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Budget & finances

Budget & finances

Every Victorian council reports the same set of financial measures to the state each year, under the Local Government Performance Reporting Framework (LGPRF). The state doesn't set pass marks for these measures. So we show Boroondara's figure for 2024–25 next to the median of all Victorian councils. The median is the middle value: half of councils are above it and half below. The median is a point of reference, not a target.

New to these terms? Read them in plain English
Operating result (surplus / deficit)
Income minus expenses for the year's normal operations.
Average residential rate
The typical yearly general-rates bill for a home in the area.
See the full explainer, with formulas →

The numbers

Average rate per property (2024–25)
$2,253General rates plus any municipal charge, divided by all property assessments (homes and businesses). Boroondara has no municipal charge. The Victorian median is $1,937.
Borrowings
31.0% of rates at 30 June 2025The Victorian median is 13.2%. The 2026–27 budget says the council expects to owe $69.44 million at 30 June 2026, including $70 million borrowed in 2021–22 for projects such as the Kew Recreation Centre and $9.5 million in 2025–26 for 17 waste trucks. It plans no new borrowings in 2026–27 and projects all existing loans repaid by 2033.
Adjusted underlying result (2024–25)
7.7% surplusThe operating result without capital grants and contributions, as a share of that revenue. The Victorian median is 0.56%. The 2026–27 budget projects an adjusted underlying surplus of $11.91 million.
2026–27 budget
$290.73 million operating spending; $101.29 million capital worksCapital works include $48.89m on buildings, $15.07m on roads, $14.25m on parks, open spaces and streetscapes and $7.55m on drainage (adopted budget, 29 June 2026).
Measure (2024–25)BoroondaraVictorian median
7.7%0.56%
Current assets ÷ current liabilities (short-term liquidity)3.32×2.17×
Unrestricted cash ÷ current liabilities (free cash)1.55×0.26×
Loans and borrowings ÷ rates31.0%13.2%
Loan repayments ÷ rates5.2%1.4%
Non-current liabilities ÷ own-source revenue26.0%16.7%
Asset renewal and upgrade ÷ depreciation124.7%94.9%
Rates ÷ adjusted underlying revenue (reliance on rates)75.3%57.8%
Rates ÷ property values0.15%0.28%
Expenses per property assessment$3,333$4,100
Average rate per property assessment$2,253$1,937

Boroondara City Council, LGPRF financial measures, 2024–25, next to the median of the 79 Victorian councils reporting each measure. Source: Local Government Victoria, LGPRF 2020–2025 Full Council Data Set (Nov 2025 release), CC BY 4.0. The median is CouncilBeacon's own calculation.

The LGPRF has no official benchmarks, and Local Government Victoria says its data shouldn't be used for simplistic league tables. So we don't mark any figure as a pass or a fail, and we don't rank councils. The Victorian median is CouncilBeacon's own calculation, taken across the Victorian councils that report each measure in the 2024–25 data set. A figure above or below the median isn't good or bad in itself. Councils differ in size, assets and services, and the council's annual report explains its own results. The 2025–26 figures are due in about November 2026.

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.