← Strathbogie Shire Council
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 Strathbogie'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)
$2,476General rates (and any municipal charge), divided by all property assessments (homes, farms and businesses). The Victorian median is $1,937.
Adjusted underlying result (2024–25)
5.2% surplusThe operating result without capital grants and contributions, as a share of that revenue. The Victorian median is a 0.56% surplus. For 2026–27 the council's adopted budget forecasts an underlying operating surplus of $2.007 million, which it says is needed to fund capital works, rebuild cash reserves given bushfire recovery funding gaps, and co-fund future grant applications.
2026–27 budget
$41.88 million operating spending; $13.18 million capital worksOperating spending is $33.08 million excluding depreciation. The budget names roads capital improvements ($4.02 million), roads maintenance ($0.72 million), Chinamans Bridge ($2.60 million), Kirwans Bridge ($1.00 million) and $0.15 million for the Rural Residential and Land Use Strategy. It says recovery from the January 2026 Longwood fire is planned over two to three years and that some recovery costs may not be recouped.
Measure (2024–25)StrathbogieVictorian median
5.2%0.56%
Current assets ÷ current liabilities (short-term liquidity)2.65×2.17×
Unrestricted cash ÷ current liabilities (free cash)1.50×0.26×
Loans and borrowings ÷ rates13.4%13.2%
Loan repayments ÷ rates1.4%1.4%
Non-current liabilities ÷ own-source revenue17.0%16.7%
Asset renewal and upgrade ÷ depreciation108.3%94.9%
Rates ÷ adjusted underlying revenue (reliance on rates)56.8%57.8%
Rates ÷ property values0.33%0.28%
Expenses per property assessment$4,857$4,100
Average rate per property assessment$2,476$1,937

Strathbogie 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; Strathbogie is in the LGPRF's 'Small Shire' group. The council's annual report explains its own results. The 2025–26 figures are due in about November 2026; the council's 6 October 2026 meeting is listed to consider its draft 2025–26 financial statements and performance report.

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.