QLD Annual Report 2008-09 by Dial Before You Dig

Serving our members and the infrastructure industry

Queensland Call Before You Dig Service Incorporated ANNUAL REPORT

2008-2009

Trading as Dial Before You Dig Queensland ABN 34 464 054 437

Introduction

The Queensland Call Before You Dig Service incorporated (QCBYDS) is a not-for-profit association of member companies that own or manage underground services. QCBYDS was established in 1997 to provide a free one-stop referral service in the interest of greater public safety and the reduction of damage to electrical and communication cables, water pipes, gas lines, oil pipes, industrial pipelines, drains and sewers. Over the last 10 years QCBYDS has striven to achieve its vision of being recognised, as a leader in the delivery of infrastructure information services throughout the state. We have now set ourselves a challenge by adopting a vision, which dictates that by 2011 we will â&#x20AC;&#x153;be the automatic choice for access to information about the location of infrastructureâ&#x20AC;?. The Service trades as Dial Before You Dig Queensland and provides a single phone number 1100, fax 1300 652 077 or website that excavators can access from anywhere in Australia. The specifics of the work site are recorded and members with assets in the area are notified. This one stop referral service is free and is an easy way for all excavators to obtain details about any underground pipes or cables before starting work.

Our Vision: Dial Before You Dig will be the automatic choice for access to information about the location of infrastructure.

Our Mission: To facilitate access to information from our members, that promotes safe excavation and the protection of underground services.

Our Values: Innovation, reliability, transparency, consistency, ethical dealings, integrity, respect and trust.

CCF Training & Industry Leaders Awards

(L-R Paul Newman DBYD Manager, Geoff Scott LDI Constructions & Gavin Turner CCF President)

Chairman’s Report In a year which has seen many businesses struggle to survive and unemployment numbers steadily increasing as a result of the world economic meltdown, the Dial Before You Dig Service has not been shielded from the adverse effects. That being said the Service has continued to grow stronger this year in terms of members, community recognition and financial performance. While ten new members were added to the Service this year, good discussions continue with at least five other large asset owners who have indicated their intention to list with the Service. Our membership base currently sits at eighty seven (87) members. This year’s growth was back on previous year’s results achieving 1% overall, in light of the times this was considered an acceptable result. Our Board has been through a number of changes in respect to Directors standing down and new Directors being appointed. This year our Chairman for the past four years Gary Searston stood down from the Board, both National and State. Gary had been instrumental in leading the Board to ensure the DBYD business in Queensland continues to prosper both financially and in our member’s vested interest. There were two other Directors who stood down from Energex and Brisbane City Council with new Directors being appointed from both utilities to take up their positions serving on the Board. A decision was made to relocate the DBYD office to a new location that offered the manager a car parking space that was not available when housed in with the IPWEAQ offices at the Local Government House. The twenty months that were spent being collocated with the IPWEAQ were very rewarding in continuing to build our strong relationship with Local Government, and this relationship will continue to prosper under our sponsorship. In moving our office to Stones Corner the Bookkeeping that had been provided by the IPWEAQ has now been outsourced. From a national perspective this year has seen a proposal put to each States Board from the CEO and the National Chairman to obtain an in principal agreement to organise committees and a transitional working group to evaluate moving to a national structure. At this point in time all states are reviewing the proposal. The Local Government council amalgamations that were introduced in March 2008 are continuing to gather momentum, in regards to a number of councils who have now extended their DBYD coverage by including the assets of areas not previously registered in the DBYD service. This provides great benefit to the particular member, our service and more importantly removes any confusion for people who lodge

Chairman’s Report enquiries in areas where councils have amalgamated. We are anticipating that more council’s will increase their coverage over time. This year there were four councils who increased their foot print as a result of the amalgamations. There are still a number of major projects that are currently under construction in South East Queensland which are causing increased demand for information about services. The South East Queensland water grid is now completed, however an additional pipeline project is under construction from Ipswich to Toowoomba. The entire water grid is now registered in the DBYD service. The Gateway Duplication and Airport Link have also created an increased demand for information, with many other projects in the pipeline for South East Queensland the likelihood is that the demand will continue to grow by around 3% next year. The Service continues to grow strong links with the Institute of Public Works Engineering Qld (IPWEAQ), Local Government Association of Qld (LGAQ), Civil Contractors Federation (CCF), Master Builders Association Qld (MBAQ), Council of Queensland Insurance Brokers (CQIB), Construction Safety Managers Officers Association (CSMOA) and various other safety groups. We consider these links and partnerships vital to our success and will continue to foster relationships that will benefit the work of Dial Before You Dig and the safe digging message. The Marketing Services Agreement (MSA) has been supported by DBYD and consistently delivering the expectations of our partner Telstra in achieving the marketing requirements at a state level. The current three year MSA expires in September 2009 and Telstra are reviewing the agreement to evaluate whether the existing agreement will carry over for another three year term or if in fact a new agreement will be granted. The MSA provided by Telstra is an allocation of funds that is given to DBYD linked to KPI’s with the object of promoting the DBYD service to minimise damage to utilities assets. The demand for Digging Awareness sessions by councils and other asset owners has continued to be very strong; in particular TAFE Colleges have continued to request presentations for apprentices in the construction industry. These presentations promote the service and are invaluable to the younger generation entering into the construction industry. Large volumes of promotional material have been provided to the TAFE Colleges.

It is worthwhile to draw your attention to the matrix below to highlight the strength of your Dial Before You Dig organisation here in Queensland: Measure/Activity

Qld 2007-08 average

Qld 2008-09 average

National Ave or Total 2007-08

Phone enquiry %

21%

25.5%

Fax enquiry %

10%

9.5%

Web enquiry %

69%

72%

65%

Email enquiry %

Total enquiries

101,194

102,245

495,601

Total referrals

319,115

340853

2,121,713

Non-ticket enq %

7.2%

11%

9.1%

Cost per inc.enq

$3.08

$3.03

Percentage pop.

20.1%

20.2%

100%

This reduction in operating costs continues to occur because of increasing web usage and careful financial management. I would like to take this opportunity to commend all the directors for their support they have given Gary and myself over the past year. The business is in a very good position financially and for our members this means that there will be no increase in fees in 2009-10. Fees have remained the same over the last five years (since the last reduction), and as such the members gain the annual benefit of lower fees in real terms by the value of CPI. Darryl Woodrow Chair DBYD Qld

The Year in Review

The year got off to a promising start early with some months achieving an all time high record for volumes of enquiries. However as we all now know this became short lived as businesses across the world experienced the effects of a downturn in the economic climate. For the Dial Before You Dig (DBYD) service the impact was certainly felt however as it turned out only the months of January & February fell short of the results we achieved in 2008 by falling back approximately 10.5% on average. The other months in general were comparative or slightly up on last year’s figures. The partnership established between DBYD & The Institute of Public Works Engineers Queensland (IPWEAQ) continued to prosper being collocated in the Local Government Head Office at Newstead. Unfortunately due to the ongoing redevelopment of prime inner city parcels of land in that precinct, and the lack of any on or off site parking for the manager, a decision was made to relocate the DBYD office to a more suitable location where parking was not a concern. The 20 months that were spent being housed with the IPWEAQ were very rewarding and the relationship will continue to prosper under the sponsorship DBYD has with the IPWEAQ. The new serviced office is located at 433 Logan Road, Stones Corner. We have continued to promote the web as the prime contact medium for lodging enquiries. Last year on average there were 70% of enquires lodged via the web, this year the average has only improved marginally recording 72% this has contributed to around $15,000 being saved in operating costs compared to the previous year. We are certainly moving closer to reaching the ceiling point on the web based enquiries with any gains now being small steps at a time. Our financial position remains strong and with more interest being generated in utilities registering their assets in the DBYD service will strengthen our financial position and provide protection for our member’s valuable assets. As a result of moving our office out of the IPWEAQ the decision was made to move our Bookkeeping to a more convenient located Bookkeeper. Digging Awareness Presentations are still a primary focus in educating people in safe digging practices, this year we have had a great response from a number of TAFE Colleges requesting sessions for apprentices along with a number of council’s spread out across our vast state. Primarily these sessions have been co-hosted by a representative from Telstra, however Energex are now providing great support in being part of the program.

Governance Report During the year the Board conducted six (6) regular board meetings to deal with strategic and operational matters. The Board also conducted an AADBYDS Restructure Proposal meeting to deal specifically with a proposal to move to a national structure, this meeting was attended by Carlos Campino (AADBYDS CEO) and Phillip Coulton (AADBYDS Chairman). The intention of delivering these meetings to all State Boards was to have an agreement in principal that each State Board would nominate a representative to be a part of a committee on a transitional working group to evaluate moving to a national structure. The annual general meeting of members was held on September 17, 2008 and no other general meetings were called during the year. Gary Searston stood down as Chairman of the Queensland Board, after four and a half years in the role, as well as serving on the National Board. Gary has been instrumental in providing strong direction and commitment which has seen our business go from strength to strength. Darryl Woodrow was appointed as Chairman and has diligently fulfilled his duties on the state and national boards. Kevin Black stood down as Treasurer and was appointed as the Vice Chairman and Rob Row was appointed as the Treasurer. Gary Searston (Telstra), Chris Druery (Energex) and Kenn Hall (BCC) stood aside from the Board this year, while Rob Mitchell (Energex), Phillip Hunt (BCC) and Keven Allan (Telstra) took up new seats on the Board. We do thank every Board member, the Chairman and other office bearers for their commitment and service to the members of Dial Before You Dig in Queensland. Documents developed ,reviewed or supported through the year have been: - Strategic Plan for 2009 - 2014 was developed and documented prior to the Business Plan - The Business Plan for 2009-10 was produced and distributed to members - The risk profile was reviewed and updated (before being added to the business plan) - Development of the 2009-10 operations budget - OH & S and Policy Documentation were all reviewed and updated

Service Promotion Dial Before You Dig continues to be promoted to contractors, training establishments, the building sector, rural producers, local government, state government and the insurance industry. Farm field days, trade shows, community open days, industry forums and conferences, newspapers, magazines, sponsorships and other publications continue to be the main contact mediums into the community and specifically the excavation industry. Through our National marketing budget three radio campaigns were run that took in South East Queensland. Television advertising was our big ticket item this year with a two week campaign run in Nov/Dec through Imparja as well as a three week campaign run in Apr/May with Channel Sevens Prime Network regionally. Our members were kept informed by two User Group meetings, bi-monthly board minute summaries and four newsletter releases during the year. Shows or events - This year DBYD operated a promotional stand for the purpose of service awareness and or membership recruitment to: • LGAQ Environment Conference – 3 days Cairns with booth (Jul) • Ag – Show – 3 days Toowoomba with booth (Sep) • IPWEAQ State Conference – 2 days Logan with booth (Oct) • Logov Expo – 2 days Logan with booth (Oct) • Civil Contractors Federation Conference – 4 days Coolum with booth (Oct) • IPWEAQ Branch Conference – 2 days Toowoomba with booth (Nov) • IPWEAQ Branch Conference – 1 day Redcliffe with booth (Mar) • IPWEAQ Branch Conference – 2 days Gladstone with booth (Mar) • Tradesman’s Expo – 3 days Brisbane with booth (Mar) • IPWEAQ Branch Conference – 2 days Richmond with booth (Apr) • Civil Contractors Federation Training Awards –Dinner Major Sponsor (Apr) • Farmfest – 3 days Toowoomba sharing booth with Ergon (Jun)

Trade Show Stand

Tradesmanâ&#x20AC;&#x2122;s Expo

Kids get into the spirit of DBYD at a Regional Field Day

Mt Isa Mine

Advertising This year we made the decision to cut back on some of the print media publications we had previously been associated with. This decision was based around injecting a large proportion of our advertising budget into the television medium. That being said we still maintained our association with Local Government, the ‘Council Leader’ magazine which has been a good medium to promote our service within the local government sector. As well as advertising in the ‘Farm Buying Guide’ produced by AG Force and the Cane Growers. One new advertisement was added to last year’s advertisements titled ‘Goin’ To Plan?’ it has been used with the last year’s ad’s, ‘Take A Stab’ and ‘She’ll Be Right’. The new advertisement is shown in this report. We have continued our advertisement in the UBD for South East Queensland as well as our listing in the White Pages. We receive free promotion in publications on many occasions from our members and supporters. Some recent examples of these have been: • Editorial and advertisement in the CCF’s Queensland Insight Magazine • Moreton Bay Regional Council community newsletter editorial • Council Leader Magazine editorial • Many members now display the DBYD logo on their websites • IPWEAQ supporting us with prominent logo visible at conferences • Around 30 council’s display DBYD brochures at their front counters • Many members and supporters display DBYD bumper stickers on operational vehicles • Numerous machinery manufacturers and suppliers now fit DBYD stickers to excavation plant. The list of companies continues to grow annually. • Ergon Energy via their campaign ‘Always Safe’ have given good mention of the DBYD service in their television advertising campaign that is due to be released in July 2009. Trade shows have focused on similar audiences with the dual message of service awareness and in the case of councils and other asset owners, membership benefits.

Sponsorship This year the Board made a conscious decision to review all the sponsorship commitments that were currently in place. An Advertising and Marketing Manager from an outside company presented to the Board a paper that detailed the differences between sponsorship and advertising and at the same time considered the DBYD business and how best we would achieve the results we were aiming for. The Board made the decision to pull back on some of our sponsorships, as of the new financial year. This will allow for additional funding to be put towards television advertising. The sponsors who have been retained are The Institute of Public Works Engineers Association of Queensland (IPWEAQ), Local Government Week (via the LGAQ), and the Ipswich Knights Soccer Club. The Arcadian Surf Lifesaving Club three year sponsorship 2008-2011 has been terminated after the initial 12 months, unfortunately the club made some internal changes to their sponsorship agreement with DBYD which lead to the early termination. Primmer Racing and Wynd Racing sponsorships have not been extended as the Board questioned the coverage of exposure via the motorsport industry. A new two year sponsorship has been granted to the Civil Contractors Federation with DBYD becoming a major sponsor in the Trainee Of The Year, Industry Leaders & Trainee Awards. We have continued our sponsorship of Local Government week as under our silver sponsorship for the event we have the opportunity to get promotional gear out to councils, while being mentioned in publications and events. Because of our support for Local Government week, the service was able to provide 1000 satchel inserts for delegates to the LGAQ state conference planned for August. Some of the events where DBYD was featured during LG Week were: • Regular newsletter mail-outs to councils including logo (and editorial in one edition) • The DBYD logo on all advertising, posters, stickers etc • DBYD were an invited guest of The Hon Anna Bligh MP Qld Premier at the Community Cabinet Official Luncheon. • A DBYD banner was displayed at launch of LG Week in Brisbane

Digsafe Matters Digsafe version 2.1 over the past twelve months has had in excess of ninety map updates to ensure that the mapping used for the system is as up to date as possible. In general the system performed above the service level required, however for a short period of time the system experienced problems with the Digsafe product which resulted in an action plan being implemented to ensure the integrity of the system was upheld. Over the past twelve months Pelican Corp have been moving closer to having the latest version of Digsafe 2.6 available for release. Pelican Corp, Datacom and DBYD are proposing to launch the latest version of Digsafe in conjunction with the launch of the new logo and URL in July, 2009. Some of the benefits associated with version 2.6 are a reduction in fields, reducing the amount of textual information being sent to each utility member. The user interface will be consistent throughout each State meaning that users will benefit from faster enquiry times. Customers will have the ability to resubmit previous jobs as new jobs which is a great benefit when working on projects that often run over extended periods of time.

What can lie beneath the ground

Merchandise Over the past 12 months collateral was provided to 80 separate requests across the state. Providing merchandise gives us the opportunity to supply different groups and individuals with material that promotes the Service throughout the community. Many of our members are now realizing the importance in promoting the DBYD service via their own operations and as such more and more of our members are placing bumper and machinery stickers on all their operational vehicles. Many of the suppliers of civil machinery and hire companies are requesting large volumes of stickers to place on machines prior to sending them out into the market. This year in particular we have provided a number of TAFE colleges with large volumes of merchandise which gets distributed out to the students/apprentices who are at the grass roots level in the construction industry. The CCF training arm Civil Train regularly request merchandise to include in their training packs. Other organizations like Insurance bodies, Servicestream, Visionstream and a large number of councilâ&#x20AC;&#x2122;s all regularly request merchandise to promote the DBYD service. Under our sponsorship of the IPWEAQ we have attended five conferences throughout Queensland which has allowed us to provide around 400 satchel inserts that are provided to each delegate. As we are preparing for the launch of our new logo and url in July 2009 a conscious effort was made to get as much of our existing stock out into the market place prior to the launch.

Machinery suppliers supporting the DBYD service

New Initiatives In attending a number of trade shows each year discussions were had with Ergon Energy and the Queensland Governments Electrical Safety Group who also attend these shows and have a display stand. As each of our businesses are very much focused on community safety a decision was made to combine our displays into one large stand where visitors could call in and get a full picture on each organizations business. Due to the success of combining the three businesses future opportunities are being investigated. Meetings held with Bunnings Hardware Marketing Manager have lead to the corporate hardware chain understanding the importance of the DBYD service and the relevance it has with their DIY programs that are run in all their stores. Bunnings are now proposing to promote the DBYD service in their DIY programs as well as providing DBYD brochures on their trade counters nationally.

IPWEAQ Central Queensland Conference

Membership Growth

During the year six new members registered their assets and joined the service. Four new associate members also joined the Service. New members admitted at the time of this report are: Department of Defence Ninox Solutions Sunwater Department of Natural Resources (now DERM) Network Technology Australia Pty Ltd Access Wireless & Cable Pty Ltd Scan Man Pty Ltd Farmer Enterprises Trakida Pty Ltd Provac Australia Pty Ltd As a result of the council amalgamations that occurred in March 2008 we have had the following councilâ&#x20AC;&#x2122;s extend their DBYD coverage to encompass their new council regions. Moreton Bay Regional Council Lockyer Valley Regional Council Scenic Rim Council Logan City Council

Foundation Members Telstra Corporation Ltd

Brisbane City

Energex

Logan City

Yes Optus

Origin Energy

Qld Civil Contractors Federation

Qld Master Builders

Ordinary Members

AAPT APA Group Transmission APA Allgas APA Group BP Reef Networks Jemena (FormelyAlinta) Ergon Energy Ipswich City Moura Mine Powerlink Incitec Ltd Mackay Regional Santos Ltd Burdekin Shire Epic Energy Orica Australia Gladstone Regional Millmerran Power Fraser Coast Regional Cassowary Coast Regional QBWSA (SEQ Water) North Burnett Regional Southern Downs Regional Primus Telecom CSR Ethanol Yes Optus Sunshine Coast Regional The Southport School Arrow Energy Limited Department of Defence Gold Coast City Council (Optic Fibre)

Associate Members Accurate Service Locators Clean It Industrial Services Underground Utility Locating Vermeer Sales & Services Vacuum Excavation (Aust) Pty Ltd Lambert Locations Expose-It Scan Man Pty Ltd Aussie Hydrovac Services Trakida Pty Ltd

Brisbane City Energex Caltex Refinery Logan City Origin CSG Ltd Education Queensland Queensland Nickel Sunwater Translink (Busways) Scenic Rim Rockhampton Regional Lockyer Valley Regional Toowoomba Regional Townsville Bulletin Nextgen Moreton Bay Regional Pipe Networks AARNET Rockhampton Jockey Club Gladstone Area Water Board OSD Energy Queensland Gas Company The Shell Company of Australia Water Secure (WCRW) QBWTA (Trading as Linkwater) Telstra Corporation North Qld Pipeline Management Brisbane Airport Corporation Ninox Solutions Network Technology Aust Pty Ltd Access Wireless & Cable Pty Ltd Department of Natural Resources

Qld Civil Contractors Federation Vac-U-Dig Provac Australia Pty Ltd Council of Qld Insurance Brokers Molliwell Consulting Orbital Underground 1300 Locate Qld Master Builders Hydro Excavac Mackay Farmer Enterprises

Service Charts The Service in Charts for Qld Monthly Contact Medium 8000 7000 6000 5000 4000 3000 2000 1000 0 July

Aug

Sep

Oct Phone

Nov

Dec

Jan

Fax

Feb

Web

Mar

Apr

May

Jun

Jul-09

Non Ticket

Enquiry & Referral Growth 400000 350000 300000 250000 200000 150000 100000 50000 0 00/01

01/02

02/03

03/04

04/05

05/06

06/07

07/08

08/09

Plan Requests

39931

45002

57131

68287

77969

85784

94973

101194

102245

Referrals

113760 143894 174553 189016 248978 269414

319115

330963 340853

National Comparisons Enquiries YTD Final 2008-09 600,000 400,000 200,000 -

WEST AUSTRALIA

NSW & ACT

SA & NT

VIC & TAS

QLD

AADBYDS

% of Business via on line service by State 90.0% 80.0% 70.0% 60.0% WA

50.0%

NSW/ACT

40.0%

SA/NT

30.0%

Vic/Tas Qld

20.0%

National

10.0%

May-09

Jan-09

Mar-09

Nov-08

Jul-08

Sep-08

May-08

Jan-08

Mar-08

Nov-07

Jul-07

Sep-07

May-07

Jan-07

Mar-07

Sep-06

Nov-06

July-06

May-06

Jan-06

Mar-06

Sep-05

Nov-05

July-05

0.0%

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. Report on the Financial Report We have audited the accompanying financial report, being a special purpose financial report, of Queensland Call Before You Dig Service Inc. (the association), which comprises the balance sheet as at 30 June 2009 for the year then ended, the income statement, notes to and forming part of the financial statements, other explanatory notes and the statement by the members of the committee. Committeeâ&#x20AC;&#x2122;s Responsibility for the Financial Report The committee and the association is responsible for the preparation and fair presentation of the financial report have determined that the accounting policies described in Note 1 to the financial statements, which form part of the financial report, are consistent with the financial reporting requirements of the Associations Incorporation Act of Queensland and are appropriate to meet the needs of the members. The committeeâ&#x20AC;&#x2122;s responsibilities also include designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the financial report that is free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility Our responsibility is to express an opinion on the financial report based on our audit. No opinion is expressed as to whether the accounting policies used, as described in Note 1, are appropriate to meet the needs of the members. We conducted our audit in accordance with Australian Auditing Standards. These Auditing Standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial report in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the committee, as well as evaluating the overall presentation of the financial report. The financial report has been prepared for distribution to members for the purpose of fulfilling the committeeâ&#x20AC;&#x2122;s financial reporting under the Associations Incorporation Act of Queensland. We disclaim any assumption of responsibility for any reliance on this report or on the financial report to which it relates to any person other than the members, or for any purpose other that that for which it was prepared. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

New Sub Division in Toowoomba

QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. PROFIT AND LOSS STATEMENT FOR THE YEAR ENDED 30 JUNE 2009 Note

2009 $

2008 $

11,804 10,390 902 845,129 868,225

10,284 14,112 3,384 808,493 836,273

20,564 69,898 4,200 123

32,390 76,372 3,600 116

521

6,273 501,323 1,642 9,607 1,494 56 123,783 1,055 4,423 4,695 16,005 5,006 12,461

8,119 464,765 1,813 9,671 1,050 61 132,468 732 2,244 4,700 9,695 3,856 10,783

783,127

762,435

85,098

73,838

85,098

73,838

ACCUMULATED SURPLUS AT THE BEGINNING OF THE FINANCIAL YEAR

442,392

368,554

ACCUMULATED SURPLUS AT THE END OF THE FINANCIAL YEAR

527,490

442,392

INCOME Annual Contributions Interest Received Recovery of Expenses Referral Fees

EXPENDITURE Administration Expense Advertising & Promotion Audit and Accounting Services Bank Charges Computer Expenses & System Support Conference & Trade Show Expenses Contract Services Depreciation Expense Insurance Legal Expenses License & Fees Salaries & Management Services Postage and Freight Office Expenses Printing Expenses Sponsorship Telephone Travel & Accommodation

OPERATING SURPLUS/(DEFICIT) before income tax INCOME TAX (BENEFIT)/EXPENSE OPERATING SURPLUS/(DEFICIT) AFTER INCOME TAX

QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. BALANCE SHEET AS AT 30 JUNE 2009 2009 $

2008 $

372,346 7,262 247,597

370,172 6,236 178,170

627,204

554,578

11,013 7,417 367

22,027 7,834 -

18,797

29,861

TOTAL ASSETS

646,002

584,439

CURRENT LIABILITIES Creditors & Accruals Provision for Annual Leave

109,435 9,076

134,656 7,391

TOTAL CURRENT LIABILITIES

118,511

142,047

TOTAL LIABILITIES

118,511

142,047

NET ASSETS

527,490

442,392

MEMBERS’ FUNDS Accumulated Surplus

527,490

442,392

TOTAL MEMBERS’ FUNDS

527,490

442,392

Note

CURRENT ASSETS Cash Prepayments Accounts Receivable

TOTAL CURRENT ASSETS NON CURRENT ASSETS Accounts Receivable Property, Plant & Equipment Intangible Assets TOTAL NON CURRENT ASSETS

2 3 4

QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2009 NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICES This financial report is a special purpose financial report that has been prepared in order to satisfy the financial reporting requirements of the Associations Incorporations Act Queensland. The committee has determined that the association is not a reporting entity. The financial report has been prepared on an accruals basis and is based on historic costs and do not take into account changing money values, or except where specifically stated, current valuations of non-current assets. The following significant accounting policies, which are consistent with the previous period unless otherwise stated, have been adopted in the preparation of this financial report. (a)

Income Tax The association is exempt from income tax for the current year. In prior periods the association adopted the liability method of tax-effect accounting whereby the income tax expense shown in the income and expenditure statement was based on the operating profit before income tax adjusted for any permanent differences. Non-member income of the association was only assessable for tax, as member income was excluded under the principle of mutuality.

(b)

Fixed Assets Office equipment is carried at cost less, where applicable, any accumulated depreciation. The depreciable amount of all fixed assets are depreciated over the useful lives of the assets to the association commencing from the time the asset is held ready for use.

(c)

Revenue Interest revenue is recognised on a proportional basis taking into account the interest rates applicable to the financial assets. Revenue from the rendering of a service is recognised upon the delivery of the service to the customers. All revenue is stated net of the amount of goods and services tax (GST).

QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2009 NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICES Continued (d)

Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office. In the circumstances the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the statement of financial position are shown inclusive of GST.

(e)

Employee Benefits Provision is made for the company’s liability for employee benefits arising from services rendered by employees to balance date. Employee benefits have been measured at the amounts expected to be paid when the liability is settled.

2009 $

2008 $

246,230 101 1,266

171,621 6,549 -

247,597

178,170

11,013

22,027

$ 5,774 3,308 2,466

$ 5,774 2,692 3,082

12,786 7,835 4,951

11,765 7,013 4,752

7,417

7,834

NOTE 2: RECEIVABLES Current Receivables GST Income tax refund

Non Current Non Interest Bearing Loan – AADBYDS The loan to AASBYDS has no repayment terms.

NOTE 3: PROPERTY, PLANT & EQUIPMENT Plant & Equipment-at cost Accumulated Depreciation

Office and Computer Equipment-at cost Accumulated Depreciation

Total Property, Plant & Equipment

QUEENSLAND CALL BEFORE YOU DIG SERVICE INC. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2009 2009 $

2008 $

NOTE 4: INTANGIBLE ASSETS

Computer Software-at cost Accumulated Depreciation

570 203

Total Intangible

367

Regional Field Shows

Notes

Further information Queensland Call Before You Dig Service Inc. 433 Logan Road Stones Corner Qld 4120

Managers contact Phone: (07) 3394 8374 Fax: (07) 3394 4080 dbydq@bigpond.net.au

For underground asset enquiries Website â&#x20AC;&#x201C; www.dialbeforeyoudig.com.au or Phone 1100 or Fax 1300 652 077