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Annual Report
2024-2025
Contents
About the annual report .......................................................................4
Chapter 1: Setting the scene .................................................................7
The region .......................................................................................................8
Community snapshot .............................................................................9
The role of council ................................................................................. 10
Long-term destination goals ......................................................... 10
How council works .................................................................................11
What we look after .................................................................................12
What we provide ......................................................................................14
Chapter 2: Your councillors ..................................................................17
Mayor and councillors.........................................................................18
Message from the Mayor .................................................................22
Councillor meeting attendance ...................................................23
Regional collaboration ........................................................................24
Representing the region ...................................................................26
Advisory committees ...........................................................................28
Councillor remuneration ...................................................................30
Councillor other expenses ................................................................31
Councillor community consultations ....................................... 32
Chapter 3: Our organisation ................................................................35
Executive leadership team .............................................................36
Organisational structure ....................................................................37
Message from the CEO ...................................................................... 38
Senior management remuneration (S201) ...........................39
The workforce ...........................................................................................40
Chapter 4: Reporting the organisation’s performance ...43
Financial performance snapshot ................................................ 44
Capital performance snapshot.....................................................45
Operational performance snapshot .........................................46
Long-term destination goals .........................................................48
Chapter 5: Legislative disclosure requirements
............................................................................. 83
Annual report compliance checklist ........................................84
Local Government Act 2009
..........................................................87
Local Government Regulation 2012
.........................................87
Capital and operating grants received ................................ 104
Glossary of terms..................................................................................110
Community nancial report (s184) ........................................... 112
Financial statements .......................................................................... 118
Roslyn Head – Wild (detail) – 2024 Winner of the Acquisitive Prize,
Emerald Art Awards
chrc.qld.gov.au 32 Central Highlands Regional Council Annual Report 2024-2025
Acknowledgement
OF TRADITIONAL OWNERS
Central Highlands Regional Council acknowledges the
First Peoples – the Traditional Owners of the lands where
we live and work, and we recognise their continuing
connection to land, water and community.
We pay respect to Elders, past and present, and
acknowledge the important role Aboriginal People and
Torres Strait Islanders continue to play within the Central
Highlands region.
Connect with us
1300 242 686 (including after hours)
enquiries@chrc.qld.gov.au
www.chrc.qld.gov.au
All council oces are open from 8.30 am to 5.00 pm
Monday to Friday.
Corner of Egerton and Borilla Streets, Emerald
10 Mackenzie Street, Blackwater
4 Conran Street, Capella
12 William Street, Duaringa
12 Eclipse Street, Springsure
Transaction centres
17 Warrijo Street, Rolleston
(9.00 am to 12.30 pm and 1.00 pm to 4.30 pm)
Corner Grasstree and Anncrouye Street, Tieri
(8.30 am to 5.00 pm)
Get Connected
WITH CENTRAL HIGHLANDS REGIONAL COUNCIL
www.chrc.qld.gov.au
About the annual report
This annual report outlines the Central Highlands Regional
Council’s performance and key activities for the period 1
July 2024 to 30 June 2025.
It reects our strategic approach to planning,
performance and reporting. This integrated framework
shapes how we prioritise and deliver services and
programs now and into the future.
The framework is anchored by the Central Highlands 2022
Community Plan, which informs the 2022-2027 Corporate
Plan. In turn, the corporate plan steers our annual budget,
capital works program and operational plan, aligning our
decision-making with the community’s long-term vision.
This report is divided into ve chapters.
Chapter 1 - Setting the scene
Includes a prole of the Central Highlands region, and
an overview of council’s role within the community.
Chapter 2 - Your councillors
A message from the Mayor, proles of our councillors
and responds to the statutory information required for
councillors’ governance.
Chapter 3 - Our organisation
Shows our organisational structure, includes a message
from the Chief Executive Ocer, and responds to
the statutory information required for corporate
governance.
Chapter 4 - Reporting the organisation’s performance
Outlines our strategic direction, summarises our
performance against the annual operational plan and
the corporate plan’s long-term destination goals,
details highlights and statistics for each department.
Chapter 5 - Legislative disclosure requirements and
Responds to statutory information required for
corporate governance, and includes our audited and
certied General Purpose Financial Statements that
detail council’s nancial position for the year ending
30June 2025.
Virgin Mary Rock, SpringsureClose up bougainvillea ower
chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025 54
Chapter 1: Setting the scene
Setting the scene
CHAPTER 1
Detailed view of native wattle owers
7
chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
6
Chapter 1: Setting the scene
Chapter 1: Setting the scene
The region
Central Highlands is located in Central Queensland,
Australia, and is often seen as a gateway to the outback.
Its main business centre, Emerald, sits about three hours
inland from Rockhampton and is nearly 900 kilometres
from Brisbane.
Covering around 60,000 square kilometres, the region is
similar in size to Tasmania. It stretches from Arcadia Valley
in the south to the Peak Ranges in the north, and from
Boolburra in the east to Bogantungan in the west.
Approximately 29,000 people live in the Central
Highlands, across thirteen communities: Arcadia Valley,
Bauhinia, Blackwater, Blu, Capella, Comet, Dingo,
Duaringa, Emerald, Rolleston, Sapphire Gemelds,
Springsure and Tieri.
The region is naturally abundant, with rich mineral
deposits, productive grazing country, dryland and
irrigated agriculture, and a reliable water supply from
the Nogoa and Comet rivers and Fairbairn Dam; one of
Queensland’s largest, holding three times the volume of
Sydney Harbour.
The region also boasts national parks and natural
wonders, including Blackdown Tableland and Carnarvon
Gorge, along with the Southern Hemisphere’s largest
sapphire producing elds, which adds to its appeal.
The Central Highlands is well connected, with major
freight routes passing through the region. These include
the north–south corridor from Charters Towers to northern
New South Wales, and the Capricorn Highway, which links
the coast to the inland and beyond.
This is a vibrant region with a diverse economy based on:
A globally competitive coal mining industry
Robust and resilient agriculture and horticultural
industries, including beef, grain, cotton, grapes,
melons, nuts and citrus
Dynamic small to medium size businesses
Professional and government sectors
Adequate availability of commercial, industrial and
residential land
An evolving tourism oering
Major health and education services
Signicant new infrastructure and
constructionprojects
Brisbane
Longreach Rockhampton
Bauhinia
Arcadia
Valley
Rolleston
Springsure
Duaringa
Dingo
Comet
Tieri
Capella
Sapphire
Emerald
Blackwater
Community snapshot
Information supplied by REMPLAN,
the Queensland Government
Statistician’s Oce and the 2016,
2021, Australian Bureau of Statistics
Census data, and RP Data.
Industry
Our economy
generates an estimated
$19.7 billion output
representing over 29% of the
$67.9 billion output generated by
Central Queensland.
The top ve output generating
sectors in the Central
Highlandsare:
mining
agriculture, forestry, shing
construction
manufacturing
rental, hiring and real
estateservices
Culturally diverse
The top countries
of birth for Central
Highlands’ residents include
Australia, New Zealand, England,
Philippines and South Africa.
Aboriginal and Torres Strait
Islander people make up 5.9% of
the Central Highlands population.
Central Highlands visitor economy
Natural attractions, such as Carnarvon Gorge, the Sapphire
Gemelds and Blackdown Tableland National Park, drive an
emerging visitor economy.
The industry contributes more than $209 million to the local economy and
generates 1,227 jobs.
Between 2020 and 2023, the region attracted an average of 635,000
visitors per annum.
Population
As at June 2023,
the estimated resident
population was 28,973
people and the median age
was 34 years. The population
has seen an average annual
growth rate of 0.3% over 5 years.
The Central Highlands had
6,763 families and 5-9 year olds
represented the largest cohort of
the population at 8.2% (2,295).
Housing
There were 9,284
households in the
region, of which 85.7% were
separate houses and 22.2% were
fully owned.
The median monthly mortgage
repayment is $1,500, while the
median weekly rental payment
for a 3-bedroom house for 2024
was $380. There were 876
residential dwelling sales and the
median sale price was $291,500.
There were 13 new houses
approved in the Central
Highlands this year.
Domestic day Domestic night
Visitors 273,000 354,000
Average stay (nights) - 4
Average spend (per trip) $246 $507
Employment
Our top 5 industry
subdivisions of
employment were:
1. Coal mining
2. Agriculture
3. Preschool and school
education
4. Food and beverage services
5. Construction services
The unemployment rate in the
region at the end of the March
2024 quarter was 3.8%, 0.2% less
than the Queensland rate.
22.5% of employed people work
in the mining industry and 12.6%
work in agriculture, forestry
and shing. The labour force
participation rate for the Central
Highlands is 76%.
There were 3,509 businesses in
the region.
98 chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
Chapter 1: Setting the scene
Chapter 1: Setting the scene
The role of council
Vision
A progressive region creating opportunities for all.
Mission
We are a council committed to continuous improvement,
a sustainable future and ecient investment in
ourcommunities.
Values
Respect and integrity
Building trust, teamwork, communication and a
sharedunderstanding.
Actively listening to our communities.
Accountability and transparency
Equal opportunities, fair and open consultation
andcommunication.
Accepting responsibility for our actions.
Providing value
Best value for money outcomes for our community.
Collaboration, managing expectations and working
towards common goals.
Deliver eciency and eectiveness in all that we do.
Commitment and teamwork
Continually improve on our achievements and drive
innovative solutions.
Lead change and continuous improvement in delivering
for our community.
Promote a positive health and safety culture.
Long-term destination goals
Protect and grow a diverse
and prosperous economy
Responsibly manage our
natural environment
Support and enhance resilient, safe,
vibrant and inclusive communities
Deliver, enable and advocate for
reliable services to our community
Drive our council and the region
towards a digital future
Develop a future-focused workforce to
support council and our region
Prepare for a low carbon future and
adapt to a changing climate
How council works
Community elects the councillors and mayor
and provides input through the community
plan and consultations to determine the
region’spriorities.
The Audit & Risk Committee
provides an independent
external review of our
governance, nancials and
internal controlframework.
Council establishes
operational and
strategic priorities
that align with the
community plan,
corporate plan and
operational plan.
Australian and
Queensland
governments provide
authority to council
under the
Local
Government Act
2009
and endow
funding for various
programs.
Governance
principles.
The Chief Executive Ocer and executive
leadership team drive the business of
council and oercouncillorsadvice.
Central Highlands
Development Corporation
manages the economic
and tourism facets of the
local government area.
Board members comprise
ofcouncillors and
independent directors.
CHRC
CHRC
1110 chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
Chapter 1: Setting the scene
Chapter 1: Setting the scene
What we look after
7 customer
service centres
10 library
locations
2 art
galleries
5 aeroplane
landing areas
and 1 airport
4,605 km of
council roads
460 km of
water mains
191 parks and
open spaces
14 resource
recovery
facilities
16 water and
8 wastewater
treatment plants
15
cemeteries
6 aquatic
centres
132 km of
footpaths
1 saleyard
29,000
residents
13 communities Approximately
15,000 rateable
properties
(as at 30 June 2025)
60,000 square
kilometres
Gregory Highway
1312 chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
Chapter 1: Setting the scene
Chapter 1: Setting the scene
What we provide
A-Z of services
Advocacy
Art galleries
Cemeteries
Citizenship ceremonies
Community consultation
Community grants
Community housing
Culture – citizenship, sister city relations,
heritage and history
Customer service
Disaster management and planning
Economic development – business support
Emerald Airport and landing areas
Emerald Saleyards
Environmental management – feral animal
control, ying foxes, mosquitoes,magpies
Event planning and support
Flood mitigation planning
Food and personal appearance (hairdressers,
tattooists, beauty salons etc.) compliance
andregistration
Indigenous cultural support
Library services
Major economic project development
Park and community hall bookings
Parks and gardens maintenance
Pest and weed control
Planning and building
Playground maintenance and building
Plumbing inspections
Public relations
Ranger services – animal management,
livestock control, pounds
Roads, bridges, culverts and footpaths
Sporting and recreation areas – planning
andmaintenance
Sporting and active recreation club support
Stock route management
Street lighting and signage
Streetscape and tree management
Swimming pools
Swimming pool fence safety compliance
Waste and recycling services
Water and wastewater management
Workplace health and safety
Youth services
Springsure Lookout
1514 chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
1716
Chapter 2: Your councillors
Chapter 2: Your councillors
CHAPTER 2
Your councillors
Group photo of the Central Highlands Regional Council Councillors
chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
1918
Chapter 2: Your councillors
Chapter 2: Your councillors
Cr Janice Moriarty
MAYOR
Mayor Janice Moriarty is Mayor of the
Central Highlands Regional Council
for the 2024-2028 term.
Mayor Moriarty has lived in the region
for almost 32 years and prior to being
elected to council ran her own small
consultancy business specialising in
community/social development and
research projects.
Mayor Moriarty’s career highlights
include working at the Central
Queensland University Emerald
campus, Central Highlands
Development Corporation (CHDC),
the former Department of State
Development, Trade and Innovation
(Queensland Government) and
Central Highlands Regional Council.
She holds a Bachelor of Arts, Master
of Business Administration and
Doctorate focused on regional and
rural community planning.
Mayor Moriarty is an Associate Fellow
of the Institute of Managers and
Leaders and is a Graduate member
of the Australian Institute of Company
Directors.
Her greatest achievement has
been raising her three children and
being the proud grandmother of six
grandchildren.
E: mayor@chrc.qld.gov.au
P: 0418 145 317
Cr Rachael Cruwys
DEPUTY MAYOR
Councillor Rachael Cruwys was rst
appointed to the vacant councillor
position left by Cr Natalie Curtis'
resignation on 24 May 2023 following
a written application and informal
ballot process. Cr Cruwys is serving
her rst full term of council and is
humbled to have been chosen by her
fellow councillors as Deputy Mayor.
Cr Cruwys is a lifelong resident of
Capella having grown up on a cattle
and grain property east of the town.
Having both commercial and stud
cattle interests, she continues her
involvement in the cattle industry.
Through her passion for the industry,
Cr Cruwys was awarded the Samuel
and Eileen Gluyas Winston Churchill
Fellowship, travelling abroad
to research improved genetics
and domestic marketability of
Brahmancattle.
E: r.cruwys@chrc.qld.gov.au
P: 0418 431 727
Cr Joseph Burns
Councillor Joseph Burns is serving his
second term as a councillor.
Cr Burns was born and raised
in Emerald, living in the region
for 37 years. Cr Burns works in a
supervisory/trainer assessor role for
Wol Mining at Coronado Curragh
Mine, Blackwater. Career highlights
include studying law at James Cook
University, his role as supervisor of
dozer push operations, and being
one of the rst in Australia to learn
and operate the Caterpillar Semi
Autonomous Tracked Systems
(dozers).
E: jburns@chrc.qld.gov.au
P: 0419 017 968
Cr Robert Donaldson
Councillor Robert Donaldson is
serving his rst term as a councillor.
Cr Robert Donaldson has lived in
the Central Highlands his entire
life growing up on a mixed farming
property north of Capella, that his
family still owns. Cr Donaldson
attended Capella State School for
primary education and boarding
school in Brisbane for his secondary
education. Cr Donaldson pursued
further education at Queensland
Agricultural College, Gatton.
After Gatton, Cr Donaldson returned
home to Capella to work in the family
business and worked for Ross Ford
Contracting operating dozers for
12months.
In 1993, Cr Donaldson married his
wife Gayle, and they moved to their
property just east of Bogantungan.
Together they raised four children,
two girls who live in Brisbane, and
two boys who work in the mining
industry and at home on the farm.
E: rdonaldson@chrc.qld.gov.au
P: 0472 789 236
Cr Craig Hindmarsh
Councillor Craig Hindmarsh is serving
his rst term as a councillor.
Cr Craig Hindmarsh moved to
the Central Highlands from the
North Burnett in 1994 to take up
employment at Comet. Since then,
Cr Hindmarsh has held various
employment positions, most within
the Central Highlands region, from
feedlot hand, property manager, rural
contractor, livestock transport driver,
and almost 8 years as a contract
rural fuel sales/logistics coordinator.
Most recently, Cr Hindmarsh has
taken a role as a civil earthmoving
operator for a contractor within the
miningindustry.
Cr Hindmarsh and his wife have been
permanent residents of the Duaringa
district for almost 20 years, raising
their three boys and being actively
involved with the P & C Association
and other local initiatives. From these
experiences, Cr Hindmarsh has
developed an extensive geographical
knowledge of the Central Highlands.
E: chindmarsh@chrc.qld.gov.au
P: 0484 387 135
Cr Karen Newman
Councillor Karen Newman is serving
her rst term as a councillor.
Cr Newman was born in Springsure
where she resided for the years prior
to coming to Emerald in 2009.
Cr Newman has worked as an
ocer across multiple local
government departments over
17years, specialising in community
engagement, development,
strategic planning and economic
development.
Cr Newman has a background in the
rural sector and her family have been
involved in the transportation industry
for generations.
Cr Newman has been actively
involved in Central Highlands
community groups for over 35 years
in education, resource industry
advisory committees, tourism,
innovation, sports, heritage and
the arts. Highlights include the
Springsure 150 Years celebrations,
Community Cabinet advocacy,
Central Queensland Priority
Country Area Program (PCAP)
Advisory Committee and multiple
regionalevents.
Cr Newman is a current member
of the Australian Institute of
Project Management, Australian
Smart Communities Association,
Welcoming Cities Australia,
volunteers in the community and has
her own consultancy business..
E: k.newman@chrc.qld.gov.au
P: 0419 489 772
Mayor and councillors
March 2024 - 2028
chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
2120
Chapter 2: Your councillors
Chapter 2: Your councillors
Cr Gai Sypher
Councillor Gai Sypher is serving her
fourth term on council having been
rst elected in 2012.
She believes it is a privilege to
serve her communities and works
diligently to listen, respond, and
achieve. She has always had a strong
focus on tourism and is an active
participant on the Central Highlands
Development Corporation's Tourism
Advisory Committee.
Cr Sypher has a Bachelor of Arts
with majors in Sociological Welfare
and Aboriginal Studies, as well as
a Master of Management (Human
Resources).
Cr Sypher is an experienced grant
writer and works closely with her
community to support them to grow
and thrive.
She enjoyed an 18-year career
with Central Queensland University
in Emerald in an executive
management position, an
achievement she rates as a career
highlight.
E: gsypher@chrc.qld.gov.au
P: 0407 842 622
Cr Christopher Whiteman
Councillor Christopher Whiteman is
serving his rst term as a councillor.
He grew up near Rolleston in the
south of the Central Highlands region
on a cattle property.
Cr Whiteman still lives on a cattle
property in the region and has
long-term plans to continue living
there. Cr Whiteman spent his life
working on the land as a grazier and
farmer before turning his hand to
mining over the last few years and
now is adding councillor to his busy
schedule.
Cr Whiteman’s business experience
gives him nancial literacy and
management skills, his work in the
corporate world has given him the
ability to work within imperfect
systems while keeping goals in
mind to achieve ecient outcomes.
Cr Whiteman’s spare time is spent
focused on family.
E: cwhiteman@chrc.qld.gov.au
P: 0436 328 142
Cr Gillian Wilkins
Councillor Gillian Wilkins is serving
her rst term as a councillor.
She graduated in 1987 from the
University of Queensland as a
Veterinary Surgeon and although
semi-retired from vet practice, she
still does the odd locum in Brisbane.
Cr Wilkins started her own practice
in 2005 and sold it in 2017. The same
year, Cr Wilkins moved to Emerald to
be with her husband.
After Cr Wilkins moved here,
she decided on a career change
and pursued a teaching degree.
CrWilkins graduated in July
2020, with a Masters of Teaching
(Secondary - Science/Biology and
Maths). CrWilkins continues to teach
and tutor alongside her councillor
obligations.
Since moving to Emerald, Cr Wilkins
has loved the small-town lifestyle
and becoming a councillor is a way
for her to ensure this lifestyle is
maintained or improved upon.
E: gwilkins@chrc.qld.gov.au
P: 0427 092 705
Council Chambers
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Central Highlands Regional Council Annual Report 2024-2025
2322
Chapter 2: Your councillors
Chapter 2: Your councillors
Message from the mayor
This year has been one of
meaningful and positive progress
for the Central Highlands. Council
has had a focus on engaging with
our community, advocating for
our region, ecient service and
infrastructure delivery, and nancial sustainability. Council
has worked hard to lay strong foundations for the future
while celebrating the people and partnerships that make
our region thrive.
We welcomed our new Chief Executive Ocer, Aaron
Johansson, who has already brought fresh energy and
leadership to the organisation. Together with my fellow
Councillors and our dedicated sta, we are strengthening
council’s ability to deliver for our community both now
and into the future.
Safe, reliable, and modern water infrastructure remains
a core priority. Signicant works were completed
at Blackwater, with upgrades to the reservoir roofs
improving long-term water security for Blackwater and
Blu residents. Across the region, the Central Highlands
Drinking Water Supply Program received a $5.9 million
boost under the WISER initiative, enabling upgrades at the
Bauhinia and Rolleston water treatment plants, as well as
new technology to monitor operations remotely.
Council has continued to invest in places that bring
people together. In Blackwater, park upgrades created
more welcoming spaces for families. Across Emerald,
new and upgraded footpaths have made it safer and
easier to get around, while the sealing of Mulcahys Road
in Arcadia Valley has improved community liveability for
both residents and industry. At Capella’s Bridgeman Park
Showgrounds, funding was secured for a new inclusive
clubhouse, which will soon become a hub for sport,
events, and community life.
Beyond infrastructure, we celebrated our people and
culture. Nearly 400 young people attended Youth Fest,
headlined by Australian Idol nalists and supported by
incredible local talent. We were also proud to mark the
30th anniversary of our Ichinoseki Sister City Relationship
and Youth Exchange Program. Council welcomed Mayor
Sato and Chairman Katsurra back from Ichinoseki,
Japan, to celebrate decades of friendship and cultural
connection. Council proudly supported more than 60
regional events through the inaugural year of our Event
Assistance Program, strengthening our region’s identity
and vibrancy.
These achievements would not be possible without
community participation, the dedication of council sta,
and the partnerships we continue to build across all levels
of government and industry to advance our region. I
also wish to thank my fellow Councillors for their service
and commitment to representing our communities and
working together for the benet of the region.
On behalf of council, thank you for your trust and
contributions. Together, we are shaping a bright future for
the Central Highlands.
Mayor Janice Moriarty 14
Deputy Mayor Rachael Cruwys 15
Cr Joseph Burns 14
Cr Robert Donaldson 15
Cr Craig Hindmarsh 15
Cr Karen Newman 15
Cr Gai Sypher 14
Cr Christopher Whiteman 13
Cr Gillian Wilkins 15
Councillor meeting attendance
2024-2025 (S186C)
Council Chambers
Mayor Janice Moriarty
CENTRAL HIGHLANDS REGIONAL COUNCIL
chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
2524
Chapter 2: Your councillors
Chapter 2: Your councillors
Regional collaboration
Group Councillor Representative(s)
Bowen Basin Regional Roads and
TransportGroup
Mayor Janice Moriarty
Deputy Mayor Rachael Cruwys
Jason Hoolihan, General Manager Infrastructure and Utilities
Central Queensland Regional Organisation
of Councils
Mayor Janice Moriarty
Deputy Mayor Rachael Cruwys
Acting Chief Executive Ocer Ross Musgrove
(July 2024 to January2025)
Chief Executive Ocer Aaron Johansson (from February 2025)
Central Queensland Regional Waste
Management and Resource Recovery
Infrastructure Plan Working Group
Councillor Gillian Wilkins
Councillor Karen Newman (alternate)
Central Queensland Stakeholder Advisory
Group Meeting
Mayor Janice Moriarty
Central Queensland Senior Ocers
Network
Jason Hoolihan, General Manager Infrastructure and Utilities
Central Queensland Regional Water
Assessment - Stakeholder Advisory Group
Mayor Janice Moriarty
Group Councillor Representative(s)
LGAQ Roads and Transport Advisory Group Deputy Mayor Rachael Cruwys
LGAQ Stock Route Management
WorkingGroup
Deputy Mayor Rachael Cruwys
LGAQ Water and Sewerage AdvisoryGroup Councillor Karen Newman
Reef Guardian Executive Councillor Gillian Wilkins
Councillor Gai Sypher
Capricorn Pest Management Group Councillor Robert Donaldson
Councillor Craig Hindmarsh (proxy)
Queensland Correctional Services
- Springsure Work Camp Advisory
Committee
Councillor Karen Newman
Central Queensland Regional Water
Assessment Stakeholder Advisory Group
Mayor Janice Moriarty
Jason Hoolihan, General Manger Infrastructure and Utilities
Mayor Moriarty at LGAQ conference
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Central Highlands Regional Council Annual Report 2024-2025
2726
Chapter 2: Your councillors
Chapter 2: Your councillors
Representing the region
Attendee/s
Outback Way Forum
30 June 2024 & 1 July 2024
Canberra
Deputy Mayor Rachael Cruwys
Councillor Karen Newman
Australian Local Government Association
2024 National General Assembly and Regional
Cooperation Development Forum
2 to 4 July 2024
Canberra
Mayor Janice Moriarty
Deputy Mayor Rachael Cruwys
Councillor Robert Donaldson
Councillor Karen Newman
Local Government Association of Queensland -
2024 Annual Conference
21 to 23 October 2024
Brisbane
Mayor Janice Moriarty
Deputy Mayor Rachael Cruwys
Councillor Joseph Burns
Councillor Craig Hindmarsh
Councillor Karen Newman
Local Government Association of Queensland -
Resource Council Forum
9 & 10 April 2025
Brisbane
Mayor Jancie Moriarty
Chief Executive Ocer Aaron Johansson
Local Government Association of Queensland –
Natural Resources Forum
9 April 2025
Barcaldine
Councillor Robert Donaldson
Councillor Craig Hindmarsh
Invasive Species Queensland (ISQ) Pest Animal
Weed Symposium
20 to 22 May 2025
Gladstone
Councillor Robert Donaldson
Councillor Craig Hindmarsh
Australian Local Government Association
2025 National General Assembly and Regional
Cooperation Development Forum
24 to 27 June 2025
Canberra
Mayor Janice Moriarty
Deputy Mayor Rachael Cruwys
Councillor Gillian Wilkins
Councillor Chistopher Whiteman
Springsure Lookout
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Chapter 2: Your councillors
Chapter 2: Your councillors
Advisory Committees
External and Internal Boards / Committees Councillor Representative(s)
Audit and Risk Committee Meeting Deputy Mayor Rachael Cruwys
Councillor Gillian Wilkins
Central Highlands Arts and Cultural Advisory Committee Meeting /
Regional Arts Development Fund (RADF)
Councillor Gillian Wilkins
Councillor Gai Sypher
Central Highlands Community Grants Panel Councillor Joseph Burns
Councillor Karen Newman
Central Highlands Gemelds Planning Study Project Steering Group Mayor Janice Moriarty
Councillor Robert Donaldson
Councill Karen Newman
Central Highlands Gemelds Planning Study Community and
Engagement Stakeholder Project Reference Group
Councillor Robert Donaldson
Councillor Gillian Wilkins
Central Highlands Natural Spaces Advisory Group Councillor Joseph Burns
Councillor Gillian Wilkins
Councillor Craig Hindmarsh
Central Highlands Sport and Recreation Advisory Group Councillor Joseph Burns
Councillor Gai Sypher
Councillor Craig Hindmarsh
Emerald Airport Advisory Committee Councillor Robert Donaldson (chair)
Councillor Christopher Whiteman
Councillor Craig Hindmarsh
Emerald Saleyards Committee Councillor Robert Donaldson (Chair)
Deputy Mayor Rachael Cruwys
Councillor Joseph Burns
Local Buying Foundation Advisory Group Councillor Joseph Burns
Springsure and Rolleston Community Advisory Network Committee Councillor Karen Newman
Water Security Advisory Committee Mayor Janice Moriarty
Councillor Craig Hindmarsh
Councillor Gillian Wilkins (alternate)
External and Internal Boards / Committees Councillor Representative(s)
Community Reference Group – Arcadia Valley Councillor Christopher Whiteman
Councillor Gai Sypher (alternate)
Community Reference Group – Bauhinia Councillor Gai Sypher
Councillor Karen Newman (alternate)
Community Reference Group – Blackwater Councillor Gillian Wilkins
Councillor Christopher Whiteman (alternate)
Community Reference Group – Blu Councillor Craig Hindmarsh
Councillor Robert Donaldson (alternate)
Community Reference Group – Capella Deputy Mayor Rachael Cruwys
Councillor Gai Sypher (alternate)
Community Reference Group – Comet Councillor Joseph Burns
Councillor Gillian Wilkins (alternate)
Community Reference Group – Dingo Councillor Craig Hindmarsh
Councill Robert Donaldson (alternate)
Community Reference Group – Duaringa Councillor Craig Hindmarsh
Councillor Karen Newman (alternate)
Community Reference Group – Emerald Councillor Jospeh Burns
Councillor Gillian Wilkins (alternate)
Community Reference Group – Gemelds Councillor Robert Donaldson
Councillor Craig Hindmarsh (alternate)
Community Reference Group – Rolleston Councillor Christopher Whiteman
Councillor Karen Newman (alternate)
Community Reference Group – Springsure Councillor Karen Newman
Councillor Robert Donaldson (alternate)
Community Reference Group – Tieri Councillor Gai Sypher
Deputy Mayor Rachael Cruwys
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Chapter 2: Your councillors
Chapter 2: Your councillors
Councillor remuneration
Name of councillor
Mayor Janice Moriarty 148,359.00 21,141.11 169,500.11
Deputy Mayor Rachael Cruwys 92,723.00 13,212.94 105,935.94
Councillor Joseph Burns 78,814.00 11,230.95 90,044.95
Councillor Gai Sypher 78,814.00 11,230.95 90,044.95
Councillor Christopher Whiteman 78,814.00 11,230.95 90,044.95
Councillor Robert Donaldson 78,814.00 11,230.95 90,044.95
Councillor Craig Hindmarsh 78,814.00 11,230.95 90,044.95
Councillor Karen Newman 78,814.00 11,230.95 90,044.95
Councillor Gillian Wilkins 78,814.00 11,230.95 90,044.95
TOTAL 792,780.00 112,970.70 905,750.70
Councillor other expenses
Name of councillor
Travel, accommodation
& meal costs (includes
Seminar,
conference &
Mobile devices
& miscellaneous
Mileage
Reimbursements
for Use of
Personal Motor
Vehicles
Council
Provided Motor
Vehicles
Total other
Mayor
Janice Moriarty 15,339.25 1,877.98 486.20 - 25,707.47
Deputy Mayor
Rachael Cruwys 10,077.52 1,523.18 780.65 - 25,707.46
Councillor
Joseph Burns 1,809.16 1,586.36 780.65 - 20,975.56
Councillor
Gai Sypher 418.87 - 780.65 - 25,707.47
Councillor
Christopher
Whiteman
4,604.56 1,256.37 758.82 5,123.80 12,162.66
Councillor
Robert Donaldson 2,001.82 869.37 762.88 - 25,707.47
Councillor
Craig Hindmarsh 2,030.70 3,323.90 762.88 14,250.35 -
Councillor
Karen Newman 2,640.91 1,586.36 758.66 - 20,351.75
Councillor
Gillian Wilkins 3,240.70 1,287.52 758.66 - -
TOTAL
Council Chambers Mayor’s seat and nameplate in the Council Chambers
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Chapter 2: Your councillors
Chapter 2: Your councillors
Councillor community consultations
Location Annually
Rubyvale 18 July 2024
Clermont / Rubyvale Road 18 July 2024
Rolleston / Toprain / Carnarvon 7 August 2024
Arcadia Valley 7 August 2024
Blu 18 September 2024
Dingo 18 September 2024
Buckland Tresswell 2 October 2024
Willows 16 October 2024
Boguntungan 16 October 2024
Lochington 16 October 2024
Emerald 6 November 2024
Capella / Tieri 26 February 2025
Orion 19 March 2025
Bauhinia 7 May 2025
Duaringa 7 May 2025
Gindie 21 May 2025
Blackwater 29 May 2025
Springsure 28 May 2025
Capella Dam
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Central Highlands Regional Council Annual Report 2024-2025
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Chapter 3: Our organisation
Chapter 3: Our organisation
CHAPTER 3
Our organisation
Emerald Council Oce Exterior
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Central Highlands Regional Council Annual Report 2024-2025
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3736
Chapter 3: Our organisation
Chapter 3: Our organisation
Executive leadership team
Ross Musgrove
(acting from July 2024 to
January 2025)
Arun Dias
Rhys Dennison
Jason Hoolihan Kym Downey
(acting May to June 2025)
Carolyn Knudsen
Aaron Johansson
(from February 2025)
General Manager Infrastructure and Utilities
General
Manager People,
Safety and Legal
General Manager
Commercial and
Corporate Services
Adrian Burns
General
Manager
Communities
Organisational structure
Customer service
Saleyards
Airport
Governance
and information
management
Information
communication
and technology
(IT solutions,
corporate
applications)
Fleet, workshops
anddepots
Infrastructure
(road construction,
road corridor
management,
road maintenance,
footpaths,
bridge and drain
maintenance,
natural resources -
gravel extraction)
Project
management oce
Water and
sewerageutilities
Human resources
(recruitment,
payroll, training and
development)
Safety and
wellness
Property services
(community and
council housing,
lease management
(Native Title)
Legal services
Parks and
recreation
(including
cemeteries,
community
facilities, sport
and entertainment
venues)
Disaster
management
(emergencies,
community
resilience, ood
mitigation)
Planning and land
management
(development,
building and
plumbing, strategic
land use, ranger
services)
Public relations
Resource recovery
(waste) and
environmental
health
COMMUNITIES INFRASTRUCTURE
AND UTILITIES
PEOPLE, SAFETY
AND LEGAL
COMMERCIAL AND
CORPORATE
SERVICES
Financial services
(management
accounting,
nancial
accounting, rates
and revenue,
taxation, treasury
and accounts
payable)
Strategic contracts
and procurement
OFFICE OF THE
CHIEF FINANCIAL
OFFICER
Executive services
Strategic projects andadvocacy
OFFICE OF THE CHIEF EXECUTIVE OFFICER
Economic development (business facilitation, agribusiness,
regional development)
Visitor economy (industry development, visitor
informationcentres)
Support services (nance, human resources, events,
research, communications, collateral andadministration)
CENTRAL HIGHLANDS DEVELOPMENT CORPORATION
Community representation
Strategic decision making
Advocacy
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Central Highlands Regional Council Annual Report 2024-2025
BACK TO CONTENTSBACK TO CONTENTS
3938
Chapter 3: Our organisation
Chapter 3: Our organisation
I am pleased to present the
achievements of the 2024-2025
nancial year. Over the past year,
council has remained focused on
delivering high-quality services,
progressing essential projects,
and ensuring the long-term nancial sustainability of the
Central Highlands.
I would like to acknowledge former Acting Chief
Executive Ocer, Ross Musgrove, for his leadership and
commitment during his time as interim Chief Executive
Ocer; and thank the entire executive team for their
professionalism and collaboration throughout this year
of transition.
Operationally, council continues to strengthen
connectivity and innovation across the region. Upgrades
at the Emerald Airport have reinforced its role as a key
transport hub, while advocacy for the Beef Corridors
initiative highlights our commitment to improving freight
and road links that are vital to agriculture and the
regional economy.
This year also saw council take signicant steps to support
sustainable growth and development. By identifying and
releasing surplus land, we are encouraging investment
in much-needed housing, aged care, and essential
infrastructure. This initiative will help ease housing
demand and create new opportunities for families and
individuals who wish to call the Central Highlands home.
The adoption of a $292 million budget for 2024–2025, saw
council take a “back-to-basics” approach. The budget
prioritised aordability while continuing to deliver the
essential services and projects that matter most to our
community. This approach focused on maintaining and
renewing existing assets and facilities, strengthening
water security and resilience, and progressing key
community projects.
Several major initiatives moved forward during the year.
Construction began on the $12.5 million Springsure
Aquatic Centre redevelopment, made possible with $10
million from the Resources Community Infrastructure
Fund. In Emerald, work commenced on a new Royal
Flying Doctor Service patient transfer facility, which
will enhance access to critical health services across
regional Queensland. Upgrades at both the Emerald and
Springsure aerodromes have improved safety, reliability,
and accessibility for residents, industry, and visitors alike.
As we reect on the past year, I acknowledge the
combined eorts of our Councillors, sta, and the
wider community. Their commitment and collaboration
have been instrumental to our success. Together, we
are continuing to build a sustainable, connected, and
prosperous future for the Central Highlands.
Senior management remuneration (S201)
Remuneration range Number of contracted senior employees
$100 000 - $200 000 0
$200 000 - $300 000 3
$300 000 - $400 000 1
*Note: Central Highlands Regional Council has not appointed any councillor advisors.
Message from the CEO
Japanese Gardens, Blackwater
Aaron Johansson
CHIEF EXECUTIVE OFFICER
CENTRAL HIGHLANDS REGIONAL COUNCIL
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4140
Chapter 3: Our organisation
Chapter 3: Our organisation
The workforce
2024-2025
Internal 260 260 283 279 265
External 197 178 183 186 174
Total 457 438 466 465 439
2024-2025
Internal moves 63 50 69 58
New hires 76 97 124 103
Total 139 147 193 161
2024-2025
Male 258 (56%) 229 (52%) 244 (52%) 244 (52%) 230 (52%)
Female 199 (44%) 209 (48%) 222 (48%) 221 (48%) 209 (48%)
Total 457 438 466 465 439
2024-2025
% of employees 2% 5% 5%
2024-2025
Total 90 112 85 108 146
2024-2025
% of employees 18 24 19 23 33
2021-2022 36 132 162 108
2022-2023 37 149 173 107
2023-2024 60 146 169 90
2024-2025 64 143 154 78
2024-2025
Total 130 128 127 135 129
Council maintenance team member
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Central Highlands Regional Council Annual Report 2024-2025
BACK TO CONTENTSBACK TO CONTENTS
Chapter 4: Reporting the organisation’s performance
Chapter 4: Reporting the organisation’s performance
4342 chrc.qld.gov.au
Central Highlands Regional Council Annual Report 2024-2025
CHAPTER 4
Reporting the organisation’s
performance
Emerald Saleyards
Chapter 4: Reporting the organisation’s performance
Chapter 4: Reporting the organisation’s performance
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Central Highlands Regional Council Annual Report 2024-2025
Financial performance snapshot
Council is in a strong nancial position. An operating
surplus of $24 million was recorded for the year,
increasing to a net surplus of $36 million after including
capital revenue and deducting capital expenses.
This nancial year’s positive result, along with the 2025-
2026 budget and long-term forecast, shows council
expects to maintain a strong position over the medium to
long term.
Rates, sales, recoverable works, and fees and
charges account for 88% of council’s $210 million
operating revenue.
The same revenue sources contribute 78% of the total
$236 million in combined operating and capital revenue.
$186 million was spent on day-to-day operations during
the year.
Cash holdings increased from $114 million to $121 million
over the year.
Inventory on hand, together with amounts owed by
ratepayers and other customers, totals $41 million.
The value of community infrastructure assets, including
those under construction, is $1.8 billion, representing an
increase of $38 million during the year.
Council’s borrowings were $46 million, with $25 million
repaid during the year, demonstrating a commitment to
responsible nancial management.
Amounts owed to suppliers and other commitments are
$62 million.
Council’s total community equity of $1.8 billion reects the
net worth of assets held on behalf of the community.
Capital performance snapshot
A capital project is one that helps to maintain or improve a local government asset, often called infrastructure. It’s new
construction, expansion, renovation or replacement of an existing facility or facilities.
This nancial year, 85.6% of capital projects were completed within one phase of forecast, with 92.8% of the adopted
capital budget spent.
%
CAPITAL PROJECTS WITHIN ONE PHASE OF FORECAST CAPITAL EXPENDITURE TO BUDGET
CAPITAL DELIVERED BY KEY STRATEGIES CAPITAL EXPENDITURE STRATEGIES
82.4%
65%
100.0%
92%
85.6%
87%100.0%
98%
100.0%
88%
60.0%
81%
Natural environment Natural environment
Quality infrastructure and assets Quality infrastructure and assets
Community wellbeing Community wellbeing
Regional economic prosperity Regional economic prosperity
Governance, leadership and capability Governance, leadership and capability
%
Emerald Airport Kiosk Youth green space
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Central Highlands Regional Council Annual Report 2024-2025
Operational performance snapshot
The annual operational plan outlines what council will do
during the nancial year to achieve the long-term destination
goals in our corporate plan.
Each long-term destination goal has associated activities
that are expected to be completed within the nancial
year. In 2024-2025, a total of 18 activities were identied to
beactioned.
Long-term destination goal
Number
of activity
measures
1. Deliver, enable and advocate for reliable
services to our community
7
2. Protect and grow a diverse and
prosperous economy
0
3. Support and enhance resilient, safe,
vibrant and inclusive communities
5
4. Drive our council and the region towards
a digital future
3
5. Develop a future-focused workforce to
support council and our region
1
6. Responsibly manage our natural
environment
1
7. Prepare for a low carbon future and
adapt to a changing climate
1
Total 18
Overall activity status
Status Activities
COMPLETED 8
EXTENDED 9
NOT PROCEEDING 1
Total 18
Emerald Botanic Gardens Council Diesel Fitter Blackwater NAIDOC celebrations
Blackwater NAIDOC celebrations
Customer Service sta at Emerald
Water operationsSpringsure Library school holiday activityCouncil outdoor worker
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Central Highlands Regional Council Annual Report 2024-2025
Airports
The Emerald Airport Runway Strips – the grassed areas
either side of the bitumen runways slowly change prole
over time due to the nature of the soil shrinking and
swelling. They were successfully graded to redene the
proles back to federal aviation regulation compliant
slopes.
After a full year of Embraer E190 jets replacing the
majority of the aging DeHavilland Dash-8 aircraft in our
schedules, Emerald Airport has increased passenger
numbers at about twice the national domestic passenger
number increase rate to 217,844 and achieved best-on-
time departures rate in Queensland.
Customer service
The customer service team wrapped up the 2024
consultation program with a well-attended forum in
Emerald on 20 November. Council’s 2025 community
consultation program commenced in Capella on 26
February.
In partnership with the libraries team, the Rolleston
Transaction Centre delivered expanded library outreach
activities in Bauhinia. On 23 August, families and teachers
gathered at the Bauhinia Hall to explore a refreshed
community book collection and hear about future library
servicing. The visit also included craft activities at Bauhinia
State School, which has 23 students from Prep to Year
6. This was the rst time full library servicing had been
delivered in Bauhinia, and feedback from the community
was overwhelmingly positive.
Infrastructure and road management
The redevelopment of our rural road maintenance
grading specication progressed in 2024-2025. This
change has allowed council to recycle a considerable
amount of existing gravel o of the roadside. Historically,
some of this material was wasted onto the roadside and
not onto the road surface, where it is more valuable.
Whilst it will take some time for this benet to be fully
realised, this is the rst step towards a more ecient and
eective maintenance regime.
Project management
The Project Management team provided an update on
council’s adopted asset management plans through
the presentation of a State of Assets 30June 2024 and
an update on council’s Asset Management Planning
Improvement Plan to the general council meeting of
28 May 2025. This report indicated that 58% of council’s
$2,253,575,650 assets had been assessed as being in
a good condition with 33% having a condition of fair.
Theoutcome of this report will be used to inform future
capital project programs.
Long-term destination goalS
Long-term destination goal 1
DELIVER, ENABLE AND ADVOCATE FOR RELIABLE SERVICES TO OUR COMMUNITY
Information management
Completion of the First Year of a Multi-Year
Physical Records Disposal Program
The 2024-2025 nancial year saw the rst year of a multi-
year physical records disposal initiative completed with a
total of:
614 boxes of records assessed and disposed of in
accordance with the Queensland State Archivist’s
Retention and Disposal Schedules at Springsure; and
144 boxes of records digitised and 142 boxes of
records assessed and disposed of in accordance
with the Queensland State Archivist’s Retention and
Disposal Schedules. Two boxes were retained which
were assessed to contain permanent records.
This disposal has signicantly reduced the organisation’s
physical records burden, created valuable additional
storage space, and contributed positively to Workplace
Health and Safety outcomes.
Roll out of new starter Information
The team has rolled out additional information
management training to new starters as part of
the induction program, further enhancing records
management practice.
OneDrive and SharePoint Data Governance Project
In the 2024-2025 nancial year, consultation was
completed with the highest OneDrive and SharePoint
users to understand usage and options to uplift digital
records management. A OneDrive and SharePoint Data
Governance recommendations report has been delivered
with options in relation to eDRMS management moving
forward provided and a recommendation made. The next
phase of the project to be carried out in the 2025-2026
nancial year will see a roadmap developed to guide
records management improvements with respect to
digital information, moving forward.
Redesign of the MRAR
The Master Records Archives Register was redesigned to
enhance automation and integration with the Queensland
State Archives retention and disposal requirements. The
redesigned Master Records Archives Register enhances
compliance and will streamline records sentencing and
disposal eorts moving forward.
Emerald Saleyards
One of the most signicant recognitions for the Emerald
Saleyards in 2024–2025 was Tim Maguire (retired
Saleyards Manager) receiving the 2024 Saleyards Industry
Champion Award, jointly presented by the Australian
Livestock Markets Association and the Australian
Livestock Saleyards Association. This national accolade
celebrates individuals who exemplify excellence,
leadership, and commitment in the saleyards industry.
Tim’s award reects his mentorship and team
development, commitment to safety and compliance,
industry engagement and public-facing excellence..
This award not only honours Tim’s personal contributions
but also elevates the prole of the Emerald Saleyards
nationally, reinforcing its reputation as a benchmark
facility in regional Queensland.
The Emerald Saleyards this year completed the Emerald
Saleyards Business Governance and Pricing Review,
which included a comprehensive pricing review focused
on long-term sustainability. This initiative was driven by
the need to align governance with strategic priorities
and improve operational eciency. The review consulted
key stakeholders and resulted in stage 2 identied in
the 2025-2026 annual operational plan to progress an
evaluation of preferred business models.
The impact of this work has already been signicant as it:
provided a roadmap for future governance and
pricingdecisions,
strengthened Council’s ability to manage the
facilitysustainably,
enhanced transparency and stakeholder engagement.
The capital works program focused on two projects
aimed to improve safety and animal welfare at the
facility. The 20-year old cattle crush was replaced at the
dip yards, and through external funding from Works for
Queensland by the State Government, the yard next to
the dip was concreted reecting tangible infrastructure
improvements.
Customer Service Ocer
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Central Highlands Regional Council Annual Report 2024-2025
Water supply and sewerage
During the 2024-2025 nancial year, the Water Utilities
team had 10 trainees successfully complete Certicate
III in Water Industry Operations, and a further 8 trainees
commence the qualication.
This program addresses a signicant shortage of trained
operators in the water industry by recruiting and training
local talent.
This joint initiative between water utilities and councils
training team is leading the way across the industry, with
council being invited to present at several industry events
to share our strategy, learnings, and successes.
Other highlights from the Water team include:
Water Utilities secured $5.9 million funding from the
Water Infrastructure for Sustainable and Ecient
Regions (WISER) initiative for improved water security
in the Central Highlands. Over the next 3 years works
will be completed in Bauhinia, Rolleston and Capella
using this funding.
As part of an initiative to manage the disposal
of treated euent from Blackwater Wastewater
Treatment Plant, as required by our Environmental
Authority, construction of a third-party pipeline
commenced during the nancial year.
Both Dingo and Duaringa Water Treatment Plants
(WTP) were handed over as operational sites following
major capital upgrades at both locations.
External demolition contractors were engaged to
complete the safe, ecient and compliant removal
of the elevated water tower at the Dingo Water
Treatment Plant (WTP). The installation of a new
pump station as part of the capital upgrade enabled
the removal of aging infrastructure including both the
original water tank and elevated steel framework.
A new bore for town water supply in Anakie was drilled
and commissioned, ensuring a secure and reliable
long term water supply for the community.
Capital upgrades converting to chlorine gas
disinfection were completed at both the Blu
Reservoir and Comet Water Treatment Plant (WTP).
Roof Replacements on both the 9.1ML and 10ML town
supply reservoirs in Blackwater were completed.
The previous roofs were deteriorating, supporting
galvanized steel and hardwood purlins were also in
need of replacement.
Construction consisted of new raised roof structures,
installation of new internal platforms for inspections
during operations and maintenance, new concrete
footpaths to channel rainwater from the reservoir
perimeter, checking and rectication of leaks in the
walls and oors.
These works have increased the expected lifespan
of the 2 reservoirs and improved water security for
Blackwater for many years to come.
Strategies, plans and policies
Development of 5-Year Emerald Airport Master Plan
2025-2030 in readiness for Public Consultation
Development of Conditions of Entry Terms
Emerald Saleyards Business Governance and Pricing
Review – including the nal brieng paper and
workshop presentation
Digitising and Reviewing Emerald Saleyards
Operations Manual – outlining procedures, regulatory
compliance, and safety/risk management to be
completed in early 2025-2026
Emerald Saleyards Biosecurity Plan Refresh – dened
deliverable within Annual operational plan 2025–2026
CQROC Central Highlands Regional Council Digital
Plan 2024-2028
Statistics
Council received 25,623 calls and received
41,208emails
28,345 customer requests were lodged
Council submitted 44 projects with a value of
$57,030,104 for external funding of $40,486,577
through 13 separate funding bodies. To date council
has been awarded $10,545,746 in external funding with
a decision on $1,006,000 still pending.
Supplied 6,178 ML of treated water to towns across
the region
Collected 2,219 ML of sewage across the region
Returned 1,795 ML of recycled water for benecial
reuse across the region
173 boxes of source records were digitised
487 new customers created in ECM
37,197 pending documents registered
5,418 legacy indexes actioned
1 year and 9 months of day batching records have
been digitised
840 information management service desk requests
have been actioned
Emerald Saleyards activity –
Full year 2024–2025
Cattle sales: 90,681 head – up 9% on budget, up 15%
on last year
Feed sales: 5,359 bales – on budget, down 5%
on lastyear
Dipping: 97,843 head – up 14% on budget, up 15%
on last year
Spelling: 22,707 head – up 6% on budget, up 32%
on last year
Net earnings decit: $144k against a forecast decit
of $177k – an 18% positive variance
Outdoor maintenance in Springsure
Interior Emerald Airport
Capella Dam
Councillors with QantasLink plane
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Central Highlands Regional Council Annual Report 2024-2025
Passengers through Emerald Airport
Year 2022-23 2023-24 2024-25
Passengers 207,796 212,297 217,844
Aircraft landings
Year 2022-23 2023-24 2024-25
Commercial (RPT) 2,632 2,611 2,614
Medivac 564 599 620
Community (General Aviation) 2,195 2,263 2,484
Year 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Cattle
Numbers
68,898 85,239 88,284 95,086 87,745 80,008 70,479 77,416 90,681
Roads graded
2023-2024
2647km 2910km
Operational plan performance report
NOT PROCEEDINGEXTENDEDCOMPLETED
Strategic asset management
Water and wastewater SCADA
implementation
Emerald airport business
modelreview
Emerald saleyards business
model review
Nil
Cows at Emerald Saleyard Council sta
Emerald Saleyard
Customer service team memberCustomer service team member
Rating strategy Enterprise risk register
strategic review
Customer satisfaction survey
Chapter 4: Reporting the organisation’s performance
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Central Highlands Regional Council Annual Report 2024-2025
Building, planning and development
Development activity has remained largely consistent
when compared to the previous period. The demand for
development advice services is reected in the enquiries
and pre-lodgement meetings processed this year and the
well-attended annual Development and Planning Forum.
The majority of applications originated from properties
in Emerald and Blackwater with a focus on commercial
and industrial development. Interest in long term
accommodation projects have increased this year with
several multiple dwelling approvals issued.
Economic development
Please see Central Highlands Development Corporation
(CHDC) Annual Report.
Visitor economy
Please see CHDC Annual Report.
Procurement
Procurement, in collaboration with Governance and the
Executive Leadership Team, reviewed and updated
the Council Procurement Policy and Procedure and all
relateddocumentation.
Procurement also conducted supplier engagement
sessions in Capella and Springsure, providing local
suppliers the opportunity to engage directly with the
Procurement team and departmental representatives.
These sessions supported local supplier participation
and encouraged open communication around upcoming
procurement opportunities.
Statistics
273 Building and plumbing records search requests
128 development applications processed/determined
106 plumbing applications processed/determined
51 planning and building compliance matters resolved
34 formal pre-lodgement meetings/requests
foradvice
81 planning and development certicates issued
PROTECT AND GROW A DIVERSE AND PROSPEROUS ECONOMY
Planning and Development Team reviewing maps
Planning and Development Team in Emerald Oce
Procurement Team
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Central Highlands Regional Council Annual Report 2024-2025
Arts and culture
Each year, the Arts around August festival celebrates and
promotes the diversity of the Central Highlands’ thriving
arts and culture sector through an assortment of exciting
events and workshops across the Central Highlands
between the months of July and September.
The 2024 festival hosted a range of workshops, art
awards, performances and exhibitions, from family
history workshops to dance classes delivered by
QueenslandBallet.
In late 2024, council sought to rename the festival to
better represent the diverse range of vibrant arts, culture,
and heritage activities in the region, and the people and
groups that make it all happen. Ideas were submitted
by the public, and festival names were reviewed by the
Central Highlands Arts and Cultural Advisory Committee
(CHACAC), with the festival being renamed in October
2024 to “Art Attack!”.
This year we received over 120 entries to the 2025 Central
Highlands Youth Art Awards. The exhibition was opened
with over 160 people in attendance, celebrating the young
artists who live in the Central Highlands Region. Eleven
artists received awards for their artworks across dierent
age groups between 5 and 25 years.
In May 2025, the Emerald Town Hall hosted Perfectly
Imperfect, a music performance and vocal workshop
hosted by Julee-anne Bell (the Voice Australia) and
Melissa Buchholz. Together the two artists presented a
show lled with music, humour, charisma and an all-
round entertaining time! A total of 56 people attended
to hear songs of various genres from music theatre, pop
light classical and jazz, as well as personal recollections
from both performers about how the songs impacted
their lives. Thiswas made possible by the Regional Arts
Development Fund (RADF), a partnership between council
and Arts Queensland.
Other gallery highlights for the year include the 2024
Annual Art Awards Emerald, the 2025 Annual Art Awards
Springsure, and the 2025 Central Highlands Easter
Sunower Festival Exhibition.
SUPPORT AND ENHANCE RESILIENT, SAFE, VIBRANT AND INCLUSIVE COMMUNITIES
Youth Art Awards 2025 Queensland Ballet
Sister City Exchange Program 2025
NAIDOC 2024 event in EmeraldComedy Festival in Capella
Youth Art Awards 2025
Art Attack! Logo
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Central Highlands Regional Council Annual Report 2024-2025
Community engagement and development
Council engages with the community using a variety
of methods. Established practices include meeting
with Community Reference Groups (CRGs) and holding
community consultations, which provide opportunities for
people to connect with councillors and council sta.
This year, council undertook the CRG Transition
project, one of the key initiatives within the Community
Engagement Strategic Action Plan (2024-2028), aimed
at better recognising CRGs as place-based community
development and planning groups. Discussions were
held in November 2024 across 4 CRG Forums, bringing
together multiple CRGs for an opportunity to share
experiences, support one another, and gain insights into
other CRG operations.
During the 2024-2025 nancial year, council’s online
engagement platform Have Your Say, Central Highlands
had 36,122 visits (more than double the previous year). A
total of 6,561 responses were received across all projects
(more than three times the previous year). Projects with
the highest views and response rates were the Breast
Screening Survey – Dingo, the proposed Renaming of the
Duaringa Community Centre, and the 2025 Annual Central
Highlands Youth Art Awards people’s choice award.
Council sought feedback for several major projects
this year, including the 10 Year Review of the Central
Highlands Regional Council Planning Scheme 2016, the
Tieri Multi Use Courts, and the renaming of councils
annual arts festival. Community engagement has
included a combination of surveys and other engagement
methods, such as roundtable workshops and pop-up
stalls at events.
We surveyed the community through the 2024
Community Satisfaction Survey through 400 telephone
interviews with randomly selected participants and an
opt in survey to understand community satisfaction with
council services. The results of this survey are available
on council’s website, and are invaluable in helping council
make informed decisions about services and facilities
across the Central Highlands.
The annual seniors’ luncheon was held on Wednesday
16 October at the Bauhinia Memorial Hall in Springsure.
This event saw 261 seniors from across the region come
together to celebrate Seniors Month. Seniors enjoyed
lunch, entertainment and connecting.
Council led and participated in a number of groups and
committees structured around special-interest areas.
Council-led groups include: interagency networks, Central
Highlands Arts and Cultural Advisory Committee, Sport
and Recreation Advisory Committee, road user groups,
sporting facility user groups, Regional Youth Alliance
Network, Reconciliation Action Plan Working Group, and
the Human and Social Recovery Group
This year, Council's Emergency Management and
Community Resilience Team has responded across the
state supporting other Local Governments in their times
of need. These deployments included Hinchinbrook Shire
Council for the North Queensland Monsoon, Scenic Rim
Regional Council for Tropical Cyclone Alfred, Logan City
Council for Ex Tropical Cyclone Alfred and Bulloo Shire
Council for the Western Queensland Floods.
On Wednesday 26 March, 2025 the Emergency
Management Team received a brieng from the Bureau
that there was a possibility of increased rainfall during
the coming 4 days. Falls of 40-100 mm were expected
daily from Wednesday to Saturday. Following discussions
with the executives of the LDMG, the status was moved
to ‘Alert’ at 4.00 pm Wednesday 26 March. Following a
morning brieng from the BOM, on Thursday 27 March
at 2pm the LDMG moved to Stand Up with the LDCC
operating overnight, with chances of increased rainfall
being expected overnight Thursday into Friday. Initial
AWS (Heavy Rain) warnings were issued to the Local
Government Areas as a precautionary measure. On the
evening of the 27th, 78mm of rain was recorded in a
6-hour period at Duckponds Alert (East of Emerald). The
evening of the 28th at 8pm, the LDCC stood down for the
evening, reverting to daytime operations only. On the 29th
at 10am, following a brieng with the BOM and easing
conditions, the LDMG moved back to ‘Alert’ status. On
Tuesday, 1 April, the LDMG moved to stand down with the
Emergency Management Team deploying to South-West
Queensland.
The Central Highlands Interim Local Disaster
Management Plan (LDMP) 2025-2026 was endorsed by
the Local Disaster Management Group on 4 December
2024 and passed by council on 18 June 2025. TheLDMP
was updated to ensure accuracy for the 2024-2025
Season, reect the Emergency Services Reform
Amendment Act 2024, and reect the current roles and
responsibilities of the Local Disaster Management Group
Members, Agencies, and Advisors.
Council sta celebrating 'Water Week'
Council sta in green for Mental Health Springsure Aquatic Centre works
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Central Highlands Regional Council Annual Report 2024-2025
Youth
Mayoral Student Leader Summit 2025
The Mayoral Student Leader Summit was held in
Springsure on 6 May 2025 and 183 student leaders
from 26 Central Highland schools attended the event.
The day featured team-building activities, an inspiring
guest speaker, and discussions on key school topics.
With great food and plenty of opportunities to connect,
the event encouraged collaboration and leadership
amongstudents.
YETI – Youth Equipped for Tomorrows Impact
In April 2025, council launched YETI – Youth Equipped for
Tomorrow’s Impact, a youth leadership group made up
of young people from across the Central Highlands. The
YETI group met weekly during the school term to learn
leadership skills, represent youth voices, lead community
projects, and create positive opportunities for their peers.
YETI – Overnight leadership camp
YETI members took part in a two-day leadership camp
at Camp Fairbairn Outdoor Education Centre. The
program challenged participants through high ropes and
team-building activities, encouraged problem solving
during a group mystery challenge, and strengthened
connections through shared stories around the campre.
The experience concluded with a public speaking
workshop, where members built condence, practiced
communication skills, and grew as emerging leaders.
Basic barista course
YETI members and Sister City Exchange students
participated in a Basic Barista Course, gaining hands
on skills in coee making and customer service. From
learning to froth milk and perfect espresso shots,
to experimenting with dierent avours, the group
embraced the opportunity to build practical skills in a fun
and engaging way. Popular creations included Bisco and
White Chocolate lattes, while Chai Tea proved less of a
favourite. This activity not only developed hospitality skills,
but also encouraged teamwork and condence.
Sister City Exchange Program 2025
The eight students selected for this year’s Sister City
Exchange with Ichinoseki, Japan, went above and
beyond, successfully exceeding their fundraising goal!
Their eorts brought the community together through
a range of creative and fun events, including meat tray
raes, weekend BBQs, donut and pie drives, chocolate
sales, hat-burning workshops, and more. The students
departed for Japan on 30 June and returned on 13 July.
While abroad, the group embraced a diverse itinerary,
including cultural visits to the Hiroshima Peace Museum,
Genbikei Gorge, Chusonji and Motsuji Temples, and
Ark Tategamori Farm, as well as a formal welcome
dinner with the Mayor of Ichinoseki. Students attended
classes at Shuko High School and Ichinoseki Junior High
School, strengthening cross cultural understanding and
building lifelong friendships through their homestays.
The exchange concluded with time in Tokyo, where the
group experienced Disneyland and Universal Studios
before returning home with unforgettable memories and
a stronger connection between the Central Highlands and
Ichinoseki.
Youth activities
A total of 82 youth activities were delivered across
the Central Highlands, providing a wide variety of
opportunities for young people to connect, learn, and
have fun. Activities included DIY crafts, movie nights, pool
parties, junior driver training programs, African drumming,
gaming sessions, halloween celebrations, arts and
crafts, and much more. These programs not only oered
engaging and enjoyable experiences but also helped
young people build skills, condence, and a sense of
community throughout the year.
Mayoral Student Leadership Summit 2025
YETI - Youth Equipped for Tomorrows Impact
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Community relationships
In July 2024, NAIDOC celebrations were held in Emerald,
Duaringa and Blackwater under the national theme
“Keep the Fire Burning! Blak, Loud & Proud.” Each
community hosted a street march led by Traditional
Elders, with schools, services and residents proudly
joining in. Aboriginal and Torres Strait Islander ags were
waved along the routes, and spectators were invited to
take part in traditional dancing, celebrating culture and
communityspirit.
In December, council supported a “Let’s Connect” day in
Capella, where senior residents from Springsure joined
the Capella Hoy group for a morning of games and social
connection. The event fostered relationships across
communities and provided an opportunity for residents to
come together in a relaxed and inclusive setting.
The Emerald Library added a special edition to their
regular Rebel Hours program for young children during
National Reconciliation Week (NRW). With the NRW
theme ‘Bridging Now to Next’ council teamed up with
local Aboriginal artist Camille Swallow to oer participants
a free creative and inclusive activity.
Libraries
The Bay End and Shelving Project, which has been
underway for the past three years, has now been
successfully completed. All branches across the region
have installed new shelving and bay ends that align
with industry standards, signicantly enhancing the
visual appeal and functionality of our libraries and
transactioncentres.
In partnership with the Queensland Public Library
Association, we celebrated 40 years of Medicare and
delivered Aged Care Reform information sessions
across the region. A total of 217 individuals participated
in surveys and attended these specialised events,
helping to raise awareness and support informed
communityengagement.
Families across the region actively participated in
First 5 Forever (F5F) sessions, with Springsure and
Emerald hosting well attended specialist events such as
BedtimeStories.
F5F programs including Baby Rhyme Time, Wiggle
and Rhyme, and Storytime are designed to foster
early literacy skills in children while also connecting
parents with valuable library resources to support their
child’sdevelopment.
Public relations
The highlight for the Public Relations team in 2024-2025
was the successful launch of council’s new website. This
involved extensive consultation across all departments to
ensure the platform reected organisational needs and
delivered a modern, optimised, accessible, and user-
friendly experience for our community.
The new website is now easier to navigate, provides
clearer information, and better supports engagement
between council and residents.
Other key achievements included:
Supporting the Vacant Land Strategy
Delivering strong coverage of major community
events such as the Emerald Youth Art Awards, with
high-quality photography that showcased local talent.
Coordinating the 2024 Light Up CH competition, which
attracted more than 50 nominations region-wide
Partnering with the Water team to deliver the National
Water Week
Supporting Mental Health Week initiatives
Launching the Minute to Meet video series, proling
sta across council and strengthening workplace
culture.
Improving council’s electronic newsletters both
internally and externally
Rolling out the “It’s What Councils Do” campaign
Assisting with Mayor and Councillor pop-up stalls.
Expanding event attendance and photography
coverage, ensuring more moments were captured and
shared with the community.
First5Forever at Emerald Library
Capella Comedy Festival Council sta for NAIDOC 2024
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Regional entertainment and events
The Regional Entertainment and Events team presented
several ticketed performances in the region including
Jally Entertainment’s Snowy and the Seven Cool Dudes
in Blackwater, Emerald and Capella and the Melbourne
International Comedy Festival Roadshow.
The team partnered with The Outback Exploratorium and
Better Healthcare Foundation to present the inaugural
Men’s Health night event – BBQ, Brushes and Beers.
More than 80 events in the region were supported by
council through sponsorship, fee waivers or in-kind
assistance under the Event Assistance Program through
SmartyGrants.
Environmental health
Council has worked hard to address the skill shortages
in the environmental health area with the onboarding
of contractors during the 2024-2025 period. The aim
of this was to increase the compliance rates of food
premise inspections to meet the State Government’s
reportingschedule.
The team was involved in investigating multiple food
complaints throughout the nancial year to ensure
compliance with the National Food Standards Code and
Food Act 2006. No enforcement action. Environmental
Health Ocers inspected relevant premises and provided
advice, feedback and resources to ensure continued
compliance with legislation.
Sport and recreation
The 2024–2025 year has been a signicant period of
progress and engagement for the Sport and Recreation
team. Key highlights include:
Works commenced for the Springsure Aquatic Centre
rebuild, marking a major step forward in upgrading
local aquatic facilities to better serve the community.
Works commenced on the Bridgeman Park Clubhouse
amenities upgrade, aimed at improving functionality
and better supporting local sporting groups.
The 2025 Sports and Active Recreation Awards Night
was successfully held, celebrating the outstanding
contributions of local athletes, volunteers, and clubs.
The event featured 11 award recipients, attracted over
100 attendees, and included a special appearance by
guest speaker Cate Campbell (Australian Swimming
legend and Olympic gold medallist).
Statistics
107 new Australian Citizens welcomed in
6ceremonies.
2024 Annual Art Awards Emerald: 135 entries from
91artists.
2025 Annual Art Awards Springsure: 113 entries from
87 artists.
2025 Youth Art Awards: 123 entries from 97 artists.
Number of exhibitions held:
- Emerald: 9
- Springsure: 8
Art gallery visitor numbers:
- Emerald: 6,350
- Springsure: 3,300
82 youth activities held, with 2899 attending.
183 student leaders from 26 Central Highlands schools
attended the Mayoral Student Leader Summit in
Springsure on 6 May 2025.
32 youth activities delivered in partnership with over
38dierent stakeholders.
81.5% completion of RAP targets for 2024-2025.
Visitors to library branches: 90,211 people.
2,432 program sessions delivered, including: Outreach
visits, special events, First5Forever, Tech Savvy,
Vintage sessions, Rebel Hour and school holiday
program sessions.
27,0436 people participated in library programs.
10,391 people used a public access computer.
2,378 Resource packs borrowed (take home kits).
Environmental health
Year 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Licenced food premises inspected 151 187 120 155 59 98
Licensed food premises (xed & mobile) 191 194 195 191 204 254
Routine food inspections 146 168 101 106 40 108
Temporary caterer’s permits (assessed & approved) 39 32 60 73 114 27
Market stall licenses (assessed & approved) 1 4 8 6 6 23
Temporary entertainment events
(assessed & approved)
- - 53 53 62 45
Licensed caravan parks 22 31
Licensed shared accommodation premises 22 21
Licensed higher risk personal appearance service 724
Year 2022-2023 2023-2024 2024-2025
Total sessions 5,455 53,414 65,058
New users 3,127 17,612 38,323
Total users 3,163 17,807 38,529
YETI overnight leadership camp
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Central Highlands Regional Council Annual Report 2024-2025
Strategies, plans and policies
CHRC Local Disaster Management Plan
SP-1 Activation of the LDMG
SP-2 Communications
SP-4 Disaster Coordination Centre
SP-6 Evacuation Centre Management.
SP-7 Financial Management
SP-12 Resupply Operations
SP-13 Transport & Logistics
SP-18 LDCC IT Infrastructure
Operational plan
performance report
Local disaster management plan review
Innovate Reconciliation Action Plan
Flood data management
Priority development area revocation project
Evacuation planning
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YETI overnight leadership camp Youth activities in the library
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Information communications technology
This year, council has made strong progress in
modernising our digital systems and infrastructure
to better serve our community and support a safer,
smarterregion.
Council successfully upgraded its main business platform,
OneCouncil, to the latest version (2024B). This system
helps manage everything from customer requests to
nancials and asset management. Keeping it up to date
means council can work more eciently and deliver
better services to residents. Council has also extended
the contract for the OneCouncil platform for another ve
years, ensuring stability and continued improvements..
Improving community safety
Council successfully upgraded its main business platform,
OneCouncil, to the latest version (2024B). This system
helps manage everything from customer requests to
nancials and asset management. Keeping it up to date
means council can work more eciently and deliver
better services to residents. Council has also extended
the contract for the OneCouncil platform for another ve
years, ensuring stability and continued improvements.
Council launched a refreshed website, making it easier
for residents to nd information, lodge requests, and
stay informed. The new site is more user-friendly,
mobile-friendly, and accessible for all members of
ourcommunity.
In partnership with CQROC, council developed and
adopted the Central Highlands Regional Council Digital
Plan 2024-2028. This plan sets out a roadmap for
advocating and investing in digital infrastructure, such as
better internet and mobile coverage, so our region can
thrive in a connected future.
Council upgraded the software used to manage cattle
sales at the Emerald Saleyards, helping streamline
operations and improve service for buyers and sellers.
This supports one of our region’s key industries with
modern tools.
Council began upgrading its NAVMAN GPS Vehicle
Tracking System, which helps us manage our eet
more eciently. This means better use of resources and
improved service delivery across the region.
Council also delivered key actions from its Cyber Master
Plan, including stronger email protection, improved multi-
factor authentication (MFA), better patch management,
and enhanced sta awareness of cyber threats. These
steps help protect council systems and community data
from cyber risks.
Strategies, plans and policies
adopted
Central Queensland Regional Organisation of Councils
(CQROC) -Digital Plan 2024-2028
ICT Business Plan
Information Security Framework
DRIVE OUR COUNCIL AND THE REGION TOWARDS A DIGITAL FUTURE
Operational plan
performance report
Cyber security master plan
Website initiative project
Digital Strategy 2023 - 2026
Nil
Nil
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Council's Information Communications Technology Team
Council's Information Communications Technology Team
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Central Highlands Regional Council Annual Report 2024-2025
Financial services and rates
As part of council’s commitment to improving
transparency and delivering fairer outcomes for the
community, a comprehensive review of the rating
system was undertaken during the year. The outcomes
of this review will be implemented in the 2025–2026
nancialyear.
The review focused on streamlining rating categories,
aligning rates for similar land uses, and introducing a
more equitable rate in the dollar. As a result, the number
of ratepayers subject to rate capping has signicantly
reduced, and most ratepayers will now be able to
calculate their general rates by multiplying their property’s
value by the applicable rate in the dollar.
Importantly, more than 1,200 ratepayers are expected to
experience a reduction in their general rates in 2025–2026.
While the review was complex, with some changes
requiring phased implementation, it represents a
key milestone in addressing concerns raised by the
community. It also establishes a strong foundation for
council’s upcoming review of utility charges.
Governance
In the 2024-2025 nancial year, the Governance team
reported the following key highlights:
Audit and Risk
Approval of the reset organisational risk register by the
Audit & Risk Committee following the strategic review
of the organisational risk register has been completed.
The strategic review has entailed:
-18 risk workshops carried out across the
organisation and over 120 hours of consultation as
part of these workshops;
-12 risk review sessions with General Managers and
Managers for high and extreme risks;
-2 ELT Focus Sessions to moderate risks and agree
action plans;
-1 councillor workshop; and
-Endorsement of the reset organisational risk
register by the Audit and Risk Committee (which
includes independent external membership).
As a result, over 400 operational risks have been
identied, assessed and evaluated across the
organisation and nearly 300 risk action plans have
been developed, including for all medium, high and
extreme risks. The reset risk register will be updated
twice yearly moving forward and will remain a living
document to help guide proactive risk management
and incorporation into annual corporate planning
andprioritisation.
Completion of organisational assurance mapping,
a key input for the internal audit planning process,
directing focus to key risk areas, key legislation and
processes with inadequate coverage, and prevent
duplication of assurance eort in other areas.
Development of an Audit and Risk Committee Work
Plan to ensure enhanced organisational oversight.
Delivery and supported 3 internal audits, including
an internal audit in relation to open and outstanding
internal audit actions resulting in a reduction in the
number of open actions.
Policy and procedure
Delivery of policy review schedule, including the following
reviews to enhance governance particularly around the
expenditure of public funds:
Procurement Policy and Procedure
Gifts and Benets Procedure
Councillor Facilities and Expenses Reimbursement
Policy and Procedure
Councillor Investigations Procedure
Entertainment and Hospitality Policy; and
Travel and Accommodation Procedure.
Information access
Processed:
6 applications under the Right to Information Act
2009(Qld),
5 applications under the Information Privacy Act
2009(Qld); and
Supported the Queensland Police Service in relation
to 7 requests for CCTV footage.
General
Completed an organisational reset of delegations and a
comprehensive review of council to the Chief Executive
Ocer delegations against the Local Government
Association of Queenslandregister.
Legal services
Council’s Legal Services team continues to play a vital
role in supporting the organisation’s operations and risk
management. Over the past year, the team nalised:
200+ advice matters
46 insurance matters
4 litigation matters
By proactively attending to over 200 requests for legal
advice, the team has helped to limit the escalation of
issues into litigation, whilst also successfully resolving
town planning and other appeals commenced against
council. The Legal Services teams' early intervention
approach has supported an overall reduction in external
legal spend, ensuring Council resources are used
eciently while maintaining strong legal compliance.
The Legal Services team remains committed to providing
timely, strategic advice that enables informed decision-
making and best protects council’s interests.
DEVELOP A FUTURE-FOCUSED WORKFORCE TO SUPPORT COUNCIL AND OUR REGION
Housing and property services
The Property Services department manages a diverse
portfolio of responsibilities, including:
Vacant land management
Tenure advice
Leasing and licensing
Land and property acquisition and disposal
Sta and community housing
During the 2024–2025 period, the Property Services team
conducted an Expression of Interest (EOI) campaign to
assess community interest in the potential sale of several
council-owned vacant land parcels. The campaign
attracted signicant attention, leading to 45 blocks
being made available for purchase in the 2025-2026
nancial year through private treaty, tender, or auction.
This initiative supports regional growth by encouraging
investment and increasing the availability of residential
land to help meet local housing demand.
Alongside the EOI project, the team also processed
multiple agistment licences, including a notable
agreement with Capella State High School for the use of
adjoining land to support its Agricultural Club activities.
Information Management Team
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Central Highlands Regional Council Annual Report 2024-2025
People and culture
Council appointed 161 people into new positions during
2024-2025, with 58 of these being internal movements,
demonstrating our commitment to developing our internal
talent and growing our own future leaders. Learning and
development remained a key priority,
Learning and development remained a key priority,
with a wide range of training delivered to sta across all
levels. Emphasis was placed on leadership capability,
compliance training, and initiatives aimed at building
internal capacity. The introduction of more accessible
e-learning modules also supported the council’s
commitment to continuous professional development,
with over 2,517 modules completed in the same period.
Since its launch in 2022, the Supervisor Toolkit program
has supported frontline leaders by providing targeted
training sessions delivered by internal subject matter
experts. In the 2024–2025 nancial year, over 160 sessions
were attended, with a signicant increase in participation
during 2024 due to the inclusion of LGMA webinars which
were oered to supplement internally delivered sessions.
During 2024-2025, ten council apprentices and trainees
successfully completed their qualications across a range
of elds, including Certicate III in Business, Information
Technology, and Engineering, as well as Certicate IV in
Government Investigations, Youth Work, and Marketing
and Communication. Of these, six were retained in
ongoing roles within council, demonstrating a strong
commitment to developing and retaining local talent.
In the past year, operators achieved 98 competencies in a
range of plant and equipment as well as 141 verications
of competency (VoCs) and general equipment
familiarisations (GEFs).
One of the most signicant achievements during the
year was the successful negotiation of the new Certied
Agreement. This outcome followed an extensive
period of consultation and collaboration with employee
representatives and unions. The nal agreement reects
the shared commitment to fair and equitable employment
conditions, while balancing the nancial sustainability of
the organisation. It includes updated provisions around
pay increases, exible work, and leave entitlements.
Safety
During the year, council achieved signicant progress in
enhancing workplace safety.
256 incidents were investigated and
successfullyclosed.
256 corrective actions were completed, addressing
identied risks.
23 hazards were controlled to a level that is as low
as reasonably practicable (ALARP), ensuring a safer
working environment.
These eorts reect our ongoing commitment
to maintaining a safe and healthy workplace for
allemployees.
Statistics
11 Right to Information Act (RTI) and Information
Privacy Act (IP) applications were processed
256 safety incidents investigated and
successfullyclosed
Strategies, plans and policies
Operational Plan 2024-25
Internal Audit Plan 2024-25
Operational plan
performance report
Nil
Safety Project
Nil
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Family playing Netball in Emerald Outdoor worker
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Parks and open spaces management
(including cemeteries)
During 2024-2025, Parks and open spaces
managementundertook:
Commencement of the RCIF Botanic Gardens project
and completion of Ghungalu Nunee in Blackwater,
Tree management across the region, including
removal of hazardous trees, a full audit at the Botanic
Gardens, and the removal of high-risk trees,
Accessibility and safety upgrades in parks, including
new pathways in the Botanic Gardens, new fencing at
Charlie Woods Park, shelters at Vicki Peters and Peet
Parks, a new swing at Peet Park, and extra seating at
Lions Park,
Cemetery enhancements with a new ashes interment
area, Rose Garden, and dedicated tree spaces,
Sport and recreation improvements, such as eld
works in Blackwater, replenished playground
surfaces, and revitalisation of gardens and pathways in
Springsure andRolleston,
Community park upgrades in Duaringa and Dingo,
including new edging and bark in playgrounds,
irrigation repairs, chip bark gardens, and septic
systemreplacements.
Ranger services
Ranger services welcomed a new Ranger for Blackwater
in May 2025, to provide additional support to the team.
In partnership with Reef Guardian, council launched the
Landscape Scale Integrated Feral Pig Control Program
in June 2025, as part of the invasive species control
program. Currently, 35 properties (totalling 124,000
hectares) are participating.
Between July 2024-2025, council collected 807 wild
dog scalps across Emerald, Blackwater, Springsure,
andDuaringa.
Council’s Rural Land Management Ocers assisted
landholders in 25 individual feral pig and dog control
operations, including one joint initiative with Isaac
Regional Council.
Rural Land Management Ocers also conducted targeted
spraying of prickly acacia along the Capricorn Highway
and distributed biological controls to landholders near
theGemelds.
Vehicle washdown bays at Emerald, Rolleston,
Springsure, and Duaringa are now fully operational,
supporting invasive weed management.
Strategic land use planning
Revocation of Blackwater and Blackwater East Priority
Development Areas will change the planning instrument
in force in the aected area from the “Blackwater Urban
Development Area (UDA) Development Scheme 2011”
and “Blackwater East PDA Scheme 2014” (i.e, “revoke” the
PDAs) to the “Central Highlands Regional Council Planning
Scheme 2016”.
The revocation will be achieved through an amendment
to the Central Highlands Regional Council Planning
Scheme 2016 (the planning instrument change) under
section 42(2) of the Economic Development Act 2012.
This revocation will simplify the development assessment
process as all development will be assessed under
the same planning scheme “rules” as the rest of the
region. Additionally, properly made submitters against a
development application will regain the right to appeal a
decision or condition in court.
In the last nancial year, the following key steps in the
revocation process have occurred:
On 9 December 2024, Minister Jarrod Bleijie
(Deputy Premier, Minister for State Development,
Infrastructure and Planning, Minister for Industrial
Relations) sent council a letter of endorsement for
council to commence the preparation of the Planning
InstrumentChange (PIC).
On 11 December 2024 at the General Council Meeting,
council resolved to endorse the preparation of a PIC.
The Strategic Land Use team, with assistance from
Morgan Wilson Planning Consultant, prepared the PIC.
The council endorsed the PIC at the General Council
Meeting on 26 March 2025.
The PIC was submitted to the Minister of Economic
Development Queensland (the MEDQ) on
27March2025.
The process is currently on hold pending approval from
the MEDQ to progress to formal public consultation.
Central Highlands Regional Council (council)
Towards Net Zero Greenhouse Gases (GHG) Action
Plan 2024
Following additional rounds of feedback from the
Executive Leadership Team, the action plan was nalised
in late October 2024. It was drafted by Anthesis Pty Ltd
and supported by a larger, more technical report, the Net
Zero Strategy Pre-Feasibility Background Report.
Section 5 of the action plan lists specic actions that
will either progress council’s overall net zero journey or
will directly result in lower emissions. These actions are
divided into four main focus areas:
Rene approach to GHG emissions and target tracking
and management.
Prepare council for potential future eet
decarbonisation opportunities.
Review and implement electricity emissions reduction
opportunities.
Review and implement industrial emissions reduction
opportunities related to landlls and refrigerants.
Annual GHG Emissions Inventory
Anthesis was engaged by council to calculate and draft
a report on its organisational greenhouse gas (GHG)
emissions during the 2023-2024 nancial year.
The 2023-2024 GHG Emissions Inventory includes the
emissions inventory and an updated emissions trajectory
that considers the 2023-2024 emissions inventory results.
It builds upon the previous two years of emissions
inventories and the Towards Net Zero Action Plan2024.
Annual GHG emissions inventories are a critical
component of any organisation’s journey to reduce GHG
emissions. These inventories are like an annual stocktake
that can be used to report on the success of emission
reduction projects and guide future decision-making.
RESPONSIBLY MANAGE OUR NATURAL ENVIRONMENT
Council Rangers
Chapter 4: Reporting the organisation’s performance
Chapter 4: Reporting the organisation’s performance
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Central Highlands Regional Council Annual Report 2024-2025
Economic Stimulus Policy
The Economic Stimulus Policy includes ve dierent
grant and rebate streams that support improvements to
the appearance of commercial buildings and stimulate
investment in the region.
Over two rounds, during 2024-2025, 16 applications for an
incentive were approved with a total incentive amount of
$117,032.26 granted across all streams. This Included:
11 approved grant incentives for Façade Improvement
totalling $18,967
5 approved rebates on development application
fees and infrastructure charges totalling $98,065.26,
of which $25,805.50 was for long-term residential
accommodation.
The fees and charges rebates to Central Highlands
businesses during 2024-2025 has helped leverage
$10.7million in investment by property owners.
Ten Year Planning Scheme Review
The Strategic Land Use team initiated the 10 Year
Review of the Central Highlands Regional Council
Planning Scheme 2016 which included the launch of a
public survey of existing users. The ten year review is a
requirement under the Planning Act 2016 meant to ensure
that planning schemes are well-maintained and remain
contemporary, responsive, and relevant to informing and
guiding the future of development in our region.
The purpose of the survey is to seek insights into matters
such as:
how easy the planning scheme is to navigate and
understand
whether there are parts that don’t work well and what
we might do to improve them
whether the scheme appropriately reects the
regional vision, risk tolerance and objectives.
Other
On 7 November 2024, the Strategic Land Use team and
the Development and Planning teams jointly hosted a
Development and Planning Forum which was attended by
approximately 25 industry, community and government
representatives.
Statistics
Economic Stimulus Policy:
14 applications received for Stream 1: Façade Improvement with 11 approvals totalling $17,952.65
6 applications for Stream 4: Development Application Fees and Infrastructure Charges with all approved for a total of
$695,151.79
Animal management
Year 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Registrations 3,564 3,536 3,280 3,976 3,277 3,290 3,019 1,888
Attack allegations 58 45 61 100 76 75 107 131
Wandering 1,486 969 399 500 453 340 419 316
Overgrown 266 260 223 424 226 383 467 301
Impounded - - - 633 784 528 309 506
Adopted 186 202 149 130 221 93 75 117
Released 320 226 184 294 286 176 72 37
Euthanised 118 94 126 229 230 257 162 278
Grazing permits 12 38 29 22 12 5 23 19
Travel permits 20 34 49 9 18 16 17
Operational plan
performance report
Nil
Gravel pit program
Nil
Strategies, plans and policies
Central Highlands Residential, Industrial
and Commercial Land Supply and Demand
Assessment
Adoption of revised Economic Stimulus Policy
CHRCP:0013 CHRC Towards Net Zero GHG Action
Plan 2024
Central Highlands Regional Council FY2023-2024
GHG Emissions Inventory
NOT PROCEEDINGEXTENDEDCOMPLETED
Emerald Botanic Gardens
Chapter 4: Reporting the organisation’s performance
Chapter 4: Reporting the organisation’s performance
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Central Highlands Regional Council Annual Report 2024-2025
Advocacy
Council’s advocacy eorts focussed on direct meetings
with State and Federal Government Ministers and
department heads throughout 2024-2025.
In December 2024, the Mayor, Deputy Mayor and acting
Chief Executive Ocer met new State Government
Ministers in Brisbane – following the October election.
Council had deputations with the Deputy Premier, the
Treasurer, and Ministers for Transport and Main Roads;
Environment, Tourism and Science; Natural Resources
and Mines, Manufacturing and Regional and Rural
Development; Local Government and Water, Fire, Disaster
Recovery and Volunteers; and Housing, Public Works
andYouth.
Advocacy points included council’s plan for nancial
sustainability; road funding; outlook for coal mining
given more than half council’s rates revenue is derived
from coal mines; the future of the Glencore-owned Tieri
township; and the scheduled closure of the Oaky Creek
North mine. Council also sought assurances for more
community housing, better weed/pest management in
National Parks, and clarity on the future management
of the Fairbairn Dam recreation area and LN1 drain
aroundEmerald.
In February, the Mayor, Deputy Mayor and Chief Executive
Ocer travelled to Federal Parliament to meet with
Ministers, Shadow Ministers, Senators and senior advisers
across portfolio areas including Resources and Northern
Development, Employment and Workplace Relations,
Local Government and Regional Development and
Communications.
Advocacy points included the loss of mobile phone
coverage from the 3G network shutdown and what plans
were in place to redress the situation impacting regional
Australia; Roads of Strategic Importance funding – vital
to council with the third largest road network of any shire
in Queensland; regional education and the importance of
overseas students for Central Queensland University; and
working with the Local Member for Flynn to successfully
advocate for further work on the regional Beef Roads
program as well as the Inland Freight Route and upgrades
for the CarnarvonHighway.
Having invited all State Ministers to visit the region,
Council worked with the new Local State Member to
successfully host visits by the Transport and Main Roads
Minister, the Natural Resources and Mines, Manufacturing
and Regional and Rural Development Minister as well as
the Deputy Premier – advocating for changes to improve
road-train access to the Emerald Saleyards, more regional
road funding and trac lights/pedestrian crossing at the
busy Opal Street intersection as well as support to extend
the operational life of council’s main waste management
site at Lochlees.
The Mayor also led council's delegation to the annual
Australian Local Government Association Conference
in Canberra in June and council's work with the Central
Queensland Regional Organisation of Council during
theyear.
Waste management
Council made a signicant contribution to the
Queensland Waste Strategy 2025–2030 consultation,
actively participating in workshops and preparing a
comprehensive submission that ensured local and
regional priorities were clearly represented in the draft
state strategy.
Impact:
Ensured council’s community and operational needs
inuenced state policy direction.
Promoted safer disposal practices, including batteries,
green waste, and hazardous materials.
Supported measures that will extend landll lifespans,
reduce environmental impacts, and improve
resourcerecovery.
Positioned CHRC as a regional leader, aligning
local initiatives with broader state reforms and
strengthening future funding opportunities.
Fleet
The Fleet Workshop and Depot Operations team
has delivered a total of 1445 scheduled and reactive
maintenance activities across council’s diverse eet
utilising council’s workshops and external service
providers throughout the region.
Fleet secured a total of 65 assets one of being the new
BOMAG Landll Compactor for Lochlees Landll.
PREPARE FOR A LOW-CARBON FUTURE AND ADAPT TO A CHANGING CLIMATE
Mayor and Premier David Crisafulli at LGAQ Conference Waste Team with BOMAG
Emerald Airport Advisory Committee
BOMAG Landll Compactor at Lochlees Landll
Chapter 4: Reporting the organisation’s performance
Chapter 4: Reporting the organisation’s performance
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Central Highlands Regional Council Annual Report 2024-2025
Statistics
The Fleet team raised 2,369 works orders for eet assets during this period scheduled and reactive maintenance
123 (9%) – Complete annual inspections
194 (13%) – Completed scheduled service
645 (45%) – Completed reactive maintenance
483 (33) - Light vehicle repairs outsourced to local service providers
WASTE TO LANDFILL, DIVERSION AND LEVY PAYMENTS – CENTRAL HIGHLANDS REGIONAL COUNCIL (2020–2025)
Year Waste diversion (t) Diversion ratio (%)
2020–2021 49,377* 14,495 22.69% 1,742,860
2021–2022 35,956 6,665 15.64% 1,931,051
2022–2023 34,038 8,789 20.52% 2,368,052
2023–2024 31,933 8,069 20.17% 2,559,293
2024–2025 38,800** 9,911*** 20.35%*** 2,136,609
* Waste to landll 2019–2021 inated due to inclusion of day cover tonnages at Lochlees Landll. From 2021–22, soil day cover was excluded.
** 2024–2025 landll tonnage (38,800 t) derived from levyable tonnes chart and reconciled with account summary data.
***2024–2025 diversion tonnage (9,911 t) and ratio (20.35%) estimated using the average diversion ratio of 2022–23 and 2023–24 applied to the landll
gure. This is an extrapolation only; actual diversion (e.g. MRF + green waste + scrap metal recovery) not yet quantied due to stockpiling and inventory
uncertainty, may dier.
Operational plan
performance report
Nil
Regional water point construction
Nil
Strategies, plans and policies
CQROC Regional Implementation Plan 2025-2028
Waste Education and Behaviour Change
Implementation Plan 2025–2028
Deputy Premier Jarrod Bleijie and Member for Gregory
Sean Dillon visiting Emerald
Mayor Janice Moriarty, Senator Bridget McKenzie, Deputy Mayor Rachael Cruwys, and
CEO Aaron Johansson
Councillors with Services Catalogue for 2025–2026
March against domestic violence eventQueensland Country Tourism event
NOT PROCEEDINGEXTENDEDCOMPLETED
Chapter 1: Setting the scene
Chapter 1: Setting the scene
CHAPTER 5
Legislative disclosure requirements
and nancial reporting
Close-up of red owering gum blossoms
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Central Highlands Regional Council Annual Report 2024-2025
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Annual Report Compliance Checklist
Local Government Act 2009
(LGA).
Local Government Regulation 2012
(LGR)
Requirement Legislative reference Page
A list of all the benecial enterprises that the local government conducted
during the nancial year.
LGA s41 87
A list of all the business activities that the local government conducted during
the nancial year.
LGA s45(a) 87
Identify the business activities that are signicant business activities. LGA s45(b) 87
State whether or not the competitive neutrality principle was applied to the
signicant business activities, and if the principle was not applied, the reason
why it was not applied.
LGA s45(c) 87
State whether any of the signicant business activities were not conducted in the
preceding nancial year.
LGA s45(d) 87
The total of all remuneration packages that are payable (in the year to which the
annual report relates) to the senior management of the local government.
LGA s201(1)(a)&(c) 39
The number of councillor advisors appointed by a councillor for the year and the
total remuneration payable to all councillor advisors appointed by the councillor
for the year.
LGA s201(1)(a)&(c) 39
The number of employees in senior management who are being paid each band
of remuneration.
LGA s201(1)(a)&(c) 39
The general purpose nancial statement for the nancial year, audited by the
auditor-general.
LGR s183(a) 118
The current-year nancial sustainability statement for the nancial year, audited
by the auditor-general.
LGR s183(b) 186
The long-term nancial sustainability statement for the nancial year. LGR s183(c) 194
The auditor-general’s audit reports about the general purpose nancial
statement and the current year nancial sustainability statement.
LGR s183(d) 183
&
189
The community nancial report for the nancial year. LGR s184 112
A copy of the resolutions made during the nancial year under s250(1) of the LGR
(adoption of an expenses reimbursement policy).
LGR s185(a) 87
A list of any resolutions made during the nancial year under s206(2) of the LGR
(threshold for non-current physical asset to be treated as anexpense).
LGR s185(b) 87
The total remuneration, including superannuation contributions, paid to each
councillor during the nancial year.
LGR s186(a) 30
The expenses incurred by, and the facilities provided to, each councillor during
the nancial year under the local government’s expenses reimbursement policy.
LGR s186(b) 31
Requirement Legislative reference Page
The number of local government meetings that each councillor attended during
the nancial year.
LGR s186(c) 23
The total number of orders made under section 150I(2) of the LGA. LGR s186(d)(i) 88
The total number of orders made under section 150IA(2)(b) of the LGA. LGR s186(d)(ii) 88
The total number of orders made under section 150AH(1) of the LGA. LGR s186(d)(iii) 88
The total number of decisions, orders and recommendations made under
section 150AR(1) of the LGA.
LGR s186(d)(iv) 88
The name of each councillor for whom a decision, order or recommendation
under section 150(I(2), 150AH(1) or 150 AR(1) of the LGA was made.
LGR s186(e)(i) 88
A description of the unsuitable meeting conduct, inappropriate conduct or
misconduct engaged in by each of the councillors.
LGR s186(e)(ii) 88
A summary of the decision, order or recommendation made for eachcouncillor. LGR s186(e)(iii) 88
Complaints referred to the assessor under section 150P(2)(a) of the LGA by the
local government, a councillor of the local government or the chief executive
ocer of the local government.
LGR s186(1)(f)(i) 89
Matters, mentioned in section 150P(3) of the LGA, notied to the Crime and
Corruption Commission.
LGR s186(1)(f)(ii) 89
Notices given under section 150R(2) of the LGA. LGR s186(1)(f)(iii) 89
Notices given under section 150S(2)(a) of the LGA. LGR s186(1)(f)(iv) 89
Occasions information was given under section 150AF(3)(a) of the LGA. LGR s186(1)(f)(v) 89
Occasions the local government asked another entity to investigate under
chapter 5A part 3, division 5 of the LGA for the local government, the suspected
conduct breach of a councillor.
LGR s186(1)(f)(vi) 89
Applications heard by the conduct tribunal under chapter 5A, part 3, division 6 of
the Act about whether a councillor engaged in misconduct or a conduct breach.
LGR s186(1)(f)(vii) 89
The total number of referral notices given to the local government under section
150AC(1) of the LGA during the nancial year.
LGR s186(1)(g) 89
The total number of suspected conduct breaches and the total number of
suspected conduct breaches for which an investigation was not started or was
discontinued under section 150AEA of the LGA.
LGR s186(1)(h) 89
The number of decisions made by the local government under section 150AG(1)
of the LGA during the nancial year.
LGR s186(1)(i) 89
The number of matters not decided by the end of the nancial year under
section 150AG(1) of the LGA .
LGR s186(1)(j) 89
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Requirement Legislative reference Page
The average time taken by the local government in making a decision under
section 150AG(1) of the LGA.
LGR s186(1)(k) 89
A statement about the local government’s commitment to dealing fairly with
administrative action complaints.
LGR s187(1)(a) 90
A statement about how the local government has implemented its complaints
management process, including an assessment of the local government’s
performance in resolving complaints under the process.
LGR s187(1)(b) 90
The number of administrative action complaints made to the localgovernment. LGR s187(2)(a)(i) 90
The number of administrative action complaints resolved by the local
government under the complaints management process.
LGR s187(2)(a)(ii) 90
The number of administrative action complaints not resolved by the local
government under the complaints management process.
LGR s187(2)(a)(iii) 90
The number of administrative action complaints not resolved by the local
government under the complaints management process that were made in a
previous nancial year.
LGR s187(2)(b) 90
Information about overseas travel made by a councillor or local government
employee including name, position, destination, purpose, andcost.
LGR s188(1) & (2) 90
Expenditure for the nancial year on grants to community organisations. LGR s189(1) 91
Information about the local government's discretionary funds. LGR s189(2) 100
The chief executive ocer’s assessment of the local government’s progress
towards implementing its 5-year corporate plan and annual operational plan.
LGR s190(1)(a) 38
Particulars of other issues relevant to making an informed assessment of the
local government’s operations and performance in the nancial year.
LGR s190(1)(b) 38
Annual operations report for each commercial business unit. LGR s190(1)(c) 100
Details of any action taken for, and expenditure on, a service, facility or activity
supplied by another local government under an agreement for conducting a
joint government activity for which the local government levied special rates or
charges for the nancial year.
LGR s190(1)(d) 100
The number of invitations to change tenders under section 228(8) of the LGR
during the nancial year.
LGR s190(1)(e) 100
A list of the registers kept by the local government. LGR s190(1)(f) 100
A summary of all concessions for rates and charges granted by the
localgovernment.
LGR s190(1)(g) 101
The report on the internal audit for the nancial year. LGR s190(1)(h) 102
A summary of investigation notices given in the nancial year under S49 of the
LGR for competitive neutrality complaints.
LGR s190(1)(i) 102
The local government’s responses in the nancial year on the Queensland
Competition Authority's recommendations on any competitive neutrality
complaints under S52(3) of the LGR.
LGR s190(1)(j) 102
Local Government act 2009
No benecial enterprises conducted this year.
(s45)
There were no signicant business activities identied
during the previous reporting period.
Council’s waste, water, and sewerage services are
conducted as signicant business activities and full cost
pricing is applied to these activities.
For a full list of council’s business activities refer to
Note 29 ‘National Competition Policy’ of the nancial
statements on page 178.
Senior management remuneration (s201)
Refer to page 39.
Local Government REGULATION 2012
sustainability statement (s183(a) to s183(c))
Refer to page 118.
Refer to page 112.
Particular resolutions (s185(a))
On 22 January 2025, pursuant to section 250(1) of the
Local Government Regulation 2012
(Qld) council resolved
Vide Resolution 2025/01/22/006 to adopt the Expenses
Reimbursement and Provision of Facilities Policy and
Procedure and to repeal the then existing Expenses
Reimbursement and Provision of Facilities Policy
andProcedure.
Particular resolutions (s185(b))
There were no resolutions pursuant to section 206(2) of
the Local Government Regulation 2012 (Qld) in the 2024-
2025 nancial year with respect to setting an amount for
each dierent type of non-current physical asset below
which the value of an asset of the same type must be
treated as an expense.
Councillor remuneration, expenses and
facilities and meeting attendance (s186(1)
(a) to s186(1)(c))
Councillor remuneration (s186(1)(a))
Refer to page 30.
Councillor expenses and facilities (s186(1)(b))
Refer to page 31.
Councillor meeting attendance 2024-2025 (s186)
(1)(c))
Refer to page 23.
Emerald Botanic Gardens
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Councillor conduct (s186(1)(d) to s186(1)(k))
In accordance with the requirements of section 186(1)(d) to 186(1)(k) of the Local Government Regulation 2012 (Qld),
council advises that for the period 1 July 2024 to 30 June 2025 the statistics below were reported.
s186(1)(d) The total number of orders made in the 2024-2025
Number Source
186(1)(d)(i) Orders made under section 150I(2) of the Act 0 Councillor Conduct Register
after November 2023
186(1)(d)(ii) Orders made under section 150IA(2)(b) of the Act 0 Councillor Conduct Register
after November 2023
186(1)(d)(iii) Orders made under section 150AH(1) of the Act (formerly
section 150K(1) of the Local Government Act 2009 (Qld))
0 Councillor Conduct Register
after November 2023
186(1)(d)(iv) Decisions, orders and recommendations made under
section 150AR(1) of the Act
0 Councillor Conduct Register
after November 2023
s186(1)(e)
year: Particulars
186(1)(e)(i) The name of each councillor for whom a decision, order or
recommendation mentioned in paragraph (d) was made
N/A Councillor Conduct Register
after November 2023
186(1)(e)(ii) A description of the unsuitable meeting conduct,
conduct breach or misconduct engaged in by each of the
councillors
N/A Councillor Conduct Register
after November 2023
186(1)(e)(iii) A summary of the decision, order or recommendation
made for each councillor
N/A Councillor Conduct Register
after November 2023
s186(1)(f)
The number of each of the following during the
Government Regulation 2012
Number
186(1)(f)(i) Complaints referred to the assessor under section 150P(2)
(a) of the Act by local government entities for the local
government
0Oce of the Independent
Assessor
186(1)(f)(ii) Matters, mentioned in section 150P(3) of the Act, notied
to the Crime and Corruption Commission
1Oce of the Independent
Assessor
186(1)(f)(iii) Notices given under section 150R(2) of the Act 0 Oce of the Independent
Assessor
186(1)(f)(iv) Notices given under section 150S(2)(a) of the Act 0 Councillor Conduct Register
after November 2023
186(1)(f)(v) Occasions information was given under section 150AF(3)
(a) of the Act
0
186(1)(f)(vi) Occasions the local government asked another entity to
investigate, under chapter 5A, part 3, division 5 of the Act
for the local government, the suspected conduct breach
of a councillor
0
186(1)(f)(vii) Applications heard by the conduct tribunal under chapter
5A, part 3, division 6 of the Act about whether a councillor
engaged in misconduct or a conduct breach
0
186(1)(g) The total number of referral notices given to the local
government under section 150AC(1) of the Act during the
nancial year in accordance with s186(1)(g) of the Local
Government Regulation 2012
0
186(1)(h) For suspected conduct breaches the subject of a
referral notice mentioned in paragraph (g) Number
186(1)(h)(i) The total number of suspected conduct breaches 0 Councillor Conduct Register
after November 2023
186(1)(h)(ii) The total number of suspected conduct breaches
for which an investigation was not started or was
discontinued under section 150AEA of the Act
0 Councillor Conduct Register
after November 2023
186(1)(i) The number of decisions made by the local government
under section 150AG(1) of the Act during the nancial year
0 Councillor Conduct Register
after November 2023
186(1)(j) The number of matters not decided by the end of the
nancial year under section 150AG(1) of the Act
0 Councillor Conduct Register
after November 2023
186(1)(k) The average time taken by the local government in
making a decision under section 150AG(1) of the Act
N/A
Ghungalu Nunee Gardens in Blackwater
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Grants to community organisations (s189(1))
The Community Grants Program 2024-2025 had 34 successful applications totalling $331,097.
The Community Grants Program aims to assist local community groups/organisations in making positive contributions
to the quality of life in the local government area.
Organisation Project Grant
category
Amount
(to nearest
Round 2, 2024 (endorsed by council Wednesday 30 October 2024) 15 successful applications.
Blackwater Crushers Junior Rugby
Football Club
Install grandstands and interchange benches Community
Improvement
20,000
Blu Rugby League Football Club
Incorporated
Purchase of ceiling fans and plastic chairs Sport and
Recreation
5,000
Capella Cricket Club Incorporated Purchase of stacking chairs Sport and
Recreation
5,000
Central Highlands Model Aero Club
Incorporated
Vertical air craft take o and landing pad Community
Improvement
7,007
Dingo Race Club Incorporated Purchase of fridge, anti fatigue mats and
plastic tables/chairs
Sport and
Recreation
5,000
Dingo Rodeo Club Incorporated Purchase of BBQ rangehood Sport and
Recreation
5,000
Duaringa Campdraft Association Ablutions block Community
Improvement
11,813
Emerald Pistol Club Incorporated Purchase of target retrieval systems Sport and
Recreation
5,000
Emerald Touch Association
Incorporated
Purchase of marquees Sport and
Recreation
4,618
Gemelds Sub-Branch Incorporated Upgrade of air conditioning units Community
Assistance
5,000
Guides Queensland - Emerald Girl
Guides
Tree safety project Community
Improvement
7,000
Maraboon Power Boat and Ski Club
Incorporated
Install solar energy system Community
Improvement
13,136
Retreat Creek Campdraft
Association
Upgrade of cattle yard at Roy Day Park Community
Assistance
5,000
Springsure Gun Club Upgrade power Community
Improvement
20,000
Springsure St Patricks Day Race
Club Incorporated
Purchase fridge Community
Improvement
5,985
Round 2, 2024 total $124,559
Administrative action complaints (s187)
Council is committed to a complaint management
process that ensures the transparent, fair and eective
resolution of complaints. Council has adopted a
request ethos where customer contact raising an
issue that does not include a decision or action will
be raised as a request for service. Complaints may
be lodged by an aected person either in writing, by
phone, in person, letter, fax or email.
Council manages complaints through its general
complaints management policy and administrative
action complaints procedure. If a complainant is
dissatised with the outcome of the investigation
undertaken by the department, they may lodge a
complaint with the Queensland Ombudsman or
use other external review processes such as judicial
review within the jurisdiction of the Supreme Court
were appropriate.
Outcome of administrative action complaints
Number of complaints made under the
administrative actions complaints process
9
Number of administrative action
complaints resolved under complaints
management process
9
Number of unresolved complaints
under the administrative actions
complaints process during the
nancial year
0
Number of unresolved complaints
under the administrative actions
complaints process from 2023-24
0
Overseas travel (s188)
There was no overseas travel in 2024-2025.
Gregory Highway
9392 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Organisation Project Grant
Category
Amount
(to nearest
Gemelds Community Reference
Group (auspice by Australian
Miners Historic Centre Association
Incorporated)
Community event, Who We Are 2025 Community
Assistance
4,120
Gemelds Lapidary and Craft Club
Incorporated
Equipment to make the new extension/shed
operational
Community
Improvement
20,000
Gindie Tennis Club Incorporated Gindie Tennis Club refurbishment Community
Improvement
6,380
Magpies Cricket Club Bowled over, upskilling girls in cricket Sport and
Recreation
4,500
Mountain Magic Arts Incorporated 2025 Mountain Magic Creative Muster Community
Assistance
5,000
Rolleston Tennis Club Supply and install electrical and plumbing
requirements for new clubhouse
Community
Improvement
15,011
Springsure and District Men’s Shed
Incorporated
Towards purchase of 43 Charles St “Old
Picture Threatre”, Springsure
Community
Improvement
20,000
Springsure Golf Club Incorporated Air-conditioning of the clubhouse Community
Improvement
12,550
Willows Recreation and Progress
Association Incorporated
Purchase diesel generator Community
Improvement
20,000
Showtime Boxing Inc. Stronger, Fitter, Faster: Purchase of 3 Air Bikes Sport and
Recreation
4,797
Round 1, 2025 total $206,538
Organisation Project Grant
Category
Amount
(to nearest
Round 1, 2025 (endorsed by council Wednesday 30 April 2025) 19 successful applications.
Blackwater Junior Motocross Club Canteen upgrade Community
Improvement
20,000
Callide Dawson Branch of the
Australian Stock Horse Society
Incorporated (ASHS)
Callide Dawson Branch of the ASHS challenge
& draft
Sport and
Recreation
3,000
Capella State School P and C
Association
Bicycle, bust to best Community
Improvement
20,000
Comet Sporting and Agricultural
Show
Comet Ag Show, funding for children’s rides
and entertainment
Community
Assistance
5,000
Dingo State School P and C
Association (auspice by Dingo State
School)
Dingo Hogs n Dogs Security Community
Assistance
5,000
Emerald and District Athletics
Association Incorporated
Training and equipment for athletes Sport and
Receation
4,500
Emerald Eagles Football Club Grandstand project Community
Improvement
20,000
Emerald Show Society Schools in the spotlight display Community
Improvement
11,680
GEMFEST Festival of Gems
Association Incorporated
Gemfest 2025 Community
Assistance
5,000
Springsure Cemetery
9594 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Regional Arts Development Fund grants
The Regional Arts Development Fund (RADF) 2024-2025 had 9 successful applications totalling $69,836 across 3 rounds.
RADF aims to support arts, culture and heritage activities throughout the local government area.
Applicant Project title Project summary
Amount
(to nearest
Round 1, 2024-2025 (endorsed by council Wednesday 27 November 2024) 3 successful applications
Central Highlands
Music Festival
Festival of the Bands
2024
A series of wind band and choir workshops, along
with school and community performances, with a
focus on woodwind and percussion.
12,000
CH Social Events Youth Creativity
Unleashed: Mural
Project at CH Social
Club
A youth-centred art workshop for the creation of a
vibrant, personalised mural on the exterior of the
CH Social Hub building. It aims to engage local
youth in artistic expression, fostering community
connection and skill development.
21,200
Springsure State
School P and C
Association
Instrumental Music
Expansion
Enhancement of the instrumental music
program to support music students to serve their
community through performances at community
events and activities, such as aged care luncheons
and Anzac Day ceremonies.
2,650
Round 1, 2024-2025 total $35,850
Round 2, 2024-2025 (endorsed by council Wednesday 26 March 2025) 2 successful applications
Emerald Pottery
Club
Wheel Throwing and
Surface Decoration
Two days of workshops, one day for beginner and
intermediate club members to build their wheel
throwing skills, and the second day to explore
various decoration methods to apply to clay from
the raw surface to onglaze methods.
3,159
Mountain Magic
Incorporated
Mountain Magic
Creative Muster 2025
A weekend of creative workshops oering
participants the opportunity to undertake and
complete projects under the instruction of
professional tutors experienced in a range of elds
and museums.
16,397
Round 2, 2024-2025 total $19,556
Applicant Project title Project summary
Amount
(to nearest
Round 3, 2024-2025 (endorsed by council Wednesday 18 June 2025) 4 successful applications
Emerald Art Group
Incorporated
Catherine Boreham
Acrylic Workshops
A two-day acrylics workshop, covering drawing,
still life and seascape, and a half day support and
Q&A session.
1,985
Night Owls Sewing
Group
Flowering Wreath
Workshop
A two-day workshop in August to provide
accessible, inclusive patchwork workshops, to
teach participants dierent application methods of
fusing fabric.
2,846
Women in Film and
Television Australia
Postcode Doesn’t
Matter
A professional development event involving
workshops, an industry panel, and networking
opportunities, aimed at screen creatives in years 11
and 12.
3,000
CIP – Queensland
Ballet
Central Highlands
Tour
A partnership between council and Queensland
Ballet for a ve-day regional engagement program
throughout the region during Art Attack! 2025 for
children through to seniors.
6,599
Round 3, 2024-2025 total $14,430
Exterior of council oces in Emerald
9796 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Donations to community organisations
Name of Organisation Donations Program Details Amount Excl. GST
Central Queensland
University
Category 1 – School/College
Bursaries and Awards
2024 Academic Award
Program
200
Anakie State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Bauhinia State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Blackwater North State
School
Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Blackwater State High School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Blackwater State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Blu State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Capella State High School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Capella State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Capricornian School of
Distance Education
Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Comet State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Denison State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Dingo State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Duaringa State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Emerald Christian College Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Emerald North State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Emerald State High School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Emerald State Primary School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Gindie State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Name of Organisation Donations Program Details Amount Excl. GST
Lochington State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Marist College Emerald Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Ontrack College Emerald Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Orion State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Our Lady of the Sacred Heart
School
Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Rolleston State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Springsure State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
St Brigid's Catholic Primary
School
Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
St Patrick's Catholic Primary
School
Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Tieri State School Category 1 – School/College
Bursaries and Awards
2024 Annual Awards and
Presentations Night
200
Dingo Tennis Club
Incorporated
Category 3 – Small
Communities Donations
ANZAC Day 2025 250
Duaringa State School
Parents and Citizens
Association
Category 3 – Small
Communities Donations
Duaringa ANZAC Day 300
Central Highlands Science
Centre Incorporated
Category 4 – Sporting Groups
& Community Organisations
Tell Me Your Story Project 231
Royal Flying Doctor Service Category 5 – State Based
Organisations
Community Support
Program
6,818
RACQ Capricorn Helicopter
Rescue
Category 5 – State Based
Organisations
Community Support
Program
6,818
Central Highlands Cotton
Growers and Irrigators
Association
Category 6 – General
Community Grant
2025 Supporter Dinner
Sponsorship
500
Emerald Neighbourhood
Centre
Category 6 – General
Community Grant
Linking Alms Appeal 2024 1,500
Central Highlands Easter
Sunower Committee
Event Assistance Program Central Highlands Easter
Sunower Festival 2024
5,000
9998 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Name of Organisation Donations Program Details Amount Excl. GST
Capella & District Show
Society Incorporated
Event Assistance Program 2025 Capella Show 5,000
Emerald Show Society
Incorporated
Event Assistance Program 2025 Emerald Show 10,251
Returned and Services
League of Australia
(Queensland Branch) Emerald
Sub-Branch Incorporated
Event Assistance Program ANZAC Day 2025 - Flags 580
Blackdown Seniors
Incorporated
Event Assistance Program Blackdown Seniors Old
Time Dance
1,249
Anakie & District Community
Hall Committee Incorporated
Event Assistance Program Small Hall Tour - Anakie 2,500
Emerald State School P&C
Association
Event Assistance Program Emerald State School
Easter Fete
2,500
Dingo Rodeo Club
Incorporated
Event Assistance Program 2024 Dingo Campdraft 2,698
Blackwater QCWA Event Assistance Program Christmas Twilight Market
2024
2,938
Gemelds Lapidary &
Craft Club
Event Assistance Program Jewel of the Gemelds 3,994
Rolleston Health Committee Event Assistance Program Rolleston Country Ball 2024 3,000
Callide Dawson Branch of the
ASHS
Event Assistance Program Show, Challenge &
Campdraft
4,395
Springsure Jockey Club
Incorporated
Event Assistance Program Springsure Cup Races 4,488
Emerald Polocrosse Club
Incorporated
Event Assistance Program 2025 Emerald Polocrosse
Carnival
4,645
Emerald Rodeo Association Event Assistance Program Sunower Festival Easter
Rodeo
5,000
Wildhorse Cutting
Incorporated
Event Assistance Program Wildhorse Cutting Show
2024
5,000
Central Highlands and
Western QLD Family Support
Association Incorporated .
Event Assistance Program Gala - 25 Years 4,968
Somerset Storyfest Ltd Event Assistance Program Storyfest Central
Queensland
5,000
Total donations paid 2024-25 $95,423
In-kind support for community events
Community Event Details Amount Excl. GST
Gemfest 2024 Trac management 530
2024-2025 Blu State School Colour Run Trac management 1,254
2024-2025 Emerald State School Cross Country Trac management 1,288
St Josephs Catholic Church Xmas Fete Trac management 1,398
Cona Creek Road Campdraft 2024 Provision of water truck 1,412
2024-2025 Tieri State School Cross Country Trac management 1,638
2023-24 Emerald Ag Show Trac management 2,838
2025 Blackwater May Day Trac management 3,080
2025 Springsure Show Trac management 3,358
2024-2025 Emerald Ag Show Trac management 5,830
Mosquito Creek Moto X 2024-25 Trac management, plant, materials 6,740
2024-2025 Springsure Show Trac management 8,413
ANZAC Day Blackwater & Blu Trac management 11,341
ANZAC Day Emerald Trac management 12,663
ANZAC Day Tieri Trac management 1,774
ANZAC Day Dingo Trac management 3,603
ANZAC Day Duaringa Trac management 1,953
2024-25 Rubyvale Charitable Event Trac management 250
Central Highlands Race Days Transporting mobile horse race barriers
to Springsure, Dingo, Duaringa Jockey
Clubs for race days
12,682
2024-2025 Emerald Sunower Festival Trac management 17,240
Total in-kind support 2024-25 $99,285
101100 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Discretionary funds (s189(2))
The Mayor and Councillors are not allocated any
discretionary funds.
other issues relevant to operations and
performance (s190(1)(a))
Chief Executive Ocer’s report on page 38.
Annual operations report for each
commercial business unit (s190(1)(c))
Council has no commercial business units.
Services, facilities and activities supplied
by another local government under
an agreement for conducting a joint
government activity (s190(1)(d)(i))
There was no joint government activity supplied by
another local government for which special rates or
charges were levied.
Services, facilities and activities for which
special rates were levied (s190(1)(d)(ii))
The following is a list of council special rates for the
reporting period:
Grasstree Road Maintenance Special Rate
Lilyvale Road Maintenance Special Rate
Yan Yan Road Maintenance Special Rate
Anncrouye Road Maintenance Special Rate
Oaky Creek Mine (Town of Tieri) Special Rate
Further details in relation to these individual special
rates can be found in council’s 2024-2025 adopted
RevenueStatement.
Invitations to change tenders (s190(1)(e))
There were no invitations to change tenders during
the 2024-2025 nancial year under s228(8) of the Local
Government Regulation 2012 (Qld).
List of registers (s190(1)(f))
Administrative delegations register (Council to the CEO
and CEO to Employees)
Asbestos management plans register
Asset register
Business continuity sub-plan register
Conned space master register
Conicts of interest register (councillors)
Conicts of interest register (employees)
Corporate investigations register
Council corporate social media accounts register
Councillor acceptable requests register
Councillor conduct register
Financial delegations register
Hazardous chemicals register
Local laws register
Policy register and review schedule
QPS CCTV request register
Register of administrative action complaints
Register of cost-recovery fees
Register of council owned/controlled land
Register of directions from Mayor to CEO
Register of gifts and benets
Register of leases
Register of pre-qualied suppliers
Register of roads
Resolutions register
Register of interests for the Mayor, councillors, senior
executive employees and their related persons
Right to Information register
Risk register (operational and strategic)
Strategic documents register
Town planning register
Travel register
Work Health Safety (WHS) controlled
documentsregister
Concessions for rates and charges
(s190(1)(g))
Council provided the following concession for rates and
charges for the 2024-2025 nancial year.
Pensioners
A 50% remission is granted to pensioners that are legally
liable to pay rates providing that an owner of the premises
meets council’s denition of a pensioner and the premises
for which they are claiming a rebate is their principal
place of residence. This is in addition to the 20% that is
given by the Queensland Government. The remission
does not apply to special rates, special levies and water
consumption.
Entities whose objectives do not include making
Concessions equivalent to either 50% or 100% of general
rates may be allowed to certain eligible entities whose
objectives do not include making a prot. All rebated rates
are initially levied, and a rebate provided automatically
when rates are levied so that each organisation can
assess the level of council rebate provided. Eligible
entities include: community groups, churches, other
community organisations and sporting clubs.
Other concessions
Mining claims – upon application council may consider
a refund of the net general rate for a mining claim
overlapping a residential tenure. Upon application,
a refund of 100% of waste management charges for
multiple mining claims held in the same ownership
or contiguous claims held in the same family unit and
permits to occupy attached to a mining claim.
Quarries – concessions may be available to ratepayers
within quarry categories relating to development
approval, development contributions and actual vs
approved level of production.
Rural ratepayer family succession concession – upon
application and meeting the eligibility requirements,
rural ratepayers in the dierential rating categories of
45 (Rural Land) and 46 (Rural Irrigation) may be granted
a concession so that the annualised amount of general
rates payable is no more than the amount set as the
limitation of increase under section 116 of the Local
Government Regulation 2012 for the relevant nancial
year. The ownership of the land must have been obtained
by way of transfer, separation or amalgamation of a
rateable assessment, sale from or to, a close family
member or legal entity controlled by a close family
member. The transfer or change must have occurred
during the 2021-2022 or 2022-2023 nancial year.
Deferred payment arrangements
Upon application a ratepayer may enter into an
agreement to defer payment of outstanding rates
or charges in accordance with the Hardship Policy..
Interest will not be applied while payments are made in
accordance with the agreed and approved arrangement.
Financial hardship
Upon application requests for other assistance measures
will be considered in accordance with the Hardship Policy.
Class concessions
Consideration may be given by council to grant a class
concession in the event that all or part of the local
government area is declared a natural disaster area by the
Queensland Government and/or where an extreme event
occurred that aected all or part of the property.
Concealed water leak concession
Upon application and where the eligibility criteria is met as
set out in the Concealed Water Leaks Policy, council will
grant a rebate for the higher water consumption charges,
based on the ratepayers’ average water consumption.
103102 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Audit (s190(1)(h))
External audit
The annual external audit of council’s nancial statements
was conducted by Bentleys Brisbane (Audit) Pty Ltd
on behalf of the Queensland Audit Oce in 2024-2025.
The external auditors attend Audit and Risk Committee
meetings to present ndings and recommendations from
external audit and insights from the Queensland Audit
Oce from reports tabled in Queensland Parliament. The
external audit management letter and responses are also
provided to the Audit and Risk Committee.
Internal audit
The internal audit function contributes to the corporate
governance of Central Highlands Regional Council by
providing the management and Audit and Risk Committee
with independent evaluation of, and suggestions for,
improving the design, operation and eectiveness of the
following organisational functions:
Financial and non-nancial control environment;
Processes for identifying, monitoring and managing
risks; and
Governance processes.
An internal audit provides independent, objective
assurance and advice, and is designed to add value to
and improve council’s operations. Internal audit is an
important element of the Central Highlands Regional
Council control environment and contributes to more
eective risk management.
The internal audit function is delivered in accordance with
the Internal Audit Charter, which sets out the mandate,
roles and responsibilities of the internal audit function.
In the 2024-2025 nancial year, the internal audit function
was delivered through a centre-led model in the sense
that management developed the Internal Audit Plan 2024-
2025 and outsourced the internal audits identied under
theplan.
Through the centre-led model and in compliance with
the obligations under section 207 of the Local Government
Regulation 2012 (Qld), the following internal audits were
undertaken and reported during the nancial year:
Internal Audit: Open and Outstanding Internal Audit
Recommendations;
Internal Audit: Contract Delivery; and
Information Systems Internal Audit: Personal
Identication and Payment Information.
At each meeting, the Audit and Risk Committee
monitors progress against the internal audit plan,
including reviewing the outcomes of completed audits,
management’s responses, progress and timeliness
in addressing recommendations. The minutes and
recommendations are reported to council.
Competitive neutrality investigations
notices (190(1)(i)) and responses to
on any competitive neutrality complaints
(s190(1)(j))
There were no investigation notices given in the nancial
year under s49 for competitive neutrality complaints.
Council sta
105104 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Capital and operating grants received
Council receives a number of grants each year from the state and federal governments to enable us to deliver many programs, projects and services to the community. In 2024-2025 we received almost $30 million in grants.
Operating grants
Project title Funding program Funding department
General Purpose Financial Assistance 2024-25 Financial Assistance Grant Department of Local Government, Water and Volunteers 2,715,983
Roadworks Financial Assistance 2024-25 Financial Assistance Grant Department of Local Government, Water and Volunteers 6,592,199
General Purpose Financial Assistance 2025-2026 Financial Assistance Grant Department of Local Government, Water and Volunteers 1,339,267
Roadworks Financial Assistance 2025-2026 Financial Assistance Grant Department of Local Government, Water and Volunteers 3,445,174
Regional and State Emergency Services Annual State Emergency Service (SES) Grant Qld Fire and Emergency Services 20,990
Education and Training Apprenticeships and Traineeships Program Department of Education 59,094
Regional Arts Development Fund Regional Arts Development Fund Department of Education 42,000
First 5 Forever Subsidy First 5 Forever Annual Subsidy State Library of Queensland 37,260
Service Development Subsidy State Library Grant Service Development Subsidy State Library of Queensland 27,000
Evacuation Route Planning Queensland Resilience and Risk Reduction Fund Queensland Reconstruction Authority 30,175
State Public Library Grant SLQ Resource funding grant Department of Treaty, Aboriginal and Torres Strait Islander Partnerships, Communities and the Arts 163,970
Best Practice Unsealed Roads Training Department of Transport and Main Roads 20,890
Rangers – Flying Foxes Local Law – 2023-2024 Educational Signage Department of Local Government, Water and Volunteers 101
Get Ready Promotional Material Get Ready Funding Queensland Reconstruction Authority 16,480
Aged Care Reform Hub Aged Care Reform Funding Australian Library and Information Association 6,000
Sun Safe CQ Sun Safety Activity Sponsorship Central Queensland Hospital and Health Services 5,000
Landscape-Scale Feral Pig (and other animals) Integrated
Control Program
Reef Guardian Councils Program Department of Industry, Science and Resources 300,000
Mt Tabor Fire Reimbursement Disaster Recovery Funding Arrangements Queensland Reconstruction Authority 4,262
Blackwater North State School Pedestrian Crossing School Transport Infrastructure Program Department of Transport and Main Roads 37,500
Communities Halls Painting Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 50,000
Water Mains and Sewer Mains/Pump Station Cleaning Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 200,000
Weir Safety Actions Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 37,500
Development of a Road Network Safety Plan Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 75,000
Lochlees Access Road Wet Weather Upgrade Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 12,500
Know your Role CoR Project National Heavy Vehicle Regulator National Heavy Vehicle Regulator 45,000
Total operating grants $15,283,345
107106 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Capital grants
Project title Funding program Funding department
Smart Meters – Capella Local Government Grants and Subsidies Program (LGGSP) Department of State Development, Infrastructure and Planning 149,520
Mt Playfair Road - Stabilisation National Disaster Response Framework (NDRF) Queensland Reconstruction Authority 26,252
Witherseld Road - Stabilisation National Disaster Response Framework (NDRF) Queensland Reconstruction Authority 13,505
Wyntoon Road - Stabilisation National Disaster Response Framework (NDRF) Queensland Reconstruction Authority 12,492
Wyuna Road - Stabilisation National Disaster Response Framework (NDRF) Queensland Reconstruction Authority 9,613
SES Vehicle Upgrade State Emergency Services Queensland Fire and Emergency Services 44,272
Wyntoon Road Pave and Seal Transport Infrastructure Development Scheme Department of Transport and Main Roads 1,163,665
Capella Rubyvale Road Pave and Seal Transport Infrastructure Development Scheme Department of Transport and Main Roads 310,512
Crossing - Rie Range Road - design Cycle Network Local Government Grants (2023-2024) Department of Transport and Main Roads 37,500
Pathway - Pilot Farm Road - construct Cycle Network Local Government Grants (2023-2024) Department of Transport and Main Roads 249,080
Pathway - Gordon St Capella – design Cycle Network Local Government Grants (2023-2024) Department of Transport and Main Roads 15,950
Pathway - Gordon St Capella – construct Cycle Network Local Government Grants (2024-2025) Department of Transport and Main Roads 237,500
Pathway - Blain and Oce Blackwater – design Cycle Network Local Government Grants (2023-2024) Department of Transport and Main Roads 16,563
Pathway - Blain and Oce Blackwater – construct Cycle Network Local Government Grants (2024-2025) Department of Transport and Main Roads 218,750
Pathway – Max Gorlick Drive – design Cycle Network Local Government Grants (2024-2025) Department of Transport and Main Roads 36,625
Pathway – Rie Range Road – design Cycle Network Local Government Grants (2024-2025) Department of Transport and Main Roads 33,625
Ghungalu Nunee (Gardens) Stage 1 Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 31,967
Ghungalu Nunee (Gardens) Stage 2 Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 253,871
Springsure Beautication Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 315,728
Springsure Beautication Stage 2 Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 245,612
Arcadia Valley Floodway Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 85,331
Pathway - Park Avenue Emerald Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 8,129
Blackwater Dempsey Park Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 75,396
Resheeting Program – Arcadia Valley Road and Sunlight Valley Road Local Roads and Community Infrastructure Program (LRCI) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 1,124,010
Witherseld Rd - Blackboy Creek Timber Bridge Bridge Renewal Program (BRP) Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 1,440,000
Blackwater Rehabilitation Program – Doon Street and Columba Street Roads To Recovery Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 700,000
Mayfair Estate Rehabilitation Program – Mayfair Drive and Mitchelle Street Roads To Recovery Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 693,898
Wearing surface renewal program Roads To Recovery Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 1,420,790
Rolleston Runway Overlay Remote Airstrip Upgrade Program Department of Industry, Science and Resources 531,178
Emerald Airport Strip Remediation Regional Airport Program Department of Industry, Science and Resources 20,007
Bonnie Doon Road Upgrade Roads of Strategic Importance Department of Infrastructure, Transport, Regional Development, Communications, Sports and the Arts 280,000
Springsure Aquatic Centre Construction Resources Community Infrastructure Fund (RCIF) Department of State Development, Infrastructure and Planning 1,800,000
Bauhinia Water Treatment Plant Upgrade Water Infrastructure for Sustainable and Ecient Regions (WISER) Department of Local Government, Water and Volunteers 558,737
Capella Network Meters Water Infrastructure for Sustainable and Ecient Regions (WISER) Department of Local Government, Water and Volunteers 19,263
109108 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Springsure Cemetery
Project title Funding program Funding department
Rolleston Water Treatment Plant Upgrade Water Infrastructure for Sustainable and Ecient Regions (WISER) Department of Local Government, Water and Volunteers 75,000
Rolleston Waste Water Treatment Plant Upgrade Water Infrastructure for Sustainable and Ecient Regions (WISER) Department of Local Government, Water and Volunteers 75,000
Works for Queensland 2021-24 Works for Queensland (W4Q) Department of Housing, Local Government, Planning and Public Works 266,000
Managed CCTV Services 24-25 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 140,000
Emerald Airport Apron Parking Pads-Stage 1 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 100,000
Emerald Saleyards -Concrete yards next to dip Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 13,750
Emerald Animal Management Centre Renewal Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 192,500
Blackwater Media Strips – Stage 1 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 400,000
Blackwater Japanese Gardens – Paths and irrigation Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 25,000
All Abilities Park Refresh Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 32,500
Regional Town Hall Renewal 24-25 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 75,000
Scada and Telemetry – Water 24-25 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 300,000
Scada and Telemetry – Sewer 24-25 Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 121,250
Improvement to Lochlees Weighbridge Works for Queensland (W4Q) Department of Local Government, Water and Volunteers 220,000
Rolleston Airstrip Fireghting Water Upgrade Queensland Mitigation Fund – Crucial Access Links Queensland Reconstruction Authority 90,000
Denison State School – Pedestrian fencing and footpath School Transport Infrastructure Program Department of Transport and Main Roads 83,250
Gindie State School – Access signage, line marking and sta carpark School Transport Infrastructure Program Department of Transport and Main Roads 126,000
Dingo – Installation of bus shelter and associated works School Transport Infrastructure Program Department of Transport and Main Roads 47,250
Blu – Installation of bus shelter and associated works School Transport Infrastructure Program Department of Transport and Main Roads 47,250
Total capital grants $14,609,091
111110 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Glossary of terms
AAA – Australian Airport Association
AICD – Australian Institute of Company Directors
Annual Report – An overview of council activities for the
nancial year. Provides a comprehensive, easy-to-read
summary of council’s work in the community, including
a community nancial report and a complete nancial
summary.
ALGA – Australian Local Government Association
Asset – An item with potential or actual value to an
organisation.
Asset Management – A systematic approach to
managing assets through their lifecycle. This involves
applying engineering, nancial, and other technical
practices to the management of infrastructure, costs,
opportunities, risks, and performance.
Audit – An examination of the records, statements,
systems, and procedures of an organisation, together with
its stated claims for performance.
Budget – Refers to the Central Highlands Regional
Council Budget for 2024–2025.
Capital Expenditure – Expenditure on a capital project.
Capital Works – Works undertaken to create a new asset
or space, or to change the use, function, or layout of an
existing asset or space.
Central Highlands Regional Galleries – Council-
managed art galleries in Emerald and Springsure.
CEO – Chief Executive Ocer
CCTV – Closed circuit television
CHAA – Central Highlands Accelerate Agribusiness
CHACAC – Central Highlands Arts and Cultural Advisory
Committee
CHDC – Central Highlands Development Corporation,
a not-for-prot organisation that is the lead economic
and tourism development agency for the Central
Highlandsregion.
CHRC – Central Highlands Regional Council
CHRRUP – Central Highlands Regional Resources Use
Planning Cooperative. An independent, community-
owned organisation dedicated to increasing the
sustainability of natural resources.
Council – Refers to Central Highlands Regional Council.
Community – The people living, working, and visiting the
Central Highlands.
Community Engagement – Expands on community
consultation to include processes of education, advocacy,
communication, and participation that contribute to
council decision-making.
Corporate Plan – Sets out council’s strategic direction
for ve years, based on the Central Highlands 2022
Community Plan. Used to prioritise projects and services
while balancing available resources.
CQROC – Central Queensland Organisation of Councils
CRG (Community Reference Group) – A group of
community representatives established in each of the
region’s 13 townships under the Central Highlands 2022
Community Plan. Their aim is to engage communities and
develop local action plans that contribute to both local
and regional development.
CRM – Council’s customer request management system.
DAF – Department of Agriculture and Fisheries
ECM – Enterprise Content Management, council’s
document management system.
E-news – Electronic newsletter
Governance – The system by which council business is
controlled and directed, especially in relation to regulation
and decision-making processes.
Have Your Say, Central Highlands – Council’s online
community engagement platform.
ICT – Information communication technology
Infrastructure – Physical and organisational structures
and facilities (such as roads, buildings, and water
treatment plants) needed for the operation of Central
Highlands communities.
IPWEA – Institute of Public Works Engineering Australasia
LDCC – Local Disaster Coordination Centre
LDMG – Local Disaster Management Group
LGAQ – Local Government Association of Queensland
LGIP – Local Government Infrastructure Plan
LGMA – Local Government Management Association
NAIDOC – National Aborigines and Islanders Day
Observance Committee
NHVR – National Heavy Vehicle Regulator
OneCouncil – A corporate software solution designed by
TechnologyOne for local government.
Operational Plan – The detailed plan that supports the
Corporate Plan. It shows current projects, services, and
activities for the nancial year, and reports progress
eachquarter.
Operational Expenditure – Money spent on the ongoing
costs of running council and its services.
P&C – Parents and Citizens
PMO – Project Management Oce
Policy – A statement formally adopted by council or the
CEO that outlines council’s position on a particular issue.
PR – Public Relations
RADF – Regional Arts Development Fund
RAP – Reconciliation Action Plan
REDI – Regional Economic Development Incentive
REMPLAN – A web-based tool providing demographic,
economic, and community data for businesses and
community groups.
ROSI – Roads of Strategic Importance
RYAN – Regional Youth Alliance Network
SaaS – Software as a Service
SES – State Emergency Service
Stakeholder – A person or organisation with an interest
in an outcome or service, or who is aected by council
policies, programs, or strategies.
Stock Route – A designated route used for moving
livestock on foot, pasture for emergency agistment, and
long-term grazing.
TMR – Department of Transport and Main Roads
113112 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Community
financial report (s184)
The community nancial report provides
details of the 2024-2025 nancial
statements in a plain readable way that is
easy for the community to understand.
The Queensland Audit Oce audited
Council's nancial statements and
conrmed they comply with local
government legislation, the Australian
accounting standards and provide a
true and fair view of Council’s nancial
performance and position.
comprehensive income
One of the main statements included in
the audited nancial statements is the
statement of comprehensive income,
commonly referred to as the prot and
lossstatement.
It details what council has earned (revenue)
and what costs (expenses) council incurred
in operating and maintaining assets to
deliver services to the community during
the nancialyear.
Council achieved a $24 million operating
surplus this year, and a net result of
$36million after including capital revenue
and expenses of $12 million.
How we raised our revenue
About 76% of operating revenue is raised from sources
that council controls – rates and fees and charges.
This indicates that council has control over its nancial
sustainability and is not reliant on government grants.
Revenue category as % of total revenue
How we spent our revenue
The largest cost item for council is materials and services
(40%) for the maintenance of key community assets and
expenditure related to contract work carried out for the
Department of Transport and Main Roads (TMR). The next
largest cost items are payments to sta (26%) and funds
set aside as depreciation to renew community assets (26%).
Expenditure category as % of total revenue
How did council perform
2024-
2025
2023-24
Revenue
What we levied our ratepayers 152,772 147,080
What we invoiced our customers 32,435 31,040
What we received as grants and subsidies 14,969 1,710
Interest received on our investments 6,964 5,907
Our other miscellaneous revenue 2,845 2,535
Council's total recurrent revenue 209,985 188,272
Expenses
What we spent on our sta (51,712) (50,906)
What we paid our suppliers (80,273) (83,036)
What we paid our bankers (1,986) (3,425)
What we set aside for renewal of assets (50,842) (44,586)
Our other miscellaneous expenses (1,256) (1,396)
Council's total recurrent expenditure (186,069) (183,349)
Council's operating surplus 23,916 4,923
Capital Revenue and Expenses
Grants and contributions to build/upgrade
community assets
24,602 18,166
Our other capital income 1,570 411
Write o/disposal of community assets
renewed or replaced
(13,947) (15,485)
Council's capital surplus/(decit) 12,225 3,092
Council's net earnings 36,141 8,015
Rates and levies
Sales and recoverable works
Interest income
Fees and charges
Other operating revenue
Operating grants
Capital grants and subsidies
Other capital income
Sale proceeds of developed land
64.7%
10.9%
2.9%
6.3%
0.1%
2.9%
1.1% 10.4%
0.7%
Employee costs
Materials and services
Finance costs
Capital expenses
Depreciation and amortisation
25.6%
7.0%
25.9%
40.1%
1.4%
Emerald Saleyards
115114 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
The audited nancial statements also include the statement of nancial position, commonly known as the balance
sheet. It shows what we own (assets) and what we owe (liabilities), with the dierence being the net worth of council
(community equity).
Council’s community net worth at the end of the nancial year is $1.8 billion placing council in a good position to
continue to provide essential services to the community.
What is council's net worth 2024-2025
2023-24
Assets
Assets we own 1,792,678 1,755,150
Money we have in the bank 120,962 113,504
Money owed by ratepayers and customers 36,378 36,349
Inventory we hold 4,887 5,411
Council's total assets 1,954,905 1,910,414
Liabilities
What we owe our suppliers 20,162 21,512
What we owe our lenders 45,521 70,180
What future commitments we have 41,352 46,605
Council's total liabilities 107,035 138,297
Council's community wealth or net worth 1,847,870 1,772,117
Council’s major asset is community infrastructure of $1.8 billion. The sealed and unsealed road network accounts
for 58% of infrastructure assets. The water and sewerage networks make up the next largest asset groupings at a
combined 21%. Council has had signicant capital works programs over the last few years, and this is reected in the $61
million of assets under construction (work in progress). These costs will be allocated to the relevant asset group once
the projects are completed.
What are council's community infrastructure assets 2024-2025
2023-24
Roads, Bridges and Drainage Network 1,037,597 1,011,719
Water Infrastructure 224,646 206,012
Sewerage Infrastructure 144,332 146,713
Buildings 110,584 113,368
Site Improvements 65,953 63,274
Airport 64,039 64,750
Land 34,950 34,130
Plant and Equipment 28,977 26,677
Oce Furniture and Fittings 2,327 1,983
Heritage and Cultural 183 186
Resource Recovery 7,897 8,035
Saleyards 10,561 10,673
Work in Progress 60,626 67,622
Council's total community infrastructure assets 1,792,672 1,755,142
Comprehensive revaluations were undertaken for the water and land asset classes during the year, while all other
classes were subject to a desktop indexation. The valuation process resulted in an increase of almost $40 million in
the value of community infrastructure assets. However, the overall increase for the year was just under $38 million,
reecting the combined eects of capital works, depreciation, disposals, write-os, and other adjustments.
Total community infrastructure assets
57.9%
3.4%
0.59%
0.01%
0.13%
1.6%
1.9%
3.6%
3.7%
6.2%
8.1%
12.5%
0.44% Roads, Bridges and Drainage Network
Water Infrastructure
Sewerage Infrastructure
Buildings
Site Improvements
Airport
Land
Plant and Equipment
Office Furniture and Fittings
Heritage and Cultural
Resource Recovery
Saleyards
Work in Progress
Close up of road, Gregory Highway
117116 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Financial sustainability indicators provide an insight into the ability of council to maintain its community assets and to
provide services to the community in the short to medium term.
Council has measured its performance this year using the ratios prescribed by the Financial Management (Sustainability)
Guideline 2024 version 1. These performance indicators measure councils performance against local government
industry benchmarks to ensure we remain nancially sustainable in the long-term.
Indicator Target
Range
2024-25
Actual
5-Year
Average
Operating
surplus ratio
Measures the extent to which operating revenue exceeds
operating expenditure in order to provide surplus funds
for investment in community infrastructure and for the
repayment of borrowings.
greater
than 0%
11.39% 3.04%
Operating
cash ratio
Measure of council's ability to cover its core operational
expenses and generate a cash surplus excluding
depreciation, amortisation and nance costs.
greater
than 0%
37.15% 28.94%
Unrestricted
cash expense
cover ratio
Indicates the unconstrained liquidity available to meet
ongoing and emergent nancial demands.
greater
than 4
months
8.30 N/A
Asset
sustainability
ratio
Measures whether council is spending enough each year to
keep community infrastructure assets in good condition.
greater
than 80%
68.06% 81.42%
Asset
consumption
ratio
Approximates the extent to which council's infrastructure
assets have been consumed compared to what it it would
cost to build a new asset with the same benet to the
community.
greater
than 60%
62.59% 67.34%
Leverage
ratio
Measures the relative size of council's debt to its operating
performance and it is an indicator council's ability to repay
its existing debt.
0 - 3
times
0.59 1.43
Council
controlled
revenue ratio
Indicates council's nancial exibility, ability to inuence
operating income, and the capacity to respond to
unexpected nancial shocks.
N/A 75.97% 73.64%
Population
growth ratio
Is a key driver of council's operating income, service needs,
and infrastructure requirements into the future.
N/A 0.20% 0.01%
All indicators for the current year, except for the asset sustainability ratio are within the target benchmark. This short-
term result reects the level of new and upgrade projects included in the capital works program. Over a 5 year period,
the ratio is above the target indicating that council’s predominately long-life infrastructure assets are being renewed at
a standard to ensure service levels are maintained.
Family at Ghungalu Nunee Gardens in Blackwater
119118 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
GENERAL PURPOSE FINANCIAL STATEMENTS
for the year ended 30 June 2025
A regional council committed to
sustainability leading and servicing our
communities.
Central Highlands Regional Council
General Purpose Financial Statements
for the year ended 30 June 2025
Table of Contents
1. Primary Financial Statements:
Statement of Comprehensive Income
Statement of Financial Position
Statement of Changes in Equity
Statement of Cash Flows
2. Notes to the Financial Statements
Details
Information about these financial statements
Council functions - component descriptions
Council functions - analysis of results by function
Revenue
Interest and other income
Other capital income
Employee benefits
Materials and services
Finance costs
Capital expenses
Cash, cash equivalents and financial assets
Receivables
Inventories
Other assets
Property, plant and equipment
Contract balances
Leases
Payables
Borrowings
Provisions
Other liabilities
Asset revaluation surplus
Commitments for expenditure
Contingent liabilities
Superannuation - regional defined benefit fund
Reconciliation of liabilities arising from finance activities
Events after the reporting period
Financial instruments and financial risk management
National competition policy
Transactions with related parties
3. Management Certificate
4. Independent Auditor's Report
5. Current Year Financial Sustainability Statement
Certificate of Accuracy - Current Year Financial Sustainability Statement (audited ratios)
Independent Auditor's Report - Current Year Financial Sustainability Statement
6. Unaudited Long Term Financial Sustainability Statement
Certificate of Accuracy - Unaudited Long Term Financial Sustainability Statement
70
81
67
71
76
Note
65
43
25
42
24
53
55
64
Page
15
10
16
11
9
17
7
24
18
21
18
19
16
51
51
44
48
49
19
20
21
Page
3
4
2
6
9
10
11
12
13
15
36
16
36
14
22
23
24
61
26
54
56
50
60
17
18
1
2(a)
2(b)
3
4
5
6
7
8
Reconciliation of net result for the year to net cash inflow (outflow)
from operating activities
28
29
30
25
27
page 1
Certificate of Accuracy - Current Year Financial Sustainability Statement
(contextual ratios
-
unaudited)
75
121120 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Statement of Comprehensive Income
for the year ended 30 June 2025
Income
Revenue
Recurrent revenue
Rates, levies and charges
Fees and charges
Sales revenue
Grants, subsidies, contributions and donations
Total recurrent revenue
Other revenue
Rental income
Interest received
Other income
Total other revenue
Total operating revenue
Capital income
Grants, subsidies, contributions and donations
Other Capital income
Total capital income
Total income
Expenses
Recurrent expenses
Employee benefits
Materials and services
Finance costs
Depreciation and amortisation:
- Property, plant and equipment
- Right of use assets
Total recurrent expenses
Other expenses
Capital expenses
Total other expenses
Total expenses
Net result
Other comprehensive income
Items that will not be reclassified to net result
Total comprehensive income for the year
63,855
Notes
3b
16
4a
3a
1,775
24,602
1,069
200,706
236,773
200,915
3c
4b
3d 2,201
18,166
24,545
15,485
2,839
Council Consolidated
24,545 25,682
147,080
5,907
25,682
152,772
6,753
1,069 1,058
147,080
$'000 $'000
152,772
$'000$'000
6,811
7,051
15,441
2024
6,537
1,058
24,602
6,495
75,470
55,450
8,015
44,586
209,985 188,272
75,753 63,465
180,363
1,570
53,246
4,432
411
1,776
206,849
6,964
4,408
210,601 188,895
26,172
1,480
9,809
1,477
18,166
50,906
207,456
395
236,157
1,570
13,947
15,485
50,860 44,602
13,947
186,069
200,016
422 413
13,947
183,349
15,485
50,842
198,834
52,302
499
183,566
8,442
83,036
18,561 26,172 18,577
51,712
79,524 81,739 80,273
2,820
7
186,968
8
16
14
55,450
8,405
39,612
35,858
Increase/(decrease) in asset revaluation
surplus 21
2025 2024 2025
3d
9,895 8,532
5,994
15,485
491
5
6
199,051
13,947
9
179,830
1,710 14,969
200,176
36,141
39,612
The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 2
Central Highlands Regional Council
Statement of Financial Position
as at 30 June 2025
ASSETS
Current assets
Cash and cash equivalents
Financial assets
Receivables
Inventories
Contract assets
Other assets
Total current assets
Non-current assets
Receivables
Equity Accounted Investments
Property, plant and equipment
Right of use assets
Intangible assets
Other assets
Total non-current assets
TOTAL ASSETS
LIABILITIES
Current liabilities
Payables
Contract liabilities
Borrowings
Lease liabilities
Provisions
Other liabilities
Total current liabilities
Non-current liabilities
Payables
Borrowings
Lease liabilities
Provisions
Other liabilities
Total non-current liabilities
TOTAL LIABILITIES
Net community assets
COMMUNITY EQUITY
Asset revaluation surplus
Retained surplus
Total community equity
15,216
1,910,414
1,792,737 1,792,672
17 21,561
6
1,312 1,779
-
1,755,142
1,341
20,234
1,794,219
15 12,280
13 4
1,755,220
6
11
163,653
16
14
12
Notes
10
11
10
12 4
5,324
112,901
-
10,144
156,447
4,910
9,535
3,412 3,281
153,739
9,529
2025 2024
$'000
10,100
15
13
1,954,905
50,239
17
39,566
966
10,482 11,670
6,425
12
11,839
14
56,213
172 160
8
172
8
161,097
15,305
56,527
18 5,955
$'000
Council
110,223 117,550
10,613
5,411
5,377
63,755
1,850,074
1,104,029
19,778
82,510
3
160
107,798
1,957,872
19,971
Consolidated
$'000
746,045
1,850,074
1,077
21
20
139,037
16 421
20
17
19
18 39,566
57,205
15,639
16 906
63,755
19
993
14
50,593
1,324
17
1,090
5,324
19,771
3,281
19,971
2025 2024
4,887
$'000
3,412
5,435
120,032
5,377
1,077
15,537
1,772,117
82,084
-
599
1,913,641
1,757,194
1,774,604
12,280 15,216
15,275
1,847,870
107,035
1,068,171
1,774,604
706,433
928
2,112
1,035
6,425
21,498
1,756,675
5,955
1,793,808
20,145
493 342 411
56,796
1,101,825
1,847,870
746,045
2,112
138,297
1,065,684
706,433
1,772,117
993
The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 3
123122 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Statement of Changes in Equity
for the year ended 30 June 2025
Consolidated
2025
Balance as at 1 July 2024
Net result
Other comprehensive income for the year
- Increase/(decrease) in asset revaluation surplus
- Change in value of future rehabilitation costs
Other comprehensive income
Total comprehensive income for the year
Balance as at 30 June 2025
Consolidated
2024
Balance as at 1 July 2023
Net result
Other comprehensive income
- Increase/(decrease) in asset revaluation surplus
- Change in value of future rehabilitation costs
Other comprehensive income
Total comprehensive income for the year
Balance as at 30 June 2024 1,774,604 1,068,171
1,984
55,450
63,855
39,533
1,850,074
-
21
14 39,533
75,470
79
Asset
Total
revaluation
79
39,612 -
Retained
39,612
39,612
1,104,029
Asset
revaluation
$'000$'000
Retained
Total
equity
$'000
706,433
-
8,405
35,858
650,983
$'000
surplus surplus equity
746,045
14 53,466
706,433
21
55,450
1,774,604
35,858
1,068,171
-
35,858
-
surplus surplus
-
Notes
- 55,450
-
1,984
8,405
53,466
$'000
Notes
1,710,749
$'000
1,059,766
8,405
The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 4
Central Highlands Regional Council
Statement of Changes in Equity
for the year ended 30 June 2025
Council
2025
Balance as at 1 July 2024
Net result
Other comprehensive income for the year
- Increase/(decrease) in asset revaluation surplus
- Change in value of future rehabilitation costs
Other comprehensive income
Total comprehensive income for the year
Balance as at 30 June 2025
Council
2024
Balance as at 1 July 2023
Net result
Other comprehensive income
- Increase/(decrease) in asset revaluation surplus
- Change in value of future rehabilitation costs
Other comprehensive income
Total comprehensive income for the year
Balance as at 30 June 2024
Notes $'000 $'000
39,612
39,533
-
75,753
21 79
surplus
-
14
Notes
39,533
Total
1,772,117
$'000
36,141
-
equity
1,065,684
36,141
Retained
Asset
revaluation
53,466
- 8,015
14 53,466
-
55,450
1,984
1,984 -
55,450 -
21
55,450 8,015
706,433
63,465
1,065,684 1,772,117
surplus surplus
Total
$'000
equity
650,983 1,057,669
surplus
39,612
36,141
-
8,015
1,708,652
79
1,847,870
Retained
39,612
746,045 1,101,825
Asset
revaluation
706,433
$'000 $'000
The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 5
125124 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Statement of Cash Flows
for the year ended 30 June 2025
Cash flows from operating activities
Receipts from customers
Payments to suppliers and employees
Receipts:
Interest received
Rental income
Non capital grants and contributions
Payments:
Borrowing costs
Net cash inflow from operating activities
Cash Flows from investing activities
Receipts:
Proceeds from sale of property, plant and equipme
5
Grants, subsidies, contributions and donations
Payments:
Nil
Payments for financial assets
Payments for property, plant and equipment
Net cash outflow from investing activities
Cash flows from financing activities
Payments:
Repayment of borrowings
Repayments made on leases (principal only)
Cash and equivalents - beginning of the financial year
7,131
112,901
120,032
(25,253)
(594)
(565)
(6,590)
108,067
112,901
4,834
(6,025)
(37,445)
(24,659)
(51,171)
(131)
940
(62,695)
(498)
110,223
117,550
7,327
(25,157)
(6,496)
(471)
105,846
110,223
(6,025)
4,377
(51,101)
(67,186)
(67,256)
16,149
(118)
24,441
(131)
54
24,441 16,149
(118)
(24,659)
(37,447)
(62,697)
18
25
10
26
Net increase/(decrease) in cash and cash
equivalents for the year
Cash and cash equivalents - end of
financial year
Net cash inflow/(outflow) from financing
activities
62,595
54 940
178,864
(130,649)
(141,259)
193,157
48,215
Notes
69,831 61,974
(1,982)
(3,436)
69,929
(1,982)
7,051
51,241
5,994
48,163
(130,701)
178,864
51,898
2025 2024 2025
1,058 1,069
2024
Council Consolidated
$'000 $'000 $'000$'000
6,964
11,980
(3,425)
10,219
1,069
12,452
1,164
10,710
5,907
193,262
(142,021)
The above statement should be read in conjunction with the accompanying Notes and Significant Accounting Policies. page 6
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 1. Information about these financial statements
page 7
(1.a) Basis of preparation
Council is constituted under the Queensland Local Government Act 2009 and is domiciled in Australia.
These general purpose financial statements are for the period 1 July 2024 to 30 June 2025 and have been prepared
in compliance with the requirements of the Local Government Act 2009 and the Local Government Regulation
2012.
Central Highlands Regional Council (council) is a not-for-profit entity for financial reporting purposes and these
financial statements comply with Australian Accounting Standards and Interpretations as applicable to not-for-profit
entities.
These financial statements have been prepared under the historical cost convention except for the revaluation of
certain classes of property, plant and equipment.
(1.b) Basis of Consolidation
Council and its controlled entity forms the consolidated entity. The financial statements of controlled entities are
included in the consolidated financial statements where material by size or nature, from the date when control
commences until date when control ceases.
In the process of reporting the council as a consolidated entity, all transactions with its controlled entity have been
eliminated. In addition, the accounting policies of the controlled entity have been adjusted, on consolidation where
necessary, to ensure that the financial report of the consolidated entity is prepared using accounting policies that
are consistent with those of the council.
The following entity has been consolidated:
Central Highlands Development Corporation Limited:
The Central Highlands Development Corporation Limited (CHDC) was formed in 1997 with the primary objective
to facilitate projects and initiatives as the lead economic and tourism development agency for the Central Highlands
Region. The company has a Chief Executive Officer and seven other directors consisting of four councillors (one
acting as an alternate director), and three independent community members.
(1.c) New and revised Accounting Standards adopted during the year
Central Highlands Regional Council adopted all relevant revisions to accounting standards during the year, none
of these revisions had an impact on the reported financial position, performance or cash flows.
The standards revised during the year that are relevant to Council were:
AASB 101 Presentation of Financial Statements (amended by AASB 2020-1, AASB 2020-6, AASB 2022-
6, AASB 2023-3) relating to current / non-current classification of liabilities
AASB 13 Fair Value Measurement (amended by AASB 2022-10)
(1.d) Standards issued by the AASB not yet effective
The AASB has issued Australian Accounting Standards and Interpretations which are not mandatorily effective at
30 June 2025. These standards have not been adopted by Council and will be included in the financial statements
on their effective date. Where the standard is expected to have a significant impact for Council then further
information would be provided in this note.
127126 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 1. Information about these financial statements (continued)
page 8
The following list identifies all the new and amended Australian Accounting Standards, and Interpretation, that were
issued but not yet effective at the time of compiling these statements that could be applicable to Councils.
Effective for NFP annual reporting periods beginning on or after 1 January 2026
AASB 2024-2 Amendments to Australian Accounting Standards - Classification and Measurement of
Financial Instruments
Effective for NFP annual reporting periods beginning on or after 1 July 2026
AASB 17 Insurance Contracts (amended by AASB 2020-5, AASB 2023-1, AASB 2023-8 and AASB 2023-
9 Insurance Contracts in the Public Sector)
Effective for NFP annual reporting periods beginning on or after 1 January 2028
AASB 2014-10 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture
(amended by AASB 2015-10, AASB 2017-5, AASB 2023-7 and AASB 2024-4)
AASB 18 Presentation and Disclosure in Financial Statements
(1.e) Estimates and Judgements
Where necessary, judgements, estimates and assumptions have been used in preparing these financial
statements. Those that have a significant effect, or risk of causing adjustment to council's assets or liabilities relate
to:
Valuation, impairment and depreciation of Property, Plant & Equipment - Note 14
Impairment of property, plant and equipment
Provisions - Note 19
Contingent liabilities - Note 23
Financial instruments and financial liabilities - Note 28
Revenue recognition - Note 3
(1.f) Rounding and Comparatives
The financial statements are in Australian dollars and have been rounded to the nearest $1,000 or, where that
amount is $500 or less, to zero, unless otherwise stated.
Comparative information is generally restated for reclassifications, errors and changes in accounting policies unless
permitted otherwise by transition rules in a new Accounting Standard. Comparative information is prepared on the
same basis as prior year.
(1.g) Volunteer Services
Council receives volunteer services to assist with the library, gallery and information centre operations. Council has
not recognised these services in the Statement of Comprehensive Income as they would not be purchased if not
donated and they cannot be reliably measured.
(1.h) Taxation
Council is exempt from income tax, however, is subject to fringe benefits tax (FBT), goods and services tax (GST)
and payroll tax on certain activities. The net amount of GST recoverable from, or payable to, the Australian Taxation
Office is shown as an asset or liability respectively.
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 2(a). Council functions - component descriptions
The activities relating to the council's components reported on in Note 2(b) are as follows :
Office of the Chief Executive Officer (CEO)
Office of the Chief Financial Officer (CFO)
Corporate Revenue and Expenses
Communities
Waste Management
Commercial and Corporate Services
Saleyards
Airport
People, Safety and Legal
Infrastructure and Utilities
Sewerage
Water
The primary goal of this function is to ensure that the council region is a vibrant, well planned and connected
community. This function includes: corporate communications, libraries, parks and recreation facilities, planning and
development, flood mitigation, disaster management and health and environment. The oversight of the waste
management business activity is also provided by this function.
The Saleyards business activity is responsible for the provision and maintenance of saleyard facilities in
the council
region. The primary objective is to support local producers by providing efficient facilities to enable them to sell their
livestock.
Provides organisational leadership and executive oversight The objective of this function is to be open, accountable
and deliver community driven outcomes.
This function is responsible for the recognition and oversight of income and expenditure not allocated to
any other
specific function, such as general rates and corporate revenue and expenditure.
Provides professional financial and other information services across council. The objective of this function is to
provide accurate and timely information to support sound decision making and meet statutory requirements.
This function is responsible for the maintenance and construction of a high quality and effective road network for the
region. The project management and contract delivery, fleet, workshops and depots operations, and the oversight
of the water and sewerage businesses activities are also included in this function.
This business activity is responsible for the provision of water supply facilities in the region including quality
measurement, connection and treatment services. The main objective of this business activity is to support a
healthy and safe community through sustainable water supply services.
This business activity is responsible for the provision of sewerage facilities in the council region relating to
connection, collection, disposal and treatment services. The main objective of this business activity is to support a
healthy and safe community through sustainable sewerage services.
This business activity is responsible for the operation and maintenance of council's airport facilities across the
council region. The main objective of this activity is to ensure the community is serviced with commercial air travel
facilities and to enhance the accessibility and development potential of the region.
This business activity is responsible for the provision of facilities in the region relating to waste
collection. recycling,
refuse and landfills. The main objective of this activity is to protect and support the community and natural
environment by continually pursuing waste reduction, recovery and recycling initiatives.
This function provides the executive oversight of council's Airport and saleyard business activities and is
responsible for activities relating to customer service, information and communication technology, and governance.
One of the main objectives of this function is to ensure council's customer service charter is followed and quality
customer service is provided to the community.
This function provides workplace health and safety and legal and property services across council. The main
objective of this function to support safety, productivity, learning and wellness outcomes for our people.
page 9
129128 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Fi
pa
(13,947)
Net Result
23,633
395 18,166 186,694 2,201
(199,051)
5,329
(15,485)
Total Consolidated
Total Council
207,456
(183,566)
8,405 1,913,641
(186,968)
(200,915)
236,773 Total Consolidated 15,441
Total Council
from
Net Result
recurring
operations
24,602 1,570 195,160 35,858 1,957,872
recurring
operations
from
page 10
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 3. Revenue
(a). Rates, levies and charges
Revenue for rates, levies and charges are recognised upon issue of the levies within the respective rating period to
which they relate. Prepaid rates are recognised as a financial liability until commencement of the relevant rating
period.
General rates
Special rates
Water
Water consumption
Sewerage
Waste management
Total rates and utility charge revenue
Less: discounts
Less: pensioner remissions
TOTAL RATES, LEVIES AND CHARGES *
* Internal rates and charges paid on council owned properties have been eliminated
(b). Fees and charges
Revenue arising from fees and charges are recognised at the point in time when the performance obligation is
completed and the customer receives the benefit of the goods / services being provided.
The performance obligation relates to the specific services which are provided to the customers and generally
the payment terms are within 30 days of the provision of the service or in some cases, the customer is required
to pay on arrival. There is no material obligation for Council in relation to refunds or returns.
Licences granted by Council are all either short-term or low value and all revenue from licences is recognised at
the time that the licence is granted rather than the term of the licence.
Revenue from infringements is recognised on issue of infringment notice after applying the expected credit loss
model relating to impairment of receivables for initial recognition of statutory receivables.
Cemetery Fees
Building and development fees
Infringements
Licences and registrations
Hall Charges
Ranger Services
Resource Recovery and Waste Management Fees
Other fees and charges
TOTAL FEES AND CHARGES
13
453
154,661
106
18
1,391
1,572
2025 2024
10,519
10,852
9,673
1,392
Notes
7,684 7,184
160,764
86
1,391
1,572
123
4,314
452
137
147,080
6,537
147,080
9,673
10,852
(6,727)
3,426
11,575
10,717
137
Consolidated
113,007
$'000$'000
117,184
20242025
7,684
10,717
(854)
(854)
Council
$'000$'000
113,007 117,184
(1,080)
91
12,212
11,575
1,392 3,426
91
(1,080)
9
123
9
4,364
12,212
7,184
(6,912)
10,519
160,764
(6,912)
(6,727)
6,753
495
81
81
154,661
152,772
6,495
152,772
510
6,811
13
86
38 18
106
4,314
4,364
38
page 11
131130 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 3. Revenue (continued)
(c). Sales revenue
Council generates sales revenues from contracts for road and earthworks (sale of contract and recoverable works)
and from the airport and saleyards businesses (sale of goods and major services).
Revenue from the sale of goods and major services is recognised at the point in time that the customer obtains
control of the goods which is usually at delivery. Revenue from major services is recognised when the service is
rendered.
Contract revenue is recognised by reference to the stage of completion of the contract activity based on costs
incurred at the reporting date. Where consideration is received in advance it is included as a contract liability
and is recognised as revenue in the period when the work is performed. The contract work carried out is not
subject to retentions and there were no contracts in progress at the balance date.
Revenue from contracts and recoverable works relates predominately to Department of Transport and Main Roads
contracts and generally comprises a recoupment of material costs together with an hourly charge for use of
equipment and employees.
Rendering of services
Department of Transport and Main Roads contracts
Total sale of services
Sale of goods
Airport charges
Saleyard services
Total sale of goods
TOTAL SALES REVENUE
Council
1,823 1,823
$'000
11,345
11,377
24,545 25,682
12,540
14,628
2025
11,054
2025
11,345 11,345
14,628
11,054
$'000
12,540
11,345
2,088
13,200
24,545
Notes
2,088
$'000
11,054
Consolidated
25,682
11,377
2024 2024
$'000
13,200
11,054
page 12
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 3. Revenue (continued)
(d) Grants, subsidies, contributions and donations
Grant income under AASB 15 Revenue from Contracts with Customers
Where grant income arises from an agreement which is enforceable and contains sufficiently specific performance
obligations then the revenue is recognised when control of each performance obligations is satisfied. The
performance obligations vary in each agreement. Payment terms vary depending on the terms of the grant, cash
is received upfront for some grants and on the achievement of certain payment milestones for others.
Each performance obligation is considered to ensure that the revenue recognition reflects the transfer of control
and within grant agreements there may be some performance obligations where control transfers at a point in
time and others which have continuous transfer of control over the life of the contract.
Where control is transferred over time, revenue is recognised using either costs or time incurred.
Grant income under AASB 1058 Income for Not-for-profit Entities
Assets arising from grants in the scope of AASB 1058 are recognised at the asset's fair value when the asset is
received. Council considers whether there are any related liability or equity items associated with the asset which
are recognised in accordance with the relevant accounting standard. Once the assets and liabilities have been
recognised then income is recognised for any remaining asset value at the time the asset is received.
Capital grants
Where council receives funding under an enforceable contract to acquire or construct a specified item of property,
plant and equipment which will be under completion, revenue is recognised as and when the obligation to construct
or purchase is completed in accordance with AASB 1058.
For construction projects, this is generally as the construction progresses in accordance with costs incurred.
Donations and contributions
Where assets are donated or purchased for significantly below fair value, the revenue is recognised when the asset
is acquired and controlled by council. Donations and contributions are generally recognised on receipt of the asset
since there are no enforceable performance obligations.
Physical assets contributed to council by developers in the form of road works, stormwater, water and wastewater
infrastructure and parks equipment are recognised as revenue when the development becomes "on maintenance"
(i.e. when council obtains control of the assets and becomes liable for any ongoing maintenance) and there is
sufficient data in the form of drawings and plans to determine the approximate specifications and values of such
assets.
$'000
Council
$'000
2024 2025
$'000
2024
$'000
2025
Consolidated
Notes
page 13
133132 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 3. Revenue (continued)
(d) Grants, subsidies, contributions and donations
(continued)
(i) Operating
General purpose grants
State government subsidies and grants
Commonwealth government subsidies and grants
Other grants, contributions and donations
TOTAL RECURRENT GRANTS, SUBSIDIES,
CONTRIBUTIONS AND DONATIONS
(ii) Capital
Capital revenue includes grants and subsidies received which are tied to specific projects for the replacement or
upgrade of existing non-current assets and/or investment in new assets. It also includes non-cash contributions
which are usually infrastructure assets received from developers.
State government subsidies and grants
Commonwealth government subsidies and grants
Donations from third parties at fair value
Contributions - infrastructure charges
Other non-government contributions
TOTAL CAPITAL GRANTS, SUBSIDIES,
CONTRIBUTIONS AND DONATIONS
Consolidated
14,969 2,201
2025 2024
43 43
14,092
161 2,539
6,545
506
161
18,166
474
18,166
4,431 400
261
$'000
14,092
34
257
$'000
7,595
24,602
7,595
2,539
$'000
400
8,639
12,154
Notes
15,441
2024
261
474
586 548
8,639
24,602
1,710
583
586
Council
257
92
548
596
4,431
6,545
2025
12,154
596
$'000
page 14
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 3. Revenue (continued)
(d) Grants, subsidies, contributions and donations
(continued)
(iii) Timing of revenue recognition for grants, subsidies, contributions and donations
Consolidated
Council
Note 4. Interest and other income
(a). Interest received
Interest received from term deposits
Interest received from financial institutions
Interest from overdue rates and utility charges
Other interest and investment revenue
TOTAL INTEREST RECEIVED
(b). Other income
Proceeds of sale of land held for inventory
Other income
TOTAL OTHER INCOME
Proceeds of the sale of land held as inventory are recognised once the sale contract has settled. The cost of the
land sold is disclosed in Note 7 Materials and services and the value of the remaining stock in hand in Note 12
inventories. For 2025, the net profit on sale was $26,662 (2024: $10,907).
3
1,480 1,775
1,504
Notes
1,090
5,825
133
1,776
100
492
$'000
5,994
122
Operating grants, subsidies, contributions and
donations
Operating grants, subsidies, contributions and
donations
RevenueRevenue
18,220
over time
$'000
2,044
19,749
Capital revenue relating to grants for assets controlled
by Council
at a point in
476
2024
14,965
19,749
recognised
14,493
Capital revenue relating to grants for assets controlled
by Council
at a point in
1,553
$'000
4,853
157
$'000 $'000
Revenue
103
1,377
271
20,264
over time
100
2025
19,818
time
492
5,293
2024
time
$'000
2024
Council
157
Revenue
19,346
Consolidated
recognised
$'000
1,505
271
103
4,853
(54)
1,090
-
3
6,964
(54)
recognised
7,051
recognised
1,380
-
1,477
476
20,226
5,380
122
5,907
133
20,225 19,773
5,738
2025
18,220
2025
$'000
page 15
135134 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 5. Other capital income
(a) Gain / loss on disposal of non-current assets
Gain/(loss) on disposal of non-current assets
(b) Provision for Rehabilitation of Council owned closed Landfill Sites
(c) Other
Recognition of assets not previously recognised
TOTAL CAPITAL INCOME
Note 6. Employee benefits
Wages and salaries
Councillors remuneration
Annual, sick and long service leave entitlements
Superannuation
Staff employed through agencies
Other employee related expenses
Less: capitalised employee expenses
TOTAL EMPLOYEE BENEFITS
Councillor remuneration represents salary, and other allowances paid in respect of carrying out their duties.
(724)
2025
Council
411
2024
354
1,570
Less: carrying value of disposed property,
plant and equipment
(55)
940
$'000 $'000
-
1,000
$'000
1,000
14
Notes
2024
1,000
2025
Proceeds from the disposal of property, plant and
equipment
(55)
Net change in discount rate, restoration dates
and future cost
(93)
2024
354 450
$'000
50,103
3,097
51,712
769
50,235
5,232
53,208
-
216
36,798
$'000
50,906
8 -
3,538
53,713
37,964
1,570
7,232
769
7,304
5,369
450
(109)
-
$'000$'000
Consolidated
1,000
216
(39)
2024
$'000
(724)
54
(39)
940
2025
54
216
Council
19 -
450
395
354 450
53,246
793
Consolidated
(2,001)
(2,302)
37,951
7,345
354
3,478 3,148
216
5,567
36,643
7,245
793
5,720
24
(2,302)
-
51,448
2025
55,247
(2,001)
8
54,604
Notes
52,302
51,709
page 16
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 6. Employee benefits (continued)
Additional information:
Total Council employees at the reporting date:
Elected members
Administration staff
Depot and outdoors staff
Total full time equivalent employees
(excluding elected members)
Note 7. Materials and services
Administration and general expenses
Bulk water supply
Electricity and gas supplies
External service providers - consultants and contractors
External service providers - trade services
External plant hire costs
Fleet operating expenses
Grants, sponsorships and donations
Insurance costs
Legal expenses
Rents and royalties
Repairs, maintenance and other expenses
Telecommunication expenses
Cost of Goods Sold – Land held as inventory
Councillor expenses - councillors' fees
TOTAL MATERIALS AND SERVICES
Total audit fees quoted by the Queensland Audit Office relating to the Council's 2024-25 financial statements
are $190,000 (2024: $185,000).
The cost of goods sold - Land held as inventory, represents the cost of the land sold during the year. The proceeds
of sales is recognised as sales revenue once the contract has settled. The value of the stock on hand is disclosed in
Note 12 Inventories.
1,425
211 202
5,408
2024
19
$'000
2025
88
$'000
1,874
1,537
244
4,387
2,543
2,900
200
510
9,352
4,327
1,310
89
2,963
9,540
3,524
$'000
2024
471 424 439 416
1,310
211 202
Consolidated
6,714
Council
83,036 80,273
19
2,630
2,340
Actual/FTE
186 182
228 214
2024
Actual/FTE
285 242 279 255
9 9
2025
9 9
2025
Notes
42,777
1,843
2025
Consolidated
Actual/FTE
186 182
9 9 9 9
Actual/FTE
263
2,771
1,537
3,524
2,773
2,963
3,245
2,456
3,385
1,729 2,116
4,327
Council
185 190
2024
$'000
244
5,405
7,898
1,425
-
465 437
2,476
4,387
341
43,688
222
79,524 81,739
Audit of annual financial statements by the Auditor-
General of Queensland
2,900
2,362
2,547
44,511
3,385
247 214
8,109
341
515
98
510
Information technology - software, licences, services
and hardware
Notes
294
-
458 416
43,230
89
1,128
6,718
200
212
page 17
137136 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 8. Finance costs
Bank charges
Impairment of receivables and bad debts written off
Interest on leases
Unwinding of discount on provisions:
- Rehabilitation of quarry sites
TOTAL FINANCE COSTS
Note 9. Capital expenses
(a) Provision for rehabilitation of Quarries (gravel pits) on land not controlled by Council
(b) Loss on write off of capital assets
Site improvements
Buildings
Road and bridge network
Water
Sewerage
Airport
Plant and equipment
Office furniture and fittings
Saleyards
Work in progress
TOTAL CAPITAL EXPENSES
67
13
13,947
1,150
-
69
2025
3,123
2024
121
709
1
302
11,087
300
8,499
709
378
1,041
1
296
29 -
8,499
486
2,439
-
1,186
47
2,439
300
47
Council
4,408 2,820
45
121
345
2024
$'000
1,641
$'000
Council
799
2025
-
15,485
9
15,472
285
13
277
13,947
$'000
3,123
114
25 18
53
2,839
2025
114
2025 2024
$'000
2024
25
-
642
18
799
67
13 13
345
9
1,150
296 1,133
15,472
486
67
285
-
29
Net change in discount rate, restoration dates
and future cost for Quarry liability
11,087
1,041
1,186
277
378
67
19
$'000 $'000
1,641
-
Consolidated
72
-
$'000
Change in PV over time
- Rehabilitation of refuse sites
13,880
19
302
Finance costs charged by the Queensland Treasury
Corporation
Notes
16
Notes $'000
4,432
19
642
13,880
1,133
Consolidated
15,485
page 18
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 10. Cash, cash equivalents and financial assets
Council holds most cash in at call capital guaranteed cash fund accounts with the Queensland Treasury
Corporation (QTC). Some cash is also held with Council's transactional banker, Westpac, in normal
business accounts.
Cash and cash equivalents
Cash at bank and on hand
Deposits at call
Financial assets - current
Term deposits
TOTAL CURRENT FINANCIAL ASSETS
The term deposit investment is a fixed term investment realisable within twelve months. This is held at fixed rates
with the Capricornian bank, which is rated A1- based on Standard & Poors agency ratings. Likelihood of a credit
failure is assessed as remote.
Maturity of this investment is 365 days and the deposit bears an interest rate of 4.0%.
Council is exposed to credit risk through its investments in the Queensland Treasury Corporation (QTC) Cash Fund
and QTC Working Capital Facility. The QTC Cash Fund invests in a wide range of high credit rated counterparties and
deposits are capital guaranteed. Working Capital Facility deposits have a duration of one day and the likelihood of a
counterparty not having capacity to meet its financial commitments is low.
QTC working capital facility
Used
Unused
Facility limit
Restricted and internally allocated cash and cash equivalents
Unrestricted cash
Cash and cash equivalents
Term deposit investments
Less: externally imposed restrictions on cash
Unrestricted cash
Cash assets are subject to a number of external restrictions that limit amounts available for discretionary or
future use. External restrictions relating to cash and cash equivalents and term deposit investments include:
(39,206)
3,281
112,901 120,032
3,281
15,000
1,901
2025
78,752
15,000
-
113,504
3,281
Council
4,178
108,322
$'000
2024
113,372
116,182
110,223
Consolidated
2024
113,372
2,579
$'000$'000
120,962
2025
110,322
(44,692)
Notes
6,660
$'000
BALANCE PER STATEMENT OF
FINANCIAL POSITION AND STATEMENT
OF CASH FLOWS
3,281
117,550
3,412
-
120,032 110,223 112,901
(44,692)
76,270
-
123,444
- 15,000
- - -
-
15,000
74,298
3,412
76,976
3,412
117,550
3,412
(39,206)
page 19
139138 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 10. Cash, cash equivalents and financial assets (continued)
(i) Externally imposed expenditure restrictions at the reporting date relate to
the following cash assets:
Unspent grants, subsidies, and contributions
Prepaid rates and charges from ratepayers
Developer infrastructure charges
Mine funded works
Council also maintains internal allocations of cash that are not restricted and are for discretionary use.
Trust funds
In accordance with the Local Government Act 2009 and Local Government Regulation 2012 , a separate trust
bank account and separate accounting records are maintained for funds held on behalf of outside parties. Funds
held in the trust account on behalf of outside parties may include those funds from the sale of land for arrears in
rates, deposits for the contracted sale of land, security deposits lodged to guarantee performance and unclaimed
monies paid into the trust account by council.
Council performs only a custodian role in respect of monies held in the trust account. As the monies cannot be
used for council purposes they are not considered revenue and are not brought to account in the financial
statements, as council has no control over the assets.
Trust funds held for outside parties
Monies collected or held on behalf of other entities
Security deposits
2,249 2,183
2025
1,667
516
1,803 1,667
39,206
2,249
14,416
2,183
1,803
446
$'000
2024
20,308
44,692
446
13,927
Consolidated
4,312
2,969
17,998
2,969
20,308
17,998
2024
13,927
2,960
4,312 7,008
$'000
Council
2,960
2025
Notes $'000$'000
516
Total externally imposed restrictions on cash
assets
7,008
44,692
14,416
39,206
page 20
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 11. Receivables
Settlement of receivables is required within 30 days from the invoice date and no interest is charged on the
outstanding amount. Interest is charged on outstanding rates and utility charges at a rate of 8.00% per annum in
2025. (2024 - 8.00%).
There is a concentration of credit risk for rates debtors due to the geographical concentration of mining and
agriculture in the region.
Debts are regularly assessed for collectability and allowance is made, where appropriate, for impairment. All
known bad debts were written off at 30 June 2025. If an amount is recovered in a subsequent period it is
recognised in the statement of comprehensive income. Note 29
provides a detailed discussion on credit risk. Council
applies normal credit protection procedures prior to providing goods or services to minimise credit risk.
Current
Rateable revenue and utility charges
Other debtors
Total
less: Provision for impairment
Less: loss allowance
TOTAL CURRENT RECEIVABLES
Non-current
Other debtors
TOTAL NON-CURRENT RECEIVABLES
Accounting policies - grouping
When council has no reasonable expectation of recovering an amount owed by a debtor and has ceased
enforcement activity, the debt is written-off directly by reducing the receivable against the loss allowance. If the
amount of the debt written off exceeds the loss allowance, the excess is recognised as an impairment loss.
As shown in the table below, council has identified two distinct groupings of receivables, statutory charges and
other debtors and relevant judgements in relation to expected credit loss has been made for each group.
172 160 172 160
172 172 160
(246)
Council
19,971
9,791
160
Consolidated
(246)
2025
10,469
2024
20,024
9,784
2024
Notes
10,233
2025
(679)
10,469
19,771
(679)
19,971
$'000
20,650 20,650
$'000
10,233
$'000
20,017
19,778
10,181
$'000
10,181
page 21
141140 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 11. Receivables (continued)
Statutory charges includes rates and charges receivables. Council has the power under the provisions of the
Local Government Act 2009 to sell the property to recover any defaulted rates receivables, which protects
council against credit risk in the case of defaults. Therefore the expected credit loss is considered immaterial.
Impairment of rates and charges will only occur if arrears are deemed to be greater than the proceeds council
would receive from the sale of the respective property.
Other debtors includes grants payable by State and Commonwealth governments and their agencies. A credit
enhancement exists as these payments are effectively government guaranteed and both the State and
Commonwealth governments have high credit ratings, accordingly council determines the level of credit risk
exposure to be immaterial. Council does not calculate expected credit loss for grants.
Movement in accumulated impairment losses is as follows:
Opening balance at 1 July
Add
Additional impairments recognised
Less
Impairment debts written off during the year
Balance at the end of the year
Disclosure - credit risk exposure and impairment of receivables
The maximum exposure to credit risk at balance date for receivables is the gross carrying amount of those
assets. No collateral is held as security.
Council uses a provision matrix to measure the expected credit losses on statutory charges and other debtors.
Loss rates are calculated separately for groupings with similar loss patterns. The calculations reflect historical
observed default rates calculated using credit losses experienced on past transactions from the last 6 years for
each group. Loss rates are based on actual credit loss experience over the past 6 years, current conditions
and the Council's view of economic conditions over the expected lives of the receivables. Council has
determined there are five material groupings for measuring expected credit losses based on a combination of
their statutory status, Council's policies and procedures, sale of services and goods, and risk default profiles
of these revenue streams.
In Council's statements after reviewing macro economic conditions, Council reached the conclusion that
forwards looking conditions indicated no foreseeable expected deviations from historically calculated ratios,
thus no forward looking adjustments were made.
Expected credit loss assessment
Council uses an allowance matrix to measure the expected credit losses of trade receivables from individual
customers. The calculations reflect historical observed default rates calculated using credit losses experienced
on past transactions. Loss rates are based on actual credit loss experience, current conditions and council's
view of economic conditions over the expected lives of the receivables.
89
246
502
(522)
(522)
502 679
89 670
246
679
(493)
679
670
679
Notes $'000$'000
(493)
20242025
Council
2024 2025
$'000
Consolidated
$'000
page 22
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 11. Receivables (continued)
Consolidated
Ageing
Statutory charges
Current
1-30 days
31-60 days
61-90 days
90+ days
Total
Other debtors
Current
1-30 days
31-60 days
61-90 days
90+ days
Total
Consolidated
Ageing
Statutory charges
Current
1-30 days
31-60 days
61-90 days
90+ days
Total
Other debtors
Current
1-30 days
31-60 days
61-90 days
90+ days
Total
388
100.00%
313
7,886
Closing
balance
-
100.00%
100.00%
Historical
probability
of default
2024
100.00%
100.00%
-
Lifetime
expected
credit loss
62
2,578
100.00%
2024
2,865
134
0.03%
47
100.00%
100.00%
0.01%
601
2024
100.00%
0.08%
100.00%
-
190
8,334
100.00% 612
100.00%
1.80%
66
Historical
probability
of default
Closing
balance
0
2025
1.80%
0.01%
%
Lifetime
expected
credit loss
100.00%
2025 2025
0.10%
1,191
100.00%
%
100.00%
36 2.50%
7
2024
100.00%
4,029 0.10%
%$'000
19,956
$'000%
7
2.50%
100.00%
4
3.00%8,003
161
2
Loss given
default
270
2025
$'000
3.00%
10,233
0.01%
100.00%
0
2
83
0.03%
100.00%
7
-
0
Loss given
default
-
-
100.00%0.08%
$'000
2,160
100.00%
7
85
153
100.00%
0.01%
-
-
1
-
-
613 3,703
100.00%
100.00%
page 23
143142 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 12. Inventories
Inventories for internal use are valued at cost and adjusted when applicable for any loss of service potential.
Land purchased by council for development and sale is valued at the lower of cost and net realisable value.
Proceeds from the sale of this land is recognised as sales revenue on the signing of a valid unconditional
contract of sale.
Current inventories
(a) Inventories held for sale
Saleyards stock
(b) Inventories held for internal use
Stores and materials
TOTAL CURRENT INVENTORIES
Note 13. Other assets
Current
GST recoverable
Prepayments
TOTAL CURRENT OTHER ASSETS
Non-current
Prepayments
TOTAL NON-CURRENT OTHER ASSETS
1,348 1,371
82
2025
4,887
$'000
4
$'000
6,848
Consolidated
9,535
1,682
5,640
Notes
2025 2024 2024
Water charges not yet levied
$'000
Consolidated
3,983
$'000
Notes
(c) Land purchased for development and
sale
$'000
Consolidated Council
2024
51
Council
2024
3,488 3,488
51 82
82
2025
3,983
1,370
51
1,370
$'000
1,346
1,348 1,371 1,346
$'000
51
82
2025
10,144
1,614
$'000
6,848
12
1,554
2,341
4
12 12
12
4
5,411 5,435 4,910
5,640
1,598
9,529
2,336 1,654
Council
1,553
4
10,100
page 24
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
Financial Statements 2018
page xx
145144 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
page xx
Financial Statements 2018
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
Financial Statements 2018
page xx
147146 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
Financial Statements 2018
page xx
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 14. Property, plant and equipment (continued)
(a) Recognition
Items treated as an expense in the year of acquisition are:
- Property, plant and equipment with a total value less than $5,000.
- Information and computer technologies (ICT) plant and equipment assets with a total value of less than $1,000.
- Infrastructure and building assets with a total value of less than $10,000.
(b) Measurement
(c) Depreciation
Where an item of capital expenditure relates to a network asset and has a future economic benefit, then it will be
recognised as an asset regardless of the threshold. Network assets are defined as assets as they are
interconnected and rely on each other to provide a service. All other items of property, plant and equipment are
capitalised where their cost exceeds the respective threshold and they provide a future economic benefit.
Land under the road network within the council area that has been dedicated and opened for public use under the
Land Act 1994 or the Land Title Act 1994 is not controlled by council but is controlled by the state pursuant to the
relevant legislation. This land is not recognised in these financial statements.
Each class of property, plant and equipment is stated at cost or fair value less, where applicable, any accumulated
depreciation and accumulated impairment loss.
Acquisitions of assets are initially recorded at cost, which is determined as the fair value of the assets given as
consideration plus costs incidental to the acquisition, including freight, architect's fees and engineering design fees
and all other establishment costs.
Property, plant and equipment received in the form of physical contributions, are recognised as assets and
revenues at fair value by council valuation where that value exceeds the recognition thresholds for the respective
asset class. Fair value is the price that would be received to sell the asset in an orderly transaction between market
participants at the measurement date.
Direct labour and materials and an appropriate proportion of overheads incurred in the acquisition or construction of
assets are treated as capital expenditure. Assets under construction are not depreciated until they are completed
and commissioned, at which time they are reclassified from work in progress to the appropriate property, plant and
equipment class.
Land and road formation is not depreciated as it has an unlimited useful life. Other classes of assets are
depreciated on a straight-line basis so as to write-off the net cost of each depreciable asset, less its estimated
residual value, progressively over its estimated useful life to the council. Management believe that the straight-line
basis appropriately reflects the pattern of consumption of these assets.
page 29
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 14. Property, plant and equipment (continued)
(c) Depreciation
(continued)
(d) Impairment
(e) Valuation
Each non-current physical and intangible asset and group of assets is assessed for indicators of impairment
annually. If an indicator of possible impairment exists, council determines the asset's recoverable amount. Any
amount by which the asset's carrying amount exceeds the recoverable amount is recorded as an impairment loss.
The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.
An impairment loss is recognised immediately in the Statement of Comprehensive Income, unless the asset is
carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset
against the asset revaluation surplus of the relevant class to the extent available.
Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised
estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount
that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of
an impairment loss is recognised as income unless the asset is carried at a revalued amount, in which case the
reversal of the impairment loss is treated as a revaluation surplus increase.
Council's valuation policies and procedures are determined after assessment and consideration of information
provided by personnel within council with appropriate skills and experience specific to a particular asset. They are
reviewed annually taking into consideration an analysis of movements in fair value and other relevant information.
Non-recurring fair value measurements are made at the point of reclassification by a registered valuer.
Non-current physical assets measured at fair value are revalued, where required, so that the carrying amount of
each class of asset does not materially differ from its fair value at the reporting date. This is achieved by engaging
independent, professionally qualified valuers to determine the fair value for each class of property, plant and
equipment assets at least once every 3 to 5 years. This process involves the valuer physically sighting a
representative sample of council assets across all asset classes and making their own assessments of the
condition of the assets at the date of inspection.
Where assets have separately identifiable components that are subject to regular replacement, these components
are assigned useful lives distinct from the asset to which they relate. Any expenditure that increases the originally
assessed capacity or service potential of an asset is capitalised and the new depreciable amount is depreciated
over the remaining useful life of the asset to the council.
page 30
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 14. Property, plant and equipment (continued)
(e) Valuation
(continued)
In accordance with AASB 13 fair value measurements are categorised on the following basis:
- Fair value based on quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1)
- Fair value based on inputs that are directly or indirectly observable for the asset or liability (level 2)
- Fair value based on unobservable inputs for the asset and liability (level 3)
On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount of the
asset and any change in the estimate of remaining useful life. Separately identified components of assets are
measured on the same basis as the assets to which they relate.
The table on the following page categorises fair value measurements as either level 2 or level 3 in accordance with
AASB 13. Council does not have any assets measured at fair value which meet the criteria for categorisation as
level 1.
The fair values of the assets are determined using valuation techniques which maximise the use of observable
data, where it is available, and minimise the use of entity specific estimates. If all significant inputs required to fair
value an asset are observable, the asset is included in level 2. If one or more of the significant inputs is not based
on observable market data, the asset is included in level 3. This is the case for council infrastructure assets, which
are of a specialist nature for which there is no active market for similar or identical assets. These assets are valued
using a combination of observable and unobservable inputs.
Council's policy is to recognise transfers in and out of the fair value hierarchy levels as at the end of the reporting
period. There were no transfers between levels during the year.
In the intervening years, council uses internal engineers to assess the condition and cost assumptions associated
with all property, plant and equipment assets, the results of which are considered in combination with the table of
indices sourced from an independent professionally qualified valuation firm. Together these are used to form the
basis of a management valuation for infrastructure asset classes in each of the intervening years.
In the intervening years, management may also engage an independent professionally qualified valuation firm, to
perform a "desktop" valuation. A desktop valuation involves management providing updated information to the
valuer regarding additions, deletions and changes in assumptions such as useful life and condition rating. The
valuer then determines suitable indices which are applied to each of the asset classes.
page 31
151150 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
153152 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
Central Highlands Regional Council
Notes to the Financial Statements
Note 14. Property, plant and equipment
155154 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 15. Contract balances
(a) Contract assets
Current
Contract assets
TOTAL CURRENT CONTRACT ASSETS
(b) Contract liabilities
Current
TOTAL CURRENT CONTRACT LIABILITIES
Revenue recognised that was included in the contract liability balance at the beginning of the year
Funds to construct Council controlled assets
Total revenue recognised
Satisfaction of contract liabilities
The contract liabilites in relation to capital grants relate to funding received prior to the work being performed
since revenue is recognised as Council constructs the assets. Council expects to recognise the contract liability
as income within the next 1-5 years.
Note 16. Leases
Council as a lessee
2025 2024
$'000 $'000
2024
15,216
12,280 12,280
12,280
736
15,216
2025
Council has a number of leases in place over buildings and land.
5,066 736
Notes $'000
5,377
5,377
5,066
2024 2025
15,216
5,324
2025
5,377
2024
$'000
15,216
Council
5,066 5,066
736
Consolidated
5,377
12,280
5,324 5,324
5,324
736
Plant and equipment:
Council has a lease with Water Rentals Pty Ltd, to access and use the UF 2000A – Ultrafiltration Plant at Capella
Water Treatment Plant, Queensland. The lease is for 2 years commencing 8th of February 2024 to 7th February
2026. There is no renewal option on the lease, however a renewal option may be considered should both parties
render it necessary in the future.
Funds received upfront to construct Council controlled
assets
page 36
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 16. Leases (continued)
Council controlled entity as a lessee
The term of the lease that CHDC has on the office building is for more than ten years.
Recognition and measurement
2025
Buildings:
Council has a lease with the Department of Agriculture, Fisheries and Forestry (DAFF), to access and use their
Emerald training facility as an Emergency Management control centre. The lease is for two years commencing from
1 January 2024 to 31 December 2025. There is a renewal option from 1 January 2026 to 31 December 2027
subject to mutual agreement and the signing of a formal Deed of Variation by both parties.
20252024
Council has a lease agreement with Fulton Hogan Industries Pty Ltd, to access land and buildings for the purpose
of a works depot. The lease is for a period of three years commencing from 1 May 2023 to 30 April 2026, with an
option to extend (1 years x 2).
$'000
Notes $'000
2024
The right-of-use asset is measured using the cost model where cost on initial recognition comprises: the lease
liability, initial direct costs, prepaid lease payments, estimated cost of removal and restoration, less any lease
incentives received and is depreciated over the lease term on a straight-line basis and assessed for impairment in
accordance with the impairment of asset accounting policy.
The lease liability is initially recognised at the present value of the remaining lease payments at the commencement
of the lease. The discount rate is the rate implicit in the lease, however where this cannot be readily determined,
council’s incremental borrowing rate for a similar term with similar security is used.
Subsequent to initial recognition, the lease liability is measured at amortised cost using the effective interest rate
method. The lease liability is re-measured whenever there is a lease modification, or change in estimate of the
lease term or index upon which the lease payments are based.
Where the lease liability is re-measured, the right-of-use asset is adjusted to reflect the re-measurement.
$'000
Council has a lease with the Australian Agricultural College Corporation, to access and use land as a driver training
facility. The lease is for twenty five years commencing from 1 July 2022 to 30 June 2035 with an option to extend
(25 years x 1).
Land:
Council has a lease agreement with the Emerald Jockey Club Inc, to access and sublet a multi-purpose sporting
venue at the Emerald Racecourse. The lease is for a period of five years commencing from 1 July 2020 to 31
December 2025, with an option to extend (5 years x 2).
Central Highlands Development Corporation Limited (CHDC), is a controlled entity of council and has a lease
agreement on a building located in Egerton Street Emerald which it uses as an office. Where CHDC assesses that
an agreement contains a lease, a right of use asset and lease liability is recognised on inception of the lease.
CHDC does not have separate lease and non-lease components for any class of assets and has accounted for
lease payments as a single component.
$'000
page 37
157156 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 16. Leases (continued)
Exceptions to lease accounting
Leases at significantly below market value/Concessionary leases
Right of use assets
Consolidated
Opening balance
Depreciation charge
Balance at 30 June 2025
Opening balance
Additions to right-of-use assets
Depreciation charge
Balance at 30 June 2024
Notes $'000 $'000 $'000 $'000
-
Council and CHDC have applied the exceptions to lease accounting for both short-term leases (i.e. leases with a
term of less than or equal to 12 months) and leases of low-value assets. Payments associated with these leases
are recognised as an expense on a straight-line basis over the lease term and are expensed to the profit and loss
as incurred.
Council and CHDC have elected to measure the right of use asset arising from any concessionary leases at cost
which is based on the associated lease liability at initial recognition.
32
114 1,312
32
- 677
-
(141)
(326)
-
(140)
677
- 435 - - 435
-
294
1,044
2024
- - 943 215 1,158
-
(282)
(499)
Plant &
Equipment
Plant &
Equipment
Buildings
Land and site
improvements
Total
294 1,779
$'000
$'000
2025
$'000
$'000
$'000
-
2025 20242025 2024
191 1,294
191
(77)
(491)
1,779
(24)
-
- 154
-
1,294 -
Adjustments to right-of-use assets due to
lease variations
Adjustments to right-of-use assets due to
lease variations
page 38
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 16. Leases (continued)
Council
Opening balance
Additions to right-of-use assets
Depreciation charge
Balance at 30 June 2025
Opening balance
Additions to right-of-use assets
Depreciation charge
Balance at 30 June 2024
Lease liabilities
Classified as:
Current lease liability
Non-current lease liability
Total lease liabilities
- - 427
-
(140)
(205)
(77)
(422)
- -
2025
Plant &
Equipment
Buildings
Land and site
improvements
Total
-
191 1,341
2025
- 154 698 114 966
47 -
642 215
-
2024
-
(413)
435
Notes
421 493
Council
1,327
$'000 $'000
1,339
- 294 856 191 1,341
- 435
- - 677 - 677
-
(141)
(248)
(24)
$'000
$'000
$'000
$'000
$'000
-
- 294 856
-
Consolidated
342
Adjustments to right-of-use assets due to
lease variations
2025 2024 2025 2024
$'000
906 1,324 599
1,817
411
47
$'000
Adjustments to right-of-use assets due to
lease variations
941
928
page 39
159158 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 16. Leases (continued)
The table below shows the maturity analysis of the lease liabilities based on contractual cashflows and therefore
the amounts will not be the same as the recognised lease liability in the statement of financial position.
Consolidated
Lease liabilities
Lease liabilities
Council
Lease liabilities
Lease liabilities
Liabilities not recognised - extension options
Amounts included in the statement of comprehensive income related to leases
2025 2024 2025 2024
Notes $'000 $'000 $'000 $'000
373
572 1,173 429
2024
481 762 252 1,495
For building leases, extension options which can be exercised at council's discretion are included. At each reporting
date council assesses whether it is reasonably certain that the extension options will be exercised based on current
operations and strategy.
The following amounts have been recognised in the statement of comprehensive income for leases where council
is the lessee.
481
2025
373 461 231 1,065 941
1,339
461
452 768 231 1,451 1,327
2024
572 1,173 429 2,174 1,817
1,817
2025
452 768 231 1,451 1,327
< 1 year
1 to 5 years
> 5 years
Total
Total per
statement of
financial
position
$'000
$'000
1,339
2,174
$'000
1,065 941 231
762 252 1,495
$'000
$'000
page 40
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 16. Leases (continued)
Amounts included in the statement of comprehensive income related to leases
Expenses
Depreciation of right-of-use assets
Interest expense on lease liabilites
Net expense relating to leases
Council as a lessor
Operating leases
Where Council retains the risks and rewards relating to a lease, the lease is classified as an operating leases.
Assets classified as investment property
Rent from investment and other property is recognised as income on a periodic straight line basis over the lease term
Total operating lease income (rental income)
$'000
571 560
499
45
2024
$'000 $'000
Rental income (excluding variable lease
payments not dependent on an index or rate) 1,069 1,058 1,069 1,058
475 458
72
Consolidated Council
2025
1,058
20242025
$'000
491 422
69 53
413
1,058 1,069 1,069
page 41
161160 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 17. Payables
Creditors are recognised when goods and services are received, at the amount owed. Amounts owing are
unsecured and are generally settled on 30 day terms.
Current
Creditors and accruals
Accrued wages and salaries
Prepaid rates and charges
Other entitlements
Accrued lease interest
TOTAL CURRENT PAYABLES
Non-current
Other entitlements
TOTAL NON-CURRENT PAYABLES
The following sets out the liquidity risk in relation to the above creditors and accruals and represents the
remaining contractual cash flows at the end of the reporting period. Liquidity risk is the risk that council will
encounter difficulty in meeting the objectives associated with its financial liabilities.
0 to 1 year
Total contractural outflows
16,450 12,359 16,388
12,448 16,450 12,359 16,388
10,633
7,008
$'000
4,312
14,506
20,145 21,498
20
2024
14,466
Consolidated
2025
758
16
7,008
2024
Council
20
14 17
14 14
16
$'000
10,722
4,312
Notes
1,726 1,944
$'000
17
1,922
$'000
1,726
14
21,561
2025
782
20,234
17
758 782
12,448
17
page 42
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 18. Borrowings
Current
Loans - Queensland Treasury Corporation
TOTAL CURRENT BORROWINGS
Non-current
Loans - Queensland Treasury Corporation
TOTAL NON-CURRENT BORROWINGS
Reconciliation of loan movements for the year
Loans - Queensland Treasury Corporation
Opening balance at beginning of financial year
Principal repayments
Book value at end of financial year
The QTC loan market value at the reporting date was $43,332,769 and represents the value of the debt if repaid at
that date. No assets have been pledged as security by the council for any liabilities, however, all loans are
guaranteed by the Queensland Government.
The expected final repayment dates vary from 15 December 2028 to 15 June 2041 and interest rates range from
1.61% to 6.62%. Principal and interest repayments are made quarterly in arrears.
63,755
Consolidated
$'000 $'000
39,566
2024
76,205
45,521 70,180
(6,025)
70,180
6,425
39,566
5,955
63,755
(24,659)
76,205
39,566
70,180
$'000
5,955
(24,659)
Notes
2025
$'000
(6,025)
2025 2024
5,955
Council
6,425 5,955
6,425
6,425
63,755 39,566
45,521
63,755
70,180
page 43
163162 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 19. Provisions
(a) Long service leave
(b) Sick leave
2025
Council
2025
Consolidated
The value of the liability is calculated using current pay rates and projected future increases in those rates and
includes related employee on-costs.
Where employees have met the prerequisite length of service and council does not have an unconditional right to
defer the liability beyond 12 months, long service leave is classified as a current liability. Otherwise it is classified as
non-current.
The estimates are adjusted for the probability of the employee remaining in council's employment or other
associated employment which would result in council being required to meet the liability. Adjustments are then
made to allow for the proportion of the benefit earned to date, and the result is discounted to present value. The
provision is discounted using the Commonwealth Bond yield rates published by the Reserve Bank of Australia.
A liability for sick leave is recognised in accordance with the council's Enterprise Bargaining Certified Agreement
2024-2027 (Certified Agreement). The liability is measured as the present value of the estimated future cash
outflows in respect of leave accrued by employees during the prerequisite length of service, up to the reporting
date.
20242024
Sick leave will only be payable on termination of an employees' employment or death, where the prerequisite length
of service has been met.
Where employees have met the prerequisite length of service, sick leave will be classified as a current liability.
Otherwise the liability will be classified as non-current.
A liability for long service leave is measured as the present value of the estimated future cash outflows to be made
in respect of services provided by employees up to the reporting date.
The value of the liability is calculated using current pay rates and projected future increases in those rates and
includes related employee on-costs. This estimate is then adjusted for the rates stipulated in the Certified
Agreement, which are based on years of service at the council and the pre-amalgamated former shires. This
estimate is adjusted for the probability of employees remaining in council's employment which would result in
council being required to meet the liability.
page 44
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 19. Provisions (continued)
(c) Provision for annual leave
(d) ESP approvals
(e) Property restoration
(i) Refuse sites
The calculation of this provision requires assumptions such as application of environmental legislation, site closure
dates, available technologies and engineering cost estimates. These uncertainties may result in future actual
expenditure differing from amounts currently provided. Because of the long-term nature of the liability, the most
significant uncertainty in estimating the provision is the costs that will be incurred.
All annual leave is classified as a current liability as employees are presently entitled to receive the accrued balance
on termination.
Council Consolidated
A provision is made for the cost of restoration in respect of refuse sites and quarries where it is probable council will
be liable, or required, to incur such a cost on the cessation of use of these facilities.
The provision is measured at the expected cost of the work required, discounted to current day values using the
interest rates attaching to Commonwealth Government guaranteed securities with a maturity date corresponding to
the anticipated date of the restoration.
20242024
Approvals under the Economic Stimulus Policy (ESP) provide a rebate on application fees and infrastructure
charges. These rebates are to be reimbursed once the applicant meets all conditions of the associated
development approval. A provision is made for the total cost of approved incentives to reserve the approved funds
before the incentive is paid.
2025
A provision for annual leave is recognised and amounts are expected to be settled within 12 months are calculated
on current wage and salary levels and include related employee on-costs.
The interest rates attaching to Commonwealth Government guaranteed securities at the reporting date are used to
discount the estimated future cash outflows to their present value.
Further adjustments are then made to allow for the proportion of the benefit earned to date, and the result is then
discounted to present value.
The refuse sites are situated on council controlled land. The provision represents the present value of the
anticipated future costs associated with the closure of these sites, decontamination, and monitoring of historical
residues and leaching on these sites. Council has 3 active (open) sites and 9 inactive (closed) landfill sites.
2025
The provisions recognised for restoration are reviewed at least annually and updated based on the facts and
circumstances available at the time.
page 45
165164 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 19. Provisions (continued)
(ii) Quarry sites (gravel pits)
Current
Annual leave
Long service leave
Sick leave
ESP Approvals
Quarry rehabilitation
Refuse sites
TOTAL CURRENT PROVISIONS
Non-current
Long service leave
Quarry rehabilitation
Refuse restoration
Make good at end of lease
TOTAL NON-CURRENT PROVISIONS
This provision relates to gravel pits that council has custodianship of. Although council doesn't have control of the
land it has a legal obligation to undertake the restoration work of these pits. The provision represents the present
value of the anticipated future costs associated with the closure of the pits, reclamation and rehabilitation of the site.
The provision recognised for the gravel pit rehabilitation is reviewed at least annually and updated based on the
facts and circumstances available at the time.
508
11,839
567
3,611
1,347
5,039
3,724
15,639
30
14,495
$'000
1,420
55
3,815
5,055
927
4,933
1,347
616
Consolidated
-
15,305
-
10,482
14,365
15,275
11,670
14,495
567
548
-
15,537
-
566 508
55
402
-
402
3,586
4,977
-
1,420
616 927
10,613
Council
2025 2024 2025 2024
Notes $'000 $'000 $'000
494
30
548
14,365
page 46
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 19. Provisions (continued)
Details of movements in provisions:
Quarry rehabilitation
Balance at beginning of financial year
Additional provision
Increase in provision due to unwinding of discount
Increase/(decrease) due to change in future costs
Balance at end of financial year
Refuse sites
Balance at beginning of financial year
Additional provision
Amounts used
Balance at end of financial year
Quarry rehabilitation
This is the present value of the estimated cost of restoring the quarry site, under the State Government
environmental regulation, to a useable state at the end of its useful life which is expected to be 2050.
Refuse restoration
This is the present value of the estimated future cost of restoring both the active (open) and inactive (closed) refuse
sites, in accordance with State Government environmental regulations, at the end of their lives, including end of life sit
closure and post-closure maintenance obligations.
Increase/(decrease) in provision due to
change in future costs
Increase in provision due to unwinding of
discount
-
(21)
202 459 202 459
(119)
(38)
(119)
(38)
- 21 - 21
-
-
(21)
14,495 14,932 14,495 14,932
642 799 642
(1,281)
(2,427)
(1,281)
(2,427)
548 457 548 457
14,932 16,101 14,932 16,101
799
73 31 73 31
25 18 25 18
457 446 457 446
112 - 112
2024
Notes
Consolidated
2025
$'000$'000$'000 $'000
2024
Council
2025
Increase/(decrease) in provision due to change in
discount rate
Increase/(decrease) in provision due to change in
discount rate
page 47
167166 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 20. Other liabilities
Other liabilities represents the advance waste levy payments received by council from the Department of
Environment, Tourism, Science and Innovation. The payments are for the financial years out to 2026-27.
Current
Waste levy refund received in advance
Other liabilities
TOTAL CURRENT OTHER LIABILITIES
Non-current
Waste levy refund received in advance
TOTAL NON-CURRENT OTHER LIABILITIES
The current liability represents the 2025-26 payment and the non-current liability represents the 2026-27 payment
received in advance.
2,112 1,077 2,112
993
1,035 993 1,035 993
$'000
Council Consolidated
$'000$'000
1,077
-
1,077 2,112
-
$'000
Notes
2025
2,112
-
1,090 993
1,077
2025 2024
1,035
2024
55
page 48
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 21. Asset revaluation surplus
(i) Movements in the asset revaluation surplus were as follows:
Balance at beginning of financial year
Land
Site improvements
Buildings
Road and bridge network
Resource Recovery
Saleyards
Water
Sewerage
Airport
Land and improvements (site improvements)
Movements total
Balance at end of financial year
(ii) Asset revaluation surplus analysis:
Land
Site improvements
Buildings
Road and bridge network
Resource Recovery
Saleyards
Water
Sewerage
Airport
Balance at end of financial year
Net adjustment to non-current assets at end of period
to reflect a change in:
16,373
91,996 95,671
1,506 1,273 1,506 1,273
2,476
91,996
427,659
-
-
176
243
-
-
95,671
1,267 9,293
133,509
21,044 16,373 21,044
11,555 13,140 11,555
120,261 133,509 120,261
-
-
176
243
569 2,490
3,675
-
-
176
243
21,802 20,535 21,802 20,535
17,191 19,667 17,191
444,032 427,659 444,032
17,805 17,236 17,805 17,236
13,140
1,267 9,293
746,045 706,433 746,045 706,433
79 1,984 79 1,984
19,667
746,045 706,433 746,045 706,433
39,612 55,450 39,612 55,450
6,063 3,675 6,063
13,248 6,709 13,248 6,709
6,594 2,476
569 2,490
6,594
706,433 650,983 706,433 650,983
2024
Where a class of assets is decreased on revaluation, that decrease is offset first against the amount remaining in
the asset revaluation surplus in respect of that class. Any excess is treated as an expense. When an asset is
disposed of, the amount reported in surplus in respect of that asset is retained in the asset revaluation surplus and
not transferred to retained surplus.
The asset revaluation surplus comprises adjustments relating to changes in the value of property, plant and
equipment that do not result from the use of those assets. Net incremental changes in the carrying value of classes
of non-current assets since their initial recognition are accumulated in the asset revaluation surplus.
$'000
Change in value of future rehabilitation costs:
The closing balance of the asset revaluation surplus is
comprised of the following asset categories:
Notes
2025 2024
243
$'000 $'000 $'000
Consolidated Council
176
2025
page 49
169168 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 22. Commitments for expenditure
(a) Contractual commitments
Contractual commitments at end of financial year but not recognised in the
financial statements are as follows:
Aquatic Centre management agreements
Showgrounds caretaker agreements
Information Communication Technology agreements
Other contracts
Waste and recycling contracts over 10 years
Sunwater raw water agreements
(b) Capital commitments
(exclusive of GST)
Commitment for the construction of the following assets contracted for at the
reporting date but not recognised as liabilities:
Plant and equipment
Office furniture and fittings
Airport
Buildings and Site improvements
Infrastructure (Road network, Water and Sewerage)
Total commitments
These expenditures are payable as follows:
Within the next year
Later than one year and not later than 5 years
Total Payable
3,061
9,611
5,368
$'000
666
933
4,192
6,672 489 6,672 489
9,710
3,129
979
- 283
Council
-
4,192
979
16,150
$'000
5,737
20,548
1,021
28,936
56,799
36 -
3,061
9,638
3,129
$'000
2025
Consolidated
1,299
$'000
57,384
933
21,083 21,083
36
-
14,485
9,611
283
56,799
16,150
1,299
9,638
1,021
14,485
14,485
1,020
14,485 20,548
13,465 10,838
20,548
666
13,465
1,020
20,548
10,838
57,384
5,368
5,737
2024
9,710
29,933 28,936 29,933
Notes
20242025
page 50
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 23. Contingent liabilities
Details and estimates of maximum amounts of contingent liabilities are as follows:
Local Government Mutual
The Council is a member of the local government mutual liability self-insurance pool, LGM Queensland. In the
event of the pool being wound up or it is unable to meet its debts as they fall due, the trust deed and rules
provide that any accumulated deficit will be met by the individual pool members in the same proportion as their
contribution is to the total pool contributions in respect to any year that a deficit arises.
The latest audited financial statements are as at 30 June 2024 reported an accumulated surplus and it is not
not anticipated any liability will arise.
Local Government Workcare
The Council is a member of the Queensland local government worker's compensation self-insurance scheme,
Local Government Workcare. Under this scheme the Council has provided an indemnity towards a bank
guarantee to cover bad debts which may remain should the self insurance licence be cancelled and there was
insufficient funds available to cover outstanding liabilities. Only the Queensland Government’s workers
compensation authority may call on any part of the guarantee should the above circumstances arise. The
Council's maximum exposure to the bank guarantee is $2,037,066 (2024: $1,873,025).
Legal Matters
Council is subject to claims that arise as a result of the operations of Council. Council has not provided for
any amounts to date in relation to these claims on the basis that it has been assessed as immaterial or that
it cannot be reliably estimated at reporting date. Information in respect of individual claims have not been
disclosed in accordance with AASB 137 Provisions, Contingent Liabilities and Contingent Assets on the
basis that Council considers such disclosures would seriously prejudice the outcome of the claims.
Note 24. Superannuation - regional defined benefit fund
Council
$'000$'000
Council contributes to the Brighter Super Regional Defined Benefits Fund (the scheme), at the rate of 12% for each
permanent employee who is a defined benefit member.
This rate is set in accordance with the Brighter Super trust deed and may be varied on the advice of an actuary.
The Regional Defined Benefits Fund is a complying superannuation scheme for the purpose of the Commonwealth
Superannuation Industry (Supervision) legislation and is also governed by the Local Government Act 2009 . The
scheme is managed by the LGIAsuper trustee as trustee for LGIAsuper trading as Brighter Super.
Consolidated
$'000$'000
page 51
171170 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 24. Superannuation - regional defined benefit fund (continued)
Other superannuation contributions for employees 5,417 5,075
37 52 37 52
$'000
Consolidated
113
Superannuation contributions made to the Regional
Defined Benefits Fund
5,720
$'000 $'000
Other superannuation contributions paid for elected
members
2024
The most significant risks that may result in Brighter Super increasing the contribution rate on the advice of the
actuary are:
No changes have been made to the prescribed employer contributions which remain at 12% of employee salary or
wages and there are no known requirements to change the rate of contributions.
The next triennial actuarial review is not due until 1 July 2027.
Council may be liable to the scheme for a portion of another local governments’ obligations should that local
government be unable to meet them, However the risk of this occurring is extremely low and in accordance with the
Brighter Super trust deed changes to council's obligations will only be made on the advice of an actuary.
The last completed actuarial assessment of the scheme as required under Superannuation Prudential Standard
160 was undertaken as at 1 July 2024. The actuary indicated that “At the valuation date of 1 July 2024, the net
assets of the scheme exceeded the vested benefits and the scheme was in a satisfactory financial position as at
the valuation date." The measure of vested benefits represents the value of benefit entitlements should all
participating employees voluntarily exit the scheme.
5,232 5,567
Council
105 113 105
Council is not aware of anything that has happened since that time that indicates the assets of the scheme are not
sufficient to meet the vested benefits, as at the reporting date.
Investment risk - the risk that the scheme's investment returns will be lower than assumed and additional
contributions are needed to fund the shortfall.
Salary growth risk - the risk that wages or salaries will rise more rapidly than assumed, increasing vested benefits
to be funded.
5,570
2024
$'000
2025
5,213
5,369
Total superannuation contributions paid by
Council for employees
Notes
6
The scheme is a pooled defined benefit plan and it is not in accordance with the deed to allocate obligations, plan
assets and costs at the council level.
Any amount by which the scheme is over or under funded may affect future contribution rate obligations, but has
not been recognised as an asset or liability of the council.
2025
page 52
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 25. Reconciliation of net result for the year to net cash inflow (outflow)
from operating activities
Net result
Non-cash items
Depreciation and amortisation
Other capital movements
Interest paid on leases
Investing and development activities
Net (profit)/loss on disposal of assets
Capital grants and contributions
Other Capital income
Capital expenses
Changes in operating assets and liabilities:
(Increase)/decrease in receivables
Increase/(decrease) in provision for doubtful debts
(Increase)/decrease in inventories
(Increase)/decrease in contract assets
(Increase)/decrease in other assets
Increase/(decrease) in payables
Increase/(decrease) in contract liabilities
Increase/(decrease) in employee leave entitlements
Increase/(decrease) in other provisions
Increase/(decrease) in other liabilities
Net cash provided from/(used in) operating
activities from the statement of cash flows
72
13,947
69 45
46,611
55
(18,166)
(24,602)
(216)
8
Impairment of receivables and bad debts written
off
5
114
(12,225)
177
(450)
524
(53)
(4,233)
(53)
(4,233)
(601)
(563)
15,485
(1,710)
(3,092)
(433)
46,493
(433)
(24,602)
(1,354)
69,929
Consolidated
35,858
51,359
$'000
2025 2024
-
(11)
-
$'000
8,405
14 & 16
16
$'000
45,093
667
8
Unwinding of discount rates on reinstatement
provisions
53
667
Notes
817
36,141
(269)
525 341
643
15,485
(216)
343
52,098
(657)
13,947
3,361
(1,354)
645 638
(12,225)
(3,076)
(1,324)
818 780
(657)
(2,936)
61,974
(276)
69,831
(1,350)
(912)
(238)
(235)
62,595
(1,158)
(1,158)
10,655
3d
817
52,212
(912)
(6,014)
(6,085)
5
9
14,176
(2,936)
14,176
(938)
177
(993)
(1,677)
(450)
3,371
2025 2024
(18,166)
$'000
8,015
39
114
51,264
Council
643
44,999
(11)
10,558
page 53
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 26. Reconciliation of liabilities arising from finance activities
Consolidated
Borrowings
Lease Liability
Borrowings
Lease Liability
Council
Borrowings
Lease liabilities
Borrowings
Lease liabilities
policy
Non-cash
As at
changes
76,205
30-Jun-24
$'000
$'000
70,180
1,339
71,519
policy
accounting
Change in
-
(430)
71,997
30-Jun-23
-
accounting
Cashflows
46,848
As at
30-Jun-24
changes
70,180 -
$'000
(24,659)
(25,104)
32
(6,025)
$'000
70,180
1,111 71,997
-
Change in
accounting changesAs at As at
$'000
30-Jun-25
$'000
Non-cash
(24,659)
$'000 $'000
(522)
-
(25,181)
Cashflows
32
77,411 -
Change in
1,111
30-Jun-24 policy
-
1,817
70,180
$'000
-
accounting As at
$'000
30-Jun-24
$'000
Non-cash
$'000
47
$'000
(6,525)
45,521
-
-
(445)
$'000
1,327
As at
45,521
$'000
(500)
policy Cashflows
$'000
$'000
changes
As at
As at
30-Jun-23
1,206
(6,025)
-
-
$'000
-
Change in
Cashflows
$'000
76,205
658
-
1,817
$'000
1,111
30-Jun-25
-
76,863
1,339
46,462
Non-cash
47
941
1,111 71,519
(6,455)
-
page 54
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 27. Events after the reporting period
Events that occur after the reporting date of 30 June 2025, up to and including the date when the
financials statements are "authorised for issue" have been taken into account in preparing these
statements.
Council has adopted the date of receipt of the Auditor's Report as the appropriate "authorised for issue"
date relating to these General Purpose Financial Statements.
Accordingly, the "authorised for issue" is the date the Auditor's Report is signed.
Events that occur after the reporting date represent one of two types:
(i) Events that have provided evidence of conditions that existed at the reporting date
These financial statements (and the figures therein) incorporate all adjusting events that provided
evidence of conditions that existed at 30 June 2025.
Council did not identify any material or significant adjusting events.
(ii) Events that have provided evidence of conditions that arose after the reporting date
These financial statements (and figures therein) do not incorporate any non adjusting events that have
occurred after 30 June 2025 and which are only indicative of conditions that arose after 30 June 2025.
Council is did not identify any material or significant non adjusting events.
page 55
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 28. Financial instruments and financial risk management
(a) Financial assets and financial liabilities
Council has exposure to the following risks arising from financial instruments; (i) interest rate risk, (ii) credit risk, and
(iii)
liquidity risk.
This note provides information (both qualitative and quantitative) to assist statement users evaluate the significance
of financial instruments on the Council's financial position and financial performance, including the nature and extent
of risks and how the Council manages these exposures.
Financial risk management
Council is responsible for the establishment and oversight of the risk management framework, together with
developing and monitoring risk management policies.
Council does not enter into derivatives.
Credit risk
Council
Investments in financial instruments are required to be made with QTC or similar state/commonwealth bodies or
financial institutions in Australia, in line with the requirements of the Statutory Bodies Financial Arrangements Act
1982 .
Council's risk management policies are established to identify and analyse the risks faced, to set appropriate limits
and controls and to monitor these risks and adherence against limits. Council aims to manage volatility to minimise
potential adverse effects on the financial performance of council.
Credit risk is the risk of financial loss if a counterparty to a financial instrument fails to meet its contractual
obligations. These obligations arise principally from the council's investments and receivables from customers.
Exposure to credit risk is managed through regular analysis of credit counterparty ability to meet payment
obligations. The carrying amount of financial assets represents the maximum credit exposure.
$'000$'000
Consolidated
$'000
No collateral is held as security relating to the financial assets held by council.
$'000
The following table represents the maximum exposure to credit risk based on the carrying amounts of financial
assets at the end of the reporting period:
Council's Audit and Risk Committee oversees how management monitors compliance with council's risk
management policies and procedures and reviews the adequacy of the risk management framework in relation to
the risks faced by council. The Audit Committee is assisted in its oversight role by internal audit who undertake
regular reviews of risk management controls and procedures.
page 56
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 28. Financial instruments and financial risk management (continued)
Financial assets
Cash and cash equivalents
Receivables - rates and water
Receivables - other
Term deposit investments
Equity investment
Other credit exposure
Guarantee
Total financial assets
Liquidity risk
Market risk
Sensitivity
2024
Liquidity risk is the risk that the council will encounter difficulty in meeting the obligations associated with its financial
liabilities that are settled by delivering cash or another financial asset.
Council is exposed to liquidity risk through its normal course of business and through its borrowings with QTC and
other financial institutions. The liquidity risk in relation to payables at note 17 and for borrowings at note 18.
Council manages its exposure to liquidity risk by maintaining sufficient cash deposits and undrawn facilities, both
short and long term, to cater for unexpected volatility in cash flows.
These facilities and detailed information in relation to liquidity risk are disclosed in note 10 (Cash and cash
equivalents). Council does not have any overdraft facilities at the reporting date.
117,550
146,187
Notes
11 & 13
17,081
Detailed information on credit risk in relation to the above financial assets can be found at the note specified above.
Market risk is the risk that changes in market prices, such as interest rates, will affect the council's income or the
value of its holdings of financial instruments.
3,412
153,955
6 8
Council has access to a mix of variable and fixed rate funding options through QTC so that interest rate risk can be
minimised. These facilities are disclosed in note 18.
Sensitivity to interest rate movements is shown for variable financial assets and liabilities based on the carrying
amount at reporting date.
11 & 13
112,901
15,821 17,081
10
110,223
11,359
3,412
143,332
6
2024
15,821
$'000
23
12,126
3,281
8
2,037 1,873
11,387 12,303
10
2,037 1,873
Consolidated
151,445
3,281
20252025
$'000 $'000
Council
$'000
120,032
page 57
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 28. Financial instruments and financial risk management (continued)
Consolidated
QTC cash funds - at variable
Other investments
QTC loans - at fixed
Net
QTC cash funds - at variable
Other investments
QTC loans - at fixed
Net
Council
QTC cash funds - at variable
Other investments
QTC loans - at fixed
Net
QTC cash funds - at variable
Other investments
QTC loans - at fixed
Net 1,116
In relation to the QTC fixed rate loans, these are financial instruments at fixed interest rates which are carried at
amortised cost and are not subject to interest rate sensitivity.
(33)
(34)
-
(34)
(1,136)
1,103
3,412
- -
41,423
(1,083)
1,134
(1,168)
(1,116)
1,083
33
(33)
33
(1,168)
(1,168)
-
1,136
34
1,168
1,134
2024
1,116
- -
1,083
-
(1,083)
-
(1,134)
-
113,372
(1,103)
-
1,103
33
(34)
(1,103)
33
(33)
(45,521)
Net carrying
2024
108,322
71,263
(70,180)
2025
The following interest rate sensitivity analysis depicts what effect a reasonably possible change in interest rates
(assumed to be 1%) would have on the profit and equity, based on the carrying values at the end of the reporting
period. The calculation assumes that the change in interest rates would be held constant over the period.
(33)
43,423
110,322
-
-
Effect on net result
$'000
3,281
113,372
34
(1,136)
71,263
1,136
-
(70,180)
amount
(1,134)
1,134
-
(45,521)
3,412
-
2025
34
$'000 $'000
1,134
34
1% increase 1% decrease 1% increase 1% decrease
$'000 $'000
(34)
-
(1,134)
(1,134)
(1,116)
3,281
1,168
(1,168)
1,168 1,168
Effect on equity
page 58
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 28. Financial instruments and financial risk management (continued)
(b) Fair value
The fair value of trade and other receivables and payables is assumed to approximate the value of the original
transaction, less any allowance for impairment.
The following table shows the carrying amounts and fair values of financial assets and financial liabilities, including
their levels in the fair value hierarchy. It does not include fair value information for financial assets and financial
liabilities measured at amortised cost if the carrying amount is a reasonable approximation of fair value.
Consolidated
Financial assets
QTC cash funds
Other investments
Total financial assets
Financial liabilities
Loans - QTC
Total financial liabilities
Council
Financial assets
QTC cash funds
Other investments
Total financial assets
Financial liabilities
Loans - QTC
Total financial liabilities
116,784 113,603 116,784 113,603
18 45,521 70,180 43,333 66,096
10 113,372 108,322 113,372 108,322
10 3,412 3,281 3,412 3,281
45,521
70,180 43,333 66,096
116,784 111,603 116,784 111,603
18
45,521
Carrying value Fair value
2025 2024 2025 2024
70,180 43,333 66,096
Notes $'000 $'000 $'000 $'000
10 113,372 110,322 113,372
10 3,412 3,281 3,412 3,281
110,322
45,521 70,180 43,333 66,096
QTC applies a book rate approach in the management of debt and interest rate risk, to limit the impact of market
value movements to clients' cost of funding. The book value represents the carrying value based on amortised
cost using the effective interest method.
The fair value of borrowings with QTC is based on the market value of debt outstanding. The market value of a
debt obligation is the discounted value of future cash flows based on prevailing market rates and represents the
amount required to be repaid if this was to occur at balance date. The market value of debt is provided by QTC
and is discussed below and disclosed in note 18.
page 59
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 29. National competition policy
Business activities to which the code of competitive conduct is applied
Council applies the code of competitve conduct to the following activities:
Aerodrome
Sewerage
Water
Waste
Saleyards
The following activity statements are for activities subject to the competitive code of conduct:
Community service obligations
Less: expenditure
Surplus/(deficit)
Description of CSO's provided to business activities:
Activities
Airport
Saleyards
This requires the application of full cost pricing (FCP), identifying the cost of community service obligations (CSO),
and addressing the advantages and disadvantages of public ownership within the particular activity. FCP has been
adopted for the Water, Sewerage, and Waste businesses, as they are classified as significant business activities
under local government legislation.
The CSO value is determined by council, and represents an activities cost which would not be incurred if the
primary objective of the activities was to make a profit. Council provides funding from general revenue to the
business activity to cover the cost of providing non-commercial community services or costs deemed to be CSO's
by council.
Airport
2025
$'000
-
12,321
281
12,602
(8,427)
4,175
Revenue for services provided to the
Council
Revenue for services provided to
external clients
$'000
26,458 12,187
(9,783)
(2,260)
(1,846)
$'000
281
11,795
(10,855)
Provision of community airstrip facilities to the general public in
outlying smaller communities.
365
Provision of community saleyard facilities to the general
public.
Waste
Saleyards
(28,304)
2,012
(168)
CSO description
1,332
Water
2,092
-
Sewerage
-
1,727
365
$'000 $'000
2025 2025 2025 2025
Actual
11,049
-
11,765
-
22,677
746
$'000 $'000
3,781 422
page 60
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 30. Transactions with related parties
(a) Subsidiaries (ie. entities and operations controlled by Council)
The following transactions occurred between council and its controlled entity:
Total
There were no wages or allowances paid to councillors or council staff who sit on the board of these companies.
(b) Other related parties
Details of transactions between council and other related parties are disclosed below:
Other related parties include the close family members of KMP, any entities controlled, or jointly controlled, by KMP
or their close family members. Close family members include a spouse, child and dependent of a KMP or their
spouse.
2,117 2,115
Central Highlands
Development
Corporation Limited
(CHDC)
All funding support given to the controlled entity was agreed to by council for the 2024-2025 financial year.
Contributions, donations,
grants and subsidies paid Other amounts paid Amounts received
2025 2024
$000 $000
2,115 2,117 - 1
- 1 1 2
2025 2024
$000 $000
$'000 $'000
Council has one controlled entity which is detailed in note (1.b). The results of this entity is included with council to
form the consolidated entity.
2025 2024
$000 $000
1 2
2019
page 61
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 30. Transactions with related parties (continued)
(b) Other related parties
(continued)
Total
(c) Outstanding balances at 30 June 2025
Employee expenses for close family members
of key management personnel
Fees and charges charged to entities controlled
by key management personnel.
Grants provided to entities controlled by key
management personnel
Purchase of materials and services from
entities controlled by key management
(i) All close family members of KMP are employed through an arm’s length process and remunerated in accordance
with the award for their respective roles. As at 30 June 2025, Council employed 439 staff members, with no
employees identified as close family members of KMP during the reporting period. In the prior year, two staff
members employed by Council were close family members of a Councillor who held office at that time.
(ii) Fees and charges levied to entities controlled by KMP are conducted on an arm's length basis, in accordance
with the fees and charges register formally adopted by Council. During the current reporting period, no such fees or
charges were levied. however, in the prior year, fees and charges were disclosed relating to transactions with
Councillors who held office at that time.
(iii) Grants provided to entities controlled by KMP were made on an arm's length basis, in accordance with the
formal assessment procedures adopted by council.
(iv) Materials and services purchased from entities controlled by KMP are conducted on an arm's length basis and
in the normal course of council's operations. During the current reporting period, no materials and services were
purchased from such entities. However, in the prior year, materials and services were disclosed relating to
transactions involving Councillors who held office at that time.
75 1,164 75 1,164
- 557
- 230 - 230
30(b)(i)
30(b)(ii)
30(b)(iii)
- 214 - 214
73 163 73 163
557 -
Receivables balances - more than 90
days overdue 30(c)(i)
$000
(i) KMP may incur rental charges for the provision of staff housing and statutory charges, including rates and animal
registration, in the normal course of their relationship with council. These transactions are conducted on terms no
more favourable than those available to the general public, and outstanding balances at year-end are subject to
council’s standard recovery practices.
4 -
Consolidated Council
Ref
Notes
2025 2024 2025 2024
$000 $000 $000 $000
30(b)(iv)
Payables
Balance at
30 June
2025
Receivables
Balance at
30 June
2025
$000
Executive Reimbursement expenses
30(b)(v)
2 - 2 -
(v) The executive remuneration reimbursements disclosed for the current reporting period, relate to work-related
expenses which were considered appropriate to disclose for transparency. Other expense reimbursements paid to
KMP during the year have not been disclosed, as they were deemed to be routine and essential to the duties
associated with the respective roles.
page 62
Central Highlands Regional Council
Notes to the Financial Statements
for the year ended 30 June 2025
Note 30. Transactions with related parties (continued)
(d) Key management personnel
Transactions with key management personnel
KMP include the Mayor, Councillors, Chief Executive Officer and the executive leadership team.
Transactions with KMP, in the form of compensation paid for 2024-25, comprises:
Short-term employee benefits
Long-term employee benefits
Post-employment benefits
Total
Detailed remuneration disclosures for KMP are provided in council's annual report.
3,944
Consolidated Council
2025 2024
$000 $000
3,578 3,535
378 354
2019
$'000 $'000
3,944 3,986 3,986
2024
$000
3,535
354 378
55 30 55 30
2025
$000
3,578
page 63
183182 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
General Purpose Financial Statements
for the year ended 30 June 2025
Management Certificate
for the year ended 30 June 2025
These general purpose financial statements have been prepared pursuant to sections 176 and 177 of
the Local Government Regulation 2012
(the Regulations) and other prescribed requirements.
In accordance with Section 212(5) of the Regulation, we certify that:
(i)
the prescribed requirements of the
Local Government Act 2009
and
Local Government Regulations
2012
for the establishment and keeping of accounts have been complied with in all material respects;
and
(ii)
the general purpose financial statements, as set out on pages 2 to 63, present a true and fair view,
in accordance with Australian Accounting Standards, of the Council's and the Consolidated Entity
transactions for the financial year and financial position at the end of the year.
Janice Moriarty
Aaron Johansson
MAYOR
CHIEF EXECUTIVE OFFICER
page 64
28/10/2025
28/10/2025
To the Councillors of Central Highlands Regional Council
Report on the audit of the financial report
Opinion
I have audited the accompanying financial report of Central Highlands Regional Council (the
council) and its controlled entity (the group).
The financial report comprises the statements of financial position as at 30 June 2025, the
statements of comprehensive income, statements of changes in equity and statements of
cash flows for the year then ended, notes to the financial statements including material
accounting policy information and the certificate given by the Mayor and Chief Executive
Officer.
In my opinion, the financial report:
a) June 2025,
and of their financial performance for the year then ended; and
b) complies with the Local Government Act 2009, the Local Government Regulation 2012 and
Australian Accounting Standards.
Basis for opinion
I conducted my audit in accordance with the Auditor-General Auditing Standards, which
incorporate the Australian Auditing Standards. My responsibilities under those standards are
further described in the section of
my report.
I am independent of the council and group in accordance with the ethical requirements of the
Code of Ethics for
Professional Accountants (including Independence Standards) (the Code) that are relevant
to my audit of the financial report in Australia. I have also fulfilled my other ethical
responsibilities in accordance with the Code and the Auditor-General Auditing Standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my opinion.
Other information
The councillors are responsible for the other information.
year ended 30 June 2025
thereon.
Central Highlands
Regional Council annual report for the year ended 30 June 2025 was the current year
financial sustainability statement, current year financial sustainability statement - contextual
ratios (unaudited), the unaudited long-term financial sustainability statement and annual
report.
185184 chrc.qld.gov.au
Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
My opinion on the financial report does not cover the other information and accordingly I do
not express any form of assurance conclusion thereon. However, as required by the Local
Government Regulation 2012, I have formed a separate opinion on the current year financial
sustainability statement.
In connection with my audit of the financial report, my responsibility is to read the other
information and, in doing so, consider whether the other information is materially
inconsistent with the financial report and my knowledge obtained in the audit or otherwise
appears to be materially misstated.
If, based on the work I have performed, I conclude that there is a material misstatement of
this information, I am required to report that fact. I have nothing to report in this regard.
Responsibilities of the councillors for the financial report
The councillors are responsible for the preparation of the financial report that gives a true
and fair view in accordance with Local Government Act 2009, the Local Government
Regulation 2012 and Australian Accounting Standards, and for such internal control as the
councillors determine is necessary to enable the preparation of the financial report that is
free from material misstatement, whether due to fraud or error.
The councillors are also responsible for assessing the to continue as a going
concern, disclosing, as applicable, matters relating to going concern and using the going
concern basis of accounting unless it is intended to abolish the council or to otherwise cease
operations of the group.
My objectives are to obtain reasonable assurance about whether the financial report as a
whole is free from material misstatement, whether due to fraud or error, and to issue an
assurance, but is not a guarantee that an audit conducted in accordance with the Australian
Auditing Standards will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on
the basis of this financial report.
A further description of my responsibilities for the audit of the financial report is located at the
Auditing and Assurance Standards Board website at:
https://www.auasb.gov.au/auditors_responsibilities/ar3.pdf
Report on other legal and regulatory requirements
In accordance with s. 40 of the Auditor-General Act 2009, for the year ended 30 June 2025:
a) I received all the information and explanations I required
b) I consider that, the prescribed requirements in relation to the establishment and keeping
of accounts were complied with in all material respects.
Prescribed requirements scope
The prescribed requirements for the establishment and keeping of accounts are contained in
the Local Government Act 2009, any other Act and the Local Government Regulation 2012.
The applicable requirements include those for keeping financial records that correctly record
and explain the transactions and account balances to enable the
preparation of a true and fair financial report.
29 October 2025
Jacques Coetzee Queensland Audit Office
as delegate of the Auditor-General Brisbane
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Current Year Financial Sustainability Statement
for the year ended 30 June 2025
Measures of financial sustainability
Council's performance at 30 June 2025 against key financial ratios and targets.
Liquidity
1. Unrestricted cash expense coverage ratio
x 12
The unrestricted cash expense cover ratio is an indicator of the unconstrained liquidity available to a council to meet
ongoing and emergent financial demands, which is a key component to solvency. It represents the number of months
a council can continue operating based on current monthly expenses.
Operating Performance
2. Operating surplus ratio
Operating result
Total operating revenue
The operating surplus ratio is an indicator of the extent to which operating revenues generated cover operational
expenses. Any operating surplus would be available for capital funding or other purposes.
3. Operating cash ratio
Operating result add depreciation and amortisation add finance costs
Total operating revenue
The operating cash ratio is a measure of council's ability to cover its core operational expenses and generate a cash
surplus excluding depreciation, amortisation, and finance costs.
Target Consolidated
2021-25
5 Yr Av.
2025
Council
Actual5 Yr Av.
2021-25
Tier 4 Actual
2025
> 4
months 8.47
3.04%> 0% 11.22% 3.12%
28.94%
Total operating expenditure less depreciation and amortisation
less finance costs
N/A 8.30 N/A
11.39%
> 0% 36.96% 29.63% 37.15%
Total cash and equivalents add current investments add
available ongoing QTC working capital limit less externally
restricted cash
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Central Highlands Regional Council
Current Year Financial Sustainability Statement
for the year ended 30 June 2025
Asset management
4. Asset sustainability ratio
Capital expenditure on replacement of infrastructure assets (renewals)
Depreciation expenditure on infrastructure assets
The asset sustainability ratio approximates the extent to which the infrastructure assets managed by a council are
being replaced as they reach the end of their useful lives.
5. Asset consumption ratio
Written down replacement cost of depreciable infrastructure assets
Current replacement cost of depreciable infrastructure assets
The asset consumption ratio approximates the extent to which council's infrastructure assets have been consumed
compared to what it would cost to build a new asset with the same benefit to the community.
Debt servicing capacity
6. Leverage ratio
Book value of debt
The leverage ratio is an indicator of a council's ability to repay its existing debt. It measures the relative size of the
council's debt to its operating performance.
Note 1 - basis of preparation
The current year financial sustainability statement is a special purpose statement prepared in accordance with the
requirements of the Local Government Regulation 2012 and the Financial Management (Sustainability) Guideline
2024. The amounts used to calculate the six reported measures are prepared on an accrual basis and are drawn
from the Council's audited general purpose financial statements for the year ended 30 June 2025.
2021-25 2025 2021-25
> 80% 68.02% 81.43% 68.06% 81.42%
5 Yr Av. Actual 5 Yr Av.
2025
Actual
1.41 0.59 1.43
> 60% 62.59% 67.33% 62.59% 67.34%
Total operating revenue less total operating expenditure add
depreciation and amortisation
Target Consolidated Council
Tier 4
0 - 3
times 0.59
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Current Year Financial Sustainability Statement
for the year ended 30 June 2025
Certificate of Accuracy
for the year ended 30 June 2025
This current-year financial sustainability statement has been prepared pursuant to Section 178 of
the Local Government Regulation 2012 (the Regulation).
In accordance with Section 212(5) of the Regulation we certify that this current year financial
sustainability statement has been accurately calculated.
Janice Moriarty Aaron Johansson
MAYOR CHIEF EXECUTIVE OFFICER
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28/10/2025
28/10/2025
INDEPENDENT AUDIT REPORT
To the Councillors of Central Highlands Regional Council
Report on the Current Year Financial Sustainability Statement
Opinion
I have audited the accompanying current year financial sustainability statement of Central
Highlands Regional Council for the year ended 30 June 2025, comprising the statement,
explanatory notes, and the certificate of accuracy given by the Mayor and the Chief
Executive Officer.
In accordance with s.212 of the Local Government Regulation 2012, in my opinion, in all
material respects, the current year financial sustainability statement of Central Highlands
Regional Council for the year ended 30 June 2025 has been accurately calculated.
Basis of opinion
I conducted my audit in accordance with the Auditor-General Auditing Standards, which
incorporate the Australian Auditing Standards. My responsibilities under those standards are
further described in the responsibilities for the audit of the current year financial
sustainability statement section of my report.
I am independent of the council in accordance with the ethical requirements of the
Accounting Professional and Ethical Standards Board APES 110 Code of Ethics for
Professional Accountants (including Independence Standards) (the Code) that are relevant
to my audit of the statement in Australia. I have also fulfilled my other ethical responsibilities
in accordance with the Code and the Auditor-General Auditing Standards.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my opinion.
Emphasis of matter basis of accounting
I draw attention to note 1 which describes the basis of accounting. The current year financial
sustainability statement has been prepared in accordance with the Financial Management
(Sustainability) Guideline 2024 for the purpose of fulfilling the c
responsibilities under the Local Government Regulation 2012. As a result, the statement
may not be suitable for another purpose. My opinion is not modified in respect of this matter.
Other Information
The councillors are responsible for the other information.
The other information comprises
year ended 30 June 2025 but does not include the financial sustainability statement and our
.
Central Highlands
Regional Council annual report for the year ended 30 June 2025 was the general purpose
financial statements, current year financial sustainability statement - contextual ratios
(unaudited), the unaudited long-term financial sustainability statement and annual report.
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Chapter 5: Legislative disclosure requirements and nancial reporting
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Central Highlands Regional Council Annual Report 2024-2025
My opinion on the current year financial sustainability statement does not cover the other
information and accordingly I do not express any form of assurance conclusion thereon.
However, as required by the Local Government Regulation 2012, I have formed a separate
opinion on the general purpose financial report.
In connection with my audit of the financial sustainability statement, my responsibility is to
read the other information when it becomes available and, in doing so, consider whether the
other information is materially inconsistent with the financial sustainability statement and my
knowledge obtained in the audit or otherwise appears to be materially misstated.
If, based on the work I have performed, I conclude that there is a material misstatement of
this information, I am required to report that fact. I have nothing to report in this regard.
Responsibilities of the councillors for the current year financial sustainability
statement
The councillors are responsible for the preparation and fair presentation of the current year
financial sustainability statement in accordance with the Local Government Regulation 2012.
The councillors responsibility also includes such internal control as the councillors determine
is necessary to enable the preparation and fair presentation of the statement that is
accurately calculated and is free from material misstatement, whether due to fraud or error.
udit of the current year financial sustainability
statement
My objectives are to obtain reasonable assurance about whether the current year financial
sustainability statement as a whole is free from material misstatement, whether due to fraud
a high level of assurance, but is not a guarantee that an audit conducted in accordance with
the Australian Auditing Standards will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of
users taken on the basis of this statement.
My responsibility does not extend to forming an opinion on the appropriateness or relevance
of the reported ratios, nor on the c
As part of an audit in accordance with the Australian Auditing Standards, I exercise
professional judgement and maintain professional scepticism throughout the audit. I also:
Identify and assess the risks of material misstatement of the statement, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide a basis for my
opinion. The risk of not detecting a material misstatement resulting from fraud is higher
than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the council
Evaluate the appropriateness of material accounting policy information used and the
reasonableness of accounting estimates and related disclosures made by the council.
I communicate with the council regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in
internal control that I identify during my audit.
29 October 2025
Jacques Coetzee
Queensland Audit Office
as delegate of the Auditor-General
Brisbane
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Central Highlands Regional Council
Current Year Financial Sustainability Statement
for the year ended 30 June 2025
Contextual ratios (unaudited)
Financial Capacity
1. Council controlled revenue
Net rates, levies and charges add fees and charges
Total operating revenue
Council controlled revenue is an indicator of a council's financial flexibility, ability to influence its operating income,
and capacity to respond to unexpected financial shocks.
2. Population growth
Prior year estimated population
Previous year estimated population
Population growth is a key driver of a council's operating income, service neds, and infrastructure requirements into
the future.
Asset management
3. Asset renewal funding ratio
The asset renewal funding ratio measures the ability of a council to fund its projected infrastructure asset
renewal/replacements in the future.
Note 1 - basis of preparation
The current year financial sustainability statement - contextual ratios is a special purpose statement prepared in
accordance with the requirements of the Local Government Regulation 2012
and the Financial Management
(Sustainability) Guideline 2024. The amounts used to calculate the two reported measures are prepared on an accrual
basis and are drawn from the Council's audited general purpose financial statements for the year ended 30 June 2025.
N/A 73.64%75.97%75.00%75.78%
0.01%N/A 0.01% 0.20%
N/A 0.00% N/A 0.00% N/A
2025 2021-25
Tier 4 Actual 5 Yr Av. Actual 5 Yr Av.
Target Consolidated Council
Total of planned capital expenditure on infrastructure assets
renewals over 10 years
Total required capital expenditure on infrastructure asset
renewals over 10 years
- 1 0.20%
2025 2021-25
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Central Highlands Regional Council
Current Year Financial Sustainability Statement
for the year ended 30 June 2025
Certificate of Accuracy
for the year ended 30 June 2025
This current-year financial sustainability statement - contextual ratios has been prepared pursuant to Section 178 of
the Local Government Regulation 2012 (the Regulation).
In accordance with Section 212(5) of the Regulation we certify that this current year financial
sustainability statement - contextual ratios has been accurately calculated.
Janice Moriarty Aaron Johansson
MAYOR CHIEF EXECUTIVE OFFICER
page 75
28/10/202528/10/2025
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
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Chapter 5: Legislative disclosure requirements and nancial reporting
Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
Council measures revenue and expenditure trends over time as a guide to future requirements and to make decisions about the efficient allocation of resources to ensure the
most effective provision of services. Council ensures that its financial management strategy is prudent and that its long-term financial forecast shows a sound financial position
whilst also being able to meet the community’s current and future needs.
Council aims to operate within a set of conservative guide-posts to ensure we are financially sustainable in the short, medium and long term. As part of our financial strategy,
we have adopted six key financial performance indicators to guide our financial health. In addition to the financial indicators, we have the above two sustainability indicators
that have been set by the Department of State Development and Infrastructure to help monitor the long-term sustainability of all councils across
Queensland. Throughout the financial year, these indicators are calculated and reported on monthly at Council meetings, as part of a full suite of financial reports. Should there
be any deviation outside these parameters, the executive management and Council will be fully informed and may take corrective action as required.
(1)
(2)
pa
Financial Statements 2018
1
Central Highlands Regional Council
Unaudited Long-Term Financial Sustainability Statement
Certificate of Accuracy
for the long-term financial sustainability statement prepared as at 30 June 2025
This long-term financial sustainability statement has been prepared pursuant to Section 178 of the
Local
Government Regulation 2012 (the Regulation).
In accordance with Section 212(5) of the Regulation we certify that this long-term financial sustainability
statement has been accurately calculated.
Janice Moriarty Aaron Johansson
MAYOR CHIEF EXECUTIVE OFFICER
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28/10/2025
28/10/2025
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Chapter 5: Legislative disclosure requirements and nancial reporting
Central Highlands Regional Council Annual Report 2024-2025
T.
chrc.qld.gov.au
For more information about this annual report telephone Central Highlands Regional Council on 1300 242 686
Email: enquiries@chrc.qld.gov.au
Visit: www.chrc.qld.gov.au
Design: Justin Huehn, Juno Creative, www.junocreative.net.au
Cover image: Roslyn Head - Wild
All other images supplied by Central Highlands Regional Council or Central Highlands Development Corporation unless stated otherwise.
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