Warrumbungle 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 Warrumbungle 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

$671 / yearAbout 44% below the NSW council average of ~$1,203 (2023–24 was $654, vs NSW ~$1,140) — among the lowest average residential rates in the state. A separate domestic waste charge (~$524 in 2024–25) applies. (OLG time-series data.)
Operating performance ratio 13.2%Above the >0% benchmark — the council covered its operating costs from operating revenue that year.
Liquidity & cash
Unrestricted current ratio 11.84× and debt service cover 28.72× (both pass); 13.7 months of cash coverAll three liquidity measures are well clear of their benchmarks (>1.5×, >2× and >3 months respectively).
Self-funding
Own-source revenue 45.7% (misses)Below the >60% benchmark: fewer than half of the council's dollars come from rates, fees and charges, with the rest from grants and contributions. Council's own Operational Plan lists "ongoing reliance on grant funding" and the possible continuation of the Commonwealth's freeze on Financial Assistance Grants among the pressures it is planning around.
10.1%The benchmark for a rural council is under 10%, so this figure sits just above the benchmark line.
Infrastructure
Backlog 4.8%, asset maintenance 99.4% and renewals 39.8% all miss (2023–24)The OLG's 2024–25 time-series shows backlog 5.3%, asset maintenance 100.0% and renewals 87.9% — we present both years rather than picking one.
This year's budget (2026/27)
$44.7M of services and a $26.7M capital works programCouncil's adopted 2026/27 Operational Plan projects a net operating result surplus of $43K after capital grants and contributions, and an operating deficit of $6.8M before them.
Indicator (2023–24)WarrumbungleMeets?
13.2%> 0%Yes
45.7%> 60%No
11.84×> 1.5×Yes
28.72×> 2×Yes
10.1%< 10%No
13.7 months> 3 monthsYes
4.8%< 2%No
99.4%> 100%No
39.8%> 100%No

Warrumbungle'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. Warrumbungle met 4 of the 9 benchmarks in 2023–24. The operating result, liquidity and cash cover all clear their benchmarks comfortably; the four infrastructure and self-funding measures do not, and rates and annual charges outstanding sat at 10.1% against a benchmark of under 10%. In its 2026/27 Operational Plan the council names the pressures it is planning around: a sparsely populated area with a large transport network and limited economies of scale, an ageing population, cost shifting from other levels of government, staff recruitment and retention, rate pegging, and reliance on grants. 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.