Berrigan Shire Council
Budget & finances

Budget & finances

Comparing raw dollar totals between councils isn't very useful — bigger councils naturally have bigger numbers. What does tell you about a council's financial health are normalised indicators: the standard ratios that every NSW council reports against the Office of Local Government's benchmarks, plus per-property figures you can compare to the NSW average. The ratios below are from the NSW Government's 'Your Council' / OLG time-series data for 2023–24. (The OLG classifies Berrigan as a Large Rural council, so it is benchmarked at under 10% for rates outstanding; metropolitan councils are held to under 5%.)

New to these terms? Read them in plain English
Operating performance ratio
Whether everyday income covers everyday running costs.
Own-source operating revenue ratio
How much of the council's income it raises itself vs. grants from other governments.
Unrestricted current ratio
Whether the council has enough spare cash to pay its short-term bills.
Debt service cover ratio
How comfortably operating cash covers the council's loan repayments.
Rates & annual charges outstanding ratio
The share of rates bills that haven't been paid by year-end.
Cash expense cover ratio
How many months the council could keep paying bills if income stopped.
Infrastructure backlog ratio
The cost of fixing run-down assets, as a share of what those assets are worth.
Asset maintenance ratio
Whether the council actually spends what it should on maintaining its assets.
Building & infrastructure renewals ratio
Whether assets are being renewed as fast as they wear out.
Operating result (surplus / deficit)
Income minus expenses for the year's normal operations.
OLG benchmark
The healthy target set by the state for each financial ratio.
Average residential rate
The typical yearly general-rates bill for a home in the area.
Office of Local Government (OLG)
The NSW body overseeing councils; publishes the financial data.
See the full explainer, with formulas →

The numbers

$867 / yearAbout 28% below the NSW council average of ~$1,203 (2023–24 was $827, vs NSW ~$1,140) — among the lower average residential rates in NSW. A separate domestic waste charge (~$434 in 2024–25, up from $318 in 2023–24) applies. (OLG time-series data.)
Operating performance ratio −9.9%Below the >0% benchmark — an operating deficit for the year. This is one of the council's two missed benchmarks.
Self-funding
Own-source revenue 52.2% (misses)Below the >60% benchmark, meaning grants and contributions funded a larger share of income than the benchmark contemplates. Small rural councils with large road networks and small rate bases typically rely more on grant programs; the ratio states that reliance, it does not judge it.
Liquidity & cash
Unrestricted current ratio 4.44×, debt service cover 8.26×, 24.4 months cash — all passAll three liquidity and solvency measures clear their benchmarks comfortably (>1.5×, >2× and >3 months respectively).
Infrastructure
Backlog 0.0%, asset maintenance 140.7%, renewals 117.8% — all three passThe 2024–25 OLG file shows backlog 0.5%, asset maintenance 101.2% and renewals 100.0% — still on the benchmark side of the line in each case, but closer to it.
7.6%Below the under-10% benchmark that applies to rural councils.
Indicator (2023–24)BerriganMeets?
−9.9%> 0%No
52.2%> 60%No
4.44×> 1.5×Yes
8.26×> 2×Yes
7.6%< 10%Yes
24.4 months> 3 monthsYes
0.0%< 2%Yes
140.7%> 100%Yes
117.8%> 100%Yes

Berrigan's financial-health indicators, 2023–24, against the NSW Office of Local Government benchmarks. 'Meets?' simply states whether the figure is on the benchmark side of the line. Source: NSW Government 'Your Council' / OLG time-series data, 2023–24.

These ratios are the standard, size-independent way to read a council's finances, which is why we use them instead of raw dollar totals. Berrigan met 7 of the 9 benchmarks in 2023–24. The two it missed are related: an operating deficit (−9.9%) alongside an own-source revenue ratio of 52.2%, which is the OLG's measure of how much of a council's income comes from its own rates, charges and fees rather than grants and contributions. On the other side, the balance-sheet and infrastructure measures are strong — a 24.4-month cash buffer and all three asset ratios clearing their benchmarks. Council's own audited financial statements and annual report, linked below, carry the dollar detail behind these ratios. We present the numbers and their benchmarks; whether that's good value is for you to judge from the sources below.

Sources — check it yourself

Figures are current as at the dates shown and may change — always confirm with the linked source. See the notice at the bottom of the page for full details and how to report a correction.