Bogan Shire Council budget and 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 Bogan as a Rural council, so it is benchmarked at under 10% for rates outstanding; metropolitan councils are held to under 5%.) A shire of about 2,400 people across 14,600 km² funds its services very differently from a city council — in the Mayor's own summary of the 2026/2027 budget, recurring government grants are $14.7 million against $3.8 million in general rates and $5.9 million in fees and charges.

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

: $343 / year (2024-25); $327 in 2023-24Against a NSW council average of about $1,203 in 2024-25 and about $1,140 in 2023-24 — roughly 71% below the state average. Rate levels reflect land values and a council's rating structure, not service quality: Bogan rates on a minimum-plus-ad-valorem basis, and its 2026/2027 minimums run from $201 to $333 for residential categories. (OLG time-series data; Bogan Shire Operational Plan and Budget 2026/2027.)
Average domestic waste charge: $775 / year (2024-25); $771 in 2023-24The OLG's statewide median in 2023-24 was about $475, so Bogan's figure sits well above the middle of the range. The council's own adopted 2026/2027 charges are itemised rather than bundled: a Domestic Waste Collection Charge of $394, a Domestic Kerbside Recycling Collection Charge of $156 and a Waste Management Depot Charge of $374 levied on every rateable parcel except farmland. Not every property attracts all three, so the council's line items and the OLG's single average are measuring different things; both are shown here with their sources rather than reconciled.
: Operating performance ratio 11.8%Above the >0% benchmark — an operating surplus on the OLG's measure.
Liquidity & cash: Unrestricted current ratio 3.77×; debt service cover 46.62×; 12.6 months cash (all pass)All three are well clear of their benchmarks (>1.5×, >2× and >3 months respectively).
Self-funding: Own-source revenue 41.1% (misses)Below the >60% benchmark. Own-source revenue measures rates, fees and charges as a share of total income; the balance is grants and contributions. The Mayor's 2026/2027 budget message puts recurring annual government grants at $14.7 million.
: 11.3% (misses)Above the under-10% benchmark that applies to rural councils.
Infrastructure: Backlog 1.7%, asset maintenance 161.1%, renewals 162.5% — all pass (2023-24)The OLG's 2024-25 file shows the backlog at 1.6% (still passing), asset maintenance at 92.9% and building & infrastructure renewals at 68.6% (both below their benchmarks in that later year). We show both years rather than picking one.

Bogan		Meets?
11.8%	> 0%	Yes
41.1%	> 60%	No
3.77×	> 1.5×	Yes
46.62×	> 2×	Yes
11.3%	< 10%	No
12.6 months	> 3 months	Yes
1.7%	< 2%	Yes
161.1%	> 100%	Yes
162.5%	> 100%	Yes

Bogan'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. Bogan met 7 of the 9 benchmarks in 2023-24. The two it did not meet are own-source revenue (41.1% against >60%) and rates outstanding (11.3% against <10%). The own-source measure is a structural feature of a small, sparsely populated shire rather than a year-specific result: with about 1,993 rateable assessments raising $3.66 million in general rates for 2026/2027, grants make up the larger share of income by design of the funding system. On infrastructure, the three asset ratios all pass on 2023-24 figures but move markedly in the OLG's 2024-25 file (asset maintenance 92.9%, renewals 68.6%) — year-to-year movement on these ratios can reflect the timing of works and changes in reporting basis as much as a change in condition. We present the numbers and their benchmarks; the judgement is yours, 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.