Notice of Meeting

 

 

 

 

 

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Extraordinary Internal Audit Advisory Committee Meeting

 

 

An Extraordinary Internal Audit Advisory Committee Meeting of Byron Shire Council

will be held as follows:

 

Venue

Conference Room, Station Street, Mullumbimby

Date

Tuesday, 25 October 2016

Time

10.00am

 

Mark Arnold Signature (3)

 

Mark Arnold

Director Corporate and Community Services                                                                  I2016/1104

                                                                                                                                    Distributed 19/10/16

Amended 24/10/16 (adding Attachments 4-7, Report 4.1)

 

 


CONFLICT OF INTERESTS

What is a “Conflict of Interests” - A conflict of interests can be of two types:

Pecuniary - an interest that a person has in a matter because of a reasonable likelihood or expectation of appreciable financial gain or loss to the person or another person with whom the person is associated.

Non-pecuniary – a private or personal interest that a Council official has that does not amount to a pecuniary interest as defined in the Local Government Act (eg. A friendship, membership of an association, society or trade union or involvement or interest in an activity and may include an interest of a financial nature).

Remoteness – a person does not have a pecuniary interest in a matter if the interest is so remote or insignificant that it could not reasonably be regarded as likely to influence any decision the person might make in relation to a matter or if the interest is of a kind specified in Section 448 of the Local Government Act.

Who has a Pecuniary Interest? - a person has a pecuniary interest in a matter if the pecuniary interest is the interest of the person, or another person with whom the person is associated (see below).

Relatives, Partners - a person is taken to have a pecuniary interest in a matter if:

§  The person’s spouse or de facto partner or a relative of the person has a pecuniary interest in the matter, or

§  The person, or a nominee, partners or employer of the person, is a member of a company or other body that has a pecuniary interest in the matter.

N.B. “Relative”, in relation to a person means any of the following:

(a)   the parent, grandparent, brother, sister, uncle, aunt, nephew, niece, lineal descends or adopted child of the person or of the person’s spouse;

(b)   the spouse or de facto partners of the person or of a person referred to in paragraph (a)

No Interest in the Matter - however, a person is not taken to have a pecuniary interest in a matter:

§  If the person is unaware of the relevant pecuniary interest of the spouse, de facto partner, relative or company or other body, or

§  Just because the person is a member of, or is employed by, the Council.

§  Just because the person is a member of, or a delegate of the Council to, a company or other body that has a pecuniary interest in the matter provided that the person has no beneficial interest in any shares of the company or body.

Disclosure and participation in meetings

§  A Councillor or a member of a Council Committee who has a pecuniary interest in any matter with which the Council is concerned and who is present at a meeting of the Council or Committee at which the matter is being considered must disclose the nature of the interest to the meeting as soon as practicable.

§  The Councillor or member must not be present at, or in sight of, the meeting of the Council or Committee:

(a)   at any time during which the matter is being considered or discussed by the Council or Committee, or

(b)   at any time during which the Council or Committee is voting on any question in relation to  the matter.

No Knowledge - a person does not breach this Clause if the person did not know and could not reasonably be expected to have known that the matter under consideration at the meeting was a matter in which he or she had a pecuniary interest.

Participation in Meetings Despite Pecuniary Interest (S 452 Act)

A Councillor is not prevented from taking part in the consideration or discussion of, or from voting on, any of the matters/questions detailed in Section 452 of the Local Government Act.

Non-pecuniary Interests - Must be disclosed in meetings.

There are a broad range of options available for managing conflicts & the option chosen will depend on an assessment of the circumstances of the matter, the nature of the interest and the significance of the issue being dealt with.  Non-pecuniary conflicts of interests must be dealt with in at least one of the following ways:

§  It may be appropriate that no action be taken where the potential for conflict is minimal.  However, Councillors should consider providing an explanation of why they consider a conflict does not exist.

§  Limit involvement if practical (eg. Participate in discussion but not in decision making or vice-versa).  Care needs to be taken when exercising this option.

§  Remove the source of the conflict (eg. Relinquishing or divesting the personal interest that creates the conflict)

§  Have no involvement by absenting yourself from and not taking part in any debate or voting on the issue as if the provisions in S451 of the Local Government Act apply (particularly if you have a significant non-pecuniary interest)

RECORDING OF VOTING ON PLANNING MATTERS

Clause 375A of the Local Government Act 1993 – Recording of voting on planning matters

(1)   In this section, planning decision means a decision made in the exercise of a function of a council under the Environmental Planning and Assessment Act 1979:

(a)   including a decision relating to a development application, an environmental planning instrument, a development control plan or a development contribution plan under that Act, but

(b)   not including the making of an order under Division 2A of Part 6 of that Act.

(2)   The general manager is required to keep a register containing, for each planning decision made at a meeting of the council or a council committee, the names of the councillors who supported the decision and the names of any councillors who opposed (or are taken to have opposed) the decision.

(3)   For the purpose of maintaining the register, a division is required to be called whenever a motion for a planning decision is put at a meeting of the council or a council committee.

(4)   Each decision recorded in the register is to be described in the register or identified in a manner that enables the description to be obtained from another publicly available document, and is to include the information required by the regulations.

(5)   This section extends to a meeting that is closed to the public.

 


BYRON SHIRE COUNCIL

Extraordinary Internal Audit Advisory Committee Meeting

 

 

BUSINESS OF MEETING

 

1.    Apologies

2.    Declarations of Interest – Pecuniary and Non-Pecuniary

3.    Adoption of Minutes from Previous Meetings

3.1       Internal Audit Advisory Committee Meeting held on 18 August 2016

4.    Staff Reports

Corporate and Community Services

4.1       Draft 2015/2016 Financial Statements.............................................................................. 4   

 

 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                            4.1

 

 

Staff Reports - Corporate and Community Services

 

Report No. 4.1             Draft 2015/2016 Financial Statements

Directorate:                 Corporate and Community Services

Report Author:           James Brickley, Manager Finance

File No:                        I2016/1000

Theme:                         Corporate Management

                                      Financial Services

 

 

Summary:

 

This Report has been prepared to provide the Internal Audit Advisory Committee with a report on the audit for the financial year ended 30 June 2016, and to recommend to Council the adoption of the Draft 2015/2016 Financial Statements, to complete the steps outlined in Sections 418 to 420 of the Local Government Act 1993, for the finalisation of the 2015/2016 financial reporting cycle.

  

 

RECOMMENDATION:

That the Internal Audit Advisory Committee recommend to Council:

 

1.       That Council approve the signing of the “Statement by Councillors and Management” in accordance with Section 413(2)(c) of the Local Government Act 1993 and Clause 215 of the Local Government (General) Regulation 2005 in relation to the 2015/2016 Draft Financial Statements.

 

2.       That Council exhibit the Financial Statements and Auditor’s Report and call for public submissions on those documents with submissions closing on 24 November 2016 in accordance with Section 420 of the Local Government Act 1993.

 

3.       That the Audited Financial Statements and Auditors Report be presented to the public at the Ordinary Meeting of Council scheduled for 17 November 2016 in accordance with Section 418(1) of the Local Government Act 1993.

 

Attachments:

 

1        Draft 2015-2016 General Purpose Financial Statements, E2016/92629 , page 12  

2        Draft 2015-2016 Special Purpose Financial Statements, E2016/92630 , page 99  

3        Draft 2015-2016 Special Schedules, E2016/92631 , page 117  

4        Draft Long Form Audit Report 2015-2016, E2016/93816 , page 140  

5        Draft Audit Report 2015-2016 General Purpose Financial Statements, E2016/93818 , page 166  

6        Draft Audit Report 2015-2016 Special Purpose Financial Statements, E2016/93820 , page 168  

7        Confidential - Audit Finalisation Report, E2016/93815  

 

 


 

Report

 

The purpose of this report is to provide an opportunity for members of the Internal Audit Advisory Committee to discuss the information contained within the Draft 2015/2016 Financial Statements and to make recommendations to Council on the signing of the “Statement by Councillors and Management” and the exhibition of the financial statements. Council’s Auditors, Thomas Noble and Russell will be attending this meeting to address issues that have arisen during the course of the audit.

 

The Financial Statements and Auditor’s Reports are a statutory requirement and provide information on the financial performance of Council over the previous twelve-month period.

 

The Committee should place emphasis on the Auditor’s Report contained at Attachment s 4 to 6 relating to the attached documents as it provides some analysis of Council’s financial operations overall and on a fund by fund basis (General, Water and Sewerage), and highlights the trending of major items within the Financial Statements.

 

The Draft 2015/2016 Financial Statements provided in the attachments are broken down into three sections being;

 

-     General Purpose Financial Statements – Attachment 1

-     Special Purpose Financial Statements – Attachment 2

-     Special Schedules – Attachment 3

 

In regards to the attachments for this report, attachments 1 to 3 representing the Draft Financial Statements are included.  At the time of preparing this report, the Auditors Reports (Attachments 4 to 7) are still being finalised and will be distributed prior to this Internal Audit Advisory Committee Meeting.

 

Brief explanations for each of these items are as follows.

 

General Purpose Financial Statements

These Statements provide an overview of the operating result, financial position, changes in equity and cash flow movement of Council as at 30 June 2016 on a consolidated basis with internal transactions between Council’s General, Water and Sewerage Funds eliminated. The notes included within these reports provide details of major items of income and expenditure with comparisons to the previous financial year. The notes also highlight the cash position of Council and indicate which funds are externally restricted (i.e. may be used for a specific purpose only), and those that may be used at Council’s discretion.

 

Special Purpose Financial Statements

These Statements are a result of the implementation of the National Competition Policy and relate to those aspects of Council’s operations that are business orientated and compete with other businesses with similar operations outside the Council. Mandatory disclosures in the Special Purpose Financial Reports are Water and Sewerage.  Additional disclosure relates to Council business units that Council deems ‘commercial’.  In this regard Council has traditionally reported its Caravan Park Operations being Suffolk Beachfront Holiday Park and First Sun Holiday Park on a combined basis.  These financial reports must also classify business units in the following categories:

 

·    Category 1 – operating turnover is greater than $2million

·    Category 2 – operating turnover is less than $2million

 

All of Council’s business units are classed as Category 1 with all having operating turnover greater than $2million.

 

Another feature of the Special Purpose Financial Reports is to build in taxes and charges where not physically incurred into the financial results to measure the results in the sense of a level playing field with other organisations operating similar businesses whom are required to pay these additional taxes and charges.  These taxes and charges include:

 

·    Land tax – Council is normally exempt from this tax so notional land tax is applied.

·    Income tax – Council is exempt from income tax and in regard to these reports, company tax.  Any surplus generated has a notional company tax applied to it.

·    Debt guarantee fees – Generally due to the low credit risk associated with Councils, Councils can often borrow loan funds at lower interest rates then the private sector.  A debt guarantee fee inflates the borrowing costs by incorporating a notional cost between interest payable on loans at the interest rate borrowed by Council and one that would apply commercially.

 

In regard to the Special Purpose Financial Reports, these are prepared on a non consolidated basis or in other words grossed up to include any internal transactions with the General Fund.

 

Special Schedules

These schedules are prepared essentially for use by the Australian Bureau of Statistics and are primarily used to gather information for comparative purposes. Special Schedules 3 to 6 are also used by the Department of Primary Industries (NSW Office of Water) in analysing the performance of the Water and Sewer Funds and are also non consolidated and grossed up including internal transactions. Special Schedule 7 provides an approximate value of what funds are needed for the maintenance and renewal of Council assets in comparison to what is currently allocated in the budget. For 2015/2016, Special Schedule 7 has continued to be amended in terms of disclosure with performance ratios and changes to the calculation basis of asset value by condition. Special Schedule 7 was initially to be subject to external audit for 2015/2016 but this requirement has been withdrawn given guidance and methodology has not been determined to establish the basis to enable audit. Special Schedule 8 is also included, which is a disclosure regarding Council’s compliance with General Rate revenue raising and rate pegging.  Special Schedule 8 is also subject to separate external audit aside from the financial statements.

 

Auditors Reports on the Financial Statements

Council’s auditors, Thomas Noble and Russell, have completed their audit of the Draft 2015/2016 Financial Statements. All matters identified during the audit have been adjusted and included in the Draft 2015/2016 Financial Statements included at Attachments 1, 2 and 3. The Auditors Reports contained at Attachment 4, 5, and 6 is to report on the following:

 

·    A report on the general purpose financial report. This report provides an analysis of various items within the General Purpose Financial Reports.

 

·    A report on the conduct of the audit. This report states that the audit was carried out in accordance with the Australian Auditing Standards in order to form an opinion as to presentation and content of the financial statements.

 

·    Statutory independent audit reports for both the General Purpose and Special Purpose Financial Statements.

 


 

Specific Items relating to 2015/2016 Draft Financial Statements

 

The Draft 2015/2016 Financial Statement results have been impacted by the following items that require explanation to the Internal Audit Advisory Committee:

 

·     Operating Result from Continuing Operations

 

The 2015/2016 financial year has seen a further significant improvement in the operating financial results of Council.  Overall Council recorded a $15.974million surplus compared to a $6.845million surplus in 2014/2015.  This represents a change of $9.129million between financial years.  This result incorporates the recognition of capital revenues such as capital grants and contributions for specific purposes that amounted to $12.851million in 2015/2016 compared to $7.259million in 2014/2015.

 

A more important indicator is the operating result before capital grants and contributions.  This result for Council was a surplus of $3.267million in 2015/2016 compared to a deficit of $425,000 in 2014/2015 representing and improvement of $3.692million between financial years.

 

If reference is made to the Income Statement to the General Purpose Financial Reports included at Attachment 1, the following table indicates the major changes between 2015/2016 and 2014/2015 by line item:

 

Item

Change between 2015/2016 and 2014/2015 $’000

Change

 Outcome

Comment

Income

 

 

 

Rates & Annual Charges

+$1,759

Increase

Reflects imposition of rate peg increase for 2015/2016 of 2.4% and changes in annual charges from Council’s adopted 2015/2016 Revenue Policy

User Charges and Fees

+$1,043

Increase

Major changes include additional $211k revenue for holiday parks, $356k for planning and development fees, $1,227k increase in parking fees, 222k increase in water and sewerage user charges, $176k reduction in private works revenues, $399k reduction in waste fees. Further information is available in Note 3(b) in Attachment 1.

Interest and Investment Revenue

+$124

Increase

Increase in revenues even due to decline in interest rates reflective of economic conditions.  Council’s cash position though did not decrease as expected which enabled more funds to be invested that offset the decline in interest rates.

Other Revenues

-$121

Decrease

Decline due to less fine revenue $39k and there was a insurance claim recovery in 2014/2015 but not in 2015/2016.

Grants & Contributions – Operating

-$4,452

Decrease

Increase in financial assistance grant $163k, additional $844k recognition of Roads to Recovery grant, decreased waste management grants $553k and $4,972k decrease in Roads and Bridges contributions for restoration works of transport assets associated with natural disasters.

Grants & Contributions – Capital

+$5,438

Increase

Increased transport grants $1,231k, increase in developer contributions $3,712k, $304k contribution for stabilisation works, additional $191k in contributed assets.

Net gain from disposal of assets

+$1,270

Increase

Specific details are contained in Note 5 to Attachment 1 but relate to profit on sale of real estate which then has losses on infrastructure disposals netted off.

 

Total Income Change

+$5,060

Increase

 

 

 

 

 

Expenditure

 

 

 

Employee Benefits and Oncosts

+$1,336

Increase

Increased salary and wages $1,356k including Award increase of 2.7%. Council also incurred $501k in restructuring costs.  There was a further $410k of employee costs capitalised given increased emphasis on capital works in 2015/2016 that reduced gross amount of employee costs charged as an operating expense.

Borrowing Costs

-$137

Decrease

Results from Council gradually repaying loans and not borrowing new loans plus recognition of recent loan refinancing.

Materials & Contracts

-$4,804

Decrease

Significant decrease due to contracts related to restoration of transport assets following declared natural disasters being completed. This has contributed in part to the reduction in raw materials and contracts of $6,514k. There were increases in agency temporary staff of $692k, increases in legal expenses $78k, operating lease expenses $307k, and waste contract $517k

Depreciation

+$468

Increase

Major change is due to changes from revaluation of Buildings revalued in 2014/2015 plus changes in water and sewerage due to indexation.

Other Expenses

-$256

Decrease

Overall decrease but there were variations in line items as disclosed at Note 4(e) in Attachment 1.

Net Losses from Disposal of Assets

-$676

Decrease

Reflection of the written down value of assets disposed at the end of financial year and is contingent upon the extent of assets disposed and their written down value at the time of disposal which can vary. For 2015/2016, Council has more gains then disposals.

Total Expenditure Change

-$4,069

Decrease

 

 

 

 

 

Change in Result

+$9,129

Increase

 

 

Following on from the operating results, there are performance ratios disclosed at note 13 to the General Purpose Financial Statements and in Special Schedule 7.  These ratios have been derived following the financial assessments undertaken by NSW Treasury Corporation on all NSW Councils in 2012 and are now continued to be incorporated into the latest update to the Code of Accounting Practice and Financial Reporting that determines the content of Council’s Financial Statements.  These ratios also have trend graphs and all look to be presenting either a stable or improving result for Council in Note 13.  Council though in relation to the ratios for Special Schedule 7 in terms of Asset Management, whilst showing some improvement generally, still has a ways to go to meet the required benchmarks.

 

It is also important to note that the ratios and benchmarks outlined in Note 13 to the General Purpose Financial Statements and Special Schedule 7 are on an annual basis.  Whilst some of these ratios were also benchmarks in Council’s ‘Fit for the Future’ response, these were reported as a three year average as required.  Therefore direct comparison cannot be made.

 

·    Asset Revaluations

 

During 2015/2016, there was a revaluation conducted for the following asset categories:

 

·     Buildings – revaluation conducted by external valuer

·     Operational Land – revaluation conducted by external valuer

·     Community Land – revaluation conducted using the Valuer General

·     Swimming Pools – revaluation conducted using external valuer

·     Other Open Space/Recreational Assets – revaluation conducted by external valuer

·     Water and Sewerage – revaluation done through indexation of 1.50% outlined in the NSW Reference Rates Manual issued by the Department of Primary Industries (Office of Water).

 

The impact of the revaluation process realised an overall increase in asset values of $38.858million, with the biggest increase related to land with Operational Land increasing $6.801million and Community Land increasing $16.846million.

 

·    Cash and Investments

 

As at 30 June 2016, Council has $1.145million in unrestricted cash and investments.  This is an ongoing pleasing result and Council has been able to maintain another one of its short term financial goals of reaching unrestricted cash balance of $1million.  All other cash and investments totalling $78.334million are restricted for specific purposes.  Overall the cash and investment position of Council increased by $9.537million during the year.

 

·    Receivables

 

As at 30 June 2016, Council was owed $9.25million in receivables. Of this amount $2.007million was due from Roads and Maritime Services for expenditure claims and $0.782million from the Commonwealth Government for Goods and Services Tax. Overall receivables reduced by $0.079million compared to the 2014/2015 financial year.

 

·    Payables and Provisions

 

At 30 June 2016, total payables by Council were $10.704million including $3.970million held in security bonds, deposits, retentions, payments received in advance, $1.859million in accrued expenses and $4.875million payable to suppliers.  In addition at 30 June 2016, Council has accrued employee leave entitlements valued at $5.282million.  Specific employee leave entitlements include $1.723million for annual leave, $3.399million for long service leave and $0.160million for gratuities.  In comparison to 2014/2015, total payables increased $1.152million whereas total provisions for employee leave entitlements decreased $0.096million.

 

·    Loan Borrowings

 

During 2015/2016 Council did not borrow any new loans but continued to make normal loan repayments plus the advance repayment in full of Loan Nos 40 (Waste Management) and 44 (Sewerage). This loan restructuring through early repayment provided an opportunity consistent with the principals of the Financial Sustainability Plan (FSP) in regards to Debt.

 

Council’s outstanding loans as at 30 June 2016 are $62.720million.  Total loan expenditure for 2015/2016 included interest of $4.887million and principal payments of $3.566million.  Total expenditure of Council in 2015/2016 related to loan repayments was $8.453million or 10.9% of Councils revenue excluding all grants and contributions.

 


 

Outstanding loans by Fund totalling $62.720million are as follows:

 

·   General Fund $14.752million

·   Water Fund $Nil

·   Sewerage Fund $47.968million

 

Liquidity

 

Council’s balance sheet indicates net current assets of $70.06million.  It is on this basis in the opinion of the Responsible Accounting Officer that the short term financial position of Council remains in a satisfactory position and that Council can be confident it can meet its payment obligations as and when they fall due.

 

Council’s Unrestricted Current Ratio has improved to 2.96 demonstrating Council has $2.96 in unrestricted current assets compared to every $1.00 of unrestricted current liabilities.

 

On a longer term basis Council will need to consider its financial position carefully but in isolation the financial results for 2015/2016 continue to be an ongoing improvement for Council and demonstrate the ongoing gains through the implementation of the Financial Sustainability Plan (FSP), the Council Improvement Plan (CIP) and the efforts of Council.

 

Audit Finalisation Report for the Internal Audit Committee

 

Council’s Auditors, Thomas Noble and Russell have completed an Audit Finalisation Report for the Internal Audit Committee that discusses the audit of the Financial Statements for the year ended 30 June 2016.  This report is provided on a confidential basis at Attachment 7 as the ‘Report to the Internal Audit Advisory Committee, which is a committee of Council, is for the sole use of the Council and is not to be used by any other person for any other purpose and may not be distributed, duplicated, quoted, referred to, in whole or in part, without our prior written consent.’

 

Thomas Noble and Russell will speak to this report at this Internal Audit Advisory Committee Meeting.

 

Financial Implications

 

There are no direct financial implications associated with this report as the report does not involve any future expenditure of Council funds but it is a report advising the financial outcomes of Council during the 2015/2016 financial year which are identified in this report, Attachments 1 to 3 and the Auditors reports in Attachments 4 to 7.

 

Statutory and Policy Compliance Implications

 

Section 413(2)(c) of the Local Government Act 1993 and Clause 215 of the Local Government (General) Regulation 2005 requires Council to specifically form an opinion on the financial statements.  Specifically Council needs to sign off an opinion on the Financial Statements regarding their preparation and content as follows:

 

In this regard the Financial Statements have been prepared in accordance with:

 

·    The Local Government Act 1993 (as amended) and the Regulations made thereunder.

·    The Australian Accounting Standards and professional pronouncements.

·    The Local Government Code of Accounting Practice and Financial Reporting.

 


 

And the content to the best of knowledge and belief:

 

·    Present fairly the Council’s operating result and financial position for the year.

·    Accord with Council’s accounting and other records.

·    Management is not aware of any matter that would render the Reports false or misleading in any way.

 

Section 416(1) of the Local Government Act 1993, requires a Council’s annual Financial Statements to be prepared and audited within four (4) months of the end of that financial year ie on or before 31 October 2016.

 

Section 417(4) of the Local Government Act 1993 requires, as soon as practicable after completing the audit, the Auditor must send a copy of the Auditor’s Reports to the Director-General and to the Council.

Section 417(5) of the Local Government Act 1993 requires Council, as soon as practicable after receiving the Auditor’s Reports, to send a copy of the Auditor’s Reports on the Council’s Financial Statements, together with a copy of the Council’s audited Financial Statements, to the Director-General before 7 November 2016.

Section 418(1) of the Local Government Act 1993 requires Council to fix a date for the Meeting at which it proposes to present its audited Financial Statements, together with the Auditor’s Reports, to the public, and must give public notice of the date so fixed.  This requirement must be completed within five weeks after Council has received the Auditors Reports ie prior to 5 December 2016.

 

Section 420 of the Local Government Act 1993 requires Council to provide the opportunity for the public to submit submissions on the Financial Statements.  Submissions are to be submitted within seven days of the Financial Statements being presented to the public.  In the case of the 2015/2016 Financial Statements, closing date for submissions will be 24 November 2016.

 

 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 1


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 1


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 1


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 1


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 1


 


 


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 1


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 1


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 1


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 2


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 3


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 3


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 3


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 3


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 3


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                                           4.1 - Attachment 4


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 5


 


BYRON SHIRE COUNCIL

Staff Reports - Corporate and Community Services                                 4.1 - Attachment 6