ࡱ> xG  !"#$%'()*+,-./0123456789:;<=>?@ABCDEFIJKLMNOQRSTUVWYZ[\]^_`abcdefghijklmnopqrstuvwyz{|}~Root Entry Fo'@f'Workbook XDMBD001CD919  F ' 'Ole    FMicrosoft Office Word Document MSWordDocWord.Document.89qOh+'0HPdx  Bob Gaussen Bob GaussenMicrosoft Excel@yu@G%Zm@s'՜.+,D՜.+,Data 1Table 01CompObjqWordDocument&;@$$If!vh558#v#v8:Vl t0|;6558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vlv t0|;6,558p ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytz$$If!vh558#v#v8:Vl t0|;6,558ytzN@N Normal $a$CJOJQJ_HmH sH tH DA@D Default Paragraph FontRi@R  Table Normal4 l4a (k@(No List|@|  Table Grid7:V0 $a$OJQJ`O`rl no number$x^a$OJQJ_HmHnHsH tH u@ !#<U Z:      >@0@0@0 @0@0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@ 0@ 0@0@0@0 @0 @0 @0@ 0@ 0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@0@ 0@ 0 @0 00 !#<U Z:      >@0@0@0 @0@0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0@ 0@ 0@0@0@0 @0 @0 @0@ 0@ 0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 @0 0(0@0@ 0@ 0 @0 00<  < :8@0(  B S  ? 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L^`LhH.hh^h`CJOJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHh ^`hH.h ^`hH.h pLp^p`LhH.h @ @ ^@ `hH.h ^`hH.h L^`LhH.h ^`hH.h ^`hH.h PLP^P`LhH."hh^h`B*CJOJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHhh^h`CJOJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHhh^h`CJOJQJo(hH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hH"hh^h`B*CJOJQJo(phhH^`OJQJ^Jo(hHopp^p`OJQJo(hH@ @ ^@ `OJQJo(hH^`OJQJ^Jo(hHo^`OJQJo(hH^`OJQJo(hH^`OJQJ^Jo(hHoPP^P`OJQJo(hHs|Hq+9jABihPGr:;T)p         D_                 >̀         D_         D_        >̀        6 Tak_v ddak_vbosuwDu .,/@q X( 4DQHIkXZ $/+,.kW{."G#RP%B'SD(@c* +jC,.v1:#4 58^|9:)&A4C'C:hCFD rD0rDFFV3FcF}xGH?JIJBLFLWNOO1RZSV VmWcXB%[0Q[4\r/^rb_e_y,bZGb+&gThrlnpr ur,vb6xbz4z |y}FM\[9QS8jr \"p\*NL(`IP|q#z?-UvGMa~ ^jX.VmE,7o=sC1qj"|P=a1i .UW)n zzk+oL30?%m^;HZ%Bf"X>bZ gZLoA,$vuWZ4mK?T.sV R!#     @@Unknown Gz Times New Roman5Symbol3& z ArialA& Arial Narrowe&  CastleTLigLucida Sans UnicodeY New YorkTimes New RomanK,Bookman Old Style?5 z Courier New;Wingdings"hf¦آf r ! !!24 2qHX)?2(       !` bjbj\\ ;@>>nnnn,d+     .' +++++++v.h0*+333+  +3333  +33+33%['  0-ƍun37&}*+0+K&131(['['21'33333333++3333+3333   EXPLANATORY NOTES & DEFINITIONS AOther infrastructure includes commercial assets, stormwater assets, recreational assets and natural assets. By infrastructure backlog as at 30 June 2007 (for example) we mean the estimated total cost of undertaking the maintenance and renewal that the councils asset managers had programmed to occur during 2006/07 or in preceding years but which had not been carried out by that date (due to a lack of finance or other reasons) and were still required to be performed.BCouncil officers best endeavours approximation or estimate. The value before deduction of any accumulated depreciation. The asset coverage is the same as the infrastructure estimate. CAs per the Department of Local Government Financial Data ReturnDAny significant annual expenses that are abnormal or once-off in nature. Asset write-offs and any impairment charges are obvious examples. Expressed in real terms, i.e., excluding annual inflation.EThere are two types of capital purposes: spending on maintaining or renewing or rehabilitating a councils assets spending on enhancing (i.e., expanding or extending) a councils assets. In determining what grants amounts are specifically for new or upgraded assets, FiscalStar follows the SA Local Government Financial Management Groups South Australia Model Financial Statements 2007, p.34: First, the amount must have been paid to a council for a specific, nominated project(s). If the council is itself entitled to determine the purpose or the project on which the amount is spent, then it is not classified as being for enhancement purposes. This immediately excludes, for example, general purpose financial assistance (Grants Commission) grants - both general purpose and local roads components and Roads to Recovery grants. Secondly, the nominated project must include the construction of new assets or the enhancement or upgrading of existing assets.FExcludes any enhancement-related grants amounts. Limited to either operating grants or capital grants provided for renewal/replacement/rehabilitation purposes. FiscalStar seeks separate information on: grants (other than enhancement-related grants) which were recognised as revenues during the reporting period and which were obtained on the condition that they be expended on specific goods and services over a future period grants (other than enhancement-related grants) which were recognised as revenues in a previous reporting period and were expended during the current reporting period in the manner specified by the grantorGIncluding revenue from: ordinary rates and special rates and annual charges. Excludes revenue from user charges and fees. As forecast by the council based upon continuation of the latest council policies and plans. Expressed in real terms, i.e., excluding annual inflation.HAs forecast by the council based upon continuation of the latest council policies and plans. Expressed in real terms, i.e., excluding annual inflation.IRelates to all non-financial assets. Includes spending for both renewals/replacement and enhancement purposes. As forecast by the council based upon continuation of the latest council policies and plans. Expressed in real terms, i.e., in constant dollars and so excluding annual inflation.JRelates to all non-financial assets. The value of the non-financial assets that would be put through the annual operating statement. As forecast by the council based upon continuation of the latest council policies and plans. Expressed in real terms, i.e., in constant dollars and so excluding annual inflation.KRelates only to buildings, roads and other infrastructure, and so has the same coverage as the infrastructure backlog estimate. Expressed in real terms, i.e., in constant dollars and so excluding annual inflation. Excludes any spending planned to address the present infrastructure backlog. By future annual renewal & maintenance gap we mean an estimate of the average annual amount over the next ten years (e.g. 2007/08 to 2016/17) of maintenance and renewal that the councils asset managers expect to program to occur during that 10 years period but which is not expected to be carried out by the end of that period (due to a lack of finance or other reasons) and which would still be required to be performed. In general, this gap would directly add to any present infrastructure backlog, and involves any shortfall between the amount of maintenance and renewal/replacement spending: required to be spent to meet programmed asset maintenance and asset renewal/replacement as it fall due actually planned to be spent in the councils long-term financial plan if the latest asset management (funding) policies and plans were to continue unchanged.  !"#U_`e < ϽfQϽ@ h+hzCJOJQJ^JaJ(h.hzCJOJQJ^JaJmH sH 4hp\hz5B* CJOJQJ^JaJmH ph!sH (h+hzCJOJQJ^JaJmH sH (h urhzCJOJQJ^JaJmH sH "hzCJOJQJ^JaJmH sH #h+hz5CJOJQJ^JaJhz5CJOJQJ^JaJhz5CJOJQJ^JaJ#h.hz5CJOJQJ^JaJ !# Kkd$$Ifl0;8 t0|;644 laytz$Ifgdzl$$Ifa$gdzl<gdz Q}kd$$Ifl0;8 t0|;644 laytz$$Ifa$gdzl$$Ifa$gdzl< x S Y  M T U zb/h.hzCJOJQJ^JaJmHnHsH u hmhzCJOJQJ^JaJ#h+hz6CJOJQJ^JaJ#hq hz6CJOJQJ^JaJ#h+hz5CJOJQJ^JaJhz5CJOJQJ^JaJ h.hzCJOJQJ^JaJ h+hzCJOJQJ^JaJhzCJOJQJ^JaJ& cK$$Ifa$gdzl$$If^a$gdzl}kd:$$Ifl0;8 t0|;644 laytz < cE*$ & F$Ifa$gdzl$$If^a$gdzl$$If^a$gdzl}kd$$Ifl0;8 t0|;644 laytz< U $$Ifa$gdzl$$If^a$gdzl$ & F$Ifa$gdzlZ:y[C($ & F$Ifa$gdzl$$Ifa$gdzl$$If^a$gdzlkdv$$Iflv0;8 t0|;644 lap ytzamAMgi   'خ펀n]n]펀n] h.hzCJOJQJ^JaJ#hShz6CJOJQJ^JaJhzCJOJQJ^JaJ h+hzCJOJQJ^JaJhz5CJOJQJ^JaJ/h.hzCJOJQJ^JaJmHnHsH u"hzCJOJQJ^JaJmH sH (h+hzCJOJQJ^JaJmH sH #h+hz5CJOJQJ^JaJ$: dL4$$Ifa$gdzl$$Ifa$gdzlkd%$$Ifl0;8 t0|;644 laytz$ & F$Ifa$gdzliQ$$Ifa$gdzl$$Ifa$gdzl}kd$$Ifl0;8 t0|;644 laytziQ$$Ifa$gdzl$$Ifa$gdzl}kde$$Ifl0;8 t0|;644 laytziQ$$Ifa$gdzl$$Ifa$gdzl}kd$$Ifl0;8 t0|;644 laytz3DuBit̽rdMd7+h+&ghz6CJOJQJ^JaJmH sH ,hp\hz5B* CJOJQJ^JaJph!hzCJOJQJ^JaJ#h urhz6CJOJQJ^JaJ"hzCJOJQJ^JaJmH sH (h+hzCJOJQJ^JaJmH sH #h+hz5CJOJQJ^JaJhz5CJOJQJ^JaJ h.hzCJOJQJ^JaJ#hShz6CJOJQJ^JaJ h+hzCJOJQJ^JaJ>iQQ66$ & F$Ifa$gdzl$$Ifa$gdzl$$Ifa$gdzl}kd$$Ifl0;8 t0|;644 laytz -BLOS_sG~C믫hz(h.hzCJOJQJ^JaJmH sH (h urhzCJOJQJ^JaJmH sH "hzCJOJQJ^JaJmH sH (h+hzCJOJQJ^JaJmH sH }kd?$$Ifl0;8 t0|;644 laytz9&P 1h0:pzA .!"4#$% SummaryInformation( HDocumentSummaryInformation8PSummaryInformation( DocumentSummaryInformation8$Oh+'0d    , 8DLT\ Normal.dot10Microsoft Office Word@,@O[s@Ss@bu՜.+,0 hp  FiscalStar Services Pty Ltd! \  Title \p Bob Gaussen Ba==i[;8X@"1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1h8Cambria1,8Calibri18Calibri18Calibri1Calibri1Calibri1<Calibri1>Calibri1?Calibri14Calibri14Calibri1 Calibri1 Calibri1Arial1Calibri1Calibri1 Calibri1Calibri"$"#,##0;\-"$"#,##0"$"#,##0;[Red]\-"$"#,##0"$"#,##0.00;\-"$"#,##0.00#"$"#,##0.00;[Red]\-"$"#,##0.005*0_-"$"* #,##0_-;\-"$"* #,##0_-;_-"$"* "-"_-;_-@_-,)'_-* #,##0_-;\-* #,##0_-;_-* "-"_-;_-@_-=,8_-"$"* #,##0.00_-;\-"$"* #,##0.00_-;_-"$"* "-"??_-;_-@_-4+/_-* #,##0.00_-;\-* #,##0.00_-;_-* "-"??_-;_-@_-                $  $  $  $  $  $  $  $  $  $  $  $  #  #  #  #  #  #  #  #  #  #  #  #        ff + ) , * !    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