Community Services Directorate Annual Report 2013–14 Volume 2
Community Services Directorate
2013 –14 Volume 02 ISBN number 978-0-642-60621-1
© Australian Capital Territory, Canberra 2014 This work is copyright. Apart from any use permitted under the Copyright Act 1968, no part may be reproduced by any process without written permission from Territory Records Office, Shared Services, Chief Minister, Treasury and Economic Development Directorate, ACT Government, GPO Box 158, Canberra ACT 2601. Enquiries about this publication should be directed to: Senior Manager Organisational Governance Community Services Directorate GPO Box 158 Canberra City, ACT 2601 Phone (02) 6205 0469 Website: www.communityservices.act.gov.au Phone: Canberra Connect 132281
Accessibility Statement The ACT Government is committed to making its information, services, events and venues, accessible to as many people as possible. If you have difficulty reading a standard printed document and would like to receive this publication in an alternative format, such as large print or audio, please telephone (02) 6205 0619. If English is not your first language and you require a translating and interpreting service, please telephone 131 450. If you are deaf, or have a hearing or speech impairment, contact us through the National Relay Service: http://www.relayservice.gov.au. Text printed on 80gsm Carbon Neutral Bond Paper
Photographs VOLUME 02 Volume 02 Cover: Image taken at the 2014 Multicultural Festival. Section B Heading Page: Design of the Common Ground Homelessness Project which commenced in 2013–14. Section D Heading Page: Image taken at the 2014 Multicultural Festival. Section E Heading Page: Mr Andrew Barr MLA, Minister for Community Services, with Kelli Donovan and Sean Watson at the 2013 Canberra Business Point Awards. Kelli and Sean received a $10,000 low interest microcredit loan through the Directorate’s ACT Microcredit Program. CONTENTS
Section A A. Analysis of Financial Performance—Community Services Directorate 1 A.1 Management Discussion and Analysis 3 A.2 Audited Financial Report 11 A.3 Territorial Financial Statements 103 A.4 Statement of Performance 126 Section B Analysis of Financial Performance—Housing ACT 145 B.1 Management Discussion and Analysis for the Year Ended 30 June 2014 147 B.2 Audited Financial Report 159 B.3 Statement of Performance 249 Section C Strategic Asset Management 257 C.1 Assets Managed 259 C.2 Assets Maintenance and Upgrade 262 C.3 Office Accommodation 263 Section D Capital Works 265 D.1 Community Services Directorate 267 D.2 Housing ACT 275 Section E Community Grants—Partnerships—Assistance—Sponsorship 279 E.1 Government Contracting 281 E.2 Service Funding Agreements, Community Grants and Sponsorships 297 E.2.1 Service Funding Agreements 298 E.2.2 Community Grants and Sponsorship 315 Section F Strategic Objectives and Indicators 339 F.1 Community Services Directorate—Strategic Indicators 341 Strategic Objective 1—Provide Services to Strengthen the Capacity of People with Disabilities, their Families and Carers to Maximise Control over their Lives (Strategic Indicator 1: Number of Service Users by Service Type Accessed) 341 Strategic Objective 2—Provide Services to Improve Developmental Outcomes for Children, Young People and Adults with Physical, Intellectual, Communication and Other Functional Difficulties (Strategic Indicator No 2: Number of Clients Accessing Services) 341 Strategic Objective 3—Improve Outcomes for Children and Families Through the Provision of Coordinated Locally Based Services (Strategic Indicator No. 3: Number of Families Accessing Services) 342 Strategic Objective 4—Provision of Services and Interventions that Reduce the Risk of ReSubstantiated Reports of Abuse (Strategic Indicator No. 4: Re-substantiation Rates) 342 Strategic Objective 5—Improve the Outcomes for People in the Community by Providing a Range of Support and Services (Strategic Indicator No. 5: Value of Community Services Support Programs) 342 Strategic Objective 6—Promote and Increase Participation in Community Life by Canberrans, Including Those From Culturally and Linguistically Diverse Backgrounds (Strategic Indicator No. 6: Number of Groups Participating in the Annual National Multicultural Festival) 343
CONTENTS iii Strategic Objective 7—Provision of Services that Improve Outcomes for Young People Involved with the Justice System (Strategic Indicator No. 7: Recidivism Rates for Young People) 343 Strategic Objective 8—Improve Stability of Children in Care through Case Management and Appropriate Services and Programs (Strategic Indicator No. 8: Proportion of Children Existing Care Having Experienced No More than Two Placements in Care) 344 Strategic Objective 9—Promote an Anti-violence Culture in the ACT to Ensure that Women Feel Safe (Strategic Indicator No 9: The Proportion of ACT Women Who Feel Safe by Themselves in Public Places During the Day and at Night) 344 F.2 Housing ACT—Strategic Objectives and Indicators 345 Strategic Objective 1—Appropriately Housing People Most in Need (Strategic Indicator No. 1: Of all New Households that were Allocated within Three Months, the Proportion that was in Greatest Need) (Strategic Indicator No 2: Providing Tenants with the Opportunity to be Part of the Community) 345 Strategic Objective 2—Access to Safe, Affordable and Sustainable Housing that Contributes to Social and Economic Participation 345 (Strategic Indicator No 3: Improving Employment Outcomes for Homeless People to Support them Sustain their Tenancy in Long-term Housing) 346 Index 347
iv Community Services Directorate—Annual Report 2013–14 LIST OF CHARTS TABLES AND GRAPHS A.1 Analysis of Financial Performance—Community Services Directorate List of Graphs Graph 1 Net Cost of Services 5 Graph 2 Components of Expenditure 5 Graph 3 Components of Own Source Revenue 6 Graph 4 Total Assets as at 30 June 2014 7 Graph 5 Total Liabilities as at 30 June 2014 8 Graph 6 Territorial Income and Expenses 9
List of Tables Table 1 Total Net Cost of Services 4 Table 2 Reconciliation of Controlled Original to Revised Budget for 2013–14 9 Table 3 Reconciliation of Territorial Original to Revised Budget for 2013–14 10 Table 4 Comparison of Controlled Net Cost of Services to Revised Budget 2013–14 10
B.1 Analysis of Financial Performance—Housing ACT List of Graphs Figure 1 Net Cost of Services 149 Figure 2 Expenditure 149 Figure 3 Supplies and Services Expenditure 150 Figure 4 Own Source Revenue 151 Figure 5 Total Assets 153 Figure 6 Cash inflows 154 Figure 7 Cash outflows 155 Figure 8 Net cash flows from operations 155 Figure 9 Total Liabilities 156
List of Tables Table 1 Net Cost of Services 148 Table 2 Total Expenditure 150 Table 3 Current Ratio 153 Table 4 Housing ACT’s Cash Needs as at 30 June 2014 154 Table 5 Comparison of Net Cost of Services to Budget 157 C Strategic Asset Management Table 1 Community Facilities 259 Table 2 Value of Assets Managed by the Community Services Directorate 261 Table 3 2013–14 Expenditure—Community Services Directorate Facilities 263 Table 4 2012–13 Repairs and Maintenance Program—Community Services Directorate Facilities 263 Table 5 Office Accommodation 264 Table 6 Non-Office Accommodation 264
CONTENTS v D Capital Works Table 1 Community Services Directorate—Statement of Capital Works Income and Expenditure 2013–14 270 Table 2 Housing ACT—Statement of Capital Works Income and Expenditure 2013–14 276 Table 3 Reconciliation of Total Current Year Financing 277 E Community Grants—Assistance—Sponsorship E.1 Government Contracting Table 1 Summary of Government Contracting 281 Table 2 Output 1.1—Disability Services and Policy—Government Contracting under $25,000 282 Table 3 Output 1.1—Disability Services and Policy—Government Contracting over $25,000 283 Table 4 Output 3.1—Community Relations—Government Contracting under $25,000 285 Table 5 Output 3.1—Community Relations—Government Contracting over $25,000 285 Table 6 Output 3.2—Arts Engagement—Government Contracting under $25,000 287 Table 7 Output 3.2—Arts Engagement—Government Contracting over $25,000 289 Table 8 Output 4.1—Youth Services—Government Contracting under $25,000 290 Table 9 Output 4.1—Youth Services—Government Contracting over $25,000 290 Table 10 Output 4.2—Care and Protection—Government Contracting over $25,000 291 Table 11 Contracts Distributed as Overheads—Government Contracting under $25,000 291 Table 12 Contracts Distributed as Overheads—Government Contracting over $25,000 292 Table 13 Output 1.1—Social Housing Services—Government Contracting over $25,000 293 E.2 Service Funding Agreements, Community Grants and Sponsorship Table 14 Summary of Service Funding Agreements, Community Grants and Sponsorship 297 E.2.1 Service Funding Agreements Table 15 Output 1.1—Disability Services and Policy—Service Funding Agreements 298 Table 16 Output 2.1—Early Intervention— Service Funding Agreements 303 Table 17 Output 3.1—Community Relations—Service Funding Agreements 305 Table 18 Output 4.1—Youth Services—Service Funding Agreements 308 Table 19 Output 4.2—Care and Protection—Service Funding Agreements 310 Table 20 Output 1.1—Social Housing Services—Service Funding Agreements 312 E.2.2 Community Grants and Sponsorship Output 1.1—Disability Services and Policy Table 21 Young Peoples’ Flexible Support School Leavers Grants—School Leavers 2011 315 Table 22 Young Peoples’ Flexible Support School Leavers Grants—School Leavers 2012 315 Table 23 Young Peoples’ Flexible Support School Leavers Grants—School Leavers 2013 315 Table 24 The Enhanced Service Offer School Leavers Grants 316 Table 25 The Enhanced Service Offer Round 1 316 Table 26 The Enhanced Service Offer Round 2 316 Table 27 International Day of People with Disabilities 316 Table 28 NDIS Community Conversations 317 Table 29 ESO Contingency Grants 317 Table 30 Disability Services and Policy—Community Grants (Other) 317 Table 31 Disability Services and Policy—Sponsorships 318
vi Community Services Directorate—Annual Report 2013–14 Output 3.1—Community Relations Table 32 Participation (Multicultural) Grants Program 318 Table 33 Community Support and Infrastructure Grants 325 Table 34 ACT Aboriginal and Torres Strait Islander Grants 326 Table 35 ACT Senior Grants and Sponsorship Program 328 Table 36 The 2013–2014 ACT Women Grants Program 329 Table 37 The Domestic Violence Support Group Program 330 Table 38 Output 3.1—Community Relations—Sponsorships 330 Output 3.2—Arts Engagement Table 39 Output 3.2—Arts Engagement—Community Grants 330 Output 4.1—Youth Services Table 40 2013–14 Youth InterACT Grants 335 Table 41 Output 4.1—Youth Services—Community Grants (Other) 336 Output 4.2—Care and Protection Services Table 42 Care and Protection—Community Grants 337 Table 43 Care and Protection—Sponsorships 337 Output 1.1—Social Housing Services Table 44 Social Housing Services—Community Grants 337
CONTENTS vii SECTION A Analysis of Financial Performance— Community Services Directorate Community Services Directorate
viii Community Services Directorate—Annual Report 2013–14 SECTION A Analysis of Financial Performance— Community Services Directorate Community Services Directorate
SECTION A 1 3 our community. and culture. identified:
were units are: the Directorate. more broadly. Year Ended 30 June 2014 Management Discussion and Analysis for the Community Services Directorate for the Financial Year A.1 a connected community—people of Canberra come together to build a vibrant, resilient and connected community a connected community—people of Canberra work for the people of Canberra a leading organisation—leading in the way we a positive start—individuals and families receive services and support when they are needed a positive start—individuals and families receive families have the skills, support and information to join in support to grow and develop—individuals and contributors to our community a productive life—people of Canberra are valued National Disability Insurance Scheme medium and large scale procurement governance business continuity information management workforce capacity and capability workplace safety and culture safety personnel procurement • • • • • these strategic risk groups, the significant and broad risks to all business Within • • revised Strategic Risk Profile that aligned with the business plans developed and the new standard AS/NZS ISOrevised Strategic Risk Profile that aligned with the business plans developed and the new 31000:2009, Risk Management– Principles and Guidelines. The following themes • • • Risk Management all strategic and operationalBusiness units and the Board of Management are responsible for identifying and managing of Management to facilitaterisks. The Internal Audit Review and Insurance Unit works with business units and the Board the best risk management practices across Risk Management Framework—strategic risk revision was performed in 2011–12. It included a The Directorate’s • • learning, working and having a voice, is about ways to achieve betterParticipation, and its elements of engaging, to value and to build the cultural and social Central to this approach is a commitment outcomes for everyone in the ACT. and vulnerable in and to support and engage people who are the most marginalised capital in the ACT, outcome that is focused on their individual needs. This is reflected in the Directorate’s Strategic Plan which articulates This is reflected in the Directorate’s outcome that is focused on their individual needs. and is supported by five goals: participation as the central driver of its work, • • • broad and includes a range of policy and programs that deliver essential services to individuals, their families and thebroad and includes a range of policy and programs ACT community children and young people, families, carers, women, Aboriginal and Services are targeted to people with a disability, volunteering, affairs, Strait Islander peoples, and people who are ageing. Programs relate to multicultural Torres social housing, therapy services, and arts community services and facilities, concessions, the stage of life and circumstances of its clients and to facilitating anThe Directorate is committed to recognising General Overview Objectives that is shaped by whole of government priorities Services Directorate (the Directorate) The work of the Community is The focus and responsibility of the Directorate and wellbeing of the Canberra community. promote the participation Management Discussion and Analysis for and Analysis Discussion Management for the Services Directorate the Community 2014 Ended 30 June Year Financial A.1 • procedural compliance in the Office for Children, Youth & Family Support, Disability ACT, Housing ACT and Policy and Organisational Services Consistent with best practice, the Risk Management Framework was reviewed and updated in November 2013 to be efficient in proactively managing the emerging risks. The updated Risk Management Framework is now available on the Directorate’s intranet. The Internal Audit Review and Insurance Unit have embarked on a new process of facilitating risk management across the Directorate by way of maintaining the respective Business Units Strategic Risk Registers. Business Units are expected to present their risk registers and risk reduction strategies at regular intervals to the Directorate Audit and Review Committee. Both the Strategic and Operational Risk Registers are tabled at the Directorate’s Strategic Board of Management and Audit and Review Committee meetings. Moreover, the Internal Audit Review and Insurance Unit and the ACT Insurance Authority (ACTIA) will be conducting workshops during the first quarter of the 2014–15 Financial Year, to further promote risk management awareness across the Directorate.
Directorate Financial Performance
The following financial information is based on audited Financial Statements for 2013–14, the 2013–14 Budget amended through notifiable instruments and the budget process (see Table 2), and the budget and forward estimates contained in the 2014–15 Budget Papers. Table 1—Total Net Cost of Services(1)
Revised Forward Forward Actual Budget(2) Actual Budget Estimate Estimate 2012–13 2013–14 2013–14 2014–15 2015–16 2016–17 $m $m $m $m $m $m
Expenditure(1) 246.3 256.8 260.0 243.8 226.4 229.0
Own Source Revenue(1) 10.0 6.0 11.3 5.6 6.1 6.1
Net Cost of Services 236.3 250.8 248.7 238.2 220.3 222.8
(1) Details of Expenditure and Own Source Revenue are contained in Table 4 . (2) For the purposes of the Management Discussion and Analysis, the Revised Budget means the Original Budget as published in the Budget Papers, amended through notifiable instruments and/or the budget process.
Comparison to Revised Budget The Directorate’s net cost of services for 2013–14 was $2.2 million or less than 1 per cent lower than the revised 2013–14 Budget. This reflects a combination offactors including: • higher own source revenues including funding for arts, funding from the Commonwealth for National Disability Insurance Scheme (NDIS) sector development and the recovery of unspent grants • this was partially offset by increased costs associated with the delivery of human services to the ACT community
Future Trends Graph 1 below indicates that in 2014–15 the Directorate is anticipating a decrease in expenditure and own source revenues, which results in an overall decrease in the total net cost of services. This is mainly due to the transfer of artsACT to the Chief Minister, Treasury and Economic Development Directorate under the Administrative Arrangements 2014 (No.1), as well as a reduction in Commonwealth funding and some one–off expenditure in 2013–14. In 2015–16 the budgeted expenditure and net cost of services are anticipated to decrease, mainly due to one off funding for the implementation of the NDIS and then remain relatively stable in the forward estimates. The full impact of the NDIS is yet to be reflected in the budgeted expenditure and net cost of services in the forwardestimates below.
4 Community Services Directorate—Annual Report 2013–14 SECTION A 1 5 2016–17 Forward Estimate Employee Expenses Supplies and Services Depreciation & Amortisation Grants and Purchased Services Net Cost of Services was expended on service delivery 2015–16 Forward Estimate 42% . . This is reflective of the nature of the Directorate’s . This is reflective of the nature of the Directorate’s $220 million Expenditure 3% 16% ($111 million) Budget (39 per cent) 2014–15 Own Source Revenue of total expenditure or approximately and employee expenses Actual 2013–14 , or through Directorate services 87 per cent Year Ended 30 June 2014 Management Discussion and Analysis for the Community Services Directorate for the Financial Year 0 (42 per cent) and programs. A.1 80 60 40 20
260 240 220 200 180 160 140 120 100
Components of Expenditure $m 39% Graph 2 below indicates that the largest components of expenditure in 2013–14 relate to grants and purchasedGraph 2 below indicates that the largest components services services are delivered through as combination of purchasing where business as a service delivery agency, provided directly to the community through Directorate and those arrangements from the non-government sector, staffing Graph 2—Components of Expenditure Expenditure 1. In 2013–14 grants or services purchased from non–government and external providers either through to the ACT community, ($109 million) Graph 1—Net Cost of Services Graph 1—Net 2. Comparison to Revised Budget Total expenditure of $259.9 million was $3.1 million or 1 per cent higher than the revised 2013–14 Budget of $256.8 million. The higher expenditure predominantly relates to: • increased costs associated with the provision emergency services to high and complex needs clients across disability services • the recognition of prior year costs for information technology related expenses • a significant increase in the workers’ compensation premium • staff engaged for strategic projects These issues place significant pressures on the ongoing provision of the delivery of human services to the ACT community and have led to a net overspend across the categories of Employee Expenses, Supplies and Services and Grants and Purchased Services.
3. Future Trends The Directorate’s expenditure is budgeted to decrease in 2014–15 by $13 million when compared to the 2013–14 revised budget. This is mainly due to the transfer of arts ACT to the Chief Minister, Treasury and Economic Development Directorate under the Administrative Arrangements 2014 (No.1), as well as a reduction in Commonwealth funding and some one-off expenditure in 2013–14. This is partially offset by funding for initiatives from the 2014–15 budget process, as well as wage and other cost increases. In 2015–16 the budgeted expenditure is anticipated to decrease, mainly due to one off costs for the implementation of the NDIS and then remain relatively stable in the forward estimates. The full impact of the NDIS is yet to be reflected in the budgeted expenditure in the forward estimates.
Total Own Source Revenue
1. Components of Own Source Revenue Graph 3 below indicates that for the financial year ended 30 June 2014, the Directorate received the majority of own source revenue from other revenue (53 per cent) and user charges (33 per cent). Other Revenue in 2013–14 mainly related to grants from the Commonwealth for specific programs, the recovery of unspent program monies and recoveries of prior years workers’ compensation insurance claims. Graph 3—Components of Own Source Revenue
6%
8% 53%
User Charges Resources Free of Charge 33% Gains Other Revenue
6 Community Services Directorate—Annual Report 2013–14 SECTION A 1 7 of its assets ($0.5 million) higher than thehigher than per cent 94 ($1.6 million) $5.3 million higher than the 2013–14 Budget. , or due to: Cash Receivables Other Current & Non-Current Assets Property, Plant & Equipment Capital Works in Progress $5.2 million ($1 million) $11.3 million 94% , which is including capital works that are in the process of being including capital works that are in the process youth centres. $292 million 95 per cent budgeted levels. ($0.4 million) , as well as the settlement of prior year workers’ compensation claims and other of prior year workers’ compensation claims , as well as the settlement ($1.1 million)
($0.2 million) ($0.5 million) current receivables. Year Ended 30 June 2014 Management Discussion and Analysis for the Community Services Directorate for the Financial Year 1% A.1 1% revenues Disability Insurance Scheme Development Grants as part of the National funding received for Sector Safety Directorate relating to advice on provided by the Justice and Community higher than expected services matters children and family services funding received from the Commonwealth for the Community Energy Efficiency Program Energy Efficiency for the Community from the Commonwealth funding received as purchased program monies such recovery of unspent mainly relating to the prior year expenditure, the return of services and grants recoveries arts fund and arts infrastructure projects funding received for the hubs, and a variety of other program funding than budgeted rent from tenants in community a combination of higher Comparison to Budget Components of Total Assets Components of Total Future Trends Comparison to Revised Budget Comparison 1% 3% programs, payment to current creditors and salary increases under the new Enterprise Agreement. There was also anprograms, payment to current creditors and salary increases under the new Enterprise Agreement. increase in 2. The total asset position as at 30 June 2014 is advance for a number ofThis can mainly be attributed to cash balances held at year end for revenues received in variety of community facilities, arts facilities and variety of community facilities, arts facilities and Assets as at 30 June 2014 Graph 4—Total Total Assets Total 1. year ended 30 June 2014, the Directorate held Graph 4 below indicates that for the financial up to Plant and Equipment, and in Property, asset base represents the responsibility the Directorate holds for finalised. This substantial proportion of the total a The Directorate’s total own source revenues for 2014–15 and into the forward estimates is anticipated to remain stable total own source revenues The Directorate’s and relatively similar the revised 2013–14 Directorate Financial Position • • 3. • • • • 2. 2014 was year ending 30 June revenue for the Non-appropriated budget is mainly variance against Budget. This favourable revised 2013–14 3. Liquidity As ACT Government Directorates have predictable and reliable income sources from appropriations, Directorates can pay short-term liabilities from the next year’s appropriations, rather than needing to accumulate funds at year-end. The Directorate manages its liquidity risk through forecasting appropriation drawdown requirements to enable payment of anticipated liabilities. The Directorate has an ageing workforce with significant levels of accumulated and unpaid leave. As staff resign or retire and these liabilities fall due, the Directorate has been able to meet these obligations from current levels of appropriation. With anticipated higher levels of staff retiring in coming years, it is possible that in the future, the Directorate may need additional appropriation from the ACT Government to be able to meet payment of these liabilities.
Total Liabilities
Graph 5 below indicates that the majority of the Directorate’s liabilities arise from employee related benefits (59 per cent) as well as the amounts payable to creditors (20 per cent). Graph 5—Total Liabilities as at 30 June 2014
6% 59%
20%
Payables Finance Leases Employee Benefits Other Liabilities
15%
The Directorate’s liabilities for the year ended 30 June 2014 of $45.9 million are $9.1 million higher than the 2013–14 Budget. This is mainly due to the timing of payment cycles, which resulted in a higher amount owing to creditors ($2.7 million); an increase in employee benefits($2.5 million) and revenues received in advance for the National Disability Insurance Scheme sector development and various other programs ($4.1 million). Territorial Statement of Income and Expenses
The Directorate administers concessions and community service obligation payments on behalf of the Territory. As part of this role, the Directorate receives income, mainly from the ACT Government, to meet these payments which are reported as ‘Payment for Expenses on Behalf of the Territory’ and ‘Community Service Obligations’ in the Territorial financial statements. Graph 6 below indicates that 47 per cent of income and expenses relate to Payments on behalf of the Territory (such as rates, motor vehicle registrations and transport) and 53 per cent relates to costs associated with Community Services Obligations (such as electricity, gas, water, sewerage and the taxi subsidy scheme).
8 Community Services Directorate—Annual Report 2013–14 SECTION A 1 9 $m 250.48 256.82 Budget Revised
(5) $m (2.36) (2.40) Budget welfare funerals. lower than the Adjustments (4) $m $2.4 million 18 2.80 2.80 , or Section Payment for Expenses on Payment for Expenses Behalf of the Territory Community Service Obligation (3) $m 16 0.08 0.08 53% Section $46.7 million (2) $m 14 1.40 1.40 Section (1) $m 13 1.06 1.55 Section $m 247.50 253.39 Budget Original cash received through a supplementary appropriation for payment of accrued invoices from 2012–13. cash received through a supplementary appropriation Year Ended 30 June 2014 Management Discussion and Analysis for the Community Services Directorate for the Financial Year A.1 $0.084m—Rollover—National Disability Services Specific Purpose Payments Advance to meet costs for outputs $2.800m—Treasurer’s ($2.184m)—Revised Commonwealth Grants—National Disability Services Specific Purpose Payments ($0.100m)—Revised Funding arrangements for the Micro Credit Program Sheds—expenses are lower than income due to non cash depreciation ($0.060m)—Revised Funding Profile—More Men’s Directorate and Economic Development Treasury Fund to the Chief Minister, Carbon Neutral ($0.013m)—Transfer- $1.310m—Revised Wages Parameters—expenses are higher than income due to non cash employee items $1.310m—Revised Wages ($0.255m)—Revised Superannuation Parameters appropriation to meet costs for outputs Territorial of funding from $1.400m—Transfer 47% Total Income Total Expenses Total (3) (4) (5) (1) (2) Table 2—Reconciliation of Controlled Original to Revised Budget for 2013–14 Table Total territorial expenditure for the year ending 30 June 2014 was Total reconciliation of original to revised budget). The revised budget includedrevised 2013–14 Budget (see table 3 for a $3.25 million in response to changes in demand for services by the ACT community. Payments for concessions fluctuate annually in the number of eligible concession holders; an increase in the utility andIn 2013–14 there was a 4 per cent increase a general increase in taxi fares; and an increase in energy concession of approximately 4 per cent, Comparison to Revised Budget Graph 6—Territorial Income and Expenses Income Graph 6—Territorial Table 3—Reconciliation of Territorial Original to Revised Budget for 2013–14
Original Section Section Section Budget Revised Budget 13(1) 14(2) 16(3) Adjustments(4) Budget $m $m $m $m $m $m
Total Income 42.85 7.63 (1.40) 0.51 0.06 49.65
Total Expenses 42.85 7.63 (1.40) 0.51 0.06 49.09
(1) $7.478m—ACT Concession Program Funding $0.150m—Transfer Transport for Canberra Gold Card Funding from Territory and Municipal Services Directorate (2) $1.400m—Transfer of funding to Controlled appropriation to meet costs for outputs (3) $0.494m—Rollover—Certain Concessions for Pensioners and Senior Card Holders National Partnership Agreement $0.014m—Rollover—National Reciprocal Transport Concessions National Partnership Agreement (4) $0.063m—Revised Commonwealth Grants for Concessions Programs
Table 4—Comparison of Controlled Net Cost of Services to Revised Budget 2013–14
Original Revised Variance Budget Adjustments Budget(1) Less Actual Description $’000 $’000 $’000 $’000 $’000 %
Expenditure
Employee & Superannuation 91,813 5,748 97,561 101,427 (3,866) (4)
Supplies & Services 39,269 (73) 39,196 42,178 (2,982) (8)
Depreciation & Amortisation 6,958 (42) 6,916 7,190 (274) (4)
Grants & Purchased Services 115,270 (2,200) 113,070 108,616 4,454 4
Other Expenses 78 - 78 539 (461) (591)
Total Expenditure 253,388 3,433 256,821 259,950 (3,129) (1)
Own Source Revenue
User Charges 2,846 (100) 2,746 3,746 1,100 36
Resources Free of Charge 460 - 460 881 421 92
Gains 1,236 - 1,236 672 (564) (46)
Other Revenue 1,526 - 1,526 5,969 4,442 291
Total Own Source Revenue 6,068 (100) 5,968 11,268 5,300 89
Total Net Cost of Services 247,318 3,533 250,851 248,682 2,171 1
(1) See table 2 for a reconciliation of the Original 2013–14 to the Revised Budget
10 Community Services Directorate—Annual Report 2013–14 SECTION A 2 11 Audited Financial Report Audited Financial Report A.2 Community Services DirectorateCommunity Services FOR THE YEAR ENDED 30 June 2014 FOR THE YEAR ENDED CONTROLLED FINANCIAL STATEMENTS STATEMENTS CONTROLLED FINANCIAL Audited Financial Report Financial Audited A.2 12 Community Services Directorate—Annual Report 2013–14 SECTION A 2 13 Audited Financial Report Audited Financial Report A.2 14 Community Services Directorate—Annual Report 2013–14 SECTION A 2 15 Audited Financial Report Audited Financial Report A.2 Community Services Directorate Operating Statement For the Year Ended 30 June 2014
Original Note Actual Budget Actual No. 2014 2014 2013 $'000 $'000 $'000 Income Revenue Government Payment for Outputs 4 243,185 241,428 226,713 User Charges - ACT Government 5 767 - 360 User Charges - Non-ACT Government 5 2,979 2,846 3,096 Interest 6 1 26 1 Resources Received Free of Charge 7 881 460 803 Other Revenue 8 5,968 1,500 4,393 Total Revenue 253,781 246,260 235,366 Gains Other Gains 9 672 1,236 1,308 Total Gains 672 1,236 1,308 Total Income 254,453 247,496 236,674
Expenses Employee Expenses 10 89,380 79,397 87,491 Superannuation Expenses 11 12,047 12,416 11,677 Supplies and Services 12 41,688 39,180 39,136 Depreciation and Amortisation 13 7,190 6,958 7,403 Grants and Purchased Services 14 108,616 115,270 99,676 Borrowing Costs 15 490 89 422 Other Expenses 16 539 78 254 Asset Transfers 17 - - 229 Total Expenses 259,950 253,388 246,288 Operating (Deficit) (5,497) (5,892) (9,614)
Other Comprehensive Income Items that will not be reclassified subsequently to profit or loss Net Effect of a Correction of an Error - 5 - (Decrease)/Increase in the Asset Revaluation Surplus 33 (1,053) 49 4,184 Total Other Comprehensive (Deficit)/Income (1,053) 54 4,184
Total Comprehensive (Deficit) (6,550) (5,838) (5,430)
The above Operating Statement should be read in conjunction with the accompanying notes.
16 Community Services Directorate—Annual Report 2013–14 SECTION A 2 17 -
36 92
120 864 417 407 2013 $'000 1,403 1,181 6,787 9,437 1,557 1,997 5,364 3,825 2,750 9,781 1,225 Actual 22,401 34,624 56,838 39,988 282,065 185,239 242,077 275,278 264,560 242,077
-
Audited Financial Report Audited Financial Report 14
778 130 308 199 134 884
2014 $'000 A.2 5,611 1,057 2,145 1,753 4,955 2,999 2,149 6,727 1,104
Budget 22,886 31,803 63,134 15,613 36,758
Original 286,898 187,006 250,140 281,287 264,776 250,140
- - 24 206 252 2014 $'000 4,834 1,636 1,807 1,487 5,136 7,732 2,868 1,065 2,164 3,485 9,405 1,111 Actual 11,689 25,416 40,766 55,785 45,902 292,103 190,416 246,201 280,414 274,513 246,201
32 29 30 31 32 33 21 22 23 26 27 22 24 25 26 28 29 30 31 No. Note Balance Sheet As at 30 June 2014 As Community Services Directorate Community Current LiabilitiesCurrent Total Assets Total Equity Accumulated Funds Accumulated Asset Revaluation Surplus EquityTotal Other Liabilities Liabilities Total Non-Current Other Liabilities LiabilitiesTotal Current Finance Leases Benefits Employee Other Provisions Payables Finance Leases Benefits Employee Other Provisions Receivables PlantProperty, andEquipment Intangible Assets Capital Works in Progress Assets Total Non-Current Receivables Assets Held For Sale Capital Works in Progress Other Assets Assets Total Current Current Assets Current Cash and Cash Equivalents Non-Current LiabilitiesNon-Current Non-Current Assets Non-Current LiabilitiesTotal Net Assets The above Balance Sheet should be read in conjunction with the accompanying notes. the accompanying be read in with conjunction Sheet should Balance The above Community Services Directorate Cash Flow Statement For the Year Ended 30 June 2014
Original Note Actual Budget Actual No. 2014 2014 2013 $'000 $'000 $'000
Cash Flows from Operating Activities Receipts Government Payment for Outputs 243,185 241,428 226,713 User Charges - ACT Government 1,148 - 708 User Charges - Non-ACT Government 2,767 2,846 2,807 Interest Received 1 - 1 Goods and Services Tax Input Tax Credits from the Australian Taxation Office 14,413 14,941 14,547 Goods and Services Tax Collected from Customers 797 678 572 Other 9,905 1,500 3,655 Total Receipts from Operating Activities 272,216 261,393 249,003 Payments Employee 86,138 78,506 86,705 Superannuation 11,806 12,429 11,605 Supplies and Services 38,821 38,736 38,459 Grants and Purchased Services 113,348 114,843 96,399 Borrowing Costs 197 86 213 Goods and Services Tax Paid to Suppliers 15,496 16,144 14,559 Total Payments from Operating Activities 265,806 260,744 247,940 Net Cash Inflows from Operating Activities 39 6,410 649 1,063
Cash Flows from Investing Activities Receipts Proceeds from the Sale of Property, Plant and Equipment 78 - 97 Total Receipts from Investing Activities 78 - 97 Payments Purchase of Property, Plant and Equipment 10,711 14,003 10,013 Loans Provided (Loans Receivable) 1,500 - 1,000 Total Payments from Investing Activities 12,211 14,003 11,013
Net Cash (Outflows) from Investing Activities (12,133) (14,003) (10,916)
18 Community Services Directorate—Annual Report 2013–14 SECTION A 2 19 -
618 894 364 276 2013
$'000 1,190 3,825 2,635 Actual
11,043 11,573 11,937
- - - Audited Financial Report Audited Financial Report 322 672 350 2014 $'000 2,999 2,999 A.2 Budget 13,354 14,026 14,026 Original Original
- - 763 281 2014 $'000 1,044 9,630 3,907 7,732 3,825 Actual 10,674 10,674
21 No. Note Community Services Directorate Services Community For the Year Ended 30 June 2014 30 June Year Ended the For Cash FlowCash - Continued Statement Cash and Cash Equivalents at the End of End at the Equivalents Cash and Cash theReporting Period Statement Flow Cash The above shouldbe read in conjunction notes. the with accompanying Repayment of Lease Repayment Finance Liabilities Activities Financing from Total Payments Inflows Activities Cash Net Financing from Equivalents Cash and Cash Increasein Net Equivalents Cash and atCash theof Beginning thePeriod Reporting Capital InjectionsCapital Receipts of Transferred Balances Cash Activities Financing from Total Receipts Payments Distributions to Government of Borrowings Repayment Cash Flows Activities Cash Financing from Receipts Community Services Directorate Statement of Changes in Equity For the Year Ended 30 June 2014
Asset Accumulated Revaluation Total Funds Surplus Equity Original Note Actual Actual Actual Budget No. 2014 2014 2014 2014 $'000 $'000 $'000 $'000
Balance at 1 July 2013 185,239 56,838 242,077 242,302
Comprehensive Income Net Effect of a Correction of an Error - - - 5 Operating (Deficit) (5,497) - (5,497) (5,892) (Decrease)/Increase in the Asset Revaluation Surplus 33 - (1,053) (1,053) 49 Total Comprehensive (Deficit) (5,497) (1,053) (6,550) (5,838)
Transactions Involving Owners Affecting Accumulated Funds Capital Injections 10,674 - 10,674 14,026 Capital (Distributions) - - - (350) Total Transactions Involving Owners Affecting Accumulated Funds 10,674 - 10,674 13,676
Balance at 30 June 2014 190,416 55,785 246,201 250,140
The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
20 Community Services Directorate—Annual Report 2013–14 SECTION A 2 21 - - 41
364
2013 (350) $'000 (8,522) (9,752) (1,271) Budget 30,993 31,007 Original 263,016 284,271
- - - 364 2013 Total $'000 4,184 Actual Equity (9,614) (5,430) 11,573 Audited Financial Report Audited Financial Report (23,451) (35,388) 270,958 242,077
A.2
------2013 $'000 Asset Asset 4,184 4,184 Actual 63,156 56,838 Surplus (10,502) Revaluation
- - -
364
2013 $'000 Funds Actual (9,614) (9,614)
11,573 10,502
(23,451) (35,388)
185,239 207,802
Accumulated Accumulated
35 35 33 33 No. Note Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Ended Year the For Statement of Changes in Equity - Continued Equity in Changes of Statement The above Statement of Changes in Equity should be read in conjunction with the accompanying notes. theaccompanying The shouldin conjunctionwith above read be Statement of in Equity Changes Net AssetsNet transferredout as part of an Administrative Restructure Owners Affecting Involving Transactions Total Funds Accumulated 2013 at 30 June Balance Transactions Involving Owners Affecting Owners Affecting Involving Transactions Funds Accumulated InjectionsCapital (Distributions)Capital AssetsNet transferredin as part of an Administrative Restructure Comprehensive Income Comprehensive EffectNet of a Correctionof Error an Operating (Deficit) Increase in theAsset RevaluationSurplus (Deficit)/Surplus Comprehensive Total Transfer to/(from) Reserves Balance at 1 July 2012 at 1 July Balance Community Services Directorate Summary of Controlled Output Classes For the Year Ended 30 June 2014
Output Output Output Output Class 1 Class 2 Class 3 Class 4 Total $'000 $'000 $'000 $'000 $'000 2014 Total Income 112,178 24,803 35,951 81,520 254,453 Total Expenses (113,180) (25,560) (37,949) (83,261) (259,950) Operating (Deficit) (1,002) (757) (1,998) (1,741) (5,497) 2013 Total Income 101,097 20,109 32,652 82,816 236,674 Total Expenses (105,977) (22,024) (36,812) (81,475) (246,288) Operating (Deficit)/Surplus (4,880) (1,915) (4,160) 1,341 (9,614)
22 Community Services Directorate—Annual Report 2013–14 SECTION A 2 23 1
27 27
birth 159 315 277 879 115 109 meet 2013 $'000 needs 2,238 5,634
Actual (4,880)
to 98,080 41,171 18,180 39,889
101,097 101,070 105,977
from consumer
intellectual, development (i.e. in - - - -
well-being Audited Financial Report Audited Financial Report providers 26 50 40 based,
142 722
2014 (760) $'000 A.2 1,148 5,558
physical, and 35,862 16,095 52,286 Budget
Original Original delays 108,437 109,803 109,803 110,563
disabilities service care with with with community 1
11 11
respite 154 229 357 831 105 124
2014 $'000 2,193 5,793 Actual adults (1,002) children
42,774 16,697 46,856 quality
109,233 112,178 112,167 113,180 assistance
for and support, non-government high and of and and people services support, access young provision and therapy government of the - children, Community Services DirectorateCommunity For theEnded Year 30 June 2014 community for through counselling Policy provision and the support, and - services eight, including age to Services Services Operating StatementOutput for Services Class and Therapy 1 - Disability disability years), birth accommodation 65 Operating (Deficit) focused Income Revenue Government for Payment Outputs Therapy from communication and other functional disabilities. Description Disability of people with moderate to severe disabilities. to Resources Received Free of Charge Total Income the Government ACT - Charges User User Charges - Non-ACT Government Non-ACT - Charges User Interest Other Revenue Other Total Revenue Total Gains Expenses Expenses Employee Gains Gains Other Superannuation Expenses Superannuation Supplies and Services and Supplies Depreciation and Amortisation Grants and Purchased Services and Purchased Grants Borrowing Costs Costs Borrowing Other Expenses Other Total Expenses Community Services Directorate Operating Statement for Output Class 2 - Early Intervention Services For the Year Ended 30 June 2014
Description
Early Intervention Services - the provision of an early intervention and prevention services, with a focus on children pre-birth to age eight and their families. Early intervention and prevention services are provided through a universal platform with targeted services for vulnerable families. Services provided include parenting information available on-line and through parenting tip sheets, sustained home visiting, parenting advice and support services, specialist clinical services, community development and education. Services are delivered in partnership with other agencies, local community organisations and service providers.
Original Actual Budget Actual 2014 2014 2013 $'000 $'000 $'000 Income Revenue Government Payment for Outputs 24,009 23,834 19,646 User Charges - ACT Government 287 - 35 User Charges - Non-ACT Government 99 - 23 Resources Received Free of Charge 14 - 8 Other Revenue 336 316 381 Total Revenue 24,745 24,150 20,093
Gains Other Gains 58 - 16 Total Gains 58 - 16 Total Income 24,803 24,150 20,109
Expenses Employee Expenses 7,770 7,601 6,129 Superannuation Expenses 1,154 1,006 882 Supplies and Services 3,658 4,015 2,527 Depreciation and Amortisation 381 695 972 Grants and Purchased Services 12,240 12,095 11,456 Borrowing Costs 117 15 57 Other Expenses 240 28 1 Total Expenses 25,560 25,455 22,024 Operating (Deficit) (757) (1,305) (1,915)
24 Community Services Directorate—Annual Report 2013–14 SECTION A 2 25
32
33 43 arts and 103 229 841 722 build 2013 $'000 4,336 7,473 6,386 1,210 1,210 2,297 Actual (4,160) through of 36,812 17,412 32,652 31,442 28,347 activities
and arts outcomes - - - 1 Audited Financial Report Audited Financial Report 12 the 392 811 2014 $'000 A.2 to 3,668 9,139 5,703 1,236 1,236 1,078 (2,470) 36,078 17,175 33,608 32,372 Budget 30,471 Original development sustainability
participation, economic the access - and support 97 27 and 22 26 566 566 2014 $'000 and 4,586 8,139 1,026 6,400 2,843 2,300 Actual (1,998) 37,949 17,674 35,951 35,385 30,194 in social
to relations community strengthening of participation contribute variety to community a diversity, of arts and foster community for Community Services Directorate Community For the Year Ended 30 June 2014 provision the capacity - excellence encourage the - engagement, and artistic Relations Operating Statement for Output Class 3 - Community ParticipationOperating Class Statement Output for 3 - Community strengthen Engagement Asset Transfers ExpensesTotal Operating (Deficit) Other Expenses Other Grants and Purchased Services Costs Borrowing Depreciation and Amortisation Supplies and Services Supplies Superannuation Expenses Superannuation Total IncomeTotal Expenses Expenses Employee Total GainsTotal supporting organisations fostering artistic innovation and thinking. creative Total Revenue Total Gains Other Gains community capability, including improved access to services. Arts Other Revenue Other Resources FreeReceived of Charge that Income Revenue Government Payment forOutputs User Charges - ACT Government User Charges - Non-ACT Government Description Community Community Services Directorate Operating Statement for Output Class 4 - Children Youth and Family Services For the Year Ended 30 June 2014
Description Youth Services - the provision of support services to young people at risk, and supervision of young offenders. Care and Protection Services - the provision of care and protection services for children and young people, promote their safety within the family unit and, where a child is at risk and cannot remain within the family home, support the child in out-of-home care.
Original Actual Budget Actual 2014 2014 2013 $'000 $'000 $'000 Income Revenue Government Payment for Outputs 79,748 78,686 80,640 User Charges - ACT Government 226 - 123 User Charges - Non-ACT Government 223 620 461 Resources Received Free of Charge 691 323 485 Other Revenue 596 306 1,052 Total Revenue 81,484 79,935 82,761
Gains Other Gains 36 - 55 Total Gains 36 - 55 Total Income 81,520 79,935 82,816
Expenses Employee Expenses 32,436 30,231 33,806 Superannuation Expenses 4,074 5,460 4,319 Supplies and Services 13,194 9,931 10,971 Depreciation and Amortisation 1,392 1,873 1,215 Grants and Purchased Services 31,846 33,701 30,919 Borrowing Costs 241 33 218 Other Expenses 78 50 27 Asset Transfers - 13 - Total Expenses 83,261 81,292 81,475 Operating (Deficit) (1,741) (1,357) 1,341
26 Community Services Directorate—Annual Report 2013–14 SECTION A 2 27 in of the also cost This 2013 $'000 under (ATSI) Centre Drawn Design 11,573 Papers. projects financial Forward Advance 226,713 238,286 Negotiate Childhood Workshop number Boundless Feasibility, year. Arts reduction addition a to this and variance a the the In Appropriation Centre increase Budget for Early Hub Islander
operational
to Fitter's for The the ($2.184m), Audited Financial Report Audited Financial Report Holt Treasurer's Arts during in the wages Strait other Feasibility completed Seniors A.2 2014 Australians relates $'000 the Facilities. for facility Tuggeranong Drawn ($2.029m) 10,674 and
to 243,185 253,859
Visual Hub pursued. meet Arts Torres loan Agreement largely ($0.340m), funds to Statement Directorate (FMA) Appropriation financially Canberra to Aboriginal the salaries being
relates Facilities, other Hub or the of Flow Kingston for the 1996 not by Community 2013-14 and funding Aboriginal is relates Youth largely 2014 in Helping Partnership Act Total $'000 Cash meet
17,555 Multi-Arts
247,009 264,564 and Creek physically to the received Drawn ($1.500m) in Drawn funding project, Replacement Appropriated additional (CHANCES), Services been Glassworks House
the Community Appropriated Management not of appear ($1.310m) Community Advance scoping 2014 program Disability services, Gorman $'000 that Total have for appropriation Woden/Weston Canberra ($0.150m), Appropriation Appropriation 14,026 Budget Original 241,428 255,454 of Financial 2, purpose
that and and and and Hub Maintenance, the National (CHYPS) Success amounts disability Treasurer's program appropriation of Community Services Directorate Services Community (i) (ii) For the Year Ended 30 JuneFor 30 2014 the Ended Year Stage No. ($1.310m), amount Note Arts and the original Budget the projects for Controlled Statement of Appropriation the and 16B for Hub total ($0.427m) the for System Centre Upgrade Visual from Appropriated Appropriated shows as the Repairs Original Art Music section demand is for supplementary the Total Scheme 2014-15 Total People column is inclusive of all appropriation variations occurring after the Original Budget. occurring after Original the variations appropriation of column all inclusive is Capital drawn Employment funding column under Kingston Ainslie and into Drawn Arts to the Commonwealth 2014-15 Belconnen additional being Young over The between between between the Budget received Public for into not ($1.4m) and rollovers Leading rolled including from ($0.200m), over including; variance variance variance Appropriation Original Capital Injections Capital Injections Government for Outputs Payment (GPO) Government for Outputs Payment (GPO) Centre ($0.401m), includes year Design ($0.297m).Design ($3.058m) projects pressures rolled Improvements, funding (ii) The Canberra All-Abilities Playground. Canberra All-Abilities Drawn' between and 'Appropriation Variances 'TotalAppropriated' (i) The ($2.800m) Agreement. Bargaining Enterprise new the (ii) from appropriation undisbursed to relates Total Appropriated and Budget Original the The between variance 2012-13 The Appropriated Total The betweenVariances 'OriginalBudget' and 'TotalAppropriated' (i) The The above Controlled Statement of Appropriation should be read in conjunction with the accompanying notes. accompanying the with conjunction in read be should Statement of Appropriation Controlled The above Column Heading Explanation Statement of Directorate. statements, the Cash Flow amount financial the these appears in in Directorate Controlled forGovernment Outputs Payment Injections Capital Total Controlled Appropriation Choices Children for funding More Men's Sheds. feasibility and program,Scholarship Body, ATSI Elected The Statement of Directorate. statements, This the Cash Flow financial the these amount in in appears also
Community Services Directorate Controlled Note Index of the Financial Statements For the Year Ended 30 June 2014
Note 1 Objectives of the Community Services Directorate Note 2 Summary of Significant Accounting Policies Note 3 Changes in Accounting Estimates, Accounting Policy and Correction of a Prior Period Error
Income Notes Note 4 Government Payment for Outputs Note 5 User Charges for Goods and Services Note 6 Interest Note 7 Resources Received Free of Charge Note 8 Other Revenue Note 9 Other Gains
Expense Notes Note 10 Employee Expenses Note 11 Superannuation Expenses Note 12 Supplies and Services Note 13 Depreciation and Amortisation Note 14 Grants and Purchased Services Note 15 Borrowing Costs Note 16 Other Expenses Note 17 Asset Transfers Note 18 Waivers, Impairment Losses and Write-Offs Note 19 Act of Grace Payments Note 20 Auditor’s Remuneration
Asset Notes Note 21 Cash and Cash Equivalents Note 22 Receivables Note 23 Assets Held for Sale Note 24 Property, Plant and Equipment Note 25 Intangible Assets Note 26 Capital Works in Progress Note 27 Other Assets
Liability Notes Note 28 Payables Note 29 Finance Leases Note 30 Employee Benefits Note 31 Other Provisions Note 32 Other Liabilities
28 Community Services Directorate—Annual Report 2013–14 SECTION A 2 29
Audited Financial Report Audited Financial Report
A.2
and Contingent Assets
Community Services Directorate Ended 30 June 2014 Year Ended 30 For the Disaggregated Disclosure of Assets and Liabilities Disaggregated Disclosure Financial Instruments Commitments Contingent Liabilities Cash Flow Reconciliation after Balance Date Events Occurring Equity Arrangements Restructure of Administrative Notes Other Equity Notes
6 7 3 4 5 38 39 ontinue d - C Statements Note Index of the Financial Controlled Note 3 Note 3 Note Note Note 40 Note 3 Note 3 Note 3
Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 1. OBJECTIVES OF THE COMMUNITY SERVICES DIRECTORATE
Operations and Principal Activities
The work of the Community Services Directorate (the Directorate) is shaped by whole of government priorities which promote the participation and wellbeing of the Canberra community. The focus and responsibility of the Directorate is broad and includes a range of policy and programs which deliver essential services to individuals, their families and the ACT community more broadly. Services are targeted to people with a disability, children and young people, families, carers, women, Aboriginal and Torres Strait Islander peoples, and people who are ageing. Programs include multicultural affairs, volunteering, community services and facilities, concessions, therapy services, and arts and culture.
The Directorate is committed to recognising the stage of life and circumstances of its clients and to facilitating an outcome that is focused on their individual needs. This is reflected in the Directorate’s Strategic Plan which articulates participation as the central driver of its work, and is supported by five goals: • a positive start - individuals and families receive services and support when they are needed; • support to grow and develop - individuals and families have the skills, support and information to join in; • a productive life - people of Canberra are valued contributors to our community; • a connected community - people of Canberra come together to build a vibrant, resilient and connected community; and • a leading organisation - leading in the way we work for the people of Canberra.
Participation, and its elements of engaging, learning, working and having a voice, is about ways to achieve better outcomes for everyone in the ACT. Central to this approach is a commitment to value and to build the cultural and social capital in the ACT, and to support and engage people who are the most marginalised and vulnerable in our community.
30 Community Services Directorate—Annual Report 2013–14 SECTION A 2
31
in The and annual , works the asset the during the
Audited Financial Report Audited Financial Report A.2 government cash government
land improvements measured at fair value
issued under the Act, requires issued under the
been prepared to comply with been prepared to comply with events when they occur.
and liabilities ($40.8m) exceed its current with: have
with the whole–of–
Policies. (FMA) requires the preparation of (FMA) requires correctional facility, assets, which were olicies applicable to the Directorate during the year and its financial position at the during the year and its financial takes into account the characteristics of characteristics the account into takes ate’s current been prepared using the accrual basis of accounting, been prepared using the accrual
. However, this is not considered a liquidity risk as its have Community Services Directorate 30 June 2014 Year Ended 30 June For the and heritage participants would take those characteristics into account when participants would take those characteristics into account when
statements SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Statements Part of the Financial and Forming Notes to liability, the Directorate the liability, Accepted Accounting Principles’ as required by the FMA. The financial Accepted Accounting Principles’ ; and Australian Accounting Standards ACT Accounting and Disclosure such other statements as are necessary to fairly reflect the financial such other statements as are operations of the agency end of the year. an Operating Statement for the year; an Operating Statement a Balance Sheet at the end of the year; a Balance Sheet tatement of Changes in Equity for the year; a Statement of Changes in Equity for a Cash Flow Statement for the year; a summary of the significant accounting policies adopted for the year; a summary of the significant accounting a Statement of Appropriation for the year; a Statement of Appropriation for an Operating Statement for each class of output for the year; an Operating Statement for each general-purpose financial statements and community Basis of Accounting Financial Management Act 1996 financial ity in an orderly transaction between market participants at the measurement measurement the at participants market between transaction orderly an in ity (i) (ii)
(i) (ii) (iii) (iv) (vii) (vi) (v) (viii) The These management regime which requires excess cash balances to be held centrally rather management regime which requires excess cash balances to be pricing the asset or liability at measurement date. Fair value is the price that would be received to sell an asset or paid to transfer a Fair value is the price that would be received to sell an asset liabil or asset an or liability if market As at 30 June 2014, the Director assets ($11.7m) by $29.1m is consistent This basis. cash–needs than within individual agency bank accounts. , convention, except for land, buildings of art accordance with the (re)valuation p reporting period. which recognises the effects of transactions which recognises the effects of ‘Generally statements have been prepared in accordance The statements to include: an agency’s financial (a) . for ACT Governmentagencies financial statements Financial ManagementThe FMA and the Guidelines NOTE 2. date. Fair value is measured using the market approach, the cost approach or the date. Fair value is measured using the market approach, the of value fair the estimating In appropriate. as techniques valuation approach income cash requirements are funded through appropriation from the ACT Government on a cash requirements are funded through appropriation from the ACT financial statements have also been prepared according to the historical cost historical the to according prepared been also have statements financial Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(a) Basis of Accounting - continued
The above approach to fair value measurement does not apply to leasing transactions within the scope of Australian Accounting Standard AASB 117 Leases or measurements that have some similarities to fair value but are not fair value, such as value in use in AASB 136 Impairment of Assets.
For disclosure purposes fair value measurements are categorised into Level 1, 2 or 3 based on the extent to which the inputs to the valuation techniques are observable and the significance of the inputs to the fair value measurement in its entirety. The Fair Value Hierarchy is made of the following three levels:
• Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities that the agency can access at the measurement date; • Level 2 – inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly; and • Level 3 – inputs for the asset or liability that are not based on observable market data (unobservable inputs) that are unobservable for particular assets or liabilities.
These financial statements are presented in Australian dollars, which is the Directorate’s functional currency.
The Directorate is an individual reporting entity.
(b) Controlled and Territorial Items
The Directorate produces Controlled and Territorial financial statements. The Controlled financial statements include income, expenses, assets and liabilities over which the Directorate has control. The Territorial financial statements include income, expenses, assets and liabilities that the Directorate administers on behalf of the ACT Government, but does not control.
The purpose of the distinction between Controlled and Territorial is to enable an assessment of the Directorate’s performance against the decisions it has made in relation to the resources it controls, while maintaining accountability for all resources under its responsibility.
The basis of accounting described in Note 2 (a) above applies to both Controlled and Territorial financial statements except where specified otherwise.
32 Community Services Directorate—Annual Report 2013–14 SECTION A 2
33
is and Financial Directorate statements Audited Financial Report Audited Financial Report are the original the are A.2
ceived or receivable in receivable or ceived
criteria must also be met has been presented in the statements
, which aligns to information to aligns which , and the revenue can be reliablybe can revenue the and Papers , except where an Australian Accounting , except where an Australian Accounting Directorate in the financial the in have been rounded to the nearest thous have been rounded to the nearest ication of items in the financial ication of items in the financial
dget information for 2013-14
" represents zero amounts or amounts rounded down to " represents zero amounts or Community Services Directorate 30 June 2014 Year Ended 30 June For the , the nature, amount and reason for the reclassification occurred, the nature, amount and reason that appear in the Budget the in appear that has
Appropriation Act 2013-2014. information has been disclosed in respect of the previous period for period previous the of respect in disclosed been has information Statements Part of the Financial and Forming Notes to SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES numbers Budget statements. Revenue Recognition Rounding Comparative Figures The Reporting Period The Reporting gains control over the funding. Control over appropriated funds is obtained upon the gains control over the funding. Control over appropriated funds receipt of cash. that the economic benefits will flow to the to flow will benefits economic the that Management Act 1996, bu Where the presentation or classif zero. (f) re consideration the of value fair the at recognised is Revenue measured. In addition the following specific recognition before revenue is recognised: Budget Figures as required by the with the Budget Papers, To facilitate a comparison statements amounts reported in the financial information to be disclosed. Standard does not require comparative have been reclassified where practical. Where amended, the comparative amounts a reclassification is provided. (e) Government Payment for Outputs when the Government Payment for Outputs are recognised as revenues financial numbers budget included in the Prior Year Comparatives Comparative All amounts in the financial statements (d) dollars ($’000). Use of "- These financial statements state the financial performance, changes in equitystatements state the financial These financial and the 30 June 2014 together with Directorate for the year ended cash flows of the 2014. of the Directorate as at 30 June financial position NOTE 2. (c) the Operating Statement. All revenue is recognised to the extent that it is probable Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued
(f) Revenue Recognition - continued
Payment for Expenses on Behalf of the Territory The Payment for Expenses on behalf of the Territory is recognised on an accrual basis. Due to the nature of territorial accounting, the Statement of Assets and Liabilities on Behalf of the Territory includes (as applicable) liabilities to, and receivables from, the Territory Banking Account.
Rendering of Services Revenue from the rendering of services is recognised when the stage of completion of the transaction at the reporting date can be measured reliably and the costs of rendering the service can be measured reliably.
Interest Interest revenue is recognised using the effective interest method.
Revenue Received in Advance Revenue received in advance is recognised as a liability if there is a present obligation to return the funds received, otherwise all are recorded as revenue.
(g) Resources Received and Provided Free of Charge
Resources received free of charge are recorded as revenue in the Operating Statement at fair value. The revenue is separately disclosed under resources received free of charge. Goods and services received free of charge from ACT Government agencies are recorded as resources received free of charge, whereas goods and services received free of charge from entities external to the ACT Government are recorded as donations. Services that are received free of charge are only recorded in the Operating Statement if they can be reliably measured and would have been purchased if not provided to the Directorate free of charge.
(h) Repairs and Maintenance
The Directorate undertakes repairs and maintenance on property, plant and equipment assets. Where the maintenance leads to an upgrade of the asset and increases the service potential of the existing asset, the cost is capitalised. Maintenance expenses which do not increase the service potential of the asset are expensed.
(i) Borrowing Costs
Borrowing costs are expensed in the period in which they are incurred.
34 Community Services Directorate—Annual Report 2013–14 SECTION A 2
35
are and land
Asset
pected
the liability
reduced to its Audited Financial Report Audited Financial Report asset’s carrying are classified as
A.2 Asset Revaluation Asset also . An asset’s ‘value asset’s An . an balance in the
correctional facility, correctional assets, are recognised as a current in the Balance Sheet current in the Balance - value in use’ in ‘value available – Territorial. its Financial Management Act 1996
relating to these classes of assets. st, where the asset would be replaced if the financial assets that have previously been been previously have that assets financial for the amount by which Waivers, Impairment Losses and Write-offs Waivers, Impairment 8 s of disposal’ and of s ble assets that are not yet available for use are tested and community and heritage Community Services Directorate 30 June 2014 Year Ended 30 June For the
for the relevant class of asset, the difference is expensed in the in expensed is difference the asset, of class relevant the for
intangible assets are also recognised in the Operating Statement Operating the in recognised also are assets intangible assesses at each reporting date whether there is any indication that assesses at each reporting date Asset Revaluation Surplus However, intangi Statements Part of the Financial and Forming Notes to were deprived of it. Non- it. of deprived were SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES attached to them. The carrying amount of the asset is Waivers, Impairment Losses and Write-offs Waivers, Impairment Impairment of Assets -Current Items Current and Non Waivers of Debt Directorate waivers are disclosed at Note 1 waivers are disclosed Operating Statement. Impairment losses for plant and equipment, leasehold Operating Statement. Impairment losses for plant and equipment, an asset may be impaired. Assets are also reviewed for impairment whenever an asset may be impaired. Assets indicate that the carrying amount may not be events or changes in circumstances to be realised within 12 months after the reporting date. Liabilities are classified as to be realised within 12 months date or be settled within 12 months after the reporting to current when they are due buildings, land, for losses, impairment resulting Any and improvements an have not do and cost, at carried are classes asset these as Surplus recoverable amount. improvements, works of art decrease in the Surplus Revaluation the asset’s ‘fair value less cost less value ‘fair asset’s the in use’ is its depreciated replacement co Directorate reporting date. impaired are reviewed for possible reversal of impairment at each recoverable. indicate they might be impaired. more frequently if events or circumstances classification Assets or liabilities which do not fall within the current non-current. (l) The An impairment loss is recognised Where the impairment loss is greater than the the Directorate does not have an unconditional right to defer settlement of the Directorate does not have an date. for at least 12 months after the reporting Note 46 (k) or non are classified as current Assets and liabilities are classified as current where they are ex and in the relevant notes. Assets of NOTE 2. (j) under section 131 of the Debts that are waived annually for impairment regardless of whether there is an indication of impairment, or annually for impairment regardless amount exceeds its recoverable amount. The recoverable amount is the higher of amount exceeds its recoverable expensed during the year in which the right to payment was waived. Further details payment was waived. Further details the year in which the right to expensed during Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(m) Cash and Cash Equivalents
For the purposes of the Cash Flow Statement and the Balance Sheet, cash includes cash at bank and cash on hand. Directorate money held in the Territory Banking Cash Fund is classified as a Cash Equivalent. The Cash Equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
(n) Receivables
Accounts receivable (including trade receivables and other trade receivables) are initially recognised at fair value and are subsequently measured at amortised cost, with any adjustments to the carrying amount being recorded through the Operating Statement.
Trade receivables arise in the normal course of selling goods/services to other ACT Government agencies and to the public. Trade receivables are payable within 28 days after the issue of an invoice or the goods/services have been provided under a contractual arrangement.
Other trade receivables arise outside the normal course of selling goods and services to other ACT Government agencies and to the public. Other trade receivables are payable within 28 days after the issue of an invoice or the goods/services have been provided under a contractual arrangement.
The allowance for impairment losses represents the amount of trade receivables and other trade receivables the Directorate estimates will not be repaid. The allowance for impairment losses is based on objective evidence and a review of overdue balances. The Directorate considers the following is objective evidence of impairment:
(a) becoming aware of financial difficulties of debtors; (b) default payments; or (c) debts more than 90 days overdue.
The amount of the allowance is the difference between the asset’s carrying amount and the present value of the estimated future cash flows, discounted at the original effective interest rate. Cash flows relating to short-term receivables are not discounted if the effect of discounting is immaterial. The amount of the allowance is recognised in the Operating Statement. The allowance for impairment losses are written off against the allowance account when the Directorate ceases action to collect the debt as it considers that it will cost more to recover the debt than the debt is worth.
Receivables that have been renegotiated because they are past due or impaired are accounted for based on the renegotiated terms.
36 Community Services Directorate—Annual Report 2013–14 SECTION A 2
37
). and
cost is cost
Audited Financial Report Audited Financial Report of Administrative A.2 , works of art of works , obligation to remove
Leasehold improvements Leasehold
cost, or minimal cost, cost, cost, or minimal . property, plant and equipment (i.e. depreciated replacement cost ldings is measured using the market the using measured is ldings bui
acquired at no are valued using the cost or revaluation model of model revaluation or cost the using valued ference to the cost of replacing the remaining are are measured at fair value. fair at measured are l cost as part of a Restructuring measured at cost.
Community Services Directorate 30 June 2014 Year Ended 30 June For the assets minima technique. This approach uses prices and other relevant other and prices uses approach This technique. price that would be received to sell an asset or paid to transfer a price that would be received to sell an asset or paid to transfer , land improvements land facility, correctional buildings, land and non-specialised Statements Part of the Financial and Forming Notes to as at the date of acquisition. However,
SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES and heritage held for sale are measured at the lower of the carrying amount and fair value measured at the lower of the carrying held for sale are Measurement of Property, Plant and Equipment after Initial Recognition Assets Held for Sale Acquisition and Recognition of Property, Plant and Equipment
fair value liability in an orderly transaction between market participants at the measurement measurement the at participants market between transaction orderly an in liability less costs to sell. An impairment loss is recognised for any initial or subsequent write subsequent or initial any for recognised is loss impairment An sell. to costs less not sell. Assets held for sale are to fair value less cost to down of the asset
future economic benefits embodied in the asset Fair value is the for value Fair valuation approach or similar assets. information generated by market transactions involving identical and some community Fair value for specialised buildings, leasehold improvements heritage assets is measured by re and plant and equipment are date. a minimum value of $5,000 are capitalised. Property, plant and equipment with (q) equipment and plant Property, Land, valuation. community its acquired at no or transferor’s book valueArrangements is measured at the Property, plant and equipment are initially recorded at cost. Cost includes the Property, plant and equipment and dismantling of cost estimated the and costs attributable directly price, purchase present removing the item (where, upon acquisition there is a the item). Where property, plant and equipment depreciated. (o) for immediate sale in their present sale are assets that are available Assets held for sale is highly probable. condition, and their (p) NOTE 2. Assets
Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(q) Measurement of Property, Plant and Equipment after Initial Recognition - continued
This is the cost approach valuation technique. Depreciated replacement cost is the current replacement cost of an asset less accumulated depreciation calculated on the basis of such cost to reflect the already consumed economic benefits, expired economic benefits or obsolescence of the asset. Current replacement cost is determined by reference on the cost of a substitute asset of comparable utility, the gross project size specifications or the historical cost, adjusted by relevant indices.
For other community and heritage assets, fair value is measured using the market approach valuation technique.
Fair values for some works of art are measured using depreciated replacement cost. For other works of art, fair value is determined using assessment of value in the art market by an accredited art valuer.
Land, buildings, correctional facility, land improvements, works of art and community and heritage assets are revalued every 3 years. However, if at any time the Directorate considers that the carrying amount of an asset materially differs from its fair value then the asset will be revalued regardless of when the last valuation took place. Any accumulated depreciation relating to buildings, correctional facility, land improvements, works of art and community and heritage assets at the date of revaluation is written back against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset.
The cost of plant and equipment comprises of the purchase price, any directly attributable costs, and the initial estimate of the costs of dismantling and removing plant and equipment and restoring the site on which it is located.
(r) Intangible Assets
The Directorate’s intangible assets are comprised of externally acquired software for internal use.
Externally acquired software is recognised and capitalised when:
(a) it is probable that the expected future economic benefits that are attributable to the software will flow to the Directorate; (b) the cost of the software can be measured reliably; and (c) the acquisition cost is equal to or exceeds $50,000.
Capitalised software has a finite useful life. Software is amortised on a straight-line basis over its useful life, over a period not exceeding 5 years.
Intangible Assets are measured at cost.
38 Community Services Directorate—Annual Report 2013–14 SECTION A 2
39
amortised remaining
, with any /
depreciation is and plant and Audited Financial Report Audited Financial Report 2 – 5 2 – 5 5 – 60 5 – 60 2 – 10 5 – 60 4 – 10 are depreciated 12 – 45 A.2 and Useful Life (Years)
at fair value based on the at amortised cost
its newly assessed its newly assessed nexpired period of the relevant the invoice date. , land improvements , land improvements under a finance lease
Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line Depreciation/ Directorate. Amortisation Method and unpaid at the end of the reporting period and
Community Services Directorate 30 June 2014 Year Ended 30 June For the subsequent to initial recognition
Statements Part of the Financial and Forming Notes to
SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES Payables Depreciation and AmortisationDepreciation and of Non-Current Assets their useful lives in a manner that reflects the consumption of their service their of consumption reflects the that manner a in lives useful their d, works of art and some community and heritage assets have an indefinite d, works of art and some community potential. The useful life commences when an asset is ready for use. When an asset is ready for use. When useful life commences when an potential. The Payables. Payables include Trade Payables, Accrued Expenses and Other prior received services and goods for owing amounts the represent Payables Trade to the end of the reporting period relate to the normal operations of the transaction cost and All Statement. Operating the in recorded being amount carrying the to adjustments amounts are normally settled within 30 days after Plant and Equipment Motor Vehicles Externally Developed Software basis. The useful lives of all major assets are reassessed on an annual (t) Payables are a financial liability and are initially recognised Buildings Correctional Facility Land Improvements Leasehold Improvements Community and Heritage Assets vehicles Leasehold improvements and motor first deducting any residual values which remain All depreciation is calculated after for each asset. follows: -current assets is determined as Depreciation/amortisation for non Class of Asset useful life and are therefore not depreciated. useful life and are therefore not each asset, or the u over the estimated useful life of lease, whichever is shorter. s revalued it is depreciated/amortised over asset is revalued it is intangible assets is used in relation to useful life. Amortisation assets such as buildings applied to physical equipment. Lan over NOTE 2. (s) depreciated a limited useful life are systematically Non-current assets with Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(t) Payables - continued
Accrued Expenses represent goods and services provided by other parties during the period that are unpaid at the end of the reporting period and where an invoice has not been received by period end.
Other Payables are those unpaid invoices that do not directly relate to the normal operations of the Directorate.
(u) Borrowings
Borrowings are a financial liability and are measured at the fair value of the consideration received when initially recognised and at amortised cost subsequent to initial recognition, with any adjustments to the carrying amount being recorded in the Operating Statement. The loans are interest free loans with repayments to be made over the next 2 years.
(v) Leases
The Directorate has entered into finance leases and operating leases.
Finance Leases Finance leases effectively transfer to the Directorate substantially all the risks and rewards incidental to ownership of the assets under a finance lease. The title may or may not eventually be transferred. Finance leases are initially recognised as an asset and a liability at the lower of the fair value (AASB 13 Fair Value Measurement definition of fair value does not apply – see AASB 117 Leases paragraph 6A) of the asset and the present value of the minimum lease payments each being determined at the inception of the lease.
The discount rate used to calculate the present value of the minimum lease payments is the interest rate implicit in the lease. Assets under a finance lease are depreciated on a straight-line basis over the shorter of the asset’s useful life and lease term. The depreciation is calculated after first deducting any residual values which remain for each leased asset. Each lease payment is allocated between interest expense and reduction of the lease liability. Lease liabilities are classified as current and non-current.
Operating Leases Operating leases do not effectively transfer to the Directorate substantially all the risks and rewards incidental to ownership of the asset under an operating lease. Operating lease payments are recorded as an expense in the Operating Statement on a straight line basis over the term of the lease.
40 Community Services Directorate—Annual Report 2013–14 SECTION A 2
41
of estimated At the end of end the At Audited Financial Report Audited Financial Report
ployees up to the A.2 are not expected to that service.
present value future payments is 103.5% and salaries, annual leave and salaries, annual the -costs, wages –
are measured at service leave, superannuation and other costs service leave, superannuation and the present value of
-costs. including applicable on Consideration is given to the future wage and salary Consideration is given to the future are measured as the amount that remains unpaid to are measured as the amount that -costs;
the present value of future annual leave and long service the present value of future annual
Community Services Directorate 30 June 2014 Year Ended 30 June For the es have been estimated on the assumption that they will be es have been estimated on the assumption that they will be used to estimate o be made in respect of services provided by em o be made in respect of services rate 12-13). Statements Part of the Financial and Forming Notes to SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES term employee benefits such as the following, if expected to be settled benefits such as the following, term employee and long service leave, EmployeeBenefits um period has been taken into account in estimating the provision for long um period has been taken into account in estimating the provision wholly before twelve months after the end of the annual reporting period in which in period reporting annual the of end the after months twelve before wholly short- . termination benefits the employees render the related services the employees on loading, and applicable leave; and as long service leave and annual other long-term benefits such 2013-14, the leave payments is estimated using market yields on Commonwealth Government Commonwealth yieldson market using estimated is leave payments future estimated the possible, as closely as match, that maturity to terms with bonds 7 years qualifying service, the probability that employees will reach the required 7 years qualifying service, the probability that employees will
The long service leave liability is estimated with reference to the minimum period of The long service leave liability is estimated with reference to the minimum period of qualifying service. For employees with less than the required minim service leave and applicable on wholly settled within three years. In (101.3% in 20 end of the reporting period. of periods and departures employee of experience levels, each reporting period end, cash flows. Annual leave liabiliti Annual and Long Service Leave Annual employees render the related service future payments t incurred when employees take annual and long service leave. that are incurred when employees take annual period. employees at the end of the reporting Wages and Salaries Accrued wages and salaries NOTE 2. (w) include: Employee benefits • • On-costs include annual leave, long • be wholly settled before twelve months after the end of the reporting period when the be wholly settled before twelve Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(w) Employee Benefits - continued
The provision for annual and long service leave includes estimated on-costs. As these on-costs only become payable if the employee takes annual and long service leave while in service, the probability that employees will take annual and long service leave while in service has been taken into account in estimating the liability for on-costs.
The significant judgements and assumptions included in the estimation of annual and long service leave liabilities are determined by an actuary. The Australian Government Actuary performed this assessment in May 2014. The assessment by an actuary is performed every 5 years. However it may be performed more frequently if there is a significant contextual change in the parameters underlying the 2014 report. The next actuarial review is expected to be undertaken by May 2019. Further information about this estimate is provided in Note 2(aa) Significant Accounting Judgements and Estimates.
Annual and long service leave liabilities are classified as current liabilities in the Balance Sheet where there are no unconditional rights to defer the settlement of the liability for at least 12 months. Conditional long service leave liabilities are classified as non-current because the Directorate has an unconditional right to defer the settlement of the liability until the employee has completed the requisite years of service.
(x) Superannuation
The Directorate receives funding for superannuation payments as part of the Government Payment for Outputs. The Directorate then makes payments on a fortnightly basis to the Territory Banking Account to cover its superannuation liability for the Commonwealth Superannuation Scheme (CSS) and the Public Sector Superannuation Scheme (PSS). This payment covers the CSS/PSS employer contribution (but does not include the productivity component). The Directorate pays the productivity component directly to Comsuper. The CSS and PSS are defined benefit superannuation plans meaning that the defined benefits received by employees are based on the employee’s years of service and average final salary.
Superannuation payments have also been made directly to superannuation funds for those members of the Public Sector who are part of superannuation accumulation schemes. This includes the Public Sector Superannuation Scheme Accumulation Plan (PSSAP) and schemes of employee choice.
Superannuation employer contribution payments for the CSS and PSS are calculated by taking the salary level at an employee’s anniversary date and multiplying by the actuarially assessed nominal CSS or PSS employer contribution rate for each employee. The productivity component payments are calculated by taking the salary level, at an employee’s anniversary date, and multiplying it by the employer contribution rate (approximately 3%) for each employee.
42 Community Services Directorate—Annual Report 2013–14 SECTION A 2
43
ACT
by taking
Audited Financial Report Audited Financial Report A.2
es recognise schemes external the
Community Services Directorate 30 June 2014 Year Ended 30 June For the
ice provided after 1 July 1989. These reimbursement payments are ice provided after 1 July 1989.
Statements Part of the Financial and Forming Notes to SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES Equity Contributed by the ACT Government Insurance Superannuation - continued Superannuation
) he Superannuation Provision Account recognises the total Territory superannuation he Superannuation Provision Account Major risks are insured through the ACT Insurance Authority. The excess payable, Major risks are insured through under this arrangement, varies depending on each class of insurance held. Increases or decreases in net assets as a result of Administrative Restructures are Restructures Administrative of result a as assets net in decreases or Increases also recognised in equity. made from the Superannuation Provision Account. made from the Superannuation (y the owner of its role as Government, through Contributions made by the ACT Directorate, are treated as contributions of equity. (z) liability for the CSS and PSS, and Comsuper and Comsuper and PSS, and CSS the for liability PSSAP and other schemes respectively. the superannuation liability for the of costs emerging the of reimbursement the for liable is Government ACT The the of respect in PSS and CSS the of members to year each paid benefits Government serv contribution rate. T Superannuation payments for the PSSAP are calculated by taking the salary level, at level, salary the taking by calculated PSSAP are the for payments Superannuation it by the appropriate employer anniversary date, and multiplying an employee’s contribution rate. are calculated payments for fund of choice arrangements Superannuation NOTE 2. (x) an employee’s salary each pay and multiplying it by the appropriate employer it by the appropriate salary each pay and multiplying an employee’s Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
(aa) Significant Accounting Judgements and Estimates
In the process of applying the accounting policies listed in this note, the Directorate has made the following judgements and estimates that have the most significant impact on the amounts recorded in the financial statements:
(a) Fair Value of Assets: The Directorate has made a significant estimate regarding the fair value of its assets. Land and buildings, including the correctional facility, land improvements, community and heritage assets and works of art have been recorded at the market value of similar properties or assets as determined by an independent valuer. The valuer discounts the land value to reflect its use for community purposes. In some circumstances, buildings that are purpose built may in fact realise more or less in the market. Works of art are valued independently by an accredited art valuer.
(b) Employee Benefits: Significant judgements have been applied in estimating the liability for employee benefits. The estimated liability for annual and long service leave requires a consideration of the future wage and salary levels, experience of employee departures, probability that leave will be taken in service and periods of service. The estimate also includes an assessment of the probability that employees will meet the minimum service period required to qualify for long service leave and that on-costs will become payable. Further information on this estimate is provided in Note 2(w) Employee Benefits.
(c) Impairment Losses: Debts are written off as impaired when so identified. The write-off is to expense or, to the extent an allowance for impairment already existed, as a reversal of the allowance. An allowance is raised for any impairment based on a review of all outstanding accounts at year end.
(d) Estimation of the Useful Life of Property, Plant and Equipment: The Directorate has made a significant estimate in determining the useful lives of its property, plant and equipment. The estimation of property, plant and equipment has been based on the historical experience of similar assets. For assets valued by an external valuer, the Directorate applies the estimated remaining useful life of assets as assessed in the valuation reports. Leasehold Improvements and Motor Vehicles under a finance lease have a useful life equal to the estimated useful life assessed by the Directorate at the time of acquisition or the unexpired period of the lease. For all other plant and equipment, an assessment of the useful life of the asset is done at the time of acquisition. The useful lives are assessed on an annual basis and any adjustments made when considered necessary. Further disclosure concerning an asset’s useful life can be found at Note 2(s) Depreciation and Amortisation of Non-Current Assets.
No other accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next accounting period.
44 Community Services Directorate—Annual Report 2013–14 SECTION A 2
45
Audited Financial Report Audited Financial Report A.2 the Directorate Implications for Implications for No financial impact No financial No financial impact No financial impact No financial impact No financial No financial impact No financial
,
requirements Directorate o the Background The changes relate to to relate The changes requirements disclosure some are and only t relevant to relate The changes requirements disclosure The changes relate to to relate The changes requirements disclosure to relate The changes requirements disclosure The changes relate to to relate The changes disclosure
does not intend to adopt these standards and does not intend The implications of adopting the below the adopting of implications date. The Financial Financial
Conceptual Conceptual
standards and interpretations are applicable to future to applicable are interpretations and standards )
Community Services Directorate Directorate 30 June 2014 Year Ended 30 June For the – Where applicable, these Australian Accounting Standards will these Australian Accounting Where applicable,
) [AASB 1, 3, 4, 5, 7, 101, 101, 7, 5, 4, 3, [AASB1,
Standard
Amendments to Australian Australian Amendments to Statements of the Financial and Forming Part Notes to 2018
SUMMARY OF SIGNIFICANT ACCOUNTING - Continued POLICIES 7 Amendments to Australian 7 Amendments Australian to 9 ) Part 2014) uary C - - Impact of Accounting Issued but yet Standards to be Applied Accounting Standards arising from AASB from 9 arising Standards Accounting
Accounting Standards Standards Accounting and Financial Materiality Framework, InstrumentsPart B Materiality tion (applica 1 Jan date effective withdrawal AASB 1031 Materiality 2014. July 1 from (December 2010) 2010) (December 131, 128, 127, 121, 120, 118, 112, 108, 102, 1023 & 1038 and 139, 137, 136, 132, &19 127] 12, 10, 5, 2, Interpretations 2018 January 1 date (application AASB 2013 AASB 9 Financial Instruments (application (application Instruments AASB 9 Financial uary 1 Jan date (application AASB Reporting 1055 Budgetary 2014) 1 July date AASB 2010 pronouncements, when applicable, has been addressed below: when applicable, has been addressed pronouncements, 2015) January 1 date (application Instruments NOTE 2. (ab) and interpretations have been and revised accounting standards The following new current the to apply not do but Board Standards Accounting Australian the by issued These period. reporting The reporting periods. interpretations early. application their from adopted be Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 NOTE 3. CHANGE IN ACCOUNTING ESTIMATES, ACCOUNTING POLICY AND CORRECTION OF A PRIOR PERIOD ERROR
(a) Change in Accounting Estimate
The Directorate had no changes in Accounting Estimate during the reporting period.
(b) Change in Accounting Policy
The Directorate had no changes in Accounting Policy during the reporting period.
(c) Correction of Prior Period Errors
The Directorate had no correction of prior period errors during the reporting period.
46 Community Services Directorate—Annual Report 2013–14 SECTION A 2 47 a to new on 2013 Youth $'000 Centre for Disability 226,713 226,713
Justice Government funding Audited Financial Report Audited Financial Report National appropriation 2014 to A.2 $'000 ACT Youth 243,185 243,185 the Enhancements, due the GPO
of Bimberi from pays mainly Service at launch Unit and the received 2012-13 for Government in Fourth Services revenue the ACT than is The Youth, higher Disability (GPO) Commonwealth for a was for the Community Services Directorate Community outputs. For the Year Ended 30 June 2014 Outputs Support from for 2013-14 Support delivering for Notes to andNotes to Forming Part the Financial of Statements Family as of funding and Payment such funding costs the additional GPO Disability InsuranceDisability Scheme 2014. in (NDIS) July offset This partially was general savings. by fortnightly basis. fund and a) initiatives, Revenue from the ACT Government from the ACT Revenue Government Payment forOutputs for Outputs Payment Government NOTE 4. GOVERNMENT PAYMENT FOR OUTPUTS NOTE 4. GOVERNMENT PAYMENT Government Engagement Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 5. USER CHARGES FOR GOODS AND SERVICES User Charges for Goods and Services revenue is derived by providing services to other ACT Government agencies and to the public. User-charges revenue is not part of ACT Government appropriation and is paid by the user of the services. This revenue is driven by consumer demand and is commercial in nature.
2014 2013 $'000 $'000 User Charges - ACT Government User Charges - ACT Government a 767 360 Total User Charges - ACT Government 767 360
User Charges - Non-ACT Government Respite Care for Disability Clients 76 97 Individual Support Accommodation for Disability Clients b 193 188 Tenant Rental Income c 1,760 1,810 Facilities Hire d 616 493 Other e 334 508 Total User Charges - Non-ACT Government 2,979 3,096 Total User Charges for Goods and Services 3,746 3,456
a) The increase in User Charges - ACT Government relates to monies received from Housing ACT for their contribution to the Project Management Office (PMO) and People Management Unit (PMU). The PMO is responsible for promoting and implementing organisational strategy and change across the Directorate and the PMU is responsible for managing the workforce planning across all divisions in the Directorate. b) Revenue for Individual Support Accommodation for Disability Clients relates to funding received from the NSW Department of Ageing. There is currently one NSW client accessing Disability ACT services. c) The Tenant Rental Income relates to rent received from external tenancies at the Community Hubs and from tenants under the Affordable Rental Office Scheme. d) The increase in Facilities Hire relates to additional revenue received for the hire of facilities for the National Multicultural Festival and hire of rooms by external parties through the Office for Multicultural Affairs and the Office for Aboriginal and Torres Strait Islander Affairs. e) Other User Charges - Non-ACT Government largely relates to funding received from the Commonwealth for welfare services provided to the Jervis Bay Territory and overseas adoption fees. The decrease from 2012-13 relates to the reduction in the demand for welfare services provided in the Jervis Bay Territory.
48 Community Services Directorate—Annual Report 2013–14 SECTION A 2 49 of of 1 1
the 803 803 2013 2013 $'000 $'000 free charge free with currently Children, of Donations
for held free 1 1 (JACSD)
Audited Financial Report Audited Financial Report received account 881 881
A.2 2014 2014 Office $'000 $'000 donations. the provided
as previously services operating Directorate was within and a services Safety classified are Goods matters account Directorate's and/or on the The Community on goods advice to and Government to Government. earned relate ACT Justice Corporation. ACT relates the the interest to Community Services Directorate Community the For the Year Ended 30 June 2014 charge by to of Banking largely within free external relates year provided a Notes to andNotes to Forming Part the Financial of Statements the Westpac entities agencies received revenue the Services during from other with Interest Legal Justice and Community Safety Directorate - Legal Services held Youth and Family Support. and Family Youth a) a) are shown in Note 9 Other Gains. charge from Resources charge Total Resources Free Received of Charge Revenue from ACT Government Entities Government from ACT Revenue Resources free received of charge from other ACT Government entities are detailed as follows: NOTE 7. RESOURCES RECEIVED FREE OF CHARGE Commonwealth Bank of Australia. NOTE 6. INTERESTNOTE 6. Entities Government from Non-ACT Interest Revenue Interest Revenue Entities Government from Non-ACT Total Interest Revenue Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 8. OTHER REVENUE Other Revenue arises from the core activities of the Directorate. Other Revenue is distinct from Other Gains, as Other Gains are items that are not part of the core activities of the Directorate. 2014 2013 $'000 $'000 Other Revenue from ACT Government Entities Grants a 1,016 141 Other b 492 281 Total Other Revenue from ACT Government Entities 1,508 422
Other Revenue from Non-ACT Government Entities Workers' Compensation Insurance Recoveries c 250 1,016 Grants d 2,895 1,036 Return of Prior Year's Expenditure e 1,088 1,718 Other f 227 201 Total Other Revenue from Non-ACT Government Entities 4,460 3,971 Total Other Revenue 5,968 4,393
a) Other Grants Revenue from ACT Government Entities relates to funding received in 2013-14 from the Chief Minister, Treasury and Economic Development Directorate (CMTEDD) (formerly Chief Minister and Treasury Directorate (CMTD)) for the Strategic Asset Management Plan, funding from the Economic Development Directorate (EDD), now part of CMTEDD, for the Megalo Print Studio project in Kingston and revenue from the Justice and Community Safety Directorate (JACSD) for the Conflict Resolution Program. The revenue received in 2012-13 also included funding from JACSD for the Conflict Resolution Program and one-off funding from Relationships Australia Confiscated Assets Fund and additional revenue from CMTEDD for the Commitment to Care Financial Services. b) Other Revenue from ACT Government Entities largely relates to the recovery of prior year accommodation support services for a Disability ACT (DACT) client from the ACT Public Trustee and a prior year legal settlement from the ACT Insurance Authority. The revenue received in 2012-13 related to the recovery of a prior year legal settlement from the ACT Insurance Authority and recoveries from Housing ACT for prior year call handling charges. c) Workers' Compensation Insurance Recoveries relate to settlement of prior year claims. In 2012-13 there were a significant number of claims settled for medically retired staff and an overall higher number of claims settled compared to 2013-14. d) The increase in Grants Revenue from Non-ACT Government Entities largely relates to funding received from the Commonwealth for the Community Energy Efficiency Program and Sector Development Grants as part of the National Disability Insurance Scheme.
50 Community Services Directorate—Annual Report 2013–14 SECTION A 2 51 - of of by es art the per 97 26 has one The loan from of Other 2013 of $'000 1,185 1,308 of Service the Disability Canberra 'Patria lease
All-Abilities donated activities value. for sponsorship of works received from properties Contribution to transfer Audited Financial Report Audited Financial Report activities. core current City 26 77 2006'
recognition finance 122 447 672
price A.2 public to funds 2014 the Australia, $'000 the the residual interest) the Canberra the core Office the of relates to sale
to the from and from Encounter donated unspent Rental where re-applied than (nominal relate relate of largely Gains is arises Embassy average 'The Boundless people three Directorate's gain of higher the and the vehicles, the lower ACT. 2012-13 Affordable Entities 2013-14 to of recovery funding Mexico revenue of in to Cuba the value for four the motor This of a to part unrealised of other to by Housing recognition at donated as not the relates Assets b the Donations Government construction to sold from relate are of transfer services. Embassy to statue attributed donated for the the that a art been revenue, be relates to Assets Community Services Directorate Community by For the Year Ended 30 June 2014 of relates 2012' property Expenditure Australia. Non-ACT has can of disability other of Canberra for Contribution relates works from Sale 2013-14 Office Year's donated from transactions 2013-14 vehicle the in Notes to andNotes to Part Forming the Financial of Statements 2012-13 the public for Prior are Embassy the d 2013', 2012-13 Rental from distinct c of Boundless from from Gains 'Chalchiuhtlicue Revenue Agreements and for to are Gains Statue' Uruguay Gains Other Gains Return Donations Other from the Ambassador of Chile in 1998. 1998. in from of the Ambassador Chile the 'Moai Playground. ACT programs. service Assets decrease Humanidad d) facility Affordable Housing ACT. c) including a) expired 2013-14. in vehicle b) Gains from the Sale of Assets Gains from the Contribution of Assets Donations Other Gains Total Other Gains Other Gains the Directorate. monies for the National Multicultural and Festival the of Citizen Young the Year Awards. GAINS NOTE 9. OTHER NOTE 8. OTHER REVENUE Continued - e) Funding f) Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 10. EMPLOYEE EXPENSES 2014 2013 $'000 $'000 Salaries and Wages a 77,091 75,810 Annual Leave Expense b 4,471 4,191 Long Service Leave Expense c 1,462 1,527 Workers' Compensation Insurance Premium d 5,583 5,674 Other Employee Benefits and On-Costs e 773 289 Total Employee Expenses 89,380 87,491
a) The increase in Salaries and Wages can be attributed to the increase in average base salaries as a result of the 2013-14 Enterprise Bargaining Agreement (EBA) compared to last financial year and an increase in the number of full-time equivalent staff (FTEs) (see Note 30 Employee Benefits). b) The increase in Annual Leave expenses can be attributed to an increase in average base salaries directly relating to the EBA increase (2%), an increase in the number of employees and a higher amount of annual leave taken compared to the previous financial year. c) The decrease in Long Service Leave expense relates to the reduction in Long Service Liability for employees that have left during the financial year partially offset by the impact of a higher government bond rate used to estimate the present value of long service leave entitlements (103.5% in 2013-14 compared to 101.3% in 2012-13). d) The slight decrease in Workers' Compensation Insurance Premium reflects stability in the ACT's risk margin by Comcare. e) Other Employee Benefits and On-Costs largely relates to employee Fringe Benefits Tax and one voluntary redundancy.
52 Community Services Directorate—Annual Report 2013–14 SECTION A 2 53 the the (the staff 863 555 Fund 2013 to $'000 3,949 6,310 liability liability. 11,677 Plan employees (FTE)
Government basis of contribution employee Superannuation the Audited Financial Report Audited Financial Report 861 519 of the A.2 2014 $'000 4,405 6,262 number 12,047 equivalent of superannuation fortnightly Accumulation superannuation part a
the part as higher on as full-time a (PSS) superannuation Commonwealth Scheme cover to of to the payments for payments providers Scheme number attributed Territory's Comsuper be makes the agencies external to Superannuation average can of to then the superannuation Sector directly in Superannuation made portion for expenses employment its also made Public to Community Services Directorate Community For the Year Ended 30 June 2014 Directorate Sector for are increase are funding the and The in an Public are Account Notes to andNotes to Part Forming the Financial of Statements receives payments and payments Superannuation Choice, that in Outputs. of arrangements, for Banking (CSS) Fund Directorate increase employees Choice Scheme Territory Payment and base higher average salaries compared to last financial year. The Directorate is required to make for the contract staff it employs. under The Productivity BenefitProductivity PSSAP) the (for ComSuper to Payment Superannuation Superannuation to External Providers Total Superannuation Expenses Superannuation Contributions to the Territory Banking to the Territory Contributions Superannuation Account The Benefit Productivity for these schemes is paid to Comsuper.directly Superannuation for PSSAP). Superannuation of NOTE 11. SUPERANNUATION EXPENSES NOTE 11. SUPERANNUATION Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 12. SUPPLIES AND SERVICES 2014 2013 $'000 $'000 Client Services a 358 479 Employment Agency Services b 7,479 8,780 IT Services c 6,574 5,154 Travel and Transport 1,194 1,296 Contractors and Consultants d 4,076 1,823 Operating Lease Rental Payments e 5,694 5,503 Staff Development and Recruitment f 1,260 1,413 Repairs and Maintenance g 2,482 2,186 Printing, Stationery and Publications h 615 792 Communications i 958 805 Domestic Services and Supplies 2,810 2,915 Other Property Expenses j 1,441 1,334 Minor Plant and Equipment 243 263 External Bureau Services k 2,711 2,926 Insurance Expenses 461 468 Legal Expenses l 902 855 Hire Charges 845 827 Public Relations and Media m 638 419 Other n 947 898 Total Supplies and Services 41,688 39,136
a) Client Services expenditure relates to costs associated with assessments and transport for out of home care clients and for program aids for Therapy ACT clients. The decrease from 2012-13 reflects monitoring of costs associated with client assessments. It also reflects the reduction in child care contingency costs that were part of Children Services and Regulation Unit which was transferred to the Education and Training Directorate (ETD) as part of the Administrative Arrangements in November 2012. b) Employment Agency Services largely relate to disability support workers employed through external agencies. Employment Agency Services are also used for support staff at Macgregor House who provide services to out of home care children with special needs. The decrease from 2012-13 reflects the strategies put in place by Disability ACT (DACT) to reduce the usage of agency staff in favour of DACT staff, partially offset by an increase in the demand for service at Macgregor House.
c) IT Services expense largely relate to Shared Services ICT Service Level Agreement (SLA) charges and software licence and maintenance costs. The increase from 2012-13 mainly relates to additional costs following final reconciliation of SLA costs for 2011-12 and 2012-13 which were received late June 2014.
54 Community Services Directorate—Annual Report 2013–14 SECTION A 2 55 in of the the the the the the and and and and The with now fees costs listing of Youth Griffin of to Safety variety for by one-off internal Service general security costs with heating, financial Connect a Services Services City a Children, a SLA launch and flyers the part for to the the for costs launch of with the the also Services for offset relates as Hospitality of one-off associated Children, Audited Financial Report Audited Financial Report Shared of the increase for professional baseline to was Canberra Disability Affairs A.2 fees Community Canberra Office Procurement. for of associated under by a management higher year an in part printing and advertising costs attributed Bureau to Official St, the to to there in services, and to and this as be associated costs relates the to Office costs 2014, to in provided HR maintenance preparation predominantly can within relates increase Moore Strategy and relates preparation relates Multicultural July External relates 2012-13 Justice largely for management increase an 1 relating 11 Organisation's Services Services for the In relates to Care an by clients, telephone services matters increase ongoing largely Management under from with mostly maintenance largely with Payments to expenses and Office on an Taskforce for property charges Publications Shared Shared mainly Home relates Centre. and (DACT) and of Recruitment in by by Centre, expenditure (NDIS) provided Rental and Media relates NDIS Services Records advice leaflets in disclosed Office, Out (NDIS), and Expenses ACT associated associated charges the for and Consultants Referral billed Centre billed and expense 'Non-Government Ageing an Lease and Cultural of Scheme reduction services Maintenance for year and with the Rental Finance, Stationery printing a higher Scheme largely decrease to expenditure Property information to Disability Justice and this services (SLA) services a Community Services Directorate Community For the Year Ended 30 June 2014 Supplies Relations to Office to are Development Information Operating Islander and (HR), and by Insurance in the Other Youth Printing, Festival, relates and associated Affordable Other relating Contractors Public Services development Repairs Staff by Insurance charges Communications postage relates postage in Strait in offset in in in in in the provided in the Notes to andNotes to Part Forming the Financial of Statements of of Agreement Womens' services programs increase Disability training for Bimberi mainly Resources rental Bureau leaflets (JACSD) with the Torres largely expenses in at Disability partially for to Multicultural Level increase increase increase increase decrease increase slight services decrease increase costs handling National Human The The The The Legal The The External The The The operational publication of an Emergency Preparedness Guide. Preparedness of an Emergency publication of the Directorate in the White Pages Directory. changes of information Service decrease reclassification Entertainment. National ventilation and air conditioning at facilities. various assessment Youth and Family Support. and Family Youth Review', n) audit l) Directorate m) National k) for disclosed under External Bureau Services. i) call Partnership Agreement (SPA). j) associated systems h) reclassification Centre atand services the security Theo Notaras Multicultural Centre. 2012-13 g) Aboriginal associated the with Community Sector Reform project. e) increase Nature Conservation House, Belconnen. f) NOTE 12. SUPPLIES AND SERVICESNOTE - Continued 12. SUPPLIES AND d) clinical the and Support Family staff (OCYFS) and a reduction in graduate placement costs. Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 13. DEPRECIATION AND AMORTISATION 2014 2013 $'000 $'000
Depreciation Correctional Facility a 931 787 Buildings b 4,001 4,571 Land Improvements 300 285 Leasehold Improvements 405 394 Community and Heritage Assets c 654 488 Plant and Equipment 69 69 Motor Vehicles 665 672 Total Depreciation 7,025 7,266
Amortisation Externally Developed Software d 165 137 Total Amortisation 165 137
Total Depreciation and Amortisation 7,190 7,403
a) The increase in depreciation for the Correctional Facility directly relates to the revaluation increment of the Bimberi Youth Justice Centre undertaken in 2012-13. b) The decrease in depreciation for Buildings is mainly due to the transfer of 28 childcare properties to the Education and Training Directorate (ETD) under the Administrative Arrangements in November 2012 and an overall revaluation decrement by the Australian Valuation Office as part of the revaluation process in 2012-13. c) The increase in depreciation for Community and Heritage Assets can be attributed to the revision of the estimated useful life for the Canberra Glassworks from 58 years down to 30 years as part of the revaluation process in 2012-13. d) The increase in amortisation for Externally Developed Software relates to the addition of the Disability Client Information System in September 2012.
56 Community Services Directorate—Annual Report 2013–14 SECTION A 2 57 of for the the the 49
and and rate also loan 160 213 422
good lower name 2013 2013 $'000 $'000 energy is for entities for 99,676 99,676 lighting,
services received including the terms
Directorate All-Abilities Support make includes provision interest second to loan reflects and an to largely the efficient the increase the of also 50 Audited Financial Report Audited Financial Report
Environment 2013-14 242 198 490 Family
of conducting to are 2014 2014 $'000 $'000 community A.2 Government for The subject and second This the Leases applied of 108,616 108,616 and
part purposes energy Commonwealth the
Development the ACT of as relates from need a the usually and development in under Finance initiatives facilities. other purpose discounts (OCYFS). recurrent are the with leases Organisations on purpose or Engagement new the for received Sustainable from recognised entities value the children given for Support and Directorate in 2013-14 compared 6.5% in with year for loan Youth finance capital debt community % for reflects Charges the the services for of on Partnership the grants present Family by care be to 2010-11 and financial vehicle 2011-12 the The Government and Non-Government Finance in increase obtain held in variety to may Environment interest this in to home National a motor relates The and (NDIS) the c Youth in grant. of Fund Fund the paid relates Grants non-ACT with the nominal b out properties Canberra to Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Ended Year the For of decrease a Scheme of the (formally under Good program. Providers Children, upgrades Borrowings of amounts use The for programs. Management range on services, associated Management provided Make (EPD), the are grants Offers a Boundless Notes to and Forming Part of the Financial Statements Financial the Part of Forming and to Notes Insurance Service on to Office on lease. to recognition mechanical services the reflects charges Cost Expense Resource disability amounts services services Service each Resource the audits for Directorate of and Disability provided in are to EPD's disability Payments Interest Finance Finance category ($1.5m) related liabilities for facilities the Directorate. leased by Playground. a) from controls efficiency (ESDD)), programs Planning community Enhanced c) implicit b) Finance Cost on Make Good Interest Expense on Borrowings Finance Charges on Finance Leases Borrowing Costs Total Youth program. Youth COSTS 15. BORROWING NOTE a) and external parties. Payments to Service Providers and Non-Government Organisations Purchased Services and Grants Total NOTE 14. GRANTS AND PURCHASED SERVICES PURCHASED AND 14. GRANTS NOTE Grants conditions set out in the contract, legislation. correspondence, or by delivery National average interest rate for existing leased vehicles (5.9 2012-13). Purchased and or Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 16. OTHER EXPENSES 2014 2013 $'000 $'000
Impairment Losses and Write-offs (see Note 18) 125 141 Loss on Disposal of Assets a 53 113 Resources Provided Free of Charge b 361 *KEY_ERR - Total Other Expenses 539 254
a) Loss on Disposal of Assets relates to the retirement of nine vehicles disposed of at less than the residual value and the retirement of the Leasehold Improvements on the Shopfront for the Womens' Information and Referral Centre. b) Resources Provided Free of Charge relates to room hire at the three Child and Family Centres provided to ACT Government and Non-ACT Government agencies free of charge and training provided by the Learning and Community Education (LaCE) unit free of charge to external clients including Foster Care Training.
NOTE 17. ASSET TRANSFERS 2014 2013 $'000 $'000 Asset Transfers a - 229 Total Asset Transfers - 229
a) There were no Asset Transfers from the Directorate during 2013-14. There was one Affordable Rental Office property transferred back to Housing ACT in 2012-13 as it was no longer available for use as part of the Affordable Rental Office Scheme.
58 Community Services Directorate—Annual Report 2013–14 SECTION A 2 59 a for the the the 34 34 low right 108 142 108 108 have are waive to 2013 is by $'000 writing, unfairly are previous
period legal in which debt owing the been writing, the a payments in may, for assessed Audited Financial Report Audited Financial Report of written-off 42 83 42 42 83 debts
have reporting or 125 A.2
$83,442 2014 may, $'000 Grace debt the any relinquish may of year debtors
write-off Treasurer not totalling that Act waive during the The Treasurer does not financial the but did invoices outstanding unrecoverable 1996 debt. the occurred individuals to a the 1996 Directorate. Act or to books, of have Act the during individual Treasurer the relates by claim entities below 103 The majority made from to to made legal Management The listed debt be a Management a to Receivables of relates amount. payments remedies Community Services Directorate Community off For the YearEnded 30June 2014 the Financial write-offs Trade remove Financial to Grace the for and Payments written the unrecoverable. equitable of recover of b of a Notes to andNotes to Part Forming the Financial of Statements be to taken relinquishment Act Grace debts losses 130 to Losses 131 of of the no action providing is Act of value Section were Section Directorate assessed impairment Impairment The waiver the financial year. method of in andvalue relate ACT to Disability (DACT) respite accommodation services. accounting authorise to the payment. claim no legal but have the Government by disadvantaged There NOTE 19. ACT OF GRACE PAYMENTS OF GRACE NOTE 19. ACT Under a) Directorate as no a longer strong probability of having recovery. b) been Write-Offs DebtsIrrecoverable Write-OffsTotal Total Impairment Losses and Write-Offs Impairment Losses ReceivablesLoss from Impairment Trade Receivables Receivables Loss from Total Impairment Total Impairment Losses Directorate from third parties the during financial and year for the previous financial year. The the Directorate. NOTE 18. WAIVERS, IMPAIRMENT LOSSES AND WRITE-OFFS LOSSES AND IMPAIRMENT NOTE 18. WAIVERS, Under the Territory. to of an payment to amount payable right the A Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 20. AUDITOR'S REMUNERATION
Auditor's remuneration consists of financial audit services provided to the Directorate by the ACT Auditor-General's Office.
No other services were provided by the ACT Auditor-General's Office.
2014 2013 $'000 $'000 Audit Services Audit Fees Paid or payable to the ACT Auditor-General's Office 108 105 Total Audit Services 108 105
60 Community Services Directorate—Annual Report 2013–14 SECTION A 2 61 in for the the 12 2013 $'000 3,825 3,813 Sector increase from period
Corporation Maintenance Services, undertaken pay Audited Financial Report Audited Financial Report (NDIS) wages 18 be
A.2 and first 2014 to advance $'000 7,732 7,714 and Youth Banking the in
in and Scheme Repairs projects salaries paid Westpac Art the be received Services with to Insurance efficiency meet Public to revenue the accounts energy Prevention to aside Agreement Disability for with bank set and of held relates National Bargaining cash Community Services Directorate Community For the YearFor the Ended 30June 2014 number associated a the mainly Intervention appropriation buffer, for holds Enterprise Early funding Bank a Notes to andNotes to Part Forming the Financial of Statements cash at new and additional the Directorate Cash under 2014-15 2014-15, Directorate's Development, as part of the whole-of-government banking arrangements. arrangements. banking of part as the whole-of-government Sinking Fund.Sinking a) Commonwealth Cash at Bank Cash on Hand Total Cash and Cash Equivalents NOTE 21. CASH AND CASH EQUIVALENTS CASH AND NOTE 21. CASH The Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 22. RECEIVABLES 2014 2013 $'000 $'000 Current Receivables Trade Receivables a 2,069 2,128 Less: Allowance for Impairment Losses (233) (239) 1,836 1,889 Net Goods and Services Tax Receivable 943 631 Accrued Revenue 89 230 Total Current Receivables 2,868 2,750
Non-Current Receivables Loans Receivable b 2,164 864 Total Non-Current Receivables 2,164 864 Total Receivables 5,032 3,614
a) Trade Receivables as at June 2014 mainly relates to respite fees for disability services, recovery of revenue from Chief Minister, Treasury and Economic Development Directorate (CMTEDD) for the artsACT Strategic Asset Management Plan (SAMP), Office for Youth, Children and Family Support (OCYFS) services and recoveries, Commonwealth milestone funding for the Energy Efficiency Program and the recovery of salaries and wages and administration expenses from Housing ACT. Trade receivables as at 30 June 2013 related to rent owing from tenants in the Community Hubs, room hire at the Multicultural Centre and various grants from the Commonwealth for artsACT, Disability ACT (DACT) services and OCYFS. b) Loans Receivable relate to the funding provided to Boundless Canberra to construct an All- Abilities Playground in the National Capital precinct. The loan is non-interest bearing over a period of five years with no defined repayments other than to be paid by the end of the contract term.
Ageing of Receivables Past Due Greater Not Less than 30 to 60 than Overdue 30 Days Days 60 Days Total $'000 $'000 $'000 $'000 $'000 2014 Not Impaired1 Receivables 4,336 147 387 162 5,032 Impaired Receivables - - - 233 233 2013 Not Impaired1 Receivables 2,665 244 207 498 3,614 Impaired Receivables - - - 239 239
1) "Not Impaired" refers to Net Receivables (that is Gross Receivables less Impaired Receivables)
62 Community Services Directorate—Annual Report 2013–14 SECTION A 2 63
72 (34) 246 239 437 509 158 630 134 864 have 2013 (107) $'000 2013 $'000 1,453 3,105 3,614 terms
Audited Financial Report Audited Financial Report whose 13 76
(83) (42)
A.2 119 233 905 918 931 943 239
2014 2014 $'000 $'000 2,164 4,114 5,032
impaired, or due past are that assets financial Community Services Directorate For the Ended Year 30 June 2014 of amount Notes to and Forming Part of the Financial Statements carrying no are Receivables with Government Non-ACT Entities Loans Receivable Additional Recognised Allowance Total Receivables with Government Non-ACT Entities Total Receivables Net Trade Receivables Accrued Revenue Net Goods and Services Tax Receivable Classification Government Government of / Non-ACT ACT Receivables Receivables with Government Entities ACT Net Trade Receivables Accrued Revenue Total Receivables with Government Entities ACT There been renegotiated. Reduction from in Allowance Amounts Recovered Reduction from in Allowance Amounts Written Off Allowance for Impairment Losses at the End of the Period Reporting NOTE 22. RECEIVABLES - Continued RECEIVABLES 22. NOTE Reconciliation of the Allowance for Impairment Losses forAllowance Impairment Losses at the Beginning of the ReportingPeriod Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 23. ASSETS HELD FOR SALE
The Directorate has classified some plant and equipment as 'assets held for sale'. As at 30 June 2014, the Directorate had three motor vehicles which had been returned to the fleet provider (SG Fleet) and are expected to be sold in July 2014. The residual and all lease payments have been paid. As such these vehicles have been classified as plant and equipment held for sale.
2014 2013 $'000 $'000
Plant and Equipment Held for Sale a 24 120 Total Assets Held for Sale 24 120
a) With the majority of motor vehicle leases being 2 to 4 years, the decrease in plant and equipment held for sale can be attributed to fewer number of motor vehicle finance lease contracts coming to an end during the 2014 financial year.
Fair Value Hierarchy
The Directorate's Assets Held for Sale are considered to be immaterial in value and have not been disclosed in a Fair Value Hierarchy.
64 Community Services Directorate—Annual Report 2013–14 SECTION A 2 65 to to of for are and and Levels leased Nature fittings, Bimberi artsACT value and Heritage common at Canberra of structures intends Youth assets A and 2 and the additions Correctional available life and and at down fit-out are Floor Audited Financial Report Audited Financial Report Level around leased Land, useful usually of Youth A.2 used furniture to - playground written attributes. Government not Community, includes Ground Community the limited are artworks assets relation ACT the a buildings This in Improvements of occupancy children's equipment, include they the Community, and the its public includes have to built to and to Land that environmental incurred classes and or and premises. Improvements, various Directorate assets relates relating relation Belconnen purpose replaced land in facilities. outputs cultural the communications leased be following and the of Plaza expenditure by include the Leasehold the of those mainly walls to unique, Directorate cannot non-current Directorate to held vehicles, capital delivery utility the are the Swanson their they include the by relating of Community Services DirectorateCommunity motor the by For theEnded Year 30 June 2014 Directorate retaining relation that Directorate for in is Assets represent held Improvements, the lots, the held Improvements by by includes Belconnen, because equipment increase made Land assets land Notes to and of Part Forming the Financial Statements acquired Facility parking Heritage requirements and held all that Land House eg. and Art Improvements good and heritage plant Equipment land indefinitely undertaken facilities Buildings, of of of includes and improvements Correctional make Oaks Estate Community Hall Oaks Estate Community The Causeway Hall The Hall Museum Precinct and Hall Neighbourhood Hall Pre-school and Tharwa Primary Hall Community Park Corroboree Downer Hall Community House Gorman AinslieCentre Arts Glassworks Canberra The accommodation) guest Glassworks (Canberra Chapel The Strathnairn Homestead Ethos (Public Work of Art)
Works areas Youth Justice Centre.Youth land depreciated. feature developed and maintained artsACT. by Plant equipment. and office equipment medical Facility, 4,5,6,7 and 8 of 11 MooreCanberra Street City. Community preserve adjoining a building. a adjoining Leasehold any Buildings artsACT NOTE 24. PROPERTY, PLANT AND EQUIPMENT AND PLANT NOTE 24. PROPERTY, Property, facilities. sale or for redeployment. Heritage and the assets Community held Directorate by include: The Assets, Works of Art and Plant and Equipment. Worksand Plant of Art Assets, Land buildings Conservation Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued
2014 2013 $'000 $'000 Land and Buildings Land at Fair Value a 52,725 52,152 Total Land Assets 52,725 52,152 Correctional Facility at Fair Value 42,115 42,115 Less: Accumulated Depreciation (1,007) (76) Total Written Down Value of Correctional Facility 41,108 42,039 Buildings at Fair Value b 127,821 113,810 Less: Accumulated Depreciation (4,346) (343) Less: Accumulated Impairment Losses (367) (367) Total Written Down Value of Buildings 123,107 113,100 Land Improvements at Fair Value c 9,275 9,242 Less: Accumulated Depreciation (315) (22) Less: Accumulated Impairment Losses (42) (42) Total Written Down Value of Land Improvements 8,918 9,178 Total Written Down Value of Correctional Facility, Buildings and Land Improvements 173,134 164,317 Total Land and Written Down Value of Correctional Facility, Buildings and Land Improvements 225,859 216,469
Leasehold Improvements Leasehold Improvements at Cost d 13,469 13,487 Less: Accumulated Depreciation (11,359) (10,972) Total Written Down Value of Leasehold Improvements 2,110 2,515
Community and Heritage Assets Community and Heritage Assets at Fair Value 29,739 29,715 Less: Accumulated Depreciation (708) (56) e Total Written Down Value of Community and Heritage Assets 29,031 29,659
Works of Art Works of Art at Fair Value f 14,021 12,510 Total Written Down Value of Works of Art 14,021 12,510
Plant and Equipment Plant and Equipment at Cost g 4,838 4,990 Less: Accumulated Depreciation (1,346) (1,583) Total Written Down Value of Plant and Equipment 3,492 3,407
Total Written Down Value of Property, Plant and Equipment 274,513 264,560
66 Community Services Directorate—Annual Report 2013–14 SECTION A 2 67 of for per ACT Side public capital Centre, Theatre process cost Canberra leasehold revision completion 'Other a St, Housing various The various of the Street of Audited Financial Report Audited Financial Report to average of reclassification from the Community revaluation A.2 Moore the the Canberra, impact land 11 in to in and the the of Belconnen. attributed of completion to Lanyon due completion be the Centre the land Breezing transfer reduction result to can House, properties; relates in to a Centre, a Arts the and to as due Value major relates mainly relates Stream Fair increment three largely at Community Conservation largely an the Assets attributed mainly is Tuggeranong 'In be Glassworks and Holt Value the includes Nature can Value the Heritage Tree', Fair and Cost Fair Hub, Property Equipment at and Improvements Value Canberra Community Services DirectorateCommunity For theEnded Year 30 June 2014 Story at at Art and Fair the including Office of Land at in for Belconnen Plant Wellbeing year Buildings Community 'Firestorm Notes to and of Part Forming the Financial Statements in Rental Land Works life in in the in in and Plaza Improvements increase useful including during decrease Health increase Affordable minor decrease increase increase Swanson The Leasehold works one The The The The The for the Women's Information and Referral Centre was retired in November 2013. November in retired was Women'sfor Centre the Referral and Information Chifley undertaken in June 2013. June in undertaken art of Midnight','Two Tango to - Darwin Place', 'Microscopia' and 'Culture Fragment'. g) City, e) remaining f) projects Extension. c) of variousminor capital upgrade projects. d) NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued AND PLANT PROPERTY, 24. NOTE a) for the WestBelconnen Childand Centre. Family b) vehicle ($27,359) compared to 2012-13 ($29,957). 2012-13 to compared ($27,359) vehicle Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued
Assets Under a Finance Lease Assets under a finance lease are included in Plant and Equipment in the above disclosure. Assets under a finance lease are also required to be separately disclosed as outlined below.
2014 2013 Carrying Amount of Assets Under a Finance Lease $'000 $'000
Plant and Equipment under a Finance Lease h 4,131 4,292 Less: Accumulated Depreciation (962) (1,263) Total Written Down Value of Plant and Equipment Under a Finance Lease 3,169 3,029
Total Written Down Value of Assets Under a Finance Lease 3,169 3,029
h) Plant and Equipment under a Finance Lease relates to motor vehicles. The Directorate currently has 151 vehicles compared to 149 vehicles as at 30 June 2013.
Valuation of Non-Current Assets The former Australian Valuation Office (AVO), both an independent and AAPI Certified Practising valuer, performed the revaluations of all the Directorate's assets, excluding valuations on public works of art, which are separately assessed by an independent accredited art valuer, Helen Maxwell. All Land, Buildings, Land Improvements and Community and Heritage Assets were valued as at 30 June 2013.
All Works of Art were valued as at 30 June 2012.
68 Community Services Directorate—Annual Report 2013–14 SECTION A 2 69 Audited Financial Report Audited Financial Report
A.2
Carrying Amount at the End of the Reporting Period Reporting the of End the at Amount Carrying 274,513 3,492 14,021 29,031 2,110 132,026 41,108 52,725
(7,025) Depreciation (734) - (654) (405) (4,301) (931) -
(1,053) - - (1,059) - (349) - 355 Revaluation Increment / (Decrement) / Increment Revaluation
(24) Assets Classified as Held for Sale for Held as Classified Assets (24) ------
447 Net Transfers to the Directorate the to Transfers Net - - - - 229 - 218
(853) Disposals (853) ------
18,461 Additions 1,696 1,511 1,085 - 14,169 - -
264,560 Carrying Amount at the Beginning of the Reporting Period Reporting the of Beginning the at Amount Carrying 3,407 12,510 29,659 2,515 122,278 42,039 52,152
$'000 $'000 $'000 $'000 $'000 $'000 $'000 $'000
Improvements Land Total Improvements Facility Equipment Art Assets
Land Land Correctional Plant and and Plant of Works Leasehold and Heritage Heritage and
Buildings and and Buildings Community Community
The following table shows the movement of Property, Plant and Equipment during 2013-14. during Equipment and Plant Property, of movement the shows table following The
Reconciliation of Property, Plant and Equipment and Plant Property, of Reconciliation
NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued - EQUIPMENT AND PLANT PROPERTY, 24. NOTE
For the Year Ended 30 June 2014 June 30 Ended Year the For
Notes to and Forming Part of the Financial Statements Financial the of Part Forming and to Notes Community Services Directorate Services Community - 120 (972) Total $'000 4,184 (7,266) 12,143 (32,303) 288,654 264,560
- - - 120 (741) (935) $'000 3,163 3,407 1,800 Plant and Plant Equipment
- - - - Art (37) (12) $'000 2,389 10,170 12,510 Works of of Works
- - (488) $'000 1,622 1,083 (1,271) (1,419) Assets 30,132 29,659 Community and Heritage Heritage and
- - - - -
101 (394) $'000
2,808 2,515 Leasehold Leasehold Improvements
- - Land Land $'000 5,228 (1,213) (4,856) (9,281) (15,908) 148,308 122,278 Buildings and Buildings Improvements
- - - - (787) $'000
1,542 6,347
Facility 34,937 42,039 Community Services Directorate Services Community For the Year Ended 30 June 2014 30 June Ended Year the For Correctional
- - - - Notes to and Forming Part of the Financial Statements Financial the of Part and Forming to Notes (409) Land $'000 8,549 59,136 52,152 (15,124)
NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued - EQUIPMENT AND PLANT PROPERTY, 24. NOTE and Equipment Plant Property, of Reconciliation 2012-13. during and Equipment Plant of Property, movement the shows table following The Period Reporting of the Beginning the at Amount Carrying Additions Disposals Directorate the to Transfers Net Assets Classified as Held for Sale Reclassification of Assets (Decrement) / Increment Revaluation Depreciation Period Reporting the of End the at Amount Carrying
70 Community Services Directorate—Annual Report 2013–14 SECTION A 2 71 to as the the that was was they data recent Total $'000 Rental market of as 29,031 14,021 41,108 52,725 given following buildings 268,911 132,026 data construct area properties the and tenure, specialised reflects use to was Hierarchy the and floor and the of
based that of standard similar Affordable zoning land up Value through circumstances regard for
- the Audited Financial Report Audited Financial Report the in terms participant considered metre market Fair of required A.2 $'000 made current to with valued 29,031 41,108 49,685
Assets Hierarchy prices the Level 3 Level 245,895 126,071 is
is Lease as were This change market comparable square a or about well Value per
use.
application to Heritage Crown as Assets associated adjustment Hierarchy Fair transaction cost - - event involving cost the restrictions and initial a current of the the $'000 3,040 5,955 Value information 14,021 23,016 recent into Level 2 Level Heritage of and Buildings before applicable, significant historical taken and Fair significant and date reflects and cost Community transactions
reflects or was utility The where value the periods that equipment Land
------Buildings, fair on for which market Facility, Plan, market at Classification According to Fair Value Hierarchy Value to Fair According Classification value. and Regard $'000 For by Community value Level 1 Level replacement fair to approach approximate active plant Capital approach no cost recognised information their used Facility,
equipment Correctional is generated similar the considered. are estimated Community Services Directorate Services Community Forthe YearEnded June 30 2014 and National market property, obsolescence. with there were their level using the the for technique plant Buildings, is land determining art comparative Correctional information and of where of classify in of Art value Notes to and Forming Part of the Financial Statements of Financial the Part Forming to and Notes assets, to of adjusted Plan held fair property, measured valuation value used value the a provided works relevant of the Buildings, the and of utility The Land Works for not required inputs other Territory out and is has the and valuers Directorate's and condition of analysis Capital in determining Technique: the Technique: Technique: the determining comparable and In of In Prices by of properties Directorate Directorate market age Level 1 - quoted prices(unadjusted) in active markets for identical assets or liabilitiesthat the Directorate can access at the measurement date; Level 2 - inputs other than quoted pricesincluded within Level 1 thatare observable for the assetor liability,either and indirectly; or directly Level 3 - inputs thatare unobservable for particular assets or liabilities. at30 June are 2014 asfollows: required. Works of Art approach which valuesa selection of land with similar approximate utility. Community Heritage and Assets need not be applied.need not Transfers assets also used in measuring fair value. Inputs: the internal to the Directorate. There change hasbeen no to the above valuation techniquesduring the year. Australian pricesrealised for works the artist(s)by through auction,retail gallery outlets commissions. and Level 3 Valuation Techniquesand Inputs Valuation Inputs: Valuation assets Level 2 Valuation Techniquesand Inputs Valuation Office (comparable in location size) and Works and of Art(in art the market). Inputs: and The Hierarchy Value Fair processes and inputs Techniques, Valuation Property, Plant and Equipment at Fair Value Fair at Equipment and Plant Property, Land Details 2014 Buildings Facility Correctional Fair Value Hierarchy Value Fair The significance three levels: NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued EQUIPMENT AND PLANT PROPERTY, 24. NOTE caused the transfer. Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued Fair Value Measurements using Significant Unobservable Inputs (Level 3)
Community Correctional and Heritage Land Buildings Facility Assets 2014 $'000 $'000 $'000 $'000
Fair Value at the beginning of the 49,330 116,400 42,039 29,659 reporting period Additions - 14,169 - 1,085 Revaluation Increments /(Decrements) Recognised in Other Comprehensive 355 (349) - (1,059) Income Depreciation - (4,149) (931) (654) Fair Value at the End of the Reporting Period 49,685 126,071 41,108 29,031
72 Community Services Directorate—Annual Report 2013–14 SECTION A 2 73 toFair Value Relationship of Audited Financial Report Audited Financial Report Unobservable Inputs Inputs Unobservable Higher historical cost cost historical Higher per m2 increasesfair value Greater consumption of economic benefit or increased obsolescence lowers fair value. cost historical Higher per m2 increasesfair value Higher value of similar land increases estimated fair value Greater consumption of economic benefit or increased obsolescence lowers fair value. cost historical Higher per m2 increasesfair value Greater consumption of economic benefit or increased obsolescence lowers fair value. A.2 Range of Range of (Weighted Average) (Weighted Unobservable Inputs Inputs Unobservable 2%per year $6,021 per m2 10% - 4% per year (6% per year) $1,627 - $5,000 per m2 ($2,423 per m2) $9 - $1,072per m2 ($259 per m2) 20% - 2% per year (5% per year) $600 - $4,750 per m2 ($2,477 per m2) inputs Significant Unobservable Historical Cost per per Cost Historical square metre Costs derived from quantity surveyor sourced material and from actual costsfor works. capital recent per Cost Historical square metre Selectionof land with similar approximate utility Costs derived from quantity surveyor sourced material and fromactual costsfor works. capital recent per cost Historical square metre Costs derived from quantity surveyor sourced material and from actual costsfor works. capital recent Community Services Directorate Services Community Forthe YearEnded June 30 2014 Notes to and Forming Part of the Financial Statements of Financial the Part Forming to and Notes Valuation Technique(s) Depreciated replacement value Depreciated replacement value Market approach Depreciated replacement value Land 2014 $'000 $49,685 $41,108 $29,031 Buildings $126,071 Community and Heritage Assets Heritage Correctional Facility Correctional Value as at 30 June 30 June at as Value Description and Fair and Fair Description Information about significant unobservable inputs (Level 3) in fair value measurements value fair in 3) (Level inputs unobservable about significant Information NOTE 24. PROPERTY, PLANT AND EQUIPMENT - Continued EQUIPMENT AND PLANT PROPERTY, 24. NOTE Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 25. INTANGIBLE ASSETS The Directorate has externally purchased IBM Cognos TM1 software, consisting of 20 licences and TRIM Context Software consisting of 80 licences and software relating to a Disability ACT client information system.
2014 2013 $'000 $'000 Externally Purchased Software Computer Software at Cost 1,000 1,000 Less: Accumulated Amortisation (748) (583) Total Externally Purchased Software 252 417 Total Intangible Assets 252 417
Reconciliation of Intangible Assets The following table shows the movement of Intangible Assets from the beginning to the end of 2013-14. Externally Purchased Software Total $'000 $'000 Carrying Amount at the Beginning of the Reporting 417 417 Period Amortisation (165) (165) Carrying Amount at the End of the Reporting Period 252 252
Reconciliation of Intangible Assets The following table shows the movement of Intangible Assets from the beginning to the end of 2012-13. Externally Purchased Software Total $'000 $'000 Carrying Amount at the Beginning of the Reporting 106 106 Period Additions 448 448 Amortisation (137) (137) Carrying Amount at the End of the Reporting Period 417 417
74 Community Services Directorate—Annual Report 2013–14 SECTION A 2 75 - in of or not and Early when Multi- 2013 public during $'000 9,437 9,437 Centre relating are Seniors work Trauma excess use Workforce Holt projects
Belconnen and the Arts in Centres House for Tuggeranong of projects Audited Financial Report Audited Financial Report Hub, 69 time and
of Progress workforce Canberra include A.2 ready installation Centre, 2014 of $'000 3,416 3,485 in
the Gorman of continuing Belconnen are Hubs Music the
improvements Glassworks, and the development that progress periods Works completion extensive in Childhood land Ainslie and the scheduling the over Centre, assets to replacement to Community Early for Capital Canberra Hub, require Studio currently due 2), commencing Holt used buildings, Seniors is simpler relates are by several often Print the be constructed Multi-Art with (Stage that (feasibility), and will equipment. include Hub, offset assets being Canberra Progress 2013-14 Hub Megalo and in of which House in Sheds contrast Centre projects the partially These assets ACT and b Works Community Community Services Directorate Community Hub, For the Year Ended 30 June 2014 are works Men's vehicles was construction, a Gorman Community Progress period. replacement Cook assets, in Community 2), This Music Capital Disability More capital motor under Flynn the the in Progress for art. as Notes to andNotes to Part Forming the Financial of Statements other are in Works Major of Ainslie (Stage Lanyon reporting Centre, with such Centre, the including art. including which decrease software Works works of Centre Centre, present year Software Hub, The feasibility study. Art Recovery 2013-14 depreciated as the Directorate economic any is not deriving currently benefits from them. Childhood acquired, public to support disability services. Arts the integration Arts the Central b) Software Works in Progress Total Capital Works in Progress a) Capital Works in Progress Assets, works Centre and the Trauma Centre. Recovery NOTE 26. CAPITAL WORKS IN PROGRESS NOTE 26. CAPITAL Capital Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 26. CAPITAL WORKS IN PROGRESS - Continued
Reconciliation of Capital Works in Progress The following shows the movement of Capital Works in Progress from the beginning to end of 2013-14.
2014 2013 $'000 $'000 Carrying Amount at the Beginning of the Reporting Period 9,437 12,875 Additions 10,695 11,431 Transfer out of Capital Works in Progress from Administrative Arrangements (AAs) a - (4,180) Capital Works in Progress Completed and Expensed - (17) Capital Works in Progress Completed and Transferred to Property, Plant and Equipment b (16,647) (10,217) Capital Works in Progress Completed and Transferred to Intangibles - (455) Carrying Amount at the End of the Reporting Period 3,485 9,437
a) There were no Capital Works in Progress from Administrative Arrangements (AAs) in 2013-14. The Transfer of Capital Works in Progress from the Administrative Arrangements (AAs) in 2013 relates to projects transferred to the Education and Training Directorate (ETD) for childcare facility upgrades. b) The balance transferred out of Capital Works in Progress in 2014 mainly relates to works finalised at various Community Hubs, the Griffin Centre, Lanyon Community Centre, Southside Community Centre, Civic Youth Centre, Youth Coalition of the ACT, Flynn Community Hub (Stage 2), Tuggeranong Arts Centre, Canberra Glassworks, Street Theatre Extension, Gorman House and various public works of art.
76 Community Services Directorate—Annual Report 2013–14 SECTION A 2
77
Carrying Amount at the End of the Reporting Period Reporting the of End the at Amount Carrying 3,485 69 12 14 3,390
Audited Financial Report Audited Financial Report
(16,647)
- (1,391) (1,085) (14,171) Property, Plant and Equipment and Plant Property, A.2
Capital Works in Progress Completed and Transferred to to Transferred and Completed Progress in Works Capital
10,695 Additions 69 222 235 10,169
9,437 Carrying Amount at the Beginning of the Reporting Period Reporting the of Beginning the at Amount Carrying - 1,181 864 7,392
$'000 $'000 $'000 $'000 $'000
Progress Progress Progress in Total Progress
Capital Works in in Works Capital Works in in Works Works Capital Works in in Works
Assets Capital Capital Assets Improvements Improvements Software Software Art of Works
Community Community Land Land
Buildings and and Buildings Heritage and and Heritage
The following table shows the movement of Capital Works in Progress during 2013-14. 2013-14. during Progress in Works Capital of movement the shows table following The
Reconciliation of Capital Works in Progress in Works Capital of Reconciliation
NOTE 26. CAPITAL WORKS IN PROGRESS - Continued - PROGRESS IN WORKS CAPITAL 26. NOTE
For the Year Ended 30 June 2014 June 30 Ended Year the For
Notes to and Forming Part of the Financial Statements Financial the of Part Forming and to Notes Community Services Directorate Services Community (17)
(455) Total
$'000 9,437
(4,180)
11,431 12,874
(10,217)
- - - -
(17)
472
(455)
$'000 Works in Software Progress
- - -
197
$'000 1,181 3,370
(2,386)
Capital Capital Works in Progress Works of Art Art Works of
- - -
31
864
$'000 2,015
(1,182)
Works in Progress Community Community Heritage and Heritage and Assets Capital Capital Assets
- -
Land Land $'000 8,875 7,805 7,392
(5,108) (4,180)
Works in Progress Buildings and and Buildings Improvements Improvements
- - - - 344
$'000 1,197
(1,541) Works in Progress Correction Correction Community Services Directorate Services Community For the Year2014 30 June the Ended For
Facilities Capital Capital Facilities Notes to and Forming Part of the Financial Statements Financial the Part of Forming and to Notes NOTE 26. CAPITAL WORKS IN PROGRESS - Continued WORKS - IN PROGRESS NOTE 26. CAPITAL Works in Progress Capital of Reconciliation followingThe table of shows Capital the movement Works in Progress during 2012-13. at the Amount BeginningCarrying of the Reporting Period Additions Capital Works in Progress Transferred out as part of Administrative Arrangements Capital Works in Progress and Completed Expensed Capital Works in Progress and Completed Transferred to Plant Property, and Equipment Capital Works in Progress and Completed Transferred to Intangibles Period Reporting the of End at the Amount Carrying
78 Community Services Directorate—Annual Report 2013–14 SECTION A 2 79 the 92 92 2013 $'000 Support under purchased and Audited Financial Report Audited Financial Report Offers
Individual A.2 grants Service the 2014 $'000 1,065 1,065 (OCYFS) for Enhanced Support
advance in the to Family and payments relating to Youth grants relate Community Services Directorate Community For the Year Ended 30 June 2014 ACT Children for prepayments Notes to andNotes to Part Forming the Financialof Statements Disability a the Office and for year This National Disability Insurance National Disability Scheme (NDIS). Packages Prepayments Total Other Assets a) services NOTE 27. OTHER ASSETS NOTE 27. OTHER OtherCurrent Assets Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 28. PAYABLES 2014 2013 $'000 $'000 Current Payables Trade Payables a 4,117 1,665 Other Payables b 1,650 1,572 Accrued Expenses c 3,638 6,544 Total Current Payables 9,405 9,781 Total Payables 9,405 9,781
Payables are aged as follows: Not Overdue 6,033 9,448 Overdue for 30 to 60 Days 3,372 286 Overdue for More than 60 Days - 47 Total Payables 9,405 9,781
Classification of ACT Government/Non-ACT Government Payables Payables with ACT Government Entities Trade Payables 3,314 283 Other Payables 949 364 Accrued Expenses 359 786 Total Payables with ACT Government Entities 4,622 1,433 Payables with Non-ACT Government Entities Trade Payables 803 1,383 Other Payables 701 1,207 Accrued Expenses 3,279 5,758 Total Payables with Non-ACT Government Entities 4,783 8,348 Total Payables 9,405 9,781
a) Trade Payables as at 30 June 2014 relate to invoices received but were not paid to suppliers for services provided during the year. There were more large value invoices in 2013-14 compared to the previous year. b) Other Payables largely relate to invoices from Shared Services relating to additional ICT costs following a final reconciliation of SLA costs for 2011-12 and 2012-13 received in late June 2014, Out of Home Care Grants, Office for Women grants and contractor and consulting fees relating to service packages for Non-Government Organisations (NGOs) under the Community Sector Reform initiatives. c) Accrued Expenses largely relate to Disability ACT grants to NGOs, agency staff costs and repairs and maintenance costs for Community and artsACT facilities.
80 Community Services Directorate—Annual Report 2013–14 SECTION A 2 81 in non- taken 2013 in $'000 1,225 1,557 1,225 1,557 2,782 leases implicit escalation Directorate been
These nor rates increase The have Audited Financial Report Audited Financial Report the A.2 years. 2014 by $'000 1,111 1,636 1,111 1,636 2,747
interest which 4 options, leases. of to The
offset all 2 finance from lease. purchase vehicle leases, or vary per existing finance 26 finance a cost terms renewal of the of under vehicle average and renewal asset terms motor lower the an 8.9% no a 151 to Community Services Directorate Community and For the Year Ended 30 June 2014 have holds reflects reflecting 4.4% but liability from Notes to andNotes to Part Forming the Financial of Statements Leases a a currently lease decrease vary extensions, finance Finance overall leases for a Directorate The as allow these up held 151 vehicles as at to 149 at at as 2014 as 2013.30 June 30 June compared 151 vehicles held Total Total Finance Lease Liabilities a) current Finance Leases SecuredTotal Current Finance Lease Liabilities Finance Non-Current Lease Liabilities Secured Finance Leases Secured Total Non-Current Finance Lease Liabilities Current FinanceCurrent Lease Liabilities Secured NOTE 29. FINANCE LEASES NOTE 29. FINANCE The clauses. Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 29. FINANCE LEASES - Continued
Secured Liability The Directorate's lease liabilities are effectively secured because if the Directorate defaults the leased assets revert to the lessor.
Finance Leases 2014 2013 $'000 $'000
Finance Lease Commitments are payable as follows:
Within one year 1,255 1,374 Later than one year but not later than five years 1,750 1,679 Minimum Lease Payments 3,005 3,053
Less: Future Finance Lease Charges (258) (271) Amount Recognised as a Liability 2,747 2,782 Total Present Value of Minimum Lease Payments 2,747 2,782
The present value of the minimum lease payments are as follows:
Within one year 1,111 1,225 Later than one year but not later than five years 1,636 1,557 Total Present Value of Minimum Lease Payments 2,747 2,782
Classification on the Balance Sheet Finance Leases Current Finance Leases 1,111 1,225 Non-Current Finance Leases 1,636 1,557 Total Finance Leases 2,747 2,782
Credit Facilities There are no formal credit facilities in place for the Directorate with the Territory's appointed transactional bank. If the Directorate's account goes into overdraft throughout the year, the Directorate is not charged interest. However, the overdraft position is required to be rectified as soon as possible. The Directorate did not go into overdraft at any time during the financial year.
82 Community Services Directorate—Annual Report 2013–14 SECTION A 2 83 a new of 378 378 2013 2013 There higher higher $'000 $'000 1,997 3,789 1,018 2,449 7,634 4,503 8,292 2,449 1,997 24,398 22,401 12,261 16,764 24,398 11,282 for Enterprise the entitlement staff.
to of hours new application Audited Financial Report Audited Financial Report increase, (FTE) A.2 the the 601 601
relates 2014 2014 $'000 $'000 1,807 4,124 1,050 4,272 4,207 8,331 4,272 1,807 (EBA) of number 27,223 25,416 10,047 12,969 17,176 27,223 12,212 the salary, entitlement total
to directly equivalent impact the due base total the in in to full-time Benefits mainly is 989 average Other in relates reduction increase a liability and an by employed liability increase and Leave an offset Salaries Leave rate Community Services Directorate Community For the Year Ended 30 June 2014 and Directorate Service (EBA) bond Annual the Accrued b b Long service in in c in Notes to andNotes to Part Forming the Financial of Statements of c 2014, a Agreement June years increase increase increase Government 30 The The at The number of FTE staff and an increase in base salaries as a result of EBA. the 2013-14 a as result ofnumber FTE salaries base staff in and an increase c) hours. Bargaining higher Total Employee Benefits Total Employee employees. a) b) average Total Employee Benefits Payable after 12 Benefits Months Payable Total Employee Benefits Total Employee As Total Employee Benefits Payable within Benefits Payable Total 12Employee Months after 12 Months Payable Estimated Amount Leave Annual Leave Service Long Estimate of when is Payable Leave within Payable 12 months Estimated Amount Leave Annual Leave Service Long Accrued Salaries Other Benefits 978 staff at as 2013.30 June were Total Non-Current Employee Benefits Employee Total Non-Current For Disclosure Purposes Only Accrued Salaries Other Benefits Benefits Employee Total Current Benefits Employee Non-Current Leave Service Long NOTE 30. EMPLOYEE BENEFITSNOTE 30. EMPLOYEE Benefits Employee Current Leave Annual Leave Service Long Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 31. OTHER PROVISIONS 2014 2013 $'000 $'000 Current Other Provisions Provision for Make Good - 36 Total Current Other Provisions - 36 Non-Current Other Provisions Provision for Make Good 1,487 1,403 Total Non-Current Other Provisions 1,487 1,403 Total Other Provisions 1,487 1,439
Provision for Make Good The Directorate has three property leases being 11 Moore St Canberra City, Swanson Plaza Belconnen and Nature Conservation House (NCH), Belconnen. There are clauses within the lease agreements which require the Directorate, upon cessation of the tenancy, to return the office space to the condition it was in before it was leased (this is referred to as 'make good'). The current tenancy agreement for 11 Moore St was signed in 2010 and expires in 2015. The current lease agreement for Swanson Plaza, Belconnen was for 10 years, but was renegotiated in 2012-13 and now expires in 2017. The current tenancy agreement for NCH Belconnen has a 5 year option and expires in 2015. The make good provision is based on an agreed rate per square metre of occupancy, being $182 per sqm for 11 Moore St, $203 per sqm for Swanson Plaza and $40 per sqm for NCH. As at 31 October 2015, the approximate cost for 11 Moore St Canberra City would be $1,069,647 to meet the make good obligation. The present value of $1,069,647, using the two year Government bond rate as at 30 June 2014 (2.62%), is approximately $1,042,312.
2014 2013 $'000 $'000 Reconciliation of the Provision for Make Good Provision for Make Good at the Beginning of the Reporting Period 1,439 1,390 Increase in Provision due to unwinding of discount 48 49 Provision for Make Good at the End of the Reporting Period 1,487 1,439
84 Community Services Directorate—Annual Report 2013–14 SECTION A 2 85 for the the are with loan 264 407 917 407 Early 2013 $'000 1,588 1,181 from Australia from agencies funds loan The
mechanical of the free and Australian Audited Financial Report Audited Financial Report to funding Fund. received 202 206 206
Commonwealth 2014 A.2 $'000 the 4,632 5,040 4,834
balance Government the interest loans
controls Week, relating from an ACT two is to remaining Youth Management lighting, Development, the funding loan and to program, jurisdictions relates and efficient The Sector Resource 2014 other relates Interact School Study energy in (NDIS) June (EPD) from of facilities. Youth largely 30 a Artist at Community Scheme as purpose the received Advance the b b Directorate Community Services Directorate Community For the Year Ended 30 June 2014 programs, the for in community in for of Arts Insurance Kids Borrowings (AEDI) was of Planning Received Notes to andNotes to Forming Part the Financial of Statements contributions variety Index and a towards Disability with 2011-12 Council in in Revenue Government National ACT Other Juvenile JusticeJuvenile Administrator function undertaken the by Directorate. associated contributions repayments a over four term. year Australian upgrades Non-Current Other LiabilitiesNon-Current b) Environment received Total Total Other Liabilities a) the Total OtherTotal LiabilitiesCurrent ACT Government Borrowings Other Liabilities Total Non-Current NOTE 32. OTHER LIABILITIES NOTE 32.OTHER Other Current Liabilities Advance in Received Revenue Other ACT Government Borrowings Development Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 33. EQUITY
Asset Revaluation Surplus The Asset Revaluation Surplus is used to record the increments and decrements in the value of each class of property, plant and equipment. 2014 2013 $'000 $'000 Balance at the Beginning of the Reporting Period 56,838 63,156 Increment in Land due to Revaluation a 355 8,606 (Decrement) in Buildings and Land Improvements due to Revaluation b (349) (2,972) (Decrement) in Community and Heritage Assets due to Revaluation c (1,059) (1,438) (Decrement) in Works of Art Assets due to Revaluation - (12) Total (Decrease) / Increase in the Asset Revaluation Surplus (1,053) 4,184 Transfer (from) Asset Revaluation Surplus d - (10,502) Balance at the End of the Reporting Period 55,785 56,838
a) The increment in Land due to Revaluation relates to a disclosure correction of land revaluation included as land improvements in 2012-13 for the West Belconnen Child and Family Centre which was part of the revaluation undertaken in 2012-13. Comparative asset balances have not been amended as the movement is considered immaterial. b) The decrement in Buildings and Land Improvements relates to a disclosure correction of land revaluation rather than land improvements for the West Belconnen Child and Family Centre which was part of the revaluation undertaken in 2012-13. c) The decrement in Community and Heritage Assets relates to a decrement for Gorman House offset by an increase cost adjustment for Strathnairn Homestead relating to the revaluation of assets undertaken in 2012-13. d) The Transfer from Asset Revaluation Surplus for 2012-13 relates to 28 childcare facilities transferred to the Education and Training Directorate (ETD) as part of the Administrative Arrangements (AAs) effective from 10 November 2012.
86 Community Services Directorate—Annual Report 2013–14 SECTION A 2 87 is on 24
and 252 206 GST
Total $'000 output 2,868 7,732 9,405 1,636 5,136 4,834 1,807 1,487 3,485 1,065 1,111 2,164
relates 'reliably 'reliably 11,689 25,416 40,766 45,902 to
274,513 280,414 292,103 246,201 an be be collected to
Directorate attributed to relates ------GST the receivables cannot able 940 165 165 165 to $'000 1,385 2,325 2,164 4,489 4,324 2,164 by reliably Audited Financial Report Audited Financial Report attributed' this amount were be A.2 as held relates Unallocated
this non-current 'reliably 4 - - - -
as cannot 6
purpose be above, amount 387 168 837 817 152 854 818 276 330 $'000 2,068 2,489 8,998 11,548 14,037 51,416 51,416 52,253 38,216 this equivalents above, cannot as column specific 'Unallocated'
Output Class Output a cash expenditures and 3 ------for column above, and class. 603 983 377 146 123 475 206 $'000 1,864 2,467 3,416 2,277 3,637 4,112 held 202,574 205,990 208,457 204,345 cash 'Unallocated' column output playground operational of the
Output Class Output an 'Unallocated' in amounts to 2 - - - - 10 12 89 abilities the 184 576 378 584 373 310 176 204 690 the amount $'000 1,910 2,948 3,638 all in unforeseen 13,815 13,815 14,399 10,761 'Unallocated' the included an only for attributed' the of As
Output Class Output in been held included Community Directorate Services For the Ended Year 30 June 2014 1 - -
8 is 'reliably 69
has 754 777 252 692 509 631 342
$'000 5,613 3,937 1,482 5,476 6,708 7,029 3,932 be
been classes. included components, 12,231 22,468 23,950 12,505
which (11,445) development has Notes to and Forming Part of the Financial Statements Financial the of Part Forming and to Notes been
the cannot Output Class Output output Cash equivalents has for disparate a which of cash class. receivables payables and period Directorate's Boundless output number the to a the current an cash b b current for of to of to of paid c of loan portion a portion portion to Receivable class. c) Payables A goods and services for the period which cannot attributed' be 'reliably to an output class. a) Unallocated Cash and Cash Equivalents Cash and Cash Unallocated a) A have been disclosed in the 'Unallocated' column above. b) Receivables A Other Liabilities Liabilities Non-Current Total Liabilities Total Net (Liabilities)/Assets Finance Leases BenefitsEmployee Other Liabilities Liabilities Current Total Liabilities Non-Current Finance Leases BenefitsEmployee Other Provisions Intangible Assets Capital Works in Progress Assets Non-Current Total Total Assets Liabilities Current Payables Receivables Sale for Held Assets Assets Other Total Current Assets Non-Current Assets Receivables Property, Plant and Equipment Year EndedYear 30 June 2014 Current Assets Cash and Cash Equivalents attributed' NOTE 34. DISAGGREGATED DISCLOSURE OF ASSETS AND LIABILITIES AND ASSETS OF DISCLOSURE DISAGGREGATED 34. NOTE attributed' comprised Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 34. DISAGGREGATED DISCLOSURE OF ASSETS AND LIABILITIES - Continued
Year Ended 30 June 2013
Output Class Output Class Output Class Output Class Unallocated Total 1 2 3 4 $'000 $'000 $'000 $'000 $'000 $'000
Current Assets a Cash and Cash Equivalents 8 250 1,772 540 1,255 3,825 b Receivables 1,294 273 204 349 630 2,750 Assets Held for Sale 97 4 - 19 - 120 Other Assets 37 7 31 17 - 92 Total Current Assets 1,436 534 2,007 925 1,885 6,787
Non-Current Assets b Receivables - - - - 864 864 Property, Plant and Equipment 7,256 27,028 176,108 54,168 - 264,560 Intangible Assets 392 17 8 - - 417 Capital Works in Progress - - 9,434 3 - 9,437 Total Non-Current Assets 7,648 27,045 185,550 54,171 864 275,278
Total Assets 9,084 27,579 187,557 55,096 2,749 282,065
Current Liabilities c Payables 6,654 238 1,802 1,013 74 9,781 Finance Leases 678 191 27 329 - 1,225 Employee Benefits 10,559 1,750 2,100 7,992 - 22,401 Other Provisions - - 36 - - 36 Other Liabilities - 263 538 380 - 1,181 Total Current Liabilities 17,891 2,442 4,503 9,714 74 34,624
Non-Current Liabilities Finance Leases 969 108 3 477 - 1,557 Employee Benefits 852 144 142 859 - 1,997 Other Provisions 308 157 111 827 - 1,403 Other Liabilities - - 407 - - 407 Total Non-Current Liabilities 2,129 409 663 2,163 - 5,364
Total Liabilities 20,020 2,851 5,166 11,877 74 39,988
Net (Liabilities)/Assets (10,936) 24,728 182,391 43,219 2,675 242,077
a) Unallocated Cash and Cash Equivalents A portion of cash and cash equivalents has been included in the 'Unallocated' column above, as this cannot be 'reliably attributed' to the Directorate's output classes. As the amount of cash and cash equivalents held by the Directorate is comprised of a number of disparate components, only the amounts held for a specific purpose were able to be 'reliably attributed' to an output class. Cash which is held for unforeseen operational expenditures cannot be reliably attributed and have been disclosed in the 'Unallocated' column above. b) Receivables A portion of current receivables has been included in the 'Unallocated' column above, as this amount relates to GST Receivable for the period which cannot be 'reliably attributed' to an output class. 'Unallocated' non-current receivables relates to a loan paid to Boundless for the development of an all abilities playground and cannot be 'reliably attributed' to an output class. c) Payables A portion of current payables has been included in the 'Unallocated' column above, as this amount relates to GST collected on goods and services for the period which cannot be 'reliably attributed' to an output class.
88 Community Services Directorate—Annual Report 2013–14 SECTION A 2 89 is in of the the time 306 306 364 364 care, 2013 $'000 to 2,435 of 35,388 35,024 33,259 35,694 full involving age Amounts Education function 17 licensing government part year Transferred
of the Administrative the as Audited Financial Report Audited Financial Report school arrangements to occurred the to ------A.2 financial ETD transfer 2014 $'000 managing Regulation to under the services, Amounts relation and and Directorate in Transferred
2012-13 administrative the arrangements of involved the children's Directorate Services from requirements legislation playschools, the based during function and administrative this restructuring from Childcare Regulation centre of of the restructuring Government The and transferred of any preschools transfer ACT including part transferred Community Services Directorate Community For the YearFor the Ended 30 June 2014 (ETD). restructuring The assets Services have as ACT a net not the in liabilities to 2012, independent CMTD did centres. administering Notes to andNotes to Part Forming the Financial of Statements Childcare Directorate and of for from care, services childcare day November assets amendment Training Directorate transfer 10 owned family children's Arrangements the(AA's) during 2013-14 financial year. responsible and Assets Cash and Cash Equivalents Transferred Total Assets Transferred Total Combined Net Assets Total Net Assets Transferred Total Net Assets The Directorate 2010-11 as follows: were Capital Works in Progress Transferred Total Assets Liabilities Benefits Employee Total Liabilities Transferred Assets PlantProperty, andEquipment The land and buildings for 28 childcare facilities also were transferred to the ETD. and Liabilities Assets The ofrestructuring administrative arrangements at the dates of transfer as follows: were equivalent (FTE)equivalent staff from the Directorate. Restructures of Administrative Arrangements 2012-13 Arrangements Restructures of Administrative On the NOTE 35. RESTRUCTURE OF ADMINISTRATIVE ARRANGEMENTS ADMINISTRATIVE OF NOTE 35. RESTRUCTURE 2013-14 Arrangements Restructures of Administrative The Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 36. FINANCIAL INSTRUMENTS
Details of the significant policies and methods adopted, including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised, with respect to each class of financial asset and financial liability are disclosed in Note 2 Summary of Significant Accounting Policies.
Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Directorate is considered to have insignificant exposure to interest rate risk, as it holds only cash and cash equivalents with the Westpac Banking Corporation that generates minimal interest, and receivables are non-interest bearing. Interest on liabilities in relation to finance lease commitments for motor vehicles are at fixed interest rates. All ACT Government borrowings held by the Directorate are interest free loans. There have been no changes in risk exposure or processes for managing risk since the last financial reporting period. Sensitivity Analysis A sensitivity analysis has not been undertaken as the Directorate has insignificant exposure to interest rate risk.
Credit Risk Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. Financial assets consist of cash and cash equivalents and receivables. The Directorate's credit risk is limited to the carrying amount of the financial assets it holds net of any allowance made for impairment. Cash and cash equivalents are held with the Westpac Banking Corporation, a high credit, quality financial institution, in accordance with whole of ACT Government banking arrangements and the Directorate holds no investments. A significant proportion of the Directorate's receivables are from ACT Government and Commonwealth Government agencies. The Directorate reviews outstanding debtors on a monthly basis and those unresolved are referred to the ACT Government Solicitor's Office for legal action. Credit risk for the Directorate is therefore considered to be low. There have been no changes in credit risk exposure since the last reporting period.
90 Community Services Directorate—Annual Report 2013–14 SECTION A 2 91 of or the risk and risk. in asset. risk days financial fluctuate price obligations anticipated 28 liquidity rate will Government services traded to of its financial Audited Financial Report Audited Financial Report and within ACT individual financial A.2 interest the the subject paid another instrument its payment to manages instruments supplies or from are are from of meet enable cash that financial to specific a arising to financial services Directorate of purchase unable factors and appropriation those The delivering the flows similar is by be by to instruments all than year. cash will requirements supplies relate caused the settled of (other future financial obligations affecting are are or during drawdown any Directorate that prices these obligations value factors Purchases the Community Services Directorate Services Community basis For the Year Ended 30 June 2014 30 June Year Ended the For changes pay have by fair to market that or liabilities the not these financial in leases. risk appropriation cash that fortnightly Notes to and Forming Part of the Financial Statements Financial the Part of Forming and to Notes of main issuer, does a the financial risk whether its finance on is changes the or with for source is of risk), risk paid forecasting is risk Directorate main Directorate's instrument payments currency The market. The has notundertaken. been analysis sensitivity a Accordingly The Directorate's exposure to liquidity riskThe Directorate's has not tochanged exposure since liquidity the reporting previous period. Price Risk Price because receiving thereceiving goods or services. The which obligations. NOTE 36. FINANCIAL INSTRUMENTSNOTE36. - Continued FINANCIAL Liquidity Risk Liquidity associated through Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 36. FINANCIAL INSTRUMENTS - Continued
Fair Value of Financial Assets and Liabilities The carrying amounts and fair values of financial assets and liabilities at the end of the reporting period are: Carrying Carrying Amount Fair Value Amount Fair Value 2014 2014 2013 2013 $'000 $'000 $'000 $'000
Financial Assets Cash and Cash Equivalents 7,732 7,732 3,825 3,825 Receivables 1,836 1,836 1,889 1,889 Loans Receivable 2,164 2,164 864 864 Total Financial Assets 11,731 11,731 6,578 6,578
Financial Liabilities Payables 9,405 9,405 9,781 9,781 Borrowings 408 408 671 671 Finance Leases 2,747 2,747 2,782 2,782 Total Financial Liabilities 12,560 12,560 13,234 13,234
Fair Value Hierarchy The Directorate's financial assets and liabilities are measured, subsequent to initial recognition, at amortised cost and as such are not subject to the Fair Value Hierarchy.
92 Community Services Directorate—Annual Report 2013–14 SECTION A 2
93
Net Financial (Liabilities)/Assets Financial Net (1,087) 1,919 - (1,750) (1,255) -
Total Financial Liabilities Financial Total 12,818 9,813 - 1,750 1,255 -
5.93% Finance Leases Finance 29 3,005 - - 1,750 1,255 -
Borrowings 408 408 - - - - 32
Payables 9,405 9,405 - - - -
28 Audited Financial Report
Financial Liabilities Financial
A.2
Total Financial Assets Financial Total 11,731 11,731 - - - -
Loans Receivable Loans 2,164 2,164 - - - - 22
Trade Receivables Trade 1,836 1,836 - - - - 22
Cash and Cash Equivalents Cash and Cash 7,732 7,732 - - - - 21
Financial Assets Financial
$'000 $'000 $'000 $'000 $'000 $'000 Rate
2014 Total Years Rate Interest No. Bearing Years Less or
Interest Interest Average Note Interest Interest 5 than 5 to Year 1
Floating Floating Weighted Non- More 1 Over
Fixed Interest Maturing in: Maturing Interest Fixed
in the following maturity analysis are shown on an undiscounted cash flow basis. flow cash undiscounted an on shown are analysis maturity following the in
appearing amounts All less. or year 1 in mature will bearing non-interest are or rate interest floating a have which liabilities and assets
financial payables, non-current for Except 2014. June 30 at as period maturity by rates interest average weighted the including rates,
interest to exposure the as well as liabilities and assets financial for analysis maturity Directorate's the out sets table following The
NOTE 36. FINANCIAL INSTRUMENTS - Continued - INSTRUMENTS FINANCIAL 36. NOTE
For the Year Ended 30 June 2014 June 30 Ended Year the For
Notes to and Forming Part of the Financial Statements Financial the of Part Forming and to Notes Community Services Directorate Services Community 864 671 Total $'000 7,439 3,053 3,825 2,750 9,781 (6,066) interest 13,505 financial appearing to
- payables, 864 671
amounts Non- $'000 exposure 7,439 3,825 2,750 9,781 (3,013) 10,452 All Interest Bearing the
as less. ------non-current or well More for $'000 Years 1,679 1,679 than 5than as (1,679)
year
1 in ------Except to 5 liabilities $'000 Years 1,374 1,374 Over 1 Over (1,374) mature
2013. and will ------June assets $'000 30 1 Year 1 Year Fixed Interest in: Maturing or Less
bearing at as ------financial Rate $'000 for period Interest
Floating
non-interest are analysis maturity or Rate 6.47% by Interest Average Average rate Community Services Directorate Community For the Year Ended 30 June 2014 Weighted maturity rates 21 22 22 28 32 29 interest No. Note Note Notes to and Forming Part the Financial of Statements interest floating Directorate's a average the have out which sets weighted the table liabilities and including following assets NOTE 36. FINANCIAL INSTRUMENTS - Continued INSTRUMENTS NOTE 36. FINANCIAL The rates, in the maturity following are analysis shown on an undiscounted cash flow basis. 2013 Financial Assets Cash and Cash Equivalents Trade Receivables Receivable Loans FinancialTotal Assets Financial Liabilities Payables Borrowings Finance Leases FinancialTotal Liabilities Net Financial (Liabilities)
94 Community Services Directorate—Annual Report 2013–14 SECTION A 2 95 such 2013 $'000 3,614 through 13,234
as liabilities category
and this Value financial Audited Financial Report Audited Financial Report such, Fair 2014 $'000 4,088 A.2 category as any 12,560 at
and, have Assets Maturity' not to category does 'Held 'Financial also Loss' the the or and in Profit Directorate assets category The Sale' through financial for above. Community Services Directorate Community Services For Ended the 30 Year June 2014 Value any Fair have at 'Available included not Notes to and Forming ofPart the Financial Statements not are does category, Liabilities Loss' categories 'Financial and Directorate the in The is not included above. Financial Assets Loans and Receivables at Amortised Measured Cost Financial Liabilities Financial Liabilities at Amortised Measured Cost NOTE 36. FINANCIAL INSTRUMENTS- Continued 36. FINANCIAL NOTE and of Each of FinancialCategory Asset Amount Carrying Financial Liability these Profit Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 37. COMMITMENTS 2014 2013 $'000 $'000 Capital Commitments Capital commitments contracted at reporting date mainly relate to the upgrade of various community facilities and youth facilities, a new respite property, the Gorman House Multi Art Hub, the Ainslie Music Hub, various works of art and Community Energy Efficiency Program (CEEP) works and other minor upgrade projects that have not been recognised as liabilities, payables:
Within One Year 10,737 13,626 Later than One Year but not later than Five Years 52 600 a Total Capital Commitments 10,789 14,226
a) The decrease in Capital Commitments mainly relates to the completion of some major capital projects including the Street Theatre Extension, Megalo Print Studio project, Tuggeranong Arts Centre, Holt Early Childhood Centre, Canberra Glassworks, Gorman House and various works of art.
Other Commitments Other commitments contracted at reporting date that mainly relate to grants to Non-Government Organisations and the Service Partnership Agreement with Shared Services for Finance, Human Resources, Information Technology and Procurement Services that have not been recognised as liabilities, payable:
Within One Year 110,849 95,253 Later than One Year but not later than Five Years 58,120 150,726 b Total Other Commitments 168,969 245,979
b) The decrease in Other Commitments largely relates to contracts for grants to Non-Government Organisations ceasing within one year and delays in the renewal of some contracts partially offset by the increase in commitments for later than five years relating to the new Service Partnership Agreement with Shared Services which is an on- going commitment.
96 Community Services Directorate—Annual Report 2013–14 SECTION A 2 97 to 31 the are are year Total lease 2013 of $'000 a varying Shared right 24,782 10,672 14,110 Note which the
One ICT the have below. buildings in (see to Audited Financial Report Audited Financial Report leases contracts A.2 2014 leases $'000 7,596 4,561 relate
leased 12,157 buildings. liabilities Directorate
The conditions the property for (TAMSD) commitments the good of included are the years. which give leases also in make result two There in are a sites Directorate that within included operating rights. largely restore agreements included Services is c to been expire been lease not two renewal commitments Leases Municipal have have and non-cancellable years, Directorate Community Services Directorate Community For the YearFor the Ended 30 June 2014 and lease operating the three three Operating amounts The clauses payments in Territory has operating Notes to andNotes to Part Forming the Financial of Statements within the These requiring rental and on. decrease escalation expires Provisions). Directorate The Other situated agreements terms, leases non-cancellable Services c) closer to completion and the majority of equipment onleases 30 expiring June 2014. amountsAll in theshown commitment note are of inclusive GST. Within One Year Years Five than but not later One Year than Later Total Operating Lease Commitments Contingent follows: as payable renew the leases. Renegotiations of the lease terms occur on renewal of the leases. of leases. the on renewal occur of terms the lease Renegotiations the leases. renew NOTE 37. COMMITMENTS - Continued - NOTE 37. COMMITMENTS Operating Lease Commitments The Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 38. CONTINGENT LIABILITIES AND CONTINGENT ASSETS
The contingent liabilities reflect several individual contingent claims against the Directorate where the final financial ramifications are unclear pending legal settlement. The ACT Government Solicitor's Office has estimated 22 contingent claims at 30 June 2014 at $2,470,000 (23 claims estimated at $952,000 at 30 June 2013).
The Directorate's contingent liabilities largely relate to personal injury claims.
The Directorate had no contingent assets as at 30 June 2014.
98 Community Services Directorate—Annual Report 2013–14 SECTION A 2 99
- 42 16
(26) 306 209 141 754 390 213 2013 (956) (740) $'000 3,825 3,825 2,925 3,371 1,063 7,403 (2,308) (9,614)
-
Audited Financial Report Audited Financial Report (26) (24)
293 125 198
2014 (607) (122) (447) (239) (973)
$'000 A.2 1,690 7,732 7,732 2,825 3,714 4,720 6,410 7,190
(5,497)
Community Services Directorate Community For the Year Ended 30 June 2014 Notes to andNotes to Forming Partthe Financial of Statements Forgiveness ofForgiveness Liabilities Net Assets Transferred or Contributed Net Cash Inflows from Operating Activities (Increase) in Receivables (Increase)/Decrease in Other Assets (Decrease)/Increase in Payables Benefits Employee in Increase Increase in Other Liabilities andNet Changes Liabilities in Operating Assets Add Items Classified or Financing as Investing Add Net (Gain)/Loss on Disposal of Non-Current Assets Unrealised (Gain) on Borrowings Finance Lease Costs Borrowing Cash and Before Changes Liabilities in Operating Assets and LiabilitiesChanges in Operating Assets Net Increase in Assets due to Administrative Restructure Nominal Interest on Borrowings Donated Assets b) Reconciliationb) to the Net Cash of Inflows from Operating Activities Operating (Deficit) Operating (Deficit) Items Non-Cash Add/(Less) Depreciation and Amortisation Total Cash and Cash Recorded Equivalents in the Balance Sheet Cash and at Cash the the EndReporting Equivalents of Period as Recorded in Cashthe Flow Statement NOTE 39. CASH FLOW RECONCILIATION NOTE 39. CASH a) Reconciliation the Cash of and at Cash the the end Equivalents Reporting of Period in the Cash Flow items Statement equivalent to the in the Balance Sheet. Community Services Directorate Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 39. CASH FLOW RECONCILIATION - Continued
Non-Cash Financing and Investing Activities
All motor vehicle leases entered into by the Directorate are under a finance lease arrangement.
2014 2013 $'000 $'000
Acquisition of Motor Vehicles by means of Finance Lease 1,626 1,762
100 Community Services Directorate—Annual Report 2013–14 SECTION A 2 101 to of of of be will will the arts and year 2014 to hubs, 2014, to 3 as 13 $1.36m, services violence National artsACT Program budget July budget Economic Economic the for of initiative July progress a 1 a Gateway Treasury in 4 an 2014, on Gateway and and Audited Financial Report Audited Financial Report over $65.4m) therapy transition of domestic budget on A.2 community July Family involves buildings of involves and 4 the NDIS part Concessions projects Minister, value Services and on is and Treasury Treasury the the commence Commonwealth’s victims Chief operating transfer works of regional to (book transfer will disability Land Youth announced the An the Human The transfer The to to ACT Minister, Minister, capital announced support staff. Child, period, The transfer Commonwealth, 2014. single the centres, 2014. and that a contribution the in Chief Chief this transfer the also July administration (FTE) July for ACT. net 7 into 7 the the will Arrangements Directorate. the Directorate will $133m with (NDIS) During to to total at from Arrangements for programs the from the community of Housing $0.716m to services equivalent centres The to of artworks valued Scheme from time ACT Community Services Directorate Community 2016–17. effective For the YearFor the Ended 30June 2014 Agreement youth number Administrative Directorate Directorate Directorate full including gateway by a public responsibility funding and Administrative to Authority. facilities the the transfer to Insurance 13.6 Directorate Housing 65 2014, 2014, halls, 2014, Bi–lateral existing Notes to andNotes to Part Forming the Financialof Statements various the Directorate, from from and facilities from completed July staff, July the changes July Development Insurance changes 1 and Disability 1 1 from be million together progressively will transfer transfer transfer From Under Under From Under From Economic associated facilities Disability neighbourhood will $12.4 will There no were other events that occurred after balance date that affectwould the Financial Statements in the current or future reporting periods. $12m transfer will from the Directorate. several capital projectsseveral in works progress ($1.7m). f) community will e) will c) transfer administered Housing ACT. by d) b) National trial period is estimated at $146m. bring NOTE 40. EVENTS OCCURRING AFTER BALANCE DATE BALANCE NOTE 40. EVENTS AFTER OCCURRING a) $1.808m. Development Directorate. The transfer four involves staff at a cost of $0.301m. Development and 102 Community Services Directorate—Annual Report 2013–14 SECTION A 3 103 Territorial Financial Statements Territorial A.3 If you require an alternative format of this document contactIf you require an alternative format of this Community Services DirectorateCommunity Services FOR THE YEAR ENDED 30 June 2014 FOR THE YEAR ENDED TERRITORIAL FINANCIAL STATEMENTS STATEMENTS TERRITORIAL FINANCIAL 6205 0619. The following pages 104 to 125 contain electronic pdfs of the Community Services Directorate Territorial Financial pdfs of the Community Services Directorate Territorial The following pages 104 to 125 contain electronic Statements for the year ended 30 June 2014. Territorial Financial Statements Financial Territorial A.3 Community Services Directorate Statement of Income and Expenses on Behalf of the Territory For the Year Ended 30 June 2014
Original Note Actual Budget Actual No. 2014 2014 2013 $'000 $'000 $'000 Income Payment for Expenses on Behalf of the Territory 42 22,117 19,633 20,670 Community Service Obligations 42 24,568 23,216 23,458 Total Income 46,685 42,849 44,128
Expenses Grants and Purchased Services 43 24,568 23,216 23,458 Other Expenses 44 22,117 19,633 20,670 Total Expenses 46,685 42,849 44,128
Operating Surplus/(Deficit) - - -
The above Statement of Income and Expenses on Behalf of the Territory should be read in conjunction with the accompanying notes. Community Services Directorate has four Output Classes in the Controlled Financial Statements, however the Territorial program is only attributable to Output Class 3 - Community Participation. Therefore, a separate Disaggregated Income and Expense note has not been included in these financial statements.
104 Community Services Directorate—Annual Report 2013–14 SECTION A 3 105 - - -
in 9
2013 $'000 8,268 8,277 8,277 8,277 8,277 8,277 read Actual Actual
be - - - 18 should 2014 $'000 5,800 5,818 5,818 5,818 5,818 5,818 Budget Budget Territorial Financial Statements Territorial Original
A.3 Territory - - - the 120 2014 $'000 5,428 5,428 5,308 5,428 5,428 5,428 of Actual Actual
Behalf 47 48 49 No. on Note Liabilities As at 30 June 2014 June at 30 As and Community Services Directorate Services Community Assets of Statement Statement of Assets and Liabilities on Behalf of the Territory the of Behalf Liabilities on and Assets of Statement above conjunction the with accompanying notes. Equity Total Assets Total LiabilitiesCurrent LiabilitiesTotal Net Assets Net Assets and Total have remained Equity at nil. Therefore a Statement of Changes in not has been provided. on behalf of the Territory Equity Accumulated Funds Accumulated EquityTotal The Payables LiabilitiesTotal Current Current Assets Current Cash and Cash Equivalents Receivables Assets Total Current Community Services Directorate Statement of Changes in Equity on Behalf of the Territory For the Year Ended 30 June 2014
Accumulated Total Funds Equity Original Actual Actual Budget 2014 2014 2014 $'000 $'000 $'000
Balance at 1 July 2013 - - -
Comprehensive Income Operating Surplus/(Deficit) - - - Total Comprehensive Income - - -
Balance at 30 June 2014 - - -
Accumulated Total Funds Equity Original Actual Actual Budget 2013 2013 2013 $'000 $'000 $'000
Balance at 1 July 2012 Period - - -
Comprehensive Income Operating Surplus/(Deficit) - - - Total Comprehensive Income - - -
The above Statement of Recognised Income and Expense on Behalf of the Territory should be read in conjunction with the accompanying notes.
106 Community Services Directorate—Annual Report 2013–14 SECTION A 3 107 ------
9
(9) (9)
the 29 18
2013 $'000 Actual Actual 22,934 41,687 22,927 18,769 41,696 18,724 with
------18 18 604 2014 conjunction $'000 Budget Budget 23,254 43,453 23,218 20,235 43,453 19,595 Territorial Financial Statements Territorial in Original
A.3 read ------9 36 be 120 111 111 2014 $'000 Actual Actual 26,368 49,684 26,238 23,335 49,573 23,280 should
47 50 Territory No. Note the of Behalf on Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For Statement Cash Flow Statement on Behalf of the Territory the of Flow Behalf Cash on Statement Flow Cash above Cash and at Cash the the End Equivalents of Period Reporting The Capital Injections Total Receipts from Financing Activities Net Cash Inflows from Financing Activities Net Increase/(Decrease) in Cash and Cash Held Equivalents Cash and Cash Equivalents at Beginning of the Reporting Period Purchase of Property, Plant and Equipment Activities from Investing Total Payments Net Cash (Outflows) Activities Investing from Cash Flows from Financing Activities Receipts Other Other from Operating Activities Total Payments Net Cash Inflows/(Outflows) Operating from Activities Cash Flows Activities from Investing Payments Cash from Government for Expenses on Behalf for Expenses from Cash Government of the Territory Community Obligations Service Other Total Receipts from Operating Activities Payments Grants and Purchased Services Cash Flows from Operating Activities Receipts accompanying notes. Community Services Directorate Territorial Statement of Appropriation For the Year Ended 30 June 2014
Original Total Appropriation Appropriation Budget Appropriated Drawn Drawn 2014 2014 2014 2013 Territorial $'000 $'000 $'000 $'000 Expenses on behalf of the Territory/Community Service Obligations 42,849 51,691 49,648 41,658 Total Territorial Appropriation 42,849 51,691 49,648 41,658 The above Territorial Statement of Appropriation should be read in conjunction with the accompanying notes. Column Heading Explanations The Original Budget column shows the amounts that appear in the Cash Flow Statement in the Budget Papers. The Total Appropriated column is inclusive of all appropriation variations occurring after the Original Budget. The Appropriation Drawn is the total amount, which was received by the Directorate during the year in Appropriation. These amounts appear in the Cash Flow Statement on Behalf of the Territory.
For Disclosure Purposes Only Original Total Appropriation Appropriation Budget Appropriated Drawn Drawn 2014 2014 2014 2013 $'000 $'000 $'000 $'000 Territorial Expenses on Behalf of the Territory (i) 19,611 24,310 23,316 18,724 Community Service Obligations (ii) 23,238 27,381 26,368 22,934 Total Territorial Appropriation 42,849 51,691 49,684 41,658
108 Community Services Directorate—Annual Report 2013–14 SECTION A 3 109 a of the the As Gold claims for of recipients rollover result, Obligations a the Canberra Commonwealth Advance As anticipated. volume eligible the and Service the in the of than Territorial Financial Statements Territorial in from A.3 less Treasurer's and a increase transfer anticipated. ($0.150m), to Community were the funding than for in recipients relates meet less ($3.440m), to Directorate obligations were eligible increase in Appropriated funding Program an service Services Appropriated Total and Total increase concessions and additional and Municipal community Concession the for for the and ($4.038m) Budget meet Budget Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For to from ($2.000m), payments Territory payments Original Program Original claims funding the meet Territorial Statement of Appropriation - Continued Territorial Appropriation of Statement Program of meet to to from between between volume additional Concession to required the required the Funding Concessions variance in variance ($0.106m). Card funds from 2012-13 ($0.508m) offset a transferby to controlled appropriation ($1.400m). and from (ii) Community Service Obligations (ii) Community result, the appropriation not was down. fully drawn Variances Drawn' between and 'Appropriation 'Total Appropriated' Expenses(i) on Behalf the Territory of Funds down. drawn not fully was appropriation Funds (ii) Community Service Obligations Service (ii) Community The relates Variances between 'Original andBudget' 'Total Appropriated' Expenses(i) on Behalf the Territory of The ACT Community Services Directorate Territorial Note Index of the Financial Statements For the Year Ended 30 June 2014
Note 41 Summary of Significant Accounting Policies Income Notes Note 42 Payment for Expenses on Behalf of the Territory Expense Notes Note 43 Grants and Purchased Services Note 44 Other Expenses Note 45 Act of Grace Payments Note 46 Waivers, Impairment Losses and Write-Offs Asset Notes Note 47 Cash and Cash Equivalents Note 48 Receivables Liabilities Notes Note 49 Payables Other Notes Note 50 Cash Flow Reconciliation Note 51 Financial Instruments Note 52 Commitments Note 53 Contingent Liabilities and Contingent Assets Note 54 Events Occurring After Balance Date
110 Community Services Directorate—Annual Report 2013–14 SECTION A 3 111 the both Summary 2 to Note apply in Territorial Financial Statements Territorial 2 A.3 Note contained in are outlined policies policies accounting The Policies. Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For Directorate's Service Accounting Notes to and Forming Part of the Territorial the Part Statements of Financial Forming and to Notes Community Significant NOTE 41. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ACCOUNTING OF SIGNIFICANT NOTE 41. SUMMARY The Controlled andTerritorial financial statements. of Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 42. PAYMENT FOR EXPENSES ON BEHALF OF THE TERRITORY Under the Financial Management Act 1996 , funds can be appropriated for expenses incurred on behalf of the Territory. The Community Services Directorate receives this appropriation to fund expenses incurred on behalf of the Territory, being the payment of concessions. 2014 2013 $'000 $'000 Payment for Expenses on Behalf of the Territory 22,117 20,670 Community Service Obligations (CSO) 24,568 23,458 Total Payment for Expenses on Behalf of the Territory 46,685 44,128
Payment of Expenses on Behalf of the Territory Concession Payments: - General Rates a 8,664 7,813 - Motor Vehicle Registrations and Licences b 4,120 3,761 - Pensioner Transport c 7,673 7,188 - Spectacle / Senior Spectacle Scheme d 1,458 1,684 - Government Assisted Transport Scheme e 202 224 22,117 20,670 Community Service Obligations - Electricity and Gas f 12,146 10,717 - Water and Sewerage g 10,715 11,450 - Taxi Subsidy Scheme h 1,513 1,182 - Funeral Assistance Program i 194 109 24,568 23,458 Total Payment for Expenses on Behalf of the Territory 46,685 44,128
a) The increase in concession payments for General Rates reflects the 10% increase in the maximum concession per property from $565 in 2012-13 to $622 in 2013-14. b) The increase in Motor Vehicle Registrations and Licences is due to a higher number of eligible concession holders accessing this concession and a rise in registration and licence fees from 1 July 2013. c) Pensioner Transport concessions relate to rebates offered to eligible pensioners for transport using ACTION and Deane's Buslines. Higher expenditure is due to fare increases of 5% in February 2013 and 7.5% in December 2013, together with an increase in the number of concession card holders.
112 Community Services Directorate—Annual Report 2013–14 SECTION A 3 113 a in the the 18% them in in with eligible Energy subsidy 2013-14 financial eligibility an to a payments members. Regulatory in increase concession the and prevents increase together 4% during and decrease reflect family a meet a people 4% that provided provides Utility to This a to Territorial Financial Statements Territorial concession sewerage who system by the A.3 due assist due is in rebates and payments to immediate scheme Competition disability is to offset scheme. student for The individuals water this Smartcard lower severe relate to increase Scheme a partially the payments Obligations Scheme The funerals The of an Independent access months. of have 6 to the and 2013. providers welfare Service of who Obligations cost Spectacle by of Sewerage, Transport July the the for holders institutions. introduction 1 period holders people panel for Service provides fee a meet The card Community Assisted from to determined assists as Gas minimum Program services through benevolent payments a afford Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For concession Community and transport. 2013 effective and concession for and Scheme Government taxi for July cannot in provided 1 of eligible supply is Assistance (ICRC) concession Sewerage Electricity who of transport Subsidy easier schools cost from the it and in and the lower decrease Taxi Funeral higher price public Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes assistance number made The The The Water The The general increase fares in taxi has contributed to the increased expenditure this financial year. Commission's has Water is due to fewerstudents accessing the concession. concession of approximately 4%. towards criteria. The number of funerals arranged increased from to 35 during 2012-13 26 in increased The number of arranged funerals criteria. number of concession eligible holders accessing the scheme. The the decrease using 2013-14. i) hardship individuals, remains at 68% of the and supply fee. service h) e) f) g) NOTE 42. PAYMENT FOR EXPENSES ON BEHALF OF THE TERRITORY - Continued OF THE TERRITORY FOR EXPENSES ON BEHALF NOTE 42. PAYMENT d) Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 43. GRANTS AND PURCHASED SERVICES Grants are amounts provided by the Directorate to ACT Government and non-ACT Government entities for general assistance or for a particular purpose. Grants may be for capital or recurrent purposes and the name or category reflects the use of the grant. The grants given are usually subject to terms and conditions set out in the contract, correspondence, or by legislation.
2014 2013 $'000 $'000 Community Service Obligations 24,568 23,458 Total Grants and Purchased Services 24,568 23,458 Community Service Obligations - Electricity and Gas a 12,146 10,717 - Water and Sewerage b 10,715 11,450 - Taxi Subsidy Scheme c 1,513 1,182 - Funeral Assistance Program d 194 109 24,568 23,458
a) The higher Electricity and Gas Community Service Obligations is due to a 4% increase in the number of eligible concession holders and an increase in the Utility and Energy concession of approximately 4%. b) Water and Sewerage Community Service Obligations relate to rebates provided to eligible individuals, schools and benevolent institutions. The lower payments reflect an 18% decrease in the supply and services fee for Sewerage, partially offset by a 4% increase in the Water price from 1 July 2013 as determined by the Independent Competition and Regulatory Commission's (ICRC) effective from 1 July 2013. The water and sewerage concession remains at 68% of the supply and service fee. c) The Taxi Subsidy Scheme assists people who have a severe disability that prevents them using public transport for a minimum period of 6 months. The scheme provides a subsidy towards the cost of taxi transport. The introduction of the Smartcard system during 2013-14 has made it easier for concession card holders to access this scheme. This together with a general increase in taxi fares has contributed to the increased expenditure this financial year. d) The Funeral Assistance Program provides welfare payments to assist people in financial hardship and who cannot afford to meet the cost of funerals for immediate family members. The assistance is provided through a panel of providers to individuals who meet the eligibility criteria. The increase is due to the number of funerals arranged increasing from 26 in 2012-13 to 35 during 2013-14.
114 Community Services Directorate—Annual Report 2013–14 SECTION A 3 115 in of an for the the and fare 224 1996 in in 2013 period $'000 7,813 3,761 7,188 1,684 to 20,670 20,670 20,670 with or Act number
increase concession due pensioners period decrease is reporting registration 10% higher together a 202
a in 2014 the to $'000 Territorial Financial Statements Territorial the 8,664 4,120 7,673 1,458 student
to 22,117 22,117 22,117 eligible A.3 Management rise 2013,
due reporting to due a is during is reflects expenditure Scheme and Financial made offered 2013-14 Rates Scheme December Higher the the Licences in of Transport rebates and write-offs General concession during to 130 e 7.5% b or Spectacle for Buslines. d this the and made relate Assisted losses Section for Registrations to 2013 Deane's payments accessing payments and payments Vehicle concessions Community Services Directorate Services Community impairment For the Year Ended 30 June 2014 June 30 Year Ended the For Government c pursuant February Grace holders in concession Motor in of year a in ACTION in waivers, Act 5% Transport concession no no of using decrease financial concession increase lower increase were were Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes The Pensioner The The The - Government Assisted Transport Scheme - General Rates - Motor Vehicle Registration and Licences - Pensioner Transport Spectacle- / SeniorSpectacle Scheme eligible previous (FMA). WRITE-OFFS LOSSES AND IMPAIRMENTS NOTE 46. WAIVERS, There or in the previous financial year. NOTE 45. ACT OF GRACE PAYMENTS OF GRACE NOTE 45. ACT There increases increase in the number of concession card holders. d) number of concession eligible holders accessing the scheme. e) payments is due to fewer students accessing the concession. the maximum concession per property from 2013-14. to $622 in 2012-13 $565 in property per concession maximum the b) licence fees from 2013. 1 July c) transport a) NOTE 44. OTHER EXPENSESNOTE 44. OTHER Expenses Other Total Total Other Expenses Subsidies and Concessions Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 47. CASH AND CASH EQUIVALENTS
The Directorate holds a bank account with the Westpac Banking Corporation as part of the whole- of-government banking arrangements.
2014 2013 $'000 $'000 Cash at Bank 120 9 Total Cash and Cash Equivalents 120 9
NOTE 48. RECEIVABLES 2014 2013 $'000 $'000 Current Receivables Trade Debtors 10 7 Accrued Revenue a 5,298 8,261 Total Receivables 5,308 8,268
a) Accrued Revenue largely relates to Community Service Obligations for utility rebates and transport concessions to be paid in 2014-15.
Ageing of Receivables Past Due Greater Not Less than 30 to 60 than Overdue 30 Days Days 60 Days Total $'000 $'000 $'000 $'000 $'000 2014 Not Impaired1 Receivables 5,308 - - - 5,308 Impaired Receivables - - - - -
2013 Not Impaired1 Receivables 8,268 - - - 8,268 Impaired Receivables - - - - -
1) "Not Impaired" refers to Net Receivables (that is Gross Receivables less Impaired Receivables)
116 Community Services Directorate—Annual Report 2013–14 SECTION A 3 117 7 7
2013 $'000 8,261 8,261 8,268
10 10 2014 $'000 5,298 5,298 5,308 Territorial Financial Statements Territorial A.3
Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes Total Receivables with Non-ACT Government Entities Government Total Receivables with Non-ACT Receivables Total Receivables with ACT Government Entities Government Receivables with ACT Accrued Banking Revenue Account) (Territory Entities Government Total Receivables with ACT Entities Government Receivables with Non-ACT Receivables (Interstate Taxi Subsidy Scheme Concessions) NOTE 48. RECEIVABLES - Continued NOTE 48. RECEIVABLES Government Government/Non-ACT Classification ACT of Receivables Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 49. PAYABLES 2014 2013 $'000 $'000 Current Payables Trade Payables - 1,623 Other Payables 316 4,540 Accrued Expenses 5,112 2,114 Total Payables 5,428 8,277
Payables are aged as follows: Not Overdue 5,428 8,277 Total Payables 5,428 8,277
Classification of ACT Government/Non-ACT Government Payables Payables with ACT Government Entities Other Payables 263 4,098 Accrued Expenses 4,356 1,920 Total Payables with ACT Government Entities 4,619 6,018 Payables with Non-ACT Government Entities Trade Payables - 1,623 Other Payables 53 441 Accrued Expenses 756 195 Total Payables with Non-ACT Government Entities 809 2,259 Total Payables 5,428 8,277
118 Community Services Directorate—Annual Report 2013–14 SECTION A 3 119 - - 9 9 (9) (9) 2013 $'000 2,460 (2,469)
- -
120 111 111 120
Territorial Financial Statements Territorial 2014 $'000 2,960 (2,849) A.3
Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes Changes in Operating Assets and LiabilitiesChanges in Operating Assets Increase/(Decrease) in Receivables Net Changes in Operating Assets and LiabilitiesNet Changes in Operating Assets Net Cash Inflows/(Outflows) Operating from Activities Cash and Before Changes in Operating Assets Liabilities (Decrease)/Increase in Payables b) Reconciliationb) Operating to the Net Cash of Inflows from Operating Activities Surplus/(Deficit) Operating Surplus/(Deficit) Total Cash disclosed on the Statement of Assets and Liabilities on Behalf of the Territory Cash at the End the Reporting Period of as Recorded in the Cash Flow Statement on behalf the Territory of NOTE 50. CASH FLOW RECONCILIATION FLOW RECONCILIATION NOTE 50. CASH a) Reconciliation Cash of and at Cash the the EndReporting Equivalents of Period in the Cash Flow Related to the Statement on Behalf the Territory of and Liabilities Items in the on BehalfStatement the of Assets Territory. of Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 51. FINANCIAL INSTRUMENTS
Details of the significant accounting policies and methods adopted, including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised, with respect to each class of financial asset and financial liability are disclosed in Note 41 Summary of Significant Accounting Policies - Territorial.
Interest Rate Risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.
The Directorate is considered to have insignificant exposure to interest rate risk, as it holds only cash and cash equivalents with the Westpac Banking Corporation, that generate minimal or no interest, and receivables and payables are non-interest bearing. There have been no changes in risk exposure or processes for managing risk since the last financial reporting period. Sensitivity Analysis A sensitivity analysis has not been undertaken as the Directorate is not exposed to interest rate risk.
Credit Risk Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. Financial assets consist of cash and cash equivalents and receivables. The Directorate's credit risk is limited to the carrying amount of the financial assets it holds net of any allowance made for impairment. Cash and cash equivalents are held with the Westpac Banking Corporation, a high credit, quality financial institution, in accordance with whole of ACT Government banking arrangements and the Directorate holds no investments.
A significant proportion of the Directorate's Territorial receivables are from the ACT Government which means that the credit risk for these receivables is low. The Directorate reviews outstanding debtors on a monthly basis and if any are unresolved they are referred to the ACT Government Solicitor's Office for legal action. Credit risk is therefore considered low. There have been no changes in credit risk exposure since the last reporting period.
120 Community Services Directorate—Annual Report 2013–14 SECTION A 3 121 9 all by will not has risk. Fair initial 2013 Value $'000 8,277 8,277 8,268 8,277 current has financial to
particular additional price its caused obligations affecting risk to any instrument are 9 Directorate at meet another this request 2013 $'000 factors meeting to the 8,277 8,277 8,268 8,277 or Territorial Financial Statements Territorial of that subject subsequent Amount Amount in or Carrying Carrying A.3
financial can changes are cash a assets ensures of ensures issuer, that these 120 difficulties Fair its measured, 2014 This Value $'000 5,428 5,428 5,308 5,428 flows management delivering or financial Directorate assets
are
by the whether cash Directorate the encounter and current payables. the 120 settled financial future will 2014 instrument of prices, $'000 liabilities 5,428 5,428 5,308 5,428 risk or Amount Amount risk, are Carrying Carrying
and necessary, that Territorial market value amount financial Territorial liquidity its in Directorate liquidity fair to assets to where the have the meet liabilities Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For sufficient that individual to not changes Also, that a financial of risk the exposure exposure risk does order has financial to its the it in is the with limit is liabilities. because time risk specific To in risk Directorate's Directorate's Directorate Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes appropriation financial Total FinancialTotal Liabilities point factors Financial Liabilities Payables asset. The recognition, at amortised cost and as such are not subject to the Value Fair Hierarchy. Fair Value Hierarchy Financial Assets Cash and Cash Equivalents Receivables FinancialTotal Assets fluctuate amountsThe carrying and fair values of financial assets and liabilities at balance date are: similar financial instruments traded in the market. The has analysis not a sensitivity beenAccordingly, undertaken. Fair Value and Liabilities of Financial Assets changed since the previous reporting period. Price Risk Price enough liquidity toenough meet liquidity its emerging financial liabilities. The NOTE 51. FINANCIAL INSTRUMENTS - Continued INSTRUMENTS NOTE 51. FINANCIAL Risk Liquidity Liquidity associated - to and 120 Total $'000 5,308 5,428 5,428 5,428
analysis assets exposure
- 120 the Non- maturity $'000 5,308 5,428 5,428 5,428 Interest as
Bearing
financial All well ------following as More Years $'000 than 5than
the 2014. in ------June liabilities to 5 Years $'000 30 Over 1 Over and
at appearing as ------assets $'000 period amounts 1 Year 1 Year Fixed Interest in: Maturing or Less
All financial ------for maturity less. Rate $'000 or by Interest Floating
year analysis rates 1 Rate in Interest Average Average Weighted interest maturity mature Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For will 47 48 49 average No. Note Note Directorate's bearing the weighted out the Notes to and Forming Part of the Territorial the Statements Part of Financial Forming and to Notes sets non-interest are including table which rates, following interest Weighted Interest Average Rate Weighted Interest Average Rate NOTE 51. FINANCIAL INSTRUMENTS - Continued INSTRUMENTS NOTE 51. FINANCIAL The liabilities are shown on an undiscounted cash flow basis. 2014 Financial Assets Cash Receivables FinancialTotal Assets Financial Liabilities Payables FinancialTotal Liabilities Net Financial Assets/(Liabilities)
122 Community Services Directorate—Annual Report 2013–14 SECTION A 3
123
Net Financial Assets/(Liabilities) Financial Net ------
Weighted Average Interest Rate Interest Average Weighted
Total Financial Liabilities Financial Total 8,277 8,277 - - - -
Payables 8,277 8,277 - - - - 49
Financial Liabilities Financial Weighted Average Interest Rate Interest Average Weighted Financial Statements Territorial
A.3 Total Financial Assets Financial Total 8,277 8,277 - - - -
Receivables 8,268 8,268 - - - - 48
Cash 9 9 - - - - 47
Financial Assets Financial
$'000 $'000 $'000 $'000 $'000 $'000 $'000 Rate
2013 Interest Bearing Years Rate No. Total Years Less or
Average Average Interest Interest 5 than Interest Note to 5 5 to Year 1
Weighted Weighted Non- More 1 Over Floating
Fixed Interest Maturing in: Maturing Interest Fixed
are shown on an undiscounted cash flow basis. flow cash undiscounted an on shown are
analysis maturity following the in appearing amounts All less. or year 1 in mature will bearing non-interest are which liabilities
and assets financial All 2013. June 30 at as period maturity by rates interest average weighted the including rates, interest
following The to exposure the as well as liabilities and assets financial for analysis maturity Directorate's the out sets table
NOTE 51. FINANCIAL INSTRUMENTS - Continued - INSTRUMENTS FINANCIAL 51. NOTE
For the Year Ended 30 June 2014 June 30 Ended Year the For
Notes to and Forming Part of the Territorial Financial Statements Financial Territorial the of Part Forming and to Notes Community Services Directorate Services Community Community Services Directorate Notes to and Forming Part of the Territorial Financial Statements For the Year Ended 30 June 2014
NOTE 51. FINANCIAL INSTRUMENTS - Continued
2014 2013 $'000 $'000
Carrying Amount of Each Class of Financial Asset and Financial Liability
Financial Assets Loans and Receivables Measured at Amortised Cost 5,308 8,268
Financial Liabilities Financial Liabilities Measured at Amortised Cost 5,429 8,277
The Directorate does not have any Territorial financial assets in the 'Financial Assets at Fair Value through Profit and Loss' category, 'Available for Sale' category or the 'Held to Maturity' category and as such these categories are not included above. The Directorate also does not have any Territorial financial liabilities in the 'Financial Liabilities at Fair Value through Profit and Loss' category and, as such, this category is not included above.
124 Community Services Directorate—Annual Report 2013–14 SECTION A 3 125 the the and rates, 2013 $'000 service 23,827 47,134 23,307 scheme
Balance from
affect Directorate. Concession Treasury After general - - -
the subsidy would transfer for 2014 of community $'000 Territorial Financial Statements Territorial taxi will that to A.3
Minister, Occurring Development date transfer payable relate scheme, Chief Program the Events the to - mainly balance Economic liabilities to 54 due spectacle as date and after Concessions note the Directorate (see transport, for reporting occurred Treasury recognised Commitments at bus that Services a been Minister, Directorate Community Services Directorate Services Community For the Year Ended 30 June 2014 June 30 Year Ended the For not Territorial events responsibility sewerage, contracted Chief have and other 2014, future Community the no no to that July Development water from 1 are were commitments The Notes to and Forming Part of the Territorialthe Statements Part of Financial Forming and to Notes From electricity, Within One Other Year - Concessions The Territorial Appropriation that will transfer is $45.092m in 2014–15. $45.092m in is transfer that will Appropriation The Territorial There Financial Statements in the current or future reporting periods. NOTE 54. EVENTS OCCURRING AFTER BALANCE DATE DATE BALANCE NOTE 54. EVENTS AFTER OCCURRING a) Program CONTINGENT ASSETS AND NOTE 53. CONTINGENT LIABILITIES There no were contingent liabilities or contingent assets as at 30 June 2014. at 2014.30 June as no indemnities were There Directorate Date). amountsAll in shown the commitment note are of inclusive GST. Within One Community Year - Obligations Service Total Other Commitments a) and motor and vehicle licences rebates: NOTE 52. COMMITMENTS Other Commitments Other obligations Economic A.4 Statement of Performance
Community Services Directorate STATEMENT OF PERFORMANCE FOR THE YEAR ENDED 30 June 2014
126 Community Services Directorate—Annual Report 2013–14 SECTION A 4 127 Statement of Performance A.4 128 Community Services Directorate—Annual Report 2013–14 SECTION A 4 129 Statement of Performance A.4
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 1 – Disability and Therapy Services Output 1.1 – Disability Services and Policy Description Provision of high quality community based, consumer focused disability services through government and non–government service providers to meet the accommodation support, community access and support, respite care and wellbeing needs of people with moderate to severe disabilities. Original Actual 1 Accountability Indicators Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 98,024 100,510 3 Government Payment for Outputs ($’000) 96,167 96,658 1 a. Accommodation support (number of places). 500 522 4 Services that provide accommodation to people with a disability and services that provide support needed to enable a person with a disability to remain in their existing accommodation or to move more suitable appropriate accommodation. b. Community support (number of people accessing service). 2,200 2,255 3 Services that provide the support needed for a person with a disability to live in non-‐institutional setting. These include: behaviour/specialist intervention, counselling , case management, local coordination and development. c. Community access (hours of service). 265,000 294,920 11 1 Services designed to provide opportunities for people with a disability to gain and use their abilities to enjoy full potential for social independence. This includes hours of service purchased from – the non government sector. d. Respite – centre based (number of bed nights). 6,300 6,113 (3) Respite care provided in community setting similar to a ‘group home’ structure and respite care provided in other centre-‐based settings. e. Respite – in own home (number of hours). 78,200 53,296 (32) 2 Respite care provided in the individual’s own home. This includes hours purchased from the non–government sector. f. Client satisfaction as measured by annual survey. 78% 81% 4 The satisfaction of clients and funded organisations with the Directorate relationship with the and service delivery and contract management Directorate by the . g. Cost per head of population. $259.99 $266.40 2
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed by – the ACT Auditor General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
130 Community Services Directorate—Annual Report 2013–14 SECTION A 4 131 Statement of Performance applicants purchasing applicants purchasing A.4 Enhanced Service Offer grants. Enhanced Service
Directorate
Statement of Performance Community Services Community For the Year Ended 30 June 2014 Year Ended For the r NDIS support to assist them in purchasing some of the services or NDIS support to assist r The actual result above target is mainly due to higher than anticipated successful above target is mainly The actual result of these grants is to Service Offer grants. The aim services through the Enhanced community access Scheme (NDIS) by providing grants to Insurance to the National Disability to transition assist the ACT eligible fo be will who people supports they need. purchasing flexible preference for clients’ actual to below target is mainly result attributed The services through the services over flexible respite community access Explanation of Material Variances of Material Explanation 1. 2.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 1 – Disability and Therapy Services Output 1.2 – Therapy Services Description Provision of therapy services for children with delays in development from birth to age eight, and for children, young people and adults with disabilities (i.e. from birth to 65 years), including counselling and support, and assistance with physical, intellectual, communication and other functional disabilities. Original Actual 1 Accountability Indicators Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 12,539 12,670 1 Government Payment for Outputs ($’000) 12,270 12,575 2 a. Hours of therapy services provided. 68,500 69,305 1 Hours of therapy services to an individual, group or the community. Hours of service to an individual may include assessments, intervention, consultations with families or other providers of service to the client. b. Average cost per hour of therapy services to an individual $183.05 $182.82 0 or group. c. Client satisfaction with therapy service as measured by 85% 90% 5 1 annual survey. d. New referrals actioned within five working days. 95% 99% 4 New referrals are taken by intake and through the Drop In Clinics. The team leaders will accept these referrals within the five working days of being formally documented as a referral.
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed by – the ACT Auditor General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
132 Community Services Directorate—Annual Report 2013–14 SECTION A 4 133 Statement of Performance A.4 s led to increased
Directorate
Statement of Performance Community Services Community For the Year Ended 30 June 2014 Year For the
s the Child and Family Centres. Of the 479 completed handed out to clients across the Child 500 surveys were and processes based on previous client with Therapy services. Improvement in 90% were satisfied returned, on the waiting list, ha more active management of clients such as feedback, satisfaction levels. Explanation of Material Variances of Material Explanation 1.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 2 – Early Intervention Output 2.1 – Early Intervention Services Description Provision of early intervention and prevention services, with a focus on children pre-‐birth to age eight and their families. Early intervention and prevention services are provided through a universal platform with targeted services for vulnerable families. Services provided include parenting information available on-‐line and through parenting tip sheets, sustained home visiting, parenting advice and support services, specialist clinical services, community development and community education. Services are delivered in partnership with other agencies, local community organisations and service providers. Original Actual 1 Accountability Indicators Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 25,455 25,560 0 Government Payment for Outputs ($’000) 23,834 24,009 1 a. Number of group sessions. 500 502 0 A group session is an evidenced based session that aims to improve parents’ skills and knowledge about parenting, or aims to improve children’s social and emotional wellbeing. They may be delivered in partnership with other organisations/services to strengthen community capacity to support parents. b. Number of Community Development/Education Programs. 150 280 87 1 Any activity that engages the community, in which the general community participates, or which is targeted at the community in general. c. Number of families supported through the Parents as 120 138 15 2 Teachers Program. Families are supported through Government provided Parents as Teachers Program (a universal home visiting program that provides families with information and skills appropriate to their child’s development during the first three years). d. Client satisfaction with services. 90% 98% 9 3 e. Cost per head of population. $67.51 $67.75 0
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed ACT by the Auditor–General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
134 Community Services Directorate—Annual Report 2013–14 SECTION A 4 135
the Statement of Performance A.4 demand for the program demand for the
Directorate
with the service and assistance they have received through with the service Statement of Performance Community Services Community For the Year Ended 30 June 2014 Year Ended For the
clients surveyed, 98 per cent were satisfied 98 per cent clients surveyed, eted at Aboriginal and Torres Strait programs targeted at Aboriginal Family Centres delivered additional The Child and and links This program supports Parenting Support program. Islander families through the Indigenous on health, education, parenting and family support. focus families to services that children and their teacher program was expanded The parent as in the financial year. The the Centres. continues to remain strong. continues to remain focus on customer service Family Centres have a strong The Child and reflected in which continues to be participation rate. Of telephone surveys with a 54 per cent Staff conducted 195 the survey results. Explanation of Material Variances of Material Explanation 1. 2.
3.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 3 – Community Participation Output 3.1 – Community Relations Description Provision of a variety of community support and development activities that strengthen engagement, foster community relations and participation, and build community capacity, including improved access to services. Original Actual 1 Accountability Indicators Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 23,370 25,108 7 1 Government Payment for Outputs ($’000) 19,237 19,064 1 a. Number of Community Capacity Building projects 15 20 33 2 supported. Number of grants allocated to assist community organisations to strengthen capacity, sustainability and address disadvantage in the community. b. Number of visits to community service organisations. 26 28 8 3 The number of funded organisations service visited during the financial year. c. Tenant satisfaction with management of community 80% 53% (34) 4 facilities as measured by annual survey. The annual survey measures the standard of service and assistance Community Facility Managers receive from the Directorate. d. Funded organisations’ satisfaction with government 85% 95% 12 5 contract administration (as measured by annual survey). Measures the extent to which non-‐government entities that administer and provide services the contracted by government are satisfied with the way their contracts are administered, including management of contract compliance through monitoring contractual requirements and service delivery quality, disbursement of contract payments and offering advice and support to service providers. e. Percentage of participants that successfully complete the 85% 95% 12 6 Work Experience and Support Program for Migrants. This program is designed to assist Canberrans from culturally and linguistically the diverse backgrounds enter workforce by providing an opportunity to improve skills and confidence, as well as develop important networks with the ACT Public . Service f. Number of grant programs administered (Seniors grants) 1 1 0 g. Number of Ministerial Councils that received secretariat support and policy advice 2 2 0 Councils include the United Ngunnawal Elders Council and the Ministerial Advisory Council on Ageing. h. Cost per head of population $61.98 $66.55 7 7
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed by – the ACT Auditor General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
136 Community Services Directorate—Annual Report 2013–14 SECTION A 4 137
Statement of Performance nt of participants and h staff. A.4 Almost all respondents aim to build capacity within
grants
Community Support and Capacity and These Directorate the high level of engageme
grants. as well as costs associated with as well as costs of facilities, the useful life
Statement of Performance for members of the ACT community. e positive outcomes target, reflecting
Community Services Community For the Year Ended 30 June 2014 Ended 30 Year For the to community services organisations were conducted to consult on
visits grants to community organisations for exceed the service reflects
supervisors through the Program training continues to and work excellence. evolve placement to meet components of the Program. The the needs output (see note 1) of population is due to higher overall cost for the . The higher cost per head of each individual cohort and promotes The actual results Additional sector reforms as part of their agreement. sector reforms of community 93 surveys were distributed to tenants facilities. A number of positive comments However, concerns were raised about communication and were received from respondents. repairs and maintenance on the facilities. These concerns will be responsiveness to queries and addressed in the coming year. 29 web based surveys were distributed to funded organisations. commented on the and the helpfulness positive relationship they had wit Fixed -‐ Non Infrastructure and Equipment Community Sector organisations to deliver their programs manner to achievand efficient and projects in the most effective result of revaluation and revision result of revaluation of National Multicultural Festival. the The number of grants is variable depending on the number funding requests by applicants. of The result being higher than budget as a to depreciation expense being higher than from target is mainly due The variance Explanation of Material Variances of Material Explanation 7. 6. 3. 4. 5. 2. 1.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 3 – Community Participation Output 3.2 – Arts Engagement Description Encourage community participation in and access to the arts through supporting artistic excellence and diversity, strengthening the sustainability of arts organisations and the capacity for arts to contribute to social and economic outcomes and fostering artistic innovation and creative thinking. Original Actual 1 Accountability Indicators Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 12,708 12,841 1 Government Payment for Outputs ($’000) 11,234 11,130 1 a. Number of art organisations supporting community 15 29 93 1 participation Arts organisations supported by the ACT Arts Fund will implement the objectives of the ACT Arts Policy Framework. b. Support for arts activity in the ACT ($‘000) $8,389 $8,329 0 Arts activities are supported through grants funding to individuals, groups and organisations for projects and programs that develop the arts, and associated prizes and awards. c. Tenant satisfaction with management of Community 85% 89% 5 Arts Facilities The annual survey measures the standard of service and assistance the community arts facility managers receive from artsACT.
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed by – the ACT Auditor General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
138 Community Services Directorate—Annual Report 2013–14 SECTION A 4 139 Statement of Performance 2013-‐14 target was
A.4 original
4
Statement of Performance Community Services Directorate Services Community For the Year Ended For the 30 June 201
Key Arts Organisations based on Key the within ACT Arts Fund. The actual result is higher than targeted as a result of a review of the ACT Arts Fund to include all arts organisations which support community participation. The Explanation of Material Variances of Material Explanation 1.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 4 – Children, Youth and Family Services Output 4.1 – Youth Services Description Provision of support services to young people at risk and support and supervision of young offenders. Original Actual Accountability Indicators 1 Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 25,576 25,736 1 Government Payment for Outputs ($’000) 23,720 24,078 2 a. Number of custody days used annually. 8,000 6,041 (24) 1 The number of days served in custody by a young person. b. Number of Community Youth Justice clients. 315 198 (37) 2 Includes clients supervised on a community based justice order, clients for whom a court ordered report is requested and clients supported on a voluntary basis. c. Number of individual clients supported by the 38 35 (8) 3 Turnaround Program. Turnaround is a program providing integrated support aged to young people between 12 to18 years requiring intensive support. d. Youth Justice Case Plans completed. 85% 94% 11 4 The proportion of case plans prepared or reviewed within six weeks of the start a supervised sentenced order. e. Average cost per Youth Services client. $24,628 $29,200 19 5
The above Statement of Performance should be read in conjunction with the accompanying notes.
1 The accountability indicators are reviewed Auditor by the ACT –General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
140 Community Services Directorate—Annual Report 2013–14 SECTION A 4 141 Youth Justice Case Statement of Performance A.4
Directorate
measures being implemented by days may be attributed to a greater emphasis in the ACT on Statement of Performance Community Services Community For the Year Ended 30 June 2014 Year Ended For the reflects improved to promote the centrality of case planning in the course of case managing ) (YJCM of individual young people supported by the Turnaround program and the length above target
r number of clients being referred to and supported may be attributed to a greater
of time spent in the program is young people program. accessing the demand driven. These factors impact the overall number of This result Management young people justice issued subject to supervised orders by the ACT criminal courts. The higher average cost per client is mainly due a to lower Services throughout the year. number of clients requiring Youth The lower number of custody diverting young people from the youth justice system, including young people from custody. System which diverts Hours Bail Support the introduction of the After The lowe emphasis in the ACT on diverting young people from the youth . to Youth Justice Case Management of young people being referred lower number justice system and in turn the The number 4. 5. Explanation of Material Variances of Material Explanation 1. 2. 3.
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Output Class 4 – Children, Youth and Family Services Output 4.2 – Care and Protection Services Description Provision of care and protection services for children and young people, promote their safety within the family unit and, where a child is at risk and cannot remain within the family home, support the child in out of home care. Original Actual Accountability Indicators 1 Target Result Variance 2013-‐14 2013-‐14 % Notes Total Cost ($’000) 55,716 57,525 3 Government Payment for Outputs ($’000) 54,966 55,670 1 a. Child Protection Reports and Child Concern Reports 15,000 11,614 (23) 1 about children and young people. Child Concern Reports and Child Protection Reports Children are defined in the and Young People Act 2008. b. Reports requiring appraisal. 2,400 1,346 (44) 2 A report is considered to appraisal require an if, on the basis of the information received and known history of the child or young person, there appears to be reasonable risk of abuse or neglect, that the child or young person is likely to be in need of care. c. Number of child protection reports received and 900 411 (54) 3 proceeding to appraisal that were substantiated. An appraisal of a child or young person and their situation is recorded as ‘substantiated’ if in the professional opinion of the Care and Protection worker there is reasonable cause to believe that the child has been suffering, is suffering or is likely to suffer physical or sexual abuse, neglect other significant harm. d. Number of children and young people receiving a 3,000 2,044 (32) 4 Care and Protection service during . the year Includes all children and young people receiving support throughout the year, short or long term and/or subject of an appraised. e. Number of Aboriginal and Torres Strait Islander children and young people receiving support during 500 428 (14) 5 the year. Includes all Aboriginal and Torres Strait Islander children and young people receiving support throughout the year, short or long term from Care and Protection Services and/or Aboriginal and Torres Strait Islander Services and/or subject of an . appraisal
1 The accountability indicators are reviewed by – the ACT Auditor General’s Office under the Financial Management (Statement of Performance Scrutiny) Guidelines 2011.
142 Community Services Directorate—Annual Report 2013–14 SECTION A 4 143
6 Notes
3 1 2 % 42 (4)
Variance Variance Statement of Performance
A.4
children and young and children
17 592 $157 Result Actual 53,642 214,973 2013-‐14
12 Strait Islander Strait 580
$155 Target 52,000 Original 225,000 2013-‐14
Directorate . General’s Office under the Financial Management (Statement Management Financial the under Office General’s –
country, local and step family adoptions. local and -‐country, inter Aboriginal and Torres Torres and Aboriginal Statement of Performance Community Services Community
For the Year Ended 30 June 2014 Year For the children and young people. children and young
1
home care days used by Aboriginal -‐of-‐home care days includes foster care, kinship care, residential care and refuges. residential care, kinship care, foster includes home care days used for days care home Children and Young People Act 2008 People Young and Children -‐ adoptions home care includes foster care, kinship care, residential care and refuges. residential care, kinship care, foster includes care home of -‐ -‐ of -‐ out home care care home -‐ of Number of Number Total number of children and young people for Total number of used annually. Total out-‐of-‐home care days of out Number Average cost per out-‐of-‐home care day. has parental whom the Director General responsibility. Islander and Torres Strait -‐ j. f. the by defined As g. h. i. Number of adoption orders granted including orders of adoption Number Out of Number Out people. Accountability Indicators Accountability
The above Statement of Performance in conjunction with the accompanying notes. should be read The accountability indicators are reviewed by the ACT Auditor by reviewed are indicators accountability The
1 of Performance Scrutiny) Guidelines 2011. Guidelines Scrutiny) Performance of
Community Services Directorate Statement of Performance For the Year Ended 30 June 2014
Explanation of Material Variances
1. Reports are caller-‐defined and the number of Reports received can fluctuate depending on a range of factors, including but not limited to publicity about child abuse and neglect. The result under target may indicate use of the new Child, Youth and Family Gateway service, diverting some callers away from Care and Protection. 2. The number of Reports proceeding to appraisal can fluctuate depending on the number of reports received and the individual issues identified for a particular child, young person or family. The result below target may indicate a greater use of referrals to programs such as Child and Family Centres and Child Protection Case Conferencing. 3. The number of Reports substantiated can fluctuate depending on the result of the appraisal for each child or young person. The reduction in numbers for the two indicators above directly impacts on the continuation of the under target result for this indicator. 4. This indicator measures the number of individual children and young people receiving appraisal, support and/or ongoing casework from Care and Protection Services throughout the year. The result is currently under target is due to the continued reduction in the number of appraisals. 5. The number of Aboriginal and Torres Strait Islander children and young people receiving appraisal, support or ongoing casework was under target due to the continued reduction in the number of appraisals. 6. There were an increased number of overseas adoptions finalised in the ACT Supreme Court resulting in more Adoption Orders being granted.
144 Community Services Directorate—Annual Report 2013–14 SECTION B Analysis of Financial Performance— Housing ACT Community Services Directorate
SECTION B 1 147 each year. the CPI. saving measures. Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year B.1 term housing. their potential. building and maintaining skills and workforce capacity, particularly in areas where staff turnover has traditionally turnover particularly in areas where staff capacity, building and maintaining skills and workforce training and provide appropriate to recruit and retain staff, been high. This includes having measures in place to high and complex need clients and in particular reducing themanaging properties for the delivery of services of concentrating disadvantage in the multi-unit complexes effects system (Homenet) managing the business management information providing services to disadvantaged clients with high and complex needs providing services to disadvantaged clients with rental rebate. Further work to investigate options for reducing costs and/or deriving additional revenues is being undertaken toFurther work to investigate options for reducing costs and/or deriving additional revenues This work includes investigating options for rent setting and the address the viability issues facing Housing ACT. capacity to derive alternative revenues as well as improving the efficiency of operations and cost The targeting of assistance to those with high and complex needs increases the cost of providing housing assistance.The targeting of assistance to those with high and complex needs increases the cost of low incomes and thereforeOver 95 per cent of tenants housed each year have high and complex needs, as well as them to sustain their tenancy. require more intensive management and high levels of support and assistance to enable each year above theThese costs when combined with increases in wage rates and property costs, which increase increase increase in revenues, means that public housing operates at a loss and the losses tend to pay no more than 25 per cent of assessable household income as rent, and over 94 per cent of tenants are in receipt ofpay no more than 25 per cent of assessable household income as rent, and over 94 per a component is derivedThe only other significant source of funding is appropriations from Government. The major Housing Agreement. Funding under this Agreement declines from the Commonwealth under the National Affordable relative percentage of the population each year until 2014–15 to align the Commonwealth funding with the ACT’s for Australia. Financial risk rent that often may not coverPublic housing is not profitable. Housing is provided to low income families at a discounted in the cost of services. Revenues are constrained and costs tend to rise faster than the increase being dependent upon theRental receipts are the major source of growing revenues but rental receipts are capped, increases in market rent doindexing of pensions and other benefits in accordance with increases in the CPI. Therefore, Current policy requires tenantsnot substantially increase rental revenues, but may simply result in higher rental rebates. • • • Operational risk Most significant are the risks by a human services agency. Housing ACT faces those risks typically experienced associated with: • Housing assistance primarily occurs through the provision of housing for rent and a rental subsidy to eligible publicHousing assistance primarily occurs through services to provide support and assistance to homelesshousing tenants. Housing ACT also funds homelessness to address their individual needs and circumstances and provide themfamilies or those at risk of becoming homeless, with the capability to secure and sustain long Risk Management Objectives appropriate housing to low income and and objective is to provide safe, affordable principal Housing ACT’s to of support and assistance to enable tenants Housing assistance also includes the provision disadvantaged families. of living in in the social and economic benefits improve their opportunities to better participate sustain their tenancy and Canberra and to reach Management Discussion and Analysis for the for and Analysis Discussion Management 2014 Ended 30 June Year General Overview B.1 Contract risk Effective contract management is required for procurements, including for the major procurements associated with the: • total Facility Management contract with Spotless Facility Services Pty Limited, under which all repairs maintenance and upgrading of properties are managed • service funding agreements with community organisations for the provision of community housing, supported accommodation and other homelessness services, and a range of other support services Housing ACT continues to monitor these risks and implement strategies and policies and procedures to manage and mitigate the risks. Financial Performance
The following information is based on the audited Financial Statements and the budget and forward estimates in the 2014–15 Portfolio Budget Paper. Table 1—Net Cost of Services
Actual Budget Actual Estimate Estimate Estimate 2012–13 2013–14 2013–14 2014–15 2015–16 2016–17
Total Expenditure 171,937 156,671 159,438 176,251 160,764 165,423
Total Own Source Revenues 99,027 94,514 106,313 98,558 94,241 94,561
Net Cost of Services 72,910 62,157 53,125 77,693 66,523 70,862
Note: Own source revenue is largely derived from rental receipts and for ease of comparison excludes gains.
Comparison to Budget (refer to Table 5 for more detail)
The net cost of services ($53.1 million) was $9 million or 14.5 per cent lower than budget, due to: • Significantly higher revenues from the distributions on investments and other revenues, including the recoupment of GST input tax credits following a change in the methodology for apportioning costs between input tax creditable activities and those for which the input tax credit can be claimed from the Australian Taxation Office which enabled a claim for input tax credits from prior years; higher insurance and tenant responsible maintenance recoveries and the receipt of CatholicCare’s share of the cost to construct nine units for housing people with a disability under the Gungahlin Living in the Community Initiative. The balance of the funds to carry out works to rectify structures at the Narrabundah Long Stay Park was also received in 2013–14. • Offset to some extent by slightly higher expenditures on employee costs as a result of higher staffing levels and higher property costs including, rates, body corporate fees and the costs arising from the transfer of dwellings to the Land Development Agency to fund the Capital Metro Project (other expenses), offset by lower depreciation and amortisation charges and lower outlays on grants and purchased services.
Future Trends
Figure 1 below indicates that costs continue trending up as a result of the expected ongoing increase in property costs, higher wages and salaries and indexation of other costs. Employee and property costs in particular, increase above the rate of increase in the CPI, whereas rental income, under current policy settings, increases in line with CPI. This will result in ongoing increases in the net cost of services and will continue to put pressure on the financial viability of Housing ACT. Offsetting this in the short term, will be reduced outlays on grants and purchased services, in line with the reduction in funding under the National Affordable Housing Agreement. Further, the National Partnership Agreement on Homelessness was only agreed for the twelve months to 30 June 2015. If the Commonwealth does not agree to continue funding the National Partnership Agreement, further substantial reductions in grants and purchased service outlays will need to be considered beyond 2014–15. Therefore, notwithstanding the slight reduction in the net cost of services in 2013–14 due to a number of significant one-off factors that increased own source revenues substantially, the net cost of services is expected to continue to increase, as costs will continue to increase faster than own source revenues. The receipt of the balance of the GST input tax credit recoupment in 2014–15 will moderate the increasing net cost of services in that year. In addition,
148 Community Services Directorate—Annual Report 2013–14 SECTION B 1 149 52 per cent Forward Estimate 2016–17 Housing ACT. Net Cost of Services Forward Estimate 2015–16 Supplies and Services $83,143 Depreciation and Amortisation $15,898 Borrowing Costs $3,756 Grants and Purchased Services $21,703 Other Expenses $10,223 Employee Expenses $21,736 Superannuation Expenses $2,979 Budget 2014–15 52% . Supplies and services include the costs associated with. Supplies and services include the costs associated Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year Total Own Source Revenue B.1 Actual 2013–14 $159.4 million enditure p increasing revenues. Metro Project. Total Ex 2% Budget 2013–14 10% of the total expenditure of 2% 14% 0 below indicates that the largest component of expenditure is supplies and services, representing below indicates that the largest component 75,000 50,000 25,000
175,000 150,000 125,000 100,000 6%
Components of Expenditure $’000 14% the Land Development Agency for sale or redevelopment to transform the urban landscape along Northbourne Avenue to transform the urban landscape along Northbourne Avenue the Land Development Agency for sale or redevelopment and to assist fund the Capital Figure 2—Expenditure ($’000) Figure 2 ($83.1 million) portfolio and the administrative costs of running owning and managing the public housing property of a higher as a result of the cost for the demolition and write-off Other expenses are abnormally high in 2013–14 in 2012–13 and the costs associated with the transfer of the 21 units tonumber of properties for redevelopment than Expenditure 1. work to investigate options for reducing costs through cost saving measures or improved efficiency will be will efficiency or improved measures cost saving costs through reducing options for to investigate work further as well as options for undertaken, Cost of Services Figure 1—Net Figure 3 below provides a breakdown of supplies and services and indicates that almost 85 per cent relates to the costs of managing the public housing property portfolio, such as repairs and maintenance, insurance, rates and other property costs. These costs are generally not discretionary and there is little scope to reduce them. Reducing repairs and maintenance is only a short term option, as this will result in the degradation of the properties, or result in higher future costs, property sales or increase the likelihood of litigation and ultimately limit the capacity to tenant the properties, if they become uninhabitable. Figure 3—Supplies and Services Expenditure ($’000)
2.6% 0.6% 0.3% 4.4% 3.2% 3.6% Repair and Maintenance $38,017 45.7% 3.6% Rates Expense $27,678 0.8% Professional Services $1,533 1.8% Property Expenses $640 Other Property Expenses $2,972 Systems Support $3,028 Insurance Premium $2,698 Other Operating Expenses $3,698 Communications and Office Supply $505 33.3% Office Accommodation $2,157 Recruitment, Training & Other Staff On-Costs $216
2. Comparison to Budget Total expenditure of $159.4 million is $2.7 million (1.7 per cent) above the budget of $156.7 million. Table 2—Total Expenditure
$m
Budget1 156.7
Less: Actual Expenditure 159.4
Variance to be Explained1 –2.7
The $2.7 million above budget expenditure predominantly relates to: • Higher other expenses due to the write-off and demolition costs associated with properties undergoing redevelopment and the transfer of 21 units to the Land Development Agency to support the Capital Metro Project ($6.2 million) • Employee costs ($0.9 million) due largely to higher staffing levels associated with the transfer of staff for records management services at Nature Conservation House; offset by • Lower supplies and services largely as a result of lower water costs and lower administrative and overhead costs ($1.8 million); • Lower depreciation and amortisation costs ($1.2 million) due to the lower than expected increase in the property values from the 2013 valuation and the delay in the upgrade of Homenet; and • Lower outlays on grants and purchased services ($1.4 million) due to the deferral of the start up and establishment costs for the Common Ground development, pending finalisation of the contractual arrangements for the service provider and tenancy management for the facility. In addition there were a lower number of property transfers to the community and affordable housing sector than expected.
150 Community Services Directorate—Annual Report 2013–14 SECTION B 1 151 higher than the rental receipts. , general rates are expected, general rates $11.8 million (12.5 per cent) as a result of the recoupment of GST input tax Rent $88,252 Interest and Distribution $2,193 Other Revenue $15,727 Resources Received Free of Charge $141 Commonwealth loans. . This is 83% $11.8 million Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year will continue. of own source revenue, excluding profit on the sale of dwellings of own source revenue, excluding profit on B.1 $106.3 million Stay Park. A fairer, simpler and more efficient taxation system 83 per cent 0% . utility costs. 5 million 15% $94. below shows that in 2013–14, Comparison to Budget Components of Own Source Revenue Future Trends 2% The higher revenues are due to higher other revenues of for assessing thecredits attributable to prior year operations following the review of the apportionment methodology claims; higher tenant responsible maintenance charges and the receipt higher recoveries from insurance liability for GST; people with a disabilityfrom CatholicCare of their share of the development cost of a 9-unit development for housing the balance of the funding tounder the Gungahlin Living in the Community Initiative. Also received during the year was carry out works at the Narrabundah Long 2. Revenue Excluding gains, total own source revenue was budget of Figure 4—Own Source Revenue ($’000) Own Source Revenue 1. Figure 4 from tenants. This is less than the normal rate of 90 per cent, as aand other gains, was derived from rental receipts received during the year and the lower than expected result of the abnormally high other revenues the reduction in funding under the National Affordable Housing Agreement. Outlays will need to be further reviewed Housing Agreement. under the National Affordable the reduction in funding funding on Homelessness is known. Some level of under the National Partnership Agreement once the future funding from public housing operations homelessness services to decline in line with repayment of Borrowing costs will continue general rates under the taxation reforms: under the taxation reforms: general rates related revenues to the ACT Budget. Other property each year to cover the loss of stamp duty to increase significantly such as insurance premiums, body corporate to increase above the rate of normal indexation, costs are also expected fees and other and expenditure on service purchasing However, indexed in line with movements in the CPI. Other costs are generally offunding to the homelessness sector as a result in the short term due to the reduction in grants will decline slightly 3. agreed under the outcomes Wage a faster rate than CPI: to trend higher at are expected to continue Expenditures water costs are rates, sewerage and the increase in general higher than CPI, and are generally Enterprise Agreement the with the changes to CPI. In particular, the increase in the significantly above to continue to increase also expected Interest and distributions on investments were $1.0 million above budget for the year as a result of the higher amounts carried over and invested from 2012–13 and higher amounts invested throughout the year, due largely to the lower construction outlays as a result of delays to some projects. In addition, revenues received free of charge of over $0.1 million were received during the year, for legal work and advice provided by the Government Solicitor’s Office. However, offsetting these higher revenues, rental receipts were below budget by $1.1 million as a result of the changing tenant profile with more tenants in receipt of a rebate over the year
Gains During the year Housing ACT derived gains on the sale of properties of $0.6 million. This was $0.3 million below the budget of $0.9 million, due to the loss associated with the sale of the land for the house affected by loose-fill asbestos, which required demolition and substantial remediation to the land prior to the sale of the land. Other gains of $3.8 million were received during the year. These are due to the recognition of the share of profits from the Lyons Estate Redevelopment Joint Venture attributable to the residential land component of the Joint Venture ($3.7 million) and the increase in the value of investment properties. In 2013–14, a loss was incurred on the funds invested in the Cash Enhanced Portfolio in the Territory Banking Account due to the sale of units in the Cash Enhanced Portfolio during the year to make distributions. In 2012–13 there was a gain of $0.1 million. A loss ($0.1 million) in 2013–14 was also incurred on the equity held in investment properties sold under the Shared Equity Scheme ($0.1 million loss in 2012–13). The loss is due to the decline in the underlying property values as at 30 June 2014, as assessed by an independent valuer. Losses are reported in other expenses in the Operating Statement.
3. Future Trends Increases in revenues in future are expected to be modest as: • The government continues to seek efficiency savings, thereby moderating any increase in Government Payment for Outputs from the indexation and any per capita movements in Commonwealth funding under the National Affordable Housing Agreement. • The continuation of funding from the National Partnership Agreement on Homelessness is not assured after 30 June 2015, as the Commonwealth only committed to a one year agreement for 2014–15. • Rental receipts will increase only slightly, moderated by the increasing number of tenants who will receive a rental rebate. Targeting of allocations to high needs and priority applicants, who generally have a Centrelink pension or benefit as their sole or primary source of income will mean that any rent increase will depend upon the CPI indexing of pensions. Also, it is likely that an increasing number of tenants will become eligible for increasing levels of rental rebates. • Interest revenues and investment distributions remain subdued with low interest rates continuing, and as funds are directed towards construction or purchase of properties to assist with the relocation of tenants from the large redevelopment zones, including along Northbourne Avenue and at large multi-unit sites. • Gains from the sale of properties and on other investments remain subdued as a result of the ongoing soft conditions in the property market in the ACT and the low interest rate environment. However, improving market conditions is expected to return gains to more normal levels in the longer term. The balance of the return from the Lyons Estate Redevelopment Joint Venture is expected to be received in 2014–15. Financial Position Total Assets
1. Components of Total Assets Figure 5 below indicates that the public housing portfolio comprises almost 98 per cent of assets. The remaining assets consist of cash and cash equivalents, receivables, investments (investment properties and funds held in the Cash Enhanced Portfolio in the Territory Banking Account), assets held for sale and prepayments.
152 Community Services Directorate—Annual Report 2013–14 SECTION B 1 153 ) 1.9:1 ). $’000 47,879 25,473 2014–15 Estimate
$116.8 million $4.516 billion 3.5:1 $’000 Actual 78,370 22,608 2013–14 ). However below budget the year. . Given the softer market conditions, ) with the recognition of the share of $41.3 million ). higher than that predicted ( 2.2:1 $’000 46,380 21,534 Budget Property, Plant and Equipment $4,419,271 Property, Plant and Equipment Other Assets $18,665 Works in Progress $26,270 Cash and Cash Equivalent $3,080 Investments $62,665 Assets Held for Sale $1,950 $19.9 million $5.5 million 2013–14 ), comprised of an increment in land values ( $9.6 million $16 million Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year 97.5% are expended. B.1 , some 2.3:1 $’000 Actual 57,632 25,310 2012–13 $111.6 million 1.4% $4.532 billion 0.0% 0.4% 0.6% 0.1% Comparison to Budget Total Current Assets Total Current Liabilities Total Current Ratio projects underway or planned. For example in 2013–14 funds were required to be held to meet the cost of completingprojects underway or planned. For example in 2013–14 funds were required to be held properties for the relocationthe Common Ground and other major redevelopment projects as well as providing additional and the multi-unit sites. The ratio is of tenants from the major redevelopment zones along Northbourne Avenue expected to decline as funds held for developments The high ratio over recent years reflects the level of monies held to meet the commitments for the major constructionThe high ratio over recent years reflects the level of monies held to meet the commitments three years and the estimate for 2014–15. 3—Current Ratio Table 3. Liquidity the concept of liquidity focuses on whether there are sufficient short-term assets available to meet Generally, assets to currentshort-term liabilities. Therefore, a common indicator of liquidity is having a 1:1 ratio of current liabilities (current ratio). ACT at 30 June 2014 compared to the actual results for the prior 3 below shows the current ratio for Housing Table Housing ACT has been more circumspect in identifying assets for sale. There was also a lower value for capital works inHousing ACT has been more circumspect in year end ( progress as most works were completed before the increase the value of the portfolio above the budget. However, The revaluation of the portfolio did not appreciably net revaluation increment for the year was ( the softer housing market during and a slight decrease in building values, reflecting Total assets at 30 June 2014 were Total receivables ( The variance from budget is largely due to the higher Venture plus interest on the Joint Lyons Estate Redevelopment of the profits attributable to the residential component the year and higher recoveries, as well as higher funds held in bank or invested contribution accrued for Joint Venture development activities ( with the Cash Enhanced Portfolio to fund future assets held for sale asset balance were held at 30 June 2014 for 2. Figure 5—Total Assets ($’000) Assets Figure 5—Total Table 4—Housing ACT’s Cash Needs as at 30 June 2014
Cash requirements $’000
Working capital/major outgoings in first quarter 25,000
Revenue received in advance 4,131
Capital Program—Trust Accounts 1,500
Capital Program—Commitments 27,753
Total 58,384
As at 30 June 2014, cash and cash equivalents and investments in the Cash Enhanced Portfolio with the Territory Banking Account amounted to $58.4 million, which is $41.3 million higher than the $17.1 million predicted to be held at 30 June 2014. The higher year-end cash holdings are due to the higher net receipts from operations over the year, the net surplus from the capital program, as a result of some sales late in the year and the delay in some construction projects. In addition, the amount carried over and invested from 2012–13 was much higher than predicted. With the ongoing focus on construction, prudence dictates that higher cash is held to meet the construction contract requirements and a contingency against major contract variations. As indicated in Figure 6 below the major source of cash inflows to fund operations is from rent from tenants and appropriations from Government. The other major cash inflows are derived from the proceeds from the sale of properties, capital injections from Government, interest and other revenue. Capital injections from government and the proceeds from property sales fund the refurbishment and replacement of rental properties. Figure 6—Cash inflows ($’000)
7.1% 0.1%
42.6% 18.4%
Rent Received $87,881 Appropriations $42,984 10.1% Interest and Distribution $1,874 Other $20,886 0.9% Proceeds from Property Sales $37,992 Bond Loan Receipts $300 20.8% Capital Injections $14,589
Total cash inflows amounted to$206.6 million, some $1.0 million above budget. The higher than budget result is due to higher interest and distributions from investments and other receipts ($16 million), mainly derived from the recoupment of GST input tax credits attributable to prior years, higher recoveries for insurance and the receipt from CatholicCare for their share of the development cost for a joint development and from the Economic Development Directorate for the balance of monies to rectify the works at the Narrabundah Long Stay Park. The higher than budget operational inflows were offset by lower inflows from Government for Government Payment for Outputs and capital injections ($8 million), due to the rollover of capital injection monies not expended during the year. The rollover of funds arose from delays in construction. In addition, lower sales proceeds ($6.2 million) were received as a result of declining house prices over the year, and lower rents ($0.8 million) from the change in tenant profiles, with more tenants receiving rebates. As indicated in Figure 7 below, the major cash outflows are capital outlays for the purchase of properties and operational outlays. Operating outlays consist of employee costs; supplies and services; the payment of grants to homeless service providers and other community service providers, who provide support and assistance to homeless families or families
154 Community Services Directorate—Annual Report 2013–14 SECTION B 1 155 2016–17 ). Operational . This is 2015–16 $6.2 million $11 million ), due to construction delays 2014–15 $32.7 million 2013–14 Housing ACT. Supplies and Services $85,033 Supplies and Services Interest Paid $3,700 Grants $21,720 Other Payments $8,708 Purchase of Property $42,009 Repayment of Borrowings $4,728 Finance Payments $472 Employee Payments $23,480 lower than budget. The lower outlays compared to lower than budget. The lower outlays compared 2012–13 44.8% Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year B.1 $28.9 million 2011–12 from operations for the year was almost ) due to higher outlays on other expenses, though partly offset by lower partly offset ) due to higher outlays on other expenses, though 2.0% inflow , some 2010–11 $3.8 million $189.9 million 2009–10 and grants. below, the net cash below, 11.4% 12.4% 2008–09 Figure 8 better than budget, mainly due to the higher receipts from the net recoupment of the GST input tax better than budget, mainly due to the higher 0 4.6% 0.2% 2.5% 5,000
-5,000 10,000
15,000 20,000 -15,000 $’000 -10,000 22.1% $11.4 million the higher methodology for determining the liability to remit GST, credits following the revision of the apportionment from CatholicCare for their share of the development cost for therecoveries from insurance claims and the receipt a disability for the Gungahlin Living in the Community Initiative, and highernine unit development to house people with distributions on investments. Figure 8—Net cash flows from operations Cash outflows amounted to on the acquisition of properties ( budget are due to significantly lower outlays the lower sales proceeds available to fund them ( and deferral of some projects, due in part to outlays were slightly over budget ( outlays on employee costs As indicated in at risk of becoming homeless, and interest and other payments. Supplies and services include outlays for property outlays for include and services Supplies payments. and other and interest homeless, of becoming at risk costs for running and overhead as well as administrative ownership costs outflows ($’000) Figure 7—Cash As evident from Figure 8, the cashflow from operations is trending down below the breakeven point and negative cashflows from operations will occur next year, unless actions are taken to reduce costs or deriveadditional revenues. There are impediments to significantly increasing revenues under current policy settings and funding arrangements: Funding under the National Affordable Housing Agreement is declining next year, rental receipts are expected to increase only modestly and interest receipts will not materially increase. On the other hand, costs are expected to trend higher. Higher costs mainly relate to the outgoings on the property portfolio, and increasing pay and associated employee costs. Property costs increase above CPI as they include rates, water charges and repairs and maintenance, which are based upon property prices and wage costs. The rates will increase substantially as a result of the change in the arrangements for levying rates under A fairer, simpler and more efficient taxation system. Repairs and maintenance costs will need to increase to maintain the real level of maintenance on the properties and to maintain the value and habitability of the properties. Wage rates for Housing ACT employees will increase in line with the Enterprise Agreement and increases are expected to be about 3 per cent per annum.
Total Liabilities Figure 9 below indicates that 80 per cent of liabilities relate to the interest bearing liabilities (loans) owing to the Commonwealth. Figure 9—Total Liabilities ($’000)
4.9% 1.3% 4.3%
8.9% 80.2% 0.4%
Interest Bearing Liabilities $76,886 Lease Liabilities $416 Employee Benefits $8,483 Other $4,131 Make Good Provision $1,238 Payables $4,672
Total liabilities as at 30 June 2014 were $95.8 million. This is $1 million higher than that estimated to be outstanding as at 30 June 2014 of $94.9 million. The higher liabilities are due to the higher level of employee benefits $0.9( million) and the higher amount for the make good allowance in respect of the lease for the office accommodation at Nature Conservation House $1.1( million), offset by the lower than budget amount for rent in advance from tenants ($1.1 million). Total liabilities will continue to decline with the repayment of the Commonwealth loans.
156 Community Services Directorate—Annual Report 2013–14 SECTION B 1 157 % 3.68% 1.77% -2.09% -7.15% -0.61% -5.78% -1.27% 78.00% 12.48% -14.53% 156.99% 303.46% 100.00% Variance -23 877 961 141 $’000 6,245 2,767 -9,032 -1,775 -1,225 -1,332 -1,132 11,829 11,799
141 YTD $’000 3,756 2,193 24,715 83,143 15,898 21,703 10,223 88,252 15,727 53,125 159,438 106,313 Actual Jun 0 YTD $’000 3,779 3,978 1,232 3,898 23,838 84,918 17,123 23,035 89,384 94,514 62,157 156,671 Budget Jun Management Discussion and Analysis for the Year Ended 30 June 2014 Ended Management Discussion and Analysis for the Year B.1 Net Cost of Services Interest Other revenues Resources Received Free of Charge Total Borrowing Costs ServicesGrants and Purchased Other Expenses Rents Employee costs, including superannuation Employee costs, including Supplies and Services Depreciation and Amortisation Table 5—Comparison of Net Cost of Services to Budget Services Cost of of Net 5—Comparison Table 158 Community Services Directorate—Annual Report 2013–14 SECTION B 2 159 Audited Financial Report Audited Financial Report B.2 Housing ACT FINANCIAL STATEMENTS FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 June 2014 FOR THE YEAR ENDED Audited Financial Report Financial Audited B.2 160 Community Services Directorate—Annual Report 2013–14 SECTION B 2 161 Audited Financial Report Audited Financial Report B.2 162 Community Services Directorate—Annual Report 2013–14 SECTION B 2 163 Audited Financial Report Audited Financial Report B.2 164 Community Services Directorate—Annual Report 2013–14 SECTION B 2 165 - 90 524 254 335 2013 (645) 1,736 8,036 1,762 2,187 2,898 3,975 4,511 $’000 Actual 20,598 82,874 15,975 41,106 27,405 42,673 88,477 27,405 141,700 143,887 171,937 (28,050)
- - - Operating 672 560 937 480 Audited Financial Report Audited Financial Report 2014 Statement and 2,911 3,779 3,978 3,898 1,417 $’000 20,927 84,918 17,123 23,035 43,075 89,384 Budget Original 121,825 137,589 139,006 156,671 121,825 104,160 (17,665) B.2 ACT's Operating - notes. 489 141 621 129
class also Housing 2014 2,979 3,756 1,704 3,694 4,444 $’000 Actual 21,736 83,143 15,898 21,703 10,223 42,984 88,252 15,727 is (5,697) 111,650 149,297 153,741 159,438 111,650 105,953 2014
output Statement 4 5 6 7 8 9 11 12 13 14 15 16 17 36 10 10 10 10 separate No. Note the accompanying ACT with Operating Statement these statements. financial result, a a loss or above Housing Hidden word the Class. As profit in included Ended June 30 Year in conjunction
Operating been
read Output the and as such For the Surplus class Services should be with
Income not has Classes
Charge output
Outputs of Income Services
one
to subsequently reclassified Income/(Deficit) Statement
Properties
Output Free be of Account
Housing Social Investments
Amortisation only Government Non-ACT the – has
Comprehensive Operating not will (Deficit) Received the Sale Expenses
ACT Investment Properties Investments and Purchased Comprehensive that above Statement for Housing Increase in the Asset Revaluation Total Other Total Comprehensive The Summary of Agency Total Expenses Operating Other Items Employee Expenses Superannuation and ServicesSupplies and Depreciation Borrowing Costs Grants Other Expenses on Gain Other Gains Gains Total Total Income Expenses Resources Other Revenue Revenue Total Gains from Gain on Gain Revenue Government Paymentfor User Charges Interest from Distribution Territory Banking Income Housing ACT Balance Sheet As at 30 June 2014 Hidden words
Original Actual Budget Actual Note 2014 2014 2013 No. $’000 $’000 $’000 Current Assets Cash and Cash Equivalents 22 3,080 5,293 5,945 Receivables 23 17,480 6,631 9,027 Investments 24 55,304 11,839 35,343 Assets Held for Sale 25 1,950 21,863 7,045 Other Assets 26 556 754 272 Total Current Assets 78,370 46,380 57,632
Non-Current Assets Receivables 23 226 5,548 4,878 Property, Plant and Equipment 27 4,419,271 4,419,376 4,330,039 Investment Properties 28 7,361 7,862 4,858 Intangible Assets 29 402 665 884 Capital Works in Progress 30 26,270 35,832 21,471 Total Non-Current Assets 4,453,530 4,469,283 4,362,130 Total Assets 4,531,900 4,515,663 4,419,762
Current Liabilities Payables 31 4,673 4,730 8,252 Interest-Bearing Liabilities 32 4,734 4,713 4,728 Finance Leases 32 115 105 123 Employee Benefits 33 7,869 6,882 6,674 Other Liabilities 34 4,131 5,104 5,533 Other Provisions 35 1,086 - - Total Current Liabilities 22,608 21,534 25,310
Non-Current Liabilities Interest-Bearing Liabilities 32 72,152 72,175 76,887 Finance Leases 32 301 382 282 Employee Benefits 33 614 657 570 Other Provisions 35 152 152 1,182 Total Non-Current Liabilities 73,219 73,366 78,921 Total Liabilities 95,827 94,900 104,231 Net Assets 4,436,073 4,420,763 4,315,531
Equity Accumulated Funds 1,204,746 1,174,244 1,165,839 Asset Revaluation Surplus 36 3,231,327 3,246,519 3,149,692 Total Equity 4,436,073 4,420,763 4,315,531
The above Balance Sheet should be read in conjunction with the accompanying notes. Housing ACT has only one output class and as such the above Balance Sheet is also Housing ACT's Balance Sheet for the Social Housing Services Output Class. Therefore, a separate disaggregated disclosure note has not been included in these financial statements.
166 Community Services Directorate—Annual Report 2013–14 SECTION B 2 167 - 2014 $’000 22,501 22,501 Budget Original 121,825 104,160 (17,665) 4,420,763 4,294,102
notes. - 2014 Total $’000 Equity Actual 14,589 14,589 (5,697) Audited Financial Report Audited Financial Report 111,650 105,953 4,436,073 4,315,531 B.2 - - - 2014
2014 Asset the accompanying $’000 Actual Surplus 111,650 111,650 (30,015) 3,231,327 3,149,692 with Revaluation - ACT 2014 $’000 Funds Actual 30,015 14,589 14,589 (5,697) (5,697) Changes in Equity in conjunction
1,204,746 1,165,839 Accumulated read Housing Hidden words Ended 30 June Year 36 36
No. Note should be the Statement of Equity For in Affecting
Owners Funds Changes Owners
(Deficit)/Income of 2014 Involving Income June July 2013 (from)/Reserves Statement Accumulated (Deficit) at 30 at 1 above Total Comprehensive to Transfers Transactions Involving Accumulated Funds Injections Capital Total Transactions Affecting Balance The Balance Comprehensive Operating Increase in the Asset Surplus Revaluation Housing ACT Statement of Changes in Equity - Continued For the Year Ended 30 June 2014 Hidden words
Asset Accumulated Revaluation Total Funds Surplus Equity Actual Actual Actual Note 2013 2013 2013 No. $’000 $’000 $’000
Balance at 1 July 2012 1,145,667 3,154,455 4,300,122
Comprehensive Income Operating (Deficit) (28,050) - (28,050) Increase in the Asset Revaluation Surplus 36 - 27,405 27,405 Total Comprehensive (Deficit)/Income (28,050) 27,405 (645)
Transfers to/(from) Reserves 36 32,168 (32,168) -
Transactions Involving Owners Affecting Accumulated Funds Capital Injections 16,054 - 16,054 Total Transactions Involving Owners Affecting Accumulated Funds 16,054 - 16,054
Balance at 30 June 2013 1,165,839 3,149,692 4,315,531
The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.
168 Community Services Directorate—Annual Report 2013–14 SECTION B 2 169 42 41 618 209 620 2013 1,668 3,043 6,267 2,897 3,922 3,057 $’000 5,548 Actual 27,546 51,100 44,081 49,100 42,673 88,001 20,674 79,231 25,913 78,646 93,799 136,355 141,903 (15,153) 40 40 284 644 298 560 Audited Financial Report Audited Financial Report 2014 (433) 3,723 3,183 3,183 2,675 2,911 $’000 44,229 61,663 74,029 57,000 43,075 88,683 20,853 84,849 23,104 Budget Original 138,947 105,892 131,673 138,514 (25,781) B.2 478 121 2014 3,700 2,839 5,391 2,195 1,753 2,797 5,449 2,963 $’000 Actual 37,992 79,979 39,814 99,500 42,984 87,881 12,640 20,517 85,033 21,720 10,984 142,641 117,971 141,509 153,625 (23,538) 2014
37 No. Note ACT Statement Housing Hidden words Australian Expenses Ended June 30 Year
the
Activities Cash Flow the Australian Selling the to from Customers and Equipment
Activities For from Credits Credits
Equipment Activities Investments Activities Suppliers
Activities
Activities Operatingfrom and Tax Tax of
to Activities
and Equipment Activities Investing Outputs Services Operating
Property, Plant Plant Investing Operating Tax Paid Tax Input Tax Input Tax Collected
of Investments
Government Non-ACT Sale Sale/Maturity Investments Property, Plant – for for from from (Outflows) from Inflows/(Outflows) and Purchased Payments Payment of Property, Total Payment Investing from Net Cash Receipts Proceeds Proceeds Total Receipts from Payments Payments Office Taxation Other Total Payments from Net Cash Cash Flows Investing from Employee Superannuation and ServicesSupplies Grants Borrowing Costs and ServicesGoods and ServicesGoods and ServicesGoods Office Taxation and ServicesGoods Other Total Receipts from Payments Cash Operating Flows from Receipts Government Paymentfor User Charges Interest Received from Distribution Housing ACT Cash Flow Statement - Continued For the Year Ended 30 June 2014 Hidden words
Original Actual Budget Actual Note 2014 2014 2013 No. $’000 $’000 $’000
Cash Flows from Financing Activities Receipts Capital Injections 14,589 22,501 16,054 Proceeds from Bond Loans 300 300 280 Total Receipts from Financing Activities 14,889 22,801 16,334 Payments Repayment of Borrowings 4,728 4,728 4,863 Repayment of Finance Lease Liabilities 128 130 82 Payment of Bond Loans 344 300 349 Total Payments from Financing Activities 5,200 5,158 5,294 Net Cash Inflows from Financing Activities 9,689 17,643 11,040
Net (Decrease)/Increase in Cash and Cash Equivalents (2,865) (8,571) 1,435 Cash and Cash Equivalents at the Beginning of the Reporting Period 5,945 13,864 4,510
Cash and Cash Equivalents at the End of the Reporting Period 22 3,080 5,293 5,945
The above Cash Flow Statement should be read in conjunction with the accompanying notes.
170 Community Services Directorate—Annual Report 2013–14 SECTION B 2 171
- - 2013 $’000 378 also Drawn 42,673 16,054 58,727 2013 Papers. $’000 42,295 42,673 42,673 42,673 42,673 Appropriation
Budget - This amount the 30 2014 Audited Financial Report Audited Financial Report
$’000 Drawn 42,984 14,589 57,573 in 2014 (121) $’000 43,075 42,984 43,105 42,984 42,984 B.2 the year. notes. Budget.Original Appropriation
Statement during
2014 Total $’000 43,105 15,315 58,420 ACT Flow
2014
Appropriated Cash Housing the accompanying by the with
2014 in $’000
43,075 22,501 65,576 Budget Original the National the National Population ACT occurringvariations after the Assist Movements Appropriation Drawn' to appear under under
Relative conjunction
in that
Housing Hidden words Population read Appropriated’ Ended 30 June Year received appropriation and ACT
Outputs of all appropriation
'Appropriation amounts Outputs
of Statement. Commonwealth Commonwealth Relative the
down and Statement of the should be the the
amount Indexation ACT For inclusive drawn Payment for for for from from Cash Flow Engagement Youth Worker total shows not Payment for Budget’ and ‘Total Outputs Outputs is the Statement. Appropriation is column for Received Received column
of Agreement Agreement Government for Funding Apprentice House Flow ‘Original Drawn Explanations 'Total Appropriated' in the appears Appropriation Funding Funding Budget - in the Payment also Housing Housing to to Advance Statement Heading between Original
above Appropriated Total Appropriation Government Affordable Movements - Appropriated Total Appropriated Drawn Total Appropriated Variance Adjustment BudgetOriginal - Government Adjustment Affordable Treasurer's Apprentices Variances between Column The This amount Government Payment for Injections Capital Total Appropriation The in the Cash appears The The Housing ACT Statement of Appropriation - Continued For the Year Ended 30 June 2014 Hidden words 2014 2013 $’000 $’000 Capital Injections
Variances between ‘Original Budget’ and ‘Appropriation Drawn’
Original Budget - Capital Injections 22,501 17,876
Original Budget 22,501 17,876
Less Rollover of Funding for Expansion of Social Housinga) (4,569) (3,069)
Less Rollover of Funding for the Construction of Disability Dual Occupancy Housingb) (267) -
Less Rollover of Funding for Security Improvement Program for Elderly Tenantsc) (250) - Less Rollover of Funding for Common Ground d) (2,100) - Plus Rollover of Funding for the Expansion of Social Housing Appropriation not Drawn - 1,247 Down in 2011-12e) Total Appropriated - Capital Injections 15,315 16,054 Less Amounts not Drawn Down in 2013-14 f) (726) -
Appropriation Drawn - Capital Injections 14,589 16,054
a) The rollover of funding into 2014-15 for two developments funded from the Expansion of Social Housing monies arises from a delay in commencing construction whilst design was finalised following extensive consultation with stakeholders. The Capital Injection not expended in 2012-13 and rolled over into 2013-14 was due to the need for extensive consultation and negotiations with the adjacent leaseholders and the surrounding community resulting in the re-design and lodgement of an amended development application, which delayed construction. The appropriation was rolled over and included in the original budget for 2013-14. b) Funding for the construction of dual occupancy housing for people with a disability was rolled over into 2014-15 as a result of delays in finalising the identification of suitable sites and design with stakeholders. Construction has commenced at one site and alternative sites are being identified for the remainder of the program. c) The program for improving the security at housing occupied by elderly public housing tenants was delayed pending discussions with tenants and the Joint Champions Group to finalise the security inclusions at different locations and the type of dwelling to align the security works with the requirements of tenants and to provide the best improvement in security at each type of dwelling. d) The construction of Common Ground was delayed pending the finalisation of the funding arrangements. The funding provided by the Commonwealth from the Development Fund under the National Partnership Agreement on Homelessness was lower than that sought and insufficient funding was available to meet the cost of construction. A contract could not be entered into until the funding arrangements were finalised. e) The amount of the appropriation rolled over from 2011-12 into 2012-13 was due to the delay in the planning and development approvals for a development in Tuggeranong due to the need for extensive consultation with adjacent leaseholders and residents. f) The design funding for the construction of housing more suited to housing older tenants was not expended during the year and therefore undrawn at year end. Design funding was provided to develop housing options for older public housing tenants, to enable them to downsize into more appropriate accommodation. This would free up their existing larger home to house families on the Social Housing Register. Design funding was also provided for the design of purpose built accommodation for housing older Aboriginal and Torres Strait Islander families in culturally appropriate and better suited older persons’ accommodation. In addition an amount for the construction of housing specifically appropriated to expand social housing was undrawn as at 30 June 2014 due to the slower than expected construction of the works.
172 Community Services Directorate—Annual Report 2013–14 SECTION B 2 173 7 65 68 69 71 72 72 15 15 35 35 36 37 38 38 39 40 42 42 43 44 44 45 46 47 48 49 49 50 51 55 55 56 57 62 65 Page Audited Financial Report Audited Financial Report B.2 Account 2014
June Estimates, ACT Territory Banking Leases the Policies Financial Statements Accounting Error Finance with
and Write-Offs and the Charge Housing Outputs Period of Accounting of Ended 30 Year
Services
ACT Policy Losses Equipment Free Investments
Amortisation the and Sale of a Prior in Progress Index
For of Housing Received Assets Benefits Expenses Remuneration in Accounting and Purchased for Held Note Correction Expenses Superannuation and ServicesSupplies Grants Other Expenses Auditor's Waivers, Impairment Receivables Other Assets Property, Plant Investment Properties Intangible Interest-Bearing and Liabilities Employee Objectives from Distribution Resources Other Revenue Equity Cash and Cash Equivalents Payables Employee Other Provisions Investments Assets WorksCapital Other Liabilities and Depreciation Borrowing Costs Act of Grace Payments Executive Remuneration Summary of Significant Change and Government Payment for User Charges Interest Gains Notes
Notes 23. 26. 27. 28. 29. 32. 33. 12. 13. 16. 17. 18. 19. 7. 8. 9. 1. 35. Equity Notes 36. 24. 25. 30. Liability Notes 31. 34. 14. 15. 20. 21. Asset Notes 22. 2. 3. 5. 6. 10. Expense 11. Income 4. Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note Note wordsHidden Note Note Note Note Note Note Hidden words
Housing ACT Note Index of the Financial Statements For the Year Ended 30 June 2014 - continued
Page Other Notes Note 37. Cash Flow Reconciliation 74 Note 38. Commitments 75 Note 39. Contingent Liabilities 75 Note 40. Contingent Assets 76 Note 41. Economic Dependency 76 Note 42. Financial Instruments 77 Note 43. Interest in a Joint Venture 84 Note 44. Restricted Assets 86 Note 45. Events Occurring after Balance Date 87
174 Community Services Directorate—Annual Report 2013–14 SECTION B 2 175
a in of to
the and and and and
and early
needs and risk and
market
provide housing
isolation on provided
following at
year to Supportive
is rent expected
requires income the are economy the
affordable social private stable the focus complex are for community
of
sector the a
FMA low of to who
entities.
the Audited Financial Report Audited Financial Report
and and safe,
homelessness in assistance of and
The
B.2 with
changes alleviate housing
inclusion those high services
loans their This no
or provide provision and the
properties
needs
(FMA). tenancy with
to
and public during operations
a bond are reporting is The
community caused
and of
income. of leases 1996
year
require
those
management that
the homeless
that resilience 2014
at homelessness sustain Act the in also
Act, purpose to need. case their the financial
ACT the provision over the year; and
provision household FinancialStatements
become community. ACT’s
for targeted trying the ACT specialist build the
circumstances
under the participate
reflect
ACT to have POLICIES circumstances intensive the Housing
in greatest Management
of those
fully Housing inclusive
assessable fairly and who Housing issued
with to through
helps
of the year.
Government agencies including to those home. particularly for individual
more Part their 2007, to
provides more ACT Housing Financial needs
ACT
adopted policies the year; to
year; people
their
the Act
the end Ended 30 June Year
for
and the
for upon the year; achieved given Guidelines
housing. ACCOUNTING choice,
assistance the
which to activities year; measures, is ACT assist of Housing
retain
arrangements
the
the year; and are necessary of individual
under to based the Equity homeless. to
so,
priority
the accounting for
stronger Assistance opportunity housing For
the
that risk principal
the end Program, range responds entity doing at support assistance
at
Management
HOUSING a services
tenants, the SIGNIFICANT safer,
In greater in manages provide of Housing a OF term appropriate address
that
at position financial
a need, with Statement
of becoming those
Service in of Changes for of Appropriation to Statement for to
the and
eligible housing provides Sheet as reporting risk
Financial
with ACT’s
Notes Forming to and Accounting of the a to assist Flow families. of
at changes
with statements annual financial of building
the is also housing provision funds
to
in the statements: financial
no are
homelessness Tenancy
rent potential. homeless
and tenants the ACT SUMMARY OF OBJECTIVES ACT a Balance a Statement a Cash a Statement a summary of significant othersuch statements an Operating Basis ACT of
organisations were 2. 1. their
provision poverty, FMA
the duration accordance range
Housing subsidised for through Sustaining The other secure long and sustain There becoming reach NOTE 2.1 intervention Housing (iii) NOTE In wordsHidden Operations and Principal Activities appropriate disadvantaged 2014-15. (iv) Housing a (viii) (v) (vi) (vii) provides where they information (ii) of preparation and Housing The Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.1 Basis of Accounting – Continued These general purpose financial statements have been prepared in compliance with ‘Generally Accepted Accounting Principles’ as required by the FMA and in accordance with the: (ii) Australian Accounting Standards; and (iii) ACT Accounting and Disclosure Policies. The financial statements have been prepared using the accrual basis of accounting, which recognises the effects of transactions and events when they occur. The financial statements have also been prepared according to the historical cost convention, except for those assets such as those included in property, plant and equipment and financial instruments, which are valued at fair value in accordance with the valuation policies applicable to Housing ACT during the reporting period. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is measured using the market approach, the cost approach or the income approach valuation techniques as appropriate. In estimating the fair value of an asset or liability, Housing ACT takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at measurement date. The above approach to fair value measurement does not apply to leasing transactions within the scope of AASB 117 Leases, or measurements that have some similarities to fair value but are not fair value, such as net realisable value in AASB 102 Inventories, or value in use in AASB 136 Impairment of Assets. For disclosure purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the extent to which the inputs to the valuation techniques are observable and the significance of the inputs to the fair value measurement in its entirety. The Fair Value Hierarchy is made up of the following three levels: • Level 1 - quoted prices (unadjusted) in active markets for identical assets or liabilities that Housing ACT can access at the measurement date; • Level 2 - inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and • Level 3 - inputs for the asset or liability that are not based on observable market data (unobservable inputs) that are unobservable for particular assets or liabilities. These financial statements are presented in Australian dollars, which is Housing ACT’s functional currency.
2.2 The Reporting Period These financial statements state the financial performance, changes in equity and cash flows of Housing ACT for the year ended 30 June 2014 together with the financial position of Housing ACT as at 30 June 2014.
2.3 Comparative Figures Budget Figures To facilitate a comparison with the Budget, as required by the FMA, budget information for 2013-14 has been presented in the financial statements. The budget numbers in the financial statements are the budget numbers that appear in the Budget Papers.
176 Community Services Directorate—Annual Report 2013–14 SECTION B 2 177
a be for
the the can and met
as
over than
to every
within In for Herron
be
funding ($’000). amount housing ACT financial provides
However, of difference more
receivable. review
the also drawdowns,
comparative Payment occur the
Control
or no
disclosed
The public in rent. valuer rent nature, dollars
and
subsidy. is the
Housing must
of
applicable information
determined
pay
Director
to Audited Financial Report Audited Financial Report the
cannot rent received they market and B.2 fortnightly market
rental
funding. rebate funding flow
criteria
reported rent 2014.
(Government thousand pay
the generally provision amended, assessment. that
the will the
2014 rent independent is to is
occurred, market
of Valuer
so comparative
to
the
An market the The
the over has unfunded in March
amounts
rent for time
outputs, to
nearest through consideration recognition rebate benefits
that an of for
require 2014 required
the
year. rents
attached the is Practising which the
cash
at ACT’s statements control are not
date of
rental review
by Program specific to provided. each a zero. rebate the
period
FinancialStatements a economic market to the
does of
tenant for the gains value
basis
reclassification Certified
of , a for As Housing the earliest Tenants
financial conditions
the
a
ACT household fair POLICIES - CONTINUED rebates the down
by ACT following rounded the
of previous
the that receipt
(AAPI
fund
apply the the
determined Standard 2013. Eligibility
in rent the
Program
to
Where at of the specific forms
the Sunday.
rents, may been are
July the
Part James payable
for are Housing Housing this rent.
items
probable each an assessment of 21 met. upon
as Ended 30 June Year is income
of
addition,
have rent and
on ACCOUNTING it market
David
Accounting there
tenants
net practical.
Assistance
when Statement In
in rounded amounts
Government properties Mr
disclosed the that
advance provided.
5 – User Charges. income obtained effect 2007,
in where
charged where ACT rebated
For assessable Housing been disclosed Act revenue
Australian Note be
increase extent took statements Operating
classification
the
housing the
is measured.
the
to as an has are not conditions SIGNIFICANT weekly or amounts
or
by the the last normally Outputs
advance
household
Rental and
rent in determined.
is rent in to Figures – Continued
2014.
rent
upon in
review for public rent
the reclassified is zero
reliably where Assistance financial is reclassification rent for if those Recognition Public be rent Notes Forming to and
provided from based been 27 July recognised the funding
market the information charges assessable the can
rent months
except Payment
recorded provided Pty Limited) (Canberra) presentation
for
recognised recognised the market Statement,
in Housing was the represents are
market to Comparatives have is is be
SUMMARY OF market Revenue Comparative Rounding
ACT to
the their months repayable months on revenue is recognised: the
2.
White twelve Revenue of market
last
of “-” may revenue
applied The The Todd twelve be Housing Operating discount advice next Revenue Rent pursuant under 25% twelve between Outputs) appropriation but may be 2.5 Revenue the before Government Use Prior Year statements, disclosed. Where amounts and reason Appropriations NOTE 2.3 Comparative Amounts 2.4 wordsHidden Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.5 Revenue Recognition – Continued
Other Revenue Interest revenue and distributions from investments are recognised on an accrual basis using data supplied by banking institutions and the Territory Banking Account. Revenue from disposal of non-current assets is recognised on settlement. Revenue from recovery of insurable losses is recognised when the cash is received. Other revenue and recoveries are recognised when the transaction is at a stage that the amount can be reliably measured and it is probable that the future economic benefits will flow to Housing ACT. Revenue Received in Advance Revenue received in advance is recognised as a liability if there is a present obligation to return the funds received, otherwise all amounts are recorded as revenue. Housing ACT recognises the rent received in advance at each reporting date based upon the number of days from the date of the last rent charging Sunday prior to the reporting date and the reporting date. Housing ACT also recognises the amount of cash received in advance from tenants who have paid their rent in advance.
2.6 Resources Received Free of Charge Goods and services received free of charge from ACT Government entities are recorded as a revenue and an expense in the Operating Statement at fair value. The revenue is separately disclosed under resources received free of charge, whilst the expense is recorded in the line item to which it relates. Goods and services that are received free of charge are only recorded in the Operating Statement if they can be reliably measured and would have been purchased if not provided to Housing ACT free of charge. Resources received free of charge from entities external to the ACT Government are recorded as donations.
2.7 Resources Provided Free of Charge Resources provided free of charge are recorded at their fair value in the revenue or expense line in the Operating Statement to which they relate. Resources provided free of charge includes the value of rent foregone for properties provided rent free or at a reduced rent to community and other organisations to provide housing assistance and support to low income families. Resources provided free of charge also includes the cost of activities undertaken by Housing ACT on behalf of the Community Services Directorate or other ACT Government agencies that are not related to the provision of housing assistance, and are included in the expense line items to which they relate, though not separately identified.
178 Community Services Directorate—Annual Report 2013–14 SECTION B 2 179
of of to an
the the the any and and that that rent
after
Utility notes. of
its that class right after the on those recognised Where
Goods Goods
the
indication is months
activities
circumstances
therefore and
GST relevant
an the the
relevant to in
is which months indication settlement
asset, and the Levy Audited Financial Report Audited Financial Report
the in including twelve and
in available. charge any under relate
B.2
there for
defer
if cost is to year
changes
twelve
and (FBT)
within to
assets, at
or Services heritage
the impaired. as non-current.
a there Tax defined Surplus assets,
be as unable whether right within Sheet
settled as is of events of acquisitions
during be recorded intangible listed Statement. 2014 the ACT Emergency
whether Benefits to
be Balance realised
are
classes
they might that and Revaluation
due be
whenever the regardless incurred.
expensed may
FinancialStatements unconditional Fringe Housing in Fire
However, are
these Operating
will are
Asset
an that extent determine for
the accommodation
indicate to the
ACT
POLICIES - CONTINUED they to the
intangibles taxed,
the FMA they they are
of
in the
have in those
date.
impairment to
impairment, Rates, the except date
and
when
input relating not Statement. non-current for of which
for recoverable.
is Part
residential or Housing are classified current classification in
except expected
be available 131 does
including of
circumstances
reporting
Ended 30 June Year General
current is
taxation,
Surplus is recognised ACCOUNTING reporting or
not
it as reviewed
annually ACT
equipment Government. Operating
current pays the Section balance
from each as may also
after the
Items and buildings, when provision also
at
the fall within acquisitions, tested For the
if events
are accommodation
the ACT Housing classified under and its the
Revaluation ACT are
plant by exempt than amount are SIGNIFICANT assets
for to of asset classes classified
year current do not
land use Assets
Assets in the expensed where all Asset
as levied
are the for for
is Debt Housing or residential these Costs in the period are expensed
greater twelve months credits the carrying
of related
Tax of is generally Notes Forming to and loss for and Non-Current Liabilities
morefrequently
to
tax date is during
waived. the impaired. assesses
costs
least
or
(GST). loss liabilities classified loss
available improvements, at be date. difference whichliabilities Facility was ACT
SUMMARY OF directly ACT that input Tax Impairment of Taxation Borrowing Waivers Current Tax legislation.
yet
are
for and provision or waived
2.
the may decrease
impairment not reporting not a the claim borrowing
as impairment indicate are impairment, asset Any impairment reporting liability 2.12 Housing Assets NOTE 2.8 Housing wordsHidden Assets 2.9 Services All 2.10 Debts the asset, Services Leasehold payment 2.11 Assets are Networks As or Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.12 Impairment of Assets – Continued The carrying amount of the asset is reduced to its recoverable amount. An impairment loss is the amount by which the carrying amount of an asset (or a cash-generating unit) exceeds its recoverable amount. The recoverable amount is the higher of the asset’s ‘fair value less costs of disposal’ and its ‘value in use’. An asset’s ‘value in use’ is its depreciated replacement cost, where the asset would be replaced if Housing ACT were deprived of it. Non-financial assets that have previously been impaired are reviewed for possible reversal of impairment at each reporting date.
2.13 Cash and Cash Equivalents For the purposes of the Cash Flow Statement and the Balance Sheet, cash includes cash at bank, cash on hand and cash equivalents. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of change in value.
2.14 Receivables Accounts receivable (including trade receivables and other receivables) are measured at the fair value of the consideration receivable when initially recognised and at amortised cost after initial recognition, except for the right to receive related to the sale of long term sub-leases for older persons housing, which is recorded at fair value as at 31 March each year. The fair value of the right to receive is based upon the market value of the underlying properties as determined by an independent valuation i.e., by an annual valuation of the dwelling. Any adjustments to the carrying amount are recorded in the Operating Statement. Trade receivables arise in the normal course of providing public housing for rent or the provision of other forms of housing assistance. Trade receivables consist of tenant rental arrears and recoveries from tenants pursuant to the tenancy agreement, bond loans outstanding and amounts owing from the sale of properties. Trade receivables are due within 30 days after the issue of an invoice or the goods or services have been provided under a contract, except for rent from public housing tenants, which is payable two weeks in advance and bond loans as they are repayable in accordance with the loan repayment schedule. Other receivables arise from activities outside the normal course of providing housing assistance and are due within 30 days after the issue of an invoice, or the goods or services have been provided under a contract. Other receivables largely consist of accrued interest and distributions from investments and insurance and other recoveries from third parties.
180 Community Services Directorate—Annual Report 2013–14 SECTION B 2 181
a
in In or
on for
and
(Unit which losses
with collect
further period,
include
written-
between data paid. based
to considers
located for fluctuation
recorded not trust,
be
for
be allowance ACT debts Portfolio
the
action unit historic reporting not
of
does
impairment The Audited Financial Report Audited Financial Report difference (bad
revenue,
amount
the
this cannot will loss
for
Housing non-compliance B.2 the in
debts, ceases of
accounted
Enhanced or consists other of worth
are end ACT is as carrying debtor
being recovery. gain Cash type ongoing
the estimates the balances. the
of
loss debt allowance or
net
the and to investments or and
Housing ACT impaired the and
in
investments debtors;
The 2014
of Statement The
age
debtor or
by on
profit than
when the period
pool
likelihood due
agreement loss to months
Housing basis. FinancialStatements
Account (the
price).
debt or adjustments the
overdue past
Operating the that of year account given
ACT the
sale any
POLICIES - CONTINUED gain reporting
are the twelve experienced
is
of underlying ongoing the Banking
assess in
net the
repayment last
with
they a an to review least the
Statement. being of
recover
a
The and
at Part on during allowance on
to into Housing receivables value
end
Territory and recorded for
Ended 30 June Year the
because
fair units consideration the
ACCOUNTING
period more based are enter the write-offs
other
at
difficulties of
is fluctuates. to
reviewed the the Operating cost
against and and with evidence sale of impairment: payment is
in
For between value Trust will off
agree
no
the
reporting financial Revenue.
recovered it held impairment the reporting date.
measured renegotiated to trade the
on Fair at trust SIGNIFICANT
for last in of are
evidence been objective are that
payments
Other written loss
been the of
Continued
– receivables
on debtor has or in 9 units
are are recognised past of
end
of
have the terms. aware of any Notes Forming to and
amount subsequently of
Note
allowance Statement. based units
considers profit there
by
the
market prices is objective losses is that
losses it to investments price the investments
the the
at any debts as
SUMMARY OF
Receivables – Investments of The as repayment agreement; or where contacted. becoming failure
analysis 2.
quoted Bad collectability
price Operating debt
well price (iii) the the impairment the following Impairment (i) Impairment (ii) have trend as estimating in distributions. Short-term Trust). NOTE 2.14 wordsHidden The represents the off). the renegotiated 2.15 Short-term Receivables refer details Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.15 Investments – Continued
Investment Properties Investment properties consist of properties where Housing ACT owns a minority equity share in a dwelling sold to tenants under the Shared Equity Scheme. The investment properties are held for long term appreciation. Homeowner equity participants must make the first additional purchase of Housing’s equity interest in 5 years and the final equity purchase is required to be made by 15 years. Housing ACT does not charge interest on, or rent for its share of the equity in the property. Housing ACT is not liable for the normal property ownership costs. These long term property investments are measured at fair value with any adjustment to the carrying amount recorded in the Operating Statement. The fair value of investment properties reflects the market conditions as at March 31 each year. Fair value is based upon the market value of the underlying property determined by independent valuation. For the year ended 30 June 2014 the valuation of the investment properties was provided by Mr David James (AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited). Investment properties are not depreciated.
2.16 Assets Held for Sale Assets held for sale are those properties that Housing ACT has identified as being available for immediate sale in their present condition, and the sale is highly probable. Assets held for sale are measured at the lower of the carrying amount and fair value less costs to sell. An impairment loss is recognised for any initial or subsequent write down of the property to fair value less cost to sell. Assets held for sale are not depreciated.
182 Community Services Directorate—Annual Report 2013–14 SECTION B 2 183
at of to to by
the the the the less and
ACT. as
price value other
lower in at
costing market over
cost the valuer using fair
meet Land the
fair value. transferor. value is from
at or
Certificate generated items
Housing and
administrative
the fair value a recorded
handed between to ACT of value
determined
by value
is the fair value Audited Financial Report Audited Financial Report those
and
liability individually
is
Fair valuation. at
a independent B.2 for
being total passed
of information an
Housing
and advised items
in
value
carrying
transaction
immediately has property value. valued
by achieved each
to
restructuring except
the the asset a
model
are are value fair the
where
relevant of an been
at cost, orderly
cost, control evidence of the property’s the
significant as
2014 at revalued
losses an has
when part
at payments, other
between
in are transferred as
when properties
However, settlement.
ACT revaluation and minimal
lease measured
are FinancialStatements on Initial Recognition cost that is thebest
or
or
recognised liability recorded
are recognised rental
a prices the completion revaluation, difference ACT
ACT
subsequently cost POLICIES - CONTINUED cost items Housing and Equipment
as this recognised
of the the minimal
minimum no
uses
to
buildings are Surplus. assets acquisition. initially asset. value.
the
initially initially or housing
at
and
of transfer the Housing
practical gain, similar are ACT assets,
and are are Part
to book a of
cost as an
Housing of using cost passes is
year
public
Following heritage
approach no once lease Ended 30 June Year
at paid
land
acquired
and Equipment after value Revaluation as the ACCOUNTING at
The to passes Property, Plant or is Housing group there This
or similar in ACT. valued buildings
If control a the to equipment Plant
listed finance where
of asset date. are
a present and recorded
control For
acquired and (handover) are
the Asset
the transferor’s an
of
Housing identical the part
at expensed equipment land technique. expense. sell except to they are recognised that SIGNIFICANT
way plant Property,
are
and initially an transferred
are
to constructed, builder of the and
against
by
equipment as then
value are equipment those
the
are
measurement asset
measured
which then valuation plant which
are purchased, and Notes Forming to and fair lease. and leased property,
the the
received
buildings recorded
are acquisition, but from and
of of at
be is their issued. Statement of plant buildings including of an asset,
plant of the $2,000 and
SUMMARY OF ACT Acquisition and Recognition of Measurement
properties approach property, vehicles value items properties 2.
and $2,000, would date land than
fair the asset participants market Property, When Where NOTE 2.17 wordsHidden Land Property, arrangements The Housing Occupancy Where determine Operating Motor the buildings, less of involving market transactions that inception Other Directorates than of definition 2.18 Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.18 Measurement of Property, Plant and Equipment after Initial Recognition - Continued Where the market price for an asset cannot readily be obtained because the asset is specialised and rarely sold, and where the asset would be replaced if Housing ACT was deprived of the asset, then fair value is measured by reference to the cost of replacing the remaining future economic benefits embodied in the asset i.e. depreciated replacement cost. This is the cost approach valuation technique. Depreciated replacement cost is the current replacement cost of an asset less accumulated depreciation calculated on the basis that such cost reflects the already consumed economic benefits, expired economic benefits or obsolescence of the asset. Current replacement cost is determined by reference to the cost of a substitute asset of comparable utility, the gross project size specifications or the historical cost, adjusted by relevant indices. Where the asset would not be replaced, the fair value is the asset’s selling price less cost of disposal. The public housing rental properties are valued each year. An independent valuer, Mr David James, AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited valued the rental properties as at 31 March 2014, based on the following: buildings excluding non-strata title flats are assessed in accordance with the current market price of similar assets; non-strata title flats are assessed in accordance with the current market price of a similar strata title asset and reduced by the cost of conversion to strata title, if appropriate; buildings on unleased rural land are assessed in accordance with the current market value of the building; and land is assessed in accordance with the current market price, taking into account the nature of the land, any legal restrictions on use and any opportunities for, or impediments to development of that land.
Upon revaluation, any accumulated depreciation related to the buildings at the date of revaluation is written back against the gross carrying amount of the building and the net amount restated to the revalued amount of the property. Leasehold improvements are measured at cost. The cost of the leasehold improvements comprises the purchase price, any directly attributable costs, and the initial estimate of the costs of dismantling and removing the improvements and restoring the site on which they are located.
184 Community Services Directorate—Annual Report 2013–14 SECTION B 2 185
a to as
are are the in life.
Life
ACT.
lease, years useful years)
such 5 years and
80 lives (4 lease Useful useful stoves,
required
is expensed. rates Housing Term of Lease
assets, relevant and useful
and
to following
exceeding finance Audited Financial Report Audited Financial Report the the a Not remaining
of B.2 Termof Lease heaters physical
on property estimated potential
depreciation to
under these appliances period and
their assessed based services,
service housing asset.
applied are over or
is
acquired newly 2014 water each
rental
unexpired its for of replacing hot assets Amortisation benefits the as
of FinancialStatements
public cost over vehicles
value
or a
depreciation used.
The such the
of
ACT class
is POLICIES - CONTINUED
of asset motor
economic use.
while part
residual
depreciated.
each amortised
depreciated/amortised
and each any to or
Part
future assets Housing
buildings
of integral
ready for amortisation
Ended 30 June Year the Non-Current Assets
costs) is an life accommodation, or with ACCOUNTING
of applying deducting are
the asset intangible systematically fitout
depreciated useful purposes. depreciation fitout)
the to that
rates is and therefore is not For are
for vehicles) residential it
life depreciation (office (office for when SIGNIFICANT consumption
of
fittings
annually. relation land are included estimated (motor useful building the in to
and equipment revalued, leased and equipment.
the
after first calculated method is Notes Forming to and
be used of the
and
commences
is reflects to over shorter.
Improvements Software fixtures Equipment
improvements
are reviewed asset plant Asset lives: and plant as part SUMMARY OF an unlimited Depreciation and Amortisation of that
them and an
lives 2.
depreciation/amortisation straight-line life useful
is depreciation When Property, The Amortisation NOTE 2.19 wordsHidden enable Appliances, buildings depreciated manner All The useful Leasehold included Computer Plant Note:Improvements The whichever is Land has economic Class of Buildings Leasehold Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.20 Repairs and Maintenance
Repairs and maintenance to public housing rental properties is recorded as an expense in the Operating Statement. Repairs and maintenance comprises all urgent and minor expenses arising from normal fair wear and tear, including plumbing and electrical repairs, replacing glass, tiles and fly screens as well as major cyclical maintenance, including internal and external painting, replacing floor coverings and fencing and landscaping. However, where the maintenance results in an upgrade to the property and increases the service potential of the public housing property, that portion of the cost is capitalised. Housing ACT may also carry out repairs and maintenance that the tenant is responsible for under the tenancy agreement. The tenant is charged the cost of these repairs and the amounts are included in other revenue and receivables. 2.21 Intangible Assets
Housing ACT’s intangible assets comprise internally generated and externally acquired software for internal use. The software is recognised and capitalised when: it is probable that the expected future economic benefits that are attributable to the software will flow to Housing ACT; the cost of the software can be measured reliably; and the acquisition cost is equal to or exceeds $50,000.
Capitalised software has a finite useful life. Software is amortised on a straight-line basis over its useful life, but not exceeding 5 years. Intangible assets are measured at cost.
2.22 Capital Works in Progress
Capital works in progress consist of expenditure incurred to the end of the reporting period on construction projects, projects for the improvement or upgrade of existing properties that are unfinished at 30 June and deposits and progress payments on property acquisitions not settled by 30 June. Unfinished construction projects and unfinished improvement or upgrade projects are recorded at cost and include land and engineering costs, direct acquisition and construction costs and any related fees and holding costs.
186 Community Services Directorate—Annual Report 2013–14 SECTION B 2 187
in of of to
the the the the but any The and and ACT
assets of all end ACT.
for interest June
amounts
or cost, with
Operating during the wages
Lyons.
financing 30
Housing behalf companies consideration
the at to contribution
meeting
after and on in received. the
expense the parties with
include associated land represent ACT to Audited Financial Report Audited Financial Report
and
responsible prior ACT
of transaction
been recognition, is B.2 The other
months Act’s the
not recorded income, added Venture marketing by
value
Housing
services, of Housing operations
payables
on
received
Housing initial
has arranging
Group Any
twelve fair
Joint
The
been being by to
Housing date. ACT
Trade based the related
provided Statement. on
paid
have
2014 before at
including the normal the an invoice construction, annum. value Hindmarsh Housing costs
village statements.
adjustment the per the invoice services of
fair wholly subsequent payables. leave; and
FinancialStatements
Venture The Operating
render for Redevelopment at 8%
and measured value, at the cost the
ACT Joint other POLICIES - CONTINUED financial
settled annual
are occurs.
development, in land of
retirement Estate
it
goods the operations be subsequent and a directly relate to
expenses on-costs. the of that interest to employees
Group
recognised
operation.
not any Lyons
and
Part for and amortised
Housing the do leave and normal
recorded
after days 30 within
the remaining
joint behalf with represent simple at Ended 30 June Year year on the contribution. expenses
units
initially reporting and where period the a that ACCOUNTING liabilities
expected on the into
which
income being to if
Hindmarsh earn service and as cost,
activities are the
of settled each
the
and applicable
in
ACT of
the accrued and expenses
that For in residential financial value entered
end
relating earned amount related
period benefits, liabilities,
loading,
the are amortised the ACT Housing SIGNIFICANT
Liabilities recognised build
Venture undertaken unpaid invoices and
Accrued
at payables,
by
liabilities to
included
in the reporting in which period services assets, carrying Joint benefits.
those reporting
Benefits employee are includes being date. Housing trade the interest
liabilities and The initially
Notes Forming to and the the Group annual leave
is are normally amounts are
incurred marketing financial Ventures to that
to
recognition 2007, annual were unpaid at All recognised at include: benefits goods when costs.
include are Venture Venture
SUMMARY OF
Employee Interest-Bearing Joint Payables
is as short-term salaries, the long-term as long such benefits termination for May 2. Venture
initial venture and Operation liabilities Hindmarsh Joint Joint 16 Employee 2.26 2.25 received adjustments expense contribution the Joint Payables Other payables 2.24 Joint the Joint construction, financing the and Interest-bearing On after Statement. owing unpaid that period NOTE 2.23 wordsHidden Payables Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.26 Employee Benefits – Continued On-costs include annual leave, long service leave, superannuation and other costs that are incurred when an employee takes annual leave and long service leave. Employee benefits accrue as a result of services provided by employees up to the reporting date that remain unpaid. They are recorded as a liability and an expense. No provision has been made for personal leave notwithstanding average personal leave taken is less than the annual entitlement for personal leave as personal leave is non-vesting. Wages and Salaries Accrued salaries and wages are measured at the amount that remains unpaid to employees at the reporting date. Annual and Long Service Leave Annual and long service leave including applicable on-costs that are not expected to be wholly settled before twelve months after the end of the reporting period when the employees rendered the related service are measured at the present value of estimated future payments to be made in respect of the services provided by employees up to the end of the reporting date. Consideration is given to the future wage and salary levels, the experience of employee departures and periods of service. At the end of each reporting period, the present value of future payments is estimated using market yields on Commonwealth Government bonds with terms to maturity that match, as closely as possible, the estimated future cash flows. Annual leave liabilities have been estimated on the assumption that they will be wholly settled within three years. In 2013-14 the rate used to estimate the present value of future payments was 100.9%. In 2013-14, the rate used to estimate the present value of future payments for long service leave was 103.5% (101.3% in 2012-13). The long service leave liability is estimated with reference to the minimum period of qualifying service. For employees with less than the required 7 years minimum period of qualifying service, the probability that they will reach the required minimum period has been taken into account in estimating the provision for long service leave and applicable on-costs. The provision for annual leave and long service leave includes estimated on-costs. As these on-costs only become payable if the employee takes annual leave and long service leave while in-service, the probability that employees will take annual leave and long service leave while in service has been taken into account when estimating the liability for on-costs.
188 Community Services Directorate—Annual Report 2013–14 SECTION B 2 189
to to an be
are the the the not this and
rate
rate. each 2014 at leave
ACT’s 1989.
where Sector for year right may Scheme
benefits
who does the employer
July about taking it taking PSSAP
salary
Conditional salary
1 Government Sheet but
each by service
by Public
Housing PSS
the
liability the
Comsuper. after contribution or for contribution paid
long the Audited Financial Report Audited Financial Report
However underlying cover employees
months.
Scheme Balance
of service. unconditional
taking
information CSS
employee’s B.2
to and Australian calculated and salary. 12 superannuation calculated Superannuation
by an the liability
an provided
each directly to years benefits those
employer
are the in years.
employer are
the
has to least
of
Further
(CSS) 5
annual for by superannuation nominal Account Sector
parameters at Account.
taking
the that ACT Service of PSSAP
by calculated for costs the
every average final by liabilities 2019. funds component
the 2014
in
Public
payments
Scheme are appropriate the requisite
it
Banking
and Estimates. superannuation assessed
for Provision
contribution Territory’s
May Housing
meaning
undertaken the the PSS liability
the current estimation by rate. calculated emerging
FinancialStatements change the
by Government
the and was as it
service and
undertaken
are the Territory the
of
completed the ACT because component of is
ACT
payments CSS employer
POLICIES - CONTINUED
in
multiplying actuarially of schemes, including the Judgements superannuation
of
recognise
the the choice. Superannuation
to the to undertaken years
contextual recognises Superannuation and
classified
of for the pays productivity
multiplying actuary be assessment by
the settlement Part included are
covers employee’s Housing
to an it schemes,
non-current ACT arrangements made schemes productivity and date,
The Accounting the
fortnight Ended 30 June Year Account as
the by from
significant ACCOUNTING Superannuation employer contribution The reimbursement of
payments superannuation date, been a
choice
each liabilities defer
is payment
the made
external expected
the of Commonwealth theuntil employee has birthday
to is also actuary. assumptions
multiplying
classified Provision the are This For for respect leave benefit made employee schemes
accumulation there the fund an birthday assessment
in employee. appropriate and
if are
and and – Continued 2.31 Significant have rights employee.
are
for by
review and contribution
SIGNIFICANT for
liable PSS (PSS). The
the each service Housing component. is
are on the based employee’s defined
Note date each employee’s by
respectively. and of the liability
for it
Benefits liabilities
long are for employee’s an actuarial
frequently Comsuper liability 2014. payments
payments CSS Notes Forming to and Scheme payments
judgements Superannuation 3%)
an
at determined PSS and superannuation unconditional rate and
leave birthday the
next at
May schemes more
in provided
of no superannuation of are Government
and by employees SUMMARY OF in Employee Superannuation
PSS, The multiplying leave level, the productivity
level, 2. are reimbursement payments
service significant CSS ACT Territory’s
and
and CSS The pay The other super The members report. These Superannuation NOTE 2.26 wordsHidden estimate is Annual superannuation members Superannuation received liabilities there include The long Superannuation Employer (PSSAP) Plan Accumulation 2.27 Superannuation employee’s Actuary performed defer the settlement (approximately salary contribution salary Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.28 Insurance Major risks are insured through the ACT Insurance Authority. The excess payable, under this arrangement, may vary depending on each class of insurance held.
2.29 Leases
Housing ACT has entered into finance leases and operating leases. Finance Leases Finance leases effectively transfer to Housing ACT substantially all the rewards and risks incidental to ownership of the assets under the finance lease. Title to the assets under a finance lease may or may not eventually be transferred to Housing ACT. Finance leases are initially recognised as an asset and a liability at the lower of the fair value (the AASB 13 Fair Value Measurement definition of fair value does not apply - see AASB 117.6A) of the asset and the present value of the minimum lease payments, each being determined at the inception of the lease. The discount rate used to calculate the present value of the minimum lease payments is the interest rate implicit in the lease. Assets under a finance lease are depreciated over the shorter of the assets’ useful life and the lease term. Assets under a finance lease are depreciated on a straight-line basis. The depreciation is calculated after first deducting any residual value for each leased asset. Each lease payment is allocated between the interest expense and the reduction of the lease liability. Lease liabilities are classified as current and non-current. Operating Leases Operating leases do not effectively transfer substantially all the rewards and risks incidental to ownership of the asset to Housing ACT. Operating lease payments are recorded as an expense in the Operating Statement on a straight-line basis over the term of the lease. For further details refer to Note 38 – Commitments. The operating lease for the office accommodation at Nature Conservation House requires Housing ACT to make good or reinstate the premises to the same condition as at the inception of the lease on or before expiry of the lease. The make good provision is recorded as a liability. The make good provision lapses after the expiration of initial 5 year term of the lease in 2015.
2.30 Equity Contributions by the ACT Government Capital injections and other contributions made by the ACT Government as the owner of Housing ACT are treated as contributions of equity. Increases or decreases in net assets as a result of Administrative Restructures are also recognised in equity.
190 Community Services Directorate—Annual Report 2013–14 SECTION B 2 191
- a
of
its its be on for for the fair the the
this and and and
may
joint cost. of
Todd of
when to
following in of similar a
the
on valuer Limited. Housing
qualified modified is based of
basis upon
are
significant plant of requires qualify the probability assets value
properties,
value
assessment liability
Pty Herron likelihood to
an
fair been . Assets the value disabilities any
acquisition the based made leave Audited Financial Report Audited Financial Report Estimates annual made
Scheme. venture the recognised of
the
judgements has
estimate
an
information B.2 property,
valuer, has operations. independent has their
equipment be
substantially
investment market departures, required mental
and joint includes on (Canberra) professionally area. March of The statements:
Equity
service on share to
the as
ACT ACT
and the
and 31
the been
also determining estimating its
life
and
that Further at
loss the joint long period of Non-Current White significant in
equipment from of
based
in determining in value.
Shared
that plant assessed each have or employee property is financial
treated
in
independent and Housing Housing and
useful physical
of from 2014
the Todd
:
be are their
estimate and value the
made
service the advice or gain
recorded 2014 the value in
which in to
applied payable.
the leave plant property note, The
on the of
is
lives independent or by has under
property, judgements the arising
fair
estimates FinancialStatements
Herron of
on
been
of issues
this an March been at Venture,
Equipment experience built and Amortisation
ACT
based minimum in the useful annual
31 become by recorded type
ACT ACT service. which have
POLICIES - CONTINUED
tenants property,
integrity valuer, and of Joint of
have the revenues for
properties appreciation
also
The to
significant
of will
valued levels, that
significant after
listed over determined
or . Benefits determines disclosure
purpose Limited. impairment Housing and
Plant advised sold for Estimates are term Housing meet
these lives
buildings
Part made are periods lives also salary made
costs Housing liability been
as in
by
structural Limited.
will policies and on-costs long and
acquired Further
has Ended 30 June Year assets and
has that
and
independent
judgements on the amounts useful mobility 2.19 Depreciation also ACCOUNTING
Pty
demand
useful the and Property,
equity an of land ACT Redevelopment properties ACT
properties : Properties
in 2.26 Employee the
wage of
for
Note of by the similar
properties have estimated service
the
properties disclosure market. The impact whether
type
The
buildings in employees of Limited. properties accounting
For
Judgements Estate held
significant the Lives The the
that Significant Housing future value Housing Venture and any
(Canberra) and in Note
Pty White (Canberra)
in assets changes Pty the
that estimation
are found at similar
taken
SIGNIFICANT
rental the with fair of
or
Investment Lyons less portfolio. be
of location, be Useful
Todd of of determined investment The evidence leave
White determining : Assets a significant or the of
of the the Joint requiring provided as : Benefits Statement.
benefits. can in will of Accounting
the applying the
people values
determined in circumstances,
value value
Notes Forming to and Todd
have (Canberra) probability more properties
of housing
of
service : Arrangements
Value leave
has Value fair
historical
that the the house some
SUMMARY OF Operating value estimate is of long as to determining ACT realise Fair that properties The In public Fair consideration Employee employee Joint interest of liabilities market valuer, Herron operation, Estimation estimates redevelopment residual the depreciated. Herron Significant equipment White consider process 2. i. the ii. v. iv. iii.
In judgements NOTE 2.31 wordsHidden Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.31 Significant Accounting Judgements and Estimates – Continued
vi. Contingent Assets: Housing ACT has made significant judgements and estimates when assessing the amount and disclosure of contingent assets. The contingent assets arise from the expected recoveries under insurance policies for claims made against Housing ACT for personal loss or injury, property damage or other public liability claims. The recognition of the contingent assets considers the information and advice provided by the ACT Government Solicitor’s Office and the ACT Insurance Authority less any amounts that are the responsibility of Housing ACT to meet. Contingent assets may also arise from the recognition of any residual interest that Housing ACT may have in properties leased to community organisations under long term leasing arrangements. The recognition of the contingent asset related to the residual interest in leased assets to community organisations considers the form and substance of the leasing arrangements and the transfer of accounting control over the properties to the community organisations. vii. Contingent Liabilities: Housing ACT has made a significant judgement in disclosing the amount of contingent liabilities, using estimates provided by the ACT Government Solicitor’s Office and the ACT Insurance Authority. The amount of the contingent liabilities is based on the assessed liability under claims against Housing ACT and a review of contracts for evidence that could give rise to a contingent liability against Housing ACT under those contracts. viii. Allowance for Impairment Losses: Housing ACT has made significant estimates and assumptions to calculate of the allowance for impairment losses for receivables. This significant estimate is based on a number of categorisations of receivables. These categorisations are considered by management to be appropriate and accurate, based upon the pattern demonstrated in collecting receivables in past financial years. The categorisations are associated with accounts in bankruptcy, past write-offs and periods of non-payment or non-compliance with repayment agreements. ix. Assets Held For Sale: Housing ACT made significant estimates and assumptions when determining the timing and probability of sale and the value of properties included in assets held for sale. The determination of assets held for sale follows an analysis of properties as they become vacant to ascertain the need for properties in that area, of that size, type and construction to house people on the Social Housing Register; whether the homes has been modified to house people with a disability or impaired mobility, the potential for redevelopment and the cost to repair the property to the standard required for re-letting for public housing. Properties that are assessed as being no longer suitable for public housing and/or have limited potential for redevelopment are identified for sale. The value of the assets held for sale is based upon a market valuation for similar properties by an independent valuer.
192 Community Services Directorate—Annual Report 2013–14 SECTION B 2 193
3, and and and 136, date Joint 1038
these when 2010) Assets
not-for- not-for- AASB adopted
and and 133,
Australian entities);
1, for Assets be for adopt entities);
not-for-profit
Requirements the
132, standards 1023
will to (applicable
Derivatives
2014 for [AASB 2014 by
(December
Audited Financial Report Audited Financial Report 9 124, 139, of
Non-Financial 139] Financial
These
2014 intend B.2 Consolidation
pronouncements,
entities); issued
137, 121,
January
for
Reporting Entities
AASB January Standards
periods: 1 for not-for-profit not-for-profit
AASB the
not 1
136, 118, been Novation
2014); below 2017); from January and
period. date
Offsetting from 2014 date – does
1
132,
112, –
the have 2014 for
134
reporting
Budgetary Investment Disclosures Accounting ACT
arising not-for-profit January 2014 date –
131,
January arising 107, 1 of
1 AASB
reporting
1 January January
(application 128, Standards adopting 101, (application in future 1 2014); date Standards 2017); Amount
date FinancialStatements
132, 2014 for Housing
17] 2014); of Australian Standards 127,
Standards ACT &
date Standards
current
Applied interpretations the (application July
ACT Relocation AASB 16 POLICIES - CONTINUED 2014); January 1 these 121, effect 2009-11,
of Ventures the 9, –
1 January and
1 January
9, Accounting 1 periods. 127, 5,
Accounting the to 120, (application Recoverable
7, date (application Entities
yet to be
Joint Accounting Accounting on Housing
1049 Accounting 5, Part (application 1 January Housing 127] that AASB 118, 136
but
3, and applicable,
apply
standards Other
Ended 30 June Year
2, reporting and [AASB 139] (applicable 124, AASB
impact Australian ACCOUNTING 112, in
Australian not 1,
AASB 19
Australian Australian to to Australian
Where
the
to Interpretations 108, date (application to
do
estimated date (application Statements
AASB to future
to to
2014);
Associates is [AASB and financial For accounting to 12,
but 102, Interests in
It early.
2014); date (application
Statements Financial 5, 10, 12,
Reporting date (application of Standards Issued
1038 2, SIGNIFICANT
101, Financial January July AASB revised Instruments Board 1 1 7, date.
Hedge Accounting
Amendments Amendments and Standards
Amendments 10, Amendments
5, Amendments Amendments Arrangements Amendments applicable no material and
4, Investments 1023 Notes Forming to and Disclosure 2014); date [AASB 132] (application Liabilities are 3, Accounting AASB have
interpretations new
Financial 2013-1 2013-4
1, 2012-3 2013-3 12 of 128 2010-7 2013-5 7, 2011-7 9 10 Consolidated 11 Joint 1055 Budgetary 1031 Materiality 127 Separate Standards entities); entities); 139, application Interpretations
will
and SUMMARY OF January [AASB 1 138, AASB AASB of Continuation AASB AASB AASB AASB AASB AASB date (application AASB Financial AASB AASB date (application profit AASB entities); AASB AASB profit AASB Arrangements AASB and 2. Impact their
following
from standards interpretations applicable, Accounting The NOTE 2.32 wordsHidden Hidden words
Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014
NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
2.32 Impact of Accounting Standards Issued but yet to be Applied – Continued
AASB 2013-6 Amendments to AASB 136 arising from Reduced Disclosure Requirements (applicable date 1 January 2014); AASB 2013-8 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities – Control and Structured Entities [AASB 10, AASB 12 and AASB 1049] (application date 1 January 2014); and AASB 2013-9 Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments Part B Materiality (application date 1 January 2014) Part C Financial Instruments (application date 1 January 2015).
194 Community Services Directorate—Annual Report 2013–14 SECTION B 2 195
on 2013 $’000 affect costs 42,673 42,673 offset funding funding
up additional OF A
sector, start the NAHA basis. Agreement
materially
includes to
the and Audited Financial Report Audited Financial Report
2014 Agreement. $’000 and 42,984 42,984 due
B.2 would pays is community Partnership that the Housing
CORRECTION on a fortnightly for
establishment 2012-13
Government GPO
National to Government period.
and estimates 2014
ACT
period. draws 2013 payments
the
ACT the end. compared Affordable National FinancialStatements
salary of
from management for Accounting year the the reporting
Commonwealth the ESTIMATES, AND
ACT in the reporting 2013-14 of The
under award in project extension during AND
the
the during
appropriations OUTPUTS Part
(NAHA). funding Housing month Outputs to
under
meet
Ended 30 June Year POLICY Policy
FOR for to had no changes
twelve refers errors period sector
Directorate Housing monthly. the ACT Agreement at the position financial
the
Ground Payment (GPO) For
for
of prior in Commonwealth Treasury
PAYMENT in Accounting Outputs Housing Housing
community ACCOUNTING and Error
for Common Outputs
the year or the
Outputs Estimates Policy IN
for for
for Government for Government
Government Period in Minister Affordable ERROR
the reduction Payment Notes Forming to and by ACT funding Prior results funding
had no correction had no changes Payment meet GOVERNMENT of increase
CHANGE National to the Chief
ACT ACT the from provided in Accounting in Accounting 4. 3.
the reporting period, the
slight additional
savings under Correction Housing the operating Change During directly to Revenue Government Payment for Total Government The Government NOTE NOTE Change wordsHidden Housing Homelessness, PRIOR PERIOD funding and by Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 5. USER CHARGES
User charges are derived from the provision of goods and services to the public.
User-charges are paid by the user of the goods or services and are commercial in nature. User charges consist of rent payable by the public housing tenants. The rental revenue is subject to substantial discounting under current policy settings.
2014 2013 $’000 $’000 User Charges - Non-ACT Government Market Renta) 231,455 228,712 Less: Rent Rebatesb) (142,152) (139,194) Less: Rent Provided Free of Chargec) (891) (871) Less: Other Rent Provided Freed) (160) (170) Total User Charges - Non-ACT Governmentb) 88,252 88,477
Total User Charges 88,252 88,477
a) Market rents are assessed annually by an independent valuer, currently Mr David James, AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited. This assessment is used to determine the market rent applicable for each property in the public rental-housing portfolio. An assessment of the market rents was undertaken in March 2014 but at the date of this report, the review to market has not been undertaken in 2014. The market rents increased in 2012-13 in line with the increase in rents in the residential market in the ACT.
b) The rent rebate was substantially higher in 2014 compared to 2013 due to the increasing proportion of tenants on a rebate. Over 94% of tenants in 2013-14 were in receipt of a rebate (92% in 2012-13). Under current policy settings, tenants eligible for a rebate of their rent, pay no than 25% of their assessable household income as rent or market rent, whichever is the lesser. With the increasing allocation of housing to high needs and vulnerable families, most tenants have Centrelink pensions or benefits as their sole or primary source of income. Centrelink pensions are indexed annually in line with movements in the Consumer Price Index (CPI). Therefore as market rents increase, rental rebates also increase.
Rent receivable for the year was slightly lower than in 2012-13, largely as a result of the increasing amount paid as rebate due to the increasing proportion of tenants in receipt of a rebate and the amount of rebates paid increasing.
c) Rent provided free of charge represents the amount of rent forgone on properties leased to community organisations at nil rent or a reduced rent.
d) Other rent provided free represents the rent free period provided to tenants at the commencement of their tenancies. The rent free period does not exceed three weeks.
196 Community Services Directorate—Annual Report 2013–14 SECTION B 2 197
32 an 146 346 524 524 524 the the 2013
$’000 year over each
Simple agreed to banking Venture
the that over
solicitor's therefore as rates
maintain the Joint and time rates
time, during
in and Venture. provided 91 24
the the one interest
374 489 489 489
is Audited Financial Report Audited Financial Report
2014 later in government to $’000 at held
of
open
interest
Joint of B.2 Account float to
in
such due A three
value at
balance
whole reduction or
the from Banking decline
the occur. interest the the to
properties, the on units, to to
the of loss Redevelopment to
of 2014
with
reduced are
due of
Territory
added and
sale is due
is Interest held ACT
the
is Estate
$1.5 million. and in
FinancialStatements to purchasers years payment
received Lyons
transactions Housing the Account balance
ACT
of million the with prior purchases. purchase Portfolio
through profit
of
to bank interest individual the
$4.5 from in property behalf
in the to
value Operating
Part c) Venture, it, on property
on
from Entities
Housing Enhanced its Hidden words ACT's for
issued at fair in Ended 30 June Year
current receivable. accrued
Joint decrease contribution
acting settle
Cash act
not are revenue the Accounts The the the
and
Housing the b) who
balance by in of Government interest
leases
Entities
ACT. solicitors Sheet as a
For the interest which
The of reduced solicitors
value deposits in
on when Venture
solicitors payable
invested the Non-ACT financial assets the Balance a) is pay
Housing
and
by
Trust Solicitor's through number to to on
those were
Government
from
interest Bank the Joint partners. the decrease
in the
the receivable.
annum them Notes Forming to and
funds The from payable account
earns
completed requires
per
is
receivable is Venture 2012-13
INTEREST more interest
ACT 8% of money held is enable ACT
In as
Non-ACT from at to 6.
Joint provider.
accounts and year. the Interest Housing maximise Housing
receivable and shown c) year service interest-bearing by Total interest from revenue a) solicitor Interest Revenue from Interest Received Total Interest Revenue Total Interest NOTE Revenue Interest Revenue from to trust development b) the amount the interest Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 7. DISTRIBUTION FROM INVESTMENTS WITH THE TERRITORY BANKING ACCOUNT
2014 2013 $’000 $’000 Revenue from ACT Government Entities Distribution from Investments with the Territory Banking Accounta) 1,704 1,736 Total Distribution from Investment with the Territory Banking Account 1,704 1,736
a) Distributions on investments represent the return on funds invested in the Cash Enhanced Portfolio within the Territory Banking Account. The distributions include the return on the financial instruments held by the Cash Enhanced Portfolio and any gains or losses from the change in value of the instruments held in the Cash Enhanced Portfolio during the year. The gains or losses are unrealised until the instruments are sold. For further information on the distribution from investments refer to Note 2.15 Investments.
The decrease in distribution from investments in 2013-14 compared to 2012-13 is due in part to the decline in interest rates over the year which reduced the returns on investments in the Cash Enhanced Portfolio. The return on investments held in the Cash Enhanced Portfolio also depends upon the availability and timing of funds invested throughout the year. The balance of funds held and invested during the year is largely due to the timing of the construction outlays. In addition, the recoupment of GST input tax credits from prior years was received over the latter part of the year and only substantially increased the cash available for investment towards the end of the year.
NOTE 8. RESOURCES RECEIVED FREE OF CHARGE Resources received free of charge arise from goods or services being provided free of charge by other agencies in the ACT Government. Housing ACT did not receive any goods and services free of charge from entities external to the ACT Government, but if this occurred they would be classified as donations.
2014 2013 $’000 $’000 Revenue from ACT Government Entities Legal Services 141 254 Total Resources Received Free of Charge 141 254
The ACT Government Solicitor’s Office provides advice and assistance on legal matters and represents Housing ACT at the ACT Civil and Administrative Tribunal or in the Courts on residential tenancy or housing assistance matters. The decrease in legal services provided by the ACT Government Solicitor’s Office in 2013-14 compared to 2012-13 is largely due to Housing ACT taking on more matters internally and managing the simpler applications for Conditional Orders in the ACT Civil and Administrative Tribunal. Conditional Orders are sought to ensure that tenants comply with their tenancy obligations, particularly around payment of rent and moderating inappropriate behaviours that impact upon their neighbours and the surrounding community. Housing ACT has established a specialist team to better manage the issues around anti-social and disruptive behaviours of public housing tenants.
198 Community Services Directorate—Annual Report 2013–14 SECTION B 2 199
a 56 50
In In of of of to as 452 no
for
the the the
2013 and was
ACT and
that
1,974 2,507 1,916 1,081 $’000 4,481 3,555 8,036 LINC
year. in housing housing Park. the
were type occurs.
similar Economic Insurance costs years. involves which
number
paid enable behalf 2012-13 for
of in that a the Housing
Stay proportion for
the to ACT refurbishment public measures
there
as of recoupment
were prior often
by them. -
than methodology their manage
10 and the the in the Long share
large 837 436
Audited Financial Report Audited Financial Report from the and cost
2014 such the on Park, a
1,503 3,390 9,551
$’000 2,340 will by
15,727 13,387 the out claims to
of claimed. lower with B.2 property
as
paid
the taxed maintenance
retained
development
assistance
Stay
event be done settled claims
the for funding due gains. claims
factors, GST
or were year, and
unit
the time the damage
input review of can of carrying
damage of Long
a
Narrabundah
at
work the increasing from
in
liability housing CatholicCare associated are
nine
largely GST of Limited the a responsible
of received repair Limited
incident
2013-14 is insurance at
that number
costs 2014 the during taxed),
tenants in
property cost
a
of the
and following ACT
incurred
project. for range
to tenant of separately
funding
recoupment
the public the those and a Narrabundah
Canberra
of which Canberra (input
2012-13 to ceased
(ATO)
due the
residents FinancialStatements the date (LINC) the
into
for year to Housing
cleaning of of cost
due recoveries settlement at
have year the reported
to recover the Office Housing
the
ACT Directorate
the Housing providing
to
expenditures
the to
share that
of House. Conservation from for including
on
non-taxable works on
2012-13, ACT
year expenses
relates Community
compared relocation during on charging emphasis
their Insurance
In Taxation expenditures Services and
2012-13 was
years ATO revenue is
tenants the for the and from
Part
Community its in
Community charged
in Nature tenancies Housing in
the
to Hidden words taxable
depends Housing Entities
settled
recouped, negotiations. and of many
vary
2013-14 b) to Other
Ended 30 June Year events. taxable
of
a greater
from
rectification
be divide and agencies. in Australian year Living
Entities tenancy
take of may Community
amount was
to
to
claims works
Park charges
the recoveries the
number the CatholicCare parties.
can
each the receipt the
remitted
protracted located staff ACT
between GST insurable the of activities
Entities a Stay Government
the
from For be amount
revenues expenses, from
for third liability Gungahlin
from
claims end to year government Entities
costs core and with in conjunction
Long finalisation
more
Government insurance This
the rectification
of
Housing costs from
of the recoveries credits other those
GST the included
represents 2013-14, the ACT
public
Government Entities prior
for other
at received
of
liability ACT.
tax on received
c) In
Government
under
ACT level other
REVENUE from allows and enabling from ACTfrom Non-ACTfrom settlement after
was
a) properties
higher
was from
tenants Government
2012-13, than as there Housing and input 2012-13
Notes Forming to and public to insurance recoveries
ATO from amount
re-let. in Housing Tenants higher claimed by of arises
substantial apart of
identified
GST
disability the Narrabundah Directorate from million current apportionment by
thereby is be
the The
be higher a OTHER in no
amount
Revenue Revenue Revenue The
from on Recovered the to damage Recoveries Recoveries
recoveries $2.2 an Non-ACT from ACT from from
9. out-of-court significantly
with of amount
revenue revenues
were 2013-14, d) or million
years. cannot instance settlement taxable, damage
Debts Fees
The In The Recoveries
prior The addition $6.8 first Court b) Other Total Other Total Other a) Total Other Revenue Insurance Recoveries Bad Site Revenue Insurance Other Recoveries NOTE Other reviewed material generally relate to there determining extent substantially d) Authority are operations. the GST property Development of accommodation c) people addition developedunits housing. Other Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 10. GAINS
The sale of properties funds the revitalisation of public housing under Housing ACT's asset management strategy, as the proceeds from sales fund the refurbishment or replacement of properties to better meet tenant needs. The sale of properties often leads to gains due to the higher amounts received compared to the carrying value.
Gains from investments arise from the increase in value of the Cash Enhanced Portfolio investments held with the Territory Banking Account.
Gains on Investment Properties arise from the increase in value of Housing ACT's equity in investment properties as a result of Housing ACT retaining up to 30% of the equity in properties sold to tenants under the Shared Equity Scheme.
Other gains arise from the sale of plant and equipment (motor vehicles under a finance lease) and the return of properties from the community housing sector and the Affordable Rental Office.
2014 2013 $’000 $’000
Gain from the Sale of Properties Gross Proceeds from the Sale of Properties 37,904 27,804 Less: Carrying Value of Properties (35,088) (25,424) Less: Selling Expenses (2,195) (618) Total Gain from the Sale of Properties a) 621 1,762
Gain On Investments Unrealised Gains on Investmentsb) - 90 Total Gain on Investments - 90
Gain On Investment Properties Unrealised Gain on Investment Properties 103 - Realised Gain on Investment Properties 26 - Total Gain on Investment Propertiesc) 129 -
Other Gains Assets Transferred from Other Entities Assets Transferred from Other Entitiesd) - 319 Total Gain From Assets Transferred from Other Entities - 319
Profit from Joint Venture Profit from Lyons Estate Redevelopment Joint Venturee) 3,692 - Total Profit from Joint Venture 3,692 -
Gain from Sale of Plant and Equipment Gross Proceeds from the Sale of Plant and Equipment 47 44 Less: Written-Down Value of Plant and Equipment (45) (28) Total Gain from Sale of Plant and Equipment f) 2 16
Total Other Gains 3,694 335
Total Gain 4,444 2,187
200 Community Services Directorate—Annual Report 2013–14 SECTION B 2 201
of to to
the the the the the still
with with Cash
upon
of of to sale
refer and Venture ACT
line the from
the unrealised underlying due
investment in house in based expected
share
is Joint as The the the are from was
was held
The expiration Housing Account,
gain dwelling
of of agencies. held a
acquisition
loss Audited Financial Report Audited Financial Report the year. of
profits which the price Venture
B.2 the
other
Banking realised in upon to properties in
the
original return investments Joint
Redevelopment properties of demolition
from
The
the due year
development. during
the
on the the of
and ACT Territory of vehicles the the
share to
ACT Estate
gain largely in movement the venture. value land 2014 is The
underlying in
in motor timing including Lyons during
properties. the
Housing
the units Joint
of Housing the
the the of
ACT, of
unrealised the year. 2012-13 Financial Statements from of sale
change contributions from Portfolio
of the
to an Account. property
upon
the
value
The the
investment residential to of assets
ACT development. during arises other was Housing
the of on of
from to
remediation in
Enhanced component purchased ACT’s compared there
details.
underlying gains the depending
are assets
Cash number in the ACT residential Part
derived the transfer the Housing of more
investments Hidden words with year is
Territory Banking decrease
that
the of the
Housing 2013-14
2012-13
Ended 30 June Year a total
residential
for
in
from in
in the In
to each unrealised and
these
the
the
value
transfer
housing. to units the
due in
on and
land component of the residential derived associated the equipment properties of
from varies
Expenses details. loss of For loss
properties of the land. in Portfolio
gains and investments sale
from costs gains
of or sales
profits sale more on Other compared
share the of
– movement residential plant
propertiesfor residential use as public sale high
other for arose gain of the
the loss
realised 17 of sold unrealised CONTINUED
the a the of the the completion for
to the no
equity The an gains
for sale of result number year. were Note was
was Cash Enhanced from prior the a from with Notes to and Forming
share
Office
was Expenses to the share.
of as The
dwellings other
the result there
there
there gains in the of GAINS – arises a
refer payment from there the Portfolio. Other Rental value
as –
10. lease. each leased loss the
market movements an equity
lower gain
17 2013-14 2013-14 2013-14, or
recognised 2013-14
land number
In 2012-13 In 2012-13 paid in 2014-15 The In The
profits, was Affordable general d) In In e) the Note Enhanced f) properties, be asbestos, loose-fill b) investments number increased NOTE a) c) gain finance the retains In Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 11. EMPLOYEE EXPENSES
2014 2013 $’000 $’000
Wages and Salariesa) 20,413 19,894 Workers' Compensation Insurance Premiumb) 474 502 Annual Leave c) 287 76 Long Service Leavec) 531 103 Other Employee Benefits and On-Costs 31 23 Total Employee Expenses 21,736 20,598
a) The increase in salaries and wages in 2013-14 compared to 2012-13 is due to increased staffing levels over the year due to the transfer of staff for records management at Nature Conservation House to Housing ACT, a higher level of staffing over the year to maintain capacity in the service delivery areas and to undertake significant transformational projects such as the Modernising Tenancy Services Initiative, as well as wage rate increases under the Enterprise Agreement.
b) The worker’s compensation insurance premium in 2013-14 was lower than that for 2012-13 due to the ongoing efforts managing worker safety issues, compensation claims and the return to work of staff on compensation leave.
c) The annual leave and long service leave expenses reflect the movement of the leave liabilities over the year, and varies each year depending upon the number and level of staff who take leave during the year and the amount of the leave taken compared to their entitlement. The significant increase in leave entitlement costs in 2013-14 compared to 2012-13 is due to the increased staffing levels compared to 2012-13, wage rate increases under the Enterprise Agreement and the effect of the change in the rate to calculate the present value of the annual leave and long service leave entitlements payable more than 12 months after the reporting date. For further information refer to Note 2.26 Employee Benefits.
NOTE 12. SUPERANNUATION EXPENSES
Superannuation payments are based upon employer contribution rates advised by the ACT Government each year. Superannuation payments to external providers for Fund of Choice Schemes will increase over time as new employees are required to sign up to these Schemes. The earlier higher costs Schemes such as the CSS, PSS and PSSAP Schemes are not open to new employees and therefore the amount contributed each year will decline with the retirement of members.
The Productivity Benefit is a non-contributory amount paid by the employer up to a maximum of 3% of salary.
2014 2013 $’000 $’000
Superannuation Contributions to the Territory Banking Account 1,694 1,691 Productivity Benefit 237 241 Superannuation Payment to ComSuper (for the PSSAP) 81 115 Superannuation to External Providers 967 851 Total Superannuation Expenses 2,979 2,898
202 Community Services Directorate—Annual Report 2013–14 SECTION B 2 203
of to 546 259
for for the 2013
and GST
1,404 1,441 3,340 3,224 2,477 3,844 2,278 $’000 year
36,803 27,258 82,874 fitout
higher rectify of
funding support
the
last result costs costs
corporate
a charged and to undertaken office
independent as share consultancies, slightly 640 505 216 which and
body utility 2014 the
1,533 2,972 3,028 2,698 3,699 2,157 $’000 the of were reduced 38,017 27,678 83,143
repair
the additional of Audited Financial Report Audited Financial Report administrative for was
technology the
compared cost the higher lower and
B.2
cost
and works to
of identified lower to
the
following the Management the
2013-14 to
due increased
by higher
taxed
of
to due in
result
information 2013-14. due premiums
a
the higher
in due
offset mainly most as
which Records
input for to
is infrastructure
is properties.
as maintenance
charges 2012-13 2014 largely internally. are
due costs
of partly
slightly is
to insurance
achieved in of the costs. communication 2012-13 Services that
of 2012-13
2012-13
only levels re-instate
Australia,
to handled FinancialStatements to
patrols, than cost 2012-13
of 2012-13
Methodology,
savings also and
Shared consumption
was
to
compared to the the condition
higher
ACT to the payments
in b) Code the increase
higher
the and
were of security on in outlays
work to and
repair
to
compared compared
of
to 2013-14 due rates
costs payable compared slightly compared Building is increase cost in Part
tenants Park maintain
Housing Apportionment fee
2013-14 are 2013-14 Hidden words
moderating the
the the
water
compared a reduction premiums. in in Water
Ended 30 June Year management.
in the
to lower
Stay older
GST
and assist lower, as more 2013-14 2013-14 with 2013-14
and and in
and Consumption
to by
in
costs due in
for 2013-14
the
Long ICT the rates. records
services were in
recouped of
reduction for costs of insurance For higher
a be fees
SERVICES sewerage reduction significantly support occupied 2013-14
compliance On-Costs Staff Services general a Water Rates cost
in
property review legal for water usage are were
maintenance
payments could Supplies
of
rates,
Narrabundah lighting,
h) homes
from system a) operating
accommodation in the the
e) Shared
higher
achieve
higher
at GST costs of cost
the and responsibility to to charges
Office and Other
for c)
with g)
at expenses other office general Services the
cost were Notes Forming to and responsible
d) the
due f) Park which in in
including
in i) Expenses increase in
on service security maintenance
Sewerage Rates,
heating
the assuming for works costs
SUPPLIES AND
the
at and payments costs,
However, claimed. property Premiums
area
in 2012-13. 13. 2012-13 Support ACT Rates, as tenant
conjunction and Maintenance
decrease decrease be decrease a general reduction
in in to Other Expenditure The improve Professional The Repairs Insurance The
The
than regulator revising b) c) tenants expenditure d) to rectification including cannot overhead due Housing h) i) fees. f) costs incurred a) Insurance Other Operating and Communications Accommodation Recruitment, Training Total Supplies and Repairs General Services Professional Property Services Other Property Expenses Systems NOTE e) structures in 2012-13. g) common Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 14. DEPRECIATION AND AMORTISATION
2014 2013 $’000 $’000
Depreciation Buildings a) 14,397 14,477 Office Fitout (Leasehold Improvements) 730 730 Provision for Make Good in the Office Accommodation Lease 206 206 Motor Vehicles under a Finance Lease 83 80 Total Depreciation 15,416 15,493
Amortisation Computer Software 482 482 Total Amortisation 482 482
Total Depreciation and Amortisation 15,898 15,975
a) Depreciation is slightly lower in 2013-14 as a result of the slight decrease in building values over the last few years following the annual revaluation of the portfolio. Building values on average declined across the portfolio by just over $21 million (1.6%) following the 2013 revaluation and a further $20 million (1.5%) from the 2014 revaluation of the portfolio.
NOTE 15. BORROWING COSTS
2014 2013 $’000 $’000
Interest Expense on Commonwealth Debta) 3,673 3,892 Finance Lease Chargesb) 27 30 Finance Cost on the Provision for Make Good in the Office Accommodation Lease c) 56 53 Total Borrowing Costs 3,756 3,975
a) Interest on Commonwealth Debt is paid in accordance with the loan schedules agreed with the Commonwealth. The decrease in interest expense in 2013-14 is due to the decrease in principal outstanding as the loans are repaid in accordance with the loan schedule.
b) Finance lease assets are disclosed in Property, Plant and Equipment. The only assets leased by way of a finance lease are motor vehicles, which are leased under the whole-of-government contractual arrangements. Interest charges decreased as a result of the leasing of replacement vehicles at a lower interest rate. For further details refer to Note 27 - Property, Plant and Equipment. The lease liability is reported under Interest-Bearing Liabilities and Finance Leases. For further details refer to Note 32 - Interest-Bearing Liabilities and Finance Leases.
c) In accordance with the lease for the office accommodation at Nature Conservation House, Housing ACT is required to make good the office accommodation at the end of its lease. The finance cost on the make good is the implicit interest cost included in the make good provision.
204 Community Services Directorate—Annual Report 2013–14 SECTION B 2 205
29 to to to to
the the the 2013 2,753 $’000
23,143 15,181 41,106 other earlier sector. sectors
National fund with
The owners completed funding
to Community
the in discharge
under for
associations them housing housing -
were
to or
30 53 Argyle Commonwealth
under Audited Financial Report Audited Financial Report 2014
2012-13. $’000 sector to Park assist
Initiative. 21,620 21,703 obligation
tenancy. the to B.2
to Limited the
The Australia, affordable the reduction units community
community
at
funding
with of of to of Park
a new housing Stimulus in
and the
and works to compared Canberra
Code Stay
Venture.
transfer the 2014
of Long when reduction the Joint negotiations
community community Housing Building providers
for properties the
with associated
the advice. the
the the
of
Financial Statements
2012-13 as a result majority 2013-14 to
and Economic Plan Jobs
costs housing in with policy
during the The expense than and
ACT Narrabundah
Community
expand
for transfer
of the Redevelopment savings to
lower the site. to upfront
of the properties
agreed at
Building the
bodies of are lower of
community
their compliance
Estate
Part Housing payment Hidden words
peak year. meet SERVICES result housing. Ended 30 June Year government Lyons significantly agreement a to
the transfer recognition
achieve
that
the Nation in 2013-14 as site-holders of relinquish providers,
the
are and to to
in the the commitments
the
meet
in to the
and site to the
grants from from community from
service grants bond loans For units
of grants consisted their of with of PURCHASED
arise sector under
arose on payments and support, other capital arose
also
providers
no the payment with
housing recipients services accommodation for expanding purchase of
grants 2012-13
homelessness
were accordance the Venture services and purchased to Agreement. structures
services
the Notes to and Forming for
the a) in
other the to consist b) there
Joint
fund associated grants c)
programs of GRANTS AND
purchased the grants alternative
to requiring Housing also paid the Limited to 16.
the community tenancy management
and largely costs are
Grants Bond
in
2013-14
payments capital homelessness
In 2012-13 The
Housing The in 2012-13 In rectification relocate expand c) Affordable b) and government grants Grants provide units obligation the on a) Outlays Recurrent Grants GrantsCapital Rental Other Grants Total Grants and Purchased Services NOTE Grants Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 17. OTHER EXPENSES
2014 2013 $’000 $’000
Loss on Investmentsa) 39 - Loss on Investment Propertiesb) 39 88 Loss on Right to Receivec) 77 - Waivers, Impairment Losses and Write-offsd) 2,862 1,869 Demolition Expenses and Write-Off Book Value of Properties Demolishede) 2,333 583 Property Transfers and Other Expensesf) 4,873 1,971 Total Other Expenses 10,223 4,511
a) The loss on investments in 2013-14 arose from the revaluation of the investments held in the Cash Enhanced Portfolio in the Territory Banking Account to fair value as at the reporting date. Fair value is based upon the value of the underlying investments in the Cash Enhanced Portfolio in the Territory Banking Account as at the reporting date. In 2012-13 a gain was recognised in the Operating Statement and this is reported in Note 10 - Gains.
b) The loss on investment properties in 2013-14 arose from the decrease in value of the equity in the investment properties as measured by the revaluation of the underlying properties to fair value as at 31 March 2014. The investment properties are revalued each year by an independent and professionally qualified valuer, currently Mr David James, AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited. Housing ACT’s equity in the investment properties arises from the retention of equity (generally no more than 30%) in properties sold to tenants under the Shared Equity Scheme.
c) The loss on the right to receive is based upon the decline in value of the underlying property that Housing ACT is contracted to buy-back and the subject of the right to receive as the re-purchase price will be at a discount to the prevailing market price for the property. The value of the right to receive is re-stated to fair value as at 31 March each year based upon the value of the underlying property. The property is revalued by an independent and professionally qualified valuer, currently Mr David James, AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited.
d) This amount represents the impairment of receivables for amounts that Housing ACT determines are unlikely to be collected and the impairment of other assets such as work-in progress written-off. The higher level of impairment in 2013-14 compared to 2012-13 is due to the amount of tenant rental arrears and tenant responsible maintenance charges from prior periods written-off, as they are deemed not economic to collect, the debtors are difficult to locate and/or will not engage or sign repayment agreements and the debts are contested by the debtor.
In addition, amounts for work in progress were written off, including those costs associated with the planning and design of projects that did not proceed. The unit built at the Narrabundah Long Stay Park was also expensed during the year. For further information on waivers, write-offs and other impairment losses refer to Note 19 - Waivers, Impairment Losses and Write-offs.
e) Demolition and property write-off costs are significantly higher in 2013-14 than in 2012-13 as a result of the costs associated with the demolition and write-off of a number of properties identified for redevelopment, including the cost of demolition and write-off of the book value of a number of units in Hartigan Gardens as part of the redevelopment of that site.
f) The higher cost of property transfers in 2013-14 compared to 2012-13 is due to the transfer of the 21 units in Dickson to the Land Development Agency to support the transformation of the Northbourne Avenue redevelopment corridor and the Capital Metro Project.
The property transfer costs in 2012-13 included transfers to the Community Services Directorate for use in the Affordable Rental Scheme. There were few property transfers in 2013-14 under the Affordable Rental Scheme due to the unavailability of properties.
206 Community Services Directorate—Annual Report 2013–14 SECTION B 2 207
107 107 2013 $’000 Auditor-General's 115 115 Audited Financial Report Audited Financial Report
2014 $’000 and Services. B.2 ACT the
by 13 - Supplies Note 2014 provided
refer to services Financial Statements
the audit
ACT Services, Office. of
Office financial Part Housing for and Supplies Hidden words
in Ended 30 June Year
Auditor-General's the payments
services ACT Auditor-General's the For
the ACT by REMUNERATION the professional to represents
Notesand Forming to Payable were provided AUDITOR’S in are included or Paid remuneration
18.
costs Fees Office. These Total Auditor's Remuneration otherNo services Audit Services Audit NOTE Auditor's Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 19. WAIVERS, IMPAIRMENT LOSSES AND WRITE-OFFS
Under Section 131 of the Financial Management Act 1996, the Treasurer may waive the right to payment of an amount payable to Housing ACT. A waiver is the relinquishment of a legal claim to a debt. Waivers differ from write-offs as a write-off is the accounting action taken to remove a debt from the books, but does not relinquish the legal right of Housing ACT to recover the amount.
The waivers, impairment losses and write-offs listed below occurred during the reporting period.
2014 2013 Waivers No. $’000 No. $’000
There were no waivers recorded in 2013-14. In 2012-13, one waiver was made pursuant to Section 131 of the Financial Management Act 1996. Waivers - - 1 1 Total Waivers - - 1 1
Impairment Losses Impairment Losses on Receivables Rent Receivablesa), b) 81 15 (32) 73 Other Trade Receivablesa), b) 379 657 (4) 170 Total Impairment Losses on Receivables 460 672 (36) 243
Total Impairment Losses 460 672 (36) 243
Write-Offs Irrecoverable Debtsa) 841 1,865 987 1,620 Capital Works in Progressc) 11 325 15 5 Total Write-Offs 852 2,190 1,002 1,625
Total Waivers, Impairment Losses and Write-Offs 1,312 2,862 967 1,869
a) The amount of impairment losses and irrecoverable debts written off varies each year depending upon a number of factors, including the amount and type of debt, the circumstances of each individual debtor and the date of the last transaction on the account. Whilst an allowance for impairment losses is made each year based upon the aging of the debt, the debtor's payment history and likelihood of collection, Housing ACT generally only writes off a debt as bad once a tenancy has terminated and there is very little likelihood of recovery.
b) The number of accounts impaired is based upon as assessment of the likelihood of the debtor making payments against the debt. Factors considered include whether the debtor has entered into an agreement to repay the debt and is complying with the agreement and/or whether the debtor has made contact and continues to engage with Housing ACT and makes payments; lack of engagement or no payment occurring for 30 days or more indicates the need for impairment: the longer the period of time after the last payment or contact, the higher the impairment.
c) The write-off of capital works in progress occurs where expenditure incurred against a project, such as site investigations, preliminary planning, feasibility and other studies bear no relationship to the final development works, i.e., the development does not proceed in accordance with the plans originally contemplated when the studies and other works were undertaken and there is no project against which the original costs can be capitalised.
208 Community Services Directorate—Annual Report 2013–14 SECTION B 2 209 3 2 5
a
No. to be
2013 The of
have to
officer
benefit
another 2012-13 claim part
employer may in
one in
entity.
for
fringe legal
Payment that was 1 3 4 no acting
No. salaries, Audited Financial Report Audited Financial Report amount
2014 Grace
There was reporting
have B.2 executives of
The reportable or
individuals
Act year. ACT. includes
they or any
those
an leave
the financial
that and
took 2012-13). Housing
were: entities
during includes
in 2014 executives to
authorise
separate a employer for
may bands, is occupant
the it Financial Statements executives remedies the ($820,796 notwithstanding by
as
the
ACT Treasurer
whilst
of action,
acting remuneration receive remuneration payable
the remuneration equitable $967,095
Directorate, or
to
management structure of The the
years. in 2012-13). 1996, was Part people 2012-13) in
Benefit Housing
Hidden words in Act Services
decision providing Ended 30 June Year
those the within of
in earlier (Two were entitled 2013-14 separated
in Executives the 2013-14 (Nil or
those are Productivity means
in includes Community a For Management Government the 2013-14 a year.
PAYMENTS a Service are the received are only
and by than executives reported of 2013-14
underpayments
during
who in to were made
Financial
less part GRACE role Executive
for the reported Payments
is
correct
OF of Notes to and Forming to executives contributions ACT Senior
executives Grace 130 acting disadvantaged
of
of executives of
of executive EXECUTIVE REMUNERATION ACT
of $300,000 remuneration executives an back-pay
21. 20. Act of
Housing Section in
unfairly $200,000
number number number
numbers
to made. amounts. The Aggregate Up $200,001 to Whilst been NOTE NOTE Under The number The acting includes payment. of Grace Act No Payments superannuation year and those The position. Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 22. CASH AND CASH EQUIVALENTS Housing ACT holds a number of bank accounts within the Territory Banking Account arrangements, including the Operating Account, which is an interest bearing account. Housing ACT retains any interest earned on its Operating Account.
Housing ACT also requires the solicitors who act for it, in the purchase or sale of properties, to open and maintain an interest-bearing account through which Housing's property transactions are to occur. A float is provided to each solicitor to enable them to pay deposits and settle property purchases. Interest on the balance held in these solicitor's Trust Accounts is payable to Housing ACT.
2014 2013 $’000 $’000
Cash at Banka) 3,076 5,941 Cash on Hand 4 4 Total Cash and Cash Equivalents 3,080 5,945
a) The lower amount held in the bank accounts as at 30 June 2014 is due to the payments at year-end for capital works and operating costs that otherwise would have been accrued. The balance of funds held in the Operating Account to meet daily cash requirements fluctuates with commitments. The aim is to keep the amount in the Operating Account at a level commensurate with the need for funds and to maximise the return on the funds. Most funds are invested in the Cash Enhanced Portfolio to achieve higher earnings.
210 Community Services Directorate—Annual Report 2013–14 SECTION B 2 211 -
85 of of of of 681 203
the has 2013 ACT ten-
4,675 4,346 6,657 2,312 4,878 $’000 3,105 2,844 9,027 their
date: other 13,905
(1,241) (3,813) a raised of during
equally. Builders the result loan disability
extent the a receivable balance a rent of over
of result the
the as
Association
a the the reporting
loan shared
with
- Master
terminated in as
year Audited Financial Report Audited Financial Report be
upon behalf the villages when 226 226 126 626
management 2014 MBA the 2,826 8,470 2,153 9,005 $’000 1,570 4,000
date, to
to the
on 17,706 17,480
(1,256) (4,470) B.2 have
Builders
Association people
is to
rent. less The
years arises.
2013-14 display decrease ACT
they during loan in in ten
separate depending
house home
Master
the
loan.
2014-15.
reporting Builders compared to of for after
the
the
After Housing the
varies higher
year the damage housing display on
by units
at
with result decreased Master 2014
year a the
as
tenants out interest-free
therefore charged identified nine as the homes. during repaid
also
by an each
charged
be adaptable during adaptable is and Financial Statements significantly
carried receivable to
is display
the year when owing 2012-13 and the accounts
ACT the
rebate and outstanding raised
ACT loan receivable d) d) to of
the provided
is due works constructing
interest
of during outstanding of
the
or
of was tenants sale
No
Rent loans ACT
tenancy amounts
Housing
accessible and -
cost rent staff (Secured) (Secured)
final from receipt of a compared
of are Part bond balance b)
Housing home. for the
in Hidden words the of
Housing vacated when advance.
of
The Ended 30 June Year
construction
maintenance Initiative of in
2013-14 from display Tenants
Association the in
agencies share date.
2003. recoverable Sunday receivables the balance
week construction value the
(current receivable), as it last their more tenants surplus the other
lower For and and
next
over Venture Receivable Venture Receivable trade responsible Builders Community
for the
with any Losses Losses undertake reporting
the
from
the of
November Recoverable
Joint Joint to design other include the in for maintenance tenant
number in
paid, Master e)
Recoverablefrom in at profile mortgage
the c) for significantly timing and the a them
the
in Living
costs by CatholicCare RECEIVABLES Sunday are recoveries trade receivables the
Impairment Impairment Receivables
Notes to and Forming and unpaid
all
a) with as by to charges
included receivables
for for
repairs enable
each are Receivables the tenant
commencing and work
Redevelopment Redevelopment of to
Receivables due well and Maintenance
secured in in other Also Gungahlin participate
trade is that as
raising 23. Interest payable Receive (Secured) receivables Receivables to
raised and Maintenance cost
the
repaid receivable period Allowance Allowance is
loan ACT.
The Other Rent advance,
in Estate Lyons Total Non-Current Total Receivables a) Accrued Total Current Non-Current Receivables Right to Repairs Less: Net Repairs Other Trade Estate Lyons Other Current Receivables Current Rent Receivables Less: Net Rent Receivable NOTE Rent the tenancy, agencies recoverable the change on focus c) the year. Loan year Association b) monies under agreed been is reported The Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 23. RECEIVABLES – CONTINUED
d) Lyons Estate Redevelopment Joint Venture Receivable - In May 2007, land in Lyons was contributed to the Lyons Estate Redevelopment Joint Venture for the redevelopment of the site. Under the Joint Venture, Housing ACT is assured of receiving payment for the value of the land prior to any share of profits. Interest accrues on the value of the contribution to the Joint Venture. Simple interest at 8% is payable on the balance outstanding. Interest continues to accrue until the time that individual units are sold or such later time as agreed between the Joint Venture parties.
In 2013-14, the receivable for the Lyons Estate Redevelopment Joint Venture includes the recognition during the year of the share of profits attributable to the residential component of the redevelopment and as a result the receivable increased by $3.692 million. The profit share is based upon the proportion of the total sales that occurred during the year. The value of the Lyons Estate Redevelopment Joint Venture Receivable also increased as a result of the reimbursable costs paid by Housing ACT during the year. Interest accrued on the contribution to the Joint Venture as at the reporting date. The Lyons Estate Redevelopment Joint Venture Receivable has been re-classified as a current receivable as at the reporting date, as it is expected to be received in 2014-15.
e) The right to receive represents the fair value of the right to purchase properties sold under a long term licence at a discount to elderly Canberrans. Pursuant to the License, the licensee must sell the property back to Housing ACT upon the expiration of the licence or at another date agreed between the parties. Housing ACT will purchase the property at a discount to the prevailing market price in accordance with the formula set out in the Licence. The increase or decrease in fair value of the right to receive each year is based upon the movement in the value of the underlying property, as measured by an independent and professionally qualified valuer. The right to receive is secured as the title for the dwelling remains with Housing ACT for the term of the Licence.
The increase in the right to receive in 2013-14 is due to the sale of an additional property under the affordable long term licensing arrangement, offset by the decrease in value of the underlying properties as measured by the independent valuer as at 31 March 2014.
212 Community Services Directorate—Annual Report 2013–14 SECTION B 2 213
to
debt
Estate located
amounts be responsible
Lyons to determined small
Therefore, or
the $'000 5,726 5,054 tenant are
need 17,706 13,905
Audited Financial Report Audited Financial Report of and Total debts. B.2 they and overdue as
repay are
receive Receivables). recovery
to
tenancy to $'000 2,695 5,687 3,036 4,959
that
the 60 Days
impaired,
their right 2014
with capacity be than Greater
the to Impaired less 39 95 receivables ceased 484 869
limited Financial Statements
$'000 60 days associated other have
with
the to
ACT Overdue for receivable, considered 30 of debts
- - needs are held
loan debtors is Receivables (Total than $'000 2,382 1,182 those high the Part
30 Days MBA Housing Less for Hidden words and
Ended 30 June Year the
receivables collateral
receivables - - for No instances,
income
net the ACT's
$'000 8,818 particularly 12,145
low many For security CONTINUED are in
Housing Not Overdue as
Receivable. who of
commence. difficulties,
Further,
Venture
collateral tenants, major
Notes to and Forming Joint Receivables' represents percentage can action
holds 1) 1) charges.
RECEIVABLES – presents 2) 2) individual Receivables ACT
23.
of Impaired by recovery
significant A impaired. ‘Not
Receivables Impaired Receivables 1) Receivables Impaired Receivables 2013 Not Impaired 2014 Not Impaired NOTE Ageing maintenance Housing be 2) collection owing Redevelopment before Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 23. RECEIVABLES – CONTINUED
2014 2013 $’000 $’000 Reconciliation of the Allowance for Impairment Losses Allowance for Impairment Losses at the Beginning of the Reporting Period 5,054 4,811 Additional Allowance Recognised 2,537 1,766 Reduction in Allowance from Amounts Written off (1,865) (1,523) Allowance for Impairment Losses at the End of the Reporting Perioda) 5,726 5,054
The carrying amount of financial assets that are past due or impaired, whose terms have been renegotiated is $4.843m ($3.173m in 2012-13).
a) Bad debts recovered during the period are not recorded against the impairment account, but are brought to account as bad debts recovered in other revenue, refer to Note 9 - Other Revenue for more details.
Classification of ACT Government/Non-ACT Government Receivables
Receivables with ACT Government Entities Accrued Revenue and Receivables 1,076 1,267
Receivables with Non-ACT Government Entities Rent, Recoveries from Tenants and Others and Other Trade Receivables 16,630 12,638
Total Receivables 17,706 13,905
214 Community Services Directorate—Annual Report 2013–14 SECTION B 2 215
in in of to
the the the 2013 2013 sale
5,319 1,726 7,045 $’000 $’000
Held
other 35,343 35,343 35,343 (nil where
for housing housing Housing
with
within Asset number do so.
fund date amounts lease held
slow-down to therefore public the Public to public
redevelopment
in lower
the invested for
and
the higher assets the 649
proceed Audited Financial Report Audited Financial Report and finance
2014 2014
1,301 $’000 1,950 $’000 in are of a major The reporting of 55,304 55,304 55,304
to
With
B.2
hold
the waiting reported the to
2014-15 value in under
precinct at
in and program identified
and 2014-15. is more opportune need
as held
Account.
Bega conditions. sold. management applicants the
those
sale distributions. Sale
be properties redevelopments it until to during 2014 and
number the identified
for and to in vehicles pay
commence
house market
the of
construction due the
sold
to
a) to were is
on living be the
motor part Financial Statements
Currong housing
end expected to enable current as
identified
is to the properties sell investments those
ACT continue the
year
Portfolio
finance
scheduled public to
currently to
to at of depending
or
Allawah, in the Asset for Held
for not
are
vehicle expected
vehicles) able
properties year the
the
costs Portfolio Enhanced are tenants
be represents
Enhanced to
Part
in
Housing response of reported to suitable
Hidden words properties
(motor in sale
accommodation year Ended 30 June Year - Cash and Cash
housing
six
may choose is
for order being
and period the properties from operational in
ACT
redevelopments 2014 the in rental
relocation held
Account Avenue 2013-14
longer vary as equipment
alternative
the meet These are separately In For
June
no These
projects public reporting to Housing These Portfolio. Cash Enhanced may and
30
into 2013-14 as
FOR SALE sale
with
Banking at in
sale for sells period.
in the plant recognised
assist sale 2012-13). for the next
Northbourne required held Register. and Canberra, of
in to
in Territory
identified for Sale
re-located construction
held Notes and Forming to for (16 along reporting be the Account
items
and
Housing Equipment amounts to acquires
the
Investments
no
assets ASSETS HELD INVESTMENTS with identified of immediately Properties
of
and
Banking ACT term expires Account need 25. 24.
Social
Investments
including higher were not end
redevelopments Plant value Sale
the
The the
on 2012-13). tenants the property market in There for properties redevelopment at areas, fund portfolio. Territory The Land Buildings Total Assets Held Housing timeframes.scheduled NOTE Total Investments a) Current Investments Total Current NOTE Funds Asset Management Strategy The the lease Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 25. ASSETS HELD FOR SALE - CONTINUED
Fair Value Hierarchy Details of Housing ACT’s assets held for sale at fair value and information about the Fair Value Hierarchy as at 30 June 2014 is as follows:
2014 Classification According to Fair Value Hierarchy Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000
Assets Held for Sale at Fair Value
Land - 1,301 - 1,301 Building - 649 - 649 - 1,950 - 1,950
The Fair Value Hierarchy is explained in Note 27 Property, Plant and Equipment.
Transfers Between Categories
There were no transfers between Levels 1, 2 and 3 during the period.
Valuation techniques, inputs and processes
Level 2 fair values of assets held for sale are derived using the market approach. These assets have been written down to fair value less costs to sell. Fair value has been determined by reference to market evidence of sales prices of comparable assets. Assets held for sale are a non-recurring fair value measurement.
NOTE 26. OTHER ASSETS
2014 2013 $’000 $’000
Prepaymentsa) 548 270 Other 8 2 Total Other Assets 556 272
a) The higher level of prepaid expenses in 2013-14 compared to 2012-13 is due to Housing ACT paying the licence fee for the Homenet business system whereas in 2012-13 the licence fee was included in the Shared Services ICT Service Level Agreement and the fee paid as part of the monthly payment. Other prepaid expenses are quarterly payments in advance for the body corporate levies.
216 Community Services Directorate—Annual Report 2013–14 SECTION B 2 217
383 535 for at 2013 (152) 4,679 $’000 2,519 plant by office (3,540) (2,160) held 1,280,654 3,050,023 1,277,114 4,327,137 4,330,039 3,050,023
leased assets
value the and equipment 569 394 Audited Financial Report Audited Financial Report
2014 (175) improvements, 4,679 1,584 $’000 of (3,549) (3,095) include 2014 undertaken
B.2
the fair 1,274,161 3,146,681 1,270,612 4,417,293 4,419,271 3,146,681 not
the plant fit-out March leasehold of
does 31
the vehicle with value on
2014
buildings,
equipment the fair land, the motor as at portfolio incurred Pty Limited). Todd White (Canberra) – and FinancialStatements
of lease. the plant
assets ACT value finance of of of revaluation
fair a expenditure rent. no Property, classes for
under Part Housing ACT.
Hidden words capital Equipment and Director of Herron Ended 30 June Year has been
assets. House. the EQUIPMENT following
the depreciated of the the property valuation Housing is Valuer the the Equipment from Buildings AND
heritage of For and arise Conservation
includes Practising
There the lease. equipment Value Leasehold Improvements Plant and Property, Plant and Buildings by land held
PLANT of Value
Cost of motor consists vehicles of of of of and at Nature Fair
at properties largely of residential Certified community reflects and buildings at Value Value Value Value equipment plant leasehold Notes Forming to and Depreciation Depreciation Depreciation improvements and
Value (AAPI and
Written Down the inception of land of the PROPERTY, at Value Fair and equipment includes plant Buildings 27. value value
Fair investment properties. Plant accommodation Leasehold consist Buildings Land and Equipment Accumulated Accumulated Accumulated
equipment, or fair fair and the reporting date. Total Written Down The Plant and Equipment Plant Less: Total Written Down Total Land and Leasehold Improvements ImprovementsLeasehold Less: Total Written Down Land at Total Land Assets at Buildings Less: Total Written Down Land and sale JamesMr David NOTE Property, The determined Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 27. PROPERTY, PLANT AND EQUIPMENT – CONTINUED Cultural and Heritage Assets Included in Property, Plant and Equipment
The Cultural and Heritage Assets included in Property, Plant and Equipment are those public housing properties that are listed on the Heritage Register. The dwellings continue to be used to house public housing tenants and are not a separate class of assets.
These properties generally have restrictions as to demolition or redevelopment and the nature of any refurbishment must be sympathetic to the surrounding neighbourhood and the original design and structure of the building, and in some cases this includes grounds maintenance and landscaping.
2014 2013 $’000 $’000
Land at Fair Value 88,954 85,130 Buildings at Fair Value 16,366 15,657 Less: Accumulated Depreciation (157) (144) Total Written-Down Value of Cultural and Heritage Assets 105,163 100,643
The fair value of the land and buildings of the heritage assets are based on the revaluation of the properties as at 31 March 2014 undertaken by Mr David James (AAPI Certified Practising Valuer and Director of Herron Todd White (Canberra) Pty Limited).
Assets under a Finance Lease
Assets under a finance lease are included in the asset class to which they relate in the above disclosure. Assets under a finance lease are also required to be separately disclosed as outlined below. Housing ACT leases motor vehicles by way of finance leases under the whole-of-government contract.
2014 2013 $’000 $’000 Carrying Amount of Assets under a Finance Lease
Plant and Equipment under a Finance Lease 569 535 Accumulated Depreciation of Plant and Equipment under a Finance Lease (175) (152) Total Written Down Value of Plant and Equipment under a Finance Lease 394 383
Total Written Down Value of Assets under a Finance Lease 394 383
218 Community Services Directorate—Annual Report 2013–14 SECTION B 2
219
Period Reporting the of End the at Amount Carrying 4,419,271 394 1,584 1,270,612 3,146,681
Transfers from (Disposal) - - (956) (3,766) (4,722)
Audited Financial Report Audited Financial Report
Disposals (45) - (2,290) - (2,335)
B.2
Depreciation (83) (935) (14,397) - (15,416)
Increment/(Decrement) Revaluation - - (5,199) 116,850 111,651
Sale for Held as Classified Assets - - (12,824) (20,165) (32,989)
Additions 139 - 29,164 3,739 33,043
Period Reporting the of Beginning the at Amount Carrying 4,330,039 383 2,519 1,277,114 3,050,023
$’000 $’000 $’000 $’000 $’000
Total Equipment Improvements Buildings Land
and Plant Leasehold
2013-14. during Equipment and Plant Property, of movement the shows table following The
Equipment and Plant Property, of Reconciliation
CONTINUED - EQUIPMENT AND PLANT PROPERTY, 27. NOTE
words Hidden
2014 June 30 Ended Year the For
Forming and to Notes Statements Financial the of Part
ACT Housing Total (548) $’000 52,707 27,405 (28,961) (15,493) (16,537) 4,311,466 4,330,039
- - - 27 (9) 445 383 (80) and $’000 Plant Equipment - - - - - (936) $’000 3,455 2,519 Statements Leasehold 2014 Improvements Financial June (539)
$’000 46,413 (6,655) (6,936) (14,477) (12,293) Buildings 1,271,601 1,277,114 30 the ACT of - - Ended Land 6,267 $’000 Part 34,341 (4,244) Housing (22,306) Hidden words 3,035,965 3,050,023 2012-13. Year
during the For CONTINUED Equipment - to and Forming and Period Notes
EQUIPMENT Period Reporting AND the
Reporting of the movement of Property, Plant PLANT of Transfers for Sale Beginning End
the the the shows
Property, Plant and Equipment at at of table PROPERTY, Increment/(Decrement) Amount Amount 27.
as Held Classified following
NOTE Reconciliation The Carrying Additions Assets Revaluation Depreciation Disposals from Acquisition/(Disposal) Carrying
220 Community Services Directorate—Annual Report 2013–14 SECTION B 2 221 Total $’000
at
1,270,612 4,417,293 3,146,681
as are the and that
periods of
access - - 2
buildings 3 either
significance recent can levels: houses
Hierarchy Audited Financial Report Audited Financial Report $’000
Level Level
the ACT The significance transactions B.2 three
liability, Hierarchy reflects
Value land and
or under reflects Territory and the Plan Fair
Housing Value market cultural
2 asset the privately. following
Fair and for $’000 or classified comparable
Level
to that approach about 1,270,612 3,146,681 4,417,293 comparative for information ACT
been
comparable up of the Hierarchy that that liabilities historical that
involving 2014 observable or
- - Capital Australian have 1 Value their Housing
the market directly are
is made
information $’000 to
by Level Financial Statements houses that
and have and size) location
due 1 held liabilities. in Measurement
a Fair into
the or
ACT Hierarchy Classification According be value is buildings – CONTINUED assets identical
Level the reporting period. and tenure, the heritage of
Register Value for fair
market transactions therefore
may Value assets
the at
terms
within by
during they land and 3 applied. Fair (comparable Part Housing which markets Heritage be Hidden words and equipment current zoning. Lease and value
Ended30 June Year particular included
as the not
1, 2 market, EQUIPMENT to
equipment
Accordingly for
on AASB 13.C3 Fair
location The value. in active the
the and
as well and buildings AND Levels on Value
listed under same of the Crown For plant Fair property, plant
processes Inputs approach. their fair generated information prices quoted at the need standards openly
taken and houses between
unobservable (unadjusted)
in PLANT properties
applicable, of than the
classify sold exemption are
market was property,
of to date; be
similar technique the valuation the where that other houses
follows:
consist can Categories ACT’s Notes to and Forming
and Techniques for
no transfers the used indirectly; and
Plan, is as and Equipment other under they
and other relevant assets has is required
PROPERTY, to 3 – inputs 2 – inputs prices 1 – quoted been
2014 Hierarchy Housing Hierarchy. and between 27. ACT ACT
valued of Valuation Prices application initial directly or Level Level the measurement Level 2 June heritage be similar Value Value
30 at Details before Transfers There have Valuation Techniques, Inputs Level Technique: Valuation Capital National Housing Property, Plant Land Buildings 2014 NOTE Fair Housing in determiningof the used inputs Regard were considered. Inputs: prices transaction Fair The can occupied are Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 28. INVESTMENT PROPERTIES
Investment properties are held for long term appreciation.
There are restrictions on the investment properties as Housing ACT only holds a minority interest in each property and is a passive investor: Housing ACT is not able to make decisions about divestment, or the timing or amount paid by the majority equity homeowners to increase their equity share. However there are contractual requirements for the homeowners to make payments to purchase additional equity in the fifth year and purchase the remaining equity by the 15th year.
There are no contractual obligations to purchase the investment properties. Further, there is no contractual obligation for Housing ACT to repair, maintain or refurbish or upgrade the investment properties.
Housing ACT holds an equity interest (maximum of 30%) in 59 properties sold to tenants under the Shared Equity Scheme (39 in 2012-13). Housing ACT's interest in these properties is measured at fair value. The fair value of the investment properties is derived from the value of the underlying properties. The properties were valued as at 31 March 2014 by Mr David James AAPI Certified Practising Valuer from Herron Todd White (Canberra) Pty Limited. Herron Todd White has recent experience in the location and category of the investment properties.
Any gain on investment properties is recognised in the Operating Statement (For further details refer to Note 10 - Gains). The increase in value of the underlying properties as at 31 March 2014 comprises realised gains on properties, as a result of the equity partner increasing their equity share or fully paying Housing ACT for its equity share and unrealised gains as a result of the revaluation of the investment properties as at 31 March 2014. These gains are reported in Note 10 – Gains.
In 2012-13, an unrealised loss was recognised in the Operating Statement, for further details refer to Note 17 – Other Expenses.
2014 2013 $’000 $’000
Land at Fair Value a) 5,173 3,460 Total Land at Fair Value 5,173 3,460
Buildings at Fair Valuea) 2,188 1,398 Total Buildings at Fair Value 2,188 1,398
Total Investment Properties 7,361 4,858
a) The increase in the value of investment properties as at 30 June 2014 is due to an increase in the number of properties with a number of a number of sales under the Shared Equity Scheme occurring during the year. The properties were revalued to fair value as at 31 March 2014, based upon the value of the underlying property. The valuation was undertaken by an independent valuer, Herron Todd White (Canberra) Limited.
222 Community Services Directorate—Annual Report 2013–14 SECTION B 2 223 129 (39) (88) Total Total (439) $’000 4,858 2,852 7,361 $’000 2,234 2,712 4,858 33 750 767 907 (11) Audited Financial Report Audited Financial Report (119) (140) $’000 1,398 $’000 1,398 2,187 B.2 Buildings Buildings
31 96 (28) Land Land (299) 1,945 1,945 $’000 1,484 3,460 $’000 3,460 5,174 2014
FinancialStatements
the
ACT of
Properties Properties Part Period Period
Housing Hidden words - CONTINUED Ended 30 June Year
Period Period Reporting Reporting the the the
For Reporting Reporting of of PROPERTIES the the movement of the Investment movement of the Investment of of End Beginning End Beginning
the the the the theshows the shows Revaluation
Notes Forming to and at at at at Investment Properties Investment Properties table table INVESTMENT Investment on Investment on Amount Amount Amount Amount 28.
following following Carrying Additions on Net Gain/(Loss) Carrying Reconciliation of The in 2012-13 Additions Disposal Net Gain Net (Loss) Carrying in 2013-14. Carrying NOTE Reconciliation of The Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 28. INVESTMENT PROPERTIES – CONTINUED
Details of Housing ACT’s investment properties measured at fair value and information about the Fair Value Hierarchy as at 30 June 2014 are as follows:
2014 Classification According to Fair Value Hierarchy Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000
Investment Properties at Fair Value
Land 5,174 5,174 Buildings - 2,187 - 2,187 - 7,361 - 7,361
Transfers Between Categories
There were no transfers between Levels 1 and Level 2 during the period.
Housing ACT has used the exemption under AASB 13.C3 Fair Value Measurement that provides for comparative information for periods before initial application of the standard, to not be disclosed.
Level 2 Valuation Inputs
Valuation Technique: The valuation technique used to value land and buildings is the market approach that reflects recent transaction prices for similar properties.
Inputs: Prices and other relevant information generated by market transactions involving comparable land and buildings were considered. Regard was taken of the Crown Lease terms and tenure, The Australian Capital Territory Plan and the National Capital Plan, where applicable as well as current zoning.
224 Community Services Directorate—Annual Report 2013–14 SECTION B 2 225
46 in
841 884 884 for 2013 2013 and (482)
that 7,888 7,509 $’000 1,366 $’000 over
12,696 21,471 (6,625) several period.
Living upgrade built
multi-unit assets
a the with handed depreciated,
being and not and reporting
Gungahlin simpler improvements 961 402 884 402
Audited Financial Report Audited Financial Report are 2014 2014 (482)
3,650 7,808 7,509 $’000 $’000 13,851 26,270 (7,107) the
associated B.2 with progressing
present complete
under progress leasehold the development be
development
in of
contrast progress
2013-14 will
unit in in
2014-15. and
works Ground dwellings excess
2014 dwellings, nine works
in works a during nine incurred assets, The
Capital of the
time
the
Common FinancialStatements to refurbish of costs
other
date.
them.
the year result due the the and
a
ACT completed
with million is manage
to
be
periods of as equipment.
will reporting $15 to
due
disability
and
is over upgrade
a
over assets the
the
2013-14 from benefits Part to Period integration by
2013-14 Housing as in
with
Hidden words
or in vehicles Ended 30 June Year
the management business system, Homenet.
Progress progress is expected
such works CatholicCare Period
intangible to in in economic
constructed people
in progress motor Reporting
higher the completed Assets year,
any
in as upgrade
is c)
works the installation
being related the 2014-15. For buildings,
Reporting
being of
The such in
works a) for housing the deriving not movements assets
Intangible of during progress software software
Assets b) include of extensive
in Progress are in
WORKS IN PROGRESS Canberra. Beginning End
Homenet. acquired,
Progress Program currently
in Progress Value CatholicCare Works at Cost the the in theshows
require construction
Notes Forming to and Amortisation works computer when CatholicCare at at
Intangible Works and Refurbishments progress purchased in
in Progress and in commenced
(LINC)
is not
system,
in construction
use table often and
has
CAPITAL INTANGIBLE ASSETS ACT
ACT Software for Software Software
Works ACT Amount Amount 30. 29. purchase
ACT works
increase under projects increase assets
Accumulated
ready following The The Housing The
development in southern b) Housing software. These to Assets are major Total Capital Works a) Works Construction Purchase UpgradesCapital Computer Carrying NOTE Capital The Carrying Amortisation Computer Computer Less: Total Written-Down Reconciliation of NOTE Housing of the business the Community as Housing c)
Total (325) $’000 21,471 38,027 26,270 (32,903) upgrade or
- - in 841 120 961 improvement $’000 on Progress Works
Software 30 June.
by expenditure - in
and and
9,572 $’000 7,888 7,808 (9,652) completed Progress June
Up Grades 30 been
to
not Capital Refurbishments prior
- have in 46 9,304 $’000 3,650 that (5,700) settled
Progress Works Statements Purchase not
projects but 2014
in Financial June
acquired
(325) $’000 19,031 12,696 13,851 30 (17,551) Progress Works the ACT Buildings of properties
building on residential for Ended Part Housing Hidden words paid
30 June Year
up to deposits the
For incurred
represent 30 June.
to and Forming by Progress in progress expenditure to in
Period Notes
completed works Period been
construction Transferred Reporting not the
and have Reporting of improvement in Progress the represents that movement Works of Capital
of and
Completed
WORKS IN PROGRESS – CONTINUED Works Beginning End
progress Equipment the the properties in the shows
progress at at Capital in and
of in Progress Expensed table works CAPITAL Plant works
Amount Amount 30. on existing
2013-14. following
Property, NOTE Construction projects Reconciliation The during Carrying Additions Works Capital Works Capital Carrying Purchase
226 Community Services Directorate—Annual Report 2013–14 SECTION B 2 227
Audited Financial Report Audited Financial Report Period Reporting the of End the at Amount Carrying 12,696 21,471 841 7,888 46
B.2
Equipment and Plant Property, (36,984) - (8,104) (7,874) (52,962)
to Transferred and Completed Progress in Works Capital
Additions 27,509 230 9,644 7,920 45,303
Period Reporting the of Beginning the at Amount Carrying 22,171 29,130 611 6,348 -
$’000 $’000 $’000 $’000 $’000
Progress Total Progress Progress Progress
in Works in Works in Refurbishments in Works
Buildings Software and Purchase
Upgrades Capital 2012-13. during
Progress in Works Capital of movement the shows table following The
Progress in Works Capital of Reconciliation
June. 30 by completed been not have that properties existing on projects
upgrade or improvement on expenditure and June 30 to prior settled not but acquired properties for paid deposits represent Progress in Works Improvement and Progress in Works Purchase
June. 30 by completed been not have that projects building residential on June 30 to incurred expenditure construction represents Progress in Works Construction
CONTINUED – PROGRESS IN WORKS CAPITAL 30. NOTE
words Hidden
2014 June 30 Ended Year the For
Forming and to Notes Statements Financial the of Part
ACT Housing Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 31. PAYABLES
2014 2013 $’000 $’000
Current Payables Payables 334 28 Accrued Expenses 4,339 8,224 Total Current Payablesa) 4,673 8,252
Total Payables 4,673 8,252
Payables are aged as followed Not Overdue 4,673 8,252 Total Payables 4,673 8,252
Classification of ACT Government/Non-ACT Government Payables
Payables with ACT Government Entities Trade Payables 4 - Accrued Expenses 1,343 1,579 Total Payables with ACT Government Entities 1,347 1,579
Payables with Non-ACT Government Entities Trade Payables 330 28 Accrued Expenses 2,996 6,645 Total Payables with Non-ACT Government Entities 3,326 6,673
Total Payables 4,673 8,252
a) Payables are significantly lower in 2013-14 compared to 2012-13 as a result of the much lower accruals for the cost of improvements and upgrades to properties and for capital works in progress as payments for most projects were paid up to date as at the reporting date.
228 Community Services Directorate—Annual Report 2013–14 SECTION B 2 229
a
to or 282 282 123 123
the 2013
4,728 4,728 4,851 $’000 76,887 76,887 77,169 82,020 earlier under
with
5.30%
December renewal
asset 31 under of from
Commonwealth an on Self-Government,
Audited Financial Report Audited Financial Report
115 115 301 301 the vary accordance 2014
terms 4,734 4,734 4,849 $’000 and to
72,152 72,152 72,453 77,302 derived in
B.2
no ceased
repay
leases prior to liability
repaid have
just these are but lease
in jurisdictions
Agreement
loans obligation 2014
finance other the LEASES The implicit
a
Agreement Housing extensions,
but
the
FinancialStatements rates 2042. for
of
State
require in
the Housing
ACT that allow FINANCE
of interest which
expire Agreement, to
of State to
The leases all
due Part
Housing Housing Commonwealth
Hidden words These Sheet. 4.5%. loan
Ended 30 June Year equivalent
Liabilities
The
1989. vehicles, at
Liabilities last Liabilities
July years. the Commonwealth
1 LIABILITIES AND the Balance Affordable Liabilities profile
4 motor
the Commonwealth. to For the Liabilities the for
with since loan
2
loans is fixed with on
Agreements. to a
clauses.
National out Liabilities
Interest-Bearing Liabilities leases years, from
Interest-Bearing
the
Interest-Bearing Liabilities 53 on the taken
agreed by
Housing Liabilities Interest-Bearing vary of
signatory finance recognised escalation attributed
Secured Unsecured Interest-Bearing been
Notes Forming to and a or 29 term be State
terms a
was originally replaced to
Secured Unsecured Interest-Bearing
has
INTEREST-BEARING the have was ACT options, ACT 32. lease
Interest-Bearing loans have Leases Leases
and becoming and loans interest rate payable
loan schedules new No The Housing 7.90% Commonwealth finance Total Interest-Bearing Unsecured Borrowings Commonwealth Total Non-Current Total Non-Current Total Current Non-Current Interest-Bearing Secured Finance Total Non-Current Total Current Unsecured Borrowings Commonwealth Total Current Current Secured Finance 2008 NOTE Upon Housing loans continued. The purchase Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 32. INTEREST-BEARING LIABILITIES AND FINANCE LEASES - CONTINUED
2014 2013 $’000 $’000 Commonwealth Borrowings Balance 1 July - Loans with Commonwealth of Australia (Unsecured) 81,615 86,478 Less: Repayments (4,729) (4,863) Total Commonwealth Borrowings 76,886 81,615
Finance Leases Finance lease commitments are payable as follows: Within one year 137 145 Later than one year but not later than five years 316 305 Minimum Lease Payments 453 450
Less: Future Finance Lease Charges (37) (45) Amount Recognised as a Liability 416 405
Total Present Value of Minimum Lease Payments 416 405
The present value of the minimum lease payments are as follows: Within one year 115 123 Later than one year but not later than five years 301 282 Total Present Value of Minimum Lease Payments 416 405
Classification on the Balance Sheet Finance Leases Current Finance Leases 115 123 Non-Current Finance Leases 301 282
Interest-Bearing Liabilities Current Interest-Bearing Liabilities 4,734 4,728 Non-Current Interest-Bearing Liabilities 72,152 76,887
Total Interest-Bearing Liabilities and Finance Leases 77,302 82,020
230 Community Services Directorate—Annual Report 2013–14 SECTION B 2 231 d
804 879 570 570 330 879 2013 3,632 2,403 3,392 1,599 4,436 7,244 $’000 6,674 7,244 2,808 and
2013. June contractors 309 614 614
Audited Financial Report Audited Financial Report 2014 30 1,559 1,344 1,090 4,181 2,649 3,876 1,344 8,483 3,212 5,271 8,483 $’000 7,869 B.2 excluding as at staff
FTE (FTEs)
higher 231 2014
the 2014. and employees
Financial Statements There were in June
the
ACT pay 242. numbers
of
Equivalent
was staffing
of the last Part Housing Hidden words Full-Time agencies Ended 30 June Year higher
of
the
the timing 12 months to the
12 months
number b) due employment due to For within after 12 months
from largely Benefits BENEFITS after within 12 months is Payable is largely (rounded) is Payable Payable Benefits
Benefits
contract the
Payable Payable Employee a) Notes and Forming to Benefits 2013-14 Leave Benefits Benefits Benefits Benefits in 2014,
in 2013-14
Purposes Only Employee a) EMPLOYEE when June of 33. and Superannuation Salaries and Superannuation Salaries Employee
increase increase 30
rates.
Service Leave Service Leave Service Leave Service Leave at Disclosure The
Total Employee As temporary under staff Total Employee Estimated Amount LeaveAnnual Long Total Employee For Estimate Estimated Amount LeaveAnnual Long Accrued Non-Current Employee Long Total Non-Current Total Employee a) b) The Current LeaveAnnual Long Accrued Total Current NOTE salary Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 34. OTHER LIABILITIES
Tenant revenue received in advance represents the rent in advance paid by tenants under the tenancy agreement.
Housing ACT charges rent weekly in advance each Sunday. Tenant rent raised in advance represents the balance of the rent raised prior to 30 June that relates to the next succeeding financial year. Five days were raised in advance in 2014, as the end of the year fell on Monday 30 June 2014 (6 days in 2013).
2014 2013 $’000 $’000
Current Other Liabilities Tenant Revenue Received in Advance 2,922 4,053 Tenant Rent Raised in Advance 1,209 1,480 Total Current Other Liabilities 4,131 5,533
Total Other Liabilities 4,131 5,533
NOTE 35. OTHER PROVISIONS
2014 2013 $’000 $’000
Current Other Provisions Provision for Make Good (Nature Conservation House) 1,086 - Total Current Other Provisions 1,086 - Non-Current Other Provisions Provision for Make Good (Nature Conservation House) 152 1,182 Total Non-Current Other Provisions 152 1,182
Total Other Provisions 1,238 1,182
Provision for Make Good
On 1 May 2010, Housing ACT renewed the lease agreement for office accommodation at Nature Conservation House in Belconnen. The lease was for an initial period of five years, with an option to extend the lease for a further five years. Pursuant to the lease agreement, Housing ACT upon expiration of the lease, is required to return the office accommodation to the condition it was in before it was leased (this is referred to as 'make good'). However, if the lease extension is exercised, extending the lease for an additional five years, the requirement to make good lapses.
2014 2013 $’000 $’000
Reconciliation of the Provision for Make Good Provision for Make Good at the Beginning of the Reporting Period 1,182 1,129 Increase in Provision due to Unwinding of Discount 56 53 Provision for Make Good at the End of the Reporting Period 1,238 1,182
232 Community Services Directorate—Annual Report 2013–14 SECTION B 2 233
2013 The $’000 34,341 34,341 27,405 (4,468) (6,936) (4,468) (6,936) (4,763) annual 528,445 517,041 and/or (27,700) (27,700) (32,168)
2,626,010 3,149,692 2,632,651 the
buildings.
with and increments Audited Financial Report Audited Financial Report 2014 $’000 81,635 (5,065) (5,199) (5,065) (5,199) 116,849 116,849 517,041 506,777 111,650 B.2 (24,950) (24,950) land (30,015) 2,632,651 3,231,327 2,724,550 of
associated valuation value
of
the buildings in
2014
transfer and
the
Financial Statements land Transfer decrements
or Transfer from the
the
ACT and
of of Land
of
arising
value Transfer Demolition
in Part increments
Housing or Demolition Surplus Surplus Hidden words the Ended 30 June Year properties.
of
movements
Disposal or Disposal, record the
movements and
to transfer For the Funds on Disposal, Surplus
or used Funds on Funds on - Buildings
Asset Revaluation Asset Revaluation is Surplus properties the the records
in Funds - Land Funds - Buildings Surplus (Decrement) Increment Surplus demolition Increment/(Decrement)
rental Accumulated Accumulated Notes and Forming to Surplus sale, to Accumulated the to to of EQUITY upon
Accumulated Accumulated Balance Balance Revaluation 36. to to
Transfer Net Revaluation Transfer Net Revaluation Evaluation Asset
decrements Asset Transfer Transfer Total Transferred Net Increase/(Decrease) Total Asset Revaluation in Net (Decrease)/Increase Increment - Land Net Revaluation (Decrement) Net Revaluation Total Net Revaluation Buildings Opening Less: Less: of Building Total Buildings Asset Revaluation Land Opening Add: Less: Total Land Asset Revaluation NOTE Asset Revaluation Surplus The revaluation Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 37. CASH FLOW RECONCILIATION
2014 2013 $’000 $’000
(a) Reconciliation of Cash and Cash Equivalents at the End of the Reporting Period in the Cash Flow Statement to the Equivalent Items in the Balance Sheet
Total Cash and Cash Equivalents Recorded in the Balance Sheet 3,080 5,945
Cash and Cash Equivalents at the End of the Reporting Period as Recorded in the Cash Flow Statement 3,080 5,945
(b) Reconciliation of Net Cash Inflows from Operating Activities to the Operating (Deficit)
Operating (Deficit) (5,697) (28,050)
Add/(Less) Non-Cash Items Depreciation and Amortisation 15,898 15,975 Assets transferred from ACT Government Entities - (319) Properties Transferred to ACT Government Entities and Community Housing Organisations 4,721 16,538 Write-off of Dwellings 2,333 583 Non-Current Assets Written Off - 600 Doubtful Debts Expense 2,537 1,864 Unwinding of Discount on the Provision for Make Good 56 53 Loss on Investment 155 88
Add/(Less) Items Classified as Investing or Financing Gain on Disposal of Assets (623) (1,777) Realised Gain on Investments (26) - Unrealised Gain on Investments (103) (90) Cash Before Changes in Operating Assets and Liabilities 19,251 5,465
Changes in Operating Assets and Liabilities (Increase) in Receivables (6,115) (4,161) (Increase)/Decrease in Other Assets (278) 485 (Decrease)/Increase in Payables (1,711) 2,316 Increase/(Decrease) in Employee Benefits 1,240 (72) (Decrease)/Increase in Other Liabilities - Rent Revenue Received in Advance (1,403) 1,515 Net Changes in Operating Assets and Liabilities (8,267) 83
Net Cash Inflows from Operating Activities 10,984 5,548
(c) Non-Cash Financing and Investing Activities
All new motor vehicle leases entered into by Housing ACT are under a finance lease rather than under an operating lease.
Acquisition of Motor Vehicles by means of Finance Lease 140 27
234 Community Services Directorate—Annual Report 2013–14 SECTION B 2 235
a
of 248 an
the
but 2013 2013 The and due
2,137 2,233
$’000 $’000 4,370 for have 2,408 2,408 been
15,146 15,394 of timely for
Facility
value purchase has that
expiration Gungahlin
the 2014. repairs assessment House
lease Total notice the
high the the purchases for
and for
lease
works June the commenced to
the and
and
the
394 the 30 Audited Financial Report Audited Financial Report are
to 2014 2014 under 2,006 1,770 $’000 $’000 2,400
due 1,910 1,910 orders works
have at 28,712 30,482
is property B.2 extend Under House of Project due
as Authority Conservation
there
extend to is
and works
would ACT to disability
end for a
2012-13
Nature Ground
option works to portfolio.
at Insurance continuity year
and
2012-13
with
an Conservation at Housing
to
2014
ACT is contractor
by works Common
ensure commitment housing
the people the
Nature compared to the there
No
construction at
and Financial Statements
as 2014-15.
compared public
in received planned Accordingly, which
when accommodation lease
housing
reportingdate. of of the such 2015.
Office ACT the
for housing when the been
continually of of office
to year, for April some
2013-14 its
completed as at the have in
in
the
timeframes. for raised accommodation
Solicitor’s 2013-14
programme
Part
Housing in be injury Hidden words
Pursuant CatholicCare
expire be will signed
lease during
to office have Ended 30 June Year or
maintenance contractor,
contract
will to
commitments with the
Leases: been the loss the 2010. and in
of
years the
commitments works
projects the
Government
for projects
term by
for
May with commitments liability. ACT’s required has not ACT
repair For lease
in lease respect These lease major increase Improvement Contracts
year end. five than conjunction are LIABILITIES the in the
the lease other in accepted to
of for in maintenance initial later
b)
Capital a) several paid at
date. and accordance compensation
Initiative. Spotless of not or end The Non-Cancellablefrom substantial in
and and Property Purchases
commencing for period a
but
non-cancellable planned Notes and Forming to increase is forwarded year extent of Housing Liabilities
commitments
in development Spotless year
works years. year
years at reporting
contract,
and
claims invoiced has
by
CONTINGENT COMMITMENTS been there
extend/renew the
Commitments unit
Commitments five the Year
of the five
on the
five
ACT of Maintenance 39. 38. Construction
significant of decrease have first nine commencement
are not
Commitments raised in the Community as at
advice The the the the The addition, number
which been In to delivery to intention b) Management maintenance commitments of additional Living Claims Compensation Total Contingent A NOTE Total Other a) Later one than Total Lease Other Repairs, Housing Commitments Arising one Within NOTE Housing period made of claims and Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 40. CONTINGENT ASSETS
As at 30 June 2014, 25 (31 in 2012-13) claims have been received for compensation for loss or injury and the claims have been referred to the ACT Insurance Authority for assessment of the liability of Housing ACT. The claims largely arise from insurable events for public liability and property damage or losses in 2013-14 and prior periods that have not settled by 30 June 2014. A contingent asset is recognised in respect of the likely recovery under the insurance policies for those claims referred to in Note 39 - Contingent Liabilities, because if the claims crystallise and require a settlement to be paid, this will give rise to a claim against the insurer and a recovery of the amount paid under that claim, less the deductible amount.
In 2012-13, a contingent asset was recognised for the value of units transferred to the community housing sector as transfer of title was not assured and as there was also no certainty that an extension of the sub-lease would be granted upon or before the expiry of the sub-lease period, and therefore it was possible that the units could be returned to Housing ACT. During 2013-14, Cabinet agreed to the transfer of the title for the units to Argyle. As at 30 June 2014 the transfer of title to Argyle had not occurred.
2014 2013 $’000 $’000
Estimated Settlement of Claims with the ACT Insurance Authority 1,660 2,098 Value of Units Transferred Under a Sub-lease - 15,181 Total Contingent Assets 1,660 17,279
NOTE 41. ECONOMIC DEPENDENCY Housing ACT is dependent upon receiving at least the current level of funding to maintain public housing at current levels.
The Commonwealth funding under the National Affordable Housing Agreement is expected to continue at current levels. A new one year agreement was agreed in 2013-14 by the Commonwealth for the National Partnership Agreement on Homelessness extending funding under that Agreement until 30 June 2015. Should the Commonwealth not agree to funding a new National Partnership Agreement on Homelessness, the funding for homelessness services would reduce by at least the Commonwealth funding of $1.5 million and there is also the risk that the ACT matching funding would also be reduced.
At the reporting date, there is nothing to indicate that the funding to Housing ACT will be less than that currently receivable and as set out in the 2014-15 Budget Papers, except as noted above that the funding for the National Partnership Agreement on Homelessness ceases on 30 June 2015.
236 Community Services Directorate—Annual Report 2013–14 SECTION B 2 237
in at of to to
for the the not
and ACT
that that
Bank
holds other these which are
of Estate tenant
criteria risk it interest refer
invested
does from for on
the
properties
debts because exposed
value encouraging are disclosed Lyons Housing
management ACT upon Reserve credit
assets
the
details recover not Venture, Commonwealth
cause the
determined and
to criteria the investments
are security these the
The
to debt
investment
counselling. but
monies rates. Audited Financial Report Audited Financial Report fluctuate by in The and Joint impact the
until
indemnities title
rate Housing been
further financial and
B.2 will as by
arrears,
These and the held
provide liability
has these
budget
For the is immaterial. Society. manages
it rates. decline to interest as
into
of ACT,
risk-based interest receivable
security, land as
arrears obligation
Law Venture. the
debts. as
an unfavourable retaining the
protected
financial enter instrument ACT,
rent ACT
actively interest Redevelopment floating
minimal
an of
amount buildings
Housing
land floating interest their
ACT are
2014 measurement
to first in for the and be
in in by
in a Joint
ACT appropriate
the and following of
in interest rates
to Estate by value
Housing financial discharge to they floating
only has a
sub-lease/Licence. carrying
asset of manage land to
Housing
the basis Account to
Financial Statements tenants resulted of exposed
title
Interest Lyons
undertake and financial the the managed by
Housing when risk fail 2013-14
for the
which has
to are of
movements managed
the
the
Trust
43 -
from
flows fluctuations ACT considered
investing will tenants
rate to
risk, to financial is This
exposed of ACT underlying during by
actively
retaining
tenants
cash
of limited from mitigated owing assist including are assets. financial the the duration Portfolio,
is not
receivable
credit ACT and Note 2013. interest with
Solicitor's to
is of receivables
exposed
assets also
year. this Part the class future risk
the instrument is Housing over equity is interest rates.
the Hidden words transferred the this which
decreased
investments for
the Fund
for
Ended 30 June Year amounts some in adopted,
August for
ACT
Housing total each
Enhanced or
credit land
security for and in
and where appropriate, liabilities financial changed Policies. have processes
or receive by floating and
financial held for engagement small mortgage manage the to for
Cash a
liabilities
Fidelity
not
value
ACT’s
a
Lyons
of as held Housing 2.50% methods to
To
and receivable has risk
and
fair
For
financial right is
to the
undertaken expense
monies and that mitigated equivalents
Accounting having for the risk rate to exposed the
party
for
– Investment Properties and
Housing is financial
investments
equivalents
sub-lease/Licence
Solicitor's 2012 The management recognised INSTRUMENTS been number
by
for risk
are cash 28
charges. that on Account
one
any
means
collateral the credit not policies cash
loss.
are term
June debt impairment.
risk intervention non-current
rate
large and risk interest that
Venture in that
repayment agreements of This has
a for and receivable have other on income
long the
the returns managed under
Banking Portfolio. Notes and Forming to early cash risk
credit is
is
Joint the into
financial not for
the managing 2.75% cash Interest on
range
and the
significant a
also rates. expenses
the manages
The Risk risk maintenance of
include analysis
a
FINANCIAL
impact
and for
in interest payable.
risk is risk include
the enter does allowance from
and risk. Territory
ACT's and ACT incur rates rate 42. in market interest rates.
of Significant Summary
way - Receivables, Note
to of
paid. risk - Risk
to interest low the rate receivables is 2 23 by liabilities financial
credit
credit managing
process
sensitivity
party solicitors net of any The for with loan Credit Credit the possible Interest Housing Interest Rate changes currently borrowings The income Note No assets. financial have Analysis Sensitivity A have Redevelopment land fixed cash NOTE Details receivable. Housing responsible sold Note strategies The tenants Receivables implements movements Interest Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 42. FINANCIAL INSTRUMENTS – CONTINUED
Liquidity Risk
Liquidity risk is the risk that Housing ACT will encounter difficulties in meeting its financial obligations as they fall due. To limit its exposure to liquidity risk, Housing ACT ensures that it does not have a large proportion of its financial liabilities maturing in any one reporting period and that, at any particular point in time, it has sufficient current financial assets to meet its current financial liabilities. Also, Housing ACT is able to draw down additional Government Payments for Outputs Appropriation in the next reporting period to assist cover its financial liabilities when they fall due.
Housing ACT's main financial obligations are payment for the purchase or construction of properties, the purchase of supplies and services and the repayment of Commonwealth borrowings. Purchases of supplies and services occur regularly throughout the year and are paid within 30 days of receipt of the goods or services. The acquisition and construction of properties are scheduled in accordance with Housing ACT's Asset Management Plan and funding capacity. The repayment of principal and the payment of interest on the Commonwealth borrowing occurs at the end of each reporting period. Cash reserves are accumulated throughout the year to ensure that sufficient cash is held to meet these commitments. The spread of payments throughout the year assists reduce liquidity risk and enables revenues to be earned to meet payments for purchases and salaries.
Housing ACT manages its liquidity risk through forecasting rent revenues and other revenues, including the drawdown of appropriations, managing its cash flows and retaining sufficient working capital. Revenues are received regularly throughout the year and as far as practicable are matched to expenditures. This enables the payment of obligations for salaries and supplies and services as and when they fall due. Housing ACT has a well-established process for reviewing the capital works programs on a monthly basis, which enables Housing ACT to coordinate the sales and the acquisition of properties to minimise the liquidity risk associated with the purchase and construction of properties and from operations.
Housing ACT's exposure to liquidity risk and the management of this risk has not changed since the previous reporting period.
238 Community Services Directorate—Annual Report 2013–14 SECTION B 2 239
405 Fair it 2013 in of to 5,945 8,252 $’000 Value
are the 35,343 13,905 82,967 91,624 55,193
as
grade due
risk external financial with
because an changes
value price fluctuations by
similar in 405
mortgage-backed investment the Portfolio these
2013 Audited Financial Report Audited Financial Report all 5,945 8,252 $’000
from 35,343 13,905 81,615
55,193 90,272 fluctuate for Amount
Carrying and B.2 ACT
managed are: period will
ACT
fluctuate
different whether
Enhanced affecting are
bonds of
that Housing risk),
Cash 416 Fair Housing
2014 of 3,080 4,672 $’000 Value
factors
55,304 17,705 79,604 76,089 84,692 variety by instrument the
interest a by
2014 in of the reporting
Portfolio as investments or equity currency
fixed or
well financial total as
a Financial Statements issuer, risk as the end undertaken
or 416 at 2014 of Enhanced investment its 3,080 4,672 $’000
such underlying 55,304 17,705 76,886 76,089 81,974 rate
the loss been
Amount
its ACT or Carrying
or
The Cash flows deposits of
has
from liabilities
the interest greater),
profit cash term
in or Part instrument the
analysis from Housing
results
Portfolio.
Hidden words bank
– CONTINUED future to units Ended 30 June Year BBB-
the upon
and the of arising in has
financial
sensitivity or bills the
exposed impact ACT
No those
is rating
and assets of financial For bank value
individual ACT risk. than
investments fair credit possible
and Liabilities cash, Housing an INSTRUMENTS values
in price to
the the
(other
fair
term Housing
the Assets the market. that that
and
invests underlying prices that in long
Account. specific Notes Forming to and
limits risk a
the risk Liabilities Assets who
Financial the in FINANCIAL traded
market factors which (with is of
Banking determined
price
in
42.
by Leases immaterial.
risk manager only been Value carrying amount
has The price is Fair Payables Borrowings Commonwealth Finance Total Financial Financial Assets Cash and Cash Equivalents Investments Receivables Total Financial Financial Liabilities NOTE Risk Price Price securities, changes caused securities instruments The Territory fund movements Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 42. FINANCIAL INSTRUMENTS – CONTINUED
Fair Value Hierarchy
The carrying amount of financial assets measured at fair value, as well as the methods used to estimate the fair value are summarised in the table below. All other financial assets and liabilities are measured, subsequent to initial recognition, at amortised cost and as such are not included in the table below.
2014 Classification According to Fair Value Hierarchy Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000
Financial Assets Financial Assets at Fair Value through Profit and Loss Investments with the Territory Banking Account Cash Enhanced Portfolio - 55,304 - 55,304 - 55,304 - 55,304
Transfer Between Categories
There have been no transfers of financial assets or financial liabilities between Level 1 and Level 2 during the reporting period.
The Fair Value Hierarchy for financial instruments measured at fair value is shown for the year ended 30 June 2013 in accordance with AASB 7.27A Financial Instruments: Disclosures.
2013 Classification According to Fair Value Hierarchy Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000
Financial Assets Financial Assets at Fair Value through Profit and Loss Investments with the Territory Banking Account Cash Enhanced Portfolio - 35,343 - 35,343 - 35,343 - 35,343
Fair Value of Financial Instruments
The fair value of financial assets and financial liabilities are determined as follows:
- the fair value of financial assets and financial liabilities with standard terms and conditions and traded on an active liquid market are determined with reference to quoted market prices.
- the fair value of other financial assets and financial liabilities are determined in accordance with generally accepted pricing models based on discounted cash flow analysis, using prices from observable current market transactions (adjusted for credit spreads).
Transfer Between Categories
There have been no transfers of financial assets or financial liabilities between Level 1 and Level 2 during the reporting period.
240 Community Services Directorate—Annual Report 2013–14 SECTION B 2
241
(Liabilities) / Assets Financial Net (5,921) 63,399 (53,479) (18,989) 198 2,950
Weighted 4.56% Rate Interest Average 4.50% 4.53%
Financial Total 4,871 - Liabilities 82,011 4,672 53,479 18,989
Interest-Bearing 4,734 - 32 Liabilities - 53,479 18,673 76,886
Leases Finance - 32 - - 316 137 453
Audited Financial Report Audited Financial Report
Payables - 31 4,672 - - - 4,672
B.2
Financial Liabilities
Weighted 8.00% 2.66% Rate Interest Average
Financial Total 5,069 2,950 Assets 76,090 68,071 - -
Receivables 5,069 - 23 12,637 - - 17,706
Investments - 24 Account Banking Territory the with 55,304 - - - 55,304
Equivalents Cash and Cash 2,950 22 130 - - - 3,080
Financial Assets
Financial Instruments
$’000 $’000 $’000 $’000 $’000
Less or Interest Total Bearing Years 5 Years 5 to
Year 1 Floating No. Non-Interest Over Year 1 Over
Note In: Maturing Interest Fixed
flow cash undiscounted an on shown are analysis maturity following the in appearing amounts All at as period maturity commitments. interest future all include and basis 2014. June 30
by rates interest average weighted the including rates, interest to exposure the as well as liabilities and assets financial for analysis maturity ACT’s Housing out sets table following The
CONTINUED – INSTRUMENTS FINANCIAL 42. NOTE
words Hidden
2014 June 30 Ended Year the For
Forming and to Notes Statements Financial the of Part
ACT Housing
by
rates 450 Total $’000 5,945 8,252 35,343 13,905 55,193 81,615 90,317 interest (35,124) commitments. average
interest - - - 4 982 9,230 8,252 $’000 9,234 8,252 weighted future Bearing all
the
Non-Interest include including ------Over $’000 4.50% Years 58,099 58,099 rates, 5 basis and
(58,099) interest
In: to
- - - Statements 305 Year 4,675 $’000 4,675 4.53% Years 18,788 19,093 1 (14,418) Maturing 2014 exposure to 5 Over the flow cash an undiscounted as Financial June
- - - - - well 30 Fixed Interest 145 the ACT as Less Year 4,728 $’000 4,873 4.56% 1 or (4,873) of are on shown Ended liabilities Part Housing Hidden words and
Year - - - - -
5,941 3.04% assets 35,343 41,284 41,284 maturity analysis the Interest Floating For financial
following for to and Forming the 22 24 23 31 32 32 No. in Note analysis Notes – CONTINUED appearing maturity
amounts Account ACT’s
All Banking Housing INSTRUMENTS 2013.
Rate Rate out
June Territory 30 sets
the Liabilities as at Assets Liabilities table Assets/(Liabilities)
FINANCIAL with Average Interest Average Interest Instruments Assets Liabilities period 42. Leases
Financial Financial
following Financial
NOTE The maturity Financial Financial Cash and Equivalents Investments Receivables Total Weighted Financial Payables Finance Interest-Bearing Total Weighted Net
242 Community Services Directorate—Annual Report 2013–14 SECTION B 2 243 - - 90 2013 $’000 and 35,343 13,905 90,272 'Financial category the - - in 129 Audited Financial Report Audited Financial Report 2014 $’000 55,304 17,706 81,974 Maturity' B.2
to liabilities
above. included 'Held financial the
or any
2014
have
category is also not category
not Financial Statements Sale'
the does
ACT
for
of ACT
this as such
Financial Liability and 'Available Part Loss Loss and Financial Liability Housing Housing Hidden words the - CONTINUED Ended 30 June Year in and and category
above. Cost Cost Profit Profit assets the Financial Asset and and Loss' the the
For Financial Asset of included of
financial Profit
at Amortised at Amortised not INSTRUMENTS
through through any Liabilities Assets
Category are
Category Value Value have through
Each Measured Measured Fair Fair RecognitionInitial RecognitionInitial Notes to and Forming not
of Value at at categories does
FINANCIAL at Fair ACT Amount 42. these
such as AssetsFinancial upon Designated Loans and Receivables Gains/(Losses) on Financial Liabilities Financial Financial Liabilities Liabilities Financial Gains/(Losses) on Each Gains/(Losses) on Financial Carrying Financial Assets AssetsFinancial upon Designated Loans and Receivables NOTE Liabilities Housing Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 43. INTEREST IN A JOINT VENTURE
On 16 May 2007 Housing ACT entered into a Joint Venture with the Hindmarsh Group for the redevelopment of land, consisting of blocks 3 and 4, section 69 in Lyons held by Housing ACT - the Lyons Estate Redevelopment Joint Venture.
Housing ACT contributed the land to the Joint Venture and the Hindmarsh Group will finance the Joint Venture operations and undertake the design, construction and marketing of residential units and a retirement village on the site. For its contribution to the Joint Venture Housing ACT is entitled to the following: a 50% share of the profits from the sale of the residential units; a 35% share of the profits from the sale of the retirement units; and a 50% share of any other profits from the joint venture.
The Joint Venture is accounted for as a joint operation in accordance with the Australian Accounting Standard AASB 131: Interests in Joint Ventures, which requires the following to be recognised in the Financial Statements:
the assets that Housing ACT controls and the liabilities that it incurs in respect of its interest in the jointly controlled venture; and
the expenses that Housing ACT incurs and its share of the income that it earns from the sale of units by the Joint Venture.
The value of the land and any costs incurred by Housing ACT on behalf of the Joint Venture are included in receivables. For further details refer to Note 23 - Receivables.
2014 2013 $’000 $’000
Assets Employed in the Joint Operation Current Assets Lyons Estate Redevelopment Joint Venture Receivablea) 9,005 - Total Current Assets 9,005 -
Non-Current Assets Lyons Estate Redevelopment Joint Venture Receivablea) - 4,675 Total Non-Current Assets - 4,675
Total Assets Employed in the Joint Operation 9,005 4,675
244 Community Services Directorate—Annual Report 2013–14 SECTION B 2 245
- - - -
346 the 2013 has $’000 land
4,329 4,675 Joint have been
Lyons of during
member the the the also
a
retirement
sold of Group of value to
the have
the
units
development 20 behalf for Limited, 374 Audited Financial Report Audited Financial Report 2014 paid in 2014-15. $’000
3,692 4,468 4,675 9,005 on Payment (4,224)
Pty Hindmarsh B.2
amounts contribution
million Venture. represents The costs residential
residential Johrosa These for $4.4
the
ACT.
Receivable. the Joint remaining
on paid incurred sales
Receivable year. the of 2014
Venture.
venture. has
Housing
profits village each that cost Venture
by ACT joint Joint
June Venture the
FinancialStatements and the the
of Joint
July
at 30 in to Joint
1 Venture expected the Housing incurred sales
ACT
as retirement
the retirement development be will share of and administration held
Receivable
of the also Joint
the million been
is
of from
land
It
for – CONTINUED
million).
$8.1 Venture on have the Venture Part Venture
value of Redevelopment Housing
interest accrue thereon marketing share Hidden words
Redevelopment ($3.7 for
the Ended 30 June Year Joint proportionate
2014-15.
value company
Venture
in Estate rates Redevelopment
the Estate ACT,
VENTURE the Venture Office
Joint and agreed Venture and Lyons water Lyons and the profit
For the an operating Joint expected Housing Joint Redevelopment Joint Venture
JOINT the construction, the at
and of is The Redevelopment Joint
Estate Lyons Redevelopment Joint the the
to A
Redevelopment in 2013-14 the with to
land Venture
rates in the IN and
share
behalf
2008. Estate
Estate related Estate Joint
on profit remains included Taxation Australian Lyons Lyons Estate general Lyons Group, Notes Forming to and
of behalf Lyons the contributed
contributed the Receivable land and recognised
December the on
INTEREST and in
the other costs ACT the receivable for land
transactions were including in from all 43. Interest Payment to for
Hindmarsh land
Redevelopment accrued of Profits
year other title the Housing
component Estate been of remaining the No incurred village Net GST Received Contribution to the Reconciliation of to Contribution Accrued incurredCosts Share NOTE a) Venture, included As Housing ACT Notes to and Forming Part of the Financial Statements For the Year Ended 30 June 2014 Hidden words NOTE 44. RESTRICTED ASSETS
2014 2013 $’000 $’000
Several assets in Property, Plant Equipment in the Balance Sheet are 'Restricted Assets' in accordance with the definition in AASB 116: Property, Plant and Equipment, as the properties are sub-leased to, and managed by community organisations to achieve the objectives of those organisations.
Ainslie Village 10,871 10,554
Housing ACT's use of Ainslie Village is restricted as Argyle Community Housing Limited leases the site for the provision of community housing. Residents are not drawn from the public housing applicant list. Housing ACT receives no revenue from this property but incurs significant costs for this property.
Maplestone 1,040 1,040
The use of Maplestone by Housing ACT is restricted as Community Housing Canberra Limited use the premises to provide single shared community housing. Residents of Maplestone are not drawn from the public housing applicant list. Housing ACT receives no revenue from this property but incurs costs maintaining this property.
Kellerman Close 237 226
The use of land at Kellerman Close is restricted: Several years ago a public housing property on the site was demolished and the site used as public open space. The use of the open space is available to the surrounding community. Housing receives no revenues from this site, but incurs maintenance costs.
Gungahlin Singles Accommodation 3,333 3,301
The Gungahlin Singles Accommodation is leased by way of an Executive Lease. That means the site can only be used for the purpose in the Executive Lease and cannot be sold or transferred without approval from the Executive or upon conversion into a crown lease. Further, the use of the Gungahlin Singles Accommodation is restricted as Havelock Housing Association Incorporated uses the premises to provide accommodation and residents are not drawn from the public housing applicant list. Housing ACT receives no revenues from these properties, but incurs costs maintaining this property.
246 Community Services Directorate—Annual Report 2013–14 SECTION B 2 247
in of To
for the the the not
and
loan loan
build
Youth
to to
system
Human has
to Services the finalised financial The including
million sites. undertake renewal
ACT of
be
the loan ACT
to single
delivered change improving
the
appropriate Children, human will
is a tell
business
$1.808 the system, the for
of is housing housing.
to
Housing
of of of
million
the most extension Audited Financial Report Audited Financial Report
the single
potential This service suburbs, system an
early
Office from
a public B.2
the funding
the policy
the $0.500
as fee. commenced. transfer deliver too the adaptable for
is
to of just the seeking managing and larger Association
the
It
transfer management from
of of incentive for Act service
planning
surrounding
will Homenet and
merits
system Limited investigating the 15% the
Builders involves
is the 2014 responsibility annual
the number economy. functions Housing
deliver of on a
of violence an
Repayment to
the to provide service
Master of
responsibility ascertain
for to FinancialStatements copy Proprietary gateway invigorating
this the wrote
will a
transfer
industry implementation take
Government domestic growing housing. the for 2014-15.
ACT renewal The the with the of
Northgate
in the back-ups owns
proposal
Territory has Variations Plan
of and existing Services
would
for the including
and
ACT the and with Variations
the Association sites,
victims in 2014-15.
adaptable Public
Part Plan public
agreement Housing effectively responsibility
Hidden words landscape these Housing
Northgate security the
of Builders an Ended 30 June Year homelessness. repaid
together of
Government’s
support
ACT community,
investigating
responsibility undertaking be negotiations that urban
and is Territory
into
Northgate to
the that
for constructing
the Master
AFTER BALANCE DATE
the educate transfer The to
bringing renewal of
Housing mean with of to assumes
The
For Contract The
housing the entered
process
enhancements, sites. ACT programs
Commonwealth would and is expected year. the ICT.
Government
of $0.715 to million ACT benefits
of from
villages the and
outcomes
delivered:
the as but
the Directorate,
the OCCURING the for negotiating
to which
Housing sustainability ACT the transfer Directorate.
display Services better disability
Housing
number 2014, during and been Notes Forming to and upgrades in
for a
currently 2014,
promote service, Territory, is
2013 opportunities Variations response
has
Housing a Shared deliver
to EVENTS 2014
July Services
30 June
Services,
houses system the 1 1 the the Directorate. the as to by
diversity Plan
ACT by Gateway repayable 45.
upon of to
by
2014-15. July site
from Homenet
Family part continue November
managed In way Community adaptable the gateway involves Services NOTE From during As maximise became occurred Housing and delivering assets Homenet funding to Also Territory impacts each amenity, 248 Community Services Directorate—Annual Report 2013–14 SECTION B 3 249 Statement of Performance B.3 Housing ACT STATEMENT OF PERFORMANCE STATEMENT FOR THE YEAR ENDED 30 June 2014 FOR THE YEAR ENDED Statement of Performance Statement B.3 250 Community Services Directorate—Annual Report 2013–14 SECTION B 3 251 Statement of Performance B.3 252 Community Services Directorate—Annual Report 2013–14 SECTION B 3 253 Statement of Performance B.3 Housing ACT Statement of Performance For the Year Ended 4 30 June 201
Output Class 1 – Social Housing Services Output Class 1.1 – Social Housing Services
Description The provision and management of public housing tenancies and properties and the provision of support and resources to homelessness services and community housing providers.
Original Actual Target Result % Accountability Indicators 2013-‐14 2013-‐14 Variance Notes
Total Cost ($’000) 156,671 159,438 -‐2%
Government Payment Outputs for ($’000) 43,075 42,984 -‐
Accountability Indicators
a. Allocations to those in greatest need 98% 97% -‐1% Percentage of public housing allocations to priority and highest need applicants. b. Number of social housing properties 11,830 11,778 -‐ This measure includes all public housing properties and those owned and controlled by Housing ACT that are head-‐ leased to community housing providers and other agencies. c. Number of enancies t managed by registered N ot-‐ For-‐Profit housing providers 1,065 1,201 13% 1 This measure reports the number of tenancy units as defined by the Australian Institute of Health and Welfare such as a house, townhouse, flat or room in a boarding house or similar shared accommodation units that are tenanted through registered -‐ not for-‐profit housing providers. Some dwellings owned by Housing ACT will also be included i n this measure where those properties are head-‐leased from Housing ACT. d. Percentage of public housing tenants receiving
rebates 93% 94% 1% Eligible tenants entitled are to a rebate of rent such that the rent payable is no more than 25 per cent of assessable household income. Tenants not in receipt of a rebate, pay market rent. The indicator records the percentage of tenants in receipt of . a rebate e. Number of client service visits conducted 11,150 11,498 3% The number of current clients visited during the financial year is the combined first total of visits carried out within 90 days of commencement of new and tenancies annual client service visits undertaken.
254 Community Services Directorate—Annual Report 2013–14 SECTION B 3 255
4 2 3 Notes
)
, but not 2012-‐13,
% %) -‐ Statement of Performance % 1 1% 10% (1%) (7 ( Variance B.3
4
1
-‐
registered during 1,274 . Movements in the number of 81% 76% 98% 70% 100% 1 Result Actual
$ 2013 4
being being
4
1 -‐ %
5 1,926 90% 99% 99% 75% 7 1 Target Original $ 2013
Housing ACT Housing
housing housing to -‐ Statement of Performance of Statement those that require intensive support that is to be provided by the For the Year Ended 30 June 201 Ended Year the For read in conjunction with the accompanying notes. accompanying the with conjunction in read were added after the budget was established. The new providers were added after the budget was established.
. payments payments
$500 and four or four and $500
>
and in the alternative alternative the in and
the community the
and in the alternative years alternative the in and
of dwellings of
.
arrears and the rent payments are payments rent the and arrears cent of total income. total of cent Housing Survey Housing
providers and to and providers
per
Social Housing Survey Housing Social Community prior to an Order to repay the debt has been made by debt the repay to Order an to prior reflected in the target as they added most of the 136 additional tenancies to the 2013-‐14 result -‐ tenancies is also the result of properties that are owned and managed by Housing ACT being head leased to community housing providers to provide alternative housing options for low income and vulnerable families and specifically community housing provider. two years as part of the undertaken every is housing A tenant satisfaction survey for public information to be included Report on Government Services published by the Productivity in the -‐profit housing by registered not-‐for The number of tenancies managed providers is substantially higher than the target as a result of two additional agencies tional tional Percentage of tenant accounts tenant of Percentage Average cost per dwelling of public housing not to exceed 30 exceed to not compared to rent tenants from received rent of Percentage rebates. after charged, Total number of tenancies divided by the total number of the by divided tenancies of number Total dwellings. lettable repayment agreements on arrears in more weeks four weeks rent and exceeding arrears rent Tenants with to enter into required are $500 exceeding debts with a reasonable time within arrears the repay to agreements either or in conjunction Tribunal Administrative and Civil ACT the of the tenancy sustainability the maintain To Order. an with provide guidelines policy stress, household create not and of repayment the that housing through the biennially measured is satisfaction Tenant Na survey internal an through excluding the housing public of cost Total community service number the by divided sector community housing through the biennially measured is satisfaction Tenant National Percentage of rent received rent of Percentage Overall satisfaction with the provision of housing public of rate Occupancy Overall satisfaction with the provision of public years through an internal survey. internal an through years
2. The above Statement of Performance should be Performance of Statement above The Variances Material of Explanation 1. k. j. h. i. g. Indicators Accountability f. Housing ACT Statement of Performance For the Year Ended 4 30 June 201
Commission. That survey seeks responses from tenants on associated a range of matters with the management of their tenancy by the public housing provider, including satisfaction with the location, urgent repairs and planned maintenance and the tenant’s sense of security living in their home as well as the overall satisfaction with their housing provider. The ACT commissions a survey in the alternative years to report against the same measures. The 2014 results are from the Australian Institute of Housing and Welfare survey for inclusion in the Report on Government Services. The 2013-‐14 result for the overall satisfaction for public housing tenants at 76% is close to the target. 3. A tenant satisfaction survey of community housing tenants is undertaken each year to assess the satisfaction with the community housing providers. The survey measures responses to the same questions posed to public housing tenants, including an overall satisfaction rating. The 2013-‐14 result of the satisfaction by tenants with the provision of housing by their community housing provider at 70% was lower than expected, but an improvement on the 67% reported in the 2013 survey. The 2013-‐14 result for the overall satisfaction by tenants in community housing was affected by a wide variability in satisfaction across housing providers with some providers achieving the target whilst others were lower than the target as a result of concerns y b tenants about the level of service for maintenance and other services. 4. The 2013-‐14 result for the percentage of tenants who owe who more than $500 or are four or more weeks in arrears is slightly below target for the year. Although, there is a continuing focus on reducing tenant rental arrears particularly through early intervention and strategies for maintaining engagement with tenants, the ongoing pressures faced by low income families in managing their finances means that many tenants have great difficulty paying their rent and H any arrears. ousing managers continue to work with tenants to assist them sustain their tenancy as a priority and link them to supports and assistance that will enable them to better manage, sustain their tenancy and address their arrears in the longer term. Recovery of arrears is also affected by the policy that tenants need pay no more than 30% of their household income as rent and arrears, and this limits a tenant’s capacity to enter into repayment agreements and repay any rental arrears.
256 Community Services Directorate—Annual Report 2013–14 SECTION C Strategic Asset Management Community Services Directorate 258 Community Services Directorate—Annual Report 2013–14 SECTION C 1 259
Assets Managed C.1
June 2014. Richardson Community House Thiess Cottage VOCAL House Community House Wanniassa Southside Community Centre Community Centre Tuggeranong Creek Community Centre Weston Drop-In Centre) (including Youth Community Centre Woden (including Lollipop Occasional Care Centre) Palmerston Community Centre Humpy Hall Kaleen Community Hall Nellie Hall Oaks Estate Community Hall Tharwa Neighbourhood Hall Community Hall Torrens Pearce Community Centre
community activities. of requirement: ACT Government Asset Management Strategy ACT Government Asset Financial Management Act 1996 Isabella Plains Community House Nicholls Community House Hall Neighbourhood Hall Community Houses Conder Community House and Child Care Centre Gilmore Community House Giralang Community House Corroboree Park Community Hall Downer Community Hall Ginninderra Community Hall Griffith Neighbourhood Hall Gungahlin Community Resource Centre Drop-In Centre) (including Youth Community Halls Bonython Neighbourhood Hall Causeway Hall (including former Causeway pre-school) Hughes Community Centre and Community Centre Mura Lanyon Youth Drop-In Centre) (including Youth Care Centre) Majura Community Centre (including Occasional Community Centres Centre and Belconnen Community Centre (including Youth Ginninderra Child Care Centre) Forde Community Centre The Griffin Centre Community Facilities community programs. of $274.5 million as at 30 The Agency managed assets with a total value Directorate on behalf of the ACT Government.The table below lists buildings managed by the 1—Community Facilities Table The Directorate manages a diverse portfolio of properties that enable a range of services to be provided to the a diverse portfolio of properties that enable The Directorate manages Centres, Childcare Community Centres and Halls, Youth include the Regional Community Hubs, Properties community. range of services such as therapy and children’s and a number of other buildings providing a Centres, Arts Centres and services, arts, cultural for the delivery of community leased to not for profit community organisations The properties are generally these or other ACT Directorates to deliver organisations receive funding from the Directorate programs. Many of the Assets Managed Assets Basis • • C.1 Community Facilities Neighbourhood Centres Calwell Neighbourhood Centre Erindale Neighbourhood Centre Charnwood Neighbourhood Centre (including childcare) Ngunnawal Neighbourhood Centre Chisholm Neighbourhood Centre Richardson Occasional Care/Family Centre (including childcare) Community Rooms CARE Inc. Financial Counselling Service (Waldorf Apartments) Childcare Centres Calwell Childcare Centre Causeway Childcare Centre Flynn Childcare Centre Ginninderra Childcare Centre Lollipop Children’s Centre Majura Childcare Centre Richardson Occasional Care Youth Centres Club 12/25 Civic Youth Centre Tuggeranong Youth Centre Gugan Gulwan Youth Centre Woden Youth Centre Narrabundah Youth Drop-In Centre Youth Coalition Special Care Marlow Cottages Cultural Centre Aboriginal and Torres Strait Islander Cultural Centre Therapy Centre Therapy ACT, Holder Child and Family Centres Gungahlin Child and Family Centre Tuggeranong Child and Family Centre West Belconnen Child and Family Centre Community Hubs Cook Community Hub Holt Community Hub Chifley Health and Wellbeing Hub Weston Community Hub Flynn Community Hub Arts Facilities Tuggeranong Arts Centre Watson Arts Centre Belconnen Arts Centre Nissen Hut Strathnairn Homestead The Street Theatre Manuka Arts Centre Canberra Contemporary Arts Space (Manuka) Theatre 3 Kingston Power Station Switching Rooms Heritage Listed Arts Facilities
The Canberra Glassworks Gorman House Arts Centre
Building A, Manuka Arts Centre Ainslie Arts Centre
Note: In a number of instances childcare and/or youth centres are co-located with a community centre and not separately identified in Table 1 above.
260 Community Services Directorate—Annual Report 2013–14 SECTION C 1 261 - - - 38 25 102 102 815 815 CSD 2013 $’000 1,182 1,333 3,407 1,762 1,800 29,659 52,152 42,039 12,510 10,217 12,144 264,560 122,278 Assets Managed C.1 - - - - - 12 780 120 876 876 CSD 2014 $’000 1,331 3,492 1,682 1,694 52,725 41,108 29,031 14,021 16,647 18,461 132,025 274,513
Total Written Down Value of Property Written Down Value Total Leasehold Improvements Good Leasehold Improvements—Make Assets Heritage and Community of Art Works Plant and Equipment Land and Buildings Land Correction Facility Buildings and Land Improvements 11 Moore St Canberra City Other Plant and Equipment Additions Total Improvements to Leased Office Accommodation Additions during Financial Year Plant and Equipment Motor Vehicles 13 London Circuit—Women’s Information and Referral Centre (WIRC) 13 London Circuit—Women’s Good Leasehold Improvements—Make Total Donations—Public works of art including ‘Chalchiuhtlicue 2012’, ‘Patria es Humanidad’ and ‘The encounter 2006’. Total Improvements to Leased Office Accommodation Improvements to Leased Office Total Leasehold Improvements—Make Good Nature Conservation House Capitalised from Capital Works for Buildings, Land Improvements Capitalised from Capital Works and Heritage and Community Assets for Community and Facilities and artsACT Facilities Youth Asset Additions during financial year Total Asset Disposals during financial year Plant and Equipment Motor Vehicles Asset Disposals during financial year Total Table 2—Value of Assets Managed by the Community Services Directorate Services Community by the Managed of Assets 2—Value Table CSD CSD 2014 2013 $’000 $’000
Asset Transfers during financial year to CSD Land Affordable Rental Office Housing 218 314 Buildings Affordable Rental Office Housing 229 871 Total Asset Transfers during financial year to CSD 447 1,185
Asset Transfers during financial year from CSD Land Affordable Rental Office Housing - 7 Buildings Affordable Rental Office Housing - 222 Total Asset Transfers during financial year from CSD - 229
Asset Transfers under Administration Arrangements (AAs) Land - 15,432 Buildings and Land Improvements - 16,557 Heritage and Community Assets - 1,270 Total AA Transfers for artsACT 2012-13 - 33,259
C.2 Assets Maintenance and Upgrade
Assets Upgrades
Asset upgrades (not including works funded and reported through the capital works program) completed during 2013–14 are outlined below: • Youth Coalition in the ACT—A major refurbishment and extension was completed at the youth centre in O’Connor. • Civic Youth Centre (Club 12/25’s)—An upgrade of the heating, ventilation and cooling system was carried out. • Chifley Health and Well Being Hub—Asbestos removal and roof replacement works were completed. • Flynn Community Hub—Refurbishment of the former Flynn Primary School, to allow it to be utilised as a Regional Community Hub, was completed. • Community Energy Efficiency Program (CEEP)—The CEEP funding is being used to deliver energy efficient lighting, lighting control systems, mechanical upgrades, smart energy management systems as well as roof upgrade works. Boss Constructions ACT Pty Ltd was appointed as Project Manager in September 2013 to deliver a program of works. At June 2014, four sites have been completed with an expenditure of approximately $4 million including the Holt Community Hub, Chifley Health and Well Being Hub, Southside Community Centre, the Griffin Centre and the Pearce Community Centre. Work has commenced at the Cook Community Hub, the Majura Community Hub and the Conder Community House. • Tuggeranong Arts Centre—A significant upgrade to the building hasbeen completed. • The Canberra Street Theatre—A significant extension hasbeen completed.
262 Community Services Directorate—Annual Report 2013–14 SECTION C 3 263
1.18% 0.75% 1.06%
326,337 341,261 667,598 Asset Value % of R&M to Arts Facilities utilisation rate. Office Accommodation C.3 2,671,041 1,339,760 4,010,801 45,589,449 Asset Value Asset Value 113,127,469 158,716,918 the Directorate. Community and Youth Facilities and Youth Community 341,261 1,339,760 1,681,021 Repair and Expenditure Maintenance Arts Facilities TOTAL Category Capital Upgrade Program Repairs and Maintenance Total Community Facilities
The Directorate is accommodated in a range of properties for the purpose of providing direct client services and supportThe Directorate is accommodated in a range of properties for the purpose of providing direct major office accommodation. identifies the Directorate’s 5 and general administrative functions. Table average utilisation rate is 16.07 square metres per employee (FTE). Significant CSD training rooms The Directorate’s skew the and the Gateway Services foyer model located at Nature Conservation House significantly Office Accommodation Office Accommodation for these facilities. C.3 efficiency improvements to 12 community facilities managed by efficiency improvements to 12 community facilities and auditing of 19 of its medium to large community facilities.The Directorate has conducted energy mapping condition constraints and to use this information to recommendThe aim was to identify energy usage and existing available will allow for energy efficiency upgrades to 12 of CSD’s energy efficient upgrade options. The funding Australia’s implementation program CSD engaged Exergy, medium to large community facilities. As part of the CEEP undertake detailed and specific audit, design works and recommendations to leading specialist in energy efficiency, In April 2013, the Directorate entered into a Joint Funding Agreement with the Commonwealth to deliver energyIn April 2013, the Directorate entered into a Table 4—2012–13 Repairs and Maintenance Program—Community Services Directorate Facilities and Maintenance Program—Community 4—2012–13 Repairs Table Expenditure of Repairs Expenditure Directorate Facilities Services Expenditure—Community 3—2013–14 Table Table 5—Office Accommodation
Lettable floor Lettable floor Location Building Leased from FTE area m2 area per FTE
North Building London Level 1 Government 20.46 168 8.21 Circuit Canberra City
11 Moore Street Levels GF, 4, 5, 6, 7, 8 Commercial 390.77 5,346 13.68 Canberra City
Nature Conservation Levels GF, 1, 2, 3 Commercial 352.10 6,680 18.97 House Belconnen
Canberra Nara Centre Level 4 Commercial 13.17 288 21.87
Total 776.50 12,482 16.07
The lease for 11 Moore Street expires in October 2015. The lease for Nature Conservation House expires in April 2015. The lease for 13 London Circuit expired in January 2014 and staff transferred to the North Building and 11 Moore Street. The lease for the North Building expires in June 2017. The lease for Swanson Plaza expires in April 2017. artsACT is accommodated in leased accommodation at Nara House. artsACT employs 13.17 (FTE) employees occupying 288 m2 at Nara House, with a utilisation rate of 21.87 m2 per FTE. This includes a number of meeting rooms that are shared by other occupiers of the floor. Non-office Accommodation A further 454.10 (FTE) employees are employed in non-office environments. Table 6 showing Non-Office Accommodation identifies the location and number of staff providing direct client services. This accommodation is not subject to the requirements of the ACT Public Sector Accommodation Standard. Table 6—Non-Office Accommodation
Building location LEASED/Owned Use FTE
Therapy ACT corner of Weingarth Street and Owned Therapy Services 60.30 Blackwood Terrace, Holder
Therapy ACT Swanson Plaza Belconnen Leased Therapy Services 35.50
Tuggeranong Child and Family Centre Owned Children’s Services 13.20
Gungahlin Child and Family Centre Owned Children’s Services 15.96
West Belconnen Child and Family Centre Owned Children’s Services 17.84
Bimberi Youth Justice Centre Owned Juvenile Justice 83.31
Narrabundah House, Narrabundah Owned Aboriginal Youth Services 0
Disability Group Homes Public housing Disability Services 227.99
Total 454.10
Further information may be obtained from Executive Director, Housing and Community Services Phone: 6207 1514 Fax: 6207 1464 TTY: 6205 0888 Website: www.communityservices.act.gov.au
264 Community Services Directorate—Annual Report 2013–14 Section D Capital Works Community Services Directorate
Section D 1 267 master plan. Community Services Directorate D.1 below projects. November 2013. September 2014. master plan. Street Theatre. Kingston Arts Hub (Feasibility) Following Development Agency. The Section 49 of the Master Plan was publicly released on 22 May 2014 by the Land design options andthe release, a design team has been engaged to undertake a feasibility study that will include Visual Arts Hub. The study will engage with existing operations in Section 49, such as financial models for the new that could be locatedthe Glassworks and Old Bus Depot Markets and potential new arts and associated organisations there. The final report is expected in members of the new cultural precinct in Braddon. A cultural planner and architect were engaged and a master planmembers of the new cultural precinct in Braddon. A cultural planner and architect were engaged review of entry points fromfor the development of the multi-art Hub was prepared. Key works identified included the to the Bogong Theatre andBatman Street, associated signage and landscaping, upgraded administration, upgrades Theatre and Currong Hall. The tender documentation has been prepared and minor upgrades to the Ralph Wilson to complete all the work asconstruction is scheduled to commence in September 2014. Further funding is required identified in the development of the Music Hub was prepared. Key works identified included the upgrade of the hall as a performancedevelopment of the Music Hub was prepared. refurbishment of the foyer and reception area and the modification of musicspace, revised office spaces for all tenants, and construction is scheduledworkshops to include smaller tuition ‘pods’. The tender documentation has been prepared identified in the to commence in September 2014. Further funding is required to complete all the work as Gorman House Multi Art Hub and community users and theConsultation was undertaken with Gorman House Arts Centre, its tenants, external arts 2 of the Belconnen Arts Centre was carried out in construction of Stage 2 of the Belconnen Arts Centre was carried The feasibility study and forward design for the an architect was completed in June 2013. The design has been finalised2011–12. An open tender process to engage Council in June 2014 ahead of the Development Application.and was presented to the Belconnen Community Ainslie Music Hub a cultural planner and architect were engaged. A master plan for theFollowing stakeholder consultation in 2012, The Minister for the Arts opened the new works on 1 August 2013. The construction of the Street Theatre extensionThe Minister for the Arts opened the new works office space for other in addition to providing for the Street Theatre staff will provide permanent office accommodation The new facility will the creation of a performing arts hub in City West. local performing arts organisations. This supports for theatre, dance and other performance genres, increasing arts activity atalso provide a purpose built rehearsal space the Belconnen Arts Centre—Stage 2 Design administrative space, a new gallery space, a new dance studio and a new foyer. In addition to the internal works, and new dance studio and a new foyer. administrative space, a new gallery space, a program, the main building has also been re-clad. The main buildingwith additional funding from the capital upgrades 2013 and the centre re-opened to the public in early October 2013.project was completed at the end of September for the Arts on 30 The building was officially opened by the Minister Street Theatre accommodation needs. a range of projects, minor new works, capitalfor capital projects was $3.642 million, funding The 2013–14 budget the of existing facilities. This work included upgrades and refurbishment Arts Centre Tuggeranong provide new office and Arts Centre included re-organisation of the spaces to The capital works at Tuggeranong Community Services Directorate Services Community Program artsACT Capital criteria: occupational health and safety; value developed in accordance with the following The Capital Program was management principles; demographics and equity; functional requirements; prudent asset for money; access and D.1 Fitters Workshop Kingston Foreshore The ACT Government made a commitment for the Fitters’ Workshop to be accessible to the community. An Architect has been engaged to investigate opportunities for the use of the space with minimal intervention to the fabric of the building. The scope will address fire egress, basic lighting and power as well as consideration for safety issues as part of any public use. The Development Application was lodged on 23 May 2014 with work scheduled to commence in August 2014 subject to approval.
Community Facilities Capital Program
The 2013–14 capital program was developed to meet the needs of the community, based on functional requirements, demographics, access and equity, occupational health and safety and security issues. The 2013–14 budget for capital projects was $5.810 million, to fund works such as feasibility studies, building renovations and extensions, building upgrades and grounds upgrades. This work included the below projects.
Holt Preschool Refurbishment The original proposal to refurbish the building for the purpose of a childcare centre was not progressed when the sale of the childcare centre site in the Holt Group Centre was announced. Agreement from Treasury to use the funds for an associated purpose has been granted. The site will now be utilised by Shaw Possibilities to provide disability support services. Refurbishment works commenced on 28 April 2014 and are expected to be completed by the end of September 2014.
Flynn Community Hub The finalisation of upgrade works to enable the former Flynn Primary School to become the Flynn Community Hub was completed early in the financial year. Some community organisations have taken up tenancies at the Hub and the Directorate is currently in negotiations with other community organisations to utilise the remaining available space.
More Men’s Sheds A budget of $200, 000 was appropriated over the 2013–14 and 2014–15 financial years for establishing additional Men’s Sheds across Canberra. The Directorate engaged the services of Purdon Associates to undertake a feasibility study to examine current and future demand for Men’s Sheds across Canberra. The final report on the feasibility study was received in July 2014. The Directorate will be seeking to utilise any remaining funds on progressing the key findings of the study, in particular establishing a new Men’s Shed in Woden or Weston and a workshop for the Gungahlin Men’s Shed operating at the Ngunnawal Neighbourhood Centre.
Woden/Weston Community Hub Colin Stewart Architects has been engaged to undertake a feasibility study into developing a community hub in Woden/ Weston Creek. The community hub will include a community centre, childcare centre of greater size and a senior’s centre. The study involves extensive consultation with the broader community as well as the Woden Seniors Centre and Woden Community Services. The Directorate has commenced discussions with the Health Directorate and the Canberra Institute of Technology (CIT) regarding their possible inclusion in the Hub. A revised feasibility study, including consideration of the Health Directorate and CIT services at the site are expected in August 2014.
Climate Change—Energy and Water Efficiency Measures In April 2013, the Directorate entered into a joint Funding Agreement with the Commonwealth to deliver energy efficiency improvements to 12 community facilities managed by the Directorate. The Directorate has conducted energy mapping and auditing of 19 of its medium to large community facilities. The aim was to identify energy usage and existing condition constraints and to use this information to recommend energy efficient upgrade options. The funding available will allow for energy efficiency upgrades to 12 of the Directorates medium to large community facilities. As part of the Community Energy Efficiency Program (CEEP) implementation program, the Directorate engaged Exergy to undertake detailed and specific audit, design works and recommendations for these facilities. The funding is being used to deliver energy efficient lighting, lighting control systems, mechanical upgrades, smart energy management systems as well as roof upgrade works.
268 Community Services Directorate—Annual Report 2013–14 Section D 1 269 benefit analysis. Community Services Directorate D.1 were completed. Community House. Community alternative sites. There were a number of carry over commitments from the 2012–13 financial year including refurbishment of theThere were a number of carry over commitments Centre upgrade of the heating, ventilation and cooling at Civic Youth Southside Community Centre at Narrabundah; upgrade works at the Coalition O’Connor and fire system at the Youth (Club 12/25); extension and refurbishment Cook Community Hub. All carry over commitments been completed. Capital Upgrade Program The projects ranged from minor capital works 2013–14 financial year. Forty-five projects were completed during the Neighbourhood Hall, to major capital works such as roof replacement andsuch as shade sail installation at the Calwell Well Being Hub. asbestos removal at the Chifley Health and agencies. The feasibility report is well progressed and is expected to be completed by the end of August 2014. Theto be completed by the end of August 2014. report is well progressed and is expected agencies. The feasibility provide estimates of cost and a cost- preferred site based on weighted criteria, feasibility will identify the Car Parks and Facades Community Hubs and the Chifley Community Hub, Cook Community Hub Community Hub, Holt at the Weston Resurfacing the car parks has also to the facade at the Flynn Community Hub Hub have been completed. An upgrade Being Health and Well Replacement of Canberra Senior’s Centre (Design) Centre of Canberra Senior’s Replacement study into the redevelopment of the Canberra has been engaged to undertake a feasibility Colin Stewart Architects consideration of and redeveloping the current site in Turner The study is investigating the feasibility of Centre. Senior’s other Centre, key stakeholders and Government consultation with the Canberra Senior’s The study includes extensive Boss Constructions ACT Pty Ltd was appointed as Project Manager in September 2013 to deliver a program of works. a program 2013 to deliver September in Project Manager as Ltd was appointed ACT Pty Constructions Boss Hub, the Griffin Holt Community Community Centre, at four sites; Southside have been completed Upgrades works Majura Community Hub Community Hub, commenced on the Cook has Work Pearce Community Centre. Centre and and Conder Y Y Y Y N N N N N N N N (Y/N) Financially Completed Y Y Y Y Y N N N N N N N (Y/N) Physically Completed 7 27 10 74 62 180 299 253 157 Date Total Total 1,685 1,984 2,164 1,601 1,976 1,443 Exp to J (C+H) ($’000) 20 40 150 190 160 560 300 253 249 Total Total 1,685 1,985 2,545 1,600 1,975 1,443 I (D+F) ($’000) to Date Financing 7 H 27 10 74 62 180 299 198 157 993 268 1,685 1,984 2,164 1,592 ($’000) YTD Exp Accruals) (Including ------G ($’000) 2013–14 Forecast Expenditure F 20 40 150 190 160 560 300 198 249 992 268 1,685 1,985 2,545 1,591 ($’000) Revised 2013–14 Financing E 80 25 100 300 500 300 450 650 800 1,500 2,480 1,789 2,089 4,569 1,327 ($’000) 2013–14 Financing Budgeted ------D 9 55 983 1,175 ($’000) Prior Yr Financing ------C 9 55 983 1,175 ($’000) Prior Yr Expenditure B 80 200 300 300 550 650 Value Value 1,500 1,000 3,080 1,685 1,985 5,065 1,600 2,000 1,443 Project ($’000) Revised A 80 200 300 300 550 650 Value Value 1,500 1,000 3,080 1,789 2,089 5,169 2,500 2,000 1,200 Project ($’000) Original 1 2 3 4 5 6 7 8 9 10 11 12 Notes Project WORKS NEW CAPITAL Disability Housing—Respite and Congregate Living Housing (Design) Sheds More Men’s Arts Hub (Feasibility) Kingston Visual Ainslie Music Hub Gorman House Multi-Art Hub Sub-Total 2013–14 Capital Upgrades Program Facilities Community and Youth Arts Facilities Sub-Total New Works Total WORKS IN PROGRESS Creek Community Hub Woden/Weston (Feasibility and Forward Design) Upgrade of Community Facilities and Childcare Centre Improvements Replacement of Canberra Seniors Centre (Design) Arts Centre Improvements Tuggeranong Flynn Regional Community Hub Stage 2 Table 1—Community Services Directorate—Statement of Capital Works Income and Expenditure 2013–14 1—Community Services Directorate—Statement of Capital Works Table
270 Community Services Directorate—Annual Report 2013–14 Section D 1
271
38,944 38,944 2013-14 PROGRAM WORKS CAPITAL TOTAL 33,603 33,603 34,153 9,137 - 9,685 11,048 24,468 24,466 38,145
2,455 2,455 Sub-Total 2,065 2,065 2,065 1,012 - 1,012 - 1,053 1,053 2,065
Arts Facilities Arts 266 266 266 292 292 27 Y 292 292 26 - 26 - Y
Community and Youth Facilities Youth and Community 787 787 787 1,773 2,163 26 Y 1,773 1,773 986 - 986 - Y
Prior Year Capital Upgrades Program Upgrades Capital Year Prior
Sub-Total 6,479 6,479 23,415 23,413 31,015 31,320 29,374 29,374 29,543 5,961 - 6,128
Community Services Directorate Tuggeranong Arts Centre Improvements (Design) Improvements Centre Arts Tuggeranong 75 75 75 200 200 25 Y 200 200 125 125 - Y
D.1
Strathnairn Facility Improvements Facility Strathnairn 496 496 496 500 500 24 Y 500 500 4 4 - Y
Fire Systems Improvements Systems Fire
Glassworks and Other Arts Facilities— Arts Other and Glassworks 1,199 1,199 1,199 1,270 1,400 23 Y 1,270 1,270 71 71 - Y
Bimberi Security Upgrade Security Bimberi 1,542 1,542 1,541 1,555 1,555 22 Y 1,541 1,556 - - 14 - Y
Public Art Scheme Art Public 652 652 6,688 6,688 7,348 7,571 21 N 6,913 6,921 225 - 233 N
Forde Community Centre Community Forde 317 317 317 317 352 20 Y 317 317 - - - 35 Y
Development—Third Child and Family Centre Family and Child Development—Third
National Partnership—Indigenous Early Childhood Childhood Early Partnership—Indigenous National 4,141 4,141 4,141 4,230 4,200 19 Y 4,218 4,230 77 - 89 85 Y
Tuggeranong 55 Plus Club Plus 55 Tuggeranong 104 104 1,391 1,391 1,396 1,500 18 Y 1,396 1,396 5 - 5 Y
Building Facades Building
Regional Community Facilities Car Parks and and Parks Car Facilities Community Regional 400 400 2,699 2,698 3,162 3,162 17 Y 3,162 3,163 464 - 464 Y
Street Theatre Extension Theatre Street 2,281 2,281 3,180 3,180 16 899 899 899 2,281 3,180 3,180 3,180 899 - Y Y
Holt Preschool Refurbishment Preschool Holt 99 99 500 500 15 201 201 400 99 300 300 300 201 - N N
Megalo Print Studio Relocation Studio Print Megalo 242 242 814 - 14 508 508 572 242 750 750 750 508 - N Y
(Feasibility and Forward Design) Forward and (Feasibility
Belconnen Arts Centre Stage 2 2 Stage Centre Arts Belconnen
23 23 300 300 13 217 217 80 23 197 197 240 174 - N N
C B A F E D J (C+H) J (D+F) I H G
Project ($’000) ($’000) ($’000) Notes ($’000) ($’000) ($’000) ($’000) ($’000) Accruals) ($’000) (Y/N) (Y/N)
Expenditure Expenditure Value Value Expenditure Expenditure Financing Financing Financing Date Date to (Including Completed Completed Completed
Prior Yr Yr Prior Project Project Forecast Forecast Revised Budgeted Yr Prior Exp to to Exp Financing ($’000) Financially Financially Physically
Original Original Revised Revised 2013–14 2013–14 2013–14 Total Total Exp YTD Total Total Community Services Directorate—Statement of Capital Works Income and Expenditure 2013–14—Table 1 Comments 1. Early feasibility work has commenced. The design and construction of a respite property for children will commence in 2014-15 with Government funding and contribution from a private entity. A suitable site has been located. 2. Consultants have been engaged to undertake a feasibility on the current and future demands of Men’s Sheds in the ACT. A draft report was provided on 19 May 2014. The final report is expected inJuly 2014. 3. A design team has been engaged to undertake a feasibility study that will include design options and financial models for the new Visual Arts Hub. The study will engage with existing operations such as the Glassworks and Old Bus Depot Markets and potential new arts and associated organisations that could be located there. The final report is expected in September 2014. 4. A master plan for the development of the Music Hub has been prepared. Key works identified included the upgrade of the hall as a performance space, revised office spaces for all tenants, refurbishment of the foyer and reception area and the modification of music workshops to include smaller tuition ‘pods’. The tender documentation has been prepared and construction is scheduled to commence at the end of the school term in September 2014. 5. Consultation was undertaken with Gorman House Arts Centre, its tenants, external arts and community users and the new cultural precinct in Braddon. A Cultural Planner and Architect were engaged and a master plan for the development of the Multi-Art Hub was prepared. Key works identified included review of entry points from Batman Street, associated signage and landscaping, upgraded administration, upgrades to the Bogong Theatre and minor upgrades to the Ralph Wilson Theatre and Currong Hall. The tender documentation has been prepared and construction is scheduled to commence in September 2014. 6. 45 projects were completed during the 2013-14 financial year. The projects ranged from minor capital works such as a shade sail installation at the Calwell Neighbourhood Hall, to major capital works such as roof replacement and asbestos removal at the Chifley Health and Well Being Hub. All projects are physically andfinancially complete. 7. The range of projects undertaken included re-cladding the Tuggeranong Arts Centre and the replacement of the kitchen floor at Gorman House and partial repainting of the Tuggeranong Arts Centre. All projects are physically and financially complete. 8. Architects have been engaged to undertake a feasibility study into developing a community hub in Woden/Weston Creek. The community hub will include a community centre, childcare centre of greater size and a senior’s centre. The study involves extensive consultation with the broader community as well as the Woden Seniors Centre and Woden Community Services. The Directorate has commenced discussions with ACT Health and the Canberra Institute of Technology (CIT) regarding their possible inclusion in the Hub. A revised feasibility study, including consideration of ACT Health and CIT services at the site is expected in August 2014. 9. All projects are physically and financially complete. Griffin Centre and Southside Community Centre were completed end of November 2013 and works at Holt were completed March 2014. Works at Chifley and Pearce are also complete as at June 2014. 10. The design agent has been engaged to undertake the feasibility study and consultancy has commenced. Site selection is currently being finalised with a view to progressing design options for the preferred sites. Final site selection is expected in August 2014. 11. This project is physically complete—the Certificate of Occupancy was received on 20 September 2013. Financial completion will occur on 20 September 2014. 12. This project is physically and financially complete. 13. The design has been finalised and was presented to the Belconnen Community Council in June 2014 ahead of the Development Application. 14. This project is physically complete—the Certificate of Occupancy was received on 21June 2013. 15. The site will be utilised to provide disability services. Refurbishment works commenced on 28 April 2014 and are expected to be completed by the end of July 2014. 16. This project is physically and financially complete. 17. Resurfacing of the car parks at the Weston Community Hub, Holt Community Hub, Cook Community Hub and the Chifley Health and Well Being Hub have been completed. An upgrade to the facade of the Flynn Community Hub has also been completed. These projects are physically and financially complete. 18. Project is physically and financially complete. 19. Project is physically and financially complete.
272 Community Services Directorate—Annual Report 2013–14 Section D 1 273 Community Services Directorate D.1 Hospital facility. financially complete. financially completed. financially complete. financially moved in. have financially complete (design). Project physically and of the Southside Community Centre at from 2012-13 included refurbishment Major carry over commitments 12/25), extension and refurbishment at Youth Centre (Club at Civic Youth of HVAC Narrabundah, upgrade Hub. All projects are physically and fire system upgrade works at Cook Community Coalition O’Conner and financially completed. projects are physically and upgrade works at a number of facilities. All These projects relate to financially completed. Project is physically and is physically Project decision on installed pending a There is one work to be number of projects. is allocated to a Public art funding and Children’s installed at the Womens other work has been location. One physically and works have been All programmed is physically and been issued. Project of Occupancy has The Certificate Occupancy has been received and the tenants financially complete. The Certificate of Project is physically and 27. 23. 24. 25. 26. 20. 21. 22. COMMUNITY SERVICES DIRECTORATE Statement of Capital Works Income and Expenditure 2013–14
$’000
Reconciliation of Total Current Year Financing
Total Current Year Capital Works Financing (per column F) 9,685
Add: Capital Funded Projects (from recurrent initiatives) 270
Subtract: Capital Projects funded from GPO (190)
Subtract: Financing rollovers 2013–14 (396)
Subtract: Financing rollovers 2013–14 (from recurrent initiatives) (95)
Add: Boundless Project Contribution 1,500
Subtract: Capital Cash at Bank (2012–13) (100)
Capital Injection from Government per Cash Flow Statement 10,674
Reconciliation of Total Current Year Actual Expenditure—against financing
Total Current Year Capital Works Expenditure (per column J) 9,137
Add: Capital Funded Projects (from recurrent initiatives) 174
Subtract: Capital Projects funded from GPO (37)
Add: Boundless Project Contribution 1,500
Subtract: Capital Cash at Bank (2012–13) (100)
Capital Injection from Government per Cash Flow Statement 10,674
Reconciliation of Total Current Year Actual Expenditure
Total Current Year Capital Works Expenditure (per column J) 9,137
Add: Capital expenditure (from recurrent initiatives) 174
Subtract: Energy efficiency Upgrade (funded from energy efficiency Loan) (282)
Add: Externally Funded Projects 1,701
Subtract: Capital Cash at Bank (2012–13) (100)
Add: Purchase of Intangibles Asset 69
Add: Other purchased assets 12
Purchase of Property Plant and Equipment as per Cash Flow Statement 10,711
274 Community Services Directorate—Annual Report 2013–14 Section D 2 275 Housing ACT D.2 young children. retirement complex. retardant devices. across Canberra. future redevelopment. adaptable standard. Work commenced on varying the Territory Plan for a number of sites upon which larger multi-unit complexes are commenced on varying the Territory Work located, readying them for Apartments in Braddon and Reid was approved. Tenders for the planning and engineering design for the site are Apartments in Braddon and Reid was approved. Tenders In preparation for the proposed being assessed by the Land Development Agency in conjunction with Housing ACT. to students and as unitsredevelopment of the Currong Apartments in early 2015, no further units are being allocated become vacant they are being secured to prevent unauthorised access. is progressing with construction of the The joint venture redevelopment of the former Burnie Court site in Lyons of the residential tower complete and most units sold. Construction is underway on the final stage units along Northbourne Avenue to assist with the transformation of the major northern gateway to Canberra and to 21 units along Northbourne Avenue Rental Office during support the Capital Metro Project. In addition, a further property was transferred to the Affordable the year. Special Projects (DV 308) to support the redevelopment of Allawah Court, Bega Court and Currong Plan Variation The Territory 220 solar hot water systems and 67 five-star gas storage hot water systems. As part of the upgrade and refurbishment220 solar hot water systems and 67 five-star of water saving devices, including dual flush cisterns, water savingprogram, dwellings were also fitted with a number shower heads, water tanks and water recycling systems and water flow the year for redevelopment into small scale residential complexes more dwellings were demolished during Twenty-two suited to the needs of applicants on the social housing register. of the first tranche ofDuring 2013–14, 22 dwellings were transferred to other organisations, including the transfer construction program (49). In line with the profile of applicants on the social housing register, the majority of the of applicants on the social housing register, construction program (49). In line with the profile dwellings (35 or 71 per cent) and four or more bedroom propertiesdwellings constructed were one or two bedroom the year achieved a minimum six-star energy rating and were built(8 or 16 per cent). All properties constructed during to an efficiency of public housing, five-star gas storage hot water systems As part of the program to improve the energy or to 738 dwellings, of which 287 were installed in 2013–14, comprised ofsolar hot water systems have been installed auction process. Other sales to assist tenants into home ownership were through the Shared Equity Scheme and theauction process. Other sales to assist tenants Program. Sale to Tenant accommodation for long-term sublease occurred, providing affordable During 2013–14 another sale of a long-term older Canberrans. most of which were delivered through the acquired during the year, Under the capital program 60 dwellings were achieving a reduction in the greenhouse gas emissions for the ACT. emissions for the ACT. achieving a reduction in the greenhouse gas the sale of properties under the capital program also maintains theThe construction or purchase of properties and suburbs geographic spread of public housing in most capital program is the proceeds from sales. In 2013–14, the netThe most significant source of funding for the addition, capital injections from Government, including both ACT andsales receipts amounted to $38.1 million. In million. The majority of sales were made on the market through an openCommonwealth funding, amounted to $14.6 complexes that are unsuitable for housing concentrations of high needs families, especially those with for housing concentrations of high needs complexes that are unsuitable their and refurbishment of properties to maintain replacement properties, and the upgrade The capital program funds energy includes a range of works to improve the their amenity for tenants. The upgrade program standard and improve the home. to improve the thermal qualities of particularly through building shell improvements efficiency of the dwellings, The the installation of pelmets and draught sealing. the installation of ceiling and wall insulation, These works consist of assisting in thereby reducing their energy costs and energy consumption, is to reduce tenant’s aim of these measures Housing ACT Housing the current and the emerging needs of tenants public housing portfolio to better meet both The realignment of the program. The changing demographics of families housing occurs through the annual capital and applicants for public dwellings and larger four or more bedroom means there is a need for smaller two bedroom seeking public housing of three bedroom houses and larger multi-unit to a portfolio comprised of a large number dwellings. This compares D.2
Note - - -
355 Total 7,649 9,295 10,915 28,214 52,040 52,040 80,254 to Date Expenditure - - -
355 Total 47,563 10,915 14,256 73,089 69,659 69,659 to Date 142,748 Financing
1 2 1 2 3 Note - - -
355 7,649 9,295 Actual 10,915 28,214 13,626 13,626 41,840 Expenditure - - -
355 47,563 10,915 14,256 73,089 31,245 31,245 104,334 Budgeted Expenditure - - -
Current Year 355 47,563 10,915 14,256 73,089 31,245 31,245 Revised 104,334 Financing - - -
500 6,800 27,697 10,000 44,997 29,297 29,297 74,294 Financing Budgeted
Note ------38,414 38,414 38,414 Prior Yrs Financing ------
Prior Years 38,414 38,414 38,414 Prior Yrs Expenditure - - -
355 Value Project 47,563 10,915 14,256 73,089 69,659 69,659 Revised 142,748 —the balance of budgeted expenditure has been carried over to fund the finalisation construction activity committed in 201 3-14. —11 dwellings and 2 blocks of land were purchased in 2013-14. - - -
—49 properties were completed and handed over during the year. 500 Value Project 55,192 10,000 13,831 79,523 75,090 75,090 Original 154,613 Construction (New Works & WIP) Construction (New Works & WIP) Property Purchases (New Works Budgeted Expenditure to Actual Variance Construction Asset Improvements Property Purchases Other—Minor in Progress Works Construction Asset Improvements Property Purchases Other—Minor Total New Works Project Notes : 1. 2. 3. Capital Works Management Capital Works Income and Expenditure 2013–14 2—Housing ACT—Statement of Capital Works Table
276 Community Services Directorate—Annual Report 2013–14 Section D 2 277 - - - - 14 120 (890) $’000 39,814 14,589 41,840 14,589 41,840 74,294 (2,146) (26,375) (59,705) Housing ACT D.2 6207 1464 Fax: 6207 1514 6205 0888 www.communityservices.act.gov.au Total Current Year Capital Works Expenditure Capital Works Current Year Total Expenditure expensed on the operating statement Less: Capital Works program Add: Asset purchases outside of capital works as per Cash Flow Statement Purchase of Property Plant and Equipment Add: Asset purchases outside of capital works program funded by capital injection Add: Asset purchases outside of capital works items Add: Expenditure of other Capital Injection funded forward Add: Unspent current year Capital Injection rolled Flow Statement Capital Injection from Government per Cash Actual Expenditure Current Year Reconciliation of Total Reconciliation of Total Current Year Actual Expenditure—against Financing Actual Expenditure—against Current Year Reconciliation of Total Expenditure Works Capital Current Year Total forward to previous years unspent funding rolled Less: Expenditure related expenditure funded by own source revenue Less: Capital Works Total Current Year Capital Works Financing Capital Works Year Current Total Less: Own Source Financing Assets (outside capital works) Add: Financing of other Capital Injections Add: Financing for other Government per Cash Flow Statement Capital Injection from Further information may be obtained from Services Housing and Community Executive Director, Phone: TTY: Website: Table 3—Reconciliation of Total Current Year Financing Year Current Total of 3—Reconciliation Table Section E Community Grants—Partnerships— Assistance—Sponsorship Community Services Directorate Section E Community Grants—Partnerships— Assistance—Sponsorship Community Services Directorate
Section E 1 281 $ $0 $0 $0 $0 $0 $0 $0 $0 $41,832 $44,320 $57,383 $99,502 $439,404 $196,367 $271,417 $227,097 $351,216 $351,216 $181,974 $124,591 $1,916,881 $1,875,049 $2,363,460 $2,167,093 $8,629,418 $8,529,916 $76,050,107 $89,764,473 $89,325,069 $76,050,107 Government Contracting E.1 and subordinate legislation, the and subordinate legislation, Government Procurement Act 2001 89 million. Total of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total Total of Government Contracting over $25,000 Total Housing ACT Outputs 1.1—Social Housing Services of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total Overall Total Total of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Contracts Distributed as Overheads of Government Contracting under $25,000 Total CSD Outputs 4.1—Youth Services CSD Outputs 4.1—Youth of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 4.2—Care and Protection Services Total of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 3.2—Arts Engagement of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 2.1—Early Intervention of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 3.1—Community Relations Total of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 1.2—Therapy Services of Government Contracting under $25,000 Total of Government Contracting over $25,000 Total CSD Outputs 1.1—Disability Services and Policy CSD Outputs 1.1—Disability approximately $ Government Contracting 1—Summary of Table Government Contracting Government with the The Directorate has complied of contract services purchased by the Directorate and the Procurement Circulars. The value Procurement Principles for service provision to clients through approximately $207 million. Of these, contracts during 2013–14 totalled and consultants amounting to amount to approximately $118 million, with contractors non-government organisations E.1 Output 1.1—Disability Services and Policy—Government Contracting under $25,000
Table 2—Output 1.1—Disability Services and Policy—Government Contracting under $25,000
Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
ACT Disability Aged NDIS Community $1,091 14 March 2014 6 months Select Tender & Carer Advocacy Conversations— Service Inc Supported Decision (ADACAS) Making
ACT Disability Aged NDIS Community $1,091 14 March 2014 6 months Select Tender & Carer Advocacy Conversations— Service Inc Safeguards and Risk (ADACAS)
Advocacy Self Advocacy Peer $9,500 7 May 2014 3 months Single Select For Inclusion Group Tender Incorporated
Belconnen NDIS Community $1,091 28 January 2014 6 months Select Tender Community Service Conversations— Inc Living a Good Life
Colmar Brunton Pty Market Research $24,750 27 November 2013 3 months Single Select Limited for the Refresh of Tender the ACT Disability Advisory Council
Ethnic Disability Advocacy Services $15,000 4 November 2013 1 year Single Select ACT for Culturally and Tender linguistically Diverse Backgrounds and/ or Non-English speaking in the community with a disability
Headspace Occupational $3,252 18 February 2014 9 months Select Tender Clinic Pty Ltd- Therapist to conduct Neurospace Environmental Modifications for residential houses
Henley, Sheree NDIS Community $1,091 7 May 2014 6 months Select Tender Conversations— Family Leadership
House With No NDIS Community $1,091 21 January 2014 6 months Select Tender Steps Conversations— Goal Based Personal Planning
Imagine Moore Ltd An Ordinary Life $3,750 25 September 2013 3 months Single Select Conference Tender
Laura Vivienne Occupational $1,260 15 February 2014 9 months Select Tender Taylor Therapist to conduct Environmental Modifications for residential houses
282 Community Services Directorate—Annual Report 2013–14 Section E 1 283 Single Select Tender Procurement Method Select Tender Partnership Agreement Open Tender Open Tender Select Tender Procurement Method Select Tender Select Tender Single Select Single Select Government Contracting E.1 Period of Contract 6 months 9 months 1 month 1 month 8 months Period of Contract 8 months 3 years 5 years 5 years 3 months 25 February 2014 Date Contract Let 18 November 2013 5 July 2012 16 December 2011 14 October 2013 16 January 2014 Date Contract Let Date Contract 1 April 2014 29 July 2013 7 May 2014 16 December 2013 $411,798 Amount funded 2013–14 $136,000 $50,770 $1,801,567 $409,073 $271,095 Amount funded 2013–14 $1,091 $17,994 $4,950 $12,500 $99,502 A co-ordinator to support the delivery of the ACT Business Leaders Innovative Thoughts & Solutions (BLITS) Speaking Circuit. Professional Fees— Print Handicapped Radio Incorporated NDIS Health Check Program Purpose of Funding NDIS Community Conversations— Informed Choice Support Workers Panel of providers of Relief Disability Support Workers ACT National Disability Insurance Scheme (NDIS) Interrelated Project Upgrade to the current Disability ACT Scheduling System Building the capacity of Canberrans with disabilities DISH@OATLEY— Disability, Information & Support Hub rental and incidentals Panel of providers of Relief Disability Purpose of Funding KPMG Kronos Australia Drake Australia Edmen Community Staffing Solutions Inc (ADACAS) Belconnen Community Service Name of Contractor ACT Disability Aged and Carer Advocacy Service RSM Bird Cameron Total RSM Bird Cameron Mental Illness Victoria Fellowship Nican Incorporated Name of Contractor Output 1.1—Disability Services and Policy—GovernmentOutput 1.1—Disability Services Contracting over $25, 000 over $25,000 3—Output 1.1—Disability Services and Policy—Government Contracting Table Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Pricewaterhouse Delivery of report on $89,500 29 January 2014 1 month Single Select Coopers Therapy ACT
Project Project Support to $55,755 1 July 2013 4 months Single Select Management ACT NDIS, DACT Techniques & Tools Transformation and Gateway Project
Quest Employment Panel of providers $3,695,374 14 October 2013 5 years Open Tender Solutions Pty Ltd of Relief Disability Support Workers
Quest Employment Professional Care $50,001 15 April 2014 12 months Single Select Solutions Pty Ltd and Support
Refresh Hygiene Provision of $30,243 16 July 2012 Month to Single Select Services sanitary and nappy Month bin services to contract government respite homes
RSM Bird Cameron External Audit of $148,436 14 January 2014 6 months Single Select Disability ACT Service Providers 2013–14
Sorento Care Professional Care $175,000 3 May 2013 12 months Single Select and Support
The Centre for Complex Clinical $220,000 1 July 2013 On a required Single Select Applied Behaviour Services for 10 basis Analysis individuals
The Centre for Review and $660,000 31 October 2013 3 years Single Select Applied Behaviour Assessment of High Tender Analysis and Complex Needs
The Trustee for Panel of providers $325,304 29 October 2013 5 years Open Tender Nelson Family Trust of Relief Disability T/A Just Better Support Workers Care Canberra
Total $8,529,916
284 Community Services Directorate—Annual Report 2013–14 Section E 1 285 Procurement Method Select Tender Open Tender Select Tender Procurement Method Open Tender Select Tender Select Tender Single Select Tender Government Contracting E.1 Period of Contract 3 years 3 months 4 months 3 months Period of Contract 1 year, 2 months 2 years 1 year Date Contract Let 1 April 2013 17 January 2014 28 May 2013 Date Contract Let 22 November 2013 20 October 2013 26 August 2013 29 May 2013 $41,832 Amount funded 2013–14 $120,000 $34,167 $55,000 Amount funded 2013–14 $10,000 $22,000 $8,182 $1,650 Body Estimates Hearing Report Operational Audit Improving Services with Families project Funding Governance and Financial Management Initiative Panel Assist with the development and production of the Annual Aboriginal Strait and Torres Islander Elected Purpose of for the 2014–16 National Multicultural Festival Provision of Community Helping Aboriginal Australians to Negotiate Choices leading to Employment and Success (CHANCES) Purpose of Funding Purchase of Smartcard for Taxi Subsidy Scheme Provision of for Portable Toilets the Parents and Operation Room Capital Careers Pty Ltd Name of Contractor Cabcharge Australia Limited Canberra Hire The Viewpoint The Viewpoint Organisation Pty Ltd Total RSM Bird Cameron Tohmatsu Fineline Consultancy Name of Contractor Deloitte Touche Output 3.1—Community Relations—Government ContractingOutput 3.1—Community over $25,000 $25,000 5— Output 3.1—Community Relations—Government Contracting over Table Output 3.1—Community Relations—Government Contracting Relations—Government 3.1—Community Output $25,000 under under $25,000 Contracting Relations—Government 3.1—Community 4—Output Table Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Care Traffic Services Traffic Management $54,071 28 January 2014 2 years Open Tender Services for the 2014–16 National Multicultural Festival
Citywide Service Provision of Grounds $76,367 30 May 2012 3 years Open Tender Solutions Pty Ltd Maintenance Services for Community Hubs and Halls Eclipse Lighting and Provision of Sound $75,000 18 December 2013 2 years Open Tender Sound and Lighting for the 2014–16 National Multicultural Festival Exhale Coaching & Co-Development $150,000 1 October 2013 3 months Open Tender Consulting Pty Ltd of the modules of the Community Sector Development Program Lighthouse Provision of a Micro $56,833 13 February 2014 4 years Single Select Business Innovation Credit Program Tender Centre Ltd Mykiki Pty Limited Provision of $125,140 7 January 2014 2 years Open Tender trading as Festival Marquees and Hire (NSW) Change Rooms for the 2014–2016 National Multicultural Festival National Cleaning Provision of $323,527 1 May 2014 3 years Open Tender Service Australia Cleaning Services Pty Ltd on behalf of the Community Services Directorate Northside Provision of $90,200 29 April 2013 1 year Select Tender Community Service Community Limited Helping Aboriginal Australians to Negotiate Choices leading to Employment and Success (CHANCES) Piazza Research The Development of $69,836 21 October 2013 8 weeks Select Tender Pty Ltd a Consolidated Data Model of Reporting Requirements for Community Sector Organisations RSM Bird Cameron Governance $154,000 14 November 2013 3 years Open Tender and Financial Management Initiative Panel
286 Community Services Directorate—Annual Report 2013–14 Section E 1 287 Procurement Method Single Select Tender Tender Single Select Tender Open Tender Select Tender Procurement Method Open Tender Open Tender Select Tender Open Tender Single Select Government Contracting E.1 1 year 2 years 2 years Period of Contract 2 years 2 years 3 months 3 years 11 months Period of Contract 1 week Date Contract Let 1 May 2014 17 September 2013 6 January 2014 23 July 2013 Date Contract Let Date Contract 2014 20 January 6 January 2014 2 September 2013 11 December 2013 21 December 2012 Amount funded 2013–14 $440 $32,130 $122,810 $31,968 $1,875,049 Amount funded 2013–14 $92,730 $28,820 $45,450 $100,000 $37,000 Generators and Electrical Services for the 2014–16 National Multicultural Festival Design Annual Reports for Community Services Directorate Services Directorate Governance and Financial Management Initiative Panel ACT Government’s Improving Services with Families Project Catering for Theo Notaras Multicultural Centre Provision of 2014–16 National Multicultural Festival Security Service for the 2014–16 National Multicultural Festival The Development and Deployment of a Whole Organisation Business Plan for the Community Purpose of Funding Waste Provision of Management Services for the Marsupial Purpose of Funding Maintenance/Repair to public art, Oyster Legged and Two Art and Archival Name of Contractor Total Zoo Advertising Pty Ltd W.R Electrical W.R trading as Affinity Electrical Technologies University of Canberra White Nile Pty Ltd Third Horizon Consulting Pty Ltd & Inquiry Co for The Trustee ThinkPlace Trust T/A ThinkPlace Spotless Facility Services Sydney Night Patrol Name of Contractor Table 6—Output 3.2—Arts Engagement—Government Contracting under $25,000 6—Output 3.2—Arts Engagement—Government Table Output 3.2—Arts Engagement—Government Contracting under $25,000 Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Art and Archival Maintenance/Repair $1,100 1 May 2014 1 week Single Select to public art, NCC Tender Glassworks (internal) Art and Archival Maintenance/Repair $5,370 1 May 2014 1 week Single Select to public art, A is for Tender Alexander Art and Archival Maintenance/Repair $10,170 1 May 2014 2 weeks Single Select to public art, Icarus Tender Ariston Building Strathnairn Facility $4,644 1 December 2013 2 weeks Single Select Services Improvements Tender flyscreen & opening to shop Blasted Glass Maintenance/ $1,750 1 May 2014 1 week Single Select Repair to public art, Tender Illumicube Blasted Glass Maintenance/Repair $9,300 1 May 2014 6 weeks Single Select to public art, The Tender Meeting Place Canberra Glassworks furnace $8,000 1 April 2014 2 weeks Single Select Glassworks rebuild Progress Tender payment Conroy, Susan GHAC Scoping $10,672 1 October 2013 6 months Single Select Study Tender Geoff Farquhar Still Maintenance/ $11,350 1 April 2014 3 weeks Single Select Repairs to numerous Tender prominent public artworks International Maintenance/Repair $700 1 May 2014 1 week Single Select Conservation to public art, Ethos Tender Service International Maintenance/ $3,651 1 March 2014 2 weeks Single Select Conservation Repair to public art, Tender Service Sculptured Form— Trial cleaning International Maintenance/Repair $3,718 1 May 2014 1 week Single Select Conservation to public art, Moai Tender Service International Maintenance/Repair $7,547 1 June 2014 1 week Single Select Conservation to public art, Red & Tender Service Blue International Maintenance/Repair $15,840 1 May 2014 1 week Single Select Conservation to public art, Egle Tender Service Queen of Serpents International Maintenance/Repair $16,940 1 June 2014 3 weeks Single Select Conservation to public art, A Site Tender Service Marker International Maintenance/ $22,700 1 May 2014 6 weeks Single Select Conservation Repair to public art, Tender Service Sculptured From— Stage one
288 Community Services Directorate—Annual Report 2013–14 Section E 1 289 Project Manager Single Select Tender Single Select Tender Single Select Tender Single Select Tender Single Select Tender Single Select Tender Panel Tender Procurement Method Single Select Tender Single Select Tender Single Select Tender Single Select Tender Single Select Tender Single Select Tender Single Select Tender Government Contracting E.1 6 weeks 1 week 6 months 1 week 1 week 2 weeks 1 week 3 weeks Period of Contract 2 weeks 1 week 1 week 1 week 2 weeks 1 week 2 weeks 1 October 2013 1 May 2014 1 September 2013 1 May 2014 1 May 2014 1 May 2014 1 May 2014 1 January 2014 Date Contract Let Date Contract 1 May 2014 1 June 2014 1 June 2014 1 June 2014 1 May 2014 1 June 2014 1 June 2014 $867 $196,367 $750 $10,000 $1,892 $2,110 $7,700 $1,015 $5,594 Amount funded 2013–14 $20,281 $132 $145 $675 $1,587 $4,435 $5,292
Repair to public art, Dancers on the Lake Front Arts Tuggeranong Centre Exterior Signage— Fabrication Strathnairn Facility Improvements DA, energy efficiency Study Maintenance/ Repairs to public art, Bogong Moths Maintenance/ Repair to public art, Sheep Ainslie’s Maintenance/ Repair to public art, The Glebe Maintenance/ to Imagine Maintenance/Repair to public art, Wide Brown Land Maintenance/ Repair to public art, Chalchiuhtlicue Maintenance/Repair to three public art works GHAC Scoping Stage two Maintenance/Repair to public art, Rain Pools Maintenance/Repair to public art, Blue Sky Shard Maintenance/Repair to public art, NestIII Maintenance/Repair to public art, Ability Purpose of Funding Maintenance/ art,Repair to public Sculptured From— Total Total Signs Letters N’ Lines SSP Undercut Concrete Pyramid Pyramid Philip Leeson Architects Pyramid MagWeld Nott Just Mowing MagWeld MagWeld MagWeld MagWeld International Conservation Service Mowing Jim’s Name of Contractor Output 3.2—Arts Engagement—Government Contracting over $25,000
Table 7—Output 3.2—Arts Engagement—Government Contracting over $25,000
Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Capital Projects External Painting $75,000 1 February 2014 6 weeks Single Select Australia Upgrade to Tender Tuggeranong Arts Centre
Capital Projects Facade upgrade to $168,360 1 September 2013 8 months Panel Tender Australia Tuggeranong Arts Centre
Capital Projects Tuggeranong $992,215 1 February 2014 16 months Single Select Australia Arts Centre Tender Refurbishment
D Group Civil Pty Repairs to Gorman $32,470 1 August 2013 3 months Single Select Ltd House (Sage Tender Restaurant)
Monarch Building Street Theatre $899,048 1 November 2012 18 months Panel Tender Extension and Refurbishment
Total $2,167,093
Output 4.1—Youth Services— Government Contracting under $25,000
Table 8—Output 4.1—Youth Services—Government Contracting under $25,000
Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Australian Catholic Responsive Case $4,000 12 July 2013 3 months Single Select University Management Tender
Australian Catholic Understanding the $10,000 12 July 2013 3 months Single Select University art of Effective Tender Supervision
Mojo Soup Pty Ltd Reporting Advisory $17,160 26 February 2014 3 months Single Select and Implementation Tender Services
Youth Coalition of Child, Youth and $13,160 18 July 2013 3 months Single Select the ACT Family Services Bus Tender Tour and Induction Kit
Total $44,320
290 Community Services Directorate—Annual Report 2013–14 Section E 1 291 Procurement Method Single Select Tender Single Select Tender Single Select Tender Single Select Tender Procurement Method Single Select Tender Select Tender Single Select Tender Government Contracting E.1 Period of Contract 2 months 1 year 5 months Period of Contract 3 months 3 months 6 months 6 months Date Contract Let 23 September 2013 12 November 2013 10 June 2013 1 April 2014 Date Contract Let 20 June 2013 1 October 2013 13 August 2013 Amount funded 2013–14 $131,000 $130,000 $36,762 $53,454 $351,216 Amount funded 2013–14 $42,597 $150,000 $34,500 $227,097 Development Partnership Rubric Funding Evaluation Plan for the Child, Youth and Family Services Program Cost Benefit Analysis of Proposed Design Models for the One Human Services Gateway Purpose of Leadership Team Leadership Team Process Phase Two and Three Funding Baseline Financial Assessment Baseline Financial Assessment Phase Two Care and Protection Leadership Team Process Phase One Care and Protection Purpose of Total Upton Martin Consulting Ernst & Young Upton Martin Consulting Name of Contractor Ernst & Young Winkworth, Gail K Winkworth, Total University KPMG Name of Contractor Australian Catholic Table 10—Output 4.2—Care and Protection—Government Contracting over $25,000 Table Output 4.2—Care and Protection—Government ContractingOutput 4.2—Care and over $25,000 Output 4.1—Youth Services—Government Contracting Services—Government 4.1—Youth Output over $25,000 over $25,000 Contracting Services—Government 4.1—Youth 9—Output Table CSD Contracts Distributed as Overheads—Government Contracting under $25,000
Table 11—Contracts Distributed as Overheads—Government Contracting under $25,000
Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Bickford, Sue Ellen Provision of $24,999 1 October 2013 2 years Single Select Audit and Review Tender Committee Services
Doogan, Christopher Provision of $24,999 1 October 2013 2 years Single Select Mathew Audit and Review Tender Committee Services
Mojo Soup Pty Ltd Extraction and $7,385 1 June 2014 6 months Single Select Preparation of ACT Tender Youth Justice Data for the 2013–14 Juvenile justice National Minimum Data Set Collection
Total $57,383
CSD Contracts Distributed as Overheads—Government Contracting over $25,000
Table 12—Contracts Distributed as Overheads—Government Contracting over $25,000
Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Bashford Consulting Provision of $33,000 13 September 2013 2 years Single Select Pty Ltd Audit and Review Tender Committee Services
Synergia Consulting Developing the $58,591 5 November 2013 3 months Single Select Pty Ltd Human Services Tender Blueprint
Uniting Care Specialist Disability $33,000 28 October 2013 7 months Single Select Community Service Tender Queensland
Total $124,591
292 Community Services Directorate—Annual Report 2013–14 Section E 1 293 Select Tender Select Tender Single Select Select Tender Single Select Select Tender Single Select Select Tender Select Tender Procurement Method Single Select Open Tender Open Tender Select Tender Single Select Government Contracting E.1 1 year 1 year 4 months 1 year 1 year 3 years 1 month 1 year 3 years 2 months 2 years 9 months Period of Contract 1 year 3 years 1 year 3 years 1 year 1 July 2013 1 July 2013 28 June 2013 1 July 2013 1 July 2013 12 October 2009 1 July 2013 18 September 2009 22 June 2009 Date Contract Let 1 July 2013 29 October 2010 1 July 2013 23 March 2010 1 July 2013 $36,300 $39,449 $51,492 $174,705 $28,090 $59,050 $37,780 $922,494 $252,370 Amount funded 2013–14 $25,648 $188,292 $47,300 $28,300 $26,615 travel services Residential construction projects Residential construction projects Provision of engineering consultancy services Provision of smartcards and taxi responses Contribution for the Housing and Homelessness Information Management Group relocation Tenant Residential construction projects relocation Tenant Design services for community and public housing projects relocation Tenant Research synthesis on Aboriginal Strait and Torres Islander housing and homelessness service models and Funding Site investigation reports for construction projects Design services for community and public housing projects Domestic travel costs, including accommodation Purpose of
Cabcharge Australia Pty Ltd Briarwood Pty Ltd trading as RAM Construction Brown Consulting (ACT) Pty Ltd Bellerive Homes Pty Ltd Best Western Sundown Motel Blackett Homes (AUST) Pty Limited Welfare Belconnen Way Hotel Australian Institute of Health and Aria Hotel Canberra Australian Housing and Urban Research Institute Ltd American Express Australia Ltd Architects Ring and Associates Pty Ltd AMC Projects Pty Ltd Name of Contractor Aecom Australia Output 1.1—Social Housing Services—Government Housing 1.1—Social Output over $25,000 Contracting over $25,000 Contracting Services—Government 1.1—Social Housing 13—Output Table Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
Canberra Capital Tenant relocations $52,508 1 July 2013 1 year Select Tender Removals and Relocations
Canberra Wide Provision of property $51,112 31 May 2010 4 years Select Tender Pty Ltd trading sale and acquisition as Richard Luton services Properties
Capezio and Co. Residential $3,413,632 4 October 2011 4 years Open Tender Pty. Ltd construction projects
Chase Building Construction $74,052 9 October 2009 2 years Select Tender Group (Canberra) projects 5 months
Clarke Keller Residential $101,395 1 July 2013 1 year Select Tender Pty Ltd construction projects
Classic Residential $980,149 22 June 2009 2 years Select Tender Constructions (Aust) construction 5 months Pty Limited projects
Clifton on Tenant relocation $28,902 1 July 2013 1 year Single Select Northbourne
Colin Stewart Design services $331,340 21 November 2011 3 years Open Tender Architects Pty Ltd for community and 10 months public housing projects
Colliers International Provision of $40,700 1 July 2013 1 year Select Tender Consultancy & valuation services Valuation Pty Limited
Collins, Caddaye Design services $404,197 16 February 2010 3 years Select Tender and Associates for community and Pty Limited public housing projects
Crown Relocations Tenant relocation $42,585 1 July 2013 1 year Select Tender
D Group Civil Pty Residential $177,435 3 December 2013 2 months Select Tender construction projects
D Group Civil Pty Residential $1,146,200 21 May 2013 4 months Select Tender construction projects
Deloitte Touche Provision of financial $103,300 22 November 2013 3 years Select Tender Tohmatsu advice
Deloitte Tax Provision of $207,916 22 November 2013 3 Years Select Tender Services Pty Ltd tax advice and assistance
Dwyer Dunn Provision of property $68,354 31 May 2010 4 years Select Tender Property sale and acquisition Consultants Pty Ltd services
Egan National Provision of $29,645 1 July 2013 1 year Open Tender Valuers ACT valuation services
Fuji Xerox Business Design and printing $51,889 1 July 2013 1 year Select Tender Force Pty Ltd services
294 Community Services Directorate—Annual Report 2013–14 Section E 1 295 Select Tender Single Select Select Tender Open Tender Open Tender Select Tender Select Tender Single Select Open Tender Select Tender Procurement Method Select Tender Open Tender Single Select Tender Single Select Select Tender Select Tender Government Contracting E.1 1 year 1 year 2 years 5 months 3 years 4 years 2 years 5 months 1 year 1 year 5 years 3 months Period of Contract 1 year 5 years 2 years 4 months 4 years 4 years 1 July 2013 1 July 2013 9 October 2009 1 July 2012 4 October 2011 9 October 2009 1 July 2013 1 July 2013 9 June 2011 21 June 2013 Date Contract Let Date Contract 1 July 2013 25 January 2010 3 December 2013 8 August 2013 31 May 2010 31 May 2010 $75,438 $31,166 $2,665,233 $137,519 $398,864 $1,682,695 $4,274,981 $29,570 $44,991 $73,671 Amount funded 2013–14 $79,194 $61,102 $151,500 $78,828 $36,770 $81,450 Provision of stationery and office products Conduct the 2013 client satisfaction surveys Residential construction projects relocation Tenant property advice Residential construction projects Residential construction projects Residential construction projects services in Training social housing Provision of property sale and acquisition services Provision of property sale and acquisition services Residential construction projects Supply of conveyancing services and general Annual revaluation of housing ACT property stock and other valuation services Provision of support services for Homenet Future role and financial viability of social housing Purpose of Funding Provision of temporary contract staff
Pavilion on Northbourne Orima Research Pty Ltd Oztal Architects Pty Ltd NSW Federation of Housing Association OfficeMax Australia Limited N & M Popovich T/A NTA Construction Services Narona Homes Meyer Vandenberg Meyer Vandenberg Lawyers Monarch Building Solutions Pty Ltd Maloney’s Real Maloney’s Estate Maximus Building Group Pty Ltd KPMG Laurrie Scheele Real Estate Jallcom Pty Ltd Hays Specialist Recruitment Australia Pty Ltd White Herron Todd Canberra Pty Ltd Name of Contractor Amount Name of Purpose of funded Period of Procurement Contractor Funding 2013–14 Date Contract Let Contract Method
PBS Building (ACT) Residential $693,499 1 November 2009 3 years Select Tender Pty Ltd construction projects 1 month
Phillip Leeson Design services $52,142 22 December 2009 3 years Open Tender Architects Pty Ltd for community and public housing projects
Price Waterhouse Contract $37,735 1 July 2013 1 year Single Select Coopers management lifecycle review
Renaissance Residential $346,048 16 September 2009 3 years Select Tender Homes construction projects 2 months
Residential Reports Provision of building $25,761 1 July 2013 1 year Select Tender report services
Ricoh Australia Service and $121,669 1 July 2013 1 year Select Tender Pty Ltd maintenance Ricoh manufactured products
Robson Provision of site $47,075 1 July 2013 1 year Select Tender Environmental survey and report services
Ruiz Construction Residential $804,954 22 June 2009 6 years Select Tender Pty Ltd construction projects
Sadil Quinlan Provision of property $33,195 31 May 2010 4 years Select Tender & Associates sale and acquisition services
Spotless Facility Provision of $49,097,456 9 May 2012 5 years Open Tender Services Pty Ltd total facilities management services
St Hilliers Property Residential $4,928,083 3 February 2014 10 months Select Tender Pty Ltd construction projects
Staffing and Office Provision of $633,442 1 July 2013 1 year Open Tender Solutions Pty Ltd temporary contract staff
Trend Windows and Provision of energy $32,847 1 July 2013 1 year Single Select Doors Pty Ltd efficient windows and doors
Union Offset Co. Design and printing $28,041 1 July 2013 1 year Select Tender Pty Ltd T/A Union services Offset Printers
Yakka Pty Ltd T/A Supply of corporate $41,992 17 January 2011 2 years Open Tender Pacific Brands wardrobe Workwears
Total $76,050,107
296 Community Services Directorate—Annual Report 2013–14 Section E 2 297 $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,000 $44,337 $50,969 $322,452 $931,426 $168,733 $102,750 $790,980 $8,559,680 $7,459,521 $8,390,299 $8,390,299 $7,214,034 $2,180,772 $2,180,772 $17,374,076 $10,225,795 $10,181,458 $20,770,566 $20,664,816 $21,665,901 $20,874,921 $46,319,530 $39,054,527 $118,112,543 $100,416,015 Service Funding Agreements, Community Grants and Sponsorships E.2 Overall Total of Service Funding Agreements Overall Total of Community Grants Overall Total of Sponsorships Overall Total HACT Outputs 1.1—Social Housing Services Service Funding Agreements Community Grants Sponsorships Overall Total Sponsorships CSD Outputs 4.2—Care and Protection Services Service Funding Agreements Community Grants Sponsorships Sponsorships Services CSD Outputs 4.1—Youth Service Funding Agreements Community Grants Community Grants Sponsorships CSD Outputs 3.2—Arts Engagement Service Funding Agreements Community Grants Service Funding Agreements Community Grants Sponsorships CSD Outputs 3.1—Community Relations Service Funding Agreements CSD Outputs 1.2—Therapy Services Service Funding Agreements Community Grants Sponsorships CSD Outputs 2.1—Early Intervention CSD Outputs 1.1—Disability Services and Policy CSD Outputs 1.1—Disability Service Funding Agreements Community Grants Sponsorships Service Funding Agreements, Community Grants Community Agreements, Funding Service and Sponsorships Grants and Sponsorship Service Funding Agreements, Community 14—Summary of Table E.2 E.2.1 Service Funding Agreements
The Directorate works in collaboration with non-government organisations to deliver a range of services to individuals and community groups in the ACT. These collaborations with non-government organisations are managed through Service Funding Agreements that set out the key accountabilities, performance requirements, outcomes and funding to be paid by the Directorate. Details of the Service Funding Agreements in place with the Directorate during 2013–14 are shown below. Output 1.1—Disability Services and Policy—Service Funding Agreements
Table 15—Output 1.1—Disability Services and Policy—Service Funding Agreements
Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method Able Australia Accommodation $3,573,612 15 October 2010 4 years Open Tender Services support, community support and community access Anglicare Regional Accommodation $1,002,746 12 September 2012 3 years Select Tender Alliance trading as support, community Anglicare Canberra support, community and Goulburn access and respite ACT Elder Abuse $74,732 1 February 2011 3 years Select Tender Prevention Program Flexible Childcare $93,028 1 July 2012 3 years Select Tender Places (Part Time, Casual and Emergency Places) Self-Directed $101,929 21 August 2013 1 years Single Select Funded Services Tender Young Carers $314,396 1 March 2012 3 years, Select Tender and their Families 3 months Engagement and Support Services Anglicare Regional My Choice $250,004 21 August 2013 1 year, Select Tender Alliance trading as 6 months Anglicare Canberra and Goulburn in partnership with Community Connections Inc ACT Deafness Advocacy $217,420 1 July 2010 4 years Select Tender Resource Centre information and alternative forms of communication Advocacy for Advocacy $59,375 1 July 2010 4 years Select Tender Inclusion Inc information and alternative forms of communication Mutual support/ $53,096 12 October 2011 3 years Select Tender self help
298 Community Services Directorate—Annual Report 2013–14 Section E 2 299 Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender 4 years 4 years 4 years 4 years 4 years 4 years Period of Contract 4 years 4 years 4 years 4 years 4 years 4 years 4 years 1 July 2010 1 July 2010 1 July 2010 1 July 2010 1 July 2010 1 July 2010 Date Contract Let Date Contract 1 July 2010 1 July 2010 1 July 2010 1 July 2010 1 July 2010 1 July 2010 1 July 2010 Service Funding Agreements, Community Grants and Sponsorships E.2 $83,207 $6,379 $549,717 $276,712 $1,075,159 $65,694 Amount funded 2013–14 $104,041 $110,901 $114,157 $623,324 $42,477 $81,144 $7,374 and advocacy, and advocacy, information and alternative forms of communication Accommodation support, community support and community access communication Information and referral service Accommodation support, community support and community access Accommodation support Community support, respite Learning and life skills development Information and referral service Community support and advocacy information and alternative forms of Community support and advocacy information and alternative forms of communication Belconnen Teens Program Case Management, Local Coordination and Development Cranleigh Vacation Care Program Purpose of Funding Accommodation support and community support
Care4All Pty Ltd Housing Inc Carers ACT Inc Association Canberra Men’s Centre Inc Capital Community Society Inc Canberra Deaf Children’s Canberra and Queanbeyan Attention Deficit Disorder Support Group Canberra Blind Belconnen Community Service Inc Allowance Inc Autism Asperger ACT Inc Name of Recipient Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method Communities@ Case Management, $254,475 1 January 2012 2 years Select Tender Work Ltd Learning and Development and Recreation/holiday program Holidays/recreation $41,274 1 January 2012 2 years Select Tender program and vacation care program at Malkara and Garran School Community Accommodation $1,274,283 1 July 2010 4 years Select Tender Connections Inc support, community support, community access, respite and other non client service support Homeshare $92,862 1 October 2012 2 Years Select Tender Citizens Advice Advocacy $40,254 1 July 2010 4 years Select Tender Bureau ACT information and Incorporated alternative forms of communication Community Options Accommodation $1,284,425 1 July 2010 4 years Select Tender Inc support, community and community access Community Community support $2,097,194 1 July 2010 4 years Select Tender Programs and community Association Inc T/A access LEAD Deaf Society of Advocacy $20,863 1 July 2010 4 years Select Tender NSW information and alternative forms of communication DUO Services Accommodation $1,512,026 1 July 2010 4 years Select Tender Australia support, case management, early childhood intervention, learning and life skills, community access and respite Epilepsy Association Advocacy $81,144 1 July 2010 4 years Select Tender ACT Inc information and alternative forms of communication Focus ACT Inc Accommodation $2,108,218 1 July 2010 4 years Select Tender support and community support Friends of the Brain Information and $8,575 1 July 2010 4 years Select Tender Injured Children Inc referral service
300 Community Services Directorate—Annual Report 2013–14 Section E 2 301 Select Tender Select Tender Select Tender Select Tender Procurement Method Single Select Tender Select Tender Open Tender Select Tender Select Tender 4 years 4 years 4 years 4 years Period of Contract 6 1 year, months 4 years 3 years 4 years 4 years 1 July 2010 1 July 2010 1 July 2010 1 July 2010 Date Contract Let Date Contract 1 April 2013 1 July 2010 13 April 2012 1 December 2010 1 July 2010 Service Funding Agreements, Community Grants and Sponsorships E.2 $347,134 $172,562 $2,516,462 $748,231 Amount funded 2013–14 $461,325 $3,576,733 $1,168,118 $1,299,417 $122,698 learning and life skills development, flexible respite services. In-home accommodation support Attendant care/ personal care and case management, local coordination and development Accommodation support, learning and life skills development and case management, local coordination and development In-home accommodation support, case management, local coordination and development, support services Case management and learning and life skill development Accommodation support, learning and life skills development and case management, local coordination and development management, local coordination and development and learning and life skills Group homes accommodation support, recreation/ holiday program, community access, centre-based respite Accommodation Purpose of Funding Getting A Life Program—in-home accommodation support, case
L’Arche Genesaret L’Arche Inc Barriers Life Without Koomarri Inanna Inc Inala House With No House With Steps Hartley Lifecare Inc Hartley Lifecare Name of Recipient Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method MD and DR Accommodation $240,824 1 July 2010 4 years Select Tender Matthews T/A support and R&R Home Respite community support Services Mercy Health and Accommodation $112,486 1 July 2010 4 years Select Tender Aged Care Inc support, community support and community access Multiple Sclerosis Information and $81,262 1 July 2010 4 years Select Tender Ltd referral service and training and development National Disability Peak bodies and $87,611 1 July 2010 4 years Select Tender Services Ltd research and evaluation People with Advocacy $60,802 1 July 2010 4 years Select Tender Disability ACT information and alternative forms of communication Print Handicapped Advocacy $37,151 1 July 2010 4 years Select Tender Radio of ACT Inc information and alternative forms of communication Riding for the Community access $236,653 1 July 2010 4 years Select Tender Disabled of the ACT Inc Roman Catholic Accommodation $3,963,534 1 July 2010 4 years Select Tender Church for the support, community Archdiocese of support, community Canberra and access and respite Goulburn as Trustee for Catholiccare Self Help Information/referral $118,315 1 July 2010 4 years Select Tender Organisations and mutual support/ United Together Inc self-help groups Sexual Health and Advocacy $81,144 1 July 2010 4 years Select Tender Family Planning information and ACT Inc alternative forms of communication and training and development Sharing Places Inc Community access $2,892,083 1 July 2010 4 years Select Tender Technical Aid to the Community support $141,043 1 July 2010 4 years Select Tender Disabled (ACT) Inc and technical aids The Northcott Accommodation $403,777 1 July 2010 4 years Select Tender Society T/A support and Northcott Disability community support Service The Trustee for Accommodation $208,154 1 July 2010 4 years Select Tender Nelson Family Trust support and T/A Just Better Care community support
302 Community Services Directorate—Annual Report 2013–14 Section E 2 303 Procurement Method Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Select Tender Select Tender Select Tender Period of Contract 4 years 2 years, 2 months 4 years 4 years 4 years Period of Contract 3 years 3 years 3 years 3 years Date Contract Let 1 July 2012 1 July 2012 1 July 2012 1 July 2012 Date Contract Let Date Contract 1 July 2010 1 April 2013 1 July 2010 1 July 2010 1 July 2010 Service Funding Agreements, Community Grants and Sponsorships E.2 Amount funded 2013–14 $63,367 $96,679 $89,445 $297,964 Amount funded 2013–14 $749,781 $221,660 $136,228 $1,084,205 $88,917 $39,054,527 Advocacy information and alternative forms of communication MULCH Project Community support Accommodation support, community support, community access and respite Purpose of Funding Accommodation support, community support, community access and respite Flexible childcare places (part time, casual and emergency places) Support and assistance to services children’s and families for children with challenging behaviours Purpose of Funding Facilitating the establishment of and supporting the continuation of playgroups in the ACT Flexible childcare places (part time, casual and emergency places)
Inc Anglicare Regional Alliance trading as Anglicare Canberra and Goulburn Belconnen Community Service Association Inc Name of Recipient ACT Playgroups Total Service Inc Centre for Women’s Health Matters Marymead Child and Family Centre UnitingCare Trading as UnitingCare Disability Community Woden Trustee for the for Trustee Roman Catholic Church for the Archdiocese of Canberra and Goulburn for as Trustees Name of Recipient Table 16—Output 2.1—Early Intervention— Service Funding Agreements Table Output 2.1—Early Intervention—Service Funding Agreements Output 2.1—Early Intervention—Service Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
Communities @ After school care $63,327 1 July 2012 3 years Select Tender Work Ltd and vocation care for adolescents with a disability
Funding to assist $13,419 1 July 2012 3 years Select Tender children’s services employ additional staff to facilitate the inclusion of children with a disability
Part time, casual $422,809 1 July 2012 3 years Select Tender and emergency childcare places
Support and $224,841 1 July 2012 3 years Select Tender assistance to children’s services and families for children with challenging behaviours
Manuka Occasional Flexible childcare $105,163 1 July 2012 3 years Select Tender Childcare Centre places (part Association Inc time, casual and emergency places)
Northside Flexible childcare $303,788 1 July 2012 3 years Select Tender Community Service places (part Ltd time, casual and emergency places)
Noah’s Ark Provision of a $69,359 1 July 2012 3 years Select Tender Resource Centre Inc resource centre for children and their families
North Belconnen Flexible childcare $191,358 1 July 2012 3 years Select Tender Community places (part Association Inc time, casual and emergency places)
Woden Community Flexible childcare $184,231 1 July 2012 3 years Select Tender Service Inc places (part time, casual and emergency places)
Young Women’s Flexible childcare $55,022 1 July 2012 3 years Select Tender Christian Association places (part (YWCA) of Canberra time, casual and emergency places)
Total $2,180,772
304 Community Services Directorate—Annual Report 2013–14 Section E 2 305 Select Tender Open Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Open Tender Select Tender Select Tender
3 years 3 years, 1 month 3 years 3 years 3 years 3 years 3 years 3 years 3 years 3 years 3 years Period of Contract 3 years 3 years 3 years, 1 month 3 years 3 years 1 July 2012 30 May 2013 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 Date Contract Let 1 September 2012 1 July 2012 1 February 2011 1 July 2012 1 July 2012 Service Funding Agreements, Community Grants and Sponsorships E.2 $15,428 $66,853 $239,633 $106,193 $156,284 $113,427 $131,801 $131,951 $140,661 $13,419 $420,716 Amount funded 2013–14 $7,281 $577,356 $76,862 $207,444 $60,840 Sexual Assault ACT No Interest Loans Scheme Financial Counselling Service Additional Outreach Financial Counselling No Interest Loan Scheme—service provider Crisis Centre Sexual Assault Response Program Prevention of violence against women Nguru program— and ATSIS education Service Assisting Male Survivors of Community Development Community Minibus Service Canberra Men’s Centre with Men Working Canberra Rape Funding Community Language School Program Peak Body for the ACT community including sector, sector development and capacity ACT Elder Abuse Prevention Program Purpose of
CARE Inc Canberra Rape Crisis Centre Inc Community Service Inc Canberra Men’s Centre Inc Anglicare Regional Alliance trading as Anglicare Canberra and Goulburn Belconnen Language Schools Association Inc ACT Council of Social Services Inc Name of Recipient ACT Community Output 3.1—Community Relations—Service Funding Relations—Service 3.1—Community Output Agreements Funding Agreements Relations—Service 3.1—Community 17—Output Table Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
No Interest $102,850 30 May 2013 2 years, Open Tender Loan Scheme— 1 month Development Coordination and support providers
Financial Hardship $40,000 30 May 2013 2 years, Open Tender No Interest Loan 1 month Program
Citizens Advice Citizens Advice $423,597 1 July 2012 3 years Select Tender Bureau ACT Inc Bureau ACT Inc
Communities@Work Communities Centre $56,894 1 July 2012 3 years Select Tender Ltd Subsidy
Community $147,992 1 July 2012 3 years Select Tender Development
Community $287,360 1 July 2012 3 years Select Tender Development
Community Minibus $60,840 1 July 2012 3 years Select Tender Service
Community Minibus $60,840 1 July 2012 3 years Select Tender Service
Identify service gaps $29,918 1 April 2014 1 year, Single Select for the Lesbian, 3 months Tender Gay, Bisexual, transgender, Intersex and Queer (LGBTIQ)
Community Radio Community Radio $77,292 1 July 2012 3 years Select Tender 2XX Inc 2XX
Conflict Resolution Conflict Resolution $265,558 1 July 2012 3 years Select Tender Service Inc Service
Neighbourhood $74,407 1 July 2012 3 years Select Tender Dispute Program
Council of the ACT Seniors Care $100,883 1 July 2012 3 years Open Tender Ageing (ACT) Program
Coordination of ACT $34,479 1 January 2011 3 years Open Tender Seniors Week
Lifeline Canberra Lifeline Telephone $213,436 1 July 2012 3 years Select Tender Crisis Support Service
Menslink Young Men $306,777 1 July 2012 3 years Select Tender Mentoring and Counselling
Migrant and Community $86,376 1 July 2012 3 years Select Tender Refugee Settlement Development Services of the ACT Migrant Refugee $51,425 1 July 2009 6 years Select Tender (MARSS) Settlement Services ACT
306 Community Services Directorate—Annual Report 2013–14 Section E 2 307 Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Open Tender Select Tender Select Tender 3 years 3 years 5 years 5 years 3 years 3 years 3 years 3 years 3 years 3 years Period of Contract 1 year 3 years 3 years 3 years 4 years 5 years 3 years 5 years 3 years 1 July 2012 1 July 2012 1 July 2010 1 July 2010 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 1 July 2012 Date Contract Let Date Contract 2013 26 February 1 July 2012 1 July 2012 1 July 2012 30 November 2010 1 July 2010 7 June 2013 1 July 2010 1 July 2012 Service Funding Agreements, Community Grants and Sponsorships E.2 $114,722 $7,459,521 $60,840 $56,947 $334,885 $17,014 $135,002 $74,335 $173,854 $127,208 $60,840 Amount funded 2013–14 $54,732 $135,900 $60,840 $92,104 $28,823 $499,590 $65,617 $334,885 $144,310 Development Rights and Welfare other Legal Rights Community Development Community Minibus Service Lanyon Community Development Mura and Lanyon Youth Community Centre Financial and Material Assistance Community Radio FM Valley Peak Body Volunteering Community Based Circus Program Community No Interest Loan Scheme Financial and Material Assistance Community Development Community Minibus Service Community Development Community Minibus Service Prisoners Aid Program Multicultural Youth Service ACT Financial and Material Assistance Purpose of Funding Program CHANCES Community Development
of Canberra Total Woden Community Woden Service Inc Women’s Young Christian Association Warehouse Circus Warehouse Inc Rights and Welfare Legal Centre Ltd Valley FM Valley Broadcasters Association Inc ACT Volunteering Tuggeranong Link to Tuggeranong Community Houses and Centres Inc UnitingCare Kippax Society of St Vincent Society of St Vincent de Paul Pty Ltd Southside Community Service Inc Consortia Salvation Army (NSW) Property Trust Prisoners Aid (ACT) Inc Queanbeyan Multilingual Centre Coalition and Youth of the ACT Northside ServiceCommunity Ltd Name of Recipient Output 4.1—Youth Services—Service Funding Agreements
Table 18—Output 4.1—Youth Services—Service Funding Agreements
Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
Anglicare Regional CYCLOPS—Young $323,357 1 March 2012 3 years, Open Tender Alliance trading as carers and their 3 months Anglicare Canberra families engagement and Goulburn and support service
Australian Capital The Aboriginal and $130,225 1 July 2013 3 years Select Tender Territory Council of Torres Strait Islander Social Services Inc. Engagement Service
Barnardos Australia Network $115,484 1 March 2012 3 years, Open Tender Coordination 3 months
Case Management $527,148 1 March 2012 3 years, Open Tender 3 months
Intensive $832,019 1 March 2012 3 years, Open Tender Intervention Services 3 months
Information, $716,350 12 December 2012 2 years, Open Tender Engagement 6 months and Coordination Services
Belconnen Network $115,484 1 March 2012 3 years, Open Tender Community Service Coordination 3 months Inc Case Management $722,647 1 March 2012 3 years, Open Tender and Group 3 months Programs
Youth Engagement $349,023 1 March 2012 3 years, Open Tender 3 months
Canberra Police and Case Management $248,491 1 March 2012 3 years, Open Tender Community Youth 3 months Club Inc Group Programs $357,893 1 March 2012 3 years, Open Tender 3 months
Communities@Work Network $57,546 1 March 2012 1 year, Open Tender Ltd Coordination 6 months
Youth Engagement $56,737 1 March 2012 1 year, Open Tender 6 months
Companion House Refugee and Asylum $325,075 1 March 2012 3 years, Open Tender Assisting Survivors Seeker Child, Youth 3 months of Torture and and Family Support Trauma Inc Service
Duke of Edinburgh Duke of Edinburgh $83,323 1 July 2011 3 years Select Tender Award ACT Award ACT
Families ACT Peak body $159,289 1 July 2011 3 years Select Tender (FACT) Inc
Girl Guides Group Programs $28,676 1 July 2011 3 years Select Tender Association
308 Community Services Directorate—Annual Report 2013–14 Section E 2 309 Open Tender Select Tender Open Tender Open Tender Open Tender Open Tender Open Tender Select Tender Procurement Method Open Tender Select Tender Select Tender Open Tender Select Tender Open Tender 3 years, 3 months 3 years 3 years, 3 months 3 years, 3 months 3 years, 3 months 3 years, 3 months 3 years, 3 months 3 years Period of Contract 3 years, 3 months 3 years 3 years 3 years, 3 months 3 years 3 years, 3 months 1 March 2012 1 July 2011 1 March 2012 1 March 2012 1 March 2012 1 March 2012 1 March 2012 1 July 2011 Date Contract Let Date Contract 1 March 2012 1 July 2011 1 July 2011 1 March 2012 1 July 2011 1 March 2012 Service Funding Agreements, Community Grants and Sponsorships E.2 $186,320 $332,621 $252,093 $105,178 $281,450 $217,741 $269,346 $30,556 Amount funded 2013–14 $585,991 $15,000 $4,500 $46,941 $13,569 $385,250 Group Programs Case Management Activities Peak Body Services Group Programs Therapeutic Services Group Programs Case Management Youth Engagement Youth Services Culturally and Linguistically Diverse Engagement Youth Service Telephone and Telephone Information Service Group Women’s Group Programs Purpose of Funding Integrated Service Model Child Protection Activities Week
NAPCAN T/A The Youth Coalition The Youth of the ACT The Scout Association of Australia ACT Branch Inc The Smith Family Church for the Archdiocese of Canberra and Goulburn as Trustee for Catholiccare Society of St de Paul Vincent Pty Ltd The Roman Catholic and Youth Coalition and Youth of the ACT Consortia Relationship Australia Canberra and Regional Inc ACT Inc Northside Community Service Ltd Queanbeyan Multilingual Centre (MARSS) National Association for the Prevention of Child Abuse and Neglect ACT Inc Majura Women’s Majura Women’s Group Inc Migrant and Refugee Settlement Services of the ACT Gugan Gulwan Aboriginal Youth Corporation Lone Fathers Association (ACT) Inc Name of Recipient Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
Tuggeranong Group Programs $212,192 1 March 2012 3 years, Open Tender Community Arts 3 months Association
UnitingCare Kippax Case Management $311,669 1 March 2012 3 years, Open Tender 3 months
New Parent Infant $102,083 1 March 2012 3 years, Open Tender Network 3 months
Kippax Kid Program $31,884 1 July 2012 3 years Select Tender
Woden Community Network $115,484 1 March 2012 3 years, Open Tender Service Inc coordination 3 months
Case Management $565,951 1 March 2012 3 years, Open Tender 3 months
Youth Engagement $294,272 1 March 2012 3 years, Open Tender Services 3 months
Young Women’s Youth Engagement $287,188 1 March 2012 3 years, Open Tender Christian Association Services 3 months of Canberra Therapeutic $283,936 1 March 2012 3 years, Open Tender Services 3 months
Network $56,463 1 March 2012 3 years, Open Tender Coordination 3 months
Youth Coalition of National Youth $45,013 21 October 2013 1 year, Select Tender the ACT Week 8 months
Total $10,181,458
Output 4.2—Care and Protection—Service Funding Agreements
Table 19—Output 4.2—Care and Protection—Service Funding Agreements
Amount Purpose of funded Period of Procurement Name of Recipient Funding 2013–14 Date Contract Let Contract Method
Anglicare Regional General Foster Care $87,815 1 July 2012 1 year, 4 Select Tender Alliance trading as months Anglicare Canberra Intensive Foster $87,819 1 July 2012 1 year, 4 Select Tender and Goulburn Care months
Therapeutic Foster $23,063 1 July 2012 1 year, 4 Select Tender Care Support months
Australian Childhood Specialist $338,596 1 July 2012 3 years Select Tender Foundation therapeutic foster care support
Barnardos Australia Community Referred $147,819 1 July 2012 3 years Select Tender Respite
General Foster Care $4,196,096 1 July 2012 3 years Select Tender
310 Community Services Directorate—Annual Report 2013–14 Section E 2 311 Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender 4 years, 7 months 3 years 3 years 2 years, 7 months 2 years, 7 months 2 years 2 years, 7 months 2 years, 7 months Period of Contract 3 years 3 years 2 years, 7 months 2 years, 7 months 2 years, 6 months 3 years 3 years 2 years, 7 months 3 years 15 November 2010 1 July 2012 1 July 2012 1 October 2012 1 October 2012 1 July 2013 1 October 2012 1 October 2012 Date Contract Let Date Contract 1 July 2012 1 July 2012 1 October 2012 1 October 2012 1 July 2012 1 July 2012 1 July 2012 1 October 2012 1 July 2012 Service Funding Agreements, Community Grants and Sponsorships E.2 $92,565 $2,300,528 $2,742,496 $86,270 $2,223,931 $21,902 $237,777 $1,410,328 $20,664,816 Amount funded 2013–14 $475,554 $951,108 $122,827 $7,433 $262,253 $880,015 $95,011 $102,251 $3,771,359 Care Intensive Residential Care Community Referred Respite General Foster Care Grandparents Support Program Intensive Foster Care Intensive Residential Head Leasing and Accommodation Management Intensive Residential Care Counselling Carer’s Service General Residential Care Care Support Club Create Office Premises and Rental Subsidy Galilee School General Foster Care Intensive Foster Care Purpose of Funding Intensive Foster Care Therapeutic Foster Marymead Child and Family Centre Total Roman Catholic Church for the Archdiocese of Canberra and Goulburn for as Trustees Richmond Fellowship ACT Inc for the Trustees Premier Youthworks Premier Youthworks Pty Ltd Relationships Australia Canberra and Regional Inc Northside Community Service Ltd Ltd Communities@Work Ltd CREATE Foundation CREATE Name of Recipient Output 1.1—Social Housing Services—Service Funding Agreements
Table 20—Output 1.1—Social Housing Services—Service Funding Agreements
Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
ACT Shelter Homelessness $79,500 31 January 2013 1 year, Select Tender Association Advocacy and 6 months Support
Research and Policy $134,140 1 November 2013 2 years, Select Tender Advice 8 months
Australian Capital The Aboriginal and $115,709 1 November 2013 2 years, Select Tender Territory Council of Torres Strait Islander 8 months Social Services Inc. Engagement Service
Australian Red Food Services $208,562 1 November 2013 2 years, Select Tender Cross Coordination and 8 months Support
Barnardos Australia Youth Identified $302,649 1 March 2012 2 Years, Select Tender Accommodation and 4 months Support Program
Youth Integrated $563,670 1 July 2013 1 year Select Tender Education and Accommodation Program (Our Place)
Youth People $366,365 1 March 2012 2 Years, Select Tender Friendly Landlord 4 months Service
Beryl Women Inc Crisis and $532,273 1 November 2013 2 years, Select Tender Transitional 8 months Accommodation and Support
Canberra Men’s Outreach and $1,196,940 1 November 2013 2 years, Select Tender Centre Inc Accommodation 8 months Support Services
Canberra Rape Sexual Assault Crisis $566,793 1 November 2013 2 years, Select Tender Crisis Centre Inc Intervention and 8 months Counselling
Capital Community Community $48,279 1 July 2013 1 year Select Tender Housing Inc Housing Tenancy Management and Support
CARE Inc Financial $90,849 1 July 2013 3 years Select Tender Counselling Service
Communities@Work Women’s Housing $188,028 1 November 2013 2 years, Select Tender Ltd Program 8 months
Conflict Resolution Youth Crisis $251,126 1 March 2012 2 years, Select Tender Services Inc Mediation Service 4 months
312 Community Services Directorate—Annual Report 2013–14 Section E 2 313 Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Procurement Method Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender Select Tender 8 months 2 years, 8 months 2 years, 8 months 2 years, 8 months 2 years, 8 months 2 years, 8 months 2 years, 8 months 2 years, 8 months 2 years, Period of Contract 1 year 2 years, 8 months 2 years, 8 months 3 years 3 years 3 years 2 years, 8 months 3 years 1 November 2013 1 November 2013 1 November 2013 1 November 2013 1 November 2013 1 November 2013 1 November 2013 1 November 2013 Date Contract Let Date Contract 1 July 2013 1 November 2013 1 November 2013 1 July 2013 1 July 2013 1 July 2013 1 November 2013 1 July 2011 Service Funding Agreements, Community Grants and Sponsorships E.2 $344,555 $821,245 $556,307 $80,000 $233,999 $58,500 $417,206 $465,604 Amount funded 2013–14 $637,670 $677,530 $70,046 $219,606 $1,667,207 $192,156 $518,060 $71,196 Indigenous Supported Accommodation Service Karinya House and Erin House Support Women’s Accommodation Program Crisis and Medium Term Accommodation— South Head Leasing Program Indigenous Boarding House Network Indigenous Boarding House Network Support Young People’s People’s Young Outreach Program Refuge Women’s Support Assistance People for Young Experiencing Homelessness Crisis and Medium Term Accommodation— North Support to Prevent and Address Homelessness for Sole Fathers Families Housing Advisory Service Court Advocacy Domestic Violence Crisis Centre Purpose of Funding First Point-Central forIntake Services Homelessness
Community Service Ltd Karinya House Home for Mothers and Babies Northside Refuge Inc Gugan Gulwan Aboriginal Youth Corporation Inanna Inc Crisis Service Doris Women’s Council on the Ageing (ACT) Domestic Violence Connections ACTConnections Inc Name of Recipient Amount Name of Purpose of funded Period of Procurement Recipient Funding 2013–14 Date Contract Let Contract Method
Roman Catholic MINOSA House and $606,436 1 November 2013 2 years, Select Tender Church for the Assist 8 months Archdiocese of Youth Housing $272,553 1 March 2012 2 years, Select Tender Canberra and Support Service 4 months Goulburn as trustee for Catholiccare
Salvation Army Youth Emergency $2,378,765 1 March 2012 2 years, Select Tender Accommodation 4 months Network
Society of St Blue Door $150,065 1 November 2013 2 years, Select Tender Vincent de Paul Drop-In-Centre 8 months Pty Ltd Family Service $787,261 1 November 2013 2 years, Select Tender 8 months
Samaritan House $664,183 1 November 2013 2 years, Select Tender 8 months
Street to Home $384,659 1 July 2013 1 year Select Tender
Young Parent’s $196,456 1 March 2012 2 years, Select Tender Accommodation and 4 months Support Program
Tamil Senior Tenancy $9,031 1 July 2013 2 years Select Tender Citizen’s Association Management and (ACT) Inc Support
Ted Noff Foundation Mentoring, Life $166,816 1 March 2012 2 years, Select Tender Skills and Social 4 months Enterprise Services
Toora Women Inc Accommodation $1,155,425 1 November 2013 2 years, Select Tender Support Service 8 months
Women Exiting $340,761 1 July 2013 1 year Select Tender Corrections Program
Uniting Care Early Morning $211,608 1 November 2013 2 years, Select Tender Canberra City Centre 8 months
Winnunga Home Maintenance $113,317 1 July 2011 3 years Select Tender Nimmityjah Program Aboriginal Health Housing Liaison $136,022 1 July 2011 3 years Select Tender Clinic/Health Service Services (ACT) Inc
Woden Community Sustaining $735,502 1 July 2013 1 year Select Tender Service Inc Tenancies
The Big Issue $119,209 1 November 2013 2 years, Select Tender 8 months
Young Women’s Supported $771,082 1 November 2013 2 years, Select Tender Christian Association Accommodation 8 months of Canberra Service
Total $20,874,921
314 Community Services Directorate—Annual Report 2013–14 Section E 2 315 $65,000 $65,000 $60,000 2013–14 2013–14 2013–14 $60, 000 $105,000 $105,000 Amount funded Amount funded Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 and 2013. Purpose Flexible Support Purpose Flexible Support Purpose Flexible Support Community Grants and Sponsorship and Grants Community July 2014. (Young People’s Flexible Support Grants— People’s (Young School Leavers 2013) Total Name of Recipient 24 individual grants Total Name of Recipient 21 individual grants Flexible Support Grants— People’s (Young School Leavers 2012) Name of Recipient 13 individual grants Flexible Support Grants— People’s (Young School Leavers 2011) Total The Enhanced Service Offer School Leavers Grants are intended to respond to some of the priority unmet need for The Enhanced Service Offer Disability Insurance Scheme,disability supports and services in the ACT while we prepare for the launch of the National from The Enhanced Service Offer School Leavers Grants Table 23—Young Peoples’ Flexible Support School Leavers Grants—School Leavers 2013 23—Young Table Young Peoples’ Flexible Support School Leavers Grants for School Leavers who Left School Peoples’ Flexible Support School Leavers Grants for School Leavers who Young in 2013 Each grant was to the value of $2,500 Young Peoples’ Flexible Support School Leavers Grants for School Leavers who Left School Peoples’ Flexible Support School Leavers Young in 2012 Each grant was to the value of $5,000. Leavers 2012 Peoples’ Flexible Support School Leavers Grants—School 22—Young Table in 2011 value of $5,000. Each grant was to the 2011 Leavers Grants—School Leavers Peoples’ Flexible Support School 21—Young Table Output 1.1—Disability Services and Policy—Community Grants and Policy—Community Services 1.1—Disability Output School Leavers Grants Peoples’ Flexible Support Young disability and services available to young people with election commitment to expand the supports This Program was an during years 2011, 2012 who graduated from school School Leavers who Left School School Leavers Grants for Peoples’ Flexible Support Young E.2.2 E.2.2 Table 24—The Enhanced Service Offer School Leavers Grants
Amount funded Name of Recipient Purpose 2013–14
87 Individual grants Enhanced Services Offer—School Leavers $750,705
Total $750,705
Enhanced Service Offer Round 1 Enhanced Service Offer Round 1—The grants is for aids, equipment and minor modifications up to $10,000, quality of life up to $5,000 and flexible support and services up to $12,000. Table 25—The Enhanced Service Offer Round 1
Amount funded Name of Recipient Purpose 2013–14
746 individual grants Enhanced Service Offer—Round 1 $3,395,785
Total $3,395,785
Enhanced Service Offer Round 2 Enhanced Service Offer Round 2—The grants is for aids, equipment and minor modifications up to $10,000, quality of life up to $5,000 and flexible support and services up to $12,000. Table 26—The Enhanced Service Offer Round 2
Amount funded Name of Recipient Purpose 2013–14
568 individual grants Enhanced Services Offer—Round 2 $2,465,988
Total $2,465,988
2013–2014 International Day of People with Disabilities—(I-DAY) I-DAY is a United National sanctioned day that aims to promote awareness and understanding of disability issues and encourage support for the dignity, rights and well-being of people with disability. Table 27—International Day of People with Disabilities
Amount funded Name of Recipient Purpose 2013–14
ACT Community Living Project I-Day Market and Expo $5,000
Imagine MORE Ltd Digital Stories “Extraordinary that is Ordinary” $5,000
NICAN I-Day Mixed Ability Theatre Professional Show $2,600
Technical Aid to the Disabled of the ACT Walk-a-Loop Event $4,735 Incorporated
Trustees for the Roman Catholic Church for Community Launch of MULCH $1,620 the Archdiocese of Canberra and Goulburn as Trustee for Marymead Child and Family Centre
Vision Impaired Sports ACT Tenpin Bowling Open Day $1,045
Women with Disabilities ACT ‘Strong Women: Circus Sisters’ A $5,000 Photographic Exhibition
Total $25,000
316 Community Services Directorate—Annual Report 2013–14 Section E 2 317 $9,500 $3,750 $2,000 $18,182 $27,273 $15,000 $27,273 $63,636 $31,836 $86,781 $86,781 $10,325 $51,000 $61,325 2013–14 2013–14 2013–14 $198,450 Amount funded Amount funded Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 Purpose Contingency Grants Purpose 2013–14 Pharmacy Grants—Medical and Chemist Supplies People to 2013–14 Linking Vulnerable Opportunities Volunteering Purpose Supported Decision Making Peer Workforce Group Self Advocacy Peer Support Advocacy Services An Ordinary Life 2013 Mental Health Week Peer Workforce Connecting Communities Foundations of Directorship Course Total Name of Recipient Jonathan Crowley, ACT Incorporated Volunteering Total Name of Recipient 7 Individual Grants Total Mental Health Community Coalition of the ACT Mental Health Community Coalition of the ACT Mental Health Foundation (ACT) Inc National Disability Services Limited ACT Mental Health Consumer Network Inc ACT Mental Health Consumer Incorporated Advocacy for Inclusion Ethnic Disability ACT Imagine More Ltd Name of Recipient Carer Advocacy ServiceACT Disability Aged & Inc (ADACAS) Output 1.1—Disability Services and Policy—Community Grants (Other) Grants (Other) 30—Disability Services and Policy—Community Table Table 29—ESO Contingency Grants Table ESO Contingency Grants to some of the priority unmet need for disability supports and servicesESO Contingency Grants are intended to respond National Disability Insurance Scheme, from July 2014 in the ACT in preparation for the launch of the Table 28—NDIS Community Conversations 28—NDIS Table 2013–2014 National Disability Insurance Scheme (NDIS) is Community Conversations (NDIS) is Community Insurance Scheme National Disability 2013–2014 led by people to the transition to NDIS and discussions relating of conversations the facilitation of a series Funding for with disability. Output 1.1—Disability Services and Policy—Sponsorships
Table 31—Disability Services and Policy—Sponsorships
Amount funded Name of Recipient Purpose 2013–14 ACT Boccia Inc Wheelchair accessible lawn bowls—Canberra $1,500 Cup—2014 ACT Deafness Resource Centre Bronze sponsorship / donation for 2013 $2,500 Hearing Awareness Week Expo Advocacy for Inclusion Part sponsorship for DANA 5th National $500 Disability Advocacy Conference in Brisbane Belconnen Community Service Inc Connect and Participate Expo Canberra $22,000 Department of Families, Housing, ACT National Disability Agreement Research $14,963 Community Services and Indigenous Affairs and Development 2013–14 Contribution Department of Family and Community Disability Policy and Research Working Group $4,000 Services NSW Secretarial Funding Gray, Warren Ten caps for All Abilities Inclusive Golf Special $120 Olympics People With Disabilities Part sponsorship for Disability Advocacy $258 Network Australia 5th National Disability Advocacy Conference in Brisbane Rotary Club of Canberra Inc Six tickets each to Circus Quirkus 2013 and $600 2014 Five Individuals Julie Farr Youth Conference including costs $4,528 to attend Total $59,969
Output 3.1—Community Relations—Community Grants
Participation (Multicultural) Grants Program The aim of the Participation (Multicultural) Grants Program is to enhance the ACT community through the development of innovative projects that contribute to sustainable communities by highlighting and promoting cultural diversity and social harmony. Funds will be directed towards activities that fall within the following categories: • National Multicultural Festival • Community Radio Stations and Multicultural Community Broadcasters • Multicultural Community Participation and Social Harmony Table 32—Participation (Multicultural) Grants Program
Amount funded Name of Recipient Purpose 2013–14 ACT Bilingual Education Alliance The “Languages Connect Cultures” project $1,000 ACT Chinese Australian Association The purchase of costumes and dancing aids for the $1,900 Inc Chinese Senior Ladies Dance group, with internet and membership fees and the purchase of CD’s for radio groups ACT Chinese Women Cultural The organising of three Chinese traditional art and $1,500 Association Inc crafts workshops ACT German Language School The printing and distribution of information material at $500 the 2014 National Multicultural Festival
318 Community Services Directorate—Annual Report 2013–14 Section E 2 319 $500 $500 $500 $500 $500 $1,000 $1,000 $2,000 $2,000 $3,000 $1,000 $2,000 $1,100 $3,000 $2,300 $2,500 $3,500 $2,000 $1,000 $2,100 $1,000 2013–14 Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 participation in the 2014 National Multicultural Festival Costumes for cultural dances, newsletter publication and website enhancement Participation by students at the 2014 National Multicultural Festival Equipment, subscription fees, CD’s and music for a and Equipment, subscription fees, CD’s radio program The organising of forums on Aboriginal themes, multiculturalism and migrant youth 2014The introduction of ‘American’ culture at the National Multicultural Festival, for updating the website and purchasing supplies Association’s for costumes andCosts associated with the Anglo-Indian Ball participation in the ‘India in the City’ showcase at the 2014 National Multicultural Festival The hire of equipment and supplies for a workshop for the Chinese Lantern Festival The purchase of costumes and accessories for dance performances, the compilation of an e-book ‘Canberra Literati Issue No.6’ of articles and artworks by members website and the development of the Association’s website development Association’s for a CD’s fees, equipment, publication and Website radio program Costumes and equipment for cultural events and Purpose and other DVD’s Cultural events and CD’s, Community for a radio program equipment of a websiteThe design participation in the 2014UN Day celebration and National Multicultural Festival at the 2014 National MulticulturalCultural performances of a website Festival and for the development performances at 2014 NationalCostumes for cultural for celebration of Losar-Tibetan Multicultural Festival and New Year for families with children fromThe organising of courses Thailand and Ethiopia in language, cultural heritage, etiquette and cuisine forMembership payment and the purchase of materials a radio program issuesThe printing of information material about health for Culturally and Linguistically Diverse communities The purchase of equipment for a radio program forInformation dissemination through newsletters, website maintenance and for learning materials Australian Sri Lanka Buddhist Association Inc Australian Indonesia Families Association Australia Mon Association Inc Australia Nepal Friendship Society Australian Chinese Cultural Exchange and Promotion Association Inc (ACCEPA) Australian India Photographic Association Australian Anglo-Indian Association of Canberra Australian China Friendship Society, ACT Branch Aussie Forum Inc Australian American Association Canberra Division Inc Asian Cultural Association Inc Association of Learning Mandarin in Australia Inc (ALMA) Audiodromo Latino Americano Alianza Cultural Latino Americana Inc (ACLA) Arthritis Foundation of the ACT Inc ACT Tibetan Community Inc ACT Tibetan (ACT)Adoptive Families Association Inc ACT Jewish Community Inc ACT Jewish Arts Inc ACT Maori Performing Inc ACT Russian Ethnic Association Name of Recipient Community Inc ACT Hazara Amount funded Name of Recipient Purpose 2013–14 Australia Tamil Cultural Society The organising of annual cultural programs $1,500 of the ACT Australian Red Cross Society The production of digital story of asylum seekers for the $1,000 Seeking Humanity Workshops Australia-Thailand Association The publication of a newsletter $500 (Canberra) Bangla Language and Cultural School International Mother Language Day celebration for 2014 $1,000 and for publishing the School’s annual magazine Bangla Radio Canberra The payment for equipment, website, audio resources $1,300 and blank media supplies for a radio program Bangladesh-Australia Association Participation in the 2014 National Multicultural Festival $3,000 Canberra Inc and celebration of cultural events Bangladeshi Seniors Club, Canberra The celebration of the 2014 Bangla New Year and for a $1,000 Inc cultural show at the 2014 National Multicultural Festival Bengali Cultural Association Canberra Funding for various cultural activities and participation in $4,000 Inc the 2014 National Multicultural Festival Bluestar Intercultural Centre Inc Contribution towards social harmony and cultural $2,500 friendship events Bongo Sanskriti Australia Inc Celebrations of Bengali New Year 2014 and for $2,500 showcasing Bengali cultural heritage Bornomala Inc Performing Bangladeshi aboriginal and folk dance and $1,500 music at the 2014 National Multicultural Festival Bosnian United Society of ACT Participation in the 2014 National Multicultural Festival $1,500 and for the purchase of educational material for the Bosnian Community Bougainville Australia Association Inc Hosting the Papua New Guinea Bougainville Bamboo $2,500 Band and for the purchase of costumes and instruments for the 2014 National Multicultural Festival Canberra and District Hungarian The commemoration of major Hungarian historical and $1,000 Cultural Association Inc cultural events Canberra Christian Radio Limited Purchasing equipment and CD’s for a radio program $800 (1WayFM) Canberra Dance Theatre Costs associated with the presentation of Hilal Dance at $2,000 the 2014 National Multicultural Festival Canberra India Council Inc Showcasing “India in the City” at the 2014 National $12,000 Multicultural Festival Canberra Interfaith Forum Interfaith activities at the 2014 National Multicultural $2,400 Festival, an interfaith public forum with the gathering of young people from various faith groups and cultural backgrounds Canberra Islamic Centre An open day, a social harmony day, Valley FM $2,800 memberships and website maintenance for a radio program Canberra Malayalees Association Inc Participation in the ‘India in the City’ showcase at the $2,000 2014 National Multicultural Festival and celebrations for the Onam Festival Canberra Multicultural Community Membership fees and equipment for a radio program $800 Forum (CMCF) Inc
320 Community Services Directorate—Annual Report 2013–14 Section E 2 321 $500 $800 $1,500 $1,500 $1,500 $1,000 $1,500 $1,000 $5,000 $1,000 $2,500 $1,500 $5,500 $1,300 $2,000 $1,000 $1,600 $1,500 $1,000 $1,500 $3,000 $15,000 2013–14 Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 Festival A booklet to celebrate 20 years of contribution to the community and cultural performances at the 2014 National Multicultural Festival The celebration of Indo-Australia Day on 26 January website 2014 and the development of the Association’s African communities of PolishCelebrating the 30th anniversary of the Council Organisation in the ACT The printing of the 40th anniversary book A choir performance at the 2014 National Multicultural andFestival, publication of the Dante review newsletter for participation in Italian National Day festival costs The production of a newsletter and website The organisation of a major community event to celebrate Diwali ‘Festival of Lights’ Participation in the 2014 National Multicultural Festival The East African Cultural Show at the 2014 National Multicultural Festival and the production of an African play performed by people of African descent The sharing of Salvador language and culture Participation in the 2014 National Multicultural Festival and the publication of a newsletter ‘Spring Festival’ Celebrating the Chinese New Year of Horse) at the 2014 National Multicultural (Year Purpose purchase of of a website, the The establishment radio program for a and CD’s headphones with gatherings for day cultural event An annual open women and youth Cultural dancing at the 2014Showcasing Sri Lankan National Multicultural Festival headphones for a radio programInternet fees, CDs and and club newsletter of Lights’ and support for aCelebration for the ‘Festival radio program performances at the 2014Costs associated with events National Multicultural Festival and other cultural Radio, internet, newspaper and magazine subscription fees maintenanceFunding for the Full Moon Festival, website and publication of a newsletter access fees for selected multicultural Station air-time programs The development of a website and for the organisation andof a multicultural night involving South Asian
Federation of Indian Association in ACT (FINACT) Federation of Chinese Association of Australian Capital Territory (FCA-ACT) Inc Federation of Chinese Community of Canberra Inc El Salvador Australia Friendship Association Inc Faith Fellowship Canberra Association Inc Diwali Mela Inc Drum Assault East African Community Association Croatian Ethnic School Dante Alighieri Society of Canberra Das Zentrum Australian-German Community Research and Development Australia Council of Polish Organisation in the ACT Inc Canberra Telugu Vaani and Vaani Canberra Telugu Samithi Inc School Inc Canberra Vietnamese Community Radio 2XX Inc Canberra Swiss Club Inc Inc Association Canberra Tamil School Canberra Tamil ‘Yes She Can’ ‘Yes Community IncCanberra Muslim (CMC Inc) LankaCanberra School of Sri Language and Dance Name of Recipient Services— Canberra Multicultural Amount funded Name of Recipient Purpose 2013–14 Fiji Australia Association of the ACT Costs associated with the Fijian cultural performance at $3,000 Inc the UN Day and other community events Greek Communication Organisation Materials and equipment for a radio program including $2,000 CD’s, music and subscription fees Gujarati Smaj of ACT Navaratri Festival celebrations (Garba and $1,500 Danadia Dance) Gyongyosbokreta Folkloric The 30th anniversary celebrations of Hungarian culture $2,500 Association Inc in the Australian community Hellenic and Cyprus Radio Equipment, software and CD’s for a radio program and $1,400 Association internet fee costs Hindi Samaj of Canberra The production of a newsletter, website and internet $2,500 costs, CD’s/DVD’s for a radio program and for broadcasting at the 2014 National Multicultural Festival Hindu Temple and Cultural Centre of Cultural performances in the 2014 National Multicultural $1,500 the ACT (Inc.) Festival and for participation in Harmony Day activities Igbo Dance Group Nigeria Participation in the 2014 National Multicultural Festival $1,500 India Australia Association of Participation in the 2014 National Multicultural Festival $3,500 Canberra and for cultural festivals such as Holi and Diwali Integrated Cultural ACT Inc Participation in the 2014 National Multicultural Festival $1,500 and the dissemination of information through a newsletter and website Italian Language School Celebrations of an end of year Italian cultural day $500 Karifi Ensemble Ghana Participation in the African showcase at the 2014 $2,000 National Multicultural Festival and for the purchase of costumes Karnataka Association of Canberra The celebration of various cultural festivals $2,000 Learning Filipino Together Celebrations for the Philippines’s Language Month $1,000 Les Petites Etoiles French Speaking The dissemination of information through various $500 Playgroup newsletters and podcasts Macedonian Community Radio ACT Internet Fees, headphones, CD’s/DVD’s and magazines $1,600 for a radio program Maltese—Australian Association of Celebrations for the feast of St Peter and St Paul and $1,500 Canberra and Queanbeyan Inc the National Day of Malta Mandarin for Fun Costs for operating material and resources, website $1,300 maintenance and broadcasting expenses Manquehue Chilean Folk-Dance Cultural performance training for the 2014 National $1,500 Group Inc Multicultural Festival Neville Bonner Primary School Holding a cultural community event to coincide with $1,500 P & C Association Inc Harmony Day on 21 March 2014 Ngarigu Currawong Clan The Indigenous showcase at the 2014 National $10,000 Multicultural Festival Niko-Niko Japanese Language The establishment of a Japanese Language library for $800 Playgroup the playgroup OriOZ Inc Showcasing a wide range of classical dance forms from $2,500 India at the 2014 National Multicultural Festival and other cultural events
322 Community Services Directorate—Annual Report 2013–14 Section E 2 323 $800 $500 $900 $500 $1,000 $1,500 $5,000 $1,000 $1,500 $1,500 $1,500 $3,000 $1,500 $2,500 $1,500 $1,500 $1,000 $1,000 $1,500 $1,500 $11,000 2013–14 Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 radio program Purchasing regional costumes from Spain for the 2014 National Multicultural Festival Internet and membership fees and the purchase of and newspapers for a radio program headphones, CD’s Participation in the 2014 National Multicultural Festival,Participation in the 2014 National Multicultural forvarious cultural events for after school activities and youth children and for cultural programs for women Organising workshops and rehearsals for a public concert Festival,Participation in the 2014 National Multicultural a radioRotuma Day celebrations and the hosting of program FestivalParticipation in the 2014 National Multicultural and a youth cultural day The production of a booklet on Scandinavians in Australian Society The showcasing of Papua New Guinea Culture at the 2014 National Multicultural Festival and costs for the Sene Radio program audio tapes and newspapers DVD’s, Purchasing CD’s, for a radio program The Organising of the African showcase at the 2014 National Multicultural Festival Purchasing cultural items and equipment for the 2014 National Multicultural Festival Purchasing cultural items and equipment for a Purpose Multicultural Festival, in the 2014 National Participation update as well aspublication and website newsletter radio program costs for a and headphones for a radio program Purchasing CD’s cultural events and for organising special cultural talent at the 2014The showcasing of Samoan National Multicultural Festival Heritage Day in May 2014 Celebration of the Philippine and the organising ofThe publication of a newsletter community social activities for the Publication of the Polish Chronicle for theThe purchase of costumes and other material NationalChinese Lion Dance in the lead up to the 2014 Multicultural Festival band The purchase of various instruments for a cultural program Celebrating Diwali and the hosting of a cultural Spanish Speaking Community Radio Inc Silver Soles Cloggers Inc Sinhala Cultural Association of Australia Inc Sol De Espana Spanish Dance Group Serbian Radio Program ‘Lets be Friends’ Inc Sierra Leone Community in Canberra and Regions (SLCC ACT) Sauiluma Samoan Cultural Group Inc Scandinavian Australian Association Ltd Sene Canberra Inc Rondanihan Rotuman Community in ACT Rajdhani Marathi Mandal (Canberra) Inc Republic of South Sudan Australian Community Association ACT Inc Organisations in the ACT Prosperous Mountain Lion Dance Radio de Sol Samba, Canberra Community Samba Band Philippine Australian Association ofPhilippine Australian Association the ACT and Monaro Region ofPhilippine-Australian Association Inc the ACT and Monaro Region Polish Chronicle—Council of Polish Association IncPakistan Cultural Association (PCA) CulturalPearl of the Pacific Samoan and Dance Group Inc Name of Recipient FriendshipPakistan Australia Amount funded Name of Recipient Purpose 2013–14 Spielwelt German Parents Association The German Lantern Walk event $1,000 Inc Sri Lanka Shamma Vihara Association Vesak Celebrations in May 2014 $1,000 of Canberra Inc St Gregorios Indian Orthodox Church Participation in the 2014 National Multicultural Festival $500 Canberra Inc St John the Baptist Russian Orthodox Participation in the 2014 National Multicultural Festival $2,500 Church School Standard Chinese School of Australia The development of the school’s website $500 South Sudanese Community St Participation in the 2014 National Multicultural Festival $1,500 Phillips and celebration of South Sudan Independence Day Support Asian Women’s Friendship The production of a multilingual community bulletin and $1,000 Association Inc the SAW’s multilingual website Taiwanese Association of Canberra, The celebration of various cultural festivals $1,000 Australia Telugu Association of Canberra The publication of a newsletter and for material and $1,000 equipment for the 2014 National Multicultural Festival Telugu Group The presentation of classical Indian dances at the 2014 $1,000 National Multicultural Festival Thai Media and Cultural Association The purchase of equipment for a radio program $500 of Canberra Inc The Association of the Aged Free Participation in the 2014 National Multicultural Festival $1,000 Vietnamese in the ACT & Surrounding and production of a newsletter Areas Inc The Australian and New Zealand Participation in the 2014 National Multicultural Festival $2,000 Maori Cultural School of Dreams Inc and UN Day The Australian Karen Organisation Participation in the 2014 National Multicultural Festival $1,500 Inc–ACT Branch and for the celebration of Karen New Year The Australian National Eisteddfod Inc Multicultural aspects for the National Eisteddfod $2,000 The Australian National University, The hire of costumes and instruments for the $500 Nepali Students Association participation in the 2014 National Multicultural Festival The Canberra Islamic School Celebration of the Holy Eid Festival $1,000 The Canberra Multicultural Artist Participation in the 2014 National Multicultural Festival $1,500 Association Inc and for the multicultural function in May 2014 The Lao Association ACT Inc Costs associated with performing in the 2014 National $1,500 Multicultural Festival and other cultural events The Multicultural Group The publication of a newsletter and for the development $1,000 of a website The Polish Playgroup ‘Krasnoludki’ The presentation of performances by the ACT Polish $1,000 Children’s Folk Dancing Group at the 2014 National Multicultural Festival The Royal Commonwealth Society of The 2014 Commonwealth Day Celebration and 2014 $1,500 the Australian Capital Territory Inc Schools Public Speaking Competition The Tongan Association of Canberra The Tongan Youth Showcase at UN Day and to $3,500 and Queanbeyan Inc participate in the 2014 National Multicultural Festival and other events
324 Community Services Directorate—Annual Report 2013–14 Section E 2 325 $500 $1,500 $1,000 $1,100 $5,000 $1,400 $2,000 $1,739 $7,400 $6,000 $6,378 $10,000 $19,600 $30,000 $20,000 $15,939 $12,090 $16,462 $18,127 $14,711 2013–14 2013–14 $279,500 Amount funded Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 Purpose instruments for the costumes and musical Purchasing Multicultural Festival2014 National Multicultural Festival in the 2014 National Participation storage devices andSubscription costs, membership, maintenance of a website Day project Organisation of the UN fees and for the purchase ofMembership and internet for a radio program headphones and CD’s National Multicultural FestivalParticipation in the 2014 festivals and celebration of cultural at theThe showcasing of Aboriginal music and culture 2014 National Multicultural Festival atInformation and promotional material for distribution the 2014 National Multicultural Festival Case track database—version 2 New purpose built Cerebral Palsy Alliance ACT Centre in Scullin-funding for car park induction package Starting Now—a new LEAD staff Purpose Steel framed outdoor play equipment Canteen equipment upgrade Educational Resources upgrade Furniture for Shaw Possibilities Disability Support Services Upgrade to an Internet Cafe Capacity and Development Program Team Playground and landscape for children in Foster Care and peripherals Purchase of AED’s Keeping it cool and stocking it up Category Three-Capital Works and Fixed Infrastructure Category Three-Capital Works Category One-Community Support and Capacity Infrastructure and Equipment Category Two-Non-fixed World Federation for Korean Inter- World Association Married Women’s Total Vietnamese Broadcasting in Canberra Vietnamese (VBC Radio) in Catholic Community Vietnamese Canberra Echoes Wiradjuri Tigers Sporting Club Bangladesh Sporting Club Tigers Radio German Language Treffounkt Program ofUnited Nations Association Australia (ACT) Name of Recipient Sound The Zambezi Community Programs Association (LEAD) Belnorth Football Club Canberra Christian Life Centre Inc (Canberra City Care) Canberra Rape Crisis Centre Cerebral Palsy Alliance (ACT) and ACT Argyle Community Housing Ltd (Ainslie Village) Asthma Foundation of ACT Inc. Barnardos Australia (Canberra) ACT Playgroups Association Inc. Ainslie School P and C Association Inc. Australia ACT Inc. Alzheimer’s Anglicare Regional Alliance trading as Anglicare NSW South, NSW West Name of Recipient • 33—Community Support and Infrastructure Grants Table Community Support and Infrastructure Grants (CSIG) Community Support and Infrastructure within the Community Sector organisations to deliver their programsThe purpose of the grant is to build capacity CSIG program has three The 2013–14 and efficiently for the benefit of members of the ACT community. effectively categories for funding: • • Name of Recipient Purpose Amount funded 2013–14 Cystic Fibrosis Association of the Sales force CRM (platform) and Supporter 360 (module) $14,400 ACT Inc. software implementation Families ACT (FACT) Inc. Room modifications $2,500 Focus ACT Inc Focus on accessibility $10,000 House With No Steps Person-centred training $20,000 Karralika Programs Incorporated Karralika Konnext—new approaches to supporting $20,000 recovery in the community Lifeline Canberra Inc. Telephone crisis support room upgrade $20,000 Northside Community Service Limited (Dis)Ability Open Access $4,147 (Majura Men’s Shed) SIDS & Kids ACT Peer Support Training Program $10,000 Sleep Apnoea Association Inc. Obstructive Sleep Apnoea (OSA) information guidebook $5,600 for ACT residents The Shepherd Centre Synthetic grass replacement and upgrading of the $7,298 Canberra Shepherd Centre outdoor area for children who are deaf or hearing impaired The Uniting Church in Australia Inverter air conditioning unit for a presentation room $2,147 NSW Synod Canberra Central Parish (Forrest Men’s Shed) Tuggeranong BMX Club Inc. Petrol blower vac $339 Tuggeranong Community Arts One printing press package $725 Association Inc. Uniting Church Gungahlin Outdoor seating and shade for Gungahlin Uniting $2,925 Church and Community Centre Vietnam Veterans and Veterans Purchase of 50 plastic outdoor chairs, 10 moulded $1,419 Federation ACT Incorporated plastic tables and 6 visitor chairs Warehouse Circus Inc. Warehouse Circus Kaleen office expansion $5,907 Total $295,853
ACT Aboriginal and Torres Strait Islander Grants Leadership Grants—To encourage and support ACT Aboriginal and Torres Strait Islander people to develop the knowledge and skills to be better equipped to lead and engage on behalf of their communities and organisations. Cultural Grants—To encourage and support ACT based community organisation to apply for financial support, in the form of a once-only grant to assist in a program or event that will promote wider understanding of the cultures of Aboriginal and Torres Strait Islander people living in the ACT community. Table 34—ACT Aboriginal and Torres Strait Islander Grants
Amount funded Name of Recipient Purpose 2013–14
Anglicare Regional Alliance trading as Performance by Mr Duncan Smith to promote Aboriginal $5,000 Anglicare Canberra and Goulburn and Torres Strait Islanders culture in Anglicare’s early childcare centres—Cultural Grant
Belconnen Arts Centre Inc. Interconnections Program—Cultural Grant $5,000
Burrinjuck Aboriginal Corporation Art, Culture and Music Festival—Cultural Grant $5,000
Burrinjuck Aboriginal Corporation Youth Leadership Cultural Camp—Leadership Grant $9,504
326 Community Services Directorate—Annual Report 2013–14 Section E 2 327 $3,000 $7,751 $6,930 $9,800 $5,000 $5,000 $5,000 $2,000 $5,000 $2,660 $5,000 $3,500 $3,500 $3,500 $5,000 $3,000 $5,000 $10,000 $10,000 2013–14 $125,145 Amount funded
Service Funding Agreements, Community Grants and Sponsorships E.2 Islander writers—Scholarship Grant The Journal—Leadership Grant Three one day workshops—Leadership Grant Grant Indigenous Facilitator Training—Leadership Grant Day Leadership Workshop—Leadership Two Store to promote Ngunawal Cultural Heritage—Cultural Grant Core Circle—Leadership Grant Family Reconciliation Day Picnic at Namadgi National Park Purpose Showcase—Cultural Grant Indigenous Management Certificate III— Conservation and Land Scholarship Grant Fitness—Scholarship Grant Certificate III & IV in Diverse Groups— Certificate IV Mentoring Leadership Grant Grant The Survival Tree—Scholarship Grant Leadership Tree—Leadership Management Practice— Certificate IV Project Scholarship Grant Certificate IV Project Management Practice— Scholarship Grant Certificate IV Project Management Practice— Scholarship Grant Bridge The Gap—Cultural Grant Legal Services Expo—Cultural Grant Strait Master class for up to 12 Aboriginal and Torres
Whispers Softball Aboriginal & Torres Whispers Softball Aboriginal & Torres Strait Islander Corporation Total Thunderstone Cultural & Land Management Services Aboriginal Corporation Tjanara Goreng Goreng (Foundation of Indigenous Recovery & Development) Relationships Australia Canberra & Region Secretariat Australia Pty Ltd Christian Women’s The Young Association of Canberra Legal Aid Commission ACT Reed-Gilbert, Kerry Reed-Gilbert, Kerry Habitat Personnel Pty Ltd on behalf of Robert Firebrace Habitat Personnel Pty Ltd on behalf Williams of Tina Inanna Incorporated Habitat Personnel Pty Ltd Habitat Personnel Pty Ltd Habitat Personnel Pty Ltd on behalfHabitat Personnel Pty of Melissa Boney Aboriginal Corporation Darren Chong East, Andrew East, Andrew Name of Recipient District NAIDOCCanberra & ACT Senior Grants and Sponsorship Program The Seniors Participation Grants and Sponsorship Program provides funding towards activities and events which promote positive ageing in the ACT, supporting older Canberrans to maintain their wellbeing and to remain active and connected in their community. Table 35—ACT Senior Grants and Sponsorship Program
Amount funded Name of Recipient Purpose 2013–14
A Gender Agenda Experience of ageing in the sex and gender diverse $7,500 community
ACT Chinese Australian Association Chinese senior East meets West balancing art $2,500 Inc
Arts Sound Inc Training for seniors to become volunteers including silver $8,000 memories volunteers
Australian Nutrition’s Foundation— ‘Project Dinner Time’—simple east of senior $7,000 Nutrition Australia ACT
Belconnen Arts Centre Inc ‘Snappy Seniors’ photography for seniors $4,980
Canberra Chordsmen Senior Harmony $2,000
Capital Woodland and Wetlands ‘Get to know your Wetlands’ $4,000 Conservation Trust
Council of the Ageing (ACT) Transport, information and training to reduce social $12,000 isolation among older Canberrans
Embroiderer’s Guild ACT Inc Training and associate information handouts to support $5,100 redevelopment of the guilds website and implement key finding of digital survey of members
Greening Australia Capital Region ‘Grass Roots Health and Well-Being for Seniors in the $6,000 ACT’
Pakistan Australia Friendship Senior community healthy and information wealthy $6,500 Association project
Royal Life Saving Australia—ACT Set for adventure—aquatic skills $9,400 Branch Inc
Support Asian Women’s Friendship ‘Senior to Senior’ call connection and building $9,420 Association Inc friendships
The Brite Note Brite Note performance $3,000
Woden Seniors Inc Train the trainer in Tai Chi $3,500
Young at Heart Stay on your feet exercise classes $1,600
Total $92,500
The 2013 ACT Women Grants Program The 2013 ACT Women Grants Program has three categories: • Capacity Building Projects: which strengthen the capacity and effectiveness of community organisation to advance the objective and priorities of the ACT Women’s Plan. • Special Projects: which advance the objective and priorities of the ACT Women’s Plan by contributing to public policy, service development, or gendered research • Audrey Fagan Violence Prevention Project: which progress one or more of the objectives outlined in the ACT Prevention of Violence against Women and Children Strategy 2011–17
328 Community Services Directorate—Annual Report 2013–14 Section E 2 329 $9,940 $3,100 $5,000 $5,000 $25,000 $11,770 $25,000 $25,000 2013–14 $109,810 Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 Technology Safety Training—Increasing safety for safety Safety Training—Increasing Technology increasewomen experiencing violence: The project will and girls safety and health of women the privacy, by violence experiencing all forms of gender-based in thetraining service providers and other professionals ACT on technology safety issues. domestic violence support in the Transforming ACT—Improving accessibility for same-sex-attracted, clients—This intersex and gender diverse transgender, project will bring together ACT domestic violence same- service providers, organisations that work with intersex, and gender diverse sex attracted, transgender, communities, individuals from those communities who have experienced domestic violence, and other stakeholders, with the aim of improving the accessibility of domestic violence services for these groups. Gender and the safe use of public spaces in the ACT—Interactive digital mapping project: This project Safety will extend and complement the Women’s Assessment project that was funded through the Audrey Fagan Community Grants Program over 2013–14 by creating a digital landscape which will allow Canberrans to map out the routes that they take across the City. Purpose project will Officials Academy—This Female Sports program over a weekend thatprovide an academy type female officials and attendee’s will both enhance the and also provide networking andknowledge and abilities mentoring opportunities. Mon Mothers and Children helping Mon Women Program—The Wonders Care & Share Working economic independence ofproject will enhance the in Canberra by assisting themdisadvantaged women workforce and become moreto enter or re-enter the competitive in the job market. Menopause for women with intellectual disability information and education resource. togetherAround the Melting Pot—The project will bring cultural backgrounds women and girls from different to cook; share recipes, stories, cultural information, in otherprovide support to each other and to participate activities. Total Women’s Centre for Health Matters Women’s Women’s Centre for Health Matters Women’s WESNET (Women’s Services WESNET (Women’s Network) Inc Sexual Health and Family Planning ACT Inc Southside Community Services Inc Australian-Mon Association of theAustralian-Mon Association ACT Inc Ltd Communities@Work ACT Basketball Inc ACT Basketball Name of Recipient Table 36—The 2013–2014 ACT Women Grants Program Grants ACT Women 2013–2014 36—The Table The Domestic Violence Support Group Program The Domestic Violence Support Group Program will enhance the wellbeing of women who have experienced domestic violence by supporting their capacity to rebuild self-efficacy and safe social worlds. In recognition of the diverse access needs of Canberran women affected by domestic violence and the different stages they are at in their recovery three groups will be offered to provide a range of supports during the ACT school terms between July and December 2014. Table 37—The Domestic Violence Support Group Program
Amount funded Name of Recipient Purpose 2013–14
Domestic Violence Crisis Centre Inc Enhancing the wellbeing of women who have $28,618 experienced domestic violence by supporting their capacity to rebuild self-efficacy and safe social worlds.
Total $28,618
Output 3.1—Community Relations—Sponsorships
Table 38—Output 3.1—Community Relations—Sponsorships
Amount funded Name of Recipient Purpose 2013–14
A Gender Agenda Inc Attend conference $8,000
Charles Sturt University Centre for Ageing and Pastoral Studies National $3,300 Conference 2014
Council of the Ageing (ACT) Coordination of ACT Seniors Week $40,000
Northside Community Service Inc ‘Prime Connections’ $7,500
Rotary Club of Canberra Inc Transportation of foodbank goods from NSW to the ACT $78,583
The Trustee for Lewis Unit Trust Sponsorship of Canberra Retirement & Lifestyle Expo $31,350 trading as Exhibition and Marketing Services (Australia) Pty Limited
Total $168,733
Output 3.2—Arts Engagement—Community Grants
Table 39—Output 3.2—Arts Engagement—Community Grants
Amount funded Name of Recipient Purpose 2013–14 ACT Disability, Aged and Carer To produce digital stories by people with a disability $19,848 Advocacy Service ACT Writers Centre Inc Key Arts Organisation Funding—Literature programs $135,375 and services Antonia, Aitken Artist in Schools—Visual Arts project at Evatt $20,000 Primary School Art Monthly Australia Ltd Project Funding—To assist with costs of publishing the $10,000 work of ACT-based arts writers/critics and artists Arts Law Centre Inc Special Initiatives Funding—Provide arts law advice $10,000 Art Sound FM Inc Key Arts Organisation Funding—Broadcasting, $32,750 recording and editing services
330 Community Services Directorate—Annual Report 2013–14 Section E 2 331 $8,490 $7,518 $2,000 $45,000 $10,000 $34,452 $33,146 $22,000 $44,000 $16,720 $67,000 $20,000 $39,500 $12,000 $40,000 $50,881 $10,000 $16,500 2013–14 $663,000 $237,950 $315,000 $175,125 $123,200 $1,406,500 Amount funded
Service Funding Agreements, Community Grants and Sponsorships E.2 new dances with Canberra Dance Theatre Growing Old Disgracefully and Canberra Dance Teens Arts Organisation Funding—Glassmaking programs and to manage the Canberra Glassworks Program Funding—Stage the International Film Festival and professional development activities for filmmakers Key Arts Organisation Funding—Community CulturalKey Arts Organisation Funding—Community Inclusion Program and Officer programsArts Organisation Funding—Community arts and to manage the Belconnen Arts Centre Sex Lives of Book of the Year—The Australians—A History assist with costs of staging a Project Funding—To musical theatre production assist with costs of workshopping Project Funding—To and recording new compositions of contemporary funk- based brass music ANU Community Outreach Program—Hire Llewellyn Hall ‘Come and assist with costs of the Project Funding—To Sing’ program Program Funding—Performance bands and development programs Arts And Crafts Strategy Funding—Deliver Visual contemporary visual art exhibitions and programs art programs Key Arts Organisation Funding—Visual and exhibitions assist with costs of producing Project Funding—To Purpose recording andProgram Funding—Broadcasting, editing services costs of Asialink Arts assist with Project Funding—To Residencies for ACT artists with costs of staging a assist Project Funding—To Street Theatre theatre production at The Funding—Dance program andKey Arts Organisation services with costs of ACT writers assist Project Funding—To creating new literary work studios, Gallery and exhibitions Program Funding—Artist Hall ANU Community Outreach Program—Hire Llewellyn Prize ANU Community Outreach Program—Poetry a range ofANU Community Outreach Program—Deliver music and visual art community access programs assist with costs of developing and Project Funding—To presenting a dance performance in London Out of Round—Freight work to an exhibition Canberra International Film Festival Inc Canberra Contemporary Art Space Inc Canberra Dance Theatre Canberra Glassworks Ltd Canberra City Band Inc Canberra Contemporary Art Space Inc Brass Knuckle Brass Band Canberra Choral Society Inc Canberra Choral Society Bongiorno, Francis Dr Karen Bradley, Batchelor, James Batchelor, Emma Beer, Belconnen Art Centre Inc Belconnen Art Centre Inc Australian National Eisteddfod Society Inc Australian National University Australian National University Ausdance ACT Inc Inc Australian Book Review Artists Inc Australian National Capital Asialink, University of Melbourne Asialink, University Atfield, David Name of Recipient Inc Art Sound FM Amount funded Name of Recipient Purpose 2013–14 Canberra Potters Society Inc Artist in Residence—To assist with the costs of a 2014 $10,000 artist-in-residence program. Canberra Potters Society Inc Key Arts—Ceramic programs and exhibitions and $69,250 management of the Watson Arts Centre Canberra Symphony Orchestra Inc ANU Community Outreach Program—Hire Llewellyn Hall $150,000 Canberra Symphony Orchestra Inc Key Arts—For a range of orchestral concerts $307,925 Canberra Youth Music Inc ANU Community Outreach Program—Hire Llewellyn Hall $17,683 Canberra Youth Music Inc Key Arts Organisation Funding—Youth Music Programs $135,000 Canberra Youth Theatre Company Inc Key Arts Organisation Funding—Youth Theatre $225,973 programs and Workshops CanberraZine Emporium Project Funding—To assist with costs of managing a $3,999 vending machine for ‘Zines’ Clay, J.T. Project Funding—To assist with costs of editing a $7,775 time-travel novel Coats, Elizabeth Out of Round—To assist with accommodation for Artist $2,000 Workshop at Winsor & Newton headquarters, London. Craft ACT Inc Artist in Residence—To host an international and $10,000 national artist to undertake a residence each in partnership with Namadgi National Park and Australian National Botanic Gardens. Craft ACT Inc Visual Arts And Crafts Strategy Funding—Deliver craft $44,000 and design exhibitions and programs Craft ACT Inc Key Arts Organisation Funding—Visual art programs $190,100 and exhibitions Creative Partnerships Australia—ACT Special Initiatives Funding—Provide business and arts $10,400 Office partnership and advice Day, Michelle Project Funding—To assist with costs of creating a new $2,922 body of sculptural work Del Castillo, Mariana Project Funding—To assist with costs of neon signs as $6,578 part of an exhibition Delves, Maxine Project Funding—To assist with costs of creative $8,760 development of a physical theatre/circus performance Gardner, Jorian Special Initiatives Funding—Provide Fringe Festival $20,000 Gold, Irma Out of Round—To assist with costs of attending $505 a course Gorman House Arts Centre Inc Key Arts Organisation Funding—Management of the $101,450 Ainsile Arts Centre and Gorman House Arts Centre Greenaway, Sally Project Funding—To assist with costs of a CD of $5,623 classical compositions Groundrush Six Project Funding—To assist with costs of an exhibition $23,000 and catalogue from a residency at the Tanami Gold Mine Hagerty, Catherine and Silberman, Project Funding—To assist with costs a theatre $25,000 Heidi production about the lives of women in Australia during World War Hammer, Chris Project Funding—To assist with costs of researching $6,168 and developing a novel set in Canberra
332 Community Services Directorate—Annual Report 2013–14 Section E 2 333 $3,725 $6,435 $9,720 $1,000 $9,700 $1,000 $7,700 $39,900 $30,500 $25,638 $10,000 $18,279 $34,000 $14,358 $93,500 $11,267 $21,598 $20,000 $10,877 $70,000 2013–14 $248,504 $131,250 Amount funded
Service Funding Agreements, Community Grants and Sponsorships E.2 performing artists at the National Folk Festival assist with costs of presenting Project Funding—To poetry readings at the Gods Cafe creating a assist with the costs of Project Funding—To new body of work for a solo exhibition at the Belconnen Arts Centre Project Funding—To assist with costs of the creative Project Funding—To development of a new dance theatre work assist with the costs of drawing a Project Funding—To non-fiction comic book Arts And Crafts Strategy Funding—Deliver print Visual media exhibitions and programs art programs Key Arts Organisation Funding—Visual and exhibitions Out of Round—Present work in showcase performances Summit in Dance Alliance Global during the World France fees for assist with costs of artists Project Funding—To community-focused, multi-arts festival ‘Art not Apart’ Community support their annual Artist in Residence—To artist working residency for an international Art Worker across artforms to work with Culturally and Linguistically Diverse women. Key Arts Organisation Funding—Music programs for all abilities ANU Community Outreach Program—Hire Llewellyn Hall ACT assist with costs of presenting Project Funding—To Purpose costs of recording an assist with Project Funding—To jazz compositionsalbum of original productions for Funding—Theatre Key Arts Organisation young audiences with the costs of a new body assist Project Funding—To and odourof artwork involving scent with costs of research and assist Project Funding—To sound installationdevelopment of an interactive with costs of a choreographic assist Project Funding—To for professionaldevelopment and performance dance artists Artist in Schools—Digital Arts project at Majura Primary School assist with costs of developing and Project Funding—To exhibiting new sculptural work Program Funding—Studio, galleries and exhibitions assist with the costs of a non- Out of Round—To assessed short course in creative writing assist with costs of developing a Project Funding—To family memoir manuscript Parker, Jemima Parker, Musica Viva Inc Musica Viva National Folk Festival Page, Geoff Multicultural Women’s Advocacy Multicultural Women’s Music For Everyone Inc Mirramu Dance Company Molonglo Group Cultural Fund McMillen, Stuart Megalo Access Arts Inc Megalo Access Arts Inc Mason, Sarah Cadi McCarthy, Lorrimer, Dan Lorrimer, M16 Inc Malbon, Eleanor Lallemand, Blaide & Norris, Michael Lallemand, Blaide & Norris, Larsson, Adelina Llewellyn, Kate Jigsaw Theatre Company Inc Jigsaw Theatre Kochel, Jay Name of Recipient Jerjen, Rafael Amount funded Name of Recipient Purpose 2013–14 Patrick, Tanya Project Funding—To assist with costs of research and $13,420 writing a non-fiction children’s book Petocz, Catherine Project Funding—To assist with costs of producing and $35,000 presenting a theatre production Photo Access Inc Visual Arts And Crafts Strategy Funding—Deliver photo $20,500 media exhibitions and programs Photo Access Inc Key Arts Organisation Funding—Management of $153,500 the Manuka Arts Centre and visual art programs and exhibitions Porter, Phoebe Project Funding—To assist with costs of creating $9,950 contemporary jewellery for exhibition Pro Musica Inc ANU Community Outreach Program—Hire Llewellyn Hall $5,134 Pro Musica Inc Program Funding—Stage the International music festival $75,000 QL2 Centre for Youth Dance Inc Key Arts Organisation Funding—Youth dance programs $297,000 and services Rae, Kirstie Out of Round—Attend a Glass Artists Symposium in $1,500 Scotland Rae, Kirstie Artist in Schools—Visual Arts project at Chisholm $20,000 Primary School Rose, George Artist in Schools—Visual Arts Project at Bimberri Youth $14,000 Justice Centre ScreenACT Special Initiatives Funding—Provide film/screen $199,925 projects, programs and services Sharrock, Jim Project Funding—To assist with costs of developing a $4,500 music production for schools SoundOut Project Funding—To assist with the costs of staging $30,817 the SoundOut improvisational and experimental music festival Strathnairn Arts Association Inc Program Funding—Gallery, studios, exhibitions and $100,000 workshops and managing the Strathnairn Arts Centre Stubbs, Ben Project Funding—To assist with costs of researching a $10,000 travel book Super Best Friends Project Funding—To assist with the costs of producing a $9,817 full length debut rock recording Tait, Melanie Project Funding—To assist with costs of completing and $11,800 editing a book of fiction The Griffyn Ensemble Project Funding—To assist with costs of developing $16,800 musical performances The Llewellyn Choir Inc ANU Community Outreach Program—Hire Llewellyn Hall $7,178 The Stagemaster Inc Artist in Residence—To provide a residency fostering $10,000 personal vision and experimentation for an established interstate/overseas director/performance-maker to work on a collaborative project. The Stagemaster Inc Key Arts Organisation Funding—Performing arts $753,965 programs and management of The Street Theatre Thiedeman, Teffany Artist in Schools—Visual Arts project at Farrer Primary $20,000 School
334 Community Services Directorate—Annual Report 2013–14 Section E 2 335 $500 $1,458 $4,500 $1,500 $2,400 $1,500 $1,500 $1,500 $20,655 $71,550 $13,646 $60,000 2013–14 2013–14 $573,625 $8,390,299 Amount funded Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 To engage Lesbian, Gay, Bisexual, transgender, intersex Bisexual, transgender, engage Lesbian, Gay, To and queer/ questioning (LGBTIQ) young people into social activities, promote community engagement and increase access into the Diversity ACT Community Service Hub Purpose provide opportunities for children and young people To and their carers to with a care experience, in the ACT, attend the national conference for all BMXThe aim of this project is to provide enjoyment Canberrariders and bring together like minded youth of for networking to meet and ride with new riders Three high school in the Gungahlin area (Gold Creek High School) High, Amaroo High School and Lyneham aims to strengthen and promote student well-being Aims to improve the students’ skills in teamwork, craft and programming leadership, creativity, The aim of this project is to promote the art of young people and for young artists to have opportunities to exhibit their work The project focuses on educating young people about health eating and cooking photography engage the students at CCCares to use To as a communication and record keeping tool Purpose costs of a solo assist with Project Funding—To Hall Gallery ANU steel sculptures at Drill exhibition of arts Funding—Community Key Arts Organisation including the Communityprograms and exhibitions and management of theCultural Inclusion Program Arts Centre Tuggeranong Physical Funding—Youth Key Arts Organisation Theatre Programs with costs of writing, assist Project Funding—To a novel researching and editing Are Here festival the You Program Funding—Stage in Canberra CCCares Documentary Canberra College Diversity ACT Project Bungee—Art Exhibition and Workshops Canberra Institute of Technology Garden Bruce Vege Be Happy, Be Active, Be You Be Happy, Brainstorm: Home School Youth ACT CREATE Conference ACT CREATE Backbone BMX JAM and Competition Name of Recipient Total Westwood, Kim Westwood, Inc are Here Canberra You Tuggeranong Community Arts Tuggeranong Association Inc Inc Circus Warehouse Name of Recipient Kensuke Todo, Youth InterACT Grants provides funding for young people to organise projects, events, activities and/or programs that InterACT Grants provides funding for young people to organise projects, events, Youth benefit other young people in the community. InterACT Grants 40—2013–14 Youth Table Output 4.1—Youth Services—Community Grants Output 4.1—Youth InterACT Grants 2013–14 Youth Amount funded Name of Recipient Purpose 2013–14
Hawker College Creative writer’s The aim of this project is to build skills and confidence $1,090 anthology in students, affirm their creative work and broaden their audience
Kids teaching Kids To engage, connect and empower students through $1,500 student led environmental education
Messengers Centenary Lakeside To produce a professional colour catalogue, tracing the $567 Installation Catalogue journey from inception to completion.
PAL-Ups mentoring To connect participants with the wider community $1,500 through activities and local community, encourage the development of independence
Poncho Circus Introduce young people to contemporary circus and to $1,500 participate in the free drop-in workshop
Rascals Film showcase The aim of this project is to discover new young $512 Australian talent and showcase it in a non-competitive friendly environment
St Vincent de Paul St Nicks Teen Monthly coffee catch up and through this improve the $500 Camp educational and employment outcomes for Young Carers by reconnecting them with others in similar situations
The Woden School Provide young people with disabilities the opportunity $1,500 to access and be involved in age appropriate musical entertainment
Tuggeranong Writers’ Workshop Three high schools in the Tuggeranong area (Calwell $2,400 High School, Chisholm High School and Namadgi School) will assist students to create professional relationships with other young published authors
You are U Day–South Weston High Four high schools in the South Western area (Telopea $3,500 School Network High School, Melrose High School, Alfred Deakin and Stromlo High School) aim is promote individuality
Youth in Action–Messages of Hope To raise awareness of the issue of youth suicide and $910 suicidal ideation in a manner which allows people to think positively about how they can help alleviate the burden of suicide
Total $30,337
Output 4.1—Youth Services —Community Grants (Other) Table 41—Output 4.1—Youth Services—Community Grants (Other)
Amount funded Name of Recipient Purpose 2013–14
Australian Catholic University Developing a Person Centred Approach Workshop $4,000
Australian Catholic University Understanding the Art of Effective Supervision Program $10,000
Total $14,000
336 Community Services Directorate—Annual Report 2013–14 Section E 2 337 $3,000 $3,000 $9,006 $12,783 $28,878 $36,601 $23,940 2013–14 2013–14 2013–14 $321,772 $358,000 $790,980 $102,750 $102,750 Amount funded Amount funded Amount funded Service Funding Agreements, Community Grants and Sponsorships E.2 Purpose Family and individual support Office relocation Contribution to Soup kitchen running costs Christmas Housing Program Domestic Violence Contribution towards food for life program Housing and mental health support Sector Development Purpose to individuals who have beenProvide support services including indigenous in the care of the Director-General, generation members of the stolen Purpose Institute of Child Protection Studies 6205 0343
Fax: 6207 9031 6205 0888 www.communityservices.act.gov.au Service Joint Pathways Total Dabrowski, Stanislawa Christmas Domestic Violence Program Hare Krishna Housing & Accommodation Support A Place to call Home, Transitional A Place to call Home, Transitional Housing Program, Head Lease Program Incorporated Beryl Womens Name of Recipient Name of Recipient Australian Catholic University Total Total Total Name of Recipient NetworkCare Leavers of Australia (CLAN) Further Information may be obtained from Service Strategy and Community Building Executive Director, Phone: TTY: Website: Output 1.1—Social Housing Services—Community Grants Output 1.1—Social Housing 44—Social Housing Services—Community Grants Table Output 4.2—Care and Protection—Sponsorships Output 4.2—Care 43—Care and Protection—Sponsorships Table Output 4.2—Care and Protection—Community Grants and Protection—Community 4.2—Care Output Grants and Protection—Community 42—Care Table
Section F Strategic Objectives and Indicators Community Services Directorate
Section F 1 341 9% 4% Variance Variance Community Services Directorate—Strategic Indicators F.1 F.1
4,787 4,673 2013–14 2013–14 Actual Result Actual Result s Office.
4,410 4,500 2013–14 2013–14 severe disabilities. Original Target Original Target The result above target is due to the increased number of clients seen for brief intervention services including drop-insThe result above target is due to the increased number of clients seen for brief intervention and Therapy Assistant Program assessment in schools Strategic Indicator 2: Number of Clients Accessing Services Result The Directorate aims to improve developmental outcomes by providing therapy services for children with delays inThe Directorate aims to improve developmental with disabilities (i.e. from birth todevelopment from birth to age eight, and for children, young people and adults and other65 years), including counselling and support, and assistance with physical, intellectual, communication functional disabilities. of services to improveGrowth in the number of clients accessing therapy services is an indicator of the availability outcomes for people with physical, intellectual, communication and other functional difficulties. Strategic Objective 2 Adults with Physical, People and Outcomes for Children, Young Provide Services to Improve Developmental Difficulties Intellectual, Communication and Other Functional Result report for Disability Support (AIHW) Institute of Health and Welfare This represents the results from the Australian Services released on 4 July 2014. moderate to services sector has that increased funding in the disability of the effect Growth in service user numbers is an indicator with a profound or severe core activity limitation in the ACT community. on reaching the target population of people Accessed Users by Service Type Strategic Indicator 1: Number of Service Strategic Objective 1 Strategic Objective Control their Families and Carers to Maximise the Capacity of People with Disabilities, Provide Services to Strengthen over their Lives the nongovernment service providers to meet disability services through government and The Directorate provides community support, respite care and wellbeing needs of people withaccommodation support, community access, Community Services Directorate— Services Community Indicators Strategic are not Guidelines 2008, the strategic indicators (Statement of Performance Scrutiny) Under the Financial Management Auditor–General’ examined by the ACT F.1 Strategic Objective 3
Improve Outcomes for Children and Families Through the Provision of Coordinated Locally Based Services
The Directorate aims to improve outcomes for children and families through the Child and Family Centres Program. The Child and Family Centres Program has been developed on an evidence based best practice model and offers a one-stop shop for services and programs for children and families. Services and programs are delivered in partnerships with other ACT Government agencies and local community based organisations. The number of families accessing the centres indicates the number of families supported in the ACT by a range of early intervention and prevention services and also indicates community awareness of the centres.
Strategic Indicator 3: Number of Families Accessing Services
Original Target Actual Result Variance 2013–14 2013–14
1,920 1,863 (3%)
Strategic Objective 4
Provision of Services and Interventions that Reduce the Risk of ReSubstantiated Reports of Abuse
The Directorate provides care and protection services for children and young people. A reduced resubstantiation rate is an indication that appropriate assessment, evaluation of risk and action have been taken to minimise opportunities for abuse or neglect or the risk of abuse and neglect to reoccur. Repeated occurrences of maltreatment, as indicated by resubstantiation, are also an indicator of cumulative harm which can have a damaging impact on children and young people. It is a national indicator for child protection services.
Strategic Indicator 4: Re–substantiation Rates
Original Target Actual Result Variance 2013–14 2013–14 % %
Re–substantiation Rate—Within 3 Months 15 17 13%
Re–substantiation Rate—Within 12 Months 28 28 –
Result 1. This indicator is based on a measure reported nationally in the Report on Government Services. Small number changes in the ACT impact on increase and decrease of percentage. This figure fluctuates regularly and continues to be monitored carefully.
Strategic Objective 5
Improve the Outcomes for People in the Community by Providing a Range of Support and Services
The Directorate provides funding to community organisations to deliver community development activities, counselling, referral services and emergency relief. The community organisations work in partnership with the ACT Government to build stronger communities and enhance resilience, strengthen capacity and facilitate participation of individuals and the broader community.
Strategic Indicator 5: Value of Community Services Support Program
Original Target Actual Result Variance 2013–14 2013–14 $’000 $’000
7,791 7,757 (<1%)
342 Community Services Directorate—Annual Report 2013–14 Section F 1 343 29% (23%) 74% 24% 55% Variance Variance % 56 26.4 2013–14 Actual Result 261 112 373 2013–14 Actual Result Community Services Directorate—Strategic Indicators % 43.5 34.5 F.1 F.1 2013–14 Original Target 90 150 240 2013–14 Original Target young offenders. Although there is a decrease in young people receiving imprisonments, there is a corresponding increase inAlthough there is a decrease in young people receiving imprisonments, there is a corresponding The lower percentage of young people on community-based orders that are recidivists may be attributed to a focusThe lower percentage of young people on community-based orders that are recidivists may in the ACT on active case management, targeted intervention and prevention programs and greater emphasis onin the ACT on active case management, targeted intervention and prevention programs diverting young people from the youth justice system. recidivism. This group represent high risk Recidivism of Sentenced Young People in Custody Recidivism of Sentenced Young Based Orders People on Community Recidivism of Young Result 1. assisting young people to exit the youth justice system. assisting young people to exit the youth justice People for Young Strategic Indicator 7: Recidivism Rates Provision of Services that Improve Outcomes for Young People Involved with the Justice System People Involved with the Justice for Young Provision of Services that Improve Outcomes providing support services to young people at risk and support andThe Directorate aims to improve outcomes by supervision of young offenders. people to the youth justice system, after receiving a final Court Order, Recidivism rates measure the return of young people, in particular whether interventions have been successful inand are an indicator of outcomes for young Total Result Festival has grown for both Multicultural and Community Groups. 1. Participation at the annual National Multicultural Strategic Objective 7 Multicultural Groups Community Groups The Directorate promotes participation in community life by those from culturally and linguistically diverse backgrounds and linguistically diverse by those from culturally in community life promotes participation The Directorate National Multicultural Festival.by hosting the annual the Festival each year is an indicator of groups participating in the National Multicultural The number of community the ACT. groups participate in community life in extent to which community Annual National Multicultural Festival Number of Groups participating in the Strategic Indicator 6: Strategic Objective 6 Strategic Objective and Those From Culturally by Canberrans, Including in Community Life Increase Participation Promote and Diverse Backgrounds Linguistically 2. Strategic Objective 8
Improve Stability of Children in Care through Case Management and Appropriate Services and Programs
The Directorate provides care and protection services for children and young people, promotes their safety within the family unit and, where a child is at risk and cannot remain within the family home, supports the child in out of home care. Uninterrupted placements signal appropriately targeted intervention, stability and continuity of care and maximises opportunities to achieve positive outcomes for vulnerable children and young people.
Strategic Indicator 8: Proportion of children exiting care having experienced no more than two placements in care
Original Target Actual Result Variance 2013–14 2013–14
70% 75% 7%
Result This indicator looks at the total number of placements experienced by a child or young person in a period of continuous care. The result above target indicates greater stability experienced by children and young people for a period of continuous care.
Strategic Objective 9
Promote an Anti-violence Culture in the ACT to Ensure that Women Feel Safe
The Directorate works to enhance the status of women and girls in the ACT and to create a community where they are safe, healthy, equally represented, and valued for their contribution to society. This is achieved through the implementation of the ACT Women’s Plan and the Prevention of Violence against Women and Children Strategy. This is also achieved through targeted women’s programs such as grant and leadership programs for women and girls, International Women’s Day and Violence Prevention Awards, and the application of women’s safety assessments to ACT funded events and environment design in urban planning. Sex-disaggregated data from the annual national survey of community satisfaction with policing, measures women’s perception of safety in public places during the day and at night.
Strategic Indicator 9: The Proportion of ACT Women Who Feel Safe by Themselves in Public Places During the Day and at Night
Original Target Actual Result Variance 2013–14 2013–14 % %
Day 90 90.7 1%
Night 35 27.6 (21%)
Result Data for 2013–14 taken from the annual National Survey of Community Satisfaction with Policing contains results relating to the number of women who feel safe by themselves in a public place during the night/day under two categories: a. Walking or jogging in their neighbourhood during the night/day b. Travelling on public transport during the night/day There are no definite explanations that can be provided for the variance in women’s perception or attitudes to feeling safe when by themselves at night. A possible reason may be an increased awareness of violence against women through the media both locally and nationally.
Further Information may be obtained from Executive Director, Service Strategy and Community Building Phone: 6207 9031 Fax: 6205 0343 TTY: 6205 0888 Website: www.communityservices.act.gov.au
344 Community Services Directorate—Annual Report 2013–14 Section F 2 345 % % 1% (9%) Variance Variance , the strategic indicators are not, the strategic indicators 82% 99% 2013–14 2013–14 Actual Result Actual Result Housing ACT—Strategic Objectives and Indicators F.2 F.2 90% 98% 2013–14 2013–14 Original Target Original Target Original Target Original Target inclusive communities. s Office. Financial Management (Statement of Performance Scrutiny) Guidelines 2008 Percentage of Tenants streamlined access to housing, homelessness and support services, provides transitional housing as a crisis responsestreamlined access to housing, homelessness and support services, provides transitional the opportunity toas well as providing housing to enable homeless people or people at risk of becoming homeless, secure housing that best suits their needs. Strategic Indicator 2: Providing tenants with the opportunity to be part of the community in the community (resultDescription: Percentage of tenants indicating that public housing assists them to participate derived from the local and national social housing surveys). Access to Safe, Affordable and Sustainable Housing that Contributes to Social and Economic Participation and Sustainable Housing that Contributes to Social and Economic Access to Safe, Affordable in their potential. Working Housing ACT aims to assist tenants to participate more fully in the community and achieve people to build foundationpartnership with specialist homelessness service providers, Housing ACT enables vulnerable families to secure appropriatelife-skills and improve social inclusion, with the aim of assisting homeless and vulnerable Housing ACT has In particular, long-term accommodation and support that will enable them to sustain their tenancy. Needs may include homelessness, having mental health and substance misuse issues, serious medical conditionsNeeds may include homelessness, having mental networks are at risk of breaking down and women, with or without children, where the natural support or a disability, escaping domestic violence. Strategic Objective 2 Priority Allocations Result with the aim allocations to those in greatest need in the Territory Housing ACT continues to target public housing housing that enables tenants to better participate in the communityof providing safe, secure and stable long term and employment. This will assist to reduce their social isolation andand take up opportunities for education, training and disadvantage and build stronger more resilient Strategic Indicator 1: Of all new households that were Allocated within Three Months, the Proportion thatStrategic Indicator 1: Of all new households was in the Greatest Need. within 90 days that were in the greatest need. Description: Percentage of allocations housed Strategic Objective 1 Strategic Objective People Most in Need Appropriately Housing assistance This housing in need in the community. to target housing assistance to those most Housing ACT continues community. more inclusive and cohesive healthy, and disadvantage and build a safer, helps reduce social isolation Housing ACT—Strategic Objectives ACT—Strategic Housing and Indicators Under the Auditor–General’ examined by the ACT F.2 Strategic Objective 2
Result The Strategic Indicator provides for increasing levels of participation by tenants in line with the strategic theme of the Directorate. The 2013–14 results are derived from the National Social Housing Survey undertaken by the Australian Institute of Health and Welfare for inclusion in the Report on Government Services, which is undertaken on a biennial basis. A survey undertaken independently by Housing ACT is used to derive the results in the alternative years. The tenant satisfaction survey specifically includes a list of questions about how living in public housing provides tenants with the opportunity to be part of the community. The results for the year are below target, but higher than 2012–13 (70%). The variation in results arises from the changing format of the survey. The target is based upon the 2012–13 survey format, where tenants were presented with a range of possible benefits and selected those that were relevant to them. Under this format, over 90% of tenants who responded to the survey indicated that they believed living in public housing provided them with a benefit. The format was revised in 2013–14 with tenants required to consider and respond either in the affirmative, negative or not applicable, rather than simply ticking each benefit that they believed they received. This affected the results in 2013–14.
Strategic Indicator 3: Improving employment outcomes for homeless people to support them sustain their tenancy in long-term housing.
Description: Improvement in employment outcomes as a result of support
Original Target Actual Result Variance 2013–14 2013–14 %
Improvement in employment outcomes 62% 61% (2%)
Result A key to successful housing outcomes for those tenants transitioning from homelessness or crisis accommodation into public or mainstream housing is the ability to access adequate and appropriate support that will assist them maintain and sustain their tenancy. Assistance and support to improve their opportunities for education, training and employment will enable tenants to build their capacity and resilience and maintain their tenancy long term. This Indicator measures the increase in number of homelessness people who seek assistance with employment who are successful in gaining employment following the support.
Further information may be obtained from Executive Director, Housing and Community Services Phone: 6207 1514 Fax: 6207 1464 TTY: 6205 0888 Website: www.communityservices.act.gov.au
346 Community Services Directorate—Annual Report 2013–14 Section F 2 347 Index F.2 F.2 Service Funding Agreements, 298 Community Grants and Sponsorship, 315 Housing ACT—Strategic Objectives and Indicators, 345 Housing ACT—Strategic Objectives and Indicators, Community Services Directorate, 267 275 Housing ACT, Government Contracting, 281 and Sponsorships, 297 Service Funding Agreements–Community Grants Indicators, 341 Community Services Directorate—Strategic Statement of Performance, 126 Statement of Performance, and Analysis, 147 Management Discussion 159 Audited Financial Report, 249 Statement of Performance, Assets Managed, 259 Assets Maintenance and Upgrade, 262 Office Accommodation, 263 Management Discussion and Analysis, 3 Discussion and Analysis, Management 11 Audited Financial Report, 103 Financial Statements, Territorial E.2.1 E.2.2 Community Grants—Partnerships, Assistance, Sponsorships, 279 Community Grants—Partnerships, Assistance, Strategic Objectives and Indicators, 339 Capital Works, 265 Capital Works, Analysis of Financial Performance—Community Services Directorate, 1 Services Financial Performance—Community Analysis of 145 ACT, Analysis of Financial Performance—Housing 257 Strategic Asset Management, F.2 F.2 D.1 D.2 E.1 E.2 F.1 A.4 B.1 B.2 B.3 C.1 C.2 C.3 A.1 A.2 A.3 F. E. D. C. B. Index A.