CENTRAL MURRAY Regional Waste Management Group
ANNUAL REPORT
Year Ending 30th June 2010
1 Annual Report 2009/2010
Central Murray Regional Waste Management Group
ANNUAL REPORT 2009/2010
Member Councils
¾ Buloke Shire Council ¾ Gannawarra Shire Council ¾ Loddon Shire Council ¾ Swan Hill Rural City Council ¾ Wakool Shire Council
Central Murray Staff
¾ Karen Fazzani – Executive Officer ¾ Suzie Deason – Regional Education Officer ¾ Donna Wardlaw – Regional Education Officer - (Currently on Maternity Leave)
© State of Victoria, Central Murray Regional Waste Management Group 2010 This publication is copyright. No part may be reproduced by any process except in accordance with the provisions of the Copyright Act 1968.
2 Annual Report 2009/2010
Chairperson’s Report
It is with pleasure I present my Chairperson’s report for 2009/2010.
It has been a very successful year again, thanks to the excellent work of Karen our Executive Officer and Donna and Suzie our Education Officers. When Donna went on maternity leave in December Suzie Deason took over. It was a seamless transition, thanks to the excellent co-operation of Donna and Suzie.
Suzie has been a very valuable addition and I commend her for her interest and co-operation and her willingness to finish off some of Donnas’ projects and start some of her own.
The success can also be attributed to our tremendous Advisory Members, who obviously see their responsibility as far more than just a job.
The Review of Regional Waste Management Groups continued, with many hours of discussion and trips to Melbourne.
I would like to commend everybody for the camaraderie, the willingness to co-operate with each other, the exchange of ideas and in general the keen desire to achieve towards zero waste targets.
Some of the major projects that CMRWMG rolled out included:
• Don’t be a Ronnie a joint project with Bendigo City Council and Calder RWMG • Foodwise with 8 schools and their communities • Plasback Silage Wrap project • Stop a Litterer – joint project with the South West, Desert Fringe, Grampians and Mildura Regional Waste Management Groups promoting the Litter Report Line • Successful in three Towards Zero Waste Grants; o Loddon Green Waste not Going to Waste (Green Waste Shredder) o Reuse and Recover (expansion of Swan Hill Reuse Centre and the creation of two new reuse centres in Gannawarra) o Recycling in the Street (public place recycling project in Swan Hill and Gannawarra, also recycling bin lid changeover in Buloke Shire) • Have investigated organics; o With the group having a tour of the Shepparton Composting Facility. o EO and I attended the Waste Diversion Organics Solutions for the CPRS seminar in NSW o We have engaged a consultant to establish data and look at end markets for organics in the Central Murray region. • Some of the guest speakers at the Group Meetings were; – Orbitas, Mawsons, Ausplaztik and drumMUSTER
We currently have market solutions for plastics, E-Waste, metal, cardboard/paper, oil, silage wrap and also have new plans in progress for reuse and improved recycling areas to be established at some of our sites.
3 Annual Report 2009/2010
4 Annual Report 2009/2010
Regional Achievements 2009/2010
Implementation of the Regional Waste Management Plan
Offset carbon emissions for CMRWMG vehicles, energy and waste usage
Gold Waste Wise Certification achieved by East Wimmera Health Service
Continued E-Waste Recycling program at 17 sites in the region
Revised and adopted a 3 Year Business Plan with an Action Plan for 2010/2011
Updated and adopted the Regional Education Plan incorporating communication activities
Active participant of the Murray River Litter Taskforce
Awarded Environmental Festival for Schools Grants to eight schools for environmental works
Continued to support Waste Wise organisations and interested schools to minimise waste
Promoted Don’t be a Ronnie Campaign
Initiated Foodwise program in eight schools and their communities
Co-ordinated Western Victoria Stop a Litterer joint project
Participated in the Get it Sorted Transfer Station Campaign
Monitored on-going regional scrap metal collection service ( 422 tonnes collected)
Promotion of Waste Oil Collection Facilities (2,600 litres collected)
87,624 drums were diverted from landfill through the drumMUSTER farm chemical container collection program for 2009/10, with 83,858 in 2008/2009 83,858 and 81,378 in 2007/2008
Partner in the Blinky Bulb campaign with over 800 fluorescent tubes collected from the region
Produced three Regional Newsletters and distributed newsletter for Landfill Operators
Promoted and utilised Mobile Waste and Litter Education Centre, Waste Wise Events Trailer and Mobile Billboard
Continued strong partnerships with like minded organisations and the community
Established relationships with local media including regular columns in 7 local newspapers, regular press releases, radio interviews and announcements
Maintained and revamped Central Murray Regional Waste Management Group website (www.cmrwmg.com.au)
5 Annual Report 2009/2010
Executive Officers Report
The 2009/2010 year has seen the Central Murray Regional Waste Management Group (Central Murray RWMG) implement a variety projects and campaigns across the region towards our goals. We have endeavoured to strengthen our relationships with key stakeholders and other like minded organisations to achieve our objectives.
A highlight of the year for me was the participation in the Steering Committee of the Swan Hill Eco Demonstration Centre which now has a 9 star rating. We rolled out a number of inspirational cross regional joint projects including “Blinky Bulb”, Get it Sorted campaign, Don’t be a Ronnie and Stop a Litterer. The Region was successful with three Sustainability Victoria’s Towards Zero Waste grant applications on public place recycling, bin lead replacement, reuse centres and a green waste shredder. Two new Transfer Stations were established at Dingee and Goodnight replacing closed landfills.
I would like to acknowledge the efforts of Donna Wardlaw our Regional Education Officer who is currently on Maternity Leave and her able replacement Suzie Deason. Both have worked tirelessly and professionally with our Member Councils, organisations, hospitals and schools to minimise waste and increase recycling. The recertification of Waste Wise organisations and the implementation of the Foodwise project in eight schools and their communities were great successes along with the Loddon Shire Caravan Park program.
The Group rotated its meetings around the region with the Central Murray RWMG Audit Committee meeting four times during the year. A presentation was made to each Member Council providing an update on the Central Murray RWMG’s activities.
At an operational level, the Central Murray RWMG continued to co-ordinate the collection of data for the Region, with Member Councils and contractors contributing to the quarterly standardised data collection program.
On behalf of the Group I attended various workshops, seminars and conferences pertaining to waste management including Association Meetings, Cluster Meetings, and Waste Diversion Organics Solutions for CPRS Conference in NSW, Waste to Energy Forums, Murray River Waste Management Meetings, Non-Metro RWMG Review sessions and Business Planning Session. I also toured and visited landfills and transfer stations throughout the Region.
Our diversion of 36% was lower than our expected target. A positive is that our recycling figures are steady despite our waste generation increasing for the region.
I would like to take this opportunity to extend my sincere thanks and appreciation to Neville as Chair for his continued confidence and faith in me, also the Directors, Member Council Officers and the Regional Education Officers of the Central Murray Regional Waste Management Group for their on-going support and assistance. Donna and Suzie’s dedication and enthusiasm to their positions coupled with the terrific results they have achieved this year is also acknowledged.
I am looking forward to the challenges 2010/2011 will bring in particular the recommendations of the Non-Metro RWMG review and anticipate continued positive results as we implement the Regional Waste Management Plan with the strong support of our Member Councils, the community and like minded organisations.
Karen Fazzani, Executive Officer Central Murray Regional Waste Management Group
6 Annual Report 2009/2010
Regional Education Officer (REO) Report
Congratulations must go to all of the organisations, particularly those in the Healthcare Sector that committed to continual improvement through the Waste Wise program! East Wimmera Health Service’s outstanding Waste Wise achievements were rewarded with Gold Certification and are the first healthcare organisation in our region to reach this level and only the third in the state. This certification was the final for the Waste Wise program for schools, government and organisations, with the new ResourceSmart program taking over which will be implemented by Sustainability Victoria in the coming months.
The launch of our “Don’t be a Ronnie!” in partnership with the City of Greater Bendigo and Calder RWMG was a significant highlight for the year to encourage residents to recycle right and reduce contamination. The other exceptional project for 2009/10 was the roll out of the Foodwise campaign in schools across the region to reduce the estimated 30% of food waste that is in household bins.
Sustainable Communities Program The Waste Wise fortnightly column continued to be a regular focus in 8 regional newspapers and in addition to the column, 25 media releases were issued during the year promoting the Group’s key messages and activities. The Don’t be a Ronnie! and Get it Sorted! campaigns continued the use of television and radio promotion with two months of commercial advertising running across the region and Bendigo viewing area.
The Group’s Mobile Education Trailer was used at the Wycheproof Great Grain Festival in March in partnership with Wimmera Mallee Waste. The Group’s billboard trailer was utilised as a part of the Don’t be a Ronnie! project and was on display across the region for 2 months. Community presentations were provided to the Donald Probus Club and Wedderburn Conservation Management Network.
The CMRWMG Update newsletter was produced three times during the year – August, December and May and distributed to stakeholders across the region and beyond. The WOW newsletter for transfer station and landfill operators was also distributed quarterly.
The Group’s website www.cmrwmg.com.au was kept updated with new information to reflect the expanding activities of the organisation.
Don’t be a Ronnie! Campaign The Don’t be a Ronnie! campaign was launched on the 17th January 2010 in partnership with Calder RWMG and City of Greater Bendigo, supported by Ellwaste and Wimmera Mallee Waste. The campaign involved 6 weeks of television advertising and 4 weeks of radio advertising across Swan Hill and Bendigo viewing areas, 3 fortnightly columns in 6 newspapers as well as a feature article that appeared in The Swan Hill Guardian. The City of Greater Bendigo council complemented the campaign by funding feature articles and providing information in their weekly council column in the Bendigo Advertiser.
Information was distributed to fourteen community newsletters in the Central Murray and a Rubbish Ronnie fridge magnet was supplied at all memberWimmera council Mallee Waste’s Graham office front desks. The magnet was also circulated at the Wycheproof Nuske with Recycle Annie at the Wycheproof Great Grain Festival Great Grain Festival with the Recycle Annie cut out figure encouraging residents to recycle right.
7 Annual Report 2009/2010
Rubbish Ronnie and Recycle Annie feature on the CMRWMG and council websites and will continue to be used through a variety of education campaigns including the current Towards Zero Waste grants to assist residents to recycle correctly.
Get It Sorted! State-wide Campaign Central Murray RWMG participated in the state-wide Get it Sorted Campaign which was launched in October 2009. Donna was a lead figure on the state steering committee and assisted with designing promotional materials. These included a Resource Kit, high visibility Get It Sorted! vests for site operators, gate signage, bumper stickers and an information brochure with a fridge magnet. Site operators also conducted surveys of the sorting levels of loads. The campaign was extensively promoted through the region’s newspapers, TV and radio ads as well as information on the groups and member shire websites.
Foodwise in the Central Murray Campaign
The Foodwise in Central Murray campaign was delivered in the first half of 2010 to 8 schools across the region. The campaign was aimed at raising awareness and understanding in students and their families about the large amount of food that is wasted in the home every day in Victoria.
Suzie visited each school and delivered an interactive session to encourage students to think about where food waste ends up and what they can do to reduce it.
A series of food saving hints were provided to schools for inclusion in newsletters and the CMRWMG fortnightly column was also used to promote the campaign. There were 600 family packs sent home with a Be Foodwise 2010 calendar packed full of food saving hints, shopping list and fridge magnet with sustainable shopping messages, a bookmark with lettuce seed and an entry form for the Foodwise competition to win $120 worth of Tupperware containers. Families were encouraged to send in their best food saving tips to go into the running for the Tupperware prize and winners were promoted through local media and school newsletters. It also provided an opportunity for Suzie to make herself known to the schools and assist with their waste minimisation activities.
Plastic Bag Free Towns Quambatook, Murrabit and Sea Lake celebrated 3 years of being Plastic Bag Free. A presentation of a recognition certificate to each trader took place by the CMRWMG Executive Officer and local councillors. More re-useable bags were supplied to community resource centres and traders. These celebrations provided an invaluable opportunity to meet with new traders in the towns that were not part of the original campaign and reinforce the town’s achievements in being plastic bag free which were then promoted through local newspapers.
Living Green in Gannawarra and Surrounds Both REO’s participated in the Living Green in Gannawarra and Surrounds project and attended 2 steering committee meetings as well as Program Logic and Evaluation Workshops. Donna contributed to the drafting of the education budget, research and planning for the waste workshop as well as providing an induction for the appointed Project Officer. The CMRWMG withdrew from the project and steering committee in April 2010.
Blinky Bulb The CMRWMG participated in the Blinky Bulb recycling project and collected over 800 fluorescent tubes which were delivered to the permanent Detox Your Home site in Ballarat. There are 16 collection sites across the Central Murray region.
8 Annual Report 2009/2010
Sustainable Program for Change Businesses The CMRWMG has continued to work closely with the Healthcare Sector and would like to congratulate East Wimmera Health Service for being the first in the region and third in the state to achieve Waste Wise Gold Level. An outstanding effort by all involved!
The Group also certified the Cohuna Hospital, Northern Times and the Sunraysia TAFE at Silver Level and welcomed Kerang District Health to the Waste Wise program and certified them East Wimmera Health Services’ Gold Certificate Presentation at Bronze Level. with directors, board members and representatives from Central Murray and Grampians RWMG Schools
The CMRWMG has continued to support school’s waste minimisation activities across the region. Tyrrell College and Toolyebuc Central were recognised for their outstanding sustainability practices.
A REDUCE, REUSE, RECYCLE presentation was given to 70 students at the Swan Hill Primary School. Swan Hill Son Centre Christian School have introduced Rubbish Rangers who have been auditing the existing recycling systems and educating other student. Rubbish Rangers from Swan Hill Son Centre Christian School checking their food scraps system. The Central Murray Environment Festivals did not run this year due to lack of staff available from the Group’s natural resource partners. An Environmental Grants funding round was made available to schools that had participated in previous festivals. There were 8 successful schools that were awarded $370 each to fund sustainable projects including nest box installation, vegetable garden upgrades and revegetation.
Local Government The CMRWMG continued to support member councils and assisted Buloke Shire in preparing its Butt Litter Report. The Loddon Shire introduced recycling into its caravan parks and the CMRWMG provided supporting education materials and twin bins to the parks to assist to promote the change to park users.
The Group contributed to the 3 successful Towards Zero Waste projects from Sustainability Victoria – Recover and Reuse, Recycling in the Streets and Green Waste not going to Waste. The REO has assisted with the delivery of the education components of each.
Events The Waste Wise events trailer was used at 8 events across the region including the Loddon Powercor Business and Tourism Awards and Inglewood Women on Farms Gathering.
Litter Prevention
Through EPA Victoria, the CMRWMG along with partners the Waste Reduction Group, Desert Fringe RWMG, Grampians RWMG and Mildura RWMG received funding to deliver “Stop A Litterer in Western Victoria” – a litter prevention program designed to promote the use of the EPA Litter Report Line 1800 LITTER. There were 25 Stop a Litterer display units distributed across the region in participating supermarkets, council offices, petrol stations and Swan Hill Pioneer Settlement as well as promotion through local media. These units contained free promotional material to visitors and residents including litter report forms, key-rings, biodegradable car litter packs and air-fresheners promoting the 1800 LITTER report line.
Suzie Deason Regional Eduation Officer Central Murray Regional Waste Management Group
9 Annual Report 2009/2010
DISCLOSURE INDEX
The 2009/10 Annual Report for the Central Murray RWMG is prepared in accordance with all relevant Victorian legislation. This index has been prepared to facilitate the identification of the authorities’ compliance with statutory requirements.
Clause Disclosure Page Report of Operations Charter & purpose FRD22B Manner of establishment and Relevant Minister 11 FRD22B Objectives, functions, powers and duties 11 FRD22B Nature and range of services provided 12 Management & structure FRD22B Names of board members (major committees – objectives and achievements) 12-15 FRD22B Chart setting out organisational structure 16 FRD22B Workforce data 17 FRD22B Merit and Equity 17 FRD22B Application and operation of FOI Act 1982 28 Financial and other information FRD22B Five year summary of the financial results 27 FRD22B Significant changes in financial position during the year 27 FRD22B Operational & budgetary objectives for the year and performance against those objectives 17-26 FRD22B Major changes or factors affecting performance 6 FRD22B Subsequent events which will affect operations in future years 27 & 45 FRD22B Consultancies > $100,000 27 FRD22B Consultancies – total No. and cost < $100,000 27 FRD12A Disclosure of major contracts 28 FRD22B Compliance with building and maintenance provisions of Building Act 1993 28 FRD22B Statement on implementation and compliance with National Competition Policy 29 FRD22B A statement of Occupational Health and Safety (OHS) matters 29 FRD22B Application and operation of the Whistleblowers Protection Act 2001 28 FRD24C Reporting of Office-based environmental impacts 30 FRD25B Victorian Industry Participation Policy Act 2003 28 FRD22B Statement that information listed in Part 9.1.3 (iv) is available on request 25 FRD10 Disclosure Index 10 Cultural Diversity 31 Information Privacy 31 Financial Statements Preparation SD 4.( c) Statement of preparation on an accrual basis 37 SD 4.2( c) Statement of compliance with Australian Accounting Standards & authoritative pronouncements 37 SD 4.2( c) Statement of compliance with accounting policies issued by the Minister for Finance 37 Statement of Comprehensive Income SD 4.2(b) Statement of Comprehensive Income 33 SD 4.2(b) Operating revenue by class 33 SD 4.2(b) Depreciation 33 & 43 SD 4.2(b) Bad and doubtful debts 39 SD 4.2(b) Auditor-General’s fees 43 Balance Sheet SD 4.2(b) Balance Sheet for the year 34 Assets SD 4.2(b) Cash at bank or in hand 43 SD 4.2(b) Receivables, including trade debtors, loans and other debtors 43 SD 4.2(b) Other assets, including prepayments 37-39 SD 4.2(b) Property, plant & equipment 34 & 43 Liabilities SD 4.2(b) Trade and other creditors 34 & 44 SD 4.2(b) Provisions, including employee benefits 34 & 44 Equity SD 4.2(b) Reserves (Retained surplus) 34 Cash Flow Statement SD 4.2(b) Cash Flow Statement for the year 36 Notes to the financial statements FRD9A Notes to Financial Statements 37-42 FRD13 Government grants received or receivable and source 34-37 FRD23A Employee superannuation funds 41 Transactions with responsible persons and their related parties 46 FRD21A Responsible person and executive officer disclosure 45 SD 4.2(a) Statement of Changes in Equity 35 SD 4.2(j) Accountable officer’s declaration 50 SD 4.5.5 Attestation on Risk Management 32
10 Annual Report 2009/2010
REPORT OF OPERATIONS
Establishment and Responsible Minister
The Central Murray Regional Waste Management Group (Central Murray RWMG) is a State Statutory Agency, established pursuant to the Environment Protection Act 1970 (the Act) and has the powers conferred by Section 50H of the Act. The Group is accountable to the Hon. Gavin Jennings MLC, Minister for Environment and Climate Change.
Objectives, Functions, Powers and Duties
In partnership with its member municipalities the Central Murray RWMG develops regional plans to give effect to state-wide policies, strategies and programs at a local level.
Central Murray RWMG’s members play a key role in the provision of infrastructure and community programs, and to implement regional plans focused on municipal waste management, developed by the group. In their municipal waste planning and management role, Central Murray RWMG’s members add value to regional initiatives through contracting, service delivery, and provision of infrastructure and facilities. They also assist Central Murray RWMG to deliver education programs through events, schools and organisations in local communities.
Through a comprehensive business planning process, commencing in May 2005, Central Murray RWMG adopted a vision, mission and set of values that were incorporated into its objectives and program areas for 2009/10.
Central Murray RWMG’s functions, according to section 50H of the Environment Protection Act 1970, are: (a) to plan for the management of municipal waste in its region, working in partnership with the councils in its region; and (b) to co-ordinate the activities of its members in its region to give effect in its region to State policies, strategies and programs relating to waste; and (c) to facilitate and foster best practices in waste management. (1A) In carrying out its functions a regional waste management group is— (a) to plan for municipal waste management in its region including— (i) preparing and keeping up to date a regional waste management plan; (ii) implementing and promoting the plan; (iii)setting performance targets for municipal waste reduction programs; developing, implementing, supporting and promoting municipal waste reduction and recycling programs; (b) to co-ordinate the waste management activities of its members including— (i) introducing measures that lead to conformity of standards for waste reduction, waste management and litter prevention and control between its members; (ii)investigating and advising on landfill disposal costs and charges in the region; (iii)encouraging the training of staff involved in municipal waste management; (c) to promote, commission and undertake research into waste management; (d) to advise its members on best practices in municipal waste management; (e) to promote improved waste management technologies; (f) to promote and co-ordinate relevant community education in its region; (g) to mediate disputes between its members. (2) A regional waste management group may do anything that is necessary or convenient to enable it to perform its functions.
11 Annual Report 2009/2010
Environmental Management Reports
Central Murray RWMG prepares and implements environmental (waste management) plans and reports, as part of its core functions and statutory obligations. In doing so the Central Murray RWMG works in partnership with other Government Agencies to promote and to maintain the principals of sustainability.
Central Murray RWMG articulates its long-term strategic position on the environment through the regional waste management plan, which is implemented through the business plan and reported on through this annual report.
More specifically Central Murray RWMG operates in partnership with the Environment Protection Authority, Sustainability Victoria and local authorities to implement state policies and strategies, relating to solid waste management and resource efficiency, in a regional and local setting.
Vision
Our vision is to work with communities and industries to achieve sustainable waste management in an environmentally responsible manner.
Nature and Range of Services
The Central Murray RWMG develops and applies regional strategies and initiatives in the context of State policy, through the State’s regional waste management framework under the Environmental Protection Act 1970. As such Central Murray RWMG plans for waste management at a regional level and facilitates and fosters best practice in waste management within the Central Murray Region, comprising the member municipalities of Buloke, Gannawarra, Loddon, Swan Hill and Wakool Shires.
Communities serviced by the Central Murray RWMG include:
Buloke Shire Council Gannawarra Shire Council Loddon Shire Council Swan Hill Rural City Council Shire of Wakool (NSW)
Board Membership
Directors of the Central Murray Regional Waste Management Group are:
Leo Tellefson Buloke Shire Council (09/04/03 to 30/06/10) Neville Goulding, Chairperson Gannawarra Shire Council (07/05/03 to 30/06/10) Geoff Curnow Loddon Shire Council (15/12/2008 to 20/06/10) David Quayle Swan Hill Rural City Council (01/01/05 to 30/06/10) Shirley Hunter Wakool Shire Council (24/09/08 to 14/09/09) Neil Gorey Wakool Shire Council (14/09/2009 to 30/06/10) Karen Fazzani (Executive Officer)
Board Members are required to operate in the best interests of the Central Murray RWMG as a whole rather than in a representative capacity for any stakeholders or customer groups.
12 Annual Report 2009/2010
Central Murray Waste Management Region
# Ro b i n v a l e
# Bo u n d a r y B e nd
#W e me n
An n u e ll o # # Ko o l oo n o n g
#G o o d n i gh t
Ma n a ng a t a n g To o l e yb u c # # Pi an g il # #C o c a m b a Wo o d W o o d # Mo u la m e i n # # Ch i n k ap o o k Ko r a l e i gh # # Ny a h W e s t # Ny a h Be v e rf o r d Ch i l l in go l l a h # # Na n d a l y # Wo o r in e n So u t h #
Mu r r a y D ow n s #W a i t c h i e Sw a n Hi l l # #
# Burraboi Ul ti m a La k e B o g a Se a L a k e # # # Go s c h e n Be n j e ro o p # # # Tr e s c o # Wa k o o l Mu r r a b i t My s t i c Pa rk # #
#B e r r i w il lo c k Ba r h am La l be r t # # Cu l g o a # Ke r a n g # Wa t ch up g a # Co h u n a Cu r y o # Nu l la w i l Qu a m b a t o o k # # # Tr a g o w e l #
Oa kv a l e # Ma c o rn a # Gr e dg w i n # Bi r c h i p #
Wy ch e p r o o f Py r am i d H i l l Pa t h o # # Bo o r t # Wa t c h em # #C o r a c k Ea s t
Mi ti am o Ch a r l t o n # # Bo r u n g #
Ko r o n g Va l e Do n a l d # # Di ng e e # We d d er b u r n Se r p e n t i n e # #
In g l e w o o d # # Br i d g e w a t e r
Ll an e l l y # # Ne w b r i dg e # Rural City of Swan Hill Ta r n a g u l la # La a n e c o o r i e
# Shire of Buloke Ed d i n g t o n Shire of Gannawarra Shire of Loddon Shire of Wakool
13 Annual Report 2009/2010
Meeting Attendance
Management Committee Meetings
The Central Murray Regional Waste Management Group constitution requires the Management Committee to meet at least once every 3 months. During 2009/2010 the Management Committee met as follows:
• Monday 14th September 2009 at Barham • Monday 16th November 2009 at Donald • Monday 15th February 2010 at Kerang • Monday 10th May 2010 Business Plan/Action Plan/RWMG Review at Kerang • Monday 21st June 2010 at Swan Hill (AGM)
Meeting Attendance Attended Held Director Leo Tellefson 4 5 Director Neville Goulding 5 5 Director Geoff Curnow 5 5 Director David Quayle 5 5 Director Shirley Hunter/Neil Gorey 4 5
The Management Committee Meetings also incorporate the Advisory Committee which dealt with specific issues referred from the Management Committee.
Directors’ Roles
Central Murray RWMG Directors undertake a number of responsibilities including:
(i) approving, where appropriate, Group policies and other recommendations received from the Group, its sub-committees and staff; (ii) monitoring all Group policies; reviewing and recommending changes to the Group’s internal strategies and policies manual; (iii) reviewing the Board’s structure, approving changes, and preparing amendments; (iv) participating in the development of the Group’s Business Plan, Waste Management Plan, Constitution, Education Strategy and Annual Report; (v) considering and approving the Group’s Annual Budget; (vi) approving the hiring and release of the Executive Officer; and (vii) assisting in developing and maintaining positive relations among the Board, committees, staff, stakeholders and the community to enhance the Group’s mission.
Advisory Committee/Education Steering Committee
Members of the Advisory Committee/Education Steering Committee of the Group are:
Greg Anderson/Gary Driscoll Buloke Shire Council Adam Cooper/Jane Prochilo Gannawarra Shire Council Darren Schultz Loddon Shire Council Mazen Aldaghstani/Elizabeth Brecevic Swan Hill Rural City Council Geoff Barker Wakool Shire Council
The Advisory Committee/Education Steering Committee attended all of the Management Committee Meetings with a new combined meeting agenda.
14 Annual Report 2009/2010
Meeting Attendance Attended Held Greg Anderson/Gary Driscoll 5 5 Adam Cooper/Jane Prochilo 5 5 Darren Schultz 5 5 Mazen Aldaghstani/Elizabeth Brecevic 4 5 Geoff Barker 5 5
Audit Committee Membership
The main responsibilities of the Audit Committee are to:
• Review and report independently on the annual report and all other financial information published by the Central Murray RWMG;
• Review the effectiveness of the Central Murray RWMG’s internal control environment covering: - effectiveness and efficiency of operations; - reliability of financial reporting; and - compliance with applicable laws and regulations;
• Determine the scope of the internal audit function and ensure that its resources are adequate and used effectively, including coordination with the external auditors; and
• Oversee the effective operation of the risk management framework.
The Central Murray RWMG Audit Committee comprises of:
David Quayle (Chairperson) – non executive Director Neville Goulding - non executive Director Duncan Campbell (Independent) Leo Tellefson – non executive Director Geoff Curnow – non executive Director Neil Gorey – non executive Director
The Audit Committee met on four occasions during 2009/2010. No independent audits were undertaken during the year.
Management Structure
In 2009/2010 the Central Murray RWMG employed a full time Executive Officer (Karen Fazzani) and a full time Regional Education Officer (Donna Wardlaw – currently on maternity leave) and Suzie Deason filling in the maternity leave position. The success of Central Murray RWMG’s programs is also contingent upon the support of Directors and officers of member Councils and other external organisations.
The main purpose of the Executive Officer position is to support the Group in the development and implementation of its plans, budgets, programs, projects and activities for waste management in the region, in accordance with relevant legislation, policy and guidelines, and consistent with regional needs and priorities.
A key objective of the Executive Officer position is to ensure the Group develops and maintains a vision of continuous improvement in the management of waste and litter in the region, and makes progress towards the achievement of Statewide policy goals and regional objectives for municipal waste reduction. The Executive Officer is therefore considered a creative source for the strategic thinking and planning of the Group, and a driving force behind the implementation of its waste management plans and programs.
15 Annual Report 2009/2010
The main purpose of the Regional Education Officer position is to support the development and delivery of community education programs and actions in the region. The strategic basis for these programs is defined in the Group’s waste management plan, business plan, and its regional waste and litter reduction strategy and reflected in the corresponding plans or strategies developed by member Councils at the local level.
The regional education strategy, in particular, has been developed to be consistent with State level policies and strategies and Sustainability Victoria’s business plan. The Group’s regional waste management plan, also defines the Group’s objectives and priorities for waste and litter reduction, and establishes the programs and activities to achieve these objectives.
A key objective of the Regional Education Officers position is to assist stakeholders in the region to develop the necessary understanding, capacity and commitment to change practices and undertake activities to reduce waste and litter, and hence support the Group’s progress towards the achievement of State-wide policy goals and regional objectives. The Regional Education Officer is therefore expected to provide a point of stimulus, a source of encouragement, and a repository of tools, knowledge and ideas for educational and promotional activities in waste and litter reduction.
Organisational Structure
Board of Central Murray Regional Waste Management Group
Audit Management Committee Advisory Committee/ Committee (Directors) Education Steering committee
Executive Officer
Education Officer
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Statement of Workforce Data
The Central Murray RWMG employed two people in 2009/2010. The breakdown of staff for the Group is as follows:
2009/2010 2008/2009 Total Employees 2 2 Senior Management (salary less than $120,000) 1 1 Male - - Female 2 2 Full Time 2 2 Part Time - - Equivalent Full Time (EFT) - - Age 25-34 1 1 35-44 - 1 45-54 1 - VPS 4 1 1 VPS 6 1 1
Merit and Equity
The Central Murray RWMG is committed to the principles of equal employment opportunity and the establishment and maintenance of a non-discriminatory work environment.
The Central Murray RWMG aims to ensure that all persons are assessed solely on the basis of merit with respect to recruitment, promotion and access to training and other programs and facilities.
This approach reflects Central Murray RWMG’s desire to have a work place free from discrimination, where each person has the opportunity to progress to the extent of their ability and the needs of the organisation.
Central Murray RWMG is committed to the principles of merit and equity as covered under the Public Administration Act 2004, including:
Employers must ensure Employees must - Decisions are based on merit - Act impartially - Employees are treated fairly and - Display integrity including avoiding real or reasonably apparent conflict of interests - EEO is provided - Show accountability for actions - Reasonable avenues of redress against - Provide responsive service unfair or unreasonable treatment
Objectives and Performance against Objectives
The Central Murray RWMG prepares and implements Group policies, strategies and programs that are articulated through its regional waste management plan and then implemented through the annual business planning and reporting process.
EPA approves the waste management plans of Central Murray RWMG. DSE formally reviews the Central Murray RWMG’s annual report and advises the Minister on presentation of those reports to Parliament.
Central Murray RWMG identified 5 key strategic issues in the 2008/2009 Business Plan namely:
Municipal Services and Facilities; Community Engagement; Strategy and Performance Monitoring; Organisational Systems and Operations; and Public Affairs and Communications
17 Our operational objectives and performance against the key strategic issues are summarised below:
Obj KPI Progress # Actions Municipal Services and Facilities O.1 All Member Councils to have achieved best practice waste management at 85% of facilities by end of 2010. Implement facility improvement Works implemented On Target works as per RWMP
Rationalisation of landfills (Nandaly, Landfills closed To be C/fwd Manangatang or Boundary Bend) 2010/11 due to resources O.2 To reduce waste and increase resource recovery to a diversion rate of 43% across the region by June 2010. Facilitate “Recover and Reuse” TZW New facilities set up in Gannawarra On Target project (contract signed March 2010) Tonnes diverted Roll out state-wide campaign “Get It Increase in sorted loads at sites Completed Sorted” 3.31% increase Implement state-wide Data New data collection systems in place On-going in Collection program 2010/2011
Participate in 12 month trial of No. of bulbs diverted On Target Blinky Bulb – CFL project Over 600 bulbs diverted Undertake research and development Research undertaken On Target (including data collected) for green Data recorded Organics waste, concrete and tyres across the Report with recommendations Investigation region presented to board underway Facilitate commercial cardboard Data base for cardboard contractors On Target opportunities distributed to businesses
Implement “Recycling in the Streets” 30 PPR bins installed On Target TZW project (Contract signed March Bin lids replaced in Buloke 2010) % recycling diverted Waste bin audits undertaken by Audits undertaken and data collected On Target Buloke Shire
Involvement in Expanded Participation in steering committee N/A – funding Polystyrene Collection TZW project meetings application not (subject to funds) successful O.3 To increase organics diversion by 10% based on 2008 figures Inform member councils of CPRS Updates on CPRS On Target implications
3 bin system introduced in Swan Hill Investigations completed To be C/fwd and Gannawarra Shires Bin system implemented 2010/11 due to resources Roll out of “Green Waste not going Mulcher purchased To be C/fwd to Waste in Loddon” TZW project Tonnage of green waste diverted 2010/11 late (contract signed March 2010) signing of contract
18 Annual Report 2009/2010
Obj KPI Progress # Actions Community Engagement
O.1 To reduce waste and increase resource recovery to a diversion rate of 43% across the region by June 2010. Implement Rubbish Ronnie TV and radio ads aired Competed contamination campaign in % increase in recyclable diverted 8% increase in partnership with Calder RWMG recycling by December 2009 To deliver extended Recycle Bin lids replaced On Target Annie contamination campaign as Education campaign delivered part of Buloke’s “Recycling in the % recyclables diverted Streets” TZW project (Contract signed March 2010) To support PPR “Recycling in the Education campaign delivered On Target Streets” TZW project (Contract % recyclables diverted signed March 2010) To implement “Get it Sorted” TV ads aired Completed state-wide campaign % increase in sorted loads 3.31% increase To deliver the education Education campaign delivered in On Target campaign for the “Recover and Gannawarra Reuse” TZW project (Contract % tonnes diverted signed March 2010) To participate in “FRESH” Participation in steering committee N/A – funding contamination project (subject to and input into education campaign application not funding approval) successful To participate in “In the Right TV ads aired To be C/fwd Bin” TZW Project (Contract 2010/11 due to late signed May 2010) signing of contract Implement Plastic Bag Free Education campaign To be C/fwd as a Kerang (subject to State Reduction in plastic bag use reduction campaign Government policy direction) 2010/2011 3 Year celebrations in Buloke for Celebrations held Completed Plastic Bag Free Sea Lake) & Murrabit/Quambatook Promotion of Foodwise campaign Education campaign delivered with 8 Completed with Waste Wise schools schools and their communities Participate in Living Green in No. of meetings Withdrew from Gannawarra Steering Committee No. of workshops project April 2010 meetings and help develop and Resources developed no longer meeting deliver workshops objectives O.2 To increase resource reduction and recovery from schools, organisations and member councils by 10% in the next 12 months using 2007/08 baseline. To support organisations and Recertification of Swan Hill and Complete member councils in recertification Wakool Shires and 6 organisations 6 organisations in Waste Wise program 10% increase in recycling recertified 1 new organisation To support schools in their waste Assist 10 schools Completed minimisation activities 10% increase in recycling 10 assisted
Hold Environmental Festival for Festival Held Not held – Grants Schools in Swan Hill (June 2010) No. of students distributed
19 Annual Report 2009/2010
Obj KPI Progress # Actions O.3 To raise the awareness of the EPA Litter Report Line and increase the number of litter reports by 10% by 2010 Support and facilitate the 20 display units distributed Completed implementation of an EPA Litter No. of reports to EPA Litter Report Report Line campaign (Stop a Line Litterer in Western Victoria) Participation in the Murray River Participate in MRLTF meetings On Target Litter Surveys TZW project Surveys compiled Attended 2 (Contract signed – March 2010) meetings
Strategy and Performance Monitoring O.1 To monitor progress of the Regional Waste Management Plan implementation and report progress quarterly Report quarterly to the Data collated and presented Completed CMRWMG (including recycling and waste data) Review the Regional Waste Plan reviewed and consultation To be C/fwd Management Plan in 2010 sessions held 2011/2012 due to Review O.2 To achieve Corporate Governance requirements by June 2010 Preparation and sign off of Report approved Completed Annual Report for 2008/2009 Development and approval of 3 Report approved Completed year CMRWMG Business Plan for 2009/2010 Complete Financial Management Certification completed Completed Compliance Framework Certification Undertake annual member council Survey undertaken and reported Completed satisfaction survey O.3 Each Member Council to update their Municipal Waste Strategy by 2010 CMRWMG staff to provide Template developed and distributed Completed proforma template as a guide for municipal waste strategy for member councils Link Municipal Waste Strategy Template developed and Councils Completed Actions/Recommendations to report quarterly Education Plan & report quarterly Obj KPI Progress # Actions Organisational Systems and Operations O.1 To maintain the CMRWMG Waste Wise Certification and report on regional impacts by the end of the financial year.
Implement waste minimisation Reduce and report regional impacts Completed action plan Offset carbon emissions for Emissions calculated and offset Completed CMRWMG operations Achieve Gold Waste Wise Gold Certification achieved Completed Certification O.2 To maintain regular liaisons with partners and key stakeholders across the region and state via verbal and electronic communications over the next twelve months.
20 Annual Report 2009/2010
Obj KPI Progress # Actions Organisational Systems and Operations (Cont…) Provide leadership and advice on No. of articles and events Completed waste minimisation and resource Regional impact reduction recovery (member councils, community and business sector) Distribute electronic newsletters No. of newsletter Completed
Attend a meeting of each of the Five meetings attended Completed member councils to present progress on the RWMP Attend Association Meetings Four meetings per annum Completed Attended 5 Attend Cluster Meetings Attend at least 2 meetings On Target Attended 3 Attend key stakeholder No. of sessions attended On Target information sessions, ie Attended 4 Sustainability Victoria Business Plan Session, DSE – Corporate Governance, EPA
O.3 To facilitate professional development needs of regional personnel (Directors, CMRWMG Staff & Council Staff) by June 2010
Include as part of CMRWMG Training needs identified and Completed annual staff performance review undertaken
Organise drumMUSTER Training No. of sessions held None required this when appropriate year Attend relevant PD sessions and No. of sessions attended Complete conferences as they become Sessions attended available EO - 8 , REO - 5 Obj KPI Progress # Actions
Public Affairs and Communications Program O.1 Implement the goals and objectives in the Regional Education and Communications Plan over the next twelve months. Review and update the Regional Plan reviewed and updated Complete Education and Communication Plan (May 2010) Maintain and update the Website updated 3 times per year Complete CMRWMG website (minimum 3 times per annum) Distribution of CMRWMG 8 electronic newsletters distributed Complete newsletters (Update & WOW x 3, Waste Matters x 2) Promotion of waste minimisation No. of fortnightly columns and 25 Complete through regional media, ie press releases Fortnightly columns fortnightly columns, including 25 press releases promotion of key environmental campaigns: Clean Up Australia Day, National Recycling Week, Compost Week, Detox Your Home, MRLTF
21 Annual Report 2009/2010
Obj KPI Progress # Actions Public Affairs and Communications Program (Cont…) Utilise waste and litter education No. of times utilised Completed trailer and use of mobile billboard Trailer - 1 for key campaigns (Detox Your Billboard - 4 Home, Recycle Annie, Rubbish Ronnie, EPA Litter Line, Don’t Waste the Murray) Participate in other activities of a No. of other activities attended Complete regional focus – presentations, Attended 6 workshops and displays Raise the CMRWMG profile No. of articles, Complete No. of radio interviews 25 Articles Amount of networking Radio Interview Website promotion Radio Ads
22 Central Murray Average Household Generation Rates
Year Garbage Recyclables Total Waste Diversion rate kg per kg per household Generation (%) household 2000-2001 913.77 165.22 1078.97 15.3 2001-2002 600.44 219.6 820.04 26.77 2002-2003 607.2 229.48 836.68 27.43 2003-2004 655.48 244.33 899.81 27.15 2004-2005 561.42 226 787.42 28.7 2005-2006 577.05 256 833.05 31 2006-2007 547.4 271.6 819 33 2007-2008 492.4 325 817.4 39 2008-2009 509.68 298.06 807.74 37 2009/2010 574.10 325.48 899.58 36 Note: figures include data for Buloke, Gannawarra, Loddon, Swan Hill Rural City Council and Wakool Shires
CMRWMG Diversion Targets
70 60 50 Actual Recyclables 40 30 20 Actual Recyables & Organics Diversion % 10 0 Recyclables Target
Recyclables & 2001-20022003-20042005-20062007-20082009-20102011-20122013-2014 Organics Target Year
Towards Zero Waste Strategy
The Victorian Government’s Towards Zero Waste Strategy (TZW) sets the direction and vision for a more sustainable Victoria. It seeks to minimise the amount of waste that Victorians generate and to maximise opportunities for recovering materials. TZW strategy is guided by three main objectives:
• to generate less waste • to increase the amount of materials recycled and reprocessed • to reduce damage to our environment caused by waste.
To achieve TZW’s objectives, a number of targets were set for waste management and resource recovery across Victoria. The targets relevant to RWMGs are as follows.
• TZW Target 1: a 1.5 million tonne reduction in the projected quantity of solid waste in Victoria generated by 2014 • TZW Target 3: Sectoral target for municipal waste – to recover (by weight), 45% by 2008-09; and 65% by 2014 • TZW Target 4: a 25% improvement, from 2003 levels, in littering behaviour by 2014.
23 Annual Report 2009/2010
Table 1. Kerbside Recycling Performance Measures and Diversion Targets Household materials 2008-09 Central 2009-10 2010-11 2011-12 Central generated per State Non- Murray Region Central Central Central Murray household serviced Metro Diversion/Year Murray Murray Murray Region average 2008/09 Region Region Region 2012-13 Actual 3-Year 3-Year 3-Year Target Business Business Business Plan Plan Target Plan Target Actual Waste to landfill Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: (garbage) kg/household/year 433 510 574 420 410 405 Commingled Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: packaging & paper/cardboard 265 298 325 355 355 355 recycling kg/ household/ year Garden organics Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: Reg. Avg: recycling kg/ 182 131 423 140 155 180 household/ year Total waste Reg. Avg. Reg. Avg: 939 Reg. Avg. Reg. Avg. Reg. Avg. Reg. Avg. generation 880 1,322 915 920 940 Kerbside recyclables State Ave. Reg. Diversion Reg. Reg. Reg. Reg. % of total tonnes 38% Rate: 37% Diversion Diversion Diversion Diversion (not organics) Rate: 36% Rate: 45% Rate: 45% Rate: 46% Kerbside recyclables State Avg. Reg. Diversion Reg. Reg. Reg. Reg. and organics % of Rate: Diversion Diversion Diversion Diversion total tonnes 51% 46% Rate: 57% Rate: 54% Rate: 55% Rate: 61% Reg.: Regional AVG: Average
Landfill Levy
The landfill levy is a Statewide levy paid by those disposing of material into various licensed landfills throughout the State. The distribution of the landfill levy to the Central Murray Regional Waste Management Group was $222,709.81 during 2009/2010. This funding has been used directly on funding the administration of the Group in particular the full time Executive Officer and Regional Education Officer. The Central Murray Group applied these funds to:
Executive Officer including oncosts $116,479 Regional Education Officer including oncosts $111,597 Auditing (Internal and External) $ 7,250 Office Rental and expenses $ 17,765 Insurance $ 5,266 Vehicle Operations and Maintenance $ 32,534 Meeting Expenses/PD $ 7,825 Directors/Audit Committee Fees $ 5,555 Depreciation $ 7,844 Other Administration $ 10,551 $322,666 Landfill Levy received $222,710 ($ 99,956)
Balance funded from gap funding and reserves.
24 Annual Report 2009/2010
Statement of Availability of other Information
The following information is available on request from the Central Murray RWMG, PO Box 144, Wedderburn VIC 3518, Phone: 5494 3711, email [email protected] :
(a) a statement that declarations of pecuniary interests have been duly completed by all relevant officers of the Department; (b) details of shares held by senior officers as nominee or held beneficially in a statutory authority or subsidiary; (c) details of publications produced by the Central Murray RWMG about the activities of the Central Murry RWMG and where they can be obtained; (d) details of changes in prices, fees, charges, rates and levies charged by the Central Murray RWMG for its services, including services that are administered; (e) details of any major external reviews carried out in respect of the operation of the Central Murray RWMG; (f) details of any other research and development activities undertaken by the Central Murray RWMG that are not otherwise covered either in the report of operations or in a document which contains the financial statement and report of operations; (g) details of overseas visits undertaken including a summary of the objectives and outcomes of each visit; (h) details of major promotional, public relations and marketing activities undertaken by the Central Murray RWMG to develop community awareness of the services provided by the Central Murray RWMG; (i) details of assessments and measures undertaken to improve the occupational health and safety of employees, not otherwise detailed in the report of operations; (j) a general statement on industrial relations within the Central Murray RWMG and details of time lost through industrial accidents and disputes, which are not otherwise detailed in the report of operations; and (k) a list of major committees sponsored by the Central Murray RWMG, the purposes of each committee and the extent to which the purposes have been achieved.
Information relevant to the headings listed in Financial Reporting Direction 22 of the Financial Management Act 1994 is held at the Authority’s office and is available on request, subject to the Freedom of Information Act 1982.
Major changes or factors affecting performance
There were no major changes or factors affecting performance of the organisation.
25 Annual Report 2009/2010
Operational and Budgetary Objectives and Performance against those objectives
Given the size of the Group the period under review was one of consolidation to meet the overall objectives of the Group. The Major Budgetary Operational headings are as follows:
Actual Budget $ $ Income 405,269 317,886
Expenditure Employment Expenses 228,076 211,537 Administration 72,694 67,630 Education Program 167,640 148,300 Assets 35,616 22,000 504,026 454,467 Net profit/(loss) (98,757) (136,581)
Actual versus Budget Differences Actual Budget Variance Income $405,269 $317,886 $87,383 Variance represented by: Gap Funding 44,694 41,872 2,822 TZW Grants 77,978 28,000 49,978 Joint project income 29,541 - 29,541 Interest on short-term investment 6,631 5,000 1,631 Other 3,215 1,000 2,215 Landfill Levy 223,903 221,514 1,196
Expenditure $504,026 $454,467 $49,559 Variance represented by: Depreciation 7,844 - 7,844 REO Employment costs (maternity leave) 228,076 322,537 16,539 Joint project expenditure 19,944 - 19,944 TZW Grants 79,029 28,000 51,029 Research & Development 40,530 88,300 (47,770) Other 7,808 5,700 2,108
There is a variance in total income earned of $87,383. This has been primarily made up of an increase in TZW Grants ($49,978) and Joint Project Income ($29,541)
There is a variance on the total expenditure of $49,559. This has been due to an increase in REO Employment costs (Maternity leave) of $16,539, Joint Project Expenditure of $19,944 and $51,029 on TZW Grants.
26 Annual Report 2009/2010
Financial and Other Information
Five Year Financial Summary
2009-10 2008-09 2007-08 2006-07 2005-06 Core Business revenue Government contributions 267,404 258,625 255,509 222,700 249,695 Other revenue 137,865 78,376 72,884 97,966 54,242 TOTAL REVENUE 405,269 337,001 328,393 320,666 303,937
Administration Corporate Expenditure 322,708 272,583 242,526 244,369 225,808 Project Expenditure 161,640 64,832 82,271 73,003 60,613 TOTAL EXPENDITURE 484,348 337,415 324,797 317,372 286,421 Net Cash Flow from Operations (79,079) (414) 3,596 3,294 17,516
Current Assets 196,323 239,416 262,668 208,883 270,300 Non-Current Assets 78,934 80,966 73,601 84,355 69,616 TOTAL ASSETS 252,577 320,382 336,269 293,238 339,916
Current Liabilities 103,405 48,049 67,983 38,245 92,957 Non-Current Liabilities 2,822 24,224 19,763 10,066 5,326 TOTAL LIABILITIES 106,227 72,273 87,746 48,311 98,283
Net Assets 169,030 248,109 248,523 244,927 241,633
Significant changes in Financial Position
The Central Murray RWMG received Landfill Levy funds from the EPA as required under legislation. Throughout the 2009/10 financial year there were no significant changes to the financial position of the Central Murray RWMG.
Subsequent Events
Other than those events disclosed below, there have been no other events that have occurred subsequent to 30 June 2010 which would, in the absence of disclosure, cause the financial statements to become misleading.
Regional Waste Management Group Review The government has completed a review of the 12 regional waste management groups. The reforms will result in 7 regional waste management groups. The Department of Sustainability and Environment will lead the legislative change process to implement the reforms, which are anticipated to be completed by 1 July 2011.
The financial impact of the review cannot be reliably measured as at balance date.
Details of Consultancies > $100,000
There were no consultancies undertaken with a value greater than $100,000 during the reporting period.
Details of Consultancies – Total Number and Cost < $100,000
There was one consultancy a value less than $100,000 during the reporting period. Blue Environment Pty Ltd were employed to undertake an organics investigation for an amount of $39,950. 27 Annual Report 2009/2010
Disclosure of Major Contracts
The Central Murray RWMG did not enter into any contracts greater than $10 million in value during the reporting period.
Victorian Industry Participation Policy Disclosures
The Victorian Industry Participation Policy (VIPP) aims to ensure that local suppliers can participate in procurement and industry assistance activities across Government, wherever they offer the best value for money.
The VIPP applies when the Victorian Government’s funding or provision of a grant exceeds $3m in Metropolitan Melbourne and $1m in regional Victoria. There were no contracts over $1 million awarded by Central Murray RWMG during the reporting period.
Whistleblowers Protection Act
The Whistleblowers Protection Act 2001 came into effect on 1 January 2002. The Act is designed to protect people who disclose information about serious wrongdoing within the Victorian Public Sector and to provide a framework for the investigation of these matters.
During the reporting period there were no disclosures under the Act, in relation to the Central Murray RWMG.
The protected disclosure coordinator for the Department of Sustainability and Environment (DSE) acts as an agent for the Central Murray RWMG to receive disclosures under the Act, and applies DSE procedures in managing disclosures. Disclosures of improper conduct by the Authority or its employees may be made to the following:
Jennifer Berensen, Protected Disclosure Coordinator The Ombudsman Victoria Department of Sustainability and Environment Level 9, 459 Collins Street, Melbourne Vic 3000 PO Box 500, East Melbourne Vic 3002 Telephone: 9613 6222 Toll Free: 1800 806 314 Telephone: 9637 8697 Facsimile: 9637 8129 www.ombudsman.vic.gov.au Email: [email protected]
Compliance with Building and Maintenance Provisions of Building Act 1993
The Central Murray Regional Waste Management Group did not undertake any building works, which fall within the provisions of the Building Act 1993, as its offices are leased and any waste management services are provided by contractors.
The Central Murray RWMG complies with the building maintenance provisions of the Building Act 1993.
Application and Operation of FOI Act 1982
The Central Murray RWMG is a State Statutory Agency under the Environment Protection Act 1970, and so is a ‘Government Agency’ under the terms of the Freedom of Information Act 1982. Accordingly, it is required to comply with the procedures that have been prescribed under which members of the public may gain access to information held by agencies. A decision to release information is made by either the Principal Officer or an Authorised Officer.
The Central Murray RWMG has determined that the Authorised Officer is the Executive Officer. Information is available on request from the Central Murray RWMG, PO Box 144, Wedderburn VIC 3518, Phone: 5494 3711, email [email protected] a $23.90 fee is applicable.
There were no requests received under the Freedom of Information Act 1982 during the reporting period.
28 Annual Report 2009/2010
National Competition Policy
The national competition reform agenda has resulted in a greater emphasis on the encouragement of competition in the community. Competitive neutrality is a principle of the National Competition Policy and requires that, as far as practicable, government owned businesses compete with private sector businesses on the same footing.
Central Murray RWMG, as the independent manager of, and investor in Central Murray RWMG’s assets, purchases services and goods in line with the Victorian Government Purchasing guidelines. In doing this, the Central Murray RWMG applies the following principles: (i) Value for money (ii) Open and fair competition (iii) Accountability (iv) VIPP policy
The Central Murray RWMG adheres to the principles of the National Competition Policy to ensure that any business competition with private entities takes place in an environment where Central Murray RWMG has no competitive advantage. The Environment Protection Act 1970 specifically precludes Central Murray RWMG from undertaking waste management activity that is being carried out on a commercial basis anywhere in Victoria. The Central Murray RWMG strictly adheres to relevant provisions of the Environment Protection Act 1970 in relation to this issue.
Occupation Health and Safety
The Central Murray RWMG is committed to providing and maintaining as far as is practicable for its employees a working environment that is safe and without risk. This commitment is embodied in the Central Murray RWMG Human Resources Policy.
The following two interrelated approaches to the management of occupational health and safety (OHS) are utilised by the Central Murray RWMG: • A risk management approach to hazard control; and • Consultation between the employer and their staff.
The Risk Management Policy outlines the Group’s approach in OHS risk management. No matters have arisen during the year and no workcover claims have been lodged.
29 Annual Report 2009/2010
Office-Based Environmental Impacts
The Central Murray RWMG employs two officers that operate from a leased premise in Wedderburn.
The Central Murray RWMG has made a commitment to lead by example in promoting and maintaining the principles of sustainability within its office environment.
Environmental Description Unit of 2009-10 2008-09 2007-08 Aspect Measure Energy1 User per FTE2 Kilowatt 862 1,124.5 832 Total Use Kilowatt 1,724 2,249 1,664 1.3. CO2 1.3. 5 CO2 1.3 CO2 emission tonnes emission tonnes emission tonnes pa pa pa Paper Use per FTE Reams3 3 3 3.5 Total Use Reams 6 6 7 Transportation Total fuel consumption4 Litres 3,972 3,564 4,396
Fuel consumption per FTE Litres 1,986 1,782 2,198
Total Travel associated with Kilometres 55,016 52,382 56,203 departmental operations
Total Travel associated with Kilometres 27,508 26,191 28,102 departmental operations per FTE
Km saved by travelling by train 5,580 6,740 4,160 Waste Generated per FTE Kilograms 38 38 38 Total Recycled Kilograms 380 320 372 Water5 Consumption per FTE Litres 225 225 225 Total consumption Litres 450 450 450
The Central Murray Regional Waste Management Group’s purchasing activities are environmentally responsible with the Group having in place a Buy Recycled Purchasing Policy that aims to advance the sustainable use of resources resulting in the spending of $9,480.00 on products with recyclable content for 2009/10. The Central Murray RWMG also is Waste Wise certified at gold level and drive a hybrid car. The carbon emissions were offset during the year through tree plantings and landfill gas extraction.
1 Includes energy use of all sources used directly by the Group’s two office-based activities. 2 FTE is a person who is counted as an employee and is therefore on the Group’s payroll for the final pay period in the reporting period. 3 One ream is equivalent to 500 sheets of A4 white or coloured office paper (1 ream A3 = 2 reams A4). 4 Includes all passenger vehicles for Group use. 5 Does not include tank water. 30 Annual Report 2009/2010
Cultural Diversity – Aged, Youths, Kooris, NESB
All Central Murray RWMG programs, services and strategies are planned to ensure that they reflect the RWMG and member Council community base and any of their particular cultural needs.
The Central Murray RWMG is committed to policies, programs and strategies aimed at delivering culturally appropriate services to all members of the community.
The Group undertook the following initiatives to reflect the cultural diversity of our community and stakeholder groups, and initiated the following activities, undertaken to encourage improved participation and communication during the period:
Multicultural (graphic symbols, information in other languages) Youth (involvement, learning and working together through school visits) Women (education programs and community displays) Indigenous partnerships (joint education programs) People with disabilities (press releases and school visits) Aged (presentations and community displays)
Information Privacy
The Information Privacy Act 2000 establishes a regime for the responsible collection and handling of personal information in the Victorian public sector. The Central Murray RWMG complies with the Ten Information Privacy Principles of
• Collection • Use and Disclosure • Data Quality • Data Security • Openness • Access and Correction • Unique Identifiers • Anonymity • Trans-border Data Flows • Sensitive Information
31 Annual Report 2009/2010
32
Annual Report 2009/2010
Financial Statements
Statement of Comprehensive Income For the year ended 30 June 2010
Notes 2010 2009 $ $ Revenue Landfill Levy 222,710 217,971 Member Council Contribution 20,500 20,500 Other Revenue 2 162,059 98,530 405,269 337,001
Expenditure Employees Expenses 228,076 183,631 Other Expenditure 3 248,428 145,711 Depreciation of non-current assets 7,844 8,073 484,348 337,415
NET RESULT FOR THE PERIOD (79,079) (414)
TOTAL COMPRENSIVE INCOME (79,079) (414)
The above Statement of Comprehensive Income should be read in conjunction with the accompanying notes.
33 Annual Report 2009/2010
Balance Sheet As at 30 June 2010
Notes 2010 2009 $ $ CURRENT ASSETS Cash and cash equivalents 4 50,059 154,226 Receivables 5 139,166 78,605 Prepayments 7,098 6,585 TOTAL CURRENT ASSETS 196,323 239,416
NON-CURRENT ASSETS Property, Plant and Equipment 6 78,934 80,966 TOTAL NON CURRENT ASSETS 78,934 80,966
TOTAL ASSETS 275,257 320,382
CURRENT LIABILITIES Payables 7 65,525 19,959 Provisions 8 37,880 35,479 Other 9 - 14,931 TOTAL CURRENT LIABILITIES 103,405 70,369
NON CURRENT LIABILITIES Provisions 8 2,822 1,904 TOTAL NON CURRENT LIABILITIES 2,822 1,904
TOTAL LIABILITIES 106,227 72,273
NET ASSETS 169,030 248,109
EQUITY Contributed Capital 192,248 192,248 Retained Earnings/Losses 10 (23,218) 55,861 TOTAL EQUITY 169,030 248,109
The above Balance Sheet should be read in conjunction with the accompanying notes.
34 Annual Report 2009/2010
Statement of Changes in Equity For the year ended 30 June 2010
Notes $
Balance at 1 July 2008 56,275 Total Comprehensive Income (414) Balance at 30 June 2009 55,861
Balance at 1 July 2009 55,861 Total Comprehensive Income (79,079) Balance at 30 June 2010 (23,218)
The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
35 Annual Report 2009/2010
Cash Flow Statement For the year ended 30 June 2010
Notes 2010 2009 $ $ CASH FLOWS FROM OPERATING ACTIVITIES Receipts from operations 362,054 329,890 Payments to suppliers & employees (444,167) (352,855) Interest received on investments 5,696 9,579 NET CASH INFLOW FROM/(USED IN) OPERATING 11 (76,417) (13,386) ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES Proceeds from sale of fixed assets 34,688 38,027 Purchase of fixed assets (62,438) (66,893) NET CASH OUTFLOW FROM INVESTING ACTIVITIES (27,750) (28,866)
NET MOVEMENT IN CASH HELD (104,167) (42,252)
Cash at beginning of the financial year 154,226 196,478
Cash at the end of the financial year 4 50,059 154,226
The above Cash Flow Statement should be read in conjunction with the accompanying notes.
36 Annual Report 2009/2010
Notes to the Financial Statements for the year ended 30 June 2010
Note 1: Basis of preparation of the Financial Report
(a) Establishment of reporting entity The Central Murray Regional Waste Management Group (the ‘Group’) was established on 18 December 1997.
(b) Basis of accounting This financial report is a general purpose financial report that consists of a Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and notes accompanying these statements. The general purpose financial report has been prepared in accordance with Australian Accounting Standards (AAS’s), Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board and the requirements of the Financial Management Act 1994 and applicable Ministerial Directions. Where applicable, those paragraphs of the AAS’s applicable to not-for- profit entities have been applied.
The financial report has been prepared on an accruals and going concern basis and is based on historical costs (except for land and buildings and available-for-sale financial assets than have been measured at fair value) and does not take into account the changing money values or, except where stated, current valuations of non-current assets. Cost is based on the fair values of the consideration given in exchange for assets.
The financial report was authorised for issue by the Board of Central Murray Regional Waste Management Group on 30th August 2010.
Accounting policies Unless otherwise stated, all accounting policies applied are consistent with those of the prior year. Where appropriate, comparative figures have been amended to accord with current presentation and disclosure made of material changes to comparatives.
Functional and presentation currency Items included in this financial report are measured using the currency of the primary economic environment in which Central Murray Regional Waste Management Group operates (‘the functional currency’). The financial statements are presented in Australian dollars, which is Central Murray Regional Waste Management Group’s functional and presentation currency.
Classification between current and non-current In the determination of whether an asset or liability is current or non-current, consideration is given to the time when each asset or liability is expected to be realised or paid. The asset or liability is classified as current if it is expected to be turned over within the next twelve months, being the Group’s operational cycle – see note 1(ix) for a variation in relation to employee benefits.
Financial statement presentation The Group has applied the revised AASB101 Presentation of Financial Statements which became effective on 1 January 2009. The revised standard requires separate presentation of a statement of comprehensive income and a statement of changes in equity. All non-owner changes in equity must now be presented in the statement of comprehensive income. As a consequence, the entity had to change the presentation of its financial statements. Comparative information has been re-presented so that it is also in conformity with the revised standard.
(c) Summary of significant amended accounting policies The following is a summary of the material accounting policies adopted. The accounting policies have been consistently applied and are consistent with those applied in the 30 June 2009 financial statements.
(i) Income tax
The Group is a not for profit organisation and is exempt from paying income tax. 37 Annual Report 2009/2010
Note 1: Basis of preparation of the Financial Report (continued)
(ii) Income Recognition
Landfill Levy Revenue from the Landfill Levy is accrued as it is earned and brought to account in the period to which it relates.
Government Grants Government grants and contributions are recognised as operating revenue on receipt or when an entitlement is established, whichever is the sooner, and disclosed in the income statement as contributions. However, grants and contributions received from the Victorian State Government, which were originally appropriated by the Parliament as additions to net assets or when the Minister for Finance and the Minister for Environment and Climate Change have indicated are in the nature of owners’ contributions, are accounted for as Equity – Contributed Capital.
Contributions General Member Council contributions reflect amounts received from the member Councils by the Group and are recognised as revenue when received.
Contributions received from member Council’s and other government agencies relating to specific programs directly relating back to the member Council’s represent reciprocal transfers. Therefore such contributions are recognised as revenue as the programs are delivered.
Interest Interest revenue includes interest received on bank term deposits and interest from investments which is accrued as it is earned and brought to account in the period to which it relates.
(iii) Property, plant and equipment
Property, plant and equipment are recognised at cost and subsequently revalued at fair value less accumulated depreciation and impairment losses in accordance with the requirements of FRD103D. Revaluations are conducted using management expertise and are classified as a managerial revaluation. The carrying amount of property, plant and equipment is renewed annually to ensure it is not in excess of the recoverable amount from these assets.
Assets with a cost or value in excess of $1,000 are capitalised and depreciated on a straight-line basis over their estimated useful life to the Group.
Revaluation of non-current physical assets Revaluation increments are credited directly to equity in the revaluation reserve, except that, to the extent that an increment reverses a revaluation decrement in respect of that class of asset previously recognised as an expense in determining the net result, the increment is recognised as revenue in determining the net result.
Revaluation decrements are recognised immediately as an expense in the net result, except that, to the extent that a credit balance exists in the revaluation reserve in respect of the same class of assets, they are debited to the revaluation reserve.
Revaluation increases and revaluation decreases relating to individual assets within a class of property, plant and equipment are offset against one another within that class but are not offset in respect of assets in different classes.
Revaluation reserves are not transferred to accumulated funds on de-recognition of the relevant asset.
38 Annual Report 2009/2010
Note 1: Basis of preparation of the Financial Report (continued)
Impairment of Assets Intangible assets with indefinite useful lives are tested annually as to whether their carrying value exceeds their recoverable amount. All other assets are assessed annually for indicators of impairment.
If there is an indication of impairment, the assets concerned are tested as to whether their carrying value exceeds their recoverable amount. Where an asset’s carrying amount exceeds its recoverable amount, the difference is written-off by a charge to the operating statement except to the extent that the write-down can be debited to an asset revaluation reserve amount applicable to that class of asset.
The recoverable amount for most assets is measured at the higher of depreciated replacement cost and fair value less cost to sell. Recoverable amount for assets held primarily to generate net cash inflows is measured at the higher of the present future value cash flows expected to be obtained from the asset and fair value less costs to sell. It is deemed that, in the event of the loss of an asset, the future economic benefits arising from the use of the asset will be replaced unless a specific decision to the contrary has been made.
A reversal of an impairment loss on a revalued asset is credited directly to equity under the heading revaluation reserve. However, to the extent that an impairment loss on the same class of asset was previously recognised in the operating statement, a reversal of that impairment loss is also recognised in the operating statements.
Depreciation of Non-current Assets All non-current physical assets that have a limited useful life are depreciated. Where assets have separate identifiable components that have distinct useful lives and/or residual values, a separate depreciation rate is determined for each component.
Depreciation is calculated using the straight line method to allocate their cost or revalued amounts, ent of their residual values, over their estimated useful lives, commencing from the time the assets is held ready for used. The assets residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date.
Major depreciation periods used are listed below and are consistent with the prior year, unless otherwise stated:
Plant and Equipment Equipment 10 years Furniture and computers 3 years Motor Vehicles 5 years
(iv) Leases
Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.
(v) Bad and doubtful debts
A provision is made for any doubtful debts, based on a review of all outstanding receivables at balance date. Bad debts are written off in the period in which they are identified.
(vi) Cash flows
For the purposes of the balance sheet and cash flow statement, cash includes cash on hand and cash equivalents.
39 Annual Report 2009/2010
Note 1: Basis of preparation of the Financial Report (continued)
(vii) Cash and cash equivalents
Cash and cash equivalents include cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months of less that are readily convertible to know amounts of cash and which are subject to an insignificant risk of change in value.
(viii) Goods and services tax (GST)
Revenues, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). In these circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense.
Receivables and payables are stated inclusive of GST. The net amount of GST recoverable from, or payable to, the ATO is included as a current asset or liability in the Balance Sheet.
Cash flows arising from operating activities are disclosed in the Cash Flow Statement on a gross basis – i.e., inclusive of GST. The GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified as operating cash flows.
(ix) Employee benefits
Wages, salaries and annual leave Liabilities for wages and salaries and annual leave, expected to be settled within twelve months of the reporting date are recognised in employee benefits liabilities in respect of employees’ services up to the reporting date and are measured at the amounts expected to be paid when the liabilities are settled, at their nominal amounts. Employee benefits which are not expected to be settled within 12 months are measured at the present value of the expected future cash flows to be made by the entity, in respect of services rendered by employees up to the reporting date. Regardless of the expected timing of settlements, provisions made in respect of employee benefits are classified as a current liability, unless there is an unconditional right to defer the settlement of the liability for at least 12 months after the reporting date, in which case it would be classified as a non-current liability.
Long Service Leave (LSL) Current Liability – unconditional LSL (representing 10 or more years of continuous service under the Metropolitan and Regional Waste Management Groups Agreement 2007) is disclosed as a current liability even where the Group does not expect to settle the liability within 12 months because it does not have the unconditional right to deter the settlement to the entitlement should an employee take leave within 12 months.
The components of this current LSL liability are measured at: • Present value – component that the Groups does not expect to settle within 12 months; and • Nominal value – component that the Group expects to settle within 12 months.
Non-Current Liability – conditional LSL (representing less than 10 years of continuous service under the Metropolitan and Regional Waste Management Groups Agreement 2007) is disclosed as a non- current liability. There is an unconditional right to defer the settlement of the entitlement until the employee has completed the requisite years of service. Expected future payments are discounted using market yields at the reporting date on national government bonds with terms of maturity and currency that match, as closely as possible, the estimated future cash outflows.
Employee Benefit On-Costs Employee benefit on-costs, including payroll tax and worker’s compensation are recognised and included in employee benefit liabilities and costs when the employee benefits to which they relate are recognised as liabilities.
40 Annual Report 2009/2010
Note 1: Basis of preparation of the Financial Report (continued)
(x) Provisions
Provisions are recognised when the Group as a result of a past event has a legal or constructive obligation that can be estimated reliably and it is probably that an outflow of economic benefit will be required to settle the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period taking into account the risks and uncertainties surrounding the obligation.
(xi) Superannuation
The Central Murray Regional Waste Management Group contributed in respect of its employees to the Vision Super Fund and Vic Super in Victoria. In accordance with statutory requirements, the Central Murray Regional Waste Management Group contributed 9% of salaries for the year. The amount of superannuation paid to the scheme during the year was Vision Super Fund $14,212 and Vic Super $5,296. There were no outstanding contributions at the end of the year.
(xii) Payables
These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year, which remain unpaid. The amounts are unsecured and usually paid within 30 days of recognition.
(xiii) Receivables
Trade receivables are recognised initially at fair value. Trade receivables are due for settlement no more than 30 days from the end of the date of issue.
(xiv) Comparative figures
Where necessary, comparative figures have been adjusted to conform with changes in presentation in the current year.
(xv) Rounding of amounts
All amounts shown in the Financial Statements are expressed to the nearest dollar.
(xvi) Financial instruments
Recognition Financial instruments are initially measured at fair value, plus in the case of a financial asset or liability not at fair value through profit and loss, transaction costs that are directly attributable to the acquisition or the issue of the financial asset or liability. Subsequent to initial recognition, the financial instruments are measured as set out below.
Receivables Receivable are non derivative financial assets with determinable payments that are not quoted in an active market. They are included in current assets.
Payables Payables are non derivative financial liability with determinable payments. They are included in current liabilities.
41 Annual Report 2009/2010
(xvii) New Accounting Standards and Interpretations issued that are not yet effective Certain new accounting standards and interpretations have been published that are not mandatory for the 30 June 2010 reporting period. The Group has not and does not intend to adopt these standards early. As at 30 June 2010 the following standards and interpretations had been issued but were not mandatory for the financial year ending 30 June 2010.
Standard/Interpretation Summary Applicable for Impact on annual financial reporting statements periods beginning or ending on AASB 2009-5 Further In May 2009, the AASB issued a number of 1 January 2010 The entity does Amendments to Australian improvements to existing Australian Accounting not expect that Accounting Standards arising Standards. The entity will apply the revised standards any from the Annual from 1 July 2010. adjustments will Improvements Project [AASB be necessary. 5, 8, 101, 107, 117, 118, 136 & 139] AASB 2009-8 Amendments The amendments made by the AASB to ASSB 2 confirm 1 January 2010 Not applicable to Australian Accounting that an entity receiving goods or services in a group Standards – Group Cash – share-based payment arrangement must recognise an Settled Share-based expense for those goods or services regardless of which Payment Transactions [ entity in the group settles the transaction or whether the AASB 2] transaction is settle in shares or cash. They also clarify how the group share-based payment arrangement should be measured, that is, whether it is measured as an equity or a cash-settled transaction. AASB 2009-10 amendments In October 2009 the AASB issued an amendment to 1 February Not applicable to Australian Accounting AASB 132 Financial Instruments: Presentation which 2010 Standards – Classification of addresses the accounting for rights issues that are Rights Issues [AASB 132] denominated in a currency other than the functional currency of the issuer. Provided certain conditions are met, such rights issued are now classified as equity regardless of the currency in which the exercise price is denominated. Previously, these issued had to be accounted for as derivative liabilities. The amendment must be applied retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors. AASB 9 Financial AASB 9 Financial Instruments addresses the 1 January 2013 The entity is yet Instruments and AASB 2009- classification and measurement of financial assets and to assess its 11 Amendments to Australian is likely to affect the entity’s accounting for its financial impact. Accounting Standards arising assets. The standard is not applicable until 1 January from AASB 9 2013 but is available for early adoption. Revised AASB 124 Related In December 2009 the AASB issued a revised AASB 1 January 2011 The entity is yet Party Disclosures and AASB 124 Related Party Disclosures. It is effective for to assess 2009-12 Amendments to accounting periods beginning after 1 January 2011 and impact. Australian Accounting must be applied retrospectively. The amendment Standards removes the requirement for government-related entities to disclose details of all transactions with the government-related entities and clarifies and simplifies the definition of a related party. AASB Interpretation 19 AASB Interpretation 19 clarifies the accounting when an 1 July 2010 Not applicable Extinguishing financial entity renegotiates the terms of debt with the result that liabilities with entity the liability is extinguished by the debtor issuing its own instruments and AASB 2009- equity instruments to the creditor (debt for equity swap). 13 Amendments to Australian It requires a gain or loss to be recognised in profit or loss Accounting Standards arising which is measured as the difference between the from Interpretation 19 carrying amount of the financial liability and the fair value of the equity instruments issued. AASB 2009-14 Amendments In December 2009, the AASB made an amendment to 1 January 2011 Not applicable to Australian Interpretation – Interpretation 14 The Limit on a Defined Benefit Asset, Prepayments of Minimum Mini um Funding Requirements and their Interaction. Funding Requirement The amendment removes an unintended consequence of the of the interpretation related to voluntary prepayments when there is a minimum funding requirement in regard to the entity’s defined benefit scheme. It permits entities to recognise an asset for a prepayment of contributions made to cover minimum funding requirements.
42 Annual Report 2009/2010
2010 2009 $ $ Note 2 OTHER REVENUE Sponsorship 4,560 12,864 Grants 128,580 58,354 Interest on investment 5,696 8,154 Interest on bank deposits - 1,425 Sundry 3,279 572 Joint Projects (Bags/Rubbish Ronnie, Litter) 19,944 10,661 Donation of assets - 6,500 162,059 98,530
Note 3 OTHER EXPENSES FROM ORDINARY ACTIVITIES External Auditors Remuneration 7,250 7,100 Internal Auditors Remuneration - 2,730 Administration Expenses 57,600 57,621 Education Action Plan 161,640 64,832 Loss on sale of fixed assets 21,938 13,428 248,428 145,711
Note 4 CASH AND CASH EQUIVALENTS Cash at Bank 50,059 154,226 Includes all funds with a maturity date of less than 90 days
Note 5 RECEIVABLES Environment Protection Authority – Landfill Levy 57,476 56,282 Environment Protection Authority – EBA Gap Funding - 17,302 GST Receivable 11,005 - Trade Receivables 70,541 4,087 Interest on Short Term Investment 144 934 139,166 78,605 The amounts within receivables do not contain impaired assets and are not past due. Based on credit history it is expected that these amounts will be received when due.
Note 6 PROPERTY PLANT & EQUIPMENT Plant and Equipment at cost 59,810 58,883 Less Accumulated Depreciation (41,517) (36,596) 18,293 22,287
Motor Vehicles at cost 61,511 60,058 Less Accumulated Depreciation (870) (1,379) 60,641 58,679
78,934 80,966 (b) Movements during the reporting year
2009 - 2010 Opening WDV Additions Disposals Depreciation Closing WDV Plant & Equip. 22,287 927 - (4,921) 18,293 Vehicles 58,679 61,511 (56,626) (2,923) 60,641 80,966 62,438 (56,626) (7,844) 78,934
43 Annual Report 2009/2010
Note 6 PROPERTY PLANT & EQUIPMENT (Continued)
(b) Movements during the reporting year (continued)
2008 - 2009 Opening WDV Additions Disposals Depreciation Closing WDV Plant & Equip. 21,080 6,835 - (5,628) 22,287 Vehicles 52,521 60,058 (51,455) (2,445) 58,679 73,601 66,893 (51,455) (8,073) 80,966
2010 2009 $ $ Note 7 PAYABLES Accruals – External Audit Fees 7,975 7,810 Trade Creditors 50,387 1,765 PAYG Withholding Payable 1,990 3,022 PAYG Vehicle Contribution 3,911 3,344 GST Payable - 2,667 Other Accruals 1,262 1,351 65,525 19,959
Note 8 PROVISIONS Current Employee Benefits – Annual Leave recorded at nominal value 8,864 10,361 Employee Benefits – Long Service Leave recorded at nominal value 24,303 20,375 Employee Benefits – On-costs 4,713 4,743 37,880 35,479 Non-Current Employee Benefits – Long Service Leave recorded at present value 2,577 1,739 Employee Benefits – On-costs 245 165 2,822 1,904 40,702 37,383
Note 9 OTHER CURRENT LIABILITIES Monies held in trust for the - Environmental Festival of Schools Committee - 3,034 - E-Waste Collection - 6,000 - Murray River Litter Roadshow - 4,127 - Stop A Litterer - 1,770
14,931
Note 10 RETAINED EARNINGS
Balance at beginning of the year 55,861 56,275 Profit/(Loss) for the year (79,079) (414) Balance at the end of the financial year (23,218) 55,861
44 Annual Report 2009/2010
Note 11 RECONCILIATION OF CASH FLOWS a) Cash and cash equivalents 50,059 154,226 b) Reconciliation of profit/(loss) for the period to net cash flows from operative activities Operating profit/(loss) (79,079) (414)
Depreciation 7,844 8,073 Loss on sale of fixed assets 21,938 13,428
Changes in assets and liabilities (Increase)/Decrease in Receivables (60,561) (20,675) (Increase)/Decrease in Prepayments (513) 1,675 Increase/(Decrease) in Employee Benefits 3,319 6,551 Increase/(Decrease) in Creditors and Accruals 30,635 (22,024) Net cash flow from operating activities (76,417) (13,386)
Note 12 SUBSEQUENT EVENTS Other than those events disclosed below, there have been no other events that have occurred subsequent to 30 June 2010 which would, in the absence of disclosure, cause the financial statements to become misleading.
Regional Waste Management Group Review The government has completed a review of the 12 regional waste management groups. The reforms will result in 7 regional waste management groups. The Department of Sustainability and Environment will lead the legislative change process to implement the reforms, which are anticipated to be completed by 1 July 2011.
The financial impact of the review cannot be reliably measured as at balance date.
Note 13 RESPONSIBLE PERSONS DISCLOSURE The names of persons who were responsible persons at any time during the reporting period are:
Responsible Minister The Honourable Gavin Jennings, Minister for Environment and Climate Change, 3/08/07 - 30/06/10
Governing Board Director L.J. Tellefson - Buloke Shire Council (01/07/04 to 30/06/10) Council Director G. Curnow – Loddon Shire Council (15/12/08 to 30/06/10) Council Director N. Goulding – Gannawarra Shire Council (01/07/04 to 30/06/10) Council Director D. Quayle – Swan Hill Rural City Council (01/01/05 to 30/06/09) Council Director S. Hunter – Wakool Shire Council (24/09/08 to 14/09/09) Council Director N. Gorey – Wakool Shire Council (14/09/09 to 30/06/10) Council
Accountable Officer Ms Karen Fazzani (31/01/01 to 30/06/10) Executive Officer
45 Annual Report 2009/2010
Note 14 REMUNERATION OF RESPONSIBLE PERSONS a) The number of responsible persons are listed below in the following relevant income bands:
2010 2009 Remuneration Range Number of responsible persons $0 - $9,999 6 7 $90,000 - $99,999 - 1 $100,000 - $109,999 1 -
The total remuneration received or due by Responsible Persons from the reporting entity amounted to: 2010 2009 $107,678 $100,691
The remuneration of the Minister is disclosed in the Financial Statements of the Department of Premier and Cabinet. b) Executive Officers’ remuneration There were no executive officers other than those included in the responsible persons note above.
2010 2009 $ $ Note 15 RELATED PARTY TRANSACTIONS
Related Party Transactions Amounts payable to responsible person related parties
Office Rent – Loddon Shire Council (01/07/09 to 30/06/10) 6,000 6,500
There were no other transactions between the Group and responsible persons and their related parties during the financial year other than above.
There were no amounts paid by the Group in connection with the retirement of responsible persons of the Group during the financial year.
There were no loans in existence by the Group to responsible persons or related parties at the date of this report.
Note 16 COMMITMENTS
At 30 June 2010, the entity had no commitments.
Note 17 CONTINGENT ASSETS AND LIABILITIES
At 30 June 2010, the entity had no contingent assets or liabilities.
Note 18 FINANCIAL INSTRUMENTS
The Group’s activities expose it to a variety of financial risks: market risk, credit risk and liquidity risk. This note presents information about the Group’s exposure to each of these risks, and the objectives, policies and processes for measuring and managing risk.
46 Annual Report 2009/2010
The Group’s Board has the overall responsibility for the establishment and oversight of the Group’s risk management framework. The Group’s overall risk management program focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Group.
Risk Exposures
The main risks the Group is exposed to through its financial instruments are as follows:
(a) Market risk Market risk is the risk that changes in market prices will affect the fair value or future cash flows of the Group’s financial instruments. Market risk comprises interest rate risk, foreign exchange risk and other price risks. The Group’s exposure to market risk is primarily through interest rate risk, there is no exposure to foreign exchange risk and insignificant exposure to other price risks.
Objectives, policies and processes used to mitigate these risks are disclosed in the paragraphs below:
(i) Interest Rate Risk The Group’s exposure to market interest rates relates primarily to the Group’s funds invested on the money market.
The Group has minimal exposure to interest rate risk through its holding of cash assets and other financial assets. The Group manages its interest rate risk by maintaining a diversified investment portfolio.
(ii) Other Price Risk The Group has no significant exposure to other price risk.
Market Risk Sensitivity Analysis The sensitivity analysis below discloses the impact on net operating result and equity for each category of financial instruments held by the Group at year end after taking into consideration past performance, future expectations, economic forecasts and management’s knowledge and experience of the financial markets.
47 Annual Report 2009/2010
Note 18 FINANCIAL INSTRUMENTS (Continued)
Interest rate risk -1% +1% 30 June 2010 Carrying Result Equity Result Equity amount $ Financial Assets Cash 50,059 (501) (501) 501 501 Receivables 139,166 (1,391) (1,391) 1,391 1,391 Financial Liabilities Payables 65,525 655 655 (655) (655) Total 123,700 (1,237) (1,237) 1,237 1,237 increase/(decrease)
Interest rate risk -1% +1% 30 June 2009 Carrying Result Equity Result Equity amount $ Financial Assets Cash 154,226 (1,542) (1,542) 1,542 1,542 Receivables 78,605 (786) (786) 786 786 Financial Liabilities Payables 19,959 200 200 (200) (200) Total 212,872 (2,128) (2,128) 2,128 2,128 increase/(decrease)
(b) Credit Risk Credit risk is the risk of financial loss to the Group as a result of a customer or counterparty to a financial instrument failing to meet its contractual obligations. Credit risk arises principally from the Corporation’s receivables.
The Central Murray Regional Waste Management Group’s exposure to credit risk at balance date in relation to each financial asset is the carrying amount of those assets as indicated in the Balance Sheet.
Concentrations of credit risk on receivables – other debtors arise in the following industries:
Industry Credit risk exposure % 2009/2010 2008/2009 Government 100 139,166 78,605
(c) Liquidity Risk Liquidity risk is the risk the Group will not be able to meet its financial obligations as they fall due. The Group’s policy is to settle financial obligations within 30 days and in the event of dispute make payments within 30 days from the date of resolution.
The Group manages liquidity risk by maintaining adequate reserves, banking facilities and reserve borrowing facilities by continuously monitoring forecasts and actual cash flows and matching the maturity profiles of financial assets and financial liabilities.
(d) Interest Rate Risk The following table sets out the Group’s exposure to interest rate risk.
48 Annual Report 2009/2010
Note 18 FINANCIAL INSTRUMENTS (Continued)
Fixed interest maturing in: 30 June 2010 Floating 1 year or Over 1 to More than Non Total interest less 5 years 5 years interest rate bearing $ $ $ $ $ $ Financial Assets Cash 59 50,000 - - - 50,059 Receivables - - - - 139,166 139,166 Total 59 50,000 - - 136,166 189,225
Financial Liabilities Payables - - - - 65,525 65,525 Total - - - - 65,525 65,525 Weighted average 1.25% 4.75% interest rate
Fixed interest maturing in: 30 June 2009 Floating 1 year or Over 1 to More than Non Total interest less 5 years 5 years interest rate bearing $ $ $ $ $ $ Financial Assets Cash 4,226 150,000 - - - 154,226 Receivables - - - - 78,605 78,605 Total 4,226 150,000 - - 78,605 232,831
Financial Liabilities Payables - - - - 19,959 19,959 Total - - - - 19,959 19,959 Weighted average 1.25% 4% interest rate
(e) Fair Value The carrying amounts and fair value of financial assets and liabilities at balance date are:
Financial Instrument Total carrying amount as per Aggregate net fair value Balance Sheet 2010 2009 2010 2009 $ $ $ $ Financial Assets Cash 50,059 154,226 50,059 154,226 Receivables 139,166 78,605 139,166 78,605 Total Financial Assets 189,225 232,831 189,225 232,831
Financial Liabilities Payables 65,525 19,959 65,525 19,959 Total Financial 65,525 19,959 65,525 19,959 Liabilities
The following methods and assumptions are used to determine the net fair value of financial assets and liabilities.
Cash: The carrying amount approximates fair value because of the short term to maturity. Short term receivables and creditors: The carrying amount approximates fair value. 49 Annual Report 2009/2010
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51 Annual Report 2009/2010
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