2016-17 Asctaqld Annual Report

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2016/2017 Annual Report

QLD

BOARD OF DIRECTORS AND LIFE MEMBERS

BOARD OF MANAGEMENT

President Mr Mark Lorrimer

Directors Mr Michael Sage, Mrs Raelene Ryan, Mr Shaun Crow, Mr Paul Jones, Mr David Lush

Ex-officio Mrs Trudee Stafford (Branch Administrator)

LIFE MEMBERS

Mr Joe King*, Mr Laurie Lawrence, Mr John Carew*, Mr Paul Quinlan, Mr Phil Macleod*, Mr Arthur Cusack*, Mr Reginald Francis*, Mr Ken Wood, Mrs Jan King, Mr David Urquhart, Ms Pat Wright OAM, Mr Denis Cottrell, Mr Ross Gage, Mr John Wallace, Mr Brian Stehr, Mr Peter Diamond

* - Deceased

AUDITOR

A M Giles & Co

PRESIDENT’S REPORT

I am pleased to present this report to members of asctaQLD for the 2016/17 financial year. During 2016/17, the excellent performances of asctaQLD coaches was again recognised by their selection to lead and assist with Swimming Queensland and Swimming Australia teams. It is the success of such coaches that Queensland and Australia were well represented on both a National and International platform.

Following Queensland’s success at the 2016 Australian Open Championships, 12 Queensland coaches were selected on the 2016 Olympic and Paralympic Teams (P). These were: Michael Bohl OAM, Jan Cameron (P), Harley Connolly (P), Denis Cotterell, Simon Cusack, Brendan Keogh (P), David Lush, Chris Mooney, Vince Raleigh, Michael Sage, Richard Scarce, and Rick Van Der Zant (P).

The outstanding efforts of these coaches culminated in Queensland continuing to produce world-class coaches and athletes. The success rate of these coaches saw Queensland swimmers bring home 70% of Australia’s medals achieved at the 2016 Olympic Games and 40% of medals achieved at the 2016 Paralympic Games.

Queensland maintained its perfect record at the 2016 State Teams Short Course Championships, securing yet another victory under the following coaches: Shaun Crow (Head Coach), Damien Jones (Male Head Coach), David Lush (Female Head Coach), Craig Harkiss, Tom Harris, Adam Hosking, Raelene Ryan, Ken Sabotic, Richard Sleight and Lachlan Staples. This event was first held in 2009 and Queensland has won each year since its inception.

Queensland again took out the Male and Female awards at the 2017 Australian Open Championships, along with 42 individual gold medals for. Queensland Target Squad Coaches once again looked sharp on pool deck during Finals Sessions, wearing their business shirts provided by asctaQLD. Queensland also maintained their excellent track record at the 2017 Australian Age Championships, with 37 Queensland coaches producing gold medal winners, earning Queensland the Premier State Award. asctaQLD recognised the outstanding achievement of these coaches by awarding them an asctaQLD National Age Champion shirt.

The 2017/18 Swimming Queensland Development Squads were selected after the 2017 Open and Age Nationals based on times swum between 1 May 2016 and 30 June 2017. asctaQLD recognised coaches of swimmers in these development squads with a squad shirt based on the highest level squad achieved by their swimmers.

asctaQLD enlisted the services of swimming experts David Lush, Nick Smith, Lachlan Mitchell, Drew McGregor, Shaun Crow, Sally Bailey, Tom Barton, Marie Hasemann, Chris Dellit, Wendy Ross and Sue Mayo to present at the 2016 asctaQLD State Conference, which provided teachers and coaches with a valuable professional development and collaborative opportunity. To continue the support of Queensland coaches, asctaQLD also contributes to Swimming Queensland via financial support for the Coach and Club Development Officers who work with coaches around the State in the form of clinics, coaches workshops, program visits and associated development activities.

The annual asctaQLD Coaches Christmas Lunch was held on the last day of the 2016 Queensland Championships at the Sleeman Sports Complex. During the lunch, the 2015/16 Coaching Awards were presented, recognising the success of Queensland coaches and celebrating their outstanding achievements. I would like to take this opportunity to thank Swimming Queensland and asctaQLD sponsor Vorgee for once again generously supporting this function. At the conclusion of the 2016/17 financial year, the Association retained a surplus of $48,011.

I would also like to take this opportunity to thank the asctaQLD Board for their contributions in this voluntary role and all who have contributed to the success of asctaQLD in offering their support throughout the year.

I would also like to make note of the continuation of sponsorship from Vorgee, together with the support provided from the Queensland Academy of Sport and Swimming Queensland, whose commitment and support vitally contribute to the success and development of our Queensland coaches.

Mark Lorrimer President asctaQLD

AWARDS

COACH OF THE YEAR AWARDS

Coach of the Year (Able Body) Michael Bohl OAM Coach of the Year (Open Water) Michael Sage Coach of the Year (Swimmer with Disability) Harley Connolly Outstanding Achievements Paralympic Games Jan Cameron David Heyden Rob Hindmarsh World Short Course Championships Michael Bohl OAM Ashley Callus David Lush Chris Nesbit

AUSTRALIAN CHAMPIONSHIPS AWARDS

Club Coach of the Championships Michael Bohl OAM Australian Championships ‘Silver Licence’ Coach of the Championships Chris Nesbit Australian Championships Coach of Qld Athlete of the Championships David Heyden

AUSTRALIAN AGE CHAMPIONSHIPS AWARDS

Age-Group Coach of the Championships Dean Boxall Australian Age Championships Coach of Qld Athlete of the Championships Ken Sabotic 2017 Age Champion Coaches

Humberto Angerami Damien Jones Paul Sansby Dean Boxall Barry Kime Richard Scarce Michael Bromley David Lush Sam Sharp Shaun Crow Graeme McDonald Paul Simms Noel Donnelly Richard McLean Richard Sleight Liam Du Feu Steve Miller Josh Smith Sean Eels Chris Mooney Kirk Taylor Craig Harkiss Chris Nesbit John Wallace Tom Harris Janelle Pallister Jeremy Wardrop Zander Hey Vince Raleigh Ken Wood David Heyden Raelene Ryan Rob Hindmarsh Ken Sabotic Elisha Hunt Michael Sage

QUEENSLAND CHAMPIONSHIPS AWARDS

Qld Championships ‘Bronze Licence’ Coach of the Championships Tom Harris Qld Championships ‘Bronze Licence’ Coach of Qld Athlete of the Tom Harris Championships

DEVELOPMENT AWARDS

Qld JX Club of the Year Rackley Qld Regional Association JX Club of the Year Far North Qld TAS North Qld Gardens Central Qld Rocky City Wide Bay Kawana Waters Darling Downs Toowoomba Grammar Gold Coast Helensvale Qld JX Pro-rata Coach of the Year Fairholme Development Program Support Adam Hosking Kyle Samuelson Coaches Coach Award Kim McConnachie Michael McConnachie Jodie Shanks Swim Australia Teacher of the Year TBC Emerging National Championships Coach Michael Bromley Sean Eels Emerging National Championships Coach (OWS) Vince Raleigh Kirk Taylor Emerging National Championships Coach (SWD) Glenn Baker Marcus Elder Steve Critoph Emerging Age Championships Coach Justin Bell Craig Harkiss Sam Sharp Len Sterlin David Thomas

Emerging Age Championships Coach (SWD) Stephen Ballhause Col Cresser Zander Hey David Heyden Ben Ingersole Graeme McDonald Emerging Age Championships Coach (OWS) Liam Du Feu Janelle Pallister Jodie Shanks Josh Smith Duncan Todd Rob Van Der Zant John Wallace National Team Coach Dean Boxall Shaun Crow David Lush Coach of a Swimmer on a National Team Ash Callus David Heyden Qld Team Coach Ash Callus Craig Harkiss Adam Hosking Janelle Pallister Raelene Ryan Ken Sabotic Luke Stafford Lachlan Staples David Thomas

RECORDS

The following coaches, coached swimmers to the records listed below.

WORLD RECORD

Michael Bohl OAM Emma McKeon 4x100m Freestyle Relay

Harley Connolly Lakeisha Patterson 400m Freestyle S8; 4x100m Freestyle 34pts

Simon Cusack Bronte Campbell 4x100m Freestyle Relay

Cate Campbell 100m Freestyle; 4x100m Freestyle Relay

Rob Hindmarsh Rachael Watson 50m Freestyle S4

David Lush Brittany Elmslie 4x100m Freestyle Relay

WORLD JUNIOR RECORD

David Lush Minna Atherton 100m Backstroke

AUSTRALIAN RECORD

Jan Cameron Braedan Jason 200m Freestyle S13

Harley Connolly Lakeisha Patterson 200m Individual Medley SM8

David Heyden Katja Dedekind 50m Backstroke S13; 100m Backstroke S13

Rob Hindmarsh Daniel Fox 100m Backstroke S14

Rachael Watson 100m Freestyle S4

Andrew Howard Grant Patterson 50m Breaststroke SB2

Michael Sage Liam Schulter 800m Freestyle S14; 1500m Freestyle S14; 200m Individual Medley SM14

Rob Van Der Zant Rowan Crothers 100m Freestyle S10

Jeremy Wardrop Paige Leonhardt 100m Butterfly S10

AUSTRALIAN ALLCOMERS RECORD

Ashley Callus James Roberts 4x100m Freestyle Relay

David Lush Emily Seebohm 100m Backstroke

Richard Scarce Cam McEvoy 4x100m Freestyle Relay

AUSTRALIAN AGE

Dean Boxall Lydia Murray 13yrs & Under 200m Butterfly

Ariarne Titmus 16yrs 800m Freestyle

Jan Cameron Braedan Jason 18yrs 50m Freestyle S13; 18yrs 200m Freestyle S13

Harley Connolly Lakeisha Patterson 18yrs 100m Backstroke S8; 18yrs 50m Freestyle S8; 18yrs 100m Freestyle S8; 18yrs 400m Freestyle S8; 18yrs 200m Individual Medley SM8; 17yrs 200m Individual Medley SM8

Col Cresser William Martin 16yrs 100m Freestyle S10

Steve Critoph Jordan Harton 17yrs 50m Butterfly S10; 17yrs 200m Freestyle S10

Simon Cusack Shayna Jack 18yrs 100m Freestyle

Nathan Doyle Braedan Jason 18yrs 100m Butterfly S13; 18yrs 100m Freestyle S13; 18yrs 400m Freestyle S13

Nathan Jason 14yrs 50m Butterfly S13; 14yrs 100m Butterfly S13; 14yrs 50m Breaststroke SB13; 14yrs 100m Breaststroke SB13; 14yrs 50m Freestyle S13; 14yrs 100m Freestyle S13; 14yrs 200m Freestyle S13; 14yrs 400m Freestyle S13; 14yrs 200m Individual Medley SM13

Marcus Elder Keira Stephens 14yrs 50m Backstroke S10; 14yrs 50m Breaststroke SB9; 14yrs 100m Breaststroke SB9

David Heyden Katja Dedekind 15yrs 50m Backstroke S13; 15yrs 100m Backstroke S13; 15yrs 50m Butterfly S13; 15yrs 200m Freestlye S13; 15yrs 400m Freestlye S13; 14yrs 400m Freestyle S13

Jack Ireland 17yrs 200m Butterfly S14; 17yrs 100m Freestyle S14; 17yrs 400m Individual Medley SM14

Graeme McDonald Conor Brown 14yrs 50m Backstroke S10; 14yrs 100m Backstroke S10; 14yrs 50m Freestyle S10; 14yrs 100m Freestyle S10

Ken Sabotic Thomas Hauck 13yrs & Under 400m Freestyle; 13yrs & Under 400m Individual Medley

Michael Sage Liam Schulter 18yrs 100m Backstroke S14; 18yrs 200m Freestyle S14; 18yrs 400m Freestyle S14; 18yrs 200m Individual Medley SM14; 17yrs 100m Breaststroke SB14; 17yrs 100m Freestyle S14; 17yrs 200m Freestyle S14; 17yrs 200m Individual Medley SM14

Rob Van Der Zant Rowan Crothers 18ys 100m Freestyle S10; 18yrs 50m Freestyle S10

Jeremy Wardrop Paige Leonhardt 16yrs 50m Butterfly S10; 16yrs 100m Butterfly S10; 16yrs 50m Breaststroke SB9; 16yrs 100m Breaststroke SB9; 15yrs 100m Butterfly S10; 15yrs 100m Breaststroke SB9

AUSTRALIAN AGE & AUSTRALIAN ALLCOMERS AGE RECORD

Dean Boxall Jack Cartwright 18yrs 100m Backstroke

Ariarne Titmus 16yrs 400m Freestyle

David Lush Minna Atherton 16yrs 200m Backstroke

Chris Mooney Kaylee McKeown 15yrs 200m Individual Medley; 14yrs 200m Backstroke

Ken Sabotic Thomas Hauck 13yrs & Under 100m Backstroke; 13yrs & Under 200m Freestyle

AUSTRALIAN ALLCOMERS AGE RECORD

Dean Boxall Ariarne Titmus 16yrs 200m Freestyle

AUSTRALIAN AGE & AUSTRALIAN ALLCOMERS AGE CLUB RECORD

Dean Boxall Breana Gilroy, Abbey Harkin, Katie Strachan, Ariarne Titmus – 4x100m Freestyle Club Relay

WORLD SHORT COURSE RECORD

Jan Cameron Blake Cochrane 50m Breaststroke SB7; 100m Breaststroke SB7

Harley Connolly Lakeisha Patterson 100m Freestyle S8; 400m Freestyle S8

Rob Hindmarsh Daniel Fox 100m Freestyle S14

COMMONWEALTH SHORT COURSE RECORD

Shaun Crow Carla Buchanan 4x50m Medley Relay

David Lush Brittany Elmslie 4x50m Medley Relay

Emily Seebohm 4x50m Medley Relay

AUSTRALIAN SHORT COURSE RECORD

Tom Fronek Jack Ireland 200m Freestyle S14

David Heyden Katja Dedekind 100m Backstroke S13

Jack Ireland 100m Backstroke S14

Chris Nesbit David Morgan 100m Butterfly

Gail Walker Hayden Siebhur 100m Breaststroke SB5

Jeremy Wardrop Paige Leonhardt 50m Butterfly S10

AUSTRALIAN ALLCOMERS SHORT COURSE RECORD

David Lush Emily Seebohm 50m Backstroke

Chris Nesbit David Morgan 100m Butterfly

Richard Scarce Cam McEvoy 100m Freestyle

AUSTRALIAN CLUB SHORT COURSE RECORD

David Lush Gemma Cooney, Brittany Elmslie, Emily Seebohm - 4x100m Freestyle Relay

TEAMS & SQUADS

AUSTRALIAN TEAMS 2016 OLYMPIC GAMES – RIO DE JANEIRO, BRAZIL Team Coaches Michael Bohl (OAM) St Peters Western Denis Cotterell Miami Simon Cusack Commercial David Lush Brisbane Grammar Chris Mooney USC Spartans Vince Raleigh Chandler Michael Sage Kawana Waters Richard Scarce Bond

Home Coaches Ashley Callus Somerset (Gold Coast) Chris Nesbit TSS Aquatic

2016 PARALYMPIC GAMES – RIO DE JANEIRO, BRAZIL Team Coaches Jan Cameron USC Spartans Harley Connolly Lawnton Brendan Keogh Genesis Rick Van Der Zant Yeronga Park

Home Coaches David Heyden UQ Rob Hindmarsh Chandler Michael Sage Kawana Waters

2016 WORLD SHORT COURSE CHAMPIONSHIPS – WINDSOR, CANADA Team Coaches Dean Boxall St Peters Western Shaun Crow Acacia Bayside David Lush Brisbane Grammar Chris Nesbit TSS Aquatic

Home Coaches Glenn Baker Southport Olympic Michael Bohl (OAM) St Peters Western Ashley Callus Somerset (Gold Coast) Chris Mooney USC Spartans Richard Scarce Bond

2016 JUNIOR PAN PACIFIC SWIMMING CHAMPIONSHIPS – MAUI, HAWAII Team Coaches Dean Boxall St Peters Western Shaun Crow Acacia Bayside Damien Jones Rackley

Home Coaches Denis Cotterell Miami Liam Du Feu TSS Aquatic Sean Eels Southport Olympic Josh Krogh Nudgee David Lush Brisbane Grammar Chelsea Orbell Flyers David Proud TSS Aquatic Vince Raleigh Chandler Richard Scarce Bond Richard Sleight Albany Creek Josh Smith River City John Wallace Pelican Waters Caloundra

2016 OCEANIAN SWIMMING CHAMPIONSHIPS – SUVA, FIJI Team Coaches Mark Lorrimer East Brisbane Richard Sleight Albany Creek

Home Coaches Michael Bohl (OAM) St Peters Western Dean Boxall St Peters Western Elisha Hunt Plane Creek Chris Nesbit TSS Aquatic David Proud TSS Aquatic Michael Sage Kawana Waters

2016 WORLD JUNIOR OPEN WATER CHAMPIONSHIPS – HORNE, NETHERLANDS Home Coaches Denis Cotterell Miami David Proud TSS Aquatic Michael Sage Kawana Waters

QUEENSLAND TEAMS 2016 WORLD CUP TOUR – SINGAPORE & TOKYO, JAPAN Team Coaches Ashley Callus Somerset (Gold Coast) Luke Stafford* Acqua Rosa Clayfield Kyle Samuelson Bond

Home Coaches Dean Boxall St Peters Western Shaun Crow Acacia Bayside Chris Nesbit TSS Aquatic David Proud TSS Aquatic Richard Scarce Bond

2016 OPEN WATER TEAM (NSW OPEN WATER CHAMPIONSHIPS) – PENRITH, AUSTRALIA Team Coaches Michael Sage Kawana Waters

Home Coaches Denis Cotterell Miami Liam Du Feu TSS Aquatic Chris Nesbit TSS Aquatic John Rodgers Noosa

2016 STATE TEAMS SHORT COURSE – CANBERRA, AUSTRALIA Team Coaches Shaun Crow Acacia Bayside Craig Harkiss Kawana Waters Tom Harris Sunnybank Adam Hosking West Brisbane Damien Jones Rackley David Lush Brisbane Grammar

Raelene Ryan Miami Ken Sabotic All Saints Gold Coast Richard Sleight Albany Creek Lachlan Staples Southside Aquatics

Home Coaches Dean Boxall St Peters Western James Boyce Cotton Tree Harley Connolly Lawnton Denis Cotterell Miami Liam Du Feu TSS Aquatic Sean Eels Southport Olympic Rob Hindmarsh Chandler Brendan Keogh Genesis Aquatics Shane Kingston Rocky City Mark Lorrimer East Brisbane Bob Miller Newmarket Racers Chris Nesbit TSS Aquatic Janelle Pallister USC Spartans Michael Sage Kawana Waters Josh Smith River City

AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2017

THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

STATEMENT BY MEMBERS OF THE COMMITTEE

The Committee has determined that the association is not a reporting entity and that this special purpose financial report should be prepared in accordance with the accounting policies outlined in Note 1 to the financial statements.

In the opinion of the Committee the financial report:

1. Presents a fair and true view of the financial position of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc. as at 30 June 2017 and its performance for the year ended on that date.

2. At the date of this statement, there are reasonable grounds to believe that the Australian Swimming Coaches and Teachers Association Queensland Branch Inc. will be able to pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the Committee and is signed for and on behalf of the Committee by:

……………………………… ……………………………… President Treasurer

Date: 28 October 2017 Date: 28 October 2017

16 AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

INCOME AND EXPENDITURE STATEMENT FOR THE YEAR ENDED 30 JUNE 2017

2017 2016 Note $ $ INCOME ASCTA National - Memorandum of Understanding 29,532 29,532 Bank Interest 192 281 State Conference Registrations 9,164 10,734 38,888 40,547

EXPENDITURE Audit Fees 390 900 Bank Charges 10 199 Coach Recognition 9,607 6,979 Committee Meetings 655 608 Communication 2,000 2,042 Professional Development 10,000 10,904 State Conference 6,453 4,087 Swimming Queensland Administrative Services 5,000 5,000 Teachers Workshops - 772 Other Expenditure 2,844 551 36,959 32,042

Net Surplus/(Deficit) from Operating Activities 1,929 8,505

Retained Surplus at the Beginning of the Financial Year 46,082 37,577

Retained Surplus at the End of the Financial Year 48,011 46,082

17 The accompanying notes form part of these financial statements AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

ASSETS AND LIABILITIES STATEMENT AS AT 30 JUNE 2017

2017 2016 $ $ CURRENT ASSETS Cash and Cash Equivalents 48,716 38,929 Trade Receivables 8,121 8,121 TOTAL CURRENT ASSETS 56,837 47,050

TOTAL ASSETS 56,837 47,050

CURRENT LIABILITIES Trade Creditors 7,746 - GST Liability 1,080 968 TOTAL CURRENT LIABILITIES 8,826 968

TOTAL LIABILITIES 8,826 968

NET ASSETS 48,011 46,082

MEMBERS' FUNDS Opening Retained Earnings 46,082 37,577 Current Year Surplus/(Deficit) 1,929 8,505 TOTAL MEMBERS' FUNDS 48,011 46,082

18 The accompanying notes form part of these financial statements

THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2017

Note 1: Summary of Significant Accounting Policies

The financial statements are special purpose financial statements prepared in order to satisfy the financial reporting requirements of the Associations Incorporations Act (QLD) 1981. The Committee has determined that the Association is not a reporting entity.

The financial statements have been prepared on an accruals basis and are based on historic costs and do not take into account changing money values or, except where specifically stated, current valuations of non-current assets. These financial statements do not comply with Australian Accounting Standards.

The following significant accounting policies, which are consistent with the previous period unless otherwise stated, have been adopted in the preparation of this financial report.

Revenue and Other Income

Revenue is measured at the fair value of the consideration received or receivable after taking into account any trade discounts and volume rebates allowed. Donations, sponsorships, and conference revenue represent income in relation to the Association’s conferences held during the financial year, and amounts received/incurred prior to balance date relating to forthcoming conferences. Interest revenue is recognised using the effective interest method. Grant and donation income is recognised when the entity obtains control over the funds, which is generally at the time of receipt. If conditions are attached to the grant that must be satisfied before the association is eligible to receive the contribution, recognition of the grant as revenue will be deferred until those conditions are satisfied. All revenue is stated net of the amount of goods and services tax.

Cash and Cash Equivalents

Cash on hand includes cash on hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less.

Accounts Receivable and Other Debtors

Accounts receivable and other debtors include amounts due from members as well as amounts receivable from donors. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.

THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2017

Note 1: Summary of Significant Accounting Policies (cont’)

Accounts Payable and Other Payables

Accounts payable and other payables represent the liability outstanding at the end of the reporting period for goods and services received by the association during the reporting period that remain unpaid. The balance is recognised as a current liability with the amounts normally paid within 30 days of recognition of the liability.

Taxation and GST

The Committee are of the opinion that Australian Swimming Coaches & Teachers Association Queensland Inc. does not have an income tax liability due to the application of the principle of mutuality to the revenue and expenses of the Association. The principle of mutuality is a common law principle arising from the premise that individuals cannot profit from themselves. Accordingly, receipts from members are deemed to be mutual income and not subject to income tax, and expenses in connection with mutual activities are therefore not deductible for taxation purposes. All other receipts and payments are classified in accordance with taxation legislation.

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office (ATO). Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included respectively as a receivable or payable in the Assets and Liabilities Statement.

The Association is required to report GST annually to the ATO.

Mortgages, Charges and Securities

There are no mortgages, charges or securities against the property of the Association.

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC ABN 27 794 606 372

We have audited the accompanying financial report, being a special purpose financial report, of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc (the association), which comprises the balance sheet as at 30 June 2017, the income statement for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the certification by members of the committee on the annual statements giving a true and fair view of the financial position and performance of the association.

Committee’s Responsibility for the Financial Report

The committee of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc is responsible for the preparation and fair presentation of the financial report, and has determined that the basis of preparation described in Note 1 is appropriate to meet the needs of the members. The committee’s responsibility also includes such internal control as the committee determines is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. We have conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the association’s preparation and fair presentation of the financial report, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the association’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the committee, as well as evaluating the overall presentation of the financial report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial report presents fairly, in all material respects, the financial position of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc as at 30 June 2017 and of its financial performance for the year then ended in accordance with the accounting policies described in Note 1 to the financial statements, and the requirements of the Associations Incorporation Act (Qld) 1981.

Basis of Accounting and Restriction on Distribution

Without modifying our opinion, we draw attention to Note 1 to the financial statements, which describes the basis of accounting. The financial report has been prepared to assist the Australian Swimming Coaches and Teachers Association Queensland Branch Inc to meet the requirements of the Associations Incorporation Act (Qld) 1981. As a result, the financial report may not be suitable for another purpose.

A M Giles & Co Chartered Accountants

Dated this 26th day of October 2017 21