2.2 REVENUE COLLECTION
Our business partners , stakeholders and customers
• Department of State Development , Infrastructure , Local Government and Planning .
• Ratepayers ( e . g . Residential , Rural , Commercial / Industrial ) in various categories :
- currently have no balance outstanding - are prompt payers ( payment received by Council by the due date ) - missed the discount period , but have subsequently paid the difference - have outstanding balances - current notice discount only other - have outstanding balances from previous notices - have prepaid ( and are therefore in credit ) - are paying off their rates and charges through approved payment arrangements - have not paid and the land is going through the process of being sold for arrears of rates and charges .
Customers using a Council facility or service - cost-recovery fee ( known as ‘ regulatory ’) - other fee ( known as ‘ commercial ’)
• Debt recovery contractor
• Community groups that receive or apply for rate rebates and concessions
• Pensioners eligible for Queensland Government and Council concession .
• Valuer General / Queensland Government for unimproved capital valuation of land and land use codes .
How we are managing the key operational risks
Risk
• Misalignment of State Government ’ s property valuations with Council ’ s rating database
As all local governments must determine its general rates using the unimproved capital value as provided by the Queensland Government ’ s Valuer-General , it is critically important that Council ’ s valuations remain reconciled with the State ’ s valuations .
Actions
Officers reconcile the total valuation amount on a progressive basis , as new valuations are notified by the State ’ s Valuer General .
Verification of the reconciliation is provided formally on a monthly basis .
• Non-payment of rates and utilities billed
With rates and charges alone accounting for 43.63 % of operating ( recurrent ) revenue , the continued delivery of services is heavily dependent on these amounts being received .
• A debt recovery policy is in place to follow up on outstanding amounts in a consistent and timely manner .
• Outstanding amounts and the age of the outstanding amounts are monitored monthly .
• Sale of land processes for outstanding rates and charges .
As at 30 June 2020 , outstanding rates and charges was $ 2.876 million .
92 Our plans for 2021 / 22