Section 1 - Local Government (Planning and Reporting) Regulations 2020 - Local Government (Planning and Reporting) Regulations 2020

1Local Government (Planning and Reporting) Regulations 2020

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Version No. 004

Local Government (Planning and Reporting) Regulations 2020

S.R. No. 117/2020

Version incorporating amendments as at
1 January 2026

TABLE OF PROVISIONS

Regulation Page

Part 1—Preliminary 1

1 Objective 1

2 Authorising provision 1

3 Commencement 1

4 Definitions 2

Part 2—Financial Plan 6

5 Statements describing financial resources 6

6 Statements describing other resource requirements 6

Part 3—Budget 8

7 The financial statements 8

8 Other information to be included 8

Part 4—Annual report 14

Division 1—Report of operations 14

9 Service performance indicators 14

10 General information 14

Division 2—Performance statement 19

11 Performance indicators 19

11A Form of performance statement 20

12 Performance results 20

13 Certification of performance statement 21

Division 3—Financial statements 22

14 The financial statements 22

15 Certification of financial statements 24

Part 5—Savings and transitional provisions 26

16 Local Government (Planning and Reporting) Regulations 2014 26

17 Local Government (Planning and Reporting) Amendment Regulations 2025 26

Schedule 1—Governance and management checklist—annual report (report of operations) 27

Schedule 2—Service performance indicators—budget and annual report (report of operations) 33

Schedule 3—Performance indicators—budget and annual report (performance statement) 44

Schedule 4—Targeted performance indicators—budget and annual report (performance statement) 50

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Endnotes 53

1 General information 53

2 Table of Amendments 55

3 Explanatory details 56

Version No. 004

Local Government (Planning and Reporting) Regulations 2020

S.R. No. 117/2020

Version incorporating amendments as at
1 January 2026

Part 1—Preliminary

1 Objective

The objective of these Regulations is to prescribe—

Column 1		Column 2
Governance and Management Items		Assessment (select relevant box)
1 Community engagement policy (policy under section 55 of the Act outlining Council's commitment to engaging with the community on matters of public interest)		Adopted in accordance with section 55 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 55 of the Act<br>Reason for not adopting:
2 Community engagement guidelines (guidelines to assist staff to determine when and how to engage with the community)		Guidelines<br>Date of commencement of current guidelines:<br>OR<br>No guidelines<br>Reason for no guidelines:
2A Community Vision (document under section 88 of the Act describing the community's aspirations for the future of the municipality for at least the next 10 financial years)		Adopted in accordance with section 88 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 88 of the Act<br>Reason for not adopting:
3 Financial Plan (plan under section 91 of the Act outlining the financial and non‑financial resources required for at least the next 10 financial years)		Adopted in accordance with section 91 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 91 of the Act<br>Reason for not adopting:
4 Asset Plan (plan under section 92 of the Act setting out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years)		Adopted in accordance with section 92 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 92 of the Act<br>Reason for not adopting:
5 Revenue and Rating Plan (plan under section 93 of the Act setting out the rating structure of Council to levy rates and charges)		Adopted in accordance with section 93 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 93 of the Act<br>Reason for not adopting:
6 Annual budget (plan under section 94 of the Act setting out the services to be provided and initiatives to be undertaken during the budget year and the funding and other resources required)		Adopted in accordance with section 94 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 94 of the Act<br>Reason for not adopting:
7 Risk policy (policy outlining Council's commitment and approach to minimising the risks to Council's operations)		Policy<br>Date of commencement of current policy:<br>OR<br>No policy<br>Reason for no policy:
8 Fraud policy (policy outlining Council's commitment and approach to minimising the risk of fraud)		Policy<br>Date of commencement of current policy:<br>OR<br>No policy<br>Reason for no policy:
* * * * * *
10 Procurement Policy (policy under section 108 of the Act outlining the principles, processes and procedures that will apply to the purchase of goods and services by the Council)		Adopted in accordance with section 108 of the Act<br>Date of adoption:<br>OR<br>Not adopted in accordance with section 108 of the Act<br>Reason for not adopting a policy:
11 Business continuity plan (plan setting out the actions that will be undertaken to ensure that key services, systems and processes continue to operate in the event of a disaster)		Plan<br>Date of commencement of current plan:<br>OR<br>No plan<br>Reason for no plan:
12 Disaster recovery plan (plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster)		Plan<br>Date of commencement of current plan:<br>OR<br>No plan<br>Reason for no plan:
12A Complaint policy (policy under section 107 of the Act outlining Council's commitment and approach to managing complaints)		Developed in accordance with section 107 of the Act<br>Date of commencement of current policy:<br>OR<br>Not developed in accordance with section 107 of the Act<br>Reason for not developing:
12B Workforce plan (plan under section 46 of the Act outlining Council's commitment and approach to planning for current and future workforce requirements)		Developed in accordance with section 46 of the Act<br>Date of commencement of current plan:<br>OR<br>Not developed in accordance with section 46 of the Act<br>Reason for not developing:
12C Payment of rates and charges hardship policy (policy outlining Council's commitment and approach to assisting ratepayers who are experiencing financial hardship or difficulty paying their rates)		Policy<br>Date of commencement of current policy:<br>OR<br>No policy<br>Reason for no policy:
13 Risk management framework (framework outlining Council's approach to managing risks to the Council's operations)		Framework<br>Date of commencement of current framework:<br>OR<br>No framework<br>Reason for no framework:
14 Audit and Risk Committee (see sections 53 and 54 of the Act)		Established in accordance with section 53 of the Act<br>Date of establishment:<br>OR<br>Not established in accordance with section 53 of the Act<br>Reason for not establishing:
15 Internal audit (independent accounting professionals engaged by the Council to provide analyses and recommendations aimed at improving Council's governance, risk and management controls)		Engaged<br>Date of engagement of current provider:<br>OR<br>Not engaged<br>Reason for not engaging audit provider:
* * * * * *
17 Council Plan report (report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first 6 months of the financial year)		Report<br>Date of report:<br>OR<br>No report<br>Reason for no report:
18 Quarterly budget reports (quarterly reports to the Council under section 97 of the Act, comparing actual and budgeted results and an explanation of any material variations)		Reports presented to the Council in accordance with section 97(1) of the Act<br>Dates reports presented:<br>OR<br>No reports presented to Council in accordance with section 97(1) of the Act<br>Reason for not presenting reports:
19 Risk reports (6-monthly reports of strategic risks to Council's operations, their likelihood and consequences of occurring and risk minimisation strategies)		Reports<br>Dates of reports:<br>OR<br>No reports<br>Reason for no reports:
* * * * * *
21 Annual report (annual report under sections 98 and 99 of the Act containing a report of operations and audited financial and performance statements)		Presented at a meeting of the Council in accordance with section 100 of the Act<br>Date of presentation:<br>OR<br>Not presented at a meeting of the Council in accordance with section 100 of the Act<br>Reason for not presenting annual report:
22 Internal resolution procedure (procedure under section 140 of the Act that may be followed by Councillors to deal with alleged breaches of the Model Councillor Code of Conduct)		Adopted in accordance with section 140 of the Act<br>Date adopted:<br>OR<br>Not adopted in accordance with section 140 of the Act<br>Reason for not adopting:
23 Delegations (documents setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff, in accordance with sections 11 and 47 of the Act)		Reviewed in accordance with section 11(7) of the Act and a register kept in accordance with sections 11(8) and 47(7) of the Act<br>Date of review under section 11(7):<br>OR<br>Not reviewed in accordance with section 11(7) of the Act or register not kept in accordance with sections 11(8) and 47(7) of the Act<br>Reason for no review or no register:
24 Meeting procedures (Governance Rules under section 60 of the Act governing the conduct of meetings of Council and delegated committees)	Governance Rules adopted in accordance with section 60 of the Act<br>Date Governance Rules adopted:<br>OR<br>No Governance Rules adopted in accordance with section 60 of the Act<br>Reason for not adopting Governance Rules:

Column 1

Column 2

Governance and Management Items

Assessment (select relevant box)

1 Community engagement policy (policy under section 55 of the Act outlining Council's commitment to engaging with the community on matters of public interest)

Adopted in accordance with section 55 of the Act Date of adoption: OR Not adopted in accordance with section 55 of the Act Reason for not adopting:

2 Community engagement guidelines (guidelines to assist staff to determine when and how to engage with the community)

Guidelines Date of commencement of current guidelines: OR No guidelines Reason for no guidelines:

2A Community Vision (document under section 88 of the Act describing the community's aspirations for the future of the municipality for at least the next 10 financial years)

Adopted in accordance with section 88 of the Act Date of adoption: OR Not adopted in accordance with section 88 of the Act Reason for not adopting:

3 Financial Plan (plan under section 91 of the Act outlining the financial and non‑financial resources required for at least the next 10 financial years)

Adopted in accordance with section 91 of the Act Date of adoption: OR Not adopted in accordance with section 91 of the Act Reason for not adopting:

4 Asset Plan (plan under section 92 of the Act setting out the asset maintenance and renewal needs for key infrastructure asset classes for at least the next 10 years)

Adopted in accordance with section 92 of the Act Date of adoption: OR Not adopted in accordance with section 92 of the Act Reason for not adopting:

5 Revenue and Rating Plan (plan under section 93 of the Act setting out the rating structure of Council to levy rates and charges)

Adopted in accordance with section 93 of the Act Date of adoption: OR Not adopted in accordance with section 93 of the Act Reason for not adopting:

6 Annual budget (plan under section 94 of the Act setting out the services to be provided and initiatives to be undertaken during the budget year and the funding and other resources required)

Adopted in accordance with section 94 of the Act Date of adoption: OR Not adopted in accordance with section 94 of the Act Reason for not adopting:

7 Risk policy (policy outlining Council's commitment and approach to minimising the risks to Council's operations)

Policy Date of commencement of current policy: OR No policy Reason for no policy:

8 Fraud policy (policy outlining Council's commitment and approach to minimising the risk of fraud)

Policy Date of commencement of current policy: OR No policy Reason for no policy:

* * * * * *

10 Procurement Policy (policy under section 108 of the Act outlining the principles, processes and procedures that will apply to the purchase of goods and services by the Council)

Adopted in accordance with section 108 of the Act Date of adoption: OR Not adopted in accordance with section 108 of the Act Reason for not adopting a policy:

11 Business continuity plan (plan setting out the actions that will be undertaken to ensure that key services, systems and processes continue to operate in the event of a disaster)

Plan Date of commencement of current plan: OR No plan Reason for no plan:

12 Disaster recovery plan (plan setting out the actions that will be undertaken to recover and restore business capability in the event of a disaster)

Plan Date of commencement of current plan: OR No plan Reason for no plan:

12A Complaint policy (policy under section 107 of the Act outlining Council's commitment and approach to managing complaints)

Developed in accordance with section 107 of the Act Date of commencement of current policy: OR Not developed in accordance with section 107 of the Act Reason for not developing:

12B Workforce plan (plan under section 46 of the Act outlining Council's commitment and approach to planning for current and future workforce requirements)

Developed in accordance with section 46 of the Act Date of commencement of current plan: OR Not developed in accordance with section 46 of the Act Reason for not developing:

12C Payment of rates and charges hardship policy (policy outlining Council's commitment and approach to assisting ratepayers who are experiencing financial hardship or difficulty paying their rates)

Policy Date of commencement of current policy: OR No policy Reason for no policy:

13 Risk management framework (framework outlining Council's approach to managing risks to the Council's operations)

Framework Date of commencement of current framework: OR No framework Reason for no framework:

14 Audit and Risk Committee (see sections 53 and 54 of the Act)

Established in accordance with section 53 of the Act Date of establishment: OR Not established in accordance with section 53 of the Act Reason for not establishing:

15 Internal audit (independent accounting professionals engaged by the Council to provide analyses and recommendations aimed at improving Council's governance, risk and management controls)

Engaged Date of engagement of current provider: OR Not engaged Reason for not engaging audit provider:

* * * * * *

17 Council Plan report (report reviewing the performance of the Council against the Council Plan, including the results in relation to the strategic indicators, for the first 6 months of the financial year)

Report Date of report: OR No report Reason for no report:

18 Quarterly budget reports (quarterly reports to the Council under section 97 of the Act, comparing actual and budgeted results and an explanation of any material variations)

Reports presented to the Council in accordance with section 97(1) of the Act Dates reports presented: OR No reports presented to Council in accordance with section 97(1) of the Act Reason for not presenting reports:

19 Risk reports (6-monthly reports of strategic risks to Council's operations, their likelihood and consequences of occurring and risk minimisation strategies)

Reports Dates of reports: OR No reports Reason for no reports:

* * * * * *

21 Annual report (annual report under sections 98 and 99 of the Act containing a report of operations and audited financial and performance statements)

Presented at a meeting of the Council in accordance with section 100 of the Act Date of presentation: OR Not presented at a meeting of the Council in accordance with section 100 of the Act Reason for not presenting annual report:

22 Internal resolution procedure (procedure under section 140 of the Act that may be followed by Councillors to deal with alleged breaches of the Model Councillor Code of Conduct)

Adopted in accordance with section 140 of the Act Date adopted: OR Not adopted in accordance with section 140 of the Act Reason for not adopting:

23 Delegations (documents setting out the powers, duties and functions of Council and the Chief Executive Officer that have been delegated to members of staff, in accordance with sections 11 and 47 of the Act)

Reviewed in accordance with section 11(7) of the Act and a register kept in accordance with sections 11(8) and 47(7) of the Act Date of review under section 11(7): OR Not reviewed in accordance with section 11(7) of the Act or register not kept in accordance with sections 11(8) and 47(7) of the Act Reason for no review or no register:

24 Meeting procedures (Governance Rules under section 60 of the Act governing the conduct of meetings of Council and delegated committees)

Governance Rules adopted in accordance with section 60 of the Act Date Governance Rules adopted: OR No Governance Rules adopted in accordance with section 60 of the Act Reason for not adopting Governance Rules:

Indicator	Measure
(a) Transparency (Councillors actively participate in the decision-making process and ensure that all decisions are made in an open and transparent manner)	Council resolutions made at meetings closed to the public (percentage of Council resolutions made at a meeting of Council, or at a meeting of a delegated committee consisting only of Councillors, closed to the public under section 66(1) of the Act) - Number of Council resolutions made at meetings of Council, or at meetings of a delegated committee consisting only of Councillors, closed to the public × 100 - Number of Council resolutions made at meetings of Council or at meetings of a delegated committee consisting only of Councillors
	Councillor attendance at Council meetings (percentage of attendance at Council meetings by Councillors) - Sum of the number of Councillors who attended each Council meeting × 100 - (Number of Council meetings) × (Number of Councillors elected at the last Council general election)
	Councillor attendance at Councillor briefings (percentage of attendance at Councillor briefings by Councillors) - Sum of the number of Councillors who attended each Councillor briefing × 100 - (Number of Councillor briefings) × (Number of Councillors elected at the last Council general election)
	Council meeting duration (average length of Council meetings for the financial year)
(b) Strategic planning (resourcing is planned and resources are used efficiently in the delivery of services)	Permanent staff turnover (number of permanent staff resignations and terminations as a percentage of average number of permanent staff) - Number of permanent staff resignations and terminations for the financial year × 100 - Average number of permanent staff for the financial year
	Executive management staff turnover (number of executive management staff resignations, terminations and contract completions as a percentage of average number of executive management staff) - Number of executive management staff resignations, terminations and contract completions for the financial year × 100 - Average number of executive management staff for the financial year
(c) Financial decisions (Council decisions are made to enhance the Council's financial position and long-term sustainability)	Cost of elected representation (direct cost of delivering Council's governance service per Councillor)
	Capital works planning (actual capital works expenditure as a percentage of budgeted capital works expenditure for the financial year) - Sum of actual capital works expenditure for the financial year × 100 - Sum of budgeted capital works expenditure for the financial year
(d) Service planning (Council decisions are made to enhance the Council's performance)	Satisfaction with Council decisions (community satisfaction rating out of 100 with how Council has performed in making decisions in the best interests of the community)

Indicator

Measure

(a) Transparency (Councillors actively participate in the decision-making process and ensure that all decisions are made in an open and transparent manner)

Council resolutions made at meetings closed to the public (percentage of Council resolutions made at a meeting of Council, or at a meeting of a delegated committee consisting only of Councillors, closed to the public under section 66(1) of the Act) - Number of Council resolutions made at meetings of Council, or at meetings of a delegated committee consisting only of Councillors, closed to the public × 100 - Number of Council resolutions made at meetings of Council or at meetings of a delegated committee consisting only of Councillors

Councillor attendance at Council meetings (percentage of attendance at Council meetings by Councillors) - Sum of the number of Councillors who attended each Council meeting × 100 - (Number of Council meetings) × (Number of Councillors elected at the last Council general election)

Councillor attendance at Councillor briefings (percentage of attendance at Councillor briefings by Councillors) - Sum of the number of Councillors who attended each Councillor briefing × 100 - (Number of Councillor briefings) × (Number of Councillors elected at the last Council general election)

Council meeting duration (average length of Council meetings for the financial year)

(b) Strategic planning (resourcing is planned and resources are used efficiently in the delivery of services)

Permanent staff turnover (number of permanent staff resignations and terminations as a percentage of average number of permanent staff) - Number of permanent staff resignations and terminations for the financial year × 100 - Average number of permanent staff for the financial year

Executive management staff turnover (number of executive management staff resignations, terminations and contract completions as a percentage of average number of executive management staff) - Number of executive management staff resignations, terminations and contract completions for the financial year × 100 - Average number of executive management staff for the financial year

(c) Financial decisions (Council decisions are made to enhance the Council's financial position and long-term sustainability)

Cost of elected representation (direct cost of delivering Council's governance service per Councillor)

Capital works planning (actual capital works expenditure as a percentage of budgeted capital works expenditure for the financial year) - Sum of actual capital works expenditure for the financial year × 100 - Sum of budgeted capital works expenditure for the financial year

(d) Service planning (Council decisions are made to enhance the Council's performance)

Satisfaction with Council decisions (community satisfaction rating out of 100 with how Council has performed in making decisions in the best interests of the community)

Indicator	Measure
(a) Aquatic facilities (aquatic facilities are accessible and well utilised)	Utilisation of aquatic facilities (number of visits to aquatic facilities per head of population)
(b) Library services (library services and resources are accessible and well utilised)	Library loans per head of population (number of library collection item loans per head of population)
	Library visits per head of population (number of library visits per head of population)
(c) Maternal and child health services (Councils promote healthy outcomes for children and their families)	Infant enrolments in MCH service (percentage of infants enrolled in the MCH service) - Number of infants enrolled in the MCH service (from birth notifications received) × 100 - Number of birth notifications received
	Participation in 4-week key age and stage visit (percentage of infants enrolled in the MCH service who receive the 4-week key age and stage visit) - Number of 4-week key age and stage visits × 100 - Number of birth notifications received
(d) Roads (Councils promote healthy travel options)	Active travel infrastructure (length of pedestrian footpaths and bicycle paths per head of population)

Indicator	Measure
(a) Aquatic facilities (registered aquatic facilities in the municipal district are safe from public health risks)	Health inspections of Council registered aquatic facilities (number of inspections carried out by an authorised officer within the meaning of the Public Health and Wellbeing Act 2008 per Council registered category 1 aquatic facility)
(b) Animal management (Councils promote responsible pet ownership in the municipal district)	Animals reclaimed (percentage of collected registrable animals under the Domestic Animals Act 1994 reclaimed) - Number of animals reclaimed × 100 - Number of animals collected
(c) Food safety (registered food premises in the municipal district are safe from public health risks)	Food safety assessments (percentage of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that receive an annual food safety assessment or mandatory inspection) - Number of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that receive an annual food safety assessment or mandatory inspection in accordance with the Food Act 1984 × 100 - Number of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that require an annual food safety assessment or mandatory inspection in accordance with the Food Act 1984
	Food safety samples (percentage of food samples obtained per required number of food samples) - Number of food samples obtained × 100 - Required number of food samples
(d) Roads (sealed local roads are maintained and renewed to ensure a safe network)	Satisfaction with sealed local roads (community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)
	Population density per length of road (population per kilometre of local road) - Population - Kilometres of local roads
(e) Energy consumption (Councils support sustainable and efficient energy consumption)	Water usage (total units of metered water purchased by Council per head of population)
	Electricity usage (total units of metered electricity purchased by Council per head of population)

	Gas usage (total units of metered gas purchased by Council per head of population)

Indicator

Measure

(a) Aquatic facilities (registered aquatic facilities in the municipal district are safe from public health risks)

Health inspections of Council registered aquatic facilities (number of inspections carried out by an authorised officer within the meaning of the Public Health and Wellbeing Act 2008 per Council registered category 1 aquatic facility)

(b) Animal management (Councils promote responsible pet ownership in the municipal district)

Animals reclaimed (percentage of collected registrable animals under the Domestic Animals Act 1994 reclaimed) - Number of animals reclaimed × 100 - Number of animals collected

Food safety assessments (percentage of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that receive an annual food safety assessment or mandatory inspection) - Number of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that receive an annual food safety assessment or mandatory inspection in accordance with the Food Act 1984 × 100 - Number of registered class 1 food premises, registered class 2 food premises and registered class 3 food premises that require an annual food safety assessment or mandatory inspection in accordance with the Food Act 1984

Food safety samples (percentage of food samples obtained per required number of food samples) - Number of food samples obtained × 100 - Required number of food samples

(d) Roads (sealed local roads are maintained and renewed to ensure a safe network)

Satisfaction with sealed local roads (community satisfaction rating out of 100 with how Council has performed on the condition of sealed local roads)

Population density per length of road (population per kilometre of local road) - Population - Kilometres of local roads

(e) Energy consumption (Councils support sustainable and efficient energy consumption)

Water usage (total units of metered water purchased by Council per head of population)

Electricity usage (total units of metered electricity purchased by Council per head of population)

Gas usage (total units of metered gas purchased by Council per head of population)

Indicator	Measure
(a) Animal management (Councils respond to animal management requests in a timely manner)	Time taken to action animal management requests (median number of days it takes for Council to action animal management related requests)
(b) Food safety (Councils respond to food complaints and fulfil their legislative duties in a timely manner)	Time taken to action food complaints (median number of days it takes for Council to action food complaints)
(c) Statutory planning (Councils decide on planning applications and fulfil their legislative duties in a timely manner)	Time taken to decide planning applications (median number of days between receipt of a planning application and a decision on the application)
	Council planning decisions upheld at VCAT (percentage of planning application decisions that were subject to review by VCAT and were not set aside) - Number of VCAT decisions in relation to a planning application that did not set aside Council's decision on the application × 100 - Number of VCAT decisions in relation to a planning application



(d) Waste management (waste is collected as planned)	Kerbside collection bins missed (number of kerbside collection bins missed per 10 000 scheduled kerbside collection bin lifts) - Number of kerbside collection bins missed × 10 000 - Number of scheduled kerbside collection bin lifts

Indicator	Measure
(a) Aquatic facilities (provision of aquatic facilities is planned and delivered in a cost-efficient manner)	Cost of aquatic facilities (direct cost of aquatic facilities less any income received from providing aquatic facilities per visit)
(b) Food safety (food safety service is planned and delivered in a cost-efficient manner)	Cost of food safety service (direct cost of the food safety service per food premises registered by Council, or for which Council has received notification, during the financial year)
(c) Library services (provision of library services is planned and delivered in a cost-efficient manner)	Recently purchased library collection (percentage of the library collection that has been purchased in the last 5 years) - Number of library collection items purchased in the last 5 years × 100 - Number of library collection items
(d) Maternal and child health services (MCH service is planned and delivered in a cost-efficient manner)	Cost of MCH service (cost of the MCH service per hour of service delivered)
(e) Statutory planning (planning application processing and decisions are carried out in a cost-efficient manner)	Cost of statutory planning service (direct cost of the statutory planning service per planning application)
(f) Roads (renewal and maintenance of sealed local roads are undertaken in a cost-efficient manner)	Cost of sealed local road reconstruction (direct reconstruction cost per square metre of sealed local roads reconstructed)
	Cost of sealed local road resealing (direct resealing cost per square metre of sealed local roads resealed)

Indicator	Measure
(a) Community engagement (Council decisions are made and implemented with community input)	Satisfaction with the opportunities offered by Council to be consulted on or engaged in Council decisions (community satisfaction rating out of 100 with the consultation and engagement efforts of Council)
(b) Financial decisions (Council decisions are made to enhance the Council's financial position and long-term sustainability)	Total unpaid rates and charges (total unpaid rates and charges and unpaid interest on rates and charges for all financial years as a percentage of all rates and charges for the financial year) - Sum of unpaid rates and charges and unpaid interest on rates and charges for all financial years × 100 - Sum of all rates and charges for the financial year

Indicator	Measure
(a) Library services (library services and resources are free, accessible and well utilised)	Library membership (percentage of the population that are registered library members) - Number of registered library members × 100 - Population
(b) Maternal and child health services (Councils promote healthy outcomes for children and their families)	Participation in the MCH service (percentage of children enrolled who participate in the MCH service) - Number of children who attend the MCH service at least once in the financial year × 100 - Number of children enrolled in the MCH service
	Participation in the MCH service by Aboriginal children (percentage of Aboriginal children enrolled who participate in the MCH service) - Number of Aboriginal children who attend the MCH service at least once in the financial year × 100 - Number of Aboriginal children enrolled in the MCH service

Indicator	Measure
(a) Library services (provision of library services is planned and delivered in a cost-efficient manner)	Cost of library services (direct cost of library services per head of population) - Direct cost of library services - Population



(b) Waste management (kerbside collection services are delivered in a cost-efficient manner)	Cost of kerbside waste collection services (direct cost of kerbside waste collection services per serviced property) - Direct cost of kerbside waste collection services - Number of serviced properties

Indicator	Measure
(a) Indebtedness (level of long-term liabilities is appropriate to the size and nature of a Council's activities)	Non-current liabilities compared to own‑source revenue (non-current liabilities as a percentage of own-source revenue) - Non-current liabilities × 100 - Own-source revenue
(b) Loans and borrowings (level of interest-bearing loans and borrowings is appropriate to the size and nature of Council's activities)	Loans and borrowings compared to own‑source revenue (interest-bearing loans and borrowings as a percentage of own-source revenue) - Interest-bearing loans and borrowings × 100 - Own-source revenue
	Loans and borrowings repayments compared to own‑source revenue (interest and principal repayments on interest-bearing loans and borrowings as a percentage of own-source revenue) - Interest and principal repayments on interest-bearing loans and borrowings × 100 - Own-source revenue
(c) Asset renewal and upgrade (renewal and upgrade of assets is planned and delivered)	Asset renewal and upgrade compared to depreciation (asset renewal and upgrade expenses as a percentage of depreciation) - Asset renewal and upgrade expenses × 100 - Asset depreciation
(d) Population (population is a key driver of a Council's ability to fund the delivery of services to the community)	Expenses per head of population (total expenses per head of population) - Total expenses - Population <br>Infrastructure per head of population (value of infrastructure per head of population) - Value of infrastructure - Population
(e) Revenue and grants (revenue is generated from a range of sources to fund the delivery of services to the community)	Own-source revenue per head of population (own-source revenue per head of population) - Own-source revenue - Population <br>Recurrent grants per head of population (recurrent grants per head of population) - Recurrent grants - Population

Indicator	Measure
(a) Expenditure and revenue level (resources are used efficiently in the delivery of services)	Expenses per property assessment (total expenses per property assessment) - Total expenses - Number of property assessments <br>Average rate per property assessment (general rates and municipal charges per property assessment) - Sum of all general rates and municipal charges - Number of property assessments
(b) Liquidity (sufficient working capital and cash is available to cover expenses)	Current assets compared to current liabilities (current assets as a percentage of current liabilities) - Current assets × 100 - Current liabilities
	Cash compared to current liabilities (cash as a percentage of current liabilities) - Cash × 100 - Current liabilities
(c) Operating position (an adjusted underlying surplus is generated in the ordinary course of business)	Adjusted underlying surplus (or deficit) (adjusted underlying surplus (or deficit) as a percentage of adjusted underlying revenue) - Adjusted underlying surplus (or deficit) × 100 - Adjusted underlying revenue
(d) Rates concentration (revenue is generated from a range of sources)	Rates compared to adjusted underlying revenue (rate revenue as a percentage of adjusted underlying revenue) - Rate revenue × 100 - Adjusted underlying revenue
(e) Rates effort (rating level is set based on the community's capacity to pay)	Rates compared to property value (rate revenue as a percentage of the capital improved value of rateable properties in the municipal district) - Rate revenue × 100 - Capital improved value of rateable properties in the municipal district
(f) Rates collection (rates and charges are being responsibly collected)	Rates and charges debt (unpaid rates and charges as a percentage of all rates and charges) - Sum of unpaid rates and charges for the financial year × 100 - Sum of all rates and charges for the financial year

Indicator	Measure
(a) Roads (sealed local roads are maintained and renewed to ensure a safe network)	Sealed local roads below the intervention level (percentage of sealed local roads that are below the renewal intervention level set by Council and do not require renewal) - Number of kilometres of sealed local roads below the renewal intervention level set by Council × 100 - Number of kilometres of sealed local roads
(b) Waste management (waste is minimised and sustainability is promoted)	Kerbside collection waste to landfill per serviced property (amount of waste collected from kerbside waste collection services that is sent to landfill per serviced property) - Amount of waste in tonnes (t) collected from kerbside waste collection services that is sent to landfill - Number of serviced properties