agenda - City of Ballarat

Ordinary Council Meeting 13 September 2017 Council Chamber, Town Hall, Sturt Street, Ballarat

AGENDA Public Copy

Ordinary Council Meeting Agenda

13 September 2017

NOTICE IS HEREBY GIVEN THAT A MEETING OF BALLARAT CITY COUNCIL WILL BE HELD IN THE COUNCIL CHAMBER, TOWN HALL, STURT STREET, BALLARAT ON WEDNESDAY 13 SEPTEMBER 2017 AT 7:00PM.

AGENDA ORDER OF BUSINESS: 1. Opening Declaration........................................................................................................4 2. Apologies For Absence...................................................................................................4 3. Disclosure Of Interest .....................................................................................................4 4. Confirmation Of Minutes.................................................................................................4 5. Matters Arising From The Minutes.................................................................................4 6. Public Question Time ......................................................................................................5 7. Reports From Committees/Councillors.........................................................................6 8. Assemblies Of Councillors .............................................................................................6 8.1. Assemblies of Councillors........................................................................................6 9. Officer Reports...............................................................................................................15 9.1. Community Perceptions Survey.............................................................................15 9.2. Grant Applications West Vic Academy of Sport, Ballarat FNL and Ballarat Hockey ...............................................................................................................................70 9.3. 2016/17 Outdoor Pools ..........................................................................................99 9.4. Adoption of Annual Accounts for 2016/17............................................................103 9.5. Carryovers 2017/18 .............................................................................................164 9.6. PLP/2017/287 220 Mair Street Ballarat Central...................................................169 9.7. PLP/2017/409/A 315 Glenelg Highway Delacombe ............................................189 9.8. Municipal Public Health and Wellbeing Plan 2017-2021 .....................................200 9.9. Community Event Grant Application 2017 Ballarat Carols ..................................236 9.10. Community Event Grant Application 2017 Ballarat Writers Festival ....................252 9.11. Community Event Grant Application 2017 Ballarat Wood Show .........................268 9.12. Tourism Event Grant Application PGA Golf Championships ...............................282 2


13 September 2017

9.13. Outstanding Question Time Items .......................................................................300 10. Notice Of Motion ..........................................................................................................303 11. Urgent Business ..........................................................................................................303 12. Section 89 (In Camera) ................................................................................................303 13. Close .............................................................................................................................304

The next Ordinary Meeting of the Ballarat City Council will be held on Wednesday 27 September 2017.

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13 September 2017

1. OPENING DECLARATION Councillors:

"We, the Councillors of the City of Ballarat, declare that we will carry out our duties in the best interests of the community, and through collective leadership will maintain the highest standards of good governance."

Mayor:

"I respectfully acknowledge the Wadawurrung and Dja Dja Wurrung People, the traditional custodians of the land, and I would like to welcome members of the public in the gallery."

2. APOLOGIES FOR ABSENCE

3. DISCLOSURE OF INTEREST

4. CONFIRMATION OF MINUTES

5. MATTERS ARISING FROM THE MINUTES

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13 September 2017

6. PUBLIC QUESTION TIME Note – all public representations will be heard before each item on the agenda.

QUESTION TIME     

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Question Time will be for a period of 30 minutes; Questions submitted must begin with the submitters name and suburb; No person may submit more than two questions at any one meeting; If two questions are submitted, the second question may be deferred until all other questions have been asked, or may not be asked if the time allotted for public question time has expired. A question may be disallowed if the chair determines that it:  Relates to a matter outside of Councils responsibility;  Is defamatory, indecent, abusive, offensive, irrelevant, trivial or objectionable in language or substance;  Deals with a subject matter already answered;  Is aimed at embarrassing a Councillor or a member of Council Staff;  Relates to personnel matters;  Relates to the personal hardship of any resident or rate payer;  Relates to industrial matters;  Relates to contractual matters;  Relates to proposed developments;  Relates to legal advice;  Relates to matters affecting the security of Council property: and/or  Relates to any other matter which Council considers would prejudice Council or any other person. A Councillor or the Chief Executive Officer may require a question to be put on notice. If a question is taken on notice, the answer to it must be incorporated in the minutes of Council and a written copy of the answer sent to the person who asked the question: and A Councillor or the Chief Executive Officer may advise Council that an answer should be given in a meeting closed to members of the public and why.

PUBLIC SUBMISSIONS 1. Representatives must register by 4:30pm on the day of a Council meeting by contacting the City of Ballarat on (03) 5320 5875. No unregistered public representative will be allowed to speak. 2. The Representative will be given three to five minutes to address the meeting, with extension of time at the discretion of the Chair. 3. Any Councillor can ask questions of the Representative. 4. The Chair may limit the number of representatives on any particular Agenda item. 5. All representations must relate to items on the Agenda and will be heard prior to each respective Agenda item.

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13 September 2017

7. REPORTS FROM COMMITTEES/COUNCILLORS

8. ASSEMBLIES OF COUNCILLORS 8.1. ASSEMBLIES OF COUNCILLORS Division: Director: Author/Position:

Business Services Glenn Kallio Sarah Anstis - Governance Administration Officer

OFFICER RECOMMENDATION Council resolves to: Approve the reports on Assemblies of Councillors as listed:  15 August 2017 Lake Wendouree and Gardens Advisory Committee Meeting  16 August 2017 Infrastructure and Environment Portfolio Meeting No 161  25 August 2017 Disability Advisory Committee  31 August 2017 Councillor Briefing  6 September 2017 Councillor Briefing

EXECUTIVE SUMMARY The purpose of this Report is to provide Council with copies of Assembly of Councillor Records as required under section 80A(2) of the Local Government Act 1989. RATIONALE Section 80A(2) of the Local Government Act 1989 requires the record of an Assembly of Councillors to be reported at an Ordinary Council meeting. Assembly of Councillors Records are attached to this Report. LEGISLATION, COUNCIL PLAN, STRATEGIES AND POLICY IMPACTS   

Charter of Human Rights and Responsibilities Act 2006; Local Government Act 1989; and City of Ballarat Council Plan 2017-2021.

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13 September 2017

REPORTING AND COMPLIANCE STATEMENTS Implications Human Rights Social/cultural Environmental/Sustainability Economic Financial/Resources Risk Management Implementation and Marketing Evaluation and Review

Considered in Report? Yes Yes No No No Yes No

Implications Identified? Yes Yes No No No Yes No

No

No

Human Rights - It is considered that this Report does not impact on any human rights identified in the Charter of Human Rights and Responsibilities Act 2006. Social/Cultural - The inclusion of the attached Assembly of Councillor Records in the Council Agenda and the availability to the community increases awareness of the activities of Council and has the capacity to increase community involvement in decision making at Council level. Risk Management - There are implications with regards to Council’s compliance with the Local Government Act 1989 if Assembly of Councillor Records are not reported to Council. OFFICER' DECLARATIONS OF INTEREST Council Officers affirm that no direct or indirect interests need to be declared in relation to the matter of this Report. REFERENCE DOCUMENTS 

Nil

ATTACHMENTS 1. 2. 3. 4. 5.

15 August 2017 Lake Wendouree and Gardens Advisory Committee Meeting [8.1.1] 16 August 2017 Infrastructure and Environment Portfolio Meeting No 161 [8.1.2] 25 August 2017 Disability Advisory Committee [8.1.3] 31 August 2017 Councillor Briefing [8.1.4] 6 September 2017 Councillor Briefing [8.1.5]

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9. OFFICER REPORTS 9.1. COMMUNITY PERCEPTIONS SURVEY Division: Director: Author/Position:

Policy and Innovation Cameron Gray Cameron Gray – Deputy Director Policy and Innovation

OFFICER RECOMMENDATION Council resolves to: 1. Acknowledge the participation of 800 residents in the Community Perceptions Survey 2017. 2. Receive the report noting the results obtained in the survey.

EXECUTIVE SUMMARY The City of Ballarat is required to survey residents of the municipality each year on the performance of Council under the Local Government Performance Framework. This was the second year that Council has engaged an independent survey firm to undertake a survey of residents of the municipality rather than participate in the standardised state-wide Community Satisfaction Survey managed by Local Government Victoria (LGV). Due to the standardised nature, the results obtained through the LGV survey have not been beneficial in providing relevant background information and feedback to Council to assist in making decisions on behalf of the community. The survey asked meaningful questions specifically tailored to the municipality of Ballarat across the key areas of:  Community perceptions and indicators;  Major projects: awareness and performance;  Major events: awareness, attendance and performance;  Satisfaction with Council services; and  Communications. A summary of the survey results is provided in this report and the survey analysis is provided as an attachment.

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13 September 2017

RATIONALE The City of Ballarat is required to survey residents of the municipality each year on the performance of Council under the Local Government Performance and Reporting Framework (LGPRF). It is a requirement of the Framework that the following questions be asked and the results included in the knowyourcouncil website (https://knowyourcouncil.vic.gov.au/).   

Community satisfaction rating out of 100 with how Council has performed on community consultation and engagement Community satisfaction rating out of 100 with the performance of Council in making decisions in the interest of the community Community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads

This year’s survey was again undertaken by an independent survey firm, Local Government Research Group, a division of Market Solutions Pty Ltd (member of Association of Market and Social Research Organisations, and accredited to ISO 20252:2012). 800 City of Ballarat residents were telephone surveyed (400 is required to provide an adequate sample). The participation rates are shown in the table below across the three wards.

The questionnaire was constructed to meet our reporting requirements and interviews were collected between 26 April 2017 and 20 May 2017. There was a high level of reliability in the survey results for coverage across wards. Landline and mobile numbers were selected at random from a commercially available database covering the Ballarat municipality. 19% of the interviews were completed via mobile phone and data was post-weighted by age and gender to correct sampling biases. REPORT OVERVIEW The following is a summary of the results by category which are provided in detail in the attached report. Community Perceptions Indicators  

People agree that Ballarat is a good place to live and raise a family with access to good parks and open spaces. There was a statistically detectable drop in agreement that Ballarat has good parks and open space (0.1%) and good access to public transport (0.2%).*

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13 September 2017

* the observed result cannot reasonably be attributed to random variation alone. The difference observed between the two means or proportions reflects a real difference in the population and not just a chance difference in the sample.



There is moderate level of agreement that Ballarat was heading in the right direction and an overall increase in agreement, however this sentiment was driven by a significant increase recorded for the Central Ward.



Most common suggestions for setting Ballarat on the right path was a need to create more job opportunities, improve services and improve infrastructure. Majority (73%) could mention at least one positive that might come about due to population growth. People feel that economic growth, and as a consequence improved employment prospects, is the key positive that might come about due to population growth. Majority (75%) were also able to mention at least one concern they might have about population growth, with lack of infrastructure and lack of employment opportunities the key concerns (24%). 25% had no concerns.

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Ordinary Council Meeting Agenda 

13 September 2017

Compared with 2016, the 2017 results showed an overall decrease in the proportion of people who were concerned about population growth (81% in 2016 down to 75% in 2017).

Major Projects  There were low levels of unprompted awareness of major projects.  Respondents were more likely to be aware of the Civic Hall redevelopment works (around 1 in 4 people) and the Eureka Stadium redevelopment (around 1 in 5). Fewer than 1 in 10 were aware of other major projects without any prompting. Awareness improved substantially after prompting.  Victoria Park play facility was rated as being the most successful of all major projects.  Ballarat Regional Soccer facility, Marty Busch Recreation Reserve and Ballarat Botanical Gardens Fernery redevelopment also rated as highly successful.  Those that were seen to be less successful were the Ballarat West Employment Zone, Eureka Stadium redevelopment, Eureka Aquatic Centre – outdoor water play facility, Western Link Road and the new indoor 50 metre pool.  The Civic Hall redevelopment works and the location of the livestock saleyards were rated as being unsuccessful.  Although perceptions around the Civic Hall redevelopment are quite negative, there has been an improvement since a decision has been made about its future use. Events  Begonia Festival has the most traction as the event that first comes to mind when people think of special events that the City of Ballarat delivers for the community. Before prompting almost 1 in 2 (47%) recalled this event and after prompting there was almost no one who could not recall this event.  White Night enjoyed a high level of unprompted and prompted awareness.  A majority of people were aware of all other events with the exception of Summer Sundays.  Of those who were aware of the major events; at least 3 in 10 had attended the event in recent years with the following events gaining the highest level of attendance from people surveyed: o Christmas Decorations Ferris Wheel 70% o Begonia Festival 66% o Heritage Weekend 52% o White Night 51%  All events rated well with the lowest being the Cycling Road Nationals (7.7 out of 10) and the Begonia Festival (7.8 out of 10).

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13 September 2017

In the 12 months leading up to the survey, 71% had visited Art Gallery of Ballarat, Her Majesty's Theatre, M.A.D.E or Live Music event in the 12 months leading up to the survey. In the 12 months leading up to the survey, 50% of people reported that they had visited the Art Gallery of Ballarat, and this was followed by Her Majesty's Theatre (43%).

High ratings were provided for all venues except M.A.D.E which was rated substantially lower at 7.2 out of 10

Satisfaction  Satisfaction with overall performance is at a moderate level in 2017 with an index score of 68.0 (out of 100). Ballarat compares well against overall state performance (59) and regional centres (57).  Those living in the North Ward were the comparatively less satisfied with a score of 66.0 compared with the South Ward at 68.7 and the Central Ward at 69.7.  The 2017 result represents a statistically significant increase compared with the 2016 result.  Lower satisfaction for males, middle age groups, couples with no children at home and those who speak a language other than English.  The direction of the City of Ballarat’s overall performance has improved compared with 2016.  Around 3 in 10 of people (46%) felt that the Council’s performance has improved over the last 12 months. 19

Ordinary Council Meeting Agenda     

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13 September 2017

A total of 11% felt the Council’s performance had deteriorated Ballarat community has a low level of satisfaction with the Council’s performance on the three indicators of advocacy and engagement, however there has been a statistically significant improvement since 2016 for each indicator. Decision making around the future use of Civic Hall and Livestock Saleyards were key sources of negativity towards the Council’s performance in advocacy and engagement. Of the 352 survey respondents who had contacted Council, there was a moderate level of satisfaction with the customer service they received (72). All respondents were asked about their satisfaction with the maintenance and renewal of local roads, footpaths, waste and recycling collections and condition of sealed local roads in your area. o Waste and recycling collections are perceived to be performed well. o The remaining infrastructure service delivery for the condition of sealed roads and maintenance and renewal of footpaths and local roads were all rated at low levels.

A new question was introduced in 2017 regarding perceptions of the performance of current Councillors. The perceptions of people towards their current Councillors was an overall index rating of 61.5 (out of 100).

Communications  People surveyed typically accessed their daily news via The Courier (37%) followed by television (WIN and Prime) (36%), online sources (24%) and social media (19%).  People prefer to receive Council news and updates via myballarat magazine (32%), The Courier newspaper (22%) and via social media (20%).  Ballarat’s communications results are similar to state overall findings.

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LEGISLATION, COUNCIL PLAN, STRATEGIES AND POLICY IMPACTS    

Charter of Human Rights and Responsibilities Act 2006 City of Ballarat Council Plan 2017 – 2021 Local Government Performance and Reporting Framework 2014 Local Government Act 1989

REPORTING AND COMPLIANCE STATEMENTS Implications

Considered in Report? Yes Yes Yes Yes Yes Yes Yes Yes

Human Rights Social/Cultural Environmental/Sustainability Economic Financial/Resources Risk Management Implementation and Marketing Evaluation and Review

Implications Identified? Yes Yes No Yes Yes No Yes Yes

Human Rights – It is considered that this report does not impact on any human rights identified in the Charter of Human Rights and Responsibilities Act 2006. Social/Cultural – The information received from the 2017 perception survey will prove beneficial in informing Council decision making in regards to social and cultural activities. Environmental/Sustainability – It is considered that whilst the information received is of great benefit it does not provide explicitly any environmental information or benefits Economic – The information provided support that projects and events do provide benefit to the city and a direct economic benefit in attraction, visitation or patronage. Financial/Resources – The community perception survey was undertaken within the budget parameters set for this project. Risk Management – Whilst risk management is considered there is no direct implications for noting in this report. Implementation and Marketing – The attached survey and results will be published on Council website as well as added for information to myballarat. The information contained in the survey that is relevant to the performance framework will be supplied and uploaded to the knowyourcouncil website as required by October 2016. Evaluation and Review – A review of the community perception survey questionnaire and methodology will be conducted prior to the 2018 survey. CONSULTATION Relevant areas of the organisation have had input into the creation and delivery of the attached survey.

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13 September 2017

OFFICERS DECLARATIONS OF INTEREST Council Officers affirm that no direct or indirect interests need to be declared in relation to the matter of this Report. REFERENCE DOCUMENTS   

Local Government Act 1989 Local Government Performance Reporting Framework 2014 LGPRF – Practice Note 2 Conduct of a Community Satisfaction Survey

ATTACHMENTS 1.

Ballarat Community Perceptions 2017 Report [9.1.1]

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Community Perceptions Survey 2017 A report of findings from a survey of Ballarat community

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prepared for by

date ref

Ballarat City Council Christine Maddern Local Government Research Group, a division of Market Solutions Pty. Ltd. Suite 8, 707 Mount Alexander Road, Moonee Ponds, Victoria, 3039 03 9372 8400 www.marketsolutions.com.au/lgrg 28 June 2017 2909

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Contents 1

2

3

Executive Summary ...........................................................................................................................i 1.1

Community indicators...............................................................................................................................................i

1.2

Major projects .......................................................................................................................................................... i

1.3

Events ...................................................................................................................................................................... ii

1.4

Satisfaction .............................................................................................................................................................. ii

1.5

Communications ..................................................................................................................................................... iii

1.6

KPI Summary ........................................................................................................................................................... iii

Introduction .................................................................................................................................... 5 2.1

Background ..............................................................................................................................................................5

2.2

Methodology ...........................................................................................................................................................5

2.3

Survey questions ......................................................................................................................................................5

2.4

Weighting ................................................................................................................................................................6

2.5

Data analysis ............................................................................................................................................................7

2.5.1

Satisfaction index ................................................................................................................................................7

2.5.2

Agreement & performance means .....................................................................................................................7

2.5.3

Comparison with other Victorian regional centres .............................................................................................7

2.5.4

Interpretation of significance testing ..................................................................................................................8

Community Indicators ..................................................................................................................... 9 3.1

Indicators of amenity ...............................................................................................................................................9

3.2

Ballarat’s direction .................................................................................................................................................13

3.3

Reactions to population growth ............................................................................................................................15

4

Major projects ............................................................................................................................... 17

5

Events ............................................................................................................................................ 24

6

Satisfaction .................................................................................................................................... 30

7

6.1

Overall performance ..............................................................................................................................................30

6.2

Advocacy and engagement ....................................................................................................................................33

6.3

Customer service ...................................................................................................................................................35

6.4

Performance in delivering a range of services .......................................................................................................36

Communications ........................................................................................................................... 41

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Figures Figure 1: Summary of KPI scores ............................................................................................................................................... iii Figure 2: Number of interviews completed and associated confidence intervals ...................................................................... 5 Figure 3: Number of interviews completed by landline/mobile ................................................................................................. 5 Figure 4: Indicators of amenity - current year ............................................................................................................................ 9 Figure 5: Indicators of amenity – time series ........................................................................................................................... 10 Figure 6: Indicators of amenity – by ward ................................................................................................................................ 12 Figure 7: Perceptions of Ballarat’s direction ............................................................................................................................. 13 Figure 8: Top 10 improvements to set Ballarat on the right path ............................................................................................ 14 Figure 9: Perceived opportunities or positives ......................................................................................................................... 15 Figure 10: Concerns about population growth ......................................................................................................................... 16 Figure 11: Awareness of major projects completed by the Council ......................................................................................... 18 Figure 12: Awareness of major projects completed by the Council – by ward......................................................................... 19 Figure 13: Ratings of the success of major projects - current year ........................................................................................... 20 Figure 14: Ratings of the success of major projects - time series ............................................................................................. 21 Figure 15: Ratings of the success of major projects – by ward ................................................................................................. 23 Figure 16: Awareness of special events that the City of Ballarat delivers for the community ................................................. 24 Figure 17: Awareness of special events that the City of Ballarat delivers for the community – by ward ................................. 25 Figure 18: Have you been to (NAME OF EVENT) in recent years .............................................................................................. 25 Figure 19: Ratings of the events attended - current year ......................................................................................................... 26 Figure 20: Ratings of the events attended - time series ........................................................................................................... 27 Figure 21: Ratings of the events attended – by ward ............................................................................................................... 28 Figure 22: Venues visited in past 12 months ............................................................................................................................ 29 Figure 23: Ratings of venues visited in past 12 months ............................................................................................................ 29 Figure 24: Perceptions of overall Council performance ........................................................................................................... 30 Figure 25: Perceptions of overall Council performance changes over time – current year...................................................... 31 Figure 26: Perceptions of overall Council performance changes over time – time series ........................................................ 32 Figure 27: Perceptions of overall Council performance changes over time – by ward ............................................................ 32 Figure 28: Performance on advocacy and engagement ........................................................................................................... 33 Figure 29: Performance on advocacy and engagement – by ward ........................................................................................... 33 Figure 30: Examples of poor performance in advocacy role .................................................................................................... 34 Figure 31: Contact with the Council ......................................................................................................................................... 35 Figure 32: Perceptions of Council’s customer service .............................................................................................................. 35 Figure 33: Usage of Council services......................................................................................................................................... 36 Figure 34: Perceptions of Council’s service delivery - current year .......................................................................................... 37 Figure 35: Perceptions of Council’s service delivery - time series ............................................................................................ 37 Figure 36: Perceptions of Council’s infrastructure service delivery - current year ................................................................... 39 Figure 37: Perceptions of Council’s infrastructure service delivery - time series ..................................................................... 39 Figure 38: Rating of Councillors ................................................................................................................................................ 40 Figure 39: Modes for accessing daily news .............................................................................................................................. 41 Figure 40: Preferences for accessing Council news and updates ............................................................................................. 42

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Executive Summary

1 Executive Summary Ballarat City Council was interested in obtaining insight into the community’s perceptions of life in Ballarat and the performance of Council in delivering services to the community. This report provides the findings from a telephone survey of 800 people residing in the Ballarat municipality conducted in May/June 2017.

1.1 Community indicators Ballarat people agree that it is a good place to live and raise a family, however they acknowledge challenges such as safety, public transport and employment opportunities Overall Ballarat people hold positive views of living in Ballarat, especially in terms of being a good place to raise a family and having good parks and open spaces. They also agree that there are opportunities for learning and development for all ages and that Ballarat offers a variety of recreation facilities & leisure activities as well as arts and cultural opportunities. Ballarat people are least likely to agree that Ballarat is a safe place to live, has good access to public transport or good employment opportunities. Significant decrease since 2016 = good parks and open spaces; good access to public transport. Ballarat people are not overly optimistic about the direction that Ballarat is heading in, although perceptions have improved in 2017 There was a moderate level of agreement (7.0 up from 6.8 out of 10) that Ballarat is heading in the right direction. The primary issues that Ballarat people identified as needing to be addressed were creating more job opportunities, improving services and infrastructure. Economic growth and in turn improved job opportunities was perceived to be the key benefit of population growth, however greater competition for jobs was a key concern The majority (73%) were able to provide at least one positive in relation to population growth and a similar proportion (75%) also provided at least one concern. The primary perceived benefit was economic growth and as a consequence improved employment prospects. Key concerns in relation to population growth were competition for jobs, lack of infrastructure to support the growth, transport congestion, increased crime and lack of public transport.

1.2 Major projects There was a high level of awareness of most major projects delivered by the Council in recent times and most were deemed to have been successful The majority of people were aware of the major projects recently delivered by Council, albeit after being prompted with a list. Most of the major projects were perceived to have been successful with highest ratings for Victoria Park play facility, the Ballarat Regional Soccer facility, and Marty Busch recreation reserve. Deemed to be unsuccessful was the decision regarding future use of Civic Hall (4.5 out of 10) and livestock saleyards future location decision (4.7 out of 10). Significant increase since 2016 = Civic Hall. Significant decrease since 2016 = Ballarat Regional Soccer facility, kindergarten new buildings & redevelopment

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i

ii

Executive Summary

1.3 Events There was a high level of awareness of most events delivered by the Council and all events rated well The majority of people were aware of the events delivered by Council, albeit after being prompted with a list. The White Night event rated particularly well (9.0 out of 10). Significant decrease since 2016 = Archibald Prize exhibition, Cycling Road Nationals

1.4 Satisfaction Although Council’s overall performance received a moderate rating (68.0), this rating was higher than in 2016 and higher than other Victorian regional centres The index score for overall performance in 2017 for Ballarat was 68.0 (out of 100) which is substantially higher than in 2016 (64.8 out of 10) and higher than the score for other regional centres surveyed in 2017 (57.0 out of 100). Confirming this sentiment was the increase in the proportion who felt that the City of Ballarat’s performance had improved (46% up from 31%). Indicators of Council’s advocacy and engagement were rated at low levels, however 2017 represents an improvement in perceptions The Ballarat community has a low level of satisfaction with the Council’s performance on the three indicators of advocacy and engagement, however there were statistically significant increases for all three indicators in 2017. Furthermore, these are all higher than other Victorian regional centres. Specific examples of the community’s perceptions of poor performance in the Council’s advocacy role focused on the Civic Centre and livestock saleyards decisions. Contact with Council was rated moderately and in line with other Victorian regional councils A total of 44% had contacted the Council in the last 12 months which may have been in person, in writing, by telephone conversation, by text message, by email or via the website or social media. Council’s customer service performance was rated at 70.5 (out of 100) in line with the 2016 results and other Victorian regional centres. Those who have used a range of Council services rated Council’s performance very well with the exception of those using planning services High levels of satisfaction (75+ out of 100) were evident for users of: libraries; maternal and child health services; elderly services; parks and gardens; recreational or sporting grounds and facilities; and kindergartens. Although planning services recorded a low level of satisfaction, the 2017 result indicated improvement since 2016. Significant increase since 2016 = Planning services, parks and gardens, recreational or sporting grounds and facilities, waste collection Significant decrease since 2016 = Elderly services

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Executive Summary Council infrastructure services relating to road and footpath maintenance and renewal scored low levels of satisfaction Whilst waste and recycling services received a high satisfaction score, services relating to road and footpath maintenance and renewal scored low levels of satisfaction. Significant increase since 2016 = Waste & recycling services Significant decrease since 2016 = Condition of sealed local roads

1.5 Communications Ballarat people typically access their daily news via The Courier newspaper, via online sources and television. Their preference is to access Council news and updates via the Council’s myballarat magazine The Courier was the main mode mentioned for accessing daily news (37%), followed by online sources and television. Ballarat people prefer to receive Council news via Council’s myballarat magazine (32%).

1.6 KPI Summary Figure 1 presents index scores for the Key Performance Indicators. Scores shown in green have significantly increased since last measured; scores shown in red have significantly decreased. Figure 1: Summary of KPI scores 2017

2016

Index

Index

Service performance overall

64.8

68.0

Customer service

70.5

68.9

Councillor performance

61.5

Community consultation and engagement

58.0

53.8

Lobbying on behalf of the community

57.2

52.4

Decisions made in the interest of the community

56.5

51.0

Base: All respondents (excluding 'Don't know')

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Introduction

2 Introduction 2.1 Background Ballarat City Council was interested in obtaining insight into the community’s perceptions of life in Ballarat and the performance of Council in delivering services to the community.

2.2 Methodology Telephone interviewing was conducted with a total of 800 people residing in the Ballarat municipality. Interviews were collected between 26 April and 20 May 2017. Figure 2 provides an overview of the number of interviews achieved within each of the three wards along with the associated confidence intervals which indicate a high level of reliability in the survey results. Figure 2: Number of interviews completed and associated confidence intervals No. Ints

CI @ 95% CL*

North Ward

295

±5.6%

Central Ward

245

±6.2%

South Ward

260

±6.0%

TOTAL

800

±3.3%

*Confidence intervals calculated using a 50% survey result

Landline and mobile numbers were selected at random from a commercially available database covering the Ballarat municipality. The current best practice is to ensure that the sampling frame comprises 50% landline numbers and 50% mobile numbers. This typically yields the ratio of 60%-70% of interviews conducted with people who live in a household with both landline and mobile phones and 20%-30% who are mobile only households. Figure 3 shows that 19% of the interviews were completed via mobile phone. Figure 3: Number of interviews completed by landline/mobile Base: All Respondents

Completed via landline, 81%

Completed via mobile, 19%

2.3 Survey questions The key topics were as follows: • • • • • •

Community perceptions indicators Major project awareness and performance Events awareness, attendance and performance Satisfaction with Council services Communications Demographics 31

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6

Introduction The questionnaire was constructed to meet reporting requirements of the Local Government Performance Reporting Framework. Included in the mandatory performance indicators are three indicators as follows: • Indicator 2: Satisfaction with community consultation and engagement (refer Q.15A) • Indicator 5: Satisfaction with council decisions (refer Q.15C) • Indicator 18. Satisfaction with sealed local roads (refer Q.21D) The survey methodology and survey questions aligning with these indicators meet the requirements of LGPRF Practice Note 2: Conduct of Community Satisfaction Survey. It should also be noted that some minor revisions were made to the questionnaire for the 2017 study. These changes were as follows: • Updating the list of major projects (inclusion of re-development of Civic Hall, Sebastapol Library, Marty Busch Recreation Reserve and Ballarat Botanical Gardens Fernery) • Updating list of events (inclusion of White Night and Summer Sundays) • New questions about visitation to notable arts and cultural venues (e.g. MADE) and rating of the experience • Inclusion of myballarat magazine categories in a question about preferred method of receiving information A few other wording changes were also made. These have been noted throughout this document as they are important to keep in mind when interpreting results over time.

2.4 Weighting One difficulty with telephone surveys is that females and older people are often over-represented in the telephone surveys. To minimise the effect of this type of bias, the introduction to the survey included the following: For this survey we need to get a good cross section of the population, so may I please speak to the youngest male aged 16 years or over who currently lives in your household? IF NO MALES ASK: Then may I please speak to the youngest female aged 16 years or over who currently lives in your household? IF YOUNGEST MALE/FEMALE IS NOT AVAILABLE, SPEAK TO ANYONE WHO LIVES IN THE HOUSEHOLD. IF RESPONDENT WANTS INFO ON SCREENER, SAY: The reason why we ask for the youngest male in the household is because this group is hardest to locate for a telephone survey. We are still talking to people in all age groups over 16 but we need to make sure the younger age groups are represented in the research.

Although this type of screening is useful, it does not completely eradicate the female and older person biases from the survey sample. Hence, the data was post-weighted by age and gender to correct these sampling biases.

32

Introduction

2.5 Data analysis 2.5.1

Satisfaction index

Survey questions that asked about satisfaction with council’s delivery of services were collected via the following scale: • • • • • •

Very good Good Average Poor Very poor (Not applicable/Don’t know)

An index has been calculated for each satisfaction question to obtain a score out of 100 as per Practice Note 2 as follows: Scale category

Weighting applied

Very good Good Average Poor Very poor

100 75 50 25 0 TOTAL

Example No. survey Calculation respondents 200 20000 150 11250 300 15000 100 2500 50 0 800 (a) 48750 (b) INDEX SCORE (b ÷ a) 60.9

Interpretation of satisfaction index scores: Below 50 dissatisfied

2.5.2

50 to 64 low satisfaction

65 to 74 moderate satisfaction

75 to 84 high satisfaction

85+ very very high satisfaction

Agreement & performance means

Survey questions that asked for agreement ratings on the scale from 0 as the strongly disagree score to 10 as the strongly agree score have been reported as a mean score out of 10. Interpretation of these mean scores is as follows: Below 5.0 disagree

5.0 to 6.4 low agreement

6.5 to 7.4 moderate agreement

7.5 to 8.4 high agreement

8.5+ very high agreement

A similar interpretation has been assumed for performance ratings on the scale from 0 as the lowest score to 10 as the highest score. 2.5.3

Comparison with other Victorian regional centres

Satisfaction results have been compared (where possible) with other Victorian regional centres as reported in the Local Government Community Satisfaction Survey 2017 State-Wide Research Report that was coordinated by the Department of Environment, Land, Water and Planning on behalf of Victorian Councils. Regional councils included in the 2017 survey were: Greater Bendigo, Greater Geelong, Greater Shepparton, Horsham, Latrobe, Mildura, Wangaratta, Warrnambool and Wodonga. 33

7

8

Introduction 2.5.4

Interpretation of significance testing

A significance test shows how likely it is that any difference observed between two means or proportions reflects a real difference in the population and not just a chance difference in the sample. When the report states that a mean or proportion is statistically significantly different at the .05 level of significance, it means there is only a 5% chance that the observed discrepancy is a spurious occurrence rather than a genuine difference. In other words, to say that a difference is statistically significant or statistically detectable is to say that the observed result cannot reasonably be attributed to random variation alone. Significant differences across years are highlighted throughout the report by the depiction of arrows on charts and shading in tables as shown below. Significant Change Since Last Measured Charts Tables

Increase

Decrease

 Green shading

 Red shading

34

Community Indicators

3 Community Indicators 3.1 Indicators of amenity Survey respondents were asked to rate their agreement with a range of statements about living in Ballarat. Using a scale from 0 to 10 where 0 is strongly disagree and 10 is strongly agree, Figure 4 provides the average ratings out of 10 for each statement. It is clear that Ballarat people agree that Ballarat is a good place to live and raise a family with access to good parks and open spaces. They also agree that there are opportunities for learning and development for all ages. There was slightly less agreement that Ballarat has a variety of recreation facilities, leisure activities, arts and cultural opportunities. Similarly, there was moderate agreement that Ballarat is positive and welcoming, has good shopping areas, is a safe place to live and has good access to public transport. Compared with all other aspects, there was a low level of agreement that Ballarat has good employment opportunities. Figure 4: Indicators of amenity - current year Q.1 How do you rate your agreement that Ballarat…? 2017


Is a good place to raise a family (n=773)

8.1

Is a good place to live (n=798)

8.1

Has good parks and open spaces (n=795)

7.9

Has opportunities for learning & development for all ages (n=761)

7.7

Has a variety of arts and cultural opportunities (n=752)

7.5

Has a variety of recreation facilities and leisure activities (n=787)

7.5

Has a positive and welcoming atmosphere (n=775)

7.4

Has good local shopping areas (n=794)

7.3

Has affordable housing (n=739)

7.3

Is a safe place to live (n=794)

6.7

Has good access to public transport (n=729)

6.5

Has good employment opportunities (n=681)

6.1 5.0

Q.1 How do you rate your agreement that Ballarat has/ is a…?

35

6.0

7.0

8.0

9.0

10.0

Mean out of 10

9

10

Community Indicators Figure 5 provides a time series comparison showing that in 2017 there have been statistically decreases in the aspects relating to good parks and open spaces and good access to public transport. Figure 5: Indicators of amenity – time series Q.1 How do you rate your agreement that Ballarat…? Good employment opportunities Q.1 How do you rate your agreement that Ballarat has/ is a…? 10.0

Opportunities for learning & development for all ages Q.1 How do you rate your agreement that Ballarat has/ is a…? 10.0

Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.0

6.0 5.0

5.9 2016

2017

7.7

2016

2017

5.0


Affordable housing

Good local shopping areas


Q.1 How do you rate your agreement that Ballarat has/ is a…? 10.0

Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.8

6.0 6.1


10.0

Mean out of 10

7.5

7.3

6.0

7.0

Mean out of 10

7.3

7.3

2016

2017

6.0

5.0

5.0 2016

2017



GoodAffordable parks and housing open spaces

Good place to raise a family



10.0

10.0

Mean out of 10

9.0

Mean out of 10

9.0

8.0

8.0 8.0

7.0

7.9

6.0

8.2

8.1

2016

2017

7.0 6.0

5.0

5.0 2016


2017


36

Community Indicators Figure 5 continued: Safe place to live

Variety of recreation facilities & leisure activities



Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.0

6.0

6.8

6.7

2016

2017

Mean out of 10

7.6

7.5

2016

2017

6.0

5.0

5.0



Variety of arts and cultural opportunities

Variety Good of arts access andtocultural public transport opportunities



10.0

10.0

Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.5

Mean out of 10

7.0

7.5

6.0

6.0

5.0

6.7

6.5

5.0 2016

2017

2016


2017


Variety of arts Good andplace cultural to live opportunities

Variety Positive of arts and and welcoming culturalatmosphere opportunities



10.0

10.0

Mean out of 10

9.0

Mean out of 10

9.0

8.0

8.0 8.2

8.1

7.0

7.0

6.0

6.0

5.0

7.3

7.4

2016

2017

5.0 2016

2017



37

11

12

Community Indicators Figure 6 shows that compared with the other two wards, the results for the North Ward are systematically lower, particularly in terms of being a safe place to live. Figure 6: Indicators of amenity – by ward Q.1 How do you rate your agreement that Ballarat…?

2016

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

Mean

Mean

Mean

Mean

Mean

Good place to raise a family

8.2

8.1

7.9

8.3

8.3

Good place to live

8.2

8.1

7.9

8.1

8.3

Good parks and open spaces

8.0

7.9

7.7

8.0

7.9

Opportunities for learning & development for all ages

7.8

7.7

7.5

7.9

7.9

Variety of arts and cultural opportunities

7.5

7.5

7.3

7.6

7.6

Variety of recreation facilities & leisure activities

7.6

7.5

7.4

7.6

7.5

Positive and welcoming atmosphere

7.3

7.4

7.2

7.6

7.6

Good local shopping areas

7.3

7.3

7.3

7.3

7.4

Affordable housing

7.5

7.3

7.5

7.4

7.1

Safe place to live

6.8

6.7

6.3

6.9

6.9

Good access to public transport

6.7

6.5

6.2

6.4

6.9

Good employment opportunities

5.9

6.1

5.8

6.0

6.3


38


3.2 Ballarat’s direction When asked if they agreed that Ballarat was heading in the right direction, Figure 7 shows that there was a moderate level of agreement. The 2017 results reflect an over increase in agreement that Ballarat is heading in the right direction, however this sentiment was driven by a significant increase recorded for the Central Ward. Figure 7: Perceptions of Ballarat’s direction Q.2 How do you rate your agreement that Ballarat is heading in the right direction? 2016 (n=805) 2017 (n=800)


6.8

Total

7.0 6.6

Central Ward

7.1 6.8

South Ward

7.1 6.8

North Ward

6.7 5.0

6.0

7.0

Q.2 How do you rate your agreement that ballarat is heading in the right direction?

39

8.0

9.0

10.0 Mean out of 10

13

14

Community Indicators Those who provided a low agreement rating of 0 to 6 for the statement that Ballarat is heading in the right direction (n=254), were asked to provide suggestions for setting Ballarat on the right path. Figure 8 shows that in 2017, most commonly Ballarat residents suggested that there was a need to create more job opportunities, improve services and improve infrastructure. Each of the three wards had a focus on a specific issue as follows: • North Ward – more work/job opportunities • Central Ward – Improve public transport • South Ward – Improve services

Figure 8: Top 10 improvements to set Ballarat on the right path Q.3 What in particular do you think needs to be done to make sure Ballarat heads in the right direction?

2017

Base: Rated 'heading in the right direction' 0-6

Total

North Ward

Central Ward

South Ward

(n=254)

(n=103)

(n=74)

(n=77)

%

%

%

%

More work/ job opportunities

17

24

15

11

Improve services - elderly, youth, arts, rubbish, festivals

15

9

3

31

More/ improve infrastructure - roads, water supply, schools

14

10

12

19

Improve public transport

13

12

23

8

More/ better/ new/ replace councillors

12

12

16

8

Listen to/ consult/ communicate with/ consider all residents needs

10

14

6

9

Improve law enforcement/ reduce crime - drugs/ graffiti/ youth

9

2

9

16

More parking

6

6

7

4

Better town planning

5

7

8

2

Improve council spending/priorities

5

7

6

3

Other

9

11

12

5

Nothing

8

7

14

4

40


3.3 Reactions to population growth Survey respondents were asked two questions about Ballarat’s population growth as follows: Q. The City of Ballarat has a population that is growing at 2% per year which is slightly higher than other regional cities in Victoria like Greater Bendigo and Geelong and can bring with it both opportunities and concerns. Firstly, what positives or opportunities, if any, do you think might come about due to this population growth? Q. And what, if anything, concerns you about this population growth?

Figure 9 shows the majority (73% in 2017) were able to mention at least one positive that might come about due to population growth. Ballarat people feel that economic growth, and as a consequence improved employment prospects, is the key positive that might come about due to population growth. Figure 9: Perceived opportunities or positives Q.4 What positives or opportunities, if any, do you think might come about due to this population growth?

2016

Base: All respondents

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

%

%

%

%

%

No opportunities

18

17

17

20

14

Economic growth - industry/ businesses/ employment

41

36

45

32

32

Have opportunities but can't name them

17

18

17

19

18

More/ better education/ schools

8

6

5

4

10

Other

8

6

6

4

8

Infrastructure - more building/ repairing

7

5

6

6

4

Multiculturalism - different cultural influences

8

5

3

4

8

More shopping opportunities - shops/ shopping centres

4

4

3

5

5

Housing growth

7

4

3

5

5

Diversity of people - different ages, view, values, skills

7

4

3

7

3

More/ better council services and facilities

7

4

4

4

3

Improvement to public transport

4

3

2

5

3

Improvement to healthcare/ hospital

2

3

1

2

5

Sports/ sporting facilities/ teams

1

3

1

1

6

2

3

1

2

2

1

3

1

2

2

2

1

More people visiting town/tourism* General positive comment

3

More opportunities - general* More government funding

1

1

1

1

2

Improvement to arts

1

1

1

0

1

*New categories 2017

41

15

16

Community Indicators Figure 10 shows that the majority (75% in 2017) were also able to mention at least one concern they might have about population growth, with lack of infrastructure and lack of employment opportunities the key concerns. It is interesting to note that employment prospects appear to be a double-edged sword when it comes to how Ballarat people view population growth – on one hand they welcome the opportunities for employment that come with population growth but fear that there will be greater competition for those opportunities. Other issues of concern include traffic congestion, increased crime, a lowering of housing affordability/ availability and the pressure of community services and schools. Compared with 2016, the 2017 results showed an overall decrease in the proportion of Ballarat people who were concerned about population growth (81% in 2016 down to 75% in 2017). Figure 10: Concerns about population growth Q.5 What, if anything, concerns you about this population growth?

2016

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

%

%

%

%

%

No concerns

19

25

21

27

27

Employment/ unemployment

22

14

13

11

18

Infrastructure - NFI

23

14

13

16

13

Traffic congestion/ management

17

11

11

10

11

Crime - drugs, graffiti

14

10

14

6

9

Public transport

7

7

7

7

7

Other

2

7

9

9

4

Roads

3

6

5

7

6

Housing affordability/ availability

11

6

5

3

9

5

4

7

3


Parking* Over development

3

4

4

6

3

Have concerns but can't name them

4

4

4

4

5

Water supply/ resources

3

4

4

3

4

The kind of people/ ethnics

2

4

6

1

3

Schools

8

3

4

3

2

Services/ facilities

10

2

4

2

2

Too many people/ overcrowding

5

2

1

5

2

Health services/hospital*

2

3

2

1

Lack of planning

1

1

2

1

1

1

2

1

Resources - food, gas, electricity*

1

1

1

1

Youth - activities, jobs, belonging*

0.3

0

0.2

1

Loss of Ballarat identity - becoming too metro

4


42

Major projects

4 Major projects Survey respondents were asked questions about their awareness of the following major projects that the Council has recently completed: • • • • • • • • • • • • •

All-inclusive play space at Victoria Park with multiple zones for people with a disability Ballarat Botanical Gardens Fernery - Redevelopment Ballarat Regional Soccer Facility development Ballarat West Employment Zone – industrial estate adjacent to Ballarat Airport Civic Hall – Redevelopment works Eureka Aquatic Centre - outdoor water play facility Eureka Stadium redevelopment Kindergarten new buildings and redevelopment Livestock saleyards – future location has been determined Marty Busch Recreation Reserve - Redevelopment New indoor 50 metre pool - Gillies Street North Sebastopol Library – Redevelopment Western Link Road - links the Western Freeway to the Midland Highway

They were also asked to rate the success of each project they were aware of.

43

17

18

Major projects Figure 11 shows that there was a low level of unprompted awareness of major projects completed by the Council. Respondents were more likely to be aware of the Civic Hall redevelopment works (around 1 in 4 people) and the Eureka Stadium redevelopment (around 1 in 5). Fewer than 1 in 10 were aware of other major projects without any prompting. Awareness improved substantially after prompting. The major projects that have gained the highest levels of unprompted awareness include the decision on the future use of Civic Hall and the Eureka Stadium redevelopment. Lower levels of awareness were evident for the Marty Busch Recreation Reserve redevelopment, Sebastopol Library redevelopment and the Kindergarten new buildings and redevelopment. Figure 11: Awareness of major projects completed by the Council Q.6/7 Can you think of any major facilities or works that the Council has completed – UNPROMPTED & PROMPTED Base: All respondents (n=800)

2017 Unprompted 2017 Prompted 24%

Civic Hall – Redevelopment works* All-inclusive play space at Vic Park with disability zones

6%

70%

Livestock saleyards – future location has been determined

5%

69% 17%

Eureka Stadium redevelopment

Eureka Aquatic Centre - outdoor water play facility 3%

5%

72%

69%

72%

68%

71% 70% 52%

51%

6%

51%

46%

49%

46%

Ballarat Regional Soccer Facility development

38%

Marty Busch Recreation Reserve - Redevelopment Sebastopol Library – Redevelopment

31%

Kindergarten new buildings and redevelopment

30% 12%

Other They haven’t done anything

74%

65%

Ballarat Botanical Gardens Fernery - Redevelopment 1% West Empl Zone – industrial estate adjacent to airport

76%

55%

New indoor 50 metre pool - Gillies Street North 3%

West'n Link Road - links the West'n F'way to Midland H'way

82%

58%

6% 37%

Have delivered projects but can’t name them 0%

20%

40%

60%

Q.6 Can you think of any major facilities or works that the Council has completed? (UNPROMPTED) Q.7 Which of the following major projects are you aware of…? (PROMPTED) *Wording changed from: Civic Hall – decision has been made on the future use of the hall

44

80%

100%

Major projects

Figure 12 shows that there were variations in awareness of major projects across the three wards. People living in North Ward were more likely to have been aware of the future location of the Livestock Saleyards, new indoor 50 metre pool and the Ballarat West Employment Zone. People living in the Central Ward were less likely than those in the other wards to be aware of the kindergarten works. People living in South ward were more likely to be aware of the Sebastopol Library and the Eureka Stadium redevelopment but were less likely to be aware of the decision on future use of Civic hall and the redevelopment of the Ballarat Botanical Gardens Fernery. Figure 12: Awareness of major projects completed by the Council – by ward Q.7 Can you think of any major facilities or works that the Council has completed – UNPROMPTED & PROMPTED

2016


2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=295)

(n=245)

(n=260)

%

%

%

%

%

Civic Hall – Redevelopment works*

73

82

87

86

75

All-inclusive play space at Vic. Park with multiple zones for people with a disability

74

76

74

75

78

Livestock saleyards – future location has been determined

82

74

80

73

69

New indoor 50 metre pool - Gillies Street North

87

72

79

71

68


68

72

72

71

73

Eureka Aquatic Centre - outdoor water play facility

69

71

68

64

78

Western Link Road - links the Western Freeway to the Midland Highway

75

70

74

66

69

52

59

58

41

Ballarat Botanical Gardens Fernery - Redevelopment B’rat West Employment Zone – industrial estate adjacent to the B’rat Airport

50

51

64

42

46


67

49

49

50

49

Marty Busch Recreation Reserve - Redevelopment

38

40

35

39

Sebastopol Library – Redevelopment

31

19

27

44

31

32

24

34

Kindergarten new buildings and redevelopment * Wording changed from: Civic Hall – decision has been made on the future use of the hall

45

28

19

20

Major projects Figure 13 shows that several of the major projects completed by the Council in recent times have been deemed successful. In particular, the Victorian Park play facility was rated as being the most successful of all major projects. Also rated as highly successful were the Ballarat Regional Soccer facility development, the Marty Busch Recreation Reserve redevelopment, the Ballarat Botanical Gardens Fernery redevelopment, the Sebastopol Library redevelopment and the kindergarten new buildings/redevelopment at five sites. Those that were seen to be less successful were the Ballarat West Employment Zone – industrial estate adjacent to the Ballarat Airport, Eureka Stadium redevelopment, Eureka Aquatic Centre - outdoor water play facility, Western Link Road - links the Western Freeway to the Midland Highway, and the New indoor 50 metre pool - Gillies Street North. The Civic Hall redevelopment works and the location of the livestock saleyards were rated as being unsuccessful. Figure 13: Ratings of the success of major projects - current year Q.8 How would you rate the success of the (INSERT NAME OF PROJECT) project? Base: All respondents (excluding 'Don't know')

2017

All-inclusive play space at Vic Park with disability zones (n=545)

8.6

Ballarat Regional Soccer Facility development (n=385)

7.8

Marty Busch Recreation Reserve - Redevelopment (n=264)

7.8

Ballarat Botanical Gardens Fernery - Redevelopment (n=214)

7.6

Sebastopol Library – Redevelopment (n=434)

7.6

Kindergarten new buildings and redevelopments at 5 sites (n=201)

7.6

New indoor 50 metre pool - Gillies Street North (n=433)

7.4

West'n Link Road - links the West'n F'way to Midland H'way (n=498)

7.4

Eureka Aquatic Centre - outdoor water play facility (n=398)

7.3

Eureka Stadium redevelopment (n=445)

7.0

West Empl Zone – industrial estate adjacent to airport (n=363)

6.9

Livestock saleyards – future location has been determined (n=505)

4.7

Civic Hall – Redevelopment works* (n=618)

4.5 3.0

4.0

5.0

6.0

7.0

8.0

9.0

10.0

Mean out of 10

Q.8 How would you rate the success of the following projects…? *Wording changed from: Civic Hall – decision has been made on the future use of the hall

46

Major projects Figure 14 provides time series comparisons for rating of the perceived success of major projects. It shows that although perceptions around the Civic Hall redevelopment are quite negative, there has been an improvement since a decision has been made about its future use. Conversely there have been decreases in the perceptions of the success of the Ballarat Regional Soccer facility development and the kindergarten new building and redevelopment. Figure 14: Ratings of the success of major projects - time series Q.8 How would you rate the success of the (INSERT NAME OF PROJECT) project? New indoor 50 metre pool - Gillies Street North


Q.8 How would you rate the success of the following projects…? 10.0


Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.4

7.6

7.0

6.0

7.4

7.3

2016

2017

6.0

5.0

5.0 2017

2016

Base: Aware of project (excluding 'Don't know')



West'n Link Rd - links West'n F'way to the Midland H'way Q.8 How would you rate the success of the following projects…?


Mean out of 10

10.0

Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.0 7.2

Mean out of 10

7.5

7.4

2016

2017

7.0

6.0

6.0

5.0

5.0 2016

2017



All-inclusive play space at Victoria Park

Livestock saleyards

Q.8 How would you rate the success of the following projects…?


10.0 8.0

10.0

Mean out of 10

8.6

Mean out of 10

8.0

8.6

6.0

6.0

4.0

4.0

2.0

2.0

0.0

4.8

4.7

2016

2017

0.0 2016

2017



47

21

22

Major projects Figure 14 continued: Ballarat West Employment Zone

Civic Hall – Redevelopment works



10.0

10.0

Mean out of 10

8.0 6.0

Mean out of 10

8.0 6.9

6.9

6.0

4.0

4.0

2.0

2.0

0.0

4.5 3.2

0.0 2016

2017


2016

2017



Kindergarten new buildings and redevelopments at 5



10.0

10.0

Mean out of 10

8.0

8.0 8.1

6.0

7.8

8.3

4.0

2.0

2.0

0.0

7.6

6.0

4.0

0.0 2016

2017


2016


Marty Busch Recreation Reserve - Redevelopment Q.8 How would you rate the success of the following projects…? 10.0

Mean out of 10

8.0

Mean out of 10

8.0 7.6

6.0

4.0

2.0

2.0

0.0

7.8

6.0

4.0

0.0 2016

2017


2016 Base: Aware of project (excluding 'Don't know')

Sebastopol Library – Redevelopment Q.8 How would you rate the success of the following projects…? 10.0

2017


Ballarat Botanical Gardens Fernery - Redevelopment 10.0

Mean out of 10

Mean out of 10

8.0 7.6

6.0 4.0 2.0 0.0 2016 Base: Aware of project (excluding 'Don't know')

2017

48

2017

Major projects

23

Figure 15 provides a ward analysis of the perceived success of the major projects. This shows that people living in South Ward are more positive towards the following major projects:

• • • •

Marty Busch Recreation Reserve - Redevelopment Eureka Stadium redevelopment Ballarat West Employment Zone Civic Hall – Redevelopment works

However, people living in Centre Ward are less positive about the kindergarten new buildings and redevelopment than people living in the other wards. Figure 15: Ratings of the success of major projects – by ward Q.8 How would you rate the success of the (INSERT NAME OF PROJECT) project?

2016

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

%

%

%

%

%

All-inclusive play space at Victoria Park

8.6

8.6

8.5

8.6

8.7


8.1


7.8

7.6

7.9

7.9

Marty Busch Recreation Reserve - Redevelopment

7.8

7.5

7.6

8.1

Ballarat Botanical Gardens Fernery - Redevelopment

7.6

7.7

7.6

7.4

7.6

7.8

8.1

7.2

7.6

7.4

7.4

7.6

Kindergarten new buildings and redevelopments at 5 sites

8.3

Sebastopol Library – Redevelopment New indoor 50 metre pool - Gillies Street North

7.6

7.4

7.4

7.3

7.5

Western Link Rd - links Western F’way to the Midland H'way

7.5

7.4

7.5

7.5

7.2


7.4

7.3

7.0

7.6

7.4


7.2

7.0

6.6

6.9

7.5

Ballarat West Employment Zone

6.9

6.9

6.7

6.7

7.2

Livestock saleyards

4.8

4.7

4.2

5.0

4.8

Civic Hall – Redevelopment works

3.2

4.5

4.1

4.5

5.0

49

24

Events

5 Events Survey respondents were asked questions about their awareness of and attendance at the following events that the Council delivers: • • • • • • • •

Archibald Prize exhibition at the Art Gallery of Ballarat Ballarat Winterlude Begonia Festival Christmas Decorations Ferris Wheel Cycling Road Nationals that starts in Ballarat CBD Heritage Weekend Summer Sundays White Night

They were also asked to rate each event they had attended. Figure 16 shows that the Begonia Festival has the most traction as the event that first comes to mind when Ballarat people think of special events that the City of Ballarat delivers for the community. Before prompting almost 1 in 2 (47%) recalled this event and after prompting there was almost no one who could not recall this event. Similarly, White Night enjoyed a high level of unprompted and prompted awareness. A majority of people were aware of all other events with the exception of Summer Sundays. Figure 16: Awareness of special events that the City of Ballarat delivers for the community Q.9/10 Can you name any special events that the City of Ballarat delivers for the community – UNPROMPTED & PROMPTED 2017 Unprompted 2017 Prompted

Base: All respondents (n=800)

Begonia Festival

47%

White Night

31%

Heritage Weekend

8%

Ballarat Winterlude

8%

81%

60%

17%

Archibald Prize exhibition at Art Gallery

86%

69%

80%

72%

72%

64%

Christmas Decorations Ferris Wheel*

70%

68%

Summer Sundays

49%

47%

Other

90%

59%

20%

Cycling Road Nationals that starts in Ballarat CBD

99%

52%

15%

They don’t deliver any special events 3% Have delivered events but can’t name them

18% 0%

20%

40%

60%

Q.9 Can you name any special events that the City of Ballarat delivers for the community? (UNPROMPTED) Q.10 Which of the following events are you aware of…? (PROMPTED) * Wording changed from: Christmas Decorations

50

80%

100%

Events Figure 17 shows that awareness of special events did not vary significantly across wards with the exception of the Cycling Road Nationals event which was more likely to have been noticed by those living in the North Ward. Figure 17: Awareness of special events that the City of Ballarat delivers for the community – by ward Q.9/10 Can you name any special events that the City of Ballarat delivers for the community – UNPROMPTED & PROMPTED

2016


2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=295)

(n=245)

(n=260)

%

%

%

%

%

100

99

100

95

99

90

89

90

90

Begonia Festival White Night^ Cycling Road Nationals that starts in Ballarat CBD

88

86

92

83

81

Heritage Weekend

88

80

85

75

80

Archibald Prize exhibition at the Art Gallery of Ballarat

76

80

84

81

77

Ballarat Winterlude

63

72

71

66

77

Christmas Decorations Ferris Wheel*

94

70

75

70

66

49

52

51

45

Summer Sundays^ * Wording changed from: Christmas Decorations ^ New categories 2017

Figure 18 shows the proportion of those aware of each event who have been to the event in recent years. At least 3 in 10 of those who were aware of each event had attended in recent years. The Christmas Decorations Ferris Wheel (70% of those aware of the event) and the Begonia Festival (66% of those aware of the event) were the most popular. These were followed by Heritage Weekend and White Night. Figure 18: Have you been to (NAME OF EVENT) in recent years Q.11 Have you been to (NAME OF EVENT) in recent years? Base: Aware of event

2017

Christmas Decorations Ferris Wheel* (n=554)

70%

Begonia Festival (n=795)

66%

Heritage Weekend (n=647)

52%

White Night (n=704)

51%

Archibald Prize exhibition at Art Gallery (n=649)

42%

Summer Sundays (n=403)

40%

Cycling Road Nationals that starts in Ballarat CBD (n=701)

39%

Ballarat Winterlude (n=548)

37% 0%

Q.11 Have you been to [NAME OF EVENT] in recent years?

51

20%

40%

60%

80%

100%

25

26

Events Figure 19 shows that all events rated well with the lowest being the Cycling Road Nationals (7.7 out of 10) and the Begonia Festival (7.8 out of 10). Those who attended White Night reported a very high rating of 9.0 out of 10 for this event. Figure 19: Ratings of the events attended - current year Q.12 How would you rate the (INSERT NAME OF EVENT)? Base: Been to event in recent years (excluding 'Don't know')

2017

White Night (n=340)

9.0

Archibald Prize exhibition at the Art Gallery of Ballarat (n=313)

8.4


8.2


8.2


8.1


8.0


7.8


7.7 5.0

6.0

Q.12 How would you rate the (NAME OF EVENT)?

7.0

8.0

9.0

10.0

Mean out of 10

* Wording changed from: Christmas Decorations

52

Events Figure 20 provides a time series comparison for those events which were also rated in 2016. It shows that there have been statistically significant decreases in ratings for the Archibald Prize exhibition (8.4 down from 8.7) and the Cycling Road Nationals (7.7 down from 8.3). Figure 20: Ratings of the events attended - time series Q.12 How would you rate the (INSERT NAME OF EVENT)? Begonia Festival

Ballarat Winterlude

Q.12 How would you rate the (NAME OF EVENT)? 10.0


Mean out of 10

9.0

9.0

8.0

8.0

7.0

7.8

7.7

2017

Base: Been to event in recent years (excluding 'Don't know')

2017


Archibald Prize exhibition at the Art Gallery of Ballarat

Cycling Road Nationals that starts in Ballarat CBD



Mean out of 10

9.0

Mean out of 10

9.0 8.7

8.0

8.4

7.0

7.0

6.0

6.0

5.0

8.3 7.7

5.0 2016

2017

2016


2017


Heritage Weekend

Christmas Decorations Ferris Wheel



Mean out of 10

9.0 8.0

2016

5.0 2016

10.0

8.1

6.0

5.0

8.0

8.2 7.0

6.0

10.0

Mean out of 10

Mean out of 10

9.0

8.2

8.0 8.2

7.0

7.0

6.0

6.0

5.0

7.8

8.0

2016

2017

5.0 2016

2017



53

27

28

Events Figure 20 continued:

10.0

White Night

Summer Sundays



Mean out of 10

9.0

Mean out of 10

9.0 9.0

8.0

8.0

7.0

7.0

6.0

6.0

8.2

5.0

5.0 2016

2017

2016


2017


Figure 21 shows that people living in the Central Ward provided lower ratings for the Ballarat Winterlude compared with people living in the other wards. Also, people living in the South Ward provided substantially lower ratings compared with other wards for the Archibalds Prize Exhibition, the Cycling Road Nationals and the Summer Sundays. Figure 21: Ratings of the events attended – by ward Q.12 How would you rate the (INSERT NAME OF EVENT)?

2016

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

Mean

Mean

Mean

Mean

Mean


7.7

7.8

7.5

7.8

8.0


8.2

8.1

8.1

7.7

8.3

Archibald Prize exhibition at the Art Gallery of Ballarat (n=313)

8.7

8.4

8.8

8.8

7.7


8.3

7.7

7.9

8.0

7.4


8.2

8.2

8.1

8.2

8.2


7.8

8.0

7.8

7.8

8.2

White Night (n=340)

9.0

8.6

8.9

9.2


8.2

8.5

8.3

7.5


* Wording changed from: Christmas Decorations

54

Events Figure 22 shows that in the 12 months leading up to the survey, 50% of Ballarat people reported that they had visited the Art Gallery of Ballarat, and this was followed by Her Majesties Theatre (43%). Overall 71% had visited at least one of the named venues in the 12 months leading up to the survey. Figure 22: Venues visited in past 12 months Q.13 In the last 12 months have you visited …? Base: All respondents (n=800)

2017

The Art Gallery of Ballarat

50.4

Her Majesties Theatre

43.3

Museum of Austraian Democracy at Eureka

27.1

A Live Music event at MADE, AGB or HMT

16.9

(None of these)

29.3 0%

20%

40%

60%

80%

100%

Q.13 In the last 12 months have you visited …? (NEW QUESTION 2017)

Figure 23 shows the ratings of those who had visited one of the named venues. High ratings were provided for all venues except the Museum of Australian Democracy at Eureka which was rated substantially lower at 7.2 out of 10. Figure 23: Ratings of venues visited in past 12 months Q.14 How would you rate your experience at (NAME OF VENUE)? Base: Been to venue in recent years (excluding 'Don't know')

2017

Her Majesties Theatre (n=356)

8.5

A Live Music event at MADE, AGB or HMT (n=170)

8.4

The Art Gallery of Ballarat (n=414)

8.3

Museum of Austraian Democracy at Eureka (n=215)

7.2 5.0

6.0

7.0

Q.14 How would you rate your experience at (NAME OF VENUE)? (NEW QUESTION 2017)

55

8.0

9.0

10.0 Mean out of 10

29

Satisfaction

30

6 Satisfaction Survey respondents were asked questions about their satisfaction with Council’s: • • • •

Overall performance Advocacy and engagement Customer service Performance in delivering a range of services

6.1 Overall performance Figure 24 shows that satisfaction with the Council’s overall performance is at a moderate level in 2017 with an index score of 68.0 (out of 100). Those living in the North Ward were the comparatively less satisfied with a score of 66.0 compared with the South Ward at 68.7 and the Central Ward at 69.7. Ballarat shows a substantially higher perception of overall Council performance when compared with other Victorian regional centres (57 out of 100 representing a low satisfaction level)1. The 2017 result for Ballarat represents a statistically significant increase compared with the 2016 score of 64.8 (out of 100). Figure 24: Perceptions of overall Council performance Q.15 Thinking very broadly about the City of Ballarat’s service performance overall over the last 12 months, would you describe it as Very good, Good, Average, Poor, or Very poor? Base: All respondents (excluding 'Not applicable' and 'Don't know')

Ballarat 2016 (n=795)

64.8

Regional Centres 2017*

57.0

Ballarat 2017 (n=778)

68.0

Central Ward (n=241)

69.7

South Ward (n=254)

68.7

North Ward (n=283)

66.0 50.0

60.0

70.0

80.0

90.0

100.0 Index out of 100

Q.15 Thinking very broadly about the City of Ballarat’s service performance overall over the last 12 months, would you describe it as…? *Sample size unavailable from LGV report

1

The question on the Community Satisfaction Survey (CSS) coordinated by Local Government Victoria (LGV) was: “On balance, for the last 12 months, how do you feel about the performance of council, not just on one or two issues, but overall across all responsibility areas?” Caution should be used when comparing Ballarat’s results with this question.

56

Satisfaction Figure 25 provides a demographic analysis of overall satisfaction with Council’s performance. Notable variations included lower satisfaction for males, middle age groups, couples with no children at home and those who speak a language other than English. Figure 25: Perceptions of overall Council performance changes over time – current year Q.15 Thinking very broadly about the City of Ballarat’s service performance overall over the last 12 months, would you describe it as…?

Base: All respondents (excluding 'Not applicable' and 'Don't know') (n=781)

Male

2017

64.7

Female

71.0

18-34

70.9

35-44

66.7

45-54

66.3

55-64

65.3

65-74

68.0

75+

68.6

Couple with children at home

68.9

Single parent with children at home

69.5

Couple with no children at home

63.6

Single household

69.1

Group/ other household

72.6

Speak a LOTE

61.1

Speak English only

68.5 50.0

60.0

70.0

80.0

Q.15 Thinking very broadly about the City of Ballarat’s service performance overall over the last 12 months, would you describe it as…?

57

90.0


31

32

Satisfaction Figure 26 confirms that more Ballarat people in 2017 have felt that the direction of the City of Ballarat’s overall performance has improved compared with 2016. Figure 26: Perceptions of overall Council performance changes over time – time series Q.16 Over the last 12 months, what is your view of the direction of the City of Ballarat’s overall performance? Has it IMPROVED, STAYED THE SAME or DETERIORATED? 2016 (n=805) 2017 (n=800)


31%

Improved

46% 51%

Stayed the same

44% 16%

Deteriorated

11% 0%

20%

40%

60%

80%

100%

Q.16 Over the last 12 months, what is your view of the direction of the City of Ballarat’s overall performance? Has it improved, stayed the same or deteriorated?

Figure 27 shows that around 3 in 10 of the Ballarat people (46%) felt that the Council’s performance has improved over the last 12 months. A total of 11% felt the Council’s performance had deteriorated and hence the net improvement can be calculated (improved minus deteriorated) at 35 percentage points (up from 16 percentage points). People from the North Ward were less likely to have felt that there had been an improvement with a net improvement at 27 percentage points. Figure 27: Perceptions of overall Council performance changes over time – by ward Q.16 Over the last 12 months, what is your view of the direction of the City of Ballarat’s overall performance? Has it IMPROVED, STAYED THE SAME or DETERIORATED? Base: All respondents (excluding 'Don't know')

Improved 2017 Total (n=800)

Stayed the same

46%

North Ward (n=295)

44%

39% 49%

South Ward (n=260)

50% 10%

20%

11%

49%

Central Ward (n=245)

0%

Deteriorated

12% 40%

11%

42% 30%

40%

50%

60%

70%

9% 80%

90%

100%

Q.16 Over the last 12 months, what is your view of the direction of the City of Ballarat’s overall performance? Has it improved, stayed the same or deteriorated?

58

Satisfaction

6.2 Advocacy and engagement Figure 28 shows that the Ballarat community has a low level of satisfaction with the Council’s performance on the three indicators of advocacy and engagement, however there has been a statistically significant improvement since 2016 for each indicator. The Ballarat scores are higher than the Victorian regional centre average for 2017.

Figure 28: Performance on advocacy and engagement Q.17 How has Ballarat Council performed on (READ IN RESPONSIBILITY AREA) over the last 12 months? Ballarat 2016

Base: All respondents (excluding 'Not applicable' and 'Don't know')

Regional Centres 2017* Ballarat 2017 51.0 Community consultation and engagement (n=740)

52.0 58.0 52.4

Lobbying on behalf of the community (n=658)

54.0 57.2 53.8

Decisions made in the interest of the community (n=735)

54.0 56.5 40.0

50.0

60.0

70.0

80.0

90.0

100.0

Index out of 100

Q.17 How has Ballarat Council performed on [RESPONSIBILITY AREA] over the last 12 months? *Sample size unavailable from LGV report

Figure 29 shows that on these indicators of advocacy and engagement, there was little variation across wards. Figure 29: Performance on advocacy and engagement – by ward Q.17 How has Ballarat Council performed on (READ IN RESPONSIBILITY AREA) over the last 12 months?

2016

2017

Total

Total

North Ward

Central Ward

South Ward

(n=805)

(n=800)

(n=287)

(n=250)

(n=263)

Index

Index

Index

Index

Index

Community consultation and engagement

53.8

58.0

56.0

57.7

60.2

Decisions made in the interest of the community

52.4

57.2

54.0

58.0

59.7

Lobbying on behalf of the community

51.0

56.5

52.3

56.9

60.1


59

33

34

Satisfaction Survey respondents were asked to provide a specific example where they believed the Council had not performed well in making decisions in the interest of the community. Figure 30 shows that the decision making around the future use of Civic Hall was a key source of negativity towards the Council’s performance in advocacy and engagement. Following this was the example of the livestock saleyards. Other than these two specific examples, survey respondents provided general comments about the Council being indecisive and extravagant with public funds. Around 1 in 3 respondents (36%) could not provide any specific examples (compared with 29% in 2016). Figure 30: Examples of poor performance in advocacy role Q.18 Can you provide any specific examples where you believe the Council has not performed well in making decisions in the interest of the community?

2017

Base: Rated decisions made in the interest of the community less than 'very good'

Total

North Ward

Central Ward

South Ward

(n=696)

(n=256)

(n=212)

(n=228)

%

%

%

%

Civic Hall

29

32

32

23

Saleyards/ Stockyards

17

22

14

14

Indecisive/ take too long - issue with decisions made

12

16

14

8

Parking*

7

3

10

9

Council spending - wasting money, overseas trips, personal use

7

10

8

4

Infrastructure

6

8

4

6

The Railway Precinct

6

4

8

5

Prioritise/ listen to/ consider the needs of all the communities in the council

5

7

5

3

Communication and consultation

3

2

5

3

Services / facilities*

3

2

6

2

Public transport

3

2

5

1

Rates

3

2

4

2

Green waste/ recycling bins

2

3

4

1

Eureka Stadium*

1

2

2

0.2

Aquatic centre/ Swimming pools

1

0

2

1

Managing/ maintaining/ preserving heritage

0.3

0.3

0.4

0.1

Tourist Information Centre/ Visitors Centre

0.2

0

0.4

0.2

Other

9

12

8

7

No/ can't think of any

36

32

30

43


60

Satisfaction

6.3 Customer service Over the last 12 months, a total of 44% of survey respondents reported that they had contacted the Council (refer Figure 31). Figure 31: Contact with the Council Q.19 Over the last 12 months, have you or any member of your household had any contact with the Ballarat Council? 2016 (n=805) 2017 (n=800) 56.0

Have NOT had contact with Council

55.6 44.0

Have had contact with Council

44.4 0%

20%

40%

60%

80%

100%

Q.19 Over the last 12 months, have you or any member of your household had any contact with the Ballarat Council?

Of the 352 survey respondents who had contacted Council, there was a moderate level of satisfaction with the customer service they received (refer Figure 32) and this was in line with other Victorian regional centres, and slightly higher than the score received in 2016. Figure 32: Perceptions of Council’s customer service Q.20 Thinking of the most recent contact, how would you rate Ballarat Council for customer service. Please keep in mind we do not mean the outcome but rather the actual service that was received. Was it …? Ballarat 2016 (n=382)

Base: Had contact over the last 12 months (excluding 'Not applicable' and 'Don't know')

Regional Centres 2017* Ballarat 2017 (n=389) 68.9 Customer service

72.0 70.5 50.0

60.0

70.0

80.0

90.0

Q.20 Thinking of the most recent contact, how would you rate Ballarat Council for customer service. Was it …? *Sample size unavailable from LGV report

61


35

36

Satisfaction

6.4 Performance in delivering a range of services Survey respondents were asked questions about their usage of and satisfaction with the following Council services: • • • • • • • •

Libraries located in the City of Ballarat Planning services Maternal and child health services Parks and gardens Kindergartens Recreational or sporting grounds and facilities Waste Collection Elderly Services

Figure 33 shows that the proportion of people who use these Council services ranges from 84% for waste collection down to 11% for elderly services and kindergartens. Figure 33: Usage of Council services Q.21 In the last 12 months have you used (INSERT SERVICE)? 2016 (n=805)

Base: All respondents (n=800)

2017 (n=800) 90%

Waste Collection

84% 80%

Parks and gardens

75% 60%

Recreational or sporting grounds and facilities

56% 39%

Libraries located in the City of Ballarat

44% 9%

Maternal and child health services

14% 11%

Planning services

13% 8%

Elderly Services

11% 12%

Kindergartens

11% 0%

20%

40%

Q.21 In the last 12 months have you used…?

62

60%

80%

100%

Satisfaction Users of each Council service were asked to rate their perceptions of Council’s delivery of the service. Figure 34 shows that there is a high or very high level of satisfaction with almost all of the Council services. Those who had used planning services however, reported a low level of satisfaction with an index score of 63.0 (out of 100). Figure 34: Perceptions of Council’s service delivery - current year Q.22 How would you rate the performance of Council for [INSERT SERVICE]? Would you rate it as …? 2017

Base: Used service in the last 12 months (excluding 'Not applicable' and 'Don't know')

Libraries located in the City of Ballarat (n=309)

89.5

Parks and gardens (n=575)

87.8

Recreational or sporting grounds and facilities (n=375)

85.6

Maternal and child health services (n=49)

84.2

Waste Collection (n=729)

82.1

Kindergartens (n=43)

81.4

Elderly Services (n=123)

76.8

Planning services (n=93)

63.0 50.0

60.0

70.0

80.0

90.0

100.0

Index out of 100

Q.22 How would you rate the performance of Council for [INSERT SERVICE]? Would you rate it as …?

Figure 35 provides time series comparison with 2016 results. There has been a statistically significant improvement in satisfaction from users of planning services in 2017. Figure 35: Perceptions of Council’s service delivery - time series Q.22 In the last 12 months have you used (INSERT SERVICE)? Libraries located in the City of Ballarat

Planning services



100.0


Index out of 100

90.0

90.0 89.4

89.5

80.0

80.0

70.0

70.0

60.0

60.0

50.0

50.0 2016

2017

63.0 54.5 2016



63

2017

37

38

Satisfaction Figure 35 (cont.) also shows that there have been statistically significant increases in satisfaction amongst users of waste collections, parks and gardens and recreational or sporting grounds and facilities in 2017. A statistically significant decrease was evident for users of elderly services.

Maternal and child health services

Parks and gardens



100.0


Index out of 100

90.0

90.0 87.6

80.0

84.2

80.0

70.0

70.0

60.0

60.0

87.8

85.0

50.0

50.0 2016

2016

2017


2017


Kindergartens

Recreational or sporting grounds and facilities



100.0


Index out of 100

90.0

90.0

80.0 70.0

85.6

80.0 78.4

81.5

81.4 70.0

60.0

60.0

50.0

50.0 2016

2017


2016

2017


Waste Collection

Elderly Services



100.0


Index out of 100

90.0

90.0

80.0 70.0

79.0

82.1

80.0

85.9 76.8

70.0

60.0

60.0

50.0

50.0 2016


2017

2016 Base: Used service in the last 12 months (excluding 'Not applicable' and 'Don't know')

64

2017

Satisfaction Survey respondents were asked questions about their satisfaction with the following Council services: • • • •

The maintenance and renewal of local roads The maintenance and renewal of footpaths Waste and recycling collections The condition of sealed local roads in your area

Figure 36 shows that whilst waste and recycling collections are perceived to be performed well by the Council, the remaining infrastructure service delivery for the condition of sealed roads and maintenance & renewal of footpaths and local roads were all rated at low levels. Figure 36: Perceptions of Council’s infrastructure service delivery - current year Q.23 How would you rate the performance of Council for (INSERT SERVICE)? Base: All respondents (excluding 'Not applicable' and 'Don't know')

2017

Waste and recycling collections (n=782)

78.6

The maintenance and renewal of footpaths (n=737)

57.1

The condition of sealed local roads in your area (n=784)

54.7

The maintenance and renewal of local roads (n=783)

50.5 50.0

60.0

70.0

80.0

90.0

100.0

Index out of 100

Q.23 How would you rate the performance of Council for (INSERT SERVICE). Would you rate their performance as…?

Figure 37 provides time series comparison with 2016 results. There has been a statistically significant improvement in satisfaction with waste and recycling in 2017. However there has been a statistically significant decrease in satisfaction with the condition of sealed local roads. Figure 37: Perceptions of Council’s infrastructure service delivery - time series Q.23 How would you rate the performance of Council for (INSERT SERVICE)?

The maintenance and renewal of local roads

The maintenance and renewal of footpaths



100.0


Index out of 100

80.0

80.0

60.0

60.0

40.0

52.3

40.0

50.5

20.0

55.8

54.7

2016

2017

20.0

0.0

0.0 2016

2017



65

39

40

Satisfaction

The condition of sealed local roads in your area

Waste and recycling collections



100.0


Index out of 100

80.0

80.0

60.0

60.0 58.9

40.0

57.1

75.5

78.6

2016

2017

40.0

20.0

20.0

0.0

0.0 2016

2017



Figure 38 provides responses to a new question introduced in 2017 regarding perceptions of the performance of current Councillors. An overall index rating of 61.5 (out of 100) indicates that there is some room form improving the perceptions of Ballarat people towards their current Councillors. Figure 38: Rating of Councillors Q.24 Overall, how would you rate the performance of the current Councillors. Would you rate their performance as Very good, Good, Average, Poor, Very poor? (NEW QUESTION 2017) Base: All respondents (excluding 'Not applicable' and 'Don't know')

2017

Councillor performance (n=709)

61.5

50.0

60.0

70.0

80.0

90.0

Q.24 Overall, how would you rate the performance of the current Councillors. Would you rate their performance as…? (NEW QUESTION 2017)

66

100.0

Index out of 100

Communications

7 Communications When asked where they typically access their daily news, The Courier was the main mode mentioned, followed by online sources and television (WIN and Prime Seven) as shown in Figure 39. Figure 39: Modes for accessing daily news Q.25 How you typically access the daily news?

2016 Total

2017 Total

(n=805)

(n=800)

%

%

Newspaper – The Courier

42

37

Online – Other

30

24

Television – Win

25

20

Social media – facebook, twitter, instagram etc.

16

19

Television – Prime Seven

20

16

Television – ABC

12

12

Newspaper – Herald Sun

15

12

Online – News.com.au

9

8

Newspaper – The Age

9

7

Television – Other

6

5

Radio – 3BA

3

4

Radio – Other

4

4

Television – SBS

3

4

Newspaper – Other

1

3

Radio – ABC

3

3

Radio – Station not specified

7

2

Television – Southern Cross 10

3

2

Don’t access the daily news

3

1

0.5

0.1


Other

67

41

42

Communications Ballarat people prefer to receive Council news and updates via the Council myballarat magazine, The Courier newspaper and via social media (refer Figure 40). Figure 40: Preferences for accessing Council news and updates Q.26 Thinking about Council activities, by what method would you like the Council to provide news and updates to you about its activities, services and facilities?


2016 Total

2017 Total

(n=805)

(n=800)

%

%

The Council myballarat magazine delivered by post*

32

Newspaper – The Courier

22

22

Social media – facebook, twitter, instagram etc.

17

20

Radio

6

10

Television

9

9

The Council myballarat magazine delivered by email*

7

A Council letter to the household delivered by post*

7

A Council letter to the household delivered by email*

5

myBallarat Magazine

3

4

Online/ Council website

4

3

Newspaper – Other

2

2

Don't know

1

2

Other

3

1

Direct mail by post (newsletter, household letter)

39

Email (newsletter, household letter)

17

Don’t want Council to provide information

8


68

APPENDIX

COMMUNITY PERCEPTIONS SURVEY QUESTIONS 2017

69

43


13 September 2017

9.2. GRANT APPLICATIONS WEST VIC ACADEMY OF SPORT, BALLARAT FNL AND BALLARAT HOCKEY Division: Director: Author/Position:

Community Development Neville Ivey Mark Patterson - Executive Manager Sport and Active Living

OFFICER RECOMMENDATION Council resolves to: 1. Approve a Ballarat Football and Netball League (BFNL) Strategic Partnership Grant valued at $5,000 (excl. GST) per annum for 3 years. 2. Approve a West Vic Academy of Sport Strategic Partnership Grant at $10,000 (excl. GST) per annum for 3 years. 3. Approve a 2017 Hockey Ballarat Sporting Grant for $10,000 (excl. GST). 4. Acknowledge the important role each of these major sporting organisations plays in the sporting sector in Ballarat. 5. Note that this funding will be provided with conditions relevant to the Strategic Partnerships Grant Program, conditions include but are not limited to; a. All events, projects and activities must be based in the City of Ballarat or otherwise provide evidence that the project/event/activity will involve and support a significant amount of people from the municipality. b. Strategic Partnership Grant recipients are required to enter a Funding Agreement with Council that outlines reporting requirements and a mutually agreed evaluation framework that focuses on performance and outcome measures. c. Unless otherwise exempt, applicants are to demonstrate a minimum dollar for dollar contribution to the partnership through funds, sponsorship or in-kind support. d. Unless otherwise approved, a signed acquittal report must be submitted to Council annually. Organisations who fail to provide an acquittal report where required to do so will be ineligible for any further funding from Council.

70


13 September 2017

EXECUTIVE SUMMARY Ballarat Football Netball League is seeking to enter into a Strategic Partnership with the City of Ballarat and has requested $5,000 (excl. GST) per annum for three (3) years. The grant shall support the work of the League across its Women’s Football and Netball programs, Junior Football and senior football programs. Council has supported BFNL for many years and more recently by providing:  

Funding for the League’s annual representative program Community programs across schools and community groups in Ballarat

BFNL has supported Council over the years by providing:  

Access to meeting rooms Exposure promoting the City’s junior football across both male and female competitions

The BFNL boasts significant participation levels across each of its age and gender programs with a significant growth around its women’s programs, a trend that continues to challenge resources across the League. Key facts supporting the application and which align to the councils Sport and recreation Strategy include the following;        Ballarat FNL Netball Competition     Ballarat FNL Youth Girls Football  Competition    Ballarat FNL Junior Football Competition      Ballarat FNL Junior Netball Competition    Ballarat FNL Social Club - trading as "Ballarat Leagues Club" Ballarat FNL Senior Football Competition

12,000 Members in 2016 125,000 visitors in past year 11 Clubs 33 sides (Seniors, Reserves, Under 18's) 2,750 Club Members 900 Players Approx. 145,000 spectators in 2016 11 Senior Clubs, 44 sides 9 Junior Clubs, 45 sides 600 Players Approx. 15,000 spectators in 2016 12 clubs Approx 1,200 members 300 Players In excess of 10,000 spectators in 2016 9 Junior Clubs 8 Age Groups, 72 sides Approx. 2,500 members 2,000 Players In excess of 150,000 spectators in 2016 9 Junior Clubs 8 Age Groups, 72 sides Approx. 1,200 members 800 Players

71


13 September 2017

West Vic Academy of Sport is seeking to enter into a Strategic Partnership with the City of Ballarat and has requested $10,000 (excl. GST) per annum for three (3) years. The grant shall support the work of the Academy in the provision of support services delivered to an increasing number of young people and emerging athletes from the Ballarat region. In 2017 the Academy services 150 athletes and delivers 1022 services. The high-level services and programs provide a special pathways program for elite athletes in Ballarat who otherwise could not expect to compete at the levels that they do and remain domiciled in Ballarat. A summary of the very successful programming by the Vic West Academy of Sport has resulted in the following; 2016  

962 Services delivered. 52 Athletes competing at national Championships.

2017  

1022 Services delivered. 34 Athletes to national Championships as at May 2017.

Examples of the level of performance achieved by West Vic Academy athletes in 2017 include; 

Sam Rizzo (Wheel Chair Racing) – Qualified for World Junior Para Athletics Championships, Gold in the 800m and 1500m & silver in 100m 300m and 400m at Victorian Open Championships, IAAF Challenge -silver medal. Sam was recently awarded the West Vic male athlete of the year award.



Alanna Peart – (Race Walking) – Silver in U/16 3 km at National Junior Championships, Bronze in U/14 3km at Australian Roadwalk Championships and Gold in the U/14 1500mat Little Athletics Victorian Championships. Alanna was recently awarded the West Vic Academy female athlete of the year.

Hockey Ballarat is seeking a one-off grant of $10,000 (excl. GST) that will assist in the delivery of an innovative new hockey program targeted at recruiting new junior participants into the game. The Ballarat program will be delivered as part of a regional programming approach under the auspices of Hockey Victoria. The program is being supported by a number of neighboring LGA’s that, by sharing the costs and implementing a collaborative approach will enable hockey to implement this innovative program across a broad population including Ballarat. The program is aimed at both youth and adult participants of all genders, with or without hockey experience. The program is all about fun and participation and aligns strongly with the City of Ballarat Sport & Recreation Strategy objectives, primarily promoting healthy lifestyles and promoting accessibility and inclusion and specifically addresses the following objectives of the strategy Increase participation physical activity;  Increase the opportunities for all people regardless of ability to participate in recreational pursuits in Ballarat;  Provide diverse facilities for the people of Ballarat to participate in recreational activities;  Inspire all members of the Ballarat community to realise the importance of physical activity and recreation. 72


13 September 2017

RATIONALE On the 22 February 2017, Council adopted the City of Ballarat Grants Policy (R66/17). The purpose of the grants policy is to ensure that recipients are able to deliver quality programs, events, products and services which are of great benefit to Ballarat and which bring a wide range of social, environmental and economic returns to the City. Included in the Grants Policy was the Strategic Partnerships Grant Program, a non-competitive process to fund organisations or businesses to deliver Council identified initiatives which must align with community needs and Council’s Strategic Objectives, as articulated in the Council Plan. Ballarat Football Netball League is seeking to enter into a Strategic Partnership with the City of Ballarat and has requested $5,000 (excl. GST) per annum for three (3) years. Vic West Academy of Sport is seeking to enter into a Strategic Partnership with the City of Ballarat and has requested $10,000 (excl. GST) per annum for three (3) years Ballarat Hockey is seeking a one-off sports grant of $10,000 (excl. GST) that will facilitate the J-Ball new social version of hockey developed by Hockey Victoria in partnership with Vic health. It has been designed in a way that it can be played by anyone, regardless of their age, gender, whether they’ve played hockey before, or their fitness or skill level. It’s played on a smaller pitch and uses modified equipment to ensure participant safety and enjoyment. LEGISLATION, COUNCIL PLAN, STRATEGIES AND POLICY IMPACTS   

Charter of Human Rights and Responsibilities Act 2006; Local Government Act 1989; and City of Ballarat Council Plan 2017-2021

REPORTING AND COMPLIANCE STATEMENTS Implications Human Rights Social/cultural Environmental/Sustainability Economic Financial/Resources Risk Management Implementation and Marketing Evaluation and Review

Considered in Report? Yes Yes No No No Yes No

Implications Identified? Yes Yes No No No Yes No

No

No

Human Rights – It is considered that this report does not impact on any human rights identified in the Charter of Human Rights and Responsibilities Act 2006. Financial/Resources – The funding of these grants will require an allocation from the Strategic Partnership Grant and the sports grant program. There will be sufficient budget within the grant program from the coming 2017/18 financial year.

73


13 September 2017

Risk Management – If Council were to not provide grant funding to each of these groups, there is the potential for the organisation to seek numerous grants for lesser amounts and request fees for service when Council makes use of the facilities and staff however these opportunities will not enable the level of activity and the subsequent benefits the economy or sport generally within Ballarat. The mitigating measure for this risk is to ensure a robust agreement is in place that captures all costs and opportunities. OFFICERS DECLARATIONS OF INTEREST Council Officers affirm that no direct or indirect interests need to be declared in relation to the matter of this Report. REFERENCE DOCUMENTS 

Nil

ATTACHMENTS 1. 2. 3. 4.

BFNL Grant Application 2017 [9.2.1] West Vic Athlete of the Year Finalists 2017 [9.2.2] West Vic Grant Outline 2017 [9.2.3] Hockey Ballarat Grant Application 2017 [9.2.4]

74

75

76

77

78

79

80

81

82

83

84

85

86

87

88

89

90

91

92

93

94

95

96

97

98


13 September 2017

9.3. 2016/17 OUTDOOR POOLS Division: Director: Author/Position:

Community Development Neville Ivey Mark Patterson – Executive Manager Sport and Active Living

OFFICER RECOMMENDATION 1. Receive and note the annual outdoor pool usage report for 2016-17. 2. To allocate $400,000 for urgent repairs to the Eureka Pool necessary due to significant leakage.

EXECUTIVE SUMMARY The City of Ballarat continued to operate 4 outdoor pools and 2 splash park facilities in the 2016-17 season. This report provides an overview of the outdoor pool activity including attendances, operations, costs and the identification of some future works necessary to ensure the provision of ongoing quality services to the community. Eureka Aquatic Centre has had a very positive season with great feedback coming from the patrons regarding staff, water quality, grounds, water temperature and cleanliness of the facility. Many comments received were in the nature that the facility has continued the high standard of 2015/16 season in terms of management, cleanliness, upkeep and water quality and temperature. It was noted late in the 2016/2017 season that the Eureka Pool had begun to leak water. This is not uncommon in pools of this age (opened on 3 December 1972) and the situation was monitored with the intent of conducting an investigation at the conclusion of the season. Integrity tests completed by staff indicated a small leak resulting in minimal loss of water. This leak was to be remedied with the requirement of minor works only and the costs being covered in the Outdoors Pools Maintenance budget. The pool was refilled with further monitoring protocols put in place over Winter. In recent weeks the pool began to leak significant water and it has now been revealed that major works are required. It is estimated that these works would cost $400,000 to complete. This season is the second season that the splash pad has been open and continues to be well received by visiting patrons. The introduction of the correct outdoor Auto Vac in the 2014/15 season has continued to have a huge impact on the visual quality of the water, which has been an issue in previous years. This season was a lot cooler in December 2016 and January 2017 which did impact on the number of patrons visiting this season during these months compared with previous seasons. This season the POS system has been changed from the Centaman system to the Links POS System, despite some initial issues this change has been well received by staff with the ease of use of the system. There has been a continued problem with the internet connection dropping out for periods of time again this season. This has meant there continues to be discrepancies in the patronage numbers that are unavoidable.

99


13 September 2017

There were fewer school carnivals held at the facility this year, compared to previous years. This was due to the schools using the indoor 50m pool. The free VicSwim program held in early January 2017 was a great success and saw approximately 1000 patrons come through the gate in a three week period. This is something that we will continue to host in the coming years. 1.1 Black Hill Aquatic Centre The Black Hill Aquatic Centre has received a large amount of positive feedback throughout the entire season, through until its closure at the start of March. The weather has had an impact during the season with the pool being closed for a total of 23 days for the season all due to the weather and one day due to operational issues as compared with the 13 days closed last season. 1.2 Buninyong Aquatic Centre The Buninyong Aquatic Centre opened on 3 December 2016 and has received a large amount of positive feedback throughout the entire season until its closure at the start of March 2017. The weather has had an impact during the season with the pool being closed for a total of 23 days for the season all due to the weather. This season a computer was installed for use with the Links system, this allowed for more accurate recording of attendance and was well received by staff. 1.3 Brown Hill Pool (supplied by the Brown Hill Progress Association) The Brown Hill Progress Association employed in a casual capacity a pool manager, Miss Jacqui Stahl to oversee the facility with Mr Kieran Schneider to assist and to be the key contacts for the pool. Both Jacqui and Kieran come to us with a strong background in water facility management and worked in our facility last season. They are also responsible for the rostering of other lifeguard staff as needed. There are five additional qualified casually employed Lifeguards and one of these will also be a swim teacher as well when we begin the annual free Learn to Swim Classes for two weeks beginning on Monday 9 January thanks to VicSwim and the generosity of the Brown Hill Uniting Church. We have a nominated volunteer, Mr Peter Fisher, who has been trained in Pool Plant Operation and is our key contact for pool plant function. Two kiosk volunteers have Senior First Aid certificates. Volunteers assist with kiosk duties, cleaning tasks and grounds maintenance. The Learn to Swim classes organised through VicSwim began at 9am on Monday 9 January 2017. Two swim teachers, Kate and Aaron took on the task of educating 62 young (under 12) registrants and lifeguards and kiosk volunteers looked after the extended family that came to watch. 1.4 Midlands Splash Park We have received some great responses from the community utilising the Midlands Splash Park, with the average age of the patrons enjoying the facility being between the ages 3 – 8. Similar to previous seasons the weather played a big role in how many patrons were in attendance. The warmer the weather the more attendance and on the colder days there can be no patrons at the Splash Park. 100


13 September 2017

1.5 Sebastopol Splash Park The Sebastopol splash park opened on 19 December 2015 and has seen many patrons visiting the park, with the average age of visitors between 3-8. Like Midlands, usage of the splash park is very dependent on the weather. RATIONALE The following details outline attendance and cost figures for the season at each of Council’s facilities. Pool Eureka Brown Hill Black Hill Buninyong 2.

Expenses $426,050 $39,106 $56,049 $48,848

$23,132 $16,006

Cost -$260,114 -$39,106 -$32,917 -$32,842

Attendance Trends

TOTAL VISITS Eureka Black Hill Buninyong Brown Hill TOTAL 3.

Income $165,936

2011/12

2012/13

2013/14

2014/15

2015/16

2016/17

41,156 5,650 8,405 7,803 57,364

53,485 6,727 8,579 8,522 70,586

49,545

43,219

8,302 8,790 66,637

3,532 6,619 53,370

47,438 5,743 6,640 9,033 68,854

42,299 6,826 4,937 7,599 61,661

Operating Days/Hours

3.1 Eureka Aquatic Centre 2016/17 Season Days 183

Days Open 181

Days Closed 2 days (Public Holidays)

3.2 Black Hill Aquatic Centre 2016/17 Season Days 93

Days Open 67

Days Closed 26 days

3.3 Buninyong Aquatic Centre 2016/17 Season Days Open Days 93 67

Days Closed 25 days

3.4 Brown Hill Pool 2016/17 Season Days 93

Days Open 93

Days Closed N/A

3.5 Midlands Splash Park 2016/17 Season Days 183

Days Open 182

Days Closed 1 Christmas Day

3.6 Sebastopol Splash Park 2016/17 Season Days 183

Days Open 182

Days Closed 1 Christmas Day

101


13 September 2017

LEGISLATION, COUNCIL PLAN, STRATEGIES AND POLICY IMPACTS  

Charter of Human Rights and Responsibilities Act 2006; City of Ballarat Council Plan 2017 – 2021.


Considered in Report? Yes Yes Yes Yes Yes Yes Yes Yes


Implications Identified? No No No No Yes No No No

Human Rights – It is considered that this report does not impact on any human rights identified in the Charter of Human Rights and Responsibilities Act 2006. Finance – Council invests significant funds in the provision of outdoor pool facilities for the community. The costs associated with this provision is accounted for annually through the Council budget. OFFICERS DECLARATIONS OF INTEREST Council Officers affirm that no direct or indirect interests need to be declared in relation to the matter of this Report. REFERENCE DOCUMENTS Nil ATTACHMENTS Nil

102


13 September 2017

9.4. ADOPTION OF ANNUAL ACCOUNTS FOR 2016/17 Division: Director: Author/Position:

Business Services Glenn Kallio Lorraine Sendall - Executive Assistant, Director Business Services

OFFICER RECOMMENDATION Council resolves to: 1. Approve the 2016/17 Annual Financial Statements and Performance Statement in principle. 2. Nominate Cr Harris and Cr Tillett to certify the 2016/17 Annual Financial Statements and Performance Statement on behalf of Council, once amendments or changes requested by the Auditor General have been made.

EXECUTIVE SUMMARY In accordance with the Local Government Act 1989 (sections 126 and 126A) Council is required to approve a set of financial statements in principle and submit the resolution with the Financial Statements to the Auditor-General. The Audit Advisory Committee considered the Annual Financial Accounts at its meeting held on 6th September 2017 and moved a recommendation that Council approve the Annual Financial Statements and Performance Statement in principle. LEGISLATION, COUNCIL PLAN, STRATEGIES AND POLICY IMPACTS   

Charter of Human Rights and Responsibilities Act 2006 City of Ballarat Council Plan 2017 – 2021 Local Government Act 1989 (sections 126 and 126A)

103


13 September 2017


Considered in Report? No No No No Yes No No No


Implications Identified? No No No No Yes No No No

Financial/Resources – As contained in the report. CONSULTATION Victorian Auditor General’s Office. Audit Advisory Committee OFFICERS DECLARATIONS OF INTEREST Council Officers affirm that no direct or indirect interests need to be declared in relation to the matter of this Report. REFERENCE DOCUMENTS 

Local Government Act 1989 (Sections 126 and 126A)

ATTACHMENTS 1. 2.

Financial Statements 2016-17 [9.4.1] 2016-17 FY Performance Statement [9.4.2]

104

Annual Financial Report For the Year Ended 30 June 2017

Financial Statements

105

Table of Contents Financial Statements

Page

Comprehensive Income Statement Balance Sheet Statement of Changes in Equity Cash Flow Statement Statement of Capital Works

1 2 3 4 5

Notes to Financial Statements Introduction Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 Note 9 Note 10 Note 11 Note 12 Note 13 Note 14 Note 15 Note 16 Note 17 Note 18 Note 19 Note 20 Note 21 Note 22 Note 23 Note 24 Note 25 Note 26 Note 27 Note 28 Note 29 Note 30 Note 31 Note 32 Note 33 Note 34 Note 35 Note 36 Note 37 Note 38 Note 39 Note 40

6 Significant accounting policies Budget comparison Rates and charges Statutory fees and fines User fees Grants Contributions Net gain/(loss) on disposal of property, infrastructure, plant and equipment Other income Employee costs Materials and services Bad and doubtful debts Depreciation and amortisation Borrowing costs Other expenses Cash and cash equivalents Other financial assets Trade and other receivables Inventories Other assets Property, infrastructure, plant and equipment Investment property Intangible assets Trade and other payables Trust funds and deposits Provisions Interest-bearing loans and borrowings Reserves Reconciliation of cash flows from operating activities to surplus/(deficit) Total cash available Financing arrangements Commitments Operating leases Superannuation Contingent liabilities and contingent assets Financial instruments Related party transactions Senior officer remuneration Found assets Events occurring after balance date

Certification of the Financial Report

7 17 21 21 21 22 23 23 24 24 25 25 25 25 25 26 26 26 27 27 28 34 34 35 35 35 37 37 39 39 39 40 40 41 43 43 45 46 47 47 48

106

Comprehensive Income Statement For the Year Ended 30 June 2017 Note

Income Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Contributions - non-monetary Net gain/(loss) on disposal of assets Other income

3 4 5 6 6 7 7 8 9

Total Income Expenses Employee benefits Materials and services Bad and doubtful debts Depreciation and amortisation Borrowing costs Fair value adjustments for investment property Other expenses

10 11 12 13 14 22 15

Total Expenses Surplus

2017 $'000

2016 $'000

105,194 4,097 24,501 31,264 36,733 1,839 22,698 243 4,515

98,179 3,058 24,898 19,172 13,772 1,355 15,904 236 7,916

231,084

184,490

58,224 57,918 628 31,806 2,349 28,959

58,642 55,533 701 31,549 2,139 1,132 2,964

179,884

152,660

51,200

31,830

(113,425)

(77,511)

(62,225)

(45,681)

Other comprehensive income Net asset revaluation increment(decrement)

28 (a)

Comprehensive result

The above Comprehensive Income Statement should be read in conjunction with the accompanying notes.

107

1

Balance Sheet As at 30 June 2017 Note

Assets Current assets Cash and cash equivalents Other financial assets Trade and other receivables Inventories Other assets

2017 $'000

2016 $'000

28,836 48,194 25,337 275 821

22,806 39,861 12,664 370 1,010

103,463

76,711

12 1,467,484 194

28 1,539,752 6,547 -

Total Non-current assets

1,467,690

1,546,327

Total Assets

1,571,153

1,623,038

15,876 4,750 14,181 4,394

7,823 3,934 13,392 3,872

39,201

29,021

4,971 43,700

5,108 44,276

Total Non-current liabilities

48,671

49,384

Total Liabilities

87,872

78,405

Net Assets

1,483,281

1,544,633

Equity Accumulated surplus Reserves

1,004,432 478,849

952,759 591,874

1,483,281

1,544,633

16 17 18 19 20

Total Current assets Non-current assets Trade and other receivables Property, infrastructure, plant and equipment Investment property Intangible assets

18 21 22 23

Liabilities Current liabilities Trade and other payables Trust funds and deposits Provisions Interest-bearing loans and borrowings

24 25 26 27

Total Current liabilities Non-current liabilities Provisions Interest-bearing loans and borrowings

26 27

28

Total Equity

The above Balance Sheet should be read in conjunction with the accompanying notes.

108

2

Statement of Changes in Equity For the Year Ended 30 June 2017 Note 2017 Balance at beginning of the financial year Found assets Adjusted balance at beginning of financial year Profit/(loss) Net asset revaluation increment (decrement) Transfer to other reserves

39 28 (a) 28 (b)

Accumulated Surplus 2017 $'000

1,544,633 873 1,545,506 51,200 (113,425) -

952,759 873 953,632 51,200 (400)

585,577 585,577 (113,425) -

6,297 6,297 400

472,152

6,697

1,483,281

Balance at end of the financial year

2016 Balance at beginning of the financial year Found assets Prior year adjustments Adjusted balance at beginning of financial year Profit/(loss) Net asset revaluation increment/(decrement) Transfer to other reserves

Total 2017 $'000

Asset Revaluation Reserve 2017 $'000

39 1(x) & 21 28 (a) 28 (b)

Balance at end of the financial year

1,004,432

Other Reserves 2017 $'000

Total 2016 $'000

Accumulated Surplus 2016 $'000

Asset Revaluation Reserve 2016 $'000

1,562,360 5,869 22,085 1,590,314 31,830 (77,511) -

893,976 5,869 22,085 921,930 31,830 (1,001)

663,088 663,088 (77,511) -

5,296 5,296 1,001

1,544,633

952,759

585,577

6,297

Other Reserves 2016 $'000

The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.

109

3

Cash Flow Statement For the Year Ended 30 June 2017 2017 Inflows/ (Outflows) $'000

2016 Inflows/ (Outflows) $'000

105,146 3,909 24,165 31,393 26,570 1,916 1,939 14,230 2,726 11,796 (58,249) (65,875) (12,737) (4,813)

93,634 3,078 25,964 19,355 13,990 1,365 1,697 13,426 2,595 8,282 (56,132) (63,206) (11,996) (1,824)

82,116

50,228

(65,770) 404 (151,581) 143,248 16

(51,651) 1,008 (36,724) 16,027 94

(73,683)

(71,246)

Cash flows from financing activities Finance costs Proceeds from borrowings Repayment of borrowings

(2,349) 3,872 (3,926)

(2,139) 23,128 (8,127)

Net cash provided by (used in) financing activities

(2,403)

12,862

Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the financial year

6,030 22,806

(8,156) 30,962

Note Cash flows from operating activities Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Interest received Trust funds and deposits taken Other receipts Net GST refund Employee costs Materials and services Trust funds and deposits repaid Other payments Net cash provided by (used in) operating activities

29

Cash flows from investing activities Payments for property, infrastructure, plant and equipment Proceeds from sale of property, infrastructure, plant and equipment Payments for investments Proceeds from sale of investments Loans and advances made Payments of loans and advances Net cash provided by (used in) investing activities

Cash and cash equivalents at the end of the financial year

16

28,836

22,806

Financing arrangements Restrictions on cash assets

31 16

6,050 4,750

6,034 3,934

The above Cash Flow Statement should be read in conjunction with the accompanying notes.

110

4

Statement of Capital Works As at 30 June 2017 Note

2017 $'000

2016 $'000

Property Land

1,157

48

Total Land

1,157

48

Buildings Heritage buildings Building improvements

23,939 1,181 3,125

706 3,739

Total Buildings Total Property

28,245 29,402

4,445 4,493

Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Library books

2,820 55 461 339

3,481 1,293 2,116 367

Total Plant and Equipment

3,675

7,257

Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Waste management Parks, open space and streetscapes Off-street car parks Other infrastructure

25,640 876 1,131 833 4,049 599 882 1,090 1,789

17,809 13,907 1,704 1,717 1,135

Total Infrastructure

36,889

36,272

Total Capital works expenditure

69,966

48,022

Represented by: New asset expenditure Asset renewal expenditure Asset upgrade expenditure Asset expansion expenditure

41,779 26,118 923 1,146

6,647 32,173 7,733 1,469


69,966

48,022

Plant and equipment

Infrastructure

111

5

Notes to the Financial Statements For the Year Ended 30 June 2017 Introduction The City of Ballarat was established by an Order of the Governor in Council on 6th of May 1994 and is a body corporate. Council's main office is located at the Town Hall in Sturt Street, Ballarat. Council's main customer service centre is in the Phoenix Building, 25 Armstrong Street South, Ballarat (located behind the Town Hall). The purpose of Council is to: - provide for the peace, order and good government of its municipal district; - to promote the social, economic and environmental viability and sustainability of the municipal district; - to ensure that resources are used efficiently and effectively and services are provided in accordance with Best Value Principles to best meet the needs of the local community; - to improve the overall quality of life for people in the local community; - to promote appropriate business and employment opportunities; - to ensure that services and facilities provided by the Council are accessible and equitable; - to ensure the equitable imposition of rates and charges; and - to ensure transparency and accountability in Council decision making. External Auditor - Auditor-General of Victoria Internal Auditor - Pitcher Partners Bankers - National Australia Bank Website address - www.ballarat.vic.gov.au This Financial Report is a general purpose financial report that consists of a Comprehensive Income Statement, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement, Statement of Capital Works and notes accompanying these financial statements. The general purpose Financial Report complies with Australian Accounting Standards, other authoritative pronouncements of the Australian Accounting Standards Board, the Local Government Act 1989, and the Local Government (Planning and Reporting) Regulations 2014.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (a)

Basis of accounting The accrual basis of accounting has been used in the preparation of these financial statements, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid. Judgements, estimates and assumptions are required to be made about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and associated judgements are based on professional judgement derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of Australian Accounting Standards that have significant effects on the financial statements and estimates relate to: - the fair value of land, buildings, infrastructure, plant and equipment (refer to Note 1 (j)). - the determination of depreciation for buildings, infrastructure, plant and equipment (refer to Note 1 (k)). - the determination of employee provisions (refer to Note 1 (q)). Unless otherwise stated, all accounting policies are consistent with those applied in the prior year. Where appropriate, comparative figures have been amended to accord with current presentation, and disclosure has been made of any material changes to comparatives.

(b)

Change in accounting policies There have been no changes in accounting policies from the previous period.

(c)

Revenue recognition Income is recognised when Council obtains control of the contribution or the right to receive the contribution, it is probable that the economic benefits comprising the contribution will flow to Council and the amount of the contribution can be measured reliably. Rates and charges Annual rates and charges are recognised as revenues when Council issues annual rates notices. Supplementary rates are recognised when a valuation and reassessment is completed and a supplementary rates notice issued. Statutory fees and fines Statutory fees and fines (including parking fees and fines) are recognised as revenue when the service has been provided, the payment is received, or when the penalty has been applied, whichever first occurs. User fees User fees are recognised as revenue when the service has been provided or the payment is received, whichever first occurs.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) Grants Grant income is recognised when Council obtains control of the contribution. This is normally obtained upon their receipt (or acquittal) or upon earlier notification that a grant has been secured, and are valued at their fair value at the date of transfer. Where grants or contributions recognised as revenues during the financial year were obtained on condition that they be expended in a particular manner or used over a particular period and those conditions were undischarged at balance date, the unused grant or contribution is disclosed in Note 6. The note also discloses the amount of unused grant or contribution from prior years that was expended on Council’s operations during the current year. Sale of property, infrastructure, plant and equipment The profit or loss on sale of an asset is determined when control of the asset has irrevocably passed to the buyer. Contributions Monetary and non-monetary contributions are recognised as revenue when Council obtains control over the contributed asset. Interest Interest is recognised as it is earned. Other income Other income is measured at the fair value of the consideration received or receivable and is recognised when Council gains control over the right to receive the income. (d)

Fair value measurement Council measures certain assets and liabilities at fair value where required or permitted by Australian Accounting Standards. AASB 13 Fair Value Measurement, aims to improve consistency and reduce complexity by providing a definition of fair value and a single source of fair value measurement and disclosure requirements for use across Australian Accounting Standards. AASB 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value under AASB 13 is an exit price regardless of whether that price is directly observable or estimated using another valuation technique.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within a fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities; Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. For the purpose of fair value disclosures, Council has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above. In addition, Council determines whether transfers have occurred between levels in the hierarchy by reassessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. (e)

Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits at call, and other highly liquid investments with original maturities of 90 days or less, net of outstanding bank overdrafts.

(f)

Trade and other receivables Short term receivables are carried at invoice amount, as amortised cost using the effective interest rate method would not impact the carrying value. A provision for doubtful debts is recognised when there is objective evidence that an impairment has occurred. Long term receivables are carried at amortised cost using the effective interest rate method.

(g)

Other financial assets Other financial assets are valued at fair value, being market value, at balance date. Term deposits are measured at amortised cost. Any unrealised gains and losses on holdings at balance date are recognised as either a revenue or expense.

(h)

Inventories Inventories held for distribution are measured at cost and adjusted when applicable for any loss of service potential. Inventories are measured at the lower of cost and net realisable value.

(i)

Non-current assets classified as held for sale A non-current asset classified as held for sale (including disposal groups) is measured at the lower of carrying amount or fair value, less costs to sell, and are not subject to depreciation. Non-current assets, disposal groups and related liabilities and assets are treated as current and classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the assets sale (or disposal group sale) is expected to be completed within 12 months from the date of classification.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) (j)

Recognition and measurement of property, plant and equipment, infrastructure, intangibles Acquisition The purchase method of accounting is used for all acquisitions of assets, being the fair value of assets provided as consideration at the date of acquisition plus any incidental costs attributable to the acquisition. Fair value is the amount for which the asset could be exchanged between knowledgeable willing parties in an arm's length transaction. Where assets are constructed by Council, cost includes all materials used in construction, direct labour, and an appropriate share of directly attributable variable and fixed overheads. In accordance with Council's policy, the threshold limits detailed in Note 1(k) have applied when recognising assets within an applicable asset class and unless otherwise stated are consistent with the prior year. Revaluation Subsequent to the initial recognition of assets, non-current physical assets, other than plant and equipment, are measured at their fair value, being the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. At balance date, Council reviewed the carrying value of the individual classes of assets measured at fair value to ensure that each asset materially approximated its fair value. Where the carrying value materially differed from the fair value at balance date, the class of asset was revalued. Fair value valuations are determined in accordance with a valuation hierarchy. Changes to the valuation hierarchy will only occur if an external change in the restrictions or limitations of use on an asset result in changes to the permissible or practical highest and best use of the asset. Further details regarding the fair value hierarchy are disclosed at Note 21 - Property, infrastructure, plant and equipment. In addition, Council undertakes a formal revaluation of Land, Buildings, and Infrastructure assets on a regular basis. The revaluation frequency of non-current assets is as follows: Buildings Land Recreation and open spaces Infrastructure Artworks and heritage collections

4 Years 4 Years Annually Annually 5 Years

Valuation of Land and Buildings as at 30 June 2016 were determined by Opteon (Vic) Pty Ltd. The valuation has been compiled on the basis of current replacement cost less accumulated depreciation. Valuation of Infrastructure comprising earthworks, substructures, seals, kerbs relating to roads, footpaths, bridges and roundabouts, drains and street furniture are revalued yearly by Council's Infrastructure Engineer, and are valued at written down current replacement cost as at 1 July 2016. The valuation of Artworks was performed by Simon Storey Values MAVAA and are valued at net realisable value at 30 June 2016.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) The valuation of Recreation and Open Space was performed by Council's Infrastructure Engineer and are valued at written down current replacement cost at 1 July 2016. Where the assets are revalued, the revaluation increments are credited directly to the asset revaluation reserve except to the extent that an increment reverses a prior year decrement for that class of asset that had been recognised as an expense, in which case the increment is recognised as revenue up to the amount of the expense. Revaluation decrements are recognised as an expense except where prior increments are included in the asset revaluation reserve for that class of asset in which case the decrement is taken to the reserve to the extent of the remaining increments. Within the same class of assets, revaluation increments and decrements within the same year are offset. Land under roads Land under roads acquired after 30 June 2008 is brought to account using the fair value basis. Council does not recognise land under roads that it controlled prior to that period in its financial report. Eureka Flag Whilst Council has control over the Eureka Flag, it has not been included in the financial statements as uncertainty exists to the appropriateness of its carrying value. This is due to the unique nature of this asset and the absence of a realistic market value. (k)

Depreciation and amortisation of property, infrastructure, plant and equipment and intangibles Buildings, land improvements, plant and equipment, infrastructure, and other assets having limited useful lives are systematically depreciated over their useful lives to Council in a manner which reflects consumption of the service potential embodied in those assets. Estimates of remaining useful lives and residual values are made on a regular basis with major asset classes reassessed annually. Depreciation rates and methods are reviewed annually. Where assets have separate identifiable components that are subject to regular replacement, these components are assigned distinct useful lives and residual values and a separate depreciation rate is determined for each component. Road earthworks are not depreciated on the basis that they are assessed as not having a limited useful life. Artworks and heritage collections are not depreciated. Straight line depreciation is charged based on the residual useful life as determined each year.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) Depreciation periods used are listed below and are consistent with the prior year unless otherwise stated.

Asset recognition thresholds and depreciation periods

Depreciation Period

Threshold Limit

$ Property Land Buildings Building improvements

40 years 40 years

5,000 5,000 5,000

5 - 30 years 2 - 20 years 2 - 20 years 3 - 20 years 10 years

1,000 1,000 1,000 1,000 1,000

10 - 80 years 80 - 150 years 60 - 100 years 60 - 100 years 15 - 80 years 50 - 200 years 15 - 50 years 8 - 50 years 10 - 80 years 10 - 80 years

5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000 5,000

1 - 5 years

5,000

Plant and Equipment Heritage plant and equipment Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Library books Infrastructure Road pavements and seals Road formation and earthworks Road kerb, channel and minor culverts Bridges deck Bridges substructure Footpaths and cycleways Drainage Recreational, leisure and community facilities Parks, open space and streetscapes Off-street car parks Aerodromes Intangible Assets Landfill air-space

(l)

Repairs and maintenance Routine maintenance, repair costs, and minor renewal costs are expensed as incurred. Where the repair relates to the replacement of a component of an asset and the cost exceeds the capitalisation threshold the cost is capitalised and depreciated. The carrying value of the replaced asset is expensed.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) (m)

Investment property Investment property is held to generate long-term rental yields. Investment property is measured initially at cost, including transaction costs. Costs incurred subsequent to initial acquisition are capitalised when it is probable that future economic benefit in excess of the originally assessed performance of the asset will flow to Council. Subsequent to initial recognition at cost, investment property is carried at fair value, determined by independent valuers. Changes to fair value are recorded in the Comprehensive Income Statement in the period that they arise. Rental income from the leasing of investment properties is recognised in the Comprehensive Income Statement on a straight line basis over the lease term.

(n)

Impairment of assets At each reporting date, Council reviews the carrying value of its assets to determine whether there is any indication that these assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the assets fair value less costs to sell and value in use, is compared to the assets carrying value. Any excess of the assets carrying value over its recoverable amount is expensed to the Comprehensive Income Statement, unless the asset is carried at the revalued amount in which case, the impairment loss is recognised directly against the revaluation surplus in respect of the same class of asset to the extent that the impairment loss does not exceed the amount in the revaluation surplus for that same class of asset.

(o)

Trust funds and deposits Amounts received as deposits and retention amounts controlled by Council are recognised as trust funds until they are returned, transferred in accordance with the purpose of the receipt, or forfeited (refer to Note 25).

(p)

Borrowings Borrowings are initially measured at fair value, being the cost of the interest bearing liabilities, net of transaction costs. The measurement basis subsequent to initial recognition depends on whether Council has categorised its interest-bearing liabilities as either financial liabilities designated at fair value through the profit and loss, or financial liabilities at amortised cost. Any difference between the initial recognised amount and the redemption value is recognised in net result over the period of the borrowing using the effective interest method. The classification depends on the nature and purpose of the interest bearing liabilities. Council determines the classification of its interest bearing liabilities at initial recognition. Borrowing costs Borrowing costs are recognised as an expense in the period in which they are incurred, except where they are capitalised as part of a qualifying asset constructed by Council. Except where specific borrowings are obtained for the purpose of specific asset acquisition, the weighted average interest rate applicable to borrowings at balance date, excluding borrowings associated with superannuation, is used to determine the borrowing costs to be capitalised. Borrowing costs include interest on bank overdrafts, interest on borrowings, and finance lease charges.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) (q)

Employee benefits The calculation of employee costs and benefits includes all relevant on-costs and are calculated as follows at reporting date: Wages and salaries and annual leave Liabilities for wages and salaries, including non-monetary benefits, annual leave and accumulated sick leave expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits in respect of employee services up to the reporting date, classified as current liabilities and measured at their nominal values. Liabilities that are not expected to be wholly settled within 12 months of the reporting date are recognised in the provision for employee benefits as current liabilities, measured at present value of the amounts expected to be paid when the liabilities are settled using the remuneration rate expected to apply at the time of settlement. Long service leave Liability for long service leave (LSL) is recognised in the provision for employee benefits. Current liability - unconditional LSL is disclosed as a current liability even when Council does not expect to settle the liability within 12 months because it will not have the unconditional right to defer settlement of the entitlement should an employee take leave within 12 months. The components of this current liability are measured at : - present value - component that is not expected to be wholly settled within 12 months. - nominal value - component that is expected to be wholly settled within 12 months. Classification of employee costs Non-current liability - conditional LSL that has been accrued, where an employee is yet to reach a qualifying term of employment, is disclosed as a non-current liability. There is an unconditional right to defer settlement of the entitlement until the employee has completed the requisite years of service. This non-current LSL liability is measured at present value.

(r)

Landfill rehabilitation provision Council is obligated to restore landfill site to a particular standard. The forecast life of the site is based on current estimates of remaining capacity and the forecast rate of infill. The provision for landfill restoration has been calculated based on the expected cost of works to be undertaken as determined by the Environment Protection Agency. The expected cost of works has been estimated based on current understanding of work required to reinstate the site to a suitable standard. Accordingly, the estimation of the provision required is dependent on the accuracy of the forecast timing of the work, work required and related costs.

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Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) (s)

Leases Operating leases Lease payments for operating leases are required by the accounting standard to be recognised on a straight line basis, rather than expensed in the years in which they are incurred.

(t)

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. In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the Balance Sheet are shown inclusive of GST. Cash flows are presented in the Cash Flow Statement on a gross basis, except for the GST component of investing and financing activities, which are disclosed as operating cash flows.

(u)

Financial guarantees Financial guarantee contracts are not recognised as a liability in the Balance Sheet unless the lender has exercised their right to call on the guarantee or Council has other reasons to believe that it is probable that that right will be exercised. Details of guarantees that Council has provided, that are not recognised in the Balance Sheet are disclosed at Note 35 Contingent liabilities and contingent assets.

(v)

Contingent assets and contingent liabilities and commitments Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed by way of a note and, if quantifiable, are measured at nominal value. Contingent assets and liabilities are presented inclusive of GST receivable or payable respectively. Commitments are not recognised in the Balance Sheet. Commitments are disclosed at their nominal value by way of note and presented inclusive of the GST payable.

(w)

Pending accounting standards The following new Australian Accounting Standards have been issued that are not mandatory for the 30 June 2017 reporting period. Council has assessed these pending standards and has identified the following potential impacts will flow from the application of these standards in future reporting periods. Revenue from contracts with customers (AASB 15) (applies 2018/19) The standard shifts the focus from the transaction-level to a contract-based approach. Recognition is determined based on what the customer expects to be entitled to (rights and obligations), while measurement encompasses estimation by the entity of the amount expected to be entitled for performing under the contract. The full impact of this standard is not known however it is most likely to impact where contracts extend over time, where there are rights and obligations that may vary the timing or amount of the consideration, or where there are multiple performance elements. This has the potential to impact on the recognition of certain grant income.

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15

Notes to the Financial Statements For the Year Ended 30 June 2017 Note 1 Significant accounting policies (cont.) Leases (AASB 16) (applies 2019/20) The classification of leases as either finance leases or operating leases is eliminated for lessees. Leases will be recognised in the Balance Sheet by capitalising the present value of the minimum lease payments and showing a ‘right-of-use’ asset, while future lease payments will be recognised as a financial liability. The nature of the expense recognised in the profit or loss will change. Rather than being shown as rent, or as leasing costs, it will be recognised as depreciation on the ‘right-of-use’ asset, and an interest charge on the lease liability. The interest charge will be calculated using the effective interest method, which will result in a gradual reduction of interest expense over the lease term. Council has a significant number of operating leases that will be impacted as a result of this change. At this time, Council has not made an approximation of the expected recognition of assets and liabilities.

(x)

Material prior period errors Council had a targeted review of its Infrastructure Asset Management practices in the 2016/17 financial year. Uncovered in this review was a delay in the recognition of subdivider contributed infrastructure assets resulting in a material understatement of Council's assets in this class. On assessing the dates that control of assets transferred to Council, it was found that the following assets had not been recognised in prior years: 2015/16 - Infrastructure assets (Roads, Drainage, Footpaths) to a value of $13.620m 2014/15 - Infrastructure assets (Roads, Drainage, Footpaths, Recreation) to a value of $8.466m The recognition of these assets have been addressed in the current year financial statements by adjusting the comparative year opening balances for Assets and Equity as per AASB 108. Adjustments have been made to the Statement of Changes in Equity opening balance, and the opening balances of Councils Infrastructure assets (refer note 21).

(y)

Rounding Unless otherwise stated, amounts in the Financial Report have been rounded to the nearest thousand dollars. Figures in the financial statement may not equate due to rounding.

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16

Note 2 Budget comparison The Budget comparison notes compare Council’s financial plan, expressed through its annual budget, with actual performance. The Local Government (Planning and Reporting) Regulations 2014 requires explanation of any material variances. Council has adopted a materiality threshold of the lower of 5 percent or $500,000 where further explanation is warranted. Explanations have not been provided for variations below the materiality threshold unless the variance is considered to be material because of its nature. The Budget figures detailed below are those adopted by Council on the 22nd of June, 2016. The Budget was based on assumptions that were relevant at the time of adoption of the Budget. Council sets guidelines and parameters for revenue and expense targets in this budget in order to meet Council’s planning and financial performance targets for both the short and long-term. The Budget did not reflect any changes to equity resulting from asset revaluations, as their impacts were not considered predictable. These notes are prepared to meet the requirements of the Local Government Act 1989 and the Local Government (Planning and Reporting) Regulations 2014. a) Income and Expenditure

Budget 2017 $'000

Actual 2017 $'000

Variance 2017 $'000

Income Rates and charges Statutory fees and fines User fees Grants - operating Grants - capital Contributions - monetary Contributions - non-monetary Net gain/(loss) on disposal of property, infrastructure, plant and equipment Fair value adjustments for investment property Other income Total Income

103,879 3,518 25,046 23,730 2,000 2,182 20,572 2,323 183,250

105,194 4,097 24,501 31,264 36,733 1,839 22,698 243 4,515 231,084

1,315 579 (545) 7,534 34,733 (343) 2,126 243 2,192 47,834

Expenses Employee costs Materials and services Bad and doubtful debts Depreciation and amortisation Borrowing costs Fair value adjustments for investment property Other expenses Total Expenses Surplus/(deficit) for the year

57,894 63,413 515 32,649 2,343 1,379 158,193 25,057

58,224 57,918 628 31,806 2,349 28,959 179,884 51,200

(330) 5,495 (113) 843 (6) (27,580) (21,691) 26,143

Ref

1 2 3 4 5

6

7

8

(i) Explanation of material variations

Variance Explanation Ref Increases in rates and charges for the year is a direct result of the significant growth being experienced by the municipality. 1 Growth in the West of Ballarat continues to grow at a rate in excess of that level being forecast by Council. Increased recognition and collection of dog and cat registrations as a result of greater awareness of registration 2 requirements. Increased building activity has resulted in the growth of planning fees and associated income. Council received 2017-2018 grant funding from the Victorian Grants Commission in June 2017. This funding was not 3 included in 2016-2017 Budget. Advance payments were paid to all Victorian Councils.

123

17

4

Significant capital projects were funded in 2016-2017, that were not budgeted for in the 2016-2017 Budget. These grants include: Ballarat West Link Road, Eureka Stadium Upgrade, Wendouree Sports and Events Centre, Building works for Her Majesty's Theatre.

5 6 7 8

Continued growth in Ballarat West and Ballarat West Link Road have led to a significant increase in donated assets. General increase in insurance recoveries, interest and property rentals. General reduction in expenditure of materials and contract payments. A targeted analysis of unit rates applied to assets in Councils Sport & Recreation facilities has resulted in a considerable write down of values in these asset categories.

124

18

Note 2 Budget comparison (cont.) b) Capital Works Budget 2017 $'000

Actual 2017 $'000

Variance 2017 $'000

Property Land Total Land Buildings Heritage buildings Building improvements Total Buildings Total Property

2,233 2,233 2,602 2,602 4,835

1,157 1,157 23,939 1,181 3,125 28,245 29,402

1,076 1,076 (23,939) (1,181) (523) (25,643) (24,567)

Plant and Equipment Plant, machinery and equipment Fixtures, fittings and furniture Computers and telecommunications Library books Total Plant and equipment

3,485 1,837 371 5,693

2,820 55 461 339 3,675

665 (55) 1,376 32 2,018

Infrastructure Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Waste management Parks, open space and streetscapes Off-street car parks Other infrastructure Total Infrastructure

28,342 210 906 1,251 4,503 2,333 1,064 12,567 51,176

25,640 876 1,131 833 4,049 599 882 1,090 1,789 36,889

2,702 (666) (225) 418 454 1,734 182 (1,090) 10,778 14,287


61,704

69,966

(8,262)

Represented by: New asset expenditure Asset renewal expenditure Asset upgrade expenditure Asset expansion expenditure

30,995 21,880 8,828 -

41,779 26,118 923 1,146

(10,784) (4,238) 7,905 (1,146)


61,703

69,966

(8,263)

Ref

1 2 3 3

4 5

6 7

8 9 10 11

(i) Explanation of material variations Variance Explanation Ref 1

Budgeted land purchases for the Ballarat West growth area did not progress in line with forecast projections.

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19

2

Additional funding was received by Council for further building projects during the year, including Eureka Stadium

3

Building improvements for Heritage buildings were not reported separately in the budget. Additional funding was received by Council for further building improvements during the year.

4

Plant replacement program budgeted allocations were not fully spent during the year. Council assesses all programmed renewal of assets on an individual basis to ensure that Council's resources are utilised appropriately.

5

Technology and business improvement strategies are progressing across Council operations. The associated expenditure linked to these strategies were not realised within the reporting period.

6

Adverse weather conditions at the beginning of the reporting period resulted in delays for a number of scheduled projects.

7 8

Additional funding was received by Council for further bridge works during the year.

9

Environment Protection Authority regulations surrounding landfills and adverse weather conditions at the beginning of the reporting period have delayed construction of a new cell at Council's Landfill operation. The acquisition of a car park has been identified as a component within a property purchase during the financial year. Other capital expenditure was budgeted within other asset classifications.

10 11

Not all recreation projects were completed prior to the end of financial year.

Actual expenditure has been attributed to other asset categories.

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20

2017 $'000

2016 $'000

Note 3 Rates and charges Council uses Capital Improved Value (CIV) as the basis of valuation of all properties within the City of Ballarat. The valuation base used to calculate general rates for 2016/17 was $17,443 million (2015/16 $16,563 million). The 2016/17 rate in the dollar was 0.4280 cents (2015/16 0.4350 cents). General rates Waste management charge Special rates and charges Interest on rates Revenue in lieu of rates Total Rates and charges

89,791 14,795 320 227 61

85,348 12,250 316 207 58

105,194

98,179

The date of the latest general revaluation of land for rating purposes within the municipal district was 1 January 2016, and the valuation was first applied for the rating year commencing 1 July 2016.

Note 4 Statutory fees and fines Dog and cat registrations and fines Health licences and fees Land Information Certificates Local law permits Sale of valuations Subdivision supervision and certification fees Town planning fees and certificates

1,349 679 121 63 219 796 870

1,027 613 105 188 43 578 504

Total Statutory fees and fines

4,097

3,058

Note 5 User fees 967 1,589 4,257 412 2,141 389 1,071 3,901 1,025 429 6,111 15 431 63 46 8 602 1,044

Aged services fees Art Gallery of Ballarat Ballarat Aquatic and Lifestyle Centre Building and scaffolding fees Child care centres and kindergartens Family day care Her Majesty's Theatre Landfill operations Library services Meals on wheels Parking fees, fines and charges Private works Recreation income Robert Clark Centre Sponsorship Training incentives Transfer station Other Total User fees

24,501

127

1,028 1,570 4,461 395 2,184 317 952 4,520 1,179 572 5,277 65 442 43 29 36 560 1,268 24,898

21

2017 $'000

2016 $'000

Note 6 Grants Grants were received in respect of the following: Summary of grants Commonwealth funded grants State funded grants

29,203 38,794

15,320 17,624

Total Grants

67,997

32,944

18,791 4,674 175 257

6,094 4,324 456 257

5,356 303 245 661 106 130

5,699 267 239 676 34 173 87

30,698

18,306

Operating grants Recurrent - Commonwealth Government Victorian Grants Commission Family day care General home care Other Recurrent - State Government Aged care Arts School crossing supervision Libraries Recreation Community safety Other Total Recurrent operating grants Non - recurrent - Commonwealth Government Cultural diversity Other Non - recurrent - State Government

20 7

Community health Arts Recreation Other Total Non-recurrent operating grants Total Operating grants

-

352 99 38 50 31,595 566 31,264

398 25 342 101 19,276 866 19,172

5,279

4,189

-

-

5,279

4,189

Capital grants Recurrent - Commonwealth Government Roads Recurrent - State Government Other Total Recurrent capital grants

128

22

2017 $'000

2016 $'000

Note 6 Grants (cont.) Non - recurrent - Commonwealth Government Buildings Non - recurrent - State Government Buildings Roads Waste Recreation Plant Total Non-recurrent capital grants Total Capital grants

-

-

7,430 6,890 92 17,042 31,454 36,733

2,166 717 528 6,168 4 9,583 13,772

Total Grants

67,997

32,944

3,308

1,980

6,188 (2,654)

2,153 (825)

6,842

3,308

Monetary Non-monetary

1,839 22,698

1,355 15,904

Total Contributions

24,537

17,259

Artworks Drainage Footpaths Land Land under roads Parks, open space and street scapes Recreation, leisure and community Roads

1,086 6,622 1,576 3,496 2,198 7,720

320 8,126 507 973 164 215 5,599

Total Non-monetary contributions

22,698

15,904

Conditions on grants Balance at start of year Received during the financial year and remained unspent at balance date Received in prior years and spent during the financial year Balance at year end

Note 7 Contributions

Contributions of non-monetary assets were received in relation to the following asset classes:

Note 8 Net gain/(loss) on disposal of property, infrastructure, plant and equipment Proceeds of sale Write down value of assets disposed Total Net gain/(loss) on disposal of property, infrastructure, plant and equipment

129

367 (124)

917 (681)

243

236

23

2017 $'000

2016 $'000

Note 9 Other income FBT staff reimbursement Insurance Interest Legal expenses recovered Property rentals Asset revaluation increment offset WorkCover reimbursement Other

161 97 1,939 335 1,177 217 589

177 119 1,697 276 1,049 3,791 291 516

Total Other income

4,515

7,916

Wages and salaries WorkCover Casual staff Superannuation Fringe benefits tax Other overheads and related costs

47,568 1,082 3,355 4,592 157 1,470

47,904 1,046 3,503 4,526 141 1,522

Total Employee costs

58,224

58,642

525 525

579 579

-

-

2,760 1,307 4,067

2,854 1,093 3,947

323

316

Note 10 Employee costs

Note 10 (a) Superannuation Council made contributions to the following funds: Defined benefit fund Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions - other funds Employer contributions payable at reporting date. Accumulation funds Employer contributions to Local Authorities Superannuation Fund (Vision Super) Employer contributions - other funds Employer contributions payable at reporting date.

Refer to note 34 for further information relating to Council's superannuation obligations.

130

24

2017 $'000

2016 $'000

Note 11 Materials and services Contract payments Building maintenance General maintenance Utilities Office administration Information technology Insurance Consultants

39,997 932 3,217 4,548 5,468 1,717 1,433 606

37,900 951 3,609 4,436 4,787 1,686 1,428 736

Total Materials and services

57,918

55,533

Child care Community care Parking fine debtors Local laws debtors Animal control Other debtors

13 1 352 60 185 17

8 82 175 50 160 226

Total Bad and doubtful debts

628

701

3,832 3,310 24,372 292

3,515 3,705 24,329 -

Note 12 Bad and doubtful debts

Note 13 Depreciation and amortisation Plant and equipment Property Infrastructure Intangible assets

31,806 Total Depreciation and amortisation Refer to Note 21 and Note 23 for a more detailed breakdown of depreciation and amortisation charges.

31,549

Note 14 Borrowing costs Interest - Borrowing costs

2,349

2,139

Total Borrowing costs

2,349

2,139

102 94 311 329 926 27,042 114 41

99 94 289 1,040 1,436 6

Note 15 Other expenses Auditors remuneration internal Auditors remuneration VAGO Councillors' allowances Election expenses Operating leases Asset revaluation decrement expense* Landfill rehabilitation provision Other

28,959 2,964 Total Other expenses * The Asset revaluation decrement expense represents the decrease in the value of Council assets in excess of the asset revaluation reserve balances for the following asset classes: Recreation, leisure and community $2.348m, Parks and open spaces $24,153m and Off-street carparks $0.301m (Refer Note 21 and Note 28).

131

25

2017 $'000

2016 $'000

Note 16 Cash and cash equivalents Cash on hand Cash at bank Term deposits

10 2,562 26,264

9 812 21,985

Total Cash and cash equivalents

28,836

22,806

Council's cash and cash equivalents are subject to external restrictions that limit amounts available for discretionary use. These include: - Trust funds and deposits (Note 25) Total Restricted funds Total Unrestricted cash and cash equivalents

4,750 4,750 24,086

3,934 3,934 18,872

33,474 6,697 40,171

32,499 6,297 38,796

Term deposits Shares in other companies

48,192 2

39,859 2

Total Other financial assets

48,194

39,861

Current Statutory receivables Rates debtors Parking infringement debtors Provision for doubtful debts - parking infringements

3,388 2,411 (1,159)

3,340 2,116 (1,087)

Non statutory receivables Loans and advances to community organisations Government grants Other debtors Provision for doubtful debts - other debtors

16 13,020 8,308 (647)

17 2,000 6,862 (584)

Intended allocations Although not externally restricted the following amounts have been allocated for specific future purposes by Council: - Cash and Other financial assets (Note 17) held to fund carried forward capital works and funded programs - Reserve funds (Note 28 (b)) Total Funds subject to intended allocations Refer also to Note 17 for details of Other financial assets held by Council. Refer to Note 30 for a summary on Total cash available to Council

Note 17 Other financial assets

Note 18 Trade and other receivables

Non-current Non statutory receivables Loans and advances to community organisations

Total Trade and other receivables

132

25,337

12,664

12

28

12 25,349

28 12,692

26

2017 $'000

2016 $'000

Note 18 Trade and other receivables (cont.) a) Ageing of receivables At balance date other debtors representing financial assets were past due but not impaired. The ageing of the Council's receivables (excluding statutory receivables) was: Current (not yet due) Past due by up to 30 days Past due between 31 and 180 days Past due between 181 and 365 days Past due by more than 1 year

19,174 804 722 91 537

6,564 923 765 77 533

Total Trade and other receivables

21,328

8,862

b) Movement in provisions for doubtful debts Balance at the beginning of the year New provisions recognised during the year Amounts already provided for and written off as uncollectible Amounts provided for but recovered during the year

(1,671) (628) 493 -

(1,559) (410) 298 -

Balance at end of year

(1,806)

(1,671)

c) Ageing of individually impaired receivables At balance date, other debtors representing financial assets with a nominal value of $237,380 (2016: $215,835) were impaired. The amount of the provision raised against these debtors was $64,410 (2016: $57,442). They individually have been impaired as a result of their doubtful collection. Many of the long outstanding past due amounts have been lodged with Council's debt collectors or are on payment arrangements. The ageing of receivables that have been individually determined as impaired at reporting date was: -

Current (not yet due) Past due by up to 30 days Past due between 31 and 180 days Past due between 181 and 365 days Past due by more than 1 year

2 25 7 30

-

2 25 30

64

57

Inventories held for distribution Inventories held for sale

172 103

257 113

Total Inventories

275

370

Prepayments Accrued income

538 283

502 508

Total Other assets

821

1,010

Total Trade and other receivables - individually impaired

Note 19 Inventories

Note 20 Other assets

133

27

Notes to the Financial Report For the Year Ended 30 June 2017

City of Ballarat

Note 21

Property, Infrastructure, Plant and Equipment Summary of Property, Infrastructure, Plant and Equipment

At Fair Value Acquisitions 30 June 2016

Land Buildings Plant and Equipment Infrastructure Work in progress

Contributions

Revaluation Found Assets Depreciation

(707)

144

Impairments

Disposal

Transfers from Works in Progress

Asset Class Transfers

At Fair Value 30 June 2017

277,427

1,150

6,161

-

-

-

-

3,040

287,215

127,320

3,820

-

-

-

(3,310)

-

(40)

21,669

3,508

152,967

112,605

3,663

1,086

-

-

(3,832)

-

(84)

-

1,016,436 5,964

790 60,477

15,918 -

(140,229) -

728 -

(24,372) -

-

-

1,539,752

69,900

23,165

(140,936)

872

(31,514)

-

(124)

29,078 (50,747) -

2 (181) 6,369

113,440 898,168 15,694 1,467,484

Summary of Work in Progress Opening WIP

Buildings Plant and equipment Infrastructure Total

2,462 -

Additions 24,432 12

Transfers

Write Offs

Closing WIP

(21,668)

-

-

-

5,226 12

3,502

36,033

(29,077)

-

10,458

5,964

60,477

(50,745)

-

15,696

134 28

Note 21

Property, Infrastructure, Plant and Equipment (cont'd)

Land and Buildings At fair value 1 July 2016 Accumulated depreciation at 1 July 2016

Land specialised 4,597 4,597

Note

Movements in fair value Acquisition of assets at fair value Contributed assets at fair value Transfers from work in progress Fair value increments/decrements * Found assets Fair value of assets disposed Transfers ^ Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Transfers ^ Accumulated depreciation fair value adjustment

At fair value 30 June 2017 Accumulated depreciation at 30 June 2017

13

Land - non specialised 272,830 272,830

Land improvements -

Total Land 277,427 277,427

250 2,263 (272) 144 2,385

900 3,898 (435) 3,040 7,403

-

1,150 6,161 (707) 144 3,040 9,788

-

-

-

-

6,982 6,982

280,233 280,233

-

287,215 287,215

Heritage Buildings non buildings specialised 26,166 96,866 26,166 96,866 841 -

Buildings specialised -

841

3,820 17,895 (41) 2,749 24,423

-

(655) (655)

(2,208) 1 (143) (2,350)

-

27,007 (655) 26,352

121,289 (2,350) 118,939

-

Building improvements 4,288 4,288 2,933 758 3,691

Total Buildings 127,320 127,320

Work In progress 2,462 2,462

Total Property 407,209 407,209

3,820 21,669 (41) 3,507 28,955

24,432 (21,669) 1 2,764

29,402 6,161 (707) 144 (41) 6,548 41,507

(447) 144 (303)

(3,310) 1 1 (3,308)

-

(3,310) 1 1 (3,308)

7,979 (303) 7,676

156,275 (3,308) 152,967

5,226 5,226

448,716 (3,308) 445,408

* The fair value decrement on Land represents the difference between the agreed value of assets given to Council as subdividers contributions during the 2017 financial year and the fair value of those assets (as valued by Opteon (Vic)) based on their best purpose when in the hands of Council. ^ A transfer between Investment Properties and Land and Buildings was made during the financial year ending 30 June 2017 as a review of the primary purpose for Council acquiring and holding these assets was not to generate long-term yields as defined by AASB 140 Investment Property and Note 1(m).

135 29

Note 21

Property, Infrastructure, Plant and Equipment (cont'd) Plant Art works and Heritage plant Fixtures fittings Computers Library books machinery and heritage and and furniture and telecoms Note Plant and Equipment equipment collections equipment At fair value 1 July 2016 92,815 25,676 1,776 9,858 6,630 Accumulated depreciation at 1 July 2016 (11,300) (1,408) (7,213) (4,229) 92,815 14,376 368 2,645 2,401 Movements in fair value Acquisition of assets at fair value 2,808 55 461 339 Contributed assets at fair value 1,086 Transfers from work in progress Revaluation increments/decrements Found assets Fair value of assets disposed (1,205) (7) Impairment losses recognised in operating result 1 (2) Transfers 1,086 1,601 48 461 340 Movements in accumulated depreciation Depreciation and amortisation 13 (2,482) (77) (927) (346) Accumulated depreciation of disposals 1,121 7 Impairment losses recognised in operating result Transfers 2 1 (1,361) (68) (927) (345) At fair value 30 June 2017 Accumulated depreciation at 30 June 2017

93,901 93,901

-

27,277 (12,661) 14,616

1,824 (1,476) 348

10,319 (8,140) 2,179

6,970 (4,574) 2,396

Work in progress -

Total Plant and equipment 136,755 (24,150) 112,605

12 12

3,675 1,086 (1,212) (1) 3,548

-

(3,832) 1,128 3 (2,701)

12 12

140,303 (26,851) 113,452

136 30

Note 21

Property, Infrastructure, Plant and Equipment (cont'd) Roads

Infrastructure At fair value 1 July 2016 Prior year adjustments ~ Accumulated depreciation at 1 July 2016

Note 1(x)

Movements in fair value Acquisition of assets at fair value Contributed assets at fair value Transfers from work in progress Revaluation increments/decrements * Found assets ^ Fair value of assets disposed Impairment losses recognised in operating result Transfers # Movements in accumulated depreciation Depreciation and amortisation Accumulated depreciation of disposals Revaluation increments/decrements * Impairment losses recognised in operating result Transfers #

At fair value 30 June 2017 Accumulated depreciation at 30 June 2017

Bridges

13

27,560

Footpaths and cycleways 44,863 2,237 (1,334) 45,766

Parks open Recreational, Waste spaces and leisure and management streetscapes community 271,746 48,217 4,836 25,048 8,486 86 (3,241) (2,268) (3,426) (788) 276,991 46,035 1,410 24,260

Drainage

Aerodromes

557,923 11,232 (13,775) 555,380

-

(474) 27,086

7,720 16,166 (74,702) 325 (50,491)

876 (390) 25 511

1,576 1,131 821 144 3,672

6,622 833 (32,638) 178 (25,005)

3,833 (5,749) 9 (1,907)

3,214 (545) 2,669

1,091 (24,260) (23,169)

-

(13,905) (13,905)

(430) (430)

(1,356) (1,356)

(2,997) (2,997)

(2,315) (2,315)

(1,884) 362 (1,522)

504,889 (13,905) 490,984

27,597 (430) 27,167

49,438 (1,356) 48,082

251,986 (2,997) 248,989

44,128 (2,315) 41,813

7,505 (4,948) 2,557

Off-street car Other parks infrastructure

Work In progress

Total Infrastructure

7,787 (148) 7,639

33,132 44 (1,307) 31,869

3,502 3,502

1,024,614 22,085 (26,761) 1,019,938

-

790 155 (1,970) (1,025)

1,779 (1,341) 47 1 486

36,033 (29,078) 1 6,956

36,823 15,918 (140,229) 728 (543) (87,303)

-

-

(146) (146)

(1,339) (1,339)

-

(24,372) 362 (24,010)

1,091 1,091

-

6,614 (146) 6,468

32,355 (1,339) 31,016

10,458 10,458

932,635 (24,010) 908,625

-

* The full amount of the Infrastructure revaluation increment has not been transferred to the asset revaluation reserves due to a decrement in the revaluation of the Recreation, leisure and community assets, and Parks, open spaces and streetscapes assets fully diminishing the Recreation and Open Space reserve (refer Note 28). A amount of $27.891m has been recorded as an expense in the Comprehensive Income Statement as required by AASB 1041 (refer Note 15). ^ During the asset revaluation process, Council identified further assets owned that were not reflected in the fixed asset register. Advancements in technologies, including GIS Mapping, utilised by Council as well as improved asset management practices, allow for better identification and recognition of Council assets. # A transfer between Waste management and Intangible assets (Note 23) was made during the financial year ending 30 June 2017 to recognise Landfill air space as an intangible asset. ~ Review of Asset Management practices uncovered Council Infrastructure assets that had not been accounted for correctly in prior financial years. These have been brought to account as an adjustment to opening asset balances as required by AASB 108 (refer Note 1(x)).

137 31

Note 21 Property, Infrastructure, Plant and Equipment (cont.) Valuation of Land and Buildings Valuations of Land and Buildings were undertaken by a qualified independent valuer Opteon (Vic) Pty Ltd. The valuation of Land and Buildings is at fair value, being market value based on highest and best use permitted by relevant land planning provisions. Where land use is restricted through existing planning provisions the valuation is reduced to reflect this limitation. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the Comprehensive Income Statement. Specialised land is valued at fair value using site values adjusted for englobo (undeveloped and/or unserviced) characteristics, access rights and private interests of other parties and entitlements of infrastructure assets and services. This adjustment is an unobservable input in the valuation. The adjustment has no impact on the Comprehensive Income Statement. Any significant movements in the unobservable inputs for land and land under roads will have a significant impact on the fair value of these assets. The date of the current valuation is detailed in the following table. A review of movement in values based on local market indices as advised by Council's valuers was conducted and deemed immaterial at balance date. A full revaluation of these assets will be conducted in 2017/18. Details of Council’s Land and Buildings and information about the fair value hierarchy as at 30 June 2017 are as follows: Date of Valuation Level 1 Level 2 Level 3 Land Specialised land Land improvements Heritage buildings Buildings Building improvements

-

7,676

280,233 6,982 26,352 118,939 -

Total

-

7,676

432,506

June 2016 June 2016 June 2016 June 2016 June 2016 June 2016

Valuation of Infrastructure Valuation of Infrastructure assets has been determined in accordance with a valuation undertaken by the Council's Infrastructure Engineer and suitably qualified consultants engaged by Council. The date of the current valuation is detailed in the following table. A combination of direct cost unit rate values and index based unit rate cost movements (Australian Bureau of Statistics data and Rawlinson's Construction Cost Guide) has been used in valuing Council's Infrastructure assets. Council revalues its infrastructure assets every year. The valuation is at fair value based on replacement cost less accumulated depreciation as at the date of valuation.

138

32

Note 21 Property, Infrastructure, Plant and Equipment (cont.) Details of Council’s Infrastructure and information about the fair value hierarchy as at 30 June 2017 are as follows: Date of Valuation Level 1 Level 2 Level 3 Roads Bridges Footpaths and cycleways Drainage Recreational, leisure and community facilities Waste management Parks, open space and streetscapes Aerodromes Off-street car parks Other infrastructure

-

-

490,984 27,167 48,082 248,989

July 2016 July 2016 July 2016 July 2016

-

-

41,813 2,557 1,091 6,468 31,016

July 2016 July 2016 July 2016 July 2016 July 2016 July 2016

Total

-

-

898,167

Description of significant unobservable inputs into level 3 valuations Specialised land and land under roads is valued using a market based direct comparison technique. Significant unobservable inputs include the extent and impact of restriction of use and the market cost of land per square metre. The extent and impact of restrictions on use varies and results in a reduction to surrounding land values between 5% and 95%. The market value of land varies significantly depending on the location of the land and the current market conditions. Currently land values range between $600 and $800 per square metre. Specialised buildings are valued using a depreciated replacement cost technique. Significant unobservable inputs include the current replacement cost and remaining useful lives of buildings. Current replacement costs is calculated on a square metre basis and ranges from $1,000 to $1,500 per square metre. The remaining useful lives of buildings are determined on the basis of the current condition of buildings and vary from 30 years to 60 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of buildings are sensitive to changes in expectations or requirements that could either shorten or extend the useful lives of buildings. Infrastructure assets are valued based on the depreciated replacement cost. Significant unobservable inputs include the current replacement cost and remaining useful lives of infrastructure. The remaining useful lives of infrastructure assets are determined on the basis of the current condition of the asset and vary from 15 years to 80 years. Replacement cost is sensitive to changes in market conditions, with any increase or decrease in cost flowing through to the valuation. Useful lives of infrastructure are sensitive to changes in use, expectations or requirements that could either shorten or extend the useful lives of infrastructure assets.

2017 $'000

2016 $'000

Reconciliation of specialised land Land under roads

6,982

4,597

Total specialised land

6,982

4,597

139

33

2017

2016

$'000

$'000

6,547 (6,547)

7,591 88 (1,132) -

Note 22 Investment property Balance at beginning of financial year Additions Disposals Fair value adjustments Transfers *

Balance at end of financial year 6,547 * A transfer between Investment Properties and Land and Buildings was made during the financial year ending 30 June 2017 as the primary purpose for Council acquiring and holding these assets was not to generate long-term yields as defined in AASB 140 Investment Property and Note 1(m). Valuation of Investment Property Valuation of Investment Property as at 30 June 2016 was determined in accordance with an independent valuation by Opteon (Vic) Pty Ltd who has experience in the location and category of the properties valued. The valuation was at fair value, based on the current market value for the property.

Note 23 Intangible Assets Landfill air space

194

-

Total Intangible assets

194

-

Landfill Rehabilitation

Total

$'000

$'000

Gross carrying amount Balance at 1 July 2016 Additions from internal developments Other additions Transfers * Balance at 1 July 2017

-

-

304

304

-

-

545

545

849

849

-

-

Accumulated amortisation and impairment Balance at 1 July 2016 Amortisation expense Transfers * Balance at 1 July 2017 Net book value at 30 June 2016 Net book value at 30 June 2017

(292)

(292)

(363)

(363)

(655)

(655)

-

-

194

194

* A transfer between Infrastructure - Waste management (Note 21) and Intangible assets was made during the financial year ending 30 June 2017 to recognise Landfill air space as an intangible asset.

140

34

2017 $'000

2016 $'000

Note 24 Trade and other payables Trade payables Wages payable Accrued loan expense

13,575 2,145 156

5,925 1,724 174

Total Trade and other payables

15,876

7,823

Majestix bookings Resiting of houses Contract retentions and securities Subdivision holding fees Botanic Gardens Community Fund Fire services property levy Other deposits and trusts

263 5 101 2,365 137 692 1,187

220 5 127 1,804 117 631 1,030

Total Trust funds and deposits

4,750

3,934

Note 25 Trust funds and deposits

Refundable deposits - Deposits are taken by Council as a form of surety in a number of circumstances, including in relation to building works, tender deposits, contract deposits and the use of civic facilities. Fire Service Levy - Council is the collection agent for fire services levy on behalf of the State Government. Council remits amounts received on a quarterly basis. Amounts disclosed here will be remitted to the State Government in line with that process. Retention amounts - Council has a contractual right to retain certain amounts until a contractor has met certain requirements or a related warrant or defect period has elapsed. Subject to the satisfactory completion of the contractual obligations, or the elapsing of time, these amounts will be paid to the relevant contractor in line with Council's contractual obligations.

Note 26 Provisions Landfill restoration

Employee

Total

$ '000

$ '000

$ '000

2017 Balance at beginning of the financial year Additional provisions Amounts used Increase in the discounted amount arising because of time and the effect of any change in the discount rate Balance at the end of the financial year

3,351

15,149

18,500

304

5,520

5,824

(64)

(5,168)

(5,232)

114

(54)

60

3,705

15,447

19,152

1,220

14,154

15,374

2016 Balance at beginning of the financial year Additional provisions

2,670

Amounts used Increase in the discounted amount arising because of time and the effect of any change in the discount rate Balance at the end of the financial year

141

(226) (313) 3,351

5,715

8,385

(4,869)

(5,095)

149 15,149

(164) 18,500

35

2017 $'000

2016 $'000

Note 26 Provisions (cont.) (a) Employee provisions Current provisions expected to be wholly settled within 12 months Annual leave

3,908

3,889

990

926

226

206

5,124

5,021

1,544

1,435

7,082

6,936

8,626

8,371

13,750

13,392

Long service leave

1,697

1,757

Total non-current provisions

1,697

1,757

13,750

13,392

1,697

1,757

15,447

15,149

Long service leave Other Current provisions expected to be wholly settled after 12 months Annual leave Long service leave Total current provisions Non-current

Aggregate carrying amount of employee provisions: Current Non-current Total aggregate carrying amount of employee provisions

The following assumptions were adopted in measuring the present value of employee benefits:

Weighted average increase in employee costs Weighted average discount rates Weighted average settlement period

2017

2016

4.13%

5.02%

4.07%

4.16%

8 yrs

9 yrs

431

391

(b) Landfill restoration Current Non-current

3,274

2,960

3,705

3,351

The following assumptions were adopted in measuring the present value of landfill restoration costs:

2017 Weighted average rehabilitation costs (per sqm)

$

Weighted average discount rates Council's obligated restoration period from cell closure

142

43.76

2016 $ 43.78

1.45%

1.33%

30 yrs

30 yrs

36

2017 $'000

2016 $'000

Note 27 Interest-bearing loans and borrowings Current Borrowings - secured

4,394

3,872

4,394

3,872

Non-current Borrowings - secured

43,700

44,276

Total Interest-bearing loans and borrowings

43,700 48,094

44,276 48,148

The maturity profile for Council's borrowings is: Not later than one year Later than one year and not later than five years Later than five years

4,394 15,292 28,408

3,872 12,586 31,690

Total Interest-bearing loans and borrowings

48,094

48,148

All borrowings of the City of Ballarat are secured against the "rate income" of Council.

Note 28 Reserves

(a) Asset revaluation reserve

Balance at beginning of reporting period

Increment (decrement)

Balance at end of reporting period

$'000

$'000

$'000

2017 Land Buildings Heritage buildings Artwork and heritage collections Plant and equipment Roads Bridges Footpaths Drainage Recreation, leisure and community assets Parks and open spaces Carparks Other infrastructure

231,975 19,900 5,141 58,015 1,937 168,154 8,271 13,070 66,779 3,507 1,670 7,158

(74,702) (389) 821 (32,637) (3,507) (1,670) (1,341)

231,975 19,900 5,141 58,015 1,937 93,452 7,882 13,891 34,142 5,817

Total Asset revaluation reserves

585,577

(113,425)

472,152

143

37

Note 28 Reserves (cont.)

(a) Asset revaluation reserve

Balance at beginning of reporting period

Increment (decrement)

Balance at end of reporting period

$'000

$'000

$'000

2016 Land Buildings Heritage buildings Artwork and heritage collections Plant and equipment Roads Bridges Footpaths Drainage Recreation, leisure and community assets Parks and open spaces Carparks Other infrastructure

237,963 52,038 13,443 76,876 1,937 178,131 8,762 13,845 70,741 1,769 7,583

(5,988) (32,138) (8,302) (18,861) (9,977) (491) (775) (3,962) 3,507 (99) (425)

231,975 19,900 5,141 58,015 1,937 168,154 8,271 13,070 66,779 3,507 1,670 7,158

Total Asset revaluation reserves

663,088

(77,511)

585,577

Transfer Balance at from Transfer to beginning of reporting accumulated accumulated surplus surplus period $'000

(b) Other reserves

$'000

$'000

Balance at end of reporting period $'000

2017 Asset realisation reserve Plant and equipment Balhausen organ Subdividers contributions Developer contributions

463 4,240 2 26 1,566

2,821 801 296

1,998 2 739 779

463 5,063 88 1,083

Total Other reserves

6,297

3,918

3,518

6,697

Asset realisation reserve Ballarat Aquatic and Lifestyle Centre Plant and equipment Balhausen organ Subdividers contributions Developer contributions

650 3,253 6 292 1,095

463 987 705 471

650 4 971 -

463 4,240 2 26 1,566

Total Other reserves

5,296

2,626

1,625

6,297

2016

144

38

2017 $'000

2016 $'000

51,200 31,806 (243) (22,807) 2,349 27,042 5,942

31,830 31,549 (236) (15,904) 2,139 1,132 (2,355) 4,605

(12,673) 8,242 (8,812) 95 (25)

(4,545) 1,592 (2,081) (8) 2,510

82,116

50,228

Cash and cash equivalents (Note 16) Other financial assets - Term deposits (Note 17)

28,836 48,192

22,806 39,859

Total Cash available

77,028

62,665

Bank overdraft Purchase card facility limit Leasing facilities Used facilities

1,000 5,100 2,206 2,256

1,000 5,100 5,351 5,417

Total Unused facilities

6,050

6,034

Note 29 Reconciliation of cash flows from operating activities to surplus/(deficit) Profit/(loss) Depreciation/amortisation (Profit)/loss on disposal of property, infrastructure, plant and equipment Contributions - Non-monetary assets Interest and other costs of finance Fair value adjustments for investment property Revaluation (income)/expense Movement in GST payment Change in assets and liabilities: (Increase)/decrease in trade and other receivables (Increase)/decrease in other assets Increase/(decrease) in trade and other payables (Increase)/decrease in inventories Increase/(decrease) in provisions Net Cash provided by/(used in) operating activities

Note 30 Total cash available

Note 31 Financing arrangements

145

39

Note 32 Commitments Council has entered into the following commitments:

2017

Later than 1 year Later than 2 Not later than and not later than years and not 1 year 2 years later than 5 years $'000 $'000 $'000

Later than 5 years $'000

Total $'000

Operating Facilities

3,403

382

613

-

4,398

Total Operating

3,403

382

613

-

4,398

Capital Buildings Building improvements Recreation, leisure and community Roads

3,502 773

-

-

-

3,502 773

53 14,850

-

-

-

53 14,850

Total Capital

19,178

-

-

-

19,178

2016

Later than 1 year Later than 2 Not later than and not later than years and not 1 year 2 years later than 5 years $'000 $'000 $'000

Later than 5 years $'000

Total $'000

Operating Facilities Council election

1,236 351

1,178 -

1,253 -

-

3,667 351

Total Operating

1,587

1,178

1,253

-

4,018

3,344 196

-

-

-

3,344 196

227

-

-

-

227

149

-

-

-

149

3,916

-

-

-

3,916

Capital Buildings Building improvements Recreation, leisure and community Computers and telecommunications Total Capital

2017 $'000

2016 $'000

Note 33 Operating leases (a) Operating lease commitments At the reporting date, the Council had the following obligations under non-cancellable operating leases for the lease of equipment for use within Council's activities (these obligations are not recognised as liabilities):

Not later than one year Later than one year and not later than five years Later than five years

146

837 1,837 -

1,308 2,697 -

2,674

4,005

40

Note 33 Operating leases (cont.) (b) Operating lease receivables Council has entered into property leases consisting of surplus freehold office complexes and other land and buildings. These properties held under operating leases have remaining non-cancellable lease terms of between 1 and 10 years. All leases include a Consumer Price Index based revision of the rental charge annually. Future minimum rentals receivable under non-cancellable operating leases are as follows: Not later than one year Later than one year and not later than five years Later than five years

1,509 6,038 7,547

1,073 4,292 5,365

15,094

10,730

Note: The prior year comparative figures have been restated to reflect the inclusion of operating leases that had been inadvertently omitted from prior year disclosures. The restatement allows for better comparison to prior years.

Note 34 Superannuation Council makes the majority of its employer superannuation contributions in respect of its employees to the Local Authorities Superannuation Fund (the Fund). This Fund has two categories of membership, accumulation and defined benefit, each of which is funded differently. Obligations for contributions to the Fund are recognised as an expense in the Comprehensive Income Statement when they are made or due. Accumulation The Fund's accumulation categories, Vision MySuper/Vision Super Saver, receive both employer and employee contributions on a progressive basis. Employer contributions are normally based on a fixed percentage of employee earnings (for the year ended 30 June 2017, this was 9.5% as required under Superannuation Guarantee legislation). Defined Benefit Council does not use defined benefit accounting for its defined benefit obligations under the Fund's Defined Benefit category. This is because the Fund's Defined Benefit category is a pooled multi-employer sponsored plan. There is no proportional split of the defined benefit liabilities, assets or costs between the participating employers as the defined benefit obligation is a floating obligation between the participating employers and the only time that the aggregate obligation is allocated to specific employers is when a call is made. As a result, the level of participation of Council in the Fund cannot be measured as a percentage compared with other participating employers. Therefore, the Fund Actuary is unable to allocate benefit liabilities, assets and costs between employers for the purposes of AASB 119 Funding arrangements Council makes employer contributions to the Defined Benefit category of the Fund at rates determined by the Trustee on the advice of the Fund Actuary. As at 30 June 2016, an interim actuarial investigation was held as the Fund provides lifetime pensions in the Defined Benefit category. The Vested Benefit Index (VBI) of the Defined Benefit category of which Council is a contributing employer was 102.0%. To determine the VBI, the fund Actuary used the following long-term assumptions: Net investment returns 7.00% pa Salary inflation 4.25% pa Price inflation (CPI) 2.50% pa.

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41

Note 34 Superannuation (cont.) Vision Super has advised that the estimated VBI at 30 June 2017 was 103.1%. The VBI is to be used as the primary funding indicator. Because the VBI was above 100%, the 2017 interim actuarial investigation determined the Defined Benefit category was in a satisfactory financial position and that no change was necessary to the Defined Benefit category’s funding arrangements from prior years. Employer contributions Regular contributions On the basis of the results of the 2016 interim actuarial investigation conducted by the Fund Actuary, Council makes employer contributions to the Fund’s Defined Benefit category at rates determined by the Fund’s Trustee. For the year ended 30 June 2017, this rate was 9.5% of members' salaries (9.5% in 2015/16). This rate will increase in line with any increase to the contribution rate. In addition, Council reimburses the Fund to cover the excess of the benefits paid as a consequence of retrenchment above the funded resignation or retirement benefit. Funding calls If the Defined Benefit category is in an unsatisfactory financial position at an actuarial investigation or the Defined Benefit category‘s VBI is below its shortfall limit at any time other than the date of the actuarial investigation, the Defined Benefit category has a shortfall for the purposes of SPS 160 and the Fund is required to put a plan in place so that the shortfall is fully funded within three years of the shortfall occurring. The Fund monitors its VBI on a quarterly basis and the Fund has set its shortfall limit at 97%. In the event that the Fund Actuary determines that there is a shortfall based on the above requirement, the Fund’s participating employers (including Council) are required to make an employer contribution to cover the shortfall. Using the agreed methodology, the shortfall amount is apportioned between the participating employers based on the pre-1 July 1993 and post-30 June 1993 service liabilities of the Fund’s Defined Benefit category, together with the employer’s payroll at 30 June 1993 and at the date the shortfall has been calculated. Due to the nature of the contractual obligations between the participating employers and the Fund, and that the Fund includes lifetime pensioners and their reversionary beneficiaries, it is unlikely that the Fund will be wound up. If there is a surplus in the Fund, the surplus cannot be returned to the participating employers. In the event that a participating employer is wound-up, the defined benefit obligations of that employer will be transferred to that employer’s successor. 2016 Interim actuarial investigation surplus amounts The Fund’s interim actuarial investigation as at 30 June 2016 identified the following in the defined benefit category of which Council is a contributing employer: A VBI surplus of $40.3 million; and A total service liability surplus of $156 million. The VBI surplus means that the market value of the Fund’s assets supporting the defined benefit obligations exceed the vested benefits that the defined benefit members would have been entitled to if they had all exited on 30 June 2016. The total service liability surplus means that the current value of the assets in the Fund’s Defined Benefit category plus expected future contributions exceeds the value of expected future benefits and expenses. Council was notified of the 30 June 2016 VBI during August 2016. 2017 Full triennial actuarial investigation A full actuarial investigation is being conducted for the Fund's position as at 30 June 2017. It is anticipated that this actuarial investigation will be completed in December 2017. Future superannuation contributions The expected contributions to be paid to the Defined Benefit category of Vision Super for the year ending 30 June 2018 is $534,000.

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42

Note 35 Contingent liabilities and contingent assets Contingent liabilities Defined benefit superannuation Council has obligations under a defined benefit superannuation scheme that may result in the need to make additional contributions to the scheme, matters relating to this potential obligation are outlined in Note 34. As a result of the volatility in financial markets the likelihood of making such contributions in future periods exists. At this point in time it is not known if additional contributions will be required, their timing or potential amount. Financial guarantees On the 22 July 1996, Council entered into a Guarantee with the Australian and New Zealand Banking Group Limited and Basketball Stadiums Victoria Co-Operative Limited for a bank loan to finance Ballarat Netball Stadium (Arch Sports Centre). The Guarantee is limited to the current level of borrowings of $400,000 and cannot be exercised for any further borrowings without Council's written consent. A contingent liability therefore exists for this amount. Contingent assets Developer contributions In accordance with AASB 137, Council is required to recognise an asset for which it is probable that a future economic benefit will eventuate and the amount of this asset can be reliably measured. At balance date there are no estimates available for developer contributions of infrastructure assets to be received in respect of subdivisions currently under development. As a guide Council has recognised over the past two years developer contributions of $22.698 million (2016/17) and $15.904 million (2015/16). Additional developer contributed assets of $13.620 million from 2015/16 and $8.466 million from 2014/15 have also been recognised for the first time in 2017 (refer Note 1(x)).

Note 36 Financial instruments (a) Objectives and policies Council's principal financial instruments comprise cash assets, term deposits, receivables (excluding statutory receivables), payables (excluding statutory payables) and bank borrowings. Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement and the basis on which income and expenses are recognised, in respect of each class of financial asset, financial liability and equity instrument is disclosed in Note 1 of the financial statements. Risk management is carried out by senior management under policies approved by Council. These policies include identification and analysis of the risk exposure to Council and appropriate procedures, controls and risk minimisation. (b) Market risk Market risk is the risk that the fair value or future cash flows of our financial instruments will fluctuate because of changes in market prices. Council's exposures to market risk is primarily through interest rate risk with only insignificant exposure to other price risks and no exposure to foreign currency risk. Interest rate risk Interest rate risk refers to the risk that the value of a financial instrument or cash flows associated with the instrument will fluctuate due to changes in market interest rates. Our interest rate liability risk arises primarily from long term loans and borrowings at fixed rates which exposes us to fair value interest rate risk. Council does not hold any interest bearing financial instruments that are measured at fair value, and therefore has no exposure to fair value interest rate risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. Council has minimal exposure to cash flow interest rate risk through its cash and deposits that are at floating rate. (c) Credit risk Credit risk is the risk that a contracting entity will not complete its obligations under a financial instrument and cause Council to make a financial loss. Council have exposure to credit risk on some financial assets included in the balance sheet. To help manage this risk: - Council may apply credit limits for the entities Council deal with; - Council may require collateral where appropriate; and - Council only invest surplus funds with financial institutions which have a recognised credit rating specified in Council's investment policy.

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43

Note 36 Financial instruments (cont.) Receivables consist of a large number of customers, spread across the ratepayer, business and government sectors. Credit risk associated with the Council's financial assets is minimal because the main debtor is secured by a charge over the rateable property. There are no material financial assets which are individually determined to be impaired. Council may also be subject to credit risk for transactions which are not included in the Balance Sheet, such as when Council provide a guarantee for another party. Details of our contingent liabilities are disclosed in Note 35. (d) Liquidity risk Liquidity risk includes the risk that, as a result of our operational liquidity requirements or we will not have sufficient funds to settle a transaction when required, we will be forced to sell a financial asset at below value or may be unable to settle or recover a financial asset. Council's maximum exposure to liquidity risk is the carrying amounts of financial liabilities as disclosed in the face of the balance sheet and the amounts related to financial guarantees disclosed in Note 35 and is deemed insignificant based on prior periods' data and current assessment of risk. There has been no significant change in Council's exposure, or its objectives, policies and processes for managing liquidity risk or the methods used to measure this risk from the previous reporting period. With the exception of borrowings, all financial liabilities are expected to be settled within normal terms of trade. Details of the maturity profile for borrowings are disclosed at Note 27. (e) Fair value Unless otherwise stated, the carrying amount of financial instruments reflect their fair value. (f) Fair value hierarchy Council's financial assets and liabilities are not valued in accordance with the fair value hierarchy, Council's financial assets and liabilities are measured at amortised cost. (g) Sensitivity disclosure analysis Taking into account past performance, future expectations, economic forecasts, and management's knowledge and experience of the financial markets, Council believes the following movements are 'reasonably possible' over the next 12 months: - A parallel shift of + 0.50% and -0.50% in market interest rates (AUD) from year-end rates of 1.50%. These movements will not have a material impact on the valuation of Council's financial assets and liabilities, nor will they have a material impact on the results of Council's operations.

150

44

Note 37 Related party transactions (i) Related Parties Parent Entity Ballarat City Council Subsidiaries and Associates Nil (ii) Key Management Personnel Details of persons holding the position of Councillor or other members of Key Management Personnel at any time during the year are: Councillors

2017 No.

1/07/2016 to 30/06/2017

Amy Johnson Belinda Coates Ben Taylor (from 7/11/2016) Daniel Moloney (from 7/11/2016) Des Hudson (Mayor to 21/10/2016) Glen Crompton (to 22/10/2016) Grant Tillett (from 7/11/2016) Jim Rinaldi John Philips (to 22/10/2016) Mark Harris (from 7/11/2016) Peter Innes (to 22/10/2016) Samantha McIntosh (Mayor from 8/11/2016) Vicki Coltman (to 22/10/2016) 13

Total Number of Councillors Other Key Management Personnel Justine Linley (Chief Executive Officer) Terry Demeo (Director Infrastructure and Environment) Neville Ivey (Director Community Development) Glenn Kallio (Director Business Services) Angelique Lush (Director Development and Planning) Cameron Duthie (Policy & Projects Strategist) Cameron Gray (Director Policy & Innovation)

7

Total Other Key Management Personnel

20

Total Key management personnel

(iii) Remuneration of Key Management Personnel

2017 $,000

Total remuneration of key management personnel was as follows: Short-term benefits Post employment benefits Long-term benefits Termination benefits

1,687 106 12 -

Total Remuneration of key management personnel

1,805

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45

Note 37 Related party transactions (cont.) (iv) Transactions with related parties No material transactions to or from related parties of Council have been disclosed or uncovered through review of Council's transactions for the financial year ending 30 June 2017. (v) Outstanding balances with related parties No material transactions with outstanding balances to or from related parties of Council have been disclosed or uncovered through review of Council's transactions for the financial year ending 30 June 2017. (vi) Loans to/from related parties No loans to or from related parties of Council have been disclosed or uncovered through review of Council's transactions for the financial year ending 30 June 2017.

(vii) Commitments to/from related parties No material commitments to or from related parties of Council have been disclosed or uncovered through review of Council's transactions for the financial year ending 30 June 2017. * AASB 124: Related Party Disclosures has only been introduced into the Local Government sector for the year commencing 1 July 2016. As such, prior year disclosures for comparison is not provided.

Note 38 Senior officer remuneration A Senior Officer is an officer of Council, other than Key Management Personnel, who: a) has senior management responsibilities; and b) whose total annual remuneration exceeds $142,000 The number of Senior Officers are shown below in their relevant income bands: Income Range: