Agenda of Ordinary Meeting - Thursday, 27 February 2025

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

Councillor Attendance Register
Councillor		Cr C Mitchell	Cr D Male	Cr S Cooper	Cr J Lewis	Cr J Mamid	Cr P Matsumoto	Cr E Smith	Cr P Taylor	Cr M Virgo
2023	14 December
2024	29 February
2024	28 March	E
2024	24 April	E
2024	30 May							LOA
2024	27 June		LOA
2024	25 July			LOA
2024	29 August
2024	19 September
2024	31 October
2024	21 November (Meeting Cancelled)
2024	12 December				LOA				A

· *LOA (Leave of Absence)*	· *NA (Non-Attendance)*
· *A (Apologies)*	· *R (Resignation)*
· *E (Attended Electronically)*

2.25. Disqualification for failure to attend meetings

(1) A council may, by resolution, grant leave of absence, to a member.

(2) Leave is not to be granted to a member in respect of more than 6 consecutive ordinary meetings of the council without the approval of the Minister, unless all of the meetings are within a period of 3 months.

(3A) Leave is not to be granted in respect of —

(a) a meeting that has concluded; or

(b) the part of a meeting before the granting of leave.

(3) The granting of the leave, or refusal to grant the leave and reasons for that refusal, is to be recorded in the minutes of the meeting.

(4) A member who is absent, without obtaining leave of the council, throughout 3 consecutive ordinary meetings of the council is disqualified from continuing his or her membership of the council, unless all of the meetings are within a 2-month period.

(5A) If a council holds 3 or more ordinary meetings within a 2-month period, and a member is absent without leave throughout each of those meetings, the member is disqualified if he or she is absent without leave throughout the ordinary meeting of the council immediately following the end of that period.

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.2 Place

9.2.1 Stage 17B Roebuck Estate - Proposed Road Naming
LOCATION/ADDRESS:	Lot 9066 on Plan 427061
APPLICANT:	RJ Menzies and Associates Pty Ltd
FILE:	PLA69
AUTHOR:	Land Tenure Officer
CONTRIBUTOR/S:	Manager Building & Planning
RESPONSIBLE OFFICER:	Acting Director Development & Community
DISCLOSURE OF INTEREST:	Nil

SUMMARY:

RJ Menzies and Associates Pty Ltd have submitted a request for approval to name an unnamed road that will form part of the Roebuck Estate Stage 17B Western Triangle subdivision within the suburb of Djugun. It has been proposed to name the road ‘Tamarind Loop’. The Geographic Names Committee at Landgate are the approval authority for road naming but first require the local government’s approval of the name before the road can be named.

This report recommends Council approve the recommended road naming request.

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BACKGROUND

The Roebuck Estate Stage 17B subdivision forms part of a number of subdivisions that have occurred throughout Roebuck Estate (WAPC Subdivision Reference No. 160671). Stage 17B is located west of Jigal Drive, on a triangular piece of freehold land currently owned by Roebuck Estate Development Pty Ltd. The subdivision includes the extension of Spoonbill Avenue and the designation of the unnamed road ‘Tamarind Loop’. However, before the road can be named, approval of the recommended road name has to be forwarded to the Minister for Lands by the local authority, as per section 26A of the Land Administration Act 1997 (LAA).

Figure 1 : Location of Tamarind Loop (highlighted yellow) alongside Western Triangle subdivision area (aerial image) in Roebuck Estate

COMMENT

Shire officers have been contacted by RJ Menzies and Associates Pty Ltd (RJMA), on behalf of Roebuck Estate Construction Pty Ltd, to endorse a road name application. The road is currently unconstructed and undedicated but can be identified as Road 311 (highlighted yellow) within the Roebuck Estate Stage 17b Subdivision Layout and Settlement Plan in Attachment 1.

Landgate’s Geographic Names Committee (GNC) is responsible for processing submissions for naming (or re-naming) places, features administrative boundaries, localities and roads. Consultation with the relevant local government is required in each case, for their comment and/or endorsement prior to the submission to GNC for consideration. GNC will consider the name in line with the ‘Policies and Standards for Geographical Naming in Western Australia’ document.

Roads throughout Roebuck Estate have historically been named after fauna and flora important to the Dampier Peninsula. ‘Tamarind Loop’ has been selected in this instance as the name for Road 311. ‘Tamarind’ has been selected due to its historical presence within the Dampier Peninsula, as described in Figure 1 ‘Plans and People of the Dampier Peninsula, Kimberley, Western Australia’ by Kevin F. Kenneally, Daphne Choules Edinger and Tim Willing.

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Figure 2 : An extract from ‘Plans and People of the Dampier Peninsula, Kimberley, Western Australia

The request aligns with the GNC Policy and Standards for Geographical Naming in WA and the road name aligns with the theme applied throughout Roebuck Estate. Therefore officers recommend that Council approves the request to name the unnamed road as ‘Tamarind Loop’ and forward this approval to the Geographic Names Committee at Landgate.

CONSULTATION

No public consultation was undertaken for this item. Landgate have confirmed that approval from the local government authority is required before approving the naming of a road under section 26A of the LAA.

STATUTORY ENVIRONMENT

Land Administration Act 1997 - Part 2 – General administration, Division 3 – General, section 26 Constitution, etc. of land districts and townsites and section 26A Names of roads and areas in new subdivisions.

26A. Names of roads and areas in new subdivision

(1) If a person delivers a plan of a survey or sketch plan of a subdivision of land approved by the Planning Commission to a local government, and the proposed subdivision includes the provision of a road for use by the public, that person must also deliver to the local government the name proposed to be given to the road.

(2) The local government may require the person so subdividing the land –

a. To propose a name for the proposed road or, if a name has already been proposed, to alter that name; and

b. To propose a name for the area the subject of the proposed subdivision, or if a name has already been proposed, to alter that name.

(3) If the local government approves a name proposed under subsection (1) or (2), the local government is to forward the proposal to the Minister.

(4) The Minister may –

a. Approve the proposed name; or

b. Direct the local government to reconsider the proposed name, having regard to such matters as the Minister may mention in the direction; or

c. Refuse to approve the proposed name.

(5) A person must not –

a. Assign a name to the area or road unless the name is first approved by the Minister;

b. Alter or change a name that has been so assigned, whether initially or from time to time, to the area or road unless the Minister first approves of the alteration or change of that name.

Penalty for this subsection:

a. A fine of $2 000;

b. A daily penalty or a fine of $200 for each day or part of a day during which the offence continues.

POLICY IMPLICATIONS

Nil.

FINANCIAL IMPLICATIONS

Nil.

RISK

Nil.

STRATEGIC ASPIRATIONS

Place - We will grow and develop responsibly, caring for our natural, cultural and built heritage, for everyone.

Outcome 7 - Safe, well connected, affordable transport options

Objective 7.1 Provide safe and efficient roads and parking.

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council:

1. In accordance with Section 26A of the Land Administration Act 1997, approves the request to name the new road, depicted in Attachment 1, as Tamarind Loop; and

2. Request the Chief Executive Officer lodge a submission to Landgate’s Geographic Names Committee to consider the request to officially name the road Tamarind Loop.

Attachments

1.	Engineering Drawing - Stage 17B Roebuck Estate - Tamarind Loop

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4 Performance

9.4.1 2025 LOCAL GOVERNMENT ORDINARY ELECTION

LOCATION/ADDRESS: Nil

APPLICANT: Nil

FILE: GOE04

AUTHOR: Manager Governance, Strategy And Risk

CONTRIBUTOR/S: Nil

RESPONSIBLE OFFICER: Director Corporate Services

DISCLOSURE OF INTEREST: Nil

SUMMARY:

This report recommends that Council appoint the Western Australian Electoral Commission (WAEC)to conduct the 2025 Ordinary Election on behalf of the Shire of Broome and that the election be an ‘In-Person’ election.

BACKGROUND

The next local government ordinary election is scheduled to be held on Saturday, 18 October 2025.

The Chief Executive Officer of a local authority is responsible for the conduct of local government elections unless arrangements are made in accordance with section 4.20 of the Local Government Act 1995 (Act) to appoint another person. This appointment must occur at least 80 days prior to election day.

Section 4.61(1) of the Act provides for an election to be conducted as a:

postal election which is an election at which the method of casting votes is by posting or delivering them to an electoral officer on or before election day; or

voting in person election which is an election at which the principal method of casting votes is by voting in person on election day but at which votes can also be cast in person before election day, or posted or delivered, in accordance with regulations.

Postal voting legislation currently prohibits early polling. This limits the ability to provide pre-polling opportunities particularly in the remote communities and for this reason has not been considered for the 2025 Ordinary Election.

The WAEC has conducted the in-person elections on behalf of the Shire since 2009.

COMMENT

The WAEC have provided a cost estimate to conduct the 2025 election with options for either a local Returning Officer (RO) or a non-local RO (Attachment 1 and Attachment 2 respectively).

Previously Council requested that the WAEC appoint a non-local RO for the 2019, 2021 and 2023 elections to eliminate any perception of political or personal influence. This has provided increased assurance to the candidates and the community that the election process is undertaken in an open and transparent manner.

The cost estimates received from the WAEC are listed below:

· Local RO $39,033.50 including GST

· Non-local RO $51,683.50 including GST.

To confirm the WAEC engagement for the 2025 election a resolution of Council by absolute majority is required under section 4.20(4) of the Act and in accordance with the Local Government Ordinary Election Process as outlined Attachment 3.

Overseeing local government elections by the WAEC was recommended in the Local Government Act Review Final Report issued in May 2020 which stated:

“The Panel decided that the WAEC was the most appropriate organisation to coordinate local government elections. Having the one body responsible for conducting elections would allow for greater consistency across local governments.”

The Shire has a well-established relationship with the WAEC and their continued appointment is strongly recommended. Officers also recommend that a non-local RO is requested to ensure that there are no perceptions of bias affecting the election process.

In accordance with the WAEC Election (Attachment 3), this report seeks Council approval for the $51,683.50 (including GST) Non-local RO cost estimate letter. Upon approval, the Shire will confirm the estimate with WAEC in writing. WAEC will then issue a written agreement for the Electoral Commissioner to conduct the election, which will be presented to Council for consideration.

CONSULTATION

Western Australian Electoral Commission.

STATUTORY ENVIRONMENT

4.20. CEO to be returning officer unless other arrangements made

(1) Subject to this section the CEO is the returning officer of a local government for each election.

(2) A local government may, having first obtained the written agreement of the person concerned and the written approval of the Electoral Commissioner, appoint* a person other than the CEO to be the returning officer of the local government for —

(a) an election; or

(b) all elections held while the appointment of the person subsists.

* Absolute majority required.

(3) An appointment under subsection (2) —

(a) is to specify the term of the person’s appointment; and

(b) has no effect if it is made after the 80th day before an election day.

(4) A local government may, having first obtained the written agreement of the Electoral Commissioner, declare* the Electoral Commissioner to be responsible for the conduct of an election, or all elections conducted within a particular period of time, and, if such a declaration is made, the Electoral Commissioner is to appoint a person to be the returning officer of the local government for the election or elections.

* Absolute majority required.

4.61. Choice of methods of conducting election

(1) The election can be conducted as a —

postal election which is an election at which the method of casting votes is by posting or delivering them to an electoral officer on or before election day; or

(2) The local government may decide* to conduct the election as a postal election.

* Absolute majority required.

POLICY IMPLICATIONS

Shire of Broome Council Policy Election Caretaker.

FINANCIAL IMPLICATIONS

The amount of $51,683.50 (incl. GST) will be allocated in the 2025/26 municipal budget (GL 20404), subject to Council endorsement.

RISK

Utilising the WAEC resources and expertise reduces the risk of non-compliance and ensures a high level of impartiality and transparency.

STRATEGIC ASPIRATIONS

Performance - We will deliver excellent governance, service & value for everyone.

Outcome 11 - Effective leadership, advocacy and governance

Objective 11.2 Deliver best practice governance and risk management.

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council:

1. Agrees to the cost estimate of $51,683.50 including GST provided by the Electoral Commissioner in Attachment 2 to conduct the Shire of Broome 2025 Election as an in- person election:

a) utilising a non-local returning officer; and

b) utilising Western Australian Electoral Commission casual staff support on election day.

2. Requests the Chief Executive Officer provide written confirmation to the Western Australian Electoral Commission of the Cost Estimate.

Attachments

1.	Western Australian Electoral Commission Cost Estimate Letter: 2025 Local Government Ordinary Election - Local Returning Officer
2.	Western Australian Electoral Commission Cost Estimate Letter: 2025 Local Government Ordinary Election - Non Local Returning Officer
3.	Western Australian Electoral Commission Local Government Ordinary Election Process

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4.2 NEW COUNCIL POLICIES - INFORMATION PRIVACY, RECORDING AND LIVESTREAMING OF COUNCIL MEETINGS AND FRAUD AND CORRUPTION PREVENTION

LOCATION/ADDRESS: Nil

APPLICANT: Nil

FILE: ADM28

AUTHOR: Manager Governance, Strategy And Risk

CONTRIBUTOR/S: Nil

RESPONSIBLE OFFICER: Director Corporate Services

DISCLOSURE OF INTEREST: Nil

SUMMARY:

This report recommends that Council adopts the following new Council Policies:

1. Information Privacy (Attachment 1).

2. Recording and Livestreaming of Council Meetings (Attachment 2).

3. Fraud and Corruption Prevention (Attachment 3).

BACKGROUND

Previous Considerations

Nil.

1. Information Privacy

The Department of Premier and Cabinet established the Public Sector Implementation Steering Committee (ISC) in 2022, to guide agencies efforts in developing their culture and capability in readiness for the Privacy and Responsible Information Sharing (PRIS) reforms.

The Federal government has committed to overhauling Australia's privacy laws, with the Western Australian Parliament passing the new Privacy and Responsible Information Sharing Bill (the Bill) on 17 September 2024.

The purpose of this Bill is to:

· provide a framework to protect the privacy of personal information handled by public entities, including contracted services providers to public entities;

· to provide a framework to authorise the responsible sharing of information held by public entities;

· to establish the Office of Chief Data Officer;

· to amend the Freedom of Information Act 1992; and

· to make consequential amendments to other acts.

Focus Points for Local Government agencies:

• Privacy by default;

• Informed consent to our privacy policy; and

• Obligations to destroy data in a timely manner.

2. Livestreaming and Recording of Council Meetings

The Shire of Broome (Shire) recording of Ordinary Meetings of Council (OMC) commenced trials in July 2023.

Section 58 of the Local Government Amendment Act 2023 (the Amendment Act), which commenced on Thursday, 19 October 2023, inserts a new section 5.23A into the Local Government Act 1995 (the Act) covering electronic broadcasting (livestreaming) and video and audio recording of council meetings.

Section 5.23A(2) of the Act is a power that allows regulations to be made that may require, regulate, or otherwise make provision for any of the following matters:

• electronic broadcasting of council meetings;

• making or retaining recordings of council meetings;

• making recordings of council meetings publicly available; and

• provision, or otherwise making available, recordings of council meetings.

The Local Government Regulations Amendment Regulations (No. 3) were published on Wednesday, 18 October 2023 and prescribe various new requirements for local governments with respect to electronic broadcasting. For Band 2 local governments, including the Shire of Broome, this includes:

• video and audio livestreaming of council meetings (open proceedings);

• no livestreaming of closed proceedings;

• video and audio recording of council meetings (open proceedings);

· audio recordings of closed proceedings; and

· livestreaming and recording technology installed at the council’s usual meeting place.

New electronic broadcasting requirements are compulsory from 1 January 2025; the

Shire has drafted this Policy to ensure compliance.

3. Fraud And Corruption Prevention

The prevention of fraud and corruption forms part of the Shire’s risk management system.

The Shire seeks to identify and limit exposure to fraud and corruption by reducing the potential opportunity for this to occur. As the Shire is committed to a zero tolerance toward fraud and misconduct the Shire intends to formalise protocols for reporting suspected misconduct or fraudulent behaviour.

Elected Members and the Shire administration are committed to policies and practices that prevent, deter and detect fraudulent and corrupt behaviour in the performance of Shire activities.

The Western Australian Auditor-General has recommended all Councils adopt specific fraud control policies that address the risk of fraud and corrupt conduct.

COMMENT

1. Information Privacy

The importance of data privacy and security is paramount in the context of local government operations. As part of the Shire’s commitment to upholding best practices in governance, it is proposed that the Council adopt Council Policy Information Privacy. This policy will serve to guide the collection, management, and protection of personal and sensitive information held by the Shire, ensuring compliance with relevant legislation and fostering public trust.

Overview of Local Government Approaches to Information Privacy

Several local governments in Western Australia and beyond have implemented robust Information Privacy Policies. These policies are designed to protect personal information, comply with legal frameworks such as the Privacy Act 1988 (Cth), and ensure transparency in how the Shire handles sensitive data.

Benefits for the Shire of Broome

By adopting an Information Privacy Policy, the Shire can achieve several key outcomes:

· Compliance with Privacy Legislation: The policy will ensure that the Shire adheres to the Privacy Act 1988 (Cth) and other relevant state laws, reducing the risk of legal challenges.

· Enhanced Trust and Accountability: Clear and transparent data handling practices will foster trust among residents and stakeholders.

· Protection Against Data Breaches: Proactive management and monitoring of personal information will reduce the likelihood of breaches and mitigate the impact of any incidents.

· Improved Staff Training and Awareness: Regular training on privacy issues will ensure that Shire employees understand their obligations and are equipped to handle personal information responsibly.

2. Livestreaming and Recording of Council Meetings

Regulation 14H of the Administration Regulations requires Class 1 and 2 Local Governments to broadcast meetings of Council electronically. Electronic broadcasting is defined in section 5.23A(1) of the Act as “broadcasting by way of the internet or other electronic means”. Another common term for electronic broadcasting is 'livestreaming'.

Band 1 and 2 Local Governments are required to broadcast (livestream) Council Meetings from the Council’s usual meeting place. As the term suggests, this is the place where the Council ordinarily holds Council Meetings, noting that Local Governments may sometimes hold meetings in different locations. Local Governments are also required to broadcast meetings conducted entirely by electronic means (electronic meetings) in accordance with the existing requirements of the Administration Regulations.

The Department of Local Government, Sport and Cultural Industries (DLGSC) has published an explanatory paper for the livestreaming and recording of Council Meetings which is summarised below for the Class 2 requirements:

• Elected Members attending Council meetings electronically are to be audio recorded, however video recording is not required.

• The Shire must retain recordings of Council meetings for a five-year period on the website, or a link on the Shire’s website to an external location where the recordings are kept.

• Meetings held outside of the usual meeting place (Council Chambers) require that at a minimum the meeting audio is recorded, however video recording is not mandatory.

• Meetings may continue in the event of audio/visual technical failures, on the condition that:

o Every attempt to correct the issue was made; and

o If not resolved, a reason for this failure is published on website within 14-days.

• Audio recordings of closed proceedings must be kept but are not published.

3. Fraud and Corruption Prevention

The development of a Council Policy Fraud and Corruption Prevention whilst not a statutory requirement, demonstrates to all stakeholders that Council and the Shire takes preventative action seriously, including the requirement under the Local Government (Financial Management) Regulations 1996 to establish efficient systems and procedures to prevent fraud and corruption.

CONSULTATION

1. Information Privacy

The consultation process for developing the Shire 's Information Privacy Policy has involved input from internal stakeholders and other local governments. Internal consultation with departments such as Governance, Administration, Customer Service, Records Management, and IT has been essential in addressing practical challenges and identifying staff training needs.

The policy was provided electronically to Elected Members in January 2025 to allow for comments to be provided. No comments were received.

2. Livestreaming and Recording of Council Meetings

Department of Local Government Sport and Cultural Industries

The policy was provided electronically to Elected Members in January 2025 to allow for comments to be provided. No comments were received.

3. Fraud and Corruption Prevention

The policy was provided electronically to Elected Members in January 2025 to allow for comments to be provided. No comments were received.

STATUTORY ENVIRONMENT

1. Information Privacy

Local Government Act 1995

Section 2.7 – Role of council

(2)(b) determine the local government’s policies.

2. Livestreaming and Recording of Council Meetings

Disability Services Act 1993

Section 3 – definition of disability.

Freedom of Information Act 1992

Local Government Amendment Act 2023

Section 58 – section 5.23A inserted.

Local Government Act 1995

Section 2.7 (2) (b) – Role of Council.

Section 5.23 – Meetings generally open to public.

Section 5.23A – Electronic broadcasting and video or audio recording of council meetings.

Section 5.94 – Public can inspect certain local government information.

Section 9.57A – Local government protected from liability for defamation: council proceedings on website.

Local Government (Administration) Regulations 1996

Part 2A – Electronic broadcasting and video or audio recording of council meetings.

Regulation 14H – Class 1 local governments and class 2 local governments to broadcast

council meetings publicly.

Regulation 14I – Local government to make recordings of council meetings.

Regulation 14J – Informing members of public of broadcasting or recording.

Regulation 14K – Defamation.

Regulation 29 – Information to be available for public inspection.

State Records Act 2000

3. Fraud and Corruption Prevention

Local Government (Audit) Regulations 1996

17. CEO to review certain systems and procedures

(1) The CEO is to review the appropriateness and effectiveness of a local government’s systems and procedure in relation to-

(a) Risk management; and

(b) Internal control; and

(c) Legislative compliance.

(2) The review may relate to any or all of the matters referred to in subregulation (1)(a), (b) and (c), but each of those matters is to be the subject of a review not less than once in every 3 financial years.

(3) The CEO is to report to the audit committee the results of that review.

Local Government (Financial Management) Regulations 1996

Regulation 5:

(1) Efficient systems and procedures are to be established by the CEO of a local

government–

a) for the proper collection of all money owing to the local government; and

b) for the safe custody and security of all money collected or held by the local government; and

c) for the proper maintenance and security of the financial records of the local government (whether maintained in written form or by electronic or other means or process); and

d) to ensure proper accounting for municipal or trust –

i. revenue received or receivable; and

ii. expenses paid or payable; and

iii. assets and liabilities; and

e) to ensure proper authorisation for the incurring of liabilities and the making of payments; and

f) for the maintenance of payroll, stock control and costing records; and

g) to assist in the preparation of budgets, budget reviews, accounts and reports required by the Act or these regulations.

POLICY IMPLICATIONS

1.Information Privacy

Nil.

2. Livestreaming and Recording of Council Meetings

Shire of Broome Code of Conduct for Council Members, Committee Members and Candidates.

Shire of Broome Code of Conduct for Employees.

Shire of Broome Council Policy Forums of Council – Workshops and Agenda Briefings.

Shire of Broome Meeting Procedures Local Law 2020.

3. Fraud and Corruption Prevention

Nil.

FINANCIAL IMPLICATIONS

1.Information Privacy

Nil.

2. Livestreaming and Recording of Council Meetings

There are no significant budget impacts to be presented as part of this report. Minimal costs may be involved in the ongoing connection of the Shire’s audio-visual system to a live streaming service (YouTube). These costs are included in annual municipal budgets.

3. Fraud and Corruption Prevention

Nil.

RISK

1.Information Privacy

To mitigate risks, having a written Information Privacy Policy ensures clear guidelines for handling personal data, helps comply with privacy laws, and reduces the likelihood of data breaches or misuse. It also provides staff with a clear framework for data management and ensures transparency, building trust with the community.

2. Livestreaming and Recording of Council Meetings

The Council Policy on Livestreaming and Recording of Council Meetings ensures that Ordinary Council Meetings, Special Council Meetings, and the Annual General Meeting of Electors in the Shire of Broome are accessible, open, and transparent to the community, while also complying with current legislation to mitigate risks to the Shire.

3. Fraud and Corruption Prevention

That fraud or corruption may have greater opportunity to occur without vigilance and scrutiny. Risk is acceptable with adequate controls, managed by routine procedures and subject to monitoring.

STRATEGIC ASPIRATIONS

Performance – We will deliver excellent governance, service and value, for everyone.

Outcome Eleven – Effective leadership, advocacy and governance:

11.2 Deliver best practice governance and risk management.

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council adopts the following Council policies:

· Information Privacy (Attachment 1)

· Recording and Livestreaming of Council Meetings (Attachment 2); and

· Fraud and Corruption Prevention (Attachment 3).

Attachments

1.	Council Policy Information Privacy
2.	Council Policy Recording and Livestreaming of Council Meetings
3.	Council Policy Fraud and Corruption Prevention

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4.3 Monthly Payment Listing - December 2024
LOCATION/ADDRESS:	Nil
APPLICANT:	Nil
FILE:	FRE02
AUTHOR:	Finance Officer
CONTRIBUTOR/S:	Finance Officer
RESPONSIBLE OFFICER:	Director Corporate Services
DISCLOSURE OF INTEREST:	Nil

SUMMARY:

This report recommends that Council receives the list of payments made under delegated authority, as per the attachment to this report, for December 2024.

BACKGROUND

The Chief Executive Officer (CEO) has delegated authority via Delegation 1.2.20 Payments from the Municipal or Trust Funds, to make payments from the Municipal and Trust funds as per budget allocations and in line with applicable policies.

COMMENT

The Shire provides payments to suppliers by Electronic Funds Transfer (EFT and BPAY), cheque, credit card or direct debit. Attachment 1 provides a list of all payments processed under delegated authority in December 2024.

CONSULTATION

Nil.

STATUTORY ENVIRONMENT

Local Government (Financial Management) Regulations 1996

12. Payments from municipal fund or trust fund, restrictions on making

(1) A payment may only be made from the municipal fund or the trust fund —

(a) if the local government has delegated to the CEO the exercise of its power to make payments from those funds — by the CEO; or

(b) otherwise, if the payment is authorised in advance by a resolution of the council.

13. Payments from municipal fund or trust fund by CEO, CEO’s duties as to etc.

(1) If the local government has delegated to the CEO the exercise of its power to make payments from the municipal fund or the trust fund, a list of accounts paid by the CEO is to be prepared each month showing for each account paid since the last such list was prepared —

(a) the payee’s name; and

(b) the amount of the payment; and

(c) the date of the payment; and

(d) sufficient information to identify the transaction.

(3) A list prepared under sub regulation (1) or (2) is to be —

(a) presented to the Council at the next ordinary meeting of the Council after the list is prepared; and

(b) recorded in the minutes of that meeting.

13A. Payments by employees via purchasing cards

(1) If a local government has authorised an employee to use a credit, debit or other purchasing card, a list of payments made using the card must be prepared each month showing the following for each payment made since the last such list was prepared —

(a) the payee’s name;

(b) the amount of the payment;

(c) the date of the payment;

(d) sufficient information to identify the payment.

(2) A list prepared under sub regulation (1) must be —

(a) presented to the council at the next ordinary meeting of the council after the list is prepared; and

(b) recorded in the minutes of that meeting.

POLICY IMPLICATIONS

Nil.

FINANCIAL IMPLICATIONS

List of payments made in accordance with budget and delegated authority. Payments can also be analysed as follows:

A pie chart with numbers and text

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Note: Personnel payments in this analysis include payroll, superannuation (contained within Direct Debit type payments), payroll tax and other deductions (contained within the EFT Payments type payments).

A pie chart with a pie chart and text

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The above graph shows the percentage of local spend in comparison to non-local and recoupable spend for December 2024 after $1,363,282.90 in personnel payments, $263,874.19 in utilities and other non-local sole suppliers were excluded.

YEAR TO DATE CREDITOR PAYMENTS

The below table summarises the total payments made to creditors year to date:

A close-up of a spreadsheet

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RISK

The risk of Council not receiving this report is extreme as this will result in non-compliance with Regulation 13 of the Local Government (Financial Management) Regulations 1996.

The likelihood of this ever occurring is rare due to the CEO’s implementation of procedures to ensure payment details are disclosed to Council in a timely manner, as well as Procurement and Purchasing policies which ensure these payments are made in accordance with budget and delegated authority and comply with Local Government (Financial Management) Regulations 1996.

STRATEGIC ASPIRATIONS

Performance - We will deliver excellent governance, service & value for everyone.

Outcome 13 - Value for money from rates and long term financial sustainability

Objective 13.1 Plan effectively for short- and long-term financial sustainability

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council:

1. Receives the list of payments made from the Municipal and Trust Accounts in December 2024 totalling $6,758,136.25 (Attachment 1) per the requirements of Regulation 12 of the Local Government (Financial Management) Regulations 1996 covering:

a) EFT Vouchers EFT77777 - EFT78142 totalling $5,369,457.99;

b) Municipal Cheque Vouchers 00000 – 00000 totalling $0.00;

c) Trust Cheque Vouchers 00000 - 00000 totalling $0.00; and

d) Municipal Direct Debits DD34045.1 - DD34081.6 including payroll totalling $1,350,830.99.

2. Receives the list of payments made by credit cards in November 2024 totalling $37,847.27 (contained within Attachment 1) per the requirements of Regulation 13A of the Local Government (Financial Management) Regulations 1996 covering EFT Vouchers EFT78261 – EFT78288.

3. Notes the local spend of $3,571,442.13 included in the amount above, equating to 70% of total payments excluding personnel, utility, and other external sole supplier costs.

Attachments

1.	Payment Listing - December 2024

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4.4 Monthly Payment Listing - January 2025
LOCATION/ADDRESS:	Nil
APPLICANT:	Nil
FILE:	FRE02
AUTHOR:	Finance Officer
CONTRIBUTOR/S:	Finance Officer
RESPONSIBLE OFFICER:	Director Corporate Services
DISCLOSURE OF INTEREST:	Nil

SUMMARY:

This report recommends that Council receives the list of payments made under delegated authority, as per the attachment to this report, for January 2025.

BACKGROUND

COMMENT

CONSULTATION

Nil.

STATUTORY ENVIRONMENT

Local Government (Financial Management) Regulations 1996

12. Payments from municipal fund or trust fund, restrictions on making

(1) A payment may only be made from the municipal fund or the trust fund —

(a) if the local government has delegated to the CEO the exercise of its power to make payments from those funds — by the CEO; or

(b) otherwise, if the payment is authorised in advance by a resolution of the council.

13. Payments from municipal fund or trust fund by CEO, CEO’s duties as to etc.

(a) the payee’s name; and

(b) the amount of the payment; and

(c) the date of the payment; and

(d) sufficient information to identify the transaction.

(3) A list prepared under sub regulation (1) or (2) is to be —

(a) presented to the Council at the next ordinary meeting of the Council after the list is prepared; and

(b) recorded in the minutes of that meeting.

13A. Payments by employees via purchasing cards

(a) the payee’s name;

(b) the amount of the payment;

(c) the date of the payment;

(d) sufficient information to identify the payment.

(2) A list prepared under sub regulation (1) must be —

(a) presented to the council at the next ordinary meeting of the council after the list is prepared; and

(b) recorded in the minutes of that meeting.

POLICY IMPLICATIONS

Nil.

FINANCIAL IMPLICATIONS

List of payments made in accordance with budget and delegated authority. Payments can also be analysed as follows:

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A pie chart with a triangle and a triangle in the middle

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The above graph shows the percentage of local spend in comparison to non-local and recoupable spend for January 2025 after $1,317,421.20 in personnel payments, $875,512.25 in utilities and other non-local sole suppliers were excluded.

YEAR TO DATE CREDITOR PAYMENTS

The below table summarises the total payments made to creditors year to date:

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RISK

The risk of Council not receiving this report is extreme as this will result in non-compliance with Regulation 13 of the Local Government (Financial Management) Regulations 1996.

STRATEGIC ASPIRATIONS

Performance - We will deliver excellent governance, service & value for everyone.

Outcome 13 - Value for money from rates and long term financial sustainability

Objective 13.1 Plan effectively for short- and long-term financial sustainability

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council:

1. Receives the list of payments made from the Municipal and Trust Accounts in January 2025 totalling $6,275,570.38 (Attachment 1) per the requirements of Regulation 12 of the Local Government (Financial Management) Regulations 1996 covering:

a) EFT Vouchers EFT78143 – EFT78480 totalling $5,167,307.63;

b) Municipal Cheque Vouchers 57848 - 57848 totalling $338.90;

c) Trust Cheque Vouchers 00000 - 00000 totalling $0.00; and

d) Municipal Direct Debits DD3410.1 - DD34154.1 including payroll totalling $1,087,975.68

2. Receives the list of payments made by credit cards in January 2025 totalling $19,948.17(contained within Attachment 1) per the requirements of Regulation 13A of the Local Government (Financial Management) Regulations 1996 covering EFT Vouchers EFT78490 – EFT78517.

3. Notes the local spend of $3,695,582.00 included in the amount above, equating to 91% of total payments excluding personnel, utility, and other external sole supplier costs.

Attachments

1.	Payment Listing - January 2025

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4.5 MONTHLY FINANCIAL REPORT - DECEMBER 2024
LOCATION/ADDRESS:	Nil
APPLICANT:	Nil
FILE:	FRE02
AUTHOR:	Accountant
CONTRIBUTOR/S:	Nil
RESPONSIBLE OFFICER:	Director Corporate Services
DISCLOSURE OF INTEREST:	Nil

SUMMARY:

Council is required under Regulation 34(1) of the Local Government (Financial Management) Regulations 1996 (FMR) to consider and receive the Monthly Financial Report for the period ended 31 December 2024.

BACKGROUND

Council is provided with the Monthly Financial Report, which has been prepared in line with statutory reporting obligations and includes the:

· Statement of Financial Activity by nature classifications (satisfying Regulation 34 of the FMR);

· Statement of Financial Position (satisfying Regulation 35 of the FMR);

· Basis of Preparation;

· Statement of Financial Activity Information - the adjustments to the Statement of Financial Activity and Net Current Assets Position which agree to the surplus/deficit position (satisfying Regulation 32 of the FMR); and

· Explanation of material variances to year-to-date budget (satisfying Regulation 34 of the FMR).

Supplementary information has been provided per Regulation 34(2) of the FMR to provide Council with a holistic overview of the operations of the Shire of Broome. The Supplementary Information notes include:

· Cash and financial assets;

· Reserve accounts;

· Capital acquisitions – summarised by asset class, detailed to project, plant disposals;

· Aged payables;

· Borrowings;

· Grants – detailed listing of operating grants, capital grants and contributions; and

· Detailed list of Council adopted Budget amendments – by nature classification.

COMMENT

The December 2024 Monthly Financial Report provides an overview of operating and capital project progress. Below are the key indicators of the 2024/25 year-to-date budget position:

Budget Year Elapsed	50%
Total Rates levied	100%
Total Operating Revenue (excluding Rates and Profit on asset disposals)	77%
Total Operating Expenditure (excluding Loss on asset disposals)	45%
Total Capital Revenue	2%
Total Capital Expenditure	17%

For activity categories where progress notably differs from the 50% budget year elapsed, high-level explanations for the variances are provided:

Operating Revenue

Grants Subsidies and Contributions

$469,063 less than estimated YTD income (47.86% variance). $350,000 of funding was budgeted in respect of the Cable Beach Water Park Detailed Design Project however has not been received. Similarly, $98,000 of funding for the Broome Housing Affordability Strategy Project has not yet been received. These receipts are expected in the coming months. Temporary variance.

Fees and Charges

$982,279 over estimated YTD income (9.63% variance). While no material variance significant additional one-off refuse and recycling fees have been received in 2024. Permanent variance with adjustment proposed in Quarter 2 Finance and Costing Review.

Interest Revenue

$393,014 over estimated YTD income (41.02% variance). Strong term deposit interest rates have resulted in a higher investment yield than forecast. Permanent variance.

Other Revenue

$357,6884 over estimated YTD income (50.02% variance). A reimbursement of $107,000 was received for a 2023/24 insurance claim, and $200,000 in additional scrap metal disposal fees were collected. Permanent variance with adjustment proposed in Quarter 2 Finance and Costing Review.

Operating Expenditure

Materials and Contracts

$2,897,840 less than estimated YTD expenditure (33.36% variance). $1.2m has been budgeted for BRAC site remediation and asset rehabilitation works which have not yet commenced. Waste facility contracted recycling services and kerbside collections are $610,000 under budget. Expenditure for Parks and Ovals is currently $125,000 below budget. Temporary variance.

Utility Charges

$287,774 less than estimated YTD expenditure (21.7% variance). Maintenance of Parks and Ovals is currently $110,000 under budget with costs expected to rise during wet season. Timing of invoices for street lighting charges has resulted in a budget variance of $60,000. Temporary variance.

Finance Costs

$114,063 less than estimated YTD expenditure (51.4% variance). $74,000 was budgeted for interest on loans for the Key Worker Housing Project. These loans are expected to be drawn down in the coming months. Permanent variance with adjustment proposed in Quarter 2 Finance and Costing Review.

Capital Revenue

Proceeds from capital grants, subsidies and contributions

$3,641,703 less than estimated YTD revenue (76.58% variance). There is a timing difference between the budget phasing and the receipt of grant funding for the Cable Beach redevelopment, which is funded through various sources, carrying an impact of $4m. However, $352,000 from the Regional Road Group was received earlier than budgeted. Temporary variance.

Proceeds from disposal of assets

$322,695 less than estimated YTD revenue (100.00% variance). Periodic renewal of Mobile Plant and Equipment is behind schedule. It is expected that replacement vehicles and equipment will be put into service in the coming months. Temporary variance.

Capital Expenditure

Payments for property, plant and equipment

$3,003,609 less than estimated YTD expenditure (62.46% variance). The Key Worker Housing project tender was awarded in July, and expenditure has commenced. The project is on track to meet the budget, with the current variance of $1.8m being due to timing. Periodic renewal of Mobile Plant and Equipment is behind schedule causing a timing difference of $1m. A detailed capital expenditure schedule can be found at Supplementary Note 5. Temporary variance.

Payments for construction of infrastructure

$1,145,210 more than estimated YTD expenditure (15.17% variance). Infrastructure works are running at $1m above budget due to timing of invoices received from major contractors in the Cable Beach Redevelopment project. A detailed capital expenditure schedule can be found at Supplementary Note 5. Temporary variance.

Variances identified in the attached report are classified as either timing or permanent variances. For permanent variances, adjustments will be proposed during quarterly budget reviews to ensure the budget aligns with projected outcomes. For further details on major variances by activity (Actual vs. Budget), refer to Note 3 in the Monthly Financial Report. For a full list of budget adjustments approved by Council in 2024/25, refer to Note 9 in the Monthly Financial Report.

CONSULTATION

Nil

STATUTORY ENVIRONMENT

Local Government (Financial Management) Regulations 1996

34(1) A local government is to prepare each month a statement of financial activity reporting on the revenue and expenditure, as set out in the annual budget under regulation 22 (1)(d), for the previous month (the “relevant month”) in the following detail:

(a) annual budget estimates, taking into account any expenditure incurred for an additional purpose under section 6.8(1)(b) or (c); and

(b) budget estimates to the end of the relevant month; and

(c) actual amounts of expenditure, revenue and income to the end of the relevant month; and

(d) material variances between the comparable amounts referred to in paragraphs (b) and (c); and

(e) the net current assets at the end of the relevant month and a note containing a summary explaining the composition of the net current assets.

34(1B) The detail included under subregulation (1)(e) must be structured in the same way as the detail included in the annual budget under regulation 31(1) and (3)(a).

34(1C) Any information relating to exclusions from the calculation of a budget deficiency that is included as part of the budget estimates referred to in subregulation (1)(a) or (b) must be structured in the same way as the corresponding information included in the annual budget.

34(2) Each statement of financial activity is to be accompanied by documents containing-

(b) an explanation of each of the material variances referred to in subregulation (1)(d); and

(c) such other supporting information as is considered relevant by the local government.

34(3) The information in a statement of financial activity may be shown according to nature classification.

34(4) A statement of financial activity, and the accompanying documents referred to in subregulation (2), are to be —

(a) presented at an ordinary meeting of the council within 2 months after the end of the relevant month; and

(b) recorded in the minutes of the meeting at which it is presented.

34(5) Each financial year, a local government is to adopt a percentage or value, calculated in accordance with the AAS, to be used in statements of financial activity for reporting material variances.

35(1) A local government must prepare each month a statement of financial position showing the financial position of the local government as at the last day of the previous month (the previous month) and —

(a) the financial position of the local government as at the last day of the previous financial year; or

(b) if the previous month is June, the financial position of the local government as at the last day of the financial year before the previous financial year.

35(2) A statement of financial position must be —

(a) presented at an ordinary meeting of the council within 2 months after the end of the previous month; and

(b) recorded in the minutes of the meeting at which it is presented.

POLICY IMPLICATIONS

Nil

FINANCIAL IMPLICATIONS

The attached financial statements summarise the transactions for the 2024/25 financial year. The closing position as of 30 June 2025 may change due to year-end accruals and non-cash adjustments. The final closing position and statements will be provided in the audited annual financial report.

All budget amendments must be approved by an absolute majority of Council.

RISK

The Monthly Financial Report is presented monthly and provides a retrospective picture of the activities at the Shire. Contained within the report is information pertaining to the financial cost and delivery of strategic initiatives and key projects.

In order to mitigate the risk of budget over-runs or non-delivery of projects, the Chief Executive Officer (CEO) has implemented internal control measures such as regular Council and management reporting and the quarterly Finance and Costing Review (FACR) process to monitor financial performance against budget estimates. Materiality reporting thresholds have been established at half the adopted Council levels, which equate to $5,000 for operating budget line items and $10,000 for capital items, to alert management prior to there being irreversible impacts.

It should also be noted that there is an inherent level of risk of misrepresentation of the financials through either human error or potential fraud. The establishment of control measures through a series of efficient systems, policies and procedures, which fall under the responsibility of the CEO as laid out in the Local Government (Financial Management Regulations) 1996 Regulation 5, seek to mitigate the possibility of this occurring. These controls are set in place to provide daily, weekly and monthly checks to ensure that the integrity of the data provided is reasonably assured.

STRATEGIC ASPIRATIONS

Performance - We will deliver excellent governance, service & value for everyone.

Outcome 11 - Effective leadership, advocacy and governance

Objective 11.2 Deliver best practice governance and risk management.

Outcome 12 - A well informed and engaged community

Objective 12.1 Provide the community with relevant, timely information and effective engagement.

Outcome 13 - Value for money from rates and long term financial sustainability

Objective 13.1 Plan effectively for short- and long-term financial sustainability

Objective 13.2 Improve real and perceived value for money from rates.

Outcome 14 - Excellence in organisational performance and service delivery

Objective 14.3 Monitor and continuously improve performance levels.

VOTING REQUIREMENTS

Simple Majority

REPORT RECOMMENDATION:

That Council adopts the Monthly Financial Activity Statement Report for the period ended 31 December 2024 as attached.

Attachments

1.	Monthly Statement of Activity December 2024

Agenda – Ordinary Meeting of Council 27 February 2025 Page 1 of 4

9.4.6 MINUTES AND RECOMMENDATIONS FROM THE AUDIT AND RISK COMMITTEE MEETING HELD 18 FEBRUARY 2025
LOCATION/ADDRESS:	Nil
APPLICANT:	Nil
FILE:	FRE02
AUTHOR:	Director Corporate Services
CONTRIBUTOR/S:	Nil
RESPONSIBLE OFFICER:	Director Corporate Services
DISCLOSURE OF INTEREST:	Nil

SUMMARY:

Council is requested to consider the recommendations of the Audit and Risk Committee to adopt the 2024 Compliance Audit Return (CAR), and adopt the budget amendments proposed through the 2^nd Quarter Finance and Costing Review (FACR) of the Shire’s budget for the period ended 31 December 2024.

BACKGROUND

Item 5.1 Compliance Audit Return 2023

Previous Considerations

ARC 20 February 2024 Item 5.1

Local governments are required to complete an annual compliance audit for the previous calendar year by the 31 March. The DLGSC provides the questions each year with the compliance audit being an in-house self-audit that is undertaken by the appropriate responsible officer.

Section 7.13(i) of the Local Government Act 1995, and Regulations 13, 14 and 15 of the Local Government (Audit) Regulations 1996, outline the requirements for completion of the CAR.

Regulation 14 of the Local Government (Audit) Regulations 1996 requires the Audit and Risk Committee (ARC) to review the CAR and report to Council the results of that review. The CAR is to be:

1. presented to an Ordinary Meeting of Council;

2. adopted by Council; and

3. recorded in the minutes of the meeting at which it is adopted.

Following the adoption by Council of the CAR, a certified copy of the return, along with the relevant section of the minutes and any additional information detailing the contents of the return are to be submitted to the DLGSC by 31 March 2025.

The return requires the Shire President and the Chief Executive Officer to certify that the statutory obligations of the Shire of Broome have been complied with.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

Previous Considerations

SMC 22 August 2024 Item 5.4.1

ARC 29 October 2024 Item 5.1

OMC 31 October 2024 Item 13.1

The Shire of Broome has carried out its 2^nd Quarter Finance and Costing Review (FACR) for the 2023/24 financial year. This review of the 2023/24 adopted Annual Budget is based on actuals and commitments for the first six months of the year from 1 July 2023 to 31 December 2023, and forecasts for the remainder of the financial year.

This process aims to highlight over and under expenditure of funds and over and under achievement of income targets for the benefit of Executive and Responsible Officers to ensure good fiscal management of their projects and programs.

Once this process is completed, a report is compiled identifying budgets requiring amendments to be adopted by Council. Additionally, a summary provides the financial impact of all proposed budget amendments to the Shire of Broome’s adopted end-of-year forecast, to assist Council to make an informed decision.

It should be noted that the 2023/24 Annual Budget was adopted at the Special Meeting of Council (SMC) on 11 July 2023 as a balanced budget.

COMMENT

Item 5.1 Compliance Audit Return 2023

The DLGSC continues to focus on high risk areas of compliance and statutory reporting as prescribed in Regulation 13 of the Local Government (Audit) Regulations 1996.

The CAR for the period 1 January to 31 December 2024 comprises a total of 94 questions. The questions are the same as the previous year. A compliance rating of 98% has been achieved for 2024 with one minor non-compliance identified in the optional questions area:

Focus Area	Question	Comments
Optional Questions	Where a disclosure was made under sections 5.87A or 5.87B of the Local Government Act 1995, were the disclosures made within 10 days after receipt of the gift? Did the disclosure include their information required by section 5.87C of the Act?	One gift was received 09/08/2024 and disclosed as per 5.87C(1) and (3) of the Local Government Act 1995, however the gift was not disclosed until 19/09/2024 as per 5.87C(2).

The Shire will focus on the requirements pertaining to gift disclosures for both staff and elected members to ensure that these requirements are well understood going forward.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

Quarter 2 Finance and Costing Review

Responsible officers completed the second quarter review in January 2025. The executive team thoroughly reviewed and considered the budget requests, carefully weighing the impacts on service levels and potential delays to projects, against the overall annual budget.

The Quarter 2 FACR results indicate a deficit forecast financial position of $10,930 should Council approve the Quarter 2 proposed budget amendments. This figure represents a budget forecast should all expenditure and income occur as expected.

While officers make every effort to ensure the net impact of each FACR is minimal, and offset savings and expenditure within their assigned budgets and directorates, this is not always achievable.

A comprehensive list of accounts has been included for perusal by the committee, presented by Directorate (refer to Attachment 1).

A summary of the results is as follows:

	SHIRE OF BROOME SUMMARY REPORT
	BUDGET IMPACT
	2024/25 Adopted Budget	YTD Adopted Budget Amends. (Inc) / Exp	FACR Q2 Overall (Inc)/ Exp	FACR Q2 Org (Saving) / Expense	FACR Q2 Impact (Inc) / Exp (less Org Saving / Expense)	YTD Impact (Less Org Saving / Expense)	YTD Overall Position
Office of the CEO	$0	$45,732	$0	$0	$0	$45,732	$45,732
Corporate Services	$0	$82,995	-$74,184	-$30,184	-$44,000	$38,995	$8,811
Development Services	$0	-$12,000	-$158,201	-$122,893	-$35,308	-$47,308	-$170,201
Infrastructure Services	$0	$5,890	$120,698	$79,183	$41,515	$47,405	$126,588
Council budget amends.	$0	$0	$0	$0	$0	$0	$0
	0,000*	$122,617	-$111,687	-$73,894	-$37,793	$84,824	$10,930

*Council adopted the annual budget with a predicted end-of-year balanced budget.

CONSULTATION

Item 5.1 Compliance Audit Return 2023

Department of Local Government, Sport and Cultural Industries.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

All amendments have been proposed after consultation with Executive and Responsible Officers at the Shire.

STATUTORY ENVIRONMENT

Item 5.1 Compliance Audit Return 2023

Local Government Act 1995

7.13 Regulations as to audit

(1) Regulations may make provision as follows —

(i) – requiring local governments to carry out, in the prescribed manner and in a

form approved by the Minister, an audit of compliance with such statutory

requirements as are prescribed whether those requirements are —

(i) of a financial nature or not; or

(ii) under this Act or another written law.

Local Government (Audit) Regulations 1996

13. Prescribed statutory requirements for which compliance audit needed (Act s. 7.13(1)(i))

For the purposes of section 7.13(1)(i) the statutory requirements set forth in the Table to this regulation are prescribed.

14. Compliance audits by local governments

(1) A local government is to carry out a compliance audit for the period 1 January to 31 December in each year.

(2) After carrying out a compliance audit the local government is to prepare a compliance audit return in a form approved by the Minister.

(3A) The local government’s audit committee is to review the compliance audit return and is to report to the council the results of that review.

(3) After the audit committee has reported to the council under subregulation (3A), the compliance audit return is to be —

(a) presented to the council at a meeting of the council; and

(b) adopted by the council; and

(c) recorded in the minutes of the meeting at which it is adopted.

15. Compliance audit return, certified copy of etc. to be given to Departmental CEO

(1) After the compliance audit return has been presented to the council in accordance with regulation 14(3) a certified copy of the return together with —

(a) a copy of the relevant section of the minutes referred to in regulation 14(3)(c); and

(b) any additional information explaining or qualifying the compliance audit,

is to be submitted to the Departmental CEO by 31 March next following the period to which the return relates.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

Local Government (Financial Management) Regulation 1996

r33A. Review of Budget

(1) Between 1 January and the last day of February in each financial year a local government is to carry out a review of its annual budget for that year.

(2A) The review of an annual budget for a financial year must —

(a) consider the local government’s financial performance in the period beginning on 1 July and ending no earlier than 31 December in that financial year; and

(b) consider the local government’s financial position as at the date of the review; and

(c) review the outcomes for the end of that financial year that are forecast in the budget; and

(d) include the following —

(i) the annual budget adopted by the local government;

(ii) an update of each of the estimates included in the annual budget;

(iii) the actual amounts of expenditure, revenue and income as at the date of the review;

(iv) adjacent to each item in the annual budget adopted by the local government that states an amount, the estimated end‑of‑year amount for the item.

(2) The review of an annual budget for a financial year must be submitted to the council on or before 31 March in that financial year.

(3) A council is to consider a review submitted to it and is to determine* whether or not to adopt the review, any parts of the review or any recommendations made in the review.

*Absolute majority required.

(4) Within 14 days after a council has made a determination, a copy of the review and determination is to be provided to the Department.

[Regulation 33A inserted: Gazette 31 Mar 2005 p. 1048‑9; amended: Gazette 20 Jun 2008 p. 2723-4; SL 2023/106 r. 18.]

Local Government Act 1995

6.8. Expenditure from municipal fund not included in annual budget

1) A local government is not to incur expenditure from its municipal fund for an additional purpose except where the expenditure —

(a) is incurred in a financial year before the adoption of the annual budget by the local government;

(b) is authorised in advance by resolution*; or

(c) is authorised in advance by the mayor or president in an emergency.

(1a) In subsection (1) —

“additional purpose” means a purpose for which no expenditure estimate is included in the local government’s annual budget.

POLICY IMPLICATIONS

Item 5.1 Compliance Audit Return 2023

Nil.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

Nil. It should be noted that according to the materiality threshold set at the budget adoption, should a deficit achieve 1% of Shire’s operating revenue ($441,595) the Shire must formulate an action plan to remedy the over expenditure.

FINANCIAL IMPLICATIONS

Item 5.1 Compliance Audit Return 2023

Nil.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

The net result of budget amendments previously endorsed by Council (including Quarter 1 FACR) is a budget deficit position of $122,617.

The net result of budget amendments proposed through the Quarter 2 FACR will result in a $111,687 surplus.

Council’s approval of the Quarter 2 FACR will result in an overall closing position deficit of $10,930 to 30 June 2025. This figure represents a budget forecast should all expenditure and income occur as expected.

RISK

Item 5.1 Compliance Audit Return 2023

There is a reputational risk with the DLGSC should the CAR not be completed on time or if significant non compliances are reported.

The likelihood of this occurring is rare.

Item 5.2 2nd Quarter Finance And Costing Review 2024-25

The Finance and Costing Review (FACR) seeks to provide a best estimate of the end-of-year position for the Shire of Broome at 30 June 2025. Contained within the report are recommendations of amendments to budgets which have financial implications on the estimate of the end-of-year position.

The review does not, however, seek to make amendments below the materiality threshold unless strictly necessary. The materiality thresholds are set at $10,000 for operating budgets and $20,000 for capital budgets. Should a number of accounts exceed their budget within these thresholds, it poses a risk that the predicted final end-of-year position may be understated.

In order to mitigate this risk, the CEO enacted the FACRs to run quarterly and Executive examine each job and account to ensure compliance. In addition, the monthly report provides variance reporting highlighting any discrepancies against budget.

It should also be noted that should Council decide not to adopt the recommendations, it could lead to some initiatives being delayed or cancelled in order to offset the additional expenditure associated with running the Shire’s operations.

STRATEGIC ASPIRATIONS

Performance - We will deliver excellent governance, service & value for everyone.

Outcome 11 - Effective leadership, advocacy and governance

Objective 11.2 Deliver best practice governance and risk management.

Actions 11.2.3 Provide regular and transparent governance reporting to the community.

VOTING REQUIREMENTS

Simple Majority

COMPLIANCE AUDIT RETURN 2025 (5.1)

COMMITTEE RECOMMENDATION 1:

That the Audit and Risk Committee recommends that Council:

1. Accepts the attached 2024 Compliance Audit Return as contained in Attachment 1.

2. Authorises the Shire President and Chief Executive Officer to certify the 2024 Compliance Audit Return in Attachment 1 and provide to the Department of Local Government, Sport and Cultural Industries by 31 March 2025.

VOTING REQUIREMENTS

Absolute Majority

2^ND QUARTER FINANCE AND COSTING REVIEW 2024-25 (5.2)

COMMITTEE RECOMMENDATION 2:

That the Audit and Risk Committee recommends that Council:

1. Receives the Quarter 2 Finance and Costing Review Report for the period ended 31 December 2024;

2. Adopts the operating and capital budget amendment recommendations for the year ended 30 June 2025 as attached (Attachment 1);

3. Notes a forecast net end-of-year deficit position to 30 June 2025 of $10,930 including previously adopted budget amendments;

4. Endorses the Report as the 2024/25 statutory mid-year budget review; and

5. Requests the Chief Executive Officer to raise concerns regarding the increased Office of the Auditor General’s Annual Financial Audit fees to the Minister for Local Government.

Attachments

1.	Minutes of the Audit and Risk Committee Meeting held 18 February 2025

14.2 APPOINTMENT OF DIRECTOR DEVELOPMENT AND COMMUNITY
LOCATION/ADDRESS:	Nil
APPLICANT:	Nil
FILE:	HR.int
AUTHOR:	Manager People & Culture
CONTRIBUTOR/S:	Nil
RESPONSIBLE OFFICER:	Chief Executive Officer
DISCLOSURE OF INTEREST:	Nil