Wreck Bay Aboriginal Community Council Annual Report 2012 –2013 Cover image: Mary’s Bay looking towards Summercloud Bay

© Commonwealth of Australia 2014 ISSN 1832–5181 The contents of this Annual Report and Statement of Accounts are protected by the provisions of the Copyright Act, 1968. The document is produced solely for the purposes of reporting to its members and as required by law and the report or any part of this report must not be reproduced or published without the express written permission of the Wreck Bay Aboriginal Community Council. Address: Wreck Bay Aboriginal Community Council Administration Building 5 Bunaan Close WRECK BAY JBT 2540 Publisher: Wreck Bay Aboriginal Community Council Designer: LG2 designers Wreck Bay Aboriginal Community Council Annual Report 2012–2013 iii iv Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Contents

Statements vi Wreck Bay Aboriginal Community Council 1 Our Vision 1 Our Goals 1 Overview 2 Wreck Bay Aboriginal Community Council 3 Membership 3 Land Ownership/Management 7 Functions 8 Wreck Bay Village 9 Wreck Bay Community 9 Timeline 10 Wreck Bay Aboriginal Community Council 11 Board Members 16 Wreck Bay Aboriginal Community Council 17 Board Meetings 1st July 2011 to 30th June 2012 22 WBACC Report 24 Chairman’s Report 25 The year in retrospect 25 Governance 25 Community Service 26 Land Management 27 The Way Ahead 28 Chief Executive Officer’s Report 29 Funding Grants and other income 30 Contracts 31 Further Operational Activities with the Community 31 Compliance 32 The Future 32 Organisational Chart 33 WBACC Operations Report 34 Program Outcome Statement 34 Performance reporting 34 Administration 35 Governance 36 Commonwealth Disability Strategy 38 Land Matters 38 Environmental Impact Management 39 Occupational Health and Safety 40 Community Programs 42 Community Liaison Function 42 Training 43 Centrelink Agency 43 Jervis Bay Territory Networking 43 General Meetings of the WBACC 43 Audit Committee 44 Operational Activities 2012-2013 Financial Year 45 Wreck Bay Contract Services 45 Overview of Operational Activities 2012–2013 46 WBACC 50 WBEL 88 Compliance Index 112

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 v Statements Wreck Bay Aboriginal Community Council

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

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 1 Overview Wreck Bay Aboriginal Community Council

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

Membership At the time of this report there are 331 Registered Members of the WBACC.

JANELLE ALI TEESHA ARCHIBALD AIMEE ARDLER ALINTA ARDLER AMANDA ARDLER ANTHONY ARDLER ATHOL ARDLER BEVERLEY ARDLER BRADLEY ARDLER CRAIG ARDLER DILLAN JAMES ARDLER ELIJAH ARDLER ERIC ARDLER JNR ERIC ARDLER SNR ERICA ARDLER GERALDINE ARDLER IVERN ARDLER JAMAHL ARDLER JOEANNA ARDLER JOEL ARDLER JOSH ARDLER KAIN ARDLER KAREN ARDLER KARLIE-JOY ARDLER KEVIN ARDLER LANE ARDLER LEAH ARDLER LEIGH ARDLER LISA ARDLER LORRAINE ARDLER MIAMBA ARDLER PAUL ARDLER PAUL ARDLER JNR REUBEN ARDLER JNR REUBEN ARDLER SNR RICHARD ARDLER RICK ARDLER SUSAN ARDLER TANYA ARDLER TERRENCE ARDLER THERESA ARDLER VIRGINIA ARDLER WAYNE ARDLER KYLE ARDLER-LINDSAY KEIRAN ASSHETON-STEWART HELEN BARRINGTON CHERYL BASSINDER SANDRA BLOXSOME

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 3 ANNETTE BROWN ASHLEIGH BROWN CHRISTINE BROWN DAEN BROWN DARREN BROWN DARYLL BROWN EVONNE BROWN FRANCES BROWN GAIL BROWN GARY BROWN GEORGE BROWN JNR GEORGE BROWN SNR GRAEME BROWN HAROLD BROWN JACKSON BROWN JACOB BROWN JANNINE BROWN JASMIN BROWN JEREMIAH BROWN JOHN M BROWN JOHN P BROWN JOSEPH G BROWN JOSEPH T BROWN JUSTINE BROWN KEIRON BROWN KENNY BROWN KEVIN BROWN KRISTY BROWN KYLE BROWN LEON BROWN LESLIE BROWN LYNETTE BROWN MARGARET BROWN MAXINE BROWN MEGAN BROWN MELISSA BROWN MORGAN BROWN PATRICIA BROWN PHILLIP BROWN RHONDA BROWN RUSSELL BROWN SANDIE-LEE BROWN SHAYNE BROWN SHERYN BROWN SIMON BROWN STANLEY BROWN STEVEN J BROWN STEVEN BROWN SUE-ANN BROWN SYLVIA BROWN TERRENCE BROWN THOMAS BROWN JNR THOMAS BROWN SNR TRACEY BROWN VERA BROWN VIDA BROWN JNR VIDA BROWN SNR WENDY BROWN WILLIAM BROWN VERONICA BROWN-ROBERTS GORDON CAMPBELL EILEEN CARBERRY ANDREW CARTER ANTHEA CARTER DAVID CARTER JANICE CARTER JEAN CARTER MARIE CARTER NICHOLAS CARTER PEGGY CARTER SALLY CARTER SAMANTHA CARTER TONY CARTER WILLIAM CARTER JNR WILLIAM CARTER ANTHONY CHARLES PHILLIP CHARLES ROSLYN CRUICKSHANK RUTH DANE KENNY DANN PAULINE DELAUNEY LOCHLAN DICKSON DOUGLAS DIXON KEVIN DIXON PAMELA DIXON RICHARD DIXON STANLEY DIXON BILLY DUPAK-MOORE KAY ELLA IRENE ELLIS ANNALISE FOSTER JUDY FOSTER LESLEY FOSTER MATTHEW FOSTER NATALIE FOSTER PHYLLIS FOSTER

4 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 CLIVE FREEMAN JNR JULIE FREEMAN MARKEETA FREEMAN CERRINA FREEMAN-MCDONALD COREY GREEN JASON GREEN TROY GREEN ADAM HAMPTON EILEEN HAMPTON ERIN HAMPTON NEVILLE HAMPTON JNR NEVILLE HAMPTON SNR SHANA HAMPTON WILLIAM HAMPTON ELIZABETH HOSKINS FIONA HYLAND KERRY JANSEN MARGARET JOHNSON JANICE KELLY COREY KUMAR-WILLIAMS KRISTIKA KUMAR-WILLIAMS ANGIE LONESBOROUGH NICKOLE LONESBOROUGH PHILLIP LONESBOROUGH PHILLIP LONGBOTTOM JOHN MARKS ROBYN MARKS BRYA MARTIN NATHAN MARTIN JAMES MCKENZIE SARAH MCKENZIE ANGELINA MCLEOD ARTHUR MCLEOD BERNARD MCLEOD BRETT MCLEOD CAROLINE MCLEOD DALE MCLEOD DARREN MCLEOD DEAN J MCLEOD DONNA MCLEOD EILEEN MCLEOD ELAINE MCLEOD JNR ELAINE MCLEOD SNR GAVIN MCLEOD GRACE MCLEOD IAN B MCLEOD IAN K MCLEOD IRIS MCLEOD ISAAC MCLEOD JEFFREY MCLEOD KAYA MCLEOD KAYLENE MCLEOD KYLIE MCLEOD LESLIE SHAYNE MCLEOD MARK MCLEOD MATTHEW MCLEOD MAX MCLEOD JNR MAX MCLEOD SNR NATASHA MCLEOD PAUL MCLEOD PHILLIP MCLEOD RACHELLE MCLEOD RODERICK MCLEOD RONALD MCLEOD RONALD LUCAS MCLEOD TRACEY MCLEOD TY MCLEOD VANESSA MCLEOD AMETHYST MCLEOD-DOWNING MARLENE MCLEOD-LUCK JAY MCLEOD-PERESAN DARIAN MCLEOD-SHERIDAN COLIN TOM MOORE JULIE MOORE PETER MOORE THOMAS MOORE URSULA MOORE LESLIE MORGAN-ARDLER BELINDA MUNDY DENISE MUNDY ERROL MUNDY GLEN MUNDY JACQUELINE MUNDY JOEL MUNDY KEVIN MUNDY LUCINDA MUNDY MARK MUNDY MICHAEL MUNDY MONA MUNDY SANDRA MUNDY KIYA MUNDY-WILLIAMS NICOLE MUNDY-WILLIAMS NOELENE NUNN CATERINA PERRY-THOMAS SHARON PERRY-THOMAS ALISON RAATH

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 5 EMMA RAATH IMERA RAATH CHARLES RAATH-ARDLER ANTHONY ROBERTS JNR CYRIL ROBERTS JESSIKA ROBERTS REUBEN ROBERTS TILLY SCOTT VICTOR SHARMAN MATTHEW SIMMS KAREN SIMPSON DOUGLAS STEWART HAROLD STEWART JENNIFER STEWART MAY STEWART NARELLE STEWART NORMAN STEWART PETER STEWART STEVEN STEWART WALTER STEWART DENNIS STEWART-GREEN DARREN STURGEON ELAINE STURGEON SHANE STURGEON TERRENCE STURGEON CINDY TALBOT CLIFFORD THOMAS MATTHEW THOMAS PETER THOMAS RONALD THOMAS SARAH THOMAS SHERESE THOMAS SONIA THOMAS DENNIS TOWERS JACQUELINE TRINDALL JOSEPH TURNER MELINDA TURNER SHARON TURNER DAVID VALE LACHLAN VALE AMBER WAINE DANIEL WAINE EBONY WAINE CHENOA WELLINGTON ELIZA WELLINGTON JEFFREY WELLINGTON KYLIE WELLINGTON LORETTA WELLINGTON MELINDA WELLINGTON MICHELLE WELLINGTON PAULA WELLINGTON SHANNON WELLINGTON DEBRA WENT DONYA WHADDY LANCE WHADDY LAURA WHADDY LYNETTE WHADDY ADRIAN WILLIAMS AMANDA WILLIAMS DANIEL WILLIAMS DOUGLAS WILLIAMS JNR DOUGLAS WILLIAMS EMMA-JANE WILLIAMS FIONA WILLIAMS GLEN WILLIAMS GREG WILLIAMS JAMES WILLIAMS JEFFREY WILLIAMS JOSHUA WILLIAMS MELANIE WILLIAMS MICHAEL WILLIAMS MITCHUM WILLIAMS NORMA WILLIAMS PENNY WILLIAMS PRISCILLA WILLIAMS REBECCA WILLIAMS ROBERT WILLIAMS JNR ROBERT WILLIAMS SNR SHANE WILLIAMS SHANNON WILLIAMS SHARON WILLIAMS SHEENA WILLIAMS SONYA WILLIAMS STACEY WILLIAMS TAMMY WILLIAMS TANIA WILLIAMS TIMIKA WILLIAMS WENDY WILLIAMS LEE WILLIS-ARDLER BRUCE YUKE CORAL YUKE

6 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Land Ownership/Management The establishment of the Council under the Land Grant Act allowed for the grant of inalienable freehold title to 403 hectares of land in the Jervis Bay Territory (JBT) to the Wreck Bay Aboriginal Community. This land has been solely managed by the Council since 1987. In the early 1990s, the Council pursued further grants of land in the JBT that included the then Jervis Bay National Park and Australian National Botanic Gardens (Jervis Bay Annex) and in 1995 amendments were made to the Land Grant Act and the Australian National Parks and Wildlife Conservation Act 1975; and in October 1995 the Council was granted title to both. The land grant included a marine component within Jervis Bay itself. The Council, prior to the land grant, agreed to lease the Park to the Director of National Parks (Director) so a Memorandum of Lease between the Council and the Director was negotiated and signed. The lease is currently undergoing a review. In 1996, a Board of Management (Park Board) was established for the Jervis Bay National Park (Park) and Botanic Gardens (Park) with Wreck Bay Community representatives occupying five of the nine positions and in 1997, the name of the Park was changed to Booderee National Park to reflect Aboriginal ownership. The current Park Board has twelve members with Wreck Bay Community representatives occupying seven of those positions. Wreck Bay Community representatives are elected from the Wreck Bay Board of Directors. In total, the area of land and water owned by the Council in the JBT is approximately 68 square kilometres which is about 90% of the land. The remaining land in the JBT is managed by the Department of Regional Australia.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 7 Functions Under the Aboriginal Land Grant (Jervis Bay Territory) Act 1986, the Council has a number of functions which fall into the main categories of land holding and management, provision of community services for its members and business enterprises. The responsible Minister for the reporting period was the Minister for Families, Community Services and Indigenous Affairs, Minister for Disability Reform; the Hon Jenny Macklin MP. The Council, subject to and in accordance with the Act, is to hold title to Aboriginal Land and exercise, for the benefit of the members of the Community, the Council’s powers as owner of Aboriginal Land and of any other land owned by the Council. The Council can also make representations to the Minister in relation to land that the Council considers should become Aboriginal Land. Community service type functions include and, in consultation with the Minister, to consider and, where practicable, take action for the benefit of the Community in relation to the housing, social welfare, education, training or health needs of the members of the Community; to provide community services to members of the Community. Other functions are to protect and conserve natural and cultural sites on Aboriginal land, to engage inland use planning in relation to Aboriginal land and to manage and maintain Aboriginal land as well as to conduct business enterprises for the economic or social benefit of the Community and any such functions that are conferred on it by a provision of the Act, and any functions relating to the Community conferred on the Council by the regulations.

8 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Village The Wreck Bay Village is situated within the boundaries of the 403 hectares of the 1986 land grant in the JBT. It is located on the South Coast of New South Wales; approximately 2½ hours drive south of Sydney and three hours drive north east of Canberra. The JBT is a non – self-governing Commonwealth Territory, which is administered by the Department of Regional Australia. The village has 49 houses and has a population which generally fluctuates between 215 and 250 people. The facilities in Wreck Bay include an Administration Office, Community Hall, Children’s Day-Care Centre, bus shelter, fire shed and a Health Clinic. Other facilities in the Village include a children’s playground, Memorial Garden, tennis court and two common areas which are mainly used as children’s play areas.

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 9 Timeline Wreck Bay Aboriginal Community Council

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

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

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

1912 Naval College established at Jervis Bay.

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

1924 First school built at Wreck Bay.

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

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

1930s First houses built on the reserve.

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 11 1952 The boundary of the Wreck Bay Reserve marked out by Bob Brown, Archie Moore and Reg McLeod.

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

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

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

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

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

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

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

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

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

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

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

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

12 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 1994 The Commonwealth Ministers for Aboriginal & Torres Strait Islander Affairs and the Environment announce intention of a land grant of the Jervis Bay National Park to the Wreck Bay Aboriginal Community. Amendments to the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 and the Australian National Parks & Wildlife Service Act 1975 amended to facilitate land grant.

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

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

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

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

1999 Wreck Bay Enterprises Limited is established.

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

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

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

Wreck Bay Health Clinic commences operation in new building.

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

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

December: Bushfires cause major damage to Booderee National Park.

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

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

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 13 2005 Work commenced on seven new houses that are funded through the National Aboriginal Health Strategy program.

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

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

2006 January: Review commenced on Wreck Bay Aboriginal Community Council Strategic Plan.

September:Four members of the Board resign.

2007 January: Minister seeks review of the Aboriginal Land Grant (JBT) Act1986

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

December: Change of Government, new Minister is appointed.

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

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

2009 Work commenced on the new Gudjahgahmiamia Childcare Centre.

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

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

14 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 15 Board Members

16 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council

Craig Ardler Chairperson of WBACC Non – Executive Director Chair, Booderee National Park Board of Management Elected WBACC Executive on numerous occasions since 1989 Previous ATSIC Regional Councillor Previous member South Coast Aboriginal Medical Service Board.

Craig has a wealth of experience with management and policy development with several organisations. He is currently the Chief Executive Officer of the South Coast Medical Service Aboriginal Corporation in Nowra. He is passionate about the future of Wreck Bay and promotes sustainable development whilst protecting cultural values.

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

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 17 Julie Freeman Executive board member since October 1991

Julie is employed at Booderee National Park as an Interpretations officer. This is a role with responsibilities to both the Park and to the Community. Julie’s ability to interpret culturally appropriate stories and Park information to the public is widely recognised. She brings the cultural sensitivity and appropriateness to the Board to consider with all negotiations and opportunities. Clive Freeman Board member from October 2010 to January 2013

Born in Yuin country, Clive has dedicated his life to the conservation of the world’s oldest surviving culture. As an Aboriginal scientist he has combined an understanding of the Arts and Culture with a deep conservation ethic to enrich caring for country in both natural and cultural heritage management. Todd Roberts Board member from October 2010 to January 2013. Employed as Roads Supervisor for WBACC

Todd is a new member of the WBACC and has previously worked in and around the Nowra area for over 13 years and then returning to his birthplace of Wreck Bay where he has been employed for the past 13 years with the WBACC. He is passionate about the future of Wreck Bay and its cultural values; whilst helping with development of our younger generations.

18 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Darren Sturgeon Board member from October 2010 to January 2013

Darren worked casually for WBACC since 1992 until he was placed in full time employment in February 2001 with Wreck Bay Enterprises Limited. Darren is employed with the WBAC in the role of roads and fire trails supervisor as part of the WBACC service level agreement with BNP as well as various other contracts such as the SLA with SERCO SODEXHO. Darren is passionate about all issues regarding Wreck Bay and the community and his aim is for the WBACC and the community to achieve sole management. Tony Carter Board member since January 2012 to date

Tony has worked with Booderee National Park in the Natural Resource Management Team for the last 16 years. Tony is a life time resident of Wreck Bay and is passionate about environmental issues and the betterment in lifestyle of the younger generations at Wreck Bay. When the Community is able to, he looks forward to it achieving sole management. Joseph Brown - McLeod Board member since November 2006

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 19 James McKenzie Board member from October 2006 to January 2013

James is employed as Weed Control and Cultural Sites Office with WBEL. He is also an executive member of the WBACC Cultural Heritage Reference Group Sub-Committee. He has worked in many roles throughout the community and is passionate about community development in a culturally sensible and sensitive manner. Beverley Ardler Board member since January 2013

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

Leon has an extensive background with WBACC and BNP operations. He is also committed to supporting our youth through education, committed to supporting our community by acknowledging our past and to build a better future for all sectors from our Youth to our Elders.

20 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 George Brown Jnr Board member since January 2013

After completing a Bachelor of Commerce with majors in Management and Marketing at the University of New South Wales in 2013 George has accepted an offer with Indigenous Business Australia. He is passionate about Indigenous economic development, in particular, the Indigenous-owned business sector. He hopes together we can move forward in achieving our goal of self- determination; whilst maintaining our core values. Jeffrey McLeod Board member since January 2013

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 21 Board Meetings 1st July 2012 to 30th June 2013 July 2012 to December 2012 Meetings Meetings Percentage Name Position Held Held Attended Attended Craig Ardler Chairperson 10 3 30% Annette Brown D/Chairperson 10 10 100% Julie Freeman Director 10 9 90% Clive Freeman Director 10 10 100% Todd Roberts Director 10 5 50% Darren Sturgeon Director 10 8 80% Tony Carter Director 10 8 80% Joe Brown McLeod Director 10 7 70% James McKenzie Director 10 6 60%

January 2013 to June 2013 Craig Ardler Chairperson 8 3 37.5% Annette Brown Dept Chairperson 8 8 100% Julie Freeman Director 8 6 75% Tony Carter Director 8 7 87.5% Joe Brown McLeod Director 8 7 87.5% Leon Brown Director 8 7 87.5% Beverley Ardler Director 8 8 100% George Brown Jnr Director 8 4 50% Jeffrey McLeod Director 8 5 62.5%

22 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 View from Cemetery Point

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 23 WBACC Report

Chairman’s Report 25 Chief Executive Officer’s Report 29 Organisational Chart 33 Operations 34 Wreck Bay Contract Services 45

24 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Chairman’s Report

Dear Members With pleasure, I present to you our report for the 2012–2013 financial year.

The year in retrospect The Registered Members conducted the annual general meeting on 20 January 2013; with Board Directors elections being conducted at the meeting. I was honoured to be re‑elected Chairperson with Annette Brown being elected Deputy Chairperson. Craig Ardler Additionally, new Board Directors elected for the Chairman two year term in office were Beverley Ardler, George Brown Jnr and Jeff McLeod; together with Leon Brown who was elected Secretary. We much appreciate the efforts made by the previous Board Directors; namely James McKenzie, Todd Roberts, Darren Sturgeon and Clive Freeman for their passionate commitment to the community and members and we will continue to carry through many initiatives that were promoted and advanced during their respective tenure in office. Consistent with last year’s Annual Report, it is relevant to base this report against a portfolio based structure. It is noted also that Wreck Bay Enterprises Limited no longer exists as a separate legal entity and, as such; has amalgamated under the umbrella of Council.

Governance The governance portfolio has responsibility for grant control and reporting, policy development, community liaison, financial reporting, annual reports, by-laws, human resources plus Wreck Bay and Booderee Board participation. The Board meets usually on a monthly basis although, over the last twelve months, it has met on no less than eighteen occasions to deal with very significant matters relating to new legislation which may affect the community and members and other associated pressing matters that may affect members and the community in general. To that end, a further sub–committee was established by the Board namely, the legal sub–committee; in addition to the other current three sub–committees which have been operating for some

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 25 time and the Audit Committee as well. This indicates the substantial amount of work that is increasing due to legislative and other policy/accounting requirements. Additionally, Board members continue to attend, on a regular basis, at meetings including Booderee Management meetings, audit committee meetings and also meetings arranged to continually develop strategy and long term outcomes for the community. The WBACC Administration team is very supportive of the Board in that respect. Policy and by-law development and implementation / enforcement is an ongoing project for the community as it develops, grows and evolves. As a consequence of a continuing three year funding arrangement with the Commonwealth, funding has been set aside and concludes in the 2014 – 2015 financial year for further policy development, strategic and business plans, Town plan, operational plans etc. and continued monitoring of, in particular, Council’s policies and procedures and Occupational Work Health Safety matters; such requirements continually being paramount for the necessary efficient and effective discharge of Council’s legal and other obligations to the community and members alike. To that end, the revised substantial Council’s policies and procedures was approved in late June; together with the Occupational Work Health Safety policies and procedures. These living documents are continually reviewed and updated; having regard to constant legislative amendments and policy requirements. Further, Financial reporting and statutory reporting has continued to improve enabling the community to generally meet its statutory requirements on time; together with necessary compliance requirements which are executed in a timely and professional manner by Council; and WBACC administration is currently developing a new enterprise agreement with consultation from employees which, when concluded, will then be put to the Board for approval. Additionally, salary sacrifice benefits/arrangements are in place as a benefit to all WBACC employees.

Community Service The Community Service portfolio has responsibility for housing, education, health, early childhood and recreation activities within the community. This is a vital portfolio for community development. Housing, of course, still requires substantial improvement and the Board has been working very closely with the Commonwealth by way of Regional Partnership discussions to assist, if acceptable to the community, in developing positive housing outcomes; having regard to the age / condition of some residences and the advancing years of some Wreck Bay based members and community members alike. It is hoped that very substantial improvements to housing will be achieved soon, noting that housing is a ‘building block’ under COAG and ‘Closing the Gap’ initiatives for healthy communities. The Gudjahgahmiamia early childhood centre continues to play a paramount role in preparing our children firstly to thrive and develop as toddles but then as future leaders of the community. The Gudgahgahmiamia Multifunctional Aboriginal Children’s Services caters for up to 30 children and the Centre is funded through a grant from the Department of Employment, Education and Workplace Relations with contributions from WBACC, parents’ fees and fundraising activities.

26 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Council continues to have a Memorandum of Understanding (MOU) with Noah’s Shoalhaven. Noah’s provides high quality caring and culturally sensitive early education and therapy services for young children with additional needs, their families and carers who live in the Shoalhaven, Jervis Bay Territory and Gerringong / Gerroa areas. The children and families at Gudjahgahmiamia benefit from the ongoing support of Early Childhood Teachers, Support Workers and a Speech Therapist. Additionally, staff at Gudjahgahmiamia attended a number of training courses to increase their knowledge and improve the care they provide at the Centre. Staff attended courses on such topics as how to respond to asthma and anaphylactic emergences, cultural awareness, encouraging children to be more physically active and team building. The one continuing concern relating to Gudjahgahmiamia though is funding. The Board places a very high priority on this service and continues to contribute substantially, financially, towards the running of the centre; with more and more exacting and stringent requirements being placed upon the service by government agencies as far as accountability and policies are concerned. The Board and also staff are very much aware though of this very important ‘building block’ of early childhood development / education and is confident that it is doing its best, with the limited resources available, relating to ‘Closing the Gap’ in this area. Jervis Bay Primary School continues to maintain the high national ratings and it is appreciated the work that all areas of educators are doing working to ensure that our children have a smooth transition through all levels of development and education. It is also continuing to please that many of our youth are successfully remaining at high school and progressing further into tertiary or fulltime TAFE education. Health services are provided to the community through the South Coast Illawarra Health Service, Nowra Aboriginal Medical Service and various non-government service providers. The community is continually striving to investigate, develop and participate in health and wellness programs and strategies to improve health outcomes for its people. With respect to recreational facilities, the Board continues to seek and develop options for additional recreational facilities through discussions with the Commonwealth and other organisations. Although our people are traditional fishing people there are other recreational and engagement options continually being sought by the Community. The Second Plan of Management continues to be developed and will establish a framework for how our Park lands will be managed in the foreseeable future. The Plan has to be right and correct from the outset and, when completed, it is envisaged that the Plan will clearly reflect the input of community members and other key stakeholders to the betterment and benefit of such members and future generations.

Land Management The land management portfolio has responsibilities towards cultural heritage, land planning, horticultural services, ground maintenance, cleaning services and weed/feral animal control. Our culture is intrinsically bound to the land management of our lands as Cultural heritage is embedded in all who we are and what we do plus our connections to the land and sea. Through its connections including everyday life, cultural interpretations, community

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 27 planning, involvement with Booderee National Park and development of its home lands and also the junior ranger program; the community expresses its clear connections to the land and sea. Further, there is a cultural heritage project manager at Council overseeing and establishing a vital range of policies and processes to safeguard the cultural heritage values and sites within community owned lands. Cleaning services, horticultural services and ground maintenance are provided on a fee for service basis with the Director of National Parks, Council and Territory administration. The service provided to the Park and community is undertaken under a service level agreement (“SLA”); whereas the work contracted from the Territory administration is both seasonal and opportunistic. The Board has successfully re-negotiated these “SLAs” for a further five year term with an option for a further five years and is continuing discussions for an additional two agreements in the near future. Council has a full time weed and site protection manager with an assistant and the main weed threat or target is, of course, Bitou Bush. Aerial spraying should occur shortly to assist with combating this weed of national importance and, at present, ground control methods continue in force to attempt to control this problem which competes with native flora from the same area. Due to the extremely limited number of blocks currently available to Council and the ever increasing demand for housing blocks within the Community, Council has been having substantial in-depth discussions and meetings with the Commonwealth on a way forward to alleviate this great difficulty. Further, work will be underway next year for the updating of our Village Town Plan; together with Environmental studies to assess what actual areas of land within the community could be used to possibly alleviate the current and also future housing demands.

The Way Ahead In reality, it goes without saying that the Community will have to continually embrace change for the benefit of our children and grandchildren and very careful assessments by the Board will have to be made relating to decisive strategic implementation in what is hoped will be many very positive initiatives for next year and thereafter. Naturally, community involvement will be necessary for approval of these initiatives. With regret, as with previous years, once more the community was saddened to farewell some prominent Indigenous members and leaders. Again though, the community has and will continue to show strong resilience even though, like in the past, some of the members were lost to preventable illnesses. Through support programs, Council continues to support members and their respective families, including such areas as sport, bond and educational grants that are resourced through community funding. This will continue into the future, subject to available funding. Lastly, I thank the members of our staff; together with the support provided by various service providers and Booderee National Park. By working together, as in the past, we will continue to build upon the strong foundations in the community that are so evident today.

28 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Chief Executive Officer’s Report

I have just completed my second year in the role of Chief Executive Officer (CEO) of Council. I have had enormous support from the Executive Board and, of course, Council staff, in assisting me in the execution of the many and varied responsibilities and facets attached to this position. The past twelve months completed a consolidation process for me; not only relating to my specific duties and responsibilities as CEO, but also in the establishment of positive relationships with the numerous stakeholders associated with Council. I have had great support and guidance from Board Directors; together with Council staff and I look to both entities for their continued guidance and Mal Hansen direction; based upon the very valuable experiences and CEO WBACC wealth of knowledge that they possess. In that respect also, I would like to pay my gratitude to the original Board Directors that I worked with prior to the Executive Board Elections in January, this year. I acknowledge the invaluable insight that previous Directors; namely Todd Roberts, Darren Sturgeon, James McKenzie and Clive Freeman provided to me during their tenure in office and I have now the added benefit of four newly elected Directors that I am working with; namely Beverley Ardler, Leon Brown, George Brown Jnr and Jeff McLeod; together with, of course, the previous Directors who were re-elected in January 2013. There continue to be many and varied urgent matters that have to be addressed regarding the Board, Council and the Community. These include the direction “ahead” with Booderee National Park, the ongoing individual relationships with Council’s other stakeholders and the most important aspirations of registered members of Council; including sole management of the Park. These, plus other “ways forward” continue to be examined in the context of “Closing the Gap”, the “Building Blocks” and COAG and the opportunities that may be, in the future, afforded to Council through this most vital of strategies. To that end, it is necessary that the Board continues to consult with Council members relating to this and other strategies, and this practice will, of course, of necessity, remain.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 29 I am, in a very positive context, reminded of the daily concerns that many members have; including housing in the community; together with economic development and job opportunities, to name just a few. Cultural heritage and education continue to be addressed as they clearly are so vital for the present but, also, future generations. I look forward again to the many challenges that lie ahead for a further twelve months and longer and hope that I continue to be a positive contributing factor for the benefit of the Community and Registered members.

Funding Grants and other income Grants were received during the year from the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) for the administration and management of the WBACC; plus from the Department of Employment, Education and Workplace Relations (DEEWR) to assist with the operations of the Wreck Bay Gudjahgahmiamia early education day-care centre under the Multi Aboriginal Community Service (MACS) scheme. In addition, Council also received funds from the Department of Regional Services for housing and land council outcomes plus contracts to provide some services under a local government responsibility. Wreck Bay also received a small income from operating a Centrelink agency within the community and based at Council’s office. With respect to FaHCSIA, this funding is now for a period of three years and concludes in June 2015. This is most welcome as it then gives Council that period of time in which to plan ahead relating to projects that need to be undertaken, reviews, etc. This is far more satisfactory then the previous one year grants. Council continues to strive for and maintain meaningful partnerships with those Departments and other funding bodies, both government and non–government organisations; noting the importance of targeting outcomes agreed to with such organisations; always being acutely aware of the “Closing the Gap” initiatives and the need to ensure the future positive plans for current and future generations. Council receives an annual lease payment from the Director of National Parks and a share of entry and camping fees from Booderee National Park; with these funds being used to ‘top – up’ any short falls in grant funding; together with providing a range of services, programs and outcomes that are not otherwise funded. The lease between Council and Parks is currently being reviewed by the Board and, depending on any agreement in principle, will then be subject to agreement by the registered members, after substantial consultation with members, prior to the lease then becoming a binding legal document. As Booderee National Park is receiving very positive coverage for being recognised as a unique and desirable destination; the income from gate takings and camping fees continues to rise as the Park’s visitation and profile has increased. This positive aspect can only enhance development, support and prospects for registered members and community members alike regarding the Park; always being very aware that the ultimate objective is for sole management of the Park by Council.

30 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Contracts Noting that Wreck Bay Enterprises Limited (WBEL) is amalgamated under the Council structure/umbrella; the main function of that entity has continued with the provision of services for fees from the Director of National Parks (Service Level Agreements – SLAs); together with the Territory, community and other service organisations. The underlying top priority of this division of Council is to provide employment opportunities for community members whilst aware of containing costs within Council’s budget. Negotiations were concluded late last year 2012, relating to the continued provision of services for fees with the Park (SLAs); with a view to having five year services contracts in place with an option for an additional five years. This was achieved, providing security of tenure and revenue for a substantial period of time into the future, which then enables long term planning, business and also strategic plans being developed in consultation with the registered members. There are five service level agreements (SLAs) in place between the Park and Council but it is envisaged that this will be increased to at least seven under current negotiations being conducted with Parks for another two such agreements. The Second Plan of Management is still in draft form and negotiations continue on this most important of documents. The Plan, when approved, will give clear guidance and direction and confirm and reflect cultural significance of the land to the people of Wreck Bay; together with clearly defining various future activities and opportunities that are so critical to the long term aspirations / goals of Wreck Bay members and future generations of members; with the ultimate goal being Sole Management by the Registered Members of Council.

Further Operational Activities with the Community The community at Wreck Bay continually endeavours to enhance community development and the provision of services within the community itself. One major obstacle, as in the past and of great concern, relates to the urgent matter of housing, lack of resources available for remedial and other works and a myriad of other housing concerns that are directly related to the state of housing in the community. The Minister for Indigenous Affairs’ Office continues to negotiate with the Board on a suitable resolution or ‘way ahead’ on this very sensitive and complex issue; be it by way of possible Regional Partnership Agreements or other options. The Board and Council are naturally both acutely aware of the grave issues regarding housing and, of course, any possible solution has to be put to the registered members for their views. Tourism is a major opportunity for the community to establish individual tourism products or community owned enterprises. Council continues offering and providing business support with funding being supplied from non – grant funding; with the continuing aim of supporting members establishing a viable business by way of assistance for insurance, registration or professional support requirements etc. Council and community are very much aware of the crucial importance of education and Council’s scholarship scheme continues to provide scholarships for those members who complete full time post secondary school qualifications. Due to more Indigenous students completing Year 12 High School, with an increased expectation that there will therefore

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 31 flow an increase in full time studies at TAFE or other tertiary institutions; it is anticipated that more applicants will apply for such scholarships and, as such, the number of such scholarships will most likely increase in the future; based on Council’s ability to fund scholarship increases.

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

The Future Being aware of the continuous and new challenges that affect Wreck Bay but also of the opportunities that lie before it, both now and in the future; I look forward to continually working closely with this Board’s Directors. The role of an Executive Director is complex and more so with the introduction of further legislative and policy requirements; coupled with difficult decision making; again that could well have a profoundly positive affect on the community and its future directions. I am so fortunate to have such a well-rounded, experienced and professional Board to rely upon for their expertise and practicable approach to matters. I will continue to work very closely with the Board and Council to assist in producing positive results this community so richly deserves and, so importantly, for the current and future generations. Wreck Bay will always be a very special place, in my view, one that is and will continue to be nurtured and developed in a positive and encouraging manner. I rely upon staff at Council to continue their most important and significant work as it is paramount that both staff and the Board and, hence, the Council work together as a team; with the main objective continuing to be the betterment of the welfare of the Community in so many various aspects of life. The question, as always in my view, is what is in the best interests of the community? Lastly, as with last year, appreciation and gratitude is expressed to the various funding departments and other bodies; including support networks, who have supported Wreck Bay this year; with these relationships only gaining strength in the forthcoming years.

32 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Organisational Chart

Council

Board

CEO

WBACC Contract Admin Services

Operations Operations

Daycare

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 33 WBACC Operations Report

Program Outcome Statement WBACC does not receive annual appropriations; but applies for and receives an annual grant under the program “Advancement of Rights to Land and Sea” (ARLS). The grant is funded and managed through the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA). The current grant is for a period of three years; expiring on 30 June 2015. The program outcomes and objectives for the 2012–2013 year were to: Recognise the rights of Indigenous people to their lands and waters; and Provide effective governance and delivery of services by Indigenous organisations established under the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 through: hh Provision of effective administration support to WBACC Board; ensuring the smooth running of the WBACC office and Community facilities and provision of secretariat support to the WBACC Board; hh Ensure community services are delivered in accordance with agreed standards; hh Contribute to the development and implementation of the staff training strategy; and hh Manage the Service Level Agreements with Wreck Bay Enterprises Limited (WBEL) to ensure land management activities are conducted as per the agreements.

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

34 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Administration The Council employs 29 permanent staff overall plus casuals during the year when the need arises. The Council Administration has eight staff including a Chief Executive Officer, a General Manager—Council, Chief Financial Officer/General Manager—WBEL, plus two clerical support staff. The Gudjahgahmiamia Early Education Centre employs eight staff including a Director, two team leaders, two assistants, two trainees and one bus driver/ handyman. The Council is funded from a number of sources including the Department of Families, Housing, Community Services and Indigenous Affairs for the purposes of Administration and Land management; Department of Education, Employment and Workplace Relations for the Early Education Centre; Department of ACT Family Services for the Family Support Worker and the Department of Human Services for the Centrelink Agent/Access Point facility. Further, the Department of Regional Australia provides funding for the purpose of Local Government, Land Council and Housing and the Department of Environment and Heritage for a Community Liaison function for the joint management of Booderee National Park. A key role of Council Administration is to assist the Board in meeting its statutory requirements, maintaining and, where possible, strengthening the existing partnerships and, where opportunities arise, developing new partnerships with agencies that are able to support Council in achieving outcomes for the Community/Registered Members. WBACC continues to provide a number of services to the Community. These services can range from direct assistance to referral advice; and, during the year provided assistance in the following areas: hh Early Education/Child Care Centre; hh Casual employment opportunities; hh Office service facilities including internet access; hh Postal services; hh Support for Education and Sport including scholarships; hh Employment traineeships; hh Support for health services; hh Provision of housing including bond assistance; hh Children school holiday recreation programs; hh Organising community functions; hh Advocacy service; and hh Centrelink Agency.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 35 Governance Council is required to adhere to the Commonwealth Authorities (Annual Reporting) Orders 2011 in the compilation of its Annual Report. This Annual Report of Operations was approved by a resolution of the Directors at a meeting of the Board Directors on 23 January 2014; and referred to in a letter signed by the Chairperson of the Board of Directors and dated 31 January 2014; to the Minister for Indigenous Affairs, Senator the Hon Nigel Scullion. The Directors are responsible for the preparation and contents of the Annual Report of Operations. The Finance Minister did not grant a written exemption to the directors of WBACC from any requirement of these Orders. The responsible Minister for this financial year being reported on was the Hon Jenny Macklin, Minister for Families, Community Services and Indigenous Affairs, Minister for Disability Reform and Senator the Hon Penelope Wong, Minister for Finance and Deregulation. There were no directions issued by the responsible Minister, or other Minister, under the enabling legislation of the Council or other legislation and there were no general policies of the Australian Government that were notified to Council before 1 July 2008 under section 28 of the CAC Act (as in force before 1 July 2008) and which continue to apply to the Council. Executive meetings are scheduled for the third Monday of each month, where possible, plus extra meetings as necessary. The Executive Board met officially eighteen times during the past year. Joint Management meetings of Booderee National Park was only held once in November during the past year as a new ten year plan of management continues to be developed and finalised to guide the management of the Park. This sole meeting only was due to new Board Directors being elected with approvals then being required for some of the new Board Members with other current, re-elected Board Directors having to have their soon to expire approvals being re-approved by the Minister. An Executive Sub-Committee (Land Management/Cultural Heritage) met a number of times during the year to provide input into Cultural and Natural heritage chapters of the new Plan of Management. Two further sub-committees have been promoted and expect to be operational shortly. Two sub-committees operated under portfolios of Community Service and Governance; with the Community Service sub-committee having responsibility for health, education, early childhood programs, housing, youth & sport programs, drug and alcohol programs, family support services plus aged and home care services. The Governance sub-committee will focus on policy development and implementation, by- laws and strategic planning. Further, a legal sub-committee was established during the year as well to examine the Park lease and legislative amendments/changes that it felt should be examined and recommendations then to be provided to Registered Members. Governance training was provided to all executive and senior staff during the year and it is expected this will be extended to all participants of sub-committees and interested community members.

36 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Regarding the main corporate governance practices of Council, this year this has revolved around education and performance review processes for Directors; together with ethics and risk management policies being developed. There are many policies which have and will continue to be developed; including a further strong emphasize on corporate governance practices of Council and the Executive Committee; particularly in light of recent legislative and financial directions/policies. Further, with the assistance of Indigenous Community Volunteers (ICV) it is anticipated that specific Ethics and risk management policies will be developed further by the Directors in the next financial year. Additionally, numerous policies were developed and approved by the Board of Directors this financial year which were incorporated into the WBACC “Policy and Procedure Manual for Management & Governance”. In addition, this financial year, the Board of Directors developed and approved the WBACC “Work Health and Safety Policy and Procedure” document. Both these documents reflect the continuing performance review processes being undertaken and which will continue to be undertaken by the Board of Directors; and also Ethics and risk management policies that have been developed and approved by the Board of Directors this financial year; with the Directors being cognizant that these are both ‘living’ documents, requiring constant need for revision and adjustment; depending on the circumstances. During this financial year the major significant event related to WBEL being amalgamated back into WBACC; wherein now WBEL is not a separate legal entity but comes under the direct direction, auspice and guidance of Council. It is expected that the WBEL entity will legally be de-registered and liquidated early next financial year. This has been a key change to Council’s state of affairs although the principle activities which were previously undertaken by WBEL remain unchanged. During this financial year there have been no amendments to Council’s enabling legislation and to any other legislation directly relevant to its operation. Additionally, there have been no judicial decisions or administrative tribunal decisions that have had or will have any significant impact on the operations of Council for this year. Further, there have been no adverse reports about the Council by the Auditor-General, Commonwealth Ombudsman, a Parliamentary Committee or the Office of the Australian Information Commissioner. It is noted that there have been no indemnities given to any officer of Council against a liability; legal or otherwise, including premiums paid or agreed to be paid for insurance against the officer’s liability for legal costs. OH & S policies are continually being developed, as a ‘living’ document and were adopted by the Board in June 2013; the OH & S committee having met on a regular basis to identify and address issues. An Audit committee exists pursuant to the CAC Act and meets regularly; in accordance with its charter. The community invests most of its revenue obtained from the leasing of Booderee National Park to the Director of National Parks into community services and programs that are not currently funded through existing grants and partnerships. The role of the Audit Committee is therefore seen in a dual role to report to the Board against government funding sources and also to ensure that community investment is targeted and appropriate.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 37 Community liaison meetings with WBACC and Booderee National Park are held regularly. Community liaison is an important function to both the community and Park management. The Council, owning the Park land, leases it to the Director of National Parks. The Community therefore has a vested interest in how the Park is managed for future generations. The role of the meetings is also critically important to the Park management to transfer information through the WBACC administration back to the community members / registered members and to obtain information from the community perspective to enhance critical decision making within the Park. The Annual General Meeting for the WBACC was held on 20 January 2013. Seventy one members were in attendance.

Commonwealth Disability Strategy Since 1994, Commonwealth departments and agencies have reported on their performance as policy adviser, purchaser, employer, regulator and provider under the Commonwealth Disability Strategy. In 2007-08, reporting on the employer role was transferred to the Australian Public Service Commission’s State of the Service Report and the APS Statistical Bulletin. These reports continue to be available at www.apsc.gov.au.

Land Matters Unsealed roads and walking tracks within the 403 hectares were again maintained during the year. Community access to land and sea is an important social and cultural requirement within Wreck Bay. The Wreck Bay people are traditional fishermen and many of their traditional fishing areas and cultural sites are accessed from within the Wreck Bay 403 hectares. The work involved in maintaining the roads and tracks is contracted to WBEL; a now wholly owned legal subsidiary of the WBACC; thereby providing critical employment in an area of traditional high unemployment. WBACC and WBEL are no longer two separate legal entities but the latter now comes under the direct ‘umbrella’ of WBACC. The Bitou Bush eradication program is continuing with positive results. Bitou Bush is a weed of national significance; it was introduced into Jervis Bay Territory to stabilise sand dunes and has spread throughout the coastal areas of the Park and community land. It grows aggressively and competes with plants that provide traditional sources of bush tucker and/ or are used for cultural practices. It is important to the community that this weed is controlled within their lands. This control program employs one full time employee with an assistant; with potential, subject to funding, to employ more. Sea Spurge is another infestation that is being tackled as funding is available. The funding is, however, not a direct grant into the Jervis Bay Territory. It is allocated throughout the NSW coastline and funding is obtained indirectly through the Shoalhaven Council and the Booderee National Park. The community has several residential properties located on sand dunes overlooking Summercloud Bay that were protected with retailing walls when initially constructed. Many of the original retaining walls continue to be in need of replacement. The community has the personnel to complete the work but not the funds therefore, when funding

38 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 becomes available, this work will be completed; thus hopefully providing both training and employment for Indigenous employees within the community enterprise. Various pine rail access barriers within the community are in need of replacement and some will be completed during 2013–2014; subject to funding. Wreck Bay is located within a high risk bush fire zone, so the importance of having and maintaining a well-trained organised bush fire team is essential. The community has its own bush fire facility that is attached to and supported by the NSW rural bush fire service.

Environmental Impact Management Environmental sustainability Section 516A of the Environmental Protection and Biodiversity Conservation Act 1999 (Cth) (“EPBC Act”) requires Australian Government organisations to detail their environmental performance and contributions to Ecologically Sustainable Development (ESD).The following provides an overview of Council’s environmental activities and operations in relation to Section 516A and the EPBC Act. hh ESD Reporting Requirements: How Council’s activities accord with the principles of ecologically sustainable development. Council’s response: Council continues to develop an updated environmental policy outlining measures to improve its ecological sustainability. When updated, the policy will be reviewed every two years; with Council’s environmental risks being managed at the project, program and portfolio level; being contained within the proposed policy. Council will shortly introduce an Environmental Legal and Other Requirements Register. Further, Environmental Management System (EMS) audits will be conducted by the Council’s Internal Auditor every two years; with the next audit proposed in 2013–14. hh Outcomes contributing to ecologically sustainable development. Council’s response: Council’s proposed Environmental Management Program will contribute to ecologically sustainable development. This will include: improving animal management and pest control, reducing waste management issues and environmental impact, increasing the use of renewable energies and managing the effects of climate change; specifically tidal inundation and erosion. hh Environmental impacts of operations. Council’s response: Council is committed to managing its operations and those of its contractors to minimise adverse environmental impacts and protect the environment. There were no recorded adverse environmental impacts from Council activities in 2012–13. hh Measures taken to minimise environmental impacts. Council’s response: Council requires its employees, contractors and suppliers to comply with Council‘s Environmental Policy and environmental management systems by: implementing conservation measures in the Council’s offices, requiring contractors to comply with relevant environmental regulatory requirements and minimum environmental performance requirements; and managing and reporting environmental incidents.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 39 Council monitors a range of environmental performance indicators; including energy use within the Council offices, fuel consumption and vehicle performance. Further, Council intends to shortly adopt appropriate technologies to reduce travel and also its dependency on page-based filing systems.

Occupational Health and Safety 1. The Work Health and Safety Act 2011 (Cth) came into operation as of and from 01 January, 2012. As a consequence, a thorough audit report was prepared for the WBACC Board relating to current practices, policies required and implementation of the recommendations contained within the Audit Report. This Report was addressed by the Board with such requirements to adhere to the now operating legislation, and being implemented on a regular basis, so that Council came within the now requirements under the new Act. An in-depth report will be provided in next year’s Annual Report specifically relating to the provisions of theWork Health and Safety Act. 2. In accordance with the Act, Council’s annual report is to include details of the following matters:

(a) The health and safety management arrangements of Council.

Council’s response: Council continues to fulfil its responsibilities under the Act. Council is establishing a Health and Safety Committee consisting of Council staff who will be responsible for developing and implementing strategies to protect employees from the risks to their health and safety. The Committee will be working closely with the policies currently in place relating to work place health and safety and also new policies currently being developed as a consequence of the new legislation effective as of 01 January 2012.

There were no accidents or dangerous occurrences during the year that arose out of the conduct of undertakings by Council that required the giving of notices under the Act.

There were no investigations conducted during the year that related to undertakings carried out by Council and there were no notices given to the Council under the Act during the year.

The Health and Safety Committee will be working cooperatively to manage Council’s occupational health and safety policy and operational matters. Staff members are always informed of current issues and receive occupational health and safety publications from Comcare. Council has trained staff who undertake duties as first aid officers, fire wardens and occupational health and safety officers.

(b) Initiatives taken during the year to ensure the health, safety and welfare at work of employees and contractors of Council.

40 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Council’s response: Council has an active injury management strategy in place and arranges for on site flu vaccinations and a healthy lifestyle program which is available to all employees. Further, Council has a Preventing Bullying and Harassment Policy in place and trained Harassment Contact Officers are available to provide employee support. The Council engages Commonwealth Rehabilitation Services to provide short-term, confidential counselling services to employees, if necessary. Additionally, Council is an Equal Employment Opportunity (EEO) employer and upholds the Australian Public Service Values. Council provides a workplace that is free from discrimination. All Council staff receive up to date information on key developments in the human resources sector such as EEO, harassment free workplaces and workplace diversity. Staff can also access publications from the Australian Public Service Commission (APSC), the Department of Education, Employment and Workplace Relations (DEEWR) and other related agencies.

Additionally, Council fosters and promotes industrial democracy through regular management, program area and staff meetings. As appropriate, it consults with employees on Major work place changes; together with the development of guidelines and policies applying to employment conditions and implementation of the current draft Enterprise Agreement. The current Agreement is expected to remain in force until 30 June 2014; with the current draft Enterprise Agreement then being in force thereafter; subject to changes, amendments etc.; if applicable.

Additionally, the Privacy Commissioner did not issue a report on the Council under Section 30 of the Privacy Act 1988 (Cth) and no personal privacy complaints were made against the Council during the reporting period.

Health and safety outcomes (including the impact on injury rates of employees and contractors of the Council) achieved as a result of initiatives mentioned under paragraphs (a) and (b) above.

Council’s response: There were no injuries sustained by employees or contactors of Council during the year and this can be attributed to strong policies and management; together with employee awareness of workplace dangers.

In addition, Council staff attended Fraud Awareness workshops to raise awareness and knowledge regarding fraud and its effects on Council. Council also uses a wide range of computer based training products to assist staff with computer programs, customer services skills and telephone techniques. Further, all staff had the opportunity to attend training courses throughout the year; including in program and project management training, career development, cross cultural awareness training, indigenous career trek workshops, leadership training and effective writing skills.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 41 Community Programs School holiday programs were established and conducted at Wreck Bay during 2012-13. Wreck Bay can be considered as a remote community for purposes of Service Delivery, therefore, it has adopted a proactive program funded from its own resources to ensure that the children of the community are not disadvantaged with a lack of programs over the school holidays. NAIDOC week programs were held during July, 2012. NAIDOC week is a significant event to the people of Wreck Bay and celebrations are planned each year to complement the chosen theme. The celebrations are designed to cater for all demographics within the community. The Celebrations commence with a symbolic flag raising ceremony that is open for all Indigenous people from the region plus territory residents and invited guests from the Shoalhaven region. The Gudjahgahmiamia Early Education and Day Care facility is fully operational and caters for up to 30 children with additional staff employed to supervise the increased numbers. The Centre is funded through a Multi Aboriginal Community Service grant from the Department of Employment, Education and Workplace Relations plus contributions from the WBACC, parent fees and ongoing fund raising activities. WBACC continues to have a MOU formalised with Noah’s Ark which is an organisation that provides early childhood support programs within the Shoalhaven region. The services are delivered into the community through both the Community Clinic plus the Early Childhood Centre. Health services are being supplied through Illawarra Area Health, Waminda and Aboriginal Medical Service. Wreck Bay community has a modern clinic building within the community and has managed to negotiate regular services to be provided within the community from the above referred to service providers. A visiting General Practitioner visits the community one day per week and other specialised medical services are available.

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

42 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Training Training is critical to the ongoing success of the community as it develops to a position where it can ultimately manage all its own land and waters. The community has developed employment opportunities through its enterprise division by providing a range of contracted services to Booderee National Park plus a range of services conducted for the community administration, early childhood centre and the community itself. Training will be critical if the community is to reach its goal of sole managing its land and waters.

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

Jervis Bay Territory Networking The Council has an ongoing commitment to participate in various committees formed to effectively plan and advocate for the residents of the Jervis Bay Territory. The committees include:- hh Jervis Bay Territory Focus Group; hh Jervis Bay Territory Public Health and Environment Working Group; hh Jervis Bay Territory Justice Issues; and hh Jervis Bay Emergency Management Committee.

General Meetings of the WBACC The Annual General Meeting of the WBACC was called for 10.00am on Sunday 2nd December 2012; and the quorum required was 163 Registered Members. At 11.00am, 38 Registered Members had signed the attendance sheet so the meeting could not proceed as the quorum was not reached. The AGM was then reconvened to 10.00am on Sunday, 20 January 2013; and the required quorum would be 40 or more registered members. At 11.00am, 71 Registered Members had signed the attendance sheet so the meeting then proceeded on that day.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 43 Audit Committee As required by Section 32 of the Commonwealth Authorities and Companies Act 1997 (Cth); the Council has an Audit Committee made up of: Tony Federici: Senior Accountant, Booth & Co, Nowra; Annette Brown: Executive Board Member; and Tom Brown: Community Representative. Committee Meeting dates were: 12 December, 2012—attended by Tony Federici, Annette Brown and Tom Brown and on 4 February 2013 and also 16 April 2013—attended by Tony Federici, Annette Brown, Tom Brown and Reuben Ardler. There are supposed to be at least four meetings each year but due to the lateness in Council receiving the 2011–12 Audit Report from the Australian National Audit Office (ANAO) and also the difficulties in securing the services of a community representative for some time; this was unachievable. Some of the responsibilities of the Audit Committee are to assist with: hh WBACC response to the ANAO’s management letters; hh development and monitoring of a Risk Management Plan for the Council and its subsidiary—WBEL; hh development and monitoring of Fraud Management Plan for the Council and its subsidiary—WBEL; hh commencement of the annual audit program for 2013–14.

44 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Contract Services

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

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 45 During the year, Contract Services paid $908,500 in employee benefits. This is an important input in the form of salaries into the Wreck Bay Community. It is important to mention that during the year this section has operated without any Government grant or subsidy of any kind. This outcome is in keeping with the Community’s Vision Statement and Goals to be financially independent.

Overview of Operational Activities 2012–2013 Entry Station The current Service Level Agreement is in force until October 2014; with a further extension of three more years on the proviso that all performance indicators have been met to an acceptable standard or above. The Service Level Agreement continues to be successful for both parties resulting in an increase in gate takings over and above previous years. The closure of the outside lane has helped capture the extra income and helped Park staff reduce the issue of infringement notices.

Cleaning The Cleaning section current Service Level Agreement is also in force until October 2014; with, like the other Service Level Agreements, a further extension of three more years on the same terms. The Service Level Agreement continues to be successful for both parties resulting in an increase of profit for the cleaning section. With the seasons (Peak, Shoulder and Low) clearly defined within the Service Level Agreement, Management can now better utilise its permanent staff to manage over these periods and employ community members when required over the peak season. Additionally, the Cleaning Section provides cleaning services to the WBACC taking on the cleaning of the Administration, Day Care, Hall and Old School Buildings within the community.

Horticulture The Horticulture section commenced its inaugural Service Level Agreement in October 2012. At this stage this only involves the Booderee Botanic Gardens. However, all other duties such as trail clearance, weed control etc. will be done either by ‘do and charge’ or quoted as a ‘fee for service’. The Horticulture section also has contracts with Serco to maintain the buildings and areas at the Jervis Bay Airfield. Also, that section is responsible for the upkeep of the community areas at Wreck Bay Village which also includes the community cemetery.

46 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Staff involved in the upkeep of the cemetery area

Roads

The Roads and Building team working together with the construction of the amenity block at the ruined lighthouse car park

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 47 The current Service Level Agreement is in force until October 2014 in line with the Head Agreement. It is expected that the Roads section will make a minor profit for next financial year. This financial year has been difficult without the use of its own grader and roller. Hire costs are extremely high for plant and equipment and that does not help as these prices are already factored into the Service Level Agreement. Bad weather and timing have also not helped the section complete Capital Works programs on a timely basis. In addition, the Roads Section has a contract with Serco to slash near and around the Jervis Bay airfield land areas. This work usually occurs at the start of spring and then during the summer seasons. The Roads section is also responsible for the Land Management and Municipal Services provided to the WBACC.

Roads works being carried out along Boorala Road located within the WBACC 403 hectares

Building The building section commenced its own Service Level Agreement from October 2012 and will benefit from the set maintenance plan of BNP amenities that come withthe agreement. The Building Section continues to maintain a good working relationship with Booderee National Park as the section completes all projects within the specified time and the quality of service and workmanship is outstanding.

48 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Unfortunately, with taking on most of the work in the Park, the section sometimes lacks the ability to carry out work for the WBACC. However, the section is trying to overcome this by taking on tasks it can complete with time management in place.

Training Staff attended the following training courses and conferences during the financial year: hh Medium Rigid Truck Licence (Jervis Bay) hh WBACC Team Building (Batemans Bay) hh Chainsaw (refresher) hh GPS/GIS Introduction (Jervis Bay) hh Chemcert (Jervis Bay) hh Snake Handling (refresher) hh Plant and Machinery (Jervis Bay) hh Backhoe hh Skid steer hh Front End Loader hh Tractor hh 4 Wheel Drive Training (Braidwood); and Senior 1st Aid (Jervis Bay)

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 49 WBACC

Financial Statement

50 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 51 52 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 53 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Statement of Comprehensive Income For the year ended 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ EXPENSES Employee expenses 4A 2,275,673 2,404,697 2,275,673 2,404,697 Supplier expenses 4B 670,441 678,553 670,441 735,346 Occupancy expenses 4C 87,144 79,656 87,144 79,655 Community grants 4D 106,834 157,534 106,834 157,534 Depreciation expense 4E 416,037 396,340 402,859 358,972 Finance Costs 4F 24,279 5,786 23,224 1,957 Losses: Plant & Equipment 4G - 964 - - Write down and impairment 4H of assets 7,984 27,546 (207) 250,864 Other expenses 4I 524,580 469,585 521,554 468,815 Total expenses 4,112,972 4,220,661 4,087,522 4,457,840

LESS: OWN-SOURCE INCOME Own-Source Revenue Rendering of services 5A 2,418,708 2,359,255 2,418,708 2,359,255 Interest 5B 39,713 41,671 39,712 41,671 Other Income 5C 26,249 - 800 - Total own-source income 2,484,670 2,400,926 2,459,220 2,400,926

Net cost of services 1,628,302 1,819,736 1,628,302 2,056,914

Revenues from Government 5D 1,610,642 1,734,317 1,610,642 1,734,317 Surplus/(deficit) before income tax on continuing operations (17,660) (85,419) (17,660) (322,597)

Income tax expense/(benefit) 6 - - - - Surplus/(deficit) after income tax on continuing operations (17,660) (85,419) (17,660) (322,597) Surplus/(deficit) after income tax (17,660) (85,419) (17,660) (322,597)

OTHER COMPREHENSIVE INCOME Changes in asset revaluation reserve 3,096,979 1,339,984 3,096,979 1,339,984 Total other comprehensive income after income tax 3,096,979 1,339,984 3,096,979 1,339,984 Total Comprehensive income 3,079,319 1,254,565 3,079,319 1,017,387

54 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Balance Sheet As at 30th June 2013

Consolidated Council ASSETS Note 2013 2012 2013 2012 $ $ $ $ Financial assets Cash 7A 612,547 640,700 612,547 628,288 Trade and other receivables 7B 358,347 218,646 358,347 218,646 Investments in subsidiary 7C - - - 58,066 Investments under S.18 of 7D 519,242 500,000 519,242 500,000 CAC Act Total financial assets 1,490,136 1,359,346 1,490,136 1,405,000 Non-financial assets Land & Buildings 8A,D 50,437,219 47,407,975 50,437,219 47,407,975 Infrastructure, plant & 8B,D 251,469 308,235 251,469 233,037 equipment Vehicles 8C,D 233,049 202,517 233,049 147,146 Total non-financial assets 50,921,738 47,918,727 50,921,738 47,788,158 Total Assets 52,411,874 49,278,073 52,411,874 49,193,158

LIABILITIES Provisions Employees 9A 184,895 166,546 184,895 166,546 Total provisions 184,895 166,546 184,895 166,546 Payables Suppliers 10A 264,936 360,483 264,936 294,370 Other Payables 10B 57,634 56,947 57,634 56,947 Total payables 322,570 417,430 322,570 351,317 Interest Bearing Liabilities Borrowings 11 195,256 64,264 195,256 45,462 Total Interest Bearing Liabilities 195,256 64,264 195,256 45,462 Total liabilities 702,722 648,240 702,722 563,325 Net Assets 51,709,153 48,629,833 51,709,153 48,629,833

EQUITY Parent entity interest Reserves 25,502,897 22,405,917 25,502,897 22,405,918 Accumulated surplus 26,206,257 26,223,916 26,206,256 26,223,915 Total parent entity interest 51,709,153 48,629,833 51,709,153 48,629,833

Total equity 51,709,153 48,629,833 51,709,153 48,629,833

Current liabilities 533,544 572,209 674,490 527,156 Non-current liabilities 169,178 76,031 28,232 36,169 Current assets 970,894 859,346 970,894 846,934 Non-current assets 51,440,980 48,418,727 51,440,981 48,346,224

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 55 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Statement of Changes in Equity For the year ended 30th June 2013

Asset Revaluation Consolidated Accumulated Surplus Total Equity Reserve 2013 2012 2013 2012 2013 2012

Opening Balance 26,223,916 26,309,335 22,405,917 21,065,933 48,629,833 47,375,268

Comprehensive Income

Other Comprehensive - - 3,096,979 1,339,984 3,096,979 1,339,984 Income

Surplus/(Deficit) for (17,660) (85,419) - - (17,660) (85,419) the period

Total comprehensive (17,660) (85,419) 3,096,979 1,339,984 3,079,319 1,254,565 income

Closing Balance at 26,206,257 26,223,916 25,502,896 22,405,917 51,709,152 48,629,833 30 June

Asset Revaluation Council Accumulated Surplus Total Equity Reserve

2013 2012 2013 2012 2013 2012

Opening Balance 26,223,915 26,546,512 22,405,918 21,065,934 48,629,833 47,612,446

Comprehensive Income

Transfers in from ------Sub-Entity

Other Comprehensive - - 3,096,979 1,339,984 3,096,979 1,339,984 Income

Surplus/(Deficit) for (17,660) (322,597) - - (17,660) (322,597) the period

Total comprehensive (17,660) (322,597) 3,096,979 1,339,984 3,079,319 1,017,387 income

Closing Balance at 26,206,255 26,223,915 25,502,897 22,405,918 51,709,152 48,629,833 30 June

56 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Cash Flow Statement For the year ended 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ OPERATING ACTIVITIES Cash received Grants 1,610,642 1,708,067 1,610,642 1,708,067 Rendering of services 2,183,994 2,381,515 2,183,994 2,381,515 Interest 39,712 51,479 39,712 51,479

Total cash received 3,834,348 4,141,061 3,834,348 4,141,061 Cash used Community Grants (106,834) (155,958) (106,834) (155,958) Employees (2,275,673) (2,404,012) (2,275,673) (2,404,012) Suppliers (1,129,910) (1,293,289) (1,127,465) (1,337,036) Finance costs (24,279) (5,786) (23,224) (1,957) Total cash used (3,536,696) (3,859,045) (3,533,196) (3,898,963)

Net cash from operating activities 12B 297,652 282,016 301,152 242,098

INVESTING ACTIVITIES Cash received Proceeds on sale of property, plant & equipment 76,000 5,909 - - Total cash received 76,000 5,909 - - Cash used Purchase of property, plant & equipment (297,651) (43,648) (297,651) (43,647) Investments (19,242) (500,000) (19,242) (500,000) Total cash used (316,893) (543,648) (316,893) (543,647)

Net cash (used by) investing activities (240,893) (537,739) (316,893) (543,647)

FINANCING ACTIVITIES Cash used Repayment of loans (84,912) (38,262) - - Total cash (used by) / from (84,912) (38,262) - - financing activities Net cash from/(used by) financing activities (84,912) (38,262) - -

Net increase/(decrease) in cash held (28,153) (293,985) (15,740) (301,549) Cash at the beginning of the year 640,700 934,685 628,288 929,837 Cash at the end of the year 7A 612,547 640,700 612,547 628,288

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 57 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 Note 1: Summary of Significant Accounting Policies 1.1 Objective of Wreck Bay Aboriginal Community Council Wreck Bay Community Council is an Australian Government controlled entity. It is a not-for-profit entity .The objective of the Council is to benefit the local community through services and support. The agency is structured to meet the following outcomes: Outcome 1: To consider and where practicable, take action for the benefit of the community in relation to housing, social welfare, education, training or health needs of the members of the community. Outcome 2: To conduct business enterprises for the economic or social benefit of the community. The continued existence of the Council in its present form and with its present programs is dependant on Government policy and on continuing funding by Parliament for the Council’s administration and programs. 1.2 Basis of Preparation of the Financial Statements The financial statements are general purpose financial statements and are required by clause 1(b) of schedule 1 to the Commonwealth Authorities and Companies Act 1997. The continued existence of the Council in its present form and with its present programs is dependant on Government policy and on continuing appropriations by Parliament for the Council’s administration and programs. The financial statements and notes have been prepared in accordance with: hh Finance Minister’s Orders (or FMOs) for reporting periods ending on or after 1 July 2013; and hh Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period. The financial statements have been prepared on an accrual basis and is in accordance with historical cost convention, except for certain assets at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position. The financial statements are presented in Australian dollars and values are rounded to the nearest dollar unless otherwise specified. Unless an alternative treatment is specifically required by an Accounting Standard or the FMOs, assets and liabilities are recognised in the Council and Consolidated Balance Sheets when and only when it is probable that future economic benefits will flow to the entity or a future sacrifice of economic benefits will be required and the amounts of the assets or liabilities can be reliably measured. However, assets and liabilities arising under executor contracts are not recognised unless required by an accounting standard. Liabilities and assets that are unrecognised are reported in the schedule of commitments or the schedule of contingencies. Unless alternative treatment is specifically required by an accounting standard, income and expenses are recognised in the Council and Consolidated Statement of Comprehensive Income when and only when the flow, consumption or loss of economic benefits has occurred and can be reliably measured. 1.3 Significant Accounting Judgments and Estimates In the process of applying the accounting policies listed in this note, Council has made a judgement that have the most significant impact on the amounts recorded in the financial statements: hh The fair value of land and buildings has been taken to be the market value of similar properties as determined by an independent valuer. In some instances, Council buildings are purpose-built and may in fact realise more or less in the market. No accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

58 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 1.4 Principles of Consolidation The consolidated financial statements are those of the economic entity, comprising Wreck Bay Aboriginal Community Council (the parent entity) and Wreck Bay Enterprises Limited. The accounts of Wreck Bay Enterprises Limited are prepared for the period 1 July 2012 to 30 June 2013 using accounting policies which are consistent with those of the Council. The effects of transactions and balances between the entities are eliminated in full. 1.5 New Accounting Standards Adoption of new Australian Accounting Standard requirements No accounting standard has been adopted earlier than the application date as stated in the standard. No new accounting standards, amendments to standards and interpretations issued by the Australian Accounting Standards Board that are applicable in the current period have had a material financial affect on the Council and consolidated entity. Future Australian Accounting Standard requirements New standards, amendments to standards, and interpretations that are applicable to future periods have been issued by the Australian Accounting Standards Board. No new accounting standards applicable in future periods are expected to have a material affect on the Council and consolidated entity. (i) AASB 1053 Application of tiers of Australian Accounting Standards and AASB 2010-2 Amendments to Australian Accounting Standards - These standards are applicable for financial years ended 30 June 2014 and provide reduced annual reporting disclosures for entities meeting the criteria. The Government has, to date, not taken a position on whether the Council will be able to access this new reporting regime. 1.6 Revenue The revenues described in this Note are revenues relating to the core operating activities of the Council and consolidated entity. Revenue from the sales of goods is recognised when: hh The risks and rewards of ownership have been transferred to the buyer; hh The seller retains no managerial involvement nor effective control over the goods; hh The revenue and transaction costs incurred can be reliably measured; and hh It is probable that the economic benefits associated with the transactions will flow to the Council. Revenue from rendering of services is recognised by reference to the stage of completion of contracts at the reporting date. The revenue is recognised when: hh The amount of revenue, stage of completion and transaction costs incurred can be reliably measured; and hh The probable economic benefits from the transaction will flow to the Council. The stage of completion of contracts at the reporting date is determined by reference to the proportion that costs incurred to date bear to the estimated total costs of the transaction. Receivables for goods and services, which have 30 day terms, are recognised at the nominal amounts due less any provision for bad and doubtful debts. Collectability of debts is reviewed at balance date. Provisions are made when collectability of the debt is no longer probable. Interest Revenue is recognised using the effective interest method as set out in AASB 139 Financial Instruments: Recognition and Measurement.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 59 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 Revenue from Government Grants received from Commonwealth Departments for the year are recognised in the period to which they relate. 1.7 Gains/Losses Sale of Assets Gains/losses from disposals of non-current assets are recognised when control of the asset has passed to the buyer. 1.8 Employee Benefits Liabilities for ‘short-term employee benefits’ (as defined AASB 119 Employee Benefits) and termination benefits due within twelve months of balance date are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability. Other long-term employee benefits are measured as net total of the present value of the defined benefit obligation at the end of the reporting period minus the fair value at the end of the reporting period of plan assets (if any) out of which the obligations are to be settled directly. Leave The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is paid out at financial year end. The leave liabilities are calculated on the basis of employees’ remuneration, including the Council’s employer superannuation contribution rates, to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave takes into account attrition rates and pay increases through promotion and inflation. Superannuation Employees of Wreck Bay Aboriginal Community Council (parent entity), and Wreck Bay Enterprises Limited are members of the AMP Superleader Scheme, the Health Employees Superannuation Trust Australia (HESTA) and the Integral Superannuation Fund. Employer Contributions amounting to $nil (2012:$nil) for the economic entity and $172,841 (2012:$177,162) for the Council, in relation to these schemes have been expensed in these financial statements. The liability for superannuation recognised as at 30 June represents outstanding contributions for the final fortnight of the year. 1.9 Leases A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits. Where an asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount. The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets.

60 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 1.10 Borrowing Costs All borrowing costs are expensed as incurred. 1.11 Cash Cash and cash equivalents includes cash on hand and demand deposits in bank accounts with an original maturity of 3 months or less that are readily convertible to known amounts of cash and subject to insignificant risk of changes in value. Cash is recognised at its nominal amount. 1.12 Financial Assets Council classifies its financial assets in the following categories: <‘Loans and receivables’. The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are recognised and derecognised upon ‘trade date’. Effective Interest Method The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or, where appropriate, a shorter period. Income is recognised on an effective interest rate basis except for financial assets that are recognised at fair value through profit or loss. Loans and Receivables Trade receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as ‘loans and receivables’. Loans and receivables are measured at amortised cost using the effective interest method less impairment. Interest is recognised by using the effective interest rate. Impairment of Financial Assets Financial assets are assessed for impairment at end of each reporting period. < Financial assets held at amortised cost – If there is objective evidence that an impairment loss has been incurred for loans and receivables or held to maturity investments held at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate. The carrying amount is reduced by way of an allowance account. The loss is recognised in the statement of comprehensive income. 1.13 Financial Liabilities Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’. Other Financial Liabilities Other financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 61 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 Supplier and Other Payables Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced). 1.14 Contingent Liabilities and Contingent Assets Contingent Liabilities and Contingent Assets are not recognised in the balance sheet but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote. 1.15 Financial Guarantee Contracts Financial guarantee contracts are accounted for in accordance with AASB 139 Financial Instruments: Recognition and Measurement. They are not treated as a contingent liability, as they are regarded as financial instruments outside the scope of AASB 137 Provisions, Contingent Liabilities and Contingent Assets. 1.16 Acquisition of Assets Assets are recorded at cost on acquisition except as stated below. The cost of the acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs where appropriate. Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition. 1.17 Property, Plant and Equipment Asset Recognition Threshold Purchases of property, plant and equipment are recognised initially at cost in the balance sheet, except for purchases costing less than $300, which are expensed in the year of acquisition (other than where they form part of a group of similar items which are significant in total). Revaluations Fair values for each class of asset are determined as shown below: Asset Class Fair value measured at Land Market value Buildings Exc. Leasehold Improvements Market value Leasehold Improvements Depreciated replacement cost Plant & Equipment Depreciated replacement cost Following initial recognition at cost, property plant and equipment were carried at fair value less subsequent accumulated depreciation and accumulated impairment losses. Valuations were conducted with sufficient frequency to ensure that the carrying amounts of assets did not differ materially from the assets’ fair values at the reporting date. The regularity of independent valuations depended upon the volatility of movements in market values for the relevant assets. Revaluation adjustments were made on a class basis. Any revaluation increment was credited to equity under the heading of asset revaluation reserve except to the extent that it reversed a previous revaluation decrement of the same asset class that was previously recognised in the surplus, deficit. Revaluation decrements for a class of assets were recognised directly in the surplus/deficit except to the extent that they reversed a previous revaluation increment for that class. Any accumulated depreciation as at the revaluation date were eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount.

62 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 Depreciation Depreciable property plant and equipment assets are written-off to their estimated residual values over their estimated useful lives to Council using, in all cases, the straight-line method of depreciation. Leasehold improvements are amortised on a straight-line basis over the lesser of the estimated useful life of the improvements or the unexpired period of the lease. Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate. Depreciating rates applying to each class of depreciable asset are based on the following useful lives:

2013 2012

Buildings on freehold land 40 years 40 years

Plant and Equipment 3 to 10 years 3 to 10 years

The aggregate amount of depreciation allocated for each class of asset during the reporting period is disclosed in Note 4E. Impairment All assets were assessed for impairment at 30 June 2013. Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if Council were deprived the asset, its value in use is take to be its depreciated replacement cost. Derecognition An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal. 1.18 Taxation The Council is exempt from all forms of taxation except fringe benefits tax (FBT) and the goods and services tax (GST). However, pursuant to a ruling issued by the Australian Taxation Office in May 2002, the Council’s controlled entity, Wreck Bay Enterprises Limited; is not exempt from income tax. Revenues, expenses and assets are recognised net of GST except: hh where the amount of GST incurred is not recoverable from the Australian Taxation Office, and hh for receivables and payables. Income Tax The charge for current income tax expense is based on the profit for the year adjusted for any non-assessable or disallowed items. It is calculated using tax rates that have been enacted or are substantially enacted by the balance sheet date. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax is credited to the income statement except where it relates to items that may be credited directly to equity, in which case the deferred tax is adjusted directly against equity.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 63 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013 Deferred income tax assets are recognised to the extent that it is probable that future tax profits will be available against which deductible temporary differences can be utilised. < The amount of the benefits brought to account or which may be realised in the future is based on the assumption that no adverse change will occur in income taxation legislation and the anticipation that the company will derive sufficient future assessable income to enable the benefit to be realised and comply with the conditions of deductibility imposed by the law. Revenues, expenses and assets are recognised net of GST: < Except where the amount of GST incurred is not recoverable from the Australian Taxation Office; and < Except for receivables and payables. 1.19 Insurance The Council places its general insurance through Austbrokers Insurance Pty Ltd. General insurance is placed with AIB Insurance Brokers, directors and officers insurance with QBE Insurance, motor vehicle cover with Allianz Australia Insurance Ltd and workers compensation is insured through Comcare. Note 2: Economic Dependency The Wreck Bay Aboriginal Community Council was established by the Aboriginal Land Grant – Jervis Bay Territory ACT 1986. The Council is dependent on grants from the Commonwealth for its continued existence and ability to carry out its normal activities. The Council is dependent on grants from the Commonwealth for its continues existence and ability to carry out its normal activities. Note 3: Events after the Balance Sheet Date There was no subsequent event that had the potential to significantly affect the ongoing structure and financial activities of the entity.

64 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 4: Expenses Note 4A: Employee expenses Wages and Salaries 1,891,105 2,015,802 1,891,105 2,015,802 Superannuation - Defined Contribution Plans 172,841 177,162 172,841 177,162 Leave and other entitlements 171,838 162,178 171,838 162,178 Separation and redundancies - - - - Director's reimbursements 39,890 49,555 39,890 49,555 Total employee expenses 2,275,673 2,404,697 2,275,673 2,404,697

Note 4B: Suppliers Goods and services Equipment Hire 101,176 133,168 101,176 189,961 Contractors 307,695 147,520 307,695 147,520 Materials & Supplies 261,570 397,866 261,570 397,866 670,441 678,553 670,441 735,346

Goods and services are made up of: Provision of goods - related entities - - - - Provision of goods - external entities 362,746 531,032 362,746 587,827 Rendering of services - related entities - - - - Rendering of services - external entities 307,695 147,520 307,695 147,520 Total goods and services 670,441 678,553 670,441 735,346

Other supplier expenses Operating lease rentals - unrelated entities: Minimum lease payments - - - - Total other supplier expenses - - - - Total supplier expenses 670,441 678,553 670,441 735,346

Note 4C: Occupancy expenses Repairs & maintenance 5,674 12,316 5,674 12,316 Water rates 23,874 23,931 23,874 23,931 Other 57,596 43,410 57,596 43,410 Total Occupancy expenses 87,144 79,656 87,144 79,655

Note 4D: Community Grants Other grants and activities 106,834 157,534 106,834 157,534 Total Community Grants 106,834 157,534 106,834 157,534

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 65 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 4E: Depreciation Property, plant and equipment 166,724 155,572 153,546 118,204 Buildings 249,313 240,768 249,313 240,768 Total depreciation and amortisation 416,037 396,340 402,859 358,972 Note 4F: Finance Costs Finance Leases 24,279 5,786 23,224 1,957 Total finance costs 24,279 5,786 23,224 1,957 Note 4G: Losses Plant & Equipment Proceeds on disposal - (5,909) - - Carrying value of assets sold - 6,873 - - Loss/(Gain) on disposal - 964 - - Note 4H: Write Down and Impairment of Assets Asset write-downs and impairments from: Impairment of investment in subsidiary - - (8,191) 223,318 Impairment of Property, plant & equipment 7,984 27,546 7,984 27,546 Total write-down and impairment of assets 7,984 27,546 (207) 250,864 Note 4I: Other Expenses Accountancy Fees 102,998 91,488 102,998 91,488 Administrative Support - - - - Annual Report Printing 14,760 14,330 14,760 14,330 Audit Fees 28,000 28,000 28,000 28,000 Bad Debt Provision 10,225 13,221 10,225 13,221 Bank Charges 3,583 3,557 3,173 2,786 Board Costs 259 155 259 155 Computer Costs 28,948 37,715 28,948 37,715 Consultancy Fees 2,500 2,500 2,500 2,500 Conference & Travel Expenses 34,150 31,936 34,150 31,936 Fines & Penalties - - - - General Expenses 18,136 10,906 18,136 10,906 Insurance 71,663 63,018 71,663 63,018 Legal Costs 28,588 14,640 28,588 14,640 Minor Equipment Replacement 116 26 116 26 Motor Vehicle Expenses 97,810 61,473 97,810 61,473 Office Supplies 32,519 52,659 29,903 52,659 Recruitment Costs 774 946 774 946 Staff Amenities 15,435 7,649 15,435 7,649 Telephone, Fax & Internet Costs 34,116 35,367 34,116 35,367 Website Design Project - - - - Total Other Expenses 524,580 469,585 521,555 468,815

66 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 5: Income OWN-SOURCE REVENUE

Note 5A: Rendering of Services Sale of services 1,664,295 1,625,691 1,664,295 1,625,691 Housing rentals 26,160 31,642 26,160 31,642 Park lease - annual rental 272,209 270,268 272,209 270,268 - 25% of park income 336,547 286,966 336,547 286,966 Daycare fees 27,070 40,163 27,070 40,163 Fundraising 150 1,114 150 1,114 Other income 92,275 103,411 92,275 103,411 Total rendering of services 2,418,708 2,359,255 2,418,708 2,359,255

Rendering of services to: Related entities 2,298,609 2,290,447 2,298,609 2,290,447 External entities 120,099 68,808 120,099 68,808 Total rendering of services 2,418,708 2,359,255 2,418,708 2,359,255

Note 5B: Interest income Bank interest 39,713 41,671 39,712 41,671

Note 5C: Other Income Gains on Plant & Equipment 26,249 - 800 -

REVENUE FROM GOVERNMENT

Note 5D: Revenue from Government ICC 957,778 1,052,273 957,778 1,052,273 DRALGAS 204,200 260,756 204,200 260,756 NPWS 105,000 105,000 105,000 105,000 Southern Rivers Catchment 35,000 15,000 35,000 15,000 MACS 304,664 301,288 304,664 301,288 Community Support Officer - - - - NAIDOC 4,000 - 4,000 - Total revenue from Government 1,610,642 1,734,317 1,610,642 1,734,317

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 67 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $

Note 6: Income Tax

a) Income tax expense Income tax expense - - - -

The Council is exempt from income tax. However, pursuant to a ruling issued by the Australian Taxation Office in May 2002, the Council’s controlled entity, Wreck Bay Enterprises Limited; is not exempt from income tax.

b) Deferred tax asset and liability Deferred tax liability - - - -

Deferred tax assets - - - -

68 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $

Note 7: Financial Assets Note 7A: Cash and Cash Equivalents Cash at bank 610,847 639,000 610,847 626,588 Cash on hand 1,700 1,700 1,700 1,700 612,547 640,700 612,547 628,288 Note 7B: Trade and other receivables Goods and services - external parties 39,826 42,551 39,826 42,551 Goods and services - related entities 325,544 185,617 325,544 185,617 Interest Receivable 2,952 3,699 2,952 3,699 Less: Impairment Allowance Account (9,975) (13,221) (9,975) (13,221) Total receivables (net) 358,347 218,646 358,347 218,646 All receivables are current assets and are expected to be recovered in no more than 12 months. Receivables (gross) are aged as follows: Not overdue 86,695 93,045 86,695 93,045 Overdue by: - less than 30 days 222,529 67,495 222,529 67,495 - 30 to 60 days 2,401 - 2,401 - - 60 to 90 days 17,254 2,564 17,254 2,564 - more than 90 days 36,492 65,064 36,492 65,064 Total receivables (gross) 365,370 228,168 365,370 228,168 The impairment allowance account is aged as follows Not overdue - - - - Overdue by: - less than 30 days - - - - - 30 to 60 days - - - - - 60 to 90 days - - - - - more than 90 days (9,975) (13,221) (9,975) (13,221) Total provision for doubtful debts (9,975) (13,221) (9,975) (13,221) Reconciliation of the Impairment Allowance Amount: Goods and Goods and Movements in relation to 2013 Total Total services services $ $ $ $ Opening Balance 13,221 13,221 13,221 13,221 Amounts added to impairment 10,224 10,224 10,224 10,224 Amounts written off (13,470) (13,470) (13,470) (13,470) Closing Balance 9,975 9,975 9,975 9,975 Goods and Goods and Movements in relation to 2012 Total Total services services $ $ $ $ Opening Balance - - - - Amounts added to impairment 13,221 13,221 13,221 13,221 Amounts written off - - - - Closing Balance 13,221 13,221 13,221 13,221

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 69 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council

Note 2013 2012 2013 2012

$ $ $ $

Note 7C: Investments in subsidiary

Non-current: Share in Wreck Bay Enterprises

Limited (WBEL) (transferred plant &

equipment, at cost) - - 215,127 281,384

- Accumulated Impairment - - (215,127) (223,318) Losses (Note 4H)

- - - 58,066

Note 7D: Investments under S.18 of the CAC Act

Term Deposit 519,242 500,000 519,242 500,000

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

70 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 8: Non-Financial Assets Note 8A: Land and Buildings Freehold land - Community 403 Ha 8,000,000 8,000,000 8,000,000 8,000,000 at valuation (fair value) * Freehold land - Booderee National 31,175,000 30,010,000 31,175,000 30,010,000 Park at valuation (fair value) * Leasehold improvements at cost 189,970 189,234 189,970 189,234 Accumulated depreciation (42,101) (23,609) (42,101) (23,609) 147,869 165,625 147,869 165,625 Buildings on freehold land Buildings on freehold land (fair value) * 11,114,350 9,232,350 11,114,350 9,232,350 Accumulated depreciation - - - - 11,114,350 9,232,350 11,114,350 9,232,350

Total Land and Buildings 50,437,219 47,407,975 50,437,219 47,407,975

Revaluation increments included $1,165,000 for Freehold Land - Booderee (2012:$502,500), $1,882,000 for Buildings on Freehold Land (2012:$837,484) were credited to the asset revaluation reserve and included in the equity section of the balance sheet; no decrements were expensed (2012:nil). * Land, community buildings and houses have been revalued by Keith Gibson, valuer Currarong as at 30/06/13 on a fair value basis. Increments and decrements in revaluations have been adjusted against the asset revaluation reserve - see Note 8(D). No indicators for impairment were found for land and buildings. No land or buildings were expected to be sold or disposed of within 12 months. Note 8B: Property, Plant & Equipment Computer equipment 34,887 28,269 34,887 28,269 Accumulated depreciation (21,595) (12,704) (21,595) (12,704) 13,292 15,565 13,292 15,565 Furniture & fittings 82,271 68,279 82,271 68,279 Accumulated depreciation (43,423) (29,057) (43,425) (29,059) 38,848 39,222 38,846 39,220

Plant & Equipment 314,966 383,806 314,966 257,784 Accumulated depreciation (115,637) (130,358) (115,636) (79,532) 199,330 253,448 199,330 178,252

Total Property, Plant & Equipment 251,470 308,235 251,468 233,037

Note 8C; Vehicles Motor vehicles 419,977 415,908 419,976 261,387 Accumulated depreciation (186,928) (213,391) (186,927) (114,241) Total Vehicles 233,049 202,517 233,049 147,146

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 71 - - 280,870 166,577 409,119 416,037 409,684 TOTAL (310,028) (230,821) (184,652) 2,866,158 48,327,846 51,331,422 50,921,739 47,918,727 - - - - 166,577 - - (162,508) - - (108,514) Furniture Vehicles - - Plant & Plant Equipment - - (147,520) - - (76,138) 6,618 78,681 13,992 8,891 61,416 14,366 82,051 28,269 383,806 68,279 415,908 34,887 314,966 82,271 419,977 12,704 130,358 29,057 213,391 21,595 115,637 43,423 186,928 13,292 199,330 38,848 233,049 15,565 253,448 39,222 202,517 Computer Computer Equipment - - 23,609 42,101 181,578 249,313 (230,821) 2,866,158 Buildings 47,431,584 50,479,320 50,437,219 47,407,975 Total Land & Land Total - - - - Leasehold Leasehold Improvm'nt - - 23,609 - - 42,101 Buildings on on Buildings Freehold Land Freehold - 180,842 736 - - - 230,821 18,492 - (230,821) - - Land 38,010,000 9,232,350 189,234 39,175,000 11,114,350 189,970 39,175,000 11,114,350 147,869 38,010,000 9,232,350 165,625 Gross Value at 1 July 2012 July 1 at Value Gross Item Additions - By Purchase By - Additions - By Chattel Mortgage Chattel By - Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in 1,165,000 1,701,158 Other Movements: Leased vehicles vehicles Leased Movements: Other paid out Disposals - Other - Disposals Gross value as at 30 June 2013 June 30 at as value Gross Accumulated Depreciation as at at as Depreciation Accumulated 2012 July 1 Depreciation expense Depreciation Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in Other Movements: Leased vehicles vehicles Leased Movements: Other paid out Disposals Accumulated Depreciation as at at as Depreciation Accumulated 2013 June 30 Net book value as at 30 June 2013 June 30 at as value book Net Net book value as at 1 July 2012 July 1 at as value book Net Note 8D: Reconciliation of Opening and Closing Balances of Property, Plant & Equipment 2013 (Consolidated) Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements at 30th June 2013 As

72 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 73 - - 46,479 42,631 897,500 650,878 396,340 409,119 TOTAL (230,034) (442,484) (195,615) 47,571,270 48,327,846 47,918,727 46,920,392 42,631 Vehicles Leased Leased Vehicles Furniture Plant & Plant Equipment ------(149,115) 149,115 ------(90,081) 90,081 8,566 65,431 13,031 17,390 51,154 9,564 306,033 48,506 83,297 162,024 48,404 458,604 120,458 166,587 239,584 14,567 21,620 3,747 - - 28,269 383,806 68,279 - 415,908 38,840 152,571 71,952 83,290 77,560 12,704 130,358 29,057 - 213,391 15,565 253,448 39,222 - 202,517 (34,702) (96,418) (55,926) (17,472) (15,422) (34,702) (87,644) (55,926) (10,599) (5,404) Computer Computer Equipment - - 6,545 23,609 (1,340) 897,500 226,665 240,768 (10,094) (442,484) Buildings 46,537,633 47,431,584 47,407,975 46,310,968 Total Land & Land Total Leasehold Leasehold Improvm'nt - 6,545 -- - (10,094) -- - (1,340) - 23,609 Buildings on on Buildings Freehold Land Freehold - - - - 220,937 5,728 - 221,547 19,221 - (442,484) - - - - 502,500 395,000 - Land 37,507,500 8,837,350 192,783 38,010,000 9,232,350 189,234 38,010,000 9,232,350 165,625 37,507,500 8,616,413 187,055 Item Gross Value at 1 July 2011 July 1 at Value Gross Additions: By Purchase By Additions: - By Chattel Mortgage Chattel By - recognised impairment and Revaluations income comprehensive other in Other Movements: Leased vehicles vehicles Leased Movements: Other paid out Disposals: Other Disposals: Gross value as at 30 June 2012 June 30 at as value Gross Accumulated Depreciation as at at as Depreciation Accumulated 2011 July 1 Depreciation expense Depreciation Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in Other Movements: Leased vehicles vehicles Leased Movements: Other paid out Disposals Accumulated Depreciation as at at as Depreciation Accumulated 2012 June 30 Net book value as at 30 June 2012 June 30 at as value book Net Net book value as at 1 July 2011 as at Net book value Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements at 30th June 2013 As Note 8D: Reconciliation of Opening and Closing Balances of Property, Plant & Equipment 2012 (Consolidated)

72 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 73 280,868 166,577 259,145 402,859 409,684 (29,484) (21,500) TOTAL (230,821) 2,866,158 48,047,302 51,331,422 50,921,738 47,788,158 166,577 Furniture Vehicles Plant & Plant Equipment ---- - (21,497) - (7,987) ---- - (16,956) - (4,544) 6,618 78,679 13,992 8,891 53,059 14,366 77,230 28,269 257,784 68,280 261,386 34,887 314,966 82,271 419,977 12,704 79,532 29,059 114,241 21,595 115,636 43,425 186,927 13,292 199,330 38,846 233,050 15,565 178,252 39,221 147,145 Computer Computer Equipment - - 23,609 42,101 181,578 249,313 (230,821) 2,866,158 Buildings 47,431,584 50,479,320 50,437,219 47,407,975 Total Land & Land Total - - - - Building Building Leasehold Leasehold Improvements Buildings on on Buildings Freehold Land Freehold - 180,842 736 -- - - 23,609 - 230,821 18,492 - (230,821) -- - - 42,101 Land 1,165,000 1,701,158 38,010,000 9,232,350 189,234 39,175,000 11,114,350 189,970 39,175,000 11,114,350 147,869 38,010,000 9,232,350 165,625 Gross Value at 1 July 2012 July 1 at Value Gross Additions - By Purchase By - Additions - By Chattel Mortgage Chattel By - Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in Write-Down of Assets of Write-Down Gross value as at 30 June 2013 June 30 at as value Gross Accumulated Depreciation as at at as Depreciation Accumulated 2012 July 1 Depreciation expense Depreciation Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in Disposals Accumulated Depreciation as at at as Depreciation Accumulated 2013 June 30 Net book value as at 30 June 2013 June 30 at as value book Net Net book value as at 1 July 2012 July 1 at as value book Net Note 8E: Reconciliation of Opening and Closing Balances of Property, Plant & Equipment 2013 (Council) Item Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements at 30th June 2013 As

74 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 75 46,478 42,631 897,500 527,673 358,972 259,145 TOTAL (212,562) (442,484) (185,016) 47,273,255 48,047,301 47,788,158 46,745,582 42,631 Furniture Vehicles Plant & Plant Equipment ------8,566 52,829 13,031 43,778 9,564 218,235 48,504 158,311 48,404 332,582 120,458 234,178 14,567 21,619 3,747 28,269 257,784 68,280 261,386 38,840 114,347 71,954 75,867 12,704 79,532 29,059 114,241 15,565 178,252 39,220 147,146 (34,702) (96,418) (55,926) (15,422) (34,702) (87,644) (55,926) (5,404) Computer Computer Equipment 6,545 23,609 (1,340) 897,500 226,665 240,768 (10,094) (442,484) Buildings 46,537,633 47,431,584 47,407,975 46,310,968 Total Land & Land Total - - Building Building Leasehold Leasehold Improvements - 6,545 - (10,094) - (1,340) - 23,609 Buildings on on Buildings Freehold Land Freehold - - - 220,937 5,728 - 221,547 19,221 - (442,484) - - 502,500 395,000 Land 37,507,500 8,837,350 192,783 38,010,000 9,232,350 189,234 38,010,000 9,232,350 165,625 37,507,500 8,616,413 187,055 Item Gross Value at 1 July 2011 July 1 at Value Gross Additions - By Purchase By - Additions - From disposal of entities or operations operations or entities of disposal From - restructuring) (including (write-downs) / write-ups Revaluations: Disposals: Other Disposals: Gross value as at 30 June 2012 June 30 at as value Gross Accumulated Depreciation as at at as Depreciation Accumulated 2011 July 1 Depreciation charge for the year the for charge Depreciation Revaluations and impairment recognised recognised impairment and Revaluations income comprehensive other in Disposals Accumulated Depreciation as at at as Depreciation Accumulated 2012 June 30 Net book value as at 30 June 2012 June 30 at as value book Net Net book value as at 1 July 2011 July 1 at as value book Net Note 8E: Reconciliation of Opening and Closing Balances of Property, Plant & Equipment 2012 (Council) Wreck Bay Aboriginal Community Council Community Aboriginal Bay Wreck ABN: 62 564 797 956 Notes to and forming part of the financial statements at 30th June 2013 As

74 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 75 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 9: Provisions

Note 9A: Employees Leave 184,895 166,546 184,895 166,546 Total employees provisions 184,895 166,546 184,895 166,546

Employee provisions are expected to be settled in: No more than 12 months 156,664 130,376 156,664 130,376 More than 12 months 28,232 36,169 28,232 36,169 Total employees provisions 184,895 166,546 184,895 166,546

Note 10: Payables Note 10A: Suppliers Rent in advance (Park) 34,897 65,016 34,897 65,016 Grants in advance - 64,895 - 64,895 Trade Creditors 185,028 183,312 185,028 117,199 Accrued Expenses 45,010 47,260 45,010 47,260

Total supplier payables 264,936 360,483 264,936 294,370

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

Note 10B: Other Payables Salaries 32,294 38,494 32,294 38,494 Superannuation 25,341 18,454 25,341 18,454 Payroll tax - - - - Total other payables 57,634 56,947 57,634 56,947

Total other payables are expected to be settled in: No more than 12 months 57,634 56,947 57,634 56,947 More than 12 months - - - - Total Other Payables 57,634 56,947 57,634 56,947

76 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 11: Interest Bearing Liabilities Obligations under finance leases and hire purchase contracts 195,256 64,264 195,256 45,462 Total loan liability 195,256 64,264 195,256 45,462

Payable: Within one year: Minimum payments 73,847 29,888 73,847 11,549 Deduct: future finance charges (19,537) (5,486) (19,537) (4,433) 54,310 24,402 54,310 7,116

In one to five years: Minimum payments 168,889 47,888 168,889 46,360 Deduct: future finance charges (27,943) (8,026) (27,943) (8,014) 140,946 39,862 140,946 38,346

Finance leases recognised on the balance sheet 195,256 64,264 195,256 45,462

A Chattel Mortgage was issued in April 2012 in relation to a Ford Territory and is repayable in monthly instalments beginning April 2012 to April 2016. The interest rate implicit in the loan is 10.49% A Chattel Mortgage was issued in September 2012 in relation to a Ford Ranger and is repayable in monthly instalments beginning September 2012 to September 2016. The interest rate implicit in the loan is 10.97% A Chattel Mortgage was issued in September 2012 in relation to a Ford Ranger and is repayable in monthly instalments beginning September 2012 to September 2016. The interest rate implicit in the loan is 10.86% A Chattel Mortgage was issued in October 2012 in relation to a Ford Ranger and is repayable in monthly instalments beginning October 2012 to October 2016. The interest rate implicit in the loan is 10.98% A Chattel Mortgage was issued in October 2012 in relation to a Ford Ranger and is repayable in monthly instalments beginning October 2012 to October 2016. The interest rate implicit in the loan is 10.97% A Chattel Mortgage was issued in October 2012 in relation to a Ford Ranger and is repayable in monthly instalments beginning October 2012 to October 2016. The interest rate implicit in the loan is 11.09% There were no contingent rentals. The leases are non-cancellable.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 77 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 12: Cash Flow Reconciliation

(a) Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement

Cash and Cash Equivalents as per: Cash flow statement 612,547 640,700 612,547 628,288 Balance Sheet 612,547 640,700 612,547 628,288 Difference - - - -

(b) Reconciliation of net cost of services to net cash from operating activities:

Net cost of services (1,628,302) (1,819,735) (1,636,491) (1,833,596) Add revenue from Government 1,610,642 1,734,317 1,610,642 1,734,317

Adjustments for non-cash items Depreciation of property, plant & equipment 416,036 396,340 402,859 358,972 Loss or (Gain) on Disposal of Asset (25,449) 964 - - Net write down of non-financial assets 7,984 27,546 7,984 27,546

Changes in assets and liabilities (Increase)/decrease in receivables (139,702) 11,073 (139,702) 11,073 (Increase)/decrease in intercompany loan 66,838 - 66,255 12,276 Increase/(decrease) in payables 67,832 (96,048) 67,832 (96,050) Increase/(decrease) in tax liabilities - - - - Increase/(decrease) in staff and other provisions 16,786 32,817 16,786 32,817 Increase/(decrease) in prepaid income (95,013) (5,257) (95,013) (5,257) Net cash provided by operating activities 297,652 282,017 301,152 242,098

78 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council 2013 2012 2013 2012 $ $ $ $ Note 13: Directors Remuneration The number of non-executive directors of the Council included in these figures are shown below in the relevant remuneration bands: less than $29,999 12 11 12 11 Total number of directors of the Council 12 11 12 11

Total remuneration received or due and receivable by Directors of the Council 38,633 49,555 38,633 49,555

Remuneration of executive directors is included in Note 14:Senior Executive Remuneration

Note 14: Senior Executive Remuneration

Note 14A: Senior Executive Remuneration Expense for the Reporting Period

Short-term employee benefits: Salary 343,356 320,321 343,356 320,321 Annual Leave Accrued 26,126 9,989 26,126 9,989 Total short-term employee benefits 369,482 330,310 369,482 330,310

Post-employment benefits: Superannuation 28,675 26,222 28,675 26,222 Total post-employment benefits 28,675 26,222 28,675 26,222

Other long-term benefits Long-service leave 7,936 8,380 7,936 8,380 Total other long-term benefits 7,936 8,380 7,936 8,380

Total employment benefits 406,094 364,912 406,094 364,912

Notes: 1. Note 14A is prepared on an accrual basis. 2. Note 14A excludes acting arrangements and part-year service where total remuneration expensed for a senior executive was less than $180,000.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 79 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Note 14B: Average Annual Packages and Bonus Paid for Substantive Senior Executives as at the end of the Reporting Period Consolidated as at 30 June 2013 Senior Fixed Elements Fixed Elements and Executives Contributed Bonus Paid Salary $ Allowances $ Total $ No. Superannuation $ Total remuneration (including part-time arrangements): less than $180,000 3 114,452 28,675 - 143,127 Total 3

Council as at 30 June 2013 Fixed Elements and Senior Fixed Elements Bonus Paid Executives Salary $ Contributed Allowances $ Total $ No. Superannuation $ Total remuneration (including part-time arrangements): less than $180,000 3 114,452 28,675 - 143,127 Total 3

Consolidated as at 30 June 2012 Senior Fixed Elements Fixed Elements and Executives Contributed Bonus Paid Salary $ Allowances $ Total $ No. Superannuation $ Total remuneration (including part-time arrangements): less than $180,000 3 106,774 26,222 - 132,996 Total 3

Council as at 30 June 2012 Senior Fixed Elements Fixed Elements and Executives Contributed Bonus Paid Salary $ Allowances $ Total $ No. Superannuation $ Total remuneration (including part-time arrangements): less than $180,000 3 106,774 26,222 - 132,996 Total 3

80 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Notes: This table reports substantive senior executives who were employed by the entity at the end of the reporting period. Fixed elements were based on the employment agreement of each individual. Each row represents an average annualised figure (based on headcount) for the individuals in that remuneration package band (i.e. the 'Total' column). Variable Elements: Variable elements were not included in the 'Fixed Elements and Bonus Paid' table above. The following variable elements were available as part of Senior executives' remuneration package: (a) On average senior executives were entitled to the following leave entitlements: - Annual Leave (AL): entitled to 20 days (2012: 20 days) each full year worked (pro-rata for part-time); - Personal Leave (PL): entitled to 12 days (2012: 12days) or part-time equivalent; and - Long Service Leave (LSL): in accordance with Long Service Leave (Commonwealth Employees) Act 1976. (b) Senior executives were members of one of the following superannuation funds: - AMP Superannuation: employer contributions were set at 9% (2012:9%) - Plan B: employer contributions were set at 9% (2012:9%) - Integral Superannuation: employer contributions were set at 9% (2012:9%)

Note 14C: Other Highly Paid Staff During the reporting period, there were no employees whose salary plus performance bonus were $180,000 or more.

Note 15: Remuneration of Auditors Consolidated Council 2013 2012 2013 2012 Remuneration to the Auditor-General $ $ $ $ for auditing the financial statements for the reporting period 30,000 30,000 30,000 30,000

No other services were provided by the Auditor-General during the reporting period.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 81 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Consolidated Council Note 2013 2012 2013 2012 $ $ $ $ Note 16: Financial Instruments 16A Categories of financial instruments Financial assets Loans and receivables: Cash on hand or at deposit 612,547 640,700 612,547 628,288 Term Deposit 519,242 500,000 519,242 500,000 Receivables for goods and services 355,395 214,947 355,395 214,947 Interest receivable 2,952 3,699 2,952 3,699 Investment in subsidiary - - - 58,066 Total 1,490,136 1,359,346 1,490,136 1,405,000 Carrying amount of financial assets 1,490,136 1,359,346 1,490,136 1,405,000

Financial liabilities Other financial liabilities Trade creditors 185,028 183,312 185,028 117,199 Accrued expenses 45,010 47,260 45,010 47,260 Borrowings 195,256 64,264 195,256 45,462 Rent in Advance (PARK) 34,897 65,016 34,897 65,016 Grants in Advance - 64,895 - 64,895 Total 460,192 424,747 460,192 339,832 Carrying amount of financial liabilities 460,192 424,747 460,192 339,832

16B Net income and expense from financial assets Loans and receivables Interest revenue 39,713 41,671 39,712 41,671 Net gain/(loss) loans and receivables 39,713 41,671 39,712 41,671 Net gain/(loss) from financial assets 39,713 41,671 39,712 41,671

16C Net income and expense from financial liabilities Financial liabilities - at amortised cost Interest Expense 24,279 5,786 23,224 1,957 Net gain/(loss) financial liabilities - 24,279 5,786 23,224 1,957 amortised cost Net gain/(loss) from financial liabilities 24,279 5,786 23,224 1,957

82 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

16D Fair value of financial instruments Consolidated Carrying Fair Value Carrying Fair Value FINANCIAL LIABILITIES amount 2013 2013 amount 2012 2012 Other liabilities Borrowings 195,256 195,256 64,264 64,264 Total 195,256 195,256 64,264 64,264

Council Carrying Fair Value Carrying Fair Value FINANCIAL LIABILITIES amount 2013 2013 amount 2012 2012 Other liabilities Borrowings 195,256 195,256 45,462 45,462 Total 195,256 195,256 45,462 45,462

16E Credit Risk The maximum exposure to credit risk is the risk that arises from potential default of a debtor. This amount is equal to the total amount for trade receivables ( Council 2013: $365,370 and 2012: $228,168; Subsidiary 2013: $nil and 2012: $nil). Wreck Bay Aboriginal Community Council has assessed the risk of the default on payment and has allocated $9,975 in 2013 (2012: $13,221) to an allowance for doubtful debts account. The Council manages its credit risk by undertaking background and credit checks prior to allowing a debtor relationship. In addition, it has policies and procedures that guide employees debt recovery techniques that are to be applied. Wreck Bay Aboriginal Community Council has no collateral to mitigate against credit risk. Credit risk of financial instruments not past due or individually determined as impaired:

Consolidated Not Past Due Not Past Due Past Due or Past Due or Nor Impaired Nor Impaired Impaired Impaired 2013 $ 2012 $ 2013 $ 2012 $ Receivables for goods and services 86,695 93,045 278,676 135,123 Total 86,695 93,045 278,676 135,123

Council Not Past Due Not Past Due Past Due or Past Due or Nor Impaired Nor Impaired Impaired Impaired 2013 $ 2012 $ 2013 $ 2012 $ Receivables for goods and services 86,695 93,045 278,676 135,123 Total 86,695 93,045 278,676 135,123

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 83 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Ageing of financial assets that are past due but not impaired for 2013

Consolidated 1 to 30 31 to 60 61 to 90 90+ days Total days $ days $ days $ $ $ Receivables for goods and services 222,529 2,401 17,254 36,492 278,676 Total 222,529 2,401 17,254 36,492 278,676

Council 1 to 30 31 to 60 61 to 90 90+ days Total days $ days $ days $ $ $ Receivables for goods and services 222,529 2,401 17,254 36,492 278,676 Total 222,529 2,401 17,254 36,492 278,676

Ageing of financial assets that are past due but not impaired for 2012

Consolidated 1 to 30 31 to 60 61 to 90 90+ days Total days $ days $ days $ $ $ Receivables for goods and services 67,495 - 2,564 65,064 135,123 Total 67,495 - 2,564 65,064 135,123

Council 1 to 30 31 to 60 61 to 90 90+ days Total days $ days $ days $ $ $ Receivables for goods and services 67,495 - 2,564 65,064 135,123 Total 67,495 - 2,564 65,064 135,123

Consolidated & Council Loans and receivables for goods and services amounting to 2013 $9,975 (2012: $13,221) have been individually assessed at 30th June 2013 as impaired.

84 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

16F Liquidity Risk Wreck Bay Aboriginal Community Council's financial liabilities are payables, finance leases and other interest and non-interest bearing liabilities. The exposure to liquidity risk is based on the notion that the Council will encounter difficulty in meeting its obligations associated with financial liabilities. This is highly unlikely due to Government funding and internal policies and procedures put in place to ensure there are appropriate resources to meet its financial liabilities. The following table illustrates the maturities for financial liabilities: Consolidated On Demand Within 1 Year 1 to 5 Years > 5 Years Total 2013 $ 2013 $ 2013 $ 2013 $ 2013 $ Trade creditors - 185,028 - - 185,028 Accrued expenses - 45,010 - - 45,010 Borrowings - 54,310 140,946 - 195,256 Rent in Advance (PARK) - 34,897 - - 34,897 Grants in Advance - - - - - Total - 319,246 140,946 - 460,192 On Demand Within 1 Year 1 to 5 Years Total > 5 Years 2 $ 2012 $ 2012 $ 2012 $ 2012 $ Trade creditors 66,112 117,200 - - 183,312 Accrued Expenses - 47,260 - - 47,260 Borrowings - 24,402 39,862 - 64,264 Rent in Advance (PARK) - 65,016 - - 65,016 Grants in Advance - 64,895 - - 64,895 Total 66,112 318,773 39,862 - 424,747 Council On Demand Within 1 Year 1 to 5 Years > 5 Years Total 2013 $ 2013 $ 2013 $ 2013 $ 2013 $ Trade creditors - 185,028 - - 185,028 Accrued expenses - 45,010 - - 45,010 Borrowings - 54,310 140,946 - 195,256 Rent in Advance (PARK) - 34,897 - - 34,897 Grants in Advance - - - - - Total - 319,246 140,946 - 460,192

On Demand Within 1 Year 1 to 5 Years > 5 Years Total 2012 $ 2012 $ 2012 $ 2012 $ 2012 $ Trade creditors - 117,199 - - 117,199 Accrued expenses - 47,260 - - 47,260 Borrowings - 7,116 38,346 - 45,462 Rent in Advance (PARK) - 65,016 - - 65,016 Grants in Advance - 64,895 - - 64,895 Total - 301,486 38,346 - 339,832 Wreck Bay Aboriginal Community Council is funded by the Australian Government. The Council manages its budgeted funds to ensure it has adequate funds to meet payments as they fall due. In addition, Council has policies in place to ensure timely payment are made when due and has no past experience of default.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 85 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

16G Market Risk Wreck Bay Aboriginal Community Council Limited holds basic financial instruments that do not expose the entity to certain market risks. Wreck Bay Aboriginal Community Council is not exposed to ‘currency risk’ or ‘other price risk’. Note 17: Financial Assets Reconciliation Consolidated Council 2013 2012 2013 2012 $ $ $ $ Total Financial assets as per balance sheet 1,490,136 1,359,346 1,490,136 1,405,000

Total Financial assets per financial instruments note 1,490,136 1,359,346 1,490,136 1,405,000 Note 18: Reporting of Outcomes Council uses an Activity Based Costing System to determine the attribution of its shared items. The system was based on a time and motion study for corporate activities conducted in the year 2009 for the 2009-10 budget. An update of the time and motion study was concluded for the 2009-10 budget. The basis of the attribution table below is consistent with the basis used for the budget. Note 18A: Net Cost of Outcome Delivery Outcome 1 Outcome 2 Total 2013 2012 2013 2012 2013 2012 $ $ $ $ $ $ Departmental Expenses 2,290,071 2,693,938 1,797,451 1,750,043 4,087,522 4,443,981 Own-Source Income 684,771 610,873 1,774,449 1,790,053 2,459,220 2,400,926 Net cost of outcome 1,605,300 2,083,065 23,002 (40,010) 1,628,302 2,043,056 delivery Outcomes 1 and 2 are described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating the actual budget outcome. Note 18B: Major Classes of Expenses, Income, Assets and Liabilities by Outcomes Outcome 1 Outcome 2 Total 2013 2012 2013 2012 2013 2012 $ $ $ $ $ $ Expenses: Employee benefits 1,314,315 1,384,058 961,358 1,020,639 2,275,673 2,404,697 Supplier expenses 185,575 124,525 484,866 554,028 670,441 678,554 Occupancy expenses 67,925 72,685 19,219 6,970 87,144 79,655 Community grants 106,834 157,534 - - 106,834 157,534 Depreciation expense 317,448 308,894 85,411 87,446 402,859 396,340 Finance Costs 4,433 1,957 18,791 3,828 23,224 5,785 Write down and - 233,585 (207) 17,279 (207) 250,864 impairment of assets Other expenses 293,543 410,697 228,013 59,853 521,556 470,549 Total 2,290,074 2,693,935 1,797,451 1,750,043 4,087,525 4,443,979

86 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council ABN: 62 564 797 956 Notes to and forming part of the financial statements As at 30th June 2013

Note 18B: Major Classes of Expenses, Income, Assets and Liabilities by Outcomes Outcome 1 Outcome 2 Total 2013 2012 2013 2012 2013 2012 $ $ $ $ $ $ Income: Rendering of services 644,259 569,202 1,774,449 1,790,053 2,418,710 2,359,256 Interest 39,712 41,671 - - 39,712 41,671 Other Income - - 800 - 800 - Revenues from 1,610,642 1,734,317 - - 1,610,642 1,734,317 Government Total 2,294,612 2,345,190 1,775,249 1,790,053 4,069,863 4,135,245

Assets Cash 469,184 595,714 143,363 44,986 612,547 640,700 Receivables 216,868 58,521 141,479 160,125 358,347 218,646 Investments 519,242 500,000 - - 519,242 500,000 Land & Buildings 50,437,219 47,407,975 - - 50,437,219 47,407,975 Infrastructure, plant & 94,118 47,080 157,351 261,154 251,469 308,234 equipment Leased Vehicles - - - 52,198 - 52,198 Vehicles 53,607 147,146 179,442 3,174 233,049 150,320 Total 51,790,238 49,256,436 621,635 1,021,637 52,411,873 49,278,073

Liabilities Employees 184,895 166,546 - - 184,895 166,546 Suppliers 160,187 244,245 104,747 116,238 264,934 360,483 Other Payables 57,634 56,947 - - 57,634 56,947 Borrowings 195,256 45,462 - 18,802 195,256 64,264 Total 597,973 513,199 104,747 135,040 702,720 648,240

Outcomes 1 and 2 are described in Note 1.1. Net costs shown include intra-government costs that are eliminated in calculating actual Budget outcome. Note 19: Quantifiable Contingencies Council is currently a party to A.C.T. Supreme Court proceedings relating to the Aboriginal Land Grant (Jervis Bay Territory) Act, 1986 and By-laws. It is expected that this matter will be completed by 30 June, 2014. Council is defending claims against it under the Act and, additionally, seeking declarations from the Court. It is estimated that the total legal costs and disbursements in this matter will be in the vicinity of between $60,000 - $80,000. Note 20: Commitments The Council has no commitments in the current or in the immediately preceding reporting periods.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 87 WBEL

Financial Statement

88 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 89 90 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 91 92 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Statement of Comprehensive Income For the year ended 30th June 2013

Note 2013 2012 $ $

Revenue from ordinary activities 2 1 56,793 Other income 2 25,449 - 25,450 56,793

Expenses Depreciation and amortisation expense 3(a) 13,177 37,368 Finance Costs 1,055 3,829 Loss on disposal of non-current assets - 964 Other expenses from ordinary activities 3,029 771

Total expenses from ordinary activities 17,261 42,932

Profit/(loss) from ordinary activities before income tax 8,189 13,861

Income tax (expense)/benefit relating to ordinary activities 4 - -

Profit/(loss) from ordinary activities after income tax expense attributable to members of parent entity 8,189 13,861

- - Total changes in equity other than those resulting from transactions with owners as owners 8,189 13,861

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 93 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Statement of Financial Position As at 30th June 2013

Note 2013 2012 $ $ Current assets

Cash and cash equivalents 5 - 12,412

Total current assets - 12,412

Non-current assets

Property, vehicles, plant and equipment 6 - 130,569

Total non-current assets - 130,569

Total assets - 142,981

Current liabilities

Trade and other payables 7 - 66,113 Interest bearing liabilities 8 - 17,286

Total current liabilities - 83,399

Non-current liabilities

Interest bearing liabilities 8 - 1,516

Total non-current liabilities - 1,516

Total liabilities - 84,915

Net assets - 58,066

Equity Capital 10 215,128 281,384 Accumulated deficit (215,128) (223,318)

Total equity - 58,066

94 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Statement of Changes in Equity As at 30th June 2013

Asset Contributed Retained Revaluation Equity/ Total Earnings Reserve Capital

Opening Balance at 1 July 2011 (237,178) - 293,659 56,481

Transfers (to)/from Parent Entity - - (12,276) (12,276)

Profit/(Loss) for the period 13,861 - - 13,861

Closing Balance at 30 June 2012 (223,317) - 281,383 58,066

Opening Balance at 1 July 2012 (223,317) - 281,383 58,066

Transfers (to)/from Parent Entity - - (66,255) (66,255)

Profit/(Loss) for the period 8,189 - - 8,189

Closing Balance at 30 June 2013 (215,128) - 215,128 -

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 95 WRECK BAY ENTERPRISES LIMITED ABN: 42 093 444 869 Statement of Cash Flows For the year ended 30th June 2013

Note 2013 2012

$ $ CASH FLOWS FROM OPERATING ACTIVITIES - 56,793 Receipts from customers (2,446) (13,047) Payments to suppliers and employees 1 - Interest Received (1,055) (3,829) Finance Costs - - Income Tax Paid Net cash provided by/(used in) operating activities 16(b) (3,500) 39,917

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of plant & equipment - -

Proceeds on disposal of Plant & Equipment 76,000 5,909

Net cash provided by/(used in) investing activities 76,000 5,909

CASH FLOWS FROM FINANCING ACTIVITIES

Repayment of borrowings (84,912) (38,262)

Net cash provided by/(used in) financing activities (84,912) (38,262)

Net increase/(decrease) in cash held (12,412) 7,564

Cash at the beginning of the year 12,412 4,848

Cash at the end of the year 16(a) - 12,412

96 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013 Note 1: Summary of Significant Accounting Policies The financial report is a general purpose financial report that has been prepared in accordance with the Corporations Act 2001, Accounting Standards, including Australian Accounting Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board (AASB). The financial report is for the entity Wreck Bay Enterprises Limited as an individual entity. Wreck Bay Enterprises Limited is a company limited by guarantee, incorporated on the 27th June 2000 and domiciled in Australia. Basis of Preparation Australian Accounting Standards set out accounting policies that the AASB has concluded that would result in a financial report containing relevant and reliable information about transactions, events and conditions to which they apply. Material accounting policies adopted in preparation of this financial report are presented below. They have been consistently applied unless otherwise stated. The financial report has been prepared on an accrual basis and is based on historical costs and does not take into account changing money values, or except where stated, current valuations of non-current assets. Cost is based on fair values of the consideration given in exchange for assets. Taxes Income Tax: The charge for current income tax expense is based on the profit for the year adjusted for any non-assessable or disallowed items. It is calculated using tax rates that have been enacted or are substantially enacted by the balance sheet date. Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. No deferred income tax will be recognised from the initial recognition of an asset or liability where there is no effect on accounting or taxable profit or loss. Deferred tax is calculated at the tax rates that are expected to apply to the period when the asset is realised or liability is settled. Deferred tax is credited in the income statement except where it relates to items that may be credited directly to equity, in which case the deferred tax is adjusted directly against equity. Deferred income tax assets are recognised to the extent that it is probable that future tax profits will be available against which deductible temporary differences can be utilised. The amount of benefits brought to account or which may be realised in the future is based on the assumption that no adverse change will occur in income taxation legislation and the anticipation that the company will derive sufficient future assessable income to enable the benefit to be realised and comply with the conditions of deductibility imposed by the law. GST: Revenues, expenses and assets are recognised net of the amount of GST, except where the amount incurred is not recoverable from the Australian Tax Office. In these circumstances the GST is recognised as part of the cost of the acquisition of the asset or as part of an item of the expense. Receivables and payables in the Balance Sheet are shown inclusive of GST. Property, Plant and Equipment Each class of property, plant and equipment is carried at fair value less, where applicable, any accumulated depreciation and impairment losses. Plant and equipment Leasehold improvements, plant and equipment are measured on the fair value basis.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 97 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013 Fair values for each class of asset are determined as shown below:

Asset Class Fair Value measured at: Leasehold Improvements Depreciated Replacement Cost Office & Computer Equipment Depreciated Replacement Cost Furniture & Fittings Depreciated Replacement Cost Plant & Equipment Market Selling Price Motor Vehicle Market Selling Price Depreciation The depreciable amount of all fixed assets is depreciated on a straight line basis over the useful lives to the company commencing from the time the asset is held ready for use. The depreciation rates used for each class of depreciable asset are:

Class of Fixed Asset Depreciation Rate Leasehold improvements 2.5 – 5% Computers and Office Equipment 33.30% Furniture and fittings 20% Motor Vehicles 15% Plant and Equipment 10%

The asset's residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date. An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than it's estimated recoverable amount. Gain and losses on disposals are determined by comparing proceeds with the carrying amount. These gains or losses are included in the income statement. Capitalisation Thresholds Property, plant and equipment assets costing $300 (or the amount determined by the company) and above individually (or forming part of a network costing more than $300) are capitalised. Impairment of Assets At each reporting date, the company reviews the carrying values of its tangible assets to determine whether there is any indication that those assets have been impaired. If such and the indication exists, the recoverable amount of the asset, being the higher of the asset's fair value less costs to sell and value in use, is compared to the asset's carrying value. Any excess of the asset's recoverable amount is expensed to the Income Statement. Where the future economic benefits of the asset are not primarily dependent upon the asset's ability to generate net cash inflows and when the company would, if deprived of the asset, replace its remaining future economic benefits, value in use is the depreciated replacement cost of an asset. Leases Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not the legal ownership are transferred to the company are classified as finance leases. Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses on a straight-line basis over the lease term.

98 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013 Employee Benefits Provision is made for the company’s liability for employee benefits arising from services rendered by employees to balance date. Employee benefits expected to be settled within one year together with benefits arising from wages and salaries, and annual leave which will be settled after one year have been measured at the amounts expected to be paid when the liability is settled. Other employee benefits payable later than one year have been measured at the net present value. Contributions are made by the company to an employee superannuation fund and are charged as expenses when incurred. Cash and cash equivalents Cash and cash equivalents in the balance sheet comprise cash on hand and in at call deposits with banks or financial institutions, investments in money markets instruments maturing within less than three months. For the purpose of the Cash Flow Statement, cash and cash equivalents consist of cash and cash equivalents as defined above, net of outstanding bank overdrafts. Bank overdrafts are included in current liabilities on the balance sheet. Revenue Revenue from the sale of goods is recognised upon the delivery of goods to customers. Interest revenue is recognised on a proportional basis taking into account the interest rates applicable to the financial assets. Revenue from the rendering of a service is recognised upon the delivery of the service to the customers. All revenue is stated net of the amount of goods and services tax (GST). Financial assets The company classifies its financial assets as 'loans and receivables''. The classification depends on the nature and purpose of the financial assets and is determined at the time of initial recognition. Financial assets are recognised and derecognised upon ‘trade date’. Effective interest method The effective interest method is a method of calculating the amortised cost of a financial asset and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset, or, where appropriate, a shorter period. Income is recognised on an effective interest rate basis. Loans and receivables Trade receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as ‘loans and receivables’. They are included in current assets, except for maturities greater than 12 months after the balance sheet date. These are classified as non current assets. Loans and receivables are measured at amortised cost using the effective interest method less impairment. Interest is recognised by applying the effective interest rate. Impairment of financial assets Financial assets are assessed for impairment at each balance date. Financial assets held at amortised cost - If there is objective evidence that an impairment loss has been incurred for loans and receivables held at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate. The carrying amount is reduced by way of an allowance account. The loss is recognised in the Income Statement.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 99 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013 Financial Liabilities Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’. Financial liabilities at fair value through profit or loss Financial liabilities at fair value through profit or loss are initially measured at fair value. Subsequent fair value adjustments are recognised in profit or loss. –The net gain or loss recognised in profit or loss incorporates any interest paid on the financial liability. Other financial liabilities Other financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. Other financial liabilities are subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective yield basis. The effective interest method is a method of calculating the amortised cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments through the expected life of the financial liability, or, where appropriate, a shorter period. Supplier and other payables Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced). Comparative Figures When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation for the current financial year. Significant Accounting Estimates and Judgements The directors evaluate estimates and judgments incorporated into the financial report based on historical knowledge and best available current information. Estimates assume a reasonable expectation of a future event occurring and are based on current trends and economic data, obtained both externally and within the company. Adoption of new Australian Accounting Standard requirements No accounting standard has been adopted earlier than the application date as stated in the standard. No new accounting standards, amendments to standards and interpretations issued by the Australian Accounting Standards Board that are applicable in the current period have had a material financial affect on the Council and consolidated entity. Future Australian Accounting Standard requirements New standards, amendments to standards, and interpretations that are applicable to future periods have been issued by the Australian Accounting Standards Board. No new accounting standards applicable in future periods are expected to have a material affect on the Council and consolidated entity. (i) AASB 1053 Application of tiers of Australian Accounting Standards and AASB 2010-2 Amendments to Australian Accounting Standards - These standards are applicable for financial years ended 30 June 2014 and provide reduced annual reporting disclosures for entities meeting the criteria. The Government has, to date, not taken a position on whether the Council will be able to access this new reporting regime.

100 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

2013 2012 $ $ Note 2: Revenue and other income Operating activities - Sale of services - 56,793 - Interest Income 1 - Total revenue from ordinary activities 1 56,793 Other Income Gain on Sale of Non-current Assets 25,449 - Total Revenue 25,450 56,793

Note 3: Profit from ordinary activities Profit from ordinary activities has been determined after: (a) Expenses: Depreciation of property, plant and equipment 13,177 37,368 13,177 37,368 Note 4: Income Tax a) Income tax expense Profit/(loss) from ordinary activites 223,317 237,179 before income tax Less: Non-taxable income (215,128) (223,318) Net Profit/(Loss) attributable to income tax 8,189 13,861

Prima facie income tax expense/(benefit) calculated at 30% (2012 30%) 2,457 4,158 Adjustment for (over)/under provision in prior years - - Unrecognised tax losses not brought to account (2,457) (4,158) Income tax expense - -

b) Deferred tax asset and liability (i) Deferred tax liability - -

(ii) Deferred tax assets - -

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 101 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

Note 2013 2012 $ $ Note 5: Cash & Cash Equivalents

Cash at Bank - 12,412 - 12,412

Note 6: Property, Plant and Equipment

Plant & Equipment - 126,023 Less: Accumulated Depreciation - (50,826) - 75,197

Vehicles - 154,521 Less: Accumulated Depreciation - (99,149) - 55,372

Total Property, Plant and Equipment - 130,569

102 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

Note 6(a) Movements in Carrying Amounts 2013

Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial period Office Leasehold Furniture & Plant & Equipment & Vehicles Building Total Fittings Equipment Computers Improvements Balance at the beginning of the year - - 126,023 154,521 - 280,544

Additions ------

Other Movements: - Leased vehicles paid out

Disposals - - (126,023) (154,521) - (280,544)

Balance at the end of the year ------

Balance of accumulated depreciation at the beginning of the year - - (50,826) (99,149) - (149,975)

Other Movements: - Leased vehicles paid out

Disposals - - 59,182 103,970 - 163,152

Depreciation expense - - (8,356) (4,821) - (13,177)

Balance of accumulated depreciation at the end of the year ------

Carrying amount at the end of the year ------

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 103 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

Note 6(b) Movements in Carrying Amounts 2012 Movement in the carrying amounts for each class of property, plant and equipment between the beginning and the end of the current financial period Office Leasehold Equipment Furniture Plant & Leased Vehicles Building Total & & Fittings Equipment Vehicles Improvements Computers Balance at the beginning of the year - - 126,023 166,587 5,406 - 298,016

Transfers In/(Out) ------from parent entity

Additions ------

Other Movements: - - - (149,115) 149,115 - Leased vehicles paid out

Disposals - - - (17,472) - - (17,472)

Balance at the end of the year - - 126,023 - 154,521 - 280,544

Balance of accumulated depreciation at the beginning of the year - - (38,224) (83,290) (1,692) - (123,206)

Other Movements: - - - 90,081 (90,081) - - Leased vehicles paid out

Disposals - - - 10,599 - - 10,599

Depreciation expense - - (12,602) (17,390) (7,376) - (37,368)

Balance of accumulated depreciation at the end of the year - - (50,826) - (99,149) - (149,975)

Carrying amount at the end of the year - - 75,197 - 55,372 - 130,569

104 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

2013 2012 $ $

Note 7: Trade and Other Payables Trade payables - 66,113 - 66,113

Note 8: Interest Bearing Liabilities

Current: Obligations under finance leases and hire purchase contracts - 17,286 - 17,286 Non Current: Obligations under finance leases and hire purchase contracts - 1,516 - 1,516

Obligations under finance leases and hire purchase contracts are payable as follows: Within one year: Minimum payments - 18,339 Deduct: future finance charges - (1,053) - 17,286

In one to five years: Minimum payments - 1,528 Deduct: future finance charges - (12) - 1,516

Finance leases recognised on the - 18,802 balance sheet

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 105 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

2013 2012 $ $

Note 9: Member's Guarantee

Wreck Bay Enterprises Limited is limited by guarantee. If wound up, the Constitution states that the only member, Wreck Bay Aboriginal Community Council, contribute $1 towards meeting any outstanding obligations of the company.

Note 10: Contributed Equity

Members Funds 1 1 Members equity contributed in the form of cash, vehicles, plant & equipment 215,127 281,383 215,128 281,384

Note 11: Capital and Leasing Commitments

The Company has no committed capital expenditure or non cancellable leasehold commitments at 30th June 2013.

Note 12: Contingencies

The Company has no contingent liabilities at 30th June 2013.

Note 13: Payment to auditor

Payments made to ANAO for audit - -

No work other than the audit has been undertaken by the auditor during the financial year.

106 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

2013 2012 $ $

Note 14: Related Party Transactions The Company provides a variety of services to the parent entity at commercial rates. It has had no dealings with other entities related to the Directors.

Note 15: Key Management Personnel Remuneration Salary (including annual leave taken) - - Changes in annual leave provisions - - Total short-term employee benefits - - Superannuation (post-employment benefits) - - Other long-term benefits - - Total - -

Note 16: Cash Flow Information (a) Reconciliation of cash

Cash at the end of the financial year as shown in the Cash Flow Statement is reconciled to the related items in the Balance Sheet as follows:

Cash on hand - - Operations bank account - 12,412 - 12,412

(b) Reconciliation of Cash Flow from operations with profit/(loss) from ordinary activities.

Profit/(Loss) from ordinary activities 8,189 13,861 Loss or (Gain) on Disposal of Assets (25,449) 964 Non cash flows in profit from ordinary activities: Depreciation 13,177 37,368 Changes in assets and liabilities: Decrease/(Increase) in intercompany loan 583 (12,276)

Net cash provided by operating activities (3,500) 39,917

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 107 Wreck Bay Enterprises Limited A.B.N. 42 093 444 869 NOTES TO THE FINANCIAL STATEMENTS For the year ended 30th June 2013

2013 2012 Note 17: Financial Instruments $ $

17A Categories of financial instruments

Financial assets Loans and receivables Cash at bank - 12,412 Carrying amount of financial assets - 12,412

Financial liabilities Other financial liabilities Trade creditors - 66,113 Borrowings - 18,802 Carrying amount of financial liabilities - 84,915

17B Net income and expense from financial assets

Loans and receivables Interest revenue (see note 2) 1 - Net gain/(loss) loans and receivables 1 - Net gain/(loss) from financial assets 1 -

17C Net income and expense from financial liabilities

Financial liabilities - at amortised cost Interest Expense 1,055 3,829 Net gain/(loss) financial liabilities - amortised cost 1,055 3,829 Net gain/(loss) from financial liabilities 1,055 3,829

108 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

17D Fair value of financial instruments Carrying Carrying Fair Value Fair Value FINANCIAL LIABILITIES amount amount 2013 2012 2013 2012 Other liabilities Borrowings - - 18,802 18,802 Total - - 18,802 18,802

17E Credit Risk The maximum exposure to credit risk is the risk that arises from potential default of a debtor. This amount is equal to the total amount for trade receivables (2013: $nil and 2012: $nil). Wreck Bay Enterprises Limited has assessed the risk of the default on payment and has found it unneccessary to allow for doubtful debts at balance date. Wreck Bay Enterprises Limited manages its credit risk by undertaking background and credit checks prior to allowing a debtor relationship. In addition, it has policies and procedures that guide employees debt recovery techniques that are to be applied. Wreck Bay Enterprises has no collateral to mitigate against credit risk. Credit risk of financial instruments not past due or individually determined as impaired:

Not Past Due Not Past Due Past Due or Past Due or Nor Impaired Nor Impaired Impaired Impaired 2013 $ 2012 $ 2013 $ 2012 $

Receivables for goods and services - - - - Total - - - -

Ageing of financial assets that are past due but not impaired for 2013

1 to 30 31 to 60 61 to 90 90+ days $ Total $ days $ days $ days $ Receivables for goods and services - - - - - Total - - - - -

Ageing of financial assets that are past due but not impaired for 2012

1 to 30 31 to 60 61 to 90 90+ days $ Total $ days $ days $ days $ Receivables for goods and services - - - - - Total - - - - -

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 109 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

17F Liquidity Risk

Wreck Bay Enterprises Limited's financial liabilities are payables, finance leases and other interest andnon- interest bearing liabilities. The exposure to liquidity risk is based on the notion that the company will encounter difficulty in meeting its obligations associated with financial liabilities. The company manages liquidity risk by monitoring forecast cash flows and ensuring that adequate unutilised borrowing facilities are maintained.

The following table illustrates the maturities for financial liabilities: On Demand Wtihin 1 Year 1 to 5 Years > 5 Years Total 2013 $ 2013 $ 2013 $ 2013 $ 2013 $ Trade Creditors - - - - - Borrowings - - - - - Total - - - - -

On Demand Wtihin 1 Year 1 to 5 Years > 5 Years Total 2012 $ 2012 $ 2012 $ 2012 $ 2012 $ Trade Creditors 66,113 - - - 66,113 Borrowings - 17,286 1,516 - 18,802 Total 66,113 17,286 1,516 - 84,915

Wreck Bay Enterprises Limited has policies in place to ensure timely payments are made when due and has not had past experience of default.

17G Market Risk Wreck Bay Enterprises Limited holds basic financial instruments that do not expose the Company to certain market risks. Wreck Bay Enterprises Limited is not exposed to ‘currency risk’ or ‘other price risk’.

Interest Rate Risk

Financial Assets: The company maintains operating bank accounts to manage cash. The operating bank accounts bear interest at an average rate of .01% (2012:.01%).

Other Liabilities: The finance leases and interest bearing liabilities have fixed interest rates and thus do not expose the company to changes in market interest rates. The interest rates vary between 7.5% to 11.05% (2012: 7.5 to 11.05%).

110 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Wreck Bay Enterprises Limited ABN: 42 093 444 869 Notes to Financial Statements For the year ended 30th June 2013

17H Capital Management Management controls the capital of the Company to ensure that cash flows are generated to fund services to the customers. Management ensures that the overall risk management strategy is in line with this objective. Risk management policies are approved and reviewed by the Management on a regular basis. These include credit risk policies and future cash flow requirements. The Company's capital consists of financial liabilities supported by financial assets. Management effectively manages the Company's capital by assessing the financial risks and responding to changes in these risks and in the market. These responses may include the consideration of debt levels. There have been no changes to the strategy adopted by management to control the capital of the entity since the previous year. The gearing ratio for the current and period year are as follows:

2013 2012 $ $ Total Borrowings - 18,802 Less: Cash and Cash Equivalents - 12,412 Net Debt - 31,214 Total Equity (Reserves and Retained Earnings) - 58,066 Total Capital - 89,280

Gearing Ratio 0% 35%

Note 18: Company Details: The registered office of the company is: Wreck Bay Enterprises Limited Administration Centre Wreck Bay Jervis Bay Territory 2540

The principal place of business is: Wreck Bay Enterprises Limited Village Road Booderee National Park Jervis Bay Jervis Bay Territory 2540

The principal activities of the company are the provision of subcontract services to Booderee National Park, Wreck Bay Aboriginal Community Council, and Serco Sodexho. Note 19: Events after the Balance Sheet Date Wreck Bay Enterprises Ltd, being a non-trading Company and having $NIL Assets and $NIL Liabilities as at 30 June 2013 will be wound up by 30 June 2014, following the application of the normal wind up procedures.

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 111 Compliance Index Compliance Index

Requirement Reference Pages Approval by Directors Commonwealth Authorities iii (Annual Reporting) Orders 2011, Clause 6 Details of exemptions Granted by Minister for Commonwealth Authorities N/A Finance in regard to reporting requirements (Annual Reporting) Orders 2011, Clause 7 Enabling legislation Commonwealth Authorities 7–8 (Annual Reporting) Orders 2011, Clause 10 Responsible Minister Commonwealth Authorities 8 (Annual Reporting) Orders 2011, Clause 11 Ministerial Directions Commonwealth Authorities N/A (Annual Reporting) Orders 2011, Clause 12 General Policy Orders Commonwealth Authorities N/A (Annual Reporting) Orders 2011, Clause 12 Work Health and Safety Commonwealth Authorities 40–41 (Annual Reporting) Orders 2011, Clause 12 Advertising and Market Research Commonwealth Authorities None to (Annual Reporting) Orders 2011, report Clause 12 Disability Reporting Mechanisms Commonwealth Authorities 38 (Annual Reporting) Orders 2011, Clause 12 Ecologically sustainable development and Commonwealth Authorities 39–40 environmental performance (Annual Reporting) Orders 2011, Clause 12 Information about Directors Commonwealth Authorities 17–22 (Annual Reporting) Orders 2011, Clause 13

112 Wreck Bay Aboriginal Community Council Annual Report 2012–2013 Organisational Structure Commonwealth Authorities 33 (Annual Reporting) Orders 2011, Clause 14 Board Committees and their main Commonwealth Authorities 25–26, responsibilities (Annual Reporting) Orders 2011, 36–37 Clause 14 Education and performance review processes; Commonwealth Authorities 25–32 and ethics and risk management policies (Annual Reporting) Orders 2011, Clause 14 Significant events under Section 15 of the Commonwealth Authorities None to CAC Act (Annual Reporting) Orders 2011, report Clause 16(a) Operational and Financial results Commonwealth Authorities 25–32, (Annual Reporting) Orders 2011, 34–42, Clause 16(b) 45–49 Key changes to the authority’s state of affairs Commonwealth Authorities 31–38 or principal activities (Annual Reporting) Orders 2011, Clause 16(c) Amendments to authority’s enabling Commonwealth Authorities None to legislation (Annual Reporting) Orders 2011, report Clause 16(d) Significant judicial or administrative tribunal Commonwealth Companies None to decisions (Annual Reporting) Orders 2011, report Clause 17(a) Reports made about the authority Commonwealth Authorities 51–52, (Annual Reporting) Orders 2011, 89–91 Clause 17(b) Obtaining information from subsidiaries Commonwealth Authorities 45–49 (Annual Reporting) Orders 2011, Clause 18 Indemnities and insurance premiums for Commonwealth Authorities None to officers (Annual Reporting) Orders 2011, report Clause 19

Wreck Bay Aboriginal Community Council Annual Report 2012–2013 113 114 Wreck Bay Aboriginal Community Council Annual Report 2012–2013