Annual Report 2019— 2020
North North East Catchment Management Authority
Annual Report 2019—2020 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Traditional Owner Acknowledgment North East Catchment Management Authority (North East CMA) acknowledges the Traditional Owners. We recognise the diversity of the cultures and the intrinsic connections they have with their Country. The North East CMA pays respects to Elders past, present and emerging and recognise the primacy of their obligations, responsibilities and rights to care for their Country.
Warning:
Aboriginal and Torres Strait Islander people are advised that this publication may contain images or names of deceased people.
About this report This report provides information on the North East CMA‘s operational highlights, performance and finances for 2019‑20. It also reports against agreed state-wide indicators and trends for catchment health: Waterways, Biodiversity, Land and Community. This report was prepared in accordance with all relevant Victorian legislation, including the requirement under the Catchment and Land Protection Act 1994 for the North East CMA to submit ‘a report on the condition and management of land and water resources in its region and the carrying out of its functions’. Design and print complies with Department of Treasury and Finance Reporting Direction 30D, which aims to achieve consistency and minimise costs and environmental impact across government agencies.
Front Cover Photo Credits: Top: King River (Credit Natalie Ord). Middle Left: Fishing at Lake Buffalo (Credit Natalie Ord). Middle Right: HVP and CMA staff inspect fire impact in the Upper Murray.Bottom: Karen Bowley and Dirk de Zwart, Bush for Birds incentive recipients through funding from the Australian Government’s National Landcare Program.
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Contents
Message from the Chair ...... 2 Message from the CEO ...... 4 Introduction ...... 6 Our Catchment ...... 7
Report of Operations 8 Financial Statements 63
Auditor General’s Certification ...... 64 SECTION 1 How this report is structured ...... 66 A year in review 9 Accountable Officer’s declaration . . . . . 67 Key Achievements and Initiatives ...... 9 Comprehensive operating statement . . . 68 Balance sheet ...... 69 SECTION 2 Cash flow statement ...... 70 Governance and Statement of changes in equity ...... 71 Organisational Structure 32 Notes to the financial report ...... 72 Organisational Structure ...... 33 Our Board ...... 34 Board Meetings ...... 36 Appendices 110
Compliance ...... 39 Appendix 1 Financial Summary ...... 52 Disclosure Index ...... 110 Appendix 2 SECTION 3 Operational performance ...... 112 Workforce Data 54 Appendix 3 Our Workforce Profile ...... 54 Catchment condition indicators and trends . 118 Waterways ...... 121 Biodiversity ...... 124 Land ...... 131 Community ...... 134 Appendix 4 Glossary of terms ...... 138
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Message from the Chair
The past 12 months have been a real challenge for north east Victoria. We have faced drought, bushfires and impact from smoke, localised flooding and coronavirus (COVID-19). Throughout this, we have continued to focus on maintaining and delivering services in partnership with state agencies, public and private land managers and our community. With 22% of our catchment burnt during the summer’s bushfires, there was, and still is, much work to do in the recovery process. We thank the Victorian and Australian Governments for the additional funds provided to support communities and several environmental projects. Our team managed 13 sites where damage posed a high risk to river health; debris was removed and river banks were stabilised. Bushfire recovery in our catchment will be a long-term focus, and we also acknowledge the severe devastation the bushfires had for our partner and neighbour, East Gippsland CMA. We understand that the economic and social impacts of COVID-19 on top of the drought and bushfires, had cumulative effects on people’s mental health; highlighting the need to support both our community and staff.
Community and staff An increasing number of people are wanting to connect with their environment to maintain health and wellbeing and this highlighted the importance of our role in protecting natural assets for the benefits of people, plants and animals. This is in line with the Victorian Government Strategy - Biodiversity 2037 target that ‘by 2037 all Victorians are connecting with nature’. In order to embed resilience in our community, this year we continued our journey to further establish trust with partners in our community, which is even more important in this rapidly changing environment. One of these important partnerships is with Traditional Owners and Aboriginal Victorians. This year we worked with the Taungurung Land and Waters Aboriginal Corporation, the Yorta Yorta Nation Aboriginal Corporation, the Gunaikurnai Land and Waters Aboriginal Corporation, the Duduroa-Dhargal Aboriginal Corporation, and the Alpine First Nations Alliance made up of Dhudhuroa, Waywurru and Yaitmathang people. Our Board and staff have a genuine interest in, and respect for Aboriginal ecological knowledge and culture, and we acknowledge the constructive and positive effects this has across the community and environment. We know this year’s challenges placed extra pressure on our staff and I recognise and thank them for their dedication to our vision and values. Staff health, safety and wellbeing is at the forefront of all that we do. This year engagement in the Mental Health and Wellbeing Charter from the Victorian Public Sector’s Leading the Way initiative helped staff build skills and capacity to deal with stresses in these areas.
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On ground works Through Australian Government funding we have continued to support hundreds of farmers across the catchment to improve pasture and soil health. We are two years into a four-year project to improve habitat for, and ultimately see an increase in numbers of, the threatened regent honeyeater. This project, in partnership with Trust for Nature protects regent honeyeater habitat and improves habitat connection; both key prerequisites for survival of existing birds and an increase in breeding. This year, our team also completed a four-year program funded by the Victorian Government’s $222 million investment to improve the health of waterways. The 85 km of fencing installed has restricted livestock access to waterways to aid in reducing stream bank erosion and improving water quality. Thousands of hectares of weed control has been achieved making a significant improvement in our catchment’s productive capacity.
Looking forward We thank the outgoing Board directors Jenny Indian, Peter Farrell and Cate Prichard for their valued contributions. We were pleased to welcome three new board members in October 2019 Judith Ahmat, Euan Ferguson and Dr Jan Mahoney. They bring a wealth of skills and experience and their contributions have been most positive As we reflect on the challenges and achievements of the year, it is timely that the Regional Catchment Strategy is due to be revised. Our Regional Catchment project steering group includes representatives from our partners and the community including six Traditional Owners and First Nations partners. The steering group is established to take a holistic and consultative approach to lead the identification of areas across the catchment in which we need to persist, where we must adapt and where we can transform. This is an important and exciting opportunity to plan our contribution to supporting a vibrant, resilient, healthy and sustainable region, one in which we value and care for the picturesque landscapes in which we have chosen to live and work.
Leanne Mulcahy Chair, North East Catchment Management Authority 22nd September 2020
Dr Maureen Rogers Deputy Chair, North East Catchment Management Authority 22nd September 2020
The Board of the North East Catchment Management Authority (Back L-R Dr Lee Baumgartner, Jan Mahoney, Russel Sheppard, Robert Hescock, Miriam McGowan Front L-R Judith Ahmat, Leanne Mulcahy, Dr Maureen Rogers (absent Euan Ferguson))
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Message from the CEO
I want to congratulate our staff for their incredible achievements this year. I thank them for their hard work and commitment to delivering on all the targets set for the four-year Victorian Government funded projects contributing to the achievement of Water for Victoria. At one stage it seemed we wouldn’t meet the targets. Their efforts to catch up and deliver have produced major benefits for the environment over the past 4 years. Waterway health has been protected and enhanced by excluding 609 ha from stock grazing and the installation of 49 water troughs to keep stock out of streams, 526 ha of revegetation works will improve river biodiversity, 175 landholders signed-up to manage land along waterways and 17,221 people have been engaged with by the North East CMA. Through the Australian Government’s National Landcare Program, the CMA and Trust for Nature worked with 24 landholders to protect and enhance over 1,000 ha of habitat on private land to benefit the regent honeyeater. The summer’s devastating bushfires meant even more work with our communities to protect our waterways. When our staff went out to assess the damage, several of them were returning to areas they had defended in their role as CFA volunteers, their neighbours’ properties or where their partners had a volunteer fire-fighting role. Following the fires, the CMA worked in partnership with Local Government, Regional Roads Victoria, Arthur Rylah Institute and DELWP Hume to support community monitoring of water quality, fish relocations, emergency erosion control measures, feral animal control and debris removal where it had potential to impact on public assets. Our 32 staff are part of their communities and as such they can’t escape the consequences of natural disasters on their personal and work lives. Their contributions both in their paid and volunteer capacities do not go unnoticed. Nor does the impact this has on them and their families. As emergencies continue on a more regular basis due to climate change, care for both the environment and our staff are more important than ever. This year our involvement in the Victorian Public Sector’s Leading the Way initiative saw the introduction of mental health and wellbeing performance indicators; and an education and training framework so that employees are able to identify risks to mental health, promote mental wellbeing, and prevent and respond to occupational violence and aggression. In support of both reducing domestic violence and striving for gender equity, we took part in Wodonga Council’s Balance for Better: Business workshops. We believe a culture that prevents violence against women and children and prioritises the safety and wellbeing of our team is key to creating a safe, more inclusive and equitable community. We continue to support staff to develop their leadership capabilities. We are very proud to have Brooke Hermans, our Manager Strategy, Investment and Evaluation selected to participate in the first Insight: Executive Leadership for Women in Water program. Brooke was one of 12 women selected from across Victoria through a competitive process. We sponsored Thomas Carberry, our Statutory Planning Officer, and Miriam McGowan, one of our Board members, to participate in the 2019 Alpine Valleys Community Leadership Program. I commend them both for continuing their learning journeys.
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As an organisation, the disruption of COVID-19 restrictions meant we have continued to learn and adapt. Our business continuity plan put us in good stead for staff to move instantly to working from anywhere with internet access, and we quickly put in place protocols to enable site visits to continue safely. Because of our preparedness, we have been able to continue to support the community through our services. Before COVID-19 changes moved everything online, we were pleased to host the 7th National Natural Resource Management (NRM) Knowledge conference, held in November 2019 at The Cube in Wodonga. It was a real partnership effort, so I would like to acknowledge Murray Local Land Services (Murray LLS), North East Water, DELWP – Hume region, Parks Victoria, the Murray Darling Basin Authority and our regional universities for the wealth of experience and support they provided. It was fabulous to have more than 275 delegates attend the conference in our region, on the theme Creating Resilience through Natural Resource Management – how do we do it? When reflecting on the past 12 months, it was timely to explore the conference topic as we look forward and move in the coming year to revise the Regional Catchment Strategy to plan for the next 6 years through a resilience lens.
Katie Warner Chief Executive Officer, North East Catchment Management Authority 22nd September 2020
The gentle flowing King River is home to an abundance of wildlife
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Introduction
Values
Honesty and Integrity: Values that drive our relationships internally, with the community and with our partners. Vision Engagement and Responsiveness: We value full Healthy, productive and open engagement with, and respect for, all and diverse members of the community. We provide high quality landscapes supporting and timely service. liveable communities Openness and Impartiality: The way we operate is open and transparent; making decisions and providing advice on merit and without bias or self- interest.
Respect: While we are willing to engage in robust debate, we retain a mutual respect and unity of purpose with our community. We respect the role our community and partners play in planning, using and managing our natural resources. We respect and Mission value Aboriginal ecological knowledge and culture.
Advance Integrated Accountability: We take individual and collective Catchment accountability for our performance. We hold to all Management through the values expressed in the Public Administration engagement and Act 2004 and other relevant statutes. collaboration
North East Regional Catchment Strategy The North East Regional Catchment Strategy 2013-2019 (RCS) (2013, North East CMA) is the primary integrated planning framework for land, water and biodiversity management in North East Victoria. The RCS incorporates this 50-year vision for North East Victoria: Diverse healthy landscapes; vibrant communities.
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Our Catchment
Victoria’s north east region has abundant More than 55% of north east Victoria is public land with large areas of relatively intact natural resources with alpine landscapes, native vegetation. Threat reduction to protect remaining plant and animal biodiversity agricultural valleys, forested hills and and to increase connectivity with habitat on private land is of utmost importance. The waterways. It has a rich and diverse region is home to many threatened species including 102 species of fauna, 227 species Aboriginal history. The Traditional of flora and 11 threatened ecological communities listed under Victorian and Australian Owners of the region continue to hold a Legislation. strong connection to Country. North east Victoria has two major urban centres (Wangaratta and Wodonga) with smaller settlements spread across the region in the local government areas of Wodonga, Indigo, Wangaratta, Alpine and Towong, plus parts of the Moira, Mansfield and East Gippsland shires. The region is a popular ‘tree change’ location with the resulting increase in urbanisation and changes to land use posing significant challenges to the management of water quality, native vegetation and agricultural land retention.
Other key facts: North east Victoria Population: 100,000 and growing comprises only 2% of the geographic area of the Area: Approximately 1.9 million hectares Murray-Darling basin (ha) including three major catchments; and contributes 38% the Upper Murray, Kiewa and Ovens of the total water in the Murray-Darling system. Water supply: Contributes 38% of the This high-quality water total water in the Murray Darling Basin % resource supports users System 38 2% across south-eastern 10,602 km of designated waterways Australia and needs 49,000 ha of wetlands to be protected.
Regional visitation: 4.1 million daytrip and overnight visitors to the region who spent $1.2 billion in the year ending December 2019* The heritage listed Ovens River provides one of Economy: Contributes an estimated the most resilient natural $3.24 billion to the State and National refuges for aquatic life in economic wealth per year. Key industries the Murray-Darling Basin. include agriculture (dairy, beef, wool, The importance of this cropping and horticulture), forest refuge will continue to industries, tourism and value-added grow as flows become processing industries, particularly less reliable in a around the region’s two largest centres changing climate. of Wangaratta and Wodonga.
*Based on High Country visitation that includes one municipality (Benalla) that is outside of the North East CMA
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Report of Operations
Report profile
North East CMA was established by the Victorian Government in July 1997 under the Catchment and Land Protection Act 1994.
A scarlet robin (Petroica boodang) in woodland habitat
The responsible Ministers during the 2019‑20 reporting period were The Hon. Lisa Neville MP, Minister for Water, and The Hon. Lily D’Ambrosio MP, Minister for Energy, Environment and Climate Change. This report of operations and associated financial statements has been prepared to meet statutory requirements and inform stakeholders of North East CMA’s activities for the 2019‑20 period. Further information on the North East CMA is available from the following sources: • Regional Catchment Strategy 2013-2019 (North East CMA, 2013) • Previous North East CMA Annual Reports • Corporate Plan 2019‑2024 (North East CMA, 2019) • North East Waterway Strategy (North East CMA, 2014) • North East Community NRM Support Plan (Landcare) (North East CMA, 2017)
Copies of these documents may be obtained from North East CMA, Level 1, 104 Hovell Street, Wodonga or from www.necma.vic.gov.au North East CMA’s website and social media pages (Facebook and Twitter) are additional resources for obtaining information on the various activities that help contribute to the CMA meeting objectives, current funding opportunities, and general environmental educational materials.
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Section 1 A year in review KEY Achievements and Initiaves
KEY ACHIEVEMENTS The North East CMA’s Corporate Plan 2019‑2024 identifies seven outcomes AND INITIATIVES that the CMA is working to achieve.
RESPONSE AND HEALTHY ENVIRONMENT DELIVERING THROUGH PARTNERSHIP CORPORATE RECOVERY
Outcomes
1. 2. 3. 4. 5. 6. 7.
Improved Productive, Healthy Strategic Communities Reduce the Effective, safe ecosystems sustainable and waterways partnerships and individuals impact and and efficient adaptive land improving contributing assist recovery organisation management catchment to catchment from natural health health disasters
The following section outlines the key achievements, outputs achieved and performance against key performance indicators during 2019‑20 for each of the seven outcomes.
A family planting trees at the Nariel Trees for Trout Planting Day
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Outcome 1: KEY PERFORMANCE INDICATORS Improved ecosystems This program seeks to improve the condition and extent of habitat within north east Victoria to support improved ecosystems, measured by: Hectares of threat control 135,736 ha of threat control including cat, fox, deer and weed control have been completed during 2019‑20, an increase from the 57,538 ha in 2018-19 Hectares of revegetation 74 ha of revegetation have been completed during 2019‑20, a decrease from the 99 ha completed in 2018-19 Revisiting sites that have been improved to determine evidence of maintenance of sustainment 44 sites were revisited as part of the Riparian Works Review Program. Information about the success and impacts of past investment is provided to the Department of Environment, Land, Water and Planning (DELWP) to feed into a state-wide monitoring program. Remote sensing – drawing on Landsat Thematic Mapping imagery to show improvements in native vegetation extent According to the Victorian Land Cover Time Series dataset (DELWP 2020) between 1985 and 2019 there has been a decrease in native shrub cover (-10%), native scattered trees (-45%), seasonal wetlands (-38%) and perennial wetlands (-24%). Native tree cover has increased by 1% during this time.
Table 1. Outputs achieved – Improved Ecosystems
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
18,500 ha Pest Animal Control 135,736 ha Pest Animal Control
500 ha Over abundant wildlife control 667 ha Over abundant wildlife control (noisy miners) (noisy miners)
331 ha Weed control 1206 ha Weed control
26 Nest boxes 26 Nest boxes
5 Management agreements 30 Management agreements
15 Partnerships 33 Partnerships
45 Assessments 49 Assessments
227 ha Management Plans 1410 ha Management Plans
22 Publications 40 Publications
32 Reports 38 Reports
11 Engagement events 7 Engagement events
2 Erosion control (structures) 2 Erosion control (structures)
Target variance commentary Engagement events: lower than expected number due to the restrictions of COVID-19 and significant bushfires which impacted on planned engagement activities as well as access to particular geographic locations.
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In partnership with the Australian Government’s National Landcare Program many valuable activities were delivered including:
Regional Land Partnerships - Mountain Pygmy-possum Recovery • Guided by an Integrated Pest Predator Control Plan and a network of camera traps to monitor predator behaviour, cats and foxes were controlled on 14,000 ha in and around mountain pygmy-possum habitat using baiting, traps and shooting. This resulted in the termination of 10 cats and 71 foxes to protect the mountain pygmy-possum from predation. • Engineering works completed to protect 3 ha of mountain pygmy-possum boulder habitat from erosion and sedimentation through verge sealing along the Great Alpine Road. • Following the 2020 Bushfires, an additional 3,000 ha of strategic pest control (cats and foxes) with seven cats captured to protect the mountain pygmy-possum in the Mount Hotham Alpine Resort and Alpine National Park.
Regional Land Partnership - Alpine Peatland Protection • Protection of peatlands from trampling through the control of over 200 deer across 4,000 ha of the Alpine National Park. KEY INITIATIVES AND ACHIEVEMENTS • Weeds were controlled on 75 ha of land to protect Alpine Peatland communities from invasion by transformational weed species including seeding willows and soft rush. • Following the 2020 bushfires, an additional 8,900 ha of strategic pest control (deer) was completed with over 300 deer killed in the Alpine National Park and HVP Plantations estate to assist the recovery of peatlands. Invasive weed treatments were also applied to 40 ha of priority peatlands in the Alpine National Parks following bushfires.
Regional Land Partnerships – Regent Honeyeater Recovery In partnership with Trust for Nature, management agreements have been negotiated with 24 landholders over nearly 1,000 ha to protect and enhance regent honeyeater habitat on private land. This will deliver: • 74 ha of new regent honeyeater habitat through the planting of over 26,000 seedlings. • 180 ha of remnant vegetation protected in perpetuity through covenants and 320 ha of private remnant vegetation enhanced through weed control. • 13 km of fencing to protect and expand regent honeyeater habitat on private land. • 835 new paddock trees to improve connection between areas of remnant vegetation and revegetation areas.
Victorian Government investment supported the delivery of the following achievements:
Northern Eco-Connections • All site works have now been completed as per the requirements of the 5-year Management Agreement. A total of 32 sites over 22 properties were included in the program.
Biodiversity On-Ground Action • The Biodiversity On-Ground Action Project in the Warby/Ovens area has seen 245 ha weed control on public land, 52 ha of weed management on private land and 2 wildflower walks delivered at Boorhaman Reserve and the Wangaratta Common with 80 participants. In the Chiltern/Mt Pilot area 84 ha of weed control has been undertaken on roadsides, with weed control works completed on 288 ha of covenanted private land. Four hundred seedlings of two rare orchid species, Caladenia concolor and Caladenia pilotensis, have been propagated and are currently growing at the Royal Botanic Gardens in Melbourne.
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Outcome 2: KEY PERFORMANCE INDICATORS Productive, sustainable and This program seeks to improve the condition and extent of habitat within north east adaptive land management Victoria to support improved ecosystems, measured by: Participant surveys at events to gauge increases in sustainable agricultural knowledge 839 participants attended training or workshop events to improve their sustainable agricultural knowledge which was an increase from the 85 participants in 2018-19. Workshop participants at 8 separate events were surveyed to gauge an improvement in knowledge and skills following the events. Survey data revealed that all events successfully improved the knowledge of participants. Follow-up surveys post programs to determine any changes in practice Baseline surveys have been conducted and 2 follow-up surveys are being designed to measure practice change post programs. Remote sensing – drawing on Landsat Thematic Mapping imagery to show improvements in landcover. According to the Victorian Land Cover Time Series dataset (DELWP 2020) between 1985 and 2019 there has been an increase in urban growth (77%), disturbed ground (33%) dryland cropping (28%), exotic woody weeds (44%), hardwood plantations (378%) and irrigated horticulture (56%) during this time.
Table 2. Outputs achieved – Productive, sustainable and adaptive land management
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% Under target by 6-100%
4 Management agreements 3 Management agreements
11 Engagement events 72 Engagement events
6 Management Plans 7 Management Plans
14 Publications 39 Publications
5 Plans 1 Plan
6 Partnerships 23 Partnerships
14 Monitoring structure 17 Monitoring structure
37 Assessments 54 Assessments
1 Information management systems 1 Information management systems
23 Approvals and advice 7 Approvals and advice
Target variance commentary Management agreements, Plans, Approvals and advice: the decrease is due to achieving targets over the life of projects through less management agreements, plans and approvals than initially expected.
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In partnership with the Australian Government’s National Landcare Program, the following were achieved:
Regional Land Partnerships – Embedding Climate Adaptation in Agriculture • In response to the 2020 bushfires 2 workshops with over 380 participants were coordinated to support the wine industry in north east Victoria to understand the effects of smoke on wine grapes. This resulted in the formation of a regional wine industry group to explore and support research and activities that might one day help wine growers mitigate the risk posed by smoke taint. • Through a collaboration with agricultural industry groups and local government authorities, a climate modelling tool and kit was launched to provide regionally-specific information to support farming businesses to make important management decisions based on predicted climate scenarios. Since its launch in October 2019, over 370 landholders and government representatives have been trained in its use.
Regional Land Partnerships – Securing North East Soils Through Knowledge Exchange • Four Grazefert workshops with 66 participants have been held to support landholders to plan for and manage soil health on-farm. • Following the 2020 bushfires, 23 landholders were supported through a ‘Pasture recovery after fire’ workshop.
KEY INITIATIVES AND ACHIEVEMENTS Victorian Government investment supported the delivery of the following achievements:
Sustainable Irrigation Program • Approval of the new North East Land and Water Management Plan for Sustainable Irrigation (North East CMA, 2019) and the establishment of a cross-agency implementation group. • Support of Taungurung Land and Waters Council to explore the re-establishment of irrigation to support native food production at a King River property.
North East Rural Drainage • Completion of drainage management plans for the 5 key drainage systems in the Black Dog Creek Management Area. • Design of a replacement structure for the Greta West Weir and the Escort Bridge Road Drop Structure. • Construction of a rock chute to replace the current Escort Bridge Road Drop Structure. • Design and repair of the Carmody Road Drainage System outfall on the Ovens River at Peechelba East.
Drought Employment Crew • A drought employment crew that includes 7 team members have supported a range of positive activities in the Omeo region including weed control, works to support recreation and fire recovery. This program is led by East Gippsland CMA in partnership with North East CMA.
Other achievements:
Local Food Strategy • Continued participation and support of initiatives to enable the delivery of the North East Local Food Strategy 2018-2022 (North East Local Food Strategy Working Group, 2018).
Regenerative Agriculture • Grant funding to the Ovens Landcare Network to promote knowledge and awareness of regenerative agriculture via webinars, field day and a field trip. • Grant funding to Riverine Plains for a study/assessment comparing continuous cropping paddocks against paddocks that alternate between cropping and grazing. This is to demonstrate the value of pastures in mixed farming systems through measurements of soil carbon stocks.
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Outcome 3: KEY PERFORMANCE INDICATORS Healthy waterways This program seeks to improve the health of waterways in north east Victoria, measured by: Records of the area/length of riparian areas that have been improved Total of 1,437 ha of riparian areas were improved through North East CMA programs in 2019‑20 via activities that included weed control, revegetation and fencing. This was an increase from the 365 ha in 2018-19. Revisiting sites that have been improved to determine evidence of maintenance of sustainment 44 sites were revisited as part of the Riparian Works Review Program. Information about the success and impacts of past investment is provided to DELWP to feed into a state- wide monitoring program. Reviewing Index of Stream Condition data for key waterway health measures The Index of Stream Condition (ISC) data was last collected in 2010 by the Department of Environment and Primary Industries (DEPI) and assesses the physical form and riparian vegetation components of waterways. All waterways in north east Victoria have been ISC assessed and the CMA uses this data for strategy and project development as well as prioritisation of works.
The rocky substrate within the King River provides habitat for a diverse range of macroinvertebrates (water bugs). (Image: Natalie Ord)
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Table 3. Outputs achieved – Healthy waterways
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
392 Approvals and advice 501 Approvals and advice
56 Management agreements 35 Management agreements
929 Participants at engagement 1,894 Participants at engagement events events
22 Engagement events 90 Engagement events
49 Assessments 97 Assessments
3 Management Plans 3 Management Plans
31 Partnerships 50 Partnerships
31 Publications 57 Publications
5 Visitor facilities 11 Visitor facilities
562 ha Weed control 1,437 ha Weed control
1 Engagement plan 1 Engagement plan
8 Waterway structures 35 Waterway structures
19 Water storage (troughs) 0 Water storage (troughs)
222 ha Grazing change 229 ha Grazing change
218 ha Revegetation 180 ha Revegetation
15 Nest boxes 5 Nest boxes
24 km Fence 50 km Fence
1 Information management system 1 Information management system
2 Strategies 3 Strategies
1 Plan 10 Plan
3 Earthworks 27 Earthworks
Target variance commentary Management agreements and Plans: the decrease is due to achieving targets over the life of projects through less management agreements and plans than initially expected. Revegetation: lower than expected number due to COVID-19 and significant bushfires which has impacted the North East CMA’s ability to undertake planned revegetation and access particular geographic locations. Nest boxes: targets over the life of the project have been achieved in previous years.
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In partnership with the Victorian Government’s Waterway Management Program, the North East CMA delivered and supported many valuable activities including:
Environmental Water • Planned and coordinated the delivery of environmental water, totalling 123 megalitre (ML) to support low flows in the King and Buffalo Rivers and two separate wetland top-up events to Mullinmur Wetland over summer. • Supported Taungurung Land and Waters Corporation (TLaWC) via Baan Ganalina (Guardians of water, Taungurung water knowledge holder group) to transfer their 39 ML water entitlement from a property in the King Valley to an environmental water flow down the King River in autumn to assist in the process of healing country. • DELWP bushfire recovery funding enabled the installation of 8 new water quality monitoring gauges to assist in monitoring the recovery of waterways post-bushfire. The gauges will also fill gaps in understanding of flow and the
KEY INITIATIVES AND ACHIEVEMENTS water quality relationship at additional locations.
Our Catchments Our Communities – Lower Ovens and Mitta Mitta • Finalisation and launch of the community-led Upper Mitta Mitta River Catchment Action Plan (North East CMA, 2019), establishing a place-based plan for the delivery of waterway and catchment health projects upstream of the Dartmouth Dam. • Twelve landholder and community grants in the Lower Ovens have resulted in 7 interpretive signs, 4 km of fencing, 18 ha of native indigenous vegetation and 87 ha of weed control this year. • Two new landholder and community grants in the Upper Mitta Mitta have resulted in the delivery of 3 km of fencing, 1 ha of revegetation, 51 ha of weed control and 4 interpretive signs. • Over 275 people in the Upper Mitta Mitta have been engaged in catchment health activities including native fish information days, deer butchery workshops, a planting weekend and English broome biocontrol activities.
Waterway Health • The Upper Ovens Flagship Project has continued to work with landholders, community groups, HVP Plantations and agencies to improve waterway health and recreational access in the area. During 2019‑20 over 47 ha of weed control, 30 ha of revegetation, 2 management agreements, 1 km of fencing and 23 ha of grazing have been achieved. • In partnership with Parks Victoria, 781 ha of weed control has been completed along priority waterways in areas of National Park to support waterway health. • Through a landholder incentive program and community group grants, during 2019‑20, 128 ha of revegetation, 42 km of fencing, 1209 ha of weed control and 35 off-stream watering points have been established along priority waterways to improve waterway health. Eighteen new management agreements have also been established that will continue to deliver on-ground works during 2020-21.
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Recreational Fishing • With support of a Recreational Fishing Grant, 120 logs and rootballs were placed in the Mitta Mitta River to increase habitat for aquatic species. The project worked collaboratively with 27 people including the local fishing group “Cods of Anarchy”, the Australian Trout Foundation, local landholders, Goulburn-Murray Water and the Murray-Darling Basin Authority.
KEY INITIATIVES AND ACHIEVEMENTS Mitta Channel Capacity • Along the Mitta Mitta River downstream of Lake Dartmouth, we have worked with 18 landholders to place 2,780 m3 of rock, 36 logs, 2.84 ha of revegetation, 600 m of fencing and 280 ha of weed control via raft to reduce streambank erosion from water release and provide habitat for aquatic species. Funding for this project is provided by Goulburn-Murray Water through the Murray-Darling Basin Authority.
Integrated Water Management (IWM) • Completed the Water Sensitive Urban Design Guidelines (WSUD) for the Rural City of Wangaratta. These guidelines provide key information to be considered in selection, design, asset handover, and maintenance of WSUD assets and easy to use checklists and procedures that will streamline these processes and ultimately lead to successful, attractive and easily maintained WSUD systems. The guidelines provide a template for adoption by other regional councils. • Progressed the Culture and Liveability at the Kiewa-Murray Confluence integrated water management project with engagement with Traditional Owners and a delivery contract with Parklands Albury Wodonga to provide interpretive signage/artwork at the Killara Wetland.
Waterway Management and Statutory Functions • Provided advice (129) and responses (216) to local government authorities and agencies on waterway and floodplain related referrals, policy and strategy to protect public and private assets and waterway health. • Provided advice and issued 149 Works on Waterway Permits to protect waterway health.
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Outcome 4: KEY PERFORMANCE INDICATORS Strategic engagement to This program seeks to engage stakeholders in planning for catchment health, Improve catchment health measured by: Number of people engaged in planning for catchment health 143 people were engaged in planning for catchment health in 2019‑20. Surveys that test engagement and consultation satisfaction 78% of Traditional Owners, regional and community partners involved in the Regional Catchment Strategy Project Steering Committee were very satisfied with the level of engagement, 11% were satisfied and 100% reported their views were heard and respected.
Table 4. 0utputs achieved – Strategic engagement to improve catchment health.
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
20 Engagement events 61 Engagement events
5 Publications 5 Publications
3 Plans 3 Plans
The renewal of the North East Regional Catchment Strategy (RCS) will start in July 2020 and is a great opportunity to rethink our long-term vision and strategic priorities for natural resource management in the region. The RCS is an over-arching framework, or blueprint, for natural resource management that any individual, group or organisation in the region can use to guide future natural resource management decisions and investment. In preparing for the renewal of the RCS, the North East CMA has undertaken initial engagement with delivery partners, stakeholders, Traditional Owners, First Nations and Landcare Executives and has established a project steering committee (PSC). The PSC will play a pivotal role in supporting and guiding the renewal of the RCS. Initial engagement highlighted changes in land use and economies in the region over the past six years. A socio-economic study has also been undertaken to gain an understanding of the economic and social forces and trends that will affect natural resource management and integrated catchment management in north east Victoria and this information will inform the development of the RCS. In mid- to late-2020 the CMA will provide a variety of opportunities for communities to input into the renewal of the RCS to further capture the natural resource, social and economic trends and priorities of the north east community.
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NRM Investment that meets partner and community priorities • Extensive engagement with partners has occurred to support the development of a bid for the next 4 years of funding through the Environmental Contribution Levy (EC5) to support waterway health, sustainable irrigation and floodplain management activities in north east Victoria. This has included written submissions, individual meetings and consultation with 55 partners including 5 Traditional Owner groups. • Over 430,000 ha of land in north east Victoria (22% of the catchment) was affected by bushfires in December 2019 and January 2020. As part of the recovery process, the North East CMA are undertaking a $3 million Bushfire Recovery Program to work with communities impacted by the fires to restore sites of prior CMA investment by undertaking fencing, revegetation, weed control and bank stabilisation works. Partnerships with Landcare groups and networks will be established to assist with the implementation of works for this project. • Consultation with fire-affected communities has resulted in the establishment of a funded partnership between the CMA and the Upper Murray Landcare Network to work with individual landholders on post-fire weed control over a 2 year period. • Working with partners, industry and Traditional Owners, a project was developed and $500,000 worth of funding secured from the Australian Government’s National Landcare Program to support habitat and wildlife recovery post- bushfire. Activities will support the recovery of Alpine peatlands, mountain pygmy-possum and Macquarie perch populations and work with private landholders on remnant vegetation recovery. KEY INITIATIVES AND ACHIEVEMENTS Regional strategy development that meets partner and community priorities • Agency and Traditional Owner partners have been engaged in the renewal of the Regional Catchment Strategy for North East Victoria. A project steering committee with 8 agency, 1 Landcare executive and 6 Traditional Owners and First Nations partners has been established to guide the strategy renewal.
Indigenous Engagement and Participation • Five meetings were held with CMA consultation groups and Yorta Yorta Nations Aboriginal Corporation, Taungurung Land and Waters Council, Dhudhuroa Waywurru, Yaithmathang Nations and Duduroa-Dhargal Aboriginal Corporation to increase Traditional Owner input into management and investment priorities for waterways and on Country. • The North East CMA hosted the DELWP-funded Aboriginal Water Officer who is supporting the Dhudhuroa, Waywurru, and Yaithmathang people to provide an avenue for these Traditional Owners to provide input into planning for waterway management. • Meetings held with Burraja resulted in the Environmental Water program supporting 2 on-Country activities including a basket weaving workshop and an Indigenous walk and talk event at Ryans Lagoon. • Meetings through the Gippsland Environmental Agencies Gunaikurnai Land and Waters Aboriginal Corporation working group at least quarterly, resulted in participation in on-ground works for the Upper Mitta Mitta OCOC project and EC5 project development.
Taungurung Recognition and Settlement Agreement • Collaborative project established with North Central and Goulburn Broken CMAs to review and revise internal processes to ensure North East CMA meets the requirements of the Taungurung Settlement Agreement.
North East Science Panel • No formal meetings of the Science Panel have occurred in 2019‑20.
Vic Catchments • The Chair and CEO attended 3 meetings of Vic Catchments to plan and deliver opportunities to increase efficiencies and solve priority issues.
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Outcome 5: KEY PERFORMANCE INDICATORS Communities and This program seeks to involve communities in activities that improve catchment health individuals contributing and maintain healthy partnerships, as measured by: to catchment health Monitoring the number of partnerships contributing to catchment health 78 partnerships with communities and individuals contributing to catchment health were achieved for 2019‑20. Surveying key partners • 24 key partners were surveyed in 2019‑20 to determine the health of each partnership including whether the partnership is mutually beneficial. 92% of grant recipients responded that the partnership with North East CMA was mutually beneficial to achieving their expected outcomes and 96% would partner with the CMA again.
Table 5. Outputs achieved – Strategic engagement to improve catchment health
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
28 Partnerships 78 Partnerships
2 Approvals and advice 2 Approvals and advice
76 Engagement events 150 Engagement events
780 Participants at engagement 3,525 Participants at engagement events events
63 Publications 176 Publications
1 Information management system 2 Information management system
1 Plan 2 Plans
70 Assessments 217 Assessments
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Our Catchments Our Communities – Regional Implementation • The North East NRM Partners Forum met 4 times, involving an average of 12 different agencies, local government authorities and industry partners to improve partnerships across the region. • The North East Landcare Network Executives met 6 times, involving committee members from the region’s 5 Landcare networks.
Regional Landcare Support • Guidance and assistance has been provided to fire-affected landholders in the North East region. The fires of 2019‑20 most affected landowners in the Upper Murray area and Mitta Mitta River area and Landcare has been conducting site assessments to affected landholders to assist their recovery efforts post-fire. • North East CMA Regional Landcare Coordination has supported many events in north east Victoria including: – 11 meetings, with 248 total participants – 4 workshops with 35 total participants – 2 training events and 10 total participants
Regional Landcare Grants • Through the Victorian Government’s Landcare Grants, 35 Landcare and community groups received funding. These included 21 project grants and 14 support grants to enable on-ground actions such as vegetation management, weed
KEY INITIATIVES AND ACHIEVEMENTS control and knowledge building workshops and field days.
Regional Land Partnerships Program – Regional Agriculture Landcare Facilitator • Drought and bushfires have been two major challenges for agriculture in 2019‑20 and have been the focus of the Regional Agriculture Landcare Facilitator (RALF). The RALF has supported 36 community meetings involving more than 1,200 people to plan for activities to support recovery from these challenges. This included 2 ‘smoke in wine grapes’ meetings which respectively had 240 and 150 participants.
Citizen Science – Waterwatch • More than 20 Waterwatch volunteers have monitored 26 active sites throughout the region. Following the 2020 bushfires, Waterwatch volunteers increased the frequency and number of sites monitored to provide vital information on water quality that was utilised by the North East CMA to monitor water quality post-bushfires.
School Environment Education Directory (SEED) • In partnership with 12 regional agencies and community groups, 2 school environment days were delivered with 335 students from schools in Wangaratta and Wodonga in attendance to learn about environmental issues including Waterwatch. Since commencement in 2008 this program has reached nearly 7,000 students.
Reconciliation Action Plan • In 2019‑20 there has been a focus on improving relationships with Traditional Owners recognised as Registered Aboriginal Parties (RAP) and those within the region who are non-RAPs through the implementation of the Aboriginal Participation Plan including: – North East CMA working in partnership with the Traditional Owner groups to design and implement RLP funded projects. – Working in partnership with Traditional Owner groups to plan the delivery of Victorian Government Waterway Health projects and Australian Government National Landcare Program projects. – Co-design of funding proposals with the Traditional Owner groups to be submitted under EC5. – The Water Policy Officer supporting the Dhudhuroa Waywurru Nations Aboriginal Corporation was employed through the North East CMA.
Health Benefits of connecting with the environment • Partnership established with Charles Sturt University and Indigo Shire Council to investigate the ‘walkability’ of Rutherglen and Chiltern and further understand barriers and drivers for people connecting with the environment.
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Outcome 6: Reduce the KEY PERFORMANCE INDICATORS impact of and assist recovery from natural This program seeks to reduce threats to public assets from natural disasters, as disasters measured by: Number of Regional Floodplain Management Strategy actions in progress or completed The North East Regional Floodplain Management Strategy was completed in December 2018 and implementation has commenced, with 31 actions in progress or completed. Number of sites where works have been done to reduce threats to assets Work was undertaken at 41 sites, to reduce threats to assets including road and bridge embankments, footpaths, stabilisation of systems, formal levees, and emergency access tracks. This was an increase from the 20 sites in 2018-19.
Table 6. Outputs achieved – Reduce the impact of, and assist recovery from natural disasters.
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
150 Participants at engagement 277 Participants at engagement events events
1 Publication 1 Publication
Floodplain Management and Flood Studies • The implementation of the North East Regional Floodplain Management Strategy 2018-2028 (North East CMA, 2018) has progressed with: – 12 flood study and data management activities completed or in progress KEY INITIATIVES AND ACHIEVEMENTS – 7 actions to implement, improve or manage mitigation works underway • Ongoing engagement was undertaken with Rural City of Wangaratta to amend the planning overlays developed through the Wangaratta Urban Flood Study. • Support was provided to the Victorian Floodplain Managers Forum, including participation with the working group developing a position on the representation of climate change risks in flood modelling and how these risks should be reflected in the Victorian Government’s planning and building systems. • The North East CMA is also on the working group contributing to the Australian Rainfall and Runoff benchmarking, a project to improve the reliability of flood modelling tools and design inputs for Victoria.
Disasters and Emergencies Over 430,000 ha of land in the North East, or 22% of the catchment, was affected by bushfires in December 2019 and January 2020. With the support of the Victorian Government, the North East CMA has been able to support affected communities and catchments through: • Works in the Upper Murray on high priority sites that have the potential to impact on essential public infrastructure including roads and bridges, as well as sites that pose a high risk to river health. Thirteen sites have been completed with works including debris removal and bank stabilisation to address threats to public infrastructure.
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Outcome 7: KEY PERFORMANCE INDICATORS Safe, effective and This program seeks to increase performance, accountability, staff satisfaction and workplace safety, as efficient organisation measured by: Employee engagement index in People Matters survey The biennial People Matters survey was last conducted in 2019 with 90% of North East CMA staff completing the survey. The employee engagement index rating in 2019 was 71, a 12 point increase since the previous survey in 2017. Number of reported incidents 5 minor incidents were reported in 2019‑20. This was a decrease from the 8 minor incidents in 2018-19. All reported incidents were addressed and closed. WorkCover claim costs There were nil WorkCover claim costs for 2019‑20. Percentage of projects delivered within budget 59% of projects were delivered within budget, with 66% of projects within 15% of project budgets. Percentage of project reports (VWPIF & NLP) accepted by investors with no change required • 69% of end-of-year (2018-19) reports submitted to investors were accepted with no change required. This was an increase on the 65% of end-of-year reports accepted by investors with no change in 2018-19. • 94% of mid-year (2019‑20) reports submitted to investors were accepted with no change required. This was an increase on the 82% of mid-year reports accepted by investors with no change in 2018-19. Assessment of financial or performance savings from changes in business systems, including shared services In 2019-20, $98,000 in annual savings was achieved by reviewing the GIS mapping, Human Resources and Workplace Health and Safety services provided by consultants and undertaking these roles in-house.
Table 7. Outputs achieved – Effective, safe and efficient organisation
2019‑20 CORPORATE PLAN 2019‑20 ACTUAL OUTPUTS RESULT EXPECTED OUTPUTS target achieved or exceeded under target by 1-5% under target by 6-100%
4 Information management systems 4 Information management systems
20 Engagement events 8 Engagement events
18 Publications 37 Publications
Target variance commentary Engagement events: lower than expected number due to the restrictions of COVID-19 and significant bushfires which impacted on planned engagement activities as well as access to particular geographic locations.
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Financial Management • No material deficiencies identified as part of Annual Financial Management Compliance Framework checklist review. • Updated Financial and Delegated Level of Authority Policies which were endorsed by the Audit Committee and approved by the Board. • Implemented necessary changes as a result of new Australian Accounting Standards AASB 15 Revenue from Contracts with Customers, AASB 16 Leases and AASB 1058 Income of Not-for Profit Entities. • Continued transition from dated financial software system to Dynamics 365 system. This will seek to enhance usability and efficiency for staff as part of Business Systems Strategy implementation. This is being done in collaboration with 7 other CMAs.
Risk Management • During 2019‑20 senior management commenced a review of the strategic risk register based on feedback sought from the VMIA, the DELWP publication Managing Climate Change Risk and the findings of an internal audit - Climate Change Adaptation Review. This review is consistent with North East CMA’s approach to continuous improvement in the risk management framework.
Health and Safety • Work, Health and Safety support brought in house following many years of external support arrangements. • Major review of Work, Health and Safety systems complete, resulting in the adoption of a revised framework for the
KEY INITIATIVES AND ACHIEVEMENTS organisation. • Adoption of the Mental Health and Wellbeing Charter and indicators for the Victorian Government’s Leading the Way program.
Diversity and Inclusion • As part of our Diversity and Inclusion Plan: – The Staff Consultative Committee and other North East CMA staff participated in the Balance for Better: Business program to audit and improve gender equity at North East CMA. – North East CMA partnered with 4 other CMAs across Victoria to be involved in the Balance for Better: Business program and have led the development of a proposal to improve opportunities for women in CMAs across Victoria to have leadership roles. – Cultural safety training through the Victorian Aboriginal Community Controlled Health Organisation (VACCHO) was undertaken by 21 staff members and 8 Board members.
Human Resources and Structure • An organisational restructure became live as of 1 July 2019, providing greater emphasis on key legislative responsibilities and bringing together all on-ground delivery into one unit to improve coordination and collaboration. • A one-year Enterprise Agreement was negotiated with staff and unions and approved for 2019‑20. • A range of staff training opportunities were provided, with 18 staff attending writing training and proof reading training, 12 staff attending survey development training, and 10 staff completing high-risk 4WD training. • North East CMA supported staff to attend leadership programs including Wise Water Ways, Alpine Valleys Community Leadership Program, Compass Leadership for Women and Insight Executive Leadership for Women.
Business Systems • Continued to work with 6 other CMAs on the implementation of a joint finance system Dynamics 365. • Worked with DELWP Water and Catchments unit to revise the statewide Standard Outputs.
Communications • 19 media releases and 210 social media posts were broadcast to raise community awareness of NRM and opportunities to contribute to catchment health. • Fortnightly NRM electronic news updates reached 2,200 recipients across the catchment, helping people find relevant information, event details and funding opportunities.
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MINISTERIAL LETTER OF EXPECTATIONS MEASURES AND INDICATORS The following indicators and measures have been taken from the DELWP 2019 Guidelines for Catchment Management Authority Corporate Plans and link to the priority areas identified in the Minister’s Letter of Expectations in 2018 and 2019. Activities delivered that aligned with the measures are outlined in Table 8.
Table 8. Ministerial Expectation Achievements 2019‑20
Outcome Priority area Measures Achievements 2019‑20 indicator
Climate change E4. Active E4.1. Explore • Provided funding and support to employ a state-wide investigation opportunities to CMA Climate Change Coordinator. into new provide carbon • Continue to work with CMAs across Victoria to develop opportunities offsets. projects to explore carbon offset opportunities. New to sequester project recently received funding to allow CMAs to carbon. further explore costs of carbon offset opportunities.
E4.2. Partnerships • Partnered with CMAs across Victoria on the Carbon with Traditional Abatement Partnership Opportunities with Traditional Owners for carbon Owners pilot project. sequestration.
E4.3. Progress • Climate change in agriculture project delivered through in relation to Australian Government National Land Partnerships adaptation funding. Achievements in 2019‑20 included: programs. – In response to the 2020 bushfires two workshops with over 380 participants were coordinated to support the wine industry in north east Victoria to understand the effects of smoke on wine grapes. This resulted in the formation of a regional wine industry group to explore and support research and activities that might one day help wine growers mitigate the risk posed by smoke taint. – Through a collaboration with the agricultural industry groups and local government authorities, a climate modelling toolkit was launched to provide region-specific information to support farming businesses to make important management decisions based on predicted climate scenarios. Since its launch in October 2019, over 370 landholders and government representatives have been trained in its use. – Completed an internal audit of systems and processes to enable the organisation to adapt to climate change. • Partnered with Local Government and regional agencies through the Goulburn Broken Greenhouse Alliance.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Waterway and CH1. Improved CH1.1. Implement • Refer to Outcome 3: Healthy waterways key initiatives catchment health health of priority your Regional and achievements (Pages 14-17). waterways and Waterway Strategy, • Regional Riparian Action Plan outputs and achievements their catchments. Regional Catchment include: Strategy and – Delivery of 1,380 ha of vegetation works to related actions in improve the health and resilience of waterways. Water for Victoria, Our Catchments, – Protection or improvement of 49 km of riparian Our Communities land. and the Regional – Partnerships with 28 landholders who have Riparian Action worked with the CMA to undertake riparian works. Plan. Priority focus – Working in partnership with a total of 65 partners on large-scale including community groups, Traditional Owners, waterway projects angling clubs, schools, research institutions, state outlined in Water for and local agencies. Victoria.
CH1.2. A new • Fluker post system implemented as part of Flagship approach to track Waterway program to support community to track progress and report project outcomes using citizen science. back to communities • Photopoint monitoring conducted at 8 sites to enable a for your region’s record of landscape and site-specific condition changes Flagship Waterway, over time. incorporating citizen science.
CH1.3. Better • North East CMA is leading a state-wide project to demonstrate the establish a consistent set of indicators of catchment environmental, health across Victoria. This will assist in better social, cultural demonstrating environmental, social and cultural and economic outcomes achieved through waterway and catchment outcomes achieved programs. through waterway • North East CMA collects data against a set of indicators and catchment in the CMA’s Corporate Plan to better demonstrate programs. outcomes (Refer to: Section 1 – A Year in Review, pages 9 - 24).
CH1.4. A new • Worked with industry, community, agencies and integrated Traditional Owners to create a funding bid for EC5 for a catchment new Integrated Catchment Management project focused management project on the Kiewa River. for the region.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Water for WA1. A WA1.1. Promoting • Worked with Agriculture Victoria, Goulburn-Murray agriculture productive sustainable irrigation Water and DELWP to promote sustainable irrigation and profitable management practices and deliver the Sustainable Irrigation Plan. irrigation sector practices to support • Worked with Taungurung Land and Waters Council and vibrant and the growth and to develop a business case for irrigated native food resilient regional viability of regional production on a King Valley property. communities that communities. • Supported the review of irrigation development adapt. guidelines for the Goulburn-Murray Irrigation District and north east Victoria.
WA1.2. Planning • Completion of drainage management plans for the and coordinating five key drainage systems in the Black Dog Creek activities to Management Area. manage salinity, • Delivered a priority rural drainage asset repair program. waterlogging and • Delivered the Securing Soils Project to support the dairy water quality in industry to reduce adverse impacts of agriculture on agricultural areas. water quality, including: – Partnership established with Murray Dairy and Agriculture Victoria to deliver 24 FertSmart workshops with dairy farmers across the catchment. – Four Grazefert workshops with 66 participants held to support landholders to plan for and manage soil health on-farm. – Following the 2020 bushfires, 23 landholders were supported through a ‘pasture recovery after fire’ workshop.
WA1.3. Providing • Continued to work with Agriculture Victoria on the flexibility for Sustainable Irrigation project to promote sustainable agriculture to irrigation practices. continue to adapt • Delivery of a five-year project to support agricultural to change and help industry groups to plan for and adapt to the impacts of the sector do more climate change. with less water. • Commenced a project in collaboration with Goulburn Broken CMA and urban water authorities and rural water corporations to develop an adaptation management plan for a water-constrained future. • Finalised the North East Land and Water Management Plan for Sustainable Irrigation.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Community CE1. A strong CE1.1. Continue to • Eight cross-organisation Regional Catchment engagement community build extensive, Partnership Agreements supported consistent and partnerships engagement effective and approaches to engagement and partnerships across focus that is a consistent regional agencies. cornerstone of all approaches • Coordinated the NRM Partners Forum including CMA functions. to community representation from 12 agencies who met 4 times in engagement and 2019‑20 to enable integrated catchment management in partnerships in the region. regional planning • Coordinated 4 North East Landcare Network Executives and implementation. forums to improve agency and community collaboration. • Community Engagement and Partnerships Sub‑Committee of the Board, who ensure alignment of community engagement with strategic direction, met on 3 occasions.
CE1.2. Work • Participation in the North East Community Engagement collaboratively Practitioners Network. with organisations • Participation in state-wide CMA Communication Officer and communities Network. to strengthen • Collaborated, planned and engaged with local agencies engagement and CMAs across Victoria for the Regional Catchment approaches Strategy Renewal. This has resulted in joint engagement and capacity. approaches between Goulburn Broken CMA, North Central CMA and DELWP Hume.
Recognise and AC1. Effective AC1.1. Number of • Five Traditional Owner groups nominated as support Aboriginal engagement engagements with representatives for the renewal of the Regional cultural values and of Traditional Traditional Owners Catchment Strategy. economic inclusion Owners. in water planning • Worked in partnership with Traditional Owners to in the water sector and management develop next 4 years of waterway funding bids. and report on • Cross-CMA (North East, Goulburn Broken and North outcomes. Central) consultation approach with Yorta Yorta Nations Aboriginal Corporation and Taungurung Clans Aboriginal Corporation met on 5 occasions to enable input into water planning and management. • Four meetings with other Traditional Owners across the region to seek input into water planning and management. • Project development and implementation engagement with non-Registered Aboriginal Parties.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Recognise RV1. Water RV1. Evidence that • Recreational values explicitly considered in Seasonal recreational values services that recreational values Watering Proposal for the Ovens River in 2019‑20. explicitly consider were considered • Recreational values were considered in planning and recreational in planning delivery of several key projects including: values within and delivery of – Upper Mitta Mitta Flagship Project existing environmental water. frameworks. – Upper Ovens Flagship Project – Mullinmur Wetland Project – Our Catchment, Our Communities Project – Recreational Fishing Grants Projects – Waterway management programs.
RV2. RV2. Number • Facilitated 49 community engagement activities Engagement with of engagement involving recreational users through implementation the community processes that of Our Catchment, Our Communities, Recreational to identify identified and Fishing Grants, Flagship Waterway and other waterway and prioritise considered management programs. opportunities recreational to deliver objectives relating recreational to management objectives of water and relating to the waterways. management of water and waterways.
RV3. Accessible RV3. Evidence of • Fortnightly electronic newsletter delivered to over 2,000 and user-friendly improvements to recipients. This provides user-friendly information on information for online information recreational opportunities in the region. recreational sources. users about river and waterway conditions to help community members plan their recreational activities.
RV4. Information RV4. Evidence • Key partners were invited to participate in steering about community that information committees for key projects considering recreational recreation on recreational values, enabling the sharing of information and objectives objectives was collaborative management. relating to shared with other waterways organisations. shared with organisations seeking to prioritise investment in regional development, recreation, community wellbeing and tourism objectives.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Resilient and LC1. Healthy LC1.1. Collaborating • Participated in the delivery of collaborative projects livable cities communities with water identified in the North East Integrated Water and towns and supporting corporations and Management Forum Strategic Directions Statement with resilient local government, key agencies across north east Victoria. Projects include: environments. including the – Water Sensitive Urban Design Guidelines by participation in council region – completed Integrated Water – Culture and liveability at the Kiewa-Murray Management confluence – in progress. Forums, to enhance public spaces through integrated water management in existing and new urban environments.
LC1.2. Participating • Continued involvement in the implementation of the in the development Integrated Water Management Strategic Directions and implementation Statement priorities including developing a new of integrated water Integrated Water Management project, the Myrtleford management plans, Breakaway Risk Management Strategy. particularly through prioritising measures to enhance urban waterway values.
Leadership, G1. Diversity and G1.6. Developing • Continued implementation of activities to meet goals in diversity and Inclusion. strategies and goals the 2018 North East CMA Diversity and Inclusion Plan. culture that will increase • Sponsored a female manager to participate in DELWP cultural diversity in sponsored INSIGHT Executive Leadership for Women the workforce and in Water Program to increase capacity of the female gender equity in manager to undertake an executive role. executive leadership. • Partnered with water authorities and CMAs across Victoria on the Bridging the Gap project to increase gender diversity in leadership across the sector. • Participated in City of Wodonga’s Balance for Better: Business program to review and adopt new systems to support gender equity.
G1.7. Encouraging • People Matters survey did not occur in 2019-20. staff participation in the Victorian Public Sector Commission People Matter Survey or equivalent survey.
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Outcome Priority area Measures Achievements 2019‑20 indicator
Improved PE1. Improved PE1.1. Collaborate • Leading the development of common catchment performance and performance and with DELWP to condition indicators across CMAs to improve reporting. demonstrating demonstrated improve reporting • Central investment manager as point of contact at CMA outcomes results against systems and to support collaborative improvement of reporting outcomes processes. systems and processes. • Supporting review of standard outputs and outcome hierarchy development as per the Regional Catchment Strategy guidelines. • Senior Project Officer - Business Systems participated in tender review process to support DELWP to transition to new grant management system for CMAs. • Adopted indicators from Leading the Way: Occupational Health and Safety Strategy.
PE1.2. Demonstrate • Adoption of state-wide approaches to monitoring the outcomes of outcome of riparian investment. government • Media and publications such as the Victorian CMAs’ financial Actions and Achievements Report and North East CMA’s sustainability over Annual Report are used to demonstrate investment time. outcomes.
PE1.3. Deliver • Collaboration with seven CMAs across Victoria to efficiency implement a shared service finance system upgrade. through shared • Collaboration formed with Goulburn Broken and North services, smarter Central CMAs to review procedures to ensure they align procurement with the obligations of the Taungurung Recognition and lower-cost Settlement Agreement. technology. • Collaborated with Goulburn Broken CMA on procurement services to support the development of each CMA’s Regional Catchment Strategy.
PE1.4. Commit to • Chair and CEO participation in three Vic Catchments working collectively meetings. via Vic Catchments • CEO leading 2 projects to support collaboration and membership performance in the sector. to strengthen collaboration and performance in the catchment management sector in Victoria.
PE1.5. Commit • Delivery of on-ground, regional and state-wide to the delivery of activities to support the delivery of Our Catchments, Our Catchments, Our Communities as described in key initiatives and Our Communities achievements in Outcome 5 (Pg. 21). Integrated Catchment Management program, including leading the development and implementation.
Sect 1 end
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Section 2 Governance and Organisational Structure
OVERVIEW North East CMA values and upholds good governance practices by: • Enabling open interaction between its executive leadership team, Board and key stakeholders • Setting strategic direction • Maintaining a robust risk framework and appetite • Developing, monitoring and maintaining policies and procedures • Managing the CMA’s finances in accordance with the Financial Management Act 1994 • Annual declaration of pecuniary interests by Board members • Maintaining a robust Gifts, Benefits and Hospitality Policy and regular publication of the organisation’s Gifts, Benefits and Hospitality Register.
Taungurung Land and Waters Council, Agriculture Victoria and North East CMA meet soil testing consultants on-site to inform irrigation business case for King Valley property
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Organisational Structure
Figure 1: North East CMA organisational structure 2020
North East CMA Board
Audit Committee Remuneration Engagement & Partnering Committee Committee
Katie Warner Chief Executive Officer Board and Executive Officer
Jane Young Helen Wilson Dean Judd Luis Gonzalez Executive Manager Business Executive Manager Manager Waterways Finance Manager Strategy & Partnerships NRM Delivery & Floodplain Planning
Manager Strategy, Senior Project Officer Senior Project Officer Manager Program Floodplain Accountant Investment and Evaluation – Landcare – RALF Implementation Specialist
3 x Senior Strategy, Senior Project Officer Business Support 3 x Senior Project 2 x Statutory Investment and Evaluation Senior Project Officer – Business Systems Supervisor Officers Planning Officers Officers - Biodiversity
Landcare & 2 x Business Finance Support Project Officer 4 x Project Officers Project Officer - Partnerships Officer Support Officers Officer - Biodiversity Rural Drainage
Communications Aboriginal Water Environmental Water Coordinator Policy Officer Resource Officer
Work Health, Safety & Environment Support
HR Support Level 1 & 2 IT Support
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Our Board
Leanne Mulcahy Dr Maureen Rogers Chair Deputy Chair Leanne is a graduate of the Australian Maureen is an environmental economist Institute of Company Directors (AICD) and primary producer. Her 1997 and is a Non-Executive Director with PhD thesis explored the role of the more than 15 years’ experience in not-for- precautionary principle in determining profit organisations. She serves on the water allocations for the environment. Victorian Local Governance Association’s She was also a founding member of Governance & Risk Committee and the the Centre for Sustainable Regional AICD’s local Advisory Committee. Communities at LaTrobe University. Her work expanded into working with Leanne has served in senior leadership small towns and local artists to create roles across local government, sustainable futures. Maureen lives in employment services and the dairy Wooragee managing her 100 acres industry. In 2019 Leanne was pleased to according to regenerative agriculture be awarded a Victorian Rural Women’s principles of building soil. Maureen was Network scholarship to complete appointed to the North East CMA Board the 12-month AICD Directors’ Nexus in 2011. program and she has completed an MBA through RMIT. Leanne was appointed to the North East CMA Board in 2017.
Robert Hescock Miriam McGowan Board member Board member Robert is Chief Operating Officer with Miriam comes from a farming family Hancock Victoria Plantations. With with five generations of history in north qualifications in forestry and science, east Victoria. She brings a depth of Robert has experience in farming and knowledge and experience to North East as a professional forester. Robert enjoys CMA with studies in law, management, being a member of his local Landcare environment and planning, science and group and spending time with his family, practice in commercial law. She is a and loves active outdoor activities. supporter of community engagement Robert was appointed to the North East and enjoys farming with her family in CMA Board in 2013. the region. Miriam was appointed to the North East CMA Board in 2017.
Russel Sheppard Board member Russel has a strong background in forestry management, natural resource management and Aboriginal engagement with experience in the Ord River Irrigation Scheme and as a business manager for Uluru- Kata Tjuta National Park. Russel holds a graduate qualification in civil engineering and a post graduate qualification in Business Administration. Russel was appointed to the North East CMA Board in 2017.
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Dr Jan Mahoney Euan Ferguson Board member Board member Through her experience as a director, Euan has over 40 years of experience, member and Chair of a range of boards in forestry, fire and fuel management, and committees, Jan has developed community engagement and emergency strong practical skills in governance. She management leadership. He also has is currently Chair of Windarring Disability qualifications in public administration Services and Secretary of Healesville and business administration and has Indigenous Community Services held several senior executive roles Association. with government agencies, as well as being a member of several boards and Jan has had a long career in the committees. agriculture sector, from research scientist to executive and CEO roles. She has sat Euan has strong policy and planning on boards in agricultural research and skills and a keen interest in team development, parks, catchment and land leadership. management as well as in the not-for- Euan was appointed to the North East profit sector. CMA Board in 2019. Jan was appointed to the North East CMA Board in 2019.
Judith Ahmat Dr Lee Baumgartner Board member Board member Judith Ahmat has an Honorary Lee has expertise in the science behind Doctorate of Letters and a Master of fisheries issues, having undertaken Social Work-research and brings a research into the migration ecology of wealth of knowledge to the Board. native fish, aquaculture, stocking success Judith is a proud Gunditjmara woman and fish benefits of environmental and is actively involved and a member flows. Lee has extensive experience in of the Gunditjmara Traditional Owner natural resource management from both Aboriginal Coorporation. government and university sectors and Judith was appointed to the North East currently sits on a range of national and CMA Board in 2019. international scientific advisory panels. Lee was appointed to the North East CMA Board in 2015.
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Board Meetings
The Board conducted 11 ordinary ATTENDANCE meetings during the year. The key projects undertaken by the Board Table 9. Ordinary Board meeting attendance 2019‑20. during the year were oversight of
business improvement initiatives and MEETINGS a review of key Board policies. The Board also focused on: BOARD MEMBERS ATTENDED ELIGIBLE TO ATTEND APPROVED ABSENCES
Board skills/development: Leanne Mulcahy (Chair) 11 11 0 • Members undertook cultural Dr Maureen Rogers (Deputy 10 11 1 safety training with VACCHO Chair) • Members attended the Directors Peter Farrell 3 3 0 Development Program facilitated Jenny Indian 3 3 0 by VicWater • Members participated in an Catherine Prichard 2 2 0 analysis of their decision-making Dr Lee Baumgartner 8 11 3 styles, using this to inform how to best strengthen the Board as a Robert Hescock 9 11 2 whole Russel Sheppard 9 10 1 Key strategies Miriam McGowan 11 11 0 • Approval of the Land and Water Judith Ahmat 7 8 1 Management Plan Jan Mahoney 8 8 0 • Commencement of the Regional Euan Ferguson 7 8 1 Catchment Strategy renewal process As part of good governance, the Board also undertakes an annual AUDIT COMMITTEE review of its performance. The 2018-19 performance review was Role undertaken and submitted to the Minister in August 2019. The Audit Committee consists of three members and a Chair. All members and the Chair are independent members, as indicated below. Members are appointed by Pecuniary interests the Board, for up to a two-year term, and are subject to the committee’s Terms of Reference. All Board Members and senior officers completed an annual The Audit Committee has a lead oversight role in financial governance and financial declaration of private interests, and reporting matters. It is actively involved in monitoring financial management ordinary (primary) return as well as compliance issues, particularly in the identification of risk areas and the monitoring declaring their interests at meetings of associated rectification plans. It also reviews the integrity of the financial reporting as required. and internal control structures and oversees the financial performance of the entity. The Audit Committee gathers and assesses information and provides a focus for the Board in managing financial risks and opportunities confronting the entity. Its establishment supports the Board’s own performance in the discharge of its financial governance and oversight responsibilities.
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MEMBERSHIP 2019‑20 Oversee the internal audit function Table 10. Audit Committee meeting attendance 2019‑20. Catherine Prichard • Reviewed the Annual Financial Management and Compliance Chair (Independent) ELIGIBLE MEETINGS ATTENDED 1 July 2019 to 28 August 2019 Framework (FMCF) Internal Audit TO ATTEND 2018-19 Catherine Prichard 2 2 Peter Farrell • Reviewed FMCF, Climate Change Member (Independent) Peter Farrell 2 2 Adaptation, Geographic Information 1 July 2019 to 30 September 2019 Russel Sheppard 3 3 System Data, and Legislative Tim Frazer 2 2 Russel Sheppard Compliance Internal Audit Jan Mahoney 2 2 Member (Independent) recommendations Euan Ferguson 2 2 1 July 2019 to 17 December 2019 • Reviewed the effectiveness of the Ryan Gleeson 2 2 Chair (Independent) internal auditors performance and 17 December 2019 to 23 June 2020 extended existing contract for REMUNERATION COMMITTEE Tim Frazer additional 2 years External (Independent) The role of the Remuneration 1 July 2019 to October 2019 Financial statements and Report of Committee is to make recommendations Operations to the Board on the remuneration and Jan Mahoney performance of the Chief Executive • Reviewed and recommended to Member (Independent) Officer. 17 December 2019 to 30 June 2020 Board the 2019-20 Annual Financial Statements Membership 2019‑20 Euan Ferguson Member (Independent) Review and monitor compliance with Leanne Mulcahy 17 December 2019 to 23 June 2020 Financial Management Act 1994 Chair Chair (Independent) (1 July 2019 to 30 June 2020) • Reviewed policies and recommended 23 June 2020 to 30 June 2020 approval by the Board Robert Hescock Ryan Gleeson • Reviewed and ratified the Board Member External (Independent) Chair’s business expenses (1 July 2019 to 30 June 2020) 17 December 2019 to 30 June 2020 Dr Lee Baumgartner Where indicated, Members are Oversee the External Audit Function Member independent in accordance with the • Reviewed and discussed the Annual (1 July 2019 to 30 June 2020) Standing Directions of the Minister Audit 2019-20 with the VAGO Agent Dr Maureen Rogers for Finance under the Financial • Reviewed the Audit Strategy 2019-20 Member Management Act 1994. (17 December 2019 to 30 June 2020) Attendance Major tasks 2019‑20 Meetings were held at least quarterly Major tasks 2019‑20 Tasks undertaken by the committee and at any other time on request of Tasks undertaken by the committee during the year were: a committee member or the internal during the year were: or external auditor. In 2019‑20 the Effectiveness of systems and controls committee met four times. Attendance • Setting the CEO’s key result areas (KRAs) • Involvement with the revision and of committee members is detailed in improvements of the organisations Table 10. • Reviewing the CEO’s performance risk management framework against KRAs • Reviewed implementation actions • Ensuring compliance with Government on all internal and external audit Sector Executive Remuneration Panel recommendations (GSERP) and requirements under the Public Entity Executive Remuneration Policy (PEER policy) administered by the Victorian Independent Remuneration Tribunal.
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Attendance Major tasks 2019‑20 The Board undertakes an annual assessment of compliance that is The committee met 6 times during Tasks undertaken by the committee reviewed by the Audit Committee. the year. during the year were: The Internal Auditors undertake a • Redefined Community Engagement detailed review of the North East CMA’s Table 11. Remuneration Committee and Partnerships in the Community compliance using a rolling 4 year plan, meeting attendance 2019‑20. Participation Plan overseen by the Audit Committee and reports to the Board on its findings and ELIGIBLE • Reviewed the Community MEETINGS ATTENDED TO ATTEND Engagement and Partnerships Policy recommendations. Leanne Mulcahy and Recognising Traditional Owners 6 6 The 2019‑20 Internal Audit Review (Chair) Policy. findings had no material compliance Robert Hescock 6 6 • Monitored the implementation of the deficiencies noted. There were 2 Dr Lee Baumgartner 6 6 Community Participation Plan and compliance deficiencies noted with Dr Maureen Rogers 2 3 Aboriginal Participation Plan against action plans in place to address these in contractual and legislative obligations. 2020-21. ENGAGEMENT AND PARTNERING Attendance The Attestation was passed by formal COMMITTEE motion of the Board on 25 August 2020. The committee met 3 times during The role of this committee is to the year. ensure alignment of the organisation’s North East CMA - Financial community engagement and partnering Management Compliance Engagement and Partnering outputs with identified measures for Table 12. Attestation Statement Committee meeting attendance 2019‑20. success. The committee also leads the I, Leanne Mulcahy, on behalf of the design and implementation of strategic Responsible Body, certify that the North community engagement processes as ELIGIBLE MEETINGS ATTENDED East CMA has no Material Compliance they relate to the Board. TO ATTEND Deficiency with respect to the applicable Miriam McGowan 3 3 Standing Directions under the Financial Membership 2019‑20 (Chair) Management Act 1994 and Instructions. Robert Hescock 2 2 Miriam McGowan Jenny Indian 2 2 The Board and Audit Committee verifies Chair this assurance. (1 July 2019 to 30 June 2020) Dr Maureen Rogers 3 3 Judith Ahmat 1 1 Robert Hescock Member (1 July 2019 to 17 December 2019) ANNUAL ATTESTATION OF FINANCIAL Jenny Indian MANAGEMENT COMPLIANCE Signed: Member (1 July 2019 to 30 September 2019) The Standing Directions of the Minister Date: 25 August 2020 for Finance (Directions) clause 5.1.4 Name: Leanne Mulcahy Dr Maureen Rogers requires the North East CMA to provide Member an annual attestation of financial Position: Chairman (1 July 2019 to 30 June 2020) management compliance with all Judith Ahmat applicable requirements of the Financial Member Management Act 1994, the Directions and (17 December 2019 to 30 June 2020) the associated instructions supporting the Directions.
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Compliance
Table 13. North East CMA’s performance of statutory responsibilities as a Victorian State Authority and employer.
LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Catchment and Land Protection Act 1994 Prepare, coordinate, monitor and review Regional Catchment Strategy for Regional Catchment Strategy 2013-2019 was approved in 2013. Board delegated one member to represent the Board on the Regional Catchment Strategy Project Steering Committee for the renewal of the strategy, which is currently underway and to provide feedback to the Board on the process.
Submit to Minister and Council by 2018-19 Annual Report submitted on the prescribed date: ‘A report on the time and 2019‑20 on schedule. condition and management of land and water resources in the region and carrying out of its functions.’
Corporate Plan to be submitted to the 2020-25 Corporate Plan submitted to Minister under the Catchment and Land Minister by 30 June 2020. Protection Act 1994 by 30 June 2020.
Members declare new interests at each Declarations of private interests were (monthly) Board meeting and document duly completed by relevant directors these in the Register of Interests. and officers of the North East CMA Members must submit a primary return and are available for inspection. upon appointment and an annual return for each year of membership thereafter, detailing pecuniary and non-pecuniary interests.
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LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Water Act 1989 Corporate Plan made available for A copy is available for inspection inspection. during business hours at the main office of North East CMA at Level 1, 104 Hovell Street, Wodonga, or on the North East CMA’s website (www.necma.vic.gov.au).
Review funds at each (monthly) Board The Board receives a report detailing meeting. the organisation’s financial position at each ordinary Board meeting. Policy for investment as per the Trustee Act 1958. The North East CMA is required to invest surplus funds held in deposits The Standing Directions 2018 under the at call with the State Government Financial Management Act 1994 (2018 Central Banking System (CBS) Directions) requires General Government in compliance with the Standing agencies to hold all working capital in Directions 2018 under Financial the Centralised Banking System (CBS). Management Act 1994 (2018 The CBS enables working capital held by Directions). agencies across the State’s balance sheet to be managed more efficiently providing significant gains for Victoria.
Ensure meeting procedures of authorities North East CMA Board adopts: are followed. • Code of Conduct for Directors of Victorian Public Entities • Governance Guidance provided by DELWP • DELWP model policy: Meetings and Decisions. Minutes are available by application under Freedom of Information.
Ensure waterway management Procedures up to date. responsibilities are adhered to by North East CMA.
Environmental Protection and Provide for the protection of the All works have a process which Biodiversity Conservation Act 1999 environment and promote ecologically assesses the works against this Act. sustainable development through the The North East CMA and its partners conservation and ecologically sustainable have complied with all requirements. use of natural resources and promote the conservation of biodiversity.
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LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Public Administration Act 2004 Ensure operations of Board comply Policies and procedures were with the Public Administration Act 2004 adhered to, ensuring that obligations (PAA Act) and that North East CMA is and best practice approaches were compliant with the associated values built into current operations and and employment principles by adopting practices. employment policies that are consistent North East CMA continues to be with the PAA Act. committed to the principles of equal employment opportunity (EEO) and to applying merit and equity principles when appointing staff. The selection processes ensure that applicants are assessed and evaluated fairly and equitably on the basis of the key selection criteria and other accountabilities without discrimination.
Public Interest Disclosure Act 2012 Include information about how to access North East CMA’s Public Interest the procedures in the Annual Report. Disclosures Policy and Procedure are published on the organisation’s website, or are available on request from: Jodie Schutte Public Interest Disclosures Coordinator PO Box 616 Wodonga, Victoria 3689 Phone (02) 6043 7600 E-mail: protected.disclosure@necma. vic.gov.au North East CMA is not an investigating entity and cannot receive Public Interest Disclosures.
Financial Management Act 1994 Undertake review of its annual operations Review of compliance with Financial and advise the Minister regarding Management Compliance Framework compliance with Financial Management completed and submitted annually. Compliance Framework.
Environmental Protection Act 1970 The Board will report any actions taken The North East CMA continued to implement their responsibilities as to support the implementation of per the State Environment Protection the Partnership Agreement for the Policy (Waters of Victoria) and Preparedness and Response to Schedules, so that the Environment Waterway Incidents in the North East Protection Authority can then report Catchment (2007). to the community.
Flora and Fauna Guarantee Act 1988 Conserve the Catchment’s communities The North East CMA continues to of flora and fauna and manage potentially support the implementation of action threatening processes and educate the statements and recovery plans community in the conservation of flora for threatened flora and fauna by and fauna. DELWP.
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LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Statutory Referral and Advice (Planning North East CMA has delegated floodplain The North East CMA processed and Environment) Act 1987, Subdivision management functions and is the 345 referral and advice applications Act 1988, Building Regulations 2004, floodplain management authority under relating to floodplain management Water Act 1989, Mineral Resources the Planning and Environment Act and 149 applications for works on (Sustainable Development) Act 1990 1987, Subdivision Act 1988 and Building waterways for 2019‑20. Regulations where various types of application for development are referred. Functions require direct advice to be provided to any agency or person under the Water Act 1989. North East CMA is a referral authority for applications from Department of Economic Development, Jobs, Transport and Resources (Mineral Resource Act 1990) for work plans on floodplain areas. North East CMA is a referral authority from regional water authorities under Section 67 licences for dams on waterways and for permits/ licences to landowners to carry out works or activities on waterways.
Privacy and Data Protection Act 2014 Ensure details of individuals are North East CMA has reviewed protected. the Privacy Policy (in accordance with the Act) on how personal information is stored and under what circumstances it can be accessed or released to third parties. North East CMA operates a centralised electronic records management system at its head office at Level 1, 104 Hovell Street, Wodonga. Hard copy documents are retained offsite. Note: records no longer in use or required to be retained are transferred to the Public Records Office or destroyed in accordance with the Public Records Act 1973 as appropriate.
Forests Act 1958 Liaise with the Department of For waterways in areas managed Environment, Land, Water and Planning by DELWP under the Act, the CMA as required. complied with elements of the Act which deals with access to waterways and crossings.
Aboriginal Heritage Act 2006 Ensure the use of cultural heritage The CMA applied diligence regarding management plans for certain the requirements of the Act. Cultural development plans or activities and heritage management procedures interact with registered Aboriginal parties were updated in 2018 and followed to evaluate management plans, advise on for all required activities. permit applications and enter into cultural heritage agreements.
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LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Building Act 1993 Ensure compliance with standards for North East CMA complies with the the construction and maintenance of building and maintenance provisions buildings. under the Building Act 1993.
Competitive Neutrality Policy Ensure competitive neutrality is applied The North East CMA continues to where services compete, or potentially comply with the requirements of compete, with the private sector. the Policy. Ensure continued compliance with the The CMA is working to ensure that policy, including compliance with the Victoria fulfils its requirements on requirements of the policy statement, competitive neutrality reporting Competitive Neutrality Policy Victoria and for technological based businesses any subsequent reforms. against the enhanced principles as required under the Competition and Infrastructure Reform Agreement.
Country Fire Authority Act 1958 Ensure the CMA works with other related The CMA has adhered to policies organisations to assist in the control, relating to waterway operations prevention and suppression of fires within that comply with the Country Fire the Catchment. Authority Act 1958 and reduce fire risk.
Local Jobs First Act 2003 The Local Jobs First Act 2003 was During 2019-20, the North East CMA introduced in August 2018 and brings commenced no Local Jobs First together the Victorian Industry Standard projects. Participation Policy (VIPP) and Major Project Skills Guarantee (MPSG) Policy which were previously administered separately. North East CMA is required to apply the Local Jobs First policy in all projects valued at $3 million or more in Metropolitan Melbourne or for state-wide projects, or $1 million or more for projects in regional Victoria. MPSG applies to all construction projects valued at $20 million or more. The MPSG guidelines and VIPP guidelines will continue to apply to MPSG applicable and VIPP applicable projects respectively where contracts have been entered prior to 15 August 2018.
Equal Opportunity Act 2010 Annual data return reporting gender, The North East CMA is an equal diversity and complaints lodged and opportunity employer. No complaints investigated. were received in the reporting period. Of the North East CMA staff at 30 June 2020, 53 per cent are male and 47 per cent are female. This is no change from the previous year. Of the North East CMA Board members, as at 30 June 2020, 55 per cent are female and 45 per cent male.
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LEGISLATION OR POLICY BOARD’S MAJOR TASKS 2019‑20 ISSUES AND STATUS
Occupational Health and Safety Act Report Occupational Health and Safety In May 2020 the CMA reviewed 2004 (OHS) issues at each (monthly) Board their existing OHS Policy and meeting and in Annual Report. Quarterly adopted changes to make it a report of measurable OHS targets to the leading and progressive Work, Audit Committee. Health, Safety & Environment (WHSE) Policy Statement. Monthly reports are published to track lead and lag indicators so that accurate information is delivered to the Board regarding safety culture and performance with any major issues being managed through reporting lines.
Fair Work (Registered Organisations) Ensure compliance with the Award New Enterprise Agreement Act 2009 system which provides a minimum set of negotiated and approved in 2020, terms and conditions for North East CMA ensuring compliance with the Public employees. Service Award and provision of a minimum set of terms and conditions for North East CMA employees.
Government Advertising Expenditure Ensure disclosure of government North East CMA’s government advertising expenditure under FRD 22H campaign expenditure in the 2019-20 reporting period did not exceed $100,000.
Victorian Government Risk Management Attestation by accountable officer The attestation that the North East Framework in annual report which ensures that CMA has complied with Ministerial Victorian Managed Insurance Authority requirement is built into corporate Standing Direction 4.5.5 Risk Act 1996 planning and reporting processes. Management Framework and Processes has been completed.
DataVic Access Policy (2012) Ensure compliance with the Policy. North East CMA has not supplied any data sets to DataVic during 2019‑20 but has accessed and used a number of spatial datasets.
Gifts, benefits and hospitality policy Ensure the Victorian Government The policy has been updated in framework Framework requiring employees to record relation to this issue and all staff are gifts, benefits and hospitality offered to required to comply and record any them in their capacity at North East CMA benefits on the Gifts, Benefits and is followed. Hospitality Register.
Charter of Human Rights and Ensure the CMA acts consistently with North East CMA continued to provide Responsibilities Act 2006 charter rights when making decisions, information regarding rights and developing policies and providing responsibilities to all new staff as part services. of the induction process. During 2019-20 all staff have been required to complete mandatory training on the Charter of Human Rights and Responsibilities Act 2006.
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FREEDOM OF INFORMATION ACT 1982 The Board committees are: • Financial Management Act 1994 • Audit Act 1994 Part ii S 7 Statement • Audit Committee • Remuneration Committee • Freedom of Information Act 1982 Ms Leanne Mulcahy, Chair of the North • The Information Privacy Act 2000 East CMA Board, is the Principal Officer • Engagement and Partnering of North East CMA. Committee • Public Administration Act 2004 • Public Interest Disclosures Act 2012 The Authority’s Chief Executive Officer The role and responsibilities of these • Charter of Human Rights and is authorised to make decisions about Committees are described within the Responsibilities Act 2006 access to documents under the Freedom section of the Annual Report dedicated of Information Act 1982. to Board and Committee Meetings. Each • Occupational Health & Safety Act of these committees can be contacted 2004 Organisation and significant change through North East CMA. North East CMA is organised functionally Further obligations are detailed in the The establishing legislation sets a broad on a business unit basis and the Board two Statements of Obligations (Water framework for the structure, functions has responsibility for several committees Act 1989 and Catchment and Land and operations of North East CMA. and working groups. The Chief Executive Protection Act 1994). Government Policy and the North East Officer of North East CMA administers Regional Catchment Strategy 2013-2019 North East CMA adopts the Department and manages North East CMA to (North East CMA, 2013) set the direction of Environment, Land Water and implement the Board’s directions. for natural resource management in Planning’s Guide to Good Governance From 1 July 2019 to 30 June 2020, North north east Victoria. and abides by the Codes of Conduct for East CMA operated four Business Units: Directors of Victorian Public Entities and Obligations of North East CMA are Victorian Public Sector Employees. • NRM Delivery largely contained in the following Acts: • Business, Strategy and Partnership • Catchment and Land Protection Act • Finance 1994 • Waterways and Floodplain Planning • Water Act 1989
Tree planting at the ‘Trees for Trout’ planting day on the Nariel Creek
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Decision Making Powers • Advice on planning referrals which Categories of Documents - Record of North East CMA relate to waterways, water quality categories and any other river health issues North East CMA has power under the North East CMA holds the following when requested by local government following legislation to make decisions types of documents that are registered (Planning and Environment Act 1987) that directly affect the public. as relating to a particular category • In the case of a dam, a referral body (listed below). The documents are held The Freedom of Information Act 1982, in for any: either in a hard copy or softcopy, and in relation to decisions regarding access to, – Application for a licence to some instances both hard and soft copy and amendment of, documents held by construct works versions are held. North East CMA. – Application for a licence to The following types of documents are The Water Act 1989, in relation to permits take and use water referred held by North East CMA: for works in, on or over a designated to it by the Minister for Water waterway within the North East CMA in accordance with relevant • Policies, procedures and guidelines region in relation to the following types legislation • Strategies and reports of works: • Advice to DELWP on conditions for • Registers and databases • Waterway crossings such as building licences in respect of Crown frontages • Correspondence or altering bridges, culverts and fords • Applications, agreements and • Deviations to designated waterways, Particulars of arrangements for contracts such as creek realignments consultation with bodies outside • Meeting records • Stabilisation of designated waterways, government administration • Financial records such as bank protection, battering, regarding formulating or developing and retaining structures the North East CMA policy • Photo library • Works to be performed on designated North East CMA is required by legislation • Newsletters waterways, such as stormwater to undertake public consultation in • Maps outlets, drop structures and service relation to preparation/renewal of: crossings. The documents are held under one of the • Regional Catchment Strategy following categories: North East CMA also delivers statutory • Regional Waterway Strategy • Board/Committees/Groups floodplain and waterway management • Landcare Support Plan (Community functions under the Water Act 1989 and NRM Plan) • Biodiversity the Catchment and Land Protection Act • Waterway Management plans • Corporate Administration 1994. This includes provision of advice, • Contracts and response to referrals as specified • Regional Irrigation Development • Correspondence in the Statement of Obligations (SoO) Guidelines. (Part 5, Section 24 of the Catchment • Employee Records and Land Protection Act SoO and Part Categories of Documents - • Emergency Management 6, Sections 18 and 22 of the Water Act Record Keeping System • Finance SoO). The North East CMA has a key role North East CMA operates a centralised in ensuring that development and works • Floodplain Management electronic records management system in known floodplain areas do not create • Grants at its head office at Level 1, 104 Hovell additional flood risks. Street, Wodonga. This system stores • Human Resources In particular, North East CMA provides: electronic records of the Board, Business • Integrated Management System Strategy and Partnership Unit, Finance • Advice about flooding and controls • Landcare Unit, Natural Resource Management on planning scheme amendments, • Land Management Delivery Unit and Waterways and and planning and building approvals Floodplain Planning Unit. Hard copy • Pest Plants and Animals to local councils in its capacity as documents are retained offsite. • Projects a referral body in accordance with relevant legislation Note: records no longer in use or required • Planning Referrals • Advice to rural and urban water to be retained are transferred to the • Resource Management Strategies authorities, local government and Public Records Office or destroyed in • Reports accordance with the Public Records Act State Government agencies on • Waterway Management aspects of their business, or matters 1973 as appropriate. • Water Quality which they are handling, which impact on river health • Water Resources.
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Planting trees at the ‘Trees for Trout’ Planting day on the Nariel Creek.
FOI Arrangements Access to information under the Freedom of Information Act 1982 is obtained through a written request, as detailed in section 17 of the Act. Applications must be as detailed and as specific as possible so that the North East CMA’s Freedom of Information officer can identify and locate relevant documents. All requests for access to documents of North East CMA under the Freedom of Information Act 1982 are dealt with centrally by the North East CMA’s Freedom of Information (FOI) Officer. Applicants are requested to submit applications for access to documents under FOI in writing accompanied by the $29.60 application fee or, if waiver of the fee is sought, proof of hardship. Access charges will be in accordance with the Freedom of Information (Access Charges) Regulations 2014. Freedom of Information fees and charges are not subjected to GST. Requests to the North East CMA should be sent to:
Jodie Schutte PART ii PUBLICATIONS INFORMATION RETAINED AND FOI Officer AVAILABLE PO Box 616 The statements required under s 7 of Wodonga, Victoria 3689 the Freedom of Information Act 1982 are In compliance with the requirements of Phone 1300 2216 513 published in the Annual Report of North the Standing Directions of the Minister E-mail [email protected] East CMA. for Finance, details in respect to the items listed below have been retained by North The statement on documents available Report on requests East CMA and are available on request, for inspection or purchase under s 8 is subject to the provisions of the Freedom Zero requests were received under the available from the main office of North of Information Act 1982. Freedom of Information Act 1982 during East CMA at Level 1, 104 Hovell Street, the reporting period. Wodonga. • A statement that declarations of pecuniary interests have been duly The statement on reports available Correction of Personal information completed by all relevant officers for inspection or purchase under s 11 is Requests for correction or amendment available from the main office of North • Details of shares held by a senior of personal information, which is East CMA at Level 1, 104 Hovell Street, officer as nominee, or held beneficially contained in a document held by North Wodonga. in a statutory authority or subsidiary East CMA may be made in writing and • Details of publications produced by should specify: the agency about itself and how these • An address where notices may be sent can be obtained to the person making the request • Details of changes in prices, fees, and • Particulars of why the person making charges charged by North East CMA the request believes the information • Details of any major external reviews to be incomplete, incorrect, out of carried out on North East CMA date or misleading, and specifying the • Details of major research and amendments he or she wishes made. development activities undertaken by North East CMA
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• Details of overseas visits undertaken, Further information is available at the CAPITAL PROJECTS including a summary of the objectives Commissioner for Privacy and Data The North East CMA does not manage and outcomes of each visit Protection website any capital projects with a total (www.cpdp.vic.gov.au). • Details of major promotional, public investment greater than $10 million. relations and marketing activities undertaken by North East CMA to MAJOR CONTRACTS develop community awareness of the SIGNIFICANT CHANGES OR FACTORS entity and its services The North East CMA did not award any AFFECTING PERFORMANCE major contracts (valued at $10 million or • Details of assessments and As a result of the coronavirus (COVID-19) more) during 2019‑20. measures undertaken to improve the and significant bushfires in north east occupational health and safety of Victoria in 2019-20 the North East employees GOVERNMENT ADVERTISING CMA has been impacted in its ability to • A general statement on industrial EXPENDITURE undertake planned activities and works as well as access particular geographic relations within the agency, and The North East CMA government locations. details of time lost through industrial campaign expenditure in the accidents and disputes 2019-20 reporting period did not Restrictions related to COVID-19 in • A list of North East CMA’s major exceed $100,000. relation to the number of people committees, the purposes of each gathering together and social distancing, committee, and the extent to which has decreased our operational CONSULTANCIES the purposes have been achieved performance in some activities that • Details of all consultancies and Details of consultancies (valued at require on-ground face-to-face contractors including: consultants/ $10,000 or greater) engagement such as planned field days, property visits and assessments. contractors engaged; services In 2019‑20, there were seven provided; and expenditure committed consultancies where the total fees The interests and wellbeing of the north for each engagement. payable to the consultants were $10,000 east community will continue to be the This information is available on request or greater. The total expenditure incurred North East CMA’s highest priority in its from: during 2019‑20 in relation to these decision-making. For further information Jodie Schutte consultancies was $258,621 (excl. GST). about Victoria’s response to COVID-19 FOI Officer please visit: www.coronavirus.vic.gov.au Details of individual consultancies are PO Box 616 outlined at www.necma.vic.gov.au Wodonga, Victoria 3689 Phone (02) 6043 7600 Details of consultancies (valued at less E-mail [email protected] than $10,000) The Privacy and Data Protection Act 2014 In 2019‑20, there were 16 consultancies establishes a regime for the responsible engaged during the year, where the total collection and handling of personal fees payable to the consultants were information in the Victorian public less than $10,000. The total expenditure sector. North East CMA complies with incurred in relation to these consultancies the ten Information Privacy Principles. was $53,947 (excl. GST).
The bushfire affected Nariel Creek following high flows in May 2020
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INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) NORTHERN ECO CONNECTIONS EXPENDITURE For the 2019‑20 reporting period, the North East CMA had a Organisation Amount $ total ICT expenditure of $554,792, with the details shown in 22 Landholders 183,463 Table 14 below.
BIODIVERSITY RESPONSE PLANNING Table 14. ICT expenditure by North East CMA 2019‑20.
All ICT Expenditure relating to projects to Organisation Amount $ operational create or enhance ICT capabilities 9 Landholders 55,018 ICT Expenditure BUSH FOR BIRDS Business Non BAU ICT Operational Capital as usual expenditure expenditure expenditure Organisation Amount $ (BAU) ICT expenditure 15 Landholders 169,178 (Total) (Total = Operational SECURING SOILS IN AGRICULTURE expenditure and Capital Organisation Amount $ Expenditure) Ovens Landcare 5,000
$359,686 $195,106 26,655 $169,451 Riverine Plains Inc. 5,000 ICT expenditure refers to the North East CMA’s costs in providing business-enabling ICT services. It comprises Business BUSHFIRE PROGRAM GRANTS as usual (BAU) ICT expenditure and NonBusiness as usual (NonBAU) ICT expenditure. NonBAU ICT expenditure relates to Organisation Amount $ extending or enhancing the CMA’s current ICT capabilities. BAU Upper Murray Landcare Network 21,838 ICT expenditure is all remaining ICT expenditure which primarily relates to ongoing activities to operate and maintain the current ICT capability. OUR CATCHMENT OUR COMMUNITIES GRANTS - LOWER OVENS
DISCLOSURE OF GRANTS PAYMENTS Organisation Amount $ The North East CMA provided assistance to certain companies and organisations for activities like revegetation and Rutherglen Landcare Group 282 regeneration of native vegetation, eradication and control Warby Range Landcare Group 10,081 of invasive plants and animals, support of capacity building initiatives and education and awareness raising activities. 5 Landholders 40,853 Awarding of funding followed strict probity guidelines. Financial assistance provided in 2019‑20 was as follows: REGIONAL WATERWAY PROGRAM
Organisation Amount $
Upper Ovens Valley Landcare Group Inc. 1,900
1 Landholder 2,490
WATER RESOURCE PLANNING
Organisation Amount $
Taungurung Clans Aboriginal Corporation 4,990
49 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
VICTORIAN LANDCARE PROJECT GRANTS OUR CATCHMENT OUR COMMUNITIES GRANTS - UPPER MITTA MITTA Organisation Amount $ Organisation Amount $ Beechworth Urban Landcare & 6,000 Sustainability Group Omeo Golf Club 2,550
Bethanga Landcare Group 13,730 Omeo Region Business and Tourism 924 Association Inc. Burgoigee Creek Landcare Group 9,300 4 Landholders 52,290 Carboor-Bobinawarrah Landcare Group 13,550
Chiltern Landcare Group 3,400 ACCELERATED RIPARIAN WORKS
Edi-Black Range Catchment Group 15,220 Organisation Amount $ Greta Valley Landcare Group 17,170 Kiewa Catchment Landcare Group 8,250 Kiewa Catchment Landcare Groups Inc. 28,950 Mudgegonga and District Landcare Group 17,590 Mitta 2 Murray Blackberry Action Group 14,250 Friends of the Mitta Mitta 10,000 Myrtleford & District Landcare and 6,250 Sustainability Group Parklands Albury Wodonga 12,135
North East Blackberry Action Group 13,520 37 Landholders 411,451
Rutherglen Landcare Group 17,330
Swamps Rivers & Ranges Inc 3,600
Upper Murray Landcare Network 15,090
Wangaratta Landcare & Sustainability 4,000
Whorouly Landcare Group 4,000
Wises Creek / Talgarno Landcare Group 27,330
Wodonga Urban Landcare Network Inc. 20,000
Wooragee Landcare Group 13,500
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LANDCARE SUPPORT GRANTS ACCELERATED RIPARIAN WORKS LANDCARE GRANTS
Organisation Amount $ Organisation Amount $
Benambra Dinner Plain Omeo Landcare 500 Friends of the Mitta Mitta 14,050 Group Mudgegonga and District Landcare Group 14,900 Boorhaman & District Landcare Group 500 Stanley Spring Ditch & Wetlands Reserve 2,632 Bryants Gap District Landcare Group 500 Committee
Hodgsons & Horseshoe Creeks Landcare 500 Group Inc. INTEGRATED WATER MANAGEMENT
Honeysuckle & Spring Creeks Landcare 500 Organisation Amount $ Group Parklands Albury Wodonga 8,500 Kiewa Catchment Landcare Groups Inc. 1,500
Mid Ovens Landcare Consortium 500 UPPER OVENS
North East & Surrounds Equine Landcare 500 Organisation Amount $ Group 3 Landholders 10,097 Our Native Garden 500
Ovens Landcare Network 500 MISCELLANEOUS
Springhurst & Byawatha Hills Landcare 500 Organisation Amount $ Group North East Rivers Alliance 895 Stanley Landcare Group 500
Upper Ovens Valley Landcare Group Inc. 500 The 2018-19 Incentives Probity Plan, specifies that immediate Wangaratta Sustainability Network 500 family members who are awarded grants will be identified in the annual report. In line with this commitment it is disclosed that Graeme Warner, an immediate family member of the CEO received $2,570 as an Incentive for Riparian Works.
51 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Financial Summary
The Victorian Water Programs Investment Framework, totalling $3.2 million, was the largest program for the North East CMA during the 2019‑20 period. This marks the final year of this four‑year program. The Australian Government’s National Landcare Program, Regional Land Partnerships, also formed a substantial amount of work for the North East CMA: $3.1 million. This program, claimed on the delivery of quarterly milestones, continues a recent financial management challenge for the North East CMA. The North East CMA maintained sufficient cash reserves to ensure programs could continue to operate whilst awaiting payment. Prudent cash flow management forecasting continued during 2019‑20 ensuring ongoing solvency is maintained. Projects are primarily funded through State or Commonwealth Government Grants. Projects that were not completed at year‑end have cash and cash‑equivalent balances held in the balance sheet that will be utilised to complete these projects in future financial years. The North East CMA does not manage any capital projects. There were no other significant matters which changed our financial position during the reporting period.
A regent honeyeater feeding a fledgling. Image: Dean Ingwersen.
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Figure 14 Revenue according to business unit. Figure 15 Expenditure according to business unit.
Revenue Expenditure Healthy Environment
Delivering through Partnership
Response and Recovery
Corporate
Table 8 Five Year Financial Summary.
Five Year Financial Summary
2019-20 2018-19 2017-18 2016-17 2015-16
Total Income 9,458,938 11,259,789 8,249,151 8,383,171 9,300,546
Total Expenses 8,885,635 10,994,993 8,514,398 8,648,766 10,378,781
Net Result for the Period 573,303 264,796 (265,247) (265,595) (1,078,235)
Net Cash from Operating Activities 512,722 452,781 (428,904) 389,062 250,392
Total Assets 11,805,479 11,058,256 10,155,006 10,270,750 10,335,015
Total Liabilities 2,186,097 2,009,695 2,079,355 1,947,843 1,899,561
Figure 16 Revenue and Expenditure Analysis 2016-20.
$12,000
$8,000
$’000 $4,000
0 2016 2017 2018 2019 2020 Financial year Corporate Plan Revenue Total income Total Expenses
Table 9 Revenue and Expenditure by Program.
REVENUE & EXPENDITURE BY PROGRAM REVENUE EXPENDITURE
Healthy Environment 7,184,735 6,944,012
Delivering through Partnership 459,422 408,380
Response and Recovery 634,768 614,451
Corporate 1,180,012 918,792
Total 9,458,938 8,885,635
53 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
SECTION 3 Workforce Data
OUR WORKFORCE At the end of June 2020 the North East CMA employed 32 people (29 Full PROFILE Time Equivalent (FTE), a slight increase from the 2019 figure. The increase is in response to Australian Government projects and the development of State Government projects. This included funding for bushfire recovery, and the conversion of contract roles to employees.
The breakdown in staff for North East CMA is as follows:
Table 17. Comparison of employee numbers
FIXED TERM & EMPLOYEES CASUAL EMPLOYEES
EMPLOYEES FULL TIME PART TIME Year FTE FTE (Headcount) (Headcount) (Headcount)
June 2020 32 22 10 29.0 17.7
June 2019 27 17 10 23.7 10.8
School students help Wangaratta Sustainability Group to capture catfish at Mullimur Wetlands (Image: Natalie Ord)
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Table 18. Comparison of employees by gender.
2020 2019
FIXED TERM & ALL EMPLOYEES ONGOING ALL EMPLOYEES ONGOING FIXED TERM & CASUAL CASUAL
Employees Full Time Part Time Employees Employees Full Time Part Time Employees GENDER FTE FTE FTE FTE FTE FTE (Headcount) (Headcount) (Headcount) (Headcount) (Headcount) (Headcount) (Headcount (Headcount)
Male 17 16.4 7 2 8.4 8 8.0 14 13.6 6 2 7.6 6 6.0 Female 15 12.6 2 5 5.8 8 6.8 13 10.1 1 6 5.3 6 4.8
Table 19. Comparison of employees by age range.
2020 2019
FIXED TERM ALL EMPLOYEES ONGOING ALL EMPLOYEES ONGOING FIXED TERM & CASUAL & CASUAL
Employees Full Time Part Time Employees Employees Full Time Part Time Employees AGE FTE FTE FTE FTE FTE FTE (Headcount) (Headcount) (Headcount) (Headcount) (Headcount) (Headcount (Headcount (Headcount)
15-24 ------1.0 1.0 - - - 1.0 1.0 25-34 2.0 1.6 - - - 2.0 1.6 2.0 1.6 - - - 2.0 1.6 35-44 14.0 12.6 3.0 4.0 6.0 6.0 6.6 13.0 10.9 2.0 6.0 6.3 5.0 4.6 45-54 12.0 10.8 3.0 3.0 5.2 6.0 5.6 8.0 7.2 2.0 2.0 3.6 4.0 3.6 55-64 3.0 3.0 2.0 - 2.0 1.0 1.0 2.0 2.0 2.0 - 2.0 - - 65+ 1.0 1.0 1.0 - 1.0 - - 1.0 1.0 1.0 - 1.0 - -
Table 20. Comparison of employees by classification.
2020 2019
FIXED TERM ALL EMPLOYEES ONGOING ALL EMPLOYEES ONGOING FIXED TERM & CASUAL & CASUAL
Employees Full Time Part Time Employees Employees Full Time Part Time Employees CLASSIFICATION FTE FTE FTE FTE FTE FTE (Headcount) (Headcount) (Headcount) (Headcount) (Headcount) (Headcount (Headcount (Headcount)
Executive 1.0 1.0 - - - 1.0 1.0 1.0 1.0 - - - 1.0 1.0 Officers
Board and Executive 1.0 1.0 1.0 - 1.0 - - Officer
Management 4.0 4.0 - - - 4.0 4.0 3.0 3.0 - - - 3.0 3.0
Natural Resource 10.0 9.6 3.0 2.0 4.6 5.0 5.0 12.0 11.2 4.0 4.0 7.2 4.0 4.0 Management Delivery
Business, Strategy and 9.0 8.0 2.0 3.0 4.4 4.0 3.6 Leadership
Waterways and 5.0 3.7 - 3.0 1.7 2.0 2.0 Floodplain Planning
Finance 2.0 1.2 - - - 2.0 1.2
Leadership ------8.0 6.3 2.0 4.0 4.7 2.0 1.6 and Strategy
Business ------3.0 2.2 1.0 - 1.0 2.0 1.2 Services
55 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Notes: • There has been an organisational restructure during the year that has resulted in business units being renamed and the merging of Leadership and Strategy with Business Services. • All figures reflect employment levels during the last full pay period in June of each year. • Ongoing employees includes people engaged on an open-ended contract of employment and executives engaged on a standard executive contract who were active in the last full pay period of June.
Community members and North East CMA staff prepare for planting at a community planting day
DIVERSITY AND INCLUSION PLAN Our community - Our organisation champions diversity and inclusion opportunities in the committees and Boards we are Throughout the year stakeholder engagement and partnerships members of and in the programs we provide; have incorporated the building blocks for cultural diversity and inclusion, with proactive and ongoing work. The CMA is forging Our partners - All our service providers are assessed as the way to be leaders in industry embracing diversity within all culturally competent; aspects of the organisation. Within the CMA we are creating Our staff - Maintain our target of 50 per cent of our Board, a culture of respect, building connections and encouraging a executive leadership, management and staff positions filled by contribution of all perspectives and talents from our employees. women; The CMA has a program of activities which assist to deliver a Closing the Gap and Connection to Country - Aboriginal sustainable long-term Diversity and Inclusion Strategy. The people comprise at least 10 per cent of our workforce; and CMA understands that by significantly investing in approaches within our business and relationships we are contributing to Disability - People with a disability comprise at least 10 per make a more inclusive and equitable society. Diversity and cent of our workforce. Inclusion aspirations and targets include:
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Table 21. Progress against targets in 2019‑20.
Workforce Target inclusion policy Action Measure Actual progress in 2019‑20 Timeframe objective
Values - Fostering a Develop tools Tools and resources Dec 2019 culture of Diversity and resources to created and • Provision of flexible work and Inclusion support managers in communicated arrangements to support staff appropriately managing transitioning to retirement a multi-generational while maintaining critical skills workforce in business.
Business Promote work Work experience Mar 2019 Improvement – experience and entry and entry level and • MOU agreed to with North East Workforce is level programs to programs are utilised annually Water in June 2020 to support reflective of people from diverse by a diverse range of thereafter a joint funded Indigenous community backgrounds including people Officer position for 2 years. diversity people with a disability, Aboriginals, migrants • Work experience provided and refugees. for 360 hours to temporary Australian resident.
Embed Diversity Ensure actions consistent New actions June 2019 and Inclusion in with Diversity and supporting Diversity • Multi-stakeholder project existing business Inclusion principles are and Inclusion are steering committee processes included in the RCS 2019 included in the RCS established for RCS Renewal Renewal Renewal 2019 including Traditional Owner representatives.
Business Create procedures and Procedures and Mar 2020 Improvement – guidance to support guidance implemented • Two staff supported during Workforce is staff as they transition to and communicated 2019‑20 to transition to reflective of retirement retirement including allowance community for individual flexibility diversity arrangements to allow part time transition
Target completed Target not achieved Task on Hold Task not on track to meet schedule
57 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Workforce Target inclusion policy Action Measure Actual progress in 2019‑20 Timeframe objective
Business Investigate the Recommendations Mar 2020 Improvement – implementation of an submitted for review • No progress or opportunity to Workforce is alumni program to by management team implement at this time reflective of support staff who have community retired to come back diversity and work on short- term contracts that support North East CMA objectives
North East Investigate the provision Decision on provision Dec 2019 CMA offices are of a quiet space that can of quiet space made • Agreement reached with accessible be used for meditation or and any relevant landlord on quiet space that prayer actions are completed could be used.
Business Implement a Mental Diversity and Inclusion Dec 2019 Improvement - Health Strategy that principles are factored • Involvement in the ‘Balance for Diversity and promotes mental into the Behavioural Better: Business’ program with Inclusion (D&I) health and wellbeing and Cultural Wodonga Council to develop principles are and includes the Change program. meaningful gender equity included in implementation of Actions related to strategies. standardised HR training to all managers D&I principles are practices and and staff. generated • Leading the Way adopted ongoing operations internally to support mental health and wellbeing. • Health and Wellbeing Management plans developed for each individual staff member to support working from home arrangements during and after COVID-19 lockdown. • Mental Health First Aid training offered to all staff following 2020 bushfire event.
Business Embed Diversity and New actions Mar 2020 Improvement - Inclusion in existing supporting D&I are • Planning for diversity through Workforce is business processes included in North East participation in the Balance for reflective of CMA Strategic Plan Better: Business program. community diversity. • Implementation of the Diversity and Inclusion Plan included in the 2018-23 Corporate Plan. • Review executed by management team and communicated across the organisation.
Target completed Target not achieved Task on Hold Task not on track to meet schedule
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PUBLIC SECTOR VALUES AND OUR EMPLOYMENT FRAMEWORK STAFF CONSULTATION EMPLOYMENT PRINCIPLES North East CMA has an Enterprise North East CMA has a Staff Consultative The Public Administration Act 2004 Agreement in place. The Agreement Committee. The committee’s role is to established the Victorian Public Sector came into effect on 6 April 2020 with consider organisational matters and Commission (VPSC). The VPSC’s a nominal expiry date of 26 November be responsible on behalf of staff for role is to strengthen public sector 2020. providing feedback and raising issues efficiency, effectiveness and capability, with Management, as well as on human The undertakings of the negotiations and advocate for public sector resource policies, procedures and/or were fair and equitable, and the new professionalism and integrity. guidelines that may have a significant Agreement was accepted and approved impact on employees which will assist in North East CMA align processes with no objections. achieving and maintaining cooperative and policies with the VPSC values, The Agreement offers flexible working workplace relations and mutually employment principles, career conditions, provides a framework to beneficial work practices. opportunities and the principles to ensure all employees have access to proactively resolve workplace issues The committee consists of up to eight learning and development opportunities early. The North East CMA communicates members, inclusive of one management and rewards employees based on skills with their employees to educate them on representative and the staff union and satisfactory work performance. how to avoid conflicts of interest, how representative. The other positions to respond to offers of gifts and how it North East CMA works to resolve issues are staff members nominated by the deals with misconduct. fairly. As a result, North East CMA has no business units. lost days due to a workplace dispute.
Yorta Yorta Works Crew (Woka Wolla) taking a break from woody weed control for the Bush for Birds project at Barnawartha Scenic Reserve
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TRAINING AND DEVELOPMENT This was a significant value when the State and associated work sites were affected by the bushfires, post fire ground The North East CMA recognises the mutual benefit in providing stabilisation risks, then the COVID-19 and the introduction of support and avenues for employees to professionally grow and Industrial Manslaugter legislation. develop. Professional learning and development is required to stay up to date with industry, asisst to combat skills shortage, The results from a late 2019 Leading the Way OHS Leadership enhance productivity, increase engagement, aid in succession Assessment and Safety Culture maturity self-assessment planning and reduce staff turnover. North East CMA has confirm that there was active support from management to invested in training support for all staff with an online platform promote the value of a sustainable and culturally fit for purpose offering six courses of mandatory skills, and is focussed on WHSE system. One hundred percent of managers scored well developing capabilities that help deliver business objectives above the average demonstrating they have an understanding and obligations. of WHSE management and use consultative arrangements to actively support employees. CULTURAL DIVERSITY AND WOMEN The narrative that outlines the organisations commitment can be found in WHSE policy. So far as reasonably practicable The North East CMA has been tracking extremely well with North East CMA will; executing the actions from the North East CMA Diversity and Inclusion Strategy (2017-2021). • Meet and strive to exceed statutory requirements and industry standards. North East CMA aims to ensure that women in our workplace, on our Boards and our committees are supported in their roles. • Continually seek to improve WHS management systems and risk management practices. North East CMA is committed to a family friendly workplace, through workplace conditions such as paid pre-natal leave, • Maintain each working environment, in a condition that is paid parental leave, family violence leave, carer’s leave and safe and without risks to health and wellbeing. flexible working arrangements. As at 30 June 2020, women • Provide adequate facilities for the physical and mental represented 48% of the workforce (full time equivalent). welfare of employees at any workplace. North East CMA has noted government direction delivering • Communicate and consult with employees, contractors and culturally appropriate services and believes that its services, visitors on health and safety issues. including community communications, adhere to this direction. • Mitigate occupational violence and aggression through design. YOUNG VICTORIANS • Provide and/or maintain safe plant and systems of work. • Ensure safety and the absence of risks to health in North East CMA works with young Victorians through its connection with the use, handling, storage and transport of Waterwatch, River Detectives, and School Environmental plant and substances. Education Directory programs. • Undertake training and preparedness which is critical to a safe workplace including information, instruction, training HEALTH AND SAFETY or supervision of all employees as is necessary to enable North East CMA revamped their safety management framework those persons to perform their work in a way that is safe and towards the end of 2019 to re-energise the look and application without risks to health. of work health, safety and environment (WHSE). A commitment from the Executive Leadership Team to the provision and maintenance of a working environment which is All upgrades assisted North East CMA to be more progressive, safe and without risks to health, through: and look more broadly, not just to Victorian regulators but the National Safe Work Australia (SWA) body. Throughout • Acknowledging that everyone’s involvement in workplace the year, North East CMA has progressed with a more holistic health and safety is essential and the value in consulting and inclusive approach to health and safety, as well as actively between management, the health and safety committee, promoting positive mental health and wellbeing, and working health and safety representatives and employees. in line with the VPSC to prevent occupational violence and To enable an open and clear consultation process we have aggression. three designated work groups across North East CMA. Group A systematic approach to risk identification, control and review members elect their representative who sit on the Health and is a core function of all operations and projects within the North Safety Representative (HSR) Committee. East CMA. Along with legal compliance, inspections and audits The purpose of the HSR Committee is to provide a consultative assist the North East CMA to continuously improve. forum that can effectively support management to address the health and safety matters arising at the North East CMA.
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Table 22. WHSE performance indicators and performance 2019‑20 period.
Category Category Measure Performance Indicator Target Outcome Measure
2019‑20 2019‑20
Risk Workplace hazards Percentage of internal audits/ 100% 90% management of are identified, workplace inspections across all work processes associated risks sites conducted as per OHS activities are eliminated or calendar schedule controlled Percentage of actions arising from 100% 100% Workplace inspections completed
Percentage planned risk assessments 100% 100% completed and recorded
Percentage of reported incidents 100% 100% actioned and/or investigated
Annual office Local Emergency Plans 100% 100% reviewed.
Ensuring a Current and relevant Annual review of organisational 8 8 working WHSE OHS Policy and WHSE procedures management procedures system Annual review of Standard iAuditor 100% 100% Safe Work Method Statement (SWMS) Procedures
Annual review of the organisational 100% 100% WHSE Hazard Register
Fostering a safe OHS Committee Number of safety committee 4 4 work culture meetings meetings held for in a specified timeframe
Percentage of members attending 75% 95% meetings
Program, senior Percentage of completed/ conducted 100% 100% management and WHSE discussions as minuted at Board meetings held meetings and WHSE issues discussed
Target completed Target not achieved Task on Hold Task not on track to meet schedule
61 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
The North East CMA continues Table 23. WHSE performance reporting 2019‑20 period. to have a considered and appropriate focus on the health and safety of its employees. 2019‑20 2018-19 2017-18 To this end we continue to improve the Health and Safety Number of reported hazards/incidents knowledge of our staff. No. of incidents 5 8 19
Rate per FTEs 0.15 0.29 0.61
Percentage of issues identified and 100% 100% 100% actioned arising from Internal Audits
Percentage of issues identified and No PINS No PINS No PINS actioned arising from HSR Provisional issued issued issued Improvement Notices
Percentage of issues identified and No PINS No PINS No PINS actioned arising from WorkSafe issued issued issued notices
Number of ‘lost time’ standard claims
No. of incidents 0 0 0
Rate per FTEs 0 0 0
Workcover Claim Costs
No. of incidents 0 0 1
Average cost per claim 0 0 $5,093
Fatalities
No. of fatalities 0 0 0
North East CMA staff and community meet on the Ovens River to look at revegetation that has been protected from deer browsing
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Financial Statements
Auditor General’s Certification 64
How this report is structured 66
Accountable Officer’s declaration 67
Comprehensive operating statement 68
Balance sheet 69
Cash flow statement 70
Statement of changes in equity 71
Notes to the financial report 72
Trust for Nature Regional Manager, Will Ford and CEO Victoria Marles at community planting day
63 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Independent Auditor’s Report To the Board of North East Catchment Management Authority
pinion I have audited the financial report of North East Catchment Management Authority (the authority) which comprises the:
• balance sheet as at 30 June 2020 • comprehensive operating statement for the year then ended • statement of changes in equity for the year then ended • cash flow statement for the year then ended • notes to the financial statements, including significant accounting policies • declaration in the financial statements. In my opinion, the financial report presents fairly, in all material respects, the financial position of the authority as at 30 June 2020 and its financial performance and cash flows for the year then ended in accordance with the financial reporting requirements of Part 7 of the Financial Management Act 1994 and applicable Australian Accounting Standards.
sis or I have conducted my audit in accordance with the Audit Act 1994 which incorporates the pinion Australian Auditing Standards. I further describe my responsibilities under that Act and those standards in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. My independence is established by the Constitution Act 1975. My staff and I are independent of the authority in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Victoria. My staff and I have also fulfilled our other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
o rd’s The Board of the authority is responsible for the preparation and fair presentation of the responsi i ities financial report in accordance with Australian Accounting Standards and the Financial or t e Management Act 1994, and for such internal control as the Board determines is necessary in n i to enable the preparation and fair presentation of a financial report that is free from report material misstatement, whether due to fraud or error. In preparing the financial report, the Board is responsible for assessing the authority’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless it is inappropriate to do so.
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Auditor’s As re ired by the Audit Act y res onsibility is to e ress an o inion on the financial r s o si i iti s re ort based on the a dit y ob ecti es for the a dit are to obtain reasonable ass rance or t udit abo t hether the financial re ort as a hole is free fro aterial isstate ent hether o t i i due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable r ort ass rance is a hi h le el of ass rance b t is not a arantee that an a dit cond cted in accordance ith the A stralian A ditin Standards ill al ays detect a aterial isstate ent hen it e ists isstate ents can arise fro fra d or error and are considered aterial if indi id ally or in the a re ate they co ld reasonably be e ected to infl ence the econo ic decisions of sers ta en on the basis of this financial re ort As art of an a dit in accordance ith the A stralian A ditin Standards e ercise rofessional d e ent and aintain rofessional sce ticis thro ho t the a dit also
• identify and assess the ris s of aterial isstate ent of the financial re ort hether d e to fra d or error desi n and erfor a dit roced res res onsi e to those ris s and obtain a dit e idence that is s fficient and a ro riate to ro ide a basis for y o inion he ris of not detectin a aterial isstate ent res ltin fro fra d is hi her than for one res ltin fro error as fra d ay in ol e coll sion for ery intentional o issions isre resentations or the o erride of internal control • obtain an nderstandin of internal control rele ant to the a dit in order to desi n a dit roced res that are a ro riate in the circ stances b t not for the r ose of e ressin an o inion on the effecti eness of the a thority’s internal control • e al ate the a ro riateness of acco ntin olicies sed and the reasonableness of acco ntin esti ates and related disclos res ade by the Board • concl de on the a ro riateness of the Board’s use of the going concern basis of acco ntin and based on the a dit e idence obtained hether a aterial ncertainty e ists related to e ents or conditions that ay cast si nificant do bt on the a thority’s ability to continue as a going concern. If I conclude that a material ncertainty e ists a re ired to dra attention in my auditor’s report to the related disclos res in the financial re ort or if s ch disclos res are inade ate to odify y o inion y concl sions are based on the a dit e idence obtained to the date of my auditor’s report. However, future events or conditions ay ca se the a thority to cease to contin e as a oin concern • e al ate the o erall resentation str ct re and content of the financial re ort incl din the disclos res and hether the financial re ort re resents the nderlyin transactions and e ents in a anner that achie es fair resentation co nicate ith the Board re ardin a on other atters the lanned sco e and ti in of the a dit and si nificant a dit findin s incl din any si nificant deficiencies in internal control that identify d rin y a dit
E B E Pa l artin Se te ber 0 0 as dele ate for the Auditor eneral of ictoria
65 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
How this report is structured
The North East Catchment Financial statements Management Authority has Comprehensive operating statement presented its audited general purpose financial statements for Balance sheet the financial year ended 30 June Cash flow statement 2020 in the following structure to Statement of changes inequity provide users with the information about the Authority’s stewardship of resources entrusted to it. Notes to the financial statements
1. About this report 6. How we financed our operations The basis on which the financial Cash flow information, commitments statements have been prepared for expenditure and compliance with reporting 6.1 Cash flow information and balances regulations 6.2 Commitments for expenditure 6.3 Carry forward project funding 2. Funding delivery of our services Revenue recognised in respect of Government contributions and other 7. Risks, contingencies and valuation income sources judgements Financial risk management, 2.1 Summary of income that funds the contingent assets and liabilities as delivery of our services well as fair value determination 2.2 Income from transactions 7.1 Financial instruments specific disclosures 3. The cost of delivering services 7.2 Contingent assets and contingent Operating expenses of the Authority liabilities 3.1 Expenses incurred in delivery 7.3 Fair value determination of services 3.2 Materials, grants, contractors 8. Other disclosures and consultancies 8.1 Ex-gratia expenses 3.3 Other expenses 8.2 Other economic flows included in net result 4. Key assets available to support 8.3 Non-financial assets held for sale output delivery 8.4 Reserves Land, buildings, works assets, plant and equipment, office furniture and 8.5 Change in accounting policies equipment, motor vehicles, and 8.6 Responsible persons intangible assets 8.7 Remuneration of executive officers 4.1 Property, plant and equipment 8.8 Related parties 4.2 Intangible assets 8.9 Remuneration of auditors 8.10 Subsequent events 5. Other assets and liabilities 8.11 Economic Dependency Other key assets and liabilities 8.12 Australian Accounting Standards 5.1 Receivables issued that are not yet effective 5.2 Payables 5.3 Leases 5.4 Other provisions
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Accountable Officer’s declaration
North East Catchment Management Authority Declaration in the Financial Statements
The attached financial statements for the North East Catchment Management Authority have been prepared in accordance with Direction 5.2 of the Standing Directions of the Assistant Treasurer under the Financial Management Act 1994 , applicable Financial Reporting Directions, Australian Accounting Standards including Interpretations and other mandatory professional reporting requirements. We further state that, in our opinion, the information set out in the Comprehensive Operating Statement, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and accompanying notes, presents fairly the financial transactions during the year ended 30 June 2020 and financial position of the Authority at 30 June 2020. At the time of signing, we are not aware of any circumstances which would render any particulars included in the financial statements to be misleading or inaccurate. We authorise the attached financial statements for issue on 18 September 2020.
Leanne Mulcahy Chairperson North East Catchment Management Authority
Katie Warner CEO and Accountable Officer North East Catchment Management Authority
Luis Gonzalez Finance Manager and Chief Finance and Accounting Officer North East Catchment Management Authority
18 September 2020
67 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Comprehensive Operating Statement for the financial year ended 30 June 2020
NOTES 2020 $ 2019 $
Income from transactions
Government contributions 2.2.1 8,596,087 10,413,958
Interest 2.2.2 79,908 150,832
Other income 2.2.3 782,943 694,999
Total Income from transactions 9,458,938 11,259,789
Expenses from transactions
Employee expenses 3.1.1 3,305,802 3,156,408
Depreciation and amortisation 4.1.2 297,316 336,342
Materials, grants, contractors and consultancies 3.2 4,476,465 6,407,983
Interest expense 5.3 8,494 5,977
Other 3.3 797,558 1,088,283
Total Expenses from transactions 8,885,635 10,994,993
Net result from transactions 573,303 264,796
Other economic flows included in net result
Net gain/(loss) on non-financial assets(i) (2,482) 24,437
Net result 8.2 570,821 289,233
Other economic flows - other comprehensive income
Items that will not be reclassified to net result
Changes in asset revaluation surplus 8.4 0 27,095
Comprehensive result 570,821 316,328
The accompanying notes form part of these financial statements.
Note: (i) ‘Net gain/(loss) on non-financial assets includes unrealised and realised gains/(losses) from revaluations, impairments, and disposals of all physical assets and intangible assets, except when these are taken through the asset revaluation surplus.
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Balance Sheet as at 30 June 2020
NOTES 2020 $ 2019 $
Assets Financial assets Cash and cash deposits 6.1 8,664,321 8,576,627
Receivables 5.1 1,345,229 1,384,639
Total Financial assets 10,009,550 9,961,266
Non-financial assets Non financial assets classified as held for sale 8.3 200,000 0
Property, plant and equipment 4.1 1,266,335 1,041,369
Intangible assets 4.2 291,442 12,279
Other non-financial assets 38,152 43,342
Total Non-financial assets 1,795,929 1,096,990 Total ASSETS 11,805,479 11,058,256
Liabilities Payables 5.2 655,240 1,146,676
Lease liabilities 5.3 706,228 127,411
Employee related provisions 3.1.2 824,629 658,261
Other provisions 5.4 0 77,347
Total LIABILITIES 2,186,097 2,009,695
NET ASSETS 9,619,382 9,048,561
Equity Contributed capital 5,103,823 5,103,823
Physical asset revaluation surplus 8.4 671,368 671,368
Committed funds reserve 8.4 3,844,191 3,273,370
Net worth 9,619,382 9,048,561
The accompanying notes form part of these financial statements
69 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Cash Flow Statement for the financial year ended 30 June 2020
NOTES 2020 $ 2019 $
Cash flows from operating activities Receipts Interest received 79,894 150,832
Other receipts 810,874 710,319
Receipts from Government 8,969,638 10,216,221
Total receipts 9,860,406 11,077,372
Payments Payments to suppliers and employees (8,900,353) (10,391,923)
Interest and other costs of finance paid (8,494) (5,977)
Net GST paid to the Australian Taxation Office (i) (438,836) (226,691)
Total payments (9,347,684) (10,624,591) Net cash flows from / (used in) operating activities 6.1.1 512,722 452,781
Cash flows from investing activities Purchases of non-financial assets 4.1.1 (9,355) (1,047)
Proceeds from the sale of non-financial assets 8.2 1,000 111,028
Payment for intangible assets 4.2 (291,264) 0
Net cash (outflow) / inflow from investing activities (299,618) 109,981
Cash flows from financing activities
Repayment of finance lease liabilities (125,410) (90,897)
Net cash provided by / (used in) financing activities (125,410) (90,897)
Net increase / (decrease) in cash held 87,694 471,865
Cash and cash equivalents at the beginning of the financial year 8,576,627 8,104,762
Cash and cash equivalents at end of financial year 6.1 8,664,321 8,576,627
The accompanying notes form part of these financial statements.
Note: (i) GST received from the Australian Taxation Office is presented on a net basis.
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Statement of Changes in Equity for the financial year ended 30 June 2020
NOTES ACCUMULATED ASSET REVALUATION COMMITTED FUNDS CONTRIBUTED TOTAL SURPLUS / (DEFICIT) SURPLUS RESERVE CAPITAL
$ $ $ $ $
Balance at 1 July 2018 0 644,273 2,984,137 5,103,823 8,732,233 Net result for the year 289,233 0 0 0 289,233
Other comprehensive income for the year Transfer of Increments on 0 27,095 0 0 27,095 Revaluation of Land & Buildings Transfers to/(from) Reserves (i) 8.4 (289,233) 0 289,233 0 0
Balance at 30 June 2019 (ii) 0 671,368 3,273,370 5,103,823 9,048,561 Net result for the year 570,821 0 0 0 570,821
Other comprehensive income for the year Transfer of Increments/Decrements 0 0 0 0 0 on revaluation of buildings Transfers to/(from) Reserves (i) 8.4 (570,821) 0 570,821 0 0
Balance at 30 June 2020 0 671,368 3,844,191 5,103,823 9,619,382
The accompanying notes form part of these financial statements.
Note: (i) The amounts transferred from accumulated surplus to committed funds reserve consists of carry forward project funding that has been set aside for the purpose of funding specific projects.
(ii) There was no change to the opening balances upon adoption of AASB 15, AASB 1058 or AASB 16. Refer to note 8.5 for further information.
71 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Notes to the Financial Statements for the year ended 30 June 2020
1. About this Report The North East Catchment Management Authority (Authority) is a government authority of the State of Victoria, established on 1 July 1997 by the state government. The principal address is: North East Catchment Management Authority Level 1, 104 Hovell Street Wodonga VIC 3690 A description of the nature of its operations and its principal activities in included in the Report of Operations, which does not form part of these financial statements.
Basis of preparation These financial statements are in Australian dollars and the historical cost convention is used unless a different measurement basis is specifically disclosed in the note associated with the item measured on a different basis. The accrual basis of accounting has been applied in preparing these financial statements, whereby assets, liabilities, equity, income and expenses are recognised in the reporting period to which they relate, regardless of when cash is received or paid. Judgements, estimates and assumptions are required to be made about financial information being presented. The significant judgements made in the preparation of these financial statements are disclosed in the notes where amounts affected by those judgements are disclosed. Estimates and associated assumptions are based on professional judgements derived from historical experience and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. Revisions to accounting estimates are recognised in the period in which the estimate is revised and also in future periods that are affected by the revision. Judgements and assumptions made by management in the application of AASs that have significant effects on the financial statements and estimates are disclosed in the notes under the heading: ‘Significant judgement or estimates’, and relate to: • employee benefit provisions (Note 3.1.2); • property, plant and equipment: Carrying amount (Impairment of assets) (Note 4.1); • depreciation and amortisation (estimation of useful lives) (Note 4.1.2); • other provisions (Note 5.4); • fair value measurements of assets and liabilities (Note 7.3). • actuarial assumptions for employee benefit provisions based on likely tenure of existing staff, patterns of leave claims, future salary movements and future discount rates (Note 3.1.2); • determining whether the performance obligations are sufficiently specific so as to determine whether the arrangement is within the scope of AASB 15 or AASB 1058 (Note 2.1 and 8.5); • the timing of satisfaction of performance obligations (note 2.1 and 8.5); • determining transaction price and amounts allocated to performance obligations (Note 2.1); • for leases, determining whether the arrangement is in substance short-term arrangement (Note 5.3); • estimating discount rate when not implicit in the lease (Note 5.3);
Coronavirus global health pandemic During the 2020 reporting period a viral pneumonia caused by a previously unknown pathogen emerged internationally. The pathogen was identified as a novel coronavirus subsequently named Severe Acute Respiratory Syndrome Coronavirus 2 (SARS- CoV-2), more commonly known simply as Coronavirus, which causes the illness known as Coronavirus disease 2019 (COVID-19). The effects of COVID-19 are pervasive, and has impacted all industries, with infection numbers surging globally.
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Initial reponses by the Government included travel restrictions, both nationally and internationally, social distancing guidelines, declarations of State of Emergency acorss the nation, and eventually implentation of lock-downs across the country. During this time, the Government also implemented various initiatives to limit the financial impact of COVID-19, including: • business financial assistance packages; • JobSeeker and JobKeeper policies; • moratorium on rental evictions as well as rental relief grants; and • essential workers receiving free childcare during the crisis.
The Victorian Government also encouraged the Departments and Agencies, including the Authority, to ensure that suppliers receive payments within five days of invoices where possible. With the assistance of these measures, Australia has been highly successful in ‘flattening the curve’. The numbers of new COVID-19 cases in Australia dropped to an acceptable level, and accordingly, Australia commenced taking careful steps to ease some of our restricitions that have helped us suppress the spread of the virus. While these measures have managed to limit the transmission of COVID-19 the effects on the economy has been significant; businesses have experienced substantially reduced turnover with many having to close their doors. This donwturn has triggerred the increase in the unemployment rate to rise to 7.4 per cent in June 2020 and would have been well above 11 per cent but for the official statistics excluding more than 230,000 people on JobKeeper who are not working any hours and another 300,000 who have left the jobs market altogether. It was during the easing of the restrictions that a second wave of infection began in June 2020, largely driven by substantial numbers of local transmission in Victoria. While the Authority has been affected by COVID-19, the effects have been limited to date. The Authority was well placed to transition to working remotely, thus the closure of our offices had minimal affect on our activities. The Authority has utilised a number of initiatives to attempt to combat the effects on the staff and the community by COVID-19 and its accompanying restrictions, which to date have showed some success. The Authority has also been able to maintain its existing staffing levels throughout the crisis. From a financial perspective, as the Authority’s funding is predominantly through State and Commonwealth Government Contributions, and the majority of the Authority’s dealings are with other Government Departments and Agencies, management does not currently consider COVID-19 to have a material affect on any judgements or assumptions applied in the preparation of these financial statements.
Rounding Unless otherwise stated, amounts in the report have been rounded to the nearest dollar. Figures in the financial report may not equate due to rounding.
Compliance information These general purpose financial statements have been prepared in accordance with the Financial Management Act 1994 (FMA) and applicable Australian Accounting Standards (AASs) which include Interpretations, issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of AASB 101 Presentation of Financial Statements. Where appropriate, those AASs paragraphs applicable to not-for-profit entities have been applied. Accounting policies selected and applied in these financial statements ensure that the resulting financial information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the underlying transactions or other events is reported.
73 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Changes to accounting policies Unless otherwise stated, all accounting policies applied are consistent with those of the prior year. The following standards have been adopted by the Authority: • AASB 15 Revenue from Contracts with Customers AASB 15 Revenue from contracts with customers, which replaces AASB 118 Revenue AASB 111 Construction Contracts and related interpretations requires the Authority to recognise revenue when the Authority satisfies a performance obligation by transferring a promised good or service to a customer. The Authority has adopted AASB 15 as at 1 July 2019 and has applied the new rules on a modified retrospective basis as mandated by the DTF through FRD 121 Transitional requirements on the application of AASB 15 Revenue from Contracts with Customers. As a result, comparatives for 2018-19 in our 30 June 2020 accounts have not been restated and the transitional adjustment was nil. Further disclosures in relation to AASB 15 are at Note 8.5 of this report. • AASB 16 Leases AASB 16 Leases was issued in February 2016 and replaces AASB 117 Leases. It will result in almost all leases being recognised on the balance sheet, as the distinction between operating and finance leases is removed for lessees. Under the new standard, an asset (the right to use the leased item) and a financial liability to pay the obligation for lease payments are recognised. The Authority has adopted AASB 16 as at 1 July 2019 and has applied the new rules on a modified retrospective basis as mandated by the DTF through FRD 123 Transitional requirements on the application of AASB 16 Leases. As a result, comparatives for 2018-19 in our 30 June 2020 accounts have not been restated. As at 1 July 2019, all existing leases were either short-term or low-value in nature resulting in nil value transition adjustment. Further disclosures in relation to AASB 16 are at Note 5.3 and 8.5 of this report. • AASB 1058 Income for Not-for-Profits AASB 1058 Income for Not-for-Profits replaces requirements of income transactions previously accounted for under AASB 1004 Contributions. It establishes principles for not-for-profit entities that apply to (a) transactions where the consideration to acquire an asset is significantly less than fair value principally to enable a not-for-profit Authority to further its objectives; and (b) the receipt of volunteer services. It will apply to capital grants from government and grants with no sufficiently specific performance obligation. The Authority needs to determine whether a transaction falls under AASB 1058 or actually a contract with a customer under AASB 15. The Authority has adopted AASB 1058 as at 1 July 2019 and has applied the new rules on a modified retrospective basis as mandated by the DTF through FRD 122 Transitional requirements on the application of AASB 1058 Income of Not-for-Profit Entities. As a result, comparatives for 2018-19 in our 30 June 2020 accounts have not been restated. As the Authority previouly recognised income under AASB 1004, the transition adjustment was nil. Further disclosures in relation to AASB 1058 are at Note 8.5 of this report.
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2. Funding Delivery of Our Services
Introduction The Authority’s overall objective is for the co-ordinated control of natural resource management within the broader catchments of North East Victoria. The role of the Authority is to ensure effective implementation of the Regional Catchment Strategy. Associated with this role, the Authority carries out strategic planning and advises Government. To enable the Authority to deliver on its objectives, it receives income predominantly through State and Commonwealth Government Contributions.
2.1 Summary of income that funds the delivery of our services
NOTES 2020 $ 2019 $
Government contributions 2.2.1 8,596,087 10,413,958 Interest 2.2.2 79,908 150,832 Other income 2.2.3 782,943 694,999 Total income from transactions 9,458,938 11,259,789
Accounting policy post 1 July 2019 relating to Government contributions Grant income is recognised as income of not-for-profit entities in accordance with AASB 1058, except for grants that are enforceable and with sufficiently specific performance obligations and accounted for as revenue from contracts with customers in accordance with AASB 15. The Authority has recognised all grant income for the 2019 and 2020 reporting periods in accordance with AASB 1058. Under AASB 1058 income is recognised when the Authority has an unconditional right to receive cash which usually conincides with receipt of cash. The impact of initially applying AASB 1058 on the Authority’s revenue is described in Note 8.5. Due to the modified retrospective transition method chosen in applying AASB 1058, comparative information has not been restated to reflect the new requirements. The adoption of AASB 1058 did not have an impact on Other comprehensive income and the Statement of Cash flows for the financial year.
Previous accounting policy for 30 June 2019 relating to Government contributions Government grants and contributions were recognised as income from transactions on receipt or when the Authority obtains control of the contribution and meets certain other criteria as outlined in AASB 1004 Contributions, whichever is the sooner, and disclosed in the comprehensive operating statement as government contributions.
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2.2 Income from transactions 2020 $ 2019 $ 2.2.1 Government contributions State Government River Health/On Grounds Works Program 971,381 922,725 Flood Recovery Treasurers Advance 0 2,104,618 Riparian Works Program 795,000 755,250 Environmental Water Program 59,800 91,600 Floodplain Management Program 150,000 150,000 Irrigation Drainage and Frameworks 75,000 75,000 Rural Drainage 195,000 241,000 Statutory Planning 904,000 896,688 Corporate Governance 843,200 843,200 Recreational Fishing Grants 26,460 91,314 Our Catchment Our Communities 391,000 436,000 Other State Funding 370,132 84,773 Biodiversity on-ground Action 110,900 143,060 Bushfire Recovery 236,923 0 Victorian Landcare 289,575 192,086 5,418,372 7,027,314
Commonwealth Government National Landcare Program 3,097,870 1,710,025 NDRRA Flood Recovery 47,845 1,676,619 Climate Ready Plan 32,000 0 3,177,715 3,386,644
Total Government contributions 8,596,087 10,413,958
2.2.2 Interest Interest on bank deposits 79,908 150,832
Interest income includes interest received on bank term deposits. Interest income is recognised using the effective interest method which allocates the interest over the relevant period.
2.2.3 Other income Partnership Contributions 575,734 554,569 Ancillary Trading 207,209 140,430 Total other income 782,943 694,999
Other income is recognised as revenue from transactions in accordance with AASB 1058 when an entitlement is established or on receipt, whichever is the sooner, and disclosed in the comprehensive operating statement.
Previous accounting policy for 30 June 2019 relating to Other income Other income was recognised as revenue when earned or the service was provided or in the case of contributions when the right to receive payments was established.
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3. The Cost of Delivering Services
Introduction This section provides an account of the expenses incurred by the Authority in delivering services. In Section 2, the funds that enable the provision of services were disclosed and in this note the cost association with the provision of services are recorded.
NOTES 2020 $ 2019 $
3.1 Expenses incurred in delivery of services Employee expenses 3.1.1 3,305,802 3,156,408 Materials, grants, contractors and consultancies 3.2 4,476,465 6,407,983 Interest expense 8,494 5,977 Other operating expenses 3.3 797,558 1,088,283 Total expenses from transactions 8,588,319 10,658,651
3.1.1 Employee expenses in the comprehensive operating statement
Salaries & wages 2,403,603 2,178,436 Annual leave 220,671 205,983 Long service leave 99,435 58,519 Other leave 191,958 159,060 Superannuation 262,535 256,598 Termination 4,028 183,321 Other 123,572 114,491 Total employee expenses 3,305,802 3,156,408
Employee expenses include all costs related to employment including wages and salaries, payroll tax, fringe benefits tax, leave entitlements, termination payments and WorkCover premiums. The amount recognised in the comprehensive operating statement in relation to superannuation is employer contributions for members of both defined benefit and defined contribution superannuation plans that are paid or payable during the reporting period. Termination benefits are payable when employment is terminated before normal retirement date, or when an employee accepts an offer of benefits in exchange for the termination of employment. Termination benefits are recognised when the Authority is demonstrably committed to terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or providing termination benefits as a result of an offer made to encourage voluntary redundancy.
77 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
3.1.2 Employee related provisions in the balance sheet
Significant judgement: Employee related provisions In measuring employee benefits, consideration is given to expected future wage and salary levels, experience of departures and periods of service. Expected future payments are discounted using a single weighted average discount rate based on market yields of national government bonds in Australia that reflects the estimated timing and amount of benefit payment. Provision is made for benefits accruing to employees in respect of wages and salaries, annual leave, time in lieu and long service leave (LSL) for services rendered to the reporting date and recorded as an expense during the period the services are delivered.
NOTES 2020 $ 2019 $ Current provisions for employee benefits Time in lieu: Unconditional and expected to be settled within 12 months 34,535 26,027 Annual leave: Unconditional and expected to be settled within 12 months 173,718 134,179 Unconditional and expected to be settled after 12 months 107,310 82,516 Long service leave: Unconditional and expected to be settled within 12 months 1,786 6,703 Unconditional and expected to be settled after 12 months 295,670 243,742 613,019 493,167 Provisions for on-costs Unconditional and expected to be settled within 12 months 69,098 61,460 Unconditional and expected to be settled after 12 months 45,632 41,990 Total current provisions 727,749 596,617
Non-current provisions for employee benefits 2020 $ 2019 $ Long service leave: Conditional and expected to be settled after 12 months 80,790 57,122 Provisions for on-costs Conditional and expected to be settled after 12 months 16,089 4,522 Total non-current provisions 96,880 61,644
Total provisions for employee benefits and on-costs 824,629 658,261
Reconciliation of movement in on-cost provision Opening balance 107,972 118,124 Reductions resulting from payments/other sacrifices 22,847 (10,152) of future economic benefit Closing balance 130,819 107,972
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Wages and salaries, annual leave and time in lieu: Liabilities for wages and salaries (including non-monetary benefits, annual leave, time in lieu and on-costs) are recognised as part of the employee benefit provision as current liabilities, because the Authority does not have an unconditional right to defer settlements of these liabilities. The liability for salaries and wages are recognised in the balance sheet at remuneration rates which are current at the reporting date. As the Authority expects the liabilities to be wholly settled within 12 months of reporting date, they are measured at undiscounted amounts. The annual leave liability is classified as a current liability and measured at the undiscounted amount expected to be paid, as the Authority does not have an unconditional right to defer settlement of the liability for at least 12 months after the end of the reporting period. No provision has been made for sick leave as all sick leave is non-vesting and it is not considered probable that the average sick leave taken in the future will be greater than the benefits accrued in the future. As sick leave is non-vesting, an expense is recognised in the Statement of Comprehensive Income as it is taken. Employment on-costs such as payroll tax, workers compensation and superannuation are not employee benefits. They are disclosed separately as a component of the provision for employee benefits when the employment to which they relate has occurred.
Long service leave (LSL): Regardless of the expected timing of settlement, unconditional LSL is classified as a current liability because the Authority does not have an unconditional right to defer the settlement of these liabilities. Unconditional LSL liability amounts expected to be wholly settled within 12 months are measured at the nominal value. Unconditional LSL liability amounts that are not expected to be wholly settled within 12 months are measured as the present value of the estimated future cash outflows to be made by the entity. Unconditional LSL represents long service leave entitlements accrued for employees with more than 7 years of continuous service. Conditional LSL is classified as a non-current liability and measured as the present value of the estimated future cash outflows to be made by the entity.
3.1.3 Superannuation contributions Employees of the Authority are entitled to receive superannuation benefits and the Authority contributes to both defined benefit and defined contribution plans. The defined benefit plans provide benefits based on year of service and final average salary. The Authority does not recognise any defined benefit liability because it has no legal or constructive obligation to pay future benefits relating to its employees. The Department of Treasury and Finance discloses in its annual financial statements the states net defined benefits cost related to the members of these plans as an administered liability. The amount recognised in the comprehensive operating statement in relation to Superannuation is employer contributions for members of both defined benefit and defined contribution superannuation plans that are paid or payable during the reporting period. The name, details and amounts expensed in relation to the major employee superannuation funds and contributions made by the Authority are as follows:
2020 $ 2019 $ Defined benefit plan: (i) Vision Super defined benefits scheme 9,312 8,967
Defined contribution plans:
Vic Super 40,129 33,204
Vision MySuper/Vision Super Saver 74,071 76,458
All Other funds 139,023 137,969
262,535 256,598
(i) The basis for determining the level of contributions is determined by the actuary of the defined benefit superannuation plan. There have been no indications up to the date of reporting that COVID-19 will have a material affect on the Authority’s future obligations.
There was $32,395 in contributions outstanding to the above schemes as at 30 June 2020 (2019: $48,816)
79 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
3.2 Materials, grants, contractors and consultancies
NOTES 2020 $ 2019 $
Materials - general 66,090 883,007
Materials - quarry rehabilitation provision 5.4 (77,347) 0
Consultants 312,038 476,398
Contractors 2,843,963 4,257,388
Grants paid 1,331,721 791,190
Total maintenance, grants, contractors and consultancies 4,476,465 6,407,983
Materials, grants, contractors, and consultancies are recognised as an expense in the reporting period in which they are paid or payable.
3.3 Other operating expenses Other operating expenses generally represent the day-to-day running costs incurred in normal operations and are recognised as an expense in the reporting period in which they are paid or payable.
2020 $ 2019 $
Fleet expenses 77,034 112,199
Education and training 69,377 66,050
Fares and accommodation 46,033 61,326
Meeting expenses 40,597 63,861
Subscriptions and publications 90,743 149,592
Telephones and mobile data 101,844 116,288
Lease expenses 84,292 123,734
Other expenses 287,638 395,233
797,558 1,088,283
From 1 July 2019, the following lease expenses are recognised (refer to note 8.5): • Short-term leases – leases with a term of 12 months or less; and • Low value leases – leases with the underlying asset’s fair value (when new, regardless of the age of the asset being leased) is no more than $10 000. Variable lease payments that are not included in the measurement of the lease liability (i.e. variable lease payments that do not depend on an index or a rate and which are not, in substance fixed) such as those based on performance or usage of the underlying asset, are recognised in the Comprehensive operating statement (except for payments which has been included in the carrying amount of another asset) in the period in which the event or condition that triggers those payments occur.
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4. Key Assets Available to Support Output Delivery
Introduction The Authority controls property, plant and equipment and intangible assets that are utilised in fulfilling its objectives and conducting its activities. They represent the key resources that have been entrusted to the Authority to be utilised for delivery of those outputs.
Significant judgement: Fair value measurement Where the assets included in this section are carried at fair value, additional information is disclosed in Note 7.3 in connection with how those fair values were determined. While the effects COVID-19 will have on various non-financial assets are difficult to predict, due to the nature of the assets themselves and their projected uses, management does not believe that there will be material impacts on the fair values presented below, nor have any potential impairments been identified.
4.1 Property, plant and equipment: Carrying amount
GROSS CARRYING AMOUNT $ ACCUMULATED DEPRECIATION $ NET CARRYING AMOUNT $
2020 2019 2020 2019 2020 2019
Land at fair value 114,000 223,260 0 0 114,000 223,260
Buildings at fair value (i) 987,806 374,239 (107,597) (39,320) 880,209 334,919
Infrastructure & Works at fair value 119,431 119,431 (18,547) (15,161) 100,884 104,270
Leasehold improvements at fair value 192,485 192,485 (192,485) (188,718) 0 3,767
Plant & Equipment at fair value 308,429 302,884 (258,945) (243,366) 49,484 59,517
Furniture & Office equipment at fair value 222,754 231,166 (208,076) (194,254) 14,677 36,912
Furniture & Office equipment acquired under 343,462 369,317 (311,621) (276,528) 31,841 92,788 finance lease at fair value
Motor vehicles at fair value 641,406 641,406 (566,167) (455,470) 75,240 185,936
2,929,772 2,454,187 (1,663,438) (1,412,817) 1,266,335 1,041,369
(i) AASB 16 Leases has been applied for the first time from 1 July2019
The following tables are subsets of buildings, and plant and equipment by right-of-use assets and service concession assets.
(a) Total right-of-use assets: buildings, plant and equipment Carrying amount
GROSS CARRYING AMOUNT $ ACCUMULATED DEPRECIATION $ NET CARRYING AMOUNT $ 2020 2020 2020
Buildings at fair value 704,308 (66,621) 637,687
Furniture and Office equipment acquired under 278,763 (246,922) 31,841 finance lease at fair value
Net carrying amount 983,071 (313,543) 669,528
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FURNITURE AND OFFICE BUILDINGS EQUIPMENT
Opening balance - 1 July 2019 (i) 0 85,951
Additions 704,308 0
Depreciation (66,621) (54,110)
Closing balance - 30 June 2020 637,687 31,841
(i) This balance represents the transfer from finance lease assets (recognised under AASB 117 at 30 June 2019) to right-of-use assets (recognised under AASB 16 at 1 July 2019).
Initial recognition: Items of property, plant and equipment, are measured initially at cost and subsequently revalued at fair value less accumulated depreciation and impairment. Where an asset is acquired for no or nominal cost, the cost is its fair value at the date of acquisition. Leasehold improvements are capitalised and depreciated over the shorter of the lease term and their useful lives. The initial cost for non-financial physical assets under a finance lease is measured at amounts equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments, each determined at the inception of the lease. The cost of constructed non-financial physical assets includes the cost of all materials used in construction, direct labour on the project and an appropriate proportion of variable and fixed overheads.
Right-of-use asset acquired by lessees (Under AASB 16 Leases from 1 July 2019) – Initial measurement The Authority recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-use asset is initially measured at cost which comprises the initial amount of the lease liability adjusted for: • any lease payments made at or before the commencement date less any lease incentive received; plus • any initial direct costs incurred; and • an estimate of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located.
Subsequent measurement: Property, plant and equipment are subsequently measured at fair value less accumulated depreciation and impairment. Fair value is determined with regard to the assets highest and best use. The market approach is used for specialised land, although is adjusted for the community service obligation (CSO) to reflect the specialised nature of the land being valued. The CSO adjustment is a reflection of the valuer’s assessment of the impact of restrictions associated with an asset to the extent that is also equally applicable to market participants. Specialised buildings and infrastructure & works assets are valued using the depreciated replacement cost method.
Right-of-use asset – Subsequent measurement The Authority depreciates the right-of-use assets on a straight-line basis from the lease commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The right-of-use assets are also subject to revaluation. In addition, the right-of-use asset is periodically reduced by impairment losses, if any and adjusted for certain remeasurements of the lease liability. Note 7.3 includes additional information in connection with fair value determination of property, plant and equipment. Note 8.3 includes additional information in connection with reclassification of non-financial physical assets held for sale.
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4.1.1 Reconciliation of movements in carrying values of property, plant and equipment
LAND BUILDINGS INFRASTRUCTURE LEASEHOLD PLANT & FURNITURE FURNITURE MOTOR TOTAL & WORKS IMPROVEMENTS EQUIPMENT & OFFICE & OFFICE VEHICLES EQUIPMENT EQUIPMENT UNDER LEASE $ $ $ $ $ $ $ $ $
CARRYING AMOUNT 2020
Opening Balance 223,260 334,918 104,270 3,767 59,517 36,912 92,788 185,936 1,041,368
Additions 0 704,308 0 0 7,145 2,211 0 0 713,664
Disposals 0 0 0 0 (998) 0 (2,484) 0 (3,482) Transfers to Assets (109,260) (90,740) 0 0 0 0 0 0 (200,000) Held for Sale Depreciation 0 (68,276) (3,387) (3,767) (16,179) (24,446) (58,462) (110,698) (285,215)
Closing balance 114,000 880,210 100,883 0 49,485 14,677 31,842 75,238 1,266,335
2019
Opening Balance 114,000 233,131 107,657 11,638 76,958 61,843 81,193 402,962 1,089,382
Additions 0 0 0 0 0 1,047 122,452 0 123,499
Disposals 0 0 0 0 0 0 (5,690) (79,638) (85,328)
Revaluations 0 26,040 0 1,055 0 0 0 0 27,095 Transfers from Assets Held for 109,260 90,740 0 0 0 0 0 0 200,000 Sale Depreciation 0 (14,993) (3,387) (8,926) (17,441) (25,978) (105,167) (137,388) (313,280)
Closing balance 223,260 334,918 104,270 3,767 59,517 36,912 92,788 185,936 1,041,368
Note: Fair value assessments have been performed for all classes of assets in this group and the decision was made that movements were not material (less than or equal to 10 per cent) for a revaluation. Buildings underwent a Managerial Revaluation at 30 June 2019 based on the indices published by Valuer-General Victoria; a 10.5% increase in value from the last full revaluation undertaken in 2016. No Managerial Revaluation was required for any asset group for the 2020 financial year. The next scheduled full revaluation for this purpose will be conducted in 2021.
4.1.2 Depreciation and amortisation
2020 $ 2019 $
Charge for the period Buildings 68,276 14,993 Infrastructure & Works 3,387 3,387 Leasehold improvements 3,767 8,926 Plant & Equipment 16,179 17,441 Furniture & Office equipment 24,446 25,978 Furniture and Office equipment acquired under finance lease 58,462 105,167 Motor vehicles 110,698 137,388 Intangible assets 12,101 23,062
Total depreciation and amortisation 297,316 336,342 Of which relates to right-of-use assets: Buildings 66,621 Furniture and Office equipment acquired under finance lease 54,110 All non-financial physical assets that have finite useful lives are depreciated.
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Depreciation is calculated on a straight-line basis, at rates that allocate the asset’s value, less any estimated residual value, over its estimated useful life. Typical estimated useful lives for the different asset classes for current and prior years are included in the table below:
ASSET USEFUL LIFE
Buildings 10 to 40 years Land which is considered to have an indefinite life, is not depreciated. Infrastructure & Works 10 to 50 years The estimated useful lives, residual values and Leasehold improvements 2 to 5 years depreciation method are reviewed at the end of each annual reporting period and adjustments made where Plant & Equipment 3 to 50 years appropriate.
Furniture & Office equipment 3 to 10 years Right-of-use assets are generally depreciated over the shorter of the assets usefull life and the lease term. Where Motor vehicles 3 to 6 years the Authority obtains ownership of the underlying leased asset or if the cost of the right-of-use assets reflects Right-of-use assets 1 to 10 years that the Authority will exercise a purchase option, the Authority depreciates the right-of-use asset over its Intangible assets 3 to 4 years usefule life.
Impairment Non-financial assets, including items of Property, Plant and Equipment, are tested for impairment whenever there is an indication that the assets may be impaired. The assets concerned are tested as to whether their carrying value exceeds their recoverable amount. Where an asset’s carrying value exceeds its recoverable amount, the difference is written off, except to the extent that it can be debited to an asset revaluation surplus amount applicable to that class of asset. If there is an indication that there has been a reversal in impairment, the carrying amount shall be increased to its recoverable amount. However, this reversal should not increase the asset’s carrying amount above what would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior years. The recoverable amount for most assets is measured at the higher of current replacement cost and fair value less costs to sell. The current replacement cost of an asset is its cost measured by reference to the lowest cost at which the gross future economic benefits of that asset could currently be obtained in the normal course of business. The recoverable amount of specialised non-cash-generating assets which are held for continuing use of their service capacity, is expected to be materially the same as fair value determined under AASB 13 Fair Value Measurement. As a consequence, that AASB 136 does not apply to such assets that are regularly revalued.
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4.2 Intangible assets 2020 $ 2019 $ Computer software Gross carrying amount Opening balance 498,147 498,147
Additions 15,027 0
Additions - Work in progress 276,236 0
Disposals (144,186) 0
Closing balance 645,224 498,147
Accumulated amortisation Opening balance (485,867) (462,807) Amortisation (12,101) (23,060) Disposals 144,186 0 Closing balance (353,782) (485,867) Net book value at end of financial year 291,442 12,279
Intangible assets are initially recognised at cost. Subsequently, intangible assets with finite useful lives are carried at cost less accumulated amortisation and accumulated impairment losses. Intangible produced assets with finite useful lives are amortised as an ‘expense from transactions’ on a straight line basis over their useful lives (Refer Note 4.1.1).
5. Other Assets and Liabilities
Introduction This section sets out those assets and liabilities that arose from the Authority’s operations.
Significant judgement: Accrued expenses Accrued expenses represent goods or services that have been received or supplied but have not been invoiced by the supplier. In estimating the amount of an accrued expense, consideration is given to the stage of completion of the services being performed.
5.1 Receivables 2020 $ 2019 $
Receivables Contractual Trade receivables 1,345,229 887,040 Accrued revenue 0 421,570
Statutory GST input tax credits recoverable 0 76,029 Total receivables 1,345,229 1,384,639
As the Authority’s funding is predominantly through State and Commonwealth Government Contributions, and its receivables being similarly comprised, management does not currently consider that COVID-19 to have a material affect on the Authority’s receivables.
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Contractual receivables are classified as financial instruments and categorised as ‘financial assets at amortised costs’. They are initially recognised at fair value plus any directly attributable transaction costs. The Authority holds the contractual receivables with the objective to collect the contractual cash flows and therefore subsequently measured at amortised cost using the effective interest method, less any impairment. Statutory receivables do not arise from contracts and are recognised and measured similarly to contractual receivables (except for impairment), but are not classified as financial instruments.
5.2 Payables Current payables 2020 $ 2019 $ Contractual Trade payables 11,598 38,084 Accrued expenses 485,437 988,390 Other payables 4,185 8,844 501,221 1,035,318 Statutory FBT payable 13,935 18,090 Superannuation 28,209 41,246 GST payable 50,786 0 PAYG tax 55,138 48,352 Payroll tax 5,951 3,670 154,019 111,358 Total current payables 655,240 1,146,676
Contractual payables are classified as financial instruments. They are initially recognised at fair value plus any directly attributable transaction costs. Subsequent to initial measurement, they are measured at amortised cost. Trade payables represent liabilities for goods and services provided to the Authority prior to the end of the financial year that are unpaid. Statutory payables are recognised and measured similarly to contractual payables, but are not classified as financial instruments and not included in the category of financial liabilities at amortised cost, because they do not arise from contracts.
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MATURITY DATES
5.2.1 Maturity analysis of contractual payables CARRYING AMOUNT LESS THAN 1 MONTH 1-3 MONTHS 3-6 MONTHS $ $ $ $ 2020 Payables: Trade payables 11,598 11,598 0 0 Accrued expenses 485,437 485,437 0 0 Other payables 4,185 4,185 0 0
Total 501,221 501,221 0 0
2019 Payables: Trade payables 38,084 38,084 0 0 Accrued expenses 988,390 988,390 0 0 Other payables 8,844 8,844 0 0
Total 1,035,318 1,035,318 0 0
Due to the short term nature of the current payables, their carrying value is assumed to approximate their fair value. Payables for supplies and services have an average credit period of 30 days.
5.3 Leases This note provides information for leases where the Authority is a lessee.
(i) Amounts recognised in the balance sheet The balance sheet shows the following amounts relating to leases:
Right-of-use assets Right-of-use assets are presented in note 4.1 (a).
Lease liabilities 2020 $ 2019 $ Current 181,710 63,285 Non-Current 524,518 64,126 Total lease liabilities 706,228 127,411 Additions to the right-of-use assets during the 2020 financial year were $704,308.
In the previous year, the Authority only recognised lease assets and lease liabilities in relation to leases that were classified as ‘finance leases’ under AASB 117 Leases. For adjustments recognised on adoption of AASB 16 for financial periods commencing on or after 1 January 2019, please refer Note 8.5.
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5.3.1 Maturity analysis of lease liabilities
MATURITY DATES
CARRYING LESS THAN 1 1-3 MONTHS 3-12MONTHS 1-5 YEARS 5 +YEARS AMOUNT MONTH $ $ $ $ $ $
2020
Leases 706,228 20,163 24,966 136,581 468,423 56,095
2019 Leases 127,411 12,968 8,860 41,457 64,126 0
(ii) Amounts recognised in the Statement of Comprehensive Income The following amounts are recognised in the Statement of Comprehensive Operating Statement relating to leases:
2020 $
Interest expense on lease liabilities 8,494
Depreciation on right-of-use assets 120,731
Expense relating to short-term leases 77,380 Expense relating to leases of low-value assets 5,652 Total 212,257 The total cash outflow for leases in 2020 was $128,096.
(iii) The Authority’s leasing activities and how these are accounted for The Authority leases various properties, equipment and vehicles. Rental contracts are typically made for fixed periods of 1 to 3 years, but may have extension options as described below. Contracts may contain both lease and non-lease components. The Authority allocates the consideration in the contract to the lease and non-lease components based on their relative stand-alone prices. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants, but leased assets may not be used as security for borrowing purposes. From 1 July 2019 leases are recognised as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by Authority. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: • fixed payments (including in-substance fixed payments), less any lease incentives receivable • variable lease payment that are based on an index or a rate • amounts expected to be payable by the lessee under residual value guarantees • the exercise price of a purchase option if the lessee is reasonably certain to exercise that option, and • payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option.
Each lease payment is allocated between the liability and finance cost. The finance cost is charged to comprehensive operating statement over the lease period to produce a constant periodic rate of interest on the remaining balance of the liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. Lease payments to be made under reasonably certain extension options are also included in the measurement of the liability. The lease payments are discounted using the interest rate implicit in the lease or Authority’s incremental borrowing rate. The incremental borrowing rate is based on the Australian Bond rate for the applicalbe duration on the commencement of the lease.
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Right-of-use assets are initially measured at cost comprising the following: • the amount of the initial measurement of lease liability • any lease payments made at or before the commencement date, less any lease incentives received • any initial direct costs, and • restoration costs.
Right-of-use assets are generally depreciated over the shorter of the asset’s useful life and the lease term on a straight-line basis. If the Authority is reasonably certain to exercise a purchase option, the right-of-use asset is depreciated over the underlying asset’s useful life. While the Authority revalues its land and buildings that are presented within property, plant and equipment, it has chosen not to do so for the right-of-use buildings held by the Authority. Payments associated with short-term leases and leases of low-value assets are recognised on a straight-line basis as an expense in net result. Short-term leases are leases with a lease term of 12 months or less. Low-value assets comprise IT- equipment and photo copiers with individual values less than $10,000 when new. The Authority is exposed to future cash outflows to which the lessee is potentially exposed that are not reflected in the measurement of lease liabilities. This includes exposure arising from: • variable lease payments • extension options and termination options.
(iv) Extension and termination options Extension and termination options are included in a number of property and equipment leases across the Authority. These terms are used to maximise operational flexibility in terms of managing contracts. The majority of extension and termination options held are exercisable only by Authority and not by the respective lessor.
(v) Recognition and measurement of leases (under AASB 117 until 30 June 2019) In the comparative period, leases of property, plant and equipment were classified as either finance lease or operating leases. The Authority determined whether an arrangement was or contained a lease based on the substance of the arrangement and required an assessment of whether fulfilment of the arrangement is dependent on the use of the specific asset(s); and the arrangement conveyed a right to use the asset(s). Leases of property, plant and equipment where the Authority as a lessee had substantially all of the risks and rewards of ownership were classified as finance leases. Finance leases were initially recognised as assets and liabilities at amounts equal to the fair value of the leased property or, if lower, the present value of the minimum lease payment, each determined at the inception of the lease. The leased asset is accounted for as a non-financial physical asset and depreciated over the shorter of the estimated useful life of the asset or the term of the lease. Minimum finance lease payments were apportioned between the reduction of the outstanding lease liability and the periodic finance expense, which is calculated using the interest rate implicit in the lease and charged directly to the consolidated comprehensive operating statement. Assets held under other leases were classified as operating leases and were not recognised in the Authority’s balance sheet. Operating lease payments were recognised as an operating expense in the Statement of Comprehensive Income on a straight-line basis over the lease term.
Critical judgements in determining the lease term In determining the lease term, the Authority considers all facts and circumstances that create an economic incentive to exercise an extension option, or not exercise a termination option. The assessment is reviewed if a significant event or a significant change in circumstances occurs which affects this assessment.
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5.4 Other provisions
(a) Quarry rehabilitations
2020 $ 2019 $
Non Current provisions Fairyknowe 0 77,347 Total Non Current provisions 0 77,347 Total Quarry rehabilitations 0 77,347
Quarry rehabilitation provision represents the future estimated costs to rehabilitate each quarry operated and leased by the Authority at the expiration of each lease. The estimated costs are recognised on a progressive basis over the term of each lease. Provisions are recognised when the Authority has a present obligation, the future sacrifice of economic benefits is probable, and the amount of the provision can be measured reliably. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at reporting date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows, using discount rate that reflects the time value of money and risks specific to the provision. The Fairyknowe Quarry lease was transferred to a third party post negotiations with all parties, including the landholder, thereby terminating the Authority’s obligations under the lease from the 6th of August 2019.
(b) Movement in provisions
2020 $ 2019 $
Opening Balance 77,347 76,997 Additional provisions recognised 0 350 Reduction due to transfer out (77,347) 0 Closing balance 0 77,347
Current 0 0 Non-Current 0 77,347 0 77,347
6. How we financed our operations
This section provides information on the sources of finance utilised by the Authority during its operations, other information related to financing activities of the Authority. This section includes disclosures of balances that are financial instruments, such as cash balances. Notes 7.1 provide additional, specific financial instrument disclosures.
6.1 Cash flow information and balances Cash and deposits, including cash equivalents, comprise cash on hand and cash at bank and those highly liquid investments with an original maturity of three months or less, which are held for the purpose of meeting short-term cash commitments rather than for investment purposes, and which are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.
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2020 $ 2019 $ Cash and deposits disclosed in the balance sheet: Cash on hand 400 400 Cash at bank 845,934 2,331,723 Deposits at call 7,817,987 6,244,505 Balance as per cash flow statement 8,664,321 8,576,628
6.1.1 Reconciliation of net result to cash flow from operating activities
2020 $ 2019 $
Net result for the period 570,821 289,233 Non-cash movements: (Gain) / loss on disposal of non-current assets 2,482 (24,437) Depreciation and amortisation of non-current assets 297,316 336,342 870,619 601,138 Movements in assets and liabilities: Decrease/(increase) in receivables 39,328 (336,453) (Decrease)/increase in provisions (77,347) 350 Decrease/(increase) in other non-financial assets 5,190 (14,137) (Decrease)/increase in payables (491,436) 228,805 (Decrease)/increase in employee related provisions 166,368 (26,922) Net cash flows from/(used in) operating activities 512,722 452,781
6.2 Commitments for expenditure Commitments for future expenditure include operating and external program commitments arising from contracts. These commitments are recorded below at their nominal value and inclusive of GST. These future expenditures cease to be disclosed as commitments once the related liabilities are recognised in the balance sheet.
6.2.1 Total commitments payable
2020 $ 2019 $
Operating lease commitments payable Less than 1 year 0 39,391 1 to 5 years 0 10,819 Total operating lease commitments payable (inclusive of GST) 0 50,210 less GST recoverable from ATO 0 (4,565)
Total operating lease commitments payable (exclusive of GST) 0 45,645
For 2019 operating lease commitments relate to offices with lease terms between one and three years. These contracts do not allow the Authority to purchase the facilities after the lease ends, but the Authority can renew the leases for a between a further one to three years. These have been recorded on the balance sheet as lease liabilities at 30 June 2020.
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6.3 Carry forward project funding Catchment Management Authorities are responsible for the facilitation and coordination of catchments in an integrated and sustainable manner. This is achieved by undertaking projects funded by Victorian and Australian Government programs. The Authority received funding for specific projects which are guided by the Regional Catchment Strategy and delivered in line with the Authority’s Corporate Plan approved by the Minister for Water. The projects funded by the State and Commonwealth Governments can be undertaken over multiple financial years and is received at various stages of the project life based on contractual agreements. At the end of the financial year there are some projects that have not reached completion but will be completed within the contractual terms in future financial periods. At balance date the Authority has cash and cash equivalents that will be utilised to complete these projects in future financial years.
7. Risks, contingencies and valuation judgements
Introduction The Authority is exposed to risk from its activities and outside factors. In addition, it is often necessary to make judgements and estimates associated with recognition and measurement of items in the financial statements. This section sets out financial instrument specific information, (including exposures to financial risks) as well as those items that are contingent in nature or require a higher level of judgement to be applied, which for the Authority relate mainly to fair value determination.
7.1 Financial instruments specific disclosures
Introduction Financial instruments arise out of contractual agreements that give rise to a financial asset of one entity and a financial liability of equity instrument of another entity.
These financial instruments include: Financial assets Financial liabilities Cash and deposits Payables Receivables Lease liabilities
Due to the short-term nature of the financial assets and liabilities held by the Authority, their carrying value is assumed to approximate their fair value.
Classification of financial instruments Receivables and cash are financial instrument assets with fixed and determinable payments that are not quoted on an active market. Financial assets are initially measured at fair value plus or minus any direct transaction costs. Subsequent to initial measurement, receivables are measured at amortised cost only if both of the following criteria are met: • the asset is held within a business model whose objective is to collect the contractual cash flows, and • the contractual terms give rise to cash flows that are solely payments of principal and interest.
The following assets are held with the objective to collect the contractual cash flows: • cash and deposits;and • receivables.
Financial liabilities are initially recognised at fair value, plus or minus subsequent to initial recognition, these financial instruments are measured at amortised cost with any difference between the initial recognised amount and the redemption value being recognised in the profit and loss, over the period of the interest-bearing liability using the effective interest rate method. The Authority recognises the following liabilities: • payables (excluding statutory payables); and • lease liabilities.
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Offsetting financial instruments Financial instrument assets and liabilities are offset, and the net amount presented in the consolidated balance sheet when, and only when, the Authority concerned has a legal right to offset the amounts and intend either to settle on a net basis or to realise the asset and settle the liability simultaneously. Some master netting arrangements do not result in an offset of balance sheet assets and liabilities. Where the Authority does not have a legally enforceable right to offset recognised amounts, because the right to offset is enforceable only on the occurrence of future events such as default, insolvency or bankruptcy, they are reported on a gross basis.
Derecognition of financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognised when: • the rights to receive cash flows from the asset have expired;or • the Authority retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party under a ‘pass through’ arrangement; or • the Authority has transferred its rights to receive cash flows from the asset and either: – has transferred substantially all the risks and rewards of the asset; or – has neither transferred nor retained substantially all the risks and rewards of the asset but has transferred control of the asset. Where the Authority has neither transferred nor retained substantially all the risks and rewards or transferred control, the asset is recognised to the extent of the Authority’s continuing involvement in the asset.
Impairment of financial assets At the end of each reporting period, the Authority assesses whether there is objective evidence that a financial asset or group of financial assets is impaired. All financial instrument assets, except those measured at fair value through profit or loss, are subject to annual review for impairment. The allowance is the difference between the financial asset’s carrying amount and the present value of estimated future cash flows, discounted at the effective interest rate. In assessing impairment of statutory (non-contractual) financial assets, which are not financial instruments, professional judgement is applied in assessing materiality using estimates, averages and other computational methods in accordance with AASB 136 Impairment of Assets. Impairment losses are recognised in the Comprehensive Operating Statement. Impairment losses recognised in the comprehensive operating statement on equity instruments classified as available for sale are not reversed through comprehensive operating statement.
7.1.1 Financial instruments: Categorisation
CONTRACTUAL FINANCIAL ASSETS AT AMORTISED COST
2020 $ 2019 $
Contractual financial assets Cash and deposits 8,664,321 8,576,627
Receivables: (i) Trade receivables 1,345,229 887,040 Accrued revenue 421,570
Total contractual financial assets 10,009,550 9,885,237
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CONTRACTUAL FINANCIAL LIABILITIES AT AMORTISED COST
2020 $ 2019 $
Contractual financial liabilities
Payables: (i) Trade payables 11,598 38,084 Accrued expenses 485,437 988,390 Other payables 4,185 8,844 501,221 1,035,318 Lease liabilities 706,228 127,411
Total contractual financial liabilities 1,207,449 1,162,728
(i) The total amounts disclosed here exclude statutory amounts.
7.1.2 Financial risk management objectives and policies The Authority’s main financial risks include credit risk, liquidity risk and interest rate risk. The Authority manages these financial risks in accordance with its financial risk management policy. The Authority uses different methods to measure and manage the different risks to which it is exposed. The Board and Senior Management are responsible for monitoring and managing the financial risks of the Authority. They monitor these risks through monthly board meetings where monthly management reports are presented and analysed.
Financial instruments: Credit risk Credit risk refers to the possibility that a borrower will default on its financial obligations as and when they fall due. The Authority’s exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial loss to the Authority. Credit risk is measured at fair value and is monitored on a regular basis. Credit risk associated with the Authority’s contractual financial assets is minimal because the main debtor is the Victorian Government. For debtors other than the Government, the Authority has adopted a policy of only dealing with creditworthy counterparties and obtaining sufficient collateral where appropriate. For cash assets, the Authority’s policy is to only deal with banks with a high credit rating assigned by international credit-rating agencies. All cash and deposits are held with the Westpac Bank and National Australia Bank. The Authority applies the AASB 9 Simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all receivables. No credit loss allowance was recognised as at 30 June 2020 (2019: nil).
Financial instruments: Liquidity risk Liquidity risk arises from being unable to meet financial obligations as they fall due. The Authority operates under the Government fair payments policy of settling financial obligations within 30 days and in the event of a dispute, making payments within 30 days from the date of resolution. The Authority’s exposure to liquidity risk is deemed insignificant based on prior periods’ data and current assessment of risk. The Authority does not have any borrowings, and maintains high levels of cash and deposits readily available to meet its financial obligations. The Authority manages its liquidity risk by maintaining adequate cash reserves and continually monitoring the Authority’s expenditure commitments and cash flow needs.
Financial instruments: Market risk The Authority’s exposure to market risk is primarily through interest rate risk with significant surplus funds held in deposits at a call in the Central Banking System. The Authority has no exposure to foreign exchange risk or other price risk. Cash flow interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Authority is required to invest surplus funds with the State Government Central Banking System (CBS) in compliance with the Standing Directions 2018 under the Financial Management Act 1994 (2018 Directions). The floating interest
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rates provided by the Central Banking System expose the Authority to interest rate risk. The carrying amounts of financial assets and financial liabilities that are exposed to interest rates and the Authority’s sensitivity to interest rate risk are set out in the table that follows.
Interest rate exposure of financial instruments
INTEREST RATE EXPOSURE
WEIGHTED AVERAGE CARRYING AMOUNT FIXED INTEREST RATE VARIABLE INTEREST NON-INTEREST INTEREST RATE % $ $ RATE $ BEARING $
2020 Financial assets Cash and deposits 0.84% 8,664,321 0 8,663,921 400 Contractual receivables - 1,345,229 0 0 1,345,229 Total financial assets 10,009,550 0 8,663,921 1,345,629
Financial liabilities Contractual payables - 501,221 0 0 501,221 Lease liabilities 706,228 706,228 0 0
Total financial liabilities 1,207,449 706,228 0 501,221
2019 Financial assets Cash and deposits 1.74% 8,576,627 0 8,576,227 400 Contractual receivables - 1,308,610 0 0 1,308,610 Total financial assets 9,885,237 0 8,576,227 1,309,010
Financial liabilities Contractual payables - 1,035,318 0 0 1,035,318 Lease liabilities 127,411 127,411 0 0 Total financial liabilities 1,162,728 127,411 0 1,035,318
Interest rate risk sensitivity The sensitivity analysis below shows the impact on the Authority’s net result and equity for a movement of 1 percentage point up and down in market interest rates.
INTEREST RATE RISK
-100 BASIS POINTS +100 BASIS POINTS
CARRYING NET RESULT EQUITY NET RESULT EQUITY AMOUNT $ $ $ $ $ 2020
Cash and deposits 8,664,321 (86,643) (86,643) 86,643 86,643
2019
Cash and deposits 8,576,627 (85,766) (85,766) 85,766 85,766
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7.2 Contingent assets and contingent liabilities Contingent assets and contingent liabilities are not recognised in the balance sheet but are disclosed and, if quantifiable, are measured at nominal value.
Contingent assets As at 30 June 2020, the Authority has no contingent assets.
Contingent liabilities As at 30 June 2020, the Authority has no contingent liabilities.
7.3 Fair value determination
Significant judgement: Fair value measurements of assets and liabilities Fair value determination requires judgement and the use of assumptions. This section discloses the most significant assumptions used in determining fair values. Changes to assumptions could have a material impact on the results and financial position of the Authority. The Authority’s Property, plant and equipment are carried at fair value. In addition, the fair values of other assets and liabilities which are carried at amortised cost, also need to be determined for disclosure purposes. The Authority determines the policies and procedures for determining fair values for both financial and non-financial assets and liabilities as required.
Fair value hierarchy In determining fair values a number of inputs are used. To increase consistency and comparability in the financial statements, these inputs are categorised into three levels, also known as the fair value hierarchy. The levels are as follows: • Level 1 – Quoted (unadjusted) market prices in active markets for identical assets or liabilities; • Level 2 – Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable; and • Level 3 – Valuation techniques for which the lowest level input that is significant to the fair value measurement
The Authority determines whether transfers have occurred between levels in the hierarchy by reassessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of each reporting period. The Authority in conjunction with the Victorian Valuer-General monitors changes in the fair value of each asset and liability through the relevant data sources to determine whether revaluation is required.
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7.3.1 Fair value determination of financial assets and liabilities The fair values and net fair values of financial assets and liabilities are determined as follows: • Level 1 – the fair value of financial instrument with standard terms and conditions and traded in active liquid markets are determined with reference to quoted market prices; • Level 2 – the fair value is determined using inputs other than quoted prices that are observable for the financial asset or liability, either directly or indirectly; and • Level 3 –the fair value is determined in accordance with generally accepted pricing models based on discounted cash flow analysis using unobservable market inputs. The Authority currently holds a range of financial instruments that are recorded in the financial statements where the carrying amounts are a reasonable approximation of fair value, either due to their short-term nature or with the expectation that they will be paid in full by the end of the 2019-20 reporting period.
These financial instruments include: Financial assets Financial liabilities Cash and deposits Lease liabilities Receivables: Payables: - Trade receivables - Trade payables - Accrued expenses - Other payables
Fair value determination: Non-financial physical assets With the exception of non-financial assets classified as held for sale, all other non-financial physical assets fair values have been assessed as Level 3 and are classified in accordance with the fair value hierarchy, see Note 7.3. Non-financial assets held for sale are classified as Level 2 assets.
Specialised land & buildings The market approach is used for specialised land although it is adjusted for the Community Service Obligation (CSO) to reflect the specialised nature of the land being valued. For the majority of the Authority’s specialised buildings, the depreciated replacement cost method is used, adjusting for the associated depreciation. The CSO adjustment is a reflection of the valuer’s assessment of the impact of restrictions associated with an asset to the extent that is also equally applicate to market participants. This approach is in light of the highest and best use consideration required for fair value measurement, and takes into account the use of the asset that is physically possible, legally permissible, and financially feasible. As adjustments of CSO are considered as significant unobservable inputs in nature, specialised land would be classified as Level 3 assets.
Leasehold improvements Leasehold improvements are held at fair value. Fair value is determined using the depreciated replacement cost method. As depreciation adjustments are considered significant unobservable inputs in nature, these assets are classified as level 3 fair value measurements.
Infrastructure and works assets Infrastructure and works assets represent rock chutes and drains around the Catchment, which are valued using the depreciated replacement cost method. As depreciation adjustments are considered significant unobservable inputs in nature, these assets are classified as level 3 fair value measurements.
Motor vehicles Motor vehicles are valued using the depreciated replacement cost method. The Authority acquires new vehicles and at times disposes of them before the end of their economic life. The process of acquisition, use and disposal in the market is managed by experienced personnel in the Authority who set relevant depreciation rates during use to reflect the utilisation of the motor vehicles. As depreciation adjustments are considered significant unobservable inputs in nature, these assets are classified as level 3 fair value measurements.
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Plant and equipment, furniture and office equipment Plant and equipment and furniture and office equipment is held at fair value. When plant and equipment or furniture and office equipment is specialised in use, such that it is rarely sold other than as part of a going concern, fair value is determined using the depreciated replacement cost method. As depreciation adjustments are considered significant unobservable inputs in nature, these assets are classified as level 3 fair value measurements.
Basis of Valuation Infrastructure and works were independently valued as at 30 June 2016 by the Valuer-General Victoria’s agent, Asset Val Pty Ltd. Infrastructure and Works valuations were based on the cost approach (Fair Value). Land and Buildings were independently valued as at 30 June 2016 by the Valuer-General Victoria’s agent Cosgroves Property Advisers. Land was valued at market value (Market Based Direct Comparison method), although is adjusted for the community service obligation (CSO) allowance of 20% to reflect the specialised nature of the land being valued. Buildings were valued based on depreciated replacement cost. For the period ended 30 June 2020, no revaluations were undertaken on any assets based on the indices by the Valuer-General Victoria (VGV) (2019: managerial revaluation was undertaken on Buildings). The cumulative total of the annual indices since the last formal valuation did not exceed the 10% threshold (Financial Reporting Disclosure 103H) to trigger a managerial revaluation. A cumulative movement of 40% or greater would have triggered an interim revaluation. For all assets measured at fair value, the current use is considered the highest and best use.
Reconciliation of Level 3 fair value movements
LAND BUILDINGS INFRASTRUCTURE LEASEHOLD PLANT FURNITURE & FURNITURE & MOTOR & WORKS IMPROVEMENTS & EQUIPMENT OFFICE OFFICE VEHICLES EQUIPMENT EQUIPMENT UNDER LEASE $ $ $ $ $ $ $ $
2020 223,260 334,918 104,270 3,767 59,517 36,912 92,788 185,936 Opening Balance
Purchases (sales) 0 704,308 0 0 6,147 2,211 (2,484) 0
Transfers in (out) (109,260) (90,740) 0 0 0 0 0 0 of Level 3 (i)
Depreciation 0 (68,276) (3,387) (3,767) (16,179) (24,446) (58,462) (110,698)
Revaluation 0 0 0 0 0 0 0 0
Closing balance 114,000 880,210 100,883 0 49,485 14,677 31,842 75,238
(i) Transfers out of Level 3 for land and buildings are due to assets being re-categorised as held for sale.
2019 114,000 233,131 107,657 11,638 76,958 61,843 81,193 402,962 Opening Balance
Purchases (sales) 0 0 0 0 0 1,047 116,762 (79,638)
Transfers in (out) 109,260 90,740 0 0 0 0 0 0 of Level 3 (ii)
Depreciation 0 (14,993) (3,387) (8,926) (17,441) (25,978) (105,167) (137,388)
Revaluation 0 26,040 0 1,055 1,055 0 0 0
Closing balance 223,260 334,917 104,270 3,767 60,569 36,912 92,788 185,936
(ii) Transfers in to Level 3 for land and buildings are due to assets no longer being re-categorised as held for sale.
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Description of significant unobservable inputs to Level 3 valuations
VALUATION TECHNIQUE SIGNIFICANT UNOBSERVABLE INPUTS
Specialised land Market approach Community Service Obligation (CSO) adjustment
Direct cost per square metre Specialised buildings Depreciated replacement cost Useful life of specialised buildings
Cost per unit Infrastructure & Works Cost Approach Useful life of infrastructure & works
Cost per unit Leasehold improvements Depreciated replacement cost Useful life of leasehold improvements
Cost per unit Plant & Equipment Depreciated replacement cost Useful life of plant & equipment
Cost per unit Furniture & Office equipment Depreciated replacement cost Useful life of furniture & office equipment
Furniture & Office equipment Cost per unit Depreciated replacement cost under finance lease Useful life of furniture & office equipment
Cost per unit Motor vehicles Depreciated replacement cost Useful life of motor vehicles
Significant unobservable inputs have remained unchanged since June 2019.
8. Other Disclosures This section provides additional material disclosures required by accounting standards or otherwise, for the understanding of this financial report.
8.1 Ex-gratia expenses The Authority had no Ex-gratia expenses for the year ending 30 June 2020 (2019 $0).
8.2 Other economic flows included in net result
Other economic flows measure the change in volume or value of assets or liabilities that do not result from transactions.
2020 $ 2019 $
Net gain/(loss) on disposal of non-financial assets Proceeds from sale of non-financial assets 1,000 111,028 Less written down value (3,482) (85,328) Reduction in lease repayments (i) 0 1,152 Total net gain/(loss) on disposal of non-financial assets (2,482) 26,853
(i) Reduction in lease repayments resulted from the termination a lease agreement prior to the original end date. This resulted in $2,613 of reduced lease payments and $1,461 in early termination fees within 2019.
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8.3 Non-Financial Assets Held for Sale Non-financial physical assets are treated as current and classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. The following non-financial assets held for sale exist at the reporting date:
2020 $ 2019 $
Kiewa Depot (land and buildings) 200,000 0 Total non-financial physical assets classified as held for sale 200,000 0
Fair value measurement for non‑financial physical assets classified as held for sale Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the assumption that the transaction to sell the asset takes place either in the principal market (or the most advantageous market, in the absence of the principal market) and that the entity uses the same valuation assumptions that market participants would use when pricing the asset, assuming that market participants act in their economic best interest.
8.4 Reserves
2020 $ 2019 $
Asset revaluation surplus:(i) Balance at beginning of financial year 671,368 644,273 Revaluation increments 0 27,095 Balance at end of financial year 671,368 671,368
Committed funds reserve: (ii) Balance at beginning of financial year 3,273,370 2,984,137 Net transfers (to)/from accumulated funds 570,821 289,233 Balance at end of financial year 3,844,191 3,273,370
Total Reserves 4,515,559 3,944,738
(i) The asset revaluation surplus arises on the revaluation of land and buildings where the non-financial asset is revalued as available for sale.
(ii) The Committed funds reserve has been established to recognise that the Authority receives funding for programs in advance of the program works taking place. The Authority is committed to expending these funds in accordance with its Corporate Plan in succeeding years. At the end of the financial year any Accumulated Funds which represents unexpended program funding, has been transferred to the reserve.
8.5 Change in accounting policies
AASB 15 Revenue from Contracts with Customers The Authority has transitioned to AASB 15 Revenue from contracts with customers from 1 July 2019 (date of initial application). In accordance with the transition provisions in AASB 15 and as mandated by FRD 121 Transitional requirements on the application of AASB 15 Revenue from Contracts with Customers, this new standard has been adopted retrospectively (under the modified retrospective method). Comparatives for the 2019 financial year have not been restated. The reclassifications and the adjustments arising from this new standard are therefore recognised in the opening balance of retained earnings on 1 July 2019 only for contracts that are not ‘completed contracts’ at the date of initial application.
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Additionally, as mandated by the DTF, the Authority applied the practical expedient described in AASB 16.C5 (c), for contracts that were modified before the date of initial application. In applying this practical expedient, the Authority, did not retrospectively restate the contract for those modifications in accordance with AASB 15.20-21. Instead, it reflected the aggregate effect of all of the modifications that occur before the date of initial application when: • Identifying the satisfied and unsatisfied performance obligations • Determining the transaction price • Allocating the transaction price to the satisfied and unsatisfied performance obligation
The Authority has applied this practical expedient consistently to all contracts within the current reporting period. AASB 15 accounting policies are disclosed in Note 1 and 2.1. At the end of this note are: • tables showing the adjustments recognised for each individual line item on adoption of AASB 15; and • tables showing the amount by which each individual line item is affected in the current reporting period under AASB 15 as compared to AASB 118, AASB 111 and AASB 1004.
AASB 1058 Income for not-for-profits The Authority has transitioned to AASB 1058 Income for not-for-profits from 1 July 2019. In accordance with the transition provisions in AASB 1058 and as mandated by FRD 122 Transitional requirements on the application of AASB 1058 Income of Not- for-Profit Entities, this new standard has been adopted retrospectively (under the modified retrospective method). Under this transition method, the entity has elected to apply this standard retrospectively only to contracts and transactions that are not completed contracts at the date of initial application. A completed contract is a contract or transaction for which the entity has recognised all of the income in accordance with AASB 1004 Contributions. Comparatives for the 2019 financial year have not been restated. The reclassifications and the adjustments arising from this new standard are therefore recognised in the opening balance of retained earnings on 1 July 2019. The Authority has not applied the fair value measurement requirements for right-of-use assets arising from leases with significantly below-market terms and conditions principally to enable the entity to further its objectives as allowed under temporary option under AASB 16 and as mandated by FRD 122. AASB 1058 accounting policies are disclosed in Note 1 and 2.1. At the end of this note are: • tables showing the adjustments recognised for each individual line item on adoption of AASB 1058; and • tables showing the amount by which each individual line item is affected in the current reporting period by the application of AASB 1058 as compared to AASB 1004 before the change. • an explanation of the reasons for significant changes identified.
AASB 16 Leases The Authority has transitioned to AASB 16 Leases from 1 July 2019. In accordance with the transition provisions in AASB 16 and as mandated by FRD 123 Transitional requirements on the application of AASB 16 Leases, the new rules have been adopted retrospectively (under the modified retrospective method). Comparatives for the 2019 financial year have not been restated. The reclassifications and the adjustments arising from the new leasing rules are therefore recognised in the opening balance of retained earnings on 1 July 2019. The Authority has applied this approach to transition consistently to all of its leases for which it is a lessee. As at 1 July 2019 the Authority had classified all operational leases as either short-term or low-value. Accordingly, on adoption of AASB 16, the Authority did not recognise any lease liabilities in relation to leases which had previously been classified as ‘operating leases’ under the principles of AASB 117 Leases. For leases previously classified as finance leases the Authority recognised the carrying amount of the lease asset and lease liability immediately before transition as the carrying amount of the right of use asset and the lease liability at the date of initial application. The measurement principles of AASB 16 are only applied after that date. AASB 16 accounting policies are disclosed in Note 5.3. At the end of this note are: • tables showing the adjustments recognised for each individual line item on adoption of AASB 15, AASB 16 and AASB 1058.
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(i) Practical expedients applied In applying AASB 16 for the first time, the Authority has used the following practical expedients to all its contracts as permitted by the standard and as mandated by the DTF: • applying a single discount rate to a portfolio of leases with reasonably similar characteristics • relying on previous assessments on whether leases are onerous as an alternative to performing an impairment review – there were no onerous contracts as at 1 July 2019 • accounting for leases with a remaining lease term of less than 12 months as at 1 July 2019 as short-term leases • excluding initial direct costs from the measurement of the right-of-use asset at the date of initial application, and • using hindsight in determining the lease term where the contract contains options to extend or terminate the lease • accounting for low value leases. The Authority has also elected not to reassess whether a contract is or contains a lease at the date of initial application. Instead, for contracts entered into before the transition date the Authority relied on its assessment made applying AASB 117 and Interpretation 4 Determining Whether an arrangement contains a lease.
(ii) Reconciliation of operating lease commitment to lease liability $ Operating lease commitments disclosed as at 30 June 2019 45,645 Add: finance lease liabilities recognised as at 30 June 2019 127,411 Less: short-term leases not recognised as a liability (35,810) Less: low-value leases not recognised as a liability (9,835) Lease liability recognised as at 1 July 2019 127,411 Of which are: Current lease liabilities 63,285 Non-current lease liabilities 64,126
(iii) Peppercorn leases Peppercorn leases are leases where the lease payments do not reflect the fair value of the property being leased. In other words, the consideration paid by the lessee is significantly less than the fair value. As at 30 June 2020, the Authority is not party to any Peppercorn leases.
(iv) Low value leases The Authority is not required to make any adjustments on transition for leases for which the underlying asset is of low value. The Authority shall recognise the lease payments associated with those leases as an expense on either a straight-line basis over the lease term or another systematic basis. The Authority shall apply another systematic basis if that basis is more representative of the pattern of the Authority’s benefit. The Authority shall account for those leases applying this Standard from the date of initial application.
(v) Transition impact on financial statements The adoption of AASB 15, AASB 1058 and AASB 16 resulted in a nil impact on the balance sheet at transition. There was a nil impact from AASB 16 as all leases at the transition date were either low value or short term in nature. The right- of-use assets, and associated lease liabilities, recognised at 30 June 2020 resulted from leases entered into during the 2019-20 reporting period.
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8.6 Responsible persons In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial Management Act 1994 , the following disclosures are made regarding responsible persons for the reporting period. The names of the persons who were responsible persons of the Authority at any time during the financial year were:
Honourable Lisa Neville, MP Minister for Water Honourable Liliana D’Ambrosio, MP Minister for Energy, Environment and Climate Change Leanne Mulcahy (Chair) 01/07/2019 to 30/06/2020 Dr. Maureen Rogers (Deputy Chair, Board Member) 01/07/2019 to 30/06/2020 Dr. Lee Baumgartner (Board Member) 01/07/2019 to 30/06/2020 Miriam McGowan (Board Member) 01/07/2019 to 30/06/2020 Robert Hescock (Board Member) 01/07/2019 to 30/06/2020 Russel Sheppard (Board Member) 01/07/2019 to 30/06/2020 Euan Fergusan (Board Member) 01/10/2019 to 30/06/2020 Jan Mahoney (Board Member) 01/10/2019 to 30/06/2020 Judith Ahmet (Board Member) 01/10/2019 to 30/06/2020 Catherine Prichard (Board Member) 01/07/2019 to 31/08/2019 Peter Farrell (Board Member) 01/07/2019 to 30/09/2019 Jenny Indian (Board Member) 01/07/2019 to 30/09/2019 Katie Warner (CEO) 01/07/2019 to 30/06/2020 Luis Gonzalez (Acting CEO) 25/09/2019 to 07/10/2019
Remuneration Remuneration received or receivable from the Authority in connection with the management of the Authority during the reporting period was:
Band 2020 2019 $0–$9,999 7 1 $10,000–$19,999 5 8 $20,000–$29,999 1 1 $60,000–$69,999 0 0
$180,000–$189,999 0 1
$190,000–$199,999 1 0
Total number of Responsible persons (i) 14 11
Total Remuneration $ 342,860 317,931
The compensation detailed above excludes the salaries and benefits the Portfolio Ministers receive. The Ministers’ remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the Department of Parliamentary Services’ Financial Report. (i) The number of responsible persons for the 2019-20 reporting period is higher then the prior year due to the change of members that occurred during 2019-20 reporting period.
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8.7 Remuneration of executive officers The number of executive officers, other than ministers and accountable officers, and their total remuneration during the reporting period are shown in the table below. Total annualised employee equivalents provides a measure of full time equivalent executive officers over the reporting period. Remuneration comprises employee benefits in all forms of consideration paid, payable or provided by the entity, or on behalf of the entity, in exchange for services rendered, and is disclosed in the following categories. Short-term employee benefits include amounts such as wages, salaries, annual leave or sick leave that are usually paid or payable on a regular basis, as well as non-monetary benefits such as allowances and free or subsidised goods or services. Post- employment benefits include pensions and other retirement benefits paid or payable on a discrete basis when employment has ceased. Other long-term benefits include long service leave, other long-service benefits or deferred compensation. Termination benefits include termination of employment payments, such as severance packages.
2020 $ 2019 $
Remuneration
Short-term employee benefits 582,267 404,406 Post-employment benefits 51,838 35,169 Other long-term benefits 13,002 10,230 Termination benefits 0 6,587 Total remuneration 647,107 456,392
2020 2019
Total number or executives(i) 5 4
Total annualised employee equivalents (ii) 3.4 2.9
Notes: (i) The total number of executive officers includes persons who meet the definition of Key Management Personnel (KMP) of the entity under AASB 124 Related Party Disclosures and are also reported within the related parties note disclosure (Note 8.8) (ii) Annualised employee equivalent is based on the time fraction worked over the reporting period.
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8.8 Related parties
The Authority is a wholly owned and controlled entity of the State of Victoria. Related parties of the Authority include: • all key management personnel, their close family members and personal business interest (controlled entities, joint ventures and entities they have significant influence over); • all cabinet ministers and their close family members; • all departments and public sector entitles that are controlled and consolidated into the whole of state consolidated financial statements; • all related party transactions have been entered into on an arm’s length basis.
Significant transactions with government-related entities During the year, the Authority received funding from the following government-related entities:
FUNDING RECEIVED ($) FUNDING RECEIVABLE ($) ENTITY NATURE OF TRANSACTION/S 2020 2019 2020 2019
Department of Environment, Land, Service level agreements and 4,792,000 7,068,859 260,616 9,640 Water and Planning reimbursement of expenditure
Department of Treasury and Finance NDDRA Flood Recovery funding 47,845 914,450 0 737,624
Goulburn Murray Water Works on waterway 372,190 330,827 0 116,013
Victorian Catchment Management Contribution to tour of catchment 2,386 0 0 0 Council
Victorian Fisheries Authority Service level agreements and shared 6,154 91,314 20,306 0 services
Mallee Catchment Management Service level agreements and shared 0 40,000 0 0 Authority services
Port Phillip and Westernport Catchment Service level agreements and shared 110,000 25,000 0 0 Management Authority services
Glenelg Hopkins Catchment Service level agreements and shared 2,000 0 0 0 Management Authority services
Goulburn Broken Catchment Service level agreements and shared 29,081 35,322 0 0 Management Authority services
North Central Catchment Management Service level agreements and shared 15,000 15,000 0 0 Authority services
Parks Victoria Contribution to forum 25,000 0 0 0
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During the year, the Authority made significant payments to the following government-related entities:
PAYMENTS MADE ($) PAYABLE ($) ENTITY NATURE OF TRANSACTION/S 2020 2019 2020 2019
Trust for Nature (Victoria) Service level agreement 343,347 48,400 0 0
Parks Victoria Service level agreement 627,900 226,618 0 0
Department of Environment, Land, Water Service level agreement and 53,262 145,718 0 0 and Planning reimbursement of expenses
West Gippsland Catchment Management Reimbursement for shared services 0 65,922 0 0 Authority
East Gippsland Catchment Management Service level agreements and shared 0 13,150 0 0 Authority services
Port Phillip and Westernport Catchment Service level agreements and shared 25,000 25,000 0 0 Management Authority services
North East Waste and Recovery Group Grant paid and shared services 15,000 15,000 0 0
Victorian Auditor General Annual Audit charge 5,000 7,700 11,800 11,800
Goulburn Broken Catchment Management Service level agreements and 228,263 28,752 0 0 Authority reimbursement of expenditure
North East Region Water Authority Grant paid and water rates 1,251 11,128 0 0
North Central Catchment Management Service level agreements and shared 0 5,538 0 0 Authority services
Wimmera Catchment Management Service level agreements and shared 13,000 0 0 0 Authority services
Goulburn Murray Water Service level agreement 13,500 0 0 0
Department of Economic Development, Service level agreement and permit fees 0 361 0 0 Jobs, Transport & Resources and charges
Department of Jobs Precincts and Regions Service level agreement and permit fees 41,196 0 0 0 and charges
Glenelg Hopkins Catchment Management Shared services 0 4072 0 0 Authority
Key management personnel of the Authority includes all Responsible persons as listed in Note 8.6, and all members of the executive team which includes:
Katie Warner Chief Executive Officer 01/07/2019 to 30/06/2020
Jane Young Executive Manager Business, 01/07/2019 to 30/06/2020 Strategy and Partnerships
Helen Wilson Executive Manager NRM Delivery 01/07/2019 to 30/06/2020
Luis Gonzalez Acting Chief Executive Officer 25/09/2019 to 07/10/2019 Finance Manager 01/07/2019 to 30/06/2020
Dean Judd Manager Waterways and Floodplain Planning 26/08/2019 to 30/06/2020
Brooke Hermans Acting Executive Manager Business, 01/07/2019 to 24/01/2020 and 24/06/2020 to 30/06/2020 Strategy and Partnerships
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Remuneration of Key Management Personnel The compensation detailed below excludes the salaries and benefits the Minister’s receives. The Ministers’ remuneration and allowances is set by the Parliamentary Salaries and Superannuation Act 1968 and is reported within the Department of Parliamentary Services’ Financial Report.
2020 $ 2019 $
Short-term employee benefits 892,956 690,187 Post-employment benefits 80,083 63,490 Other long-term benefits 16,928 14,059 Termination benefits 0 6,587
Total remuneration 989,967 774,323
There were no related party transactions or balances that involved key management personnel, their close family members and their personal business interests.
8.9 Remuneration of auditors
2020 $ 2019 $
Victorian Auditor-General’s Office for audit of financial statements 11,800 11,800
Total remuneration of auditors 11,800 11,800
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8.10 Subsequent events Post 30 June 2020, COVID-19 continues to have impacts across Australia, and in particular, the State of Victoria. Border Restrictions were implemented by the New South Wales Government in an attempt to control the spread, effectively closing the border to Victoria with permits that enable crossing the border limited to individuals meeting strict conditions. Further, as a result of the continued surge in infections acorss the country, the Government declared a State of Disaster for Victoria commencing on the 2nd of August 2020. With this, Stage 4 Restrictions were enacted across metropolitan Melbourne, further restricting the movement of people outside of their residence including thethe restriction of which businesses can remain open as well as the imposition of a curfew between the hours of 8pm and 5am. Stage 3 Restrictions applied across regional Victoria, in which the Authority primarily conducts its operations, which limits the reasons for leaving residences to: • to shop for food and essential goods or services; • to provide care, for compassionate reasons or to seek medical treatment; • to exercise or for outdoor recreation with your household, or one other person; and • for work or study, if you can’t do it from home.
While these restrictions will pose challenges to the Authority and its partners, these is no current expectation by management that these changes will have a material affect on the judgements or assumptions that were applied in the preparation of these financial statements. No other matters or circumstances have arisen since the end of the reporting period which significantly affected or may significantly affect the operations of the Authority, the results of those operations, or the state of affairs of the Authority in future financial years.
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8.11 Economic Dependency The Authority is dependent on the Department of Environment, Land, Water and Planning for the majority of its revenue used to operate the entity. At the date of this report, the Board of Directors have no reason to believe the Department of Environment, Land, Water and Planning will not continue to support the Authority.
8.12 Australian Accounting Standards issued that are not yet effective Certain new Australian Accounting Standards (AAS) have been published that are not mandatory for the 30 June 2020 reporting period. DTF assesses the impact of all these new standards and advises the Authority of their applicability and early adoption where applicable. The following is a list of the AASs issued but are not yet effective for the 2019-20 reporting period.
APPLICABLE FOR STANDARD / ANNUAL REPORTING SUMMARY IMPACT ON FINANCIAL STATEMENTS INTERPRETATION PERIODS BEGINNING ON OR AFTER
AASB 2018-7 This Standard principally amends AASB 101 1 Jan 2020 The assessment has indicated that there will Amendments Presentation of Financial Statements and AASB 108 be no significant impact on the Authority’s to Australian Accounting Policies, Changes in Accounting Estimates financial statements. Accounting and Errors. It applies to reporting periods beginning Standards – on or after 1 January 2020 with earlier application Definition of permitted. The Department has not earlier adopted Material the Standard.
The amendments refine and clarify the definition of material in AASB 101 and its application by improving the wording and aligning the definition across AASB Standards and other publications. The amendments also include some supporting requirements in AASB 101 in the definition to give it more prominence and clarify the explanation accompanying the definition of material.
AASB 2020-1 This Standard amends AASB 101 to clarify 1 January 2022. The Authority is in the process of analysing Amendments requirements for the presentation of liabilities in However, ED the impacts of this Standard. However, it is to Australian the statement of financial position as current or 301 has been not anticipated to have a material impact. Accounting non-current. A liability is classified as non- current issued with the Standards – if an entity has the right at the end of the reporting intention to defer Classification period to defer settlement of the liability for at least application to 1 of Liabilities as 12 months after the reporting period. The meaning of January 2023. Current or settlement of a liability is also clarified. Non-Current
In addition to the new standards and amendments above, the AASB has issued a list of other amending standards that are not effective for the 2019-20 reporting period (as listed below). In general, these amending standards include editorial and reference changes that are expected to have insignificant impacts on the Authority’s reporting. • AASB 2019-1 Amendments to Australian Accounting Standards – References to the Conceptual Framework • AASB 2019-3 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform • AASB 2019-5 Amendments to Australian Accounting Standards – Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia
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Appendices
APPENDIX 1: DISCLOSURE INDEX The annual report is prepared in accordance with all relevant Victorian legislations and pronouncements. This index has been prepared to facilitate identification of the North East CMA’s compliance with statutory disclosure requirements.
Legislation Requirement Page reference
Ministerial Directions & Financial Reporting Directions Charter and
purpose FRD 22H Manner of establishment and the relevant Ministers 8
FRD 22H Objectives, functions, powers and duties 46
FRD 22H Nature and range of services provided 46
Management and FRD 22H Organisational structure 33 structure FRD 22H Names of Board members 34-35
FRD 22H & SD Audit Committee membership and roles 36-37 3.2.1
FRD 22H Board Committees 36-38
FRD 22H Objectives and performance against objectives 9-24
FRD 10A Disclosure index 110-111
FRD 12B Disclosure of major contracts 48
FRD 22H Statement on National Competition Policy 43
Financial and other information FRD 22H Occupational health and safety 44 & 60-62
FRD 22H Five-year summary of the financial results for the year 53
FRD 22H Significant changes in financial position during the year 52
FRD 22H Major changes or factors affecting performance 48
FRD 22H Subsequent events 108
FRD 22H Application and operation of Freedom of Information Act 1982 45-47
FRD 22H Compliance with building and maintenance provisions of Building Act 1993 43
FRD 22H Application and operation of the Public Interest Disclosure Act 2012 41
FRD 22H Details of consultancies $10,000 and above 48
FRD 22H Details of consultancies under $10,000 48
FRD 22H Disclosure of government advertising expenditure 48
FRD 22H Disclosure of ICT expenditure 49
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Legislation Requirement Page reference
Ministerial Directions & Financial Reporting Directions
Financial and other FRD 22H Statement of availability of other information 47
information FRD 25C Victorian Industry Participation Policy disclosures 43
FRD 22C & Workforce data disclosures 54-55 FRD 29C
FRD 22H Merit and equity and Employment Conduct Principles 56-60
MRO Disclosure of grants payments 49-51 Financial Statements Required under Part 7 of the Financial Management SD 5.2.1 (a) Compliance with Model Financial Report (MRO) 67-109
MFS Comprehensive Operating Statement 68
MFS Balance Sheet 69
Act 1994 MFS Statement of Changes in Equity 71
MFS Cash Flow Statement 70
SD 5.2.2 Declaration in the Financial Statements 67
SD 5.2.2 (b) Compliance with Australian Accounting Standards 109
MFS Rounding of amounts 73
SD 5.1.4 Financial Management Compliance Attestation 38 Other Disclosures in Notes to Financial FRD 21C Responsible person and executive officer disclosures 103 & 106 Statements FRD 102A Inventories 87
FRD 103F Non current physical assets 69
FRD 109A Intangible Assets 69
FRD 112D Defined Benefit superannuation obligations 79
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APPENDIX 2: OPERATIONAL Environmental condition (Waterways, Biodiversity and Land) PERFORMANCE The tracking of outputs or activities that are delivered by or in partnership with the CMA is undertaken on an annual basis to assist in tracking our operational Waterway structures performance. The North East CMA is establishing long-term trends through consistent reporting of standardised 300 outputs (DELWP (2015) Output data
standards). Outlined over the following er 200 233
pages are the key outputs for north mb 145 east Victoria. Nu 100 119 98 85 70 43 3 As a result of the COVID-19 and 0 significant bushfires in north east Victoria this year the CMA has been impacted in its ability to undertake planned activities and works as well Year as access particular geographic locations. Restrictions related to Figure 5. Number of waterway structures (installed, replaced, COVID-19 in relation to the number modified removed or maintained). of people gathering together and Note: exceeded 2019‑20 target due to waterway maintenance and bushfire recovery social distancing, has decreased our projects not originally included in targets. operational performance in some activities that require on-ground face-to- face engagement such as planned field days, property visits and assessments. The interests and wellbeing of the community will continue to be the CMA’s Revegetation highest priority in its decision-making. For further information about Victoria’s response to COVID-19 please visit: 400 www.coronavirus.vic.gov.au 300 302 297 264
Ha 200 187 183 100 94 104 99 0
Year
Figure 6. Area of vegetation (ha) established, modified, and maintained. Note: The increase in revegetation data is due finalisation of revegetation works on all EC4 (Environmental Contribution) Victorian Government funded projects which are due to finish in 2020.
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Weed control Grazing
500 3,000 489 400 3,025 2,910 373 300 2,000 309 Ha 1,914 Ha 1,693 200 230 1,347 221 1,000 1,150 1,041 1,035 100 149 152 No data 0 0
Year Year
Figure 7. Area of weed control works (ha) Figure 8. Area of grazing practice change (ha) where grazing Note that only North East CMA works (i.e. not Landcare) are captured in by livestock has been established, maintained, modified or the 2011-12 and 2012-13 data. removed. Weed control exceeded target due to additional post bushfire funding Note this data does not exist prior to 2014-15. to complete weed control.
Environmental water
3 3 33333 s
te 2
si 22 of
er 1 mb Nu 0
Year
Figure 9. Environmental water: number of sites at which water has been delivered.
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Community engagement
Participants at engagement events Partnerships
180 160 14,000 12,000 140 153 11,600 10,000 er 120 er 8,000 8,402 8,645 mb 100
mb 8,234 6,000 7,385 Nu
Nu 80 4,000 4,943 60 66 2,000 63 73 2,883 2,189 56 0 40 43 43 43 20 0
Year
Year Figure 10. Number of participants at engagement events. Figure 11. Number of partnerships established, modified or Note: higher than expected levels of engagement achieved due to community maintained. engagement around bushfire recovery projects, development of Regional Note: Increase in partnership numbers due to the collection of extra partnership Catchment Strategy, EC5 (Environmental Contribution) project development data for the Corporate Plan that was not collected in previous years.
Publications
600 500 560 400
er 355 300 326 mb 200 254 Nu 100 66 152 16 27 0
Year
Figure 12. Number of publications produced, including fact sheets, media releases, newsletters, reports, websites, television and social media. Note: the significant increase in 2016-17 Publications data is due to a large social media campaign at the beginning of EC4 funded projects.
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Governance
Approvals and advice Management agreements
600 120 500 513 511 100
109 400 479
er 442 96
er 80 384 397 396 86 300 363 mb 71 mb 60
Nu 200 57 Nu 40 43 43 100 20 36 0 0
Year Year
Figure 13. Number of approvals and advice provided. Figure 14. Number of management agreements (developed or reviewed). Note: The decrease in management agreements is due to achieving targets such as weed control and revegetation over the life of projects through less management agreements than expected.
Assessments Plans and strategies
700 40 35
600 583 30 34 er 500 568 er 25 400 469 452 mb 24 mb 20 24 300 378 368 Nu 15 Nu 17 200 10 100 130 163 5 9 9 8 10 0 0
Year Year
Figure 15. Number of assessments undertaken. Figure 16. Number of plans and strategies (developed or Note: Large number of assessments in 2019-20 were associated with impacts reviewed). of bushfires.
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Table 24. 2019‑20 Output reporting
ACTUAL OUTPUT TARGET STATE C’WEALTH OTHER TOTAL
1. STRUCTURAL WORKS
1.1 Channel (km) 0 0 0 0 0
1.2 Water storage (no.) 17 41 0 0 41*
1.3 Pump (no.) 0 0 0 0 0
1.4 Irrigation structure (ha) 0 0 0 0 0
1.5 Waterway structure (no.) 3 65 0 5 70*
1.6 Terrestrial structure (no.) 0 0 0 0 0
1.7 Terrestrial feature (no.) 41 12 26 0 38*
1.8 Monitoring structure (no.) 12 17 0 0 17
1.9 Fence (km) 30 54 0 0 54
1.10 Visitor facility (no.) 5 11 0 0 11
1.11 Road (km) 0 0 0 0 0
1.12 Crossing (no.) 0 0 0 0 0
2. ENVIRONMENTAL WORKS
2.1 Vegetation (ha) 183 261 0 3 264
2.2 Weed control (ha) 1,035 2,226 403 281 2,910*
2.3 Pest animal control (ha) 23,060 11 135,736 0 135,747*
2.4 Over-abundant wildlife control (ha) 500 0 667 0 667
2.5 Threatened species response (no.) 0 0 2 0 2
2.6 Emergency species response (no.) 0 0 0 0 0
2.7 Soil treatment (ha) 0 0 0 0 0
2.8 Earth works (no.) 4 34 0 2 36*
2.9 Rubbish removal (ha) 0 0 0 0 0
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ACTUAL OUTPUT TARGET STATE C’WEALTH OTHER TOTAL
3. MANAGEMENT SERVICES
3.1 Grazing (ha) 221 230 0 0 230*
3.2 Agricultural practices (ha) 0 0 0 0 0
3.3 Water (no.) 3 3 0 0 3
3.4 Fire regime (no.) 0 0 0 0 0
4. PLANNING AND REGULATION
4.1 Approval and advice (no.) 442 511 0 0 511
4.2 Management agreement (no.) 86 36 31 4 71*
4.3 Assessment (no.) 163 301 43 24 368*
4.4 Engagement event (no. participants) 2,189 4,540 2,845 0 7,385*
4.5 Partnership (no.) 82 101 49 3 153*
4.6 Plan (no.) 24 15 2 0 17
4.7 Publication (no.) 152 286 68 1 355*
4.8 Information management system (no.) 3 7 1 0 8
* Water storage: Exceeded targets due to carrying over previous years water storage outputs for delivery in the Regional Riparian Incentives Program. Waterway structure: overachieved due to additional structures achieved through delivery of the Regional Waterway Program comprising of the Mitta Channel Capacity, Fish for Future and Regional Waterway Asset Maintenance projects. Also new Bushfire recovery project and 2 x Recreational fishing projects on the Ovens, Little Snowy Creek and Mitta Mitta. Terrestrial Feature: targets were achieved in previous years. Overall life of project targets have been achieved. Weed control: Many of our projects achieved above target weed control. These included the Mitta Channel Capacity project, Accelerated Riparian Works, Our Catchments Our Communities, the Warby-Ovens Project, Biodiversity Hubs, Flood recovery and Bushfire recovery.Pest animal control: Targets were strongly exceeded during execution of the RLP Pygmy Possum, Alpine Peatlands and Bushfire Recovery Projects. Earth works: Additional earthworks were achieved through the Regional Waterway Program, Mitta Channel Capacity project and Bushfire Recovery Works.Management Agreement: outputs underachieved for 19-20 which will result in minor under-delivery of life to date outputs. Engagement event: higher than expected levels of engagement in Our Catchments, Out Communities, statutory functions, Regional Waterway and National Landcare Program-funded projects. Partnerships: higher than expected number of partnerships for 19-20. Assessment: Additional assessments were achieved through the bushfire recovery grants, Waterwatch and the Asset Maintenance project. Publications: higher than expected number of publications for 19-20.
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APPENDIX 3: CATCHMENT CONDITION INDICATORS AND TRENDS
This section reports against agreed Snapshot of catchment condition state-wide indicators1 and trends The overall catchment condition of Waterways, Biodiversity, Land and Community in for catchment health: Waterways, the North East Catchment can be summarised as follows: Biodiversity, Land and Community. For each state-wide indicator, a condition trend assessment for 2019‑20 and corresponding Waterways benchmark data and reasons for the assessment have been included.
Biodiversity Community
Land
• The condition of waterways in north east Victoria is rated as concerned. The 2019‑20 bushfires impacted on water quality and waterway health. Investment in waterway health projects continues to help mitigate risks. • Recent studies and the effects of the 2019‑20 bushfires indicate that over the longer-term biodiversity in the region is in steep decline. • The 2019‑20 bushfires have impacted onland management, causing significant challenges on soil health and waterway health, and the spread of pest plant species. • There has been a slight decline in community participation numbers to improve NRM in the region this year due to the personal distancing restrictions of COVID-19 as well as reduced community capacity for involvement due to the 2019‑20 bushfires.
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Catchment condition indicators In response to recommendations from the Victorian Auditor General in 2014, the DELWP and Victorian Catchment Management Authorities jointly developed a framework for catchment condition and management reporting. This framework included an agreed set of catchment condition indicators. The North East CMA has adopted this framework for all reporting periods since 2015-16. We will continue to collect data and monitor catchment condition indicators with a view to improving our understanding of trends in the catchment and identifying opportunities for adaptation and change. In north east Victoria there are four applicable catchment condition indicator themes (based on assets): • Waterways • Biodiversity • Land • Community.
Painted honeyeater. Image: Dean Ingwersen. The following sections discuss each of the applicable themes and for each theme provide: • A description of the regional context Table 25. Assessment criteria for determining condition trend for each theme. • An annual assessment of regional condition trend for the theme (based on the criteria in Table 25) and key Assessment Criteria reasons supporting the assessment Positive An optimistic future with evidence that events during the • Current benchmark data on theme year will have a positive impact on the longer term condition across the region, including multiple lines of evidence for the Neutral A largely neutral state, where events during the year may condition trend assessment. have been significant but are within expected variation and will have little impact in the longer term Table 26 provides a summary of A level of concern that significant events during the year the 2019‑20 condition assessments Concerned may have an adverse impact in the longer term compared with assessments conducted in the previous two reporting periods. Highly A high level of concern that significant events during the Further detail and lines of evidence to concerned year are likely to have an adverse impact in the longer term support these assessments are shown in the following section.
119 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Table 26 provides a summary of the 2019‑20 condition assessments compared with assessments conducted in the previous two reporting periods.
2017-18 2018-19 2019‑20 Theme Condition trend assessment 2019‑20 Assessment Assessment Assessment
Waterways Positive Neutral Concerned The health of waterways in the Upper Murray, Mitta Mitta and Ovens Catchments has been impacted by the 2019‑20 bushfires with increased risk of reduced water quality, erosion, debris flows and flash flooding which can impact potable supply, human health, stock/irrigation supply, recreation, aquatic biodiversity and water supply infrastructure. Following bushfires, early rains washed large loads of ash, sediment and debris into rivers with the runoff impacting water quality. Some decomposing organic material had reduced dissolved oxygen levels in a small number of areas downstream of bushfires resulting in some fish kills. These areas included Cudgewa Creek, Corryong Creek, Nariel Creek and the Murray River. Increased water quality monitoring is occurring however it is too early to determine the condition and recovery of waterways post-bushfire. In the mid and lower reaches, investment in waterway health and flood recovery projects from floods in 2016 has continued to contribute to demonstrated improvement in the condition in these areas.
Biodiversity Concerned Concerned Highly Biodiversity is in steep decline due to impacts from the 2019‑20 Concerned bushfires as well as land clearing and development, pest plants and animals, river regulation, water pollution and climate change. Threats in north east Victoria include, but are not limited to: • Significant loss of threatened flora communities, riparian and aquatic habitat, terrestrial biodiversity values and threatened fauna due to the impact of the 2019‑20 bushfires and the cumulative impacts of previous bushfires over the last 17 years. • Decreasing populations and distributions of threatened freshwater species such as native fish, the Murray crayfish (Euastacus armatus) and waterbirds. • Decrease in frog species such as Booroolong tree frog (Litoria booroolongensis) and Spotted tree frog (Litoria spenceri). • Increasing populations of invasive animals such as European carp (Cyprinus carpio), deer (Cervus spp. and Axis spp.), and feral horses (Equus caballus). • An Increase in the number and distribution of invasive plant species and environmental weeds.
Land Neutral Neutral Concerned Nearly half of the five million hectares of Victorian land affected by very acidic topsoil, as measured by a low soil pH, are found in north east Victoria. Highly acidic soils reduce crop and pasture growth and productivity, decreasing the availability of nutrients in the soil, whilst increasing the risk of erosion through reduced plant cover. The 2019‑20 bushfires in the Upper Murray, Upper Ovens and Alpine regions have significantly impacted on land management on public and private land. This has caused ongoing significant challenges related to agricultural land management practices, particularly impacts on soil health, waterway health, and the spread of invasive plant and animal species.
Community Positive Positive Neutral Participation numbers from this year were impacted by the COVID-19 physical distancing measures that have made some forms of volunteering and community participation difficult or impossible to continue to undertake (especially amongst those at higher risk of severe illness). Despite these setbacks, some activity continued in Landcare and Waterwatch in the region. At the same time, the economic downturn and increased isolation being experienced by many is likely to increase the demand for certain forms of volunteering in the future.
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Waterways
Waterways in Waterways and the aquatic and terrestrial ecosystems that they support, are one of the North East Victoria most notable characteristics of north east Victoria. The major river valleys of the Ovens and King, Kiewa, Mitta Mitta and Upper Murray Rivers are unique and integral to the environmental, economic and social values of the region, as well as users downstream. The rivers and wetlands often have crown land associated with them. The environmental condition of waterways is determined by key drivers such as climate change, habitat quality, water regimes (due to the regulation and extraction of water), water quality, extent of ground cover, and vegetation quality and connectivity. Broader catchment condition, land use and development, natural events like floods and bushfires and climate change can all directly influence the environmental condition and values of waterways. Waterway management needs to consider how both natural and anthropogenic factors (i.e. human impact via farming practices, recreation and urban development) impact on waterway condition and therefore, on the values of waterways.
Condition trend assessment
2019‑20 Condition trend assessment
Concerned The health of waterways in the Upper Murray, Mitta Mitta and Ovens Catchments has been impacted by the 2019‑20 bushfires with increased risk of reduced water quality, erosion, debris flows and flash flooding which can impact potable water supply, human health, stock/irrigation water supply, recreation, aquatic biodiversity and water supply infrastructure. Following the bushfires, early rains washed large loads of ash, sediment and debris into rivers with the runoff impacting water quality. Some decomposing organic material had reduced dissolved oxygen levels in a small number of areas downstream of bushfires resulting in some fish kills. These areas included Cudgewa Creek, Corryong Creek, Nariel Creek and the Murray River. Increased water quality monitoring is occurring however it is too early to determine the condition and recovery of waterways post-bushfire. In the mid and lower reaches, investment in waterway health and flood recovery projects from floods in 2016 has continued to contribute to demonstrated improvement in the condition in these areas.
Benchmark data on waterway condition Now more than ten years old, the Index of Stream Condition report by the former Department of Environment and Primary Industries (2010) assessed waterways in north east Victoria as being predominantly in moderate to excellent condition, providing stable water yield and quality, and a diverse range of habitats for aquatic and riparian species. This report indicated there had been no substantial change in river conditions in north east Victoria between 2004-10, with 43% of stream length assessed as good to excellent (Figure 51 17). There have been no subsequent Index of Stream 24 Condition reports for north 19 east Victorian waterways since 2010. The region has 3 2 0.6
experienced significant EXCELLENT GOOD MODERATE POOR VERY POOR DATA INSUFFICIENT bushfires in 2002-03, Stream condition % 2006-07, 2009, 2013, length 2019-20 and significant floods in 2010, 2012, 2016 which have impacted the health of Figure 17. Index of Stream Condition - North East Region. waterways in the north east Source: Department of Environment and Primary Industries (2010) Index of Stream Condition – The Third Victoria since 2010. Benchmark of Victorian River Condition (http://ics.water.vic.gov.au/ics)
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Reasons for assessment Total annual precipitation Annual rainfall for north east 1600 Victoria totalled 781 mm during 2019, which was the 1400 third lowest annual rainfall for the region since 2000. 1200
It is also significantly below 1000 2016 totals when extensive flooding occurred (Figure 18). 800 There were no significant flood 600 events in north east Victoria (minor flooding in the Kiewa 400 Average total rainfall (mm) rainfall total Average River in July 2019), however thunderstorms, flash flooding 200 and other severe weather 0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 conditions occurred.
Year
Figure 18. Total annual precipitation in the North East CMA region, as estimated by the OzWALD model-data fusion system. Source: Australian National University (2020) Australia’s Environment Explorer (www.ausenv.online)
Drier conditions led to decreased inflows into rivers, as available runoff is absorbed into a drier soil profile and uptaken by vegetation in need of water. National modelling undertaken by the Australian National University (Australian National University (2020) Australia’s Environment in 2019 (www.ausenv.online) indicates that the annual river inflows in north east waterways during 2019 was 210 mm, which was the second lowest recording since 2008 (Figure 19).
Annual river inflows
700
600
500
400
300
200 Average total inflows(mm)
100
0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
Year
Figure 19. Total river inflows in the North East CMA region, as estimated by the OzWALD model-data fusion system. Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online
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This decrease in availability of water for The Rapid Risk Assessment Teams The North East CMA has proactively rivers is reflected in theVictorian State (RRAT) Interim Reports on the North supported investment in waterway of the Environment 2018 (DELWP 2018) East and Gippsland Fires 2020 (DELWP health throughout 2019‑20: report, where analysis of streamflow and Parks Victoria, 2020) highlights high • As part of the Victorian Government’s data found that stream flows were impacts on water quality and the need $222 million investment into healthy being severely reduced in response to prioritise water quality monitoring, waterways and catchments, a riparian to drier conditions. This response was erosion control, stabilisation works and grants program was coordinated driven by factors such as regulation of removal of debris from key waterway for landholders. In 2019‑20, funding flow by major storages, modification of assets. supported 5 new landholder flow regimes in response to irrigation The following risks identified were management agreements, 36 km of demands, extraction of water for classified as high risks to water quality fencing to project riparian areas from consumption and the proliferation of and waterway health in north east livestock, 111 ha of native revegetation farm dams. These factors exacerbate Victoria: in riparian zones, installation of 5 nest already reduced landscape runoff as boxes, 31 off-stream watering points a result of drier conditions. Further • Reduced water quality resulting and 382 ha of weed control. analysis of climate data projected that after rainfall events that initiate future annual runoff will decrease by 10- erosion processes contaminating • Over 12 ha of revegetation, 27 ha 20% across north east Victoria by 2065. river systems and storages with of woody weed control and 43 ha debris, sediment, organic matter grazing regime change has been Reduced rainfall accompanied by and nutrients resulting in impacts delivered by Landcare groups through reduced runoff and stream flows has on potable supply, human health, riparian incentives grants to assist on- multiple effects for waterways. These stock/irrigation supply, recreation, ground protection and rehabilitation effects include: aquatic biodiversity and water supply to improve riparian land. • Reduction in extent of groundcover infrastructure. • Along the Mitta Mitta River, erosion and a corresponding increase in bare • Threat to life and built assets control works have been undertaken soil, resulting in increased erosion, (property, bridges and roads) by high at 14 sites to address issues created decreased runoff quality, increased intensity rainfall events generating from previous years’ high water water pollution such as excessive debris flows and flash floods in steep, releases from Dartmouth Dam. nutrients and higher water turbidity, severely burnt headwater catchments. Timber structures were used where and an overall decrease in habitat possible to provide habitat for aquatic suitability for aquatic species. This Following the bushfires, early rains species. 5,400 native plants were is especially prevalent in areas washed large loads of ash, sediment planted and woody weed control subjected to grazing on modified and debris into rivers with the runoff achieved on over 2 ha. A total of pastures, where overgrazing during impacting water quality. Some 440 m of bank was treated by dry periods can substantially reduce decomposing organic material had mechanical removal of woody weeds groundcover. reduced dissolved oxygen levels in a at the Mitta Caravan Park. • Changes to natural flow regimes, small number of areas downstream of • Over 47 ha of woody weed control affecting availability of food as well bushfires resulting in some fish kills. and 30 ha of revegetation have been as reducing the extent of suitable These areas included Cudgewa Creek, completed in riparian areas along the habitat, and reducing chances of Corryong Creek, Thowgla Creek, Nariel Ovens River at Smoko, Germantown breeding success for aquatic species. Creek and the Murray River. Increased and Eurobin. • Creation of disturbances within water quality monitoring is occurring and • Three waterway target areas in aquatic habitats, increasing the the CMA provided support to the Arthur National Parks were targeted by Parks chances of invasive species such Rylah Institute (ARI) and DELWP’s Victoria as part of the protecting as European carp or invasive plant threatened species coordinator to rescue priority waterways in parks project. species to become established. remnant populations of Macquarie perch. Over 781 ha of area was treated for Works to enhance waterway health woody weeds along Koetong Creek, The 2019‑20 bushfires in north east during 2019‑20 included removal of Buffalo Creek and Alpine Peatlands- Victoria have had an impact on weeds, fencing and revegetation along Bogong High Plains. waterway values in the region. the Ovens, King, Mitta Mitta Rivers and • Over 9.5 ha of woody weeds and some tributaries, asset maintenance 26 ha in grazing regime change was at sites of previous investment on the achieved on Burgoigee, Hodgsons King River, Ovens River, Nariel Creek and Barwidgee Creeks to improve the and Corryong Creek, as well as delivery health of the Mid Ovens catchment. of the Ovens River Commonwealth environmental water entitlement.
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Biodiversity
Biodiversity in The indigenous species of flora and fauna and vegetation communities of north east Victoria are North East Victoria remarkably diverse, with significant areas of high biodiversity value, largely due to the fact that 55 per cent of the region is public land. The region has a high number of rare or threatened species, including: • 227 rare or threatened flora species, of which 60 are nationally threatened • 102 rare or threatened fauna species, of which 5 are nationally threatened.
Of the flora and fauna species in the North East: • 20 species are declared as endangered • 32 species are declared as vulnerable • One species is declared as conservation dependent.
The alpine landscape is a highly sensitive and vulnerable environment with many threatened species and communities, such as the mountain pygmy-possum (Burramys parvus), alpine she-oak skink (Cyclodomorphus praealtus), alpine bog skink (Pseudomoia cryodroma), alpine spiny cray (Euastacus crassus), and the alpine sphagnum bogs and associated fens threatened ecological community. Mount Buffalo peatlands and Davies Plain are listed under the Directory of Nationally Important Wetlands. The riparian corridors along the region’s waterways are of high ecological value serving as habitat for many native species and contribute to the quality of the water that flows downstream. North east Victoria also has important remnant areas of threatened grassy woodland communities, these include: • white box-yellow box-Blakely’s red gum grassy woodland and derived native grassland • grey box grassy woodlands and derived native grasslands of south eastern Australia
These communities provide critical habitat for threatened species such as the regent honeyeater (Anthochaera phrygia), grey- crowned babbler (Pomatostomus temporalis) and crimson spider orchid (Caledenia concolor).
Condition trend assessment
2019‑20 Condition trend assessment
Highly After initial devastation of the 2019‑20 bushfires, biodiversity in north east Victoria has taken a hit with ongoing impacts as Concerned a result of lost habitat and food sources as well as increased predation and exposure to pest plants and animals. There is the potential to lose populations of threatened species in north east Victoria. This loss is part of a much bigger picture where biodiversity is already in steep decline due to land clearing and development, pest plants and animals, river regulation, water pollution and climate change. Current biodiversity risks in north east Victoria include: • Significant loss of threatened flora communities, riparian and aquatic habitat, terrestrial biodiversity values and threatened fauna due to the impact of the 2019‑20 bushfires and the cumulative impacts of previous bushfires over the last 17 years. • Decreasing populations and distributions of threatened freshwater species such as native fish, the Murray crayfish (Euastacus armatus) and waterbirds • Decrease in frog species such as Booroolong tree frog (Litoria booroolongensis) and spotted tree frog (Litoria spenceri) • Increasing populations of invasive animals such as European carp (Cyprinus carpio), deer (Cervus spp. and Axis spp.), and feral horses (Equus caballus). • Increasing number and distribution of invasive plant species and environmental weeks • An Increase in the number and distribution of invasive plant species and environmental weeds.
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Benchmark data on Biodiversity condition Biodiversity values (habitat quality, habitat connectivity, species Alpine areas and riparian corridors are key zones of high diversity, etc.) are generally in moderate condition in areas that biodiversity values in the region. A significant portion of the have not been burnt by the recent fires and are dominated by alpine area in north east Victoria has been impacted by the natural vegetation (mostly public land but also some areas of 2019‑20 bushfires causing significant risks to biodiversity remnant vegetation on private land). Cleared areas typically values. Figure 20 shows the biodiversity values in the North have low biodiversity values (mostly private land). East CMA region and Figure 21 shows the bushfire location. Some of the fire-impacted area has been burnt three or more times since 2000 leading to risks to several biodiversity values.
Figure 20. Strategic natural values across North East Victoria. This map identifies the relative contribution of all areas to protecting the full range of biodiversity values. It incorporates information on species distribution for all Victorian plants and animals, including rare and threatened species, combined with habitat connectivity and recoverability.
125 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Figure 21. December 2019 and January 2020 extent of Bushfires across north east Victoria.
Reasons for assessment The 2019‑20 bushfires in north east Victoria have had a • Significant decline in aquatic biodiversity values including significant impact on biodiversity values in the region. riparian and aquatic habitat for nationally threatened amphibians (spotted tree frog, Booroolong tree frog, alpine The Rapid Risk Assessment Teams Interim Reports tree frog, growling grass frog) and fish (flathead galaxias, on the North East and Gippsland Fires 2020 (DELWP mountain galaxias, Dargo galaxias and Macquarie perch). and Parks Victoria, 2020), highlights extreme impacts on biodiversity and the urgent need to prioritise the • Significant loss of terrestrial biodiversity values such as protection of unburnt refugia within the current fire understorey, hollow-bearing trees and food resources extent, undertake targeted predator and herbivore impacting on threatened owl and glider species. control and translocate key species at risk. • Loss of threatened fauna through increased risk of predation, loss of food source and habitat for fauna such The following risks identified were classified as extreme as arboreal marsupials, large forest owls, long-footed or high risks to biodiversity in north east Victoria: potoroom moutain pygmy-possum, smoky mouse, • Significant loss and impact to fire sensitive threatened flora broad-toothed rat, alpine bog skink, tussock skink, alpine communities including: alpine peatlands and associated water skink, alpine she-oak skink. flora, black cypress pine, alpine ash and endemic flora in Burrowa-Pine Mountain National Park and threatened summer leek-orchid.
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There is a relatively steady long-term • An increasing number of Victorian vegetation that originally existed on incremental decline of biodiversity threatened species and threatened private land now remains. Conversely, across much of the landscape due to the ecological communities, accompanied the high percentage (55%) of the region long-term effects of land clearing and by decreasing populations and as public land, including numerous habitat fragmentation, inappropriate distributions and threatened National Parks, helps protect rare and agricultural land management, invasive ecological communities which include: threatened species. pest species, high intensity bushfires, – An increase in the number of Increased pressure is being exerted on river regulation, water pollution, and endangered, rare or vulnerable ecosystems by climate change, with more recently, reduced resilience vascular plants. these pressures including reduced under climate change. Symptoms – An increase in the number rainfall and more frequent and severe include decline in habitat quality, of critically endangered or extreme weather events such as storms, species threatened with extinction, the vulnerable terrestrial animal heatwaves and bushfires. TheNorth East continuing spread of invasive pests and species, especially reptiles Climate Ready NRM Strategy (North weeds and declining condition of some East CMA, 2016) identified several long- waterways. – An increase in the number of threatened invertebrates term impacts and pressures of climate The newly developed Victorian Land (insects, spiders, centipedes, change on biodiversity across north east Cover Time Series dataset (DELWP millipedes, worms and slaters) Victoria. These impacts and pressures 2020) provides valuable insights into are also highlighted in the Victorian State – Decreasing populations and land cover changes across the state from of the Environment 2018 (DELWP, 2018) distributions of threatened 1985 to 2019. report. The main impacts of climate freshwater species such as change are: The data set for north east Victoria native fish, the Murray crayfish shows a large increase in urban (Euastacus armatus) and • Changes to river flows due to reduced development (77%), commercial and waterbirds inflows, and increased regulation and industrial development (22%), dryland – Decreasing populations and extraction for irrigation and other cropping (28%), hardwood plantation distributions of frog species consumptive purposes (378%) and irrigated horticulture (56%). including the Booroolong tree • Changing forest and grass fire Respectively, there is a decrease in native frog (Litoria booroolongensis) regimes shrub cover (-10%), native scattered and the spotted tree frog • Increased threat of invasive species trees (-45%), seasonal wetlands (-38%), (Litoria spenceri). These • Contracting alpine environment and perennial wetlands (-24%). Native species are being directly tree cover has an increase of 1%. affected through the ongoing • Changes in the dominant species and structure of existing vegetation types Australia: State of the Environment spread of the destructive 2016 (Commonwealth of Australia, Chytridiomycosis infectious • Decline or loss of local populations of 2017) states that due to the cumulative disease. species and extinctions. impacts of multiple pressures, • An overall increase in population and biodiversity values continue to decline distribution of invasive animals, such Australia’s Environment Summary overall across Australia. The report as European carp (Cyprinus carpio), Report 2019 (Australian National states that “Our current investments wild deer (Cervus spp. and Axis spp.) University, 2020; www.ausenv.online), in biodiversity management are not and feral horses (Equus caballus). based on annual modelling undertaken keeping pace with the scale and Invasive animals damage ecosystems by the Australian National University, magnitude of current pressures”. through predation, consuming food provides analysis of several measures of ecological productivity by integrating The Victorian State of the Environment resources available for other species, and degrading and modifying ground and satellite data using the 2018 (DELWP 2018) report concurs OzWALD model-data fusion system. with its Federal counterpart and states habitats through trampling and browsing, making them less suitable The report was completed prior to the that Victoria’s biodiversity has seriously 2019‑20 bushfires. decreased over the past two centuries for native species. with most biodiversity indicators • An increase in the number and Total vegetation carbon uptake being poor and trending downwards. distribution of invasive plant species in the North East CMA region via Additionally, the report acknowledges and environmental weeds. photosynthesis pre-bushfires was a lack of data on key biodiversity • Land use change such as land clearing 1020.3gC/m² in 2019 (Figure 22). This indicators and found there is a strong for agriculture and the expansion of was a slight increase from 2018 which need for a comprehensive monitoring urban and peri-urban areas. These had the lowest level since 2009. This and assessment program across Victoria. changes reduce the availability and is likely to be the result of the hotter Addressing this need would answer key extent of suitable habitat, and act as a and drier than average conditions that biodiversity, ecological and management source of invasive species. prevailed over the catchment during questions posed by persistent challenges 2018 and 2019. Figure 23 shows that 2019 in conserving our natural assets. Biodiversity decline is most extensive on had the most days over 35°C since 2000. The State of the Environment report also private land. specifies trends and lists key threats to The North East Regional Catchment biodiversity of which some are specific Strategy 2013-2019 (North East CMA, to the North East CMA region. These 2013) estimates that only 17% of native threats include:
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Vegetation carbon uptake
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Figure 22. Vegetation carbon uptake, a measure of gross primary production. It is based upon the amount of carbon taken up by vegetation through photosynthesis, measured as the average amount of carbon fixed per square metre over the 2019 period. Estimated by the OzWALD model-data fusion system. Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online.
Number of days above 35°C
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Figure 23. Number of days with screen level temperature over 35°C. Derived from downscaled ECMWF reanalysis data. Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online.
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The leaf area index was Mean annual leaf area index 2.7437 m²/m² for north east Victoria (Figure 24) which 3.5 was above the average 3 leaf area index for Victoria
(1.7287 m²/m²) in 2019. This 2 2.5
data was released prior to )/m 2 the 2019‑20 bushfires. 2
1.5
1 Area of leaf (m
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0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2018
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Figure 24. Mean annual leaf area. Derived from MODIS satellite imagery by the OzWALD model-data fusion system. Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online.
Investment in biodiversity conservation continued during 2019‑20, with the North East CMA working with regional partners and communities to deliver outcomes across several programs. These included: • Contributing to the recovery of the endangered mountain pygmy-possum (Burramys parvus) through supporting scientists to monitor population behaviour, implementing predator control of feral cats and foxes and removing weeds such as willows from boulderfield habitat. This year also saw the completion of a two-year project to mitigate habitat-damaging sedimentation from the Great Alpine Road at Hotham Heights. This work was conducted in partnership with Mount Hotham Resort Management Board and involved verge sealing and installation of spoon drains along sections of the Great Alpine Road. – Increased cat and fox control initiatives after the fires, focusing on areas of mountain pygmy-possum habitat due to an observed increase in predator movement into unburnt areas immediately after bushfires. Surveillance and treatment activities to manage the impacts of pest plants (primarily willows and soft rush) and pest animals (deer) on alpine peatlands (alpine sphagnum bogs and associated fens), as part of the ongoing project and additional pest control works implemented following the 2019‑20 bushfires. Post-fire control of pest feral animals (foxes, pigs and deer) at land adjacent to Pheasant Creek Reserve at Shelley, to reduce threats to multiple Environment Protection and Biodiversity Conservation (EPBC) listed species, most notably alpine sphagnum bogs and associated fens. Delivery of the Bush for Birds Project, providing weed control and establishing land management agreements for regent honeyeaters and swift parrots. This included supporting 27 landholders to improve and protect more than 1,410 ha of native vegetation on private land, improving habitat connectivity across diverse landscapes – Two Biodiversity on-ground action projects, providing 81 ha of weed control on public land, 78 ha weed control on private land, installation of 26 nest boxes and registration of one conservation covenant.
There was an increase in the past 12 months in the area of land managed for conservation purposes in north east Victoria (Table 25).
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Table 25. Land managed for conservation in the North East CMA region.
Protection type Area covered Additional area this (ha) year (ha)
National parks 376,871 0
State parks 19,513 0
Trust for Nature covenants# 4,902 40
Landholder agreements 1,686 386
Other* 732,034 0
Source: DELWP Public Land Management (PLM25) spatial layer *Other includes: Historic and Cultural Features Area, Natural Features Reserve, Nature Conservation Reserve, Regional Park, Scenic Reserve, State Forest, Wilderness Areas. #Total area of registered covenants that intersect with the North East CMA area (i.e. includes catchment boundary covenants) as calculated by GIS.
Biodiversity is in slow decline with most data indicating downward trends due to continued expansion of human-induced impacts, bushfires and climate change. Climate trends in the 2019‑20 period indicate that the warmer and drier than average weather is impacting on the productivity of native vegetation. Strong action has been undertaken to conserve and protect the region’s biodiversity. This is evidenced by delivery of outcomes across several biodiversity conservation projects, and strong on-ground action by community groups including Landcare.
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Land
Land in North Land encompasses soils, geology and geomorphology, or topographical features. Healthy East Victoria soils contribute to regional economic viability, particularly agricultural production, and provide a range of ecosystem services such as nutrient cycling, carbon storage and provision of clean water. Improving soil health is a key NRM issue. The impacts of human activities such as vegetation clearance, inappropriate agricultural land use, spread of weeds and mining can result in problems like erosion, salinity, loss of soil carbon and loss of productivity. Government agencies, industry organisations, individual land managers and community groups in north east Victoria are working together to enhance soil health across the region, through improved agricultural production techniques, while also maintaining long-term productivity.
Condition trend assessment
2019‑20 Condition trend assessment
Concerned More than half of the five million hectares of Victorian land affected by very acidic topsoil, as measured by a low soil pH, are found in north east Victoria. Highly acidic soils reduce crop and pasture growth and productivity, decreasing the availability of nutrients in the soil, whilst increasing the risk of erosion through reduced plant cover. The 2019‑20 bushfires in the Upper Murray, Upper Ovens and Alpine regions have significantly impacted on land management on public and private land. This has caused ongoing significant challenges related to agricultural land management practices, particularly impacts on soil health, waterway health, and the spread of invasive plant and animal species.
Benchmark data on land condition Agriculture Victoria (Agriculture Victoria (2020) Victorian Resources Online) states the most strongly acidic soils occur in permanent pasture areas – with more than half of the affected soils in Victoria located in the north east. Modelling undertaken by the Australian National University (Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online) before the 2019‑20 bushfires indicated that the annual percentage of exposed soil that is unprotected by living vegetation or litter in north east Victoria was 5.22% for 2019 and has remained relatively stable since 2011. This figure is relatively low when compared to the annual mean percentage for the whole state of Victoria which was 14.96% (Figure 26). However, this figure will have increased this year as a result of the bushfires.
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Percentage exposed soil
20
18
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8
6 % Exposed soil % 4
2
0 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019
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Victoria state-wide North East CMA region
Figure 26. Annual mean percentage of exposed soil that is unprotected by living vegetation or litter, as mapped from MODIS satellite imagery following the methodology of Guerschman and colleagues (CSIRO).
Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online
Reasons for assessment There are significant soil health issues in north east Victoria. Key risks to soil and land assets include erosion, soil structure decline, organic matter loss, soil pathogens, acidity, salinity (dryland) and predicted increases in climate variability. Soil health problems are exacerbated in areas affected by land clearing, bushfires, inappropriate land uses and management practices. Soil erosion, soil structure decline, and organic matter loss are all significant soil health issues in north east Victoria. The region also has some of the most acidic soils in Victoria. Acidic soils are a major cause of land degradation, threatening productivity of agricultural soils in north east Victoria. Almost half of the five million hectares of Victorian land affected by very acidic topsoil, as measured by a low soil pH are found in north east Victoria. Highly acidic soils reduce crop and pasture growth and productivity, decreasing the availability of nutrients in the soil, whilst increasing the risk of erosion through reduced plant cover. The mean average amount of water stored in the soil profile during 2019 was 283.11 mm, which was close to the average (Figure 27), indicating soil moisture levels were relatively stable.
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Soil water availability
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50 Mean soil water availability (mm) availability water Mean soil
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Figure 27. Soil water availability, showing the average amount of water stored (mm) in the soil profile during the year as estimated by the OzWALD model-data fusion system. Source: Australian National University (2020) Australia’s Environment in 2019; www.ausenv.online
The continued expansion of and impacts caused by deer, feral horses and invasive plants continue to threaten land and biodiversity in north east Victoria (Greater Alpine Parks Management Plan (2016), Parks Victoria). Deer can impact agricultural production on private land by eating trees, damaging fences, eating pasture, fruit and vegetable crops, trampling crops and fouling pasture crops and water. Deer also cause damage to commercially managed native forests, pine and eucalypt plantations (Davis et al. (2016)). A systematic review of the impacts and management of introduced deer (family Cervidae) in Australia). The North East CMA is working with partners, government agencies and the community to monitor and gain a better understanding about invasive pest animals and plants, and develop strategies to address this issue.
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Community
Community in Our Catchments, Our Communities: Integrated Catchment Management in Victoria North East Victoria 2016-19 (DELWP, 2016) articulates the Victorian Government’s desire for community- driven, place-based decision making in NRM. This aligns with the approach taken by the North East CMA. In north east Victoria, community members can enhance their environmental knowledge and participate in NRM through a diversity of channels, such as participating in forums and workshops, entering into land management agreements, volunteering with community groups, communicating through social media, seeking information via websites, books and magazines, and learning from friends and neighbours. North East CMA delivers a Victorian Government-funded Landcare grants process in the region which provides financial support to Landcare and community groups for locally delivered NRM projects. A primary focus of many of these projects is increasing community engagement and education around NRM for the community through forums, workshops, field days and awareness raising activities.
Condition trend assessment
2019‑20 Condition trend assessment
Neutral Participation numbers from this year were impacted by the COVID-19 physical distancing measures that make some forms of volunteering and community participation difficult or impossible to continue to undertake (especially amongst those at higher risk of severe illness). Despite these setbacks, some activity continued in Landcare and Waterwatch in the region. At the same time, the economic downturn and increased isolation being experienced by many is likely to increase the demand for certain forms of volunteering in the future.
Benchmark data for Community Data from the Regional Wellbeing Survey (Schirmer et al (2016) Wellbeing, resilience and liveability in regional Australia: The 2015 Regional Wellbeing Survey, University of Canberra, Canberra) suggests that community volunteerism and awareness of NRM issues is associated with a higher sense of wellbeing. Furthermore, landholder involvement in NRM activities is also strongly linked with higher resilience to drought. (Brown, K and Schirmer, J (2018) Growing resilience to drought: Natural resource management as a resilience intervention – Report prepared for NRM regions). Several activities such as farm NRM and drought planning, prioritising maintenance of groundcover and monitoring achievement of environmental objectives are associated with a strong increase in wellbeing and an associated decrease in financial stress.
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Data collected in the 2015 Regional Wellbeing Survey showed that 37-47% of respondents from the Hume region, which covers most of north east Victoria, volunteered regularly, and there was an increasing trend in community involvement (note that this rate included all volunteer activities, not only NRM). The Regional Wellbeing Survey data also provided insights into the community’s perceptions of environmental health issues in the region. Survey respondents were asked about the extent to which they felt various environmental issues, such as water quality, soil health, pest species and vegetation loss, were a problem in their local region. On a scale of one (not a problem) to seven (big problem), the overall mean environmental health score for the North East CMA region was 4.2, similar to the score of 3.9 for both rural and regional Australia and rural and regional Victoria. The biggest environmental health issues were perceived to be feral animals, pest fish species and invasive weeds (Figure 28).
Perceived environmental health issues in the North East CMA region
70 Figure 28. Perceived environmental health issues in the North East CMA 60 region, indicating the percentage of survey respondents who scored an issue 50 as a 5, 6 or 7 on a scale from 1 (not a problem) to 7 (big problem). 40 Source: Schirmer, J., Yabsley, B., Mylek, M. and Peel, D. (2016) Wellbeing, resilience and liveability in regional 30 Australia: The 2015 Regional Wellbeing Survey. University of Canberra, Canberra. (https://www. canberra.edu.au/research/faculty-research-centres/ 20 ceraph/regional-wellbeing/survey-results/2015/2015-
was a ‘big issue’ in the region results-by-nrm-and-lls % of respondents indicating this this indicating respondents of % 10
0 QUALITY POOR WATER WATERWAYS SALINITY IN SOIL EROSION SOIL SALINITY HEALTH POOR SOIL ANIMALS FERAL SPECIES PEST FISH WEED INVASIVE VEGETATION OF LOSS VEGETATION NATURAL OF HEALTH POOR HEALTH WATERWAY POOR NATIVE ANIMALS DECLINING NO’S OF FISH NATIVE OF DECLINING NO’S
Environmental health issue
The increase (frequency and intensity) in extreme weather during the early stages of the COVID-19 pandemic. Australian events such as floods, fire and drought will have an impact on National University, Canberra) shows that there has been a the north east Victorian community’s resilience and resources very large fall in volunteering activity due to COVID-19, with which may hinder their ability and desire to volunteer in NRM almost two-thirds of volunteers estimated to have stopped activities in the future. The spread of the COVID-19 is likely volunteering between February and April 2020. Data from the to impact on volunteerism as physical distancing measures Australian Bureau of Statistics 2006 Time Use Survey (www. make some forms of volunteering difficult or impossible to volunteeringaustralia.org/wp-content/uploads/VA-Key- continue to undertake (especially amongst those at higher risk statistics-about-Australian-volunteering-16-April-20151.pdf) of severe illness). At the same time, the economic downturn reported that on average volunteers spent 2.5 hours per week and increased isolation being experienced by many is likely to volunteering. Assuming that volunteers were volunteering increase the demand for certain forms of volunteering. the same number of hours as in 2006 prior to COVID-19, then the researchers estimate that the cessation of volunteering is Volunteering Australia commissioned the Australian National equivalent to 12.2 million hours per week. This estimated drop University’s Centre for Social Research and Methods to in volunteering is a substantial decline in activities shown to be undertake analysis of the experience of volunteers during of benefit to the community and volunteers themselves. COVID-19 from February to April 2020. The new research (Biddle, N & Gray, M (2020) The experience of volunteers
135 NORTH EAST CATCHMENT MANAGEMENT AUTHORITY ANNUAL REPORT 2019 — 20
Reasons for assessment North East CMA recorded an overall decrease in community participation during 2019‑20 due to the COVID-19 distancing measures. While the number of participants attending skills and training events and awareness raising activities in the region has decreased since last year, there was a greater uptake of landholder and NRM group grants issued in 2019-20 (Table 28).
Table 28. Summary of community participation In NRM activities in the North East CMA region, from North East Standard Outputs data.
Activity Number of Number of Approximate participants participants hours 2018-19 2019‑20 2019-20
Contributing to 36 landholder 83 landholder & NRM on-ground works incentive grants group grants issued (CMA sponsored issued & 94 2,808 & 34 management activities) management agreements issued agreements issued
Attending skills and training events 3,916 2,621 399 (North East CMA sponsored activities)
Taking part in awareness raising activities 4,101 3,760 516 (North East CMA sponsored activities)
Working as collaborators in planning and 3,791 3,368 539 decision making (North East CMA sponsored activities)
Being consulted to help determine 381 531 797 appropriate action
Visiting parks Data unavailable at Data unavailable at 3,100,000 * time of report time of report 3,100,000* 3,100,000*
* Data sourced from Parks Victoria on individual visitation to the following National Parks (NP): Chiltern-Mt Pilot NP, Warby-Ovens NP, Mount Buffalo NP, Burrowa-Pine Mountain NP and Alpine NP. Parks Victoria do not have updated visitation numbers since 2017-18 and continue to use 2017-18 figures.
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The number of NRM community groups In recent years, environmental and networks registered with Landcare issues such as feral deer, flooding Victoria Inc. in North East Victoria is 47, and blackberries have galvanised although not all groups are currently communities in the region and prompted active. There are approximately 20 groups to work together in a coordinated active sub-groups that operate under way. Where appropriate, North East the auspice of registered groups CMA has involved other partners to bring and networks. There is a large and additional support to local communities growing number of incorporated and seeking to manage complex issues. unincorporated community groups Communities are taking the lead in with environmental interests such as driving numerous local initiatives with ‘Friends of’ groups, field naturalist and environmental outcomes, with a number bird-watching groups, recreational of new organisations established in fishing groups, Totally Renewable recent years including Totally Renewable Yackandandah, Beechworth Food Co-op, Yackandandah and Beechworth and Repair Cafe Albury-Wodonga and Food Co-op, and an Equine Landcare Beechworth Repair Cafe. Group. Social media is instrumental In spite of the interruptions from in facilitating the success of these COVID-19, some activity continued community initiatives. in Landcare and Waterwatch in the A concerted effort over the 2019‑20 region. Following the 2019‑20 bushfires, period resulted in strong participation Waterwatch groups sprang into action and engagement of Traditional Owners testing at additional sites to monitor in NRM programs and projects. the impact of the fires on water quality, This response resulted in part from while continuing monitoring at regular preparation of the North East CMA Waterwatch sites to determine long- Aboriginal Participation Plan which term trends. stipulates that all internal projects must The Waterwatch program and the consider opportunities for Aboriginal Schools Environmental Education participation. By collaborating and Directory program have supported working with the Aboriginal community, community participation targeted at the CMA aims to: raising awareness, building capacity • Develop partnership projects and and strengthening local stewardship joint initiatives around waterways. In 2019‑20 these two programs have supported 790 • Build and maintain trust participants across the region. • Build capacity and facilitate the management and protection of Throughout the 2019‑20 period, Traditional knowledge, sites and consultation with fire-affected natural resource assets communities has resulted in the establishment of a funded partnership • Enhance capacity of Aboriginal between the CMA and the Upper communities to conserve and protect Murray Landcare Network to work with natural resources (land, water and individual landholders on post-fire weed biodiversity) control. • Facilitate opportunities for Aboriginal youth to develop Traditional skills and Various activities planned by the CMA knowledge with community groups or LandMate crews, such as revegetation, has been • Support the use and reinvigoration of delayed due to lack of availability of Traditional ecological knowledge. people and contractors following the bushfires and the COVID-19 restrictions.
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APPENDIX 4: ACT Australian Capital Territory LGA Local Government Areas LIST OF ACRONYMS ANU Australian National University LWMP Land and Water Management Plan AVCLP Alpine Valleys Community Leadership Program MDBA Murray Darling Basin Authority BOM Bureau of Meteorology MERI Monitoring Evaluation Reporting and Improvement CaLP Catchment and Land Protection Act 1994 MERIT Monitoring Evaluation Reporting and Improvement Tool CEO Chief Executive Officer MODIS Satelite imagery mapping tool CFA Country Fire Authority MoU Memorandum of Understanding CMA Catchment Management Authority MPA Metropolitan Planning Authority COVID-19 Coronavirus NDRRA National Disaster Relief and CSIRO Commonwealth Science and Recovery Arrangements Industrial Research Organisation NEW North East Water CSU Charles Sturt University NLP National Landcare Program CVA Conservation Volunteers Australia NP National Park DEDJTR Department of Economic Development, Jobs, Transport and NRM Natural Resource Management Resources NSW New South Wales DELWP Department of Environment, NT Northern Territory Land, Water and Planning OHS Occupational Health and Safety DTF Department of Treasury and Finance RCS North East Regional Catchment Strategy ECL Environmental Contribution Levy RDA Regional Development Australia EEO Equal Employment Opportunity REMT Regional Emergency Management EPA Environment Protection Authority Team EVC Ecological Vegetation Classes RALF Regional Agriculture Landcare FMCF Financial Management Facilitator Compliance Framework RLP Regional Land Partnerships FTE Full Time Equivalent SEED Schools Environment Education GLaWAC Gunaikurnai Land and Waters Directory Aboriginal Corporation SIAP Sustainable Irrigation Action Plan GMW Goulburn-Murray Water VAGO Victorian Auditor-General’s Office GSERP Government Sector Executive VIC SES Victorian State Emergency Remuneration Panel Service ha Hectare/s VMIA Victorian Managed Insurance HVP Hancock Victoria Plantations Authority ILWS Institute for Land, Water and TLWC Taungurung Land and Waters Society Council ISC Index of Stream Condition WHSE Work Health, Safety and Environment ICT Information and Computer Technology YYNAC Yorta Yorta Nations Aboriginal Corporation IWC Index of Wetland Condition Km Kilometre/s
138 OUR CATCHMENT MANAGEMENT PARTNERS North East CMA would like to acknowledge all partner organisations and individuals who have worked alongside us to help improve and maintain the health of the catchment. We value your support, expertise and commitment to protecting the environment. How we can help you You can contact North East CMA for advice and assistance in the following areas:
Funding and grants We provide information about natural resource management funding programs and can link you to funding sources. Our website has regular updates about grants and incentive programs. Visit www.necma.vic.gov.au
Works on waterways You can contact us for permits and planning advice.
Education Through the Schools Environment Education Directory, teachers can access units of work to be delivered within their school. Visit www.seed.vic.gov.au
Landcare If you are new to our region, we can put you in contact with your nearest Landcare group.
Seminars and workshops We run seminars about current environmental issues and hold workshops to build the skills of groups and individuals. Check our website for coming events, or register to receive our fortnightly electronic newsletter which contains an up to date list of local events, grants and other useful NRM information by emailing [email protected]
First Nations Community Support We facilitate Traditional Owner community involvement in natural resource management and can put you in contact with Traditional Owner community groups across the region.
North East Catchment Management Authority PO Box 616, Wodonga, VIC 3689 Level 1, 104 Hovell Street, Wodonga, VIC 3690 1300 216 513 or (02) 6043 7600 [email protected] necma.vic.gov.au
ISSN 1836-2990 © State of Victoria, (North East Catchment Management Authority) 2020. This publication is copyright. No part may be reproduced by any process except in accordance with the provisions of the Copyright Act 1968.