New South Wales Aboriginal Land Council 1 Annual Report 1999 - 2000 Annual Report 1999-2000 Aboriginal Land Council Land Aboriginal Wales New South Contents

Letter to the Premier ...... i Chairperson’s Welcome ...... 1

New South Wales Aboriginal Land Council ...... 2 Our Clients ...... 3 Aims & Objectives ...... 3 Regional Aboriginal Land Councils (RALCs) ...... 4 Local Aboriginal Land Councils (LALCs) ...... 5 Branch Offices of NSWALC ...... 5 Council Structure & Membership ...... 5 Councillor Profiles ...... 6 Councillor Attendance At Meetings ...... 10

New South Wales Aboriginal Land Council Overview ...... 11 Organisation Structure ...... 12 New South Wales Aboriginal Land Council ...... 13

1999-2000 Year in Review ...... 16 Review of Operations ...... 17 Funds Granted to Community Organisations ...... 24 Legal Changes ...... 25 Economic Factors ...... 25 Management and Activities ...... 26 Research & Development ...... 26 Human Resources ...... 27 Industrial Relations developments ...... 27 List of Consultants ...... 28 EEO ...... 28 Land Disposal ...... 29 Promotion ...... 29 Service Standards ...... 29 Accounts Payment Policy & Practice ...... 29 Risk Management/Insurance ...... 29 Occupational Health & Safety ...... 29

Financial Reports ...... 31 Location of Regional Branch Offices ...... 57 List of Local Aboriginal Land Councils ...... 58 Aboriginal Land Council Regions ...... ii

Liberate and Empower “Aboriginal People in “ New South Wales through economic and social independence.

New South Wales Aboriginal Land Council

30 October 2001

The Hon Dr Andrew Refshauge Deputy Premier Minister for Aboriginal Affairs Level 31 Governor Macquarie Tower 1 Farrer Place , NSW 2000

Dear Deputy Premier

I present to you the New South Wales Aboriginal Land Council Annual Report for the year ended 30 October 2000, in accordance with the provisions of the NSW Aboriginal Land Rights Act 1993, the Public Finance and Audit Act 1983 and the Annual Reports (Statutory Bodies) Act 1984.

I regret the delay in making available the final version of this report and on behalf of the Council offer a sincere apology for the extent of that delay.

Yours sincerely

Rod Towney Chairperson New South Wales Aboriginal Land Council 1 Annual Report 1999 - 2000 also achieved significant progress toward securing exemptions from local governmentalso achieved significant progress toward rates on

Councillor Rod Towney Chairperson newly granted Aboriginal lands. Where lands were previously termednewly granted Aboriginal lands. Where Crown Land, no rates were to rates. on transfer to Local Aboriginal Land Councils, they became immediately subject applicable. Yet a windfall gain to local governmentOur objection was that this represented authorities across NSW should not be subject to rates. While stopping shortand that land that was not income-producing of a blanket exemption, the NSW Government applications to be made for exemption on a agreed to allow more than 470 applications were lodged and almost 100 case by case basis. During 1999/2000, exemptions granted. Training An important initiative has been the development of an Aboriginal Cultural Awareness cultural Course as part “Living in Harmony” of the program, developed with the assistance of the Department of course, designed to promote community understanding of Immigration & Multicultural Affairs. This has been well received by the community. Aboriginal heritage and cultural issues, The year has not been without turmoil and it has been necessary for Council to work with the areas for potential Independent Commission Against Corruption (ICAC) to eliminate a number of to the development of a corrupt practices. Council has responded to ICAC recommendations relating and the adoption of Councillors’ Code of Conduct, the establishment of a Dispute Management System “Best Practice” corporate governance. All three of these recommendations involved development of appropriate policies and the carrying help out of professional development activities which should ensure that previous problems are not repeated. We me during the year. I want to personally thank all the Councillors and staff that have worked with look forward in the year ahead to building on these achievements. Chairperson’s Welcome Chairperson’s Report Council Annual Aboriginal Land to present the NSW I am pleased for the massive support With 1999/2000. in cities through walks shown for Reconciliation has a greater hopeful that the Australian public now across , I am for so long-recognition of Aboriginal people have been seeking understanding of what the capacity to determinepast injustices and our own future. Relay in the the supportI was honoured to receive Council to participate of in the Torch to Sydney address at the the Welcome Sydney Olympic Games, and to give lead up to the 2000 original land owners, of our maturity as a people that we, the It is a measure Opening Ceremony. like Cathy Freeman, Kyle van are also proud of our elite athletes chose to participate in this event. We Peris-Kneebone. der Kuyp and Nova investment portfolio, which returned was the performance highlights of the Council’s One of the year’s by our propertyits best ever growth rates, helped along holdings which benefited from the strong the Olympics. It will be our challenge to maintain this rate of growth associated with the lead up to people. growth to help assure the future of our We New South Wales Aboriginal Land Council New South Wales Aboriginal Land Council 3 Annual Report 1999 - 2000 Land acquisition either by land claim or purchase Land acquisition either economic base for enterprises to create a sustainable Establishment of commercial Aboriginal communities and heritage (including the of Aboriginal culture, identity Maintenance and enhancement NSW). sites and cultural materials within management of traditional administer the NSWALC Account and Mining Royalties Account administer the NSWALC and Local grant funds for payment of the administrative costs and expenses of Regional Aboriginal Land Councils acquire land on its own behalf or on behalf of, or to be vested in, Local Aboriginal Land Councils determine terms and approve/reject the and conditions of agreements proposed by Local Aboriginal Land Councils to allow mining or mineral exploration on Aboriginal land Local make claims on Crown lands, either on its own behalf or at the request of Aboriginal Land Councils with the agreement of the particular LALC, manage any of the affairs of that Council and conciliate disputes between Aboriginal Land Councils or between Councils individuals or between individual members of those Councils make grants, lend money or invest money on behalf of Aborigines hold, dispose of or otherwise by NSWALC deal with land vested in or acquired in ensure that Regional and Local Aboriginal Land Councils comply with the Act respect of establishment and keeping of accounts and the preparation and the submission of budgets and financial reports Local ensure that elections for the Chairpersons and other officers of Regional and 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. The NSWALC is empowered under legislation to: The NSWALC 1. The Council consists of 13 democratically elected members who represent the 13 Aboriginal The Council consists of 13 democratically The Council is supported in its work by a Head land council regions in New South Wales. an Executive Director with the delegated authority of Office, located in Parramatta, headed by all aspects of the day to day operation of the Council’s the Council to assume responsibility for affairs. The principal client of the work. Each Region has a Branch office to support the Council’s network of 118 Local Aboriginal Land Councils which collectively manage the is the NSWALC range of support services These services delivered at local level to their communities. include propertyhousing, legal, employment, training and and management. acquisition ■ ■ advisor to and negotiates with Governments acts as an at all levels In addition, NSWALC to ensure the preservationAboriginal rights. of ■ The New South Wales Aboriginal Land Rights Act 1983 gives the New South Wales Act 1983 gives the Land Rights Aboriginal South Wales The New of Land the development to provide for the mandate Land Council (NSWALC) Aboriginal of to the ongoing provision Council is committed The in NSW. Aboriginal people Rights for high quality supportAboriginal Land Council network and and advice to the Local empowerment of Aboriginal communities through: Aims & Objectives Our Clients New South Wales Aboriginal Land Council Land Aboriginal Wales South New Aboriginal Land Councils are conducted in accordance with the Act 12. advise the Minister on matters relating to Aboriginal land rights 13. exercise functions conferred or imposed by the Commonwealth Native Title Act, and 14. exercise such other functions as conferred or imposed on it by or under the Aboriginal Land Rights Act (1983) or any other Act.

The key aims within this framework for NSWALC in 1999/2000 were as follows:

■ the creation of a stronger economic base for our people through a more strategic approach to investment and the development of a portfolio which is designed to carefully manage the risk of losses ■ the use of specialist financial trainers to help develop the skills of councillors in consideration of complex investment options ■ the use of specialist financial and investment advisors for independent assessment of potential investments and to support a growth strategy for long-term financial security ■ the ongoing professional development of our staff to ensure that they deliver high standard services to our clients (Local Aboriginal Land Councils) ■ the adoption of policies of more prudent financial management in our administration, and ■ the active participation of Council in events associated with the hosting in Sydney during September 2000 of the Olympic Games.

Regional Aboriginal Land Councils (RALCs)

There are 13 RALCs located across New South Wales. Each regional Aboriginal land council is made up of representatives elected by the various Local Aboriginal Land Councils. RALCs are designed to play an advisory role in the management of the land council network and do not have direct authority over any Local Aboriginal Land Council (although a RALC can make recommendations for consideration by a LALC or the NSWALC). Importantly, the RALC provides a local support base for LALCs and their elected Councillor.

The RALC is a statutory authority with the responsibility to:

■ compile and maintain a register of all Local Aboriginal Land Councils within its area ■ provide assistance to Local Aboriginal Land Councils in the preparation of claims on Crown land or the negotiation of the purchase or sale of land ■ assist Local Aboriginal Land Councils in the establishment and keeping of accounts and

New South Wales 1999 - 2000 Aboriginal Land Council Annual Report submission of budgets and financial reports ■ provide advice and further assistance as required by Local Aboriginal Land Councils in its area ■ assist the NSWALC to conciliate any disputes between Local Aboriginal Land Councils, or between those councils and individuals, or between individual members of Councils, and ■ exercise such other functions as are conferred or imposed on it by or under the Aboriginal Land Rights Act (1983) or any other Act.

Regional Aboriginal Land Councils operated during 1999/2000 from the following locations:

Armidale Northern Tablelands Region Kempsey Central Coast Region 4 Gosford Sydney/Newcastle Region Liverpool Western Metropolitan Region Lismore North Coast Region Batemans Bay Far South Coast Region Moama Murray River Region Quirindi Northern Region Nowra South Coast Region Menindee Western Region Wagga Wagga Region Dubbo Central Region Coonamble North West Region New South Wales Aboriginal Land Council 5 Annual Report 1999 - 2000 - until December 1999 - from December 1999 - until December 1999 - from December 1999 - until December 1999 - from December 1999 eronica Graf Ossie Cruse Rod Towney V Robert Lester Ivern Adler David Clark reasurer The New South Wales Aboriginal Land Council’s elected arm elected consists of 13 Councillors, Aboriginal Land Council’s The New South Wales Land Council members to servedemocratically elected by Local Aboriginal four year terms. and during 1999-2000, these positions were filled as The Council itself elects office bearers follows: Chairperson NSWALC provides support and also through a network of Branch Offices to LALCs directly NSWALC Office locations are designed to ensure that supportlocated in each of the 13 Regions. Branch services to all 118 LALCs across NSW. are more readily available Secretary T Local Aboriginal Land Councils are located across New South Wales. The number within each The number New South Wales. are located across Land Councils Local Aboriginal and from three to 16, area and ranges the size of the regional depending on Region varies secretary office bearers (chairperson, LALC elects its own total is 118. Each the current and Staff at their RALC. to attend meetings regional representatives and also elects two treasurer) to access advice, informationand members are encouraged and support the NSWALC. from community living in their local area. members and the wider Aboriginal LALCs work for their employment and other day-to-day relating to the areas of housing, legal, They assist in matters functions detailed under the Act. people in accordance with matters involving Aboriginal will help achieve a high degree of the land council structure in a way that The Act established participation and involvement by every their local Aboriginal person in the affairs of community. Council Structure & Membership Council Structure Branch OfficesNSWALC of Local Aboriginal Land Councils (LALCs) Councils Land Aboriginal Local , Secretary (from December 1999) Chairman (until December 1999, Councillor thereafter) , Chairman 1999) (from December , eronica Graf V Rod Towney Ossie Cruse eronica Graf has been involved in Aboriginal affairs for 25 years, is a strong in 1999 and currently serves as State Secretary eronica was elected to NSWALC eronica served 11 years with the Sydney Newcastle Office in Gosford. Far South Coast Region since 1983, culminating in his term in various capacities Ossie has served NSWALC as Chairman transition during 1998/1999. He oversaw the difficult period of the land tax income stream and placing where the Sunset Clause took effect, ending now maintains active on the path to financial independence. Ossie NSWALC portfolio interests in International having represented Issues, ICAC and Housing, Indigenous issues at a number of international Nations, forums, such as the United as well as at the grass roots local level. affairs. A member of the Monaro people of Ossie Cruse is a veteran of Aboriginal of his life on his traditional countrythe far south coast, Ossie has spent most in and around the small town of Eden. Ossie and wife Beryl and have three children numerous grandchildren. Councillor Sydney Newcastle Region V believer in Land Rights, and is a staunch supporterof Aboriginal art, encouraging Aboriginal artists in her region. V as well as Councillor for the Sydney Newcastle region. Prior to her election, V established the first In addition to her work with the Land Council Network, Veronica Aboriginal Homework Centre in Gosford and founded the first medical service at Wyong, for which she is now Chairperson. Community She secured funding for Local Aboriginal Land Council’s servesDevelopment Enterprise Project (CDEP) employment programme, and currently as the CDEP Project Chairperson. Councillor Central Region sees an in December 1999 and Rod was elected Chairman of NSWALC independence as the base that sustains cultural and financial independent economic a keen interest in Council portfolios Rod maintains key priority for NSWALC. and Culture and Employment Heritage including International Issues, Native Title, Land Councils, an extensive involvement with Aboriginal Rod has and Training. role in the He was motivated to take on a leadership dating back to 1985. of Aboriginal early years when he saw the poor treatment community from his and in schools. people by the police and father and lives in Nation as were his mother the Wiradjuri Rod is a member of has taught all levels - infants, primary, Dubbo. Rod is a qualified teacher and secondary and tertiary education. He went to university as a mature age student, He later went on to gain his Graduate graduating with a Bachelor of Education. Certificate in Adult Education. Councillor Councillor Profiles Councillor

New South Wales Aboriginal Land Council 6 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 7 Annual Report 1999 - 2000 , Treasurer (from December 1999) , Treasurer , Secretary thereafter) 1999, councillor (until December , Former Chairperson 1988-1991 and Treasurer 1998-1999 , Former Treasurer Chairperson 1988-1991 and om Briggs Ivern Ardler Robert Lester David Clark T estern Region Metropolitan om believes that the effective and prudent management of the Network’s Investment om believes that the effective and prudent management of the Network’s om Briggs lives in Armidale and 2 and is married to wife Cynthia and has 3 children Councillor Coast Region South LALC as 1983, joining the Nowra capacities since in various Ivern served has NSWALC in 1996, culminating job of Councillor election to the and progressing through Secretary, Secretaryhe has had a long involvement 1998/99. Whilst for as NSWALC in election to his local area. commitment is strongest Ivern’s affairs at state level, in Aboriginal termDuring his of office Ivern for LALCs and funding arrangements achieved increased housing for south coast land councils. funding for improved Ivern of six children to of his life on the NSW south coast, father has spent most moving to Bay, Ivern Wreck spent his childhood at Born in Berry, Maureen Ardler. Nowra in 1997. Ivern functions of all land councils believes that land is central to the land needs strategy for NSWALC. and created the first Councillor W Development Officer with the DepartmentAs Aboriginal Community of Education, Robert learned the workings of government. about He sees the Employment and Training negotiations with governmentexperience as invaluable preparation for bodies and political partiessuch as cultural heritage protection and native title. on major issues with has given him extensive involvement Robert says work during his term on NSWALC in the areas of cultural heritage protection. isolated Aboriginal communities, especially Robertthe independent future of NSWALC. is positive about forging as the nation, the area known Councillor Robert of the Lester is a member Robert was raised in Redfern, later moving to live and work in Sydney’s Hunter Valley. western wife, Carol. Robert suburbs where he resides with has four children and three grandchildren. Councillor Murray River Region representative from 1988 and still current Murray River Region representative from in Aboriginal Affairs since the age of 18. David has maintained active involvement David strongly believes that Governments are only paying lip service to the many that Land Rights in NSW is the best piece of Aboriginal social problems. He maintains the social barriers before them. legislation to assist Aboriginals overcome vision of private home ownership for Aboriginal people resulted in the long-held David’s scheme, launched in 1999. ‘First homes for the first people’ housing David also sees youth and Police relations as an important issue in NSW He moved to Albury in 1974 western NSW. David was born and raised in Willcannia, ten grand where he resides with wife Justine and is the proud parent of five children and children. Councillor Northern Tablelands Region Northern Tablelands Briggs has spent most of his life A member of the Nation, Councillor Tom holds a degree in in the Armidale district and was elected for his first term in 1996. Tom administration and leadership. He previously worked with the Department of Education, for twenty years which has enabled him to gain extensive Employment and Training experience in human resources and training and Aboriginal community development community involvement includes roles within Local Government and the initiatives. Tom’s NSW Aboriginal Justice Advisory member of the Committees. He is also a Foundation and most successful in one of the largest A.M.S. Armidale and the Armidale CDEP, NSW. T Fund is the major priority issue. He sees relevant training and career development opportunities and strengthening of resources to the region as key strategies for land councils in the new independent phase. T grandchildren. (from December 1999) December (from (December 1999 - April 2000) James Morgan James Manul Ritchie Cal Davis David Brown iradjuri Region iradjuri orres Strait Islanders (FCAATSI), a key organisation in national Aboriginal affairs. a key organisation in national orres Strait Islanders (FCAATSI), Councillor Councillor James Morgan has been actively involved in the Land Council Network in NSW Land Council Network involved in the has been actively James Morgan to NSW James was elected Rights Act 1983. inception of the Land since the he Prior to his term 1999 election. Land Council at the Aboriginal as a Councillor, also served eight years. James for as Wagga Manager at Wagga was Branch Council for two years. / Brungle Local Aboriginal Land Tumut Chairperson of the to Region (prior to changing its name Councillor in Wiradjuri James was an ATSIC Binaal Billa Region. A major concern Investment Fund for NSW for James is the continuation of the many Land Councils to create ongoing funding for the Aboriginal Land Council within NSW. to providing supportJames is totally committed and assisting the sixteen Local their goals and Region to achieve within the Wiradjuri Aboriginal Land Councils objectives. Councillor Central Coast Region Manul Ritchie is a long serving Councillor having been elected to the first Council in Goombaingirr nations, Manul was born1984. A member of the Dunghutti and in involved in Aboriginal affairs Manul became Coffs Harbour and grew up in Taree. governmentsin 1965, actively lobbying Australian and 70s. throughout the 60s the Federal Council of Aboriginal and Manul was involved by association with T Act, in conjunction Act and the Native Title Manul believes the NSW Land Rights rights and to increase & ILC, can be used together to extend Aboriginal with ATSIC He believes native title can in NSW. the amount of land claimable and purchasable Aboriginal communities and restore pride to also revive culture and language in the previously as both Chairperson the Elders in each area. Manul has served NSWALC (1996-1997). (1991-1995) and Treasurer Councillor W Central Coast Region peoples nation. He is a Cal was born and has lived all his life in the the Land descendant of the Dunghutti and Biripi people and has been committed to Land Rights Movement for the past 13 years. In the early days, eight of the Local Cal Councils in the Central Coast region were unfunded including Forster LALC. was successful in getting Forster up and running in the first three years of being Chairperson for the organisation. on Cal was elected to the position of Councillor and represented Central Coast 5 month period while Councillor Ritchie stood aside. Cal’s for a NSWALC contribution was highly valued during his short term as Councillor. Councillor Far North Coast Region largest language Councillor David Brown belongs to two of the north coast’s Gumbaynggirr people and the of nations, through his mother’s He has been life on his traditional country. David has spent all of his his father. involved with Land Councils since 1989. David intends to further LALC independence and develop community plans. He says that land and cultural heritage combined with responsible economic development and Aboriginal involvement in local business enterprises are critical for Aboriginal maintain communities. He also plans to secure better resources for land councils and links with local industry groups for the further success of land councils in the Far North Coast region. available No photo

New South Wales Aboriginal Land Council 8 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 9 Annual Report 1999 - 2000 (from December 1999) (until December 1999) ayne Griffithsayne Ken Foster Les Trindall W William Murray illiam Murray was born spent most in Balranald, of the Nari Nari people. He has he went on to be Chair of the Western ilcannia Local Aboriginal Land Council his local area and the good running of rural priorities are a commitment to illiam’s estern Region Sydney-Newcastle Region Ken has been Ken Foster served three consecutive terms as an elected Councillor. involved in Aboriginal affairs since he was a young man. Born in La Perouse as a member of the people, Ken regards his position as an important opportunity to work to help his fellow Aboriginal community members. He believes sport, housing, health and education are all key areas of interest for assisting Aboriginal families and regards employment as the number one priority in is grateful for Aboriginal people throughout the land council network. NSWALC services. Ken’s Councillor Councillor Region North West Region at the 1999 North Councillor for the West was elected NSWALC Les Trindall his association with the region and the Land election. While a first term Councillor, Council network dates back another 11 years, during which time Les served as Region Branch Manager at Coonamble, offering support to a large North West Les number of Local Aboriginal Land Councils. Prior to his Land Council career, worked as a drover and fencing contractor. W area. Currently servingof his life in the Wilcannia his second term as Councillor to Strait is also into his fourth William term as Aboriginal and Torres NSWALC, has Region. William Councillor for the Murdi Paaki Islander Commission (ATSIC) Aboriginal organisations. After joining enjoyed a long involvement with various W it formedRegional Aboriginal Land Council when in 1985. W properties cultural protection. He has been active in the Ancestral and heritage and Remains program based at NSWALC. Councillor W Councillor Northern Region of the Griffiths, and a member activist, George veteran land rights The son of Griffiths has Councillor Wayne the Kamilaroi nation, (Namoi River) of Corben clan Michelle, have life. He and wife, region all his worked in the Gunnedah lived and his to taking a leadership role during became committed four children. Wayne as he was as a that his children would never be treated young life - vowing youngster. his term during ownership, and on Council is home for Wayne One of the key areas top of the mortgagehe cites the success the Northern fund in Wayne’s Region. and continued growth of the investment fund include the priorities for NSWALC Land Rights Act. amendments to the NSW Aboriginal development of and (until December 1999) December (until No. Attended Notes 1999 - 2000 Millie Ingram Millie Eligible to Attend No. Meeting Days iradjuri Region Millie Ingram is a member of the Wiradjuri people, daughter of the late Louisa daughter of the late people, the Wiradjuri is a member of Millie Ingram BornIngram OAM. active Millie became Mission at Cowra, raised on Erambie and and is the proud two adult children age. She has affairs at an early in Aboriginal teenagers. grandparent of two for an economic land councils can provide the basis Millie believes local honours contemporaryindependence that aspirations. She is a strong Aboriginal and the sale of land home ownership for Aboriginal people advocate for private was active Millie council propertyher term back to members. During as Councillor, in portfolio liaison. Her contribution to NSWALC areas of Reconciliation and ICAC is appreciated. Councillor W Griffiths 39Murray 35 39 28

Graf 35 35 Elected December 99 Briggs 39 29

R. TowneyL. Trindall 39 35 39 29 Elected December 99 R. LesterJ. MorganW. 39M. Ritchie 35 20 35 30 13 Elected December 99 Stood Down December 99 - April 00 K. FosterV. W. 4M. Ingram 4 4 Departed December 99 2 Departed December 99 D. BrownD. ClarkO. Cruse 39M (Cal) Davis 39 19 39 29 27 19 34 Elected December 99, Departed April 2000 I. ArdlerT. 39 23 Councillor Councillor Attendance at Meetings Councillor Attendance

New South Wales Aboriginal Land Council 10 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council Overview Field Unit Branch Offices Rural Properties Land Rights Unit Council Secretriat Executive Director NSW ABORIGINAL LAND COUNCIL NSW ABORIGINAL Internal Audit Native Title Unit Human Resources Financial Operions Office Administration Organisation Structure Organisation

New South Wales Aboriginal Land Council 12 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 13 Annual Report 1999 - 2000 Preparation of the approved annual Internal The issue of detailed recommendations to Audit Plan The plan included consideration of requests by management in audit reports The aim of the recommendations was to improve internal and the controls, systems, procedures efficiency and effectiveness of operations of the state, regional and local land councils. ■ ■ The Unit provides a range of advice and/or a range of The Unit provides information for all the functions on request greatest above, however the mentioned deliveryemphasis is on the of an extensive & Development program of Training opportunities to Local and Regional Aboriginal Bearers and members), Land Councils (Office and Staff. Councillors, Management Internal Section Audit The Internal Section was established by Audit 1991 to conduct regular the Council in May appraisals of the adequacy of and compliance with the system of internal control, to review operations and programs and to ascertain whether results are consistent with established objectives and goals. It reports at regular intervals which is made to the Audit Committee, up of Council members and senior NSWALC staff representatives. The Audit Committee meetings consider and action reports prepared audits and submitted to management on all undertaken with the audit plan. in accordance The Internal Audit Section undertook planned and special audit reviews during the reporting period. The special audits included corruption investigations into possible fraud and issues, systems performance evaluations and Land providing assistance to Local Aboriginal Councils (LALCs) in order to assist in obtaining unqualified audit opinions from external auditors. Undertakings by the Internal Audit Section in this reporting period included: ilkinson in an acting capacity for the ribunal for Public Office Holders. The salaries ribunal for Public Office Holders. The axation, Occupational Health and Safety and New South Wales Aboriginal Land Council Land Aboriginal Wales South New in functional areas is arranged The NSWALC of the Council - the core business relating to and Title, Land Rights, Native namely, a range of management Investment. There is and support areas including Executive, Human & Development, Accounts, Resources, Training Field Liaison Purchasing, Fleet Management, and Internal Audit. persons were employed In all, an average 109 during the reporting year with 32 of these Offices. functioning in 13 Branch Executive had only one During 1999/2000, the NSWALC That position at a level of Executive Officer. in position (of Executive Director) was created 1994 and although not part of the NSW Public Sector Senior Executive Service, was established at a level equivalent to SES Level 2. The position was occupied by Ms Norma Ingram until January then by Ms Kerri 2000 and W remainder of the reporting period. under The positions of Councillor are established 1983, the NSW Aboriginal Land Rights Act, with salaries currently determined by the Statutory and Other Offices Remuneration T of Councillors are not at an Executive Officer Level. & Development Unit Human Resources, Training The Human Resources Unit is a multi-functional Unit providing a range of services to both internal to Local staff and Councillors and Aboriginal Land Council staff, Office Bearers and members. The Unit performs a range of functions for internal payment of clients that include weekly salary and allowances, Superannuation & T Compensation, Rehabilitation, Workers’ Recruitment, Processing all Conditions of and Employment, Industrial Relations, Training Development. positive and open relationships with other with relationships and open positive to in relation that have responsibilities authorities compliance. It process or legal the complaints cooperation with dialogue and has encouraged the such as the Ombudsman, organisations DepartmentICAC, the Affairs and of Aboriginal the Police and the Audit Office, the Minister’s the The Committee has Office of NSW. supportcontinuing positive of Council in the and transparency promotion of accountability System. within the Land Council The Accounts Unit with all financial reportsThe Accounts Unit deals also looks after the debtors to management and The Unit also assists and creditors of NSWALC. and branches and locals with accounts queries also allocations to LALCs. Accounts section to deals with grants including funeral assistance per the Aboriginal community in NSW as council approval. Land Rights Unit operations is the At the centre of NSWALC’s worked issue of Land Rights and the Unit has tirelessly during 1999/2000 to support LALCs in are their pursuit of claims wherever there reasonable grounds and at every stage to seek claims to have the large number of unresolved determined by Government. The Unit not only provides technical support and under the assistance to LALCs in lodging claims ALRA, but is responsible for overseeing the Ancestral Remains Project whereby research is conducted and proper procedures put in place to repatriate ancient skeletal remains and cultural material currently held in museums, private collections and other institutions. When negotiates on behalf of and invited, NSWALC alongside of LALCs to achieve a return of remains for reburial and handover of artefacts to the Aboriginal communities from which they were taken. In addition, the Land Rights Unit is a resource to LALCs in relation to land management, providing both policy and legal advice to LALCs concerning management a wide range of land issues. The Audit Committee Information the Audit and audit advice to Support of the complaints officer and the The further development of the Section’s audit The further of the Section’s development The Audit Committee seeks to encourage Committee The Section provides on an ongoing basis information both the Council and audit advice to Members and Management on issues relating to and the audit and operations of NSWALC Regional and Local Aboriginal Land Councils. This is either in the form of formal written reports or discussions or interviews during or after the audits. Issues include the improvement of the presentation of financial reports and other Council records and advice on how to prevent errors or fraud. In addition the unit is represented on internal committees. complaints process officer During 2000, the position of complaints was established within Internal Audit before later being transferred to the Field Section The complaints officer gives the during the year. community a formal avenue to lodge grievances of on matters relating to the management Aboriginal Land Councils, including allegations to of fraud or public misconduct, directly in the first instance. Many of the NSWALC the complaints have been directed through Independent Commission Against Corruption (ICAC) and are referred to Internal Audit for to investigation or are referred from NSWALC The ICAC as a result of audits conducted. the manager acts as the Coordinator under Protected Disclosures Act. procedures and reportingprocedures and and the training of audit staff development of the Land This included the understanding well as technical auditing Council System as for areas training is needed issues. Technical and the presentation such as legal compliance of financial statements. ■ ■ ■ Aboriginal Land Councils to conduct audits or audits to conduct Councils Land Aboriginal investigations. ■

New South Wales Aboriginal Land Council 14 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 15 Annual Report 1999 - 2000 Dispute Resolution Dispute Aboriginal and mediation between This includes partiesnon-Aboriginal mediation in claims and partiesbetween Aboriginal in claims. involved agreements Unit assists with Title The Native between parties in to native title processes engaging consultants, making applications, for proceedings, on mediation and negotiations Land Use ‘Future Acts’, ‘ Indigenous of Access’, or any other Agreements’, ‘Right native title process. Notification is given to partiesEnsuring proper notification in requirements under regard to various notification the Act. Agreement Making Including being a party Indigenous Land Use to Agreements made under the Act; negotiating ‘Alternate Procedure Agreements’ with government, assisting native title parties to ‘Body negotiate ‘Area Agreements’ and/or and Corporate Agreements’ under the Act, Internal Review native title Including responding to complaints by claimants about particular Native Title Representative Bodies. to fulfil its functions as Funding for NSWALC grant from NTRB is provided through an annual Strait Islander the Aboriginal and Torres on a 1 July to 30 June Commission (ATSIC), financial year basis. seeking the agreement of claimants to consulting and seeking the agreement of consulting and seeking the agreement facilitating and assisting native title bodies in mediation, negotiations and proceedings research for the preparation of native title research for the preparation minimise the number of native title applications covering the one area Certification The formal certification of claims for determinations of native title by Courts, and for the registration of Indigenous Land Use tells the Agreements. This means that NSWALC (NNTT) or the Tribunal National Native Title Federal Court that all the requirements under the Act have been “in order” and that the right traditional owners are properly authorised to validates decisions make agreements. NSWALC made by a group of native title claimants in relation to their claim or agreement by ensuring that “all reasonable efforts” to contact and identify traditional owners have been made. This will have been done by a legitimate process of notification, representative meetings and the documents resulting from that process, which in turn certify the authorisation of any decisions. native title holders and the broader and Aboriginal community in claimant strategies actions, and corporate and native title holders in consultations regard to any native title process claims and applications for compensation for claims and applications title acts affecting native ■ ■ ■ ■ ■ Native Title Unit Native placed on and obligations The functions Representative Body as a Native Title NSWALC to Act were open formerunder the Title Native since the However, interpretation. Title of the new Native commencement these functions and Amendment Act (1998), made compulsoryobligations have been and now include: Facilitation and Assistance 1999-20001999-2000 InIn ReviewReview New South Wales Aboriginal Land Council 17 Annual Report 1999 - 2000 alma Beer (Tibooburra LALC) alma Beer (Tibooburra Debra Stead (Balaranald LALC) Certificate III Community Management. V Certificate III Community Management. Maurice Maher (Grafton LALC) Certificate II Property Management. Gaye Leon (Forster LALC) Certificate II Business Administration. Craig Britt (Central Region NSWALC) Certificate II Business Administration. LALC) Shirley Marlowe (Tumut/Brungle Certificate II Property Management. ard. Living In Harmony Aboriginal Land Council The New South Wales successful in its submission to was (NSWALC) the Department of Immigration and Multicultural Affairs under the Living in Harmony (LIH) project. The funding was for the development of an Program and Aboriginal Cultural Awareness information Aboriginal kits to positively promote Land Councils in NSW. Sydney through the Western The NSWALC (WSIT) requested the Community Institute of TAFE Services Unit from the Nirimba College of TAFE ■ ■ ■ ■ ■ ■ Business Administration CertificateBusiness Administration in Dubbo II and Macksville and Taree (Central Region) the program in Region). In 1999 (Central Coast of the Year the Education Achiever Dubbo won Aw Award. Partners in Training is a result of the Award The Partners in Training formalestablishment of a training alliance Land Aboriginal Wales between the New South TAFE and the NSW Council (NSWALC) NSW Western TAFE Commission through Sydney Institute. by This award acknowledges the achievements and LALC participants in training and NSWALC development and also encourages participants who have commenced but not completed training programs. NAIDOC The successful nominees for the TAFE awards in 2000 were: illiams and Lil Wun). anya Cutmore, Douglas Cutmore, Melissa Sydney/Newcastle and Northern Regions graduated in Certificate Community III Valma Management in May 2000. They are Gary Athol Callaghan, Shane Brown, Beer, Graf, Carriage, Malcolm Davis, Veronica Cecil Griffin, Dean Jarrett, Harold Rhonda Gray, Anne Maurice Maher, Love, Charles Lynch, Thomas Smith and Debra Mary Slater, Sattler, Stead. A pilot program in Certificate II in Property Management was delivered in Armidale with ALC participants from the Northern Tablelands, North Coast, Central Coast, North West, Northern Regions. Nineteen and Wiradjuri participants successfully completed the course (Jacqueline Byrne, Ann Cobb, Noel Campbell, T Hall, Joseph Irving,French, Vince Harold Love, Shirley Marlowe, Brenda Maurice Maher, McBride, Clarence Phillips, Michael Russell, Des Kerry Smith, Anne Swan, Leila Walker, W English Language Funding for Workplace Literacy (WELL) was received from the & Youth Department of Education Training to support participants in Affairs (DETYA) Review of Operations of Review of the Council operational areas The various internalconduct regular reviews of their subject to external as well as being operations, a The following is a range of bodies. review by summary major business items transacted of during the reporting period. Achievements in Staff Development Sixteen ALC participants from the Western, North South Coast, Central Coast, Coast, Land in the state of New South Wales was Land in the state of New South Wales Land is of spiritual, social, cultural and It is fitting to acknowledge the importance It is accepted that as a result of past ision Statement for NSWALC “Tracks to the “Tracks for NSWALC ision Statement owned and occupied by Aborigines economic importance to Aborigines which land has for Aborigines and the need for Aborigines of land government of land set decisions the amount aside for Aborigines has been progressively reduced without compensation.” Defining the Aboriginal Land Rights Act The right to claim land under the Aboriginal Land Rights Act (NSW) is based on the most (a) (b) (c) (d) Review of Pilot Traineeship Program -”Pathways Program Traineeship of Pilot Review - ongoing to Employment” program for of “train the trainer” Development - Completed ServicesGoods & Tax. V Future”- ongoing - ongoing Planning Program Community Property - ongoing Management Aboriginal Sites Conservation - ongoing and Workers’ Review of OH&S Procedures Compensation Claims OH&S Officer during The arrival of a dedicated the latter part of of 1999 saw the development claims Compensation a documented Workers’ handling and procedure with centralised for the first time. In processing of claims of cases addition to standardising the treatment an active this also allowed the implementation of returnpolicy of rehabilitation and managed to to the workplace. The most immediate benefit from these changes has be felt by NSWALC of been the reduction in insurance premium of some $150,000 in the first year of operation the improved arrangements. Details of the claims record for the reporting period can be found under OH&S below. Achievements of the Land Rights Unit Act The passage of the Aboriginal Land Rights Government marked (NSW) 1983 by the Wran a watershed in recent Aboriginal history. essential Quoting from the Preamble, we see the intent of the Act: “Whereas: An overview Land of the NSW Aboriginal An overview of Native Title An overview of the NSW Aboriginal Land about Aboriginal A myth and fact sheet The kits include a child’s story about the The kits include a child’s meaning of land to , the written by an Aboriginal student with and has assistance of non Aboriginal students been illustrated by local Aboriginal artists. web These kits will be added to the NSWALC site. The project provided an opportunity for students to work in from a range of cultural backgrounds non a team comprising both Aboriginal and Aboriginal students and teachers. It also enabled students in the Diploma in Community Services and study content to complete activities in Research, Information Systems, Indigenous Issues, Community Education and Vocational Education 2, which gave them full credit in these modules. The project has targeted all people in NSW It regardless of age, gender and ethnicity. promotes harmony on the true through education meaning and importance of the on-going struggle for land rights for Aboriginal people. The kit encourages tolerance, understanding and recognition of Aboriginal people in NSW and the benefits to all Australians of supporting Aboriginal land rights. program was An Aboriginal Cultural Awareness by Paul Newman also developed for NSWALC Consulting and pilot programs were delivered as part of the Living In Harmony project. & Development Other Training -ongoing Evaluation of Mediation Training Rights Act 1983 Council to the land people and their relationship ■ ■ ■ ■ to develop the information the to develop project team kits. The both from and students teachers included backgrounds and non Aboriginal Aboriginal committee. guided by the steering and was in a paper formatThe kits are to for distribution educational organisations and community to Aboriginal Land Councils institutions and also activities at a local level. for promoting their of facts sheets including: The kits include a series

New South Wales Aboriginal Land Council 18 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 19 Annual Report 1999 - 2000 itle in the Federal Court. 1,878 out of a total lodgement of 6,514 land of total lodgement out of a 1,878 been have (3,163) which half with about claims, 5% are under of these, about refused and than 1,000 are still more appeal. There or land claims outstanding Aboriginal and it is of concernincomplete that this number last year). to grow (up from 929 continues affecting stock routes Aboriginal land claims objected to by Rural appear to be systematically and refused by the Lands Protection Boards that they are under the Minister on the grounds control of the particular Rural Lands Protection required and used for the Board, and are still of stock. movement and agistment The Minister determined 226 claims during this reporting with 355 in period, compared 1998/99 and 259 in the 1997/98 year. and the NSW Aboriginal Land Native Title Rights Act Rights Act Section 40AA of the Aboriginal Land by (ALRA) relates to transfers of land granted to land claims under the Act which are subject claimed native title. It does not apply to land of the before 29 November 1994 - the date the introduction of the Section 40AA and of the amendment of section 36(9) and (9A) ALRA. In a similar context, under the Commonwealth to Act, all transfers of land pursuant Native Title Rights Act land claims under the Aboriginal Land before 27 are validated if the claim was lodged November 1994. That is, the non- lands. extinguishment principle applies to these Land which is granted to Aboriginal Land Councils as a result of claims lodged after 28 and November 1994 is subject to Native Title may not be dealt with, disposed of, or leased without an approved determination of Native T Although not provided for in the Aboriginal Land position remains that Rights Act, the NSWALC’s holders should be land councils and Native Title encouraged to form rather than agreements having to litigate about their rights in the Federal Court. Lands which are not needed or likely to be Lands which are not needed or likely Lands that are not subject of an application Land that is not lawfully used or occupied the Lands which are not, in the opinion of Land able to be lawfully sold or leased, or Land able to be lawfully esternAct 1901 Lands needed for an essential public purpose. or subject of for a determination of Native Title an approved determination of Native Title. to If land satisfies the above tests, it is granted have a the claimant land council. Land councils decision if right of appeal against the Minister’s by the a claim is refused. The appeal is heard NSW Land and Environment Court. The Function and Purpose of Land Claims The making of a claim and the granting of land is now the sole remaining formof compensation for dispossession of land available under the Act. This follows the sunset of a provision of the Act which for 15 years made available to equivalent to 7.5% of land an amount NSWALC of which half has been tax collected in NSW, invested on behalf of the Aboriginal peoples of this state to help secure our economic, social and cultural future. The total number of land claims granted to land councils since the commencement of the Act is Minister administering the Crown Lands Act, Minister administering the Crown Lands needed or likely to be needed as residential lands. reserved dedicated for any purpose under the or Act 1913 or the Crown Lands Consolidation W ■ ■ ■ ■ ■ fundamental rights of the Aboriginal community - community Aboriginal of the rights fundamental own land in ownership of their the right to dispossessed by from which they were Australia, have been able to Aborigines white settlement. of claims since the commencement make land lodge land 1983. Land councils the Act in land, which are then claims over NSW Crown determined the relevant Minister or on by NSW legal system. appeal through the Crown land is defined as: Under the Act, claimable weed River Entrance Sand Bypass Project weed River Entrance Sand Bypass weed River Entrance Bypassing Project (the For this reason, the Land Rights Unit has the Land Rights For this reason, of Council, for pursued on behalf vigorously blanket exemption the matter of a some years, obtained by for unproductive land from rates successful land communities through Aboriginal the course of 1999/2000, rights claims. During that he was prepared to the Minister indicated of seeking rates exemption so review the process as to reduce the enormous backlog of claims. In that individual Land fact, one of the reasons under the control of an Councils are placed failure (or refusal) to pay administrator is their are unwarranted and rates that they believe governmentunjustly levied by local authorities. The Land Rights Unit will continue its efforts in for the year ahead to bring about rates justice LALCs and Council will continue to lobby Government for fairer and more timely treatment of applications for exemption. T Agreements Byron Between 1988 and 1992, the Tweed against Local Aboriginal Land Council appealed claims decision to refuse land the Minister’s lodged on land at Fingal Peninsula. to Following negotiations, the Minister agreed grant an estate in fee simple for part of the land This over which the land claims were made. decision was subject to an arrangement Byron Land Council allows the whereby Tweed Government land for the to use some of this T Project). The Project involves work to be undertaken by Government to construct, the New South Wales operate and maintain a facility to pump sand to the River from the entrance of the Tweed Southern Gold Coast Beaches. responsible for working with the was NSWALC government to draft the terms of the Agreements Byron Land Council and the between the Tweed Minister relating to the Project. The Agreements were finalised early in 2000 and the result is a guaranteed revenue stream for future generations of Aboriginal people in the Tweed Byron area. former Aboriginal Lands Trust land of some former Aboriginal Lands Trust granted land claims totaling some 67,747 13 Rural properties with a total purchased 4,300 hectares, and hectares. Rates Exemption Claimable crown land equals roughly 3.5% of the total land mass and most of it is of poor quality - land left vacant because it is of no use to the government groups or other interest (miners, developers, pastoralists). If the land is not culturally significant, it can be an unwanted rates burden as local government authorities leap in to charge rates as soon as title is granted to LALCs, even if the land is unserviced and of such poor quality that on-selling is not a realistic proposition. area of 90,144 hectares ■ ■ ■ Land Claim Appeals Land Claim budget for Rights Unit has a limited The Land used to provide which may be legal expenses financial support Land for Local Aboriginal of the refusal to appeal against Councils wishing land claims. a land claim generally The cost of appealing to $40,000, particularlyranges from $20,000 if Financing these it proceeds to full hearing. and resolution of NSWALC appeals requires a entered into between the an agreement being Council and NSWALC Local Aboriginal Land governing conduct of the appeal. The Local the required to Aboriginal Land Council will also be the make a contribution to the costs of running appeal. In making a decision to finance the appeal, will consider its available resources, NSWALC the legal merit of the appeal, any legal and precedent that may arise from the appeal wishes to why the Local Aboriginal Land Council appeal. Aboriginal Land Councils now own in approximately 162,000 hectares of land or about 0.2% of the total land mass. NSW, This is comprised of:

New South Wales Aboriginal Land Council 20 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 21 Annual Report 1999 - 2000 From left: Mick Leon, Michelle House, Aden Ridgeway, Jolanda House, Aden Ridgeway, From left: Mick Leon, Michelle to have further Smith - in Canberra, lobbying Nayutah and Tom the Cultural Heritage Protection Bill. Senate amendments to the rights and interests are possessed under the rights and interests are possessed Strait the Aboriginal people or Torres the rights and interests are recognised by the the traditional laws and customs observed, by Strait Islanders the Aboriginal people or Torres Islanders, by those laws and customs, have a connection with the land and waters, and common law of Australia.” Amendment Act 1998 The Native Title (NTAA). After the High Court decision and a change Wik in government,the Native Title amendments to played an active Act were inevitable. NSWALC role in lobbying the government for positive changes and took part in the public debate. On 30 September 1998, the Native Title came into effect, Amendment Act (NTAA) introducing significant changes to the native title regime. ■ ■ ■ Opposition to the proposed Senate Opposition to the Amendments to the Cultural Heritage Protection Bill acknowledged that this Bill meant well NSWALC were and that the proposed Senate amendments radical well intentioned, yet held the view that the help changes were needed and so enlisted down of Senator Aiden Ridgeway to help vote the the proposed changes. Eventually, Government was to withdraw the legislation and go back to the drawing board. Achievements of the Native Title Unit Act 1993 The Commonwealth Native Title group or as “the communal, defines Native Title individual rights and interests of Aboriginal Strait Islanders in relation to people or Torres land or waters where: Goanna Headland A recognised Cultural Site of significance to all of the Bunjulung nation, Goanna Headland is to become subject to a claim to Native Title Upgrading and adding to existing housing for the community has been supported through a CDEP project which has been highly successful in bringing members of the community together in building comfortable and modern homes suited to the local climate. after before illage near in far north NSW. illage near Tabulam ypical of the type of Housing development Model Lease Agreement Model Lease number of LALCs to an increasing In response of their land for lease out parcels seeking to and to seek or residential purposes, commercial of reasonable a minimum set to standardise arranged during the conditions, the LRU reporting to period for a model lease agreement widely available to be drawn up and made of this model has been LALCs. The adoption considerable savings quite successful, allowing with drawing up new in legal fees associated leases for every separate occasion, and providing a form of “safety net” to protect the interests. Of course, Aboriginal community’s specific schedules and additional requirements our are still sometimes required, however has veryestimates are that the model agreement quickly paid for itself in legal cost savings. help ensure its ongoing protection. No single help ensure its ongoing protection. No as the site Land Council will be given ownership has significance for many people. Jubullum Local Aboriginal Land Council Housing Project T is the one at Jubullum supported by NSWALC V whether the claim was affected by any over- whether the claim was affected by any whether the land was affected by any whether there were any disputes within the whether the outcome of the claim was likely TSIC and has been approved by the Minister. TSIC and has been lapping claims; historical acts that might have extinguished native title; claimant group; and to significantly progress native title law in NSW; As a result of this lengthy process, four claims have presently been identified of being high priority such that significant resources are now being devoted to preparing those claims for trial. There are limited resources available for other claims which have not been accorded high These claims will be dealt with on a priority. case by case basis and limited assistance may ■ ■ ■ ■ NSWALC re-applied and was eventually and was re-applied NSWALC the under re-recognition in gaining successful new requirements. Plan The Strategic settled upon a Unit has now Title The Native years. The Plan for the next three Strategic prepared in consultation with Strategic Plan was A sets broad goals for The Strategic Plan title matters and seeks to progressing native and ensure community representation matters. The Plans grapples involvement in those of how to provide the verywith the difficult issue of an NTRB with the wide range of functions level of funding received clearly inadequate difficult Accordingly, from the Commonwealth. number of decisions have had to be made on a fronts and it will be an important task for the those Unit to ensure the reasons for Native Title our decisions are adequately explained to affected constituents. The Claim Prioritisation Process Previously funding support for many of the native title claims has been supplied in an atmosphere of crisis management which has led to In inconsistent approaches to different matters. Unit has, under the the Native Title the last year, undertaken a auspices of the Change Manager, native comprehensive State-wide review of all title applications and assessed each claim priority against specified criteria to decide what should be accorded to each claim. Some of those criteria included: Numerous other technical and procedural Establishes processes to settle native title Establishes a process where the Provides for a ‘future act’ regime which Provides for the validation of ‘past acts’ and Provides for the validation of ‘past acts’ Requires the National Native Title Tribunal to Tribunal Requires the National Native Title Establishes a higher threshold of evidence to Establishes a higher All native title proceedings now commence title proceedings now All native of procedural rights for Establishes a series Recognises native title rights and sets down native title rights Recognises itle Act for New South Wales. NSWALC has NSWALC itle Act for New South Wales. amendments. and Native Title NSWALC was confirmed as the sole In 1994 NSWALC Strait Islander “representative Aboriginal/Torres representative body” gazetted under the Native T retained its status as the Native Title Representative Body (NTRB) since that time, although it must be noted that the recognition of all NTRBs was withdrawn in early 2000. through negotiation of agreements known as Indigenous Land Use Agreements (ILUAs) Commonwealth Minister re-determines which organisations can become Native Title Representative Bodies (NTRBs) and what areas of land these NTRBs are to be responsible for protects native title rights and imposes conditions protects native title rights and imposes title and procedures on acts affecting native lands and waters ‘intermediate period acts’ which may have been title, invalid because of the existence of native and confirms the extinguishment of native title over a significant number of land titles establish registers of native title claims, native establish registers of native title claims, title determinations and native title agreements establish the connection of traditional owners to establish the connection test” was applied land. The new “registration and to all retrospectively to most existing claims by future claims within a period of 12 months Tribunal the National Native Title and are primarily dealt with in the Federal Courtand are primarily dealt including the ‘right to native title claimants be consulted’, and the negotiate’, ‘right to ‘opportunity to comment’ some basic principles in relation to native title in principles in relation some basic Australia ■ ■ ■ ■ ■ ■ ■ ■ ■ The major changes to the Act were: to the changes The major ■

New South Wales Aboriginal Land Council 22 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 23 Annual Report 1999 - 2000 ik case. Mining on a variety have been proceeding Negotiations that may have an of specific mining projects title rights and interests. An impact upon native important that may assist document was signed the future. The document such negotiations in the NSW and NSWALC was signed between is entitled Protocol for the Minerals Council and for Exploration and Negotiation of Agreements The document Wales. Mining for New South title claimants to commit to does not bind native proposal as only the native any specific mining title holders themselves have that power. the document sets out broad principles However, about how each party conduct themselves in will exploration and mining negotiations and provides important of principle by statements as which miners recognise Aboriginal people important in mining developments stakeholders recognizes the legitimate rights of and NSWALC It is hoped that miners under the laws of NSW. of a this document will lead to the building the better and fruitful relationship between mining industry custodians of the and Aboriginal land. Through a legitimate process of election, is one of the few statewide Aboriginal NSWALC of organisations which is truly representative areas of Aboriginal people from all geographic New South Wales. Aboriginal partiesAboriginal native that been arguing have with the accordance to exist in title continues High Court laid down by the principles in the W estern Land Leases itle Unit is still working to further streamline the The Native Title Unit has been funding a test The Native Title case that is now before the High Court of Australia. The outcome of this case will be very important both for the development of native title law generally but more particularly for claimants whose lands may have been affected by the Lands Act issuing of leases under the Western 1901. The State of NSW has argued that such leases extinguished native title while the be provided by internal by be provided Title of the Native staff that have such claims of in the mediation Unit tight financial given the merit. However, very it will only be in constraints, exceptional on external that expenditure circumstances anthropologists, (such as lawyers, consultants to support would be provided historian etc) these claims. this prioritisation process has been In summary, very and has now enabled all successful where they stand in relation claimants to know that the Native Title to the types of assistance their claims. While Unit can provide to has not met with universal understandably this claimants whose claims have approval for those at least high priority, not been accorded difficulties claimants have an appreciation of the ahead and can make more informed decisions about how best to approach these issues. Streamlining of Claims in Act Since the passing of the Native Title claims 1993, literally hundreds of native title have been lodged throughout the country. without Many of those claims were ill-conceived, The merit or lodged without proper consultation. claims result has been a confusing overlay of and a degree of consternation within the both indigenous and non-indigenous. community, A very substantial effort has gone into resolving that these issues and a large measure of in success has been the considerable decrease the number of claims. NSW has had considerable success in this regard. well over As at 30 September 1998 there were That figure has now a hundred claims in NSW. been reduced to just over 80 and the Native T claims on hand and liaise with those persons whose claims are ill-conceived or without merit. This important work will ensure that those claims which are well grounded will have a considerably higher chance of meeting successful outcomes. W Sydney Olympic Games associated with the running costs MINOR GRANTS (< $5000) 1999/2000 MINOR GRANTS (< MAJOR GRANTS ( $5000 AND ABOVE) 1999/2000 MAJOR GRANTS ( $5000 AND ABOVE) SUMMARY TOTAL OF ALL GRANTS (Major & Minor) 1999/2000 TOTAL SUMMARY ravel 7 3,195 ravel 7 3,195 otal of Major Grants 6 267,443 otal 488 786,984 otal 482 519,541 T CategoryHardshipSportsT EducationFuneral NumberT 25 27 11 418 Amount $ 26,695 81,535 217,860 457,699 DubboPacemaker Dubbo KnockoutNational Aboriginal &Islander Rugby League Major sponsorship of Major sponsorship Pelican Bowling Club of Sporting Event of sporting costs event Grant to assist with Sporting Event 20,000 25,000 12,443 FuneralT Payee 418 Royal Far West Health Children’s Scheme Grant to assist with running costs Purpose 457,699 5,000 Amount $ Category of GrantHardshipSports Made Number of Grants T Amount Paid $ Total Education 24 23 10 21,695 19,092 17,860 NSW Rugby Knockout Support for running 5,000 Aboriginal Expo 2000 Major cultural event 200,000 Education Hardship Sport Funds Granted to Community Organisations to Community Granted Funds category and by far the largest of funds, the first two major categories There are is the annual in totaling some $11.718m Land Councils, and Local Aboriginal of funds to Regional allocation expenses of the annual operational toward are used as a contribution These allocations 1999/2000. the Councils. The second category $786,984 and individuals, totalling some is grants to community organisations as well as a $5,000 are provided below, details of grants less than in 1999/2000. Aggregated grant. description of the purpose of each grants of $5,000 or more and a brief listing of individual

New South Wales Aboriginal Land Council 24 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 25 Annual Report 1999 - 2000 this has been done by increasing the done by increasing this has been Registrar’s role in conciliation and arbitration, role in conciliation Registrar’s to be removed easier for office-bearers making it and disciplined. unabated in This work will continue 2000/2001. Act The Trustee (1983) sets out what Section 29 of the ALRA Land Aboriginal Wales investments New South This leads onto the Council can make. Act then lead to The Trustee Regulations which during Act was amended The Trustee (TA). 1998, deleting the list of “Authorised the Investments” and replacing these with During 1999/2000, this “Prudent Persons Test”. has servedSouth Wales to broaden New investment Aboriginal Land Council’s opportunities. audits The Audit Office of New South Wales accounts in accordance with the NSWALC’s Public Finance Audit Act, the latest amendments to which place very on specific requirements (and all other audited bodies) in the NSWALC manner in which they record investment transactions. Further are contained in the details notes to the Financial Statements. Economic Factors The share market was buoyant for the great part of the 1999/2000 reporting year and another major factor contributing to the NSWALC investment portfolio was the strong growth of Sydney real estate in the lead up to the Olympic Games held in September 2000. Although tempered by some bad losses in the mortgage market, the returns by NSWALC on investment overall for 1999/2000 were at the highest level on record. Care will need to be exercised to ensure that this performance is maintained and radical changes to the Investment Strategy should be avoided in order to preserve the largely successful elements of the strategy while moving away from exposure to the more high- risk mortgage lending activities. ■ remedies if office-bearers breach the Act breach if office-bearers remedies increase the ability of members to obtain increase the accessibility of LALC and maintain the autonomy of LALCs, and increase accountability of office-bearers and NSWALC information by members NSWALC themselves, NSWALC Councillors. themselves, NSWALC itself have been Major issues for the NSWALC to: ■ ■ ■ ■ Legal Changes Legal opportunityThe major the for change was Land Rights Act the 1983 Aboriginal review of terms(ALRA). The for the review of reference were determined following a in 1997 by the Minister in 1996 and commitment made an ICAC reportalso in response to investigating LALCs. The ICAC report focussed on alleged in LALCs and made corrupt conduct occurring Many of these 26 recommendations. amendment to the recommendations required of LALCs have also ALRA. Many members supported amendments made to the ALRA to of office-bearers of increase the accountability LALCs to their members. The terms of reference were limited to those parts functions and of the Act relating to land accountability of LALCs and excluded rights. Submissions were made to the terms of reference in 1998 and from these the Government for developed over 20 recommendations carried amendments. Public consultations were May out by the Minister around the State in 1999. derived their recommended NSWALC by amendments from the comments made had a members at these workshops. NSWALC of the scribe attend these workshops and copies report to every were distributed scribe’s land role has been to ensure that council. NSWALC’s it has had an active role in the consultation process and in keeping a check on Government to ensure that the amendments are reasonable and relevant at the local level. It has been dual intention to: NSWALC’s the investigation and preparation of claims the investigation and proposed legislation and the examination of and negotiation for the location, identification for Native title and applications for for Native title and affecting native title, compensation for acts wherever it may impact proposed amendments on land rights, and returnrepatriation of ancestral remains and of cultural artifacts owners. to their rightful All three aspects of this work are addressed above. under the Review of Operations area A major part of NSWALC’s effortrelation to in A major part of NSWALC’s development concernsresearch and of three one main areas: ■ ■ ■ Research & Development Research ith the Sunset clause having been invoked at ith the Sunset clause Management and Management Activities significant was a period of 1999/2000 as several within the organisation upheaval occurred as well as changes senior management team within the the change of the leadership of these distractions, Council itself. In spite efforts to devolve functions and continued from the Head Office to delegate authority Branch experienced team of NSWALC’s across the State. Managers located W reportingthe beginning of the was period, there a need to ensure a forward-looking and fresh the approach to the mission and goals of organisation. Individual Councillors had already taken on “portfolio” responsibilities in activities and relation to the range of NSWALC many sub-committees were formed with a view Council. to sharing the onerous workload of the Investment In several key areas (notably Finance, it was recognised that and Native Title) independent expert would be a valuable opinion arcane tool to assist Council in the complex and be detail and it is intended that this strategy that the continued in 2000/2001 to help ensure most informed decisions can be made by that Council over the core business issues has to deal with. NSWALC

New South Wales Aboriginal Land Council 26 Annual Report 1999 - 2000 New South Wales Aboriginal Land Council 27 Annual Report 1999 - 2000 Facilitation of establishment of new of establishment Facilitation for applicants. Source funding for clients. and referral centre Resource enterprises identified Assist LALCs to establish and evaluation of Assist LALCs in monitoring Community network and development of development and network Community businesses. Plans. in LALCs’ Strategic enterprises once established. was approved for a The initial pilot project The particularperiod of 12 months. significance it represents the first time of this project is that has that the Department of Education & Training an individual organisation provided funding for Business to employ an AEDO outside a standard of the Enterprise Centre network. An evaluation pilot program will be completed during 2000/2001. strategies for publicity. strategies During the reporting the NSWALC period, received Conditions of Employment Award approval from the Public Sector Management Office of NSW and discussions were commenced with the Public Sector Association. by the Industrial Ratification of the Award year. Commission will be sought in the next ■ ■ ■ ■ ■ Industrial Relations developments ■ provision of business advice on issues orkforce Planning During the Olympic Games During the orkforce Planning including Financial; Marketing; Management; Industrial Relations; Occupational Health & & Safety; Public Relations; Training Development. ■ Human Resources Human W provided NSWALC 2000 Olympics The Sydney effective of maintaining with the challenge the clients while at service delivery to NSWALC the flexibility to assist same time providing in planning to meet work management and staff issues, as well as commitments and transit affording the opportunityto for individual staff plans for attendance at meet their own personal selected Olympic events. through identifying affected This was achieved employees’ requirements clients, establishing a and possible transit difficulties through comprehensive survey; with external consultation Planning agencies responsible for the Olympics and the introduction of strategies, including interim flexible work practices. on As a result of this planning, the impact services during the Olympic period NSWALC maintaining full was minimal with the NSWALC services fulfil their own and enabling staff to dreams in terms of attendance at Games events. Aboriginal Enterprise Development Officer an August 2000 saw the employment of within Aboriginal Enterprise Development Officer under a Pilot Project. The Project was NSWALC the result of extensive discussions and negotiations with the NSW Department of to provide funding under a Education & Training joint agreement to enable the employment of an AEDO. The project aims to assist in the establishment and retention of viable enterprises within Local Aboriginal Land Councils and to assist ATSI Sydney and Sydney people within Western Regions to establish businesses and undertake necessary training as required to support those businesses. The main project activities included: 19 18 18 18 Bundjalung & four others Gumbaynggirr NSWALCto Treasurer 71 50,904 281,308 tal All Consultancies 75 516,755 otal Staff 132 122 113 109 otal Administrative 113 104 95 91 otal Amounts Paid > otal Amounts Paid > otal Senior Management McKeown & Associates Claim - Title Native T $30,000To 53,427 4 235,447 MaleFemaleT AboriginalNESBDisability 77 55 63 67 55 12 7 69 61 5 52 6 72 56 53 5 5 62 4 5 Executive & Senior Management Male 16FemaleT 15Administrative Staff MaleFemale 13T AboriginalAll Staff 3 13 2 61 52 49 5 55 53 55 5 48 47 52 43 48 47 Aboriginal 14 14 16 15 Name of Consultant (Projects $30,000 & above) Collaborative Solutions Title of Project Claim - Native Title G S Morris Consultant P/LBoulevard Connections Financial Advice - - -Consultancies < $30,000 Number of Consultancies 47,334 Amount Paid $ Amount Paid $ Total 83,781 ear 1996/97 1997/98 1998/99 1999/2000 Y EEO has been successful in promoting the participation of women and Aboriginal people in NSWALC generally within the organisation during 1999/2000 senior management positions and more List of Consultants of List a total value of of 76 projects at on a total engaged consultants NSWALC During 1999/2000, terms of work in general The major areas $596,755.56. research and anthropological were of the with the requirements in accordance breakdown is supplied The following financial advice. Annual Reports (Statutory amended. Act 1984, as Bodies)

New South Wales Aboriginal Land Council 28 Annual Report 1999 - 2000 Unit policy to process all accounts received Land Disposal within 14 days of receipt so as to ensure receipt of payment within 30 days by at least 90 per No land valued at more than $5m was disposed cent of creditors. of by means other than public auction during the reporting period. Risk Management/ Insurance Promotion NSWALC holds the following insurance: During 1999/2000, the first series of Statewide meetings took place with a view to ensuring that Name of Type of Policy Sum Insured $ the Branch staff and Head Office staff came Insurer ‘000 together and shared their own perspectives on Elders Umbrella 20,000 the issues facing the organisation. Council itself (anything not also kept in touch with the grass roots covered below) population via a series of Regional meetings. Industrial Special 24,500 Risks Motor Vehicle Replacement (80 vehicles) Value Professional 20,000 Indemnity, D&O liability Personal Accident 200 Machinery Breakdown 50

Occupational Health & Safety

In August 1999 Laurie Coleman joined the Human Resources Section as the Occupational Health, Safety & Rehabilitation Co-ordinator. Earlier, a Safety Consultant’s report into Occupational Health & Safety in NSWALC had identified a serious lack of compliance with OH&S and Workers’ Compensation legislation Service Standards as well as deficiencies in OH&S practices and

procedures. Among other things, the consultants New South Wales 1999 - 2000 Aboriginal Land Council Annual Report In September 2000, partly in response to also identified the need for a designated OH&S recommendations flowing from the ICAC’s work and Rehabilitation Co-ordinator within the on potential corrupt practices, NSWALC organisation. management agreed to develop a set of service standards for both internal and external clients Mr Coleman carried out an extensive OH&S so as to ensure that matters such as complaints, review which included visits to the NSWALC general correspondence and requests for Branch offices and some farm properties owned information, for example, were dealt with in a by LALCs. The internal review examined consistent and more timely manner. The existing policies and procedures covering outcome of that work will be commented on in Occupational Health & Safety, Workers future reports. Compensation and Rehabilitation of injured workers. Accounts Payment Policy & 29 Practice

Following a number of complaints regarding late payment of accounts, the accounting officer in charge was given notice to ensure that all payments are processed on a timely manner. It is now otalotal 10 10 otalotal 16 16 WORKERS’ COMPENSATION COMPENSATION WORKERS’ CLAIMS forwardClaims brought from Number 6 1998/99 New cases this reporting periodT Cases completed 6 Cases continuing & carried forwardT 5 5 1998/99 New Claims this reporting periodT Claims status at 30.9.00 10 Claims finalised investigationClaims declined/under continuingClaims accepted & T 2 forwardOpen claims carried to 2000/2001 4 10 & RETURN REHABILITATION TO WORK PLANS 6 Cases brought forward from Number 4 established close liaison with GIO, the workers’ with GIO, liaison close established insurer for NSWALC. compensation In 2000 a refund of $150,000 on the workers’ In 2000 a refund of $150,000 on the compensation premium was realised through better claims performance and careful management of injured workers. 15 orkers’ Compensation Claims Procedure A First Aid system for Parramatta Head office First Aid training for staff OH&S induction training course Accident/Injury Reporting System Accident Investigation Procedure W Program for Injured Workers Return to Work Occupational Health, Safety and Occupational Health, otal 15 otal 15 At work away from the workplaceT 1 Nature of Accidents T Where Injuries Occurred At the workplaceAt recess away from the workplaceOn the journey to/from workAt work on a break 2 2 8 2 Motor Vehicle AccidentMotor Vehicle Mental Health (Depression/Anxiety)Spills (Hot Liquid)Occupational Overuse 2 Manual Handling 2 1 1 1 Number Reported & FallsSlips, Trips Striking Object 6 2 WORK RELATED INJURY & ILLNESS INJURY WORK RELATED Number Other initiatives included: The Human Resources section now manages all aspects of workers’ compensation claims, rehabilitation/return and has to work plans Rehabilitation Policy ■ ■ ■ ■ ■ ■ ■ ■ A full reportA full Council for was produced designed to enable recommendations containing with relevant to better comply NSWALC necessary as well as introducing legislation, 28 procedures. All policies and by Council were approved recommendations implemented. and are being progressively The necessary policies, procedures and with the compliant NSWALC programs to make and approved by legislation were developed during 1999/2000. Council and implemented These included;

New South Wales Aboriginal Land Council 30 Annual Report 1999 - 2000 FinancialFinancial ReportsReports LOCAL ABORIGINAL LAND COUNCILS ...... 53 24. MEMBERS EXPENSES AND REMUNERATION ...... 54 25. OTHER EXPENSES ...... 54 26. INVESTMENT FUND STATUTORY ...... 54 27. OF CASH FLOWS NOTE TO STATEMENT ...... 55 28. LIABILITY AS TRUSTEE ...... 56 29. SUBSEQUENT EVENT - MORTGAGES ...... 56 1. POLICIES OF SIGNIFICANT ACCOUNTING STATEMENT . . . . . 42 2. CASH ...... 45 3. INVENTORIES...... 4. 45 RECEIVABLES...... 46 5. INVESTMENTS ...... 46 6. PLANT & EQUIPMENT: PROPERTY, ...... 7. 49 ARTEFACTS ...... 49 8. CREDITORS...... 49 9. EARNINGS ...... RETAINED TOTAL 50 10. COMMITMENTS...... 50 11. ENTITLEMENTS EMPLOYEE ...... 50 12. LIABILITIES CONTINGENT ...... 51 13. -NSW GOVERNMENT ALLOCATIONS RECURRENT ...... 51 14. AND INVESTMENT INCOME INTEREST ...... 51 15. REVALUATION INVESTMENT ...... 51 16. RENT ...... 52 17. OTHER INCOME ...... 52 18. PROFIT (LOSS) ON SALE OF NON CURRENT ASSETS ...... 52 19. GRANTS AND SUBSIDIES ...... 52 20. AUDIT FEES ...... 53 21. INVESTMENT FEES ...... 53 22. EMPLOYEE EXPENSES ...... 53 23. FUNDING OF REGIONAL AND Contents AUDIT REPORTINDEPENDENT ...... 33 AUDIT REPORTSTATUTORY ...... 35 OF THE COUNCIL BY MEMBERS STATEMENT ...... 38 BALANCE SHEET...... 39 ...... STATEMENT INCOME AND EXPENDITURE 40 OF CASH FLOWSSTATEMENT ...... 41 ...... STATEMENTS OF THE FINANCIAL PART NOTES TO AND FORMING 42

New South Wales Aboriginal Land Council 32 1999-2000 Annual Report New South Wales Aboriginal Land Council 33 1999-2000 Annual Report GPO BOX 12 Public SYDNEY NSW 2001 INDEPENDENT AUDIT INDEPENDENT AUDIT REPORT (the Act). NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES NEW SOUTH Members of the New South Wales Parliament and Councillors of the New South Wales and Councillors of the New South Parliament Wales Members of the New South

inance and Audit Act inance 1983 and Audit To F Aboriginal Land Council Scope ended 30 Aboriginal Land Council for the year Wales I have audited the accounts of the New South The councillors are responsible for the financial report consisting of the balance September 2000. and statement of cash flows, together with the notes thereto, sheet, income and expenditure statement responsibility is to express an opinion on the financial and the information contained therein. My Wales of the New South Parliament and Councillors Wales report to Members of the New South as required by sections 34 and 41C(1) of the Aboriginal Land Council based on my audit My audit has been conducted in accordance with the provisions of the Act and Australian Auditing Australian Act and with the provisions of the My audit has been conducted in accordance as to whether the financial report is free of material Standards to provide reasonable assurance on a test basis, of evidence supporting the misstatement. My procedures included examination, report, and the evaluation of accounting policies and amounts and other disclosures in the financial significant accounting estimates. in all material respects, the to form an opinion as to whether, These procedures have been undertaken Accounting Act, financial report is presented fairly in accordance with the requirements of the Australia, so as to present a Standards and other mandatory professional reporting requirements, in financial position, the results of its view which is consistent with my understanding of the Council’s operations and its cash flows. The audit opinion expressed in this report has been formed on the above basis. Qualification an accrual basis As detailed in note 1(d) the Council did not recognise revenues and expenses on This was a departure from arising from investment activities for the year ended 30 September 1999. AAS1 “Profit and Loss or other Operating Statements” which Accounting Standard, Australian a account in requires that all items of revenue and expense arising during the year be taken into No amounts were recognised for interest determining the operating surplus/deficit for the year. and sales of fixed receivable, premiums or discounts and related amortisation in respect of purchases of the interest securities. Since the closing interest receivable balance enters into the determination from the results of operations for the year ended 30 September 2000 there is also a departure of these It has not been possible to quantify the financial effects Accounting Standard in current year. 1999 was departures. My audit opinion on the financial report for the year ended 30 September similarly qualified. INDEPENDENT AUDIT REPORT AUDIT INDEPENDENT -2- ithout further qualification to the opinion expressed above, attention is drawn to the following ithout further qualification to the opinion R J Sendt Auditor-General SYDNEY 2 April 2001 Qualified Audit Audit Opinion Qualified to in the on the financial report of the matter referred for the effects In my opinion, except Aboriginal Land Council Wales the financial report of the New South qualification paragraph, Accounting presents fairly in accordance with applicable Act and 41B of the complies with section the financial position of the mandatory professional reporting requirements Standards and other results of its operations and its cash flows for the year then Council as at 30 September 2000 and the ended. Uncertainty: Inherent W concerning the As stated in Note 12 (i) within the financial report, uncertainty currently exists matter. a clarify this issue the Council intends to seek To liability in respect of fringe benefits tax. Council’s The circumstances are such that the ultimate Office. Taxation Australian private ruling from the and determined with an acceptable degree of reliability, outcome of the ruling cannot presently be taxation that may be assessed has been made in the accordingly no provision for fringe benefits ending 30 September 1999 was similarly modified. financial report. My audit report for the year

New South Wales Aboriginal Land Council 34 1999-2000 Annual Report New South Wales Aboriginal Land Council 35 1999-2000 Annual Report 2 April 2001 el: 9285 0101 T Ref: S McLeod (Act) and in GPO BOX 12 SYDNEY NSW 2001 Public Finance and Audit Act 1983 and Audit Public Finance STATUTORY AUDIT AUDIT REPORT STATUTORY NEW SOUTH WALES ABORIGINAL LAND COUNCIL ABORIGINAL WALES NEW SOUTH ARRAMATTA NSW 2150 Dear Mr Towney Dear Mr The accounts of the New South Wales Aboriginal Land Council for the year ended 30 September 2000 Aboriginal Land Council for Wales The accounts of the New South of the have been audited as required by section 41C accordance with section 34 of that Act. accordance with section 34 of that Act which requires that I report to the 43(2) of the This report is issued in accordance with Section the results of the inspection and audit and details of any Treasurer Council, the Minister and the Audit Report This report is not the Independent notice. irregularities or other matters that call for special report. annual financial that expresses my opinion on the Council’s audit opinion with an emphasis of matter which, together The audit resulted in the issue of a qualified Audit Report dealing with the the Independent An extract from with the financial report, is enclosed. qualification follows: and expenses “As detailed in note1(d) of the financial statements, the Council did not recognise revenues This was a 1999. on an accrual basis arising from investment activities for the year ended 30 September AAS1 “Profit and Loss or other Operating Statements” Accounting Standard, Australian departure from into account in which requires that all items of revenue and expense arising during the year be taken No amounts were recognised for interest determining the operating surplus/deficit for the year. sales of fixed receivable, premiums or discounts and related amortisation in respect of purchases and of the results interest securities. Since the closing interest receivable balance enters into the determination Accounting of operations for the year ended 30 September 2000 there is also a departure from the of these departures. It has not been possible to quantify the financial effects Standard in the current year. qualified.” My audit opinion on the financial report for the year ended 30 September 1999 was similarly in liability The emphasis of matter resulted from the uncertainty that exists concerning the Council’s clarify this issus the Council intends to seek a private ruling from the To respect of fringe benefits tax. As the circumstances are such that the ultimate outcome of the ruling cannot Office. Taxation Australian no provision for fringe benefits tax liability has be determined with an acceptable degree of reliability, been recognised in the financial statements. Mr Rod Towney Mr Rod Chairman Aboriginal Land Council Wales New South W125 PO Box P STATUTORY AUDIT REPORT AUDIT STATUTORY . The result was satisfactory. The result . -2- Aboriginal Land Act 83 Aboriginal Land councillors’ expenses councillors’ debts funding of local land councils funeral fund rural properties lack of an employment award for Councillors and Council staff inconsistencies in some payroll information inadequate segregation of duties with the payroll and human resources functions non-ageing of Council debtors and incomplete reconciliation of debtors excessive leave balance for staff/Councillors inadequate reconciliation of fixed assets register to general ledger Annual Report not tabled in Parliament 1999 ● ● ● ● ● ● ● ● ● ● ● ● was presented fairly in accordance with the requirements of the Act, applicable Accounting applicable Act, accordance with the requirements of the was presented fairly in Australia; and in professional reporting requirements Standards and other mandatory financial position, the Council’s was consistent with my understanding of presented a view which the results of its operations and its cash flows. large number of matters have again been identified during the audit and have been forwarded to large udit Objectives ● ● The overall objectives of the audit were to enable me to form an opinion as to whether, in all material opinion as to whether, of the audit were to enable me to form an The overall objectives Aboriginal Land Council: Wales report of the New South respects, the financial management in a draft management letter. It is of concern that the majority of the issues have been raised It is of concern that the majority of the issues have been management in a draft management letter. appears to have been made to resolve them. Of particular now over a number of years and little effort This has already resulted in the Council concern was the losses incurred by mortage operations. Other significant matters include: providing the sum of $4.5 million as losses in the year under review. Scope of the Audit Scope of the audit objectives and did not seek to confirm for Audit procedures were primarily aimed at achieving planning of the audit procedures was The of all internal controls. management purposes, the effectiveness of errors or irregularities which could materially based on an assessment of the risk of the existence report. the financial affect This provided a detailed was sent to you on 26 June 2000. An annual Client Service Plan for the audit explanation of the scope of the audit. of Operations Review to Report Auditor-General’s of the Two Volume financial operations will be reviewed in The Council’s This is expected to be tabled in Parliament in mid May. Parliament for 2001. Matters Arising Audit from A The Audit Office’s annual financial attest audits also assess whether agencies have substantially complied annual financial Audit Office’s The legislative requirements which govern the As well as reviewing with relevant legislative requirements. legislative requirements which could have a financial impact form or content of the financial report, other to review this year was core business This area subject are reviewed on a cyclical basis. on the agency, activities being in accordance with the A

New South Wales Aboriginal Land Council 36 1999-2000 Annual Report New South Wales Aboriginal Land Council 37 1999-2000 Annual Report -3- reasurer Deputy Premier and Minister for Aboriginal Affairs Wales C/- Health Department of New South Leo Burnett House 73 Miller Street SYDNEYNORTH NSW 2060 The Hon. M. R. Egan, MLC T Tower Level 33, Governor Macquarie 1 Farrer Place SYDNEY NSW 2001 our sincerely R. J Sendt Auditor-General Enc. c.c.A. Refshauge MP The Hon. Last year’s management letter included various control weaknesses and other issues. In many instances, various control weaknesses and other management letter included Last year’s to the matters we raise in the by line management of the Council in reply the undertakings made can only be internal control structure The Council’s not coming to fruition. management letters are for change are instituted. improved if recommendations Acknowledgment the conduct of during staff Council’s the courtesy and assistance extended by the I wish to acknowledge the audit. Y The statements have been prepared in accordance with he provisions of the Public Finance and The statements have been prepared in and Audit (General) Regulation, 1995 and the Treasurer’s Audit Act, 1983, the Public Finance Directions. The accompanying financial statements exhibit a true and fair view of the financial position of and fair view of the financial position financial statements exhibit a true The accompanying and transactions for Council as at 30 September 2000 Aboriginal Land the New South Wales then ended. the 12 month period ear Ended 30 September 2000 ear Ended ...... Councillor ...... Councillor Dated 23rd day of March 2001 Further, we are not aware of any circumstances which would render any particulars we are not aware of any circumstances which would included in the Further, or inaccurate. financial statements to be misleading 2. Pursuant to Section 41C of the Public Finance and Audit Act, 1983, and in accordance with a Act, 1983, and in accordance with 41C of the Public Finance and Audit Pursuant to Section we declare on behalf of Aboriginal Land Council, of the New South Wales resolution of the executive our opinion : the Council that in 1. NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES SOUTH NEW Y COUNCIL OF THE BY MEMBERS STATEMENT

New South Wales Aboriginal Land Council 38 1999-2000 Annual Report New South Wales Aboriginal Land Council 39 1999-2000 Annual Report 486 532 357 325 448 244 239 238 2000 1999 2,411 1,891 8,6961,299 11,850 9,126 2,803 2,671 1,568 1,034 19,233 19,340 525,945525,945 493,623 493,623 528,356 495,514 199,102 67,643 188,659 46,423 306,979 405,622 2 3 4 5 6 7 5 4 8 11 11 Note $’000 $’000 otal Current Liabilitiesotal Non-Current Liabilities 2,054 1,566 357 325 otal Non-Current Assets 329,254 427,871 otal Current Assets CURRENT ASSETS NET ASSETS EARNINGS RETAINED TOTAL 9 notes. The above balance sheet should be read in conjunction with the accompanying T NON CURRENT LIABILITIES Employee Entitlements T LIABILITIES TOTAL Creditors Employee Entitlements Investments Receivables T ASSETS TOTAL CURRENT LIABILITIES Property, Plant and Equipment Property, Artefacts Cash Inventories Receivables Investments NON-CURRENT ASSETS T NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES SOUTH NEW SHEET BALANCE September 2000 As at 30 179 497 - -7, 790 476 722 1,532 196 - 269 - 192 181 400 1,400 949 1,035 2000 1999 4,500 - 5,158 5,058 1,165 1,429 4,157 3,167 4,850 - 4,850 3,724 4,363 2,134 1,199 12,110 (4,847) 45,159 32,365 11,271 9,822 33,264 24,774 4 6 5 13 21 22 23 24 15 25 14 15 16 19 18 11 17 20 Note $’000 $’000 otal Expenditure 33,049 37,212 INCOME - NSW GovernmentRecurrent Allocations Funding of Regional and Local Property transferred to Local with the The above income and expenditure statement should be read in conjunction accompanying notes. T Operating Surplus (Deficit) Legal ExpensesDamages AwardNet Decrement on Investment Revaluation ExpensesMotor Vehicle Repairs and MaintenanceOther Expenses 2,194 424 231 - 2,017 450 317 519 Aboriginal Land Councils Aboriginal Land CouncilsGrantsMembers Expenses and Remuneration - 1,048 920 508 Profit on Disposal of Property Gross Income EXPENDITURE Investment Fees Depreciation and Amortisation Loss on Disposal of Property, Plant & EquipmentProvision for Loss on Mortgage Investments Employee Expenses - 1,983 Audit Fees Bad DebtsDoubtful Debts Consultants Fees 162 536 606 17 Plant & Equipment Prepaid Superannuation Other Income Interest and Investment Income Interest and Investment Revaluation Increment on Investment Rent Grants and Subsidies NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES SOUTH NEW STATEMENT EXPENDITURE AND INCOME 2000 ended 30 September For the Year

New South Wales Aboriginal Land Council 40 1999-2000 Annual Report New South Wales Aboriginal Land Council 41 1999-2000 Annual Report 1,121 - 2000 1999 8,696 11,850 (16,551) 2,878 274,602 13,397 Note $’000 $’000 The above statement of cash flows should be read in conjunction with the accompanying notes. The above statement of cash flows should be read in conjunction with the accompanying Net increase (decrease) in cash heldCash at the beginning of the yearCash at end of year (3,154) 11,850 8,601 3,249 CASH FLOW FROM GOVERNMENT Recurrent AllocationsNet Cash provided by Government - 1,121 Purchases of Property, Plant and EquipmentPurchases of Property, (Purchase of)/ Proceeds from Artefacts and EquipmentSale Proceeds Property,Plant Net cash provided by/(used in) investing activities (2,518) 8,999 (1,899) (1) 1,637 (110) CASH FLOWS FROM INVESTING ACTIVITIES (Purchase of)/ Proceeds from Investments (23,031) 3,250 CASH FLOWS FROM OPERATING ACTIVITIES OPERATING CASH FLOWS FROM IncomeInterest and Investment Rent and Outgoings of operationsOther receipts in course of operationsPayments in course Net cash provided by operating activities 33,068 5,654 (26,047) 24,969 5,617 (27,516) 722 1,532 NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES SOUTH NEW FLOWS OF CASH STATEMENT 30 September 2000 year ended For the financial Financial Instruments give rise to positions that are financial assets or liabilities (or equity Financial Instruments give rise to positions that are financial assets or liabilities or creditors. instruments) of the Council. These include cash at bank, debtors, investments Classes of instruments are recorded at cost and are carried at net fair value. (i) Cash at bank accounts. Interest is Cash comprises cash on hand and bank balances including 11 AM at call Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Revenue is recognized to the extent that measured. The following specific recognition criteria must entity and the revenue can be reliably also be met before revenue is recognized: (i) Income on Investments for the provision of, or investment in, assets has been Control of a right to receive consideration attained. (ii) Rent Control of the right to be compensated for the services has been attained. (iii) Disposal of Non-Current Assets Control of the goods has passed to the buyer. (iv) Grants and Subsidies entity obtains Grants and subsidies from other bodies are recognized as revenue when the Control is normally obtained upon the subsidy. control over the assets comprising the grant, or, receipt of cash. (b) Financial Instruments For the Year ended 30 September 2000 ended 30 September For the Year POLICIES OF SIGNIFICANT ACCOUNTING 1. STATEMENT BASIS OF ACCOUNTING financial report Statements are a general purpose Financial been prepared and have The Council’s and other mandatory applicable Australian Accounting Standards, in accordance with professional reporting and Audit Act and the Public Finance Consensus Views) requirements (Urgent Issues Group Aboriginal Land Rights New South Wales Directions and the and Treasurers 1983, the Regulations Act of 1983. and Balance Sheet are prepared on an accrual basis. The The Income and Expenditure Statement on a cash basis using the “direct method”. Statement of Cash Flows is prepared plant and equipment which are recorded at valuation, Except for certain and property, investments in accordance with the historical cost convention. The the Financial Statements are prepared except for the change with those of the previous year, accounting policies adopted are consistent reported in note 1(i). one thousand dollars and are expressed in Australian All amounts are rounded to the nearest currency. (a) Revenue Recognition THE NEW SOUTH WALES ABORIGINAL LAND COUNCIL LAND ABORIGINAL WALES SOUTH NEW THE to and FormingNotes Part Statements of the Financial

New South Wales Aboriginal Land Council 42 1999-2000 Annual Report New South Wales Aboriginal Land Council 43 1999-2000 Annual Report (i) Current Investments to market All realised gains/losses (interest received) and unrealised gains/losses (revaluation value) are recognised in the Income and Expenditure Statement. (ii) Non Current Investments These investments comprise units acquired in equity and property trust funds, an individually managed portfolio that is wholly owned by the Council and a mortgage fund. to account as a All revaluations to market value, including revaluation of unit prices are brought Inventories are valued at the lower of cost or net realisable value. Livestock natural increases Inventories are valued at the lower of cost or net realisable value. Livestock included in stock on hand are valued using the average cost method. earned on daily balances on current accounts at Westpac Banking Corporation at agreed rates at agreed Banking Corporation earned at Westpac accounts current on daily balances on earned Interest is account. of the the balance on depending agreed rates at AM accounts on 11 Australia. Bank of and Commonwealth Banking Corporation at Westpac (ii) Receivables of debtors date. Collectability at balance as amounts receivable are recognized All receivables off. A are written are known to be uncollectable Debts which on an ongoing basis. is reviewed to collection exists. The credit risk is debts is raised when some doubt as provision for doubtful loans to Local Land Councils the carrying debts). Term amount (net of any provision for doubtful carry earn at an agreed rate, whilst, other receivables interest no interest. and are considered to be 30 September 2000 have been reviewed All amounts due at the amounts provided at note 4. collectable, other than Land Councils in accordance with rates paid on behalf of Local Aboriginal Receivables include loans. Land Rights Act and approved Aboriginal South Wales Section 44A of New (iii) Investments Investment Managers’ short term Current Investments comprise short term commercial paper, and Internationalare Fixed Interest Securities which investments and cash holdings, if any, activily traded. Interest is earned specified in Note 5. on all these investments on the basis (International Equities), Colonial in the Clay Finlay Trust Non Current Investments comprise units Equitilink Dresdner RCM International Equities Trust, First State Australian Property Trust, Deutsche Australian Perpetual Investments Australian Equities Trust, Australian Equities Trust, plus an individually managed portfolio by and Deutsche Australian Equities Trust Property Trust Aberdeen (formally Equitilink) of Australian Fixed Interest. Income is earned on these investments on the basis specified in Note 5. to the amount carried on the Balance Sheet at 30 The credit risk of investments is limited September 2000. (iv) Creditors and accruals are recognized for amounts due to be paid in Liabilities ( other than for employee entitlements) the future for goods and services received, whether or not invoiced. Amounts owing to suppliers Direction with the policy set out in Treasurer’s (which are unsecured) are settled in accordance award interest for late payment. 219.01, which allows the Minister to If trade terms of the month following are not specified, payment is made no later than the end the month in which an invoice, or statement, is received. (v) Borrowings The Council has no borrowing commitments. (d) Investments (c) Inventories The Council collected fees from persons of Aboriginal descent with the intention of establishing The Council collected fees from persons of Aboriginal descent with the intention (i) Superannuation the value of the present obligation to pay benefits to The liability for accrued benefits represents is determinedmembers and other beneficiaries and of expected future as the present value of the fund to balance date. The present value is payments which arise from membership measured by reference to expected future wage and salaryand by application of a levels market determined, discount and appropriate actuarial assumptions. risk adjusted (ii) Annual and Long Service Leave The long service who have five or more leave liability has been provided for all employees continuous years of service and has been calculated at current salary levels. It is considered the estimate that this measurement technique produces results not materially different from determined value basis of measurement. by using the present (iii) Sick Leave as the Council No liability is recognised in the financial statements for non - vesting sick leave than the does not consider it probable that sick leave taken in the future will be greater entitlements accrued in the future. Annual Leave and Long Service Salaries, (iv) Wages, Leave These are recognised and measured as the amount unpaid at the reporting date at the current pay rates in respect of employee services up to that date. Land and buildings are revalued at five yearly intervals.Land and buildings are revalued at five Revaluation represents an independent land and buildings based on existing use. Valuations assessment of the fair market value of not exceed the independent assessment. Revaluation adopted in the financial statements do Asset Revaluation Reserve.increments are credited directly to an as at 30 September of New South Wales General All properties by the Valuer were valued 1997. above individually are capitalised. Plant and equipment Plant and equipment costing $500 and The net book value represents a fair market is carried at cost less accumulated depreciation. policy is to dispose of vehicles after the earlier of two value as at the balance date. Council years or 40,000 kilometres. revaluation of non current assets in accordance with Australian Accounting Standard 10 (AAS 10 Standard Accounting Australian with in accordance assets non current of revaluation Assets”. of Non-Current Revaluation for the 10) “Accounting in as income fees) received are recognised of management by unit trusts (net Distributions with industryaccordance practice. portfolio, fixed interest from the wholly owned investment income In deriving coupon receipts subject to the amortisation as income. accretion of discounts, are recognised of premiums and however due to the lack of detailed in the 1999-2000 financial year This policy was followed informationmanagers, in respect of investment for direct holdings with fund recorded policy generally could not be year ended 30 September 1999, this transactions for the Income and Expenditure does not Accordingly the Statement of year. implemented in that net decrement on investment interest and investment income or the accurately reflect the comparative figures. Additionally there of the Council for the previous year revaluation expense 1999 which has affected interest figure recorded at 30 September was no interest receivable 2000. for the year ended 30 September and investment income (g) Fund Liability Funeral (f) Employee Entitlements (e) Plant and Equipment Property,

New South Wales Aboriginal Land Council 44 1999-2000 Annual Report New South Wales Aboriginal Land Council 45 1999-2000 Annual Report 448 244 2000 1999 2000 1999 2000 1999 8,696 11,850 $’000 $’000 $’000 $’000 rading all fees collected have been included under creditors. under included have been collected all fees rading The Funeral Fund collections have been maintained in a separate bank account and as a result The Funeral Fund collections have been maintained in a separate bank account of a judgement of the High Court of Australia are refundable to former members of the fund. Interest rate at year end on cash at bank ranged from nil up to 4.85% LivestockGrain and Other Rural Stock 13 28 435 216 Funeral Fund 193 183 Administrative FundStatutory Fund 8,241 388 262 11,279 BuildingsMotor VehiclesComputer EquipmentOther Equipment, Furniture & Fittings 20.00% 20.00% 33.33% 20.00% 33.33% 2.50% 20.00% 2.50% Depreciation is provided on a straight line basis so as to write off the depreciable amount of Depreciation is provided on a straight useful life. Assets at valuation are depreciated each asset as it is consumed over its anticipated anticipated life as follows. on a straight line basis over the remaining The Council altered the policy of valuing Non Current Assets from a three year intervalThe Council altered the policy of valuing a five to year interval. need for the Council to value land and buildings in 1999-2000 This removed the September 2000. which were recorded at $16.7m at 30 Note 5(h) refers to a number of mortgageNote 5(h) refers to as part loans made by the Council its investment of is considered to be in default, the settlement date has passed and the loan operations. Where a loss on these mortgages.Council provides for valuations of the properties Where independent the amount owing and the amount provided is the difference between were obtained, the used, 50% of the balance is Where non-independent valuations were valuation of the property. considered to be doubtful. a Funeral Fund in 1992. Since the Fund has not been approved by the Department by the approved not been Fund has Since the in 1992. Fund a Funeral of Fair T the Statutory and expenses of All income are reported and liabilities Fund and its assets in the Statutory and expenses from All income the Financial Statements. Note 22 of Fund the is consolidated with Land Council Aboriginal Wales under the New South established for reporting administrative fund expenses of the income and purposes. 3. INVENTORIES 2. CASH (j) Depreciation (i) Change in Accounting Policy (h) on Mortgages Provision for Loss 2000 1999 2000 1999 4,603 4,071 2,803 2,671 4,102 11,797 1,299 9,126 $’000 $’000 $’000 $’000 1,474 9,301 188,659 46,423 International Fixed InterestUnits in International EquitiesUnits in Australian Listed Property TrustsManaged Australian Equities 36,278 35,403 81,969 52,284 - 153,287 - 5,634 Australian Fixed InterestUnits in Managed Australian Share Fund 73,928 54,215 97,133 91,865 Commercial Bills / Promissory NotesMoney Market FundsInternational Fixed Interest Securities 19,163 46,068 155,651 - 13,845 355 Statutory FundAdministrative Fund be a fair Given the nature of the investments, the Council considers the book value to approximation of the market value. - Refer Note 1 (d)(I) 3,897 Non-Current 205 3,996 7,801 Loans and Advances to Local Aboriginal Land CouncilsLoans and Advances to Local Aboriginal Loans to Other OrganisationsProvision for Doubtful Debts 4,450 3,922 153 149 1,800 1,400 Property sale on Exchange of Contracts DebtsProvision for Doubtful - 7,800 175 175 Council MembersOther Debtors SuperannuationOther Debtors - Prepaid Prepayments CouncilsLocal Aboriginal Land Aboriginal OrganisationsNon-Current 269 - 640 9 1,097 502 53 36 341 1 27 - Current Current Doubtful debts are raised when doubt as to collection exists. A review of amounts owing by local Doubtful debts are raised when doubt Those councils that have not made is undertakenland councils in respect of rate debtors annually. in recent years have had 50 percent of the outstanding a reduction in their rate debtor balance this policy this Council intends to vigorously pursue all balance classified as doubtful. Despite outstanding debts. 5. INVESTMENTS 4. RECEIVABLES

New South Wales Aboriginal Land Council 46 1999-2000 Annual Report New South Wales Aboriginal Land Council 47 1999-2000 Annual Report 306,979 405,622 311,479 405,622 oolstock Australia Ltd - Administration Investment Ltd - Administration oolstock Australia 9 9 Equitilink manage Australian Fixed Interest (Bonds) on behalf of the Council which earnEquitilink manage Australian Fixed Interest (Bonds) on behalf of the Council income both realised and unrealised, in accordance with market losses, and produce capital gains, or, conditions. AMP manage International Interest (Foreign Bonds) on behalf of the Council which earn Fixed losses, both realised and unrealised, in accordance with income and produce capital gains, or, market conditions. These instruments over the year under review resulted in a positive return of 6.761% per annum after taking net capital profits both realised and unrealised into account. These are short term funds managed by New South Wales Treasury Corporation, First Nations These are short term funds managed by New South Wales Management Australia Ltd. The sum of monthly Advantage Credit Union and AMP Asset weighted average returns with each manager is as over the period in which they were invested follows: Treasury Corporation New South Wales First Nations Advantage Credit UnionAMP Asset Management Australia Ltd 5.53% 5.509% 5.238% These are short issued by a Corporation, which is responsible for repayment dated instruments These instruments at balance date at due date, having a short term credit rating of A1 or better. were earning the sum of monthly an average interest rate of 6.324%, whilst over the year 5.735%. The Reserveweighted averages interest rates was Bank of Australian increased the offical overnight cash rate by a total of 1.5% during the year under review. Non-Current investments are revalued to market value - Refer Note 1 (d)(ii). are revalued to market value - Refer Non-Current investments MortgagesW for Loss on MortgagesProvision Note 29) (Refer (4,500) - 22,162 12,925 Non-Current (d) Managed Australian Fixed Interest (c) Managed International Securities Fixed Interest (b) Money Market Funds Authorisation of Investments that Land Rights Regulation 1996 states Rules issued under the Aboriginal Rule 14(3) of the Model Since 12 January is not a decision of the Council”. “a decision of a sub-committee an 1999, of investments. The majority of these has made all decisions in respect Investment Committeee by the full Council. as they have not been ratified decisions are unauthorised Reclassification of Investments the International Fixed Interest Securities Fund was the year, Following a reassessment process during significant degree to which these securities are traded. reclassified as a current asset due to the Current (a) Commercial Bills / Promissory Notes eighted average interest rate on mortgages advanced at 30/9/00 was 8.98% per annum. The Council has received stapled securities in Woolstock Australia Ltd as its share in the wool The Council has received stapled securities in Woolstock stock pile based on its sales of wool. The Council lends funds on first mortgage on real property of two-thirds of up to a maximum mortgagesindependent market valuation. These have been introduced mainly by mortgage advanced to Local Aboriginal Land Councils. brokers and to a lesser extent have been W this amount, At 30 September 2000, the balance outstanding amounted to $22.2M. Of to be in advances totalling $9.6M had passed their settlement date and were considered with the Council’s default. Since balance date, a loan of $945,563 was repaid. In accordance an amount of $4.5M has been provided for as losses for the year. policy, Council advanced Of advances totalling $25.1M made since the inception of the scheme, the $11.6M to seven mortgagees without obtaining independent valuations of the properties. This Act 1925 which requires the value of action does not comply with Section 18(2) of the Trustee the property used as security for the mortgageto be subject to a valuation by a registered loan valuer instructed and employed by the mortgagee. The Council has units in the Colonial First State Property Trust and Deutsche Asset Management First State PropertyThe Council has units in the Colonial Trust losses, both which earn income (dividends) and produce capital gains, or, Property Trust with market conditions. realised and unrealised, in accordance review resulted in a positive returnThese investments over the year under of 9.225% per annum and unrealised into account. after taking net capital profits both realised The Council has units in the Dresdner RCM Global Investors International Equities Trust and Clay and International in the Dresdner RCM Global Investors The Council has units Equities Trust which earn gains, or, income (dividends) and produce capital Finlay International Equities Trust market conditions. and unrealised, in accordance with losses, both realised review resulted in a positive returnThese investments over the year under of 56.777% per both realised and unrealised into account. annum after taking net capital profits The Council has units in the Equitilink Equity Trust, Perpetual Investments Equity Trust and Equity Trust Perpetual Investments Equitilink Equity Trust, has units in the The Council (Shares) earn Equities gains, or, and produce capital income (dividends) Equity Trust. Deutsche market conditions. and unrealised, in accordance with losses, both realised a positive return the year under review resulted in These investments over of 13.302% per unrealised into account. net capital profits both realised and annum after taking These instruments over the year under review resulted in a positive return in a positive resulted review year under over the instruments These per of 5.734% account. into and unrealised realised both profits net capital after taking annum (i) Australia Ltd Woolstock (h) Mortgages (g) Units in Listed Australian Property Trusts (f) Units in International Equities (e) Share Fund in Managed Australian Units

New South Wales Aboriginal Land Council 48 1999-2000 Annual Report New South Wales Aboriginal Land Council 49 1999-2000 Annual Report 239 238 $’000 $’000 2000 1999 2000 1999 2000 1999 1,568 1,034 $’000 $’000 $’000 $’000 1,568 1,034 19,233 19,340 Plant and Motor (861) (4,006) (983) (5,850) - Land Buildings Equipment Vehicles Total $’000 $’000 $’000 $’000 $’000 4,636 12,960 5,188 2,299 25,083 ritten Down Value Statutory FundAdministrative Fund 1,568 - 838 196 Sundry Creditors and AccrualsFuneral Fund - Contributions Refundable 193 1,375 183 851 Cost at 1st OctoberAdditionsDisposals at 30 September Book Value 238 128 1 110 - - The original cost of fully depreciated assets included in the total property, plant and equipment assets included in the total property, The original cost of fully depreciated is $3.9M (1998/99 $1.5M). value. No depreciation is charged, as these assets are considered to maintain their Statutory FundAdministrative Fund 8,421 10,812 8,077 11,263 W 20001999 4,636 4,636 12,099 12,310 1,182 1,135 1,316 1,259 19,233 19,340 Opening BalanceCharge for the YearDisposals - - (550) (311) (3,737) (284) - (910) (354) (5,197) - (949) 15 281 296 Opening Balance at CostOpening ValuationOpening Balance at Additions 4,636 Disposals 12,860 -Depreciation - - 4,872 - - 2,169 17,496 - 7,041 100 - 390 1,355 (74) (1,225) 1,845 (1,299) 8. CREDITORS 7. ARTEFACTS 6. PROPERTY, PLANT & EQUIPMENT: & PLANT 6. PROPERTY, 486 532 357 325 2000 1999 $’000 $’000 20,212 - 20,212 - (33) 30 272 269 992 - (992) - - 3,453 - (3,453) ------2000 1999 2000 1999 2000 1999 Accumulative FundsAccumulative Reserve Asset Revaluation Earnings Retained Total 12,110 (4,847) - - 12,110 (4,847) $’000 $’000 $’000 $’000 $’000 $’000 489,510 489,912 4,113 8,558 493,623 498,470 501,620 489,510 24,325 4,113 525,945 493,623 ransfers on Disposals of ransfers on Disposals The 2000 assessment of SANCS, SASS and FSS is based on the full requirements of AAS25 The 2000 assessment of SANCS, SASS and FSS is based on the full requirements “Financial Reporting by Superannuation Plans.” This requires that a market determined risk of the value adjustment discount rate be applied as the valuation interest rate in the calculation calculations for of accrued benefits. The financial assumptions that have been applied for the 2000 and thereafter are: Assessed LiabilityLess Estimated Reserve Account Closing Balance(Net Liability) Prepaid Contributions (78) (37) 45 (113) 67 (228) 385 497 Superannuation ContributionsNumber of contributorsMonetary Value SASS SANCS 2 FSS $’000 Totals 3 $’000 $’000 1 $’000 6 Non - Current Employee Entitlements Provision for Long Service Leave Scheme The Superannuation Schemes relating to Council employees are State Superannuation Superannuation (SSS), State Authorities Superannuation Scheme (SANCAS), and First State Scheme (FSS). in the reserveThe assessed liability for the Council at 30 September 2000 and funds held income) are: accounts at the Superannuation Administration Authority (including accrued Superannuation (Liability)/ Prepaid 357 325 Provision for Annual Leave 486 532 Increment on Revaluation Increment on Revaluation Closing Balance September 2000 or at 30 September 1999. The Council has no commitments at 30 Investment Disposals of Investments Opening Balance Opening (Deficit) Operating Surplus after Abnormal Items T Revalued Assets Property Disposals Current Provisions 10. COMMITMENTS 11. EMPLOYEE ENTITLEMENTS 9. TOTAL RETAINED EARNINGS RETAINED 9. TOTAL

New South Wales Aboriginal Land Council 50 1999-2000 Annual Report New South Wales Aboriginal Land Council 51 1999-2000 Annual Report 497 - 2000 1999 2000 1999 $’000 $’000 $’000 $’000 33,264 24,849 33,264 24,774 (i) Fringe Benefits Tax advice in January provided an the Council is 2001 that Office (ATO) The Australian Taxation Assessment Act does not Benefits Tax and section 57A of the Fringe not a benevolent institution of applying for a that an objection can be lodged by way suggested ATO the However, apply. apply for a private ruling for exemption. Therefore, the Council will private ruling for exemption. obtained from a Queens Counsel in 1996, the In view of other precedents and the advice to obtain an exemption from fringe benefits tax (FBT). Council believes that it has a strong case attorneys, for FBT has been no liability Council’s As this matter is now in the hands of the and no attempt has been made to calculate liability. recognised in the financial statements (ii) Litigation that the maximum possible legal claims and costs may solicitors have advised The Council’s 2000 (1998/99 $0.561 M) for all outstanding amount to $0.13 M as at 30 September litigation. Less Elimination of Inter Fund Transactions - 75 Administrative FundStatutory Investment Fund 32,985 24,718 279 131 Administrative Fund AllocationsStatutory Investment Fund Allocations - - 249 248 Rate of Interest per annum per annum of Interest Rate 7.0% of SalaryRate per annum Increase annum in CPI per Rate of Increase 4.0% 2.5% and other retirement resignations, rates of mortality, with regard to the Assumptions 1997 triennial valuation. are as for the demographics In accordance with Australian Accounting Standard 10, revaluations of non current investments that In accordance with Australian Accounting Standard 10, revaluations of non result in increments are credited to an asset revaluation reserve, to the extent that the except the increment increment reverses a revaluation decrement previously expensed. In these circumstances of $25M, must be recognised as income. The 1999-2000 revaluation resulted in an increment 15. INVESTMENT REVALUATION 14. INTEREST AND INVESTMENT INCOME 13. RECURRENT ALLOCATIONS -NSW GOVERNMENT 13. RECURRENT ALLOCATIONS 12. CONTINGENT LIABILITIES 12. CONTINGENT 2000 other than those stated below: contingent liability as at 30 September The Council has no 32 21 722 1,532 2000 1999 2000 1999 2000 1999 2000 1999 3,724 4,363 2,134 1,199 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 1,385 2,186 ritten down value of assets sold 1,003 11,420 TSIC Grants 3,315 4,174 A Other Grants 409 189 Proceeds from saleW plant and equipmentNet gain on disposal of property, 196 (1,983) 1,199 9,437 Investment Managers Fees RebatesStatutory Fee Income on MortgagesOther 928 5 - - 314 368 Less Elimination of Inter Fund Transactions 663 654 Regional OfficesHead Office 32 21 1,353 2,165 Statutory Fund Investment Enterprise Gross Income plant and equipment Gain (Loss) on disposal of property, 887 831 Administrative Fund 19. GRANTS AND SUBSIDIES 18. PROFIT (LOSS) ON SALE OF NON CURRENT ASSETS 18. PROFIT (LOSS) ON SALE 17. OTHER INCOME 16. RENT however only $20.2M was credited to the Asset Revaluation Reserve Asset Revaluation to the was credited $20.2M only however was of the increment $4.8M as was amount This expensed. a decrement been previously there had where of assets in respect in the current year. recognised as income therefore

New South Wales Aboriginal Land Council 52 1999-2000 Annual Report New South Wales Aboriginal Land Council 53 1999-2000 Annual Report 192 181 790 476 2000 1999 2000 1999 2000 1999 2000 1999 5,158 5,058 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 11,271 9,822 orkers Compensation Insurance 341 297 Regional Aboriginal Land CouncilsLocal Aboriginal Land CouncilsCapital Allocations - Local Aboriginal Land Councils 278 456 283 10,710 337 9,029 Salaries , Wages Salaries , Wages SuperannuationAdjustment to Provision for Leave ExpensesW Redundancy Payments 41 (16) 4,465 4,481 286 296 25 - Investment Advisor’s FeesInvestment Advisor’s Investment Managers’ feesCustodian Fees 118 582 165 243 90 68 New South Wales Aboriginal Land CouncilNew South Wales re Audit Native TitleFees paid to C.J. Abraham no other benefit. The auditors received 192 - 172 9 fees on unit trusts are included in the value of the In addition to the above fees, management received from these trusts. Therefore, both unit trust units and ultimately in the distribution management fees. In accordance with the investment valuations and distributions are net of were fee rebates, charged in the previous year, fund contract a number of management received in 1999-2000 (refer Note 17). Fees paid to Audit Office of New South Wales : New South Wales to Audit Office of Fees paid 23. FUNDING OF REGIONAL AND LOCAL ABORIGINAL LAND COUNCILS 23. FUNDING OF REGIONAL AND LOCAL ABORIGINAL LAND 22. EMPLOYEE EXPENSES 21. INVESTMENT FEES 21. INVESTMENT 20. AUDIT FEES AUDIT 20. 249 - 2000 1999 2000 1999 4,157 3,167 1,165 1,429 1,165 1,429 $’000 $’000 $’000 $’000 2000 1999 4,850 - 32,985 24,718 482,183 485,340 13 14 15 Notes $’000 $’000 orkers Compensation Insuranceorkers Compensation 75 67 avelling Expenses and Allowancesavelling Expenses and 47 276 reasury Allocation ravel Expenses and Allowances 500 609 elephone 329 301 Add Income T Interest and Income Increment on Investment Revaluation Statutory Fund Opening Balance Other Expenses 236 156 Equipment Hire and LeaseMeeting Costs ConferenceState Wide By Election CostsTRIP ContributionRefurbishment Expenses 4 301 3 239 318 - 4 250 274 - 32 - AdvertisingPublic Relations and Publicity etcT Postage, Printing and StationeryOffice and Administration ExpensesProperty Administration Expenses 258 129 99 98 11 272 105 45 46 37 Staff Training, Development and RecruitmentStaff Training, T Enterprise and Farm ExpensesInsuranceRatesRent and Outgoings 598 485 532 493 146 133 36 169 25 51 Tr Other Expenses 65 58 SalariesSuperannuation for Leave ExpensesAdjustment to Provision W ExpensesMotor Vehicle no related partyCouncil members have with the Council. transactions (55) - 76 66 114 853 842 110 26. STATUTORY INVESTMENT FUND 26. STATUTORY 25. OTHER EXPENSES 24. MEMBERS EXPENSES AND REMUNERATION AND EXPENSES MEMBERS 24.

New South Wales Aboriginal Land Council 54 1999-2000 Annual Report New South Wales Aboriginal Land Council 55 1999-2000 Annual Report 2000 1999 5- 8,696 11,850 $’000 $’000 928 - 1,353 2,165 506,908 482,183 506,908 482,183 506,908 482,379 16 17 17 For the purposes of the Statement of Cash Flows the Council considers the following as cash: For the purposes of the Statement of Cash Flows the Council considers the Depreciation & AmortisationNet Decrement on Investment RevaluationIncrement on Investment Revaluation - (4,850) 949 7,179 1,035 - Operating surplus (deficit). 12,110 (4,847) Cash at bankCash in hand11 AM Deposits with banksFutures broker at call account 6,343 - 2,352 991 10,326 1 532 1 Investments Non CurrentProperty Plant & EquipmentReceivablesCreditorsNet Statutory Fund 5 6 306,970 10,812 405,613 11,263 4 205 8 7,801 - (196) Statutory Closing Balance Fund CashInvestments Current 5 188,659 2 46,423 262 11,279 Net Decrement on Investment Revaluation) on Investment Net Decrement for the YearOperating Surplus Reserves Transfer (35,608)Statutory Represented by: Fund (30,289) 4,513 9 (3,157) 20,212 and expenses arising from investment activities for the The Council did not recognise revenues note 1(d)(ii)] in accordance with accrual accounting year ended 30 September 1999 [refer uncertainty as to whether the Council complied with section existed principles. Consequently, 1983. This section governs29A of the Aboriginal Land Rights Act from the disbursements Statutory accruing after 31 December 1998. Balances potentially Fund including interest - Fund and the to Administrative year figures for Transfer affected by this issue comprise previous Net Statutory Fund balance. Rent Managers Fees Rebates Investment on MortgagesFee Income Expenses (Including Transfers to the Administrative Fund, to the Administrative (Including Transfers Expenses for Loss on MortgagesProvision and (a) Cash at Bank and in hand 27. NOTE TO STATEMENT OF CASH FLOWS OF 27. NOTE TO STATEMENT (b) Reconciliation of net cash flows from operating activities to operating surplus. 896 847 2000 1999 $’000 $’000 13,397 4,602 13,397 4,602 rld Indigenous Games The Council had no credit standby arrangements or unused loan facilities. The Council had no credit standby arrangements Cash at Bank Aboriginal Elders Co. Gumbaynggir Tribal Cash at Bank TRUST FUNDS HELD TOTAL 12 13 12 9 Cash at BankWo 871 826 Creditors and borrowings (decrease) increaseCreditors and borrowings operating activities Net cash inflows from 1,207 (1,381) Receivables decrease ( increase)Receivables decrease (increase)Inventories decrease (Increase) Decrease Debts Long Term (132) 27 (204) (266) 309 55 Adjustment to Provision for Leave Expensesfor Leave Provision to Adjustment Equipment Plant & of non Property, disposal (Profit) on Loss for loss on mortgagesProvision Property Land Councils to Local Aboriginal transferred from GovernmentCash flow - Recurrent Allocations (196) activities. and liabilities in respect of operating Other Changes in assets 1,983 (14) - - 1,048 (16) (497) 4,500 - The positions of the Trusts are : are The positions of the Trusts CURRENT ASSETS Dungutti Elders Council Aboriginal Corporation ales Aboriginal Land Council acting in its own right. The assets of the Trusts were sufficient to its own right. The assets of the Trusts ales Aboriginal Land Council acting in (c) Credit standby arrangements and unused loan facilities. 29. SUBSEQUENT EVENT - MORTGAGES of a propertySubsequent to balance date the Council has taken legal action to take possession applied as first mortgage security for a mortgage amounting to $6.3M at 30 September 2000. loan The property which is approximately 80% complete has a valuation upon completion of $14.2M. Based on current Subsequent to year end, the balance outstanding has increased to $8.2M. will not be fully assessments the Council believes that there is little prospect that the balance recovered. End of Audited Financial Statements 28. LIABILITY AS TRUSTEE for various trusts. The assets of the Trusts Aboriginal Land Council acts as trustee New South Wales are not directly available to meet any liabilities of New South which lie behind the rights of indemnity W at 30 September 2000. discharge all the liabilities of the Trusts

New South Wales Aboriginal Land Council 56 1999-2000 Annual Report New South Wales Aboriginal Land Council 57 Annual Report 1999 - 2000 agga Wagga agga Wagga AR SOUTH COAST BRANCH FX: 02 6772 7342 FX: 02 6772 Briggs Tom Councillor: Bob Maynard Manager: WEST BRANCH NORTH Street 87 Wilga PO Box 449 2829 Coonamble NSW PH: 02 6822 2119 Les Trindall FX: 02 6822 2322Councillor: Manager: Angela Fernando BRANCH WESTERN METROPOLITAN St Suite 1, 54 Moore PO Box 3078 Liverpool 2170 PH: 02 9821 2899 FX: 02 9601 4680 Councillor: Robert Lester SYDNEY NEWCASTLE BRANCH 66 Showground Road PO Box 1389 Gosford NSW 2250 PH: 02 4325 0205FX: 02 4323 Graf 3082Councillor: Veronica Manager: Jenni McEwen F Chapman House 2-34d Orient Point PO Box 388 Batemans Bay NSW 2536 PH: 02 4472 9955 FX: 02 4472 9950 Councillor: Ossie Cruse Manager: Lana Callaghan SOUTH COAST BRANCH C/O South Coast Aboriginal Cultural Centre Junction Street Nowra NSW 2541 PH: 02 4422 5162 FX: 02 4422 7008 Councillor: Ivern Ardler WIRADJURI BRANCH 153 Docker Street PO Box 5515 W NSW 2650 PH: 02 6921 6544 FX: 02 6921 7903 Councillor: James Morgan Manager: Roland Williams AR NORTH COAST BRANCH COAST AR NORTH LOCATION OF REGIONAL BRANCH OFFICES BRANCH REGIONAL OF LOCATION BRANCH CENTRAL & Darling Sts Cnr Wingewarra PO Box 1196 Dubbo NSW 2830 PH: 02 6882 9350 FX: 02 6882 9371 Councillor: Rod Towney Manager: Robert Barnes CENTRAL COAST BRANCH PO Box 305 Kempsey NSW 2440 PH: 02 6562 5496 FX: 02 6562 4223 Councillor: Manul Ritchie Manager: Colin Campbell F 25 Orion Street PO Box 494 Lismore NSW 2480 PH: 02 6622 1010 FX: 02 6622 1931 Councillor: Dave Brown Manager: Harold Love RIVER BRANCH MURRAY 52 Chanter Street PO Box 201 Moama NSW 2731 PH: 03 5480 9155 FX: 03 5480 9117 Councillor: David Clark Manager: Robert Walker WESTERN BRANCH PO Box 47 Menindee 2879 PH: 08 8091 4114 FX: 08 8091 4445 Murray Councillor: William Manager: Jenny Edwards BRANCH NORTHERN 143 Loder Street PO Box 327 Quirindi NSW 2343 PH: 02 6746 1668 FX: 02 6746 2525 Griffiths Councillor: Wayne Manager: Charles Lynch BRANCH TABLELANDS NORTHERN Suite 1, Faulkner House 93 Faulkner Street Armidale NSW 2350 PH: 02 6772 7666 indradyne (Bathurst) LALC agonga LALC agga Wagga LALC agga Wagga orimi LALC est Wyalong LALC wabakal LALC wabakal oung LALC umut Brungle LALC AR SOUTH COAST BRANCH F Batemans Bay LALC Bodalla LALC Eden LALC Mogo LALC Ulladulla LALC Bega LALC Cobowra LALC Merrimans LALC W LALC SYDNEY/NEWCASTLE BRANCH SYDNEY/NEWCASTLE A LALC Darkinjung La Perouse LALC Mindaribba LALC Bahtabah LALC Koompahtoo LALC Metropolitan LALC W BRANCH WESTERN METROPOLITAN Deerubbin LALC LALC Gandangarra LALC WIRADJURI BRANCH Condobolin LALC Hay LALC Narrandera LALC Peak Hill LALC W Y Cowra LALC Leeton LALC Onerwal LALC (Yass) Pejar LALC W Griffith LALC Murrin Bridge LALC Orange LALC T W ilcannia LALC algett LALC anaruah LALC alhallow LALC anaaring LALC ee Waa LALC ee Waa eilmoringle LALC omelah LALC ibooburra LALC ibooburra amworth LALC W W W Narrabri LALC OFFICE BRANCH NORTHERN Amaroo LALC Nungaroo LALC T W Coonabarabran LALC Red Chief LALC W TABLELANDS NORTHERN BRANCH OFFICE Anaiwan LALC Ashford LALC Guyra LALC Dorrigo Plateau LALC Armidale LALC Glen Innes LALC Moombahlene LALC SOUTH COAST BRANCH OFFICE Illawarra LALC Nowra LALC Jerringa LALC Broken Hill LALC Broken Hill LALC Menindee W Dareton LALC Mootwingee LALC W WEST BRANCH OFFICE NORTH Brewarrina LALC Collarenebri LALC LALC Enngonnia (Murrawari) Lightning Ridge LALC Mungindi LALC Nulla Nulla LALC Cobar LALC Coonamble LALC Goodooga LALC Moree LALC Pilliga LALC To T eed Byron LALC amba-Wamba LALC amba-Wamba arren LALC eilan LALC ellington LALC ota Yota LALC ota Yota aegl LALC rangie LALC AR NORTH COAST BRANCH COAST AR NORTH WESTERN BRANCH OFFICE Balranald LALC Ivanhoe LALC Moama LALC Y Baryulgil Square LALC Bogal LALC Grafton/Ngerrie LALC Jali LALC Jubullum LALC Ngulingah LALC Birrigan Gargle LALC Casino Boolangle LALC Gugin Gudduba LALC Jana Ngalee LALC Muli Muli LALC Y Tw BRANCH OFFICE RIVER MURRAY Albury and District LALC Murray River LALC Deniliquin LALC W F CENTRAL COAST BRANCH LALC Bunyah LALC Bowraville LALC Coffs Harbour LALC Karuah LALC Nambucca Heads LALC Thungutti LALC Forster LALC Kempsey LALC LALC Purfleet/Taree Unyka LALC Gilgandra LALC Nyngan LALC W W Mudgee LALC CENTRAL BRANCH CENTRAL Dubbo LALC LALC Narromine T W LIST OF LOCAL ABORIGINAL LAND COUNCILS LAND ABORIGINAL LOCAL OF LIST

New South Wales Aboriginal Land Council 58 Annual Report 1999 - 2000 Aboriginal Land Council Regions

New South Wales Aboriginal Land Council Level 9, 33 Argyle Street, Parramatta, NSW, 2150 Telephone: 02 9689 4444 Facsimile: 02 9687 1234 www.alc.org.au