Council

Special Meeting Agenda

30 June

2020

Doc ID No: A6274062

ITEM: 5.1

SUBJECT: Adoption of the 2020-2021 Budget and associated matters

AUTHOR: Manager, Finance

DATE: 25 June 2020

Executive Summary

This is a report concerning the adoption of the 2020‑2021 Budget and associated matters.

Recommendation/s

A. That Ipswich City Council receive and note the contents of the report by the Manager, Finance dated 25 June 2020 concerning the 2020‑2021 Budget and associated matters.

B. That Ipswich City Council receive and note the Statement of Estimated Financial Position for the previous financial year 2019‑2020, outlined in Attachment 1 to the report by the Manager, Finance dated 25 June 2020.

C. That in accordance with section 81 of the Local Government Regulation 2012, Ipswich City Council decide the different rating categories of rateable land in the local government area as follows:

(a) the rating categories of rateable land in the local government area are in column 1 of the table below which is stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020;

(b) the description of each of the rating categories of rateable land in the local government area are in column 2 of the table below which is stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020;

(c) the rating category to which each parcel of rateable land in the local government area belongs, is the rating category which is included in the Council’s rating files at the date of issue of a relevant quarterly rating assessment notice.

Column 1 Rating category of rateable land		Column 2 Description of rating category
1	Land not in Brookwater used for a residential purpose which is owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is owner occupied; (d) is not located in Brookwater.
4	Land not used for a residential purpose or for profit purpose.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is not used for a residential purpose or for profit purpose.
8	Land in Brookwater used for a residential purpose which is owner occupied or which is vacant land that is potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is either: (i) primarily residential and owner occupied; or (ii) vacant land that is potential owner occupied; (c) is located in Brookwater.
9	Land not in Brookwater used for a residential purpose which is not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is not owner occupied; (d) is not located in Brookwater.
10	Land not in Brookwater which is vacant land less than 20,000m² that is potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is vacant land; (c) is less than 20,000m²; (d) is potential owner occupied; (e) is not located in Brookwater.
11	Land not in Brookwater used for a residential purpose which is owner occupied that is in a community titles scheme not in a high rise structure.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is owner occupied; (d) is included in a community titles scheme; (e) is not in a high rise structure; (f) is not located in Brookwater.
15	Land in Brookwater used for a residential purpose which is not owner occupied or which is vacant land that is not potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is either: (i) primarily residential and is not owner occupied; or (ii) vacant land that is not potential owner occupied; (c) is located in Brookwater.
16	Land not in Brookwater used for a residential purpose which is not owner occupied that is in a community titles scheme not in a high rise structure.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is not owner occupied; (d) is included in a community titles scheme; (e) is not in a high rise structure; (f) is not located in Brookwater.
17	Land not in Brookwater used for a residential purpose which is owner occupied that is in a community titles scheme in a high rise structure.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is owner occupied; (d) is included in a community titles scheme; (e) is in a high rise structure; (f) is not located in Brookwater.
18	Land not in Brookwater used for a residential purpose which is not owner occupied that is in a community titles scheme in a high rise structure.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) is not owner occupied; (d) is included in a community titles scheme; (e) is in a high rise structure; (f) is not located in Brookwater.
19	Land not in Brookwater which is vacant land less than 20,000m² that is not potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is vacant land; (c) is less than 20,000m²; (d) is not potential owner occupied; (e) is not located in Brookwater.
22a	Land used for a multi residential purpose, with two dwellings or a dwelling with an auxiliary unit, which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes: (i)---- two dwellings; or (ii)---- a dwelling with an auxiliary unit; (d) none of the dwellings or the auxiliary unit are owner occupied.
22b	Land used for a multi residential purpose with three to five dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes three to five dwellings; (d) one or more of the dwellings is not owner occupied.
22c	Land used for a multi residential purpose with six to nine dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes six to nine dwellings; (d) one or more of the dwellings is not owner occupied.
22d	Land used for a multi residential purpose with 10 to 14 dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes 10 to 14 dwellings; (d) one or more of the dwellings is not owner occupied.
22e	Land used for a multi residential purpose with 15 to 19 dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes 15 to 19 dwellings; (d) one or more of the dwellings is not owner occupied.
22f	Land used for a multi residential purpose with 20 to 29 dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes 20 to 29 dwellings; (d) one or more of the dwellings is not owner occupied.
22g	Land used for a multi residential purpose with 30 to 39 dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes 30 to 39 dwellings; (d) one or more of the dwellings is not owner occupied.
22h	Land used for a multi residential purpose with 40 or more dwellings which are not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily residential; (c) includes 40 or more dwellings; (d) one or more of the dwellings is not owner occupied.
23	Land not in Brookwater which is vacant land that is 20,000m² or greater and is potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is vacant land; (c) is 20,000m² or greater; (d) is potential owner occupied; (e) is not located in Brookwater.
24	Land not in Brookwater which is vacant land that is 20,000m² or greater and is not potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is vacant land; (c) is 20,000m² or greater; (d) is not potential owner occupied; (e) is not located in Brookwater.
25	Land which is vacant land requiring rehabilitation as the subject of a previous extractive industry involving coal mining.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is vacant land; (c) has the Secondary Land Use Code of 78 Previous extractive industries land use requiring site rehabilitation; (d) requires rehabilitation as the subject of a previous extractive industry involving coal mining.
41	Land used for a farming and grazing purpose which is owner occupied or potential owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for farming and grazing; (c) is either: (i) owner occupied; or (ii) potential owner occupied.
42	Land used for a farming and grazing purpose which is not owner occupied.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for farming and grazing; (c) is not owner occupied.
43a	Land used for a commercial purpose with a rateable value of less than $200,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of less than $200,000.
]43b	Land used for a commercial purpose with a rateable value of $200,000 to less than $500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of $200,000 to less than $500,000.
43c	Land used for a commercial purpose with a rateable value of $500,000 to less than $1,000,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of $500,000 to less than $1,000,000.
43d	Land used for a commercial purpose with a rateable value of $1,000,000 to less than $2,500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of $1,000,000 to less than $2,500,000.
44a	Land used for a commercial purpose with a rateable value of $2,500,000 to less than $5,000,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of $2,500,000 to less than $5,000,000.
44b	Land used for a commercial purpose with a rateable value of $5,000,000 or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a commercial use; (c) has a rateable value of $5,000,000 or greater.
45	Land used for a noxious industry that is not in rating categories 46, 47b and 50.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a noxious industry; (c) is not in rating categories 46, 47b and 50.
46	Land used for a noxious industry involving waste recycling or waste processing.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) has the Secondary Land Use Code of 37 Noxious Industry - Waste Recycling/Processing; (c) is primarily for a noxious industry involving waste recycling or waste processing.
47a	Land used for an extractive industry involving coal mining or the rehabilitation of land the subject of a previous or current extractive industry involving coal mining.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) has the Secondary Land Use Codes of 00 Coal mining and ancillary and/or associated activities including mine rehabilitation; (c) is primarily for an extractive industry involving coal mining or the rehabilitation of land the subject of a previous or current extractive industry involving coal mining.
47b	Land used for a noxious industry involving a landfill.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) has any of the following Secondary Land Use Codes: (i) 17 Noxious Industry Land Fill - Putrescible Material; (ii) 27 Noxious Industry Land Fill - Non Putrescible Material; (c) is primarily for a noxious industry involving a landfill.
48	Land used for an extractive industry that is not in rating category 47a.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for an extractive industry not involving any of the following: (i) coal mining; (ii) rehabilitation of land the subject of a previous or current extractive industry involving coal mining; (c) is not in rating category 47a.
49a	Land used for a light industry with a rateable value of less than $500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a light industry; (c) has a rateable value of less than $500,000.
49b	Land used for a light industry with a rateable value of $500,000 to less than $1,000,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a light industry; (c) has a rateable value of $500,000 to less than $1,000,000.
49c	Land used for a light industry with a rateable value of $1,000,000 to less than $2,500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a light industry; (c) has a rateable value of $1,000,000 to less than $2,500,000.
49d	Land used for a light industry with a rateable value of $2,500,000 to less than $5,000,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a light industry; (c) has a rateable value of $2,500,000 to less than $5,000,000.
49e	Land used for a light industry with a rateable value of $5,000,000 or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a light industry; (c) has a rateable value of $5,000,000 or greater.
50	Land used for a heavy industry.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) if the land has a Primary Council Land Use Code of 37 Noxious/Offensive Industry, the land also has a Secondary Land Use Code of 99 Power Station; (c) is primarily for a heavy industry.
55a	Land used for a retail purpose with a total GLA of less than 5,000m²and a rateable value of less than $200,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of less than 5,000m²; (c) has a rateable value of less than $200,000.
55b	Land used for a retail purpose with a total GLA of less than 5,000m²and a rateable value of $200,000 to less than $500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of less than 5,000m²; (c) has a rateable value of $200,000 to less than $500,000.
55c	Land used for a retail purpose with a total GLA less of than 5,000m²and a rateable value of $500,000 to less than $1,000,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of less than 5,000m²; (c) has a rateable value of $500,000 to less than $1,000,000.
55d	Land used for a retail purpose with a total GLA of less than 5,000m²and a rateable value of $1,000,000 to less than $2,500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of less than 5,000m²; (c) has a rateable value of $1,000,000 to less than $2,500,000.
55e	Land used for a retail purpose with a total GLA of 5,000m² to less than 7,500m²and a rateable value of less than $2,500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 5,000m² to less than 7,500m²; (c) has a rateable value of less than $2,500,000.
55f	Land used for a retail purpose with a total GLA of 7,500m² to less than 10,000m²and a rateable value of less than $2,500,000.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 7,500m² to less than 10,000m²; (c) has a rateable value of less than $2,500,000.
55g	Land used for a retail purpose with a total GLA of less than 10,000m²and a rateable value of $2,500,000 or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of less than 10,000m²; (c) has a rateable value of $2,500,000 or greater.
55h1	Land used for a retail purpose with a total GLA of 10,000m² to less than 12,500m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 10,000m² to less than 12,500m²; (c) has a land area of less than 200,000m².
55h2	Land used for a retail purpose with a total GLA of 12,500m² to less than 15,000m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 12,500m² to less than 15,000m²; (c) has a land area of less than 200,000m².
55h3	Land used for a retail purpose with a total GLA of 15,000m² to less than 17,500m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 15,000m² to less than 17,500m²; (c) has a land area of less than 200,000m².
55h4	Land used for a retail purpose with a total GLA of 17,500m² to less than 20,000m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 17,500m² to less than 20,000m²; (c) has a land area of less than 200,000m².
55i1	Land used for a retail purpose with a total GLA of 20,000m²to less than 25,000m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 20,000m² to less than 25,000m²; (c) has a land area of less than 200,000m².
55i2	Land used for a retail purpose with a total GLA of 25,000m² to less than 30,000m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 25,000m² to less than 30,000m²; (c) has a land area of less than 200,000m².
55j	Land used for a retail purpose with a total GLA of 30,000m²to less than 45,000m² and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 30,000m² to less than 45,000m²; (c) has a land area of less than 200,000m².
55k	Land used for a retail purpose with a total GLA of 45,000m² or greater and a land area of less than 200,000m².	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 45,000m²or greater; (c) has a land area of less than 200,000m².
55l	Land used for a retail purpose with a total GLA of 10,000m²to less than 20,000m² and a land area of 200,000m² or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 10,000m² to less than 20,000m²; (c) has a land area of 200,000m² or greater.
55m	Land used for a retail purpose with a total GLA of 20,000m²to less than 30,000m² and a land area of 200,000m² or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 20,000m² to less than 30,000m²; (c) has a land area of 200,000m² or greater.
55n	Land used for a retail purpose with a total GLA of 30,000m²to less than 45,000m² and a land area of 200,000m² or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 30,000m² to less than 45,000m²; (c) has a land area of 200,000m² or greater.
55o	Land used for a retail purpose with a total GLA of 45,000m² or greater and a land area of 200,000m² or greater.	Land which meets all of the following criteria: (a) has any of the Primary Council Land Use Codes for this rating category; (b) is primarily for a retail purpose with a total GLA of 45,000m² or greater; (c) has a land area of 200,000m² or greater.

D. That in accordance with section 257 of the Local Government Act 2009, Ipswich City Council delegate to the Chief Executive Officer the power to identify the rating category to which each parcel of rateable land belongs under section 81(4) and (5), section 82 and any other applicable provision of Chapter 4 of the Local Government Regulation 2012.

E. That in accordance with section 94 of the Local Government Act 2009 and section 80 of the Local Government Regulation 2012, Ipswich City Council decide to levy differential general rates on rateable land in the local government area, on the basis stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

F. That in accordance with section 74 and section 76 of the Local Government Regulation 2012, Ipswich City Council decide that the rateable value of land for the financial year will be the three (3)-year averaged value of the land, on the basis stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

G. That in accordance with section 80 of the Local Government Regulation 2012, Ipswich City Council decide that the differential general rates for each rating category of rateable land in the local government area is that in column 2 of the table below which is stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

Column 1 Rating category	Column 2 Differential general rates	Column 3 Minimum amount of general rates	Column 4 Limitation on increase of levied 2019-2020 differential general rates (%)
1	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$987	15
4	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$604	15
8	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$2,396	15
9	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
10	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$987	15
11	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$987	15
15	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$3,042	15
16	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
17	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$987	15
18	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
19	1.0043 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
22a	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$2,676	15
22b	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$4,013	15
22c	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$8,027	15
22d	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$13,378	15
22e	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$20,067	15
22f	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$26,756	15
22g	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$40,133	15
22h	0.9789 cents in the dollar on the rateable value of all rateable land in this rating category	$53,511	15
23	0.7338 cents in the dollar on the rateable value of all rateable land in this rating category	$987	15
24	1.2338 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
25	6.5211 cents in the dollar on the rateable value of all rateable land in this rating category	$1,338	15
41	0.6738 cents in the dollar on the rateable value of all rateable land in this rating category	$1,303	15
42	0.8574 cents in the dollar on the rateable value of all rateable land in this rating category	$1,303	15
43a	1.8818cents in the dollar on the rateable value of all rateable land in this rating category	$1,290	15
43b	1.9759 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
43c	2.0700 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
43d	2.1641 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
44a	2.3523 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
44b	2.4934 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
45	2.4464 cents in the dollar on the rateable value of all rateable land in this rating category	$1,704	15
46	4.8927 cents in the dollar on the rateable value of all rateable land in this rating category	$23,159	15
47a	19.2929 cents in the dollar on the rateable value of all rateable land in this rating category	$13,668	15
47b	30.8790 cents in the dollar on the rateable value of all rateable land in this rating category	$442,368	5
48	3.1991 cents in the dollar on the rateable value of all rateable land in this rating category	$2,187	15
49a	2.0700 cents in the dollar on the rateable value of all rateable land in this rating category	$1,446	15
49b	2.1641 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
49c	2.2582 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
49d	2.4463 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
49e	2.5875 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
50	3.1050 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
55a	1.8818 cents in the dollar on the rateable value of all rateable land in this rating category	$1,290	15
55b	1.9759 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
55c	2.0700 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
55d	2.1641 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	15
55e	2.5875 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	7.5
55f	3.0109 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	7.5
55g	3.4813 cents in the dollar on the rateable value of all rateable land in this rating category	Not applicable	7.5
55h1	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$329,042	15
55h2	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$406,815	15
55h3	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$484,588	15
55h4	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$562,360	15
55i1	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$666,070	15
55i2	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$769,433	15
55j	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$916,216	15
55k	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$1,465,986	15
55l	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$933,412	15
55m	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$1,399,965	15
55n	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$2,101,226	15
55o	4.7958 cents in the dollar on the rateable value of all rateable land in this rating category	$2,717,325	15

H. That in accordance with section 77 of the Local Government Regulation 2012, Ipswich City Council decide that the minimum amount of general rates for certain rating categories of rateable land in the local government area is to be fixed to that amount in column 3 of the table in Resolution G, on the basis stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by Manager, Finance dated 25 June 2020.

I. That in accordance with section 116 of the Local Government Regulation 2012, Ipswich City Council decide to limit the increase in the differential general rates for certain rating categories of rateable land in the local government area to not more than the differential general rates for the last financial year increased by the percentage stated in column 4 of the table in Resolution G, on the basis stated in Part 2 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

J. That in accordance with section 94 of the Local Government Act 2009 and section 99 of the Local Government Regulation 2012, Ipswich City Council decide to levy utility charges for waste management services on rateable land in the local government area that are in column 2 of the table below, on the basis stated in Part 3 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

Column 1 Type of waste management service	Column 2 Waste management utility charge per waste management service (per annum)
Household waste service	$371.00
Adjusted household waste service	$185.50
Green waste service	$80.00
Non-household waste service	$371.00
Non-household waste levy	$63.50

K. That in accordance with section 94 of the Local Government Act 2009, section 94 of the Local Government Regulation 2012 and section 128A of the Fire and Emergency Services Act 1990, Ipswich City Council decide to levy a special charge of $39 per annum for the Rural Fire Brigades Services for the services, facilities or activities identified in the Rural Fire Resources Levy Special Charge Overall Plan, on rateable land in the local government area that specially benefits from the Rural Fire Brigades Services, on the basis stated in Part 4 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

L. That in accordance with section 94 of the Local Government Act 2009, section 103 of the Local Government Regulation 2012 and section 128A of the Fire and Emergency Services Act 1990, Ipswich City Council decide to levy a separate charge of $3 per annum for the Rural Fire Brigades Services on rateable land in the local government area, on the basis stated in Part 5 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

M. That in accordance with section 94 of the Local Government Act 2009 and section 103 of the Local Government Regulation 2012, Ipswich City Council decide to levy a separate charge of $46 per annum for the Ipswich Enviroplan on rateable land in the local government area, on the basis stated in Part 6 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

N. That in accordance with section 107 of the Local Government Regulation 2012 and section 114 of the Fire and Emergency Services Act 1990, Ipswich City Council decide that rates and charges (including the Emergency Management Levy) will be levied quarterly on the basis stated in Part 7 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

O. That Ipswich City Council decide on the basis stated in Part 7 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020, the following:

(a) the period within which rates and charges (including the Emergency Management Levy under section 115 of the Fire and Emergency Services Act 1990) must be paid in accordance with section 118 of the Local Government Regulation 2012;

(b) to allow ratepayers to pay rates and charges (including the Emergency Management Levy) by instalments in accordance with section 129 of the Local Government Regulation 2012;

(c) to allow a discount for payment of rates and charges before the end of a period that ends on or before the due date for payment in accordance with section 130 of the Local Government Regulation 2012.

P. That in accordance with section 133 of the Local Government Regulation 2012, Ipswich City Council decide that interest is payable on overdue rates and charges, at an annual rate of 8.53%, on the basis stated in Part 8 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

Q. That in accordance with Chapter 4, Part 10 of the Local Government Regulation 2012, Ipswich City Council decide to grant a concession for rates and charges to an eligible pensioner who owns and occupies rateable land, on the basis stated in Part 9 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

R. That in accordance with section 192 of the Local Government Regulation 2012, Ipswich City Council adopt the Debt Policy for 2020-2021 which is stated in Part 11 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

S. That in accordance with section 191 of the Local Government Regulation 2012, Ipswich City Council adopt the Investment Policy for 2020‑2021 which is stated in Part 12 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

T. That Ipswich City Council adopt the Financial Management Policy for 2020‑2021 which is stated in Part 13 of the 2020‑2021 Budget in Attachment 2 to the report by the Manager, Finance dated 25 June 2020.

U. That in accordance with section 104 of the Local Government Act 2009 and section 170 of the Local Government Regulation 2012, Ipswich City Council consider and adopt the 2020‑2021 Budget, which is Attachment 2 to the report by the Manager, Finance dated 25 June 2020, that includes the following:

(a) the Budget and Long-Term Financial Forecast which is stated in Part 1, including the Forecast Financial Statements: Statement of Income and Expenditure, Statement of Financial Position, Statement of Cash Flows and Statement of Changes in Equity;

(b) the Revenue Statement which is stated in Part 10;

(d) the relevant measures of financial sustainability which is stated in Part 1;

(e) the total value of the change, expressed as a percentage, in the rates and utility charges levied for the financial year compared with the rates and utility charges levied in the previous budget which is stated in Part 1.

V. That it be recorded that in each case where a preceding Resolution refers to the whole or a part of a document which is in Attachment 1 or Attachment 2 to the report by the Manager, Finance dated 25 June 2020, the whole or part of the document is incorporated by reference into and forms part of the terms and content of the Resolution.

RELATED PARTIES

There are no related parties in relation to this report.

Advance Ipswich Theme

Listening, leading and financial management

Purpose of Report/Background

Financial Information for the Budget Meeting

Section 205 of the Local Government Regulation 2012 requires the Chief Executive Officer to present the local government’s annual budget meeting with a statement of estimated financial position for the previous financial year.

The statement of estimated financial position is a document stating the financial operations, and financial position, of the local government for the previous financial year (Attachment 1).

2020-2021 Budget

The 2020-2021 Budget (Attachment 2) contains the Budget, Long-Term Financial Forecast, General Rates, Utility Charges, Special Charges, Separate Charges and other associated documents and polices for the 2020-2021 financial year including the following:

• The 2020-2021 Budget;

• Long-Term Financial Forecast

• Differential General Rates;

• Waste Management Utility Charges;

• Rural Fire Resources Levy Special Charge;

• Rural Fire Resources Levy Separate Charge;

• Enviroplan Separate Charge;

• Time and Manner of Payment of Rates and Charges;

• Interest on Overdue Rates and Charges;

• Concession for Rates or Charges to Pensioners;

• Revenue Statement;

• Debt Policy;

• Investment Policy;

• Financial Management Policy;

• Procurement Policy;

• Revenue Policy.

Legal/Policy Basis

This report and its recommendations are consistent with the following legislative provisions:

Local Government Act 2009

Local Government Regulation 2012

Land Valuation Act 2010

Retail Shop Leases Regulation 2016

Waste Reduction and Recycling (Waste Levy) Amendment Act 2019

Fire and Emergency Services Act 1990

Revenue Policy

Revenue Statement

Financial Management Policy

Debt Policy

Investment Policy

Procurement Policy

Pensioner remission of Rates Policy

RISK MANAGEMENT IMPLICATIONS

There no specific risk management issues to consider in adopting the 2020‑2021 Budget and Long Term Financial Forecast.

Financial/RESOURCE IMPLICATIONS

The 2020-2021 Budget, rating resolutions and related policies provide the financial resources for the organisation for the coming financial year. The Long Term Financial Forecast are the outcomes of the financial strategies intended to provide a sustainable future for the City of Ipswich.

COMMUNITY and OTHER CONSULTATION

The 2020‑2021 Budget including the Long Term Financial Forecast is presented for consideration.

Conclusion

The 2020‑2021 Budget including the Long Term Financial Forecast is presented for consideration.

Attachments and Confidential Background Papers

1.	Statement of Estimated Financial Position ⇩
2.	2020-2021 Budget ⇩

Jeffrey Keech

Manager, Finance

I concur with the recommendations contained in this report.

Sonia Cooper

General Manager Corporate Services

I concur with the recommendations contained in this report.

David Farmer

Chief Executive Officer

“Together, we proudly enhance the quality of life for our community”

Council

Special Meeting Agenda

30 June

2020

Doc ID No: A6282131

ITEM: 5.3

SUBJECT: Proposed 2020-2021 Fees and Charges

AUTHOR: Treasury Accounting Manager

DATE: 8 June 2020

Executive Summary

This is a report concerning the annual review of Ipswich City Council’s (Council) proposed commercial and cost recovery fees and charges and the recommended pricing to commence with effect 1 July 2020. This report also outlines a proposed extension of temporary fee relief measures for environmental health services, parks, sporting grounds and community facilities hire for the first quarter of the 2020-2021 financial year in response to COVID‑19.

Recommendation/s

A. That the proposed 2020-2021 Fees and Charges, as detailed in Attachment 1 to the report by the Treasury Accounting Manager dated 8 June 2020, excluding pages 16 to 18 and 19 to 23, be adopted with an effective date of 1 July 2020.

B. That the amendments to Fees and Charges for 2020-2021, as detailed in Attachment 2 to the report by the Treasury Accounting Manager dated 8 June 2020, be received and noted.

C. That the extension of COVID-19 fee relief measures for environmental health services, parks, sporting grounds and community facilities hire to 30 September 2020, as outlined in Attachment 4 to the report by the Treasury Accounting Manager dated 8 June 2020, be adopted.

RELATED PARTIES

This report deals with the adoption of the pricing of fees and charges and does not specifically reference any third party. Councillors should consider where fees and charges may impact on their other interests or activities.

Advance Ipswich Theme

Listening, leading and financial management

Strengthening our local economy and building prosperity

Purpose of Report/Background

Section 98 of the Local Government Act 2009 (LGA) requires Council to maintain a publicly available register of cost recovery fees. Council’s register lists approximately 1,024 current services, encompassing both cost recovery and commercial fees.

An annual review is undertaken prior to the start of each financial year as part of the budget process. Whilst the annual review is coordinated by the Finance Branch, Departments remain responsible for developing recommendations to Council with regard to the proposed fees and charges.

In reviewing fees and charges, the Departments consider increases in the underlying costs of service delivery, consistency of the fees with Council policy and objectives, financial impact analysis and benchmarking of charges. Departments are also requested to undertake stakeholder consultation where appropriate.

The proposed register is intended to capture all fees and charges, with the exception of property rates, penalties, levies, and services provided by controlled entities.

Section 97 of the LGA allows Council to set cost-recovery fees for a range of regulatory functions, specifically:

a) licences, permits, registration or approvals;

b) change of ownership of land;

c) giving of information kept under a Local Government Act;

d) seizing property or animals under a Local Government Act; and

e) performance of certain responsibilities under the Building Act or the Plumbing and Drainage Act.

The LGA requires that a cost-recovery fee be no more than the cost to the local government of taking the action for which the fee is charged. Where the fee is a cost recovery fee, it is identified within the register by the reference to the relevant paragraph of LGA s 97(2), and the head of power under which the service is offered. Approximately two-thirds of fees listed in the register are cost recovery fees.

In addition to cost recovery fees, there are a small number of fees which are set by, or based on a pricing approach set by regulation. Such fees will typically relate to Planning and Development matters, or regulated services such as Right to Information fees.

The register also captures the fees and charges for Council’s commercially offered range of goods and services, such as venue hire, equipment hire and park use.

The proposed Fees and Charges register for 2020-2021 is provided at Attachment 1. For completeness, this extract includes Animal Management Permits and Dog Registration fees, which were subject to separate consideration and approval by Council in May.

A comparison of the existing Fees and Charges in place through 2019-2020 and the proposed Fees and Charges for 2020-2021, including details of new or deleted fees and charges, are listed in Attachment 2. There are very few material changes proposed for fees and charges at this time. The price of the majority of regulatory fees are proposed to increase in line with the forecast Council Cost Index at 2%, plus rounding. Commercial fees, most of which relate to venue hire, are proposed to remain at the 2019-2020 rates, reflecting staticity in market benchmarks as at February 2020.

Attachment 3 provides a summary of the existing fees and charges which are proposed to be subject to a material increase or decrease, not in line with the Council Cost Index.

The proposed fees and charges were developed prior to the economic impact of COVID-19 materialising. As such, the proposed fees reflect a baseline or ‘business as usual’ position. In recognition of this, the proposal includes an extension of temporary fee relief measures for environmental health services, parks, sporting grounds and community facilities hire for the first quarter of the 2020-2021 financial year (detailed in Attachment 4).

Following their adoption, the Fees and Charges may be subsequently amended at any time by a resolution of Council.

The key fee categories within the register, by subject header, are as follows:

Corporate Services and Information

• Corporate Documentation and Reports

Included in the register is a listing of key Council documents, such as the Annual Report, Budget and Local Laws, which are available free of charge (Attachment 2, pages 15-17).

A series of fees for environmental reports and data sets have been removed from the register due to limited demand or Council making the reports available online and therefore free of charge. Where it is appropriate for Council to charge for provision of such material, this can be provided at cost on request or via a right to information request (Attachment 2, page 17).

• Rates and Property Records

Minor changes are proposed to the provision of Rates and Property records, reflecting additional service options being made available by Council (Attachment 2, pages 19-22).

Where property information and rates notices are available to property owners free of charge using Councils online services, this option has been articulated in the register. For example, copies of rates notices are now available at no charge for the registered property owner via Council’s online eNotices portal.

Where a hardcopy of a prior (paid) notice is requested via customer service, this remains at $8.00 to cover the cost of production.

Customised services, such as inspection and extract of the land record and multiple rates notices are available upon request, and will be calculated at cost on the basis of the scope of work involved.

The change of ownership fee is proposed to remain at $60.00 (Attachment 2, page 23).

• Right to Information

The Right to Information fees are set under regulation by the Queensland Department of Justice and Attorney-General on an annual basis. The charges to apply for the forthcoming financial year are yet to be confirmed by the State. As a result, the draft report reflects the current financial year charges, with an acknowledgement that these charges will be updated upon confirmation by the State of the pricing to be applied from 1 July 2020 (Attachment 2, page 23).

• Postage

Postage and handling charges are applicable to a range of services across Council. Service options and fees have been reviewed and simplified within the new register (Attachment 2, page 24). Where previously a specific postage rate was listed for each applicable item (typically hardcopy publications or maps), individual rates have now been removed and a smaller number of options are captured under Corporate Services. Postage charges for standard letters are absorbed into the service cost, as it would not be cost effective to administer a separate charge for such a low cost service. Flat rate charges apply for standard documents and CDs and large documents. Postage rates for large volume and non‑standard items can be calculated on request. While charges are based on recovery of actual costs only, retention of postage charges is recommended to encourage the use of electronic delivery wherever possible.

Animal Management

Most animal management regulatory services, including registrations, permits and licences, are proposed to increase by 2% (plus rounding), in line with the forecast increase in Council’s underlying costs of delivery.

Domestic animal management permits and licences and dog registration fees were subject to consideration and approval by Council in May 2020 to enable annual renewal invoices to be issued ahead of the start of the new financial year. As such, these fees have been excluded from the comparative report (Attachment 2). The approved fees are displayed in the proposed register of fees and charges (Attachment 1, pages 15-17 and pages 18-22).

Commercial licence fees, for example Pet Shop and Pet Daycare licences, Commercial Stables, Catteries and Kennel Licences are to be increased in line with the Council Cost Index (Attachment 2, pages 30-32). These licence fees may be eligible for reduction under the COVID-relief program (refer to page 11 of this report).

A new charging structure is proposed to simplify dog and cat impounding fees. Charges are currently vary based on whether the impounded dog or cat has been impounded before, is microchipped, desexed or registered (applicable to dogs only). It is proposed that the range of existing fees be consolidated into a simpler suite of fees (Attachment 2, pages 37-42). This approach is simpler in terms of customer expectations, and in line with the approach now adopted by a number of other Councils.

The impounded animal recovery fees remain at below Council’s cost of delivery so as to encourage owners to reclaim their pets. Standard dog impounding is proposed to be $120.00, being the median of the existing suite of charges. The standard cat impoundment fee is proposed to be $90.00.

Daily charges for the hire of dog and cat traps are also proposed to be discontinued (Attachment 2, page 42). Short term rentals are not cost effective to administer, and the daily fee may act as a disincentive for longer term rentals where this is required. The fee for recovery of traps which have not been returned in a timely manner is to remain.

Microchipping services, undertaken by the RSPCA for Council, are proposed to increase by $0.50 to $25.50, in line with service costs (Attachment 2, page 43).

Community Development and Services

The user contribution for Home Assist services is proposed to increase slightly from $60.50 per hour to $61.00 per hour, in line with benchmarks and increases in underlying costs (Attachment 2, page 44). This fee is only applied where a client has requirements in excess of the funding already provided from within the scheme.

Promotional services fees for businesses that are not members of the Ipswich Tourism Operators Network (ITON) are to be discontinued, with Council support services now offered only to members within the Ipswich region. An industry affiliate fee membership option has also been included in the register at no charge (Attachment 2, pages 45-46).

No changes are proposed in relation to the Ipswich Visitor Information Centre.

The daily or drop-in pass for the Fire Station 101 Innovation Hub is proposed to increase from $22.00 to $33.00 in order to encourage members to use the ongoing membership option. (Attachment 2, page 46). Other membership options remain unchanged. Public venue hire and catering services at Fire Station 101 have been discontinued to accommodate a long term tenancy by the State Government which provides services complimentary to the strategic objectives of the facility (Attachment 2, page 47).

Health and Regulatory Services

Most fees under the Health and Regulatory Services section were subject to a detailed review in 2019. As such, the existing services have been subject to minimal change and prices generally escalated in line with Council costs. As with commercial animal licences, a number of the Health and Regulatory licence and service fees are proposed to be eligible for a reduction under the COVID-19 relief program (refer to page 11 of this paper).

Additional changes have been proposed with respect to entertainment venue licences and Environmentally Relevant Activities (ERAs).

Annual licence renewals for low and medium risk entertainment venue licences are to be discontinued following the Local Law review of 2019 (Attachment 2, pages 52-53). Most low and medium risk venues are now self-assessable, and may not require a permit. Where a permit is required, the fee (equivalent to a high risk venue licence) is applicable.

Several permits for ERAs are to be discontinued, where recent changes to environmental protection regulations have resulted in reclassification of the activity and these now being administered by the State Government (Attachment 2, page 61)

Ipswich Waste

• Recycling and Refuse Centres

Waste disposal fees for Ipswich Residents at both the Riverview and Rosewood Refuse and Recycling Centres are to remain unchanged, with a minimum $12.00 fee for general waste (Attachment 2, page 64 for Riverview, and page 65 for Rosewood).

The register also notes the approved domestic recyclables which Ipswich residents may dispose of free charge at the Refuse and Recycling Centres.

General waste charges for non-Ipswich residents, commercial and industrial users at Riverview are proposed to change from a ‘by quote’ rate to a flat fee of $70.00 for the first 330kg (or part thereof), and $0.20 per kg in excess of this (Attachment 2, page 64). Setting fixed charges for the service will provide a transparent price signal for business and non-local individuals who may wish to use the centre.

Similarly, the Rosewood Recycling and Refuse Centre has introduced fees to accommodate demand from non-Ipswich residents wishing to use the facility for domestic waste. Non‑Ipswich residents were previously unable to use the facility. Prices are consistent with that at Riverview, however as there is no weighbridge at Rosewood the charge is based on a per cubic metre basis ($70.00 for the first two cubic meters or part thereof, and $35.00 per cubic meter thereafter), (Attachment 2, pages 65-66). These changes do not represent an increase in fees, but rather an extension of services.

Tyre disposal fees are proposed to be increased by between $0.50 and $1.00 per tyre (Attachment 2, page 63). For example, disposal of a standard passenger tyre (excluding rim) will increase from $7.50 to $8.00 per tyre. The adjustment in prices is reflective of current contracts for removals and site and weighbridge operation costs, while remaining consistent with market competition.

• Additional Domestic Bin Services

The charge for additional domestic general waste collection is to remain unchanged at $17.00 per service (Attachment 2, page 66).

Tenants green waste services are proposed to increase from $75.00 to $80.00 per year, reflecting the increase in service delivery costs over time. This fee aligns with the rateable service provided to owner-occupied residential properties.

• Commercial Waste Services

Ipswich Waste offers a large range of non-residential waste and recycling services on a commercial basis. Services of this type include for example skip bins, document destruction, and pathological waste disposal. Consistent with the Local Government Regulation 2012 principles for commercialisation, service pricing is determined within the business unit on a commercial basis, and thus will be subject to fluctuations in line with market rates. Some services which are larger scale or specialist in nature will be set on a by-quote basis.

The register previously listed individual commercial waste services, each of which were by quote. The presentation in this regard has been revised to note the available commercial services, and directs customers to contact Ipswich Waste for further details and to obtain current pricing or a customised quote. The services and service fees have therefore not been discontinued, but just presented in a more user friendly manner within the register.

The individual fees being removed from the register are listed in Attachment 2, pages 67-71. The text proposed to replace the individual charges listings is contained in Attachment 2, page 68 (under heading “Commercial and Other Refuse and Recycling Services”).

Library Services

Library services were subject to a detailed review in 2016-2017, with the changes implemented at that time continuing to contribute to increased community patronage. As such, there are no material changes proposed to core library service fees.

• Venue Hire

Library venue hire offerings have increased with the opening of new Branches. Fees are consistently applied to comparable facilities across the library locations, and have not been subject to escalation against 2019-2020 fees. With a number of new facilities and consistent pricing in place, fees are now displayed by room type rather than for each location, so as to keep the register as simple as possible (Attachment 2, pages 74-80).

Fees continue to apply only to commercial use of the facilities. Library members and community organisations may use venues free of charge.

Selected equipment fees are also to be removed from the register, as the costs are now absorbed into the respective venue hire rates.

• Other Library Services

Internet and word processing access is to be available to library members only (free of charge), with fees for non-members to be discontinued.

Database access services and training are to be discontinued, as the Libraries have ceased to offer this service. A range of fixed price internet training sessions are also proposed to be removed from the register, as demand has reduced over time. Where required, it is planned that these services can be made available on a by quote basis from either existing or customised training packages (Attachment 2, pages 81‑84).

Non-standard (A3 and colour) print and photocopying charges at Library branches has been increased to cover machine operating costs, however the standard black and white A4 per page charge, which is the most commonly used by Library clients, has been maintained at 10 cents per page (Attachment 2, pages 80-81).

Fax services at Ipswich Libraries are proposed to be discontinued, reflecting the very limited demand for services and the user preference for alternative communication technologies. Where there is a community need for fax services, this can be met by local private sector providers at competitive prices (Attachment 2, page 81).

Parks, Sporting Grounds and Facilities

Hourly hire rates for parks, where used for commercial purposes, are to increase in line with the Council Cost Index (2% plus rounding), (Attachment 2, page 86).

Use of parks for non-commercial purposes, including by chartable and community organisations, is to remain free of charge.

Application fees for the use of parks or sporting grounds by fitness groups and personal trainers, where the group is ten or more persons, are to be discontinued (Attachment 2, page 88). The costs of processing an application for a booking will be captured within the seasonal booking/site use fees (also on page 88), removing the requirement for a separate charge.

Reflecting an increasing demand for bookings, a new annual fee of $175.00 is proposed for the use of park areas for aeronautical activities such as drones and model planes (Attachment 2, page 90).

Field lighting costs have been reviewed and are proposed to take the form of a flat hourly rate, rather than seasonal or weekly charges. The effective price to those using the sporting grounds is not expected to materially change as a result, as charges remain at cost at $7.00 per hour (Attachment 2, page 90).

There are minor changes proposed for school use of parks, sporting grounds and facilities to better reflect current patterns of use, (refer to Attachment 2, pages 90-92). Schools from within the Ipswich Local Government Area can continue to use facilities free of charge for the purpose of hosting inter and intra-school competitions and sporting carnivals. Where schools from outside the Ipswich Local Government Area require bookings, the standard sporting ground rates apply.

Use of sporting grounds and facilities for School Physical Education Lessons and Training is to be offered at a nominal charge of $15.00 per hour until 6pm, and by quote after 6pm (reflecting the need to potentially accommodate after hours lockups and field lighting).

A new bond is proposed to apply to school groups for use of toilet block facilities, to cover part of the cost of cleaning and repairs if/when required after use. The bond will be returned to schools where the facilities are left in a good state for the next user (Attachment 2, page 90). The Bond rate for sport and clubhouse recreation use is also proposed to increase to $500.00 per season.

In response to client feedback, use of Rosewood Showgrounds Cultural Centre, Briggs Road Function Rooms and other facilities are to be offered on seasonal or daily basis, rather than as an annual booking. This allows user groups with only periodic requirements to access the facility at a lower cost, whilst allowing the facility to be available for other bookings for the remaining times (Attachment 2, pages 93-95).

Camping fees are proposed to increase by $1.00 per site per night, bringing unpowered site fees to $13.00, and powered sites (Rosewood only) at $16.00 per night (Attachment 2, page 96).

Civic Centre venue hire and services will generally remain unchanged, reflecting staticity in market for entertainment and venue hire and related charges (up until the time of COVID-19 related closures), (Attachment 2, pages 97-106). Ticket commissions are to increase in line with market rates.

Planning and Development

Planning and Development Fees constitute approximately 40% of fees and charges revenue.

Cost recovery fees across planning and development have been escalated in line with anticipated increases in the underlying costs of delivery (Council Cost Index of 2%), and subject to rounding. Where applicable, benchmarking has also been undertaken to ensure Councils pricing and levels of service are consistent with other providers.

Building certification fees (Attachment 2, page 116 onwards) have been maintained in line with market rates in compliance with the competitive code of conduct.

A new fee of $1,350.00 is proposed for applications to relocate pre-1946 buildings within an existing property where in a Character Zone or a Character Place (not associated with a Material Change of Use). Relocation within an existing property is considered development consistent with the planning scheme, and therefore it is considered appropriate that this be subject to a lesser fee than for inconsistent development such as demolition or relocation to another property which requires more time to assess (Attachment 2, page 136).

Water infrastructure (water and sewer) operational works charges are to be removed from the register following recent legislative changes which transferred from Council responsibility as the assessing authority (Attachment 2, page 174).

Operational works supervision fees, which were offered on a by quote basis, are also to be removed from the register. The service is not considered a core function of Council and has ceased (Attachment 2, page 180).

Assessment of infrastructure agreement offsets will now be subject to a processing fee of $1,000.00 to recover Council’s cost of reviewing more complex offset/credit applications (Attachment 2, page 181). The current fee is only sufficient to cover the administration costs associated with entering the application into Council’s systems prior to an assessment and review of the application. The separate credit assessment and reviews fee will also be at cost recovery, with the latter based on the quotation from the external consultant.

Several fees for Authorities for Environmentally Relevant Activities have been discontinued due to changes to environmental protection regulations which now see these assessments administered by the State (Attachment 2, page 193).

Roads, Traffic and Parking

Minimal changes are proposed to Roads, Traffic and Parking fees.

Metered parking charges are proposed to remain at the rate set in 2018-19, being as follows:

Table 1: Regulated Parking Meter Charges (2018-2019 onwards)

Time restriction	Fee (incl. GST)
½ Hour	$ 0.70
1 Hour	$ 1.40
2 Hour	$ 2.80
3 Hour	$ 4.20
4 Hour	$ 5.60
9 Hour	$ 7.00

(Refer to Attachment 2, pages 197-198).

The Regulated Parking Permit Fee for Commercial Vehicles ($206.00 per annum), is to be discontinued as this permit is no longer offered by Council following the 2019 review of Local Law 5. Similar regulated parking permits for media and contractors were discontinued within 2019-20 (Attachment 2, page 198).

Other road regulation service fees (Attachment 2, page 199-205) have been increased in line with the Council Cost Index. This encompasses:

· Licences and permits fees for the commercial use of roads, including roadside vending, busking, touting and hawking,

· Pedestrian mall activities,

· Permits to carry out Works on Local Government Controlled Roads or implement Traffic Control,

· Heavy vehicle route assessments, and

· Non Standard Driveway Crossing Permits.

Goods removed or impounded from Local Government controlled roads, such as cars and trolleys, with fixed prices have been increased in line with the Council Cost Index. Removal of larger items and vehicles remain by quote (Attachment 2, pages 205-206).

Private and recoverable road works charges are to continue to be provided on a by quote basis on request (Attachment 2, page 206).

Other Council Services (Miscellaneous)

• Bonds and Key Deposits across Council

Bonds for facility usage have been reviewed and are considered to be set at an appropriate level. Bonds are recorded against the facility in question within the register. Key deposits for facility access, particularly sporting grounds and parks, have been set at a consistent rate of $45.00, which is not proposed to change at this time (Attachment 2, page 207).

• Sale of Plants (Nursery Operations)

The charges for the wholesale and retail sale of plants have been subject to a small increase, consistent with nursery standard pricing. For example, the maximum retail price for native (tubed) plants has been increased from $4.60 to $4.70 each (Attachment 2, page 207).

• Marketing and Advertising

Selected advertising services, such as street banners and rates notice inserts, are proposed to be discontinued due to a lack of demand in recent years (Attachment 2, page 208). Other marketing and event services remain unchanged.

• Personal Tributes Permit

Permits for Personal Tributes in Local Government Controlled Areas was included in the register of fees and charges in November 2019 following the Local Laws review. No initial fee was applied so that consideration of an appropriate value could be assessed. Council has received few applications for personal tribute permits in recent years. The extent of work required to assess the suitability of a proposed personal tribute may vary significantly. As such, it is recommended that the service be provided on a by quote basis, reflecting the actual expected cost to Council of an individual application (Attachment 2, page 210).

• Landscaping on Nature Strips

The permit for Landscaping on Nature Strips was included in the register of fees and charges in November 2019 following the Local Laws review. Permits are only required for landscaping which falls outside standard conditions, and as such only a limited number of permit applications are received each year. It is recommended that this permit application fee remain at no charge as it functions to support the beautification of Ipswich by residents (Attachment 2, page 210).

EXTENSION OF COVID-19 FEE RELIEF

On 24 March 2020 Council passed a resolution granting a temporary moratorium on selected fees and charges to provide relief for businesses and community organisations likely to be most impacted by COVID-19 related closures and social distancing restrictions.

Approximately $275,000 in environmental health fees and community venue hire charges for the four month period 1 March to 30 June 2020 have been refunded or waived. This initiative was expected to assist around 1,200 local businesses, organisations, associations and sporting clubs to continue to operate and/or retain staff during the pandemic.

In addition, Council provided over $100,000 in refunds for cancelled bookings and events.

Whilst a relaxation of the COVID-19 restrictions has been rolled out, local businesses and community organisations face continued cash flow impacts and ongoing uncertainty. To assist in alleviating the pressures on these businesses, it is proposed that Council’s existing fee relief measures be extended for a further three months, through to 30 September 2020.

The proposed fee relief measures encompass environmental health regulatory activities (such as food business licencing and personal appearance services), venue hire by community groups and use of parks, sporting facilities, fields and clubhouses. The full list of proposed fee relief measures are outlined in Attachment 4.

The extension of the fee relief program to 30 September 2020 is forecast to continue to provide relief to over 1,000 local businesses and groups at a cost to Council of approximately $195,000.

The rent relief available to eligible community organisations under this proposal complements, and is in addition to the commercial leasing relief provisions of the Queensland Governments COVID-19 Emergency Response Act 2020, which will be the subject of a separate report.

Legal/Policy Basis

This report and its recommendations are consistent with the following legislative provisions:

Local Government Act 2009 s97 and 98

RISK MANAGEMENT IMPLICATIONS

Risks associated with individual services and fees are managed by the respective administering departments. Financial/RESOURCE IMPLICATIONS

Increases in cost recovery fees were intended to keep pace with underlying costs. Revenue from commercial fees, which in most cases were not escalated, was expected to see a slight net increase due to increased demand. The proposed baseline fees and charges captured within the register were therefore anticipated to deliver a largely neutral budgetary position, with revenue increases being reflective of underlying cost escalations.

The revenue forecast has since been revised downward for 2020-2021, noting the temporary closure since March of many Council venues, Council’s decision to proactively refund some licence fees to assist businesses, and the potential for a degree of reduction in demand for other services into the 2020-2021 financial year.

The forecast fees and charges revenue for 2020-2021 is $25 million, inclusive of the $195,000 in proposed COVID-19 waivers as outlined in Attachment 4.

COMMUNITY and OTHER CONSULTATION

Where applicable, Departments have undertaken stakeholder consultation with regard to the pricing of fees and scope of available services.

Requests by businesses, community and sporting groups for financial relief to counter the economic impacts of COVID-19 restrictions have been taken into consideration in recommending the proposed extension to the moratorium on selected fee types to 30 September 2020.

Conclusion

Council’s suite of fees and charges have been subject to review, with a revised register to take effect from 1 July 2020 provided at Attachment 1 for approval.

There are very few material changes proposed for fees and charges at this time. The price of the majority of regulatory fees are proposed to increase in line with the forecast Council Cost Index at 2%, plus rounding. Commercial fees, most of which relate to venue hire, are proposed to remain at the 2019-20 rates, reflecting staticity in market benchmarks as at February 2020.

The proposed fees and charges were developed prior to the economic impact of COVID-19 materialising, and as such reflect a baseline or ‘business as usual’ position. An extension of temporary fee relief measures for environmental health services, parks, sporting grounds and community facilities hire for the first quarter of the 2020-2021 financial year is therefore proposed to apply to the standard charges within the register.

Attachments and Confidential Background Papers

1	Proposed Register of Fees and Charges 2020-2021 ⇩
2	Comparison of 2019-2020 to Proposed 2020-2021 Fees and Charges ⇩
3	Summary of Material Changes to Fees and Charges ⇩
4	COVID-19 fee relief for 1 July to 30 September 2020 ⇩

Paul Mollenhauer

Treasury Accounting Manager

I concur with the recommendations contained in this report.

Jeffrey Keech

Manager, Finance

I concur with the recommendations contained in this report.

Sonia Cooper

General Manager Corporate Services

“Together, we proudly enhance the quality of life for our community”

Council

Meeting Agenda

30 June

2020

Item 5.3 / Attachment 2

PDF Creator

Council

Special Meeting Agenda

30 June

2020

Doc ID No: A6288376

ITEM: 5.4

SUBJECT: Rates relief in response to COVID-19

AUTHOR: Treasury Accounting Manager

DATE: 11 June 2020

Executive Summary

This is a report concerning appropriate methods of rates relief which Ipswich City Council (Council) can make available to property owners who have been financially impacted by the COVID‑19 Pandemic.

Recommendation/s

A. That in response to the COVID‑19 pandemic, Ipswich City Council approve the use of payment arrangements, granting of discounts and waiving of interest, generally in line with the report by the Treasury Accounting Manager dated 11 June 2020, for ratepayers who have been financially impacted by the COVID‑19 Pandemic.

B. That the Chief Executive Officer implement appropriate administrative arrangements to facilitate the provision of payment arrangements, granting of discounts and waiving of interest, generally in line with the report by the Treasury Accounting Manager dated 11 June 2020, for ratepayers who have been financially impacted by the COVID‑19 Pandemic.

RELATED PARTIES

There are no specific third parties to consider for the purposes of related party disclosures.

Advance Ipswich Theme

Caring for the community

Listening, leading and financial management

Purpose of Report/Background

INITIAL RATE RELIEF REPSONSE

In response to the COVID‑19 pandemic, from late March 2020, Council slowed its usual recoveries processes, in particular, outbound follow-up calls for short-term arrears ceased. Inbound calls for all arrears have continued to be received and “softer” approach to longer term arrears was implemented.

In April 2020, as an initial step in regards to rates relief, Council approved an extension to the discount and due date for payment (discount date) for the April-June 2020 rate notices, extending the discount date from 14 May 2020 to 18 June 2020. Approximately 8,300^[1] ratepayers took advantage of the extended discount date. As of 18 June 2020, approximately 8,500 rates accounts remain unpaid. This is broadly in line historical trends. However, the type of properties where rates remain unpaid after the discount date has changed when compared to previous periods^[1]. There has been an increase in the number of non-residential properties falling into arrears. It is assumed that this is due to change in the financial circumstances of those ratepayers. Noting that to date less than 500 property owners (residential and non-residential) have contacted Council and identified as being financially impacted by COVID‑19.
1 based on comparison to the January-March 2020 period as well as the April-June 2019 period.

The nature of these unpaid rate accounts is expected to become clearer as the Recoveries team returns to a more proactive approach from 1 July 2020 and recommence outbound calls. It is anticipated that a large volume of these ratepayers who have not yet communicated with Council may identify as being financially impacted by the COVID‑19 Pandemic when Council initiates contact.

Beyond 1 July 2020 the benefit of an extended discount and due date for payment for those ratepayers who may be financially impacted by the COVID‑19 Pandemic can be provided through other methods of rate relief. Further extensions to the discount and due date for payment are not included in this report.

ONGOING RATE RELIEF REPSONSE

From 1 July 2020 it remains appropriate for Council to continue to offer rate relief for those ratepayers who may have been financially impacted by the COVID‑19 Pandemic.

The proposed package of rate relief measures is to be implemented across all rating categories for all ratepayers:

• residential; owner occupied properties

• residential non-owner occupied (rental) properties; and

• non-residential (commercial, industrial and primary producer) properties.

The proposed package rate relief measures includes:

• repayment arrangements;

• granting of discounts for those ratepayers who are maintaining their approved repayment arrangements; and

• waiving of interest on unpaid rates for those ratepayers who are maintaining their approved repayment arrangements.

Each of these rate relief measures will be explored in the following sections of this report.

The following periods are defined to give reference to the implementation of the rate relief measures:

COVID-19 Relief Period means the six month period from
1 April 2020 to 30 September 2020.

COVID-19 Recovery Period means the twelve month period from
1 October 2020 to 30 September 2021.

It is anticipated that the rate relief measures outlined in this report can be implemented with a minimal level of operational impact on existing staff resources.

NATIONAL CABINET PRINCIPLES

On the 9^th of April 2020 the National Cabinet, via the Office of the Prime Minister, released a statement on a set of principles relating to hardship provisions that should be applied to energy, water and rates during the COVID-19 Pandemic.

These principles are:

• Offering flexible payment options to all households and small businesses in financial stress – including small businesses eligible for the JobKeeper Payment;

• Not disconnecting restricting supply/services to those in financial stress;

• Deferring debt recovery proceedings and credit default listing;

• Waiving late fees and interest charges on debt; and

• Minimising planned outages for critical works, and provide as much notice as possible to assist households and businesses during any outage.

The rate relief measures outlined in this report are considered to be consistent with these principles outlined by the National Cabinet.

PAYMENT ARRANGEMENTS

Payment arrangements are a common tool used by most local governments in managing rate arrears. Council has a well-established practice of using payment arrangements that contribute to the relatively low level of overall rate arrears. Prior to the impact of COVID‑19, Council’s rate arrears fluctuated from quarter to quarter between 2.0% to 2.5%.

For the COVID‑19 Relief Period, it is proposed that ratepayers who are experiencing financial difficulties due to COVID‑19 and who contact Council to discuss their circumstances be offered the opportunity to enter into a payment arrangement.

These payment arrangements would involve a reduced or low dollar value regular payment
eg. $40 per month for the remainder of the COVID‑19 Relief Period (until 30 September 2020).
A minimal or low value regular payment will provide significant relief from rates during this period. From a debt recovery perspective, a regular low value payment is preferred to a complete deferral as it creates a “payment habit” for the ratepayer and is likely to result in a better customer outcome for those who have been financially impacted.

However, for most residential ratepayers this low value regular payment will not be sufficient to cover their quarterly rate notice and they will be left with an outstanding balance or arrears at 30 September 2020.

Then through the COVID‑19 Recovery Period, the ratepayer will be required to make regular payments of a sufficient value that will cover their ongoing quarterly rate notices, as they fall due, plus reduce the value of any arrears to nil by 30 September 2021. Put simply this will allow a ratepayer a twelve month period to pay-off any unpaid rates from the April‑June 2020 and July‑September 2020 quarters. Table 1 illustrates how the payment arrangements are intended to function for the ratepayer.

Table 1

The value of the regular payment would need to be tailored to meet the circumstances of the individual ratepayer; residential or commercial.

GRANTING OF DISCOUNTS

For those ratepayers who are on an approved payment arrangement, it is proposed that Council grant their discounts during both the COVID‑19 Relief Period as well as the COVID‑19 Recovery Period, provided the ratepayer is continuing to make the agreed payments.

This is consistent with the National Cabinet principle of waiving late fees and interest charges on debt. It also provides an incentive for the ratepayer to address their arrears during the COVID‑19 Recovery Period.

In the instance where the ratepayer does not honour the approved payment arrangement and fails to communicate their ongoing circumstances to Council within a six week period, Council would then cease to grant their discounts for the remainder of the COVID‑19 Recovery Period.

The underlying principle in granting discounts is that, generally, those ratepayers who are financially impacted by the COVID-19 Pandemic would have usually paid their rates on time and Council would be no worse off by allowing the discount. If it did not grant discounts, Council could also be seen as taking advantage of the situation by collecting the value of the discount ($33 per quarterly rates bill) from ratepayers those who have been financially disadvantaged.

WAIVING INTEREST

In a similar manner to the granting of discounts, for those ratepayers who are on an approved payment arrangement, it is proposed that Council waive any interest charges on rate arrears during both the COVID‑19 Relief Period and the COVID‑19 Recovery Period, provided the ratepayer is continuing to make the agreed payments.

This is consistent with the National Cabinet principle of waiving late fees and interest charges on debt. Again, it also provides an incentive for the ratepayer to address their arrears during the COVID‑19 Recovery Period.

In the instance where the ratepayer does not honour the approved payment arrangement and fails to communicate their ongoing circumstances to Council within a six week period, Council would then cease to waive their interest for the remainder of the COVID‑19 Recovery Period.

Again, the underlying principle waiving interest is that, generally, those ratepayers impacted by COVID‑19 would have usually paid their rates on time, Council would be no worse off by waiving the interest on rate arrears. Council could also be seen as taking advantage of the COVID‑19 circumstances by levying interest (approx. $10 per 90 days for the rates bill of an average residential owner occupied property) on those ratepayers who have been financially disadvantaged.

EXISTING RATE ARREARS

It is anticipated that some ratepayers who were experiencing financial difficulties prior to the COVID‑19 pandemic will have been further impacted during this period.

If during the COVID‑19 Relief Period and COVID‑19 Recovery Period a ratepayer makes and honours repayments of debt in line with rates levied during these periods, no interest will be charged on rates levied after 1 April 2020, but would still accrue on outstanding balances prior to 1 April 2020.

If a ratepayer enters into and honours a payment arrangement that also repays the full outstanding balance at 1 April 2020, or a substantial portion, by the end of the COVID-19 Recovery Period, Council may consider waving some or all of the interest accrued on that debt. This approach may provide an incentive for a number of ratepayers with longer-term arrears to address these outstanding balances.

PRINCIPLES OF RATE RELIEF

The following principles will be applied in granting these rate relief measures:

• rates will not be reduced, however ratepayers will be provided the opportunity to “pay‑off” rates over a longer period of time;

• ratepayer who are experiencing financial difficulties due to the impacts COVID‑19 are expected to communicate their circumstances to Council;

• the interactions and communication with ratepayers will be managed via direct contact with officers within the Recoveries Team;

• administrative actions in implementing rate relief will be minimised by officers generally excepting on “face value” the circumstances of the ratepayer and then exercising professional judgement as to when additional information may be required to substantiate a ratepayer’s claim;

• granting of discounts and waiving of interest do not have a significant cost impacts for Council as these ratepayers, typically, would have paid on-time;

• granting of discounts and waiving of interest for any ratepayer with arrears, at the commencement of the COVID‑19 Relief Period, will not contribute to those arrears becoming greater during this period;

• any rate relief due to the impact of COVID‑19 will be limited to rates for the period commencing 1 April 2020, i.e. no arrears prior to 1 April 2020 will be deferred or waived;

• rate relief measures can be granted retrospectively back to 1 April 2020;

• at the end of the COVID‑19 Recovery Period any remaining arrears will revert back into standard recovery processes, the granting of discounts will cease and the waiving of interest will cease.

REVIEW OF RATE RELIEF

Given the uncertainty that surrounds the overall economic impacts of the COVID‑19 Pandemic, it is appropriate for Council to periodically review the proposed rates relief measures that are outlined in this report.

The Finance Branch will prepare a report as soon as possible after the end of the rating quarter (eg September, December) to provide Council with an update on the take-up of the proposed rates relief and include a level of community feedback.

Legal/Policy Basis

This report and its recommendations are consistent with the following legislative provisions:

Local Government Act 2009

Local Government Regulation 2012

RISK MANAGEMENT IMPLICATIONS

Offering some level of rate relief will be consistent with community expectations. State and Federal Governments are providing ongoing stimulus packages as a result of the COVID‑19 Pandemic. The banking sector has committed to various initiatives to support individuals and small business. The majority of these stimulus and support packages are currently set to expire at or around 30 September 2020.

The package of rate relief measures outlined in this report are broadly consistent with some elements of relief provided by other local governments. Council’s approach to rates relief remains consistent with Council’s priorities of funding targeted and specific COVID recovery initiatives.

It is anticipated that the operational impacts related to the proposed package of rates relief measure can be adequately managed within the Recoveries Team of the Finance Branch. In the event that ratepayer responses are higher than anticipated and additional administrative effort is required, contingency options have been developed. In the first instance, overflow will be passed to the Rates Team within the Finance Branch and secondly, to the Customer Services Team within the Libraries and Customer Services Branch.

Financial/RESOURCE IMPLICATIONS

There are no significant financial impacts related to the rate relief measures outlined in this report. Subject to the number of ratepayers seeking payment arrangements, the potential impacts will be limited to delays of cash inflows and as a result, a potential minor impact on interest revenue of up to $60,000 per annum.

COMMUNITY and OTHER CONSULTATION

Community consultation has not been undertaken in relation to the contents of this report.

Conclusion

In response to the COVID‑19 Pandemic it is appropriate for Council to continue to offer a level of rates relief for ratepayers who have been financially impacted.

The organisation will develop and implement a set of appropriate administrative arrangements to facilitate the provision of payment arrangements, granting of discounts and waiving of interest for ratepayers who have been financially impacted by the COVID‑19 Pandemic.

Paul Mollenhauer

Treasury Accounting Manager

I concur with the recommendations contained in this report.

Jeffrey Keech

Manager, Finance

I concur with the recommendations contained in this report.

Sonia Cooper

General Manager Corporate Services

“Together, we proudly enhance the quality of life for our community”

Council

Special Meeting Agenda

30 June

2020

Doc ID No: A6308972

ITEM: 5.10

SUBJECT: Community Funding and Support Programs

AUTHOR: Community Grants Coordinator

DATE: 22 June 2020

Executive Summary

This is a report concerning Council’s Community Funding and Support programs to be delivered from 1 July 2020.

Recommendation/s

That the report be received and the contents noted.

RELATED PARTIES

There are no known related party matters associated with this report.

Advance Ipswich Theme

Caring for the Community and Listening, Leading and Financial Management.

Purpose of Report/Background

In July 2019, the Executive Leadership Team approved the centralisation of the management and administration of all Council funding within the Community Development Section, Community, Cultural and Economic Development Department.

In response to recommendations outlined in an independent review undertaken by PricewaterhouseCoopers in 2019-2020, and following community consultation in February 2020, the Community Development Section has undertaken changes to Council’s community funding programs, scheduled to commence on 1 July 2020.

The changes create greater consistency focussing on the simplest process for potential applicants, whilst still ensuring compliance to auditing requirements, and reducing risk exposures in the administration of funding programs.

The following outlines the new community funding programs being introduced on 1 July 2020.

NEW FUNDING PROGRAMS

1. Major and Minor Funding Program

The Major and Minor Funding Program has been introduced to consolidate the community, and sport and recreation grants, and will reduce confusion for applicants trying to determine the right funding program to support their project.

The Major and Minor Funding Program offers consistent funding amounts to support initiatives that align to four strategic priorities – community development, sport and recreation, environment and sustainability, and arts and culture.

The program replaces and consolidates the Community Development Grants, Triennial Grants, Christmas Festive Season Grants, Sport and Recreation Participation Grants, and Sport and Recreation Event Grants. Further, the Major and Minor Funding Program widens the focus of funding to include arts and cultural activities, and larger scale environment and sustainability initiatives.

Available funding is outlined below:

- Major Funding available up to $15,000; and

- Minor Funding available up to $2,000.

Council has introduced quarterly funding rounds for Major and Minor Funding as outlined below:

- 1 July to 31 July

- 1 October to 31 October

- 1 February to 28 February

- 1 April to 30 April.

COVID-19 Recovery Support Funding Programs

In response to the impact of COVID-19, Council has introduced two new one-off funding programs to assist community and sporting organisations.

Ipswich Community Repair and Replacement Fund

The Ipswich Community Repair and Replacement Fund aims to provide opportunities for eligible community and sporting organisations to revitalise their existing community facilities, whilst also stimulating the local economy through engaging local suppliers and contractors.

Funding of up to $7,500 is available and projects that may be supported under this program include:

· Facility maintenance projects

· Facility renewal projects

· Upgrades to existing community facilities

Projects which utilise local contractors and/or suppliers within the Ipswich local government area will be given higher priority.

Applications open on 1 July 2020 and close on 31 July 2020.

Ipswich Community Operational Support Fund

The Ipswich Community Operational Support Fund provides financial assistance to eligible community or sporting organisations to pay operational costs or to spend with another Ipswich business for professional services, inventory, marketing or membership.

Funding of up to $500 is available and projects that may be supported under this program include:

· Direct financial assistance to community or sporting organisations to pay operational costs

· Engaging professional services from an Ipswich business

· Inventory, marketing or membership fees

Where services or suppliers are to be engaged as part of the project, local services and/or suppliers within the Ipswich local government are to be utilised.

Councillor Discretionary Funds

Councillor Discretionary Funds seek to support the role of community organisations or projects and recognise the significant role they play in developing and delivering initiatives that benefit the residents of Ipswich and respond to identified community need.

Applications for Councillor Discretionary Funds open on 1 July 2020 and can be submitted at any time during the year. Applicants can apply for a maximum of $1,000 per Councillor for eligible projects to support community projects.

2020-2021 FUNDING AND SUPPORT PROGRAM AND SCHEDULE

The 2020-2021 funding and support programs schedule is outlined below, and includes the continuation of some programs already offered by Council:

Program Type	Frequency of Funding Rounds	Maximum Funding	Eligible Applicant Type
Major and Minor Funding Program Annual budget $568,000	4 per year	Major Funding – up to $15,000 Minor Funding – up to $2,000	Not-for-profit community and sport organisations
Ipswich Community Repair and Replacement Fund Budget $300,000	One-off funding program in response to COVID-19	Up to $7,500	Not-for-profit community and sport organisations
Ipswich Community Operational Support Fund Budget $100,000	One-off funding program in response to COVID-19	Up to $500	Not-for-profit community and sport organisations
Quick Response Funding Annual budget $10,000	Ongoing	Up to $1,000	Not-for-profit community and sport organisations
Environment and Sustainability Funding Annual budget $20,000, funded through the Enviroplan Levy	4 per year	Organisations - $2,000 Individuals - $1,000	Not-for-profit community organisation or group; Primary or secondary registered school; Registered childcare centre; Wildlife carer
Regional Arts Development Fund (RADF) Annual budget dependent on State Government funding	3 per year	Flexible	Not for profit community organisations and individuals
Nature Conservation Funding Annual budget $110,000	1 per year	$6,000	Landowners with Voluntary Conservation Agreements on their properties or have an historical conservation agreement
Viva Cribb Bursary Annual budget $5,000	1 per year	$5,000	Not-for-profit community group and individuals
Event Sponsorship Annual budget $180,000 Major Community Event Sponsorship Annual budget $100,000	Applications open all year	Category 1 Events up to $15,000 Category 2 Events over $15,000	Registered organisations and not-for-profit community organisations
Councillor Discretionary Funds Annual budget $162,000 (based on 0.1% of Council’s general rates from the previous financial year)	Applications open all year	$1,000 per Councillor	Not-for-profit community and sport organisations
Sport and Recreation Achievement Funding Annual budget $35,000	Applications open all year	Athletes selected to represent Qld – $200 Athletes selected to represent Australia – $300	Individuals
In-Kind Assistance Annual budget $120,000	Applications open all year	Not applicable	Not for profit community and sport organisations

In line with the Community Funding and Support Policy, the CEO (or delegate) is responsible for approving funding and support program decisions and expenditure, excepting discretionary funding which is the responsibility of Councillors.

Application Process

Information about Council’s funding programs is available on council’s website and includes links to online application forms and associated guidelines for each program, and a help and resources section to meet the needs of the community. Resources offered will include:

· In person support – The Community Funding Team are available to assist applicants with queries and to walk through the application process and forms. The Community Funding Team will continue to provide advice and support to applicants seeking assistance with external funding programs, including government and other philanthropic grants.

· Online resources – A fact sheet and grant writing tips is available on council’s website along with links to other funding databases.

· Grant writing workshops – Council will continue to deliver workshops twice per year, in February and July. The next workshops will be delivered on 13, 15 and 18 July 2020. These full day workshops are very popular with local community organisations.

Legal/Policy Basis

This report and its recommendations are consistent with the following legislative provisions:

Local Government Act 2009 and Local Government Regulation 2012

RISK MANAGEMENT IMPLICATIONS

No risk management implications associated with this report have been identified.

Financial/RESOURCE IMPLICATIONS

The Community Development Section manages the receipt, assessment and allocation of funding applications received by Council in accordance with the Community Funding and Support Policy and associated program guidelines. The Community Funding Team is a team of two (2) full-time staff.

Funding for the provision of Council’s funding and support programs is contained within Council’s 2020-2021 financial year budgets.

COMMUNITY and OTHER CONSULTATION

A report to a Councillor briefing session was presented on 9 June 2020, outlining the proposed changes to community funding and support.

The Community Development Section has consulted with key stakeholders during the process of centralising funding and support, including representatives from the following areas of Council:

- Marketing and Promotion Branch

- Community and Cultural Services Branch

- Environment and Sustainability Branch

- Internal Audit

- Legal and Governance Branch

The Community Development Section also delivered four Community Focus Group meetings in February 2020 in Rosewood, Redbank Plains, Springfield Lakes and Ipswich Central.

The key themes which emerged from the meetings are outlined below, and align to the objectives of the Major and Minor Funding Program. The key themes are:

· Accessible and diverse community events

· Developing the arts to support the community

· Upgrades to community facilities

· Projects that support environmental outcomes

· Activities and programs to build access and capacity for youth

· Collaboration

· Low cost community sporting programs and major sport events

· Building community capacity and participation

· Purchase of office, sporting and event equipment

· Shared community spaces

Conclusion

Applications for Council’s Community Funding and Support Programs are assessed in accordance with the eligibility criteria and assessment process outlined in the Community Funding and Support Policy and associated guidelines.

This report summarises Community Funding and Support Programs to be delivered by Council in the 2020-2021 financial year.

Josie Berry

Community Grants Coordinator

I concur with the recommendations contained in this report.

Ben Pole

General Manager - Community, Cultural and Economic Development

“Together, we proudly enhance the quality of life for our community”

Year	Properties
2013	4,165
2014	4,395
2015	5,216
2016	6,220
2017	7,633
2018	9,408
2019	10,950
2020	1,924
2021 (Estimated)	1,930

2019-2020
Unspent Special Charges carried forward from previous Overall Plan	$296,708
add Special Charges levied from the 2019‑2020 Overall Plan	$80,808
less Disbursements under the 2019‑2020 Overall Plan	$423,752
Deficit funded from general rates	$46,236
2020-2021
Special Charges estimated from the 2020‑2021 Overall Plan	$75,270
less Disbursements estimated under the 2020‑2021 Overall Plan	$330,000
Estimated deficit from the Special Charges	$254,730

PROPERTY LOCATION	TRANSFER DATE	BACKDATED TO:
2/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	14 February 2019
5/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	22 March 2019
6/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	8 March 2019
9/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	15 March 2019
10/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	22 March 2019
11/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	22 March 2019
12/42 Foxtail Road, RIPLEY QLD 4306	28 December 2018	8 March 2019
24 Joy Chambers Circuit, RIPLEY QLD 4306	14 October 2019	8 November 2019
24A Joy Chambers Circuit. RIPLEY QLD 4306	14 October 2019	8 November 2019
26 Joy Chambers Circuit, RIPLEY QLD 4306	14 October 2019	15 November 2019
26A Joy Chambers Circuit, RIPLEY QLD 4306	14 October 2019	8 November 2019
1 George Miller Way, RIPLEY QLD 4306	4 February 2019	29 March 2019
128 Joy Chambers Circuit, RIPLEY QLD 4306	4 February 2019	28 March 2019

1.	Rates Concession Policy ⇩

	CONFIDENTIAL
2.	Letter requesting Rates Concession

1.	Rates Concession Policy ⇩

	CONFIDENTIAL
2.	Letter requesting Rates Concession

1.	Rates Concession Policy ⇩
2.	2020-2021 General Rate Concessions - List A ⇩
3.	2020-2021 General Rate Concessions - List B ⇩
4.	2020-2021 General Rate Concessions - List C ⇩
5.	2020-2021 General Rate Concessions - List D ⇩
6.	2020-2021 General Rate Concessions - List E ⇩

Executive Summary

Recommendation

RELATED PARTIES

Advance Ipswich Theme

Purpose of Report/Background

Legal/Policy Basis

RISK MANAGEMENT IMPLICATIONS

Financial/RESOURCE IMPLICATIONS

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES

Advance Ipswich Theme

Purpose of Report/Background

Legal/Policy Basis

RISK MANAGEMENT IMPLICATIONS

Financial/RESOURCE IMPLICATIONS

COMMUNITY and OTHER CONSULTATION

Conclusion

In response to the COVID‑19 Pandemic it is appropriate for Council to continue to offer a level of rates relief for ratepayers who have been financially impacted.

Executive Summary

Recommendation/s

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Advance Ipswich Theme Linkage

Purpose of Report/Background

Financial/RESOURCE IMPLICATIONS

RISK MANAGEMENT IMPLICATIONS

Legal/Policy Basis

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES

Advance Ipswich Theme

Purpose of Report/Background

Legal/Policy Basis

RISK MANAGEMENT IMPLICATIONS

Financial/RESOURCE IMPLICATIONS

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES

Advance Ipswich Theme

Purpose of Report/Background

Legal/Policy Basis

RISK MANAGEMENT IMPLICATIONS

Financial/RESOURCE IMPLICATIONS

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES

Advance Ipswich Theme Linkage

Purpose of Report/Background

Financial/RESOURCE IMPLICATIONS

RISK MANAGEMENT IMPLICATIONS

Legal/Policy Basis

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES

Advance Ipswich Theme

Purpose of Report/Background

Legal/Policy Basis

RISK MANAGEMENT IMPLICATIONS

Financial/RESOURCE IMPLICATIONS

COMMUNITY and OTHER CONSULTATION

Conclusion

Attachments and Confidential Background Papers

Executive Summary

Recommendation/s

RELATED PARTIES