52,197 35,000Operational Expenses 85,568 85,500 80,649 90,500Interest Expenses 158,045 115,000 114,342 111,500Other Expenses 260,525 274,000 274,269 253,000Infrastructure 75,795 48,000 91,795 60,000

Depreciation 31,361 31,500 31,566 31,500

Golf Shop Expenditure 1,125,758 1,188,000 1,228,905 1,064,000

Golf Shop - (Net) (95,320) (187,000) 1,245 (227,500)

WEMBLEY GOLF COURSEHospitality

RevenuesReimbursements (3,741)Fees & Charges - Local Govt Property (23,054) (607,500) (603,277) (680,000)

Hospitality Revenue (23,054) (607,500) (607,018) (680,000)

ExpenditureOperational Expenses 20,000 20,000Infrastructure 29,979 63,000 57,301 76,000Interest Exepnses 285,500 270,800 316,000Depreciation 8,047 304,000 8,069 298,500

Hospitality Expenditure 38,026 672,500 336,171 710,500

Hospitality - (Net) 14,972 65,000 (270,847) 30,500

________________________________________________________________________________________________Page 3.50

Town of Cambridge


$ $ $ $

WEMBLEY GOLF COURSEMiniature Golf

RevenuesMerchandise Sales (541,500) (808,529) (1,070,000)

Miniature Golf Revenue (541,500) (808,529) (1,070,000)

ExpenditureEmployee Costs 67,000 136,005 165,000Office Expenses 7,000 3,820 8,000IT & Other Equipment 30,000Operational Expenses 265Interest Expenses 103,000 70,200 119,500Other Expenses 5,000Infrastructure 15,000 44 8,000

Miniature Golf Expenditure 192,000 210,333 335,500

Miniature Golf - (Net) (349,500) (598,196) (734,500)

WEMBLEY GOLF COURSECourse Operations

RevenuesFees & Charges - Local Govt Property (3,305,958) (3,785,000) (3,585,074) (3,622,000)Programs

Other Income (48,000) (14,982) (48,000)

(3,305,958) (3,833,000) (3,600,055) (3,670,000)

ExpenditureEmployee Costs 573,025 589,000 697,301 710,000Operational Expenses 24,278 28,000 24,730 28,000Interest Expenses 64,733 58,000 58,082 51,000Infrastructure 1,725,802 1,700,000 1,772,179 1,805,000Non-Capital Works 41,486 96,000 26,028 98,000

Sub-total 2,429,324 2,471,000 2,578,319 2,692,000


WGC - Course Operations Expenditure 2,810,482 2,854,000 2,961,047 3,103,000

Course Operations - (Net) (495,475) (979,000) (639,008) (567,000)

________________________________________________________________________________________________Page 3.51

Town of Cambridge


$ $ $ $

WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADSWorks On Costs

ExpenditureEmployee Costs 256,674 259,000 250,658 255,000

256,674 259,000 250,658 255,000


WGC - Works On Costs Expenditure 323,922 330,000 323,254 335,000

WEMBLEY GOLF COURSE - PUBLIC WORKS OVERHEADSWorks Overheads

ExpenditureEmployee Costs 127,122 138,000 117,779 140,000Office Expenses 2,780 3,000 1,051 2,000IT & Other Equipment 1,972 3,000 181 5,000Fleet & Plant Running Costs 11,624 15,000 14,082 17,000Operational Expenses 1,309 1,000 2,000Other Expenses 538 1,000 154 1,000

145,345 161,000 133,248 167,000


WGC - Works Overheads Expenditure 184,172 205,000 175,380 215,500

WGC - Public Works Overheads (Net) 508,095 535,000 498,634 550,500

Wembley Golf Course - Public Works Overheads (ABC Summary)Overhead Expenditure 508,095 535,000 (10,629) 550,500Less Overhead Recovered (507,324) (541,000) (509,262) (541,000)

Under/(Over) Allocated 770 (6,000) (10,629) 9,500

WEMBLEY GOLF COURSEPlant Operations

RevenuesGain on Disposal of Assets (30,403)

WGC - Plant Operations Revenue (30,403)

ExpenditureIT & Other Equipment 1,462 2,000 1,555 2,000Fleet & Plant Running Costs 127,557 130,000 131,241 135,000Other Expenses 249,492 255,000 248,782 255,000

378,511 387,000 381,578 392,000

Depreciation 771 673 5,000Cost Allocation (ABC) 11,851 12,500 12,624 14,500

WGC - Plant Operations Expenditure 391,132 399,500 394,875 411,500

Less Overhead Recovered (372,996) (416,000) (354,200) (416,000)

Under/(Over) Allocated 18,137 (16,500) 40,675 (4,500)________________________________________________________________________________________________

Page 3.52

Town of Cambridge


$ $ $ $

WEMBLEY GOLF COURSEConsolidated Financial Summary

RevenueAdministration - Golf Course 30,000 15,676 30,000Driving Range 2,358,285 2,270,000 2,321,701 2,425,000Golf Shop 1,221,078 1,375,000 1,227,660 1,291,500Hospitality 23,054 607,500 607,018 680,000Miniature Golf 541,500 808,529 1,070,000Course Operations 3,305,958 3,833,000 3,600,055 3,670,000Cash Revenue 6,908,375 8,657,000 8,580,638 9,166,500

ExpenditureAdministration - Golf Course 599,494 692,500 747,603 650,000Driving Range 1,554,049 1,404,500 1,394,777 1,536,500Golf Shop 1,125,758 1,188,000 1,228,905 1,064,000Hospitality 38,026 672,500 336,171 710,500Miniature Golf 192,000 210,333 335,500Course Operations 2,810,482 2,854,000 2,961,047 3,103,000Overheads 770 (6,000) (10,629) 9,500Plant Operations 18,137 (16,500) 40,675 (4,500)Less Overheads/Non Cash (783,535) (1,091,000) (795,261) (1,133,000)Cash Expenditure 5,363,181 5,890,000 6,113,622 6,271,500

Net Cash Surplus from Operations 1,545,194 2,767,000 2,467,016 2,895,000Less Cash Dividend to Town (1,627,000) (1,674,000) (1,674,000) (1,674,000)Less Loan Principal Repayments (Irrigation) (158,200) (163,500) (163,712) (169,500)Less Loan Principal Repayments (Driving Range) (414,133) (458,500) (460,169) (472,500)Less Loan Principal Repayments (Driving Range)_ELA LoanLess Loan Principal Repayments (Hospitality) ELA Loan (376,000) (378,500) (441,000)Less Loan Principal Repayments (Miniature Golf) (95,000) (138,000)Less WGC Reserve Transfer to Operations for NCW (55,110)Plus Proceeds from sale of plant & equipment 37,500Plus Transfer from WGC Reserve for NCW 45,902Surplus Cash Transfer to Reserve (570,737) (264,475)

________________________________________________________________________________________________Page 3.53

Town of Cambridge


$ $ $ $

RECREATION SERVICES

RevenuesPrograms (14,636) (15,000) (26,164) (25,000)Other Income (109) (10,000) (218) (10,000)Contributions (44,800) (40,000) (45,000) (15,000)Gain on Disposal of Assets (5,181) (3,500)

Recreation Services Revenue (64,726) (65,000) (71,382) (53,500)

ExpenditureEmployee Costs 305,802 322,000 311,717 378,500Office Expenses 3,095 4,000 3,518 4,000IT & Other Equipment 3,465 3,500 3,486 3,500Fleet & Plant Running Costs 8,092 8,500 8,552 8,500Operational Expenses 2,881 2,000 3,867 2,000Other Expenses 15,131 15,500 11,025 15,000Infrastructure 10,000 440 10,000Programs 280,280 300,000 297,430 348,000Contributions 120,651 124,500 115,476 122,000Loss on Disposal of Assets 2,500

Sub-total 739,396 790,000 755,510 894,000


Recreation Services Expenditure 868,117 924,500 884,466 1,035,500

Recreation Services (Net) 803,391 859,500 813,084 982,000

________________________________________________________________________________________________Page 3.54

Town of Cambridge


$ $ $ $

CAMBRIDGE LIBRARY

RevenuesFees & Charges - Non-Local Govt Property (37,451) (41,000) (37,566) (41,000)Fees & Charges - Local Govt Property (1,755) (2,000) (1,745) (2,000)Internal Revenue Allocations (7,000) (7,000) (7,000) (7,000)Gain on Disposal of Assets (2,000) (6,070)

Cambridge Library Revenue (50,197) (52,000) (52,382) (50,000)

ExpenditureEmployee Costs 1,254,702 1,312,500 1,234,879 1,316,000Office Expenses 30,506 39,000 33,776 39,000IT & Other Equipment 58,852 61,500 44,207 62,000Fleet & Plant Running Costs 7,422 6,500 6,370 6,500Operational Expenses 20,526 25,500 20,102 23,000Other Expenses 58,407 61,000 59,534 61,000Infrastructure 150,391 159,000 170,270 155,000Non-Capital Works 2,500Loss on Disposal of Assets 2,286 9,500

Sub-total 1,580,806 1,667,500 1,571,426 1,672,000


Cambridge Library Expenditure 2,207,479 2,383,000 2,255,006 2,414,500

Cambridge Library (Net) 2,157,281 2,331,000 2,202,624 2,364,500

________________________________________________________________________________________________Page 3.55

Town of Cambridge


$ $ $ $

QUARRY AMPHITHEATRE

RevenuesFees & Charges - Local Govt Property (101,295) (91,500) (66,178) (91,500)Recoup (94,954) (95,000) (81,439) (80,000)Hire Fees (128,125) (121,000) (109,944) (121,000)Commission (24,594) (25,000) (21,934) (25,000)Other Income (35,129) (55,000) (29,529) (45,000)

Quarry Amphitheatre Revenue (384,097) (387,500) (309,024) (362,500)

ExpenditureEmployee Costs 245,688 208,500 236,885 239,500Office Expenses 2,056 2,000 1,682 2,000IT & Other Equipment 7,264 6,500 8,385 8,500Fleet & Plant Running Costs 62 500 62Operational Expenses 26,532 29,500 25,027 28,500Other Expenses 3,312 3,500 2,162 3,500Infrastructure 59,403 63,000 50,238 63,000Programs 20,000 19,257Non-Capital Works 86,972 8,000 8,000 68,000

Sub-total 431,290 341,500 351,698 413,000


Quarry Amphitheatre Expenditure 568,574 485,500 497,253 561,500

Quarry Amphitheatre (Net) 184,477 98,000 188,229 199,000

________________________________________________________________________________________________Page 3.56

Town of Cambridge


$ $ $ $

ROAD INFRASTRUCTURE

RevenuesOperating Grants & Subsidies (8,031) (46,000) (40,989) (8,000)Contributions (68,500) (70,000) (88,614) (51,000)Reimbursements (13,820) (14,500) (4,009) (14,000)Fees & Charges - Non-Local Govt Property (55,457) (68,500) (65,384) (68,500)MRWA Rehabilitation (393,346) (839,000) (607,830) (768,000)MRWA Blackspot (301,884) (564,000) (60,316)Roads to Recovery (511,470) (591,000) (412,096) (358,000)Other Income (25,548) (16,000) (13,602) (36,000)

Road Infrastructure Revenue (1,628,733) (2,209,000) (1,280,448) (1,303,500)

ExpenditureOperational Expenses 75,508 80,000 60,146 80,000Infrastructure 2,406,855 2,266,000 2,042,422 2,269,500Programs 1,000 360 1,000Non-Capital Works 188,374 158,500 139,514 61,000Recoverable Works 6,628 14,500 6,117 14,000

Sub-total 2,677,365 2,520,000 2,248,560 2,425,500

Depreciation 3,294,414 3,295,500 3,295,661 3,295,500Cost Allocation (ABC) 114,325 123,000 121,489 146,000Profit/Loss on Disposal 267,482

Road Infrastructure Expenditure 6,353,586 5,938,500 5,665,709 5,867,000

Road Infrastructure (Net) 4,724,853 3,729,500 4,385,261 4,563,500

________________________________________________________________________________________________Page 3.57

Town of Cambridge


$ $ $ $

ROAD RESERVES

RevenuesInfrastructure (91,200) (96,000) (92,650) (98,000)Capital Contributions (80,000)

Road Reserves Revenue (91,200) (96,000) (92,650) (178,000)

ExpenditureInfrastructure 1,283,315 1,325,000 1,324,653 1,350,000Non-Capital Works 135,038 208,000 125,417 195,000

Sub-total 1,418,353 1,533,000 1,450,070 1,545,000


Road Reserves Expenditure 1,504,781 1,614,000 1,529,151 1,637,500

Road Reserves (Net) 1,413,581 1,518,000 1,436,500 1,459,500

________________________________________________________________________________________________Page 3.58

Town of Cambridge


$ $ $ $

DEPOT

ExpenditureEmployee Costs 138,894 141,500 142,116 144,500Office Expenses 6,946 6,000 6,691 6,000IT & Other Equipment 15,592 14,000 14,568 14,000Other Expenses 3,152 3,000 2,958 3,000Infrastructure 119,856 111,000 89,243 101,000Non-Capital Works 2,500 312 28,000

Sub-total 284,441 278,000 255,889 296,500


Depot Expenditure 350,032 354,500 331,797 377,000

Depot (Net) 350,032 354,500 331,797 377,000

Depot (ABC Summary)Overhead Expenditure 350,031 354,500 331,797 377,000Less allocated (350,031) (354,500) (331,797) (377,000)


________________________________________________________________________________________________Page 3.59

Town of Cambridge


$ $ $ $

UNDERGROUND POWER

ExpenditureNon-Capital Works 47,569 17,826,500

Sub-total 7,837 47,569 17,826,500

Underground Power Expenditure 16,620 47,569 17,826,500

UNDERGROUND POWER (ABC Summary)Overhead Expenditure 47,569 17,826,500Less allocated

Under/(Over) Allocated 16,620 47,569 17,826,500

________________________________________________________________________________________________Page 3.60

Town of Cambridge


$ $ $ $

PARKING CONTROL

RevenuesReimbursements (1,006)Fees & Charges - Non-Local Govt Property (586,668) (900,000) (642,627) (630,000)Fees (1,281,978) (1,285,000) (1,472,843) (1,475,000)Other Income (70,222) (30,000) (119,166) (60,000)Gain on Disposal of Assets (4,518)

Parking Control Revenue (1,938,868) (2,215,000) (2,240,160) (2,165,000)

ExpenditureEmployee Costs 651,372 813,500 685,522 810,000Office Expenses 22,965 22,000 27,467 22,000IT & Other Equipment 65,982 24,000 5,782 28,500Fleet & Plant Running Costs 8,977 12,500 13,522 12,500Operational Expenses 66,609 59,000 102,233 84,000Other Expenses 166,455 153,000 267,396 148,000Non-Capital Works 30,000 8,176 30,000Loss on Disposal of Assets 2,562

Sub-total 982,359 1,114,000 1,112,659 1,135,000


Parking Control Expenditure 1,173,814 1,321,500 1,357,219 1,395,000

Parking Control (Net) (765,053) (893,500) (882,941) (770,000)

________________________________________________________________________________________________Page 3.61

Town of Cambridge


$ $ $ $

BUILDING CONTROL

RevenuesFees & Charges - Non-Local Govt Property (293,333) (350,000) (302,282) (350,000)Other Income (102,217) (61,000) (112,717) (61,000)

Building Control Revenue (395,550) (411,000) (414,999) (411,000)

ExpenditureEmployee Costs 297,733 327,500 225,749 337,000Office Expenses 9,140 11,500 10,014 9,500IT & Other Equipment 1,000 872 1,000Fleet & Plant Running Costs 3,465 4,000 2,123 4,000Operational Expenses 54,148 56,500 55,704 16,500Other Expenses 1,186 2,000 936 2,000Loss on Disposal of Assets 2,747 1,000

Sub-total 368,419 402,500 295,398 371,000


Building Control Expenditure 559,569 607,000 492,851 586,000

Building Control (Net) 164,018 196,000 77,851 175,000

________________________________________________________________________________________________Page 3.62

Town of Cambridge


$ $ $ $

SWIMMING POOL INSPECTIONS

RevenuesReimbursements (45,002) (50,000) (45,442) (50,000)

Swimming Pool Inspections Revenue (45,002) (50,000) (45,442) (50,000)

ExpenditureEmployee Costs 16,908 21,000 27,135 21,500Office Expenses 471 2,000 1,600 2,000Operational Expenses 27,000 27,000

Sub-total 17,379 50,000 28,734 50,500

Swimming Pool Inspections Expenditure 17,379 50,000 28,734 50,500

Swimming Pool Inspections (Net) (27,623) (16,708) 500

________________________________________________________________________________________________Page 3.63

Town of Cambridge


$ $ $ $

WORKS & ENGINEERING OVERHEADSOn Costs


Sub-total 246,441 225,500 217,972 237,000


Works & Engineering On Costs Expenditure 299,490 281,500 275,029 300,000

WORKS & ENGINEERING OVERHEADSOverheads

RevenuesGain on Disposal of Assets (6,000) (11,500)

(1,194) (6,000) (11,500)

ExpenditureEmployee Costs 706,382 747,000 692,809 770,500Office Expenses 35,399 34,000 28,822 39,000IT & Other Equipment 17,243 14,500 19,221 17,000Fleet & Plant Running Costs 22,180 19,500 21,005 19,500Operational Expenses 52,862 53,500 50,302 53,500Other Expenses 3,190 6,500 1,276 6,500Programs 3,951 6,500 3,951 6,500Loss on Disposal of Assets 543 13,000 12,463

Sub-total 841,751 894,500 829,849 912,500


Works & Engineering Overheads Expenditure 1,226,761 1,293,000 1,221,026 1,334,000

Less Overhead Recovered (1,130,963) (1,154,000) (1,128,656) (1,175,500)

Works & Engineering Overheads (Net) 394,095 414,500 367,399 447,000

________________________________________________________________________________________________Page 3.64

Town of Cambridge


$ $ $ $

PARKS & LANDSCAPE OVERHEADSOn Costs


486,064 460,500 458,164 468,500


Parks & Landscape On Costs Expenditure 588,600 572,000 571,490 595,500

PARKS & LANDSCAPE OVERHEADSOverheads

ExpenditureEmployee Costs 640,355 692,000 713,120 742,500Office Expenses 22,550 24,000 63,240 24,000IT & Other Equipment 6,668 5,500 11,561 5,500Fleet & Plant Running Costs 12,091 14,000 8,265 7,000Operational Expenses 78,544 77,500 75,313 77,500Other Expenses 1,727 3,000 3,233 3,000Programs 2,143 3,000 2,139 3,000Loss on Disposal of Assets 8,500 4,259

Sub-total 764,077 827,500 881,130 862,500


Parks & Landscape Overheads Expenditure 1,195,610 1,282,000 1,316,086 1,348,000

Less Overhead Recovered (1,325,172) (1,308,500) (1,242,885) (1,352,500)

Parks & Landscape Overheads (Net) 459,038 545,500 644,691 591,000

________________________________________________________________________________________________Page 3.65

Town of Cambridge


$ $ $ $

WORKS & ENGINEERING PLANT OPERATION COSTS

RevenuesOther Income (12,014) (12,500) (14,425) (12,500)Gain on Disposal of Assets (8,500) (49,289) (20,000)

Works/Engineering Plant Operation Costs Revenue (12,014) (21,000) (63,714) (32,500)

ExpenditureFleet & Plant Running Costs 147,811 132,000 150,572 132,000Loss on Disposal of Assets 9,500 3,985

Sub-total 147,811 141,500 154,557 132,000


Works/Engineering Plant Operation Costs Exp 260,733 282,500 238,470 255,500


Works/Engineering Plant Op Costs (Net) (59,486) 19,500 (161,863) 22,000

________________________________________________________________________________________________Page 3.66

Town of Cambridge


$ $ $ $

PARKS & LANDSCAPE PLANT OPERATION COSTS

RevenuesGain on Disposal of Assets (5,716) (4,500) (21,559)

Parks & Landscape Plant Op Costs Revenue (5,716) (4,500) (21,559)

ExpenditureIT & Other Equipment 2,853 1,000 3,573 1,000Fleet & Plant Running Costs 110,338 112,000 117,393 112,000Loss on Disposal of Assets 32,500 22,212 32,500

Sub-total 113,190 145,500 143,178 145,500


Parks/Landscape Plant Operation Costs Exp 223,385 254,000 254,528 273,000


Parks/Landscape Plant Op Costs (Net) 24,581 31,500 42,963 35,000

________________________________________________________________________________________________Page 3.67

Town of Cambridge


$ $ $ $

BUILDING MANAGEMENT

RevenuesReimbursements (986)Gain on Disposal of Assets (4,662)

Building Management Revenue (5,649)

ExpenditureEmployee Costs 170,312 183,000 165,842 176,500Office Expenses 2,572 2,000 2,475 2,000IT & Other Equipment 3,168 4,000 2,570 4,000Fleet & Plant Running Costs 6,912 9,000 5,741 9,000Operational Expenses 18,724 15,000 11,932 15,000Loss on Disposal of Assets 3,500 4,277

Sub-total 201,690 216,500 192,837 206,500


Building Management Expenditure 276,923 291,500 273,046 295,500

Less allocated

Building Management (Net) 271,274 291,500 273,046 295,500

________________________________________________________________________________________________Page 3.68

Town of Cambridge


$ $ $ $

ASSET MANAGEMENT

ExpenditureEmployee Costs 166,733 294,000 299,687 310,500Office Expenses 1,206 500 1,212 500IT & Other Equipment 82,524 106,500 77,382 89,500Operational Expenses 33,199 32,000 19,340 60,000Non-Capital Works 157,892 165,000 139,891 50,000Loss on Disposal of Assets 5,500

Sub-total 441,553 603,500 537,512 510,500


Asset Management Expenditure 444,066 606,000 540,193 514,000

________________________________________________________________________________________________Page 3.69

Town of Cambridge


$ $ $ $

OTHER PROPERTYOther Property - Other Properties and Services

RevenuesOther Revenue/Income (28,363,636) (22,636,000) (22,636,364)Reimbursements (103,565) (16,000) (61,000)Lease Income (225,131) (56,000) (67,745) (53,000)Programs (349,485) (59,000) (96,160) (94,500)Gain on Disposal of Assets (4,695,004) (16,177,000) (3,055,000) (13,771,000)

Other Property Revenue (33,736,821) (38,944,000) (25,916,269) (13,918,500)

ExpenditureEmployee Costs 391,504 380,000 472,589 395,500Office Expenses 3,130 2,500 2,272 2,500Other Expenses 36,278 36,000 40,407 36,000Fleet & Plant Running Costs 8,135 7,000 6,830 7,000Operational Expenses 130,545 123,000 166,482 123,000Infrastructure 126,175 109,000 129,720 72,000Non-Capital Works 267,000 15,604Programs 636,559 62,500 45,035 40,000Loss on Disposal of Assets 4,945 12,518 8,018

Sub-total 1,337,272 999,518 886,958 676,000

Depreciation 24,835 38,000 36,774 36,000Cost Allocation (ABC) 51,230 56,000 54,450 60,500Impairment Loss on Non-current Assets 130,913

Other Property Expenditure 1,544,249 1,093,518 978,183 772,500

Other Property (Net) (32,192,572) (37,850,482) (24,938,086) (13,146,000)

OTHER PROPERTYOther Property - Commercial Lease

RevenuesReimbursements (13,571) (126,500) (71,203) (126,500)Lease Income (622,474) (1,359,500) (1,166,665) (1,461,000)

Other Property Commercial Lease Revenue (636,045) (1,486,000) (1,237,868) (1,587,500)

ExpenditureOperational Expenses 35,149 75,000 76,000Infrastructure 189,661 25,000 33,000Operational Costs - Outgoings 126,500 55,086 126,500Interest Expense 204,500 203,927 255,500

Other Property Commercial Lease Expenditure 224,810 431,000 259,013 491,000

Other Property Commercial Lease (Net) (411,234) (1,055,000) (978,856) (1,096,500)

________________________________________________________________________________________________Page 3.70

CAPITAL BUDGET

Town of Cambridge Capital Budget Summary

Page Funding Budget Funding BudgetNo. 2016/2017 2016/2017 2017/2018 2017/2018

Total Total Total Total$ $ $ $

LAND SALESSt John Wood Estate 10,500,000 11,200,000City Beach Shopping Centre (The Boulevard) Net Sale 340,000Parkside WalkPerry Lakes Lot 232/233 19,600,000Perry Lakes Lot 231 11,500,000Catalina Estate 2,273,000 2,231,000

Total Land Sales Proceeds 43,873,000 13,771,000

FUND TRANSFERTransfer to the Endowment Lands Account 10,500,000 11,540,000Transfer to the Area Improvement Reserve 33,373,000 2,231,000

Total Fund Transfers 43,873,000 13,771,000

CAPITAL FUNDING

Sale of Plant and Equipment 591,000 320,000Grants & Contributions 2,909,000 1,278,000Loan proceeds 2,800,000 0Transfers from reserves 2,901,500 597,000Transfers from the ELA 1,380,000 2,630,000Carried forward funds 3,137,000 100,000

Total Funding Excluding Rates 13,718,500 4,925,000

CAPITAL EXPENDITURE

By ClassBuildings 4.2 (2,692,000) 2,925,000 (2,391,000) 3,006,000Furniture and Equipment 4.3 (755,000) 1,740,500 (55,000) 897,000Plant and Equipment 4.4 (1,374,500) 1,421,500 (732,000) 1,009,000Infrastructure

Parks and Reserves 4.5 (5,085,500) 6,553,500 (320,000) 1,190,000Roads and Lanes 4.6 (3,229,000) 5,721,500 (1,286,000) 3,847,000Carparks 4.7 (41,000) 213,000Drainage 4.8 (448,000) 760,000 (100,000) 685,000Footpaths 4.9 (134,500) 804,500 0 239,500

Total Expenditure - by Class (13,718,500) 19,926,500 (4,925,000) 11,086,500

By ProgramGovernance (1,366,500) 2,131,500 (497,000) 1,372,000Law, Order and Public Safety (260,500) 402,500 (55,000) 65,000Health 0 255,000Education and Welfare (55,500) 101,500 0 15,000Community Amenities 0 0Recreation and Culture (7,801,500) 9,559,000 (2,807,000) 4,376,000Transport (3,811,500) 7,286,000 (1,326,000) 4,763,500Economic Services 0 0Other Property and Services (423,000) 446,000 (240,000) 240,000

Total Expenditure - by Program (13,718,500) 19,926,500 (4,925,000) 11,086,500

Asset Management SummaryTotal Replacement 8,284,000 7,518,500Total Upgrade 3,038,000 1,343,000Total new 8,604,500 2,225,000

Total Expenditure 19,926,500 11,086,500

Balance (Capital Funding From Rates) 0 6,208,000 6,161,500

_______________________________________________________________________________________________Page 4.1

CAPITAL STATEMENT

SCHEDULE

Capital Budget - Buildings Schedule

Renewal Budget Funding FundingUpgrade 2017/2018 2017/2018 Source

New $ $BUILDINGS

Town Civic & Administration

Building Efficiency Program Year 1 N 50,000 (5,000) RebateAdministration Centre - Installation of new shower in staff disabled toilets N 10,000Subtotal 60,000 (5,000)

Community Leased propertiesCity Beach Civic Centre - Remove septic tanks and install new gravity drain U 12,000City Beach Oval Pavilion - Replace Control Panel R 6,000 (6,000) Club ResFloreat Tennis Club - Kitchen Renovation R 34,000 (17,000) ContributionJersey Street (YMCA) Out of School Care - Replace Softfall R 15,000 (15,000) Asset ResLeederville Bowling Facility - Replace reverse cycle airconditioning R 18,000 (18,000) Club ResCity Beach Surf Club (Cash Reserve for Panel Sealing) Amount withheld from contractor R 660,000 (660,000) EndowSubtotal 745,000 (716,000)

Town Commercial Floreat Beach Kiosk - Detail design of preferred option R 200,000 (200,000) EndowFloreat Beach Kiosk - Hospitality Feasibility & Leasing U 50,000 (50,000) EndowSubtotal 250,000 (250,000)

Town Recreational and Cultural FacilitiesBold Park Aquatic Centre - Replacement of large heat pumps and BMS R 920,000 (920,000) EndowBold Park Aquatic Centre - Change room modifications U 28,000Bold Park Aquatic Centre - Grand Stand Flood Lighting R 31,000Bold Park Aquatic Centre - Circulation Pumps x2 N 20,000Bold Park Aquatic Centre - Wind Break - Eastern Fence Line N 6,000Bold Park Aquatic Centre - Shade for playground N 14,000Cambridge Library - Air Conditioning Replacement R 40,000Cambridge Library - Replace external light fittings R 12,000Quarry Amphitheatre - Replace Air Conditioners Office (3) and Change rooms R 10,000Wembley Community Centre - Replace interior lights and ceiling in main hall R 36,000The Boulevard Centre & Cambridge Library - Lift replacement U 15,000Coastal Playgroup/Community Facility - Beecroft Park N 350,000 (350,000) EndowSubtotal 1,482,000 (1,270,000)

Town OperationalDepot - Installation of lighting to car port N 9,000Depot - Installation on new automated security access gate & pedestrianised gate N 35,000Wembley Golf Course - Machinery Shed R 150,000 (150,000) EndowSubtotal 194,000 (150,000)

Public ConveniencesNorth West Lake Monger - New Public Toilets N 150,000Rutter Park - Public toilet N 125,000Subtotal 275,000

Total Buildings Capital Expenditure 3,006,000 (2,391,000)

Funding from Rates (615,000)Funding From Other Sources (2,391,000)Total Funding (3,006,000)

_______________________________________________________________________________________________Page 4.2

Capital Budget - Furniture & Equipment Schedule

Renewal Budget Funding FundingUpgrade 2017/2018 2017/2018 Source

New $ $FURNITURE AND EQUIPMENT

Corporate ICTICT Corporate Asset Management PlanHost Server Replacement (refer reserve transfer) R 0Workstation Replacement R 40,000Endpoint Systems Management R 70,000MFD Replacements R 36,000UPS Battery Replacements R 26,000Docket Printer Replacements R 6,000RCD & Phase Balancing (Library Server Room) R 5,000PDU Replacements R 4,000Storage Concertina Shelving at Depot U 33,000VM Ware Licencing capitalised R 40,000Subtotal 260,000

ICT Network PlanNetwork Switch Replacements R 75,000Subtotal 75,000

ICT Security PlanCybersecurity Review(incl. Training) R 40,000Subtotal 40,000

Business Systems Improvement PlanPayroll & HR Systems Module & On-Line Kiosk U 100,000Customer Request Management System U 90,000ECM Upgrade U 90,000Contracts Management System U 60,000Venues Booking System R 30,000Subtotal 370,000

Subtotal Corporate ICT 745,000

Community ICTICT Community Asset Management PlanCambridge Library - Management System Replacement R 40,000Cambridge Library - Kiosk Upgrade R 10,000Cambridge Library - Printer Replacement R 5,000Cambridge Library - RFID Pad x 2 R 3,000Youth Services - Public Workstation Replacement R 15,000Subtotal 73,000

Subtotal Community ICT 73,000

Other EquipmentHealth Services - Sound Level Meter R 15,000 (5,000) Trade InThe Boulevard Centre - Replace commercial dishwasher R 5,000Bold Park Aquatic Centre - Pool Deck Seating R 4,000Bold Park Aquatic Centre - Automatic Pool Cleaner R 5,000Subtotal Other Equipment 29,000 (5,000)

Household Waste BinsPurchase and Supply Waste Bins (Better Bins Program balance) N 50,000 (50,000) GrantSubtotal Waste Bins 50,000 (50,000)

Total Furniture and Equipment 897,000 (55,000)

Funding from Rates (842,000)Funding From Other Sources (55,000)Total Funding (897,000)

_______________________________________________________________________________________________Page 4.3

Capital Budget - Plant & Equipment Schedule

Budget Funding Reserve Trade-In 2017/2018 Amount

$ $

PLANT AND EQUIPMENT

Light FleetLight Fleet Replacement Lt Flt Res (207,000) (285,000) 492,000 (492,000)

(207,000) (285,000) 492,000 (492,000)

Other EquipmentParking Ticket Machines (Upgrade Credit Card reader) 255,000 0Bold Park Aquatic Centre - Pool Inflatables 22,000 0

0 0 277,000 0

PlantParks - Broadacre/Sportsground Mower P0224 PLT Res (60,000) (10,000) 70,000 (70,000)Works - Truck - side lifter tipper (Hino G Size) P5113 PLT Res (150,000) (20,000) 170,000 (170,000)

(210,000) (30,000) 240,000 (240,000)

Total Plant and Equipment (417,000) (315,000) 1,009,000 (732,000)

Funding from Rates (277,000)Funding From Other Sources (732,000)Total Funding (1,009,000)

_______________________________________________________________________________________________Page 4.4

Capital Budget - Parks Schedule

Replace Budget Funding FundingUpgrade 2017/2018 2017/2018 Source

New $ $INFRASTRUCTURE - PARKS AND RESERVES

Parks ConstructionBeecroft Park - Park Improvement Program U 50,000Ocean Village Park - Lighting Replacement R 50,000Perry Lakes Skate Park - Skate Bowl Access N 10,000Various Parks - Bores and pumpes renewals R 305,000Various Parks - Paths Replacement R 50,000Various Parks - Playground Replacement R 120,000Subtotal 585,000

Sportsground ConstructionWembley Sports Park - Baseball battling cages upgrade U 30,000Subtotal 30,000

Ocean Beaches ConstructionFloreat Beach groyne path R 50,000Floreat Beach park shower and lookout decking replacement R 40,000City Beach - Lighting Replacement Stage 1 U 240,000 (240,000) EndowCity Beach Surf Club roof garden improvements U 5,000Subtotal 335,000 (240,000)

Road ReservesWest Coast Highway and Helston Park Irrigation Replacement R 240,000 (80,000) Contribution

240,000 (80,000)

Total Infrastructure - Parks and Reserves 1,190,000 (320,000)

Funding from Rates (870,000)Funding From Other Sources (320,000)Total Funding (1,190,000)

_______________________________________________________________________________________________Page 4.5

Capital Budget - Roads & Lanes Schedule


New $ $

INFRASTRUCTURE - ROADS AND LANES

Road Works Pre works for Asphalt Program 2018/19 R 150,000Gregory St and Ruislip St - improve intersection safety U 80,000Catesby/Dupont intersection - pedestrian access to footpaths U 25,000Perry Lakes Dr, from Oceanic Dr - off road parking U 30,000Abbotsford St - widen to allow parking both sides U 100,000 (100,000) Dev ResCambridge/Northwood - Install pedestrian safety fence N 15,000Harborne St - Dodd to Powis - extend right turn queuing lane U 100,000Salvado Rd/Haydn Bunton Dr intersection - improve pedestrian crossing U 30,000City Beach Precinct - Challenger Pde Pedestrian Paths & Crossing Improvements U 60,000 (60,000) EndowNew bus shelters R 30,000Subtotal 620,000 (160,000)

Road Surfacing Adori Pl R 23,000Carinya Pl R 30,000Dartmouth Ave (Boscombe - Cul-de-sac) R 68,000Dilali Rd R 51,000Elimatta Wy R 56,000Elouera Wy R 30,000Frinton Ave (Boscombe - Branksome) R 46,000Grantham St (Seymour - Kirkdale) R 335,000 (224,000) MRWA RehabGrantham St Eastbound (Marlow - Keane) R 75,000 (50,000) MRWA RehabGrantham St Westbound (Marlow - Keane) R 75,000 (50,000) MRWA RehabGunee Rd R 37,000Halifax Lane (Harborne - Denton) R 46,000Harborne St (Northbound Side Only) R 55,000 (36,000) MRWA RehabKeaney Place R 42,000Kirkdale Ave (Peebles - Grantham) R 60,000 (40,000) MRWA RehabLilika Rd R 42,000Limbourne Lane R 36,000Loftus St Through lanes (Cambridge - Railway) R 125,000 (83,000) MRWA RehabLoftus St Turning lanes (Cambridge - Railway) R 54,000 (36,000) MRWA RehabLowanna Wy (Hesperia - West Coast Hwy) R 92,000Oceanic Dr Eastbound (Branksome - West Coast Highway) R 106,000 (71,000) MRWA RehabOceanic Dr Westbound (Branksome - West Coast Highway) R 84,000 (56,000) MRWA RehabPalana Rd R 74,000Pindari Rd R 109,000South Banff Rd (Peebles - Turiff) R 70,000Tamala Rd R 49,000The Boulevard Northbound (Grantham - Empire) R 92,000 (62,000) MRWA RehabThe Boulevard Southbound (Grantham - Empire) R 90,000 (60,000) MRWA RehabWarreen Pl R 21,000Yalgun Rd R 56,000Yallambee Pl R 27,000

Subtotal 2,156,000 (768,000)

Roads to RecoveryKincardine Cr (Peebles - Kirkdale) R 140,000 (130,000) R2RNewry St (Floreat Ave - Selby Street) R 242,000 (228,000) R2RSubtotal 382,000 (358,000)

LanewaysClohessy Lane N 210,000Edeson Lane N 225,000Connor Lane N 239,000Speed humps in lanes - install small humps or speed cushions N 15,000Subtotal 689,000 0

Total Infrastructure Roads and Lanes 3,847,000 (1,286,000)

Funding from Rates (2,561,000)Funding From Other Sources (1,286,000)Total Funding (3,847,000)

_______________________________________________________________________________________________Page 4.6

Capital Budget - Carparks Schedule


New $ $

INFRASTRUCTURE - CARPARKS

Quarry Amphitheatre - Car Parks R 40,000Administration Centre - External Lighting to car park N 65,000Leederville Memorial Gardens - Car Park R 52,000Lake Monger Recreation Club - Car Park R 41,000 (41,000) Club ResCity Beach Precinct - Carpark resurfacing and drainage design U 5,000City Beach Precinct - Carpark Directional signage U 10,000Subtotal 213,000 (41,000)

Total Infrastructure Carparks 213,000 (41,000)


_______________________________________________________________________________________________Page 4.7

Capital Budget - Drainage Schedule


New $ $

INFRASTRUCTURE - DRAINAGE

Drainage pit and pipe rehabilitation U 100,000Drainage sump and park at 7-77 McCourt Street N 400,000 (100,000) CFClanmel Road - enlarge 260m of pipe N 140,00037 Pandora - install side entry pit N 15,00027 and 30 Perina Way - install side entry pit N 15,000

9 Peasholm Street / Hastings Road - install side entry pit N 15,000 685,000

Total Infrastructure Drainage 685,000 (100,000)


_______________________________________________________________________________________________Page 4.8

Capital Budget - Footpaths Schedule


New $ $

INFRASTRUCTURE - FOOTPATHS

New PathsLandra Gardens (The Boulevard - Gayton) east N 20,000Cargen Crescent (Dumfries - Kirkdale) N 12,000

32,000Replacement PathsBent Street (Brompton - Keaney) R 20,000Ruislip Street (Jersey - Harborne) R 80,000Kimberley St (No112-120) R 30,000 130,000Shared PathOceanic Drive (West Coast to Fred Burton) north resurface R 27,000Oceanic Drive (West Coast to Challenger) south resurface R 40,500Tactile Ground Surface Indicators N 10,000

77,500

Total Infrastructure Footpaths 239,500 0

Funding from Rates (239,500)Funding From Other Sources 0Total Funding (239,500)

_______________________________________________________________________________________________Page 4.9

RESERVE/ENDOWMENT

LANDS ACCOUNT BUDGET

Town of CambridgeReserve BudgetFor the Year Ending 30 June 2018


$ $ $ $

Opening BalanceArea Improvement 5.2 1,709,288 2,034,700 2,034,628 38,335,600Community Facilities 5.3 954,670 156,100 332,190 371,300Asset Management 5.4 956,838 1,188,800 1,722,441 1,630,700Waste Management 5.5 283,101 507,900 507,873 662,000Clubs and Associations 5.5 876,780 1,059,100 1,059,121 1,100,400Development Contributions - Parking 5.6 932,750 1,022,800 1,022,750 1,092,800Development Contributions - Public Art 5.6 55,000 55,000 55,000 194,700

5,768,427 6,024,400 6,734,003 43,387,500

Interest on InvestmentsArea Improvement 5.2 56,811 139,000 841,710 915,500Community Facilities 5.3 16,099 19,700 5,785 28,000Asset Management 5.4 37,712 71,600 58,792 50,500Waste Management 5.5 14,236 23,300 18,981 19,000Clubs and Associations 5.5 32,192 39,400 30,261 34,000

157,050 293,000 955,529 1,047,000

Transfers from Accumulated SurplusArea Improvement 5.2 2,299,999 53,971,000 42,153,031 4,333,500Community Facilities 5.3 0 18,000 84,372 5,000Asset Management 5.4 1,072,535 948,500 907,964 1,500,500Waste Management 5.5 320,536 160,000 160,000 160,000Clubs and Associations 5.5 577,477 621,000 570,519 673,500Development Contributions - Parking 5.6 90,000 60,000 70,000 79,000Development Contributions - Public Art 5.6 0 0 139,651 0

4,360,547 55,778,500 44,085,537 6,751,500

Transfers to Accumulated SurplusArea Improvement 5.2 2,031,470 2,017,500 6,693,802 18,199,000Community Facilities 5.3 638,579 87,000 51,118 0Asset Management 5.4 344,644 1,403,500 1,058,580 754,000Waste Management 5.5 110,000 87,500 24,872 0Clubs and Associations 5.5 427,328 587,000 559,594 395,000

3,552,021 4,182,500 8,387,966 19,448,000

Closing BalanceArea Improvement 5.2 2,034,628 54,127,200 38,335,567 25,385,600Community Facilities 5.3 332,190 106,800 371,229 404,300Asset Management 5.4 1,722,441 805,400 1,630,617 2,427,700Waste Management 5.5 507,873 603,700 661,982 841,000Clubs and Associations 5.5 1,059,121 1,132,500 1,100,307 1,412,900Development Contributions - Parking 5.6 1,022,750 1,082,800 1,092,750 1,071,800Development Contributions - Public Art 5.6 55,000 55,000 194,651 194,700

6,734,003 57,913,400 43,387,103 31,738,000

_______________________________________________________________________________________________Page 5.1

Reserve Budget DetailsFor the Year Ending 30 June 2018


$ $ $ $

Area Improvement ReserveWembley/West Leederville Area

Opening Balance 1,149,517 408,400 1,458,355 728,700Interest 40,308 46,600 (15,245) 18,000Transfers to Reserve 1,249,999 917,000 916,667 333,500- Sale Proceeds 917,000 916,667 333,500Transfers from Reserve 2,031,471 1,967,500 1,631,120 372,500- Capital Buildings 1,050,000 947,549 0- Capital Infrastructure 560,000 600,232 0- Non Capital Works 310,000 310,000 325,000- Operational Deficit- Financing 47,500 47,500 47,500Closing Balance 408,353 (595,500) 728,657 707,700

Aged Care Services and Facilities

Opening Balance 559,771 576,300 576,274 594,900Interest 16,503 32,900 18,590 888,500Closing Balance 576,274 609,200 594,864 1,483,400

Perry Lake Land Proceeds Reserve

Opening Balance 0 1,050,000 0 37,231,200Interest 0 59,500 836,429 15,000Transfers to Reserve 1,050,000 53,054,000 41,236,364 3,800,000- Sale Proceeds 30,418,000 18,600,000 0- Contribution 22,636,000 22,636,364- Internal Financing 3,800,000Transfers from Reserve 0 50,000 4,841,616 17,826,500- Selling Costs 50,000 18,047 0- Underground Power 33,569 7,928,500- Underground Power (Ratepayer Financing) 9,898,000- Acquisition of 77 McCourt Street 990,000- Internal Financing 3,800,000Closing Balance

1,050,000 54,113,500 37,231,177 23,219,700

Closing Balance 2,034,627 54,127,200 38,554,697 25,410,800

_______________________________________________________________________________________________Page 5.2



$ $ $ $

Community Facilties ReserveGeneral

Opening Balance 839,510 864,300 864,259 892,100Interest 24,749 49,400 27,881 22,500Transfers to Reserve 0 0Transfers from Reserve 0 0Closing Balance 864,259 913,700 892,140 914,600

Wembley Community Centre

Opening Balance 66,408 85,400 85,386 89,400Interest 2,395 2,300 2,668 2,500Transfers from Reserve 50,000 49,000 40,120 0Closing Balance 85,386 38,700 89,448 91,900

Cambridge Senior Services

Opening Balance 0 1,500 1,456 25,500Interest 1,456 3,000 3,883 3,000Transfers to Reserve 18,000 42,203 5,000Transfers from Reserve 0 26,000 21,998 0Closing Balance 1,456 (3,500) 25,545 33,500

Wembley Golf Course

Opening Balance 0 (804,800) (628,611) (519,700)Interest (11,970) (37,300) (27,838)Transfers to Reserve 0 0 136,705 0Transfers from Reserve 616,640 0 0 0Closing Balance (628,610) (842,100) (519,743) (519,700)

The Boulevard Centre

Opening Balance 48,752 9,700 9,699 0Interest (531) 2,300 (816) 0Transfers to Reserve 0 0 0 0Transfers from Reserve 38,521 12,000 8,883 0Closing Balance 9,700 0 (0) 0

Closing Balance 332,191 106,800 487,388 520,300

_______________________________________________________________________________________________Page 5.3



$ $ $ $

Asset ReserveBuildings

Opening Balance 376,135 388,900 909,363 628,700Interest 12,725 22,200 23,325 16,000Transfers to Reserve 520,503 0 0 0Transfers from Reserve 0 55,000 303,967 0Closing Balance 909,363 356,100 628,721 644,700

Plant

Opening Balance 416,936 552,400 552,389 596,600Interest 16,237 33,000 21,354 18,000Transfers to Reserve 160,746 215,000 217,186 190,000Transfers from Reserve 41,530 423,000 194,303 240,000Closing Balance 552,389 377,400 596,626 564,600

Light Fleet

Opening Balance 152,149 243,900 243,904 153,300Interest 8,750 15,300 10,991 10,000Transfers to Reserve 362,529 718,000 674,554 485,000Transfers from Reserve 279,524 901,500 776,171 492,000Closing Balance 243,904 75,700 153,278 156,300

Equipment

Opening Balance 4,843 (13,200) 0 2,400Interest 0 400 2,404 0Transfers to Reserve 13,157 0 150,000Transfers from Reserve 18,000 0 0 0Closing Balance 0 (12,800) 2,404 152,400

183 Jersey Street

Opening Balance 6,775 16,800 16,785 13,600Interest 0 700 646 500Transfers to Reserve 15,600 15,500 16,224 15,500Transfers from Reserve 5,590 24,000 20,060 22,000Closing Balance 16,785 9,000 13,595 7,600

City of Perth Surf Club Panel Wall Sealing Reserve Fund

Opening Balance 746 0 0Interest 0 0 0 0Transfers to Reserve 15,600 0 0 660,000Transfers from Reserve 5,590 0 0 0Closing Balance 10,756 0 660,000

Closing Balance 1,722,441 805,400 1,394,623 2,185,600

_______________________________________________________________________________________________Page 5.4



$ $ $ $

Waste ReserveOpening Balance 283,101 507,900 507,873 570,000Interest 14,236 23,300 18,954 16,500Transfers to Reserve 320,536 160,000 160,000 160,000Transfers from Reserve 110,000 87,500 116,810 0Closing Balance 507,873 603,700 570,017 746,500

Closing Balance 507,873 603,700 570,017 746,500

Clubs & Associations ReserveBuildings

Opening Balance 132,778 53,300 40,912 (196,200)Interest 6,206 (18,500) (3,785) (2,000)Transfers to Reserve 329,256 397,500 337,384 426,000Transfers from Reserve 427,328 577,000 570,688 337,000Closing Balance 40,912 (144,700) (196,178) (109,200)

Synthetic Courts and Lighting Funds

Opening Balance 601,814 817,300 820,604 1,018,000Interest 20,636 46,700 27,259 29,000Transfers to Reserve 198,154 178,500 195,529 201,000Transfers from Reserve 10,000 25,360 12,000Closing Balance 820,604 1,032,500 1,018,032 1,236,000

Car Parks and Surroundings

Opening Balance 142,188 188,500 197,605 254,100Interest 5,350 11,200 6,741 6,500Transfers to Reserve 50,067 45,000 49,744 46,500Transfers from Reserve 46,000Closing Balance 197,605 244,700 254,089 261,100

Closing Balance 1,059,121 1,132,500 1,075,943 1,387,900

_______________________________________________________________________________________________Page 5.5



$ $ $ $

Development Contributions ReserveMedical Zone (SJOG)

Opening Balance 311,669 401,700 401,669 431,700Transfers to Reserve 90,000 0 30,000 0Closing Balance 401,669 401,700 431,669 431,700

Southport Street Node

Opening Balance 656,081 656,100 656,081 656,100Transfers to Reserve 0 0 0Closing Balance 656,081 656,100 656,081 556,100

Cambridge High Street Node

Opening Balance 0 90,000Transfers to Reserve 0 60,000 90,000 79,000Closing Balance 0 60,000 90,000 169,000

Wembley Town Centre

Opening Balance 0 64,700Transfers to Reserve 0 0 64,651 0Closing Balance 0 0 64,651 64,700

Other/Traditional Strip Commercial Centres

Opening Balance 20,000 20,000 20,000 45,000Transfers to Reserve 0 0 25,000 0Closing Balance 20,000 20,000 45,000 45,000

Closing Balance 1,077,750 1,137,800 1,287,401 1,266,500

Total All Reserves 6,734,003 57,913,400 43,370,069 31,517,600

_______________________________________________________________________________________________Page 5.6

Town of CambridgeEndowment Lands Account BudgetFor the Year Ending 30 June 2018


$ $ $ $

Opening Balance 5.8 17,034,884 1,237,800 756,440 31,100

Interest on Investments 5.8 514,505 600,500 600,925 945,500

Transfers from Accumulated Surplus 5.8 3,291,896 11,215,500 4,624,285 12,448,500

Transfers to Accumulated Surplus 5.8 20,084,845 4,880,000 5,950,575 6,630,000

Closing Balance 756,440 8,173,800 31,075 6,795,100

_______________________________________________________________________________________________Page 5.7

Endowment Lands Budget DetailsFor the Year Ending 30 June 2018 Actual Budget Forecast Budget

2015/2016 2016/2017 30 Jun 2017 2017/18$ $ $ $

ENDOWMENT LANDS ACCOUNT

Opening Balance 17,034,884 1,237,800 756,440 31,100Interest 514,505 600,500 600,925 945,500 - General Interest 262,676 22,000 21,813 150,000 - Internal Loan Interest 251,829 578,500 579,112 795,500Transfers to ELA 3,291,896 11,215,500 4,624,285 12,448,500 - Loan Repayments 159,079 715,500 378,500 908,500 - Sale Proceeds 3,132,817 10,500,000 0 11,540,000- Fund from Area Reserve (for miniature golf) 4,000,000Transfers from ELA 20,084,845 4,880,000 5,950,575 6,630,000- Capital Buildings 830,000 5,175,922 2,330,000- Capital Furniture & Equipment 0 112,868 0- Capital Infrastructure 550,000 643,623 300,000- Financing 3,500,000 0 4,000,000Closing Balance 756,440 8,173,800 31,075 6,795,100

_______________________________________________________________________________________________Page 5.8

MISCELLANEOUS SCHEDULES

Town of CambridgeBudget SummaryFor the Year Ending 30 June 2018


$ $ $ $

FUNDING SOURCERate Revenue 3.13 23,470,651 24,554,000 20,083,648 25,643,500Operating Revenues (excluding Rates) 3.1 55,794,740 64,881,500 56,645,604 40,262,500Proceeds from the Sale of Assets 2.3 6,601,436 43,782,000 19,144,268 14,091,000From Reserves 5.1 3,618,604 4,182,500 8,387,964 19,448,000From Endowment Lands Account 5.7 20,084,845 4,880,000 5,950,575 6,630,000Loans 2.3 1,125,000 2,800,000 2,375,000 0Opening From Prior Year 2.3 3,636,000 3,429,500 3,429,500 597,500

114,331,276 148,509,500 116,016,559 106,672,500Less Non Cash Revenue (29,535,997)Less (Gain)/Loss on Disposal of Assets 2.1 (4,457,894) (16,109,000) (3,042,200) (13,755,500)Total 80,337,385 132,400,500 112,974,359 92,917,000

FUNDING APPLICATIONOperating Expenses 3.1 44,875,288 47,728,500 46,407,684 66,853,500Capital Expenses 4.1 30,984,653 19,926,500 16,659,797 11,086,500Purchase of Investment Tamala Park 2.3 0 1,356,000 (916,666) 1,897,500Repayment of Debt Principal 2.3 590,485 4,141,500 4,141,817 642,000To Reserves 5.1 4,584,177 56,071,500 45,041,066 7,798,500To Endowment Lands Account 5.7 3,806,401 11,816,000 5,225,210 13,394,000Repayment of Mindarie Regional Council 22,337

84,863,341 141,040,000 116,558,909 101,672,000

Less Non Cash Expenditure (159,384)Add Rates Income in advance 2.3 13,469Less Depreciation 2.3 (7,796,072) (8,639,500) (8,302,941) (8,755,000)Total 76,907,885 132,400,500 108,269,436 92,917,000

Surplus/(Deficit) 3,429,500 0 4,704,923 0

__________________________________________________________________________________________Page 6.1

Town of Cambridge


For the Year Ending 30 June 2018

Application of General Purpose Funds Budget Budget Budget Budget

2016/2017 2017/2018 % Change $ Change

$ $ +/(-) +/(-)

General Purpose Funding

Rates 24,554,000 25,643,500 4.4% 1,089,500

General Purpose Grant 959,500 432,000 (55.0%) (527,500)

General Financing 450,000 477,500 6.1% 27,500

Wembley Golf Course Dividend 1,674,000 1,674,000 0.0% 0

Total General Purpose Funds 27,637,500 28,227,000 2.1% 589,500


Applied to Operations 21,050,000 21,355,500 1.5% 305,500

Applied to Reserves 360,000 510,000 41.7% 150,000

Applied to ELA 0 0 0.0% 0

Applied to Loan Principal repayments 19,500 (100.0%) (19,500)

21,429,500 21,865,500 2.0% 436,000

Applied to Capital Works:

Land & Buildings 233,000 615,000 163.9% 382,000

Furniture and Equipment 985,500 842,000 (14.6%) (143,500)

Plant and Equipment 47,000 277,000 489.4% 230,000

Infrastructure - Parks and Reserves 1,468,000 870,000 (40.7%) (598,000)

Infrastructure - Roads and Lanes 2,492,500 2,561,000 2.7% 68,500

Infrastructure - Carparks 172,000

Infrastructure - Drainage 312,000 785,000 151.6% 473,000

Infrastructure - Footpaths 670,000 239,500 (64.3%) (430,500)

6,208,000 6,361,500 2.5% 153,500

Total Application of Funds 27,637,500 28,227,000 2.1% 589,500

____________________________________________________________________________________Page 6.2

Town of Cambridge Disposal of Assets

Asset Asset Regn/ Cost Current Accum Written Estimated Gain (Loss) Gain/Description Type Plant No. Centre Cost Depn Down Val. Proceeds (Loss)

$ $ $ $ $

GovernanceFinance GeneralMazda 3 SP25 GT CF/PLT P0330 Fin 27,300 (2,800) 24,500 17,000 0 (7,500) (7,500)

27,300 (2,800) 24,500 17,000 0 (7,500) (7,500)

27,300 (2,800) 24,500 17,000 0 (7,500) (7,500)Law Order and Public SafetyRanger Services - OtherSubaru Forester PLT P0317 Ranger 24,500 (1,500) 23,000 17,000 0 (6,000) (6,000)

Ranger 0 0 0 024,500 (1,500) 23,000 17,000 0 (6,000) (6,000)

ComplianceToyota Corolla Ascent CF/PLT P0294 Comp 13,400 (3,900) 9,500 11,500 2,000 0 2,000

Comp 0 0 0 013,400 (3,900) 9,500 11,500 2,000 0 2,000

37,900 (5,400) 32,500 28,500 2,000 (6,000) (4,000)HealthHealthSound Meters F&E 12690 Health 0 0 5,000 5,000 0 5,000

0 0 0 5,000 5,000 0 5,000Community AmenitiesPlanningSubaru Liberty CF/PLT P0335 Plan 23,200 (5,700) 17,500 17,000 0 (500) (500)Toyota Corolla PLT P0316 Plan 13,400 (2,900) 10,500 11,000 500 0 500

36,600 (8,600) 28,000 28,000 500 (500) 0

36,600 (8,600) 28,000 28,000 500 (500) 0Recreation & CultureThe Boulevard CentreFord Ranger XL Dual Cab 4x2 PLT P0328 Blvd 22,500 (8,000) 14,500 16,000 1,500 0 1,500

22,500 (8,000) 14,500 16,000 1,500 0 1,500LibraryHyundai Santa Fe PLT P0333 Lib 32,600 (7,100) 25,500 16,000 0 (9,500) (9,500)

32,600 (7,100) 25,500 16,000 0 (9,500) (9,500)Community DevelopmentIsuzu MU-X PLT P0374 Com Dvt 35,100 (9,100) 26,000 23,500 0 (2,500) (2,500)Volkswagen Jetta PLT P0321 Com Dvt 17,200 (3,700) 13,500 17,000 3,500 0 3,500

52,300 (12,800) 39,500 40,500 3,500 (2,500) 1,000

107,400 (27,900) 79,500 72,500 5,000 (12,000) (7,000)0 0 0 0 0 0 0

Economic ServicesBuilding ControlToyota Corolla PLT P0318 BldgCtrl 13,400 (1,900) 11,500 10,500 0 (1,000) (1,000)

PLT BldgCtrl 0 0 0 013,400 (1,900) 11,500 10,500 0 (1,000) (1,000)

Other Property & ServicesWorks Overhead `Ford Ranger Dual Cab 4x2 CF/PLT P0216 Work OH 15,200 (5,200) 10,000 16,000 6,000 0 6,000Mitsubishi Triton S/Cab 4x2 CF/PLT P0235 Work OH 13,900 (4,400) 9,500 15,000 5,500 0 5,500

29,100 (9,600) 19,500 31,000 11,500 0 11,500Parks Plant OperationsFord Ranger Crew Cab 4x4 PLT P0322 Parks 28,400 (7,400) 21,000 20,000 0 (1,000) (1,000)Ford Ranger crew Cab 4x2 CF/PLT P0311 Parks 16,600 (1,100) 15,500 11,000 0 (4,500) (4,500)Ford PX Ranger 4x2 CF/PLT P0285 Parks 17,300 (1,300) 16,000 11,500 0 (4,500) (4,500)Mitsubishi Trition GLX 4x4 D/Cab PLT P0326 Parks 24,500 (5,000) 19,500 15,500 0 (4,000) (4,000)Mitsubishi Triton 4x2 S/Cab PLT P0323 Parks 15,300 (1,800) 13,500 12,000 0 (1,500) (1,500)Mitsubishi Triton 4x4 S/C/C PLT P0319 Parks 22,300 (1,800) 20,500 16,000 0 (4,500) (4,500)Ford Ranger S/C/C 4x2 PLT P0327 Parks 17,700 (2,700) 15,000 11,500 0 (3,500) (3,500)Mower Howard Pegasus P&E P0224 Parks 19,500 (500) 19,000 10,000 0 (9,000) (9,000)

161,600 (21,600) 140,000 107,500 0 (32,500) (32,500)Works Plant OperationsTruck - side lifter tipper (Hino G Size) P&E P5114 Works 0 20,000 20,000 0 20,000Trailer Tandem for Skid Steer Loader P&E P4004 Works 18,123 (18,123) 0 0 0 0 0

Works 0 0 018,123 (18,123) 0 20,000 20,000 0 20,000

Other PropertyPerry Lakes Land Sales - Lot 231 Land 0 0 0St John Wood Estate Land 11,200,000 11,200,000 0 11,200,000Catalina Estate Land Sales Land 0 2,231,000 2,231,000 0 2,231,000City Beach Shopping Centre (The Boulevard) Net Sale Land 0 340,000 340,000 0 340,000

0 0 00 0 0 13,771,000 13,771,000 0 13,771,000

208,823 (49,323) 159,500 13,929,500 13,802,500 (32,500) 13,770,000

Total 431,423 (95,923) 335,500 14,091,000 13,815,000 (59,500) 13,755,500

___________________________________________________________________________________________________________________Page 6.3

Town of Cambridge

Budget2017/2018

$

Law, Order and Public SafetyCapital ContributionContribution towards the City of Perth Surf Club Buildings Panel Sealing Cash Reserve 660,000

660,000Community AmenitiesRebateBuilding Energy Efficiency Program (Rebate) 5,000

Capital GrantWaste Authority - Waste Bins 50,000

Capital ContributionFloreat Tennis Club - Kitchen Renovation 17,000Development Contributions 79,000

151,000TransportCapital GrantMain Roads Western Australia (MRWA) - RehabilitationGrantham St (Seymour - Kirkdale) 224,000Grantham St Eastbound (Marlow - Keane) 50,000Grantham St Westbound (Marlow - Keane) 50,000Harborne St (Northbound Side Only) 36,000Kirkdale Ave (Peebles - Grantham) 40,000Loftus St Through lanes (Cambridge - Railway) 83,000Loftus St Turning lanes (Cambridge - Railway) 36,000Oceanic Dr Eastbound (Branksome - West Coast Highway) 71,000Oceanic Dr Westbound (Branksome - West Coast Highway) 56,000The Boulevard Northbound (Grantham - Empire) 62,000The Boulevard Southbound (Grantham - Empire) 60,000

768,000Roads to RecoveryKincardine Cr (Peebles - Kirkdale) 130,000Newry St (Floreat Ave - Selby Street) 228,000

358,000Capital ContributionMain Road Western Australia (MRWA)West Coast Hwy and Helston Park Irrigation - MRWA 80,000

80,000

Total Contributions to Town Assets 2,017,000

Contributions/Grants forthe Development of Assets

________________________________________________________________________________Page 6.4

Town of Cambridge Carried Forward Items

Surplus Reserve Endow Other TotalLands

$ $ $ $ $

Expenditure

Operating

GovernanceIntegrated Planning & Risk 68,000 68,000

0AdministrationCommunity Engagement 15,000 15,000

0Waste ManagementWaste Education Program 84,000 84,000

PlanningStrategic Projects 28,000 28,000

Bold Park Aquatic CentreHeating Study 5,000 5,000Replace Bicarb line to both pools 2,000 2,000

0Ocean Beaches BuildingsCity Beach Park - Investigate damage to Stone Wall 6,000 6,000

0Sports Grounds - GroundsAlderbury Sportsground Reserve Needs Assessment 28,000 28,000

0Parks - GroundsMcCourt Park - Replace electrical cubicle 8,000 8,000Perry Lakes Water Replenishment Investigation 9,000 9,000Lake Monger Reserve - South West Island weed control 28,000 28,000Lake Monger Reserve - Rehabilitation plan for South West Island 20,000 20,000Lake Monger Reserve - Replace Drinking Fountain (x3) 23,500 23,500

Road InfrastructureLocal Bike Plan Review 6,500 6,500

Road ReservesTreescape Plan - Priority and Precinct Streets Planting Programs 31,500 31,500Kirkdale Street median tree planting (Rannoch - Lothian) 10,000 10,000

Other Property and ServicesDemolition of 77 McCourt Street 34,000 34,000Empire Village - Remediation Work 10,000 10,000Leederville Link Economic Feasibility & Cost Plan 250,000 250,000North Lake Monger Study 35,000 35,000

Total Operating 451,500 250,000 0 0 701,500

________________________________________________________________________________________________________Page 6.5



$ $ $ $ $

Capital

BuildingsBuilding Efficiency Program 27,000 27,000City Beach Oval Pavilion - Concept Plan and Construction 200,000 200,000Major Project - Wembley Golf Course Hospitality 193,000 193,000Quarry Amphitheatre - Fire Management Assets 112,000 112,000Major Project - Wembley Sports Park Pavilion 102,500 102,500

Furniture and EquipmentYouth Centre - WIFI Equipment 4,000 4,000Youth Centre - Coffee Barista Machine (youth program) 10,000 10,000Youth Centre - Lighting system (recreation room, dimmable mood lighting) 2,500 2,500Cambridge Library - Desktop workstations for public use (replace) 30,000 30,000Quarry Amphitheatre - Communications Upgrade/Fibre Link 17,000 17,000Exchange Program 7,000 7,000New Dual Bin Enclosures x 10 38,500 38,500Replace damaged bins 19,500 19,500The Boulevard Centre - Website Development and E-brochure 12,000 12,000Wembley Community Centre - Communications Upgrade/Fibre Link 17,000 17,000Wembley Community Centre - Host Server (replace) 1,000 1,000Upgrade microphone/AV system for Council Chambers 60,000 60,000Intranet Redevelopment 28,000 28,000Corporate System Upgrade (property and rating system / human resources) 107,000 107,000Land Line phone replacement - Out Centres 71,000 71,000Host Server Replacement (administration and Cambridge Library) 23,500 23,500Replacement NetApp Controller x 2 (Admin & Library) 40,000 40,000Microsoft Enterprise Agreement (Software Upgrades) 199,000 199,000Vulnerability Testing & Reporting 6,000 6,000Disaster Recovery Plan (review, update and est) 20,000 20,000Electronic Management System Upgrade 42,000 42,000Town Website Upgrade 12,000 12,000

Plant and EquipmentWorks - Front End Loader 150,000 150,000Works - Concrete Saw 5,000 5,000Works - Trailer Tandem for Skid Steer Loader 25,000 25,000

Parks and Reserves Parks ConstructionBent Park - Replace Irrigation System (high priority) 288,000 288,000Bent Park - Replace bitumen path 75,000 75,000Fred Burton Park West Coast Highway Median - Replace Irrigation System 96,000 104,000 200,000Maloney Park West - Replace Bore/Service Pump 27 80,000 80,000Beecroft Park/Gayton Road - Landscape former bitumised areas 15,000 15,000Various Parks - Entry Statements x3 14,000 14,000Fred Burton Car Park - Pedestrian access 20,000 20,000

Sportsgrounds ConstructionFloreat Oval Replace Bore and Pump 80,000 80,000Henderson Park - Improvements (Playground etc) 42,000 42,000City Beach Oval South Playground with Shade 80,000 80,000

________________________________________________________________________________________________________Page 6.6



$ $ $ $ $

Ocean Beaches ConstructionFloreat Beach Groyne Upgrade Path 30,000 30,000

Road ReservesOceanic Dr Median - Replace Irrigation System (Alderbury St - Bold Park Dr) 60,000 60,000The Boulevard Median - Replace Irrigation System 80,000 80,000

Road Works Challenger Parade Pedestrian Crossing and Traffic Calming 20,000 20,000Pre-Works for Asphalt Program 2017/2018 5,000 5,000Marapana Road (Templetonia - Patonga) - Improve safety 90,000 90,000Underwood/Brookdale/Brockway - Nedlands 144,000 144,000Grantham St/Harborne St - Intersection Safety 238,000 420,000 658,000Oceanic Dr/Marapana Rd - Install traffic islands 22,000 43,500 65,500Streetscaping Cambridge St - Northwood to Kerr 19,000 19,000Ruislip St - Install Plateaux and remove chicane 13,000 13,000

LanewaysSteele Lane (off Ruislip between Essex & Nanson) 50,000 50,000

Road SurfacingWarwick St (Northwood - Cul-de-sac) 38,000 38,000Northwood St (Cambridge - Lake Monger) 313,500 313,500Northwood St - (Cambridge to Woolwich) 18,000 18,000

Drainage9 Caddy Avenue - Install pipe between easement and junction pit 25,000 25,000Keane St - Drainage Improvement 33,000 33,00045-55 Gregory St - install 6 large soakwells 42,000 42,000Warwick St - Install 5 large soakwells 35,000 35,00077-79 McCourt St - Design and Construct 13,000 13,00077-79 McCourt St - Improve drainage 100,000 100,000Drainage Pipe and Pit Rehabilitation 37,000 37,00011 Clanmel Road - Design 12,000 12,00011-21 Harborne St - Design 25,000 25,000Cambridge/Selby St - Underground sump 39,000 39,000Woolwich Streey/McCourt Street Drainage Sump 21,000 21,000261 Cambridge St - Install pipe connection to drainage pit 10,000 10,000

FootpathsWarwick St (Northwood - McCormack) NORTH 15,000 15,000

Bus SheltersTown of Cambridge - Bus Shelters 30,000 30,000

Total Capital 3,058,500 370,500 520,000 567,500 4,516,500

Total Carried Forwards - Expenditure 3,510,000 620,500 520,000 567,500 5,218,000

Total Carried Forwards 3,510,000 620,500 520,000 567,500 5,218,000

3,510,000 5,218,000Operating Grants 0Grants received in advance for 2017/2018Financial Assistance Grant 293,500 293,500Local Road Grant 204,000 204,000

497,500 497,500

Total Carried Forwards - Revenue 497,500 497,500

4,007,500 5,715,500

________________________________________________________________________________________________________Page 6.7

Town of Cambridge Employee Expenses

Cost Centre Salaries Super Workers Training Car Fringe Uniform/ Other TotalComp Allowance Benefits Tax Clothing Budget

$ $ $ $ $ $ $ $ $

General Purpose FundingFinancial Services - Rates 212,300 23,000 5,100 2,200 1,300 600 244,500

212,300 23,000 5,100 2,200 0 1,300 600 0 244,500

GovernanceMembers Support Services 167,800 19,700 4,000 1,400 3,200 400 196,500Governance Management 536,600 72,000 13,100 5,400 16,000 900 644,000Human Resources 291,200 36,100 7,000 2,700 5,900 600 50,000 393,500Admin - General 79,500 11,200 2,000 1,900 3,900 98,500Admin - Customer Services (Admin) 333,900 38,500 8,000 4,200 1,300 1,600 387,500Admin - Records 239,600 29,200 5,700 4,600 1,300 600 281,000Financial Services - General 366,800 42,800 8,800 3,400 4,900 800 427,500Financial Services - Purchasing/Accounts 209,100 25,200 5,100 2,300 1,300 500 243,500Financial Services - Payroll 143,700 17,100 3,500 1,500 1,300 400 167,500Information Systems 433,000 48,600 10,300 16,800 3,900 900 513,500

2,801,200 340,400 67,500 44,200 0 43,000 6,700 50,000 3,353,000

Law, Order & Public SafetyAnimal Control 125,600 13,800 3,000 1,300 500 800 145,000Ranger Services - Other 126,000 13,700 3,000 1,300 1,200 800 146,000Compliance 294,300 31,000 7,100 3,000 9,000 600 345,000Community Safety 44,900 4,500 1,100 500 300 200 51,500

590,800 63,000 14,200 6,100 0 11,000 2,400 0 687,500

HealthHealth 283,000 29,700 6,800 2,600 3,700 700 326,500

283,000 29,700 6,800 2,600 0 3,700 700 0 326,500

Education & WelfareCambridge Senior Services - HACC 852,600 99,800 20,500 4,800 26,000 6,900 4,400 1,015,000Welfare Services 55,900 6,900 1,300 600 300 0 65,000Youth Services 187,700 20,900 4,400 1,900 1,000 600 216,500

1,096,200 127,600 26,200 7,300 26,000 8,200 5,000 0 1,296,500

Community AmenitiesWaste Management 283,900 34,600 6,900 2,900 4,000 700 333,000Planning 926,700 91,900 21,900 9,000 6,500 3,000 1,059,000Sustainability 164,600 21,200 4,000 1,800 2,000 400 194,000

1,375,200 147,700 32,800 13,700 0 12,500 4,100 0 1,586,000

Recreation & CultureWembley Community Centre 87,100 9,000 2,100 700 300 300 99,500Leederville Town Hall 34,900 3,500 800 300 39,500The Boulevard Centre 212,700 26,600 5,100 1,600 1,000 1,000 248,000Bold Park Aquatic Centre 1,124,200 113,300 26,900 7,700 2,800 6,600 1,281,500Clubs - Leased Premises 65,000 6,100 1,600 800 73,500Wembley Golf Course - Operations 624,800 63,000 14,000 7,200 1,000 710,000Wembley Golf Course - On Costs 126,000 77,000 20,000 16,000 11,000 250,000Wembley Golf Course - Overheads 111,000 16,000 3,000 1,000 8,000 1,000 140,000Wembley Golf Course - Administraton 464,200 45,900 9,200 4,900 8,300 1,000 533,500Wembley Golf Course - Driving Range 257,000 25,000 6,000 2,000 2,000 292,000Wembley Golf Course - Pro Shop 336,700 34,000 7,500 4,300 4,000 386,500Wembley Golf Course - Miniature Golf 147,500 14,000 2,000 500 1,000 165,000Recreation Services 327,600 35,500 7,800 3,300 3,200 1,100 378,500Cambridge Library 1,145,100 116,900 27,100 11,100 10,300 5,500 1,316,000Quarry Amphitheatre 210,300 21,800 5,100 1,000 1,000 300 239,500

5,274,100 607,600 138,200 62,100 0 34,900 36,100 0 6,153,000

TransportDepot 124,800 15,100 3,000 1,300 300 144,500Parking Control 701,200 73,500 16,800 6,700 6,600 5,200 810,000

826,000 88,600 19,800 8,000 0 6,600 5,500 0 954,500

Economic ServicesSwimming Pool Inspection 18,300 2,000 400 200 600 21,500Building Control 294,000 30,200 7,000 3,100 1,000 1,700 337,000

312,300 32,200 7,400 3,300 0 1,600 1,700 0 358,500

Other Property & ServicesWorks & Engineering - On Costs 104,100 69,400 15,500 40,800 7,200 237,000Works & Engineering - Overheads 649,600 75,100 15,400 6,100 17,900 1,400 5,000 770,500Parks & Landscape - On Costs 224,200 170,400 32,200 25,700 16,000 468,500Parks & Landscape - Overheads 618,000 80,200 15,000 6,000 17,100 1,200 5,000 742,500Property Management 408,400 50,100 9,700 3,800 15,800 700 488,500Building Management 152,000 14,400 3,600 1,600 4,500 400 176,500Asset Management 268,300 30,000 6,300 2,400 3,000 500 310,500

2,424,600 489,600 97,700 86,400 0 58,300 27,400 10,000 3,194,000

Total 15,195,700 1,949,400 415,700 235,900 26,000 181,100 90,200 60,000 18,154,000

Allocated to Works and Services JobsWorks Operations 450,600 0 0 0 0 543,500Parks Operations 873,600 0 0 0 0 1,102,500Wembley Golf Course - course 573,000 0 0 0 0 756,000

1,897,200 0 0 0 0 0 0 0 2,402,000

17,092,900 1,949,400 415,700 235,900 26,000 181,100 90,200 60,000 20,556,000

_________________________________________________________________________________________________________________________________Page 6.8

Non-Capital Works


New $ $

BUILDINGS

Community Leased Buildings

City Beach Oval Pavilion - Paint external eaves R 10,000 (10,000) Club ResCambridge Bowling Club - Painting R 28,000 (28,000) Club ResFloreat Surf Life Saving Club - Lookout Tower repair R 10,000 (10,000) Club ResFloreat Surf Life Saving Club - Repair of soffit R 15,000 (15,000) Club ResFloreat Surf Life Saving Club - Replace first floor finishes R 8,000 (8,000) Club ResFloreat Surf Life Saving Club - Replace sink, taps and shower heads R 8,000 (8,000) Club ResFloreat Tennis Club - Plant steel patio R 4,000 (4,000) Club ResFloreat Tennis Club - Repair cracking on north side building R 10,000 (10,000) Club ResCity Beach Tennis Club - Building Condition Assessment R 25,000Lake Monger Recreation Club - Fencing to Bowling Green R 12,000 (12,000) Club ResLeederville Bowling Facility - Replace Car Park gates (Grassed Area) R 5,000 (5,000) Club ResLeederville Bowling Facility - Remove bore R 15,000 (15,000) Club ResLeederville Bowling Facility - Replace vinyl flooring R 5,000 (5,000) Club ResPerry Lakes Scouts & Guides Hall - Flooring Repairs R 3,000 (3,000) Club ResSubtotal 158,000 (133,000)

Public Conveniences

Grantham Park Toilet & Changeroom - Replace facia boards & painting R 12,000Lake Monger Drive Toilets & Gregory St Depot - Painting R 6,000McLean Park Toilets & Changerooms - Replace shower hot water units R 3,000Perry Lakes Gardener Shed - Replace windows R 3,000South City Beach Kiosk - Prepare heritage record R 5,000Subtotal 29,000

Town Operational

Depot - Treat structural steel of sheds A&C R 20,000Depot - Treat structural steel of depot building R 8,000Subtotal 28,000

Town Recreational and Cultural Facilities

Disability Access Projects U 20,000Wembley Community Centre - Car park bay painting R 10,000Leederville Town Hall - Replace front doors R 7,000Leederville Town Hall - Replace wall heaters R 5,500The Boulevard Centre - Painting R 13,000The Boulevard Centre - Kitchen rising damp R 6,000The Boulevard Centre - Replace Hall acoustic panels R 13,000Quarry Amphitheatre - Replace Windows and frames Cavern R 30,000Quarry Amphitheatre - Replace roller door cafe & box office R 15,000Quarry Amphitheatre - Rockface condition report R 15,000Quarry Amphitheatre - Replace hired sea container for Marquee R 3,000Quarry Amphitheatre - Row 'O' leveling R 5,000Asset Management - Asbestos Removal Programme R 30,000Asset Management - External Lighting Electrical Maintenance & Repairs R 10,000Asset Management - Testing & Inspection Programme External Lighting R 10,000Bold Park Aquatic - Reception Counter Improvements U 2,000Subtotal 194,500

TOTAL BUILDINGS 409,500 (133,000) 0

________________________________________________________________________________________________________Page 6.9

Non-Capital Works


New $ $

PARKS & RESERVES

Ocean BeachesBeaches & Dunes - Dune Rehabilitation U 10,000Challanger Parade - Dune Fence removal U 40,000Subtotal 50,000 0 0

Sports GroundsVarious Sportsgrounds - Replace sports facilities R 50,000Various Sportsgrounds - Renovate Active Turf Areas R 35,000Various Sportsgrounds - Lighting replacement R 15,000Various Sportsgrounds - Cricket wicket mats R 10,000Subtotal 110,000 0 0

ParksArboricultural Risk Management Works R 60,000Calibrate water meters of irrigation bores R 25,000Ecozone Program R 50,000Fencing replacement R 25,000Feral animal control R 5,000Ground Water Monitoring R 10,000Lake Monger Reserve - Manage Rehabilitation Zone R 40,000 (26,000) ContributionLake Monger Reserve - Rehabilitation stages 1, 2, 3 R 15,000Natural Area Strategy - Phase 1 Current Status and Future Directions R 50,000Playground shade sail structure risk mgmt assessment R 5,000Playground soft fall area risk management assessment R 5,000Public Open Space Strategy - Phase 1 Framework R 30,000Repair damaged shade sails at playgrounds R 20,000Treat Bores for Iron Bacteria R 15,000Tree planting program R 30,000Upgrade Garden Beds R 15,000Urban Forest Strategy - Phase 1 Scoping study U 30,000Various furniture replacement R 50,000Subtotal 480,000 (26,000) 0

Wembley Golf CourseBore & Pump Maintenance R 60,000 Golf SurplusLake Maintenance R 10,000 Golf SurplusLighting Guard R 18,000 Golf SurplusDepot Shed & Front Gate R 10,000 Golf SurplusRust Removal - Driving Range Infrastructure R 10,000 (10,000) Golf SurplusSubtotal 108,000 (10,000)

Major Projects (Preliminary Work)Lake Monger - Design & Cost Estimates (Detailed Area Plans) R 75,000 (75,000) Area ResPerry Lakes Water Replenishment - Detail design R 250,000 (250,000) Area ResSubtotal 325,000 (325,000) 0

Road ReservesTreescape Plan – Priority and Precinct Streets Planting Programs U 100,000Pine/Ficus/Palm Trees Management R 70,000Upgrade Garden Beds U 25,000Subtotal 195,000 0

TOTAL PARKS & RESERVES 1,268,000 (361,000)

ROAD INFRASTRUCTUREDrainage Assessment & Inspection (CCTV) R 40,000Resurfacing of Brockway Road/Underwood Intersection (Contribution to Nedlands) R 21,000Subtotal 61,000 0

UNDERGROUND POWERUnderground Power Project Internal Cost R 176,500 (176,500) Area ResUnderground Power Project R 17,650,000 (17,650,000) Area ResSubtotal 17,826,500 (17,826,500)

Total Non Capital Works 19,565,000 (18,320,500)

Funding from Rates (1,146,500)Funding from Other Sources (18,418,500) 0

(19,565,000) (18,320,500)

________________________________________________________________________________________________________Page 6.10

Town of Cambridge Depreciation

Cost Centre Buildings Furniture & Plant & Infrastructure BudgetEquipment Equipment 2017/2018

$ $ $ $ $

General Purpose FundingFinancial Services - Rates 500 500

0 500 0 0 500

GovernanceMembers Expenses 10,500 10,500Governance Management 1,000 19,500 20,500Human Resources 0 0Administration General 9,500 4,000 13,500Administration - Document Management 0 0Financial Services - General 500 2,000 2,500Financial Services - Purchasing/Accounts 1,000 1,000Financial Services - Payroll 500 500Property Management 0Information Systems 342,500 342,500Accommodation Expenses 330,500 10,500 341,000

330,500 376,000 25,500 0 732,000

Law, Order & Public SafetyAnimal Control 7,500 7,500Ranger Services - Other 500 7,000 7,500Compliance 8,000 8,000City of Perth SLSC 348,500 89,000 437,500Floreat SLSC 85,500 85,500Community Safety 5,500 0 5,500

434,000 6,000 22,500 89,000 551,500

HealthHealth 3,500 3,500

0 0 3,500 0 3,500

Education & WelfareCambridge Senior Services 2,500 12,000 14,500Welfare Services 0 0Youth Services 7,500 4,500 5,000 17,000

7,500 7,000 17,000 0 31,500

Community AmenitiesWaste Management 177,000 7,000 184,000Planning 4,000 22,000 26,000Sustainability Management 1,500 1,500

0 182,500 29,000 0 211,500

Recreation & CultureWembley Community Centre 75,000 6,000 5,000 86,000Leederville Town Hall 66,500 1,000 67,500The Boulevard Centre 102,000 13,000 4,500 20,000 139,500Bold Park Aquatic Centre 254,000 15,000 15,000 7,500 291,500Ocean Beaches - Building 66,500 66,500Ocean Beaches - Grounds 0 115,000 115,000Clubs - Leased Premises 448,500 4,000 117,000 569,500Sports Grounds - Building Mtce 169,500 169,500Sports Grounds - Ground Mtce 150,000 150,000Parks - Building Mtce 16,000 16,000Parks - Ground Mtce 656,000 656,000Wembley Golf Course - Operations 28,000 9,500 190,000 227,500Wembley Golf Course - Professional Shop 30,000 1,500 31,500Wembley Golf Course - Overheads 500 500Wembley Golf Course - Plant Operation Costs 5,000 5,000Wembley Golf Course - Hospitality 296,000 2,500 298,500Wembley Golf Course - Driving Range 240,500 3,000 500 244,000Recreation Services 1,000 6,500 7,500Cambridge Library 162,000 40,000 4,000 206,000Quarry Amphitheatre 111,500 2,000 1,000 3,500 118,000

2,066,000 95,000 40,500 1,264,000 3,465,500

______________________________________________________________________________Page 6.11

Town of Cambridge Depreciation

Cost Centre Buildings Furniture & Plant & Infrastructure BudgetEquipment Equipment 2017/2018

$ $ $ $ $

TransportRoad Infrastructure 3,000 3,292,500 3,295,500Road Reserves 24,500 24,500Depot 36,500 7,500 2,000 46,000Parking Control 8,500 100,500 109,000

36,500 16,000 103,500 3,319,000 3,475,000

Economic ServicesBuilding Control 0 1,000 1,000

0 0 1,000 0 1,000

Other Property & ServicesWorks & Engineering - Overheads 3,500 34,000 37,500Parks & Landscape - Overheads 5,000 5,000Works & Engineering - Plant Operation Costs 101,500 101,500Parks & Landscape - Plant Operation Costs 92,500 92,500Building Management 500 10,000 10,500Other Property 19,000 1,000 4,500 11,500 36,000

19,000 5,000 247,500 11,500 283,000

Total Depreciation 2,893,500 688,000 490,000 4,683,500 8,755,000

______________________________________________________________________________Page 6.12

Town of Cambridge 2017/2018 Building Maintenance BudgetCost Code Description

General Mtce

Cleaning Utilities Security Building Insurance

Council Rates/Waste

Budget 2017/2018

3151 3163 3167 3181 2562 2640Community Recreational FaciltiiesB0405 City of Perth Surf Lifesaving Club 20,000 7,500 27,500B0406 Floreat Surf Life Saving Club 25,000 5,500 30,500B0430 Jersey Street (YMCA) Out of School Care 7,000 500 7,500B0564 Matthews Netball Facility 15,000 7,500 22,500B0565 City Beach Oval Pavillion 12,000 2,000 14,000B0566 Perry Lakes Scouts & Guides Hall 6,000 2,000 8,000B0567 City Beach Civic Centre 12,000 3,000 15,000B0569 Sydney Cheek Pavilion - Floreat Oval 7,000 8,000 3,000 18,000B0570 Leederville Bowling Facility 11,000 3,000 14,000B0571 Lake Monger Bowling Facility 20,000 4,500 24,500B0572 Floreat Oval Croquet Facility 7,000 2,000 1,500 10,500B0573 Frinton Avenue Tennis Facility (City beach tennis) 10,000 1,500 11,500B0574 Birkdale Street Tennis Facility (Floreat tennis) 6,000 3,000 9,000B0575 Floreat Oval Tennis Facility (Reabold tennis) 6,000 4,000 10,000B0576 Floreat Oval Bowling Facility 13,000 7,000 20,000B0577 Wembley Sports Park Pavilion 16,000 4,000 20,000B0578 Alderbury Sportsground Pavilion 11,000 1,500 12,500B0582 Holyrood Park Pavilion 9,000 2,000 1,100 400 1,500 14,000

213,000 2,000 15,100 0 57,400 1,500 289,000Public ConveniencesB0402 City Beach Park - Toilets/Changerooms 25,000 122,000 5,000 3,000 155,000B0404 Central City Beach Toilets/Changerooms 25,000 16,400 16,000 100 57,500B0408 South City Beach Toilets/Changerooms 1,000 1,000 500 2,500B0409 Floreat Beach Toilets/Changerooms 20,000 15,900 4,500 1,100 41,500B0435 Alderbury Sportsground Toilet & Changeroom 12,000 10,000 12,000 2,500 36,500B0436 City Beach Oval Toilet & Changeroom 6,000 8,000 5,000 19,000B0437 Floreat Oval Toilet & Changeroom 2,000 4,000 2,500 8,500B0438 Grantham Park Toilet & Changeroom 5,000 6,200 1,500 300 13,000B0439 Henderson Park Toilet & Changeroom 8,000 7,100 4,000 900 20,000B0440 McLean Park Toilet & Changeroom 5,000 5,800 2,000 1,200 14,000B0441 Wembley Sports Park Toilet & Changeroom 5,000 7,500 500 13,000B0444 Dodd St Toilets 5,000 7,700 2,000 300 15,000B0450 Perry Lakes Reserve Toilets 6,000 8,000 2,000 16,000B0451 Lake Monger Drive Toilets & Gregory St Depot 7,000 8,300 6,000 700 22,000B0452 Cowden Park Toilets 5,000 8,000 1,500 14,500

137,000 234,900 65,500 0 10,600 0 448,000Town CommercialB0426 Wembley Golf Course - Hospitality 20,000 40,000 13,000 3,000 76,000B0814 City Beach Commercial Precinct - Public Open Space 33,000 33,000B1814 City Beach Commercial Precinct - Tenancy A 48,800 8,200 5,500 5,500 68,000B2814 City Beach Commercial Precinct - Tenancy B 24,500 4,400 2,800 2,800 34,500B3814 City Beach Commercial Precinct - Tenancy C 15,500 2,600 1,700 1,700 21,500B0595 South City Beach Kiosk - Bldg Mtce 1,000 500 500 2,000B0596 Floreat Beach Kiosk - Bldg Mtce 5,000 500 1,000 6,500

147,800 40,000 16,200 0 24,500 13,000 241,500Town OperationalB0420 Depot - Building 22,000 20,500 14,500 17,700 3,300 78,000B0421 Administration Centre - Building 123,000 92,400 102,000 13,600 15,000 3,000 349,000B0551 City Beach Oval Gardeners Shed 400 100 500B0552 Floreat Oval Gardeners shed 1,000 1,000B0601 Beecroft Park Gardeners shed 1,000 1,000

147,400 112,900 116,500 31,300 18,400 3,000 429,500Town Recreational and Cultural FacilitiesB0400 Bold Park Aquatic Centre - Building 47,500 7,000 308,000 1,000 14,500 13,000 391,000B0410 Wembley Community Centre - Building 52,000 50,000 30,000 500 6,000 2,500 141,000B0411 Leederville Town Hall - Building 8,800 7,000 5,200 1,000 22,000B0413 Quarry Amphitheatre - Building 32,000 13,000 2,100 1,900 6,000 55,000B0415 The Boulevard Centre - Building 31,000 34,500 44,500 5,000 8,500 2,000 125,500B0416 Youth Centre - Building 6,000 9,000 3,500 900 600 500 20,500B0427 Wembley Golf Course - Professional Shop 20,000 21,000 4,000 10,000 5,000 60,000B0428 Wembley Golf Course - Depot/Office 3,000 5,000 1,000 1,000 10,000B0429 Wembley Golf Course - Driving Range 22,000 34,000 1,000 13,000 70,000B0510 Cambridge Library - Building 50,000 29,000 51,000 5,000 14,000 2,000 151,000B0810 City Beach Lookout Tower 3,000 3,000

275,300 189,500 461,000 26,500 69,700 27,000 1,049,000

920,500 579,300 674,300 57,800 180,600 44,500 2,457,000

______________________________________________________________________________Page 6.13

Town of Cambridge Information Systems Budget

Cost Budget Forecast BudgetService Description Centre 2016/2017 2016/2017 2017/2018

$ $ $

Information Technology 84,000 72,000 85,000Governance Management 12,000

96,000 72,000 85,000

Asset Management 7,000 8,280 8,000Asset Management 8,000 3,000Asset Management 3,000Asset Management 5,000 3,000

20,000 8,280 17,000

116,000 80,280 102,000

Information Technology 10,000 12,000Information Technology 10,000 597 12,000Information Technology 10,000 6,994 10,000Information Technology 20,000 55,590Information Technology 5,000 2,283 10,000Information Technology 55,000 50,069 60,000Information Technology 5,000 2,000Information Technology 20,000 22,000Information Technology 69,168Information Technology 5,000Information Technology 10,000

135,000 184,700 143,000

Cambridge Library 500 423 500Cambridge Library 5,200 5,200Cambridge Library 200 131 200Cambridge Library 800 850 1,000Cambridge Library 100 100Cambridge Library 4,000 4,130 4,000Cambridge Library 5,500 5,500Cambridge Library 2,000 1,890 2,000Cambridge Library 1,700 1,500 1,700Cambridge Library 19,500 18,017 19,500Cambridge Library 300

39,500 26,941 40,000

Asset Management 1,000 1,560 1,000Asset Management 3,000 4,244 4,500Asset Management 16,000 1,949 2,000Asset Management 8,000 488 4,000Asset Management 8,000 19,377 5,500Asset Management 19,000 14,340 21,000Asset Management 15,500 15,000 15,500Asset Management 16,000 18,750 19,000

86,500 75,708 72,500

Administration - Document Management 2,000 2,046 2,000Administration - Document Management 1,964

2,000 4,010 2,000

Recreation Services 2,000 1,824 2,000Recreation Services 1,000 966 1,000

3,000 2,790 3,000

Governance Management 2,000 2,844Governance Management 2,000Governance Management 5,000Governance Management 40,000Governance Management 20,000Administration - Customer Services 9,000 9,000 9,000Planning 2,918Wembley Community Centre 2,000 1,824 2,000The Boulevard Centre 2,000 1,824 2,000The Boulevard Centre 2,000Quarry Amphitheatre 2,000 1,824 2,000Quarry Amphitheatre 2,000Cambridge Senior Services 6,500 5,070 5,500Youth Services 21,000 4,985 7,000Youth Services 500 500Youth Services 2,000Parking Control 0 18,500Wembley Golf Course 1,500 39,558 4,000Works & Engineering Overheads 3,500 6,200 6,000Bold Park Aquatic Centre 20,000 18,198 20,000

Software Maintenance Tech One/Business Systems Application Support Consulting Website Support - Seamless

AssetFinda HostingDMS Technical Support Asset IntraMaps (GIS) Technical SupportAsset Finda Consulting and support

Total Software Maintenance

Software Licenses End Point Security (Virus Protection)Phone System Support & MaintenanceSoftware Licences (Various)Back up Software from Symantec to Veem (Nimble)Adobe licencesTechnology One Annual Support & MaintenanceTrackIT Help Desk SoftwareWebsense Email & Web FilteringWebsite Upgrade - SeamlessTwo Factor Authentication (ICT Security Review)Cloud Wifi Filtering & Reporting (ICT Security Review)

Adobe Creative Cloud - DreamweaverBibliotheca kiosks/security gate maintenanceChoice OnlineComputer SchoolLibrary WikiNetLoan Maintenance (Library) Cambridge Library One Click DigitalTransparent Languages OnlineWA Newspapers OnlineWorldshare annual maintenance/support (Library)Adobe Creative Cloud - Photoshop

FME LicenseLandgate SLIP LicenceMap Info LicensesLandgate ImageryPublic IntramapAssetFindaDMS Intramaps LicensesNearmaps Asset

Trapeze Software for Records ManagementKodak Scanner

RMS Licence maintenance/supportAdobe Creative Clouds x1

Adobe Creative Clouds x2Internet Sub-Site BuilderInternet Local DirectoryInternet Maintenance & SupportIntranet Maintenance & SupportProfile ID - SubscriptionTrapeze Annual Support LicenceRMS Licence maintenance/supportRMS Licence maintenance/supportInternet Sub-Site BuilderRMS Licence maintenance/supportInternet Sub-Site BuilderSMS Software MaintenanceAdobe Creative Clouds x6Deep Freeze Enterprise MaintenanceInternet Sub-Site BuilderParking Ingringement DevicesWGC POS Software LicenceGPS network subscription for surveyPOS Maintenance & Support - PhoenixInternet Sub-Site Builder Bold Park Aquatic Centre 2,000

Total Software Licenses 336,000 388,394 412,000

________________________________________________________________________________Page 6.14

Town of Cambridge Information Systems Budget

Cost Budget Forecast BudgetService Description Centre 2016/2017 2016/2017 2017/2018

$ $ $

Information Systems Data CommunicationInternet Charges The Boulevard Centre 12,000 12,645 12,000Internet Charges Wembley Golf Course 7,000 10,501 8,000Internet Charges Cambridge Senior Services 6,000 5,044 6,000Internet Charges Youth Services 6,000 5,044 6,000Internet Charges Library 16,000 11,700 16,000Internet Charges Depot 13,500 13,500 13,500Internet Charges Information Technology 25,000 24,824 25,000Internet Charges Quarry Amphitheatre 500 0Internet Charges Bold Park Aquatic Centre 18,000 18,000 18,000

Total Information Systems 104,000 101,258 104,500

Equipment MaintenanceUPS Maintenance Information Technology 10,000 5,939 13,000Sonicwall Fire Wall Support Information Technology 6,000 6,000Ruckus Maintenance and Support Information Technology 1,000 1,000Server Warranty Extension Information Technology 16,000 36,000Enterprise Switch Support & Maintenance Information Technology 12,000 8,000Telephony Maintenance & Support Information Technology 10,000 12,000Telstra BCM Maintenance (WCC/Admin/Library) Information Technology 5,000 5,000Equipment Maintenance Information Technology 6,641

Total Equipment Maintenance 60,000 12,580 81,000

Miscellaneous ItemsICT Strategic Review Information Technology 30,000NAMS Asset Management Support Group Works & Engineering Overheads 6,500 3,951 6,500

6,500 3,951 36,500

Total Information Systems Operating Budget 622,500 586,463 736,000

________________________________________________________________________________Page 6.15

Loan Index

Loan Loan Purpose Loan Loan Loan Principal Interest Remaining End PrincipalNo Amount Period Established Outstanding Rate Period of Term Outstanding

Years 1 July 2017 (EOT) EOT$ $ % $

1 WGC - Irrigation Loan (WATC) Replacement of the golf course irrigation system $2.8 million 20 2004 $1.3 million 3.43% 7 years 2024 nil

2 WGC - Driving Range/Golf Shop (WATC) Construction of theDriving Range, Golf Shop and Infrastructure Development.

$11 million 20 2009 $9.5 million 2.77% 17 years 2034 nil

3A WGC - Driving Range (ELA) Construction of theDriving Range, Golf Shop and Infrastructure Development.

$2.6 million 21 2009 $2.6 million 2.77% 21 years 2038 nil

3B WGC - Golf Shop (ELA) Construction of theDriving Range, Golf Shop and Infrastructure Development.


4 City Beach - Surf Club (ELA Construction/replacement of the Surf Club facility $2.35 million 20 2016 $2.2 million 3.22% 19 years 2036 nil

5 City Beach Commercial Restaurants (ELA) Construction of the City Beach Commercial Restaurants


6 Hospitality Function Centre (ELA) Construction of the Wembley Golf Course hospitality function centre.


7 WGC - Miniature Golf (ELA) Construction of the Wembley Golf Course miniature golf facility.


8 Acquisition of 39 Southport St Property Acquisition of residential property in 39 Southport Street, West Leederville as part of the Council's

$1.1 million 8 2015 $1.1 million 3.57% 6 years 2023 $1.1 million

Page 6.16

Internal and External Loans Budget Summary

Actual Forecast Budget Fwd Est. Fwd Est. Fwd Est.

2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021$'000 $'000 $'000 $'000 $'000 $'000

Loans with WATC

RepaymentPrincipal RepaymentsIrrigiation $158 $164 $169 $175 $181 $188WGC Driving Range & Golf Shop $449 $425 $473 $482 $492 $502Miniature Golf $3,500Property: 39 Southport St.Total $607 $589 $642 $657 $674 $690

Interest RepaymentsIrrigiation $65 $58 $51 $44 $36 $29WGC Driving Range & Golf Shop $372 $267 $257 $244 $230 $216Miniature Golf $119Property: 39 Southport St. $47 $47 $47 $47 $47 $47Total $484 $491 $355 $335 $313 $292

Loan DrawdownsMiniature Golf $2,375Total $ $2,375 $ $ $ $

Balance Outstanding at 30th JuneIrrigiation $1,481 $1,317 $1,148 $973 $791 $603WGC Driving Range & Golf Shop $9,982 $9,557 $9,084 $8,602 $8,110 $7,607Miniature Golf $1,125 $ $ $ $ $Property: 39 Southport St. $1,107 $1,107 $1,107 $1,107 $1,107 $1,107Total $13,695 $11,981 $11,339 $10,681 $10,008 $9,318

2015/2016 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021$'000 $'000 $'000 $'000 $'000 $'000

Internal Loans from ELA

RepaymentsPrincipal RepaymentsWGC Driving Range & Golf Shop $ $ $ $143 $147 $151Miniature Golf $ $138 $142 $147 $152Hospitality $ $440 $453 $465 $478City Beach Restaurants $104 $160 $240 $247 $256 $264Surf Club $55 $85 $90 $93 $96 $99Total $159 $245 $908 $1,078 $1,111 $1,144

Interest RepaymentsWGC Driving Range & Golf Shop $104 $104 $104 $103 $99 $94Miniature Golf $9 $120 $115 $110 $106Hospitality $270 $316 $303 $291 $278City Beach Restaurants $92 $134 $186 $179 $170 $162Surf Club $49 $71 $70 $67 $64 $61Total $245 $588 $795 $766 $734 $700

Loan DrawdownsMiniature Golf $300Hospitality $800City Beach Restaurants $1,825Surf Club $50Total $ $ $2,975 $ $ $

Balance Outstanding at 30th JuneWGC Driving Range & Golf Shop $3,768 $3,768 $3,768 $3,625 $3,478 $3,327Miniature Golf $3,500 $3,662 $3,520 $3,373 $3,221Hospitality $10,800 $11,160 $10,707 $10,242 $9,763City Beach Restaurants $4,059 $4,061 $5,646 $5,399 $5,144 $4,880Surf Club $2,245 $2,160 $2,120 $2,027 $1,931 $1,832Total $10,072 $24,289 $26,356 $25,278 $24,167 $23,023

LOAN SUMMARY

LOAN SUMMARY

Page 6.17

Town of Cambridge Activity Based Costing

Cost Centre Governance Human Admin Admin Admin Fin Serv Fin Serv Fin Serv Information Accom Depot TotalMangmnt Resources General Cust Admin Records General Purch/Acct Payroll Systems Expenses

$ $ $ $ $ $ $ $ $ $ $ $

General Purpose FundingFinancial Services - Rates 9,502 10,879 2,614 104,451 6,086 8,133 1,482 3,094 43,631 17,927 0 208,000

9,502 10,879 2,614 104,451 6,086 8,133 1,482 3,094 43,631 17,927 0 208,000

GovernanceMembers Expenses 14,856 0 4,087 6,330 5,739 12,716 5,474 598 22,279 265,427 0 337,500Governance Management 13,252 10,597 5,257 12,893 56,240 16,298 5,123 2,796 72,288 65,743 0 260,500Human Resources 6,705 8,542 2,660 11,957 4,825 8,246 2,788 2,183 28,397 13,637 0 90,000Admin - General 2,045 1,927 811 3,905 3,959 2,515 2,894 487 4,196 4,269 0 27,000Admin - Customer Services 5,021 13,423 1,992 59,307 765 6,175 4,284 3,608 45,236 25,146 0 165,000Admin - Records 3,138 7,064 1,245 189 4,295 3,859 0 1,786 21,066 45,671 2,762 91,000Financial Services - General 4,473 9,312 1,775 2,473 8,231 5,502 5,229 2,328 32,749 13,567 0 85,500Financial Services - Purch/Accts 3,179 8,188 1,261 2,543 4,360 3,910 1,177 2,201 35,549 16,280 0 78,500Financial Services - Payroll 1,764 4,528 700 795 503 2,169 0 1,351 26,229 7,375 0 45,500Information Systems 9,115 13,326 3,616 1,941 2,359 11,211 4,274 3,434 99,229 24,103 0 172,500Accommodation Expenses 5,238 0 2,078 0 157 6,442 3,213 0 0 1,864 0 19,000

68,786 76,907 25,483 102,332 91,432 79,042 34,456 20,772 387,218 483,081 2,762 1,372,000

Law, Order & Public SafetyAnimal Control 2,720 3,679 748 21,037 4,670 2,328 5,927 950 5,474 2,563 0 50,000Ranger Services - Other 2,634 3,326 725 18,246 4,349 2,254 3,551 885 5,474 2,563 0 44,000Beach Inspections 5,980 0 1,645 344 0 5,118 0 0 0 0 0 13,000Compliance 9,694 9,783 2,667 344 0 8,298 0 1,799 0 0 0 32,500City of Perth SLSC 1,831 0 504 0 0 1,567 6,088 0 0 0 0 10,000Floreat SLSC 576 0 159 0 0 493 0 0 0 0 0 1,000Community Safety 4,356 2,974 1,198 2,887 832 3,729 1,629 957 10,841 5,941 0 35,500

27,791 19,762 7,646 42,858 9,851 23,788 17,195 4,590 21,789 11,068 0 186,000

HealthHealth 9,183 12,836 2,527 17,881 18,703 7,860 4,139 3,529 33,434 21,780 0 132,000Wembley Infant Health Centre 112 0 31 0 0 95 1,188 0 0 0 0 1,500

9,295 12,836 2,557 17,881 18,703 7,956 5,327 3,529 33,434 21,780 0 133,500

Page 6.18



$ $ $ $ $ $ $ $ $ $ $ $

Education & WelfareCambridge Senior Services - HACC 23,420 38,546 6,443 944 3,306 20,046 5,474 10,536 30,378 980 0 140,000Welfare Services 3,492 3,835 961 11,143 1,892 2,989 4,286 944 4,680 3,492 0 37,500Youth Services 7,008 8,414 1,928 541 4,138 5,999 4,286 2,624 30,003 980 0 66,000

33,920 50,795 9,332 12,628 9,336 29,033 14,045 14,104 65,060 5,451 0 243,500

Community AmenitiesWaste Management 66,398 4,892 18,268 44,475 10,274 56,833 12,844 1,327 8,593 5,039 0 229,000Planning 17,985 23,793 4,948 79,097 53,255 15,394 5,167 6,569 58,022 36,241 0 300,500Environmental Management 0 3,913 0 0 0 0 0 1,061 14,382 2,476 0 22,000

84,384 32,598 23,216 123,572 63,529 72,228 18,010 8,957 80,997 43,756 0 551,500

Recreation & CultureWembley Community Centre 5,084 3,913 1,399 891 1,734 4,352 7,102 1,078 8,229 325 0 34,000Leederville Town Hall 1,097 978 302 0 298 939 1,335 231 1,128 0 0 6,500The Boulevard Centre 7,925 5,126 2,180 0 1,175 6,784 0 1,182 5,230 521 0 30,000Bold Park Aquatic Centre 32,113 39,055 8,835 356 3,335 27,487 9,159 19,198 58,767 980 0 199,500Ocean Beaches - Buildings 3,467 0 954 0 0 2,967 4,899 0 0 0 0 12,500Ocean Beaches - Grounds 11,649 0 3,205 0 0 9,971 9,012 0 0 0 0 34,000Clubs - Leased Premises 1,227 0 338 0 0 1,050 3,564 0 0 0 0 6,000Sports Grounds - Buildings 2,813 0 774 0 0 2,408 4,899 0 0 0 0 11,000Sports Grounds - Grounds 16,483 0 4,535 0 0 14,108 12,537 0 0 0 0 47,500Parks - Buildings 1,063 0 292 0 0 910 0 0 0 0 0 2,500Parks - Grounds 41,334 0 11,372 0 0 35,379 28,999 0 0 0 0 117,000Wembley Golf - Operations 67,043 4,696 18,445 0 1,115 57,385 14,018 1,205 16,777 2,579 0 183,500Wembley Golf - On Costs 5,032 46,960 1,384 0 0 4,307 0 22,310 0 0 0 80,000Wembley Golf - Overheads 8,582 3,913 2,361 0 2,303 7,346 2,216 2,121 17,977 1,367 0 48,000Wembley Golf - Plt Op Costs 4,087 0 1,124 0 0 3,498 6,035 0 0 0 0 14,500Recreation Services 14,066 9,822 3,870 19,632 11,664 12,040 7,984 2,729 23,530 28,742 0 134,000Cambridge Library 37,331 53,652 10,271 782 5,719 31,953 11,669 19,847 362,778 2,672 0 536,500Quarry Amphitheatre 7,194 587 1,979 589 2,080 6,158 10,640 142 600 655 0 30,500

267,589 168,704 73,621 22,249 29,421 229,041 134,069 70,044 495,017 37,840 0 1,527,500

Page 6.19



$ $ $ $ $ $ $ $ $ $ $ $

TransportRoad Infrastructure 50,904 0 14,005 0 0 43,571 37,665 0 0 0 0 146,000Road Reserves 28,814 0 7,927 0 0 24,663 6,462 0 0 0 0 68,000Depot 3,025 5,298 1,200 0 14 3,721 2,354 1,339 17,666 0 0 34,500Parking Control 11,786 16,514 3,243 38,511 19,196 10,088 5,180 4,301 35,695 6,648 0 151,000

94,529 21,813 26,375 38,511 19,210 82,042 51,661 5,640 53,361 6,648 0 399,500

Economic ServicesBuilding Control 11,340 17,532 3,120 38,653 44,290 9,706 6,074 4,905 49,021 29,547 0 214,000

11,340 17,532 3,120 38,653 44,290 9,706 6,074 4,905 49,021 29,547 0 214,000

Other Property & ServicesWorks & Eng - On Costs 4,142 35,220 1,140 0 0 3,546 0 18,784 0 0 0 63,000Works & Eng - Overheads 22,431 23,480 6,171 19,112 54,251 19,200 5,741 6,180 54,304 36,865 136,351 384,000Works & Eng - Plt Op Costs 3,461 0 952 0 0 2,962 8,692 0 0 0 6,087 22,000Parks & Landscape - On Costs 9,862 82,180 2,713 0 27 8,441 1,335 15,108 7,198 0 0 127,000Parks & Landscape - Overheads 26,722 22,893 7,352 16,262 22,661 22,873 4,713 35,664 79,939 36,917 204,526 480,500Parks & Landscape - Plt Op Costs 5,050 0 1,389 0 0 4,323 10,467 1,812 0 0 12,174 35,000Building Management 3,687 7,827 1,014 3,249 6,212 3,156 7,850 1,439 20,383 8,252 15,218 78,500Other Property 2,197 0 604 0 0 1,880 0 0 0 0 0 4,500Property Management 3,350 4,014 1,329 1,197 10,063 4,120 5,673 1,289 18,755 4,860 0 54,500Asset Management 952 0 378 0 0 1,170 859 0 0 0 0 3,500

81,853 175,614 23,043 39,820 93,214 71,670 45,330 80,276 180,579 86,894 374,356 1,252,500

Total 689,000 587,500 197,000 543,000 385,000 612,500 327,500 216,000 1,410,000 744,000 377,000 6,088,000

Page 6.20

Property Budget for 2017/2018

Leased Properties: Clubs & Asscoiations Reserve Funds

Description CodeCambridge

Bowling Club Cambridge

Croquet Club

Cambridge Scout and Girl Guides

HallCity Beach

Civic CentreCity Beach

Oval Pavilion

City Beach Surf Riders

AssociationCity Beach Tennis Club

City of Perth Surf Life

Saving Club

Floreat Surf Life Saving

Club Floreat

Tennis Club Henderson Park Hall

Pat Goodridge

Pavilion

Lake Monger Recreation

Club

Leederville Bowling and

Sporting Club

Matthews Netball Facility

Reabold Tennis Club

Sydney Cheek

Pavilion

YMCA Hockey Pavilion Total

Total Sports Clubs

Total Surf Clubs

RESERVE FUNDS

CLUBS & ASSOCIATIONS BUILDING FUND

Opening Balance 170,600 16,700 13,100 115,300 10,500 ‐2,000 39,400 24,500 ‐476,300 45,400 15,700 ‐11,800 30,200 19,600 75,400 1,000 32,600 ‐84,400 35,500 487,300 ‐451,800

Contributions: Building Fund Club 1300 14,000 3,000 2,500 10,500 8,500 0 5,000 21,500 18,500 4,000 8,000 10,500 7,000 11,500 5,000 8,000 4,500 142,000 102,000 40,000

Contributions: Building Fund Town 1300 28,000 6,000 5,000 21,000 17,000 0 10,000 43,000 37,000 8,000 0 16,000 21,000 14,000 23,000 10,000 16,000 9,000 284,000 204,000 80,000

Total Contributions 42,000 9,000 7,500 31,500 25,500 0 15,000 64,500 55,500 12,000 0 24,000 31,500 21,000 34,500 15,000 24,000 13,500 426,000 306,000 120,000

Withdrawals: Maintenance ‐41,000 ‐7,000 ‐9,000 ‐12,000 ‐28,000 0 ‐10,000 ‐20,000 ‐66,000 ‐20,000 0 ‐16,000 ‐20,000 ‐49,000 ‐15,000 ‐6,000 ‐7,000 ‐11,000 ‐337,000 ‐292,000 ‐45,000

Closing balance 171,600 18,700 11,600 134,800 8,000 ‐2,000 44,400 69,000 ‐486,800 37,400 15,700 ‐3,800 41,700 ‐8,400 94,900 10,000 49,600 ‐81,900 124,500 542,300 ‐417,800

CLUBS & ASSOCIATIONS SYNTHETIC SURFACES AND LIGHTING FUND

Opening Balance 109,200 21,700 0 0 1,400 140,900 318,500 18,900 6,700 108,300 ‐44,100 198,800 147,900 20,300 9,500 1,058,000 1,058,000 0

Contributions: SS&L Fund Club 5,500 1,500 0 0 1,500 0 8,000 0 0 12,500 2,500 5,000 1,500 19,000 8,500 1,000 500 67,000 67,000 0

Contributions: SS&L Fund Town 11,000 3,000 0 0 3,000 0 16,000 0 0 25,000 0 5,000 10,000 3,000 38,000 17,000 2,000 1,000 134,000 134,000 0

Total Contributions 16,500 4,500 0 0 4,500 0 24,000 0 0 37,500 0 7,500 15,000 4,500 57,000 25,500 3,000 1,500 201,000 201,000 0

Withdrawals: Maintenance 0 ‐12,000 ‐12,000 ‐12,000

Closing balance 125,700 26,200 0 0 5,900 0 164,900 0 0 356,000 18,900 14,200 111,300 ‐39,600 255,800 173,400 23,300 11,000 1,247,000 1,247,000 0

CLUBS & ASSOCIATIONS CAR PARKS & SURROUNDS FUND

Opening Balance 12,000 11,900 1,700 13,000 400 0 20,700 2,900 5,800 20,900 3,200 17,400 23,500 3,700 59,800 31,400 11,500 6,500 246,300 237,600 8,700

Contributions: CP&S Fund Club 500 500 0 500 500 0 1,500 1,000 500 1,000 1,000 500 5,500 1,500 500 500 15,500 14,000 1,500

Contributions: CP&S Fund Town 1,000 1,000 0 1,000 1,000 0 3,000 2,000 1,000 2,000 0 0 2,000 1,000 11,000 3,000 1,000 1,000 31,000 28,000 3,000

Total Contributions 1,500 1,500 0 1,500 1,500 0 4,500 3,000 1,500 3,000 0 0 3,000 1,500 16,500 4,500 1,500 1,500 46,500 42,000 4,500

Withdrawals: Maintenance ‐41,000 ‐5,000 ‐46,000 ‐46,000

Closing balance 13,500 13,400 1,700 14,500 1,900 0 25,200 5,900 7,300 23,900 3,200 17,400 ‐14,500 200 76,300 35,900 13,000 8,000 246,800 233,600 13,200

CLUBS & ASSOCIATIONS: TOTAL FUND CONTRIBUTIONS

Opening Balance (All Funds) 291,800 50,300 14,800 128,300 12,300 ‐2,000 201,000 27,400 ‐470,500 384,800 37,800 12,300 162,000 ‐20,800 334,000 180,300 64,400 ‐68,400 1,339,800 1,782,900 ‐443,100

Contributions: All Funds Club 20,000 5,000 2,500 11,000 10,500 0 14,500 22,500 19,000 17,500 0 10,500 16,500 9,000 36,000 15,000 9,500 5,500 224,500 183,000 41,500

Contributions: All Funds Town 40,000 10,000 5,000 22,000 21,000 0 29,000 45,000 38,000 35,000 0 21,000 33,000 18,000 72,000 30,000 19,000 11,000 449,000 366,000 83,000

Total Contributions 60,000 15,000 7,500 33,000 31,500 0 43,500 67,500 57,000 52,500 0 31,500 49,500 27,000 108,000 45,000 28,500 16,500 673,500 549,000 124,500

Withdrawals: Maintenance ‐41,000 ‐7,000 ‐9,000 ‐12,000 ‐28,000 0 ‐10,000 ‐20,000 ‐66,000 ‐20,000 0 ‐16,000 ‐73,000 ‐54,000 ‐15,000 ‐6,000 ‐7,000 ‐11,000 ‐395,000 ‐309,000 ‐86,000

Closing balance 310,800 58,300 13,300 149,300 15,800 ‐2,000 234,500 74,900 ‐479,500 417,300 37,800 27,800 138,500 ‐47,800 427,000 219,300 85,900 ‐62,900 1,618,300 2,022,900 ‐404,600

Page 6.21

Town of Cambridge

Budget Item 2017/2018

$ Comment

Capital Works -Parks/SportsgroundsPerry Lakes - Meager Drive playground - toilet, car park and path upgrade 230,000 Residents and Councillor request - Currently only a gravel car park, no paths and toliets more than 500m awayWembley Sports Park infill play equipment 70,000 To add additional equipment as per the original concept designPerry Lakes Skate Park - Landscape, Furniture & Equipment 80,000

Landscaping 15,000 Grassing and irrigation between new path and skate park, new mulched areas and additional shade treesFurniture and shelters 45,000 Two shelters and picnic tables, three bench seats and three double bin enclosures to support increased use of skate parkArtwork.stenciling 10,000 The original artwork is fading and requires restencillingOutdoor ping pong table 10,000 Request from Community Development to complement current skate park improvements (includes concrete paving surrounds)

Various Reserves - Minor capital requests contingency 50,000 Requests under $10K will be assessed on merit and implemented if deemed uncontentious, worthwhile and not requiring separate listing in following financial year budget

Grantham Park - Additional cricket net bays 45,000 Requested by Community Development - strong demand

555,000

Capital Works - Ocean Beaches Construction

Floreat Beach - Beach Path 12 shower facilities N 45,000 CR15.1 Council endorsed programme - third location following two installed in 2016/17. Ongoing installation in following years

Beaches & Dunes - Upgrade Beach Access Paths R 25,000 CR16.3. Is funded annually and Includes ringlock fence replacement, erosion control and levelling as required to the worst effected sand paths

70,000

Capital Works - Road/Footpath Infrastructure

Grantham St - Pedestrian Crossing at Holland St U 140,000 Holland Street. This is the third project in a program of 5 locations that do not have a pedestrian crossing. Previous projects completed at McKenzie Street and Essex Street intersections.140,000

Capital Works -Buildings

South City Beach Kiosk - Concrete repairs to soffit R 200,000 Renew the concrete to the external soffit which has concrete cancer

Bold Park Aquatic Centre - Security Cameras U 3,000 Additional Security Cameras to cover the Centre entrance and the Swim Shop

Matthews Netball Facility Air Conditioning to Main Hall N 18,000 No airconditioning to main hall exists, only ceiling fans. No temperature control, hot in summer, cold in winter.

Wembley Community Centre - Install separate Dist Board & meter for commercial k N 16,000 As recommended by energy audit(s). Quoted by Stevlec

Youth Centre - Shed roof / ceiling lining for store goods U 2,000 Shed roof/ ceiling lining to store and protect goods

239,000

Non Capital Works

City Beach Precinct - Concept design works (East side of Clancys) N 35,000 As per CR17.52 improvements to the area on the eastern side of Clancy's restaurant

City Beach Precinct - Concept design works (Boardwalk West of Clancys) N 45,000 As per CR17.52 improvements on the western side of Clancy's restaurant.

South City Beach Kiosk - Demolish R 40,000 As Per Council Report CR16.191 to demolish Kiosk

120,000

1,124,000

Page 6.22

FEES AND CHARGES

Town of Cambridge 2017/2018 FEES AND CHARGES

Fees GST

GENERAL FEES AND CHARGES

1 ADMINISTRATIONElectoral Rolls- Hard Copy per Ward $55.00 Y- Disc Copy per Ward $130.00 Y

Street Directory- Hard Copy per Ward $55.00 Y- Disc Copy per Ward $170.00 Y

Enquiries- Settlement Enquiries (Rates, Orders & Requisitions) $95.00 N- Rate Enquiries $35.00 N

Photocopying Charges- A4 per Copy $0.55 Y- A3 per Copy $1.10 Y- A0, A1 & A2

One Copy per Copy $11.00 YTwo to Five Copies per Copy $8.25 YSix or More Copies per Copy $5.50 Y

Council Minutes & Notice PapersAccess to Council Minutes and Agendas is available on the Council's WebsiteCharges applicable for the provision of hard copies of items are as followsPolicy 1.2.7. Exemptions apply according to the policy.- Notice Paper at Meetings Nil- Single Item $0.55 Y- More than one item per Copy/Page $0.55 Y- or per Hour (Pro rata) $30.00 Y

Note: Excludes confidential items

Freedom of Information- Access Application (Non-Personal Information) $30.00 N- Access Applications (Personal Information) Nil- Photocopying per Copy $0.20 N- Staff Time per Hour $30.00 N

2 RATESInstalment Fees and Charges- Administration Fees per Instalment $8.00 N- Interest 5.50% N- Administration Fee - Special Instalment Arrangements $35.00 N- Administration Fee - Previous Year Rate Notice - reprint (per notice) $15.00 N

Late Payment Charge (applies 35 days after issue of rates notice)- Interest 11% N

3 UNDERGROUND POWER- Instalment Interest 7.50% N

____________________________________________________________________________________________Page 7. 1


Fees GST

COMMUNITY DEVELOPMENT FEES & CHARGES

1 LIBRARYPhotocopying - A4 Black and White per Copy $0.20 Y- A3 Black and White per Copy $0.40 Y- A4 Colour per Copy $2.00 Y- A3 Colour per Copy $3.00 Y

- Replacement Membership Cards per Card $6.50 Y- Flash Drives per Drive $10.00 Y- Audio Ear Buds (pair) per Pair $4.00 Y- Library Bags per Bag $1.00 Y- Printing Charges per Page $0.20 Y- Internet Training per Hour $10.00 Y- Scanning Charge per Page Free- Children's Reading Door Hangers (New) $0.50 Y- Lost/Damage of Library Items Minimum $7.50 Y- Temporary Membership (refundable deposit) Single $50.00 N- PC Guest Pass (free first 15mins) per Hour or part thereof $4.00 Y

Room Hire- Silent Study Space per Hour $15.00 Y- Social Space per Hour $20.00 Y- S.O.L.O per Hour $10.00 Y- Non-collected Reservation Fee $2.00 N

Event Attendance- Introductory/ Special Events Free- 1-2 Hours $15.00 Y- Over 2 Hours per Hour $10.00 Y- Non Attendance Fee $5.00 Y

Historical Photographs on Disk (Council Copyright)- 1 Image (includes disc) $5.00 Y- 2 or more Images (per image) per Image $5.00 Y

Administration Fee Overdue Loan Fines- Overdue per Day $0.20 N- Maximum Charge per Item $5.00 N- Debt Collection Administration Fee $10.00 N

2 YOUTH SERVICES - Entry Fee - Gigs and Music Events per Event $7.40 Y - Entry Fee* - Activities and Workshop (Dependent upon material costs) per Activity/Workshop $7.40 - $46.00 Y - Photocopying per Page $0.20 Y - Telephone per Call $0.60 Y

* Discretion of staff is required in cases of genuine hardship

3 STREET PARTY ROAD CLOSURE- Administration Fee $22.00 Y- Bond Traffic Management Signage $250.00 N- Bond Damage and Litter $150.00 N

4 FITTING AND CHECKING OF VEHICLE CHILD RESTRAINTS

Non-Residents- Checking previously installed child car seats $15.00 Y- Conversion of restraint from rear to forward facing or vice versa $20.00 Y- Fully fitting a child car seat $25.00 Y- Purchase of Extension Strap $20.00 Y

Residents- Checking previously installed child car seats Nil N- Conversion of restraint from rear to forward facing or vice versa Nil N- Fully fitting a child car seat Nil N- Purchase of Extension Strap $20.00 Y

____________________________________________________________________________________________Page 7. 2


Fees GST

COMMUNITY DEVELOPMENT FEES & CHARGES Cont'd….

5 CAMBRIDGE SENIOR SERVICES (HACC)

Senior Services- Centre Based Day Centre (CBDC) Activities per Occasion $8.00 N- CBDC - Meal and Refreshments $10.00 N- Home Support Services - Domestic Assistance, Personal Care, Social Support 1:1, Home Respite etc per Hour $8.00 N- Social Support - Group (Eg. Shopping Bus) per occasion $8.00 N- Allied Health - Podiatry (Centre) per Session $30.00 N- Allied Health - Podiatry (Domiciliary) per Session $30.00 N- CBDC - Outings (within parameters of the Day program) Full cost recovery N- Visiting group per Person $6.00 N- Transport up to 10 kms (one way trip) per Person $5.00 N- Transport 11-30 kms (one way trip) per Person $8.00 N- Transport 31-60 kms (one way trip) per Person $10.00 N- Transport up to 10 kms (round trip: group) per Person $5.00 N- Transport 11-30 kms (round trip: group) per Person $8.00 N- Transport 31-60 kms (round trip: group) per Person $10.00 N- CBDC - Transport (one way) per Person $2.50 N- CBDC - Transport (round trip) per Person $5.00 N

Fee Limit- Level One - Full Pensioner or equivalent pension eligibility income per Week $64.00 N- Level Two - Part Pensioner or equivalent pension eligibility income per Week $154.00 N

Full Cost Recovery- Domestic Assistance per Hour $42.00 N- Personal Care per Hour $46.00 N- Social Support 1:1 per Hour $42.00 N- Social Support (Group) per Hour $20.00 N- Respite Care per Hour $42.00 N- Centre-Based Day Care (6 hours per day) per Hour $20.00 N- Centre-Based Day Care (Meal and Refreshments) $10.00 N- Transport - Centre Based Program (round trip) per Person $10.00 N- Transport 1:1 per Person $20 - $50 N

Non HACC clients are charged on a full cost recovery. These fees are in accordance with the WA Home and Community Care (HACC)Funding Application Guidelines 2014-2015 Unit Price Ranges.

(Fee Limit - Applicable to clients with multiple needs (with the exception of meals, transport, podiatry, allied health and home maintenance)

Note: Funding for Respite Services is conditional upon Council not

denying access to clients on the grounds of financial hardship.

____________________________________________________________________________________________Page 7. 3


Fees GST

RANGER SERVICES FEES & CHARGES

1 DOG REGISTRATIONS (As per Regulations) Renewed from 1 November

Sterilised- 1 Year $20.00 N- 3 Years $42.50 N- Lifetime $100.00 N- 1 Year (Pensioner) $10.00 N- 3 Years (Pensioner) $21.25 N- Lifetime (Pensioner) $50.00 N

Unsterilised- 1 Year $50.00 N- 3 Years $120.00 N- Lifetime $250.00 N- 1 Year (Pensioner) $25.00 N- 3 Years (Pensioner) $60.00 N- Lifetime (Pensioner) $125.00 N

2 DOG POUND- Daily Maintenance $11.00 Y- Seizure and Impounding $85.00 N- Euthanasia $88.00 Y- Release of Dogs outside normal working hours - Additional Fee $130.00 Y

3 CAT REGISTRATION (As per Regulations) Renewed from 1 November- Part year - 31 May to 31 October $20.00 N- Part year - 31 May to 31 October (Pensioner) $10.00 N- One Year $20.00 N- One Year (Pensioner) $10.00 N- Three Years $42.50 N- Three Years (Pensioner) $21.25 N- Lifetime Registration $100.00 N- Lifetime Registration (Pensioner) $50.00 N

4 CAT IMPOUND & CAT MANAGEMENT FACILITY FEES- Trapping and Seizure (per cat) $50.00 Y- Daily Impound & Maintenance (Cat Haven Fee) ($30 - from Oct 2016) $25.00 N- Euthanasia Cat Haven Fee- Mandatory Sterilisation and Micro-Chipping (following impoundment) Cat Haven Fee- Release outside normal working hours - additional fee $130.00 Y- Annual application for approval or renewal of approval to breed cats $75.00 N

5 CAT STERILISATION- Subsidy per Cat $90.00 N

6 ADMINISTRATION FEES - ANIMALS LOCAL LAWS- Application for consent to keep more than three cats $50.00 N- Application for permit to ride/drive/lead large animal in a thoroughfare,

reserve, park or foreshore $50.00 N- Annual registration fee to keep a miniature horse $100.00 N- Annual registration fee to keep a miniature pig $100.00 N- Application for consent to keep more than two bee hives on non-residential land $50.00 N- Application for consent to keep more than two dogs $50.00 N- Licence to keep Approved Kennel establishment $100.00 N- Renewal of Licence to keep Approved Kennel establishment $100.00 N- Impounded livestock $100.00 N- Sustenance and Maintenance of Impounded Livestock per Day $25.00 Y

7 ADMINISTRATION FEES - PARKING LOCAL LAW- Commercial Parking Permit - Annual Fee $2,500.00 N- Commercial Parking Permit - Business Working Day Fee $10.00 N- Issue of each replacement Commercial Parking Permit $50.00 N- Withdrawal of infringements relating to private car parks $40.00 Y- Issue of each replacement residential or visitor parking permit $25.00 Y- Issue of each Temporary Parking Permit to builders, tradesmen and developers (Private Residential only) $25.00 Y- Private Parking Enforcement Agreements - Application Fee (2 year period) $100.00 Y- Private Parking Enforcement Agreements - Renewal Fee for 2 year period $75.00 Y

8 INFRINGEMENT AGENCY COSTS (Agency Fee)- Final Demand (FER) per Fine $18.20 N- Registration of Infringement Notice - per infringement (FER) per Fine $58.00 N- Preparation of an Enforcement Certificate (FER) per Fine $15.50 N- Certified Extract (DoT) per Extract $18.80 N- Vehicle Registration Search (DoT) per Search $3.30 N

Manual Search Fee (per vehiclle) (DoT) per Search $17.30 N

____________________________________________________________________________________________Page 7. 4


Fees GST

RANGER SERVICES FEES & CHARGES Cont'd….

9 TOW AWAY OF VEHICLES- All inclusive Fee (includes tow away and 2 days storage) $200.00 Y- Additional storage Fee (per day after 2 days) $20.00 Y

10 BUSH FIRES ACT CHARGES- Cost of installing fire breaks on private land where property Actual Costs Y

owner has failed to comply with a Section 33 Bush Fire Act Notice

11 IMPOUNDING FEES- Abandoned Shopping Trolleys $25.00 N- Daily Storage Fee Per Trolley per Day $10.00 N- Non compliant signs on Public Property or a Road Verge $60.00 N

12 HELICOPTER LANDING FEE- Ranger Attendance Actual Costs Y

13 PARKING FEESMetered Zones Fees (Ticket Machine Fees)- In accordance with sign posted restrictions per Hour Fee Y

Medical Precinct (In accordance with time restriction signs)- McCourt Street, Cambridge Street (between Tate & Gregory Streets) Station Street

(North & South), Salvado Road, Joseph Street, Connolly Street and Railway Parade(between McCourt Street and St Leonards Avenue) per Hour $3.40 Y

Southport Precinct (In accordance with time restriction signs)- Southport Street, Oxford Close, Harrogate Street, MacEwan Street and Railway Parade.

(between Southport Street and Rosslyn Street) per Hour $2.80 Y- For 10 Hours 10 Hours $20.00 Y

West Leederville Town Hall (In accordance with time restriction signs)- Car Park L20 per Hour $2.80 Y- For 10 Hours 10 Hours $20.00 Y- Valid ACROD Parking Free N

Wembley Town Centre (In accordance with time restriction signs)- Cambridge Street (Jersey to Simper Streets) and Alexander Street, with the First Half Hour Free N

first half hour free and subject to display of a valid ticket. Then per Hour $2.80 YTemporary Car Parking - 48 and 56 Cambridge Street - Permit Only per day $20.00 Y

Construction Work Zones- Areas where a fee is specified- cost per car bay Monday -Friday Actual Fee- Areas where no fee is specified- cost per car bay or each 6 lineal metres Monday -Friday $10.00 Y- Sale of ‘Work Zone’ signs $25.00 Y

____________________________________________________________________________________________Page 7. 5


Fees GST

HALLS AND COMMUNITY CENTRES

THE BOULEVARD CENTRE FEES & CHARGES

1 AGENCY RATE - Not for profit community based organisations and Local Government- The Boulevard North per Hour $42.00 per Day $330.00 Y- The Boulevard South per Hour $42.00 per Day $330.00 Y- The Boulevard Hall (combined halls) per Hour $84.00 per Day $588.00 Y- Lake Monger Room per Hour $19.00 per Day $132.00 Y- Perry Lakes Room per Hour $19.00 per Day $132.00 Y- The Lakes Suite (combined meeting rooms) per Hour $38.00 per Day $264.00 Y- Oceanic Room per Hour $17.00 per Day $117.00 Y

2 GOVERNMENT RATE - All State & Federal Government Departments and Organisations- The Boulevard North per Hour $49.00 per Day $406.00 Y- The Boulevard South per Hour $49.00 per Day $406.00 Y- The Boulevard Hall (Combined Halls) per Hour $106.00 per Day $700.00 Y- Lake Monger Room per Hour $22.00 per Day $154.00 Y- Perry Lakes Room per Hour $22.00 per Day $154.00 Y- The Lakes Suite (Combined Meeting Rooms) per Hour $44.00 per Day $308.00 Y- Oceanic Room per Hour $20.00 per Day $137.00 Y

3 COMMERCIAL RATE - All commercial business and private hirers- The Boulevard North per Hour $71.00 per Day $490.00 Y- The Boulevard South per Hour $71.00 per Day $490.00 Y- The Boulevard Hall (Combined Halls) per Hour $146.00 per Day $980.00 Y- Lake Monger Room per Hour $32.00 per Day $260.00 Y- Perry Lakes Room per Hour $32.00 per Day $260.00 Y- The Lakes Suite (Combined Meeting Rooms) per Hour $64.00 per Day $320.00 Y- Oceanic Room per Hour $28.00 per Day $200.00 Y

4 EQUIPMENT HIRE- Data Projector only - Large per Hour $50.00 per Session $150.00 Y- Data Projector & P.A - Small per Hour $30.00 per Session $90.00 Y- Laptop per Hour $25.00 per Session $75.00 Y- Radio Microphone per Hour $25.00 per Session $75.00 Y- Additional Microphones per Session $24.00 Y- Continuous Ice per Session $62.00 Y- Effects Lighting per Session $206.00 Y- Ceiling Silks per Session $345.00 Y- High Cocktail Bars per Session $29.00 Y- High Cocktail Bar with Linen per Session $58.00 Y

5 CATERING- Tea/Coffee (one serve) per Head $2.00 Y- Tea/Coffee (2 serves) per Head $3.50 Y- Tea/Coffee (3 serves) per Head $5.00 Y- Tea/Coffee (4 serves) per Head $6.50 Y- Preferred catering suppliers Gross Sales 10% Y- Crockery (per head) per Setting $1.85 Y- Kitchen Fee (per head) per Head $1.50 Y

6 OTHER FEES- Setting Up/Cleaning per Hour/Staff $41.00 Y- Security Call Out Fees/Crowd Control/Additional Cleaning Cost Recovery Rate Y- Photo Copying A4 (Black & White) each $0.35 Y- Photo Copying A4 (Colour) each $0.50 Y

7 CUSTOMER SERVICE ATTENDANTS- Set up/ Cleaning & Weekdays per Hour/Staff $41.00 Y- Weeknights after 7:00pm per Hour/Staff $41.00 Y- Saturdays per Hour/Staff $49.00 Y- Sundays per Hour/Staff $56.00 Y- Public Holidays per Hour/Staff $76.50 Y

CANCELLATION FEES for Room HireCancellation is made prior to booking- Greater than 45 days Room Hire Levied 0% Y- 30 to 45 days Room Hire Levied 25% Y- 15 to 29 days Room Hire Levied 50% Y- 0 to 14 days Room Hire Levied 100% Y

The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in accordance with Section 6.12 of the Local Government Act 1995.

____________________________________________________________________________________________Page 7. 6


Fees GST

HALLS AND COMMUNITY CENTRES Cont'd….

WEMBLEY COMMUNITY CENTRE FEES & CHARGES

1 AGENCY RATE - Not for profit community based organisations and Local Government- Main Hall per Hour $34.00 per Day $235.00 Y- Dining Room per Hour $32.00 per Day $220.00 Y- Activity Room per Hour $29.00 per Day $196.00 Y- Craft Room per Hour $28.00 per Day $188.50 Y- Board Room per Hour $23.00 per Day $165.00 Y- Playgroup per Hour $28.00 per Day $188.50 Y

2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations- Main Hall per Hour $59.00 per Day $418.00 Y- Dining Room per Hour $56.00 per Day $391.50 Y- Activity Room per Hour $37.50 per Day $263.00 Y- Craft Room per Hour $31.00 per Day $214.00 Y- Board Room per Hour $25.50 per Day $175.00 Y- Playgroup per Hour $37.50 per Day $259.50 Y

3 COMMERCIAL RATES - All Commercial business and private hirers- Main Hall per Hour $82.00 per Day $582.50 Y- Dining Room per Hour $78.00 per Day $546.50 Y- Activity Room per Hour $45.00 per Day $321.00 Y- Craft Room per Hour $33.00 per Day $231.50 Y- Board Room per Hour $25.50 per Day $178.00 Y- Playgroup per Hour $45.00 per Day $321.00 Y

4 MINOR PROGRAMS- Seniors Programs (Cards, indoor bowls, mah-jong and concerts) per Session $3.40 Y

5 EQUIPMENT HIRE- Storage Fee per sqm per Month $5.30 Y

6 OTHER INCOME- Photocopying per Copy $0.30 Y- Re-imbursement phone and electricity Equal to Bill Y

apply in accordance with Section 6.12 of the Local Government Act 1995.The Chief Executive Officer is authorised to waive the fees and charges should special circumstances

____________________________________________________________________________________________Page 7. 7


Fees GST

HALLS AND COMMUNITY CENTRES Cont'd….

LEEDERVILLE TOWN HALL

1 AGENCY RATE - Not for profit community based organisations and Local Government- Fee per Hour $40.00 per Day $283.00 Y

2 GOVERNMENT RATES - All State & Federal Government Departments and Organisations- Fee per Hour $53.00 per Day $371.00 Y

3 COMMERCIAL RATES - All Commercial business and private hirers- Fee per Hour $64.00 per Day $445.50 Y

MISCELLANEOUS FEES - HALLS AND COMMUNITY CENTRESApplies to Wembley Community Centre and Leederville Town Hall

1 BONDS- All bonds are held via credit card details on a 100% cost recovery basis. N

2 CANCELLATION FEES (% of room hire retained)Cancellation is made prior to booking- More than 45 days Amount Retained 0% Y- 30 to 45 days Amount Retained 25% Y- 15 to 29 days Amount Retained 50% Y- 14 days or Less Amount Retained 100% Y

3 SETTING UP FEES- As per the Town's booking policy, all set up and packing down times must be incorporated into the hires total booking time.

Note: Bonds at the discretion of the Chief Executive Officer within the parameters identified.


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Fees GST

SPORTSGROUNDS AND RESERVES

1 LIQUOR PERMITS per Day Nil

2 FILMING LICENCE- Community (Students, Community groups) Nil- Low Budget Community Commercial & Small Independent Films per Day $148.50 Y

per Half Day $74.00 Yper Hour (up to 2) $17.00 Y

- Corporate Commercial per Day $298.00 Yper Half Day $148.50 Y

per Hour (up to 2) $43.50 Y- Feature Film Price on Application Refer to Commercial Rates

3 WEDDING LICENCES- Ceremony (Flat Rate) $148.50 Y

4 COMMERCIAL RESERVE HIRELight Commercial Use- Charge per hour (Maximum 2 hours) per Hour $296.50 Y- Charge per half day (+2 hours - 5 hours) per Half Day $844.50 Y- Charge per day (+5 hours - 8 hours) per Day $929.00 Y

Heavy Commercial use- Charge per hour (Maximum 2 hours) per Hour $528.50 Y- Charge per half day (+2 hours - 5 hours) per Half Day $1,635.00 Y- Charge per day (+5 hours - 8 hours) per Day $1,855.00 Y

5 COMMERCIAL GROUP FITNESS LICENCEMaximum of 12 hours per week (3 or more people)- 3 Months $190.00 Y- 6 Months $377.50 Y- 12 Months $753.50 Y

6 FUNCTIONS ON RESERVE- 50+ Participants (Corporate Event) per Hour (Maximum 2 hours) $40.50 Y

per Half Day (+2 hours - 5 hours) $199.00 YFull Day (+5 hours - 8 hours) $395.00 Y

* Bond is also applicable**

7 DRIVER TRAININGPrivate No Fee

Commercial- Less than 30 mins at a time, 5 times per week Nil- Fixed Term (6 Months) $363.00 Y- Fixed Term (12 Months) $725.00 Y

8 PROMOTION AND PUBLIC SAMPLING- Maximum time allocation of 4 hours per day for a maximum of 2 days $133.50 Y

Not applicable to companies who advertise materials or petitions on various political subjects or religious bias

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Fees GST

SPORTSGROUNDS AND RESERVES Cont'd….

9 CHARGES FOR RESERVESSeasonal Hire Charges- Training & Match Play per Senior Player per Season $65.50 Y- Training & Match Play per Junior Player (under 18) per Season $18.00 Y- Sub Juniors (8 years and under) Nil- Town managed change room facilities per senior player per Season $35.50 Y- Town managed change room facilities per junior player per Season $10.00 Y

Casual HireChange-rooms

- Town Managed Facilities (< 150 people) per Half Day $53.50 per Day $107.00 YHourly Rate (max 2 hours) $16.00 Y

- Town Managed Facilities (151 - 500 people) per Half Day $80.00 per Day $161.50 YHourly Rate (max 2 hours) $24.00 Y



Reserves- Reserve (< 150 people) per Half Day $74.00 per Day $148.50 Y

Hourly Rate (max 2 hours) $26.50 Y- Reserve (151-500 people) per Half Day $110.00 per Day $220.00 Y



Hourly Rate (max 2 hours) $85.00 Y- Reserve (1501 > people)

CLEANING TOWN MANAGED FACILITIES AND TOILETS ASSOCIATED WITH RESERVE HIRE- Charge for additional clean (Mon - Fri) Cost Recovery- Charge for additional clean (Sat) Cost Recovery- Charge for additional clean (Sun & Public Holidays) Cost Recovery

10 SPECIAL EVENTSSpecial events at any of Council's venues will be at the discretion of Council and charged the appropriate commercial rate. Y

11 RESERVE BOND- For social purposes up to 499 people (weddings, parties etc). $200.00 N- Bonds for Special Events and events with over 500 people will be at the discretion of Council.- Key Bond $50.00

12 FLOREAT BEACH VOLLEYBALL COURTS- Public Use (no booking) No Fee N- Public Court Hire per court, per hour $26.50 Y

13 CANCELLATION FEESCancellation is made prior to booking - 30 days or more Amount Retained 0% Y - 14 days to 29 days Amount Retained 25% Y - 7 to 13 days Amount Retained 50% Y - less than 7 days Amount Retained 100% Y

14 STORAGE AT ALDERBURY RESERVE per Month $77.00 Y

15 HENDERSON PARK LIGHTS per Hour $15.50 Y

16 HOLYROOD PARK FACILITY - Per Hour Not For Profit (2 hour minimum charge) $22.00 Y - Per Hour Commercial (2 hour minimum charge) $37.50 Y - Cleaning Fee (all bookings where food and beverage is consumed) $54.00 Y

17 CITY BEACH ROOFTOP TERRACE (EXCLUSIVE USE) - Charge per hour (maximum 2 hours) $81.00 Y - Charge per half day (+2 hours - 5 hours) $363.60 Y - Charge per day (+5 hours - 8 hours) $757.50 Y

18 CITY BEACH OVAL LIGHTS per Hour $33.00

(Definition: Town managed facilities exclude those leased directly to a Club or Association)

Fee at Discretion of Council

Town managed facilities exclude those leased directly to a club or association.

Juniors 50% off relevant charges - except for change room hire


____________________________________________________________________________________________Page 7. 10


Fees GST

WEMBLEY GOLF COURSE

1 DRIVING RANGE- Early Bird per Ball $0.17 Y- Off Peak per Ball $0.19 Y- Peak per Ball $0.21 Y- Premium per Ball $0.23 Y

2 MEMBERSHIP- Adult $199.00 Y- Junior $99.00 Y- Platinum (includes 20% added value) per Membership $2,300.00 Y- Gold (includes 17.5% added value) per Membership $1,200.00 Y- Silver (includes 15% added value) per Membership $600.00 Y- Bronze (includes 10% added value) per Membership $130.00 Y

3 GREEN FEESAUTUMN/WINTER PLUS - (1 April to 31 August)

- 9 Holes Weekday, Monday to Thursday before 1pm $22.00 Y- 9 Holes Weekday, Monday to Thursday after 1pm $18.00 Y- 9 Holes Weekday, Friday $22.00 Y

SPRING/SUMMER PLUS - (1 September to 31 March)- 9 Holes Weekday, Monday to Thursday before 2pm $22.00 Y- 9 Holes Weekday, Monday to Thursday after 2pm $18.00 Y- 9 Holes Weekday, Friday $22.00 Y

ALL Year- 9 Holes Weekend $26.00 Y- 9 Holes Concession * $17.50 Y- 9 Holes Super Seniors $16.00 Y- 18 Holes Weekday $32.00 Y- 18 Holes Weekend $39.50 Y- 18 Holes Concession * $25.00 Y- 18 Holes Super Seniors $22.50 Y- Renovation Fee - 9 Holes Weekday $19.50 Y- Renovation Fee - 9 Holes Weekend $23.00 Y- Renovation Fee - 18 Holes Weekday $28.00 Y- Renovation Fee - 18 Holes Weekend $34.00 Y- Twilight Golf $15.00 Y- Corporate Golf - Shotgun 18 Holes Friday (with electric golf cart) $80.00 Y- Corporate Golf - Shotgun 18 Holes Tuesday to Thursday (with electric golf cart) $75.00 Y- Corporate Golf - Shotgun 18 Holes Monday (with electric golf cart) $67.00 Y- Sunday Social Groups - 18 holes Sunday after 11am Per person $60.00 Y- Midweek Social Groups - 18 holes Monday - Thursday after 11 a.m. $50.00 Y

Non-Refundable booking to be confirmed and prepaid at least 8 days prior. One group per course after 11am. Fee includes 18 holes with electric golf cart and $6 range coupon.

FOOTGOLF- FootGolf - Adult $16.00 Y- FootGolf - Junior $12.00 Y- FootGolf - Family $48.00 Y- FootGolf - Adult Team $200.00 Y- FootGolf - Junior Team $135.00 Y

4 HIRE FEES & CHARGESHire Clubs- Full Set - 9 Holes $18.00 Y- Full Set - 18 Holes $32.00 Y- Junior $15.00 Y- Premium Brand - 9 Holes $28.00 Y- Premium Brand - 18 Holes $55.00- Manual Pull Buggy $6.00 Y- Range Club $5.00 Y

Hire Electric Golf Carts- Electric 9 Holes $35.00 Y- Electric 9 Holes - Concession * $25.00 Y- Electric 18 Holes $47.00 Y- Electric 18 Holes - Concession * $35.00 Y- Electric - Twilight $17.00 Y

* Pensioners/Seniors Concession applicable weekdays only, excluding public holidays. A valid Pension or Seniors Card must be shown on request; and

* School Student Concession available weekdays on either course after 10am and weekendsand public holidays on the Tuart Course after 10am

Note: Priority of bookings given to full paying customersThe Chief Executive Officer be delegated authority by an ABSOLUTE MAJORITY to amend the feeschedule for the Wembley Golf Course to undertake promotional offers, charity events and other

concessional rates in accordance with Section 6.12 of the Local Government Act 1995

Note: Additional benefits as determined by the Chief Executive Officer

____________________________________________________________________________________________Page 7. 11


Fees GST

WEMBLEY GOLF COURSE Cont'd….

6 TEACHINGIndividual Lessons- 30 Minute Lesson one Person $69.00 Y- 30 Minute Lesson two People $82.00 Y- 60 Minute Lesson one Person $120.00 Y- 60 Minute Lesson two People $133.00 Y

Packages (6 Lessons for the price of 5)- 30 Minutes one Person $350.00 Y- 30 Minutes two People $410.00 Y- 60 Minutes one Person $600.00 Y- 60 Minutes two People $660.00 Y

On Course Lessons- 60 Minutes $140.00 Y- 120 Minutes $260.00 Y

Junior Lessons (Under 18)- 30 Minutes $50.00 Y- 60 Minutes $90.00 Y- Package (6 Lessons for the price of 5) $250.00 Y

Adult Clinics- 60 Minutes $150.00 Y- RGX - 10 weeks 2 Hours per week $949.00 Y

Speciality Clinics (Maximum 6 people)- 60 Minutes $30.00 Y- Supervised Practice $25.00 Y

Junior Clinics- Junior Holiday $100.00 Y- RGX - 1 term $350.00 Y- RGX - 2 term $650.00 Y- RGX - 3 term $800.00 Y- RGX - 4 term $1,000.00 Y- MYGolf - Rookie $195.00 Y- MYGolf - Star $175.00 Y- Come and Try $10.00 Y

Schools- 60 Minutes $132.00 Y

Corporate- 60 Minutes $132.00 Y

7 FITTING PRICES- Club Fit - 30 Minutes $69.00 Y- Club Fit - 60 Minutes $120.00 Y

8 SWING VIEW FUNCTION ROOM- Discount Room Hire for

registered charitable organisations & community/sporting groups within the Town 30% Y- Exclusive Driving Range Bay Use (5 bays) Per Hour $275.00 Y

9 MINI GOLF- Corporate Golf (Exclusive) $2,750.00 Y- Mini Golf - Adult $20.00 Y- Mini Golf - Child $14.00 Y- Mini Golf - Student $14.00 Y- Mini Golf - Concession $14.00 Y- Mini Golf - Family $59.00 Y- School Groups (minimum 15) per Person $10.00 Y- Mobility Access (9 holes) $7.00 Y- Mobility Access (18 holes) $10.00 Y- Mini Golf League $160.00 Y- Ceremony Pavillion (1 hour) $275.00 Y- Mini Golf Pavillion (1 hour) $275.00 Y- Premium Club/Ball $15.00 Y

Note: Fees reviewed annually effective from 1 January each year.

concessional rates in accordance with Section 6.12 of the Local Government Act 1995

The Chief Executive Officer be delegated authority by an ABSOLUTE MAJORITY to amend the feeschedule for the Wembley Golf Course to undertake promotional offers, charity events and other

____________________________________________________________________________________________Page 7. 12


Fees GST

BOLD PARK AQUATIC CENTRE

1 ADMISSIONSingle Entry- Adult $6.50 Y- Child (5 to 14 years) $4.70 Y- Child (Under 5 must be accompanied by a full fee paying adult) Free N- Family Pass (2 Adults, 2 Children) $19.10 Y- Student (West Australian Student Card Holder) $5.80 Y- Seniors (over 60 yrs) (Seniors Card holder) $4.70 Y- School Entry $3.80 Y- Vacation Swimming $4.70 Y- Non Swimmer $2.60 Y- Spectator (Swimming Carnivals) $3.80 Y- Creche (1st Child) per 90 Minute Session $6.40 Y- Creche (2nd Child) per 90 Minute Session $5.20 Y- Health Care Card (Concession Card holder) $5.80 Y- Carers (For a person holding a companion card, accompanying the person that they are looking after) Free N

Multiple Entry (Book of 10 tickets)- Adult $59.00 Y- Child (5 to 14 years) $43.00 Y- Student (West Australian Student Card Holder) $53.00 Y- Seniors/Aged Care Pensioners $43.00 Y- Health Care Card (Concession card holder) $53.00 Y- Creche (1st Child) $64.00 Y- Creche (2nd Child - Same family) $52.00 Y- Vacation Swimming $36.00 Y- Non Swimmer $24.00 Y- Living Longer Living Stronger 10 Lessons $100.00 Y- Fab 50's (over 50's fitness program) $99.00 Y- Aqua Aerobics $121.50 Y- Junior Dry Program $130.00 Y- Adult Dry Program $140.00 Y- Senior Dry Program $120.00 Y

Multiple Entry (Book of 20 tickets)- Adult $110.00 Y- Child $80.00 Y- Senior $82.00 Y- Concessional $100.00 Y

Pool party Host deposit- Host deposit (non-refundable for cancellation less than 24 hours) $25.00 N- Pool Party Host per Hour $50.00 Y- Birthday Party per Child $21.00 Y

2 PROGRAMS- Swimming Class Pre-school (20 min) Duck 1-4 $16.00 N- Swimming Class Pre-school (20 min) Duck 5-6 $17.00 N- Swimming Class (30 min) - Level 1 to 6 $17.00 N- Swimming Class (45 min)- Level 7 to 9 $18.00 N- Adult Lessons $18.00 N- Private Lesson 1 (30 minutes) (1 person) $55.00 N- Fab 50's (over 50's fitness program) $11.00 Y- Fitness class "wet" (in pool fitness class) $13.00 Y- Fitness Class "dry" + swim (in-room fitness class and after swim) $15.50 Y- Yoga (1.5 hr) $20.00 Y- Aqua Aerobics $13.50 Y- Living Longer Living Stronger (LLLS) $10.00 Y- MATE club $5.80 Y- Adult Dry Program $16.00 Y- Senior Dry Program $14.00 Y- Junior Dry Program $13.00 Y

- Squad Junior (2 sessions per week) per Week $25.50 Y- Squad Intermediate (3 sessions per week) per Week $29.50 Y- Body Harmonics LTS (10 sessions) $288.00 Y- Body Harmonics Freestyle (5 sessions) $288.00 Y- Body Harmonics Graduate (10 sessions) $247.00 Y- Body Harmonics Private (5 sessions) $500.00 Y

____________________________________________________________________________________________Page 7. 13


Fees GST

BOLD PARK AQUATIC CENTRE Cont'd….

3 HIRE OF FACILITIES- Lane Hire 50m pool (per lane) per Hour $19.00 Y- Lane Hire 20m leisure pool (per lane) per Hour $13.00 Y- Community Room per Hour $22.00 Y- Bond Function Room $40.00 N- Carnival Hire (8 lanes) per Booking $230.00 Y- Carnival Hire after initial fee (8 lanes) per Hour $100.00 Y- Locker Hire Free N- Buoyancy Belt Hire plus $5.50 deposit $4.00 Y- Kickboard plus $4.00 deposit $2.00 Y- Inflatable Pool Toy per Session $3.50 Y- Large inflatable exclusive use hire fee $100.00 Y- Small inflatable exclusive use hire fee $75.00 Y- Portable PA/Stereo Hire (including Microphone) $30.00 Y- Tables & Chairs Hire (per Table/10x Chairs) $5.00 Y

4 Centre Memberships- 12 Month Up Front (1 Option - Aquatics or Group Fitness) $599.00 Y- 12 Month Up Front (2 Options - Aquatics & Group Fitness) $699.00 Y- 12 Month Up Front (Off Peak) $499.00 Y- Flexible Monthly Debit (1 Option - Aquatics or Group Fitness) $57.00 Y- Flexible Monthly Debit (2 Options - Aquatics & Group Fitness) $65.00 Y- Flexible Monthly Debit (Off Peak) $48.00 Y- Establishment Fee for Flexible Monthly Debit $60.00 Y- Membership Suspension Fee (free for medical reasons) $10.00 Y

The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply inaccordance with Section 6.12 of the Local Government Act 1995.

____________________________________________________________________________________________Page 7. 14


Fees GST

QUARRY AMPHITHEATRE

1 CONCESSIONAL RATE - Not for profit community based organisations and Local GovernmentAmphitheatre - Performance Day Venue Hire- Concession Rate per Day $1,040.00 Y- Early Week Discount Rate (Sun - Wed) per Day $731.00 Y

Amphitheatre - Non Performance Day Venue Hire- Concession Rate per Day $556.00 Y- Early Week Discount Rate (Sun - Wed) per Day $368.00 Y

Café Lawn Area- Concession Rate per Day $295.00 Y

Cavern Area - Performance Day Venue Hire- Concession Rate per Day $93.00 Y

Cavern Area - Non Performance Day Venue Hire- Concession Rate per Day $46.00 Y

2 STANDARD RATE - All Commercial business and Private HirersAmphitheatre - Performance Day Venue Hire- Standard Rate per Day $1,576.00 Y

Amphitheatre - Non Performance Day Venue Hire- Standard Rate (Excl Thurs - Sun) per Day $790.00 Y

Café Lawn Area- Standard Rate per Day $445.00 Y

Cavern Area - Performance Day Venue Hire- Standard Rate per Day $142.00 Y

Cavern Area - Non Performance Day Venue Hire- Standard Rate per Day $71.00 Y

3 STAFF CHARGESUshers & Car Park Attendants- Weekdays and weeknights per Hour $41.00 Y- Saturdays per Hour $19.00 Y- Sundays per Hour $56.00 Y- Public Holidays per Hour $76.50 Y

Duty Managers- Weekdays and weeknights per Hour $44.00 Y- Saturdays per Hour $55.00 Y- Sundays per Hour $62.30 Y- Public Holidays per Hour $86.70 Y- Technical, Cleaning, Security and additional Events Staff (all times) Cost Recovery Basis Y

____________________________________________________________________________________________Page 7. 15


Fees GST

QUARRY AMPHITHEATRE Cont'd….

4 BONDS- Bond held in the form of Credit Card Details Only - refer to Hire Agreement

5 TICKETING- Booking fee (30% commission to Town or $1.17) per Ticket $3.88 Y- Facilities Levy (where ticket under $25.00) per Ticket $1.00 Y- Facilities Levy (where ticket $25.00 to $45.00) per Ticket $1.50 Y- Facilities Levy (where ticket $45.01 or more) per Ticket $2.00 Y- All printed Hard Tickets ( Promoter & Complimentary - $0.85c commission to the Town) per Ticket $1.45 Y

6 EQUIPMENT HIRE PER NIGHT- Radio Microphone Each $82.50 Y- Data Projector and Screen $213.00 Y- Architectural Feature Lighting $182.00 Y- Chairs Each $3.00 Y- Lectern $26.00 Y- P.A System (Double 3 way 8000 watt) $304.00 Y- 3x3 Blue Marquee (open) per Function $60.00 Y- 3x3 White Marquee (closed) per Function $116.00 Y- 21x10 Clear Roof Marquee per Function $2,588.00 Y- 9x10 Marquee (per production) per Production $1,061.00 Y- Crowd Control Bollards (set of six) per Function $102.00 Y- Tarkett - laying or lifting (labour re-coup) per Function Labour Recoup Y- Ottomans Each $81.00 Y- Trestle Tables Each $11.00 Y

accordance with Section 6.12 of the Local Government Act 1995.

10% COMMISSION FROM ALL GROSS REVENUE, i.e Café Sales, VIP and Private Functions

The Chief Executive Officer is authorised to waive the fees and charges should special circumstances apply in

____________________________________________________________________________________________Page 7. 16


Fees GST

PLANNING SERVICES FEES & CHARGES

1 GENERAL PLANNING SERVICES (STATUTORY FEES)- Scheme Amendments/Rezoning Applications Refer to Regulations N

(An estimate will be provided in the form of Schedule 3 of the Regulations.The Applicant will be required to pay any advertising costs associated withthe application. Refer to Planning and Development Regulations 2009 (Part 7

Local Government Planning Charges)- Structure Plan Proposals Refer to Regulations N

(An estimate will be provided in the form of Schedule 4 of the Regulations.The Applicant will be required to pay any advertising costs associated with the application. Refer to Planning and Development Regulations 2009 (Part 7Local Government Planning Charges)

2 DEVELOPMENT APPLICATION FEES (STATUTORY FEES)PART 1 - MAXIMUM FIXED FEES1 Determining a development application (other than for an extractive industry) where the

development has not commenced or been carried out and the estimated cost of the development is:(a ) Not more than $50,000 $147.00 N(b ) More than $50,000 but not more than $500,000 0.32% of the Estimated cost of development N(c ) More than $500,000 but not more than $2.5 million $1,700 + 0.257% for every $1 over $500,000 N(d ) More than $2.5 million but not more than $5 million $7,161 + 0.206% for every $1 over $2.5 million N(e ) More than $5 million but not more than $21.5 million $12,633 + 0.123% for every $1 over $5 million N(f ) More than $21.5 million $34,196.00 N

2 Determining a development application (other than for an extractive Fee of item 1 plus, by wayindustry) where the development has commenced or been carried out of penalty, twice that fee

3 Providing a subdivision clearance for:(a ) Not more than 5 lots per Lot $73.00 N

(b ) More than 5 lots but not more than 195 lots - N(c ) More than 195 lots $7,393.00 N

4 Determining an initial application for approval of a home occupationwhere the home occupation has not commenced $222.00 N

5 Determing an initial application for approval of a home occupation The fee in item 4 plus, bywhere the home occupation has commenced way of penalty, twice that fee N

6 Determining an application for a change of use or for an alteration or extension or change of a non-conforming use to which item 1 does not apply, where the change or the alterations, extensions or change has not commenced or been carried out $295.00 N

7 Determining an application for change of use or for alteration or extension or change The fee in item 6 plus, byof a non-conforming use to which item 2 does not apply, where the change of the way of penalty, twice that fee Nalteration, extension or change has commenced or been carried out

8 Determining an application to amend or cancel development approval Maximum $295.00

PART 2 -ADMINISTRATION FEES: SCHEME AMENDMENTS, RE-ZONINGS AND STRUCTURE PLANS- Director Hourly Rate $88.00 N- Manager/Senior Planner Hourly Rate $66.00 N- Planning Officer Hourly Rate $36.86 N- Other Staff e.g environmental Health Officer Hourly Rate $36.86 N- Administration Officer Hourly Rate $30.20 N

3 ADMINISTRATION FEES - TOWN PLANNING SERVICES- Reply to a Property Settlement Enquiry (Statutory Fee) $73.00 N- Written planning advice $73.00 N- Zoning Certificate (Statutory fee) Other Statutory Certificates $73.00 N

(ie. second hand dealers, Liquor Control Act Section 40 certificates and the like)

4 DEVELOPMENT ASSESMENT PANEL APPLICATION FEES(Collected on behalf of the Department of Planning and remitted within 30 days)A DAP application where the estimate cost of the development is:- Not less than $2 million and less than $7 million $4,548.00 N- Not less than $7 million and less than $10 million $7,021.00 N- Not less than $ 10 million and less than $12.5 million $7,639.00 N- Not less than $12.5 million and less than $15 million $7,857.00 N- Not less than $15 million and less than $17.5 million $8,075.00 N- Not less than $17.5 million and less than $20 million $8,294.00 N- $20 Million or more $8,511.00 N- Minor amendment application $196.00 N

5 CASH-IN-LIEU OF PARKINGIn the following areas: Per Bay $32,320.00 N

- Medical Zone (Precinct); and- Floreat Forum

In the following areas: Per Bay $16,160.00 N- West Leederville Activity Centre- Wembley Town Centre; and- All other commercial areas

The calculation of the cash in lieu payment is in accordance with the Town's planning Policy 5.1 : Parking.

6 OTHER INFORMATION - Planning Scheme Text $27.50 Y- Town Planning Scheme Policy Manual $27.50 Y

$73.00 per lot for the first 5 lots and then $35 per Lot

____________________________________________________________________________________________Page 7. 17


Fees GST

BUILDING SERVICE FEES & CHARGES

1 BUILDING APPLICATIONS (Statutory Fees)Division 1 - Applications for building permits & demolition permitsCertified Application for a building permit (s.16(1) - (Charges as specified in the Building Act 2011)- For Building work for a Class 1 or Class 10 building or incidental structure

(0.19% of the estimated value of the building work as determined by the relevant permit authority, but not less than $97.70) Minimum Fee $97.70 N

- For building work for a Class 2 to Class 9 building or incidental structure(0.09% of the estimated value of the building work as determined by the relevant permit authority, but not less than $97.70) Minimum Fee $97.70 N

- Uncertified application for a building permit (s.16 (1))(0.32% of the estimated value of the building work as determined by the relevantpermit authority, but not less than $97.70) Minimum Fee $97.70 N

Application for a demolition permit (s.16(1)) - - For demolition work in respect of a Class 1 or Class 10 building or incidental structure $97.70 N- For demolition work in respect of a Class 2 to Class 9 building per Storey $97.70 N- Application to extend the time during which a building or demolition permit has effect (s.32(3)(f)) $97.70 N

Division 2 - Application for occupancy permits, building approval certificates- Application for an occupancy permit for a completed building (s.46) $97.70 N- Application for a temporary occupancy permit for an incomplete building (s.47) $97.70 N- Application for modification of an occupancy permit for additional use of a building $97.70

on a temporary basis (s.48) $97.70 N- Application for a replacement occupancy permit for permanent change of the building's

use, classification (s.49) $97.70 N- Application for an occupancy permit or building approval certificate for registration of a strata per Strata unit $10.80 N

scheme, plan of resubdivision (s.50(1) and (2) Minimum Fee $107.70 N- Application for an occupancy permit for a building in respect of which unauthorised work has bee

done (s.51(2)) Minimum Fee $97.70 N(0.18% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $97.70)

- Application for a building approval certificate for a building in respect of which unauthorised worhas been done (s.51(3)). Minimum Fee $97.70 N(0.38% of the estimated value of the unauthorised work as determined by the relevant permit authority, but not less than $97.70)

- Application to replace an occupancy permit for an existing building (s.52(1)) $97.70 N- Application for a building approval certificate for an existing building where unauthorised work has not been done (s.52(2)) $97.70 N- Application to extend the time during which an occupancy permit or building approval certificate has effect (s.65(3)(a)) $97.70 N

Division 3 - Other Applications- Application as defined in regulation 31 (for each building standard in respect of $2,160.15 N

which a declaration is sought)- CTF Levy (Collected on behalf of the fund and remitted monthly) Charge - % of value over $20,000 (incl GST) 0.20% N

(Note: Collected on behalf of the Fund and only payable on amounts exceeding $20,000 including GST)

2 BUILDING SERVICE LEVIESBuilding Services Levies(Note: Collected on behalf of the Board) - Building Permit (Less than $45,000) $61.65 N - Building Permit (Over $45,000) Charge - % of value 0.137% N

- Demolition Permit (Less than $45,000) $61.65 N - Demolition Permit (Over $45,000) Charge - % of value 0.137% N

- Occupancy Permit or Building Approval Certificate for approved building workunder ss47, 49, 50 or 52 of the Building Act $61.65 N

- Occupancy Permit or Building Approval Certificate for unauthorised building work Levy $45,000 or less $123.30 Nunder s51 of the Building Act Levy over $45,000 - Charge as a % of value 0.274% N

- Occupancy Permit under s46 of the Building Act No Levy is Payable - Modification of Occupancy Permit for additional use of building on temporary basis

under s48 of the Building Act No Levy is Payable

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Fees GST

BUILDING SERVICE FEES & CHARGES Cont'd…

3 OTHER LICENCES/APPLICATIONS - Local Government Approval of Battery powered smoke alarms (r.61(3)(b)) $179.40 Y- Private Swimming Pool Inspection Fee (r.53) $57.00 N- Private Swimming Pool Inspection "One-off" Fee for service for pool involving site inspection with an inspection report

(outside of the routine inspection programme). $57.00 N- Private Swimming Pool Town Compliance Inspection Report (outside of the routine inspection programme).

Inspection - where no inspection is carried or required. $25.00 N

4 ADMINISTRATION FEES - BUILDING SERVICES- Request for building/pool inspection (Plus any fees for archive search that may be required) $75.00 Y- Copies of permits, building approval certificates (s.129 Building Act) $99.00 Y- Copies of building records to an interested person (s131 Building Act) $99.00 Y- Written advice from Building Surveyor (Minimum 1 hour) per Hour $99.00 Y- Town of Cambridge fees not mandated under the Building Regulations 2012 per Hour $99.00 Y

5 LOCAL LAW - GENERAL APPLICATIONS FOR APPROVAL- Application to Change Street Address $50.00 N

6 ARCHIVE SEARCH - BUILDING PLANS OR HISTORICAL BUILDING INFORMATION- Plans held by City of Perth and Town of Cambridge per Building $60.50 Y- Plans for Concession Card Holders per Building $33.00 Y

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Fees GST

ENVIRONMENTAL HEALTH SERVICES FEES & CHARGES

1 GENERAL APPLICATIONS FOR PERMITS(Trading in Public Places Local Law)- Itinerant Food Vendor $300.00 N- Stall Holder/Trader (includes temporary food stall) per Week $75.00 N- Stall Holder/Trader (includes temporary food stall) per 6 Months $225.00 N

(Charity and Not for profit exempt)- Street Entertainer $50.00 N- Trade in a public place

(Per metre of footpath/trading activity zone up to 5 metres)* per Metre $10.00 N(Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N

- Display goods in a public place(Per metre of footpath/trading activity zone up to 5 metres) * per Metre $10.00 N(Per metre thereafter of footpath/trading activity zone) per Metre $15.00 N

- Display an advertising sign on public property or verge * Per Year $40.00 N- Display permit on public property or verge * Three year fee $80.00 N

(Local Government and Public Property)- Deposit of Materials on a Verge- Residential - Monthly Fee per m² $5.50 N- Deposit of Materials on a Verge- Commercial/non-residential - Weekly Fee per m² $5.50 N- Application for Gantry- Weekly fee per Metre $0.75 N- Application for hoarding, fencing or enclosure of a street - Weekly Fee per Metre $0.75 N- Outdoor Lighting $27.50 N- Filming in a public place - Daily Fee $40.00 N

2 HEALTH LOCAL LAW - LOCAL LAW APPLICATIONS- Registration of a Lodging House $250.00 N- Mortuary Licence $125.00 N- Transfer of Lodging House or Mortuary Licences $75.00 N

3 FOOD ACT 2008 FEES- Food Business Notification Fee $50.00 N- Food Business Registration Fee $140.00 N

Annual Surveillance/Inspection Fees- High risk food business $550.00 Y- High risk food business with additional classifications $770.00 Y- Medium risk food business $550.00 Y- Medium risk food business with additional classifications $660.00 Y- Low risk food business $150.00 Y- Very low risk / charitable or community service food business Nil- Reinspection fee per hour $158.00 Y

(Food businesses operating with a verified food safety program that has been successfully auditedby an approved auditor, to pay 50% of the relevant annual Food Act surveillance/inspection fee.)

4 OFFENSIVE TRADES (Statutory Fees)- Fish Processing in which whole fish are cleaned and prepared $285.00 N- Shell fish & crustacean processing establishment $285.00 N- Laundries, Drycleaners $140.00 N- Other Premises - as per Offensive Trade (Fees) Regulations 1976 As per act

5 APPLICATION TO CONSTRUCT/ALTER/EXTEND A PUBLIC BUILDING (Statutory Fees)- Under 200 square metres $400.00 N- Over 200 square metres $832.00 N

6 SEPTIC TANK & ATU APPLICATION FEES (Statutory Fees)- Application Fee for use of an Apparatus $118.00 N- Permit Fee to use an Apparatus $118.00 N- Department of Health Application Fee for use of an Apparatus

(a) with Local Government Report $35.00 N(b) without Local Government Report. $113.00 N

7 NOISE REGULATION FEES- Non-complying Event Application Fee - Reg 18 (6)(b) $1,000.00 N- Noise Monitoring Fee per officer per Std Hour $75.00 Y

(overtime rates apply where applicable) - Reg 18 (8) Maximum Fee $1,000.00 Y- Out of hours Construction Work Application - Reg 13 $110.00 N- Out of hours Construction Work Application - Reg 13 (Late application- later than 7 days prior to event) $160.00 N

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Fees GST

ENVIRONMENTAL HEALTH SERVICES FEES & CHARGES Cont'd…

8 ADMINISTRATION FEES - ENVIRONMENTAL HEALTH SERVICES- Food Premises Fit out or Alterations $230.00 N- Food Premises Settlement Enquiry - inspection not required $70.00 Y- Food Premises Settlement Enquiry - inspection required $140.00 Y- Liquor Control Act Section 39 certificates $250.00 N- Liquor Control Act Section 60 & 61 Extended Trading Permit Applications $150.00 N- Liquor and Gaming Licence Application request Fee (One off less than 1 year) $125.00 N- Liquor and Gaming Licence Application request Fee (Ongoing and more than 1 year) $400.00 N

(Charity and Not-for profit organisations are exempt)- Public swimming pool water sampling - Large (3 or more pools, deep, shallow plus spa) Per year $500.00 N- Public swimming pool water sampling - Medium (2 pools, deep, shallow plus spa) Per year $350.00 N- Public swimming pool water sampling - Small (1 pool plus plus spa) Per year $200.00 N- Re-sample fee due to non-complying results per Sample $75.00 N- Copy of Results of Food Analysis per Sample $5.50 Y- Copy of Results of non compliant water analysis per Sample $10.00 Y

(Public Buildings) - Charity and Not-for Profit exempt- Temporary Public Building-High Risk premises $250.00 N- Temporary Public Building-Medium Risk Premises $150.00 N- Temporary Public Building-Low Risk Premises $75.00 N

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Fees GST

WORKS FEES AND CHARGES

1 SECURE SUMS (WORKS BONDS) See NoteRemediation Works - New Developments - One bond per development or applicant

Value of Development(a) $0 - $20,000 - Works Bond Nil N- Administration Fee Nil Y

(b) $20,001 - $100,000- Works Bond $700.00 N- Administration Fee $110.00 Y

(c) $100,001 - $500,000- Works Bond $1,500.00 N- Administration Fee $220.00 Y

(d) $500,001 - $1,000,000- Works Bond $2,500.00 N- Administration Fee $220.00 Y

(e) $1,000,001 - $5,000,000- Works Bond $5,000.00 N- Administration Fee $220.00 Y

(f) $5,000,001 - $10,000,000- Works Bond $10,000.00 N- Administration Fee $220.00 Y

(g) Greater than $10,000,000- Works Bond $25,000.00 N- Administration Fee $220.00 Y

Residential or Commercial Demolitions

Value of Demolition(a) $0 - $20,000 - Works Bond $700.00 N- Administration Fee Nil Y

(b) $20,001 - $100,000- Works Bond $1,000.00 N- Administration Fee $110.00 Y

(c) $100,001 - $500,000- Works Bond $1,500.00 N- Administration Fee $220.00 Y

(d) $500,001 - $1,000,000- Works Bond $2,500.00 N- Administration Fee $220.00 Y

(e) $1,000,001 - $5,000,000- Works Bond $5,000.00 N- Administration Fee $220.00 Y

(f) $5,000,001 - $10,000,000- Works Bond $10,000.00 N- Administration Fee $220.00 Y

(g) Greater than $10,000,000- Works Bond $25,000.00 N

- Administration Fee $220.00 Y

Verge Street Tree Preservation BondAll DevelopmentsHeight of street tree(a) Less than 3 Metres in height- Works Bond $1,500.00 N- Administration Fee $25.00 Y

(b) 3 to 5 metres in height- Works Bond $2,500.00 N- Administration Fee $25.00 Y

(a) More than 5 metres in height- Works Bond $5,000.00 N- Administration Fee $25.00 Y

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Fees GST

WORKS FEES AND CHARGES Cont'd…

Crossover Subsidy per Metre Length $96.00 YCrossover - Administration Fee (to be deducted from crossover subsidy) $44.00 Y- Subsidy for new primary crossovers conforming to Town's specifications. per Metre Length $110.00 Y

(50% cost to construct standard single width crossover)

2 PARKS AND RESERVES ACCESS FEES AND CHARGES- Access fee for minor maintenance works by adjacent resident per Day $63.00 Y

per Half Day $40.00 Y- Access fee for major works by builder or developer per Day $322.00 Y

per Half Day $195.00 Y- Bond for minor and major works in addition to acess fees $500-$1,500 N

(individually assessed relative to risk and potential impact)

reimbursed to the original payee. One Bond per development or applicationNote: Bonds may be paid by the Property Owner, Builder or Contractor. All Bonds are

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Fees GST

WORKS FEES AND CHARGES Cont'd….

3 SANITATION CHARGES

Waste Service - 120 Litre Bin (General Waste - Red Lids) per Annum $100.00 N - 120 Litre Bin (Ancillary Property) per Annum $250.00 N - 240 Litre Bin (General Waste) per Annum $500.00 N- 240 Litre Bin (General Waste) - Concession per Annum $200.00 N - Exchange 120 Litre for a 240 Litre (General Waste) Each $87.00 N - Exchange 240 Litre for a 120 Litre (General Waste) Each Nil

Recycle Service - 240 Litre Bin (Recycle) (Up to 2 Bins) per Annum Nil - 360 Litre Bin (Recycle) per Annum Nil

Green Waste ServiceGreen Waste Service (Single Residential Properties Only) - 240 litre Green Waste Bin On Application $55.00 N

Additional Bins, Non Rateable and Rate Exempt properties

General Waste Collection - 120 Litre Bin (Side Lift Service) per Annum $200.00 N - 120 Litre Bin (Rear Lift Service) per Annum $200.00 N - 240 Litre Bin SL (General Waste) per Annum $500.00 N - 240 Litre Bin RL (General Waste) per Annum $500.00 N - 240 Litre Bin (General Waste) - Council - Leased Buildings (Clubs) per Annum $327.00 N - Supply Additional 240 Litre Bin for General Waste Each $70.00 N - 660 Litre Bin (General Waste) per Annum $1,100.00 N - 660 Litre Bin (General Waste) per Collection $21.00 N - Supply and Deliver 660 Litre Bin (General Waste) Each $610.00 N

Recyclable Collection - 120 Litre Bin SL (Recycle) per Annum $48.00 N - 120 Litre Bin RL (Recycle) per Annum $48.00 N - 240 Litre Bin SL (Recycle) per Annum $48.00 N - 240 Litre Bin RL (Recycle) per Annum $48.00 N - 360 Litre Bin SL (Recycle) per Annum $58.00 N - 360 Litre Bin RL (Recycle) per Annum $58.00 N - Supply Additional 120 Litre Bin Each $70.00 N - Supply Additional 240 Litre Bin Each $70.00 N - Supply Additional 360 Litre Bin Each $115.00 N - 660 Litre Bin (Recycle) per Annum $650.00 N - 660 Litre Bin (Recycle) per Collection $14.00 N - Supply and Deliver 660 Litre Bin (Recycle) Each $610.00 N

Green Waste Collection - 240 Litre Bin (Green Waste) per Annum $55.00 N - Supply Additional 240 Litre Bin Each $70.00 N

(Levied under the Local Government Act 1995, Waste Avoidance and Resource Recovery Act 2007 and Health Act 1911, and allocated in accordance with Policies 5.3.1, 5.3.2, 5.3.3 and 5.3.4 on all rateable properties)

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ATTACHMENT 2 OF 2 TO ITEM 4.1 - Town of Cambridge

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