Annual

Report A healthy catchment where a resilient landscape supports a sustainable and profitable community

2016–171 Report profile Wimmera Catchment Management Authority (Wimmera CMA) is Acronyms established under the Catchment and Land Protection Act 1994 (VIC) AV Agriculture (CALP Act). The responsible Ministers for the period from BGLC Barengi Gadjin Land Council 1 July 2016 to 30 June 2017 were the Hon Lisa Neville MP, Minister for Water and the Hon Lily D’Abrosio MP, Minister for Energy, CALP Act Catchment and Land Protection Act 1994 Environment and Climate Change. CEWH Commonwealth Environmental Water Holder The 2016-17 annual report of Wimmera CMA is prepared in CMA Catchment Management Authority accordance with all relevant Victorian legislation. This index has been prepared to facilitate identification of the Department DEDJTR Department of Economic Development, Jobs, of Environment, Land, Water and Planning’s compliance with Transport and Resources statutory disclosure requirements. DELWP Department of Environment, Land, Water Other Wimmera CMA information is available on our web site or and Planning from the Wimmera CMA office: FRD Financial reporting direction Previous Annual Reports GHCMA Glenelg Hopkins Catchment Management Authority Wimmera CMA Corporate Plans ha Hectare Regional Catchment Strategy MCMA Catchment Management Authority ML Megalitre MLDRIN Murray Lower Darling Rivers Indigenous Nations

Wimmera CMA NRM Natural resource management 24 Darlot Street, Horsham, 3400 Ph: 03 5382 1544 NCCMA North Central Catchment Management Authority Fax: 03 5382 6076 CALP Act Catchment and Land Protection Act 1994 Email: [email protected] Web: www.wcma.vic.gov.au PPS Perennial Pasture Systems PV Parks Victoria © State of Victoria, Wimmera Catchment Management Authority RCS Regional catchment strategy 2017. This publication is copyright. No part may be reproduced by TfN Trust for Nature any process except in accordance with the Copyright Act 1968. SCRIME Sustainable Cropping in Mediterranean Environments ISSN 1837-0837 (Print) VEWH Victorian Environmental Water Holder ISSN 1837-0845 (Online) VFA Victorian Fisheries Authority Vic No-Till Victorian No-Till Farmers Association Cover image: Wotjobaluk Traditional Owners participate in ‘Community Vic SES Victoria State Emergency Service Gathering – River Yarns’ – a project documenting the Aboriginal WCMA Wimmera Catchment Management Authority history and cultural values of the lower delivered in partnership with Barengi Gadjin Land Council. WDA Wimmera Development Association Photographer: Kathryn Walker WSMGSS Wimmera Southern Mallee Geographic Information Systems Shared Services Group Location: Wimmera River at Horseshoe Bend, Names (left to right): Heather Marks, Belinda Marks, Sharnie Hamilton, Hazel McDonald, Noelene Douglas, Faye Marks and Sandra Knight.

Wimmera CMA | Annual Report 2016-2017 2 www.wcma.vic.gov.au Contents Section 1 Report of operations______4 Accountable officers declaration______4 Message from the Chair______4 Message from the Chief Executive Officer______5 Manner of establishment______6 Responsible Ministers______6 Objectives, functions, powers and duties______6 Nature and range of services provided______7 Our vision______7 Our philosophy ______7 Our mission______7 Our approach______7 Our role______7 Who we are______8 Our region______8 Our stakeholders______9 Performance targets and measures______10 Initiatives and key achievements______12 Catchment condition and management______14 Summary of catchment condition in 2016-17______14 Summary of catchment management in 2016-17______15 Condition of the Wimmera’s waterways______18 Management of the Wimmera’s waterways______21 Condition of the Wimmera’s biodiversity______26 Management of the Wimmera’s biodiversity______29 Condition of Wimmera land______33 Management of the Wimmera’s soils______35 Condition of community participation______37 Management–supporting the Wimmera community______38 Section 2 Summary of the financial results for 2016-17______41 Governance and organisational structure______43 Board of management______44 Board meeting attendance______46 Board governance committees______46 Employment and conduct principles______48 Occupational health and safety______48 Section 3 Workforce data______49 Information and communication technology expenditure______49 Section 4 Other disclosures______50 Victorian industry participation policy______50 Consultancies______50 Disclosure of major contracts______50 Government advertising expenditure______50 Compliance with the Protected Disclosure Act 2012 (VIC)______50 Compliance with the Building Act 1993 (VIC)______50 National competition policy______50 Application and operation of the Freedom of Information Act 1982______51 Additional information available on request______51 Additional information included in the annual report______51 Information that is not applicable to Wimmera CMA______51 Office–based environmental impacts______51 Risk management attestation______52 Section 5 Financial statements______53

Appendices______90 Appendix 1 – disclosure index______90 References______92

3 Report of operations Accountable officers declaration In accordance with the Financial Management Act 1994, I am pleased to present the Wimmera Catchment Management Authority Annual Report for the year ending 30 June 2017.

Karen Douglas Wimmera CMA Board, Chair 18 August 2017

Management survey. This important work allows us to tailor our program to the needs of our community. I thank the 691 people who participated in the survey. The more responses we receive through these surveys the more confidence we have that we understand our community. Community involvement and participation in Government consultation processes including the Water Resource Plan and the Biodiversity Strategy added significant value. Sending a clear message to Government that Wimmera people are engaged and keen to participate in policy development and implementation. We provided significant input into the development of the draft Victorian Rural Drainage Strategy. We also made a presentation to the Victorian Government Inquiry into the control of pest animals on crown land and advocated for greater capacity to control feral animals in the Wimmera, particularly cats, across all tenures. As a Board we continue to maintain a strong governance approach. This year we have reviewed our Board Charter and the terms of reference for our three internal committees. We have also had a number of internal audits and Board members have taken advantage of professional development opportunities offered by VMIA. Wimmera CMA continues to embrace diversity. Our Board and workforce has an even gender balance and our workforce has strong representation from our Aboriginal community. We are Message from keen to work with our community and government to continually improve the diversity in our sector and have embarked on the the Chair development of a diversity plan. In 2017/18 we will conduct a mid-term review of the Wimmera A mid-term review of our Regional Catchment Strategy (RCS) Waterway Strategy. With additional funding provided by the involved significant consultation with community groups, Victorian Government over the past few years, we are confident government agencies and non-government organisations that we are on track to deliver on our regional targets. The review and I thank them all for their contribution. Feedback has been will provide an opportunity for our partners and stakeholders to very positive which indicates the RCS remains relevant and discuss any new threats or actions that may be required contemporary. A copy of the mid-term review report is located on the Wimmera CMA website. I would like to thank the members of the Board for their support throughout this past year and our CEO and staff for their hard work. Our work with Local Governments, VicSES, GWM Water and Barengi Gadjin Land Council on the development of a Wimmera Floodplain Management Strategy will identify priority actions that relevant authorities will implement in order to manage the flood risks in our region. Our partnership with Charles Sturt University continues with Karen Douglas the fourth iteration of The Social Drivers of Natural Resource Wimmera CMA Board, Chair

Wimmera CMA | Annual Report 2016-2017 4 www.wcma.vic.gov.au Message from the Chief Executive Officer

With good winter and spring rains saw substantial natural flows through our rivers and creeks and some of our wetlands filled for the first time in years. In many of our wetlands we saw prolific yabbies and good reports of bird species. It just goes to show the importance triage works during droughts, with the increase water volumes there was a boom in fish numbers and overall a general improvement in our environment. Whilst the drought broke we continued to investigate drought contingency options for our rivers and streams in preparation for future droughts. A key focus is utilising the Wimmera Mallee Pipeline to investigating if it is logistically possible and beneficial to deliver water in times of drought to for example and Ross Lakes. We also shared resources with other agencies with two staff members participating in secondment opportunities with DELWP Drought crews continued to support our NRM projects and and Northern Shire Council. provided employment and economic stimulus. Wimmera CMA continued to support and sponsor numerous Good spring rains resulted in many heavy yielding crops. After community engagement events such as fishing competitions, skiing harvest this stubble led to challenges for some farmers including; demonstrations, Landcare activities, and research trials. We ran high mouse numbers, mould and difficulty sowing, many our first stakeholder roundtable meeting as part of the Victorian landholders re-introduced burning and tillage practices back into Government Our Catchment Our Communities Program, where their systems. While there are potential negative impacts like wind community organisation came to share ideas and develop new erosion from these practices, recent analysis of long term farming projects. It will be exciting to see how these ideas evolve next year. trials at Longerenong suggests that there is merit in exploring the potential benefits that strategic tillage might bring. The need for We met ISO 9001;2008 certification requirements and in 2017/18 more trials aligns with the priorities identified in our Wimmera will be seeking certification under the new ISO 9001:2015 standard. Carbon Ready Plan and Regional Catchment Strategy. Through our quality management system we continue to focus on continual improvement. This year we partnered with the Wimmera Development Association, GWM Water and local governments to instigate a socio-economic Finally, I would like to acknowledge the commitment and assessment of many of the Wimmera waterways. With good water dedication of staff during the past 12 months, the strong support levels this year this was an ideal time to get an understanding of and leadership from the Board and various community members the value that these waterways generate for our community. This that have offered advice, assistance and expertise. This ensures information will be used to demonstrate the need for improved that our services meet Australian and State Government investor infrastructure and equipment but also the integrated catchment expectations and community needs. I look forward to working with management programs that protect and improve our waterways. you all in 2017-18. This year we held one of our largest waterway events ever with an estimated crowd of over 1000 people attending the Chris Humphrey Waterway Wildlife Show as part of the Horsham Fishing Competition. Participants were treated to an entertaining and . educational show about the wildlife that calls our local waterways home and why it is so important to manage them well. We hope to see Chris back again next year. David Brennan We began our second Indigenous Trainee position as part of Chief Executive Officer the Australian Government’s National Landcare Programme. This program aims to build a pathway for young Aboriginal people to develop their skills and knowledge in natural resource management and public administration but also to understand the role they can play in improving outcomes for the community. We also employed an Aboriginal Water Officer through the Victorian Government’s Murray Darling Basin Water Resource Plans Program, to improve our region’s understanding of cultural values of waterways and the potential opportunities to use water to protect and enhance these values.

5 Section 1 Manner of establishment f) Make recommendations to the Minister about the funding Wimmera CMA commenced in July 1997 by order of the Minister of the implementation of the RCS and any special for Agriculture and Resources, taking over the functions and area plan. obligations of the Wimmera Regional Catchment and Land Protection Board. Wimmera CMA was established under the CALP g) Make recommendations to the Minister and the Secretary Act. about actions to be taken on Crown Land managed by the Secretary to prevent land degradation. Responsible Ministers h) Advise the Minister and provide information to the Minister on any matter referred to it by the Minister. 1 July 2016 - 30 June 2017 i) Carry out any other functions conferred on the Authority the Hon Lisa Neville MP, Minister for Water by or under this Act or any other Act.

the Hon Lily D’Ambrosio MP, Minister for Energy, Environment and (2) Each Authority has power to do all things that are Climate Change necessary or convenient to be done for or in connection with, or as incidental to, the performance of its functions, Objectives, functions, powers including any function delegated to it. and duties (3) Subsection (2) is not to be taken to be limited by any other provision of this Act that confers a power on the Authority. The objectives, functions, powers and duties of Wimmera CMA are (4) Each Authority has the duties conferred on it by or under largely contained within the following Victorian Acts: this or any other Act. – Catchment and Land Protection Act 1994 – Water Act 1989 The Authority has additional objectives, functions, powers and – Financial Management Act 1994 duties for waterway management, floodplain management – Audit Act 1994 and regional drainage conferred under Part 7 and Part 10 of the Water Act. – Freedom of Information Act 1982 – Information Privacy Act 2000 – Public Administration Act 2004 – Protected Disclosures Act 2012

The functions, powers and duties of Wimmera CMA under Section 12(1) – (4) of the CALP Act are: (1) Each Authority has the following functions in respect of the region for which it has been appointed, to— a) Prepare a Regional Catchment Strategy (RCS) for the region and to coordinate and monitor its implementation. b) Prepare special area plans for areas in the region and to coordinate and monitor their implementation. c) Promote the cooperation of persons and bodies involved in the management of land and water resources in the region in preparing and implementing the RCS and special area plans. d) Advise the Minister, and, if requested by any other Minister, that other Minister on— (i) Regional priorities for activities by, and resource allocation to, bodies involved in the management of land and water resources in the region; and (ii) Guidelines for integrated management of land and water resources in the region; and (iii) Matters relating to catchment management and land protection; and (iv) On the condition of land and water resources in the region. e) Promote community awareness and understanding of the importance of land and water resources, their sustainable use, conservation and rehabilitation.

Wimmera CMA | Annual Report 2016-2017 6 www.wcma.vic.gov.au Section 1 Nature and range of services provided Our vision Our role Wimmera CMA’s role is to work closely with the community, key Our vision is for a healthy Wimmera catchment, where a resilient stakeholders and government agencies to develop plans, priorities landscape supports a sustainable and profitable community. and actions that increase opportunities for condition improvement Our philosophy whilst reducing risks to our key natural assets: – Native vegetation We aim to achieve a triple bottom line approach to all areas – Threatened plants and animals of our business, in the absence of any firm government policy – Wetlands or objective. – River and streams Our mission – Soils. Wimmera CMA sets out to mitigate threats and increase the Wimmera CMA’s mission is to improve catchment condition, quality, extent and connectivity of the Wimmera’s natural assets as using adaptive management and engaging our community to be described in the RCS 2013-2019 and accompanying Action Plans. a leading natural resource management (NRM) organisation in This is achieved by demonstrating leadership and providing a . strategic overview of the threats, priorities and actions required. To achieve this mission we have an organisational culture that is dynamic, diverse, inclusive, accountable and promotes well-being. Who we are Wimmera CMA is one of ten CMAs in Victoria. Wimmera CMA is a Our approach statutory body that works with the community to achieve a healthy To assist in delivering our objectives the following decision making and sustainable environment. Wimmera CMA provides advice framework is applied: to the Australian and State Governments about environmental conditions, directions and priorities in the Wimmera region. Eight community representatives make up the Wimmera CMA Board. The Board sets the organisation’s strategic direction, ensures that Wimmera CMA meets statutory and financial responsibilities and that its activities reflect community values and expectations.

Simpler Streamlined

Smarter Stronger

7 Section 1 Our region The Wimmera catchment includes many cultural and The Wimmera is located in western Victoria and extends from the environmental heritage sites. More than 2,000 sites of Indigenous Pyrenees ranges in the east to and the Big Desert archaeological significance are associated with the catchment’s National Park to the north and the South Australian border to the reserves, waterways, floodplains and wetlands. west. The region has a population of approximately 50,000 and about one quarter of its residents rely directly on agriculture for The region is home to approximately 1,500 species of native plants income. and 420 species of native animals. These include 20 mammal, 40 reptile and more than 250 bird species. The region predominantly comprises cleared agricultural land and includes the municipalities of Hindmarsh, West Wimmera, Horsham and parts of Yarriambiack, Northern Grampians, Ararat, Buloke and Pyrenees. Natural Wimmera features include more than 3,000, or 25 percent of Victoria’s wetlands, Grampians and Little Desert National Parks and the Wimmera River system, which all support a diverse range of plants and animals. The region also has productive agricultural soils and valuable groundwater.

Wimmera Catchment

Wimmera CMA | Annual Report 2016-2017 8 www.wcma.vic.gov.au Section 1 Our stakeholders A commitment from communities, agencies and industries to achieve sustainable NRM outcomes in the region is vital. Wimmera CMA engages a community that is broad and diverse. This includes land managers, Indigenous communities, local government and Australian and State Government investors.

Group Characteristics Relationship

Partners in the delivery of onground Landholders Rural property holders, farmers, absentee land owners change through grants, engagement and incentive programs

Victorian Government: Department of Environment, Land, Water and Planning, Department of Economic Development, Jobs, Transport and Resources, Environment Protection Authority, Government GWMWater, Parks Victoria Partners, compliance and investors departments Australian Government: Department of Environment and Energy, Department of Agriculture and Water Resources Community and Project Platypus, Hindmarsh Landcare Network, Yarrilinks, Kowree Partners, grant recipients, education Landcare networks, Farm Tree Group, Perennial Pasture Systems, Native Fish Australia, and capacity building groups and members Wimmera River Improvement Committee, ‘Friends of’ groups Ararat, Buloke, Hindmarsh, Horsham, Northern Grampians, Local government Partners, customers and investors Pyrenees, West Wimmera and Yarriambiack Trust for Nature, Victorian No-Till Farmers Association, NRM organisations Birchip Cropping Group, Wimmera Farming Network, Contractors, partners Greening Australia and Conservation Volunteers Barengi Gadjin Land Council, Murray Lower Darling Rivers Indigenous groups Partner, advice Indigenous Nations Eight member Board appointed by the Minister for Environment, Wimmera CMA Board Governance, policy, strategy Climate Change and Water Consultation groups are formed on an as needs basis consistent Consultation groups or with the Wimmera CMA Enhanced Engagement Framework Advice committees guidelines Four monitoring activities for birds, frogs, water and Community monitors Volunteers macroinvertebrates Department of Education network, teachers and school contacts, Education sector Education partner, capacity building Federation University Australia, Charles Sturt University Consultants and Numerous Service providers contractors

9 Section 1 Performance targets and measures The following key performance indicators and targets are Wimmera CMA’s commitments to deliver on legislative compliance requirements. This includes the CALP Act Statement of Obligations commenced on 1 July 2007 and the Water Act Statement of Obligations commenced on 19 October 2006. Wimmera CMA reports progress against performance targets and measures established in its corporate plan. The following table lists key performance targets which measure success in achieving the organisation’s objectives.

Achievement and Performance Area Performance target Measure Commentary Business management Submit annually, a board performance Report submitted to Minister. Annual Board assessment and governance assessment report according to any submitted to Minister. guidelines issued. A risk management strategy / plan Approved Risk Management Plan A Board approved Risk approved by the board and being in Place. Management Framework is in implemented. place.

One hundred percent of the CMA’s All relevant Board policies are A rolling review of Board policies and procedures reviewed and reviewed. strategic policies and approved by the board every three procedures are conducted. financial years. Full compliance with all applicable Annual compliance with the The Authority reported to the Standing Directions under the Financial Management Compliance Minister its compliance with Financial Management Compliance Framework completed. the Financial management Framework Checklist. Compliance Framework. Regional planning A regional catchment strategy (RCS) Approved status. RCS status is approved. and coordination approved by the minister. A stakeholder and community Approved stakeholder and The Board has an established engagement framework / Plan community engagement Enhanced Engagement approved by the Board. framework. Framework. A regional Landcare support plan Approved status. Continued to implement the approved by the Board. Regional Landcare and Group Support Plan. This plan is due for review after June 2018. A regional waterways strategy Approved regional Waterways Approved by Minister. approved by the Minister. Strategy. A regional floodplain strategy Commencement of the A review of the Regional approved by the Board. development of regional Floodplain Management Floodplain Strategy at year end. Strategy has commenced and is due for completion in December 2017.

Wimmera CMA | Annual Report 2016-2017 10 www.wcma.vic.gov.au Section 1

Achievement and Performance Area Performance target Measure Commentary Regional delivery Progress with implementation of the Update RCS implementation Mid-term review completed. RCS (and any major sub-strategies) is including mid-term review. reviewed by the board annually. Projects / activities to implement Report on funding agreements. All reports completed. the RCS are delivered and reported according to associated funding agreements. Projects / activities to implement the Report on funding agreements. All relevant funding regional waterways strategy and the agreements reported on time. regional floodplain management strategy delivered and reported according to associated funding agreements. Statutory functions Ninety percent of statutory Report on status of statutory 99% of referrals and under part 10 of the requirements (permits, referrals, function delivery at year end. applications have been Water Act advice and licences) associated responded to on time. with waterway and floodplain management are responded to within the prescribed period. Statutory functions Ninety percent of statutory Report on status of statutory 100% of referrals have been under part 11 of the requirements (permits, referrals, functions delivery at year end. responded to on time. Water Act advice and licences) associated with irrigation management are responded to within the prescribed period.

11 Section 1

Initiatives and key Project delivery In 2016-17 Wimmera CMA successfully delivered 7.4 million achievements dollars of Natural Resource Management projects working with a range of partners and community members to deliver on- Review of Wimmera regional catchment strategy ground works that contribute to the priorities outlined in our Wimmera CMA completed a mid-term review of the Wimmera Regional Catchment Strategy and our vision of ‘a healthy Wimmera Regional Catchment Strategy 2013-19 (RCS). The review assessed catchment where a resilient landscape supports a sustainable and the region’s progress in implementing objectives and management profitable community’. measures for the region’s natural assets. In reviewing the RCS, Details of these projects and their achievements are outlined in Wimmera CMA met with 21 stakeholder organisations during 23 the Catchment Condition and Management section of this report. meetings, seeking information about how they use the strategy, its usefulness and suggestions for improvements. Thirty-two people were engaged in September and October 2016, including one Delivering Our Catchments, Our Communities representative from Barengi Gadjin Land Council (BGLC). The final The “Delivering Our Catchments, Our Communities” project review report was completed in December 2016. commenced in 2016-17 and seeks to implement the Victorian Government’s Our Catchments, Our Communities strategy in the Diversity and inclusion Wimmera. Under this initiative, the Victorian Government has provided $2,000,000 over four years to support Wimmera CMA The Diversity and Inclusion Guidelines for Catchment Management and catchment management partners to work better together to Authorities was approved by the Minister on 29 June 2017. deliver integrated catchment management. The project seeks to Wimmera CMA is very supportive of this new policy and have enhance the health, environment and livability of the Wimmera already commenced collating information from both staff and River and has so far achieved the following: other agencies in the preparation of our own diversity and • Protected eight and a half hectares of riparian frontage situated Inclusion Plan which is due for submission to the Minister by beside the river adjacent to Horsham. This high-profile section 27 September 2017. of river was previously grazed and cropped and the private landowner experienced ongoing issues posed by members of Security software upgrade the public accessing the land, including dog attacks on sheep. Multiple environmental and social outcomes have been achieved, A major upgrade of the Authorities anti-virus software was including improved recreational access to the river, protecting undertaken to reduce the threat of attack on the Wimmera CMA’s endangered native vegetation, creating opportunities to expand systems. and link existing walking tracks and a new pedestrian bridge and enhancing access for Traditional Owners; Computing systems • Developed and enhanced strong partnerships with a range of The Wimmera CMA has continued to enhance its SharePoint diverse stakeholders. Our Catchments, Our Communities has electronic document management system working with created opportunities for Wimmera CMA to develop constructive contractors to upgrade capability and communication. relationships with a broader range of organisations and groups; and ISO 9001:2008 quality management system • Wimmera CMA commenced working collaboratively with certification partners to develop an efficient, standardised online data collection, mapping and reporting tool. The Wimmera Spatial Wimmera CMA retained certification of its Quality Management Hub for Integrated Catchment Management (WSH) will help System under ISO9001:2008. This system ensures Wimmera CMA regional organisations and groups to track and report on their has an ongoing commitment to quality assurance and continuous management activities. This will improve the region’s ability improvement. Wimmera CMA is working towards compliance to track progress with implementing the RCS and implement under the ISO9001:2015 standard. Our Catchments, Our Communities strategy by strengthening implementation of the RCS, improving monitoring, evaluating Awards and reporting and involving a variety of groups and organisations in its development. Horsham won the Environmental Education award at the 2017 National Tidy Towns Awards, reflecting the work of the Horsham Landcare Facilitator, Wimmera CMA, BGLC and school children. National Landcare Programme implementation The Australian Government invested $1,777,482 through the Victorian government initiatives National Landcare Programme during 2016-2017. Highlights of what this funding helped Wimmera CMA and partner Wimmera CMA has contributed to the development of State organisations to achieve during 2016-17 include: government initiatives including: • Protected 11 seasonally herbaceous wetlands, resulting in 288 • Water Plan hectares of this critically endangered vegetation community • Biodiversity Strategy being actively managed by private landholders under 10 year • Victorian Rural Drainage Strategy agreements;

Wimmera CMA | Annual Report 2016-2017 12 www.wcma.vic.gov.au Section 1

• In partnership with Trust for Nature, the project secured 6.5 Secondments and external contracts hectares of Buloke woodland under permanent protection via a During 2016-17, three staff took secondments or temporary conservation covenant. This brings the total area of threatened contracts in external organisations as part of Wimmera CMA’s vegetation communities listed under the Environment professional development and partnership philosophy, including: Protection and Biodiversity Conservation Act 1999 under active management to over 670 hectares since the National Landcare • GIS support for Northern Grampian Shire Council - This partnership Programme commenced three years ago; strengthened the relationship between the council and Wimmera CMA, sharing knowledge and resources between the two • Partnered with various organisations to implement monitoring organisations. The partnership ran for 12 months and concluded in and actions to improve the viability of more than 10 threatened early 2017, providing an opportunity for staff to experience other plants and animals, including orchids, South-eastern Red-tailed regional workplaces and develop professionally in the NRM and Black Cockatoo, Malleefowl and Golden Sun Moth; Local Government industry. • Enhanced the Lake Albacutya Ramsar Site by treating rabbits • Floodplain Management support for DELWP - The purpose of the across 4,600 hectares, maintaining and improving recruitment project is to update and improve flood warning systems across opportunities for Pine-Buloke vegetation communities. This Western Victoria. Many of the areas were severely impacted in project is seeing results, with 2017 surveys finding the lowest 2011 floods and there were recommendations for improvements number of rabbits recorded since 2007; to flood warning systems. The project is looking towards a state • Increasing the capacity of farmers to increase their long term wide solution for the communication of flood risk to communities returns and improve soil health. The project worked with that are prone to flash flooding. agricultural research and extension groups and organisations to engage 365 farmers in nine workshops, field days and events, Regional floodplain management strategy complete four longitudinal surveys of land management practices and assist three farmers to plant saltbush over seven Wimmera CMA has progressed the review if the Wimmera hectares to protect fragile soils and enhance productivity; Floodplain Management Strategy with local governments, VICSES and GWMWater and other partners. A project Steering Committee • Wimmera CMA worked closely with indigenous and other involving these agencies has overseen stakeholder consultation and organisations to deliver the Nyupun Pilot Project, engaging 13 preliminary drafting. Community consultation will occur in 2017 with students in learning cultural identity with native species and to a final draft due for submission toe DELWP in December 2017. deliver 10 events that attracted over 500 participants. Highlights include a NAIDOC week event, Earth Oven Recreation event, cultural awareness training, Closing the Gap Day event, Wimmera Biodiversity Seminar, bush medicine workshops and cultural Future Initiatives heritage training; and • Wimmera CMA partnered with Charles Sturt University to undertake the fourth Wimmera Rural Landholder Social Survey. Enhance Communication Systems The survey is the longest continual social survey of its type in In the ensuing year, Wimmera CMA will upgrade its information Australia and is vital in assisting Wimmera CMA to understand and communications technology structure by joining a consortium the social and economic factors that shape decision-making by of CMA’s to introduce a wider area network from its current ADSL landholders. environment.

Wimmera southern Mallee geographic information Shared enterprise reporting platform finance and systems (GIS) shared services group project management system Wimmera CMA chairs the Wimmera Southern Mallee GIS The Authority will pursue a replacement for the current system Shared Services Group (WSMGSS) which was formed in early with other CMA’s on a shared platform. 2015 following recommendations arising from the Wimmera Southern Mallee Regional Growth Plan. The WSMGSS comprises representatives from GWMWater, Hindmarsh Shire Council, Wimmera spatial hub for integrated catchment Horsham Rural City Council, Northern Grampians Shire Council, management West Wimmera Shire Council, Wimmera CMA, Wimmera Wimmera CMA commenced working collaboratively with Development Association and Yarriambiack Shire Council. The organisations that undertake natural resource management in group aims to enable enhanced spatial capacity across the region. the Wimmera to develop an efficient, standardised online data The primary objective during 2016-17 was the enhancement of collection, mapping and reporting tool. The Wimmera Spatial Hub public mapping services across the local government and CMA for Integrated Catchment Management (WSH) will help regional areas, providing the public with a mechanism to easily access organisations and groups to track and report on their management maps of the region. The group also facilitated an update to the activities. This will provide a range of benefits including improving region’s aerial photography, which was last updated seven years the region’s ability to track progress with implementing the ago. Wimmera CMA contributes substantial technical and project RCS. This project is funded by the Victorian Government’s Our management expertise. Catchments Our Communities (OCOC) program and implements the OCOC strategy by strengthening implementation of the RCS, improving monitoring, evaluating and reporting and involving a variety of groups and organisations in its development.

13 Section 1 Catchment condition Summary of catchment and management condition in 2016-17 This section of the report provides an assessment of the condition of the region’s environment and a reflection on the likely impact of Overall it was a positive year for catchment condition as the annual scale actions, events and observed change. It also describes Wimmera’s rivers, streams, wetlands and native vegetation the management actions taken by Wimmera CMA and partner benefited from wet conditions. Following an extremely dry 2015- organisations and groups to improve catchment condition. 16, rainfall in the Wimmera in 2016-2017 was above or very much above the long-term average for most of the region. In particular, Monitoring catchment condition helps indicate how well actions the region experienced an extremely wet September with some taken to improve the condition of the environment are performing areas receiving their highest rainfall on record. This resulted in as well as helping to identify opportunities for adapting and extensive flooding of the Wimmera River, although property enhancing management techniques. In Victoria there are five damage was minimal. Much of the region continued to experience catchment condition themes: waterways, biodiversity, land, above average rainfall in April and May, heralding a positive start coasts and community. The following section discusses each of to the 2017 growing season. However, June rainfall was very much the themes of relevance to the Wimmera (excluding coasts) and below average right across the region. Table 2 provides a summary provides: of catchment condition in 2016-17 and the following sections 1. A description of regional context; provide more detail. 2. Benchmark conditions or background levels; 3. A regional annual condition assessment; and 4. Reasons and evidence in support of the assessment. The catchment condition assessment for each theme describes the level of confidence or concern that catchment managers have in the future of the regional environment. The assessment is based on available science and expert advice as well as evidence gained during the preceding year and uses the criteria detailed in Table 1. A positive assessment indicates a level of optimism about future directions and a concerned or highly concerned assessment indicates a more pessimistic view of the direction of environmental condition.

Table 1: Assessment criteria for annual catchment condition reporting

Assessment Criteria

1. Positive An optimistic future with evidence that events during the year will have a positive impact on the longer term.

2. Neutral A largely neutral state, where events during the year may have been significant but are within expected variation and will have little impact in the longer term. 3. Concerned A level of concern that significant events during the year may have an adverse impact in the longer term.

4. Highly A high level of concern that concerned significant events during the year are likely to have an adverse impact in the longer term.

Wimmera CMA | Annual Report 2016-2017 14 www.wcma.vic.gov.au Section 1

Table 2: Summary of catchment condition for 2016-17

Theme Summary catchment condition assessment 2016-17

Waterways Positive Waterway condition was boosted by above average rainfall. Extensive flooding saw flows extend along the length of the Wimmera River and into and had a positive impact on salinity levels in the river. Stream flows remained sufficient to connect pools along the river for several months. Many wetlands filled, supporting significant waterbird populations, enabling vegetation to complete its life-cycle and providing valuable opportunities for recreation. There have been no specific events or challenges this year to increase concern about the future management of waterways. Biodiversity Neutral There have been no extreme or unusual events during 2016-17 that pose long-term consequences for biodiversity. Overall, native ecosystems are stable or in slow decline.

Pressures continue to be posed by a range of threats including land management practices, climate, weeds, rabbits and foxes. Native plant, wetland and riverine communities profited from wet conditions, particularly germination of native seedlings and waterbirds. Invasive weeds also took advantage of the wet seasons. Increased paddock burning in autumn 2017 placed pressure on paddock trees. Land Neutral Well-above average rainfall during the 2016 growing season led to heavy stubble loads and a significant increase in land management practices that increase the risk of soil

erosion. However, there were minimal reports of erosion occurring. It is unlikely that this scenario will be repeated in 2018, given a drier outlook for 2017 and the number of paddocks with retained stubble has generally trended upwards over the long-term. There have been no events during the year that are likely to impact on long term land management on public or private land. Community Positive Community members and groups continued to make positive contributions by participating in management activities and events that protect and enhance the region’s environmental assets. Visitor numbers to the were high. Educational events generally attracted strong participation. For example, a major event attracted over 1,000 attendees.

Summary of catchment management in 2016-17

Wimmera regional catchment strategy implementation Wimmera CMA and partner organisations and groups implemented a wide range of management actions in 2016-17 aimed at protecting and improving the condition of the region’s natural assets. The Wimmera Regional Catchment Strategy 2013- 19 (RCS) describes the Wimmera’s natural assets as its native vegetation, rivers and streams, soils, threatened plants and animals and wetlands. The RCS sets out long-term objectives and medium term (6-year) management measures for achieving the region’s aspirations for each natural asset. Management actions implemented by Wimmera CMA seek to achieve these management measures and objectives. Regional NRM organisations, groups and individuals also contribute to achieving management measures. The RCS contains fifty-nine management measures to be implemented over six years from 2013 to 2019. Of these: • 4 are completed; • 43 are partially achieved and on track to be achieved by 2019; • 11 are partially achieved and require increased work to be achieved by 2019; and • 1 is no longer relevant.

15 Section 1

RCS Management Measure Process Figure 1 shows the progress made by Wimmera CMA and many of the region’s NRM organisations and groups in implementing management measures for each natural asset since the strategy commenced in 2013.

Figure 1: Progress made implementing management measures from the RCS RCS Management Measure Process from 2013 to 2017

RCS Management Measure Process

No longer relevant RCS Management Measure Process No longer relevant Rivers and Streams Wetlands In progress, more work needed Rivers and Streams Wetlands In progress, more work needed In progress, on track In progress, on track Completed Completed

No longer relevant No longer relevant In progress, more work needed Rivers and Streams Wetlands Soils Threatened Plants and AnimalsIn progress, more work needed Native Vegetation Rivers and Streams Wetlands In progress, on track Completed In progress, on track Completed

Soils Threatened Plants and Animals Native Vegetation

Soils Threatened Plants and Animals Native Vegetation

Table 3 outlines the management measures that were progressed in 2016-17 and the main activities, projects and programs that contributed to their implementation. Detail about each of the activities is provided in the following sections of this report.

Table 3: Management measures progressed in 2016-17 and the main activities contributing to their implementation Soils Threatened Plants and Animals Native Vegetation Management RCS asset measures Main activities contributing to implementation progressed Native vegetation 5 of 5 Wetland protection incentives (2 are completed) Rabbit and weed control Riparian management programs Landcare initiatives and grants Rivers and streams 20 of 21 Environmental water delivery Erosion control works Riparian management programs Rabbit and weed control Improved integrated catchment management Disseminating information via events, local press and social media Fish, platypus and water quality monitoring Floodplain management initiatives Soils 8 of 8 Disseminating information via events, local press and social media Landcare initiatives and grants Incentives for saltbush and stock containment areas Research related to agricultural trials Land management transect surveys

Wimmera CMA | Annual Report 2016-2017 16 www.wcma.vic.gov.au Section 1

Management RCS asset measures Main activities contributing to implementation progressed Threatened plants and 8 of 8 Reintroducing threatened plants to the wild animals (1 is completed) Monitoring population characteristics (1 is no longer relevant) Rabbit and weed control Wetlands 7 of 7 Environmental water delivery Wetland protection incentives Rabbit control at Lake Albacutya Ramsar Site Rabbit and weed control Other 5 of 5 Floodplain management initiatives, including progressing the floodplain management strategy (fire and emergency (1 is completed) management, emerging Disseminating information via events, local press and social media opportunities and challenges) Highlights of Wimmera CMA’s achievements in 2016-17 include: • Employed 32 drought-affected individuals as part of the • Supported Traditional Owners to realise their aspirations Victorian Government’s Drought Response Package to work on regarding culture and traditional practices, working with local environmental and community projects; groups to deliver ten events. Highlights include the Nyupun • Established 55 management agreements with private Pilot Project, Earth Oven Recreation event and Bush Medicine landholders, protecting 150 hectares of riparian land along rivers workshops. and streams and 550 hectares of wetlands and associated native vegetation; • Delivered 10,700 megalitres of environmental water to maintain and improve habitat and water quality in rivers and streams. Twenty-six megalitres were also delivered to seven wetlands; • Installed six rock chutes and associated erosion control works at three sites and completed planning and designs for eight future sites to mitigate erosion in the Wimmera River’s upper catchment; • Engaged more than 3,500 people in over 200 events to increase people’s knowledge, awareness and capacity to help look after the region’s natural assets. A highlight was a community event coinciding with the Horsham’s annual fishing competition that attracted an estimated 1,000 participants; • Monitored populations of more than 15 native species to improve information to guide management approaches, including native fish, platypus, freshwater crayfish and threatened plants and animals; • Drafted the Wimmera Floodplain Management Strategy in close consultation with regional flood stakeholders and progressed and completed three flood investigations; • Worked with partner organisations and landholders to complete 5,800 hectares of weed control and 5,800 hectares of rabbit control on public land, along waterways and around wetlands in high priority areas including Lake Albacutya Ramsar Site; • Partnered with organisations to implement monitoring and actions to improve the viability of more than 15 threatened plants and animals, including orchids, South-eastern Red-tailed Black Cockatoo, Malleefowl, Golden Sun Moth and freshwater crayfish; • Worked with agricultural organisations and Landcare to improve the capacity of farmers to improve soil productivity, sustainability and resilience by delivering nine events, monitoring land management practices and supporting farmers to protect fragile soils by constructing 87 stock containment areas and planting seven hectares of saltbush; and

17 Section 1 Condition of the Wimmera’s waterways Waterways benchmark – indices of stream and Rivers, streams and wetlands in the Wimmera and the ecosystems wetland condition that they support provide valuable recreation opportunities for local communities and tourists, water supply for towns and farms, The 2010 state-wide Index of Stream Condition report (Department a rich cultural history and habitat for a variety of wildlife including of Environment and Primary Industries, 2013) provides a snapshot of native fish, platypus, yabbies, birds and plants. river health for approximately 29,000 kilometres of major rivers and streams in Victoria. Of the stream length assessed in the Wimmera, The environmental condition of the region’s waterways is 58% was in moderate condition with a further 5% in good condition influenced by a range of factors, including water regimes, water and 3% in excellent condition. In contrast, 17% was in poor quality, habitat, vegetation, connectivity, land management condition and 3% in very poor condition (figure 2). practices, natural events like drought, floods and bushfires, recreation, development and climate change.

Figure 2: Index of Stream Condition for the Wimmera, 2010 (Department of Environment and Primary Industries, 2013)

The Index of Wetland Condition method (Department of Environment and Primary Industries, 2014) was used to assess 125 wetlands in the Wimmera in 2009, 2010 and 2011. Most wetlands were in good condition, with 14% in excellent condition, 41% in good condition, 26% in moderate condition, 15% in poor condition and 4% in very poor condition. Wetlands located on Crown land were in slightly better condition than those on private land. The assessments were undertaken at the end of an extended period of below average rainfall, indicating that Wimmera wetlands have evolved with and are resilient to variable climate conditions. However, the wetlands assessed only represent a small percentage of the region’s more than 2,600 wetlands and may not be indicative of the overall condition of wetlands in the Wimmera.

Wimmera CMA | Annual Report 2016-2017 18 www.wcma.vic.gov.au Section 1

Annual rainfall Rainfall totals in the Wimmera over the period 1 July 2016 to September rainfall on record. This resulted in extensive flooding of 30 June 2017 were above the long-term average for most of the the Wimmera River with a major flood level occurring at Glenorchy. region and very much above average for parts of the south-west Much of the region experienced above average rainfall in April Wimmera and north-east of Horsham (figure 3). Following an and May, heralding a great start to the crop growing season. June average to above average winter in 2016, spring rainfall was very rainfall was the exception, being very much below average (figure much above average, mainly due to an extremely wet September 5) right across the region. Some parts of the region experienced (figure 4). Much of the region north of Horsham and in the their lowest June rainfall on record. Wimmera River’s upper catchment experienced the highest

Figure 3: Victorian rainfall deciles from 1 July 2016 to 30 June 2017 (Bureau of Figure 4: Victorian rainfall deciles for Sept 2016 (Bureau of Meteorology, 2017) Meteorology, 2017)

Figure 5: Victorian rainfall deciles for June 2017 (Bureau of Meteorology, 2017) Inflows to reservoirs during 2016-17 totaled 244,660 megalitres, representing 122% of the historic average. This was equivalent to the total volume of inflows over the previous four years combined (figure 6).

Figure 6: Ranked inflow to Grampians headworks storages from 1900 to 2016 (Provided by GWMWater)

19 Section 1 Waterways assessment 2016-17

Waterway condition was boosted by above average rainfall. Extensive flooding saw flows extend along the length of the Wimmera River and into Lake Hindmarsh and had a positive impact on salinity levels in the river. Stream flows remained sufficient to connect Positive pools along the river for several months. Many wetlands filled, supporting significant waterbird populations, enabling vegetation to complete its life-cycle and providing valuable opportunities for recreation. There have been no specific events or challenges this year to increase concern about the future management of waterways.

Reasons for assessment • Annual river flow in 2016 was the highest it has been since 2011 likely to be due to growth of the population as well as improved (figure 7) and the third highest flow between 2000 and 2016. river conditions arising as a result of environmental flows. The Widespread flooding in the Wimmera River catchment occurred population remains highly vulnerable due to its small size and following high rainfall in September 2016. Floodwaters inundated isolation (Griffiths, van Rooyen, & Weeks, 2017). adjacent floodplains and many anabranches to the main river • Fish surveys in rivers and streams had mixed results: channel and off-stream areas retained water for extended º The fish community in the lower MacKenzie River and Burnt periods. Lake Hindmarsh received sufficient flows to fill it to Creek has re-established via movement and recolonisation. approximately a quarter of its capacity. Flows remained sufficient However, the number of European carp has increased for several months to continue to connect pools along the significantly from previous surveys while, disturbingly, the river. This contrasted with the previous year when flows did not number of Obscure Galaxias has declined (Stevenson & Bloink, progress beyond Dimboola weir and the lower Wimmera River 2017). was characterised by a series of disconnected pools and declining water quality. º The persistence of Wimmera populations of three species of Figure 7: Annual river flow in the Wimmera. Total surface and subsurface runoff threatened crayfish was verified in streams in the Grampians into the river as estimated by the OzWALD model-data fusion system. (Australian National Park following pressures including the Millenium National University – Fenner School of the Environment & Society, 2016) drought, bushfires and a large flood that resulted in large scale erosion (Stevenson & Bloink, Targeted crayfish surveys of 80000 upper Wimmera River catchments, 2017). • º River blackfish were not detected in Mount William Creek. • 70000 The population declined in the creek during the Millenium • 60000 drought and does not appear to have recovered (Griffiths, van • Rooyen, & Weeks, Assessing distribution of blackfish in Mt 50000 • William Creek, 2017). • 40000 º Flooding in September 2016 triggered mass movements ML • 30000 of European carp, presumably from their overwintering aggregations (Griffiths, van Rooyen, & Weeks, Understanding 20000 carp distribution and movements in the lower Wimmera River - Supplement, 2017). 10000 • The annual Horsham Fishing Competition recorded catches of 0 more native fish than Carp for the first time. • Bird surveys carried out at Dock Lake and Lake Hindmarsh demonstrated the significance of these wetlands for waterbirds, • Flooding in September 2016 contributed to mixed impacts on with a high diversity and abundance of birds and breeding water quality. Salinity levels showed a significant improvement in recorded. More than 1,500 birds from 19 species were recorded the lower Wimmera River. However, significantly lower levels of at Dock Lake and four species were recorded breeding (Starks, dissolved oxygen and much higher levels of turbidity, nitrogen 2017). Twenty-five species were recorded at Lake Hindmarsh, and phosphorus were also recorded. Since September, water reflecting the wide range of ecological niches supported. Notable quality has improved considerably and it is likely it will continue birds include the Red-necked Stint which is a Palaearctic migrant to do so if another flood event does not occur in the near future. and Red-necked Avocets. Five species were recorded breeding. At the end of 2016-17, the river system is a much healthier system Regent Parrots were also recorded (Starks, Lake Hindmarsh than at the end of 2015-16 (Wimmera CMA, 2017). Survey Report, 2017). • Environmental water (10,700 megalitres (ML)) was delivered to the • After an extremely dry 2015-16, many wetlands filled, supporting Wimmera River, Burnt Creek, MacKenzie River and Mount William waterbird populations, enabling vegetation to complete its Creek, boosting natural flows to maintain condition and connect lifecycle and providing valuable opportunities for recreation. pools and providing opportunities for platypus and native fish to • Environmental water (22 ML) delivered to seven wetlands in the breed. north-east Wimmera provided habitat to waterbirds and other • Annual monitoring surveys of platypus in the MacKenzie River species over summer. indicate that the population is slowly increasing. Six juveniles • A survey of rural Wimmera landholders demonstrated that have been observed over the past four years after none were people are concerned about waterway health. The survey found detected between 2006 and 2013. Platypus DNA was detected that the most important district-level issues were the impact of at ten sites, providing evidence that platypuses have expanded reduced water flows on the long-term health of rivers, streams into the lower MacKenzie River for the first time since 2005. This is and wetlands and reduced opportunities for recreation as lakes dry out (Curtis & Mendham, 2017).

Wimmera CMA | Annual Report 2016-2017 20 www.wcma.vic.gov.au Section 1 Management of the Wimmera’s waterways The RCS sets out long-term objectives and six-year management measures that seek to improve the condition of the region’s natural assets over time. The management measures for rivers and streams focus on improving riparian land, reducing erosion, improving aquatic ecosystems, enhancing water quality, ensuring adequate flow regimes, reducing flood risk and managing floodplain areas. Table 4 (rivers and streams) and table 5 (wetlands) summarise the management actions completed during 201617 by Wimmera CMA and other NRM organisations that implement the RCS’s management measures for the region’s waterways.

Table 4: Management activities for rivers and streams carried out in the Wimmera in 2016-17

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA and partner organisations worked together Protected 8.5 hectares (ha) Victorian Wimmera CMA to deliver the Victorian Government’s Our Catchments, Our of riparian frontage Government Partners: DELWP, Communities initiative for improved integrated catchment Held 2 stakeholder BGLC, local management. This multi-year project seeks to protect, roundtables government, enhance and restore valued river reaches, improve the numerous region’s livability, improve coordination and build knowledge. Progressed the Wimmera community groups, In 2016-17: Spatial Hub project PV, GA, TfN, • Riparian frontage in Horsham was protected, enhancing Landcare public access to the area and providing opportunities to link existing walking tracks; • Two stakeholder roundtables were held, improving communication and coordination of activities between regional NRM organisations; and • The Wimmera Spatial Hub project was initiated and progressed to improve the way that organisations record and monitor management actions that seek to improve environmental condition. The Thriving Community Rivers Project seeks to ensure that Constructed 6 erosion Victorian Wimmera CMA Wimmera rivers continue to provide substantial economic, control structures at 3 sites Government Partners: DELWP social, cultural, recreational and environmental benefits. The Assessed 12 sites for future project achieves this by: erosion control works. • Assisting land managers to protect river and stream values, Completed construction manage rivers and streams sustainably and address threats designs for 8 sites to water quality, particularly stock access and sedimentation Completed maintenance caused by erosion; works at 7 sites • Mitigating erosion in the upper Wimmera River system to decrease sediment from moving downstream and damaging Sampled 28 sites for carp valued reaches; DNA • Seeking to reduce the impacts of European carp in reaches Supported monitoring and and urban waterways valued by the community by maintenance of 15 river improving understanding of carp movements and responses gauges to river conditions; and 5 civil contractors received • Supporting implementation of the Victorian Water Quality cultural heritage training Monitoring Partnership and Regional Waterway Monitoring Partnership. All activities were successfully completed with the exception of one erosion control site where construction works were delayed as wet weather made the site inaccessible. Works at this site will be completed in 2017-18 once site access is possible.

21 Section 1

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA implemented the Victorian Government’s Protected 143 ha via 27 Victorian Wimmera CMA Regional Riparian Action Plan by: management agreements Government Partners: PV, • Assisting land managers and building their capacity to Erected 28 km of new Landcare groups manage riparian areas to protect river and stream values and fencing reduce threats, particularly stock access and sedimentation; Maintained 5 km of fencing • Reducing the impact of rabbits and weeds on riparian zones; and Revegetated 75 ha • Funding Landcare groups to implement riparian actions Treated weeds over 2,850 identified in the Wimmera Waterway Strategy. ha Treated rabbits over 955 ha Wimmera CMA delivered its management responsibilities for Delivered 10,700 ML Victorian Wimmera CMA the environmental water reserve, protecting and improving environmental water to 4 Government Partners: Victorian waterway condition. Achievements include: rivers Environmental • Delivered 10,701 ML of environmental water to maintain Coordinated a water supply Water Holder and improve conditions in the Wimmera River, Burnt Creek, to Dock Lake (VEWH), GWMWater, MacKenzie River and Mt William Creek; Commonwealth Engaged 200 people at 6 • Coordinated an unregulated water supply to Dock Lake Environmental events which triggered a substantial bird breeding event; Water Holder • Liaised with community members, agencies and recreational Implemented 2 EWMPs (CEWH), Glenelg user groups regarding planned flows for waterways; Hopkins CMA Engaged 40 people at 1 (GHCMA), North • Developed projects to enhance environmental watering event Central CMA, outcomes through improvements to environmental water PV, Mallee CMA delivery infrastructure; Printed quarterly newspaper updates (MCMA), local • Delivered six events that engaged almost 200 people; government • Implemented Environmental Water Management Plans Completed 1 strategy (EWMPs) for the Wimmera River System and Wimmera Mallee Pipeline Wetlands, including by developing a new web page with real-time flow data; • Reported on environmental watering in quarterly updates in regional newspapers; and • Completed a multi-year engagement and communications strategy. Wimmera CMA highlighted the benefits of environmental Erected 9 signs in 3 towns Victorian Wimmera CMA water to anglers by: Government Engaged 40 people at 1 Partners: • Involving local government and community groups in the event Wimmera Anglers construction of signs along the Wimmera River at Horsham, Association, HRCC, Sampled 15 sites for Jeparit and Dimboola; HSC, HLN • Holding a “Carp Conversation” event to disseminate Freshwater Catfish and information about native fish in the river and the potential Golden Perch release of carp herpes virus; Progressed 1 Youtube • Partnering with the Wimmera Anglers Association to sample video the Wimmera River for the presence of Freshwater Catfish and Golden Perch; • Developing a Youtube video narrated by Rex Hunt which will be finalised in 2017-18. European carp were removed at 27 sites on the Wimmera Removed European Carp Victorian Wimmera CMA River, MacKenzie River, Mount William Creek, Yarriambiack from 27 sites Government Partners: Creek and at Lake Marma. A carp trap was constructed and Constructed 1 carp trap GWMWater, PV, application sent to the Victorian Fisheries Authority (VFA) for HSC, community its use in the Wimmera River. Developed 1 business case groups, VFA, BGLC A business case was developed in collaboration with GWMWater, PV, HSC, community groups, VFA and BGLC to create a refuge pool in an anabranch of the Wimmera River at Jeparit.

Wimmera CMA | Annual Report 2016-2017 22 www.wcma.vic.gov.au Section 1

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA partnered with regional organisations to Completed 1 draft report Victorian Wimmera CMA quantify the shared benefits provided by environmental Government Partners: WDA, water in the Wimmera. A socio-economic study has been local government, completed for 23 high profile waterways across the region, GWMWater cataloguing the benefits that recreational and environmental water provide to nearby communities and quantifying them in terms of social and economic benefits. The report is likely to be completed and released in 2017. A major event was held coinciding with the Horsham Fishing Engaged about 1,000 at 1 Victorian Wimmera CMA Competition in March 2017 involving television personality major event Government and wildlife expert, Chris Humphreys. Around 1,000 people attended, engaging community members regarding waterway health and its benefits. Wimmera CMA supported DELWP to develop a Water Provided support to DELWP Victorian Wimmera CMA Resource Plan for the Wimmera Mallee by delivering Government Partners: DELWP information and documentation, participating in workshops and meetings and reviewing documents. Wimmera CMA participated in forums to assist the Attended all meetings Victorian Wimmera CMA development and implementation of government policy. Government Actively participated in Partners: DELWP, In particular, Wimmera CMA is on the executive of the statewide forums Victorian CMAs Victorian Waterway Managers Forum and has been an active member of the Riparian Technical Working Group, Wetland Management Forum and working group supporting DELWP to develop a Victorian Rural Drainage Strategy. The development of a Waterway Action Plan commenced for Held 2 community Victorian Wimmera CMA Millers Creek. meetings Government Conducted waterway assessments Works on waterways permits were processed and issued. Processed 20 works on Victorian Wimmera CMA Wimmera CMA continued to work with local councils and waterways permits Government stakeholders to streamline the process for approvals, for example, by issuing ‘bulk’ permits for works at multiple sites of the same nature. Wimmera CMA’s Aboriginal Water Officer provided support Engaged 58 people Victorian Wimmera CMA to Traditional Owners to realise their aspirations for the lower Government Facilitated 1 assessment Partners: BGLC, Wimmera River system regarding culture and traditional MLDRIN, DELWP practices, Country, economic development opportunities, Produced 1 short film building relationships and community capacity. Foundational work occurred to prepare for watering significant cultural Produced 1 story map tool places: • Wimmera CMA facilitated an Aboriginal Waterways Assessment of the lower Wimmera River with MLDRIN and DELWP through a community gathering called “River Yarns”; and • A short film and story map tool were developed for the local indigenous community to promote cultural values of the river. Wimmera CMA promoted the River Detectives program, led Engaged 12 participants at NCCMA Wimmera CMA by North Central CMA (NCCMA), supporting educators to 5 training events Partners: NCCMA, explore local waterways with students. Teachers received a Corangamite CMA, water monitoring kit, resources, activities and professional North East CMA, development sessions. Water, Project Platypus Wimmera CMA presented and promoted its riparian and Presented at 1 event Victorian Wimmera CMA waterway program at the 2017 Wimmera Machinery Field Government Partners: DELWP, Days, a significant regional gathering attracting thousands of DEDJTR visitors.

23 Section 1

Lead Management activities led by Wimmera CMA Achievements Funder organisation Floodplain management A draft Wimmera Flood Management Strategy was prepared Prepared 1 draft strategy Victorian Wimmera CMA consistent with the Victorian Floodplain Management Government Carried out stakeholder Strategy and in consultation with regional flood stakeholders consultation including VicSES, Wimmera councils and GWMWater. The strategy was reviewed by DELWP and draft action statements were created. The strategy will be finalised in 2017 following public consultation. Wimmera CMA responded to statutory referrals under Responded to 242 statutory Victorian Wimmera CMA council planning schemes and requests for flood advice. referrals and requests for Government Wimmera CMA also provided flood and catchment-related flood advice information and advice to organisations regarding major Provided advice on project proposals including the Western Highway duplication, numerous major project a proposed wind turbine development and proposed solar proposals farms. Flood investigations were progressed and completed: Finalised 2 flood Victorian Wimmera CMA investigations Government, • The and Brim flood investigation was Partners: YSC, Australian completed. YSC was provided with a design for a flood Drafted 1 flood GWMWater, Vic SES Government, YSC mitigation levee for Warracknabeal. The community was investigation consulted at two meetings, via a dedicated Facebook site Held 8 community and two drop-in sessions hosted by YSC; meetings • A draft report was prepared for the Dunmunkle Creek flood investigation. The community was consulted at four Communicated via meetings, via Facebook and Wimmera CMA’s website. The Facebook and website final report is planned to be published in 2017; and Published 1 video • A flood investigation for the Lower Wimmera River was completed. A video has been published on Youtube and Provided flood information presented at the 2017 Floodplain Management Australia to local councils National Conference, highlighting the benefits of the study for the community. Flood mapping has been provided to HSC for updating planning scheme overlays. Gauge datums and Municipal Flood Emergency Management Plans have been updated.

Wimmera CMA | Annual Report 2016-2017 24 www.wcma.vic.gov.au Section 1

The management measures for wetlands focus on protecting and improving the condition of wetlands valued by the community by delivering environmental water, assisting private landholders to manage wetlands and maintaining the ecological character of the Lake Albacutya Ramsar Site.

Table 5: Management activities for wetlands carried out in the Wimmera in 2016-17

Lead Management activity Achievements Funder organisation Wimmera CMA delivered its management responsibilities for the Delivered 22 ML to 7 Victorian Wimmera CMA environmental water reserve, protecting and improving waterway wetlands Government Partners: VEWH, condition. Achievements include: Engaged 25 people at GWMWater, CEWH, • Delivered 22 ML of environmental water to seven wetlands supplied by 1 event GHCMA, NCCMA, the Wimmera Mallee Pipeline; and PV, MCMA, local • Held an information day regarding the values of wetlands that receive government piped water in conjunction with NCCMA. Wimmera CMA provided incentives and education to assist land Protected 260 ha Victorian Wimmera CMA managers and build their capacity to protect wetlands and manage via 17 management Government Partners: PV them sustainably. agreements PV also completed weed control works around Lake Albacutya. Treated weeds over 66 ha Wimmera CMA continued to support private landholders to protect Protected 290 ha Australian Wimmera CMA and enhance critically endangered Seasonally Herbaceous Wetlands via 11 management Government’s Partners: TfN, PV (Freshwater) of the Temperate Lowland Plains on their land by providing agreements National incentives and education regarding best practice conservation and land Landcare management techniques. Programme PV controlled weeds and rabbits on public land. A project at the Lake Albacutya Ramsar Site aimed to enhance the Treated 260 rabbit Australian Wimmera CMA ecological character of the lake by maintaining and improving warrens across 4,600 ha Government’s Partners: PV, BGLC recruitment and regeneration opportunities for Pine-Buloke National Completed 2 rabbit vegetation communities by reducing rabbit grazing impacts. PV and Landcare population surveys BGLC monitored and destroyed rabbit warrens across the Ramsar Programme site. Spotlight transect surveys undertaken by PV found the lowest Established 5 seedling number recorded since the survey began in 2007. Seedling abundance monitoring sites monitoring was established at five locations across the park.

25 Section 1 Condition of the Wimmera’s biodiversity The Biodiversity theme reports on the overall condition of native habitat and the health of native species across terrestrial and aquatic environments. Management of biodiversity aims to improve and maintain native vegetation and to improve and stabilise populations of native plants and animals.

Biodiversity benchmark – strategic biodiversity score The Wimmera supports large areas of high biodiversity value (figure 8), in particular the Grampians National Park, Little Desert National Park, the south-west Wimmera, Lake Albacutya and Lake Hindmarsh. Riparian corridors along the Wimmera River, MacKenzie River, and upper catchment streams provide narrow but important connections through the landscape. The south west Wimmera retains numerous patches of native vegetation and wetlands on private and public land, supporting a diverse array of flora and fauna.

Figure 8: Strategic biodiversity ratings in the Wimmera, based on NaturePrint V3 (Department of Environment and Primary Industries, 2014)

Wimmera CMA | Annual Report 2016-2017 26 www.wcma.vic.gov.au Section 1

Biodiversity assessment 2016-17

There have been no extreme or unusual events during 2016-17 that pose long-term consequences for biodiversity. Overall, native ecosystems are stable or in slow decline. Pressures continue to be posed by a range of threats including land management practices, climate, weeds, rabbits and foxes. Native plant, Neutral wetland and riverine communities profited from wet conditions, particularly germination of native seedlings and waterbirds. Invasive weeds also took advantage of the wet seasons. Increased paddock burning in autumn 2017 placed pressure on paddock trees.

Reasons for assessment • Wimmera CMA and partner organisations observed and recorded were recorded. The rabbit grazing carrying capacity threshold for native vegetation and threatened plants taking advantage of the successful recruitment of key native plants is less than one active wet conditions, with: rabbit warren entrance per hectare. Therefore, even though rabbit populations may have significantly declined where rabbit o An increase in seedlings naturally recruiting into control has occurred, the ongoing risk of impacts on native existing areas of native vegetation. For example, Trust vegetation is high. Many areas still carry medium to high rabbit for Nature recorded approximately 3,000 endangered populations. Winged Peppercress at Snape Reserve; • In March 2017, a new strain of the calicivirus called RHDV1 K5 o High rates of seedling survival reported in areas was released across Victoria, including fourteen sites in the revegetated with native seedlings. However, GA Wimmera. Knockdowns in rabbit populations are expected to be reported that areas sown with native seeds were around 10 to 15% on average (ranging from zero to 40%). Greater heavily impacted on by mice, who ate the seeds; benefits will be seen in areas where RHDV1 K5 is used as part o Four orchid species reintroduced into the wild prior to of an ongoing integrated multi-technique rabbit management 2016-17 were observed to be well-established. Rates of program. flowering and seed set are comparable with or greater • AV is recording more incidences of deliberate and/or accidental than known wild populations; and introduction of new high risk invasive species via commercial and o The discovery of a new population of the critically private trade on the internet. During 2016–17, two incursions into endangered Spiny Rice-flower. This is significant as it the Wimmera of State Prohibited Weed, Water Hyacinth, were extends the known locations in the Wimmera to three. detected. The plants were seized and destroyed, mitigating the • Some weed species were also observed to profit from the high risk of impacts on waterways. rainfall year, including Bathurst burr, Horehound and Patterson’s • Wet conditions during 2016-17 substantially enhanced habitat for curse. Many partner organisations expressed concern about the waterbirds, providing feeding and breeding opportunities and widespread invasion of African lovegrass, able to outcompete attracting large numbers of birds to the region: other species when the right conditions occur. o Bird surveys at Dock Lake and Lake Hindmarsh • The long-term viability of scattered trees in paddocks is a recorded a high diversity and abundance of birds significant ongoing issue. Wimmera CMA observed and partner and breeding occurring. More than 1,500 birds from organisations reported concerns regarding widespread impacts 19 species were recorded at Dock Lake (Starks, Dock on paddock trees in autumn 2017 arising from an increase in the Lake Survey Report, 2017). Twenty-five species were burning of crop stubble and windrows. Many trees were observed recorded at Lake Hindmarsh, reflecting the wide range to be partially burnt or scorched, potentially impacting on their of ecological niches supported (Starks, Lake Hindmarsh long-term survival. Stubble burning provided a low-cost option Survey Report, 2017). for growers to overcome difficulties with sowing crops through o Prior to the opening of the 2017 duck season, the Game heavy stubble loads following the outstanding 2016 growing Management Authority reported that habitat and season. The level of burning may not be repeated next year due waterbird surveys showed that good rainfall in winter to the drier outlook for the 2017 growing season. Paddock trees 2016 resulted in a significant increase in waterbird are declining over time due to land use changing from grazing to breeding and extensive and widespread habitat cropping, increased size of farming equipment, fire, fertilisers and availability. Daily bag limits were increased from 2016 herbicides, aging, dieback and low rates of recruitment of new due to the presence of more birds. Lake and trees. Large old paddock trees provide habitat for native birds Natimuk Creek Lake Reserve were closed to hunting and bats that use cracks and hollows formed as trees age and due to the presence of a large number of endangered stepping stones for safe movement through the landscape. Freckled Duck. • Agriculture Victoria (AV) have observed a gradual rebound of • The annual population survey of the South-eastern Red-tailed rabbit populations since 1996 due to growing resistance to rabbit Black Cockatoo counted 810 birds across south-western Victoria calicivirus. However, an improvement in the condition of native and south-eastern . This is less than the 901 birds vegetation, biodiversity and water quality is expected in areas recorded in 2016, however the number of birds recorded in the where effective landscape-scale rabbit control programs have Wimmera was significantly more. Birdlife Australia reported that been undertaken. it is unlikely that the population has suffered a significant decline • AV’s long-term rabbit monitoring sites at Telopea Downs and over the last 12 months. It is more likely that birds were missed on Ararat have recorded an 87% reduction in the rabbit population the day of the count. The count was hampered by windy conditions and a 75% reduction in active warren entrances per hectare since and flocks being widely dispersed and considerably smaller than 1998. In 2016, an average of 11 warren entrances per hectare last year.

27 Section 1

• Of concern, monitoring surveys identified that dry conditions in Table 6: Bushfires on public land in the Wimmera from 2005 to 2016 (Glenn 2015-16 have impacted on the annual emergence of the critically Rudolph Forest Fire Management Victoria (pers comm), 2017) endangered Golden Sun Moth. No moths were sighted in the Wimmera for the second consecutive year. These results are Season Hectares Burnt Number of Fires consistent with other surveys across Victoria, demonstrating that 2005-06 141,685 48 this trend is not isolated to the Wimmera and posing concerns for 2006-07 19,969 77 the viability of the moth. • Figure 9 shows a decline in tree cover in the Wimmera of almost 2007-08 22,180 50 3% between 2013 and 2016. A large contributor to this decline 2008-09 4,875 48 are bushfires that occurred during the summers of 2014 and 2009-10 2,281 58 2015, impacting on large parts of the Grampians and Little Desert National Parks and their surrounds as well as other parts 2010 -11 206 10 of the region. Table 6 shows that fire burnt more than 130,000 2011-12 2,087 30 hectares between 2012-13 and 2014-15. Eighty-five percent of 2012-13 41,741 101 the Grampians National Park was burnt between 2006 and 2014. Bushfire occurrence in 2016-17 was well below average, largely 2013-14 59,264 38 due to a wet winter and spring and relatively mild summer with 2014-15 32,434 104 few lightning storms. 2015-16 435 42 2016-17 810 39 Average – 2006- 27,330 54 Figure 9: Tree cover in the Wimmera. Percent of area classified as forest at 2017 25 metre resolution mapping using Landsat imagery following the NCAS classification (Australian National University – Fenner School of the Environment Average – 1973 - 2005 6,930 38 & Society, 2016)

21

20

19

% 18

17

16

15 1 20 1 1972 1980 1988 1989 1991 1992 1998 2000 2002 2004 2006 2007 2008 2009 2010 2012 2013 2014 2016 1985 1995 2005 2015

Wimmera CMA | Annual Report 2016-2017 28 www.wcma.vic.gov.au Section 1

Management of the Wimmera’s biodiversity The six-year management measures for native vegetation in the Wimmera RCS focus on protecting high value native vegetation, revegetating areas, managing threats like weeds and rabbits, and improving coordination between agencies. Table 7 (native vegetation) and table 8 (threatened plants and animals) summarise the management actions completed during 2016-17 by Wimmera CMA and other NRM organisations that implement the RCS’s management measures for the region’s biodiversity.

Table 7: Management activities for native vegetation carried out in the Wimmera in 2016-17

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA continued to support private landholders to 6 ha committed for a Australian Wimmera CMA protect and enhance threatened vegetation communities on conservation covenant Government’s Partners: TfN their land by providing incentives, training and education in National best practice conservation and land management techniques. Landcare Six and a half hectares of Buloke Woodlands was identified for Programme permanent protection via a TfN conservation covenant. Additional projects that will protect and improve the condition of riparian and wetland vegetation and threatened plants and communities are described in the relevant sections of this report. Management activities led by partner Lead organisations Achievements Funder organisation TfN and GA partnered with Bank Australia to protect and Finalised a 10-year vision and Bank Australia GA, TfN reestablish native vegetation to improve biodiversity, aid implementation plan threatened species recovery, improve ecological connectivity Replaced or repaired 1.3 km and sequester carbon in the western Wimmera. Bank Australia of fence have a voluntary scheme to offset the impacts of business for biodiversity outcomes and carbon capture. The focus in Monitored and treated weeds 2016-17 was on strategic planning, improving information over 75 ha and maintaining sites that were planted with native plants in previous years. Engaged 115 participants in 3 events Completed 5 ecological surveys across 970 ha The Handbury Fund supports GA to develop partnerships, Participated in 1 planning Handbury Fund GA implement promotional activities and participate in policy process reviews relevant to the Habitat 141 project. In 2016-17, these Supported the release of the activities included: calicivirus • PV’s Conservation Action Planning process for the Wimmera; Planted 180 threatened plants • Nominating the Nurcoung district and supporting Arapiles Delivered 1 presentation Landcare Group to participate in the national calicivirus release; • Partnering with DELWP, planted 180 threatened Forked Spyridium at GA’s biodiverse carbon property at Nurcoung; • Presenting to Federation University’s Biodiversity across the Border’s conference regarding GA’s organisational response to climate change. Biodiverse plantings undertaken by GA as part of Alcoa’s Treated weeds and rabbits Alcoa GA One Million Trees Project and the Australian Government’s over 75 ha Australian 20 Million Trees Programme are both in maintenance phases, Government with weed and rabbit control undertaken to maintain restored areas. GA conducted vegetation surveys and reported to Completed vegetation VicRoads GA VicRoads’ Western Highway Project, recommending surveys ecological restoration approaches associated with proposed Recommended restoration construction between Ararat and Stawell. approaches

29 Section 1

Management activities led by partner Lead organisations Achievements Funder organisation GA developed a new partnership with Jallukar Landcare Progressed planning Sunshine GA Group enabled by support provided by the Sunshine Foundation Developed 1 partnership Partners: Jallukar Foundation. The partnership is focusing on building a supply Landcare Group of native grassland seed and planning and preparing for native vegetation restoration. DELWP implemented the Victorian Permitted Clearing of Provided input for 90 Victorian DELWP Native Vegetation: Biodiversity Assessment Guidelines and in statutory planning referrals Government doing so: Provided support and advice • Provided input into 90 statutory planning referrals involving to local government the removal of native vegetation; Provided advice to new • Assisted local government authorities to investigate reports developments of illegal clearing; • Provided support to Wimmera local government networks, Supported the Federal chairing Local Government Planners meetings to discuss Department of the issues and initiatives; Environment’s investigations • Worked with West Wimmera Shire to draft a Vegetation Protection Overlay to protect five threatened flora species; • Provided technical advice regarding proposed new developments with the potential for native vegetation or biodiversity impacts, including windfarms proposed for Murra Warra, and , gypsum mines, Grampians Peaks Trail and Stawell Tyre Stockpile, resulting in a three hectare saving in native vegetation removal; • Cooperated with the Federal Department of the Environment in their investigations of potential impacts on matters of national environmental significance. The investigation continued from 2015-16; • Provided comment and advice regarding the proposed route for the Western Highway Horsham Bypass; • Completed work to prioritise threatened species and communities in accordance with the Strategic Management Prospects outlined in Biodiversity 2037, the Victoria Government’s strategy for biodiversity; • Facilitated regional stakeholder meetings for the Victorian Government’s Native Vegetation Permitted Clearing Regulations Review and provided technical support to the refinement of native vegetation planning policy; and • Provided support to Conservation Volunteers Australia for the Diggers of the Desert Project which aligns with Biodiversity 2037. Project Platypus partnered with PV to reduce the density of Weeds removed over about PV PV, Project Platypus Sallow wattle in areas of significant vegetation in the northern 5 ha Grampians. Over the past two years, Project Platypus has been involved with trialing treatments. This year, Sallow wattle was manually removed in machinery-cleared areas. Laharum Landcare Group partnered with Wimmera CMA, Revegetated 13 ha Australian Laharum Landcare BGLC and local schools to increase habitat for threatened Government Group Striped Legless Lizards and restore connectivity while also Partners: Wimmera promoting and protecting Aboriginal cultural values. This CMA, BGLC, project was funded by the Australian Government’s 20 Million Horsham schools Trees Programme.

Wimmera CMA | Annual Report 2016-2017 30 www.wcma.vic.gov.au Section 1

Management activities led by partner Lead organisations Achievements Funder organisation AV sought to mitigate the impact of priority invasive declared Prevented seed set over 4,700 Victorian AV plants and animals on high value assets by implementing ha Government biosecurity compliance, extension and monitoring programs. Achievements include: Contained weed infestations over 3,100 ha • Prevented seed set of Serrated Tussock; • Contained infestations of Regionally Prohibited Weeds, Treated and monitored African Daisy, African Feather Grass, English Broom, Mesquite Noogoora Burr and Buffalo Burr. One infestation of Noogoora Burr was eradicated after seven years of site Eradicated 2 occurrences of monitoring; Water Hyacinth • Monitored and treated State Prohibited Weed, Mesquite; Collected 30,000 Fox scalps • Removed and destroyed State Prohibited Weed, Water and 18 Wild Dog skin pieces Hyacinth, from two residential properties, protecting Wimmera waterways; Monitored rabbits at 2 long- term sites • Implemented the Fox and Wild Dog Bounty Program, collecting almost 30,000 fox scalps and 18 Wild Dog skin Released calicivirus at 14 sites pieces at Rainbow; • Maintained long-term data on rabbit populations at long- Engaged 17 people at 1 event term monitoring sites at Ararat and Telopea Downs; • Facilitated the release of new calicivirus strain, RHDV K5, at 14 Wimmera sites and monitored its effectiveness at two sites; • Held an event at Stawell to build the community’s capacity to manage rabbits. NGSC engaged Project Platypus to implement their Roadside Treated rabbits over 6 Victorian NGSC Pests and Weeds Program. kmTreated weeds over 9.3 km Government The Landcare Facilitator for District and Telopea Downs Treated rabbits over 8 ha Various grants Landcare Facilitator, provided support to two Landcare Groups and achieved: Kaniva District and Treated weeds over 980 ha Telopea Downs • Rabbit ripping and weed control on roadsides; Revegetated 14 ha • Control of African lovegrass on private land; • Six sites revegetated with native plants; Planted more than 5,000 native plants • Held information sessions on sheep nutrition, African lovegrass and cropping techniques; and Fenced 8 ha of native • Supported the release of the new strain of calicivirus and vegetation conducted subsequent monitoring. Engaged over 340 participants in 14 events • The Yarrilinks Landcare Facilitator provided support to 170 people revegetated 12 ha Various grants Yarrilinks Landcare Landcare Groups in the YSC area: at 2 sites Facilitator • Revegetated 2 sites with native plants, involving 170 people; 21 people treated Horehound • A further 200 plants were planted by St Mary’s school, over about 60 km of roadside Warracknabeal; • Conducted a spraying program involving landholders treating Horehound on roadsides.

31 Section 1

The management measures in the Wimmera RCS for threatened plants and animals focus on protecting and enhancing existing populations, addressing threats, propagating and reintroducing threatened species into the wild and improving coordination between agencies.

Table 9: Management activities for threatened plants and animals carried out in the Wimmera in 2016-17

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA partnered with Royal Botanical Gardens Victoria to Monitored populations Australian Wimmera CMA deliver the Wimmera Orchid Conservation Project. Activities included: of reintroduced orchids Government’s Partners: Royal National • Monitoring populations of reintroduced orchids and comparing Located 1 Botanic Gardens Landcare their survival and population trends and responses to those reintroduction site Victoria of naturally occurring populations. A survival rate of 84% was Programme achieved; and Finalised 1 reintroduction plan • Finalising preparations for the reintroduction of Elegant Spider- orchid. A suitable site was found and reintroduction plan approved. A multi-year project to manage, protect and enhance threatened Introduced 2 Australian Wimmera CMA flora species and their habitats saw threatened species, Avenue threatened species Government’s Partners: DELWP cassinia and Forked Spyridium, reintroduced. Monitoring of across 3 sites National known populations was also carried out and surveys looked for Landcare Found 27 new new populations. Eleven hectares of weed control was completed Programme populations to enhance existing populations. Treated weeds over 11 ha The multi-year Red Tailed Black Cockatoo (RtBC) Recovery Project 220 volunteers Australian Wimmera CMA continued to implement high priority actions to reduce threats completed 1 survey Government’s Partners: Birdlife and build community capacity to improve conditions for the National Disseminated Australia South-eastern Red-tailed Black-Cockatoo. Volunteers participated Landcare information via a in the annual cockatoo count, recovery group meetings, observing Programme newsletter and media cockatoos, training and increasing community awareness through the Red-tailed News. The annual survey recorded 445 cockatoos in the Wimmera. The Malleefowl Conservation Project seeks to protect Malleefowl Verified 229 potential Australian Wimmera CMA nesting mounds within the Little Desert National Park and mounds Government’s Partners: DELWP adjoining private land from prescribed burning activities by National developing a comprehensive understanding of the status, Landcare distribution and critical habitat requirements of Malleefowl. Programme Surveys were conducted to verify the location of nesting mounds identified in LiDAR imaging captured in 2015-16. Eight new active mounds were found and 70 mounds were inactive. Over 80 volunteers attended a Malleefowl Recovery Group weekend, sharing experiences and gaining new skills. Monitoring surveys were undertaken to locate moths for the Completed surveys Australian Wimmera CMA Golden Sun Moth Recovery Project. Ecological burning was carried Government’s Improved habitat via Partners: DELWP out at the Nhill Sun Moth Reserve to reduce biomass and promote National ecological burning, habitat growth. Slashing and hand removal of weeds was also Landcare slashing and removing completed. Meetings, field days and publications aimed to engage Programme weeds the community. Identified 3 new sites with suitable habitat Management activities led by partner Lead organisations Achievements Funder organisation TfN worked with Committees of Management for Mount Elgin Surveyed 900 ha for TfN TfN Swamp and Snape Reserve to manage threats, protect threatened weeds, foxes and species and involve community members. At Snape Reserve, rabbits threatened species Winged Peppercress was located at three sites Treated weeds over with 894 individuals counted. At one site about 3,000 Winged more than 50 ha Peppercress plants have recruited outside the site fenced to exclude rabbits. A rare species, Pink Ziera, was discovered for the Destroyed rabbit first time. Mount Elgin Swamp received its highest level of water warrens over 1 ha inflow since TfN owned the property. Destroyed 7 foxes Monitored 6 sites for threatened species

Wimmera CMA | Annual Report 2016-2017 32 www.wcma.vic.gov.au Section 1

Condition of Wimmera land The Land theme reports on how government and the community Land benchmark – land managed for conservation are working together to protect the state’s significant natural and land cover capital while also maintaining long-term agricultural productivity, Table 10: Land managed for conservation access and opportunities for recreation and protection of important cultural values. The management of Victoria’s public Protection type Area Additional and private land focuses on the protection of natural capital over the long-term through agreements, covenants, management plans covered area in and parks and reserves. (ha) 2016-17 (ha) The land and soils of the Wimmera support the region’s economy, National parks* 192,000 0 agricultural productivity and the biodiversity and vitality of State parks* 83,900 0 native plants and animals. Ecosystem services provided by land Trust for Nature covenants 14,730 6.5 and soils include water infiltration and storage, soil stability and nutrient cycling and availability for plant growth. Government, Landholder agreements 17,600 435 conservation, industry groups and community groups in the Wimmera are working together to protect the region’s land and * Data from Public Lands Management spatial dataset. soils while also supporting a sustainable and profitable community. Land Cover Research presented in the Australian National University’s ‘Australia’s Environment in 2016’ report indicates that the annual mean percentage of soil that was unprotected by living vegetation, or exposed, in the Wimmera was 17% in 2016 (figure 10). This was 2.5% less than the extremely dry year experienced in 2015 but slightly higher than the five years prior to 2015 when it ranged between 14.7% and 16.5%. Figure 11 shows that, throughout the year, exposed soil levels peaked around 29% in the dry summer and autumn months, then dropped to 6-10% during the winter growing season and started to rise again around the November- December harvest months.

Figure 10: Annual percentage of exposed soil for 2000-2016. Figure 11: Percentage of exposed soil throughout 2016.

35

20 30

25 15

20

10 15

10

5

5

0 0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016

33 Section 1

Land assessment 2016-17

Well-above average rainfall during the 2016 growing season led to heavy stubble loads and a significant increase in land management practices that increase the risk of soil erosion. However, there were minimal reports of erosion occurring. It is unlikely that this scenario will be repeated Neutral in 2018, given a drier outlook for 2017 and the number of paddocks with retained stubble has generally trended upwards over the long-term. There have been no events during the year that are likely to impact on long term land management on public or private land.

Reasons for assessment • Wimmera CMA partners with AV to conduct two surveys of land Figure 12: Summary of some changes in land management in the Northern Wimmera from 1996 to 2017, as a percentage of paddocks. management practices in autumn and spring each year along transects across the northern and southern Wimmera. The 90.00 autumn 2017 transect reports described a significant increase 80.00 pasture in the area of stubble burnt, windrows burnt and chemical and conventional fallow in 2017 compared to the two previous years. 70.00 stubble retained There was also a decline in the area of stubble retained. 60.00 • Growing season rainfall for the 2016 season was well above 50.00 stubble removed average following dry seasons in 2014 and 2015. The wet season % of paddocks led to heavy stubble loads, disease pressure, some crop lodging 40.00 chem fallow and harvest losses. Summer rainfall, which was also slightly above 30.00 average, resulted in successive germinations of self-sown crops 20.00 Linear (stubble in many paddocks, creating a ‘green bridge’ for foliar diseases. retained ) Mouse numbers increased substantially from spring to autumn 10.00 Linear (stubble due to feed availability and harbour. Growers reported burning 0.00 removed) 11 97 98 99 01 02 03 04 06 07 08 09 10 12 13 14 16 17 as a low-cost option to overcome difficulties with sowing through 05 15 1996 2000 heavy stubble loads, manage the perceived threat of mice and Figure 13: Changes in area burnt of the Northern Wimmera Land Management remove snails whose numbers increased during the wet growing Transect. *Includes paddocks prepared to be burnt. season. It is possible that the levels of burning and cultivation 8000 seen in 2017 may not be repeated in 2018. • Fifteen hundred hectares or 7% of the surveyed area in the 7000 Southern Wimmera Land Management Transect (Agriculture 6000 Victoria, 2017) survey contained soils classed as having a

moderate to high risk of erodibility with land management 5000 practices that have the potential to increase the risk of wind

erosion. This includes paddocks where stubble or windrows were ha 4000 burnt and conventionally or chemically fallowed. Windrows burnt • The Northern Wimmera Land Management Transect (Agriculture 3000 Victoria, 2017) shows that the number of paddocks with retained 2000 stubble increased almost linearly between 1996 and 2009 but Paddock burnt*

has been inconsistent since then. Forty-four percent of paddocks 1000 had retained stubble in 1996. This has increased to a long-term average of 63 percent of paddocks (figure 12). The percent of 2011 0 2009 2010 2012 2013 2014 2015 2016 2017 paddocks with retained stubble in 2017 was equal to the long- term average. However, the area of stubble retention was less than the average for the past nine years, at 64 percent of hectares • Analysis of data collected as part of the long-term (1998- compared with the nine-year average of 71 percent. Almost 200 2014) Sustainable Cropping in Mediterranean Environments paddocks over 10,600 hectares with soils classed as moderate, experiment indicated that strategic use of tillage may have an high or very high erodibility risk had land management practices important role to play in certain circumstances. This includes that have the potential to increase the chance of wind erosion. where it can assist with management of herbicide resistance, A paddock near Jeparit was observed with topsoil loss following handling of large or lodged stubbles after favourable years or a severe storm after stubble burning, but was the only paddock control of pests such as snails. Such management decisions must in the survey where severe erosion was recorded. The area of be weighed up against risks like wind or water erosion and the stubble burnt (including windrow burning) in 2017 increased 3.4- inherent resilience of the soil itself (Agriculture Victoria, 2017). fold to 6,689 hectares, compared with the 2009-2016 average of • The area of land protected under agreements between Wimmera 1,989 hectares (figure 13). CMA and landholders increased by 435 hectares and 6.5 hectares has was placed under a TfN conservation covenant, offering these sites permanent protection and management. • In the upper Wimmera catchment, the Perennial Pasture Systems (PPS) group reported that many farmers adopted good land and animal nutrition practices during the 2014-16 drought. Ground cover was maintained in most paddocks partly due to increased use of stock containment areas. PPS’ annual pasture establishment survey showed that people were continuing to establish improved pastures during the drought.

Wimmera CMA | Annual Report 2016-2017 34 www.wcma.vic.gov.au Section 1

Management of the Wimmera’s soils The management measures in the Wimmera RCS for soils focus on assisting land managers to protect and improve soil health for sustainability and productivity. Table 11 summarises the management actions completed during 2016-17 by Wimmera CMA and other NRM organisations that implement the RCS’s management measures for the region’s soils.

Table 11: Management activities for soils carried out in the Wimmera in 2016-17

Management activities led by Wimmera CMA Achievements Funder Lead organisation Wimmera CMA’s Sustainable Agriculture Project sought to Engaged 365 people Australian Wimmera CMA build the capacity of farmers to increase their long-term returns in 9 workshops Government’s Partners: AV, Landcare, and improve soil productivity, sustainability and resilience to National Completed 4 surveys PPS, Vic NoTill environmental change. This was achieved by workshops, field Landcare days and events for farmers delivered by Vic No-Till, Project Completed 2 Programme Platypus and the Society of Precision Agriculture Australia. reports describing AV completed four surveys in spring and autumn for the land management Wimmera Cropland Management Transect and Southern practices Wimmera Land use and Land Management Transect. Developed 2 farmer Project Platypus produced two “Chicks in the Sticks” promotional case studies videos. Planted 7 ha of Vic No-Till produced two case studies to build capacity for no-till saltbush at 3 sites farming. Land stewardship incentives assisted farmers to protect fragile soils from erosion and enhance agricultural land by planting saltbush. One new site was planted and two sites that failed during drought were replanted. The Sustainable Cropping in Mediterranean Environments Completed Wimmera CMA Wimmera CMA (SCRIME) experiment commenced in 1998, comprising a range economic analysis Partners: AV, Birchip of different crop and pasture rotations and tillage/stubble and biometrical Cropping Group management practices. This project examines long-term assessment (>15 years) interactions between agronomic management on Developed a draft grain production and the underlying soil resource, including a fact sheet and report comprehensive statistical analysis of the SCRIME dataset (1998 to 2014). The project will summarise findings and communicate outcomes to grain growers and their advisers in 2017-18. Wimmera CMA assisted landholders to establish stock Constructed 87 stock Victorian Wimmera CMA containment areas on their properties as part of the Victorian containment areas Government Partners: AV Government’s Drought Response Package. This project sought to minimise soil erosion, enable faster pasture recovery, limit the spread of weeds and allow for good stock management. Management activities led by partner organisations Achievements Funder Lead organisation AV delivered its Seasonal Risk Management Program, providing An estimated 550 Victorian DEDJTR farmers with current and forecast climate and soil moisture users accessed Government information to support better decision making so that farm information via 2 management strategies match seasonal variability. electronic news services AV’s Productive and Healthy Soils Project aimed to evaluate, Engaged 30 people Australian DEDJTR demonstrate and extend information on farm practices and at 2 field days Government Partners: Wimmera CMA, technologies that improve soil health and increase productivity Federal Department of whilst maintaining the natural resource base. The project Agriculture and Water delivered two farm walks to disseminate information about Resources increasing soil carbon and crop yields. AV’s Land Health Project aims to address the declining condition Engaged 460 people Victorian DEDJTR of agricultural land by targeting dryland farmers across Victoria at 10 workshops and Government to manage the resource base to better support increased 2 field days productivity, as well as reduce the impacts of dryland salinity and soil degradation on priority natural assets.

35 Section 1

Management activities led by partner organisations Achievements Funder Lead organisation PPS continued to conduct perennial pasture research and Engaged about Various, PPS provide information to its members in the upper Wimmera 350 people with 9 including PPS catchment. In recent years, PPS has extended its focus to farmer events, newsletters Wimmera CMA, health and has introduced a woman’s group called Girls & Grass. and research reports GHCMA, Meat and Livestock Developed 3 case Australia, studies EverGraze, Progressed Seednet research trials and demonstration site projects Vic No-Till provided support to farmers to improve soil health by Engaged more than Various Vic No-Till delivering events and activities including: 700 people at 6 • A 14th annual conference, engaging more than 500 cropping events and livestock farmers. Two associated farm tours and 6 Youtube videos workshops were held in the Wimmera; received more than • Distributing information to farmers and other members via 220,000 views social media, Youtube videos and a quarterly magazine; and Distributed a • Soil health workshops. quarterly magazine to 600 members

Wimmera CMA | Annual Report 2016-2017 36 www.wcma.vic.gov.au Section 1

Condition of community participation The Community theme reports on the community’s level of contribution to and participation in environmental management and environment-based recreational activities. The Victorian community’s health and well-being benefits from participating in environmental activities and recreating in parks, reserves and other natural areas. Many Wimmera community members are active participants in environmental activities and events, helping to improve the condition of the region’s biodiversity and waterways as well as the way that land is managed. The Wimmera’s parks, reserves, waterways and lakes attract a large number of visitors to the region each year. Wimmera CMA informs, consults, partners with and empowers the community and supports the region’s NRM organisations and groups.

Community benchmark – community participation Table 12 shows the level of participation in environment related activities across a number of catchment agencies, including Wimmera CMA, Greening Australia, Trust for Nature and Landcare.

Table 12: Community participation across catchment agencies during 2016-17

Activity Number of Number of events participants Contributing to on-ground works 203 3,643

Attending skills and training events 11 108

Taking part in awareness raising activities 103 2,007

Working as collaborators in planning and decision making 14 136

Being consulted to help determine appropriate action 14 266

Visiting parks N/A 860,000 (Grampians Tourism, 2017)

Community assessment 2016-17

Community members and groups continued to make positive contributions by participating in management activities and events that protect and enhance the region’s environmental Positive assets. Visitor numbers to the Grampians National Park were high. Educational events generally attracted strong participation. For example, a major event attracted over 1,000 attendees.

Reasons for assessment • Participation rates in events and activities organised by Wimmera CMA were generally positive, with more than 6,000 participants reported in 2016-17. • Forty-two Traditional Owners reported improved skills and knowledge following participation in events and activities organised by Wimmera CMA in partnership with BGLC and other organisations, including the Nyupun Pilot Project, cultural heritage training, bush medicine workshops and an earth oven recreation event. There is strong support in the Wimmera’s Aboriginal community for more career development opportunities in NRM for young people. • Fifteen Landcare and Friends of… groups surveyed by Wimmera CMA estimated the total volunteer time contributed through their groups in a typical month to be 48 hours on average. The majority of their time over the past year was spent conducting on-ground works such as revegetation and pest plant and animal control. New members joined nine of the 15 groups in the last 12 months. • Horsham won the Environmental Education award at the 2017 National Tidy Towns Awards for the second consecutive year, reflecting the work of the Horsham Landcare Facilitator, Wimmera CMA, BGLC and local school children. The Nyupun Pilot Project was instrumental in the win, building important cultural knowledge and local language skills through plant and animal species conservation. • Wimmera CMA’s social media and website following increased, with people who like the CMA’s Facebook page almost doubling from 375 to 723. More than 11,000 individual users visited Wimmera CMA’s website during 2016-17, with 72.6% comprising new visitors to the site. This was up from 9,000 visitors to the website in 2015-16, representing a 22% increase. • The Grampians region received 805,000 domestic overnight visitors and 53,300 international overnight visitors between April 2016 and March 2017. This represents a 0.6% decrease in domestic overnight visitors and 8.3% increase in international overnight visitors on the previous year. “Holiday” was listed as the largest purpose for visitors to the region (Grampians Tourism, 2017)

37 Section 1

Management – Supporting the Wimmera Community The RCS sets out long-term objectives and six-year management measures that seek to improve the condition of the region’s natural assets over time. Table 13 summarises the management actions taken to support the Wimmera community to protect a range of natural assets identified in the RCS.

Table 13: Management activities for soils carried out in the Wimmera in 2016-17

Lead Management activities led by Wimmera CMA Achievements Funder organisation Wimmera CMA’s Drought Employment Program forms part of the Provided employment Victorian Wimmera CMA Victorian Government’s Drought Response Package, providing and training for 32 Government employment for farmers, farm workers and individuals affected drought-affected by drought to work on environmental and community projects. individuals The program provided participants with a range of training Installed or replaced 42 opportunities to enhance and formally recognise their skills and km fence provided opportunities for valued social interaction, networking and relationship-building. Improved 56 visitor facilities Maintained 630 km trail Revegetated 68 ha Maintained 295 ha native vegetation Treated 570 ha for weeds and assessed 4,750 ha Treated 3,780 ha for rabbits Removed rubbish over 65 ha The Wimmera Regional Grants program devolved $100,000 of Supported 15 community Australian Wimmera CMA funding to 13 Landcare groups, one Landcare network and one groups Government’s Partners: Landcare, Friends of group. The funding will support groups to complete National Fenced 6.5 km AV, DELWP local projects that protect, enhance and connect the region’s Landcare natural assets, including nationally significant species and Revegetated 12 ha Programme communities, consistent with the Wimmera RCS. Treated 966 ha for weeds Treated 110 ha for rabbits Completed 2 flora and fauna surveys Produced 8 publications Collected 0.9 kg seed 860 people participated

Wimmera CMA | Annual Report 2016-2017 38 www.wcma.vic.gov.au Section 1

Lead Management activities led by Wimmera CMA Achievements Funder organisation The Victorian Landcare Grants program devolved $194,100 to Supported 21 community Victorian Wimmera CMA 14 Landcare groups to address local environmental priorities groups Government Partners: DELWP, through onground works. Projects will be completed by DEDJTR, Landcare December 2017. Maintenance grants totaling $1,200 were also provided to seven groups to help maintain their capacity by covering insurance and administration costs. Three part-time Regional Landcare Facilitators (RLFs) were Engaged about 370 Australian Wimmera CMA based with local communities and worked with a steering participants in 7 events Government’s Partners: AV, group comprising community Landcare representatives. The National Engaged 12 participants Landcare, PPS, RLFs worked with groups and individuals to deliver activities Landcare in 4 meetings Vic NoTill that engaged and supported farmers regarding sustainable Programme agriculture, indigenous values and opportunities for adoption Developed 2 farmer case of sustainable practices. Activities included workshops and studies information sessions including a Women on Farms event, equiculture workshops, a fox control workshop, a biosecurity Raised awareness information session, a Polyfaces film screening and a Russian through the Trees of the wheat aphid workshop. Wimmera Competition Two case studies were developed by PPS, highlighting the skills, capacity and priorities of local farmers. The Trees of the Wimmera competition sought to increase community appreciation and raise awareness of native vegetation valued by local people. Wimmera CMA staff provided support to Landcare and other Engaged over 680 people Victorian Wimmera CMA community-based groups to build capacity and promote and at 6 events and award Government Partners: BGLC, celebrate NRM achievements. Activities included: programs Centre for • Supporting the Regional Volunteering Recognition Awards, Contributed to Horsham Participation, incorporating the Regional Landcare Awards; winning the National Tidy Landcare • Supporting Horsham’s Art Is…festival by delivering three Towns Environmental events; Education Award 2017 • Engaging school students to plant native species; • Supporting the Yarrilinks Community Planting Weekend; • Horsham won the Environmental Education award at the 2017 National Tidy Towns Awards, reflecting the work of the Horsham Landcare Facilitator, Wimmera CMA, BGLC and school children. Wimmera CMA worked closely with indigenous and other Engaging over 500 Australian Wimmera CMA organisations to deliver 10 events, including a NAIDOC week participants at 10 events Government’s Partners: BGLC, event, Earth Oven Recreation event, cultural awareness training, National Engaged 13 students in Goolum Goolum Wimmera Biodiversity Seminar, Closing the Gap Day event, Landcare the Nyupun Pilot Project Aboriginal Bush Medicine workshops, a cultural heritage training activity Programme Cooperative, MLDRIN and survey for Traditional Owners on Outlet Creek and a Reconciliation Week event. Wimmera CMA also supported a Country Planning process with BGLC and Native Title Services Victoria. Wimmera CMA partnered with BGLC, DELWP, Local Aboriginal Education Consultative Group, Department of Education and Training and Horsham Primary School to deliver the Nyupun Pilot Project, engaging 13 students in learning cultural identity with native species. Wimmera CMA staff participated in the Wimmera Indigenous Tourism Group and Victorian CMAs Indigenous Facilitators Network. AV provided training to three CMA staff to enable access to the Aboriginal Cultural Heritage Register and Information System.

39 Section 1

Lead Management activities led by Wimmera CMA Achievements Funder organisation Victoria celebrated its 30 year anniversary of Landcare in Engaged 285 participants Victorian Wimmera CMA November 2016. Wimmera CMA supported regional anniversary in 2 events Government Partners: DELWP, events to highlight the work, achievements and aspirations of BGLC, HLN local Landcare volunteers and groups. Wimmera CMA partnered with BGLC to provide a community celebration to mark 30 years of Landcare and Harmony Day. A second community celebration was held on the banks of the Wimmera River focusing on the history of Landcare and Project Hindmarsh.

Management activities led by partner Lead organisations Achievements Funder organisation The Horsham Landcare Facilitator made a significant Delivered and supported Various grants Wimmera CMA contribution to improving catchment condition and engaging over 45 events the community in HRCC and surrounds by organising, supporting Engaged more than 90 and assisting to deliver more than 45 events involving over 2,000 participants in 4 events, participants. Highlights include: planting 1,200 native • Four community revegetation events, resulting in more than plants 1,200 native plants planted by over 90 participants including school groups; • Supporting Landcare and community groups; and • Horsham won the Environmental Education award at the National Tidy Towns Awards, reflecting the work of the Horsham Landcare Facilitator, Wimmera CMA, BGLC and school children. Horsham Urban Landcare Group was highly commended in the 2017 Victorian and National Tidy Town awards.

Wimmera CMA | Annual Report 2016-2017 40 www.wcma.vic.gov.au Section 2

Summary of the financial results for 2016-17 Five–year financial summary (‘000)

2016-17 2015-16 2014-2015 2013-2014 2012-2013

$’000 $’000 $’000 $’000 $’000

Revenue From State Government 6,329 6,620 5,252 5,238 4,570

Revenue From Australian 1,850 1,870 2,488 2,859 2,546 Government

Other Revenue 416 420 290 386 367

Total Revenue 8,595 8,910 8,030 8,483 7483

Expenses 8,697 8,486 8,148 6,438 8613

Net Operating Result (102) 424 (118) 2,045 (1,130)

Net Increase (Decrease) in Cash Held 304 641 (190) 2,649 (1,332)

Total Assets 7,584 7,579 6,992 7,134 5,056

Total Liabilities 1,147 1,040 877 900 873

Total Equity 6,437 6,539 6,115 6,234 4,183

Significant changes in financial position during the year There were no significant matters which changed our financial position during the reporting period.

Significant changes or factors affecting performance There were no significant changes or factors affecting our performance during the reporting period.

Subsequent events There were no events occurring after balance date which significantly affect Wimmera CMA’s operations in subsequent reporting periods.

Capital projects Wimmera CMA does not manage any capital projects.

41 Section 2

Victorian Landcare Grants 2016-2017 Wimmera CMA has provided grants to community groups supported by the Victorian Landcare Program.

Group Amount Grant ($) Wonwondah Landcare Group 4,200 Connangorach rabbit control project

Stawell Urban Landcare Group 12,716 Stawell Urban Landcare actively caring for our community

Kaniva District Landcare Group 14,500 Ensuring Kaniva’s Sustainability: Invasive Weed and Pest Control, Revegetation and Community Health

Hindmarsh Landcare Network 15,000 2017 Project Hindmarsh Biodiversity Plantout weekend

Black Range Landcare Group 13,900 Black Range habitat creation

Project Platypus 11,350 Building the capacity of Landcare in the Upper Wimmera

Northern Grampians Landcare Group 13,100 Northern Grampians habitat creation 2017

Telopea Downs Agricultural and Landcare Group 10,240 Community weed control effort Telopea Downs

Moyston Landcare Group 15,000 Keep plodding away

Navarra Landcare Group 2,182 Navarre habitat creation 2017

Laharum Landcare Group 10,000 Laharum Landcare community 2016/2017 project

Crowlands Landcare Group 15,000 Busting Rabbits & Killing Weeds a Community Working Together to Succeed

Concongella Landcare Group 14,950 Remnant habitat protection and enhancement, revegetation and group asset maintenance

Rainbow and District Landcare Group 13,500 Rainbow and District Community Landcare Project

Yanac Broughton Landcare Group 6,500 Yanac Broughton community rabbit buster

Quantong Landcare Group 12,000 Quantong community rabbit control

Halls Gap Landcare (Project Platypus) 10,000 IPA Control Works & Community Education

Maintenance grants for 4 groups 1,213

Promotional support 2,896

TOTAL 198,247

Wimmera CMA | Annual Report 2016-2017 42 www.wcma.vic.gov.au Section 2

Governance and organisational structure Wimmera CMA organisational chart

s e c i v r

e r e S

c

e 201 7 t ff i a O po r r o J une C

h t E 0 anage r 3 M T

s e r c A o i ed

v r na t e R i S d

e pda t t oo r a U C

P O po r R r H o R C La s t O C

t t

ppo r l n u a a r i e S

c

e t ff i oun t a nan c i c O c F A po r r o C cy i Y l o r P

o s & i

v E G d ng A ann i l P anage r RA T M

eg y t

a S T

r

t R ) S

ea m e

W T n E i

/ a an d

Lea v ND n y en t

i ( r

a r o t e oodp l A Leade r u l c t F a ff i t oodp l l O S anage m Y F M R O T cy i r l e o

U t P a

r A T & W e

r c M e ng A ff i c

O C ff i

d e O ann i l v r i a t P S T

r a u c e o e x E m B f e i m h C W i r e c

ff i y t O

un i en t m m o C ngage m E

r

e h t en t c e r N ff i ne e

an t a i / t r a O s

i r o r t s T nd c e

r a s t t a i e anage m l A a M L i c

c M R e a W ff i a

r v N i

t O F l en t u t a na l i r c c m g u e e i mm e j t h i l x anage r o c u t r E W M bo r a C

P A y C r e li v

e D Y

y t

un i & m

t t s s s m y y o m

VE R t e C I t s na l na l ys t s y l A A y a

S na l n

S I A A en t

E L G on

i a S m t t r I h a a o G D c

t D m r a en i o f C S n I

anage r ) en t

t t

M t t c c

) e e y j j r e nee r o o e r r r r o o r P P li v t t uppo r uppo r ng i

e anage m e a a y y S S Lea v E t t c t t

i i ( ( M D l l

i i

r ff i m m e c c e un i un i a a O a a c en t m m F F ona l ff i i m og r og r t m m r r h O adua t a o o c P P r t C C G a pe r C

O

43 Section 2

Board of management The Wimmera CMA Board is appointed by the Victorian Government’s Minister for Environment and Climate Change Board Term of appointment and Minister for Water. Board members have experience and member knowledge in land management, water resources management, Karen Douglas Appointed Chair 1 July 2011 NRM, primary industry, business management and community (Chair) – 30 September 2013 engagement. The Wimmera CMA Board is accountable for the Reappointed Chair 1 October 2013 overall performance of Wimmera CMA. Its role is to guide, govern – 30 September 2017 and provide professional and strategic advice regarding the Jessica Adler 1 October 2011 - 30 September 2015 development of Wimmera CMA’s strategic direction for land, Reappointed 27 October 2015 biodiversity and water management. – 30 September 2019 Karen Douglas continued in her role as Chair of the Wimmera CMA Emelia Sudholz 1 October 2011 - 30 September 2015 Board following her reappointment to a second term on 1 October Reappointed 27 October 2015 2013. Jessica Adler, and Emelia Sudholz were also continuing board – 30 September 2019 members reappointed until 30 September 2017. David Drage, John Goldsmith and Dean Johns were appointed as board members David Drage 14 October 2013 – 30 September 2017 on 14 October 2013 and appointed until 30 September 2017. John Goldsmith 14 October 2013 – 30 September 2017 Dean Johns 14 October 2013 – 30 September 2017 Amanda Cornwall 27 October 2015 – 30 September 2019 Michael Porter 27 October 2015 – 30 September 2019

Wimmera CMA’s Board (from left to right) Karen Douglas, Michael Porter, John Goldsmith, David Drage, Jessica Adler, Emelia Sudholz, Amanda Cornwall and Dean Johns

Wimmera CMA | Annual Report 2016-2017 44 www.wcma.vic.gov.au Section 2

Karen Douglas - Chair David Drage Karen Douglas has been a member of the Wimmera CMA Board David was appointed to the Wimmera CMA Board in October since 2006 and was appointed Chair effective July 2011 and 2013. David brings a diverse mix of farming, Landcare, community reappointed until 2017. Karen is a member of a dryland broadacre and waterway experience and involvement to the Board. David cereal cropping family farming enterprise at Beazleys Bridge, Gre lives on the family farm with his wife and two children. The farm Gre and Marnoo. She also worked as a librarian both in the local grows winter cereals and legumes and they run a small flock of secondary college and later the Wimmera Regional Library, before Merino ewes for wool and prime lamb production. There is also a joining J R Burns Accounting. Karen is currently a member of the strong focus on preserving and conserving the remaining remnant Earth Resources Ministerial Advisory Committee. buloke and box vegetation on the farm. David’s long-term goals are utilising his land-based resources for food production and his She is the past Deputy Chancellor of Federation University family’s livelihood while preserving the farm to ensure it is handed Australia, past Chair of the Stawell Regional Health Board, and onto the next generation in the best possible condition. David is a member of McCallum Services. She served nine years as a a member of several community groups including Warracknabeal councillor on the Northern Grampians Shire, serving four terms Apex Club and Lah Landcare Group. as Mayor and was the inaugural Chair of the North Central Local Learning and Employment Network. Karen is a graduate of the AICD Directors Course and has undertaken numerous governance training courses in a variety of areas. Dean Johns Dean was appointed to the Wimmera CMA Board in October 2013. Dean is passionate about how links between farming and Emelia Sudholz - Deputy Chair environmental health secure the long-term future of his farm asset. Dean sees his role on the Board as a way to apply the analogies of Emelia has been a member of the Wimmera CMA Board since what happens on his own farm across the catchment. Dean has October 2011 and was appointed Deputy Chair in November had previous board roles with Wimmera Development Association 2013. Emelia is an agricultural scientist, teacher and partner with and the Victorian Institute for Dryland Agriculture. He was also her husband in a cropping and sheep farm business at president of the Wimmera Machinery Field Days Committee South. Emelia has a strong background in water management and for two years. Dean is currently working as ADAMA Australia is also on the Board of the Wimmera Development Association. Wimmera/Mallee and Southwest Victoria Territory Commercial Emelia brings experience in NRM, stakeholder engagement, Manager. governance and a strong farming background and involvement to Dean says the Wimmera is widely recognised for its agricultural the Board. production potential and catchment management is a key part of She is committed to the Wimmera after moving here 20 years ago the region’s ability to reach this potential. and is heavily involved in local community groups. John Goldsmith Jessica Adler John was appointed to the Wimmera CMA Board in October 2013. Jessica was appointed to the Wimmera CMA Board in 2011 after John grew up in the Donald area and now lives in Horsham. John enjoying 15 months as the external member on the Authority’s is keen, through his role with the Board, to contribute to long- Audit and Risk Management Committee. Jessica is an accountant term sustainability of the Wimmera. For the past 26 years John has holding a CPA designation and a Bachelor of Commerce with worked at Longerenong College and has been General Manager majors in accounting and finance. She has worked throughout the for the past eight years. In his current role, John deals with farmers Wimmera in public practice and is a Financial Accountant with and farming issues on a daily basis, through the college’s 1,070 ha Donald Mineral Sands and the ASX listed Astron group. She also cropping, sheep and beef cattle enterprise. He is also surrounded sits as an independent member on the Audit committees of Buloke by young people, who are starting their agricultural careers, and and West Wimmera Shire Councils. Jessica and her husband Wayne their contribution to the Australian agricultural industry. farm in the Coromby area near Murtoa with their family utilising no-till methods of farming. Soil health and increasing resilience in the agricultural sector are high on her consciousness.

45 Section 2

Amanda Cornwall Board meeting Amanda was appointed to the Wimmera CMA Board in October 2015. She is a policy and management consultant who brings over 15 years experience as a senior manager in government attendance and not-for-profits in water, environment protection, land use Board member Meetings attended planning and health care sectors. Amanda started her career as 1 July 2016 – a commercial solicitor and brings considerable experience in 30 June 2017 corporate governance to the Board. Amanda is a member of the Advisory Board for the Urban Development Institute of Australia’s Karen Douglas - Chair 7 of 7 Environmental Development program (Vic) and a sessional Jessica Adler 6 of 7 member of Planning Panels Victoria. She holds a Certificate of David Drage 7 of 7 Governance Practice and is a member of the Australian Institute of Company Directors. Amanda has a genuine interest in rural affairs John Goldsmith 6 of 7 with long term friends and a family connection to the Wimmera. Dean Johns 6 of 7 Amanda lives in Melbourne but is a frequent visitor to the Emelia Sudholz 7 of 7 Wimmera for bush walking and camping trips and to visit friends in the farming community. Through her role on the Board Amanda is Amanda Cornwall 7 of 7 keen to contribute to long term sustainability of farming practices Michael Porter 7 of 7 in the Wimmera. Total Meetings 7 Michael Porter Michael Porter was appointed to the Wimmera CMA Board in October 2015. Michael has previously owned farming land within the Wimmera CMA area and also in the Victorian Western District. Board governance He currently farms sheep and cattle near . Michael has had extensive experience in the agricultural sector where he was the committees CEO of SQP (Southern Quality Produce) Co-operative for almost The Board has delegated responsibility for many functions to the four years. Michael has a particular interest in soil re-generation Board sub–committees. and making the best use of our limited resources, such as water. Before working for SQP, Michael held senior management roles within ASX listed companies. 1 July 2016 – 30 June 2017 Michael holds a Bachelor of Business Studies with a major in Enterprise Development, a post Graduate Qualification in Change Audit, Risk and Finance Committee Management and is a Graduate of the Australian Institute of This committee meets at least four times a year and has Company Directors. He also holds additional Board Positions, responsibility for the oversight and management of financial and including being a member of the Audit Advisory Committee for organisational risks, financial reporting, compliance with relevant the City of Ballarat, Director PRB Capital Pty Ltd and Director Angel laws and regulations and maintenance of efficient and effective Seafood Holdings Ltd. audit functions. Outside of farming and these roles, Michael is also an active Reservist where he holds the rank of Commander in the Royal Members of the Audit, Risk and Finance Committee: Australian Naval Reserve and manages a specialist aviation based project. 1 July 2016 – 30 June 2017

Jessica Adler - Committee Chair Dean Johns Michael Porter (appointed to the committee 23 August 2016) Karen Douglas (Ex-officio)

Business and Planning Committee This committee is responsible for the oversight of the development and review of the RCS, investment proposals and annual corporate planning including monitoring, evaluation, governance, compliance requirements and strategic alignment to organisational objectives.

Wimmera CMA | Annual Report 2016-2017 46 www.wcma.vic.gov.au Section 2

Members of the Business and Planning Committee:

1 July 2016 – 30 June 2017

Emelia Sudholz - Committee Chair John Goldsmith David Drage Karen Douglas (Ex-officio)

Performance and Remuneration Committee This Committee meets on an as needs basis and its role is to monitor, review and make recommendations to the Board regarding: • Recruitment and appointment of the Chief Executive Officer (CEO; • Remuneration and incentive policies for the CEO; • Performance appraisals of the CEO; and • Succession plans for the CEO.

Members of the Remuneration Committee: 1 July 2016 – 30 June 2017

Karen Douglas – Board Chair Amanda Cornwall Michael Porter

Enhanced engagement framework Wimmera CMA’s Board has adopted an enhanced engagement framework. The framework provides a more flexible approach to community engagement where fit-for-purpose engagement structures are established on an as needs basis. This increases the engagement reach of the organisation and delivers efficiencies for the CMA and participants. The framework is supported by guidelines which: • Require community and stakeholder engagement and communication to be considered during the development, implementation and evaluation of all projects; and • Establish minimum standards for the type of communication and engagement planning required for various types of projects.

An engagement register has been established to monitor our engagement activities.

47 Section 2

Employment and Occupational health conduct principles and safety Wimmera CMA has an internal Occupational Health and Safety Our staff (OHS) Committee charged with oversight of the organisation’s health and safety policies and procedures. During the year, Providing a safe working environment and investing in people Wimmera CMA maintained a designated work group process to and efficient systems is an important part of Wimmera CMA’s manage OHS issues across the organisation. These work groups responsibilities. Wimmera CMA adheres to the employment comprise of: and conduct principles as contained in the Public Administration Act 2004. • In–field contract works; The following summarises workforce data, training, the • In–field monitoring; Multicultural Victoria Act 2004 support and the Occupational Health • Community engagement; and and Safety report undertaken by Wimmera CMA in 2014-15. • Administration and management. A representative and deputy were nominated and elected Training and development by members of each group. These representatives form the Wimmera CMA provides flexible working arrangements to provide OHS Committee for Wimmera CMA. a supportive and accommodating work environment that supports staff in pursuing further studies or training to enhance their skills. Wimmera CMA is committed to providing training and support for Wimmera CMA Numbers the development of staff to meet the current and forecast business Performance objectives of the organisation. 2016 2015 2014 2013 2012 -17 -16 -15 -14 -13 Whole–of–organisation training provided Equivalent Full 21 23 23 25 30 time Employees Wimmera CMA opted this year instead to hold two whole of (FTE) organisation planning days. OHS incidents 11 7 5 5 11 All staff are also offered the option to attend training; the following was made available this year: OHS meetings 11 10 6 11 10 • Communication Training- Department of Justice Claims under 0 0 0 0 0 Equal Opportunity Employment support program Act 1995 A professional, confidential counselling service was made available WorkCover claims 0 1 0 0 0 to employees during the year. The employment support program Staff trained in 8 8 6 13 12 provides counselling and support to employees to manage first aid (level 2) challenges both within the workplace and outside of it. Converge Staff trained in 7 0 4 4 10 International (Incorporating Resolutions RTK) provides this service workplace fire to Wimmera CMA. and emergency control procedure Organisational values and principles Staff trained in 17 0 8 10 13 The Wimmera CMA has introduced policies and practices that fire extinguisher, mirror the Victorian Public Sector Commission standards and hose–reel and provide fair treatment, career opportunities and early resolution blanket use and of workplace issues. Wimmera CMA has advised its employees on operation how to avoid conflicts of interest, how to respond to offers of gifts Time lost to injury 0 125.91 0 0 3.1 and how it deals with misconduct. (days)

Industrial relations No days have been lost due to industrial action. 17 staff trained in Psychological First Aid (PSA) – ran by Red Cross. 10 staff participated in Manual Handling Training.

Wimmera CMA | Annual Report 2016-2017 48 www.wcma.vic.gov.au Section 3

Workforce data Wimmera CMA employed 25 people (21 FTE) in 2016-17. The breakdown of staff is as follows:

Staff details as 2016-17 2015-16 2014-15 2013-14 2012-13 at 30 June 2017 Total staff 25 26 26 28 34

Staff FTE 21 23 23 25 30

Female staff 12 13 13 14 16

Male staff 13 13 13 14 18

Staff departures 2 2 4 6 5

Executive officers 1 1 1 1 1

Senior managers 4 4 4 4 3

All figures reflect employment levels during the last full pay period in June each year.

Information and communication technology expenditure For the 2016-17 reporting period, Wimmera CMA had a total information and communication technology (ICT) expenditure of $738,000 with the details shown below.

Business Non-BAU ICT Operational Capital as usual expenditure expenditure expenditure (BAU) ICT ($000) ($000) ($000) expenditure ($000)

Total Total=A+B A B 596 142 129 13

Non-BAU items - Update aerial photography for GIS system, replacement of computer equipment and update of security software.

49 Section 4

Improper or corrupt conduct involves substantial: Other disclosures • Mismanagement of public resources; or • Risk to public health or safety or the environment; or • Corruption. Victorian industry participation The conduct must be criminal in nature or a matter for which an policy officer could be dismissed. How do I make a ‘protected disclosure’’? The Victorian Industry Participation Policy applies to tenders of over $1 million in regional Victoria. During the 2016-17 reporting You can make a protected disclosure about Wimmera CMA or its period, Wimmera CMA had no tenders of this size. board members, officers or employees by contacting IBAC on the contact details below. Please note the Wimmera CMA is not able to receive protected Consultancies disclosures. How can I access Wimmera CMA’s procedures for the Details of consultancies valued at $10,000 or protection of persons from detrimental action? greater Wimmera CMA has established procedures for the protection of In 2016-17, there were fourteen consultancies where the total persons from detrimental action in reprisal for making a protected fees payable to the consultants were $10,000 or greater. The disclosure about Wimmera CMA or its employees. You can access the total expenditure incurred during 2016-17 in relation to these Wimmera CMA’s procedures on its website www.wcma.vic.gov.au. consultancies is $369,796 excl. GST ($572,802 excl. GST 2015-16). Contacts Details of individual consultancies are outlined on Wimmera CMA’s website, at www.wcma.vic.gov.au. Independent Broad –Based Anti-Corruption Commission (IBAC) Victoria Details of consultancies valued at less than $10,000 Address: Level 1, North Tower, 459 Collins Street, Melbourne In 2016-17, there were six consultancies where the total fees Victoria 3000. payable to the consultants were less than $10,000. The total expenditure incurred during 2016-17 in relation to these Mail: IBAC, GPO Box 24234, Melbourne Victoria 3001. consultancies is $26,180 excl. GST ($30,970 excl. GST 2015-16). Internet: www.ibac.vic.gov.au Phone: 1300 735 135 Disclosure of major contracts Email See the website above for the secure email disclosure process, which also provides for anonymous Wimmera CMA did not award any major contracts (valued at $10 disclosures. million or more) during 2016-17.

Government advertising Compliance with the Building expenditure Act 1993 (VIC) Wimmera CMA does not own or control any government buildings Wimmera CMA’s expenditure in the 2016-17 period on government and consequently is exempt from notifying its compliance with the campaign expenditure did not exceed $150,000. building and maintenance provisions of the Building Act 1993 for publicly owned buildings controlled by Wimmera CMA. Compliance with the Protected Disclosure Act 2012 (VIC) National competition policy Under the National Competition Policy (NCP), the guiding The Protected Disclosure Act 2012 (PD Act) enables people to make legislative principle is that legislation, including future legislative disclosures about improper conduct by public bodies. The Act proposals, should not restrict competition unless it can be aims to ensure openness and accountability by encouraging demonstrated that: people to make disclosures and protecting them when they do. • The benefits of the restriction to the community as a whole What is a ‘protected disclosure’? outweigh the cost; and A protected disclosure is a complaint of corrupt or improper • The objective of the legislation can only be achieved by conduct by a public officer or public body. restricting competition. Wimmera CMA is a “public body” for the purposes of the Act. Wimmera CMA continues to comply with the requirements of the NCP. What is ‘improper or corrupt conduct’? Competitive neutrality requires government businesses to ensure

Wimmera CMA | Annual Report 2016-2017 50 www.wcma.vic.gov.au Section 4

where services compete, or potentially compete with the private • Details of publications produced by Wimmera CMA about itself, sector, any advantage arising solely from their government and how these can be obtained; ownership be removed if it is not in the public interest. • Details of any other external reviews carried out on Government businesses are required to cost and price these Wimmera CMA; services as if they were privately owned. Competitive neutrality • Details of major research and development activities undertaken policy supports fair competition between public and private by Wimmera CMA; businesses and provides government businesses with a tool to enhance decisions on resource allocation. This policy does not • Details of pecuniary interest completed by all relevant officers; override other policy objectives of government and focuses on • Details of major promotional, public relations and marketing efficiency in the provision of service. activities undertaken by Wimmera CMA to develop community awareness of the entity and its services; and Wimmera CMA is working to ensure that Victoria fulfils its requirements on competitive neutrality reporting for technological • Details of changes in prices, fees and charges. based businesses against the enhanced principles as required The information is available from: under the Competition and Infrastructure Reform Agreement. The CEO Wimmera Catchment Management Authority Phone 03 5382 1544 Application and operation Email [email protected] of the Freedom of Information Act 1982 Additional information included The Freedom of Information Act 1982 (FOI Act) allows the public in the annual report a right of access to documents held by Wimmera CMA. Wimmera CMA is considered to be a ‘Government Agency’ under Details in respect of the following item have been included in the terms of the FOI Act. Accordingly, it is required to comply with Wimmera CMA’s annual report, on the pages indicated below #: the procedures that have been prescribed under which members of the public may gain access to information held by agencies. A • Details of assessments and measures undertaken to improve decision to release information is made by an Authorised Officer. the occupational health and safety of employees. Also refer to occupational health and safety in this report in “Occupational Freedom of Information requests are made in writing describing health and safety” on page 48; the documents requested and including a payment of the • Details on industrial relations within the agency, and details prescribed $28.40 application fee. Further charges may be payable. of time lost through industrial accidents and disputes. Also Freedom of Information fees and charges are not subject to GST. refer to employment and conduct principles in this report in Requests to Wimmera CMA are administered by the Manager “Employment and conduct principles” on page 48. Corporate Services and should be sent to: • A list of Wimmera CMA major committees, the purposes of each Wimmera Catchment Management Authority committee and the extent to which the purposes have been PO Box 479, Horsham Vic 3402. achieved. Also refer to board governance committees in this Telephone: (03) 5382 1544. report in “Board governance committees” on pages 46 and 47; Principal Officer: David Scott Authorised Officer: David Scott Wimmera CMA’s powers are drawn from the CALP Act. Information that is not Wimmera CMA held and maintained the following categories of applicable to Wimmera CMA documents: • The following information is not relevant to Wimmera CMA for • Correspondence files; the reasons listed below: • Minutes of various meetings held by Wimmera CMA; and • A declaration of shares held by senior officers (No shares have • Technical reports and statistical information on Wimmera CMA ever been issued in Wimmera CMA’s name); matters. • Details of overseas travel undertaken (No board or members of During the reporting period there were nil FOI requests senior executives took overseas work related travel). for information. Office–based environmental Additional information impacts available on request Actions include recycling e-waste, fluorescent tubes, glass, In compliance with the Standing Directions of the Minister for cardboard and paper, as well as use of energy–efficient office Finance, details in respect of the items listed below have been lighting, double-sided printing and water saving devices such as retained by Wimmera CMA and are available in full on request, desert cubes. subject to the provisions of the Freedom of Information Act 1982:

51 Section 4

Waste audits were conducted during 2016-17 and the latest data for organisational energy, water and paper use, transportation, waste production and general recycling is highlighted below. Full– time equivalent (FTE) based indicators are adopted for monitoring and evaluation purposes.

Electricity consumption 5618.9kWh per FTE per year

Estimate Greenhouse 7585.5 Tonnes per FTE per year emissions associated with electricity consumption Water consumption 7.03 kilolitres per FTE per year

Total waste production 30.1 kilograms per FTE per year

General waste landfill 12.9 kilograms per FTE per year

Recycling rate 56.9%

Estimated Greenhouse 0.60 tonnes CO2 –e per year emissions associated with waste to landfill The complete Wimmera CMA Environmental Sustainability Strategy can be found at www.wcma.vic.gov.au.

Risk management attestation I Karen Douglas, Chair of the Wimmera Catchment Management Authority certify that the Wimmera Catchment Management Authority has complied with the Ministerial Standing Direction 3.7.1 – Risk Management Framework and Processes. The Wimmera Catchment Management Authority’s Audit, Risk and Finance Committee has verified this.

Karen Douglas Wimmera CMA Board, Chair 16 June 2017

Wimmera CMA | Annual Report 2016-2017 52 www.wcma.vic.gov.au Section 5 Financial statements

Declaration in the Financial Statements

The attached financial statements for the Wimmera Catchment Management Authority have been prepared in accordance with Direction 5.2 of the Standing Directions of the Minister for Finance under the Financial Management Act Financial report 1994 , applicable Financial Reporting Directions, Australian Accounting Standards including Interpretations, and other mandatory professional reporting requirements.

We further state that, in our opinion, the information set out in the comprehensive operating statement, balance sheet, statement of changes in equity, cash flow statement and accompanying notes, presents fairly the financial transactions during the year ended 30 June 2017 and financial position of the Authority at 30 June 2017.

At the time of signing, we are not aware of any circumstances which would render any particulars included in the financial statements to be misleading or inaccurate.

We authorise the attached financial statements for issue on 28 August 2017

______Karen Douglas Chairperson

______David Brennan CEO and Accountable Officer

______David Scott Chief Finance Officer

53 Section 5

COMPREHENSIVE OPERATING STATEMENT for the financial year ended 30 June 2017 Financial report

Notes 2017 2016 $ $

Income from transactions Government contributions 2.2.1 8,178,507 8,490,033 Interest 2.2.2 140,526 157,846 Other income 2.2.3 195,157 188,105 Total income from transactions 8,514,190 8,835,984

Expenses from transactions Employee expenses 3.1.1 2,523,180 2,421,085 Depreciation 4.1.1 209,006 212,101 Materials, maintenance, grants, contracts and consultancies 3.2 4,992,467 5,095,344 Lease expenses 3.3 258,157 186,720 Other operating expenses 3.4 714,417 570,270 Total expenses from transactions 8,697,227 8,485,520

Net result from transactions (net operating balance) (183,037) 350,464

Other economic flows included in net result Net gain on non-financial assets (i) 8.2 80,288 73,574

Net result (102,749) 424,038

Comprehensive result (102,749) 424,038

The accompanying notes form part of these financial statements.

Note:

(i) 'Net gain/(loss) on non-financial assets includes unrealised and realised gains/(losses) from disposals of all physical assets.

Wimmera CMA | Annual Report 2016-2017 54 www.wcma.vic.gov.au Section 5

COMPREHENSIVE OPERATING STATEMENT BALANCE SHEET as at 30 June 2017 for the financial year ended 30 June 2017 Financial report Notes 2017 2016 Notes 2017 2016 $ $ $ $ Assets Financial assets Income from transactions Cash and deposits 6.1 6,861,637 6,557,731 Government contributions 2.2.1 8,178,507 8,490,033 Receivables 5.1 180,965 502,971 Interest 2.2.2 140,526 157,846 Total financial assets 7,042,602 7,060,702 Other income 2.2.3 195,157 188,105 Total income from transactions 8,514,190 8,835,984 Non-financial assets Property, plant and equipment 4.1 498,078 479,886 Expenses from transactions Other non-financial assets 5.3 43,318 39,154 Employee expenses 3.1.1 2,523,180 2,421,085 Total non-financial assets 541,396 519,040 Depreciation 4.1.1 209,006 212,101 Materials, maintenance, grants, contracts and consultancies 3.2 4,992,467 5,095,344 Total assets 7,583,998 7,579,742 Lease expenses 3.3 258,157 186,720 Other operating expenses 3.4 714,417 570,270 Liabilities Total expenses from transactions 8,697,227 8,485,520 Payables 5.2 520,501 441,320 Employee related provisions 3.1.2 626,889 599,065 Net result from transactions (net operating balance) (183,037) 350,464 Total liabilities 1,147,390 1,040,385 Other economic flows included in net result Net gain on non-financial assets (i) 8.2 80,288 73,574 Net assets 6,436,608 6,539,357

Net result (102,749) 424,038 Equity Accumulated surplus 3,663,417 3,230,653 Committed funds reserve 8.3 1,049,492 1,585,005 Comprehensive result (102,749) 424,038 Contributed capital 1,723,699 1,723,699 Net worth 6,436,608 6,539,357 The accompanying notes form part of these financial statements. Commitments for expenditure 6.2 Contingent assets and contingent liabilities 7.2 Note: The accompanying notes form part of these financial statements. (i) 'Net gain/(loss) on non-financial assets includes unrealised and realised gains/(losses) from disposals of all physical assets.

55 Section 5

CASH FLOW STATEMENT for the year ended 30 June 2017 Financial report Notes 2017 2016 $ $

Cash flows from operating activities Receipts Receipts from government 8,420,964 8,565,251 Interest received 157,821 222,121 Goods and services tax received from the ATO (i) 562,359 464,270 Other receipts 277,143 152,238 Total receipts 9,418,287 9,403,880

Payments Payments to suppliers and employees 8,967,471 8,679,908 Total payments 8,967,471 8,679,908

Net cash flows from/(used in) operating activities 6.1.1 450,816 723,972

Cash flows from investing activities Purchases of non-financial assets 4.1.2 (268,487) (159,610) Proceeds from the sale of non-financial assets 8.2 121,577 76,345

Net cash (outflow) / inflow from investing activities (146,910) (83,265)

Net increase / (decrease) in cash and cash equivalents 303,906 640,707

Cash and cash equivalents at the beginning of the financial year 6,557,731 5,917,024

Cash and cash equivalents at end of financial year 6.1 6,861,637 6,557,731

The accompanying notes form part of these financial statements.

Note: (i) GST received from the Australian Taxation Office is presented on a net basis.

Wimmera CMA | Annual Report 2016-2017 56 www.wcma.vic.gov.au Section 5

CASH FLOW STATEMENT STATEMENT OF CHANGES IN EQUITY for the year ended 30 June 2017 for the financial year ended 30 June 2017 Financial report Notes 2017 2016 Accumulated Committed Contributed Total $ $ surplus funds capital reserve Cash flows from operating activities $ $ $ $ Receipts Balance at 1 July 2015 2,232,425 2,159,195 1,723,699 6,115,319 Receipts from government 8,420,964 8,565,251 Net result for the year 424,038 - 424,038 Interest received 157,821 222,121 Transfers to/(from) reserves (i) 574,190 (574,190) - - Goods and services tax received from the ATO (i) 562,359 464,270 Other receipts 277,143 152,238 Balance at 30 June 2016 3,230,653 1,585,005 1,723,699 6,539,357 Total receipts 9,418,287 9,403,880 Net result for the year (102,749) - - (102,749) Payments Transfers to/(from) reserves (i) 535,513 (535,513) - - Payments to suppliers and employees 8,967,471 8,679,908 Total payments 8,967,471 8,679,908 Balance at 30 June 2017 3,663,417 1,049,492 1,723,699 6,436,608

Net cash flows from/(used in) operating activities 6.1.1 450,816 723,972 The accompanying notes form part of these financial statements.

Cash flows from investing activities Note: Purchases of non-financial assets 4.1.2 (268,487) (159,610) (i) The amounts transferred from accumulated surplus to committed funds reserve consists of carry forward Proceeds from the sale of non-financial assets 8.2 121,577 76,345 project funding that has been set aside for the purpose of funding specific projects.

Net cash (outflow) / inflow from investing activities (146,910) (83,265)

Net increase / (decrease) in cash and cash equivalents 303,906 640,707

Cash and cash equivalents at the beginning of the financial year 6,557,731 5,917,024

Cash and cash equivalents at end of financial year 6.1 6,861,637 6,557,731

The accompanying notes form part of these financial statements.

Note: (i) GST received from the Australian Taxation Office is presented on a net basis.

57 Section 5

NOTES TO THE FINANCIAL STATEMENTS 2. FUNDING DELIVERY OF OUR SERVICES

for the year ended 30 June 2017 Introduction Financial report 1. ABOUT THIS REPORT The Authority's overall objective is for the co-ordinated control of natural resource management within the broader catchments of the Wimmera region. The role of the Authority is to ensure effective implementation of the Regional The Wimmera Catchment Management Authority is a government authority of the State of Victoria, established on 1 Catchment Strategy. Associated with this role the Authority carries out strategic planning and advises Government. July 1997 by the state government. To enable the Authority to deliver on its objectives, it receives income predominantly through State and Commonwealth Its principal address is: Wimmera Catchment Management Authority Government Contributions. 24 Darlot Street Horsham VIC 3400 Structure

A description of the nature of its operations and its principal activities is included in the Report of operations, which 2.1 Summary of income that funds the delivery of our services does not form part of these financial statements. 2.2 Income from transactions

Basis of preparation 2.1 Summary of income that funds the delivery of our services

These financial statements are in Australian dollars and the historical cost convention is used unless a different Notes 2017 2016 measurement basis is specifically disclosed in the note associated with the item measured on a different basis. $ $ Government contributions 2.2.1 8,178,507 8,490,033 The accrual basis of accounting has been applied in preparing these financial statements, whereby assets, liabilities, Interest 2.2.2 140,526 157,846 equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is Other income 2.2.3 195,157 188,105 received or paid. Total income from transactions 8,514,190 8,835,984

Judgements, estimates and assumptions are required to be made about financial information being presented. The Income is recognised to the extent that it is probable that the economic benefits will flow to the entity and the income can significant judgements made in the preparation of these financial statements are disclosed in the notes where amounts be reliably measured at fair value. affected by those judgements are disclosed. Estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the 2.2 Income from transactions circumstances. Actual results may differ from these estimates.

Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future 2.2.1 Government contributions periods that are affected by the revision. Judgements and assumptions made by management in the application of 2017 2016 AASs that have significant effects on the financial statements and estimates are disclosed in the notes under the $ $ heading: 'Significant judgement or estimates', and relate to: State Government 6,328,810 6,619,898 Commonwealth Government 1,849,697 1,870,135 Note Total Government contributions 8,178,507 8,490,033  fair value measurements of assets and liabilities; 7.3  employee benefit provisions; 3 Government contributions are recognised as income from transactions on receipt or when the Authority obtains control of  accrued revenue/expenses; 5 the contribution and meets certain other criteria as outlined in AASB 1004 Contributions , whichever is the sooner, and  useful lives of assets. 4 disclosed in the comprehensive operating statement as government contributions. Compliance Information

These general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 ( FMA) and applicable Australian Accounting Standards (AASs) which include Interpretations, issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of AASB 101 Presentation of Financial Statements.

Where appropriate, those AASs paragraphs applicable to not-for-profit entities have been applied. Accounting policies selected and applied in these financial statements ensure that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.

Wimmera CMA | Annual Report 2016-2017 58 www.wcma.vic.gov.au Section 5

NOTES TO THE FINANCIAL STATEMENTS 2. FUNDING DELIVERY OF OUR SERVICES for the year ended 30 June 2017 Introduction Financial report 1. ABOUT THIS REPORT The Authority's overall objective is for the co-ordinated control of natural resource management within the broader catchments of the Wimmera region. The role of the Authority is to ensure effective implementation of the Regional The Wimmera Catchment Management Authority is a government authority of the State of Victoria, established on 1 Catchment Strategy. Associated with this role the Authority carries out strategic planning and advises Government. July 1997 by the state government. To enable the Authority to deliver on its objectives, it receives income predominantly through State and Commonwealth Its principal address is: Wimmera Catchment Management Authority Government Contributions. 24 Darlot Street Horsham VIC 3400 Structure

A description of the nature of its operations and its principal activities is included in the Report of operations, which 2.1 Summary of income that funds the delivery of our services does not form part of these financial statements. 2.2 Income from transactions

Basis of preparation 2.1 Summary of income that funds the delivery of our services

These financial statements are in Australian dollars and the historical cost convention is used unless a different Notes 2017 2016 measurement basis is specifically disclosed in the note associated with the item measured on a different basis. $ $ Government contributions 2.2.1 8,178,507 8,490,033 The accrual basis of accounting has been applied in preparing these financial statements, whereby assets, liabilities, Interest 2.2.2 140,526 157,846 equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is Other income 2.2.3 195,157 188,105 received or paid. Total income from transactions 8,514,190 8,835,984

Judgements, estimates and assumptions are required to be made about financial information being presented. The Income is recognised to the extent that it is probable that the economic benefits will flow to the entity and the income can significant judgements made in the preparation of these financial statements are disclosed in the notes where amounts be reliably measured at fair value. affected by those judgements are disclosed. Estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the 2.2 Income from transactions circumstances. Actual results may differ from these estimates.

Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future 2.2.1 Government contributions periods that are affected by the revision. Judgements and assumptions made by management in the application of 2017 2016 AASs that have significant effects on the financial statements and estimates are disclosed in the notes under the $ $ heading: 'Significant judgement or estimates', and relate to: State Government 6,328,810 6,619,898 Commonwealth Government 1,849,697 1,870,135 Note Total Government contributions 8,178,507 8,490,033  fair value measurements of assets and liabilities; 7.3  employee benefit provisions; 3 Government contributions are recognised as income from transactions on receipt or when the Authority obtains control of  accrued revenue/expenses; 5 the contribution and meets certain other criteria as outlined in AASB 1004 Contributions , whichever is the sooner, and  useful lives of assets. 4 disclosed in the comprehensive operating statement as government contributions. Compliance Information

These general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 ( FMA) and applicable Australian Accounting Standards (AASs) which include Interpretations, issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of AASB 101 Presentation of Financial Statements.

Where appropriate, those AASs paragraphs applicable to not-for-profit entities have been applied. Accounting policies selected and applied in these financial statements ensure that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.

59 Section 5

2.2.2 Interest 2017 2016 $ $

Financial report Interest on bank deposits 140,526 157,846

Interest income includes interest received on bank term deposits. Interest income is recognised using the effective interest method which allocates the interest over the relevant period.

2.2.3 Other income 2017 2016 $ $ Other income 63,160 155,009 Partnership contributions 131,997 33,096 Total other income 195,157 188,105

Partnership contributions consists of funds received from organisations as partners in major projects, and are recognised as income from transactions when an entitlement is established or on receipt, whichever is the sooner, and disclosed in the comprehensive operating statement as other income.

All other income is recognised when the right to receive payment is established.

Partnership contributions of $33,096 in 2016 has been reclassified from government contributions (local government) as the contributions had been incorrectly classified in the prior period.

Wimmera CMA | Annual Report 2016-2017 60 www.wcma.vic.gov.au Section 5

2.2.2 Interest 3. THE COST OF DELIVERING SERVICES 2017 2016 $ $ Introduction

Interest on bank deposits 140,526 157,846 Financial report This section provides an account of the expenses incurred by the Authority in delivering services. In Section 2, the Interest income includes interest received on bank term deposits. Interest income is recognised using the effective funds that enable the provision of services were disclosed and in this note the cost association with the provision of interest method which allocates the interest over the relevant period. services are recorded.

2.2.3 Other income Significant judgement: Employee benefit provisions 2017 2016 In measuring employee benefits, consideration is given to expected future wage and salary levels, experience of $ $ employee departures and periods of service. Expected future payments are discounted using a single weighted Other income 63,160 155,009 average discount rate based on market yields of national government bonds in Australia that reflects the estimated Partnership contributions 131,997 33,096 timing and amount of benefit payment. Total other income 195,157 188,105 Structure Partnership contributions consists of funds received from organisations as partners in major projects, and are recognised as income from transactions when an entitlement is established or on receipt, whichever is the sooner, and disclosed in 3.1 Expenses incurred in delivery of services the comprehensive operating statement as other income. 3.2 Materials, maintenance, grants, contracts and consultancies 3.3 Lease expenses All other income is recognised when the right to receive payment is established. 3.4 Other operating expenses

Partnership contributions of $33,096 in 2016 has been reclassified from government contributions (local government) as 3.1 Expenses incurred in delivery of services: the contributions had been incorrectly classified in the prior period. Notes 2017 2016 $ $ Employee expenses 3.1.1 2,523,180 2,421,085 Materials, maintenance, grants, contracts and consultancies 3.2 4,992,467 5,095,344 Lease expenses 3.3 258,157 186,720 Other operating expenses 3.4 714,417 570,270 Total expenses from transactions 8,488,221 8,273,419

3.1.1 Employee expenses in the comprehensive operating statement 2017 2016 $ $ Salaries & wages 1,791,734 1,671,631 Annual leave 183,816 176,816 Long service leave 43,243 74,544 Other leave 157,024 137,319 Superannuation 201,472 190,299 Other 145,891 170,476 Total employee benefit expenses 2,523,180 2,421,085

Employee expenses include all costs related to employment including wages and salaries, payroll tax, fringe benefits tax, leave entitlements, termination payments and WorkCover premiums.

An amount of $42,624 in 2016 for Workcover has been reclassified from Salaries and Wages to Other.

The amount recognised in the comprehensive operating statement in relation to superannuation is employer contributions for members of both defined benefit and defined contribution superannuation plans that are paid or payable during the reporting period. The Authority does not recognise any defined benefit liabilities because it has no legal or constructive obligation to pay future benefits relating to its employees. Instead, the Department of Treasury and Finance (DTF) discloses in its annual financial statements the net defined benefit cost related to the members of these plans as an administered liability.

61 Section 5

3.1.2 Employee related provisions in the balance sheet

Provision is made for benefits accruing to employees in respect of wages and salaries, annual leave and long service leave (LSL) for services rendered to the reporting date and recorded as an expense during the period the services are Financial report delivered. 2017 2016 Current provisions for employee benefits $ $ Annual leave: Unconditional and expected to be settled within 12 months 176,077 174,480 Long service leave: Unconditional and expected to be settled within 12 months 65,528 24,013 Unconditional and expected to be settled after 12 months 245,724 216,120 487,329 414,613 Provisions for on-costs Unconditional and expected to be settled within 12 months 35,055 28,326 Unconditional and expected to be settled after 12 months 38,008 33,554 Total current provisions 560,392 476,493

Non-current provisions for employee benefits Long service leave: Conditional and expected to be settled after 12 months 57,589 106,153 Provisions for on-costs Conditional and expected to be settled after 12 months 8,908 16,419 Total non-current provisions 66,497 122,572

Total provisions for employee benefits and on-costs 626,889 599,065

2017 2016 Reconciliation of movement in on-cost provision $ $ Opening balance 599,065 537,639 Additional provisions recognised 27,824 61,426 Closing balance 626,889 599,065

Wages and salaries and annual leave: Liabilities for wages and salaries (including non-monetary benefits, annual leave and on-costs) are recognised as part of the employee benefit provision as current liabilities, because the Authority does not have an unconditional right to defer settlements of these liabilities.

Long service leave (LSL): Regardless of the expected timing of settlement, unconditional LSL is classified as a current liability because the Authority does not have an unconditional right to defer the settlement of these liabilities.

Unconditional LSL liability amounts expected to be wholly settled within 12 months are measured at the nominal value. Unconditional LSL liability amount that are not expected to be wholly settled within 12 months are measured as the present value of the estimated future cash outflows to be made by the entity.

Unconditional LSL represents long service leave entitlements accrued for employees with more than 7 years of continuous service.

Conditional LSL is classified as a non-current liability and measured as the present value of the estimated future cash outflows to be made by the entity.

There is an unconditional right to defer the settlement of the entitlement until the employee has completed the requisite years of service.

Wimmera CMA | Annual Report 2016-2017 62 www.wcma.vic.gov.au Section 5

3.1.2 Employee related provisions in the balance sheet 3.1.3 Superannuation contributions

Provision is made for benefits accruing to employees in respect of wages and salaries, annual leave and long service Employees of the Authority are entitled to receive superannuation benefits and the Authority contributes to defined leave (LSL) for services rendered to the reporting date and recorded as an expense during the period the services are contribution plans. Financial report delivered. 2017 2016 The amount recognised in the comprehensive operating statement in relation to Superannuation is employer Current provisions for employee benefits $ $ contributions for members of defined contribution superannuation plans that are paid or payable during the reporting Annual leave: period. Unconditional and expected to be settled within 12 months 176,077 174,480 Long service leave: The name, details and amounts expensed in relation to the major employee superannuation funds and contributions Unconditional and expected to be settled within 12 months 65,528 24,013 made by the Authority are as follows: Unconditional and expected to be settled after 12 months 245,724 216,120 2017 2016 487,329 414,613 Contribution plans: $ $ Provisions for on-costs Vision super 43,811 34,438 Unconditional and expected to be settled within 12 months 35,055 28,326 Other private schemes 157,336 154,195 Unconditional and expected to be settled after 12 months 38,008 33,554 Total 201,147 188,633 Total current provisions 560,392 476,493 There was $325 in contributions outstanding to the above schemes as at 30 June 2017 (2016: $1,666). Non-current provisions for employee benefits Long service leave: 3.2 Materials, maintenance, grants, contracts and consultancies Conditional and expected to be settled after 12 months 57,589 106,153 2017 2016 Provisions for on-costs $ $ Conditional and expected to be settled after 12 months 8,908 16,419 Materials 335,402 296,400 Total non-current provisions 66,497 122,572 Repairs and maintenance 42,126 37,694 Grants paid 1,486,181 2,193,261 Total provisions for employee benefits and on-costs 626,889 599,065 Contractors 2,732,782 1,925,100 Consultants 395,976 642,889 2017 2016 Total materials, maintenance, grants, contracts and consultancies 4,992,467 5,095,344 Reconciliation of movement in on-cost provision $ $ Opening balance 599,065 537,639 Materials, maintenance, grants, contracts, consultancies are recognised as an expense in the reporting period in which Additional provisions recognised 27,824 61,426 they are paid or payable. Closing balance 626,889 599,065 3.3 Lease expenses Wages and salaries and annual leave: 2017 2016 Liabilities for wages and salaries (including non-monetary benefits, annual leave and on-costs) are recognised as part $ $ of the employee benefit provision as current liabilities, because the Authority does not have an unconditional right to Operating lease expenses 258,157 186,720 defer settlements of these liabilities. Total Lease expenses 258,157 186,720

Long service leave (LSL): Operating lease expenses are recognised as an expense in the comprehensive operating statement on a straight-line Regardless of the expected timing of settlement, unconditional LSL is classified as a current liability because the basis over the lease term. The leased asset is not recognised in the balance sheet. Authority does not have an unconditional right to defer the settlement of these liabilities. Operating lease expenses arising from contracts relate to rental of properties and photocopiers. Unconditional LSL liability amounts expected to be wholly settled within 12 months are measured at the nominal value. Unconditional LSL liability amount that are not expected to be wholly settled within 12 months are measured as the 3.4 Other operating expenses present value of the estimated future cash outflows to be made by the entity. Other operating expenses generally represent the day-to-day running costs incurred in normal operations and are recognised as an expense in the reporting period in which they are paid or payable. Unconditional LSL represents long service leave entitlements accrued for employees with more than 7 years of 2017 2016 continuous service. $ $ Promotions and marketing 137,837 111,379 Conditional LSL is classified as a non-current liability and measured as the present value of the estimated future cash Business and project administration 436,343 369,783 outflows to be made by the entity. Travel and vehicle expenses 89,149 66,385 Audit and bank fees 51,088 22,723 There is an unconditional right to defer the settlement of the entitlement until the employee has completed the requisite 714,417 570,270 years of service.

63 Section 5

4. KEY ASSETS AVAILABLE TO SUPPORT OUTPUT DELIVERY 4.1.1 Depreciation and impairment 2017 2016 Introduction Charge for the period $ $

Financial report Leasehold improvements 72,274 72,275 The Authority controls property, plant and equipment that are utilised in fulfilling its objectives and conducting its Plant & equipment 51,386 53,892 activities. They represent the key resources that have been entrusted to the Authority to be utilised for delivery of those Motor vehicles 85,346 85,934 outputs. Total depreciation 209,006 212,101

Significant judgement: Fair value measurement All non-financial physical assets that have finite useful lives are depreciated. Where the assets included in this section are carried at fair value, additional information is disclosed in Note 7.3 in connection with how those fair values were determined. Depreciation is calculated on a straight-line basis, at rates that allocate the asset's value, less any estimated residual value, over its estimated useful life. Typical estimated useful lives for the different asset classes for current and prior Estimation of useful lives years are included in the table below: All non-current physical assets that have a limited useful life are depreciated. Where assets have separate identifiable components that have distinct useful lives and/or residual values, a separate depreciation rate is determined for each Asset Useful Life component. Leasehold improvements 10 years Plant and equipment 3.5 - 10 years Depreciation is calculated using the straight line method to allocate their cost or revalued amounts, net of their residual Motor vehicles 4 years values, over the estimated useful lives, commencing from the time the asset is ready for use. An annual assessment of the useful lives is performed and assets residual values and useful lives are reviewed, and adjusted if appropriate at The estimated useful lives, residual values and depreciation method are reviewed at the end of each annual reporting balance sheet date. period, and adjustments made where appropriate.

Structure Leasehold improvements are depreciated over the lease term and their useful lives.

4.1 Property, plant and equipment: Impairment Non-financial assets, including items of Property, Plant and Equipment, are tested for impairment whenever there is an 4.1 Total property, plant and equipment indication that the assets may be impaired. Gross carrying Accumulated Net carrying The assets concerned are tested as to whether their carrying value exceeds their recoverable amount. Where an asset’s amount Depreciation amount carrying value exceeds its recoverable amount, the difference is written off as an ‘other economic flow’, except to the 2017 2016 2017 2016 2017 2016 extent that it can be debited to an asset revaluation surplus amount applicable to that class of asset. $ $ $ $ $ $ Leasehold Improvements at fair value 722,745 722,745 (578,196) (505,921) 144,549 216,824 If there is an indication that there has been a reversal in impairment, the carrying amount shall be increased to its Plant and equipment at fair value 935,628 929,839 (872,689) (821,304) 62,939 108,535 recoverable amount. However this reversal should not increase the asset’s carrying amount above what would have been Motor vehicles at fair value 405,716 351,085 (115,126) (196,558) 290,590 154,527 determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior years. Net carrying amount 2,064,089 2,003,669 (1,566,011) (1,523,783) 498,078 479,886

Initial recognition: The recoverable amount for most assets is measured at the higher of depreciated replacement cost and fair value less costs to sell. Recoverable amount for assets held primarily to generate net cash inflows is measured at the higher of the Items of property, plant and equipment, are measured initially at cost and subsequently revalued at fair value less present value of future cash flows expected to be obtained from the asset and fair value less costs to sell. accumulated depreciation and impairment. Where an asset is acquired for no or nominal cost, the cost is its fair value at the date of acquisition.

Subsequent measurement:

Property, plant and equipment are subsequently measured at fair value less accumulated depreciation and impairment.

Note 7.3 includes additional information in connection with fair value determination of property, plant and equipment.

Wimmera CMA | Annual Report 2016-2017 64 www.wcma.vic.gov.au Section 5

4. KEY ASSETS AVAILABLE TO SUPPORT OUTPUT DELIVERY 4.1.1 Depreciation and impairment 2017 2016 Introduction Charge for the period $ $

Leasehold improvements 72,274 72,275 Financial report The Authority controls property, plant and equipment that are utilised in fulfilling its objectives and conducting its Plant & equipment 51,386 53,892 activities. They represent the key resources that have been entrusted to the Authority to be utilised for delivery of those Motor vehicles 85,346 85,934 outputs. Total depreciation 209,006 212,101

Significant judgement: Fair value measurement All non-financial physical assets that have finite useful lives are depreciated. Where the assets included in this section are carried at fair value, additional information is disclosed in Note 7.3 in connection with how those fair values were determined. Depreciation is calculated on a straight-line basis, at rates that allocate the asset's value, less any estimated residual value, over its estimated useful life. Typical estimated useful lives for the different asset classes for current and prior Estimation of useful lives years are included in the table below: All non-current physical assets that have a limited useful life are depreciated. Where assets have separate identifiable components that have distinct useful lives and/or residual values, a separate depreciation rate is determined for each Asset Useful Life component. Leasehold improvements 10 years Plant and equipment 3.5 - 10 years Depreciation is calculated using the straight line method to allocate their cost or revalued amounts, net of their residual Motor vehicles 4 years values, over the estimated useful lives, commencing from the time the asset is ready for use. An annual assessment of the useful lives is performed and assets residual values and useful lives are reviewed, and adjusted if appropriate at The estimated useful lives, residual values and depreciation method are reviewed at the end of each annual reporting balance sheet date. period, and adjustments made where appropriate.

Structure Leasehold improvements are depreciated over the lease term and their useful lives.

4.1 Property, plant and equipment: Impairment Non-financial assets, including items of Property, Plant and Equipment, are tested for impairment whenever there is an 4.1 Total property, plant and equipment indication that the assets may be impaired. Gross carrying Accumulated Net carrying The assets concerned are tested as to whether their carrying value exceeds their recoverable amount. Where an asset’s amount Depreciation amount carrying value exceeds its recoverable amount, the difference is written off as an ‘other economic flow’, except to the 2017 2016 2017 2016 2017 2016 extent that it can be debited to an asset revaluation surplus amount applicable to that class of asset. $ $ $ $ $ $ Leasehold Improvements at fair value 722,745 722,745 (578,196) (505,921) 144,549 216,824 If there is an indication that there has been a reversal in impairment, the carrying amount shall be increased to its Plant and equipment at fair value 935,628 929,839 (872,689) (821,304) 62,939 108,535 recoverable amount. However this reversal should not increase the asset’s carrying amount above what would have been Motor vehicles at fair value 405,716 351,085 (115,126) (196,558) 290,590 154,527 determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior years. Net carrying amount 2,064,089 2,003,669 (1,566,011) (1,523,783) 498,078 479,886

Initial recognition: The recoverable amount for most assets is measured at the higher of depreciated replacement cost and fair value less costs to sell. Recoverable amount for assets held primarily to generate net cash inflows is measured at the higher of the Items of property, plant and equipment, are measured initially at cost and subsequently revalued at fair value less present value of future cash flows expected to be obtained from the asset and fair value less costs to sell. accumulated depreciation and impairment. Where an asset is acquired for no or nominal cost, the cost is its fair value at the date of acquisition.

Subsequent measurement:

Property, plant and equipment are subsequently measured at fair value less accumulated depreciation and impairment.

Note 7.3 includes additional information in connection with fair value determination of property, plant and equipment.

65 Section 5

4.1.2 Reconciliation of movements in carrying values of property, plant and equipment 5. OTHER ASSETS AND LIABILITIES

Introduction

Financial report Leasehold Plant and Improvements at equipment at fair Motor vehicles This section sets out those assets and liabilities that arose from the Authority's operations. fair value value at fair value Total $ $ $ $ Significant judgement: Accrued revenue and accrued expenses 2016-17 Accrued revenue and accrued expenses represent goods or services that have been received or supplied but have not Opening balance 216,823 108,536 154,527 479,886 been invoiced by the supplier. Additions - 5,789 262,698 268,487 In estimating the amount of an accrued revenue or accrued expense, consideration is given to the stage of completion of Disposals - - (41,289) (41,289) the services being performed. Depreciation (72,274) (51,386) (85,346) (209,006) Closing balance 144,549 62,939 290,590 498,078 Structure

2015-16 5.1 Receivables Opening balance 289,098 86,845 159,205 535,148 5.2 Payables Additions - 75,583 84,027 159,610 5.3 Other non-financial assets Disposals - - (2,771) (2,771) Depreciation (72,275) (53,892) (85,934) (212,101) Closing balance 216,823 108,536 154,527 479,886 5.1 Receivables

Current receivables 2017 2016 Contractual $ $ Trade receivables 6,400 294,486 Accrued revenue 4,743 22,038 11,143 316,524 Statutory GST input tax credits recoverable 169,822 186,447 Total current receivables 180,965 502,971

Contractual receivables are classified as financial instruments and categorised as 'loans and receivables'. They are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial measurement they are measured at amortised cost less any impairment.

Statutory receivables do not arise from contracts and are recognised and measured similarly to contractual receivables (except for impairment), but are not classified as financial instruments.

Wimmera CMA | Annual Report 2016-2017 66 www.wcma.vic.gov.au Section 5

4.1.2 Reconciliation of movements in carrying values of property, plant and equipment 5. OTHER ASSETS AND LIABILITIES

Introduction

Leasehold Plant and Financial report Improvements at equipment at fair Motor vehicles This section sets out those assets and liabilities that arose from the Authority's operations. fair value value at fair value Total $ $ $ $ Significant judgement: Accrued revenue and accrued expenses 2016-17 Accrued revenue and accrued expenses represent goods or services that have been received or supplied but have not Opening balance 216,823 108,536 154,527 479,886 been invoiced by the supplier. Additions - 5,789 262,698 268,487 In estimating the amount of an accrued revenue or accrued expense, consideration is given to the stage of completion of Disposals - - (41,289) (41,289) the services being performed. Depreciation (72,274) (51,386) (85,346) (209,006) Closing balance 144,549 62,939 290,590 498,078 Structure

2015-16 5.1 Receivables Opening balance 289,098 86,845 159,205 535,148 5.2 Payables Additions - 75,583 84,027 159,610 5.3 Other non-financial assets Disposals - - (2,771) (2,771) Depreciation (72,275) (53,892) (85,934) (212,101) Closing balance 216,823 108,536 154,527 479,886 5.1 Receivables

Current receivables 2017 2016 Contractual $ $ Trade receivables 6,400 294,486 Accrued revenue 4,743 22,038 11,143 316,524 Statutory GST input tax credits recoverable 169,822 186,447 Total current receivables 180,965 502,971

Contractual receivables are classified as financial instruments and categorised as 'loans and receivables'. They are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial measurement they are measured at amortised cost less any impairment.

Statutory receivables do not arise from contracts and are recognised and measured similarly to contractual receivables (except for impairment), but are not classified as financial instruments.

67 Section 5

5.1.1 Ageing analysis of contractual receivables 5.2 Payables

Past due but not Current Payables 2017 2016

Financial report Not past due and impaired - Less Contractual $ $ Carrying amount not impaired than 1 month Trade payables 302,955 181,396 $ $ $ Accrued expenses 166,102 185,985 2017 469,057 367,381 Receivables: Statutory Trade receivables 6,400 6,400 - FBT payable 9,968 9,545 Accrued revenue 4,743 4,743 - Payroll tax 8,887 12,455 Total 11,143 11,143 - Group tax 32,589 51,939 51,444 73,939 2016 Total current payables 520,501 441,320 Receivables: Trade receivables 294,486 294,486 - Contractual payables and are classified as financial instruments and categorised as 'financial liabilities at amortised cost'. Accrued revenue 22,038 22,038 - They are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial Total 316,524 316,524 - measurement, they are measured at amortised cost.

Trade and other receivables are due for settlement 30 days from the end of the month that they were invoiced. There are Statutory payables are recognised and measured similarly to contractual payables, but are not classified as financial no material financial assets that are individually determined to be impaired. instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from contracts.

Wimmera CMA | Annual Report 2016-2017 68 www.wcma.vic.gov.au Section 5

5.1.1 Ageing analysis of contractual receivables 5.2 Payables

Past due but not Current Payables 2017 2016

Not past due and impaired - Less Contractual $ $ Financial report Carrying amount not impaired than 1 month Trade payables 302,955 181,396 $ $ $ Accrued expenses 166,102 185,985 2017 469,057 367,381 Receivables: Statutory Trade receivables 6,400 6,400 - FBT payable 9,968 9,545 Accrued revenue 4,743 4,743 - Payroll tax 8,887 12,455 Total 11,143 11,143 - Group tax 32,589 51,939 51,444 73,939 2016 Total current payables 520,501 441,320 Receivables: Trade receivables 294,486 294,486 - Contractual payables and are classified as financial instruments and categorised as 'financial liabilities at amortised cost'. Accrued revenue 22,038 22,038 - They are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial Total 316,524 316,524 - measurement, they are measured at amortised cost.

Trade and other receivables are due for settlement 30 days from the end of the month that they were invoiced. There are Statutory payables are recognised and measured similarly to contractual payables, but are not classified as financial no material financial assets that are individually determined to be impaired. instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from contracts.

69 Section 5

5.2.1 Maturity analysis of contractual payables 5.3 Other non-financial assets 2017 2016 Maturity dates Current other assets $ $

Financial report Carrying amount Less than 1 1-3 months 3-6 months Prepayments 43,318 39,154 $ $ $ $ Total current other assets 43,318 39,154 2017 Payables: Other non-financial assets include prepayments which represent payments in advance of receipt of goods or services or Trade payables 302,955 302,955 - - that part of expenditure made in one accounting period covering a term extending beyond that period. Accrued expenses 166,102 166,102 - - Total 469,057 469,057 - -

Maturity dates Carrying amount Less than 1 1-3 months 3-6 months $ $ $ $ 2016 Payables: Trade payables 181,396 181,396 - - Accrued expenses 185,985 185,985 - - Total 367,381 367,381 - -

Payables for supplies and services have an average credit period is 30 days.

Wimmera CMA | Annual Report 2016-2017 70 www.wcma.vic.gov.au Section 5

5.2.1 Maturity analysis of contractual payables 5.3 Other non-financial assets 2017 2016 Maturity dates Current other assets $ $

Carrying amount Less than 1 1-3 months 3-6 months Prepayments 43,318 39,154 Financial report $ $ $ $ Total current other assets 43,318 39,154 2017 Payables: Other non-financial assets include prepayments which represent payments in advance of receipt of goods or services or Trade payables 302,955 302,955 - - that part of expenditure made in one accounting period covering a term extending beyond that period. Accrued expenses 166,102 166,102 - - Total 469,057 469,057 - -

Maturity dates Carrying amount Less than 1 1-3 months 3-6 months $ $ $ $ 2016 Payables: Trade payables 181,396 181,396 - - Accrued expenses 185,985 185,985 - - Total 367,381 367,381 - -

Payables for supplies and services have an average credit period is 30 days.

71 Section 5

6. HOW WE FINANCED OUR OPERATIONS 6.2 Commitments for expenditure

This section provides information on the sources of finance utilised by the Authority during its operations and other Commitments for future expenditure include operating and external program commitments arising from contracts. These

Financial report information related to financing activities of the Authority. commitments are recorded below at their nominal value and exclusive of GST. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised in the balance sheet. This section includes disclosures of balances that are financial instruments, such as cash balances. Note 7 provide additional, specific financial instrument disclosures. 6.2.1 Total commitments payable

Structure 2017 2016 Operating lease commitments payable $ $ 6.1 Cash flow information and balances Less than 1 year 119,758 117,423 6.2 Commitments for expenditure 1 to 5 years 55,782 169,932 6.3 Carry forward project funding Total commitments (exclusive of GST) 175,540 287,355

6.1 Cash flow information and balances Operating lease commitments relate to office, depot, car parking and photocopier facilities with lease terms between one and ten years. These contracts do not allow the Authority to purchase the facilities after the lease ends, but the Authority Cash and deposits, including cash equivalents, comprise cash on hand and cash at bank, and those highly liquid has the option to renew each of the leases at the end of the lease term. investments with an original maturity of three months or less, which are held for the purpose of meeting short-term cash commitments rather than for investment purposes, and which are readily convertible to known amounts of cash and are As at 30 June 2017 the Authority had Nil in finance lease commitments (2016: $Nil). subject to an insignificant risk of changes in value. As at 30 June 2017 the Authority had Nil in capital expenditure commitments (2016: $Nil). 2017 2016 Cash and deposits disclosed in the balance sheet: $ $ 6.3 Carry forward project funding Cash on hand 500 500 Cash at bank 1,178,163 1,910,728 Catchment Management Authorities are responsible for the facilitation and coordination of catchments in an integrated Term deposits (less than 3 months) 5,682,974 4,646,503 and sustainable manner. This is achieved by undertaking projects funded by Victorian and Australian Government Balance as per cash flow statement 6,861,637 6,557,731 programs. The Authority received funding for specific projects which are guided by the Regional Catchment Strategy and delivered in line with the Authority's Corporate Plan approved by the Minister for Water. 6.1.1 Reconciliation of net result to cash flow from operating activities The projects funded by the State and Commonwealth Governments can be undertaken over multiple financial years and 2017 2016 is received at various stages of the project life based on contractual agreements. At the end of the financial year there $ $ are some projects that have not reached completion but will be completed within the contractual terms in future financial Net result for the period (102,749) 424,038 periods. At balance date the Authority has cash and cash equivalents that will be utilised to complete these projects in Non-cash movements: future financial years. Gain on disposal of non-current assets (80,288) (73,574) Depreciation and amortisation of non-current assets 209,006 212,101 128,718 138,527 Movements in assets and liabilities: Decrease/(increase) in receivables 322,006 (12,560) (Increase)/decrease in other non-financial assets (4,164) 10,476 Increase in payables 79,181 102,064 Increase in employee related provisions 27,824 61,427 Net cash flows from operating activities 450,816 723,972

Wimmera CMA | Annual Report 2016-2017 72 www.wcma.vic.gov.au Section 5

6. HOW WE FINANCED OUR OPERATIONS 6.2 Commitments for expenditure

This section provides information on the sources of finance utilised by the Authority during its operations and other Commitments for future expenditure include operating and external program commitments arising from contracts. These

information related to financing activities of the Authority. commitments are recorded below at their nominal value and exclusive of GST. These future expenditures cease to be Financial report disclosed as commitments once the related liabilities are recognised in the balance sheet. This section includes disclosures of balances that are financial instruments, such as cash balances. Note 7 provide additional, specific financial instrument disclosures. 6.2.1 Total commitments payable

Structure 2017 2016 Operating lease commitments payable $ $ 6.1 Cash flow information and balances Less than 1 year 119,758 117,423 6.2 Commitments for expenditure 1 to 5 years 55,782 169,932 6.3 Carry forward project funding Total commitments (exclusive of GST) 175,540 287,355

6.1 Cash flow information and balances Operating lease commitments relate to office, depot, car parking and photocopier facilities with lease terms between one and ten years. These contracts do not allow the Authority to purchase the facilities after the lease ends, but the Authority Cash and deposits, including cash equivalents, comprise cash on hand and cash at bank, and those highly liquid has the option to renew each of the leases at the end of the lease term. investments with an original maturity of three months or less, which are held for the purpose of meeting short-term cash commitments rather than for investment purposes, and which are readily convertible to known amounts of cash and are As at 30 June 2017 the Authority had Nil in finance lease commitments (2016: $Nil). subject to an insignificant risk of changes in value. As at 30 June 2017 the Authority had Nil in capital expenditure commitments (2016: $Nil). 2017 2016 Cash and deposits disclosed in the balance sheet: $ $ 6.3 Carry forward project funding Cash on hand 500 500 Cash at bank 1,178,163 1,910,728 Catchment Management Authorities are responsible for the facilitation and coordination of catchments in an integrated Term deposits (less than 3 months) 5,682,974 4,646,503 and sustainable manner. This is achieved by undertaking projects funded by Victorian and Australian Government Balance as per cash flow statement 6,861,637 6,557,731 programs. The Authority received funding for specific projects which are guided by the Regional Catchment Strategy and delivered in line with the Authority's Corporate Plan approved by the Minister for Water. 6.1.1 Reconciliation of net result to cash flow from operating activities The projects funded by the State and Commonwealth Governments can be undertaken over multiple financial years and 2017 2016 is received at various stages of the project life based on contractual agreements. At the end of the financial year there $ $ are some projects that have not reached completion but will be completed within the contractual terms in future financial Net result for the period (102,749) 424,038 periods. At balance date the Authority has cash and cash equivalents that will be utilised to complete these projects in Non-cash movements: future financial years. Gain on disposal of non-current assets (80,288) (73,574) Depreciation and amortisation of non-current assets 209,006 212,101 128,718 138,527 Movements in assets and liabilities: Decrease/(increase) in receivables 322,006 (12,560) (Increase)/decrease in other non-financial assets (4,164) 10,476 Increase in payables 79,181 102,064 Increase in employee related provisions 27,824 61,427 Net cash flows from operating activities 450,816 723,972

73 Section 5

7. RISKS, CONTINGENCIES AND VALUATION JUDGEMENTS 7.1.1 Financial instruments: Categorisation

Introduction Contractual financial Contractual financial

Financial report assets - loans and liabilities at The Authority is exposed to risk from its activities and outside factors. In addition, it is often necessary to make receivables amortised cost Total judgements and estimates associated with recognition and measurement of items in the financial statements. This $ $ $ section sets out financial instrument specific information, (including exposures to financial risks) as well as those items 2017 that are contingent in nature or require a higher level of judgement to be applied, which for the Authority relate mainly to Contractual financial assets fair value determination. Cash and deposits 6,861,637 - 6,861,637 Receivables: (i) Structure Trade receivables 6,400 - 6,400 Accrued revenue 4,743 - 4,743 7.1 Financial instruments specific disclosures Total contractual financial assets 6,872,780 - 6,872,780 7.2 Contingent assets and contingent liabilities 7.3 Fair value determination Contractual financial liabilities Payables: (i) 7.1 Financial instruments specific disclosures Trade payables - 302,955 302,955 Accrued expenses - 166,102 166,102 Total contractual financial liabilities - 469,057 469,057 Introduction Contractual financial Contractual financial Financial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial assets - loans and liabilities at liability of equity instrument of another entity. receivables amortised cost Total $ $ $ Categories of financial instruments 2016 Contractual financial assets Loans and receivables are financial instrument assets with fixed and determinable payments that are not quoted in an Cash and deposits 6,557,731 - 6,557,731 active market. These assets are initially recognised at fair value plus any directly attributable transaction costs. Receivables: (i) Subsequent to initial measurement, loans and receivables are measured at amortised cost less any impairment. Loans Trade receivables 294,486 - 294,486 and receivables category includes cash and deposits, trade and other receivables, but exclude statutory receivables Accrued revenue 22,038 - 22,038 Total contractual financial assets 6,874,255 - 6,874,255 Collectability of trade receivables is reviewed on an ongoing basis. Bad debts which are known to be uncollectible are Contractual financial liabilities written off, and classified as a transaction expense. A provision for impaired receivables is established when there is Payables: (i) objective evidence that the Authority will not be able to collect all amounts due according to the original terms of Trade payables - 181,396 receivables. 181,396 Accrued expenses - 185,985 185,985 Total contractual financial liabilities Financial liabilities at amortised cost are initially recognised on the date they originated. They are initially measured at - 367,381 367,381 fair value plus any directly attributable transaction costs. Subsequent to initial recognition, these financial instruments (i) The total amounts disclosed here exclude statutory amounts. are measured at amortised cost. Financial instrument liabilities measured at amortised cost include all of the Authority's contractual payables.

A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires.

Wimmera CMA | Annual Report 2016-2017 74 www.wcma.vic.gov.au Section 5

7. RISKS, CONTINGENCIES AND VALUATION JUDGEMENTS 7.1.1 Financial instruments: Categorisation

Introduction Contractual financial Contractual financial

assets - loans and liabilities at Financial report The Authority is exposed to risk from its activities and outside factors. In addition, it is often necessary to make receivables amortised cost Total judgements and estimates associated with recognition and measurement of items in the financial statements. This $ $ $ section sets out financial instrument specific information, (including exposures to financial risks) as well as those items 2017 that are contingent in nature or require a higher level of judgement to be applied, which for the Authority relate mainly to Contractual financial assets fair value determination. Cash and deposits 6,861,637 - 6,861,637 Receivables: (i) Structure Trade receivables 6,400 - 6,400 Accrued revenue 4,743 - 4,743 7.1 Financial instruments specific disclosures Total contractual financial assets 6,872,780 - 6,872,780 7.2 Contingent assets and contingent liabilities 7.3 Fair value determination Contractual financial liabilities Payables: (i) 7.1 Financial instruments specific disclosures Trade payables - 302,955 302,955 Accrued expenses - 166,102 166,102 Total contractual financial liabilities - 469,057 469,057 Introduction Contractual financial Contractual financial Financial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial assets - loans and liabilities at liability of equity instrument of another entity. receivables amortised cost Total $ $ $ Categories of financial instruments 2016 Contractual financial assets Loans and receivables are financial instrument assets with fixed and determinable payments that are not quoted in an Cash and deposits 6,557,731 - 6,557,731 active market. These assets are initially recognised at fair value plus any directly attributable transaction costs. Receivables: (i) Subsequent to initial measurement, loans and receivables are measured at amortised cost less any impairment. Loans Trade receivables 294,486 - 294,486 and receivables category includes cash and deposits, trade and other receivables, but exclude statutory receivables Accrued revenue 22,038 - 22,038 Total contractual financial assets 6,874,255 - 6,874,255 Collectability of trade receivables is reviewed on an ongoing basis. Bad debts which are known to be uncollectible are Contractual financial liabilities written off, and classified as a transaction expense. A provision for impaired receivables is established when there is Payables: (i) objective evidence that the Authority will not be able to collect all amounts due according to the original terms of Trade payables - 181,396 receivables. 181,396 Accrued expenses - 185,985 185,985 Total contractual financial liabilities Financial liabilities at amortised cost are initially recognised on the date they originated. They are initially measured at - 367,381 367,381 fair value plus any directly attributable transaction costs. Subsequent to initial recognition, these financial instruments (i) The total amounts disclosed here exclude statutory amounts. are measured at amortised cost. Financial instrument liabilities measured at amortised cost include all of the Authority's contractual payables.

A financial liability is derecognised when the obligation under the liability is discharged, cancelled or expires.

75 Section 5

7.1.2 Financial risk management objectives and policies Interest rate exposure of financial instruments Interest rate exposure The Authority's main financial risks include credit risk, liquidity risk and interest rate risk. The Authority manages these Weighted financial risks in accordance with its financial risk management policy. Financial report average Carrying Fixed interest Variable Non-interest interest rate % amount rate interest rate bearing The Authority uses different methods to measure and manage the different risks to which it is exposed. Primary responsibility for the identification and management of financial risks rests with the financial risk management $ $ $ $ committee of the Authority. 2017 Financial assets Financial instruments: Credit risk Cash and deposits 2.22 6,861,637 5,682,974 1,178,163 500 Contractual receivables - 11,143 4,743 - 6,400 Credit risk refers to the possibility that a borrower will default on its financial obligations as and when they fall due. The Total financial assets 6,872,780 5,687,717 1,178,163 6,900 Authority's exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the Authority. Credit risk is measured at fair value and is monitored on a regular basis. Financial liabilities Contractual payables - 469,057 - - 469,057 Total financial liabilities 469,057 - - 469,057 Credit risk associated with the Authority's contractual financial assets is minimal because the main debtor is the Victorian Government. For debtors other than the Government, the Authority has adopted a policy of only dealing with 2016 creditworthy counterparties and obtaining sufficient collateral where appropriate. For cash assets, the Authority's policy Financial assets is to only deal with banks who are an Authorised Deposit Taking Institution . All cash and deposits are held with the Cash and deposits 2.56 6,557,731 4,646,503 1,910,728 500 Treasury Corporation of Victoria, National Australia Bank and Bank. Contractual receivables - 316,524 22,038 - 294,486 Total financial assets 6,874,255 4,668,541 1,910,728 294,986 Financial instruments: Liquidity risk Financial liabilities Liquidity risk arises from being unable to meet financial obligations as they fall due. The Authority operates under the Contractual payables - 367,381 - - 367,381 Government fair payments policy of settling financial obligations within 30 days and in the event of a dispute, making Total financial liabilities 367,381 - - 367,381 payments within 30 days from the date of resolution. Interest rate risk sensitivity The Authority's exposure to liquidity risk is deemed insignificant based on prior periods' data and current assessment of The sensitivity analysis below shows the impact on the Authority's net result and equity for a movement of 100 basis risk. The Authority does not have any borrowings, and maintains high levels of cash and deposits readily available to points up and down in market interest rates. meet its financial obligations. The Authority manages its liquidity risk by maintaining adequate cash reserves and continually monitoring the Authority's expenditure commitments and cash flow needs. Interest rate -100 basis points +100 basis points Financial instruments: Market risk Carrying Net result Equity Net result Equity amount The Authority's exposure to market risk is primarily through interest rate risk with significant surplus funds held in term $ $ $ $ deposits. The Authority has no exposure to foreign exchange risk or other price risk. 2017 Cash and deposits (i) 1,178,163 (11,782) (11,782) 11,782 11,782 Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Authority manages its cash flow interest rate risks by investing surplus funds into 2016 fixed rate financial instruments. Management has concluded cash at bank that can be left at floating rates without Cash and deposits (i) 1,910,728 (19,107) (19,107) 19,107 19,107 necessarily exposing the Authority to significant risk.

(i) Cash and deposits includes $1,178,163 (2016: $1,910,728) that is exposed to floating rates movements. Sensitivities The carrying amounts of financial assets and financial liabilities that are exposed to interest rates and the Authority's to these movements are calculated as follows: sensitivity to interest rate risk are set out in the table that follows. • 2017: $1,178,163 x -0.010 = -$11,782; and $1,178,163 X 0.010 = $11,782. • 2016: $1,910,728 x -0.010 = -$19,107; and $1,910,728 x 0.010 = $19,107.

Wimmera CMA | Annual Report 2016-2017 76 www.wcma.vic.gov.au Section 5

7.1.2 Financial risk management objectives and policies Interest rate exposure of financial instruments Interest rate exposure The Authority's main financial risks include credit risk, liquidity risk and interest rate risk. The Authority manages these Weighted financial risks in accordance with its financial risk management policy. average Carrying Fixed interest Variable Non-interest Financial report interest rate % amount rate interest rate bearing The Authority uses different methods to measure and manage the different risks to which it is exposed. Primary responsibility for the identification and management of financial risks rests with the financial risk management $ $ $ $ committee of the Authority. 2017 Financial assets Financial instruments: Credit risk Cash and deposits 2.22 6,861,637 5,682,974 1,178,163 500 Contractual receivables - 11,143 4,743 - 6,400 Credit risk refers to the possibility that a borrower will default on its financial obligations as and when they fall due. The Total financial assets 6,872,780 5,687,717 1,178,163 6,900 Authority's exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the Authority. Credit risk is measured at fair value and is monitored on a regular basis. Financial liabilities Contractual payables - 469,057 - - 469,057 Total financial liabilities 469,057 - - 469,057 Credit risk associated with the Authority's contractual financial assets is minimal because the main debtor is the Victorian Government. For debtors other than the Government, the Authority has adopted a policy of only dealing with 2016 creditworthy counterparties and obtaining sufficient collateral where appropriate. For cash assets, the Authority's policy Financial assets is to only deal with banks who are an Authorised Deposit Taking Institution . All cash and deposits are held with the Cash and deposits 2.56 6,557,731 4,646,503 1,910,728 500 Treasury Corporation of Victoria, National Australia Bank and Bendigo Bank. Contractual receivables - 316,524 22,038 - 294,486 Total financial assets 6,874,255 4,668,541 1,910,728 294,986 Financial instruments: Liquidity risk Financial liabilities Liquidity risk arises from being unable to meet financial obligations as they fall due. The Authority operates under the Contractual payables - 367,381 - - 367,381 Government fair payments policy of settling financial obligations within 30 days and in the event of a dispute, making Total financial liabilities 367,381 - - 367,381 payments within 30 days from the date of resolution. Interest rate risk sensitivity The Authority's exposure to liquidity risk is deemed insignificant based on prior periods' data and current assessment of The sensitivity analysis below shows the impact on the Authority's net result and equity for a movement of 100 basis risk. The Authority does not have any borrowings, and maintains high levels of cash and deposits readily available to points up and down in market interest rates. meet its financial obligations. The Authority manages its liquidity risk by maintaining adequate cash reserves and continually monitoring the Authority's expenditure commitments and cash flow needs. Interest rate -100 basis points +100 basis points Financial instruments: Market risk Carrying Net result Equity Net result Equity amount The Authority's exposure to market risk is primarily through interest rate risk with significant surplus funds held in term $ $ $ $ deposits. The Authority has no exposure to foreign exchange risk or other price risk. 2017 Cash and deposits (i) 1,178,163 (11,782) (11,782) 11,782 11,782 Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Authority manages its cash flow interest rate risks by investing surplus funds into 2016 fixed rate financial instruments. Management has concluded cash at bank that can be left at floating rates without Cash and deposits (i) 1,910,728 (19,107) (19,107) 19,107 19,107 necessarily exposing the Authority to significant risk.

(i) Cash and deposits includes $1,178,163 (2016: $1,910,728) that is exposed to floating rates movements. Sensitivities The carrying amounts of financial assets and financial liabilities that are exposed to interest rates and the Authority's to these movements are calculated as follows: sensitivity to interest rate risk are set out in the table that follows. • 2017: $1,178,163 x -0.010 = -$11,782; and $1,178,163 X 0.010 = $11,782. • 2016: $1,910,728 x -0.010 = -$19,107; and $1,910,728 x 0.010 = $19,107.

77 Section 5

7.2 Contingent assets and contingent liabilities

Financial report Contingent assets As at 30 June 2017, the Authority has no known contingent assets.

Contingent liabilities As at 30 June 2017, the Authority has no known contingent liabilities

7.3 Fair value determination

Significant judgement: Fair value measurements of assets and liabilities Fair value determination requires judgement and the use of assumptions. This section discloses the most significant assumptions used in determining fair values. Changes to assumptions could have a material impact on the results and financial position of the Authority.

The Authority's property, plant and equipment are carried at fair value.

In addition, the fair values of other assets and liabilities which are carried at amortised cost, also need to be determined for disclosure purposes.

The Authority determines the policies and procedures for determining fair values for both financial and non-financial assets and liabilities as required.

Fair value hierarchy In determining fair values a number of inputs are used. To increase consistency and comparability in the financial statements, these inputs are categorised into three levels, also known as the fair value hierarchy. The levels are as follows:

 Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities;  Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and  Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable.

The Authority determines whether transfers have occurred between levels in the hierarchy by reassessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period.

7.3.1 Fair value determination of financial assets and liabilities

The Authority currently holds a range of financial instruments that are recorded in the financial statements where the carrying amounts are a reasonable approximation of fair value, either due to their short-term nature or with the expectation that they will be paid in full by the end of the 2016-17 reporting period.

These financial instruments include: Financial assets Financial liabilities Cash and deposits Payables: Receivables:  Trade payables  Trade receivables  Accrued expenses  Accrued revenue

Wimmera CMA | Annual Report 2016-2017 78 www.wcma.vic.gov.au Section 5

7.2 Contingent assets and contingent liabilities 7.3.2 Fair value determination: Non-financial physical assets

Fair value measurement hierarchy

Contingent assets Financial report Carrying Fair Value measurement at end of As at 30 June 2017, the Authority has no known contingent assets. amount as at reporting period using: 30 June 2017 Level 1 (i) Level 2 (i) Level 3 (i) Contingent liabilities $ $ $ $ As at 30 June 2017, the Authority has no known contingent liabilities Leasehold improvement at Fair Value Leasehold improvement 144,549 - - 144,549 Total Leasehold improvement at Fair Value 144,549 - - 144,549

7.3 Fair value determination Plant and equipment at Fair Value Plant and equipment 62,939 - - 62,939 Significant judgement: Fair value measurements of assets and liabilities Total Plant and equipment at Fair Value 62,939 - - 62,939 Fair value determination requires judgement and the use of assumptions. This section discloses the most significant assumptions used in determining fair values. Changes to assumptions could have a material impact on the results and Motor vehicles at Fair Value financial position of the Authority. Motor vehicles 290,590 - - 290,590 Total Motor vehicles at Fair Value 290,590 - - 290,590 The Authority's property, plant and equipment are carried at fair value. Note: (i) Classified in accordance with the fair value hierarchy, see Note 7.3. In addition, the fair values of other assets and liabilities which are carried at amortised cost, also need to be determined for disclosure purposes. Carrying Fair Value measurement at end of amount as at reporting period using: The Authority determines the policies and procedures for determining fair values for both financial and non-financial 30 June 2016 Level 1 Level 2 Level 3 assets and liabilities as required. $ $ $ $ Leasehold improvement at Fair Value Fair value hierarchy Leasehold improvement 216,823 - - 144,550 In determining fair values a number of inputs are used. To increase consistency and comparability in the financial Total Leasehold improvement at Fair Value 216,823 - - 144,550 statements, these inputs are categorised into three levels, also known as the fair value hierarchy. The levels are as Plant and equipment at Fair Value follows: Plant and equipment 108,536 - - 62,939 Total Plant and equipment at Fair Value 108,536 - - 62,939  Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities; .  Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement Motor vehicles at Fair Value 154,527 - - 259,589 is directly or indirectly observable; and Motor vehicles Total Motor vehicles at Fair Value 154,527 - - 259,589  Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable. Leasehold improvements Leasehold Improvements are held at fair value and are depreciated over 10 years. As depreciation adjustments are considered The Authority determines whether transfers have occurred between levels in the hierarchy by reassessing categorisation as significant, unobservable inputs in nature, these assets are classified as Level 3 fair value. (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. Motor vehicles Motor vehicles are valued using the depreciated replacement cost method. The Authority acquires new vehicles and at times 7.3.1 Fair value determination of financial assets and liabilities disposes of them before the end of their economic life. The process of acquisition, use and disposal in the market is managed by experienced fleet managers in the Authority who set relevant depreciation rates during use to reflect the utilisation of the The Authority currently holds a range of financial instruments that are recorded in the financial statements where the motor vehicles. As depreciation adjustments are considered as significant, unobservable inputs in nature, these assets are carrying amounts are a reasonable approximation of fair value, either due to their short-term nature or with the classified as Level 3 fair value. expectation that they will be paid in full by the end of the 2016-17 reporting period. Plant and equipment These financial instruments include: Plant and equipment is held at fair value. When plant and equipment or office furniture and equipment is specialised in use, such that it is rarely sold other than as part of a going concern, fair value is determined using the depreciated replacement cost Financial assets Financial liabilities method. As depreciation adjustments are considered as significant, unobservable inputs in nature, these assets are classified Cash and deposits Payables: as Level 3 fair value. Receivables:  Trade payables  Trade receivables  Accrued expenses There were no changes in valuation techniques throughout the period to 30 June 2017.  Accrued revenue For all assets measured at fair value, the current use is considered the highest and best use.

79 Section 5

Reconciliation of Level 3 fair value movements 8. OTHER DISCLOSURES Leasehold Plant and Motor This section provides additional material disclosures required by accounting standards or otherwise, for the improvements equipment vehicles

Financial report understanding of this financial report. 2016-17 $ $ $ Opening Balance 216,823 108,536 154,527 Structure Purchases/(sales) 262,698.00 - 5,789 221,409 Depreciation (208,067) (72,274) (51,386) (85,346) 8.1 Ex-gratia expenses Closing Balance 144,549 62,939 290,590 8.2 Other economic flows included in net result 8.3 Reserves 2015-16 8.4 Responsible persons Opening Balance 289,098 86,845 159,205 Purchases/(sales) - 75,583 84,027 8.5 Remuneration of executive officers Depreciation (72,275) (53,892) (85,934) 8.6 Related parties Gains or losses recognised in net result - - (2,771) 8.7 Remuneration of auditors Closing Balance 216,823 108,536 154,527 8.8 Subsequent events 8.9 Australian Accounting Standards issued that are not yet effective Description of significant unobservable inputs to Level 3 valuations

Valuation technique Significant unobservable inputs 8.1 Ex-gratia expenses Leasehold improvements Depreciated replacement cost Cost per unit The Authority had no Ex-gratia expenses for the year ending 30 June 2017 (2016 $0).

Useful life of leasehold equipment 8.2 Other economic flows included in net result

Depreciated replacement cost Cost per unit Other economic flows measure the change in volume or value of assets or liabilities that do not result from transactions. Plant and equipment Useful life of plant and equipment 2017 2016 $ $ Motor vehicles Depreciated replacement cost Cost per unit Net gain/(loss) on disposal of non-financial assets Proceeds from sale of non-financial assets 121,577 76,345 Useful life of motor vehicles Less written down value (41,289) (2,771) Total net gain/(loss) on disposal of non-financial assets 80,288 73,574 Significant unobservable inputs have remained unchanged since June 2016. 8.3 Reserves 2017 2016 $ $ Committed funds reserve: (i) Balance at beginning of financial year 1,585,005 2,159,195 Net transfers from accumulated funds (535,513) (574,190) Balance at end of financial year 1,049,492 1,585,005

Total Reserves 1,049,492 1,585,005

(i) The Committed funds reserve has been established to recognise that the Authority receives funding for programs in advance of the program works taking place. The Authority is committed to expending these funds in accordance with its Corporate Plan in succeeding years. At the end of the financial year any Accumulated Funds which represents unexpended program funding, has been transferred to the reserve.

Wimmera CMA | Annual Report 2016-2017 80 www.wcma.vic.gov.au Section 5

Reconciliation of Level 3 fair value movements 8. OTHER DISCLOSURES Leasehold Plant and Motor This section provides additional material disclosures required by accounting standards or otherwise, for the improvements equipment vehicles

understanding of this financial report. Financial report 2016-17 $ $ $ Opening Balance 216,823 108,536 154,527 Structure Purchases/(sales) 262,698.00 - 5,789 221,409 Depreciation (208,067) (72,274) (51,386) (85,346) 8.1 Ex-gratia expenses Closing Balance 144,549 62,939 290,590 8.2 Other economic flows included in net result 8.3 Reserves 2015-16 8.4 Responsible persons Opening Balance 289,098 86,845 159,205 Purchases/(sales) - 75,583 84,027 8.5 Remuneration of executive officers Depreciation (72,275) (53,892) (85,934) 8.6 Related parties Gains or losses recognised in net result - - (2,771) 8.7 Remuneration of auditors Closing Balance 216,823 108,536 154,527 8.8 Subsequent events 8.9 Australian Accounting Standards issued that are not yet effective Description of significant unobservable inputs to Level 3 valuations

Valuation technique Significant unobservable inputs 8.1 Ex-gratia expenses Leasehold improvements Depreciated replacement cost Cost per unit The Authority had no Ex-gratia expenses for the year ending 30 June 2017 (2016 $0).

Useful life of leasehold equipment 8.2 Other economic flows included in net result

Depreciated replacement cost Cost per unit Other economic flows measure the change in volume or value of assets or liabilities that do not result from transactions. Plant and equipment Useful life of plant and equipment 2017 2016 $ $ Motor vehicles Depreciated replacement cost Cost per unit Net gain/(loss) on disposal of non-financial assets Proceeds from sale of non-financial assets 121,577 76,345 Useful life of motor vehicles Less written down value (41,289) (2,771) Total net gain/(loss) on disposal of non-financial assets 80,288 73,574 Significant unobservable inputs have remained unchanged since June 2016. 8.3 Reserves 2017 2016 $ $ Committed funds reserve: (i) Balance at beginning of financial year 1,585,005 2,159,195 Net transfers from accumulated funds (535,513) (574,190) Balance at end of financial year 1,049,492 1,585,005

Total Reserves 1,049,492 1,585,005

(i) The Committed funds reserve has been established to recognise that the Authority receives funding for programs in advance of the program works taking place. The Authority is committed to expending these funds in accordance with its Corporate Plan in succeeding years. At the end of the financial year any Accumulated Funds which represents unexpended program funding, has been transferred to the reserve.

81 Section 5

8.4 Responsible persons

In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act

Financial report 1994 , the following disclosures are made regarding responsible persons for the reporting period.

The names of the persons who were responsible persons of the Authority at any time during the financial year were:

The Hon. Lisa Neville, MP Minister for Water 01 Jul 2016 to 30 Jun 2017 The Hon. Lily D'Ambrosio Minister for Energy, Environment and Climate Change 01 Jul 2016 to 30 Jun 2017 Karen Douglas (Chair) 01 Jul 2016 to 30 Jun 2017 Emelia Sudholz (Board Member & Deputy Chair) 01 Jul 2016 to 30 Jun 2017 David Brennan (CEO) 01 Jul 2016 to 30 Jun 2017 Jessica Alder (Board Member) 01 Jul 2016 to 30 Jun 2017 Dean Johns (Board Member) 01 Jul 2016 to 30 Jun 2017 David Drage (Board Member) 01 Jul 2016 to 30 Jun 2017 John Goldsmith (Board Member) 01 Jul 2016 to 30 Jun 2017 Amanda Cornwall (Board Member) 01 Jul 2016 to 30 Jun 2017 Michael Porter (Board Member) 01 Jul 2016 to 30 Jun 2017

Remuneration Remuneration received or receivable from the Authority in connection with the management of the Authority during the reporting period was:

Income band 2017 2016 $0–$9,999 - 4 $10,000–$19,999 7 5 $20,000–$29,999 1 1 $40,000–$49,999 - - $200,000-$209,999 1 1 Total number of Responsible persons 9 11 Total Remuneration $ 330,330 312,980

The compensation detailed above excludes the salaries and benefits the Portfolio Ministers receive. The Ministers' remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the Department of Parliamentary Services' Financial Report.

8.5 Remuneration of executive officers

The number of executive officers, other than ministers and accountable officers, and their total remuneration during the reporting period are shown in the table below. Total annualised employee equivalents provides a measure of full time equivalent executive officers over the reporting period.

Remuneration comprises employee benefits in all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered, and is disclosed in the following categories.

Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services.

Post-employment benefits include pensions and other retirement benefits paid or payable or a discrete basis when employment has ceased.

Other long-term benefits include long service leave, other long-service benefit or deferred compensation.

Wimmera CMA | Annual Report 2016-2017 82 www.wcma.vic.gov.au Section 5

8.4 Responsible persons Termination benefits include termination of employment payments, such as severance packages. Remuneration of executive officers (cont.) In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act Remuneration 2017 Short-term employee benefits 440,413

1994 , the following disclosures are made regarding responsible persons for the reporting period. Financial report Post-employment benefits 66,488 The names of the persons who were responsible persons of the Authority at any time during the financial year were: Other long-term benefits 14,201 Termination benefits - The Hon. Lisa Neville, MP Minister for Water 01 Jul 2016 to 30 Jun 2017 Total remuneration 521,102 The Hon. Lily D'Ambrosio Minister for Energy, Environment and Climate Change 01 Jul 2016 to 30 Jun 2017 Total number or executives (i) 4 Karen Douglas (Chair) 01 Jul 2016 to 30 Jun 2017 Total annualised employee equivalents (ii) 4 Emelia Sudholz (Board Member & Deputy Chair) 01 Jul 2016 to 30 Jun 2017 David Brennan (CEO) 01 Jul 2016 to 30 Jun 2017 Notes: Jessica Alder (Board Member) 01 Jul 2016 to 30 Jun 2017 (i) The total number of executive officers includes persons who meet the definition of Key Management Personnel Dean Johns (Board Member) 01 Jul 2016 to 30 Jun 2017 (KMP) of the entity under AASB 124 Related Party Disclosures and are also reported within the related parties note David Drage (Board Member) 01 Jul 2016 to 30 Jun 2017 disclosure (Note 8.6) John Goldsmith (Board Member) 01 Jul 2016 to 30 Jun 2017 (ii) Annualised employee equivalent is based on the time fraction worked over the reporting period. Amanda Cornwall (Board Member) 01 Jul 2016 to 30 Jun 2017 (iii) No comparatives have been reported because remuneration in the prior year was determined in line with the basis Michael Porter (Board Member) 01 Jul 2016 to 30 Jun 2017 and definition under FRD 21B. Remuneration previously excluded non-monetary benefits and comprised any money, consideration or benefit received Remuneration or receivable, excluding reimbursement of out-of-pocket expenses, including any amount received or receivable from a Remuneration received or receivable from the Authority in connection with the management of the Authority during the related party transaction. Refer to the prior year’s financial statements for executive remuneration for the 2015-16 reporting period was: reporting period.

Income band 2017 2016 8.6 Related parties $0–$9,999 - 4 $10,000–$19,999 7 5 The Authority is a wholly owned and controlled entity of the State of Victoria. Related parties of the Authority include: $20,000–$29,999 1 1 $40,000–$49,999 - -  all key management personnel and their close family members; $200,000-$209,999 1 1  all cabinet ministers and their close family members; and Total number of Responsible persons 9 11  all departments and public sector entitles that are controlled and consolidated into the whole of state Total Remuneration $ 330,330 312,980 consolidated financial statements.

The compensation detailed above excludes the salaries and benefits the Portfolio Ministers receive. The Ministers' Significant transactions with government-related entities remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within During the year, the Authority received funding from the following government-related entities: the Department of Parliamentary Services' Financial Report. Entity Funding received Nature Department of Environment, Land, Water and Planning 7,871,915 SLA Project Funding 8.5 Remuneration of executive officers Department of Economic Development, Jobs, Transport & Resources 163,200 Stock Containment Funding Emergency Management Victoria 39,000 Flood Invetigations Funding The number of executive officers, other than ministers and accountable officers, and their total remuneration during the Grampians Wimmera Mallee Water 100,000 Fyans Channel Construction reporting period are shown in the table below. Total annualised employee equivalents provides a measure of full time North Central Catchment Management Authority 15,000 Reducing Emissions Funding equivalent executive officers over the reporting period. North Central Catchment Management Authority 11,500 River Detectives Funding Treasury Corporation Victoria 62,780 Interest Remuneration comprises employee benefits in all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered, and is disclosed in the following categories. During the year, the Authority made significant payments to the following government-related entities: Entity Payments made Nature Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid Department of Environment, Land, Water and Planning 233,846 On Ground Works or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or Victoria Auditor Generals Office 9,900 Audit Fee services. East Catchment Management Authority 32,000 Vic Catchment Contribution Golulburn-Broken Catchment Management Authority 7,500 Climate Change Contribution Post-employment benefits include pensions and other retirement benefits paid or payable or a discrete basis when Parks Victoria 118,182 On Ground Works employment has ceased. Catchment Management Authority 25,000 OCOC Contribution Trust for Nature (Victoria) 104,735 On Ground Works Other long-term benefits include long service leave, other long-service benefit or deferred compensation. Catchment Management Authority 42,169 IT Support Department of Economic Development, Jobs, Transport & Resources 179,164 On Ground Works Victorian Government Solicitor's Office 7,804 Legal Fees & Land Transfer

83 Section 5

8.7 Remuneration of auditors Significant transactions with government-related entities (cont.) At balance date the Authority had the following receivables outstanding from government-related entities: 2017 2016 Entity Outstanding Receivables Nature $ $ Financial report Department of Environment, Land, Water and Planning 6,400 Flood Secondment Victorian Auditor-General's Office for audit of financial statements 12,500 9,900 Total remuneration of auditors 12,500 9,900

Key management personnel of the Authority includes all Responsbile persons as listed in Note 8.4. 8.8 Subsequent events

The compensation detailed below excludes the salaries and benefits the Portfolio Ministers receive. The Ministers' No matters or circumstances have arisen since the end of the reporting period which significantly affected or may remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within significantly affect the operations of the authority, the results of those operations, or the state of affairs of the authority in the Department of Parliamentary Services’ Financial Report. future financial years.

Compensation of KMPs 2017 Short-term employee benefits 297,045 Post-employment benefits 28,044 Other long-term benefits 5,241 Termination benefits - Total 330,330

There were no related party transactions or balances that involved key management personnel, their close family members and their personal business interest.

Wimmera CMA | Annual Report 2016-2017 84 www.wcma.vic.gov.au Section 5

8.7 Remuneration of auditors Significant transactions with government-related entities (cont.) At balance date the Authority had the following receivables outstanding from government-related entities: 2017 2016 Entity Outstanding Receivables Nature $ $ Financial report Department of Environment, Land, Water and Planning 6,400 Flood Secondment Victorian Auditor-General's Office for audit of financial statements 12,500 9,900 Total remuneration of auditors 12,500 9,900

Key management personnel of the Authority includes all Responsbile persons as listed in Note 8.4. 8.8 Subsequent events

The compensation detailed below excludes the salaries and benefits the Portfolio Ministers receive. The Ministers' No matters or circumstances have arisen since the end of the reporting period which significantly affected or may remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within significantly affect the operations of the authority, the results of those operations, or the state of affairs of the authority in the Department of Parliamentary Services’ Financial Report. future financial years.

Compensation of KMPs 2017 Short-term employee benefits 297,045 Post-employment benefits 28,044 Other long-term benefits 5,241 Termination benefits - Total 330,330

There were no related party transactions or balances that involved key management personnel, their close family members and their personal business interest.

85 Section 5

8.9 Australian Accounting Standards issued that are not yet effective Certain new Australian Accounting Standards (AAS) have been published that are not mandatory for the 30 June 2017 reporting period. DTF assesses the impact of all these new standards and advises the Authority of their applicability and early adoption where applicable. The following is a list of the AASs issued but are not yet effective for the 2016-17 reporting Financial report period.

Applicable for annual reporting Standard / Interpretation Summary Impact on financial statements periods beginning on or after AASB 9 Financial Instruments The key changes include the simplified 1 Jan 2018 The preliminary assessment has not requirements for the classification and identified any material impact measurement of financial assets, a arising from AASB 9, however it will new hedging accounting model and a continue to be monitored and revised impairment loss model to assessed. recognise impairment losses earlier, as opposed to the current approach that recognises impairment only when incurred.

AASB 15 Revenue from The core principle of AASB 15 requires 1-Jan-18 The changes in revenue recognition Contracts with Customers an entity to recognise revenue when requirements in AASB 15 may result the entity satisfies a performance in changes to the timing and amount obligation by transferring a promised of revenue recorded in the financial good or service to a customer. statements. The the Authority will also be required to include additional disclosures.

AASB 2015-8 Amendments to This Standard defers the mandatory 1-Jan-18 This amending standard will defer Australian Accounting effective date of AASB 15 from 1 the application period of AASB 15 Standards – Effective Date of January 2017 to 1 January 2018. for for-profit entities to the 2018-19 AASB 15 reporting period in accordance with the transition requirements.

AASB 2016-7 Amendments to This Standard defers the mandatory 1-Jan-19 This amending standard will defer Australian Accounting effective date of AASB 15 for not-for- the application period of AASB 15 Standards – Deferral of AASB profit entities from 1 January 2018 to 1 for not-for-profit entities to the 2019- 15 for Not-for-Profit Entities January 2019. 20 reporting period.

AASB 16 Leases The key changes introduced by AASB 1-Jan-19 The assessment has indicated that 16 include the recognition of most the operating leases held will come operating leases (which are currently on balance sheet, recognition of the not recognised) on balance sheet. right-of-use assets and lease liabilities will cause net debt to increase See Note 6.2.1. Rather than expensing the lease payments, depreciation of right-of- use assets and interest on lease liabilities will be recognised in the income statement with marginal impact on the operating surplus. No change for lessors.

Wimmera CMA | Annual Report 2016-2017 86 www.wcma.vic.gov.au Section 5

8.9 Australian Accounting Standards issued that are not yet effective 8.9 Australian Accounting Standards issued that are not yet effective (cont.) Certain new Australian Accounting Standards (AAS) have been published that are not mandatory for the 30 June 2017 reporting period. DTF assesses the impact of all these new standards and advises the Authority of their applicability and AASB 2014-1 Amendments to Amends various AASs to reflect the 1-Jan-18 This amending standard will defer early adoption where applicable. The following is a list of the AASs issued but are not yet effective for the 2016-17 reporting

Australian Accounting AASB's decision to defer the the application period of AASB 9 to Financial report period. Standards [Part E Financial mandatory application date of AASB 9 the 2018-19 reporting period in Instruments ] to annual reporting periods beginning accordance with the transition Applicable on or after 1 January 2018 as a requirements. for annual consequence of Chapter 6 Hedge reporting Standard / Interpretation Summary Impact on financial statements Accounting, and to amend reduced periods disclosure requirements. beginning AASB 1058 Income of Not-for- This standard replaces AASB 1004 1-Jan-19 The assessment has indicated that on or after Profit Entities Contributions and establishes revenue revenue from capital grants that are AASB 9 Financial Instruments The key changes include the simplified 1 Jan 2018 The preliminary assessment has not recognition principles for transactions provided under an enforceable requirements for the classification and identified any material impact where the consideration to acquire an agreement that have sufficiently measurement of financial assets, a arising from AASB 9, however it will asset is significantly less than fair specific obligations, will now be new hedging accounting model and a continue to be monitored and value to enable to not-for-profit entity to deferred and recognised as revised impairment loss model to assessed. further its objectives. performance obligations are recognise impairment losses earlier, as satisfied. As a result, the timing opposed to the current approach that recognition of revenue will change. recognises impairment only when incurred.

AASB 15 Revenue from The core principle of AASB 15 requires 1-Jan-18 The changes in revenue recognition Contracts with Customers an entity to recognise revenue when requirements in AASB 15 may result the entity satisfies a performance in changes to the timing and amount obligation by transferring a promised of revenue recorded in the financial good or service to a customer. statements. The the Authority will also be required to include additional disclosures.

AASB 2015-8 Amendments to This Standard defers the mandatory 1-Jan-18 This amending standard will defer Australian Accounting effective date of AASB 15 from 1 the application period of AASB 15 Standards – Effective Date of January 2017 to 1 January 2018. for for-profit entities to the 2018-19 AASB 15 reporting period in accordance with the transition requirements.

AASB 2016-7 Amendments to This Standard defers the mandatory 1-Jan-19 This amending standard will defer Australian Accounting effective date of AASB 15 for not-for- the application period of AASB 15 Standards – Deferral of AASB profit entities from 1 January 2018 to 1 for not-for-profit entities to the 2019- 15 for Not-for-Profit Entities January 2019. 20 reporting period.

AASB 16 Leases The key changes introduced by AASB 1-Jan-19 The assessment has indicated that 16 include the recognition of most the operating leases held will come operating leases (which are currently on balance sheet, recognition of the not recognised) on balance sheet. right-of-use assets and lease liabilities will cause net debt to increase See Note 6.2.1. Rather than expensing the lease payments, depreciation of right-of- use assets and interest on lease liabilities will be recognised in the income statement with marginal impact on the operating surplus. No change for lessors.

87 Section 5

Independent Auditor’s Report

To the Board of theWimmera Catchment Management Authority

Financial report Opinion I have audited the financial report of the Wimmera CatchCthtment MtManagement AtAuthorihitty (the authority) which comprises the:

 balance sheet as at 30 June 2017  comprehensive operating statement for the year then ended  statement of changes in equity for the year then ended  cash flow statement for the year then ended  notes to the financial statements  declaration in the financial statements. In my opinion the financial report presents fairly, in all material respects, the financial position of the authority as at 30 June 2017 and their financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 7 of the Financial Management Act 1994 and applicable Australian Accounting Standards.

Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the Opinion Australian Auditing Standards. My responsibilities under the Act are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of theauthority in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Australia. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Board’s The Board of the authority is responsible for the preparation and fair presentation of the responsibilities financial report in accordance with Australian Accounting Standards and the Financial for the Management Act 1994, and for such internal control as the Board determines is necessary financial to enable the preparation and fair presentation of a financial report that is free from report material misstatement, whether due to fraud or error. In preparing the financial report, theBoard is responsible for assessing theauthority’s ability to continue as a going concern, and using the going concern basis of accounting unless it is inappropriate to do so.

88 Section 5

Auditor’s As required by the Audit Act 1994, my responsibility is to express an opinion on the financial Independent Auditor’s Report responsibilities report based on the audit. My objectives for the audit are to obtain reasonable assurance To the Board of theWimmera Catchment Management Authority for the audit about whether the financial report as a whole is free from material misstatement, whether of the financial due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable Financial report Opinion I have audited the financial report of the Wimmera CatchCthtment MtManagement AtAuthorihitty (the report assurance is a high level of assurance, but is not a guarantee that an audit conducted in authority) which comprises the: accordance with the Australian Auditing Standards will always detect a material  balance sheet as at 30 June 2017 misstatement when it exists. Misstatements can arise from fraud or error and are  comprehensive operating statement for the year then ended considered material if, individually or in the aggregate, they could reasonably be expected  statement of changes in equity for the year then ended to influence the economic decisions of users taken on the basis of this financial report.  cash flow statement for the year then ended As part of an audit in accordance with the Australian Auditing Standards, I exercise  notes to the financial statements professional judgement and maintain professional scepticism throughout the audit. I also:  declaration in the financial statements.  identify and assess the risks of material misstatement of the financial report,whether In my opinion the financial report presents fairly, in all material respects, the financial due to fraud or error, design and perform audit procedures responsive to those risks, position of the authority as at 30 June 2017 and their financial performance and cash flows and obtain audit evidence that is sufficient and appropriate to provide a basis for our for the year then ended in accordance with the financial reporting requirements of Part 7 of opinion. The risk of not detecting a material misstatement resulting from fraud is the Financial Management Act 1994 and applicable Australian Accounting Standards. higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control Basis for I have conducted my audit in accordance with the Audit Act 1994 which incorporates the  obtain an understanding of internal control relevant to the audit in order to design Opinion Australian Auditing Standards. My responsibilities under the Act are further described in the audit procedures that are appropriate in the circumstances, but not for the purpose Auditor’s Responsibilities for the Audit of the Financial Report section of my report. of expressing an opinion on the effectiveness of theauthority’s internal control My independence is established by the Constitution Act 1975. My staff and I are  evaluate the appropriateness of accounting policies used and the reasonableness of independent of theauthority in accordance with the ethical requirements of the Accounting accounting estimates and related disclosures made by theBoard Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional  conclude on the appropriateness of the Board’s use of the going concern basis of Accountants (the Code) that are relevant to my audit of the financial report in Australia. My accounting and, based on the audit evidence obtained, whether a material staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. uncertainty exists related to events or conditions that may cast significant doubt on I believe that the audit evidence I have obtained is sufficient and appropriate to provide a the authority’s ability to continue as a going concern. If I conclude that a material basis for my opinion. uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to Board’s The Board of the authority is responsible for the preparation and fair presentation of the modify my opinion. My conclusions are based on the audit evidence obtained up to responsibilities financial report in accordance with Australian Accounting Standards and the Financial the date of my auditor’s report. However, future events or conditions may cause the for the Management Act 1994, and for such internal control as the Board determines is necessary authority to ceaseto continue as a going concern financial to enable the preparation and fair presentation of a financial report that is free from  evaluate the overall presentation, structure and content of the financial report, report material misstatement, whether due to fraud or error. including the disclosures, and whether the financial report represents the underlying In preparing the financial report, theBoard is responsible for assessing theauthority’s ability transactions and events in a manner that achieves fair presentation. to continue as a going concern, and using the going concern basis of accounting unless it is I communicate with the Board regarding, among other matters, the planned scope and inappropriate to do so. timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

MELBOURNE Roberta Skliros 30 August 2017 as delegate for the Auditor-General of Victoria

89 Appendices Appendix 1 – disclosure index

Report of operations Legislation Requirement Page

Charter and purpose FRD 22H Manner of establishment and the responsible Ministers 6 FRD 22H Objectives, functions, powers and duties 6 FRD 22H Nature and range of services provided 7

Management and structure FRD 22H Organisational structure 43

Financial and other information FRD 10A Disclosure index 90-91 FRD 12B Disclosure of major contracts 50 FRD 22D Operational and budgetary objectives and performance against objectives 10-13 FRD 22H Employment and conduct principles 48 FRD 22H Occupational health and safety policy 48 FRD 22H Summary of the financial results for the year 41 FRD 22H Significant changes in financial position during the year 41 FRD 22H Significant changes or factors affecting performance 41 FRD 22H Subsequent events 41 FRD 22H Application and operation of Freedom of Information Act 1982 51 FRD 22H Compliance with building and maintenance provisions of Building Act 1993 50 FRD 22H Statement on National Competition Policy 50 FRD 22H Details of consultancies 50 FRD 22H ICT Expenditure 49 FRD 22H Government Advertising Expenditure 50 FRD 22H Statement of availability of other information 51 FRD 22H Initiatives and Key Achievements 12-13 FRD 22H & 29B Workforce Data 48-49 FRD 24C Reporting of office based environmental impacts 51-52 FRD 25B Victorian Industry Participation Policy disclosures 50 SD 3.2.1 Audit Committee 46 SD 3.2.2 Governing Board 44-46 SD 3.7.1 Risk management compliance attestation 52 SD 5.2.2 & 5.2.3 Sign-off requirements 4

Wimmera CMA | Annual Report 2016-2017 90 www.wcma.vic.gov.au Financial statements Legislation Requirement Page SD 5.2.2 Accountable officer’s declaration 53

Other disclosures as required by FRDs in notes to the financial statements FRD 21C Responsible person and executive officer disclosures 82-84 FRD 103D Non-current physical assets 67-68 FRD 106 Impairment of assets 65 FRD 110A Cash flow statements 56 FRD 112D Defined benefit superannuation obligations 63 FRD 114B Financial Instruments – general government entities and public non–financial corporation’s 74-75 FRD 119A Contributions by owners 81 FRD 120K Accounting for reporting pronouncements applicable to 2016-2017 86-87 iFreedom of Information Act 1982 51

Building Act 1983 50

Victorian Industry Participation Policy Act 2003 50

Financial Management Act 1994 58

Multicultural Victoria Act 2004 48

Protected Disclosure Act 2012 50

91 References Agriculture Victoria. (2017). Draft fact sheet: Long term trials tackle Stevenson, K., & Bloink, C. (2017). Targeted crayfish surveys of upper cropping’s big questions. Melbourne: Department of Wimmera River catchments. Melbourne: Ecology Australia. Economic Development, Jobs, Transport and Resources. Wimmera CMA. (2017). Wimmera CMA Water Quality Summary 2016- Agriculture Victoria. (2017). Northern Wimmera Land Management 17. Horsham: Wimmera CMA. Transect Autumn 2017. Horsham: Departmenr of Economic Development, Jobs, Transport and Resources. Agriculture Victoria. (2017). Southern Wimmera Land Management Transect Autumn 2017. Horsham: Department of Economic Development, Jobs, Transport and Resources. Australian National University – Fenner School of the Environment & Society. (2016). Australia’s Environment Explorer 2016. Retrieved from Australia’s Environment Explorer: http:// wenfo.org/ausenv/#/2016/Exposed_soil/Grid/Actual/ States_and%20Territories/bar,options/-23.07/135.08/4/ none/Roadmap/Opaque Blake, A, TfN. (2017). Personal communication. Bureau of Meteorology. (2017). Daily rainfall totals for Victoria. Retrieved from Bureau of Meteorology: http://www.bom. gov.au/jsp/awap/rain/index.jsp Curtis, A., & Mendham, E. (2017). The social drivers of natural resource management: Wimmera. Wagga Wagga: Charles Sturt University. Department of Environment and Primary Industries. (2013). Index of Stream Condition: The Third Benchmark of Victorian River Condition. East Melbourne: Victorian Government, Department of Environment and Primary Industries. Department of Environment and Primary Industries. (2014). Index of Condition System - Publications. Retrieved from Index of Condition System: http://ics.water.vic.gov.au/ics/ Department of Environment and Primary Industries. (2014). Native Vegetation Regulation (2013) Strategic Biodiversity Score version 3. Victoria: Department of Environment and Primary Industries. Glenn Rudolph Forest Fire Management Victoria (pers comm). (2017). Bushfires on public land in the Wimmera from 20015 to 2016. Horsham. Grampians Tourism. (2017). Travel to the Grampians for the period April 2016 to March 2017. Grampians Tourism. Griffiths, J., van Rooyen, A., & Weeks, A. (2017). Assessing distribution of blackfish in Mt William Creek. Parkville: EnviroDNA. Griffiths, J., van Rooyen, A., & Weeks, A. (2017). Platypus distribution and relative abundance in the MacKenzie River 2017. Parkville: cesar. Griffiths, J., van Rooyen, A., & Weeks, A. (2017). Understanding carp distribution and movements in the lower Wimmera River - Supplement. melbourne: cesar. Starks, J. (2017). Dock Lake Survey Report. Horsham: Jonathan Starks. Starks, J. (2017). Lake Hindmarsh Survey Report. Horsham: Jonathan Starks. Stevenson, K., & Bloink, C. (2017). 2017 Fish monitoring of Burnt Creek and the lower MacKenzie River. Melbourne: Ecology Australia.

Wimmera CMA | Annual Report 2016-2017 92 www.wcma.vic.gov.au