6002H
Variance Report on Rate Setting Statement
Month Ending 31 August 2014
by Program
Variances are based on ‘Actual’ income raised and expenditure incurred compared to
revised budgets for the period.
As the City is in the very early stages of the new financial year, most of these
variances are a result of phasing and it is expected to improve as the year progresses.
Operating Revenue (includes Operating & Capital)
General Purpose Funding – Positive Variance $144,586
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$87,860 – Reserve investment earnings higher than budgeted.
($89,958) – Municipal investment earnings revenue lower than budgeted.
$50,993 – Credit Card Surcharge higher than budgeted.
Recreation and Culture – Positive Variance $64,403
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$81,086 – Lease Fee collected for Norma Road Depot Site.
Transport – Negative Variance $1,056,702
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$185,909 – Received from Main Roads for Direct Grant 2014/2015.
$83,677 – Raised more revenue than budgeted for Refuse Collection Commercial.
($80,000) – Grant not received for Macrae Road.
($90,999) – Grant not received for State Black Spot.
($219,601) – Grant not received for North Lake Road.
($133,675) – Grant not received for Murdoch Drive.
($691,000) – Grant not received for Wireless Hill.
6002H
Operating Expenditure
Governance – Positive Variance $229,349
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($147,826) – Under recovery in Maintenance/Construction Overheads.
$74,821 – Recovery in DCS Insurance Premiums.
$115,669 – Parks & Environment Management is under budget because of
Allocation for Waste.
($55,742) – Special Project Funding is under budget.
Law, Order, Public Safety – Positive Variance $125,130
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$71,264 – Community Security is under budget due to staff vacancies and waiting
for outstanding invoices for year 2013/2014 for Radio and Hand Held Digital
Radios.
Education & Welfare – Positive Variance $164,369
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$66,172 – Community Development Administration is under budget in salary.
$26,775 – Relocation Community Groups Project is under budget due to waiting
for outstanding invoice for year 2013/2014 for Atwell House Site Development
Analysis.
Community Amenities –Positive Variance $657,141
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($105,671) – Under Recovery in Waste for Refuse Collection Litter.
$156,709 – Bulk Verge Collection is under budget in Waste disposal costs.
$190,123 – Recycling Collection Domestic is under budget because of double
accrual journals for June 2014 ($180,824) which was costed to last year
2013/2014, resulting in a credit in the account this year 2014/2015.
Recreation and Culture – Positive Variance $964,727
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$59,509 – Melville Recreation Centre is under budget.
$104,941 – Melville Aquatic Fitness Centre is under budget.
$800,277 Positive variance is made up of various accounts that are under
expended.
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Transport – Positive Variance $494,618
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$190,661 – Street Trees Pruning & Maintenance is under budget.
$56,302 Street Tree Planting is under budget.
Other Property and Services – Positive Variance $366,720
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$66,951 - Civic Centre is under budget in Contractors – Adhoc.
$118,158 – Fleet Assets is under budget because of Net Book Value of Plant &
Equipment Disposal.
$99,484 – Fleet Running Costs is under budget because of timing difference in the
Caltex Fuel Upload Clearing account.
$211,603 – Fleet Expenditure is under budget in Allocation for Motor Vehicle
Insurance.
6002H
Capital Expenditure
Purchase of Furniture & Equipment - Positive Variance $1,006,939
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$238,143 – RFID Self Check is under budget due to budget phasing changes
required to reflect delays in expending the funds.
$177,196 – Recreation Equipment is under budget due to budget phasing
changes required to reflect delays in expending the funds.
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$92,823 – Parking Meters is under budget due to budget phasing changes
required to reflect delays in expending the funds.
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$72,167 – Photocopiers is under budget due to budget phasing changes required
to reflect delays in expending the funds.
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$66,767 – PC’s/Monitors/Computers are under budget due to budget phasing
changes required to reflect delays in expending the funds.
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$51,674 – PDA’s & Mobile are under budget due to budget phasing changes
required to reflect delays in expending the funds.
Purchase of Plant & Equipment – Positive Variance $809,039
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$571,003 – Heavy Plant is under budget due to budget phasing changes
required to reflect delays in expending the funds.
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$211,622 – Light Vehicles are under budget due to budget phasing changes
required to reflect delays in expending the funds.
Purchase of Land & Buildings – Positive Variance $294,419
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$260,916 – MAFC Pool Plant is under budget due to budget phasing changes
required to reflect delays in expending the funds.
Purchase of Infrastructure Assets – Positive Variance $630,730
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$166,667 – Turf Project is under budget due to budget phasing changes required
to reflect delays in expending the funds.
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$124,092 – Streetscapes are under budget due to budget phasing changes
required to reflect delays in expending the funds.
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$81,076 – Traffic Management is under budget due to budget phasing changes
required to reflect delays in expending the funds.
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$57,124 – Park Improvement is under budget due to budget phasing changes
required to reflect delays in expending the funds.
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$54,557 – Paths are under budget due to budget phasing changes required to
reflect delays in expending the funds.