City of Melbourne Annual Report 2008-09
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City of Melbourne 2009/10 Annual Report
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City of Melbourne
Financials 2008-09
Understanding our Financials
Standard Statements
Income
Income - comparison report
Balance sheet
Balance sheet - comparison report
Cashflow - (reconciliation)
Cashflow - (reconciliation) comparison report
Cashflow
Council works
Council works - comparison report
Financial Statements
Prepared in accordance with the Local Government Act 1989, Local Government Regulations 2001, and applicable Australian Accounting Standards.
Income statement
Balance sheet
Cash flows
Changes in equity (consolidated)
Changes in equity (council)
Notes
01 Significant accounting policies
02 Operating result attributes to functions/activities
03 Revenues from ordinary activities
04 Expenses from ordinary activities
05 Trade and other receivables
06 Inventories
07 Other financial assets
08 Other current assets
09 Property, plant equipment and infrastructure
10 Intangible assets
11 Investment property
12 Trade and other payables
13 Employee benefits
14 Provisions
15 Reserves
16 Gain/(loss) on sale of fixed and intangible assets
17 Cash flow information
18 Leases and commitments
19 Contingent assets and liabilities
20 Superannuation
21 Related party transactions
22 Financial instruments
23 Financial ratios
Statement by Councillors, Chief Executive and Principal Accounting Officer
Auditor-General's Report
Five year statistics
 
Notes
For the year ended 30 June 2009
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Note 4. Expenses from ordinary activities
 
a)
Employee benefit expense
b)
Contract payments, materials and services
c)
Depreciation and amortisation
d)
Finance Costs
e)
Other expenses
     
  Consolidated Council
  2009 2008 2009 2008
  $'000 $'000 $'000 $'000
a) Employee benefit expense        
Wages and Salaries 114,786 107,707 70,207 67,072
Annual Leave and Long Service Leave 14,012 11,202 9,686 7,340
Fringe Benefits 1,392 1,258 533 510
WorkCover 1,566 1,682 498 749
Superannuation 9,801 8,631 6,194 5,438
  141,557 130,480 87,118 81,109
b) Contract Payments, Materials and Services        
Contract Payments 88,398 89,768 92,297 85,098
Other Materials and Services 32,349 80,811 38,768 37,104
Auditors' Remuneration        
  • Audit Services - VAGO
 330 310 103 93
  • Audit Services - Other External
 14 21 14 21
  • Audit Services - Internal
 350 342 301 248
  171,442 171,252 131,483 122,564
c) Depreciation and amortisation        
Buildings 4,200 4,098 4,003 3,904
Buildings - Leasehold Improvements 363 345 133 134
Heritage Assets 775 595 775 595
Wharves and Promenades 1,552 1,667 1,552 1,667
Plant and equipment 12,848 11,085 4,468 4,220
Statues, Sculptures, and Artwork 513 509 513 509
Roads and Laneways 5,289 8,727 5,289 4,694
Roads and Laneways - Seal* 4,038 - 3,521 4,033
Footpaths 11,031 10,511 11,031 10,511
Kerb and Channel 3,461 3,185 3,461 3,185
Bridges 1,184 1,207 1,184 1,207
Drains 676 928 676 928
Irrigation Systems 928 772 928 772
Parks and Gardens infrastructure 3,997 3,814 3,997 3,814
Other Structures 221 187 221 187
Furniture and fittings 589 559 482 490
Amortisation of intangibles 1,651 1,651 1,651 1,651
  53,316 49,840 43,885 42,501
d) Finance Costs    
Insurance 2,677 3,062 1,378 1,651
Bad and Doubtful debts (184) 538 (21) 342
Provision for Doubtful PINS 8,354 7,453 8,354 7,453
Other Financial Costs 1,474 3,512 1,548 2,451
  12,321 14,565 11,259 11,897
e) Other Expenses        
Grants and Contributions 15,712 15,022 15,712 15,034
Fire Brigade levy 3,435 3,231 3,435 3,231
Taxes and Levies 647 733 135 269
  19,794 18,985 19,282 18,534
© City of Melbourne 2009
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