Goldfields Land and Sea Council Aboriginal Corporation
Annual Report 2017 ‐ 18
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© Goldfields Land and Sea Council Aboriginal Corporation 2018
This work is copyright. Apart from any use as permitted under the Copyright Act 1968 (Cth), no part may be reproduced by any process without prior written permission from the Goldfields Land and Sea Council Aboriginal Corporation. Requests and inquiries concerning reproduction rights should be directed to:
Chief Executive Officer Goldfields Land and Sea Council PO Box 10006, Kalgoorlie‐Boulder, WA 6433
This report is also available on the internet: http://www.glc.com.au
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LETTER OF TRANSMITTAL
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CONTENTS LETTER OF TRANSMITTAL .......................................................................................... 3 CHAIRPERSON’S REPORT ........................................................................................... 5 CHIEF EXECUTIVE OFFICER’S REPORT .................................................................... 7 GLSC OVERVIEW ........................................................................................................ 11 Description of the GLSC .................................................................................................................... 11 Organisation Structure ..................................................................................................................... 12 Role and Functions ........................................................................................................................... 16 Corporate Governance ..................................................................................................................... 18
NATIVE TITLE OPERATIONS ...................................................................................... 20 Overview ........................................................................................................................................... 20 Activity by Native Title Area ‐ GLSC’s Southern Region .................................................................... 21 Activity by Native Title Area ‐ GLSC’s Northern Region .................................................................... 23 Internal Reviews ............................................................................................................................... 24 Statistical Information Relating to Function Outcomes ................................................................... 25 Summary of Financial Information ................................................................................................... 26
COMMUNITY ENGAGEMENT ...................................................................................... 27 THE RANGER PROGRAM ........................................................................................... 28 MINISTERIAL AND JUDICIAL DECISIONS; REVIEWS BY OUTSIDE BODIES ....... 30 FINANCIAL STATEMENTS .......................................................................................... 31 AUDITOR’S INDEPENDENCE DECLARATION .......................................................... 63 AUDITOR’S REPORT .................................................................................................. 64 GLSC DIRECTORY ....................................................................................................... 67 GLOSSARY OF TERMS ............................................................................................... 68
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CHAIRPERSON’S REPORT 2017‐18 has been a busy, eventful year for the Board and staff of the GLSC. It has brought further success in achieving native title for our people with the determination of the Mirning claim in October 2017. Around two thirds of the determination was exclusive possession, the highest form of recognition possible under native title. We also resolved Ngadju Part B with a positive determination of native title. Both determinations were the culmination of sustained hard work by traditional owners and the GLSC. Mirning was the fourth (4th) determination of native title in our region. Close to 50% of our region is now covered by successful native title determinations. Our Strategic Research Project was also significantly advanced, and I am confident that in the next financial year the GLSC will be in the position to progress new and soundly based claims in our region. These accomplishments are all the more impressive when seen against the challenges and disappointments for the Board and staff this year. Some in our community have attempted to publicly undermine and discredit the work of the GLSC, and there was a decision by the Minister for Indigenous Affairs not to issue an invitation to the GLSC to apply for recognition as an NTRB beyond 30 June 2018. A significant factor in the decision related to concerns around the progress of our research strategy in the north of our region. I wish to address these issues in more detail. Firstly, by way of background, and as our Goldfields Aboriginal community are well aware, the GLSC has over the last four years been engaged in an extensive Strategic Research Project designed to provide an evidence base for formulating and filing sustainable native title claims over the remaining 50% of our region. The decision to embark on this strategy was taken in view of a history of many unsustainable and failed claims in the region. The GLSC has of necessity adopted an evidence‐based approach to its process for identifying and formulating sustainable native title claims in the balance of the region, to avoid a repetition of the mistakes of the past. This deliberate approach by the GLSC has meant that, during the period that the research project has been in train, there have been no new claims filed by the GLSC. Indeed, on the contrary, as a precursor to implementation of the Strategic Research Project, the GLSC sought and obtained claim group instructions in 2014 to discontinue the Kurrku and Central East claims, reflecting a measure of confidence in the GLSC’s vision for the future formulation of sustainable claims. Unfortunately, over the period of the research project we have seen several claims filed independently of the GLSC. These claims typically reflect incomplete claimant groups for the areas claimed and are not supported by the GLSC. There are family groups which have approached the GLSC over the period of the research project, regarding their rights/interests whom we have advised to be patient, with an assurance that their interests will be considered in the identification and formulation of claims. The GLSC appreciates their patience and cooperation. The wait is almost over. We expect to see two claims in the North East authorised and filed over the coming months, and these will be followed by others in the remainder of the region. We hope
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that we can negotiate a resolution accommodating existing claimants where this is supported by the evidence. The delegate of the Secretary of the Department of the Prime Minister and Cabinet has approved funding to the GLSC as a native title service provider under Section 203FE(1)(a) of the Native Title Act 1993 (Cth), to perform the functions of a native title representative body in the Goldfields region into the next financial year. All in all, 2017‐18 was an eventful year for the current Board, which was elected at the 2016 AGM for a term of three years. I have every confidence in the Board, which is a good mix of youth and experience with a diverse skill set. We look forward to seeing the fruits of our Strategic Research Project as we move to the identification and formulation of new claims in the 2018‐19 financial year and beyond. Finally, I would like to extend the Board’s appreciation and congratulations to the CEO and staff for their hard work during 2017‐18 and the progress they have made, in the face of trying circumstances that constantly sought to divert them from our primary goal.
Dennis Forrest Chairperson
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CHIEF EXECUTIVE OFFICER’S REPORT As of 1 July 2018, the GLSC was funded as a Native Title Service Provider under s.203FE(1) of the Native Title Act 1993 (Cth), by the Department of Prime Minister and Cabinet (‘PM&C’) and is no longer a recognised Native Title Representative Body. This of course does not change our function – just the statutory basis of our funding. Notably, this decision is made at the discretion of the Minister, not the organisation. The question then is – what’s the difference between a Native Title Representative Body and Native Title Service Provider? Broadly speaking: • Native Title Representative Bodies (‘NTRB’) are organisations appointed under the Native Title Act 1993 (Cth) (‘the Act’) to assist Indigenous people with all aspects of their native title claims; and are appointed by the Minister after being invited, from which funding follows recognition. • Native Title Service Providers (‘NTSP’) are funded to do the same work as NTRBs. In an area where no NTRB is appointed, an NTSP is funded by PM&C to provide the same functions as an NTRB. The funding period for NTSPs is determined by negotiation (s.203FE of the Act) rather than the recognition process. The GLSC notes that the last four years have been far and away the most productive and successful of the entire history of the organisation, with four (4) positive determinations of native title over nearly half the land area of the region, and the implementation of a major strategic research project over the balance of the region, which is expected to produce a series of sustainable native title claims within a short period of time. My report is a summary of the goals, operations, accomplishments and challenges faced by the GLSC over 2017‐18. Goals The GLSC has the expectation of filing up to six claims over the next two years, with two taking place by the end of 2018. This is based on evidence flowing from our strategic research project. The strategic research project and our claims strategy has enabled us to focus our functions under the Act on the right people for the right country and formulate new claims based on evidence, providing the basis for far more effective outcomes in the future: cf Yilka case1. Operations Ranger Program The Aboriginal people of the region have been looking after and managing their traditional country for over 60,000 years. Our rangers and their elders have unique knowledge, responsibilities and skillsets that can add great value to contemporary land and resource management.
1 Murray on behalf of the Yilka Native Title Claimants v State of Western Australia (No 6)  FCA 703.
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In accordance with local Aboriginal aspirations, this Ranger Program enables the Traditional Owners of the Goldfields and Esperance regions to offer practical environmental services and solutions to industry and government in a responsive and efficient manner, whilst providing opportunities for employment and facilitating their ongoing and deep connection with Country. The Aboriginal Ranger Program utilises local Aboriginal people with connection to country who take great pride in their work, their country and their responsibilities in regard to its sustainable management and future viability. The Aboriginal Ranger Program has successfully delivered projects in partnership and collaboratively with all tiers of Government, the mining sector, pastoral and agricultural sector and CSIRO and is always looking to establish new partnerships and is working to expand its capabilities. GCSAC The GLSC is relatively new to the post‐determination environment, and as part of our business and strategic planning it has established the Goldfields Communities Services Aboriginal Corporation (‘GCSAC’) to support Aboriginal people, businesses and explore opportunities in the Goldfields. Accomplishments The prosecution of successful native title claims over nearly half of our region, covering about
150,000 square kilometres. The first and never to be repeated strategic research project for the other half of our region:
see Map 1 below: Map 1.
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Challenges The Goldfields region is generally referred to as a region of extreme complexity, because of the impact of non‐Aboriginal settlement, and when it comes to native title and the co‐ existence thereof with other forms of land tenure. The region has been described as a migration zone between the desert and urbanised areas, resulting in intermarriage between different Aboriginal groups and families across the Goldfields, a region that intersects with the Western Desert Cultural Bloc. Coupled with the legacy of nearly 100 ill‐fated and unsustainable claims, formed for the most part to the lure of short‐term economic benefits from future acts: see Map 2 below. With this backdrop, the GLSC appropriately decided to give priority to the development of claims on the basis of the evidence flowing from our strategic research project.
The GLSC notes that there are several native title claims that have been filed independently in the local region by selective groups, which do not reflect the full complement of persons with an interest in the areas claimed. The GLSC has a duty to all persons with a native title interest in particular areas to ensure that their interests are pursued, and it is for this reason that the GLSC has adopted a rigorous approach to research in the balance of its region to ensure that it supports claims that reflect right people for country. The GLSC realises that the time taken to get it right can be frustrating for many who have waited a long time to realise their native title
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aspirations. However, the wait is almost over as we proceed to formulate claims based on authoritative research evidence from experts in their field. Dealing with the post‐Wongatha claim, the GLSC wants to get things right the first time, so that we do not end up with a no native title determination(s) (see CG (Deceased) on behalf of the Badimia People v Western Australia (No 2)  FCA 507) – so the stakes are high! In the Yilka case, which formed part of the former Wongatha claim, the State ran an abuse of process argument which, though unsuccessful there, does not mean that the abuse of process argument will not be run in future claims within the former Wongatha claim area. Therefore, future claims must be vetted through experienced experts. Conclusion Aboriginal people of the Goldfields since colonisation have shown that they are resilient and have the ability to adapt. Similarly, the GLSC is resilient and has the ability to adapt, for example, 20 years ago the GLC was on the brink of dissolution (inability to attract 50 per cent of its members needed to hold a general meeting), with speculation that it would be overtaken by the Noongar Land Council, neither of which came to fruition. Today, we may have changed from being a NTRB to a NTSP, but the thing is – we will prevail in achieving native title for the right people to their rightful lands, as we are a resilient organisation made up of resilient staff, with the ability to adapt. We look forward to the year ahead with new challenges and opportunities and the continued support of all our members and community.
Hans P Bokelund CEO
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Description of the GLSC The GLSC is an Aboriginal corporation, incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) (‘CATSI Act’). It is registered as a public benevolent institution with the ACNC and has been endorsed by the Australian Taxation Office as a Deductible Gift Recipient. For the financial year 2017‐18 the GLSC was the Native Title Representative Body (‘NTRB’) for the Goldfields region, recognised as such in May 2016 by the Minister for Indigenous Affairs Nigel Scullion, under s.203AD of the Native Title Act 1993 (Cth), for a period of two years to June 30, 2018. From 1 July 2018, the GLSC will be funded as a native title service provider under s.203FE(1) of the Native Title Act 1993 (Cth), to perform all of the functions of an NTRB in the Goldfields region. Its operations during the year were primarily funded by the Commonwealth Department of the Prime Minister and Cabinet. A Board of Directors meets regularly to provide policy direction. Day‐to‐day management of the organisation‘s activities is the responsibility of the Chief Executive Officer, who is a salaried employee. The GLSC Service Region The GLSC’s NTRB service region is shown below. In addition to the area of land for which it has responsibility the GLSC also has jurisdiction over waters within the Exclusive Economic Zone which lie adjacent to the organisation‘s south coast boundary.
Total Land Area: 304,000 sq/km Total Sea Area: 337.000 sq/km Total Area: 641,000 sq/km
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Organisation Structure Membership Membership of the GLSC is open to Aboriginal people who are traditional owners or holders of native title within the area. Board of Directors The GLSC’s board consists of up to 13 people including elected members and the CEO (who is non‐voting). All are from the Aboriginal community of the Goldfields‐Esperance region and with the exception of the CEO give their time voluntarily. The Board provides the policy direction for the GLSC’s operations, while insisting on high‐ level accountability and quality service provision. It also has a role as an advocate for Aboriginal people in the wider community, particularly in relation to government activities relating to land and with mining and development issues. The Board is elected by GLSC’s membership for three‐year terms with the Chair being elected from within the Board. The Chairperson is automatically the Chair for Board and Executive Committee meetings.
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GLSC OVERIEW Continued Members of the GLSC Board of Directors and the Board meetings they attended during the 2017‐ 2018 financial period were: NAME
Dennis Forrest Maria Meredith Tyrone Brownley Richard Ashwin Ashley Blake Brian Champion (Snr.) Alicia Hills Anita Morrison Raelene Peel Delson Stokes Lawrence Thomas Fabian Tucker Hans Bokelund (CEO)
Chairperson Deputy Chairperson Treasurer Director Director Director (resigned 5/7/2017) Director Director Director (resigned 19/7/2017) Director Director Director Director (non‐voting)
MEETINGS ELIGIBLE TO ATTEND 5 5 5 5 5 0 5 5 0 5 5 5 5
NUMBER ATTENDED 4 5 5 5 5 0 5 5 0 5 5 4 5
Audit Committee The Audit Committee is responsible for examination of the organisation‘s financial reports and any discussions with the Auditor. Executive Committee The GLSC Executive Committee comprises the office bearers of the elected Board of Directors. It meets, as required, with the Chief Executive Officer to provide guidance for day‐to‐day activities and implementation of GLSC policy. Such discussions are usually held around meetings of the Board. There were no Executive Committee meetings in 2017‐18. Members of GLSC committees are covered for insurance purposes by a community policy taken out for the organisation as a whole. No indemnity was given to any current or former officer during the year.
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The GLSC’s Board of Directors
Mr Fabian Tucker
Ms Alicia Hills
Mr Delson Stokes
Ms Maria Meredith
Mr Tyrone Brownley (Treasurer)
Mr Ashley Blake
Mr Richard Ashwin
Ms Anita Morrison
Mr Lawrence Thomas
Mr Dennis Forrest
Mr Hans Bokelund
(Chief Executive Officer)
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Administration of the GLSC and implementation of Board of Directors’ decisions are the responsibility of the Chief Executive Officer and other staff. The organisation‘s staff comprises both Indigenous and non‐Indigenous personnel and includes lawyers, anthropologists, project officers and administrative personnel. The GLSC‘s executive management team for the reporting period was:
Hans Bokelund LLB (Melb), MCommrclLaw (Melb), MBA (UniSA), GradCertDevPlan (Curtin), PRIMed, MAICD ‐ Chief Executive Officer Hans (Darumbal man from QLD) manages and coordinates all the affairs and activities of the GLSC subject to the decisions, policies and directions of the GLSC Board of Directors, the Native Title Act 1993 (Cth) and the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth). Before joining the GLSC in May 2010 Mr Bokelund was a barrister at the Victorian Bar and has over 15 years’ experience in private sector management.
Mr Mark Rumler LLB, LLM (Mining Law and Policy), MA – Principal Legal Officer The Principal Legal Officer (‘PLO’) is responsible for operations of the Legal Unit, which includes native title and other relevant legal services. The PLO also oversees native title research in conjunction with the Anthropology and research areas. Mr Rumler was appointed to the position in August 2012. He has post‐admission experience. He worked at the Northern Land Council in Darwin in relation to both native title and Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) matters and was previously the Principal Legal Officer at the Torres Strait Regional Authority.
Mr Osama Masarani B.Bus., FIPA, FFA, ASA, AAIM – Chief Financial Officer This role is responsible for all financial and fiscal management aspects of the GLSC operations. This position provides leadership and co‐ordination of budgeting and funding controls, financial and accounting policies, and financial policy advice to the CEO and Board of Directors. The Chief Financial Officer assists directly with strategic and financial management through budget management, cost analysis, forecasting and securing of funding. As Corporation Secretary he ensures compliance with various aspects of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) and other relevant statutes. Mr Masarani joined the organisation in July 2017, replacing Mr Peter Voros who retired on 31 July 2017.
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The Executive Managers meet regularly with the GLSC’s Senior Managers to discuss the GLSC’s operations. The GLSC’s Senior Managers are:‐ o
Mr Matthew Moharich – Principal Claims and Litigation Lawyer
Mr David Lanagan – Manager, Native Title Support
Mr Trevor Donaldson – Manager, Native Title Cultural Liaison
Ms Charmaine Fitzpatrick – Manager, Administration
GLSC’s organisational chart is below:
Role and Functions Legislation In accordance with rules of operation prescribed by the CATSI Act the GLSC has adopted certain objectives, which include: (a) Carrying out the functions, powers, duties, responsibilities and rights of a Representative Aboriginal/Torres Strait Islander Body for the Goldfields area; (b) Taking action toward achieving land rights and native title, protection of culture, and social justice; (c) Working with other Aboriginal people for these objectives; (d) Dealing and negotiating with government departments and other bodies to further the above mentioned aims; and
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(e) Encouraging the creation of economic independence for its members through commercial and other activities. Legislative Functions As an NTRB the GLSC has specific functions under Part 11, Division 3 of the Native Title Act 1993 (Cth). These functions are: (a) (b) (c) (d) (e) (f) (g)
Facilitation and assistance functions referred to in s.203BB; Certification functions referred to in s.203BE; Dispute resolution functions referred to in s.203BF; Notification functions referred to in s.203BG; Agreement‐making functions referred to in s.203BH; Internal review functions referred to in s.203BI; and Other functions referred to in s.203BJ, and such other functions as are conferred on Representative Bodies by the Act.
Section 203B(2) provides that the functions conferred on a Representative Body by the Native Title Act 1993 (Cth) are in addition to, and not instead of, any functions conferred on a Representative Body (whether in its capacity as a Representative Body or otherwise) by or under: (a) Any other law of the Commonwealth; or (b) A law of the State or Territory in which it operates. Section 203B(3) provides that except as mentioned in s.203BB, s.203BD and s.203BK, a Representative Body must not enter into an arrangement with another person under which the person is to perform the functions of the Representative Body. Section 203B(4) provides that a Representative Body must, from time to time, determine the priorities it will give in performing its functions. It may allocate resources in such a way as it thinks fit, so as to be able to perform its functions efficiently, but must give priority to the protection of the interests of native title holders. Section 203BA of the Native Title Act 1993 (Cth) provides that a Representative Body must use its efforts to perform its functions in a timely manner, particularly in regard to time limits set by the Act and other relevant laws. It must also perform its functions in a manner that maintains fair organisational structures and administrative processes that will promote satisfactory representation of constituents and provide effective consultation with Indigenous people living in the area. Section 203BC(3) of the Native Title Act 1993 (Cth) provides that a Representative Body must act in a way that promotes an orderly, efficient and cost‐effective process for making native title determination applications or compensation applications, and must make all reasonable efforts to minimise the number of such applications covering the same land or waters. Service Provider status As stated above, as of 1 July 2018, the GLSC will be funded as a native title service provider under s.203FE(1) of the Native Title Act 1993 (Cth), and is no longer a recognised native title representative body. This of course does not change our legislative functions – just the statutory basis of our funding.
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Corporate Governance The GLSC Board has approved an extensive range of policies and procedures designed to ensure that the operations of the corporation are conducted in line with best practice and in compliance with the GLSC’s obligations under the CATSI Act and the Native Title Act (Cth)1993. Included in this collection is a set of OH&S policies and procedures mandated by State agencies contracting work to Ranger and other land management groups, to ensure eligibility of the Ranger group to tender for such work. Both the Board and staff receive regular training in corporate governance from Mr Shane Carroll, an expert in the field, and also undertake governance training facilitated by the Office of the Registrar of Indigenous Corporations (‘ORIC’) The GLSC provides information on its website explaining the process for registering complaints, and the process for seeking internal review of decisions taken by the GLSC that affect persons who may hold native title. There was one complaint received during 2017‐18 and no requests for internal review of decisions taken by the GLSC. Human Resources At 30 June 2017 the GLSC had 34.8 full‐time equivalent (FTE) staff. At 30 June 2018 the GLSC had 29.6 FTE. During the twelve months there were 8 permanent full‐time resignations, offset by recruitment of 2.8 FTE during the reporting period, and representing a 23% turnover. This result was higher than desirable, but was caused in part by the necessity to downsize staffing during the year for budgetary reasons. GLSC staffing at 30 June 2018 comprised: GLSC Staffing at 30 June 2018 (FTE) Non‐
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Staff are employed under the terms of the Aboriginal Communities and Organisations (Western Australia) Interim Award 2011. The GLSC is covered by Workers Compensation insurance. One (1) claim for compensation was made during the year. Staff Training and Development Building of staff capacities is regarded as important to the professional operation of the organisation as a service provider. Regular training‐needs assessments and skills analyses are undertaken to ensure high standard staff performance. As resources permit, training and professional development is undertaken, including participation by staff in seminars, workshops and training courses to increase their knowledge and skills. In June 2018, four Board members and four staff members attended the National Native Title Conference in Broome WA (organised by AIATSIS). Values The GLSC has specific, stated values that guide its overall operations, including its dealings with clients and staff members. These values are:
Respect for elders, members of the Indigenous community and one another; Professionalism and accountability; Responsiveness to client needs and aspirations; Commitment to achieving the best possible outcomes for Indigenous people; Efficient, fair and transparent performance of its functions under the Native Title Act 1993 (Cth); and Providing a safe, diverse and trusting workplace.
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NATIVE TITLE OPERATIONS Overview During the reporting period the GLSC achieved two positive determinations of native title, Mirning and Ngadju Part B. The GLSC has now successfully achieved four positive determinations of native title, covering close to 50% of the land area in its region. All four existing determinations have been achieved since 2014 by the current and immediately preceding Boards. The region previously had no positive determinations of native title. The GLSC also continued to progress its Strategic Research Project designed to provide the evidence and build the necessary group consensus needed to formulate sustainable claims in the balance of its region. Significant progress has been made and claims are expected next financial year. A summary of determinations in the GLSC’s region is below.
Total Area Covered (km2)
Area Within GLSC Region (km2)
Ngadju Part B (WAD6020/1998)
WA Mirning People (WAD6001/2001)
Name (Federal Court file no)
Date Determine d
The Esperance Nyungars (WAD6097/1998)
Tjiwarl #2 (WAD302/2015)
Land Area of Goldfields Region
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Activity by Native Title Area - GLSC’s Southern Region Claims Determined in 2017‐18 Mirning FCA WAD 6001/2001 Area: 32,712 sq kms Date filed: February 2001 – registered During 2017‐18 the GLSC took steps, including holding a number of meetings with claimants, that resulted in the determination of the Mirning Part A area. Around two thirds of that area was exclusive possession, which is the highest form of recognition possible in native title. A Mirning native title claim group meeting was held on 8 August 2017 at Coolgardie. The claim group meeting was highly successful. At this meeting, the Mirning people authorised to resolve the Mirning Native Title Claim by way of a consent determination with the State of Western Australia. The claim group also approved the terms of a draft Indigenous Land Use Agreement governing the exercise of native title rights and interests on the land and waters covered by Pastoral Leases located on Mirning country at Arubiddy, Mundrabilla, Kybo and Madura. On Tuesday October 24 2017 at Mundrabilla, Robertson J ordered there be a determination of WAD6001 of 2001, thereby resolving the Mirning Native Title Claim some 17 years after it was first commenced in the Federal Court of Australia. Since then, the GLSC has assisted the Mirning people by negotiating with the State in relation to eight town lots in Eucla and a quarry near Eucla which were excluded from the October 2017 determination of native title. This claim is otherwise known as ‘Mirning Part B’. A Mirning Native Title Group meeting was held on 18 April 2018 at Coolgardie to discuss the Mirning Part B Native Title Claim. Negotiations with the State remain ongoing and positive with an outlook to resolve the matter imminently. The resolution of this process will finalise the Mirning Native Title Claim. The GLSC is actively assisting the Mirning people in the establishment of its prescribed body corporate (PBC) pursuant to orders of the Federal Court directing claimants to establish and nominate such a body. Ngadju Part B (Remaining Area)
FCA: WAD 6020/1998
Area: 3,945 sq kms Ngadju Part B covers an area that was originally part of a larger claim. This claim was divided into two parts by order of the Court on 9 December 2011, namely Ngadju and Ngadju Part B (Remaining Area), as Ngadju Part B was subject to an overlap. The Ngadju claim was separately progressed to a litigated determination of native title in 2014. In that same year the overlapping claim to Ngadju Part B was dismissed by motion of the Federal Court. Ngadju Part B was resolved by Consent Determination. Native title was found to exist over the entire area. The determination was handed down on 17 July 2017.
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Determined areas and Prescribed Bodies Corporate (PBCs) Esperance Tjaltjraak Native Title Aboriginal Corporation RNTBC (ETNTAC) ETNTAC was the first PBC in the GLSC’s region. On 21 April 2015 the Federal Court made the order determining the ETNTAC as the PBC holding native title as agent under s 57 of the NTA for the Esperance Nyungar people and it opened its office in Esperance on 18 May 2016. Provisions in a State ILUA made at the time of the Consent Determination offered benefits over five years for the development of the PBC, related entities and a strategic plan. ETNTAC has the benefit of an experienced Board with prominent local business and cultural identities who facilitate its operations. It acquired a new CEO early in the financial year who has several projects in place or in development that, over time, will support capacity within the PBC, including a ranger project, progress toward IPA status; and an Economic Opportunity Plan (close to completion). ETNTAC operates independently from the GLSC. The GLSC has provided assistance during the financial year with the commissioning of the Economic Opportunity Plan and facilitated ETNTAC access to relatively limited PBC Support funds available under the native title program for in 2017‐18. The GLSC continues to work on cataloguing and assessing documents for return to ETNTAC as resources permit, in a manner consistent with any policy adopted by the GLSC in relation to such matters. Ngadju Native Title Aboriginal Corporation RNTBC (NNTAC) The NNTAC was r egistered with ORIC on 7 October 2015 and the directors had their first meeting on 14 October 2015. On 12 November 2015 the Federal Court made the order determining the NNTAC as the PBC holding native title as agent under s 57 of the NTA for the Ngadju people. The GLSC supported the development of the NNTAC and engaged a consultant to assist the PBC in the process, including with development of a strategic plan for the management of native title and associated matters into the future. The GLSC provided assistance to NNTAC with legal, administrative, governance, corporate secretary and financial services from its establishment until June 2017. In June 2017 NNTAC engaged a Chief Executive Officer. Until September 2017 the GLSC assisted NNTAC with Future Acts. NNTAC now operates independently of the GLSC. Following determination of the Ngadju Part B matter on 17 July 2017, the Federal Court ordered on 23 October 2017 that the native title determined in both the Ngadju Determination and Ngadju Part B Determination is to be held in trust for the common law holders by NNTAC. Mirning PBC The Mirning claim was determined by the Federal Court on 24 October 2017. The GLSC is actively assisting the Mirning people in the establishment of its prescribed body corporate (PBC).
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Activity by Native Title Area - GLSC’s Northern Region Strategic Research Project The GLSC has contracted highly experienced and qualified consultant anthropologists to conduct native title research over the entire northern area of the Goldfields Native Title Representative Body (‘NTRB’) region. Geographically the Northern Goldfields Research Area (‘NGRA’) covers the area within the GLSC NTRB region which extends north of the Ngadju and Esperance Nyungar determinations. This is a comprehensive anthropological research project addressing the historical matters and all materials pertaining to the region, including the outcomes of the Wongatha decision, for the formulation of native title claims capable of being determined. As part of the strategic planning process the GLSC initially divided the NGRA into sub‐regions for research purposes only. The map below sets out the GLSC’s expectations for the likely initial claim areas arising from the Strategic Research Project (identified as North East Claims 1,2 and 3 and North West Claim 1 on the map). Claims in Development (GLSC) Dr Kevin Murphy completed his preliminary research of the Northern Goldfields research area in 2016‐17, and has commenced documentation of an initial identified report area and claim group, with the development and filing of a native title determination application expected by the end of the 2018 calendar year (Claim North East 1 on the map below). Dr John Morton is also well advanced in his research, with documentation of an identified report area and claim group and filing of a claim expected by the end of the calendar year (Claim North East 2 on the map below).
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Current Claims in Region As of 30 June 2018 there are 6 active claims that are partially or wholly in the GLSC region. Four of these were lodged in 2017‐18. These are summarised in the table below.
Name (Federal Court file no)
Total Area (km2)
Goldfields Area (km2)
Darlot # (WAD142/2018)
Marlinyu Ghoorlie # (WAD647/2017)
Maduwongga # (WAD186/2017)
# Subject to substantial overlaps
Internal Reviews There were no Internal Reviews undertaken in the reporting period.
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Statistical Information Relating to Function Outcomes Facilitation and Assistance The Claims Experience Number of active claims at 1 July 2017 Plus: filed this year by GLSC Plus: filed this year by others Less: Claims determined Less: Claims dismissed Less: Claims withdrawn Less: Claims amalgamated / altered Number of active claims at 30 June 2018 Claims in development (by GLSC) Non‐claimant Applications Compensation claims The Agreements Experience ILUAs concluded ILUAs in development Complaints and Disputes Complaints received Complaints resolved Complaints pending Requests for Review of decisions not to assist received (203FB) Requests for Review of decisions not to assist received (203FB) Requests for Review of decisions not to assist received (203FB) Details of Future Act Activity Future Act Notices (s29, s24)* Heritage Agreements negotiated (relating to FA notices) NNTT Future Act conferences (Exploration & Prospecting Licenses) Objections Lodge Objections Finalised (agreement/withdrawn) NNTT Mediation Conferences – Mining Leases / Exploration Licenses Mining Agreements Negotiated or awaiting execution Mining Negotiation Meetings
4 (2 represented by GLSC) ‐ 4 2 (both represented by GLSC) 0 0 0 6 (none represented by GLSC) 4 0 0 0 5 1 1 0 0 0 0 45 (42 Ngadju, 3 Mirning) 4 23 30 (27 Ngadju, 3 Mirning) 6 3 0 0
*Figures are only for Ngadju and Mirning ‐ 42 Ngadju notices received between 1 July – 4 September 2017 (the date all parties were notified that NNTAC will be managing future acts). 3 notices received for Mirning
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Summary of Financial Information
NTRB Functions (Funds utilised under Native Title Program Funding Agreement)
Variation (Column 3
minus Column 2) $
0 2,640 2,227 428 164 5,459
36 3,269 2,183 0 0 5,488
36 2,730 2,148 537 0 5,451
0 -539 -35 537 0 -37
5,138 0 0 274 41
4,792 36 0 592 60
4,792 36 0 592 23
6 0 0 5,459
8 0 0 5,488
8 0 0 5,451
0 0 0 0 -37 0 0 0 0 -37
Expenditure -Capital -Activities -Corporate -Committed Expenditure c/fwd -Uncommitted Approved c/fwd Total
Income PM&C Funding: Operating Funding Capital Capital b/fwd Operating b/fwd Activity Generated Income Other Income: Interest Asset Sales Bond Refund - Perth Office Total
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COMMUNITY ENGAGEMENT The Native Title Liaison Department is headed by Trevor Donaldson Senior, Native Title Cultural Liaison Manager and Traditional Owner. The Department is vital to the GLSC’s operations, being centrally involved in engagement and relationship building with the Indigenous community and other stakeholders, as well as providing logistical support necessary to the operations of the GLSC. The team also performs an important role internally, providing advice and assistance on cultural matters to GLSC’s staff. The Department’s staff have invaluable skills and knowledge such as the ability to speak local languages, and broad connections with the local community such as memberships on various boards including: the City of Kalgoorlie‐Boulder Support Aboriginal Economic Development board; the Kalgoorlie‐Boulder Community High School; the WA Government Regional Services Reform Unit Heads of Agencies, and the WA Government Goldfields District Leadership Group. Much of the Department’s work includes daily interactions with Traditional Owners, claimants and those who may hold native title on a range of issues and concerns. Other specific activities in 2017‐18 included: Native Title:
Assisting with consultations for and the planning and holding of the hearing and successful determination of the Mirning native title claim; Providing ongoing support and assistance to Mirning with their PBC, and; Providing ongoing assistance to the Expert Anthropologists engaged by the GLSC with their research in the Central, Eastern and Northern areas of our region.
Providing support and consultation with heritage surveys; convening a heritage forum in February 2017 to meet with Traditional Owners and discuss with them strategies to manage their heritage surveys on their country, and; Attending Aboriginal Heritage Act Review workshops on 15 and 17 May 2018 respectively in Kalgoorlie and Leonora with Traditional Owner’s.
Delivering Cultural Awareness training to the GLSC staff; Representing the GLSC at high level meetings including the WA Government Regional Services Reform Unit Heads of Agencies (which comprises representatives from Local, State, and Federal funded service providers in Kalgoorlie‐Boulder and was established to address some of the current issues in the Goldfields region), and the WA Government Goldfields District Leadership Group; Presenting on Culture Heritage and Native Title in Perth for WA Local Government, and; Representing the GLSC and native title constituents at meetings on issues relating to Youth, a Youth Centre, and Suicide Prevention, while promoting the development of Reconciliation Action Plans.
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THE RANGER PROGRAM The Aboriginal people of the Goldfields region have been looking after and managing their traditional country for over 60,000 years. The GLSC has developed a Goldfields Ranger Program over the last ten years, drawing on this accumulated wealth of knowledge and experience and applying it in a context that provides an opportunity for employment on country for the local Aboriginal community. Over the last five years, the GLSC Ranger program has developed from occasional contract work for a small group of rangers working on country, with a limited number of Goldfields based partners, to one that employs eight people on a permanent part‐time basis or casual basis. Since December 2016 the Aboriginal Ranger Program has employed eight (8) female Rangers and twenty (20) male Rangers on either permanent part‐time, full time or casual basis. Of these, twelve (12) are under the age of 25. An aim of the program is to provide transferable skills to employees and to act as a stepping stone to broader employment. Over the course of the program, seven (7) staff have left to take up full time employment elsewhere including Forest Products Commission, Northern Star Resources, Department for Child Protection (youth services) and Central Regional TAFE. During 2016‐18 the GLSC took a number of major steps forward in the development of the Aboriginal Ranger Program:
The Commonwealth Government provided funding support for the GLSC Aboriginal Ranger Program from December 2016 to June 2018, under the Jobs Land and Economy program of the Government’s Indigenous Advancement Strategy. The Goldfields Esperance Development Commission awarded the GLSC a grant through the Royalties for Regions program to undertake work on the former Credo pastoral lease. The Forest Products Commission awarded a sandalwood contract for harvesting timber, seed sowing and seed collection activities. During 2017‐2018 the GLSC Aboriginal Ranger Program attracted over $170,000 in fee for service work.
From July 2018 further funding commitments have extended the life of the Aboriginal Ranger program including;
State government funding through the Department of Biodiversity Conservation and Attractions (DBCA) for July 2018 through to June 2020; and A Commonwealth government commitment to fund the GLSC Aboriginal Ranger Program from July 2018 to June 2021.
As part of the program, the Rangers undertake formal nationally accredited, and informal training opportunities in Conservation and Land Management. To date training has included chemical handling, weed control, front end loader, machine operation, and soil erosion management. The GLSC looks forward to further developing and expanding its Ranger Program, and
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invites all sectors and parties with interests and responsibilities in the area of land management to consider how they might utilise the services of the GLSC Rangers in their day‐to‐day activities. An expanding role for the GLSC Rangers in fee for service activities will mean increasing employment opportunities for Aboriginal people in the Goldfields.
The Female Ranger Team Capability Statement Our Rangers and their Elders have unique knowledge, responsibilities and skillsets that can add great value to contemporary Land, Resource and Environmental Management. In accordance with their own aspirations, the Ranger Program enables the Traditional Owners of the Goldfields region to offer practical Environmental and Cultural services and solutions to industry and government, in a responsive, professional and efficient manner, whilst providing opportunities for employment and facilitating their ongoing and deep connection with Country. The Aboriginal Ranger Program employs local Aboriginal people with connection to Country who take great pride in their work, their country and their responsibilities in regards to its sustainable management and future viability. GLSC Ranger Services include:
Fencing and Boundary riders;
Cultural and environmental services;
Biodiversity monitoring and research;
Traditional knowledge transfer;
Environmental surveys and inspections;
Incident response – Cultural knowledge
Feral animal and weed control;
Wild Dog Management;
Cultural awareness experiences;
Seed collection and plant propagation;
Site remediation and rehabilitation;
Dedicated female Ranger Team;
School and education programs;
Fee‐for service contracts;
Water sampling of bores, dams and
Campground and visitor services management.
Where there are existing gaps in technical areas, the Aboriginal Ranger Program will involve targeted partnerships with industry leaders. For more information, please contact Anthony Sherlock, Project Manager at email@example.com M: 0421 541 426 T: (08) 9091 1661 www.rangers.glsc.com.au
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MINISTERIAL AND JUDICIAL DECISIONS; REVIEWS BY OUTSIDE BODIES The GLSC was one of 5 NTRB and NTSPs reviewed in 2017‐18 by Nous, consultants engaged by the Department of the Prime Minister and Cabinet. These reviews are a cyclical event designed to cover all native title service providers over a period of 3 to 4 years. The object of the reviews is to assess performance and make recommendations for improvement. On 10 July 2018 The Chairperson received a letter dated 5 July 2018 from Minister Scullion advising that he had decided not to issue an invitation to the GLSC to apply for recognition as a Native Title Representative Body for a period beyond 30 June 2018. The GLSC stands by its strategy and performance but understands there is always room for improvement in striving for excellence and in the next financial year will be working with PM&C regarding any concerns relating to service delivery.
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Goldfields Land & Sea Council Aboriginal Corporation (ABN: 54 489 243 524) (ICN: 364)
ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2018
Audited Financial Statements
Issued 20 September 2018
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION
ANNUAL FINANCIAL REPORT for the year ended 30th June 2018
Table of Contents
Directors Report Statement by Directors and Management Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Statement of Cash Flow Schedule of Commitments
33 36 37 38 39 40 41
Notes to and forming part of the Accounts: Note 1 Summary of Significant Accounting Policies Note 2 Events after Balance Sheet date Note 3 Income Note 4 Expenses Note 5 Financial Assets Note 6 Non-financial Assets Note 7 Payables Note 8 Provisions Note 9 Cash-flow Reconciliation Note 10 Remuneration of Key Management Personnel Note 11 Related-party Disclosures Note 12 Remuneration of Auditors Note 13 Average Staffing Levels Note 14 Financial Instruments
42 49 50 51 52 53 54 55 56 57 58 59 60 61
Auditor's Independence Declaration Auditor's Report
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION DIRECTORS' REPORT for the year ended 30th June 2018 DIRECTORS' REPORT Your Directors present this report on the Corporation for the year ending 30 June 2018. Directors The names of each person who has been a Director during the year to the date of this report are listed below.
Chairperson Deputy Chairperson Treasurer Director Director Director Director Director Director Director Director Director (non-voting)
Dennis Forrest Maria Meredith Tyrone Brownley Richard Ashwin Ashley Blake Brian Champion (Snr.) Alicia Hills Anita Morrison Raelene Peel Lawrence Thomas Fabian Tucker Hans Bokelund (CEO)
The Directors have been in office since the beginning of the financial year except Brian Champion (Snr.) and Raelene Peel who resigned during the year, unless otherwise stated. Their profiles are provided in the Annual Report. Corporation Secretary
Mr Osama Masarani is current Corporation's Secretary who started in July 2017. Mr Masarani is also employed as the Chief Financial Officer of the Corporation. Review of Operations This is the Corporation’s 30th year of operations and it has continued to perform its responsibilities under the Native Title Act 1993 (NTA), as well as providing a range of related services to Indigenous communities in the Goldfields and Esperance region. The details of these services and the operating results are shown below and are further expanded upon in the full Annual Report.
Operating Results The total comprehensive income of the Corporation for the year was the loss of $23,195. (2017 Profit of $105,391).
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Principal Activities The Corporation provides the services of a Native Title Representative Body, and therefore the Corporation has specific functions under Part 11, Division 3 of the Native Title Act 1993. These functions are: (i) (ii) (iii) (iv) (v) (vi)
Facilitation & Assistance Functions referred to in section 203BB; Certification Functions referred to in section 203BE; Dispute Resolution Functions referred to in section 203BF; Notification Functions referred to in section 203BG; Agreement-making Functions referred to in section 203BH; Internal Review Functions referred to in section 203BI, and
(vii) Other functions referred to in section 203BJ, and such other functions as are conferred on Representative Bodies by the Act. The Australian Taxation Office (ATO) has endorsed the Corporation as a Public Benevolent Institution allowing it to conduct a range of charitable activities. The Corporation is also endorsed as a Deductible Gift Recipient. Donations of $2 or more are tax deductible. No change in its tax status as a result of activities undertaken during the year is likely. Significant Changes in State of Affairs No significant changes in the Corporation’s state of affairs occurred during the year. After Balance Date Events No matters have arisen since the end of the year that will or may significantly affect: (i) the Corporation’s operations in future financial years or, (ii) the results of those operations in future financial years or, (iii) the Corporation’s state of affairs in future financial years. Likely Developments There are no significant changes expected in the nature of the operations of the Corporation. Environmental Performance The Corporation is not subject to any particular and significant environmental regulation under a Commonwealth, State or Territory law. Distributions to Members during the year No dividends or distributions were recommended, declared or paid to Members during the year. The Corporation is a non-profit corporation and is incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006.
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Meetings of Directors During the financial year, five Board Meetings of Directors and no Executive Committee Meetings were held. Attendances by each Director during the year were as follows: Board Meetings Name
Meetings Eligible to Attend
Tyrone Brownley Richard Ashwin Ashley Blake Brian Champion (Snr.) Alicia Hills Anita Morrison Raelene Peel Delson Stokes Lawrence Thomas Fabian Tucker Hans Bokelund (CEO)
Treasurer Director Director Director Director Director Director Director Director Director Director
5 5 5 0 5 5 0 5 5 5 5
5 5 5 0 5 5 0 5 5 4 5
Indemnifying Officers or Auditor No indemnities have been given during or since the end of the financial year for any person who is or has been an officer or auditor of the Corporation. The Corporation holds an association’s liability insurance policy, which includes both Directors and officers and professional indemnity cover.
Proceedings on Behalf of the Corporation No person has applied for leave of Court to bring proceedings on behalf of the Corporation or to intervene in any proceedings to which the Corporation is a party, for the purpose of taking responsibility on behalf of the Corporation for all or any part of those proceedings. The Corporation was not a party to any such proceedings during the year. Auditor’s Independence Declaration The Corporation’s auditor is Mr. Simon James Edward Foley CPA BBus (ASIC Reg. 273581). Mr. Foley’s independence declaration for the year ended 30 June 2018 has been received and can be found within the financial statements. Signed in accordance with a resolution of the Board of Directors:
Dennis Forrest Chairperson 20-September-2018
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION DECLARATION BY THE DIRECTORS AND MANAGEMENT for the year ended 30th June 2018
In the opinion of the Directors of the Goldfields Land & Sea Council Aboriginal Corporation ("the Corporation"):
This financial report presents a true and fair view of the financial position of the Corporation as at 30 June 2018 and its performance for the year ended on that date, in accordance with Australian Accounting Standards, Australian Accounting Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board.
At the date of this statement, there are reasonable grounds to believe that the Corporation will be able to pay its debts as and when they fall due.
This statement is made in accordance with a resolution of the Board of Directors and is signed for and on behalf of the Corporation by:
Chairperson 20 September 2018
Chief Executive Officer 20 September 2018
Chief Financial Officer 20 September 2018
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF COMPREHENSIVE INCOME for the year ended 30 June 2018 2018 $
5,425,018 738,915 16,882 6,180,815
5,130,042 925,689 18,031 6,073,762
4A 4B 4C
3,307,679 2,765,689 123,142 7,500
3,127,131 2,699,120 142,120 -
Other Comprehensive Income
Total Comprehensive Income
Notes INCOME Revenue Revenue from government grants Sale of goods and rendering of services Interest on deposits Total revenue Gains (losses) Sale of assets Total gains Total Income EXPENSES Employee benefits Suppliers Depreciation and amortisation Doubtful Debts Total Expenses Surplus (Deficit) before income tax Income tax Net Income
The above statement should be read in conjunction with the accompanying notes.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF FINANCIAL POSITION for the year ended 30 June 2018 2018 $
5A 5B 5C
2,850,528 71,931 282,902 3,205,361
3,999,795 370,492 194,961 4,565,248
6A 6B 6C
659,517 193,811 853,328
666,936 189,626 856,563
143,677 2,396,503 2,540,180
147,840 3,722,490 3,870,330
325,450 325,450 2,865,630
335,226 335,226 4,205,556
EQUITY Retained surplus
Total Members Funds
Notes ASSETS Financial Assets Cash and cash equivalents Trade and other receivables Other current assets Total financial assets Non-Financial Assets Land and buildings Infrastructure, plant and equipment Intangibles Total non-financial assets Total Assets LIABILITIES Payables Suppliers Other payables Total payables Provisions Employee provisions Total provisions Total Liabilities
The above statement should be read in conjunction with the accompanying notes.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF CHANGES IN EQUITY for the year ended 30 June 2018 Reserves Asset General Revaluatio Reserve n
Other Comprehensive Income
Movement in asset revaluation reserve
Opening balance Balance carried forward from previous period Net Income
Total Comprehensive Income for the Period
Closing balance at 30 June
The above statement should be read in conjunction with the accompanying notes.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF CASH FLOW for the year ended 30 June 2018
Notes OPERATING ACTIVITIES Cash received Government grants, goods and services Interest Total cash received Cash used Employees Suppliers Total cash used Net cash from or (used by) Operating Activities
INVESTING ACTIVITIES Cash received Proceeds from sales of property, plant and equipment Total cash received Cash used Purchase of property, plant and equipment Total cash used Net cash from or (used by) investing activities
5,777,741 16,882 5,794,623
6,166,791 18,031 6,184,822
(3,297,903) (3,526,079) (6,823,982) (1,029,359)
(3,124,416) (2,399,352) (5,523,768) 661,054
(119,908) (119,908) (119,908)
(112,997) (112,997) (112,997)
FINANCING ACTIVITIES Cash used Borrowing costs Total cash used Net cash from or (used by) financing activities Net increase or (decrease) in cash held Cash at the beginning of the reporting period Cash at the end of the reporting period
The above statement should be read in conjunction with the accompanying notes.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION SCHEDULE OF COMMITMENTS for the year ended 30 June 2018 2018 $
Other commitments Operating leases 2 Project commitments Total other commitments
Net commitments by type
BY MATURITY Operating lease commitments One year or less From one to five years Over five years Total operating lease commitments
528,722 569,454 1,098,176
531,866 912,341 1,444,207
BY TYPE Capital commitments Infrastructure, plant and equipment1 Total capital commitments
Other Commitments One year or less From one to five years Over five years Total other commitments Net Commitments by Maturity 1 Capital Commitments There were no capital commitments as at balance sheet date. 2 Operating leases included are effectively non-cancellable and comprise: Nature of Lease Leases for office accommodation
General Description of Leasing Arrangement Lease payments are subject to annual increase in accordance with upward movements in the Consumer Price Index or Fix percentage increase. Perth - the office accommodation lease is current which commenced from 1 August 2015 for a 5-year period.
Kalgoorlie - the office accommodation lease is current and due to terminate on 31 August 2019. The GLSC has extended lease agreement for 3 years. The above schedule should be read in conjunction with the accompanying notes.
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NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018
Note 1: Summary of Significant Accounting Policies
1.1 Basis of Preparation of the Financial Report and the Reporting Entity
The Financial Report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards, including Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board and the Corporations (Aboriginal and Torres Strait Islander) Act 2006.
These accounts are prepared for the Corporation as a single entity. These financial statements are issued by the Corporation's Directors on 20 September 2018. The Directors have the authority to amend these reports after that date. The Financial Report has been prepared on an accrual basis and is in accordance with historical cost convention, except for certain assets at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position.
The Financial Report is presented in Australian dollars and values are rounded to the nearest dollar, unless otherwise specified. The Corporation is incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 , and domiciled in Australia. The registered and business address of the Corporation is:
Goldfields Land and Sea Council Aboriginal Corporation 14 Throssell Street Kalgoorlie WA 6430
The following is a summary of the material accounting policies adopted by the Corporation in the preparation of the Financial Report. The accounting policies have been consistently applied, unless otherwise stated. 1.2 Significant Accounting Judgements and Estimates In the process of applying the accounting policies listed in this note, the Corporation has made the following judgements that have the most significant impact on the amounts recorded in the financial statements: ꞏ The fair value of land and buildings has been taken to be the market value of similar properties as determined by an independent valuer. ꞏ Doubtful debts were estimated by determining a probability of payment for each debtor. ꞏ An estimate was made of the percentage completion of contracts for the purpose of reporting commitments. . Allocations of employee costs to grant-funded projects and activities was on the basis of estimated percentage of time worked on the given project or activity. No accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next accounting period.
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1.3 Statement of Compliance Australian Accounting Standards require a statement of compliance with International Financial Reporting Standards (IFRSs) to be made where the financial report complies with these standards. Some Australian equivalents to IFRSs and other Australian Accounting Standards contain requirements specific to not-for-profit entities that are inconsistent with IFRS requirements. The Corporation is a notfor-profit entity and has applied these requirements, so while this financial report complies with Australian Accounting Standards, including Australian Equivalents to International Financial Reporting Standards (AEIFRSs), it cannot make this statement.
Changes in accounting policies While there have been changes made to the Australian Accounting Standards during the year, none of the changes would significantly impact the Corporation's financial statements
1.4 Revenue Resources Received Free of Charge
Resources received free of charge are recognised as gains when and only when a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains, depending on their nature.
Other Types of Revenue Revenue from the sale of goods is recognised when: ꞏ The risks and rewards of ownership have been transferred to the buyer;
ꞏ The seller retains no managerial involvement nor effective control over the goods; ꞏ The revenue and transaction costs incurred can be reliably measured; and ꞏ It is probable that the economic benefits associated with the transaction will flow to the Corporation. Revenue from rendering of services is recognised by reference to the stage of completion of contracts at the reporting date. The revenue is recognised when: ꞏ The amount of revenue, stage of completion and transaction costs incurred can be reliably measured; and ꞏ The probable economic benefits associated with the transaction will flow to the Corporation. The stage of completion of contracts at the reporting date is determined by reference to the proportion that costs incurred to date bear to the estimated total costs of the transaction. Receivables for goods and services that have 30-day terms are recognised at the nominal amounts due, less any provision for bad and doubtful debts. Collectability of debts is reviewed at balance date. Provisions are made when collectability of the debt is no longer probable. Interest revenue is recognised as and when it is received.
Revenues from Government Amounts for the year (adjusted for any formal additions and reductions) are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned.
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1.5 Gains Other Resources Received Free of Charge Resources received free of charge are recorded as either revenue or gains depending on their nature ie. whether they have been generated in the course of the ordinary activities of the Corporation.
Sale of Assets Gains from disposal of non-current assets are recognised when control of the asset has passed to the buyer. 1.6 Employee Benefits Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled. Liabilities for ‘short-term employee benefits’ (as defined in AASB 119) and termination benefits due within twelve months of balance date are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability.
All other employee benefit liabilities are measured at the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date.
Leave The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the Corporation is estimated to be less than the annual entitlement for sick leave.
The leave liabilities are calculated on the basis of employees’ remuneration, including the Corporation's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave as at 30 June was based on estimates of the probability of the Corporation's employees qualifying for long service leave under the relevant terms of their employment. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation. Leave is not funded by the funding body until the year in which it is taken. The leave liability represented in the financial reports will be paid from future grants funds rather than current reserves.
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Superannuation Staff of the Corporation are members of superannuation funds of their own choosing. The Corporation makes employer contributions to various Employee Superannuation Schemes at a rate of nine and a half (9.5) per cent of the applicable base amount. The liability for superannuation recognised as at 30 June each year represents outstanding contributions for the last three (3) months of the year unless paid by 30 June. Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount.
1.7 Leases A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased non current assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits.
Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount.
The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets.
1.8 Borrowing Costs All borrowing costs are expensed as incurred. 1.9
Cash and Cash Equivalents
Cash means notes and coins held and any deposits held at call with a bank or financial institution and prepayments. Cash is recognised at its nominal amount.
1.10 Financial Risk Management The Corporation's activities expose it to normal commercial financial risk. As a result of the nature of the Corporation's business, dealing with the management of financial risk, the Corporation's exposure to market, credit, liquidity and cash flow and fair value interest rate risk is considered to be low.
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1.11 Investments Investments are initially measured at cost. After initial recognition, financial investments are measured at their fair values except for:
ꞏ loans and receivables, which are measured at amortised cost using the effective interest method; ꞏ held-to-maturity investments, which are measured at amortised cost using the effective interest method. 1.12 Derecognition of Financial Assets and Liabilities Financial assets are derecognised when the contractual rights to the cash flows from the financial assets expire or the asset is transferred to another entity. In the case of a transfer to another entity, it is necessary that the risks and rewards of ownership are also transferred. Financial liabilities are derecognised when the obligation under the contract is discharged, cancelled or expires. 1.13 Impairment of Financial Assets
Financial assets are assessed for impairment at each balance date. Financial Assets held at Amortised Cost If there is objective evidence that an impairment loss has been incurred for loans and receivables or held to maturity investments held at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate. The carrying amount is reduced by way of an allowance account. The loss is recognised in the Statement of Comprehensive Income.
Financial Assets held at Cost If there is objective evidence that an impairment loss has been incurred on an unquoted equity instrument that is not carried at fair value because it cannot be reliably measured, or a derivative asset that is linked to and must be settled by delivery of such an unquoted equity instrument, the amount of the impairment loss is the difference between the carrying amount of the asset and the present value of the estimated future cash flows discounted at the current market rate for similar assets.
1.14 Interest-bearing Loans and Borrowings
Interest is expensed as it accrues. 1.15 Supplier and other payables
Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).
1.16 Contingent Liabilities and Contingent Assets
Contingent Liabilities and Contingent Assets are not recognised in the Balance Sheet but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset, or represent an existing liability or asset in respect of which settlement is not probable or the amount cannot be reliably measured. Contingent assets are reported when settlement is probable, while contingent liabilities are recognised when settlement is greater than remote.
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1.17 Acquisition of Assets
Assets are recorded at cost on acquisition, except as stated below. The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs, where appropriate.
1.18 Property, Plant and Equipment
Asset Recognition Threshold Purchases of property, plant and equipment are recognised initially at cost in the Balance Sheet, except for purchases costing less than $1,000, which are expensed in the year of acquisition (other than where they form part of a group of similar items that are significant in total).
Revaluations Fair values for each class of asset are determined as shown below: Assets Class Land Building excluding leasehold improvements Plant & Equipments Motor Vehicle
Fair Value At Cost Written Down Value Written Down Value Written Down Value
Following initial recognition at cost, property plant and equipment are carried at fair value, less accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets’ fair values as at the reporting date. The regularity of independent valuations depends upon the volatility of movements in market values for the relevant assets. Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity under the heading of asset revaluation reserve, except to the extent that it reverses a previous revaluation decrement of the same asset class that was previously recognised through surplus and deficit. Revaluation decrements for a class of assets are recognised directly through surplus and deficit, except to the extent that they reverse a previous revaluation increment for that class.
Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount. Depreciation Depreciable property plant and equipment assets are written-off to their estimated residual values over their estimated useful lives.
Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate. Depreciation rates applying to each class of depreciable asset are based on the following useful lives:
Buildings on Freehold Land Plant and Equipment
2018 40 years 2½ to 5 years
2017 40 years 2½ to 5 years
Impairment All assets were assessed for impairment at 30 June 2018. Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if the Corporation were deprived of the asset, its value in use is taken to be its depreciated replacement cost.
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The Corporation intangibles comprise internally developed software for internal use. These assets are carried at cost. Software is amortised on a straight-line basis over its anticipated useful life. The useful life of the Corporation's software is 3 years.
All software assets were assessed for indications of impairment as at 30 June 2018. 1.20 Inventories The Corporation does not hold any inventories. 1.21 Taxation The Corporation is a Public Benevolent Institution and is endorsed by the Australian Taxation Office to access the following taxation concessions: ꞏ GST Concession ꞏ FBT Exemption ꞏ Income Tax Exemption The Corporation is registered as a Deductible Gift Recipient and donations to the Corporation of $2 or more are tax deductible. There were no significant changes to the operations of the Corporation during the year and so there is no reason to believe that the exemptions will not continue to apply. Revenues, expenses and assets are recognised net of GST except: ꞏ where the amount of GST incurred is not recoverable from the Australian Taxation Office; & ꞏ for receivables and payables.
1.22 Going Concern These accounts have been prepared on a going-concern basis.
1.23 Economic Dependence The ability of the Corporation to continue as a going concern is dependent upon continued support from various Government funding bodies. At the date of this report the Directors have no reason to believe that governments will not continue to fund the native title operations of the Corporation.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018
Note 2: Events after the Balance Sheet Date There has not arisen in the interval between the end of the financial year and the date of this report any item, transaction or event of a material and unusual nature likely, in the opinion of the Corporation's Board of Directors, to affect significantly the operations of the Corporation or the state of affairs of the Association in future years.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018
Note 3: Income
Revenue Note 3A: Revenue from Government Income: Grants for outputs Grants for assets Total revenue from Government Note 3B: Sale of goods and rendering of services Rendering of services - external entities Total rendering of services Total sale of goods and rendering of services
738,915 738,915 738,915
925,689 925,689 925,689
Gains Note 3C: Sale of assets Infrastructure, plant and equipment Proceeds from sale Carrying value of assets sold Write back of revaluation reserve Net gain from sale of assets
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018
Note 4: Expenses 2018
Note 4A: Employee benefits Wages and salaries Superannuation Leave and other entitlements Total employee benefits
2,954,743 274,910 78,026 3,307,679
2,917,225 261,453 (51,547) 3,127,131
Note 4B: Suppliers Rendering of services and supply of goods– external entities Operating lease, rentals Workers compensation premiums Future Act Payment Holding Total supplier expenses
2,170,887 572,464 22,338 2,765,689
2,157,713 526,934 14,473 2,699,120
128,832 13,288 142,120
Note 4C: Depreciation and amortisation Depreciation: Infrastructure, plant and equipment Buildings Total depreciation Amortisation: Intangibles: Computer software Total amortisation Total depreciation and amortisation
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Note 5: Financial Assets 2018
2,849,728 800 2,850,528
3,998,995 800 3,999,795
Note 5B: Trade and other receivables Goods and services
Other: Future Acts Funds held in trust Provision for Doubtful Debts Total trade and other receivables
3,227 (7,500) 71,931
9,189 16,946 370,492
Note 5A: Cash and cash equivalents Cash on deposit Cash on hand Total cash and cash equivalents
Trade receivables are aged as follows: Not overdue Overdue by: 30 to 60 days 61 to 90 days More than 90 days Total Trade receivables Receivables are represented by: Current Non-current Total trade and other receivables (net) Note 5C: Other current assets Term Deposit / Bonds paid Other current assets
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Note 6: Non-Financial Assets 2018
478,310 (74,238) 659,517
472,356 (60,865) 666,936
Note 6A: Land and buildings (disclose each class) Freehold land at gross carrying value (at fair value) Buildings on freehold land: – fair value – accumulated depreciation Total buildings on freehold land
No revaluation increment for land or for buildings on freehold land were credited to the asset revaluation reserve by asset class and included in the equity section of the balance sheet; no decrements were expensed. No indicators of impairment were found for land and buildings.
Note 6B: Infrastructure, plant and equipment Infrastructure, plant and equipment: - gross carrying value (at fair value) - accumulated depreciation Total infrastructure, plant and equipment
1,239,523 (1,045,712) 193,811
1,150,470 (960,844) 189,626
Plant and equipment under finance leases are subject to revaluation. The carrying amount is included in the valuation figures above. No indicators of impairment were found for infrastructure, plant and equipment. Note 6C: Intangibles Computer software at cost: Internally developed – in use Accumulated amortisation Total intangibles (non-current) No indicators of impairment were found for intangible assets.
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62,450 (62,450) -
Note 7: Payables 2018 $
Note 7A: Suppliers Trade creditors Payroll liabilities Accrued expenses Total supplier payables
101,970 41,707 143,677
49,519 12,566 85,755 147,840
Supplier payables are represented by: Current Non-current Total supplier payables
44,865 (45,263) 2,500 29,276 1,609,034 756,091 2,396,503
67,518 125,658 162,639 36,637 2,631,394 698,644 3,722,490
Settlement is usually made net 30 days. Note 7B: Other payables Current tax liabilities: PAYG payables Net GST payables Income in advance- future acts and heritage Income in advance- Others Funds held for third parties Payables Funds held for third parties in holding account Unexpended grants Total other payables All other payables are current liabilities. Reconciliation of Unexpended Grants Grant PM&C (previously FaHCSIA) - Operating PM&C (previously FaHCSIA) - Surplus C/Fwd PM&C (previously FaHCSIA) - Rangers ILC DBCA - Rangers Programme PM&C - Rangers Wild Dogs IDA Forum National Museum
536,829 17,509 181,818 18,751 1,184 756,091
428,080 163,986 38,623 58,702 9,254 698,644
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Note 8: Provisions
Note 8A: Employee provisions Leave Superannuation Salaries and wages Total employee provisions Employee provisions are represented by: Current Non-current Total employee provisions
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304,706 1,883 18,861 325,450
247,888 1,643 85,695 335,226
227,732 97,718 325,450
246,639 88,587 335,226
Note 9: Cash Flow Reconciliation 2018 $
Report cash and cash equivalents as per: Statement of Cash Flows Balance Sheet Difference
2,850,528 2,850,528 -
3,999,795 3,999,795 -
Balance Sheet items comprising above cash:
(23,195) 123,142 210,620 (9,776) (4,163) (1,325,987) (1,029,360)
105,391 142,120 (306,395) 2,715 86,282 630,941 661,054
Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement
Reconciliation of operating result to net cash from operating activities: Operating result (total comprehensive income) Depreciation /amortisation (Profit) / Loss on disposal of assets (Increase) / decrease in net receivables Increase / (decrease) in employee provisions Increase / (decrease) in supplier payables Increase / (decrease) in other liabilities Net cash from / (used by) operating activities
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Note 10: Remuneration of Key Management Personnel Committee
Short-term Benefits Salaries Travel Expenses & Allowances Post-employment Benefits Superannuation
Key management personnel comprise the Directors and the following staff: Chief Executive Officer Principal Legal Officer Chief Financial Officer
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Note 11: Related-party Disclosures
Members of the Directors may be native title claimants and thus may benefit from the Corporation's actions in pursuing native title rights. No loans were made to Directors during 2017 or 2018 financial years. There were no significant transactions with related parties during the year.
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Note 12: Remuneration of Auditor
Audit Services Remuneration to the auditors for auditing the financial statements for the reporting period Other Services Assist with compilation of annual financial report
The Association does not believe the additional services affected the auditor's independence.
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Note 13A: Average Staffing Levels
The average staffing levels for the Association during the year were:
Note 13B: Contingent Liability
A term deposit has been lodged in the amount of $177,073 for Perth Office lease security.
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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION
NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018
Note 14: Financial Instruments
Note 14A: Interest Rate Risk
Floating Interest Rate
2018 $ Financial Assets
Cash at bank
Receivables for goods and services
Other Current Assets
1 Year or Less
5A 5B 5C
> 5 Years
2018 2017 2018 2017 2018 2017 $ $ $ $ $ $
1 to 5 Years
800 2,850,528 3,999,795
Weighted Average Effective Interest Rate 2018 2017 % %
Fixed Interest Rate Maturing In
Other Current Liabilities 7B
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143,677 2,396,503 2,540,180
Note 14B: Fair Values of Financial Assets and Liabilities 2018 Notes
Financial Assets Receivables for goods and services Total Financial Assets Financial Liabilities (Recognised) Trade creditors Total Financial Liabilities (Recognised)
Total Carrying Amount $
Aggregate Fair Value $
Total Carrying Amount $
Aggregate Fair Value $
Note 14C: Credit Risk Exposures The Corporation's maximum exposures to credit risk at reporting date in relation to each class of recognised financial assets is the carrying amount of those assets as indicated in the Balance Sheet. The Corporation has no significant exposures to any concentrations of credit risk.
All figures for credit risk referred to do not take into account the value of any collateral or other security.
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AUDITOR’S INDEPENDENCE DECLARATION
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Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the corporation’s internal controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.
Conclude on the appropriateness of the Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the corporation’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the corporation to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.
We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Report on Other Legal and Regulatory Requirements In accordance with clause 10.6 of the Native Title Representative Bodies and Service Providers- General Grants Project Schedule, we declare that: 1.
The financial statements are based on proper accounts and records;
The financial statements are in agreement with those accounts and records;
The receipt, expenditure and the investment of money, and the acquisition and disposal of assets during the year have been in accordance with
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the provisions of the Native Title Act 1993 (Cth) (including the conditions of funding set out in section 203CA(1))
the project agreement
There are no other matters requiring reporting.
Corporations (Aboriginal and Torres Strait Islander) Act 2006
Section 339-30 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 requires the auditor to form an opinion on various matters. In relation to these requirements, we are of the opinion:
The financial report has been prepared in accordance with the act. The financial report and the audit has been prepared and completed in accordance with any applicable regulations made for the purposes of sections 333-10 and 333-15. (iii) There aren’t any additional applicable determinations made by the Registrar under section 336-1 or 336-5. We have been given all information, explanations and assistance necessary for the conduct of the audit. The corporation kept its records sufficient to enable the financial reports to be prepared and audited. The corporation has kept all of the other records and registers as required by this act.
SIMON FOLEY CPA
18 September 2018 PO Box 2225 Marmion WA 6020
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GLSC DIRECTORY For further information regarding the Goldfields land and Sea Council Please contact: Chief Executive Officer
Mr Hans Bokelund
Principal Legal Officer
Mr Mark Rumler
Chief Financial Officer
Mr Osama Masarani
PO Box 10006
KALGOORLIE‐BOULDER WA 6433
(08) 9091 1661
(08) 9091 1662
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GLOSSARY OF TERMS
Australian Institute of Aboriginal and Torres Strait Islander Studies
Aboriginal Lands Trust
Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)
Land for which a particular group of traditional owners are custodians
ETNTAC Esperance Tjaltjraak Native Title Aboriginal Corporation RNTBC
Geographic Information System
Goldfields Land and Sea Council
Indigenous Advancement Strategy
Indigenous Land Corporation
Indigenous Land Use Agreement
Memorandum of Understanding
Northern Goldfields Research Area
Ngadju Native Title Aboriginal Corporation RNTBC
National Native Title Tribunal
Native Title Representative Body
Native Title Service Provider
In this publication refers to Prescribed Bodies Corporate and RNTBCs
Department of the Prime Minister and Cabinet
Registered Native Title Body Corporate
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The Goldfields Land and Sea Council Annual Report 2017 - 18