Wreck Bay Aboriginal Community Council Annual Report 2013 –2014 Cover image: Mary’s Bay looking towards Summercloud Bay © Commonwealth of Australia 2014 ISSN 1832-5181 The contents of this Annual Report and Statement of Accounts are protected by the provisions of the Copyright Act 1968. The document is produced solely for the purposes of reporting to its members as required by law and the report or any part of this report must not be reproduced or published without the express written permission of the Wreck Bay Aboriginal Community Council. Address: Wreck Bay Aboriginal Community Council Administration Building 5 Bunaan Close WRECK BAY JBT 2540

www.wbacc.gov.au

Contact Officer: Mal Hansen, CEO Publisher: Wreck Bay Aboriginal Community Council Designer: LG2 designers Wreck Bay Aboriginal Community Council Annual Report 2013–2014 iii iv Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Contents

Contents v Statements vi Wreck Bay Aboriginal Community Council 1 Our Vision 1 Our Goals 1 Overview 2 Wreck Bay Aboriginal Community Council 3 Membership 3 Land Ownership/Management 7 Functions 8 Wreck Bay Village 9 Wreck Bay Community 9 Timeline 10 Wreck Bay Aboriginal Community Council 11 Board Members 16 Wreck Bay Aboriginal Community Council 17 Board Meetings 1st July 2013 to 30 June 2014 20 WBACC Report 22 Chairman’s Report 23 The year in retrospect 23 Governance 23 Community Service 25 Land Management 27 The Way Ahead 28 Chief Executive Officer’s Report 29 Funding Grants and other income 30 Contracts 30 Further Operational Activities with the Community 31 Compliance 32 The Future 32 Organisational Chart 33 Council Operations Report 34 Program Outcome Statement 34 Performance reporting 34 Administration 35 Governance 36 National Disability Strategy 38 Land Matters 38 Environmental sustainability 39 Occupational Health and Safety 40 Community Programs 41 Community Liaison Function 42 Training 42 Centrelink Agency 42 Jervis Bay Territory Networking 43 General Meetings of the Council 43 Audit Committee 43 Operational Activities 2013–2014 Financial Year 44 Wreck Bay Contract Services 44 Overview of Operational Activities 2013–2014 45 WBACC Financial Statement 50 Compliance Index 90

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 v Statements Wreck Bay Aboriginal Community Council

Our Vision Wreck Bay Aboriginal Community seeks to be a respected equal and valued part of a culturally diverse Australian society. By controlling and managing its own land and waters, the Community aims to become self-sufficient and able to freely determine its future and lifestyle. The Community desires to do this by protecting its interests and values while preserving for future generations its unique Identity, Heritage and Culture.

Our Goals To achieve this vision, Wreck Bay Aboriginal Community Council’s (Council’s) goals are: hh Sole Ownership of all lands and waters within Jervis Bay Territory; hh Sole management of its freehold land and waters; allowing for Community responsibility, empowerment and self determination; hh Sole representation of all Community’s united and democratically agreed interests at all levels of Government and in all external dealings; so as to protect Community members’ rights; hh Environmentally sustainable development to allow a productive economic base for the Community by managing Booderee as an ongoing Park; the Community seeks to protect the land and water while earning income, creating jobs and achieving financial security; hh Social and cultural development linked with appropriate cultural training and education, to improve Community empowerment and management, security and wellbeing; while preserving Community values; hh Improve health, housing and living standards to levels at least comparable with good practice in other Australian communities; and hh Recognition and support from the wider Australian community and Government; to achieve these worthwhile and positive goals.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 1 Overview Wreck Bay Aboriginal Community Council

The Council is an incorporated statutory body which was established by the Aborigina Land Grant (Jervis Bay Territory) Act 1986 (Land Grant Act), which is Australian Government legislation and falls within the Ministerial responsibilities of the Minister for Indigenous Affairs. The Council commenced operations in March 1987 and is currently in its twenty seventh year of operation.

Membership At time of this report there are 327 Registered Members of the Council.

JANELLE ALI TEESHA ARCHIBALD AIMEE ARDLER

ALINTA ARDLER AMANDA ARDLER ANTHONY ARDLER

ATHOL ARDLER BEVERLEY ARDLER BRADLEY ARDLER

CRAIG ARDLER DILLAN JAMES ARDLER ELIJAH ARDLER

ERIC ARDLER JNR ERIC ARDLER SNR ERICA ARDLER

GERALDINE ARDLER IVERN ARDLER JAMAHL ARDLER

JOEANNA ARDLER JOEL ARDLER JOSH ARDLER

KAIN ARDLER KAREN ARDLER KARLIE-JOY ARDLER

KEVIN ARDLER LANE ARDLER LEAH ARDLER

LEIGH ARDLER LISA ARDLER LORRAINE ARDLER

MIAMBA ARDLER PAUL ARDLER PAUL ARDLER JNR

REUBEN ARDLER JNR REUBEN ARDLER SNR RICHARD ARDLER

RICK ARDLER SUSAN ARDLER TANYA ARDLER

TERRENCE ARDLER THERESA ARDLER VIRGINIA ARDLER

WAYNE ARDLER KYLE ARDLER-LINDSAY KEIRAN ASSHETON-STEWART

HELEN BARRINGTON CHERYL BASSINDER SANDRA BLOXSOME

ANNETTE BROWN ASHLEIGH BROWN CHRISTINE BROWN

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 3 DAEN BROWN DARREN BROWN DARYLL BROWN

EVONNE BROWN GAIL BROWN GARY BROWN

GEORGE BROWN JNR GEORGE BROWN SNR GRAEME BROWN

HAROLD BROWN JACKSON BROWN JACOB BROWN

JANNINE BROWN JASMIN BROWN JEREMIAH BROWN

JOHN M BROWN JOHN P BROWN JOSEPH G BROWN

JOSEPH T BROWN JUSTINE BROWN KEIRON BROWN

KENNY BROWN KEVIN BROWN KRISTY BROWN

KYLE BROWN LEON BROWN LESLIE BROWN

LYNETTE BROWN MARGARET BROWN MAXINE BROWN

MEGAN BROWN MELISSA BROWN MORGAN BROWN

PATRICIA BROWN PHILLIP BROWN RHONDA BROWN

RUSSELL BROWN SANDIE-LEE BROWN SHAYNE BROWN

SHERYN BROWN SIMON BROWN STANLEY BROWN

VIDA BROWN JR VIDA BROWN SNR WENDY BROWN

STEVEN J BROWN STEVEN BROWN SUE-ANN BROWN

SYLVIA BROWN TERRENCE BROWN THOMAS BROWN JNR

THOMAS BROWN SNR TRACEY BROWN VERA BROWN

WILLIAM BROWN VERONICA BROWN-ROBERTS GORDON CAMPBELL

EILEEN CARBERRY ANDREW CARTER ANTHEA CARTER

DAVID CARTER JANICE CARTER JEAN CARTER

MARIE CARTER NICHOLAS CARTER PEGGY CARTER

SALLY CARTER SAMANTHA CARTER TONY CARTER

WILLIAM CARTER JNR ANTHONY CHARLES PHILLIP CHARLES

ROSLYN CRUICKSHANK RUTH DANE KENNY DANN

PAULINE DELAUNEY LOCHLAN DICKSON DOUGLAS DIXON

PAMELA DIXON RICHARD DIXON STANLEY DIXON

BILLY DUPAK-MOORE KAY ELLA IRENE ELLIS

ANNALISE FOSTER JUDY FOSTER LESLEY FOSTER

MATTHEW FOSTER NATALIE FOSTER PHYLLIS FOSTER

CLIVE FREEMAN JNR JULIE FREEMAN MARKEETA FREEMAN

CERRINA FREEMAN-MCDONALD COREY GREEN JASON GREEN

4 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 TROY GREEN ADAM HAMPTON EILEEN HAMPTON

ERIN HAMPTON NEVILLE HAMPTON JNR NEVILLE HAMPTON SNR

SHANA HAMPTON WILLIAM HAMPTON ELIZABETH HOSKINS

FIONA HYLAND KERRY JANSEN MARGARET JOHNSON

JANICE KELLY KRISTIKA KUMAR-WILLIAMS ANGIE LONESBOROUGH

NICKOLE LONESBOROUGH PHILLIP LONESBOROUGH PHILLIP LONGBOTTOM

JOHN MARKS ROBYN MARKS BRYA MARTIN

NATHAN MARTIN JAMES MCKENZIE SARAH MCKENZIE

ANGELINA MCLEOD ARTHUR MCLEOD BERNARD MCLEOD

BRETT MCLEOD CAROLINE MCLEOD DALE MCLEOD

DARREN MCLEOD DEAN J MCLEOD DONNA MCLEOD

EILEEN MCLEOD ELAINE MCLEOD JNR ELAINE MCLEOD SNR

GAVIN MCLEOD IAN K MCLEOD GRACE MCLEOD IRIS MCLEOD IAN B MCLEOD ISAAC MCLEOD

JEFFREY MCLEOD KAYA MCLEOD KAYLENE MCLEOD

KYLIE MCLEOD LESLIE SHAYNE MARK MCLEOD

MATTHEW MCLEOD MCLEOD MAX MCLEOD JNR NARELLE MCLEOD

NATASHA MCLEOD PAUL MCLEOD PHILLIP MCLEOD

RACHELLE MCLEOD RODERICK MCLEOD RONALD MCLEOD

RONALD LUCAS MCLEOD TRACEY MCLEOD TY MCLEOD

VANESSA MCLEOD AMETHYST MCLEOD-DOWNING MARLENE MCLEOD-LUCK COLIN

JAY MCLEOD-PERESAN DARIAN MCLEOD-SHERIDAN TOM MOORE

JULIE MOORE PETER MOORE THOMAS MOORE

URSULA MOORE LESLIE MORGAN-ARDLER BELINDA MUNDY

DENISE MUNDY ERROL MUNDY GLEN MUNDY

JACQUELINE MUNDY JOEL MUNDY KEVIN MUNDY

LUCINDA MUNDY MARK MUNDY MICHAEL MUNDY

MONA MUNDY SANDRA MUNDY KIYA MUNDY-WILLIAMS

NICOLE MUNDY-WILLIAMS NOELENE NUNN CATERINA PERRY-THOMAS

SHARON PERRY-THOMAS ALISON RAATH EMMA RAATH

IMERA RAATH CHARLES RAATH-ARDLER ANTHONY ROBERTS JNR

CYRIL ROBERTS JESSIKA ROBERTS REUBEN ROBERTS

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 5 TILLY SCOTT VICTOR SHARMAN MATTHEW SIMMS

KAREN SIMPSON DOUGLAS STEWART HAROLD STEWART

JENNIFER STEWART MAY STEWART NORMAN STEWART

PETER STEWART STEVEN STEWART WALTER STEWART

DENNIS STEWART-GREEN DARREN STURGEON ELAINE STURGEON

SHANE STURGEON TERRENCE STURGEON CINDY TALBOT

CLIFFORD THOMAS MATTHEW THOMAS PETER THOMAS

RONALD THOMAS SARAH THOMAS SHERESE THOMAS

SONIA THOMAS DENNIS TOWERS JACQUELINE TRINDALL

JOSEPH TURNER MELINDA TURNER SHARON TURNER

DAVID VALE LACHLAN VALE AMBER WAINE

DANIEL WAINE EBONY WAINE CHENOA WELLINGTON

ELIZA WELLINGTON JEFFREY WELLINGTON KYLIE WELLINGTON

LORETTA WELLINGTON MELINDA WELLINGTON MICHELLE WELLINGTON

PAULA WELLINGTON SHANNON WELLINGTON DEBRA WENT

DONYA WHADDY LANCE WHADDY LAURA WHADDY

LYNETTE WHADDY ADRIAN WILLIAMS AMANDA WILLIAMS

COREY WILLIAMS DANIEL WILLIAMS DOUGLAS WILLIAMS JNR

DOUGLAS WILLIAMS EMMA-JANE WILLIAMS FIONA WILLIAMS

GLEN WILLIAMS GREG WILLIAMS JAMES WILLIAMS

JEFFREY WILLIAMS JOSHUA WILLIAMS MELANIE WILLIAMS

MICHAEL WILLIAMS MITCHUM WILLIAMS NORMA WILLIAMS

PENNY WILLIAMS PRISCILLA WILLIAMS REBECCA WILLIAMS

ROBERT WILLIAMS JNR ROBERT WILLIAMS SNR SHANE WILLIAMS

SHANNON WILLIAMS SHARON WILLIAMS SHEENA WILLIAMS

SONYA WILLIAMS STACEY WILLIAMS TAMMY WILLIAMS

TANIA WILLIAMS TIMIKA WILLIAMS WENDY WILLIAMS

LEE WILLIS-ARDLER BRUCE YUKE CORAL YUKE

6 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Land Ownership/Management The establishment of the Council under the Land Grant Act allowed for the grant of inalienable freehold title to 403 hectares of land in the Jervis Bay Territory (JBT) to the Wreck Bay Aboriginal Community. This land has been solely managed by the Council since 1987. In the early 1990s, the Council pursued further grants of land in the JBT that included the then Jervis Bay National Park and Australian National Botanic Gardens (Jervis Bay Annex) and in 1995 amendments were made to the Land Grant Act and the Australian National Parks and Wildlife Conservation Act 1975; and in October 1995 the Council was granted title to both. The land grant included a marine component within Jervis Bay itself. The Council, prior to the land grant, agreed to lease the Park to the Director of National Parks (Director) so a Memorandum of Lease between the Council and the Director was negotiated and signed. The lease is currently undergoing a review. In 1996, a Board of Management (Park Board) was established for the Jervis Bay National Park (Park) and Botanic Gardens (Park) with Wreck Bay Community representatives occupying five of the nine positions and in 1997, the name of the Park was changed to Booderee National Park to reflect Aboriginal ownership. The current Park Board has twelve members with Wreck Bay Community representatives occupying seven of those positions. Wreck Bay Community representatives are elected from the Wreck Bay Board of Directors. In total, the area of land and water owned by the Council in the JBT is approximately 68 square kilometres which is about 90% of the land. The remaining land in the JBT is managed by the Department of Infrastructure and Regional Development.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 7 Functions Under the Aboriginal Land Grant (Jervis Bay Territory) Act 1986, the Council has a number of functions which fall into the main categories of land holding and management, provision of community services for its members and business enterprises. The responsible Minister for the 2013–2014 reporting period is Senator the Hon Nigel Scullion, Minister for Indigenous Affairs. For the period 1 July 2013 to 18 September 2013 the former Minister for Families, Community Services and Indigenous Affairs, the Hon Jenny Macklin MP was the responsible Minister. The Council, subject to and in accordance with the Act, is to hold title to Aboriginal Land and exercise, for the benefit of the members of the Community, the Council’s powers as owner of Aboriginal Land and of any other land owned by the Council. The Council can also make representations to the Minister in relation to land that the Council considers should become Aboriginal Land. Community service type functions include and, in consultation with the Minister, to consider and, where practicable, take action for the benefit of the Community in relation to the housing, social welfare, education, training or health needs of the members of the Community; to provide community services to members of the Community. Other functions are to protect and conserve natural and cultural sites on Aboriginal land, to engage inland use planning in relation to Aboriginal land and to manage and maintain Aboriginal land as well as to conduct business enterprises for the economic or social benefit of the Community and any such functions that are conferred on it by a provision of the Act, and any functions relating to the Community conferred on the Council by the regulations.

8 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Village The Wreck Bay Village is situated within the boundaries of the 403 hectares of the 1986 land grant in the JBT. It is located on the South Coast of New South Wales; approximately 2 ½ hours drive south of Sydney and three hours drive north east of Canberra. The JBT is a non self-governing Commonwealth Territory, which is administered by the Department of Infrastructure and Regional Development. The village has 49 houses and has a population which generally fluctuates between 215 and 250 people. The facilities in Wreck Bay include an Administration Office, Community Hall, Children’s Day-Care Centre, bus shelter, fire shed and a Health Clinic. Other facilities in the Village include a children’s playground, Memorial Garden, tennis court and two common areas which are mainly used as children’s play areas.

Wreck Bay Community The Wreck Bay Community are the recognised owners of the land on the Bherwerre Peninsula and can be defined as those who are the registered members of the Council and their families; the majority of which live in the Wreck Bay Village, Jervis Bay Village and the towns and villages in the Shoalhaven. Other members also live intrastate and interstate.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 9 Timeline Wreck Bay Aboriginal Community Council

Always since time, Koori people have always used Bherwerre because of its rich diversity. It has always been a place of great significance to our people because of its unique location and its abundance of foods and medicines. It has provided us with an area where we can continue to pass on our traditional knowledge. 1800s Early Europeans are given estates on the South Coast of New South Wales which started the dispossession of land from the local Aboriginal people.

1830–1840 Local Aboriginal people listed in the record for distribution of blankets and rations.

1880s Aboriginal reserves established on the South Coast due to the dispossession of traditional lands.

1912 Naval College established at Jervis Bay.

1915 Commonwealth acquires the Bherwerre Peninsula; which becomes a part of the Australian Capital Territory. Efforts were made at that stage to relocate the Aboriginal Community at Wreck Bay.

1924 First school built at Wreck Bay.

1925 Aboriginal Protection Board of New South Wales accepts the Commonwealth’s offer to administer the Wreck Bay ‘reserve’ under the provisions of the New South Wales Aboriginal Protection Act 1909. First manager appointed.

1929–1949 Fish Protection Ordinance 1929–1949 has a provision that excludes Aboriginal residents of the Territory from paying fishing license fees. Aboriginal initiative to establish a fishing industry in the region.

1930s First houses built on the reserve.

1940 Aboriginal Protection Act 1940 reflects shift from protectionism to assimilation policies in New South Wales. Aboriginal people issued with ‘dog tags’. Cultural expression continued to be outlawed to fit in with the assimilation policy of the day.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 11 1952 The boundary of the Wreck Bay Reserve marked out by Bob Brown, Archie Moore and Reg McLeod.

1954 Wreck Bay Reserve is gazetted under the provisions of the Aborigines Welfare Ordinance (Australian Capital Territory). Provision of the Aborigines Protection Act of New South Wales no longer applies.

1965 Aborigines Welfare Ordinance (Australian Capital Territory) is repealed, thus effecting the transfer of the ‘reserve’; from the Aborigines Welfare Board to the Commonwealth Department of Interior. At the same time, the reserve was abolished and declared an ‘open village’. Assimilation policy of the day brought about attempts to house non-Aboriginals at Wreck Bay, which the Community opposed. Efforts were made to relocate the Community once again. Wreck Bay School was moved to Jervis Bay.

1965–1966 Wreck Bay Progress Association formed to counter the open village status and to secure land tenure; thus securing the community’s future.

1971 Proclamation under the Public Park Ordinance (Australian Capital Territory) of the Jervis Bay Nature Reserve over the majority of the Territory; including the non-residential land of the reserve.

1973–1974 The Wreck Bay Housing Company and the Wreck Bay Women’s Committee formed. Land Rights issues were the main issues for discussion between the Community and the Government.

1979 Blockade of the Summercloud Bay Road, which prevents the general public of access to the Summercloud Bay day visitor area. This action was taken as a result of the land ownership issue.

1985 Announcement by the Prime Minister of plans to transfer the Fleet Base and Armaments depot to Jervis Bay. The Wreck Bay people opposed this decision because of the impact to the Cultural and Natural environment of the region. The land rights movement accelerates.

1986 The Aboriginal Land Grant (Jervis Bay Territory) Act 1986 enacted.

1987 The Wreck Bay Community secure land tenure of 403 hectares of land via the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 and the Wreck Bay Aboriginal Community Council is established.

1991 Public announcement of the Jervis Bay National Park is made.

1992 The Jervis Bay National Park is declared replacing the Jervis Bay Nature Reserve. The Wreck Bay Community is offered 2 positions on a Board of Management of the newly declared Park. The offer is rejected.

1993 Commonwealth announces that the armaments depot will be built in Victoria. The Native Title Act 1993 is enacted.

12 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 1994 The Commonwealth Ministers for Aboriginal & Torres Strait Islander Affairs and the Environment announce intention of a land grant of the Jervis Bay National Park to the Wreck Bay Aboriginal Community. Amendments to the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 and the Australian National Parks & Wildlife Service Act 1975 amended to facilitate land grant.

1995 Amendments passed in both houses of Parliament and the Council is granted freehold title to Jervis Bay National Park. Park leased back to the Director of National Parks.

1996 The Jervis Bay National Park Board of Management is established which has a majority of Wreck Bay Community representatives on the Board. For the first time the Wreck Bay people have a real say on how traditional lands are managed.

1997 The Council lodges a land claim for the remaining areas in the Jervis Bay Territory, which is not Aboriginal Land.

1998 To reflect Aboriginal ownership, the Jervis Bay National Park is changed to Booderee National Park.

1999 Wreck Bay Enterprises Limited is established.

2000 Interdepartmental Committee is established to look at a number of issues in Jervis Bay Territory including the Wreck Bay land claim.

2002 WBACC re-negotiate Lease of Booderee National Park with Director of National Parks. WBACC commences financial support for trainees in Booderee National Park. Management Plan for Booderee National Park finalised.

2003 March: Council and Wreck Bay Enterprises Limited register Certified Agreement.

Wreck Bay Health Clinic commences operation in new building.

Amendments to legislation (Aboriginal Land Grant Act) for quorum of community meeting.

Park Board membership increased from 10 to 12 with the Wreck Bay Community providing 7 of the 12 Board Members.

November: Changes to the Aboriginal Land Grant passed in Parliament.

December: Bushfires cause major damage to Booderee National Park.

2004 March: Work on new subdivision in Wreck Bay Village commences.

March: Council signs contract with Government to become Centrelink Agent and Access point.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 13 2005 Work commenced on seven new houses that are funded through the National Aboriginal Health Strategy program

May: Council signs Shared Responsibility Agreement (Housing) with the Queanbeyan ICC

June: Five of the seven families move into new houses.

2006 January: Review commenced on Council Strategic Plan.

September: Four members of the Board resign.

2007 January: Minister seeks review of the Aboriginal Land Grant (JBT) Act 1986.

June: Review of the Aboriginal Land Grant (JBT) Act 1986 completed and report provided to the Office of Indigenous Policy Co-ordination.

December: Change of Government, new Minister is appointed.

2008 February: Board approves Rent/Lease document and tenants commence signing leases.

June: Funding is approved by the Government to build a new Childcare Centre in Wreck Bay Village.

2009 Work commenced on the new Gudjahgahmiamia Childcare Centre.

2010 New Gudjahgahmiamia early education (Day-Care) building completed.

2012 Wreck Bay Enterprises Limited ceases to operate as a separate legal entity.

2013 September: Change of Government, new Minister is appointed.

2014 Board commences reviews on Village Town Plan, Strategic Plan, Business/ Operations Plan.

14 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 15 Board Members

16 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council

Craig Ardler Chairperson of WBACC Non-Executive Director Chair, Booderee National Park Board of Management Elected WBACC Executive on numerous occasions since 1989 Previous ATSIC Regional Councillor Previous member South Coast Aboriginal Medical Service Board. Craig has a wealth of experience with management and policy development with several organisations. He is currently the Chief Executive Officer of the South Coast Medical Service Aboriginal Corporation in Nowra. He is passionate about the future of Wreck Bay and promotes sustainable development whilst protecting cultural values.

Annette Brown Deputy Chairperson of WBACC Chair WBACC Nov 1998–Nov 2002 Board Member WBACC Oct 1997–Nov 1998 Nov 2006–Oct 2008 & Oct 2010 to date.

Annette has been involved with both the Board and the administration of the Council for many years and has made a commitment to advance the Community in the areas of governance, land management and community services whilst protecting the unique arrangements within our community.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 17 Julie Freeman Executive board member since October 1991

Julie is employed at Booderee National Park as an Interpretations officer. This is a role with responsibilities to both the Park and to the Community. Julie’s ability to interpret culturally appropriate stories and Park information to the public is widely recognised. She brings the cultural sensitivity and appropriateness to the Board to consider with all negotiations and opportunities. Tony Carter Board member since January 2012 to date

Tony has worked with Booderee National Park in the Natural Resource Management Team for the last 17 years. Tony is a life time resident of Wreck Bay and is passionate about environmental issues and the betterment in lifestyle of the younger generations at Wreck Bay. When the Community is able to, he looks forward to it achieving sole management. Joseph Brown-McLeod Board member since November 2006

Joseph was raised in Wreck Bay and has lived in the region all his life. He is passionate about cultural values, respect and identity in today’s society and as a young Koori man. He has an understanding and passion for tourism and is a member of the Indigenous dance group, ‘Doonooch’. Joseph has toured around the world with the dance group and brings those world views back to Wreck Bay to assist with its future tourism enterprises.

18 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Beverley Ardler Board member since January 2013

Bev has been employed with the ACT Department of Education since 2000, and has a strong commitment to help our children through education and social and emotional development. She holds a degree in Social and Emotional Development and Wellbeing. She has a passion to help teach our children about their culture and feels that it is vital for the children to have a voice in our community. Leon Brown Board member / secretary since January 2013

Leon has an extensive background with Council and BNP operations. He is also committed to supporting our youth through education, committed to supporting our community by acknowledging our past and to build a better future for all sectors from our Youth to our Elders. George Brown Jnr Board member since January 2013

George works with Indigenous Business Australia; having completed a Bachelor of Commerce with majors in Management and Marketing at the University of New South Wales in 2013. He is passionate about Indigenous economic development, in particular, the Indigenous-owned business sector. He hopes together we can move forward in achieving our goal of self-determination; whilst maintain our core values.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 19 Jeffrey McLeod Board member since January 2013

Jeff is a board member who was raised and lived on Wreck Bay all his life. He has worked in Nowra for 10 years and now works for Council in the Roads Department. He is passionate about anything regarding Wreck Bay issues.

Board Meetings 1st July 2013 to 30 June 2014 Meetings Meetings Percentage Name Position Held Held Attended Attended Craig Ardler Chairperson 15 6 40% Annette Brown D/ Chairperson 15 15 100% Julie Freeman Director 15 12 80% Tony Carter Director 15 12 80% Joe Brown McLeod Director 15 14 93.3% Leon Brown Director 15 15 100% Beverley Ardler Director 15 13 86.6% George Brown Jnr Director 15 9 60% Jeffrey McLeod Director 15 12 80%

20 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 View from Cemetery Point

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 21 WBACC Report

Chairman’s Report 23 Chief Executive Officer’s Report 29 Organisational Chart 33 Council Operations Report 34 Wreck Bay Contract Services 44

22 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Chairman’s Report

Dear Members With pleasure, I present to you our report for the 2013–2014 financial year.

The year in retrospect There was no Annual General Meeting conducted this year due to a lack of obtaining a Quorum on two occasions. It is not a mandatory requirement under the legislation for a meeting to be held every year although every endeavour is made to secure such a meeting. It is a mandatory legislative Craig Ardler requirement that a meeting be conducted in the Chairman 2014–2015 financial year as the term of the current Directors expires in January 2015. Consistent with last year’s Annual Report, it is relevant to base this report against a portfolio based structure. It is noted also that Wreck Bay Enterprises Limited no longer exists as a separate legal entity and, as such; having amalgamated under the umbrella of Council; this absence of reference to Wreck Bay Enterprises Limited is reflected in the financial statement provided in this report.

Governance The governance portfolio is responsible for grant control and reporting, policy development, financial reporting, annual reports, community liaison, by-laws, Wreck Bay and Booderee Board participation and also human resources. The Board usually meets monthly although, like last year, this number was exceeded. It met on a more regular basis, on no less than fifteen occasions dealing with substantial matters relating to new legislation and policies which may affect the community and members and other associated pressing matters that may affect members and the community in general. As a consequence, the current sub-committees and the Audit Committee held regular meetings to ‘feed into’ the Board for the Board meetings. This reflects on the substantial workload that is increasing due to legislative and other policy and accounting

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 23 requirements; together with the views of the new Federal Government’s philosophies, strategies and initiatives; which may have some influence on the day to day (and long term) operational requirements of Council. Two such sub-committees are the Youth and also the Legal sub-committee. The Youth sub-committee met on five occasions this year and comprises of Directors Leon Brown, Joe Brown-McLeod, Beverley Ardler and Jeff McLeod. Regarding the Legal sub-committee, it met on four occasions this year and comprises of Directors Annette Brown and Julie Freeman; together with Council staff, Reuben Ardler, General Manager and the CEO. Board Directors regularly attend audit committee meetings and other meetings arranged to continually develop strategy and long term outcomes for the community. The Council Administration team provides strong support to the Board in that respect; however Booderee Joint Management meetings have not occurred since November, 2012; although it is anticipated that such meetings will resume shortly. Policy and by-law development and implementation and enforcement continues to be an ongoing project for the community as it develops, expands and adheres to measures necessary for good governance in the Community. As a consequence of three year funding arrangements with the Commonwealth; funding has been set aside and concludes in the 2014–2015 financial year for further policy development, strategies and business plans, Town Plan updates, operational plans etc and constant monitoring of Council’s policies, procedures and Occupational Work Health Safety subjects; such requirements continuing to be at the forefront for the effective and efficient discharge of Council’s legal and other obligations to the community and members alike. In that vein, the revised substantial Council’s policies and procedures Manual; together with the Occupational Work Health and Safety policies and procedures are living documents; needing constant review and updates; noting the myriad of legislative and policy requirements; in addition to new legislation etc. being assented to on a very regular basis which, depending on the contents, Council has to comply with. Additionally, the Board and Council staff has had the real benefits of a strong working relationship with Indigenous Community Volunteers (ICV), whose representatives have proven most valuable in assisting with these vital and necessary requirements for good governance. Financial reporting and statutory reporting continues to improve with the community generally meeting its statutory requirements on time; together with necessary compliance requirements which continue to be executed in an appropriate professional manner by Council; and Council’s administration continues with developing a new enterprise agreement in close consultation with employees which, when concluded, will then be put to the Board for approval; with hopefully a commencement date in early 2015 now looking a reality. Salary sacrifice benefits and arrangements are, of course, in place as a benefit to all Council employees.

24 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Community Service The Community Service portfolio is responsible for housing, education, health, early childhood and recreation activities in the community. This continues to be a high priority portfolio for further and future community development. Housing continues to be of great concern to the Board of Directors as it rightfully is for registered members and community members alike. The age and state of the majority of houses within the Village of Wreck Bay is making more demands on the resources of Council to effects repairs and maintenance. This, added by the lack of usual yearly funding for housing from the now Department of Infrastructure and Regional Development (DIRD) which, in the past, has been used to effect, in particular, emergency repairs, is having its impact on Council’s budget. The Board is very concerned about the limited Council income being generated from the houses and the overall expenses that Council has to find to maintain the residences. As a consequence, the Board is looking at various options relating to income generation from the houses and is reviewing policies and other initiatives for better maintenance, management and collection of revenue relating to the houses at Wreck Bay. This is a very serious matter that has to be resolved with a ‘way forward’ as soon as possible. In that respect, there will most likely be an inspection planned for November, 2014 of all the residences at Wreck Bay Village to assess the total costs for having all the houses brought up to appropriate Australian standards and once that assessment of costs etc. is compiled then the Board will be looking at areas where possible funding may be available for, firstly, rectification work and repairs being effected. Additionally, there is currently a major examination by the Board of the appropriate policies that may be required to help alleviate this housing issue; not just for the meantime but for the foreseeable future. Gudjahgahmiamia early childhood centre is, of course, a vital ‘player’ in preparing our children firstly to thrive and develop as toddles but then to develop as future leaders of the community. The Gudgahgahmiamia Multifunctional Aboriginal Children’s Services continues to cater for up to 30 children and continues to be funded through a grant from the Department of Education with contributions from Council, parents’ fees and fundraising activities. Council retains its Memorandum of Understanding (MOU) with Noah’s Shoalhaven; allowing Noah’s to provide high quality caring, culturally sensitive early education and therapy services for young children with additional needs; together with their families and carers who live in the Shoalhaven, Jervis Bay Territory and Gerringong / Gerroa areas. The children and families at Gudjahgahmiamia continue to benefit from the most appreciated ongoing support of Early Childhood Teachers, Support Workers and a Speech Therapist. During the last twelve months, Gudjahgahmiamia staff attended a number of training courses and sessions, including a traditional lndigenous games workshop, Dhurga Language training, First Aid and reviewing of the Centre’s philosophy. The children of Gudjahgahmiamia also had their hearing, sight and teeth checked and the families and

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 25 staff value the health professionals’ visits as it is an opportunity for the children to complete a health screening in a familiar environment. The health professionals are then able to advise families if they need to make a follow up appointment in any area. The children have had a number of excursions including to the lndoor Play centre, Booderee Botanic Gardens and Jervis Bay Police Station. These excursions could not have happened without the use of the bus and the ongoing very substantial financial and other support from Council. Further, a Christmas Party was held at the Botanic Gardens and there was an Easter afternoon tea. In 2014, the Centre, via the Department of Education, commenced Phase 2 of the BBF Quality Measure Infrastructure Project. A surveyor assessed the Centre to determine what work would be required to the National Quality Standards and other appropriate regulations. A local builder was successful in gaining the tender and will work closely with the Centre to ensure all work is completed to a high standard and to reduce the impact on the children and staff. Full details of the improvements will be available in next year’s report. The one continuous concern though relating to Gudjahgahmiamia is funding. The Board places the highest priority on this service and contributes substantially, financially, towards the operating of the Centre; with more and more exacting and stringent requirements being placed upon the service by government agencies as far as accountability and policies are concerned. This contribution by the Council is increasing every year though and the Board is examining ways that it can secure further and future finance to assist with what it considers to be one of its main Council responsibilities towards the operations of the Centre. Jervis Bay Primary School enjoys high national ratings and Council acknowledges the work all areas of educators are doing ensuring children have a smooth transition through all levels of development and education. Additionally, many of our youth remain at high school; progressing further into tertiary or fulltime TAFE education thereafter. Provision of Health services to the community continue to be provided via South Coast Illawarra Health Service, Nowra Aboriginal Medical Service and various non-government service providers; with the community continually striving to investigate, develop and participate in health and wellness programs and strategies to improve health outcomes for its people. Pertaining to recreational facilities, the Board continuously seeks and develops options for additional recreational facilities via discussions with the Commonwealth and other organisations. Although our people are traditional fishing people there are other or additionally recreational and engagement options continually being sought by the Community. The Second Plan of Management continues to be developed and, when approved, will establish a framework for how our Park lands will be managed in the foreseeable future; although it is conceded that it has not developed much since November 2012; due to no joint Board meetings thereafter. As advised earlier in this report though, it is expected

26 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 that Joint Board meetings will re-commence shortly; which should, ordinarily, advance the Plan of Management task. The Board though is cognizant that the Plan has to be right and correct from the very outset of its operation and, when completed, it is expected that the Plan will clearly reflect the input of community members and other key stakeholders for the betterment and benefit of members and future generations. It is a ten year plan and has to be correct in every detail to reflect those benefits to the members.

Land Management The land management portfolio has responsibilities towards cultural heritage, land planning, horticultural services, ground maintenance, cleaning services and weed/feral animal control. Our culture is intrinsically bound to the land management of our lands as Cultural heritage is embedded in all who we are and what we do plus our connections to the land and sea. Through its connections including everyday life, cultural interpretations, community planning, involvement with Booderee National Park and development of its home lands and also the junior ranger program; the community expresses its obvious connections to the land and sea. Cleaning services, horticultural services and ground maintenance are provided on a fee for service basis with the Director of National Parks, Council and Territory administration. The service provided to the Park and community is undertaken under a service level agreement (‘SLA’); whereas the work contracted from the Territory administration continues to be both seasonal and opportunistic. Subject to yearly reviews, these ‘SLAs’ will expire in October, 2017; with an option for a further five years thereafter, until October, 2022 and there are continuing discussions for an additional two agreements as well. Council continues to employ a full time weed and site protection manager; together with an assistant with the main weed threat continuing to be Bitou Bush. Aerial spraying again occurred earlier this year to assist with combating this weed of national importance and, at present, ground control methods continue in force to attempt to control this problem which competes with native flora from the same area. This is, at times, difficult and taxing work and the results show though that although the weed may never be eradicated, it can, at least, be controlled. Due to the extremely limited number of blocks currently available to Council and the ever increasing demand for housing blocks within the Community, Council continues in-depth discussions and meetings with the Commonwealth Government and senior Public Servants on proposals to alleviate this impediment. Further, work is continuing for updating our Village Town Plan which should be completed next financial year and is subject, of course, to acceptance by the Registered members; together with Environmental studies to assess areas of land within or possibly outside of the community (depending on the results of those studies) that could be used to alleviate current severe and also future housing demands.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 27 The Way Ahead The Community continues embracing beneficial changes for our children and grandchildren and careful and considered assessments by Board Directors will, of necessity, be made regarding strategic implementation in what is anticipated being very positive initiatives for the forthcoming years. Community involvement necessarily has to be sort for approval of these initiatives. Consistent with previous years; the community was again saddened to farewell some very prominent Indigenous members and leaders. The community continues showing strong resilience more than ever, even though, as before, members were lost to preventable illnesses. Council will again be applying for a further three year Commonwealth Funding grant for 2015–2016 financial year to the end of the 2017–2018 financial year under the proposed ‘Indigenous Advancement Strategy’ (IAS), which has five programs; namely: Jobs, Land and Economy, Children and Schooling, Safety and Wellbeing, Culture and Capability and Remote Australia Strategies. Applications for such funding have to be completed and received by the Department of the Prime Minister and Cabinet by mid-October 2014. Council will continue, via support programs, to support members and their families; in such areas as sport, bond and educational grants etc. that are resourced via community funding and, as referred to earlier in this report, are currently the subject of review. It is expected though that these grants will continue into the future, subject, naturally, to available funding. In concluding, I again thank the members of our Council staff for their assistance; together with support provided by various service providers and Booderee National Park. In working together we will continue building upon the already established strong platforms and foundations in the community.

28 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Chief Executive Officer’s Report

I have now completed my third year as Chief Executive Officer. Again, I have had enormous support from the Executive Board and, of course, Council staff, in assisting in executing the many responsibilities and challenges relevant to this position. The past twelve months completed a consolidation process for me; not only relating to my specific duties and responsibilities as CEO, but also in the establishment of positive relationships with the numerous stakeholders associated with Council. I have had great support and guidance from Board Directors; together with Council staff and I look to both entities for their continued guidance and Mal Hansen direction; based upon the very valuable experiences and CEO WBACC wealth of knowledge that they possess. I acknowledge my gratitude and appreciation to the Board Directors that I have worked with since January, 2013; and look forward to their respective input, views and experiences in assisting and guiding me with my position. There are, of course, many varied urgent matters that are continually addressed pertaining to the Board, Council; together with the Community. These include the direction ‘ahead’ with Booderee National Park, individual relationships with Council’s other stakeholders and, most importantly, the aspirations of registered members of Council; including, ultimately, sole management of the Park. These, plus other ‘ways forward’ are continuously explored in the context of ‘Closing the Gap’, ‘Indigenous Advancement Strategy’ and COAG and the opportunities that could be available to Council through these processes. In that vein, it is vital that the Board continues to consult with Council members relating strategies and this practice will remain. I always have regard for the daily concerns that members have; including housing in the community; together with economic development and job opportunities. Cultural heritage and education are always at the forefront as they clearly are so vital for the present and future generations. I again look forward to the many complexities lying ahead for the next twelve months and longer; and hope I continue to be a positive contributing factor for the benefit of Community and Registered members.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 29 Funding Grants and other income Grants were received during the year from the Department of the Prime Minister and Cabinet (formerly through the Department of Families, Housing, Community Services and Indigenous Affairs), for the administration and management of the Council; plus from the Department of Education to assist with the operations of the Wreck Bay Gudjahgahmiamia early education day-care centre under the Multi Aboriginal Community Service (MACS) scheme. In addition, Council also received funding from the Department of Regional Services­—now known as the Department of Infrastructure and Regional Development (DIRD); for land council outcomes together with some Local Government functions plus DIRD arranging for contracts for provision of some services under a local government responsibility. Wreck Bay continues to receive a modest income from operating a Centrelink agency within the community; based at Council’s office. With respect to P M & C, this three year funding arrangement concludes in June 2015; with a new funding application to be lodged by October 2014; with again, hopefully, funding for a further three years thereafter until June 2018. This funding was most appreciated, as it gave Council that period of time in which to plan ahead relating to projects that needed to be undertaken, reviews, etc. Council maintains purposeful and meaningful partnerships with these Departments and other funding bodies, both government and non-government organisations; due to the importance of targeting outcomes agreed to with such organisations; in line with ‘Closing the Gap’ initiatives; ensuring future positive plans for both current and, most importantly, future generations. Council continues receiving annual lease payments from the Director of National Parks; sharing of entry and camping fees from Booderee National Park; such funding used to ‘top ­-up’ any short falls in grant funding; and also providing a range of services, programs and outcomes that are not otherwise funded. The lease between Council and Parks continues to be reviewed by the Board and, depending on any agreement in principle, is then subjected to agreement by the registered members, after substantial consultation with the members, prior to the lease then becoming a legally binding document. As Booderee National Park continues to receive positive coverage as a unique and desirable destination; income from gate takings and camping fees continues to increase as the Park’s visitation and profile increases. This satisfying trend only enhances development, support and future prospects for registered members and community members pertaining to the Park; conscious that the ultimate objective for Council is sole management of the Park.

Contracts Although Wreck Bay Enterprises Limited (WBEL); now commonly referred to as ‘Contract Services’; has amalgamated under the Council structure / umbrella; the main function of that entity has continued with the provision of services for fees from the Director of National Parks (Service Level Agreements—­ SLAs); together with the Territory, community and other service organisations. The underlying top priority of this division of Council continues to be the provision of employment opportunities for community members whilst containing costs within Council’s budget.

30 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 There is a main five year provision of services contract in place currently which expires in October, 2017; with an option for an additional five years; expiring in October, 2022; providing security of tenure and revenue for a substantial period of time into the future, which then allows for long term planning, business and also strategic plans being developed in consultation with the registered members; and invaluable insight and assistance from Indigenous Community Volunteers (ICV). There are five service level agreements (SLAs) which flow from that main five year services contract currently in place between the Park and Council but it is envisaged that this will be increased to at least seven such SLAs; further to current negotiations being conducted with Parks for another two such agreements. The SLAs are reviewed annually regarding performance, with a strong reference, in particular, to Work Health and Safety practices. The Second Plan of Management is still in draft form and negotiations continue on this most important of documents. The Plan, when approved, will give clear guidance and direction; confirming and reflecting the cultural significance of the land to the people of Wreck Bay; together with clearly defining various future activities and opportunities that are so critical to the long term aspirations and goals of Wreck Bay members and future generations of members; with the long reaching goal being Sole Management of Booderee National Park by the Registered Members of Council.

Further Operational Activities with the Community Wreck Bay Council continually strives to assist community development and improved provision of services within the community. One significant barrier which is of constant concern is the issue of housing, lack of resources available for remedial and other works and a growing list of other housing concerns that directly relate to the housing state in the community. The Department of the Prime Minister and Cabinet continues to negotiate with the Board on a suitable resolution or ‘way ahead’ on this very sensitive and complex matter by developing possible solutions in addressing the current housing issues. These possible options include possible tenure arrangements and capacity building within Council to support Council’s responsibilities as landlord. The Board and Council continue to be acutely aware of this grave issue regarding housing and, of course, any possible solution has to be put to the registered members for their views. Tourism continues to be a major opportunity for the community regarding establishing individual tourism products or community owned enterprises. Council continues offering and providing business support with funding being supplied from non-grant funding; with the continuing aim of supporting members establishing a viable business by way of assistance for insurance, registration or professional support requirements etc. This, like all financial assistance provided by Council will be reviewed in the forthcoming twelve months with possibly new policies being implemented or current ones being amended or possibly removed; depending on Council’s financial status and way ahead. Council/community continue to focus on the crucial importance of education and Council’s scholarship scheme provides scholarships for members who complete full time post- secondary school qualifications. Due to more Indigenous students completing Year 12, with an increased expectation that there will flow an increase in full time studies at TAFE or other tertiary institutions; it is expected that more applicants will apply for those scholarships

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 31 and, so, the number of such scholarships will likely increase in the future; based on Council’s ability to fund scholarship increases. Council is currently reviewing this and other financial based policies.

Compliance Council, being a Commonwealth Authority, has various statutory and other compliance requirements and obligations that have to be adhered to including the Commonwealth Authorities and Companies Act 1997 (CAC Act) for 2013–14. Regarding Commonwealth Fraud Control Guidelines, I report that during this reporting period, no evidence was found of any fraud within the organisation. Additionally, I believe that appropriate measures are in place to ensure that fraud is minimised although constantly aware that there is always room for improvement including that of our processes and accountability aspects, to ensure that fraud does not occur. This aspect is continually monitored. There is a strict legal obligation required in the event of fraud; pursuant to guideline 1.6 issued by the Australian Institute of Criminology and also regarding the Police, whereby fraud matters have to be reported for possible future prosecution of possible offenders. Further, pursuant to Section 15 of the CAC Act, there were no significant events reported to the Minister for the financial year.

The Future Being aware of immediate and also long range challenges that affect Wreck Bay; but also the opportunities that lie before it, both now and in the future; I look forward to constantly working in close partnership with this Board. The role of Board Executive Director is difficult, no matter what the environment; more so with the evolution of new legislation and policy requirements; in addition to changing governments; which again could have profoundly positive effects on the community and its future directions; based on the decisions being carefully considered by Board Directors. I am very lucky to have such an experienced, dedicated and reasoned professional Board of Directors to rely upon for their expertise, pragmatic approach and no nonsense directions being given to me. I desire to maintain my close working relationship with the Board and Council in producing positive results that this community deserves for the current and future generations. Wreck Bay will always be unique, in my view, continually being nurtured developing positively. I look to staff at Council for their most important significant work as it is vital that both staff and the Board and, thus, Council work together; with the primary objective continuing to be the betterment of the welfare of the Community in so many various aspects of life. The question will always remain, in my view as ‘what is in the best interests of the community?’ Again, like previous years, I appreciate, on behalf of Council, the various funding departments and other bodies; including support networks, who continued supporting Wreck Bay this year; such relationships only continuing in strength in the forthcoming years.

32 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Organisational Chart

Council

Board

CEO

WBACC Contract Admin Services

Operations Operations

Daycare

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 33 Council Operations Report

Program Outcome Statement Council does not receive annual appropriations; but receives an annual grant under the program ‘Advancement of Rights to Land and Sea’ (ARLS). The grant is funded and managed through the Department of the Prime Minister and Cabinet (PM&C). The current grant is for a period of three years; expiring on 30 June 2015. The program outcomes and objectives for the 2013–2014 year were to: Recognise the rights of Indigenous people to their lands and waters; and Provide effective governance and delivery of services by Indigenous organisations established under the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 through: hh Provision of effective administration support to the Council Board; ensuring the efficient and effective operating of the Council office and Community facilities; together with providing secretariat support to the WBACC Board; hh Ensuring community services are delivered according to agreed standards; hh Contributing to the developing and implementing of the staff training strategy; and hh Managing Service Level Agreements with Wreck Bay Contract Services (Council’s contracts division); ensuring land management activities are being conducted according to the terms of the agreements.

Performance reporting Council performs a diverse range of functions within its Land Grant Act. The community, via Council and the Board, invests funds obtained from the lease of its lands to the Director of National Parks into funding shortfall areas and programs; enhancing the lives and opportunities of all Registered Members of Council. The following is a brief summary of the outcomes/outputs that Council and the Board achieve using a mixture of government grant funds and, at times, its own resources. The outcomes are split into the following areas, namely: Administration, Governance, Commonwealth Disability Strategy, Land Management, Community Services, Community Liaison plus other relevant areas.

34 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Administration The Council employs 29 permanent staff overall plus casuals during the year when the need arises. The Council Administration has eight staff including a Chief Executive Officer, a General Manager—Council, Chief Financial Officer/General Manager—Contract Services, plus two clerical support staff. The Gudjahgahmiamia Early Education Centre employs eight staff including a Director, two team leaders, two assistants, two trainees and one bus driver/ handyman. The Council is funded from various sources including the Department of Prime Minister and Cabinet (PM&C) for the purposes of Administration and Land management; Department of Education for the Early Education Centre; Department of ACT Family Services for the Family Support Worker and the Department of Human Services for the Centrelink Agent/ Access Point facility. Further, the Department of Infrastructure and Regional Development (DIRD) provides funding for the purpose of Local Government and Land Council and the Department of the Environment for a Community Liaison function for the joint management of Booderee National Park. A key role of Council Administration is to assist the Board in meeting its statutory requirements, maintaining and, where possible, strengthening the existing partnerships and, where opportunities arise, developing new partnerships with agencies that are able to support Council in achieving outcomes for the Community/Registered Members. Council continues to provide a number of services to the Community. These services can range from direct assistance to referral advice; and, during the year provided assistance in the following areas: hh Early Education/Child Care Centre; hh Casual employment opportunities; hh Office service facilities including internet access; hh Postal services; hh Support for Education and Sport including scholarships; hh Employment traineeships; hh Support for health services; hh Provision of housing including bond assistance; hh Children school holiday recreation programs; hh Organizing community functions; hh Advocacy service; and hh Centrelink Agency.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 35 Governance Council is required to adhere to the Commonwealth Authorities (Annual Reporting) Orders 2011 in the compilation of its Annual Report. This Annual Report of Operations was approved by a resolution of the Directors at a meeting of the Board Directors on 13 October 2014; and referred to in a letter signed by the Chairperson of the Board of Directors and dated 13 October 2014; to the Minister for Indigenous Affairs, Senator the Hon Nigel Scullion. The Directors are responsible for the preparation and contents of the Annual Report of Operations. The Finance Minister did not grant a written exemption to the directors of Council from any requirement of these Orders. The responsible Ministers for this financial year being reported on is Senator the Hon Nigel Scullion, Minister for Indigenous Affairs and Senator the Hon Mathias Cormann, Minister for Finance. For the period 1 July 2013 to 18 September 2013 the former Minister for Families, Community Services and Indigenous Affairs, the Hon Jenny Macklin MP and the former Minister for Finance, Senator the Hon Penny Wong were the responsible Ministers. There were no directions issued by the responsible Minister, or other Minister, under the enabling legislation of the Council or other legislation and there were no general policies of the Australian Government that were notified to Council before 1 July 2008 under section 28 of the CAC Act (as in force before 1 July 2008) and which continue to apply to the Council. Executive meetings are scheduled for the third Monday of each month, where possible, plus extra meetings as necessary. The Executive Board met officially fifteen times during the past year. No Joint Management meetings of Booderee National Park were held during the past year although a new ten year plan of management continues to be developed and finalized to guide the management of the Park. Executive Sub-Committees met a number of times during the year. Two sub-committees operate under portfolios of Community Service and Governance; with the Community Service sub-committee having responsibility for health, education, early childhood programs, housing, youth & sport programs, drug and alcohol programs, family support services plus aged and home care services. The Governance sub-committee focuses on policy development and implementation, by-laws and strategic planning. Further, the legal sub-committee examines the provisions of the Park lease; together with recently assented to Commonwealth legislation, amendments to current Commonwealth legislation and/ or regulations etc. that could affect the Council’s operations and legal responsibilities and, thereafter, it provides recommendations to the Executive Board. Governance training was provided to executive and senior staff during the year and it is anticipated this will be extended to all participants of sub-committees and interested community members next year. Regarding the main corporate governance practices of Council, this year this has continued to revolve around education and performance review processes for Directors; incorporating their legal responsibilities as a necessary component of their duties as Directors in addition to their decision making processes; which forms part of their respective self-performance

36 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 reviews and assessment. This aspect of their governance practices has then led into ethics and risk management policies being developed. There are numerous policies which continue being developed; including the strong emphasize on corporate governance practices of Council and the Executive Committee; noting the constantly new legislative and financial directions/policies being introduced. Further, with the continued assistance of Indigenous Community Volunteers (ICV), specific Ethics and risk management policies are being developed by the Directors for next financial year. Additionally, numerous policies were again developed and approved by the Board of Directors this financial year which were incorporated into the Council ‘Policy and Procedure Manual for Management & Governance’. Additionally, last financial year, the Board of Directors developed and approved the Council ‘Work Health and Safety Policy and Procedure’ document. This document reflects the continuing performance review processes being undertaken by the Board of Directors; together with Ethics and risk management policies that were developed and approved by the Board of Directors last financial year; with the Directors being acutely aware that these continue to both be ‘living’ documents, ensuring the requirement for constant revision and adjustment; depending on the circumstances. During this financial year there have been no amendments to Council’s enabling legislation or to any other legislation directly relevant to its operation. Additionally, there have been no judicial decisions or administrative tribunal decisions that have had or will have any significant impact on the operations of Council for this year. Further, there have been no adverse reports about the Council by the Auditor-General, Commonwealth Ombudsman, a Parliamentary Committee or the Office of the Australian Information Commissioner. It is noted that there have been no indemnities given to any officer of Council against a liability; legal or otherwise, including premiums paid or agreed to be paid for insurance against the officer’s liability for legal costs. OH & S policies are continually being revised and adapted, as a ‘living’ document and were originally adopted by the Board in June 2013; the OH & S committee having met on a regular basis to identify and address issues. Work, Health and Safety is a topic of great importance to the Board; noting the very high level of legal responsibility that it carries. An Audit committee exists pursuant to the CAC Act and meets regularly; in accordance with its charter. The community continues to invest most of its revenue obtained from the leasing of Booderee National Park to the Director of National Parks into community services and programs that are not currently funded through existing grants and partnerships. The role of the Audit Committee therefore continues to be seen in a dual role; to report to the Board against government funding sources and also to make sure that community investment is targeted and appropriate. Community liaison meetings with WBACC and Booderee National Park continue to be held regularly. Community liaison is an important function to both the community and Park management. The Council, owning the Park land, leases it to the Director of National Parks. The Community therefore has a vested interest in how the Park is managed for future generations. The function/objective of the meetings is also critically important to

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 37 the Park management to transfer information through WBACC administration back to the community members/registered members and obtain information from the community perspective to enhance critical decision making within the Park.

National Disability Strategy Since 1994, Commonwealth departments and agencies have reported on their performance as policy adviser, purchaser, employer, regulator and provider under the Commonwealth Disability Strategy. In 2007–08, reporting on the employer role was transferred to the Australian Public Service Commission’s State of the Service Report and the APS Statistical Bulletin. These reports are available at www.apsc.gov.au. From 2010–11, departments and agencies have no longer been required to report on these functions. The Commonwealth Disability Strategy has been overtaken by the National Disability Strategy 2010–2020, which sets out a ten year national policy framework to improve the lives of people with disability, promote participation and create a more inclusive society. A high level two-yearly report will track progress against each of the six outcome areas of the Strategy and present a picture of how people with disability are faring. The first of these reports will be available in late 2014, and can be found at www.dss.gov.au.

Land Matters Unsealed roads and walking tracks within the 403 hectares were once more maintained during the year. Community access to land and sea is a vital social and cultural requirement within Wreck Bay. The Wreck Bay people are traditional fishermen and many of their traditional fishing areas and cultural sites are accessed from within the Wreck Bay 403 hectares. The work involved in maintaining the roads and tracks is contracted to Contract Services; the wholly owned subsidiary of the Council; thereby continuing to provide critical employment in an area of traditional high unemployment. Bitou Bush eradication programing continues with positive results. Bitou Bush is, of course, a weed of national significance; being originally introduced into Jervis Bay Territory to stabilize sand dunes but spread throughout the coastal areas of the Park and community land. It grows aggressively and competes with plants that provide traditional sources of bush tucker and/or are used for cultural practices. It is of continuing importance to the community that the weed is controlled within their lands. This control program continues to employ one full time employee with an assistant; with potential, subject to funding, to employ more in the future. Sea Spurge is another infestation that is being tackled as funding is available. The funding is, however, not a direct grant into the Jervis Bay Territory. It is, as previously, allocated throughout the NSW coastline and funding is obtained indirectly through the Shoalhaven Council and the Booderee National Park. The community has several residential properties located on sand dunes overlooking Summercloud Bay that were protected with retailing walls when initially constructed. Many of the original retaining walls need to be replaced. The community has personnel to complete the work but still not the funds, so, when funding does become available, this work will be completed; hence, presumably, providing both training and employment for Indigenous employees within the community enterprise.

38 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay is located within a high risk bush fire zone, so the importance of continually maintaining a well-trained organized bush fire team is paramount. The community retains its own bush fire facility attached to and supported by the NSW rural bush fire service.

Environmental sustainability Section 516A of the Environmental Protection and Biodiversity Conservation Act 1999 (Cth) (‘EPBC Act’) requires Australian Government organisations to detail their environmental performance and contributions to Ecologically Sustainable Development (ESD).The following provides an overview of Council’s environmental activities and operations relating to Section 516A and the EPBC Act. ESD Reporting Requirements hh How Council’s activities accord with the principles of ecologically sustainable development. Council’s response: Council continues developing an updated environmental policy outlining measures to improve ecological sustainability. The policy will be reviewed every two years; with Council’s environmental risks being managed at the project, program and portfolio level; being contained within the proposed policy. Council will soon provide an Environmental Legal and Other Requirements Register. Further, Environmental Management System (EMS) audits will be conducted by the Council’s Auditor every two years; with the next audit anticipated for 2014–15. hh Outcomes contributing to ecologically sustainable development. Council’s response: Council’s proposed Environmental Management Program will have a positive contribution to ecologically sustainable development. This shall include: improving animal management and pest control, reducing waste management issues and environmental impact, increasing use of renewable energies and managing effects of climate change; specifically tidal inundation and erosion. hh Environmental impacts of operations. Council’s response: Council continues to be committed to managing its operations and its contractors to minimize adverse environmental impacts; protecting the environment. There were no recorded adverse environmental impacts from Council activities in 2013–14. hh Measures taken to minimise environmental impacts. Council’s response: Council requires employees, contractors and suppliers complying with Council‘s Environmental Policy and environmental management systems by:- implementing conservation measures in Council’s offices, requiring contractors’ compliance with relevant environmental regulatory requirements and minimum environmental performance requirements; together with managing and reporting environmental incidents. Council continues to monitor a variety of environmental performance indicators; including energy use in Council offices, fuel consumption and vehicle performance. Additionally, Council intends adopting appropriate technologies for reducing travel and its dependency on page-based filing systems.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 39 Occupational Health and Safety 1. Noting that the Work Health and Safety Act 2011 (Cth) came into force on 01 January, 2012; a thorough audit report was prepared for the Council Board regarding practices, policies required and implementation of recommendations contained in the Audit Report. This Report was addressed by the Board with such requirements to adhere to the now operating legislation, and being implemented on a regular basis, so that Council complied with the provisions of the Act. 2. Pursuant to the Act, Council’s annual report is required to include details of the following matters: (a) The health and safety management arrangements of Council. Council’s response: Council continues to fulfil its responsibilities under the Act. Council has established a Health and Safety Committee, consisting of Council staff, which is responsible for developing and implementing strategies to protect employees from the risks to their health and safety. The Committee works closely with policies currently in place relating to work place health and safety.There were no accidents or dangerous occurrences during the year that arose out of the conduct of undertakings by Council that required the giving of notices under the Act. There were no investigations conducted during the year that related to undertakings carried out by Council and there were no notices given to the Council under the Act during the year. The Health and Safety Committee works cooperatively to manage Council’s occupational health and safety policy and operational matters. Staff members are always kept informed of current issues and receive occupational health and safety publications from Comcare. Council has trained staff undertaking duties as first aid officers, fire wardens and occupational health and safety officers. (b) Initiatives taken during the year to ensure the health, safety and welfare at work of employees and contractors of Council. Council’s response: Council continues to have an active injury management strategy in place and arranges for onsite flu vaccinations and a healthy lifestyle program which is available to all employees. Further, Council has a Preventing Bullying and Harassment Policy in place and trained Harassment Contact Officers are available to provide employee support. The Council engages Commonwealth Rehabilitation Services to provide short-term, confidential counselling services to employees, if necessary. Additionally, Council is an Equal Employment Opportunity (EEO) employer and upholds the Australian Public Service Values. Council provides a workplace that is free from discrimination. All Council staff continue receiving up to date information on key developments in the human resources sector such as EEO, harassment free workplaces and workplace diversity. Staff can also access publications from the Australian Public Service Commission (APSC), the Department of Education and other related agencies. Further, Council fosters and promotes industrial democracy via regular management, program area and staff meetings. When considered appropriate, it consults with

40 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 employees on Major work place changes and developing guidelines and policies applying to employment conditions and the current draft Enterprise Agreement. The current Agreement is anticipated to remain in force until 31 December 2014; with the current draft Enterprise Agreement then being in force thereafter for a period of some 3–4 years; subject to changes, amendments etc.; if applicable. Additionally, the Privacy Commissioner did not issue a report on the Council under Section 30 of the Privacy Act 1988 (Cth) and no personal privacy complaints were made against the Council during the reporting period. Health and safety outcomes (including the impact on injury rates of employees and contractors of the Council) achieved as a result of initiatives mentioned under paragraphs (a) and (b) above. Council’s response: There were no injuries sustained by employees or contactors of Council during the year and this can again be attributed to strong policies and management; together with employee awareness of workplace dangers. Additionally, Council staff attended Fraud Awareness workshops to raise awareness and knowledge regarding fraud and its effects on Council. Council also uses a wide range of computer based training products to assist staff with computer programs, customer services skills and telephone techniques. In addition, all staff had the opportunity to attend training courses throughout the year; including in program and project management training, career development, cross cultural awareness training, indigenous career trek workshops, leadership training and effective writing skills.

Community Programs School holiday programs were established and conducted at Wreck Bay during 2013–14. Wreck Bay is considered a remote community for purposes of Service Delivery; therefore, it adopts a proactive program funded from its own resources to ensure that children of the community are not disadvantaged with lack of programs over school holidays. NAIDOC week programs were held during July 2013. NAIDOC week continues to be a very significant event to the people of Wreck Bay and celebrations are planned each year to complement the chosen theme. The Celebrations are designed to cater for all demographics within the community. The Celebrations commence with a symbolic flag raising ceremony that is open for all Indigenous people from the region plus territory residents and invited guests from the Shoalhaven region. The Gudjahgahmiamia Early Education and Day Care facility is fully operational; catering for up to 30 children with additional staff employed to supervise the increased numbers. The Centre is funded through a Multi Aboriginal Community Service (MACS) grant from the Department of Education in addition to contributions from Council, parent fees and ongoing fund raising activities. Council continues its MOU formalised with Noah’s Ark; which is an organisation that provides early childhood support programs within the Shoalhaven region. The services are delivered into the community through both the Community Clinic plus the Early Childhood Centre.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 41 Health services are supplied through Illawarra Area Health, Waminda and Aboriginal Medical Service. Wreck Bay community retains a modern clinic building within the community and managed to negotiate regular services to be provided within the community from the above named service providers. A General Practitioner visits the community one day per week and other specialized medical services are available.

Community Liaison Function The Community Liaison function allows meaningful involvement by Wreck Bay Community in the joint management of Booderee National Park. The function is funded annually by the Department of the Environment; as part of the original commitment made by the Commonwealth for the Community to enter into lease arrangements with the Director of National Parks. The Community Liaison Function provides communication links between the Director through Park management and the Council; supporting Traditional Owner representatives on the Booderee National Park of Management.

Training Training continues to be critical to the ongoing and future success of the community as it achieves a position where it can ultimately manage all its own land and waters. The community develops employment opportunities through its contracts/enterprise division by providing various contracted services to Booderee National Park; together with a range of services conducted for the community administration, early childhood centre and the community itself. Training is paramount if the community is to reach its ultimate goal of sole managing its land and waters.

Centrelink Agency The Council is contracted by Centrelink to provide an Agency/Access point for clients to contact Centrelink on issues relating to services available to them. Being a Centrelink Agent/Access point, Council Administration then provides access to Centrelink forms, publications, telephone and facsimile services and able to respond to most general enquiries in addition to providing a direct link to Centrelink staff; including specialists if further assistance is necessary. As an Agent, we also provide access to the internet and assistance to customers in the use of self-help products, accept claim forms and other documentation required to be lodged with Centrelink, provide advice on Centrelink and some other Government services and payments.

42 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Jervis Bay Territory Networking The Council continues with its ongoing commitment to participate in various committees formed to effectively plan and advocate for residents of Jervis Bay Territory. The committees include: hh Jervis Bay Territory Focus Group; hh Jervis Bay Territory Public Health and Environment Working Group; hh Jervis Bay Territory Justice Issues; and hh Jervis Bay Emergency Management Committee.

General Meetings of the Council The Annual General Meeting of the Council was called for 10.00am on Sunday December 2013; and the quorum required was 163 Registered Members. At 11.00 am, there were insufficient numbers of members at the meeting so the meeting could not proceed as the quorum was not reached. The AGM was then reconvened to 10.00 am on Sunday 19 January 2014; and the required quorum would be 40 or more registered members. At 11.00 am, there were insufficient numbers of registered members at the meeting so the meeting could not proceed as the quorum was not reached.

Audit Committee As required by Section 32 of the Commonwealth Authorities and Companies Act 1997 (Cth); the Council has an Audit Committee made up of: Tony Federici: Senior Accountant, Booth & Co, Nowra; Annette Brown: Executive Board Member; Tom Brown Snr: Community Representative; and Lindsay Moyle: Independent Representative. Committee Meeting dates were: 4 November 2013, 4 February 2014 and 9 April 2014; all attended by Tony Federici, Annette Brown, Lindsay Moyle and Tom Brown Snr. Some of the responsibilities of the Audit Committee are to assist with: hh The Council’s Board response to the ANAO’s management letters; hh development and monitoring of a Risk Management Plan for the Council and its subsidiary—Contract Services; hh development and monitoring of Fraud Management Plan for the Council and its subsidiary—Contract Services; and hh commencement of the annual audit program for 2014–15.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 43 Wreck Bay Contract Services

Operational Activities 2013–2014 Financial Year Whilst the income for the Contract Services has declined during the past years, the organisation is well supported by its major customers: Booderee National Park and Serco Sodexho, and its parent organisation the Council. We express our thanks to all those entities who have given the Contract Services the opportunity to participate in their operations. As in previous years clear targets were used for the various departments to achieve a break even situation whilst trying to maximise employment for community members. Five Service Level Agreements are now in force and consist of the following; hh Roads and Fire Trails hh Cleaning hh Entry Station hh Horticulture, and hh Infrastructure Cash flow is followed and managed on a daily basis. All quotations were made on an accrual accounting basis which in most cases increased the margin for each quoted job and project that was approved by customers. Staffing levels have remained the same as last year with fourteen full time staff, four permanent part-time and additional from time to time and during the peak season an additional ten casuals maybe employed. Casuals are employed at times when extra work is taken on by the Contract Services section or when staff take their annual leave entitlement. Employment levels are expected to remain the same over the next financial year even though we have now added two extra service level agreements (Grounds Maintenance BBG and Infrastructure). These agreements do not provide the need for extra employment at this stage but what they do is lock in a fee for service on tasks the contract services already carry out on a 'do and charge’ basis. Sales for the year for 2013–2014 totalled, $1,668,469 in comparison with 2012–2013 which totalled $1,774,449 and $1,790,052 during the 2011–2012. Due to the weather conditions over the financial year a lot of work was lost due to heavy rain fall. The month of April rain

44 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 fall was recorded at 520mm for the month and out of a possible 60 working days during the 4th quarter only 18 days was favourable for work conditions. This caused some sections to concentrate on their Service Level Agreement thus leaving other works available from the Council to be put on hold. During the year Contract Services paid $872,147 in employee benefits. This is an important input in the form of salaries into the Wreck Bay Community. It is important to mention that during the year this section has operated without any Government grant or subsidy of any kind. This outcome is in keeping with the Community’s Vision Statement and Goals to be financially independent.

Overview of Operational Activities 2013–2014 Entry Station

The current Service Level Agreement is enforce until October 2014 with a further extension of three more years with the proviso that all performance indicators have been met to an acceptable standard or above. The Service Level Agreement continues to be successful for both parties resulting in an increase in gate takings over and above previous years. The closure of the outside lane has helped capture the extra income and help Park staff reduce the issue of infringement notices.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 45 Cleaning

The Cleaning section current Service Level Agreement is enforce until October 2014 in line with the Head Agreement that also expires at the same time. The Service Level Agreement continues to be successful for both parties resulting in an increase of profit for the cleaning section. With the seasons (Peak, Shoulder and Low) clearly defined within the Service Level Agreement. Management can now better utilise its permanent staff to manage over these periods and employ community members when required over the peak season. Additionally the Cleaning Section provides cleaning services to the Council taking on the cleaning of the Administration, Day Care, Hall and Old School Buildings within the community.

Horticulture The Horticulture section will have its inaugural Service Level Agreement in force until October 2014. At this stage it will only involve the Booderee Botanic Gardens. However, all other duties such as trail clearance, weed control and sealed road verge clearance will be done either by ‘do and charge’ or quoted as a fee for service. The Horticulture section also has contracts with Serco to maintain the buildings areas in the Jervis Bay Airfield. Also they section is responsible for the upkeep of the community areas at Wreck Bay village precinct which also includes the community cemetery.

46 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Staff involved in the upkeep of the community precinct

Roads

The Roads team working together to dismantle old playground equipment The current Service Level Agreement is enforce until October 2014 in line with the Head Agreement that also expires at the same time. This financial year has been difficult without the use of its own grader and roller. Hire costs are extremely high for plant and equipment and that does not help as these prices are already factored into the Service Level Agreement. Bad weather and timing have also not help the section complete any Capital Works programs on a timely basis. In addition the Roads Section has a contract with Serco to slash near and around the Jervis Bay airfield land areas. This work usually occurs at the start of spring and then during the summer seasons. The Roads section is also responsible for the Land Management and Municipal Services provided to the Council.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 47 Building

The building section commenced its own Service Level Agreement from October 2012 and will see the agreement remain in force until October 2014. Included in this agreement is a set maintenance plan of BNP visitor’s amenities. The Building Section continues to maintain a good working relationship with Booderee National Park as the section completes all projects within the specified time and the quality of service and workmanship is outstanding. Unfortunately with taking on most of the work in the Park the section sometimes lacks the ability to carry out work for the Council. However, the section is trying to overcome this by taking on tasks it can complete with time management in place.

Building section erecting new signs at entry to Wreck Bay owned land

48 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Training Staff attended the following training courses and conferences during the financial year hh Chainsaw (refresher) hh Traffic Control (Jervis Bay) hh GPS/GIS Introduction (Jervis Bay) hh Chemcert (Jervis Bay) hh Snake Handling (refresher) hh Plant and Machinery (Jervis Bay) hh Backhoe hh Skid steer hh Front End Loader hh Tractor hh Senior 1st Aid (Jervis Bay)

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 49 WBACC

Financial Statement

50 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 51 52 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 53 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Statement of Comprehensive Income For the year ended 30th June 2014

2014 2013 Note $ $ NET COSTS OF SERVICES Expenses Employee benefits 4A 2,283,372 2,275 ,673 Suppliers 4B 487,884 670,441 Occupancy expenses 4C 99,024 87,144 Community grants 4D 96,785 106,834 Depreciation 4E 464,826 402,859 Finance costs 4F 19,537 23,224 Write-down and impairment of assets 4G 1,392 (207) Other expenses 4H 486,170 521,554 Total expenses 3,938,990 4,087,522

Own-Source Income Own-Source revenue Rendering of services 5A 2,310,481 2,418,708 Interest 5B 33,894 39,712 Total own-source revenue 2,344,375 2,458,420

Gains Gains from sale of assets 5C - 800 Total gains - 800 Total own-source income 2,344,375 2,459,220 Net cost of services 1,594,615 1,628,302

Revenues from Government 5D 1,523,828 1,610,642

Surplus/( deficit) before income tax on (70,787) (17,660) continuing operations

Income tax expense/(benefit) - - Surplus/(deficit) after income tax on (70,787) (17,660) continuing operations Surplus/( deficit) after income tax (70,787) (17,660) OTHER COMPREHENSIVE INCOME Items not subject to subsequent reclassification to net cost of services Changes in asset revaluation reserve 4,298,238 3,096,979

Total other comprehensive income after income tax 4,298,238 3,096,979 Total Comprehensive income 4,227,451 3,079,319

The above statement should be read in conjunction with the accompanying notes.

54 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Statement of Financial Position As at 30th June 2014

2014 2013 Note $ $ ASSETS Financial assets Cash and cash equivalents 7A 1,451,134 612,547 Trade and other receivables 7B 331,920 358,347 Investments in subsidiary 7C – – Investments under S.18 of CAC Act 7D – 519,242 Total financial assets 1,783,054 1,490,136

Non-financial assets Land and Buildings 8A,D 54,446,218 50,437,219 Infrastructure, plant & equipment 8B,D 353,189 484,518 Total non-financial assets 54,799,407 50,921,738

Total assets 56,582,461 52,411,874

LIABILITIES Payables Suppliers 9A 202,205 264,936 Other Payables 9B 67,868 57,634 Total payables 270,073 322,570

Interest Bearing Liabilities Leases 10 160,483 195,256 Total Interest Bearing Liabilities 160,483 195,256

Provisions Employee provisions 11A 215,302 184,895 Total provisions 215,302 184,895

Total liabilities 645,858 702,722 Net Assets 55,936,603 51,709,153

EQUITY Reserves 29,801,135 25,502,897 Accumulated surplus 26,135,468 26,206,256 Total equity 55,936,603 51,709,153

The above statement should be read in conjunction with the accompanying notes.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 55 (17,660) 2013 3,096,979 3,079,319 51,709,152 48,629,833 Total Total Equity (70,787) 2014 4,298,238 4,227,451 55,936,603 51,709,152 2013 3,096,979 3,096,979 25,502,897 22,405 ,918 22,405 reserve Asset revaluation 2014 4,298,238 4,298,238 29,801,135 25,502,897 - (17,660) (17,660) 2013 26,206,255 26,223 ,915 26,223 - earnings Retained (70,787) (70,787) 2014 26,135,468 26,206,255 Comprehensive Income Comprehensive Income Comprehensive Other period the for Surplus/(Deficit) income comprehensive Total 30 June at Balance Closing Opening Balance Opening from forward carried Balance previous period The above statement should be read in conjunction with the accompanying notes. accompanying the with conjunction in read be should statement above The Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Statement of Changes in Equity ended 30th June 2014 the year For

56 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Cash Flow Statement For the year ended 30th June 2014

2014 2013 Note $ $ OPERATING ACTIVITIES Cash received 1,594,502 1,610,642 Grants 2,301,416 2,183,994 Rendering of services interests 33,894 39,712 Total cash received 3,929,812 3,834,348 Cash used Community Grants (98,562) (106,834) Employees (2,260,904) (2,275,673) Suppliers (1,151,042) (1,127,465) Borrowing costs (19,537} (23,224) Total cash used (3,530,045) (3,533,196) Net cash from/(used by) operating activities 12B 399,767 301,152

INVESTING ACTIVITIES Cash received Proceeds from investments - Term Deposit 619,242 - Total cash received 619,242 - Cash used Purchase of property, plant & equipment (45,649) (297,651) Investments - Increase in Term Deposit (100,000) 19,242 Total cash used (145,649) (316,893)

Net cash from/(used by) investing activities 473,593 (316,893)

FINANCING ACTIVITIES Cash used Repayment of loans (34,773) - Total cash (used by)/from financing activities (34,773) - Net cash from/(used by) financing activities (34,773) -

Net increase/(decrease) in cash held 838,587 (15,740) Cash and cash equivalents at the beginning of the 612,547 628,288 reporting period Cash and cash equivalents at the end of the 7A 1,451,134 612,547 reporting period The above statement should be read in conjunction with the accompanying notes.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 57 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Schedule of Contingencies For the year ended 30th June 2014

2014 2013 Note $ $

Contingent liabilities

Claims for damages or costs 15,000 45 ,000

Unfair dismissal case 10,000 -

Total contingent liabilities 13 25,000 45 ,000 Details of each class of contingent liabilities listed above are disclosed at Note 13, along with information on significant remote contingencies and contingencies that cannot be quantified. The above statement should be read in conjunction with the accompanying notes.

58 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Financial Report For the year ended 30th June 2014 Table of Contents - Notes Note 1: Summary of Significant Accounting Policies 60 Note 2: Economic Dependency 66 Note 3: Events after the Balance Sheet Date 66 Note 4 : Expenses 67 Note 5: Income 69 Note 6: Fair Value Measurements 70 Note 7: Financial Assets 72 Note 8: Non-Financial Assets 74 Note 9: Payables 78 Note 10: Interest Bearing Liabilities 79 Note 11: Provisions 79 Note 12: Cash Flow Reconciliation 80 Note 13: Quantifiable Contingencies 81 Note 14: Commitments 81 Note 15: Directors Remuneration 81 Note 16: Related Party Transactions 82 Note 17: Senior Executive Remuneration 82 Note 18: Remuneration of Auditors 83 Note 19: Financial Instruments 84 Note 20: Financial Assets Reconciliation 87 Note 21: Reporting of Outcomes 87

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 59 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 Note 1: Summary of Significant Accounting Policies 1.1 Objective of Wreck Bay Aboriginal Community Council Wreck Bay Aboriginal Community Council is an Australian Government controlled entity. It is a not-for-profit entity. The objective of the Council is to benefit the local community through services and support. The Council is structured to meet the following outcomes: Outcome 1: To consider and where practicable, take action for the benefit of the community in relation to housing, social welfare, education, training or health needs of the members of the community. Outcome 2: To conduct business enterprises for the economic or social benefit of the community. The continued existence of the Council in its present form and with its present programs is dependant on Government policy and on continuing funding by Parliament for the Council’s administration and programs. 1.2 Basis of Preparation of the Financial Statements The financial statements are general purpose financial statements and are required by clause 1(b) of schedule 1 to the Commonwealth Authorities and Companies Act 1997. The continued existence of the Council in its present form and with its present programs is dependant on Government policy and on continuing appropriations by Parliament for the Council’s administration and programs. The financial statements and notes have been prepared in accordance with: hh Finance Minister’s Orders (or FMOs) for reporting periods ending on or after 1 Ju ly 2013; and hh Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period. The financial statements have been prepared on an accrual basis and is in accordance with historical cost convention, except for certain assets at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars and values are rounded to the nearest dollar unless otherwise specified. Unless an alternative treatment is specifically required by an Accounting Standard or the FMOs, assets and liabilities are recognised in the statement of financial position when and only when it is probable that future economic benefits will flow to the entity or a future sacrifice of economic benefits will be required and the amounts of the assets or liabilities can be reliably measured. However , assets and liabilities arising under executor contracts are not recognised unless required by an accounting standard. Liabilities and assets that are unrecognised are reported in the schedule of commitments or the schedule of contingencies. Unless alternative treatment is specifically required by an accounting standard, income and expenses are recognised in the Council and Consolidated Statement of Comprehensive Income when and only when the flow, consumption or loss of economic benefits has occurred and can be reliably measured. 1.3 Significant Accounting Judgments and Estimates In the process of applying the accounting policies listed in this note, Council has made a judgement that have the most significant impact on the amounts recorded in the financial statements: hh The fair value of land and buildings has been taken to be the market value of similar properties as determined by an independent valuer. In some instances, Council buildings are purpose-built and may in fact realise more or less in the market.

60 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 1.4 Principles of Consolidation The economic entity, Wreck Bay Enterprises Ltd, has amalgamated with the parent entity Wreck Bay Aboriginal Community Council and will no longer be a separate entity after 30 June 2013. Final financial statements were prepared for the economic entity as at 30 June 2013 and all assets and liabilities were nil at this time. The Company was officially wound up in April 2014. There was nil movement in the Company in the 2013/14 year, therefore consolidated accounts have not been prepared . 1.5 New Accounting Standards Adoption of new Australian Accounting Standard requirements No accounting standard has been adopted earlier than the application date as stated in the standard. No new accounting standards, amendments to standards and interpretations that were issued prior to the sign-off date and are applicable to the current reporting period did not have a material effect, and are not expected to have a material effect, on the Council’s financial statements The following new standard was issued prior to the signing of the Statement of the Directors, and were applicable to the current reporting period:

Standard Nature of accounting policy, transitional provisions, and adjustment to financial statements AASB 13 Fair Value MSB 13 Fair Value Measurement establishes a single, principles-based framework for fair Measurement value measurement when it is required or permitted by another Australian Accounting Standard.

Future Australian Accounting Standard requirements New standards, amendments to standards, and interpretations that were issued prior to the sign-off date and are applicable to the future reporting period(s) are not expected to have a future material impact on the entity’s financial statements. 1.6 Revenue The revenues described in this Note are revenues relating to the core operating activities of the Council. Revenue from rendering of services is recognised by reference to the stage of completion of contracts at the reporting date. The revenue is recognised when: hh The amount of revenue, stage of completion and transaction costs incurred can be reliably measured; and hh The probable economic benefits associated with the transaction will flow to the Council. The stage of completion of contracts at the reporting date is determined by reference to the proportion that costs incurred to date bear to the estimated total costs of the transaction. Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any provision for bad and doubtful debts. Collectability of debts is reviewed at the end of the reporting period. Provisions are made when collectability of the debt is no longer probable. Interest Revenue is recognised using the effective interest method as set out in AASB 139Financial instruments: Recognition and Measurement.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 61 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 Resources Received Free of Charge Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition, unless received from another Government agency or authority as a consequence of a restructuring of administrative arrangements. Revenue from Government Funding received or receivable from agencies (appropriated to the agency as a CAC Act body payment item for payment to the Council) is recognised as Revenue from Government by the CAC Act Body unless the funding is in the nature of an equity injection or a loan. 1.7 Gains/Losses Resources Received Free of Charge Resources received free of charge are recognised as gains when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition, unless received from another Government entity as a consequence of a restructuring of administrative arrangements. Sale of Assets Gains/losses from disposals of assets are recognised when control of the asset has passed to the buyer. 1.8 Employee Benefits Liabilities for ‘short-term employee benefits’ (as defined by AASB119 Employee Benefits) and termination benefits expected within twelve months of the end of the reporting period are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability. Other long-term employee benefits are measured as net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly. Leave The liability for employee benefits includes provision for personal leave, annual leave and long service leave. Employees have the opportunity to elect if they wish to have their personal leave balance paid out at the end of the financial year. For those who choose not to, the balance is provided for in the employee benefits. The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the lease is taken, including the Council’s employer superannuation contribution rates, to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave takes into account attrition rates and pay increases through promotion and inflation.

62 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 Superannuation The Council’s staff are members of the AMP Superleader Scheme, the Health Employees Superannuation Trust Australia (HESTA). Australian Super and LG Super. Employer Contributions amounting to $173,613 (2013: $172,841) for the Council, in relation to these schemes have been expensed in these financial statements. The liability for superannuation recognised as at 30 June represents outstanding contributions for the final fortnight of the year. 1.9 Leases A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits. Where an asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount. The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets. 1.10 Borrowing Costs All borrowing costs are expensed as incurred. 1.11 Fair Value Measurement No transfer between levels of the fair value hierarchy occurred. The Council determines that transfers between levels occur at the end of each financial year. 1.12 Cash Cash is recognised at its nominal amount. Cash and cash equivalents includes: a) cash on hand; and b) demand deposits in bank accounts with an original maturity of 3 months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value. 1.13 Financial Assets Council classifies its financial assets in the following categories: hh ‘Loans and receivables’. The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are recognised and derecognised upon trade date. Effective Interest Method The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or, where appropriate, a shorter period. Income is recognised on an effective interest rate basis except for financial assets that are recognised at fair value through profit or loss.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 63 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 Loans and Receivables Trade receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as ‘loans and receivables’ . Loans and receivables are measured at amortised cost using the effective interest method less impairment. Interest is recognised by applying the effective interest rate. Impairment of Financial Assets Financial assets are assessed for impairment at end of each reporting period. hh Financial assets held at amortised cost—if there is objective evidence that an impairment loss has been incurred for loans and receivables or held to maturity investments held at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate. The carrying amount is reduced by way of an allowance account. The loss is recognised in the statement of comprehensive income. 1.14 Investment in Subsidiary The Council’s investment in the subsidiary company, Wreck Bay Enterprises Ltd, is accounted for using the equity method. Under the equity method, investments in the associates are carried in the Council’s statement of financial position at cost as adjusted for post-acquisition changes in the Council’s share of net assets of the Company’s. After the application of the equity method, the Council determines whether it is necessary to recognise any impairment loss with respect to the net investment in the Company. 1.15 Financial Liabilities Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’. Other Financial Liabilities Other financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. These liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period. Suppliers and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced). Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced). 1.16 Contingent Liabilities and Contingent Assets Contingent liabilities and contingent assets are not recognised in the statement of financial position but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote.

64 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 1.17 Acquisition of Assets Assets are recorded at cost on acquisition except as stated below. The cost of the acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs where appropriate. Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition. 1.18 Property, Plant and Equipment Asset Recognition Threshold Purchases of property, plant and equipment are recognised initially at cost in the statement of financial position, except for purchases costing less than $300, which are expensed in the year of acquisition (other than where they form part of a group of similar items which are significant in total). Revaluations Following initial recognition at cost, property plant and equipment were carried at fair value less subsequent accumulated depreciation and accumulated impairment losses. Valuations were conducted with sufficient frequency to ensure that the carrying amounts of assets did not differ materially from the assets’ fair values at the reporting date. The regularity of independent valuations depended upon the volatility of movements in market values for the relevant assets. Revaluation adjustments were made on a class basis. Any revaluation increment was credited to equity under the heading of asset revaluation reserve except to the extent that it reversed a previous revaluation decrement of the same asset class that was previously recognised in the surplus/deficit. Revaluation decrements for a class of assets were recognised directly in the surplus/deficit except to the extent that they reversed a previous revaluation increment for that class. Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount. Depreciation Depreciable property, plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to Council using, in all cases, the straight-line method of depreciation. Leasehold improvements are amortised on a straight-line basis over the lesser of the estimated useful life of the improvements or the unexpired period of the lease. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate. Depreciating rates applying to each class of depreciable asset are based on the following useful lives:

2014 2013 Buildings on freehold land 40 years 40 years Leasehold Improvements 10 to 40 years 10 to 40 years Plant and Equipment 3 to 10 years 3 to 10 years

The aggregate amount of depreciation allocated for each class of asset during the reporting period is disclosed in Note 4E. Impairment All assets were assessed for impairment at 30 June 2014. Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 65 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2014 The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if Council were deprived the asset, its value in use is taken to be its depreciated replacement cost. Derecognition An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal. 1.19 Taxation The Council is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST). Revenues, expenses and assets are recognised net of GST except: - where the amount of GST incurred is not recoverable from the Australian Taxation Office, and - for receivables and payables. Income Tax The Council’s controlled entity, Wreck Bay Enterprises Limited, was wound up as of 30 June 2013, therefore there is no income tax applicable from 1 July 2013. 1.20 Insurance The Council places its general insurance through Austbrokers Insurance Pty Ltd. General insurance is placed with AlB Insurance Brokers, directors and officers insurance with QBE Insurance, motor vehicle cover with Allianz Australia Insurance Ltd and workers compensation is insured through Comcare. Note 2: Economic Dependency The Wreck Bay Aboriginal Community Council was established by the Aboriginal Land Grant—Jervis Bay Territory ACT 1986. The Council is dependent on grants from the Commonwealth for its continues existence and ability to carry out its normal activities. Note 3: Events after the Balance Sheet Date There was no subsequent event that had the potential to significantly affect the ongoing structure and financial activities of the entity.

66 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note Note 4: Expenses $ $ Note 4A: Employee benefits Wages and salaries 1,858,640 1,891,105 Superannuation - Defined contribution plans 173,613 172,841 Leave and other entitlements 179,939 171,838 Director's reimbursements 71,180 39,890 Total employee benefits 2,283,372 2,275,673 Note 4B: Suppliers Goods and services supplied or rendered Equipment Hire 154,959 101,176 Contractors 78,779 307,695 Materials & Supplies 254,146 261,570 Total goods and services supplied or rendered 487,884 670,441 Goods supplied in connection with Related parties - - External parties 409,105 362,746 Total goods supplied 409,105 362,746 Services rendered in connection with Related parties - - External parties 78,779 307,695 Total services rendered 78,779 307,695 Total goods and services supplied or rendered 487,884 670,441 Total supplier 487,884 670,441 Note 4C: Occupancy expenses Repairs & maintenance 6,288 5,674 Water rates 27,395 23,874 Other 65,341 57,596 Total Occupancy expenses 99,024 87,144 Note 4D: Community Grants Other grants and activities 96,785 106,834 Total Community Grants 96,785 106,834 Note 4E: Depreciation Property, plant and equipment 165,253 153,546 Buildings 299,573 249,313 Total depreciation and amortisation 464,826 402,859 Note 4F: Finance Costs Finance leases 19,537 23,224 Total finance costs 19,537 23,224

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 67 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Note 4: Expenses Cont'd Note 4G: Write-Down and Impairment of Assets Impairment of investment in subsidiary - (8,191) Impairment of property, plant & equipment 1,392 7,984 Total write-down and impairment of assets 1,392 (207) Note 4H: Other Expenses Goods and services supplied or rendered Accountancy Fees 102,577 100,998 Annual Report Printing 15,070 14,760 Audit Fees 30,000 30,000 Bad Debt Provision 21,499 10,225 Bank Charges 2,252 3,173 Board Costs 1,362 259 Computer Costs 17,984 28 ,948 Consultancy Fees 2,500 2,500 Conference & Travel Expenses 6,077 34,150 General Expenses 2,630 18,136 Insurance 64,289 71,663 Legal Costs 45,293 28,588 Minor Equipment Replacement 27 116 Motor Vehicle Expenses 80,389 97,810 Office Supplies 53,045 29,903 Recruitment Costs 1,462 774 Staff Amenities 8,408 15,435 Telephone, Fax & Internet Costs 31,306 34,116 Total goods and services supplied or rendered 486,170 521,555 Goods supplied in connection with Related parties - - External parties 158,302 158,283 Total goods supplied 158,302 158,283 Services rendered in connection with Related parties - - External parties 327,868 363,272 Total services rendered 327,868 363,272 Total goods and services supplied or rendered 486,170 521,555 Total other expenses 486,170 521,555

68 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Note 5: Own-Source Income Own-Source Revenue Note 5A: Rendering of Services 1,566,950 1,664,295 Sale of services 25,883 26,160 Housing rentals 282,971 272,209 Park lease - annual rental - 25% of park income 395,698 336,547 Daycare fees 19,410 27,070 Fundraising - 150 Other income 19,569 92,275 Total rendering of services 2,310,481 2,418,708 Rendering of services in connection with Related entities 2,277,502 2,298,609 External entities 32,979 120,099 Total rendering of services 2,310,481 2,418,708 Note 5B: Interest Income Deposits 33,894 39,712 Total interest 33,894 39,712 Gains Note 5C: Gains from Sale of Assets Property, plant and equipment Proceeds from sale - 800 Total Gain from sale of assets - 800 REVENUE FROM GOVERNMENT Note 5D: Revenue from Government CAC Act Body Payment Item: ICC 959,934 957,778 DRALGAS 131,426 204,200 NPWS 105,000 105,000 Southern Rivers Catchment 20,000 35,000 MACS 307,468 304,664 NAIDOC - 4,000 Total revenue from Government 1,523,828 1,610,642

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 69 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 6: Fair Value Measurements The following table provide an analysis of assets and liabilities that are measured at fair value. The different levels of the fair value hierarchy are defined below. Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Council can access at measurement date. Level 2: Inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. Note 6A: Fair Value Measurements Fair value measurements at the end of the reporting period by hierarchy for assets and liabilities in 2014.

Fair value measurements at the end of the reporting period using Level 1 Level 2 Level 3 Fair value inputs inputs inputs $ $ $ $ Non-financial assets - Land 42,897,500 - 42,897,500 - Leasehold improvements 129,368 - - 129,368 Buildings on freehold land 11,419,350 - 11,419,350 - Other property, plant & equipment 353,189 - - 353,189 Total non-financial assets 54,799,407 - 54,316,850 482,557 Total fair value measurements of assets in the statement of financial 54,799,407 - 54,316,850 482,557 position

Wreck Bay Aboriginal Community Council did not measure any non-financial assets at fair value on a non‑recurring basis as at 30 June 2014. Wreck Bay Aboriginal Community Council has a number of assets and liabilities not measured at fair value in the statement of financial position. The carrying amounts of these assets and liabilities are considered to be a reasonable approximation of their fair value. Fair-value measurements—highest and best use differs from current use for non-financial assets (NFAs) The highest and best use of all non-financial assets are the same as current use. Current use represents highest and best use.

70 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 6B: Valuation Techniques and lnputs for Level 2 and Level 3 Fair Value Measurements Level 2 and 3 fair value measurements - valuation technique and the inputs used for assets and liabilities in 2014.

Category Range Fair value Valuation (Level 2 or Inputs used (weighted $ technique(s) Level 3) average)2 Non-financial assets Land Level 2 42,897,500 Discounted cash Annual lease fee and N/A flow interest rate for lease term

Leasehold Level 3 129,368 Depreciated Cost approach Useful life improvements replacement range 10–20 cost years.

Buildings on Level 2 11,419,350 Market Price per square metre N/A freehold land Comparables

Other property, Level 3 353,189 Depreciated Cost approach Useful life plant & equipment replacement range 2–10 cost years 1. No change in valuation technique occurred during the period. 2. Significant unobservable inputs only. Not applicable for assets or liabilities in the Level 2 category. Recurring and non-recurring Level 3 fair value measurements - valuation process The Council measured the value of the assets at cost price less accumulated depreciation of the assets. The Council completed a stocktake of the assets in March 2014 to determine the future economic benefit expected from the assets and revalued the assets accordingly. Note 6C: Reconciliation for Recurring Level 3 Fair Value Measurements Recurring Level 3 fair value measurements—reconciliation for assets

Non-Financial Assets Leasehold Other property, Total 2014 Improvements 2014 plant & equipment $ $ 2014 $ Opening balance 147,869 484,519 632,388 Total gains/(losses) recognised - (1,392) (1,392) in net cost of services Purchases - 35,315 35,315 Depreciation (18,501) (165,253) (183,754) Closing balance 129,368 353,188 482,556

The Council’s policy for determining when transfers between levels are deemed to have occurred can be found in Note 1.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 71 Wreck Bay Aboriginal Community Council ABN : 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 7: Financial Assets 2014 2013 Note $ $ Note 7A: Cash and Cash Equivalents Cash on hand or on deposit 1,451,134 612,547 Total cash and cash equivalents 1,451,134 612,547 Note 7B: Trade and Other Receivables Goods and services receivable in connection with Related parties 317,581 325,544 External parties 18,983 39,826 Total goods and services receivable 336,564 365,370 Other receivables Interest Receivable - 2,952 Total other receivables - 2,952 Total trade and other receivables (gross) 336,564 368,322 Less impairment allowance Goods and services (4,644) (9,975) Total impairment allowance (4,644) (9,975) Total trade and other receivables (net) 331,920 358,347 All receivables are current assets and are expected to be recovered in no more than 12 months.

Trade and other receivables (gross) are aged as follows: Not overdue 174,291 86,695 Overdue by: – less than 30 days 104,293 222,529 – 30 to 60 days 25,090 2,401 – 60 to 90 days 3,987 17,254 – more than 90 days 28,903 36,492 Total trade and other receivables (gross) 336,564 356,370 Impairment allowance account is aged as follows Not overdue - - Overdue by: – less than 30 days - - – 30 to 60 days - - – 60 to 90 days - - – more than 90 days (4,644) (9,975) Total impairment allowance (4,644) (9,975)

72 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Reconciliation of the Impairment Allowance

Goods and Total services $ $ Movements in relation to 2014 Opening Balance 9,975 9,975 Increase recognised in net cost of service 4,644 4,644 Amounts written off (9,975) (9,975) Closing Balance 4,644 4,644

Goods and Movements in relation to 2013 services Total $ $ Opening Balance 13,221 13,221 Increase recognised in net cost of service 10,224 10,224 Amounts written off (13,470) (13,470) Closing Balance 9,975 9,975

2014 2013 Note $ $ Note 7C: Investments in subsidiary Non-current: Share in Wreck Bay Enterprises Limited - 215,127 (WBEL) (transferred plant & equipment, at cost) - Accumulated Impairment Losses (Note 4H) - (215,127) - - Note 7D: Investments under S.18 of the CAC Act Term Deposit - 519,242

Investments are expected to be recovered in no more than 12 months.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 73 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Note 8: Non-Financial Assets Note 8A: Land and Buildings Land - Community 403 Ha (fair value)* 8,000,000 8,000,000 Land - Booderee National Park (fair value)* 34,897,500 31,175,000 Total Land 42,897,500 39,175,000

Leasehold improvements at fair value 189,970 189,970 Accumulated depreciation (60,602) (42,101) Total leasehold improvements 129,368 147,869

Buildings on freehold land at fair value 11,419,350 11,114,350 Accumulated depreciation Total buildings on freehold land 11,419,350 11,114,350 Total land and buildings 54,446,218 50,437,219

Revaluation increments included $3,722,500 (2013: $1,165,000) for Land - Booderee, $575,738 (2013: $1,882,000) for Buildings on freehold land were credited to the asset revaluation reserve and included in the equity section of the balance sheet; no decrements were expensed (2013: nil) . * Land, community buildings and houses have been revalued by Keith Gibson, valuer Currarong as at 30/06/14 on a fair value basis. Increments and decrements in revaluations have been adjusted a the asset revaluation reserve - see Note 8C. No indicators for impairment were found for land and buildings. No land or buildings were expected to be sold or disposed of within the next 12 months. Note 8B: Property, Plant & Equipment Computer equipment at fair value 49,274 34,887 Accumulated depreciation (34,284) (21,595) Total computer equipment 14,990 13,292

Furniture & fittings at fair value 87,058 82,271 Accumulated depreciation (58,898) (43,425) Total furniture & fittings 28,160 38,846

74 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Plant & Equipment at fair value 321,739 314,966 Accumulated depreciation (178,052) (115,636) Accumulated impairment losses (1,392) - Total plant & equipment 142,295 199,330

Motor vehicles at fair value 429,346 419,976 Accumulated depreciation (261,602) (186,927) Total motor vehicles 167,744 233,049

Total plant property & equipment 353,189 484,517

No property, plant or equipment is expected to be sold or disposed of within the next 12 months.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 75 TOTAL - 4,298,238 35,315 45,649 (1,392) (1,392) 852,102 51,331,422 484,519 50,921,738 353,189 54,799,407 886,025 55,392,845 353,189 54,799,407 (367,583) (409,684) (165,253) (464,826) (532,836) (593,438) plant & plant Total for for Total property, property, equipment Furniture Vehicles Plant & Plant Equipment - (1,392) ------34,887 34,887 314,967 82,271 419,971 13,292 199,331 38,846 233,050 14,387 6,772,787 4 9,369 14,990 142,295 28,160 167,744 49,274 320,347 87,058 429,346 14,990 142,295 28,160 167,744 (21,595) (115,636) (43,425) (186,927) (12,689) (62,416) (15,473) (74,675) (34,284) (178,052) (58,898) (261,602) Computer Computer Equipment - & 10,334 (42,101) (60,602) (299,573) 4,298,238 buildings Total land land Total 50,479,320 50,437,219 54,446,218 54,506,820 54,446,218 - - - Leasehold Leasehold improvements - (42,101) - - (60,602) land freehold freehold Buildings on on Buildings - - 10,334 - (281,072) (18,501) - - Land 3,722,500 575,738 39,175,000 11,114,350 189,970 39,175,000 11,114,350 147,869 42,897,500 11,419,350 129,368 42,897,500 11,419,350 189,970 42,897,500 11,419,350 129,368 Purchase or internally developed internally or Purchase Other Item As at 1 July 2013 July 1 at As value book Gross Accumulated depreciation and and depreciation Accumulated impairment 2013 July 1 at as Total Additions Revaluations and impairment impairment and Revaluations comprehensive other in recognised income Depreciation Disposals Total as at 30 June 2014 June 30 at as Total Total as at 30 June 2014 2014 June 30 at as Total by represented value book Gross Accumulated depreciation and and depreciation Accumulated impairment 2014 June 30 at as Total Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements ended 30th June 2014 the year For 2014 & Equipment Plant of Property, of Opening Balances and Closing 8C: Reconciliation Note

76 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 77 TOTAL - 3,096,979 (7,984) (7,984) 615,718 48,047,302 380,183 47,788,158 265,867 447,445 484,520 50,921,739 852,102 51,331,422 484,519 50,921,738 (235,536) (259,145) (153,546) (402,859) (367,583) (409,684) plant & plant Total for for Total property, property, equipment Furniture Vehicles Plant & Plant Equipment - (4,542) - (3,442) ---- 6,618 78,679 13,992 166,577 28,269 28,269 257,784 68,280 261,386 15,565 178,252 39,221 147,145 13,292 199,330 38,847 233,050 34,887 314,966 82,271 419,977 13,292 199,330 38,846 233,050 (8,891) (53,059) (14,366) (77,230) (12,704) (79,532) (29,059) (114,241) (21,595) (115,636) (43,425) (186,927) Computer Computer Equipment - & 181,578 (23,609) (42,101) (249,313) 3,096,979 buildings Total land land Total 47,431,584 47,407,975 50,437,219 50,479,320 50,437,219 - - Leasehold Leasehold improvements - (23,609) - -101) (42, land freehold freehold Buildings on on Buildings - - 180,842 736 - (230,821) (18,492) - - Land 1,165,000 1,931,979 38,010,000 9,232,350 189,234 38,010,000 9,232,350 165,625 39,175,000 11,114,350 147,869 39,175,000 11,114,350 189,970 39,175,000 11,114,350 147,869 Purchase or internally developed internally or Purchase Item As at 1 July 2012 July 1 at As value book Gross Accumulated depreciation and and depreciation Accumulated impairment 2012 July 1 at as Total Additions Revaluations and impairment impairment and Revaluations comprehensive other in recognised income Depreciation Disposals Total as at 30 June 2013 June 30 at as Total Total as at 30 June 2013 2013 June 30 at as Total by represented value book Gross Accumulated depreciation and and depreciation Accumulated impairment 2013 June 30 at as Total Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements ended 30th June 2014 the year For 2013 & Equipment Plant of Property, of Opening Balances and Closing 8D: Reconciliation Note

76 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 77 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Note 9: Payables Note 9A: Suppliers Rent received in advance (Park) 70,080 34,897 Trade creditors and accruals 132,125 230,038 Total suppliers 202,205 264,936

Suppliers expected to be settled No more than 12 months 202,205 264,936 More than 12 months - - Total suppliers 202,205 264,936

Suppliers in connection with Related parties - - External parties 202,205 264,936 Total suppliers 202,205 264,936

All supplier payables are expected to be settled within 12 months. Settlement was usually made within 30 days.

Note 9B: Other Payables Wages and salaries 44,093 32,294 Superannuation 23,775 25,341 Total other payables 67,868 57,634

Total other payables are expected to be settled in: No more than 12 months 67,868 57,634 Total other payables 67,868 57,634

78 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note $ $ Note 10: Interest Bearing Liabilities Leases Finance Leases 160,483 195,256 Total leases 160,483 195,256

Leases expected to be settled Within one year Minimum lease payments 54,310 73,847 Future finance charges (15,562) (19,537) 38,748 54,310

Between 1 to 5 years Minimum lease payments 134,116 168,889 Future finance charges (12,381) (27,943) 121,735 140,946

Finance leases recognised on the balance sheet 160,483 195,256

A Chattel Mortgage was issued in April 2012 in relation to a Ford Territory and is repayable in monthly instalments beginning April 2012 to April 2016. The interest rate implicit in the loan is 10.49% There were five Chattel Mortgages issued September 2012 to October 2012 which are for five Ford Rangers. They are repayable in monthly instalments beginning in September 2012 to October 2016. The interest rate implicit is from 10.86%-11.09%. There were no contingent rentals. The leases are non-cancellable. Note 11: Provisions Note 11A: Employee Provisions Leave 215,302 184,895 Total employees provisions 215,302 184,895

Employee provisions are expected to be settled in: No more than 12 months 189,887 156,664 More than 12 months 25,415 28,232 Total employees provisions 215,302 184,895

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 79 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

Note 2014 2013 $ $ Note 12: Cash Flow Reconciliation

Reconciliation of cash and cash equivalents as per statement of financial position to cash flow statement

Cash and cash equivalents as per Cash flow statement 1,451,134 612,547 Statement of financial position 1,451,134 612,547 Discrepancy - -

Reconciliation of net cost of services to net cash from/(used by) operating activities

Net cost of services (1,594,615) (1,636,491) Revenue from Government 1,523,828 1,610,642 Adjustments for non-cash items Depreciation 464,826 402,859 Loss or (Gain) on disposal of asset - - Net write-down of non-financial assets 1,392 7,984

Movements in assets and liabilities Assets (lncrease)/decrease in net receivables 26,426 (139,702) (lncrease)/decrease in intercompany loan - 66,255 Liabilities lncrease/(decrease) in payables (62,790) (27,181) lncrease/(decrease) in tax liabilities - - lncrease/(decrease) in employee provisions 40,700 16,786

Net cash from/(used by) operating activities 399,767 301,152

80 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 13: Contingent Assets and Liabilities Claims for damages Guarantees Total Contingent assets or costs 2014 2013 2014 2013 2014 2013 $ $ $ $ $ $ Balance from previous period ------New contingent assets recognised ------Assets realised ------Total contingent assets ------

Contingent liabilities Balance from previous period -- 45,000 - 45,000 - New contingent liabilities -- 25,000 45,000 25,000 45,000 recognised Liabilities realised -- (45,000) - (45,000) - Total contingent liabilities -- 25,000 45,000 25,000 45,000 Net contingent liabilities 25,000 45,000

Quantifiable Contingencies Council is currently a party to A.C.T. Supreme Court proceedings relating to the Aboriginal Land Grant (Jervis Bay Territory) Act, 1986 and By­ laws. It is expected that this matter will be completed by 30 September, 2014. Council is defending claims against it under the Act and, additionally, seeking declarations from the Court. It is estimated that the total legal costs and disbursements in this matter will be in the vicinity of between $60,000–$80,000, with approximately $15,000 and $20,000 payable after 30 June 2014 (2013 nil). The Schedule for Contingencies reports $10,000 of contingent liabilities disclosure in respect to an unfair dismissal case. The amount represents an estimate of the Council’s liability based on an estimate based on precedent in such cases. The Council is defending the claim. Significant Remote Contingencies The entity had no significant remote contingencies. Note 14: Commitments The Council has no commitments in the current or in the immediately preceding reporting periods. 2014 2013 $ $ Note 15: Directors Remuneration The number of non-executive directors of the Council included in these figures are shown below in the relevant remuneration bands: less than $29,999 8 12 Total number of non-executive directors 8 12

Total remuneration received or due and receivable by Directors of the Council 72,588 38,633 Remuneration of executive directors is included in Note 17: Senior Executive Remuneration

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 81 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 16: Related Party Transactions The names of the persons who were directors of Wreck Bay Aboriginal Community Council during the period Annette Brown Beverly Ardler George Brown Jnr Jefferey McLeod Joseph Brown Julie Freeman Leon Brown Tony Carter Aside from the non-executive director remuneration disclosed within Note 15, there were no related party transactions entered into during the year which might reasonably affect any decisions made by the users of these financial statements. 2014 2013 $ $ Note 17: Senior Executive Remuneration

Note 17A: Senior Executive Remuneration Expense for the Reporting Period

Short-term employee benefits: Salary 324,676 343,356 Total short-term employee benefits 324,676 343,356

Post-employment benefits: Superannuation 30,033 28,675 Total post-employment benefits 30,033 28,675

Other long-term benefits Annual leave accrued 24,892 26,126 Long-service leave 8,194 7,936 Total other long-term benefits 33,086 34,062

Total employment benefits 387,795 406,094

Notes: 1. Note 17A is prepared on an accrual basis. 2. Note 17A excludes acting arrangements and part-year service where total remuneration expensed for a senior executive was less than $195,000.

82 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 Note 17B: Average annual reportable remuneration paid to substantive senior executives in 2014 Average annual reportable remuneration paid to substantive senior executives in 2014 Substantive Total Average annual reportable senior Reportable Contributed Reportable reportable remuneration1 executives salary2 superannuation3 allowances4 remuneration No. $ $ $ $ Total remuneration (Including part-time arrangements): less than $195,000 3 108,225 10,011 - 118,236 Total number of substantive 3 senior executives

Average annual reportable remuneration paid to substantive senior executives in 2013 Substantive Reportable Contributed Reportable Total reportable Average annual reportable senior salary2 superannuation3 allowances4 remuneration remuneration1 executives No. $ $ $ $ Total remuneration (including part-time arrangements): less than $195,000 3 114,452 28,675 - 143,127 Total number of substantive 3 senior executives Notes: 1. This table reports substantive executives who received remuneration during the reporting period. Each row is an averaged figure based on headcount for individuals in the band. 2. ‘Reportable salary’ includes the following: a) gross payments (less any bonuses paid, which are separated out and disclosed in the ‘bonus paid’ column); b) reportable fringe benefits (at the net amount prior to ‘grossing up’ for tax purposes); c) reportable employee superannuation contributions; and d) exempt foreign employment income. 3. The ‘contribute superannuation’ amount is the average cost to the entity for the provision of superannuation benefits to substantive senior executives in that reportable remuneration band during the reporting period. 4. ‘Reportable allowances’ are the average actual allowances paid as per the ‘total allowances’ line on individuals’ payment summaries. Note 17C: Other Highly Paid Staff During the reporting period, there were no employees whose salary plus performance bonus were $195,000 or more. 2014 2013 Note 18: Remuneration of Auditors $ $ Financial statement audit services were provided free of charge to the entity by the Australian National Audit Office (ANAO). Fair value of services received Financial statement audit services 30,000 30,000 Total fair value of services received 30,000 30,000 No other services were provided by the ANAO.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 83 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014

2014 2013 Note Note 19: Financial Instruments $ $ 19A: Categories of financial instruments

Financial Assets Loans and receivables Cash and cash equivalents 1,451,134 612,547 Term Deposit - 519,242 Trade and other receivables 331,920 358 ,347 Total loans and receivables 1,783,054 1,490,136 Total financial assets 1,783,054 1,490,136

Financial Liabilities Financial liabilities measured at amortised cost Trade creditors 87,055 185,028 Accrued expenses 45,070 45,010 Leases 160,483 195,256 Rent in Advance (PARK) 70,080 34,897 Total financial liabilities measured at amortised cost 362,688 460,192 Total financial liabilities 362,688 460,192

19B: Net Gains or Losses on Financial Assets Loans and receivables Interest revenue 33,894 39,712 Net gains on loans and receivables 33,894 39,712 Net gains on financial assets 33,894 39,712 There was no interest income from financial assets not at fair value through profit or loss in the year ending 2014 (2013: nil)

19C: Net Gains or Losses on Financial Liabilities

Financial liabilities measured at amortised cost Interest expense 19,537 23,224 Net losses on financial liabilities measured amortised cost 19,537 23,224 Net losses from financial liabilities 19,537 23,224 There was no interest expense from financial liabilities not at fair value through profit or loss in the year ending 2014 (2013: nil)

84 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 19D: Fair value of Financial Instruments Carrying Fair Value Carrying Fair Value FINANCIAL LIABILITIES amount 2014 2014 amount 2013 2013 Financial Liabilities Leases 160,483 160,483 195,256 195,256 Total financial liabilities 160,483 160,483 195,256 195,256 19E: Credit Risk The maximum exposure to credit risk is the risk that arises from potential default of a debtor. This amount is equal to the total amount for trade receivables ( 2014: $336,564 and 2013: $365,370). Wreck Bay Aboriginal Community Council has assessed the risk of the default on payment and has allocated $4,644 in 2014 (2013: $9,975) to an impairment allowance account. The Council manages its credit risk by undertaking background and credit checks prior to allowing a debtor relationship. In addition, it has policies and procedures that guide employees debt recovery techniques that are to be applied. Wreck Bay Aboriginal Community Council has no collateral to mitigate against credit risk. Credit quality of financial instruments not past due or individually determined as impaired

Not past due Not past due Past due or Past due or nor impaired nor impaired impaired impaired 2014 2013 2014 2013 $ $ $ $ Receivables for goods and services 174,291 86,695 162,273 278,676 Total 174,291 86,695 162,273 278,676 Ageing of financial assets that are past due but not impaired in 2014 0 to 30 31 to 60 61 to 90 90+ Total days days days days $ $ $ $ $ Receivables for goods and services 104,293 25,090 3,987 24,259 157,629 Total 104,293 25,090 3,987 24,259 157,629 Ageing of financial assets that are past due but not impaired for 2013 0 to 30 31 to 60 61 to 90 90+ Total days days days days $ $ $ $ $ Receivables for goods and services 222,529 2,401 17,254 26,517 268 ,701 Total 222,529 2,401 17,254 26,517 268,701 Loans and receivables for goods and services amounting to 2014 $4,644 (2013: $9,975) have been individually assessed at 30th June 2014 as impaired.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 85 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 19F: Liquidity Risk Wreck Bay Aboriginal Community Council’s financial liabilities were payables, finance leases and other interest and non-interest bearing liabilities. The exposure to liquidity risk is based on the notion that the Council will encounter difficulty in meeting its obligations associated with financial liabilities. This is highly unlikely due to Government funding and internal policies and procedures put in place to ensure there are appropriate resources to meet its financial liabilities. Maturities for non-derivative financial liabilities in 2014

On Within 1 1 to 2 2 to 5 > 5 Years Total Demand Year Years Years $ $ $ $ $ $ Trade creditors - 132,125 - - 132,125 Accrued expenses - 0 - - 0 Borrowings - 38,748 55,121 66,614 - 160,483 Rent in Advance (PARK) - 70,080 - - 70,080 Total - 286,023 55,121 66,614 - 407,758

Maturities for non-derivative financial liabilities in 2013

On Demand Within 1 1 to 2 Years 2 to 5 Years > 5 Years Total $ Year $ $ $ $ $ Trade creditors - 185,028 - - 185,028 Accrued expenses - 45,010 - - 45,010 Borrowings - 34,773 38,748 121,735 - 195,256 Rent in Advance (PARK) - 34,897 - - 34,897 Total - 319,246 140,946 140,946 - 460,192

Wreck Bay Aboriginal Community Council is funded by the Australian Government. The Council manages its budgeted funds to ensure it has adequate funds to meet payments as they fall due. In addition, Council has policies in place to ensure timely payment are made when due and has no past experience of default. The Council had no derivative financial liabilities in either 2014 or 2013.

86 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements For the year ended 30th June 2014 19G: Market Risk Wreck Bay Aboriginal Community Council Limited holds basic financial instruments that did not expose the entity to certain market risks, such as ‘currency risk’ and ‘other price risk’. Interest rate risk The only interest-bearing inteams on the statement of financial position were the ‘loans from Government’, ‘finance leases’ and ‘other interest bearing liabilities’. All bear interest at a fixed interest rate and their values did not fluctuate due to changes in the market interest rate. Note 20: Financial Assets Reconciliation

2014 2013 $ $ Total financial assets as per statement of financial position 1,783,054 1,490,136

Total financial assets per financial instruments note 1,783,054 1,490,136 Note 21: Reporting of Outcomes Council uses an Activity Based Costing System to determine the attribution of its shared items. The system was based on a time and motion study for corporate activities conducted in the year 2009 for the 2009–10 budget. An update of the time and motion study was concluded for the 2009–10 budget. The basis of the attribution table below is consistent with the basis used for the budget. Note 21A: Net Cost of Outcome Delivery Outcome 1 Outcome 2 Total 2014 2013 2014 2013 2014 2013 Departmental $ $ $ $ $ $ Expenses 2,343,655 2,290,071 1,595,335 1,797,451 3,938,990 4,087,522 Own-Source Income 804,811 684,771 1,539,564 1,774,449 2,344,375 2,459,220 Net cost of outcome 1,538,844 1,605,300 55,771 23,002 1,594,614 1,628,302 delivery

Outcomes 1 and 2 are described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating the actual budget outcome.

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 87 800 (207) 87,144 23,224 39,712 670,441 106,834 402,859 521,556 $ 2,275,673 4,087,525 2,418,710 1,610,642 4,069,863 2013 2013 - Total 1,392 99,024 96,785 19,537 33,894 487,884 464,826 486,170 $ 2,283,372 3,938,990 2,310,483 1,523,828 3,868,205 2014 2014 - - - 800 (207) 19,219 85,411 18,791 961,358 484,866 228,013 $ 1,797,451 1,774,449 1,775,249 2013 2013 - - - - Outcome 2 Outcome 1,256 22,761 15,887 62,296 991,960 394,026 107,148 $ 1,595,335 1,539,564 1,539,564 2014 2014 - - 4,433 67,925 39,712 185,575 106,834 317,448 293,543 644,259 $ 1,314,315 2,290,074 1,610,642 2,294,612 2013 2013 - 136 Outcome 1 Outcome 3,650 93,858 76,263 96,785 33,894 357,678 423,873 770,917 $ 1,291,412 2,343,655 1,523,828 2,328,639 2014 2014 Employee benefits Employee Supplier expenses Supplier Occupancy expenses Occupancy Community grants Community Depreciation expense Depreciation Finance Costs Finance Write down and impairment of assets of impairment and down Write Other expenses Other Rendering of services of Rendering Interest Other Income Other Revenues from Government from Revenues Expenses: Total Income: Total Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements ended 30th June 2014 the year For Outcomes and Liabilities by Assets Income, 21B: Majorof Expenses, Classes Note

88 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 89 57,634 612,547 358,347 519,242 251,469 233,049 184,895 264,934 195,256 702,720 $ 50,437,219 52,411,873 2013 2013 - 0 Total 67,868 331,920 353,189 215,302 202,205 160,483 645,859 $ 1,451,134 2014 2014 54,446,218 56,582,461 - - - - - 143,363 141,479 157,351 179,442 621,635 104,747 104,747 $ 2013 2013 - - - - - Outcome 2 Outcome 28,186 28,186 282,137 211,128 117,695 127,923 738,883 $ 2014 2014 94,118 53,607 57,634 469,184 216,868 519,242 184,895 160,187 195,256 597,973 $ 50,437,219 51,790,238 2013 2013 - Outcome 1 Outcome 67,868 120,792 235,494 215,302 174,019 160,483 617,673 $ (127,923) 1,168,997 2014 2014 54,446,218 55,843,578 Cash Receivables Investments Land & Buildings & Land Infrastructure, plant & equipment & plant Infrastructure, Vehicles Employees Suppliers Other Payables Other Borrowings Assets Total Liabilities Total Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements ended 30th June 2014 the year For continued Outcomes and Liabilities by Assets Income, 21B: Majorof Expenses, Classes Note Outcomes 1 and 2 are described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating actual Budget outcome. Budget actual calculating in eliminated are that costs intra-government include shown costs Net 1.1. Note in described are 2 and 1 Outcomes

88 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 89 Compliance Index

Requirement Reference Pages

Approval by Directors Commonwealth Authorities iii, 53 (Annual Reporting) Orders 2011, Clause 6

Details of exemptions granted by Commonwealth Authorities 36 Minister for Finance in regard to (Annual Reporting) Orders 2011, reporting requirements Clause 7

Enabling legislation Commonwealth Authorities 3, 8 (Annual Reporting) Orders 2011, Clause 10

Responsible Minister Commonwealth Authorities 8, 36 (Annual Reporting) Orders 2011, Clause 11

Ministerial Directions Commonwealth Authorities 36 (Annual Reporting) Orders 2011, Clause 12

General Policy Orders Commonwealth Authorities 36 (Annual Reporting) Orders 2011, Clause 12

Work Health and Safety Commonwealth Authorities 37–40 (Annual Reporting) Orders 2011, Clause 12

Advertising and Market Research Commonwealth Authorities None to report (Annual Reporting) Orders 2011, Clause 12

Disability Reporting Mechanisms Commonwealth Authorities 38 (Annual) Reporting) Orders 2011, Clause 12

Ecologically sustainable development Commonwealth Authorities 39 and environmental performance (Annual Reporting) Orders 2011, Clause 12

Information about Directors Commonwealth Authorities 17–20 (Annual Reporting) Orders 2011, Clause 13

90 Wreck Bay Aboriginal Community Council Annual Report 2013–2014 Requirement Reference Pages

Organisational Structure Commonwealth Authorities 33 (Annual Reporting) Orders 2011, Clause 14

Board Committees and their main Commonwealth Authorities 23–24, 36–37, responsibilities (Annual Reporting) Orders 2011, 43 Clause 14

Education and performance review Commonwealth Authorities 36–37 processes; and ethics and risk (Annual Reporting) Orders 2011, management policies Clause 14

Significant events under Section 15 of Commonwealth Authorities 32 the CAC Act (Annual Reporting) Orders 2011, Clause 16(a)

Operational and Financial results Commonwealth Authorities 44–45, 51–88 (Annual Reporting) Orders 2011, Clause 16(b)

Key changes to the authority’s state of Commonwealth Authorities 23–32 affairs or principal activities (Annual Reporting) Orders 2011, Clause 16(c)

Amendments to authority’s enabling Commonwealth Authorities 36 legislation (Annual Reporting) Orders 2011, Clause 16(d)

Significant judicial or administrative Commonwealth Companies 37 tribunal decisions (Annual Reporting) Orders 2011, Clause 17(a)

Reports made about the authority Commonwealth Authorities 37, 41 (Annual Reporting) Orders 2011, Clause 17(b)

Obtaining information from Commonwealth Authorities 44–49 subsidiaries (Annual Reporting) Orders 2011, Clause 18

Indemnities and insurance premiums Commonwealth Authorities 37 for officers (Annual Reporting) Orders 2011, Clause 19

Related Entity Transactions 82

Wreck Bay Aboriginal Community Council Annual Report 2013–2014 91