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 Moira Shire'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.
The numbers
- Average rate per property (2024–25)
- $1,908General rates plus the municipal charge, divided by all property assessments (homes, farms and businesses). The Victorian median is $1,937.
- Adjusted underlying result (2024–25)
- 9.2% surplusThe operating result without capital grants and contributions, as a share of that revenue. The Victorian median is a 0.56% surplus. The 2026–27 budget forecasts an adjusted underlying surplus of $102,000 (about $0.1 million).
- Loans and borrowings (2024–25)
- 7.4% of ratesThe Victorian median is 13.2%. The 2026–27 budget proposes borrowing $5.5 million, taking borrowings to $8.23 million at 30 June 2027 (budget section 7.2.1).
- 2026–27 capital works
- $33.56 millionIncluding $12.49 million of works carried forward. The council says about 28% of the program is two projects: the Yarrawonga Library, Events and Performance Precinct and the Yarrawonga Multisport Stadium. The council's figures, from its budget page.
| Measure (2024–25) | Moira Shire | Victorian median |
|---|---|---|
| 9.2% | 0.56% | |
| Current assets ÷ current liabilities (short-term liquidity) | 2.64× | 2.17× |
| Unrestricted cash ÷ current liabilities (free cash) | 1.53× | 0.26× |
| Loans and borrowings ÷ rates | 7.4% | 13.2% |
| Loan repayments ÷ rates | 0.44% | 1.4% |
| Non-current liabilities ÷ own-source revenue | 19.0% | 16.7% |
| Asset renewal and upgrade ÷ depreciation | 73.4% | 94.9% |
| Rates ÷ adjusted underlying revenue (reliance on rates) | 57.2% | 57.8% |
| Rates ÷ property values | 0.36% | 0.28% |
| Expenses per property assessment | $3,876 | $4,100 |
| Average rate per property assessment | $1,908 | $1,937 |
Moira Shire 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; Moira is in the LGPRF's 'Large Shire' group, and the council's annual report explains its own results. For 2026–27 the council budgets asset renewal and upgrade at 123.1% of depreciation. The 2025–26 figures are due in about November 2026.
Sources — check it yourself
- Local Government Victoria — LGPRF 2020–2025 Full Council Data Set (XLSX, Nov 2025 release, CC BY 4.0) · 2024–25
- DataVic — Local Government Performance Reporting (dataset and licence) · 2024–25
- Victorian Government — Know Your Council comparison dashboard · Sep 2026
- Moira Shire Council — Annual Budget 2026/27 (PDF, adopted 24 Jun 2026) · 2026–27
- Moira Shire Council — Annual Budget (capital works program) · Sep 2026
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.