Annual Report - WILLUM WARRAIN
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Annual Report Willum Warrain Past, Present and Future… 2018-2019
Transcript of Annual Report - WILLUM WARRAIN
Annual Report
Willum Warrain Past, Present and Future…
2018-2019
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Organisation Details _______________________________________________________________________________________ 3
Our Vision _________________________________________________________________________________________________ 4
Our Board __________________________________________________________________________________________________ 5
Our Staff __________________________________________________________________________________________________ 10
2017-2018 Minutes of Previous AGM ___________________________________________________________________ 12
President’s Report ________________________________________________________________________________________ 16
Treasurer’s Report 2018-2019 ___________________________________________________________________________ 18
Audit Scope _______________________________________________________________________________________________ 20
Audit Report ______________________________________________________________________________________________ 24
Financial Statements _____________________________________________________________________________________ 27
Contact Information ______________________________________________________________________________________ 33
Willum Warrain acknowledges the Traditional Owners of the land our Gathering Place is located, the Bunurong/ Boon Wurrung People of the Kulin Nation and pay our respects to their Elders past, present
and emerging. We particularly value the ongoing cultural guidance and support provided by the Bunurong Land Council.
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Organisation Details
Willum Warrain Aboriginal Association Inc. is a not for profit charitable organisation currently registered as follows:
Organisation name : Willum Warrain Aboriginal Association Inc.
Registered : Consumer Affairs Victoria
Act : Associations Incorporation Act 1981
Date registered : 18th June, 2010
Location(s) registered : Victoria, A0054624N
Type : Association
Business structure : Not for Profit Charity/community-based
Aboriginal Association
ABN : 41 179 080 355
DGR Status Granted : 29TH November 2014
Address : 10C Pound Road, Hastings Victoria 3915 Postal Address : PO Box 583, Hastings Victoria 3915
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Our Vision
“A vibrant and confident Aboriginal community, encouraging cultural strengthening and providing a safe gathering place for all community members”.
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Our Board
The Willum Warrain Board is committed to:
• Always acting in the best interests of the Association.
• Conducting itself in a way which is becoming to the Association.
• Provide programs, events and services that meet the needs of the community.
• Ensure the strategies and tasks outlined in the Strategic Plan are actioned.
• Ensuring the Association maintains its vision and relevance to the community.
• Provides a voice advocating on behalf of community.
• Ensures that Willum Warrain is run professionally, with probity and high ethical
standards.
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JEANETTE KAINDEL
PRESIDENT
TOM SIPTHORPE
VICE PRESIDENT
HILLARY ALDENHOVEN
SECRETARY
• Proud Palawa woman
• Founding member, Willum
Warrain
• Board member since 2014
• Passionate about Youth
programs
• Currently working for
Brotherhood of St Laurence/
DET program RESET as
reengagement teacher
ENTHUSIASTIC AND RESPECTFUL TEAM PLAYER COMMITTED TO SOCIAL JUSTICE AND OUR MOB
• I am a proud Aboriginal man from
Victoria; my father was Stolen
Generation.
• Tom has lived on Mornington
Peninsula for the last 7 years.
• Small business owner in the
Electrical Industry.
• Has thoroughly enjoyed spending
the last 18 months on the board
of Willum Warrain.
EXTREMELY PLEASED TO HAVE
ASSISTED IN THE DEVELOPMENT
OF WILLUM WARRAIN
• I am a proud Ngugi women of
the Quandamooka people from
Moreton Island. I grew up
mostly on Boon Wurrung
Country and have spent my
adult life working within the
Kulin Nations on Wurundjeri
Country within community and
government sectors.
• I have extensive experience
and knowledge in forensic
mental health, cultural safety
and social emotional wellbeing.
IMPORTANT VALUES INCLUDE
SOCIAL JUSTICE AND
INCLUSION, CULTURAL
CONNECTION THROUGH
HEALING AND CULTURAL
STRENGTHENING AND
PROMOTING THE
IMPORTANCE OF ABORIGINAL
WAYS OF KNOWING AND
BEING AND BELONGING
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STEPHEN THORNBURY
TREASURER
DEBBIE CLIFFORD
BOARD MEMBER
JO DOWELL
BOARD MEMBER
• Descended from Minang Noongar
People in Western Australia. My
Mother was Stolen Generation.
• Refrigeration Mechanic by Trade
with own Company operating for
• 20 years, now retired.
• I have had the pleasure of
volunteering at Willum Warrain
• two days a week for last 12 months
• Elected to the Willum Warrain
• Board 2017 and currently the
Treasurer
KEEN TO HELP THE YOUNGER
GENERATION LEARN ABOUT
THEIR CULTURAL HERITAGE
• Proud Palawa woman
• Employed by VACCA
• A passionate advocate for
• our people and a positive
• role model
• Very interested in cultural
practice and knowledge
• Respectful and kind person
in all her dealings with the
mob
A STRONG COMMITMENT
TO COMMUNITY
• Strong Aboriginal woman with
connection to Country in foothills
of Snowy Mountains
• Proud mother of Bethany and a
foster carer with VACCA
• Active member of Willum Warrain
who especially enjoys Women's
Weaving Days
• Studied Master of Education and
has a local Family Day Care
business
PASSIONATE ABOUT
CULTURE AND WOMENS /
CHILDRENS PROGRAMS
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SHIRLEY SLANN
BOARD MEMBER
PETER ALDENHOVEN
TANEISHA WEBSTER
• Shirley Slann is from Mount Isa,
North West Queensland and has
worked in the area of Domestic &
Family Violence for over 20 years.
Her mother was an Aboriginal
woman from Dajarra and her
father a Non-Indigenous
Australian, originally from
Charleville. Shirley has cultural
ties to Pitta Pitta in North West
Queensland region.
• Shirley is employed by VACCA and
based at the Orange Door (Family
Violence Hub) in Frankston.
Shirley is a strong advocate in the
area of domestic & family violence
and believes that assistance should
be available for men, women and
children.
CULTURAL CONNECTEDNESS IS
WHAT KEEPS OUR COMMUNITIES
STRONG AND IMPACTS ON OUR
SOCIAL AND EMOTIONAL AND
SPIRITUAL WELLBEING.
• Peter is a descendant of the
peoples of Quandamooka, Nughi
clan.
• Foundation Board member of
Willum Warrain; Public Officer/
Secretary (4 years) and President
for 3 and a half years.
• NAIDOC community award2012,
Mornington Peninsula.
• Bachelor of Education, Honours
Degree (Indigenous Studies).
• Held many positions of
responsibility in 5 Secondary
schools in Victoria including
International Teaching Fellowship
to New Zealand.
• Aboriginal Communities-Led
Philanthropic Fund Coordinator.
COMMITTED TO CONSOLIDATING
WILLUM WARRAIN OVER ITS FIRST
FIVE YEARS. DETERMINED TO
ADVOCATE FOR OUR COMMUNITY
AND ENSURING WE ARE THE BEST
COMMUNITY ORGANISATION WE
CAN BE.
• Taneisha Webster is a proud
Wathaurong woman
• Taneisha previously worked for
VACCA as the Therapeutic
Practitioner in the east.
• Taneisha completed her Honours in
Psychology at the University of
Adelaide last year. Her thesis
explored lateral violence
experienced by Aboriginal and
Torres Strait Islander people in the
workplace.
• Taneisha has been a board member
since 2015 in various roles of the
executive roles.
• Taneisha was the recipient of the
Ricci Marks award in 2016.
PASSIONATE ABOUT STRENGTHENING THE ABORIGINAL COMMUNITY THROUGH CULTURALLY BASE PROGRAMS AND KNOWLEDGE.
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KEN BEAUMONT
• Ken is a father of two, a
descendent of the Ngarrindjeri
Nation on his father's side.
• Was a Board member for
just over a year and held the
position of Vice President.
• Works as a self-employed
contract service engineer and is
a keen photographer.
INTENT ON SEEING WILLUM
WARRAIN CONTINUE TO GROW
INTO AN EVEN STRONGER AND
MORE ENJOYABLE HOME AWAY
FROM HOME FOR OUR LOCAL
AND VISITING BROTHERS AND
SISTERS, AND A VERY
WELCOMING PLACE FOR THE
COMMUNITY AROUND US.
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Our Staff
PETER ALDENHOVEN
EXECUTIVE OFFICER / MEN’S
BUSINESS
TANEISHA WEBSTER
EXECUTIVE OFFICER /
WOMEN’S BUSINESS
KARSTEN POLL
GATHERING PLACE
COORDINATOR
NEIL BREW
MEN’S CULTURAL
PROGRAMS OFFICER
NOLA WHITE
WOMEN’S CULTURAL
PROGRAMS OFFICER
JUSTINE COOPER
FAMILY SERVICES SUPPORT
OFFICER
SALLY HEMPHILL
BUSH KIDS PLAY CO-FACILITATOR
REBEKAH MAYNARD
BUSH KIDS PLAY CO-FACILITATOR
EAMON ROBERTS
COMMUNITY PROGRAMS OFFICER
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SEAN MOYLE
YOUTH PROGRAMS OFFICER
DAWN CAMPBELL
EVENT SUPPORT
JUANITA MULHOLAND
CLEANER
BELINDA BLACK
FINANCE & ADMINSITRATION
ISAIAH COLUMBINE
YOUTH LEADER
KIRRALEA SHEPHARD
YOUTH LEADER
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2017-2018 Minutes of Previous AGM
‘WILLUM WARRAIN’ ASSOCIATION INCORPORATION ANNUAL GENERAL MEETING 22/9/18
10.30 a.m. at Willum Warrain Aboriginal Gathering Place, 10C Pound Rd. Hastings
Present:- Peter Aldenhoven, Jeanette Kaindel, Karsten Poll, Faye Poll, Taneisha Webster, Tom Sipthorpe,
Jo Dowell, Stephen Thornbury, Tamika Maganess, Dawn Campbell, Shirley Slann, Neil Brew, Lorraine
Parsons, Yvonne Luke, Georgie Stubbs, Lynn Alexandra, Anne Benton, Justine Cooper, Shirley Slann, Kirra
Shepherd, Sonja Dunbar, Stephen Thornbury,
Apologies:- Debbie Clifford
(1) Meeting opening
1.1 This meeting was a replay of the previous Saturday’s first attempt to hold the 2018 AGM. A quorum
of 30 was not achieved and the meeting re-advertised for today. Again a quorum was not achieved and
as per rules, meeting was able to proceed because more than three Full members were in attendance.
1.2 Acknowledgement of Traditional Owners by Jo Dowell, acting Chair till Aunty Lorraine Peters arrived
1.3 Confirmation of minutes-
Motion:- That the minutes tabled of the last Annual General meeting September 16th 2017 be accepted
as a true account of that meeting.
Moved :- Tom Sipthorpe Seconded:- Neil Brew
CARRIED UNANIMOUSLY
Aunty Lorraine Peters arrived and took over the running of meeting.
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(2) President’s Report – Peter Aldenhoven
Peter thanked everyone for attending and acknowledged the Traditional Owners of the land. Peter
read through President’s report in the AGM report 2018.
Aunty Lorraine acknowledged the successes of Willum Warrain, its challenges and how successful it has
been in partnering with other organisations, particularly to advance Reconciliation. She commented that
Willum Warrain had a strong and clear vision guiding its development.
Motion:- That the President’s report be accepted.
Moved:- Jo Dowell Seconded:- Justine Cooper
CARRIED UNANIMOUSLY
(3) Treasurer’s Report – Stephen Thornbury
Stephen read through the Treasurer’s report in AGM report 2018 which contained evidence of improved
performance and consolidation of the organisation.
This was echoed by Shaun Rubenstein of Peninsula Partners who explained how he is working pro-bono
with Willum Warrain to support the financial operations of the Association. Shaun congratulated
Stephen on his work as Treasurer and also acknowledged the benefits derived by Willum Warrain from
the pro-bono work of Lionel Collyer (the auditor) and Business Lighthouse (book-keeping firm).
Motion:- That the Treasurer’s report be accepted.
Moved:- Sonja Dunbar Seconded:- Tamika Maganess
CARRIED UNANIMOUSLY
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(4) Auditor’s report
Motion:- That the Auditor’s report be accepted.
Moved:- Jo Dowell Seconded:- Tamika Magnanas
CARRIED UNANIMOUSLY
(5) Election of Board Members
Two positions were vacant as no nominations for the Board were received.
As per rules, Board to subsequently appoint two members.
(6) Annual fees
Status quo – no membership fees to be charged.
(7) Special resolution
Motion:-
Rule 44
(3) The Secretary of the Association, at least 14 days, or if a special resolution has been proposed at least 21 days, before the date fixed for holding a general meeting of the Association, must cause to be sent to each member of the Association, a notice stating the place, date and time of the meeting and the nature of the business to be conducted at the meeting.
(2) Notice may be sent—
(a) by prepaid post to the address appearing in the register of members; or
(b) if the member requests, by facsimile transmission or electronic transmission.
Motion to change to
(2) Notice may be sent
(a) by email in the first instance; or
(b) by prepaid post to the address appearing in the register of members if the member does not
have an email address
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Moved:- Peter Aldenhoven Seconded:- Taneisha Webster
CARRIED UNANIMOUSLY
(8) Thank you
President thanked Aunty Lorraine Parsons her contribution today and attendees for turning up two
weeks in a row.
Meeting concluded at 11.20 am.
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President’s Report
I am excited to deliver the President’s annual report today. Again, we have a deadly story to share with you, our community. We have continued to grow and flourish. Last financial year, completely exceeded our expectations. It has been a year of unprecedented growth in our short, five year history. Willum Warrain has continued to be a place of belonging and cultural strengthening. We now have 380 Aboriginal adult (Full) members and over 550 non-Indigenous (Associate) members. Our collective reach through kin and families is 3500. Our friendly staff have made sure everyone who walked through our gates was welcomed and made to feel at home. We pride ourselves on this. As President, I would like to thank all our fourteen staff who have been so committed to working at our Gathering Place for the benefit of community. I would also like to personally thank our Board members this year for their hard work for community. We have also experienced a steady increase in participants for all our programs which is very pleasing. We now have three full time employees in our management team, a Gathering Place Coordinator, Karsten Poll, Executive Officer/ Women’s Business, Taneisha Webster, and Executive Officer, Peter Aldenhoven, providing operational and strategic leadership for the organisation. This will have a significant impact in the next twelve months. They will be implementing the Board’s strategic vision which focusses for the next three years on self-determination, Elders, Youth and Social Enterprise. In relation to these goals, some highlights from the last 12 months have been:- Our Deadly Kids after school program on Thursday nights has been a runaway success, with many families and carers bringing their children and youth regularly for fun cultural activities. Also, our inaugural Aboriginal Youth Forum, saw 65 secondary students from 8 schools across region attend and be inspired by dynamic youth speakers. Their messages really resonated, standing up to racism and the importance of developing a strong cultural identity. Our second Welcome Baby to Country event experience was again a profound cultural experience for babies and children and evidence of our maturing and vital relationship with Bunurong Land Council. In relation to Social enterprise, this year we officially opened our Koorie Bush Trail (thanks to the extensive research work from Brianna Webster) and have been regularly hosting visits from community and educational groups. This stream of income will provide a vital source of income going forwards for our gathering place and employment opportunities for community members.
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Hansi Wegner is overseeing a community rebuild of the veggie garden and we are installing new irrigation systems that will enable us to produce more food for the mob and scale up our Koorie plant production ready for public sales. Many members are aware that our long-awaited Aboriginal Men’s Shed has been mired in planning red tape – it is now due to be opened in April, 2020. We look forward to seeing you at next year’s AGM in this new and important community space. We also have recently acquired a temporary office to accommodate our expanded workforce prior to our planned office extensions. The third important piece of infrastructure we are waiting on is the proposed carpark adjacent to our property. The Mornington Peninsula Shire has been working to resolve this pressing matter with us. Looking back over the last twelve months is immensely satisfying, seeing all we have achieved together. The complexity of our operations and the tempo and reach of our activities has expanded significantly. Willum Warrain has a strong reputation across the region as an Aboriginal gathering place that delivers for community and that community strongly connects with. Our Board is very conscious and committed we still need to respond to the vagaries of funding and have a responsibility to our mob to ensure we are sustainable. With growth comes some challenges but also many exciting possibilities. PS. We would not have been able to achieve all that we have without the wonderful support of:-
Our community Our non-Indigenous friends, allies and supporters Our staff Our philanthropic supporters Our non-Government agency supporters Our Government supporters, local, state and federal Our corporate supporters
Deadly regards, Jeanette Kandel
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Treasurer’s Report 2018-2019
Board Members present this report on behalf of Willum Warrain for the financial year ended 30th June 2019. The following persons held the office of Board Member during the year or since the end of the financial year:- Current Jeanette Kaindel - President Tom Sipthorpe - Vice President Hillary Aldenhoven - Secretary Stephen Thornbury - Treasurer Shirley Slann - ordinary Board member Debbie Clifford - ordinary Board member Jo Dowell - ordinary Board member Former Ken Beaumont Peter Aldenhoven Taneisha Webster CASH BALANCE:
30 Jun 2019 30 Jun 2018
Building Fund Account (including Term Deposit)
139,146 0
Charity Account 7,713 7,696
Debit Card 406 896
Petty Cash 23 23
Statement Account 410,022 265,286
Wages Account 168,230 0
Total 725,540* 273,901
*The bulk of the current available funds have been allocated for much needed full-time staffing,
additional offices, fulfilling grant commitments and the completion of the Men’s Shed over the
2019/20 financial period, enabling us to provide a broader range of services and programs to the
Community.
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HIGHLIGHTS:
• Willum Warrain’s operations during the year exceeded expectations in the opinion of the
current Board Members
• We continue to be part of the fastest growing Aboriginal catchment in the State
• A significant uplift in state and local government funding has been secured - funds that are
being used currently or earmarked for (including):
o Construction of the Men’s Shed in FY19 - 20
o Extension to existing offices
o Staffing - including three full time positions to manage this growth
• There has been unprecedented growth in donations and philanthropic contributions from
individuals and organizations who have recognized the needs of our Aboriginal Community
and are investing in the future of our Association.
• This increase in contributions has enabled us to fund new programs and events including:-
o Deadly Kids
o an inaugural Aboriginal Youth summit
o and led to an expansion of our community support program
• Willum Warrain has also recently employed Belinda Black, as Finance Administrator, allowing
us to make significant improvements to our financial operations.
WILLUM WARRAIN WISHES TO THANK:
Angela Hose and the team at Business Lighthouse - pro bono
Shawne Rubenstein – pro bono and
Paul Fox from Super Audit Services for your work in managing our finances and preparing this report.
CONCLUSION
Securing funding is critical to Willum Warrain determining our own destiny.
Thanks to all those who believe in what our mob is achieving on the Mornington Peninsula.
Stephen Thornbury
Treasurer
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Audit Scope
COMMITTEE REPRESENTATION LETTER Mr Paul Fox Super Audit Services PO Box 552 DROMANA VIC 3936 Dear Paul, This representation letter is provided in connection with your audit of the financial reports of Willum Warrain Aboriginal Association Inc for the year ended 30 June 2019, for the purpose of expressing an opinion as to whether the financial reports are presented fairly, in all material respects, in accordance with mandatory Australian accounting standards and the Associations Incorporations Reform Act 2012 of Victoria and the Australian Charities and Not-for-profits Commission Act 2012. We confirm, to the best of our knowledge and belief, having made such enquiries as we considered necessary for the purpose of appropriately informing ourselves, the following representations made to you during your audit: Financial report
• We have fulfilled our responsibilities, as set out in the terms of the audit engagement dated 12 August 2019, for the preparation of the 2019 financial report in accordance with mandatory Australian accounting standards and Associations Incorporations Reform Act 2012 of Victoria and Australian Charities and Not-for-profits Commission Act 2012; and in particular the financial report is fairly presented in accordance therewith. • We have disclosed to you the results of our assessment of the risk that the financial report may be materially misstated as a result of fraud. • Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable. • We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware. • Any related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of Australian accounting standards. • All events subsequent to the date of the financial report and for which Australian Accounting Standards require adjustment or disclosure have been adjusted or disclosed. • The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial report as a whole. A list of the uncorrected misstatements is attached to this letter.
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Information provided • We have provided you with: a) access to all information of which we are aware that is relevant to the preparation of the financial report such as records, documentation and other matters. b) all requested information, explanations and assistance for the purposes of the audit. c) unrestricted access to persons within the Association from whom you determined it necessary to obtain audit evidence. • All transactions have been recorded in the accounting records and are reflected in the financial report. • We have disclosed to you all known actual or possible litigation and claims whose effects should be considered when preparing the financial report; and accounted for and disclosed in accordance with the applicable financial reporting framework. -2-
General
• We have no plans or intentions that may materially affect the carrying values or classification of assets and liabilities. • The Associations have satisfactory title to all assets, and there are no liens or encumbrances on such assets nor have any assets been pledged as collateral that have not been disclosed in the financial report. • There have been no known instances of non-compliance or suspected non-compliance with laws and regulations or contractual agreements whose effects should be considered in preparing the financial report.
Fraud
• We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and confirm we have disclosed to you: a) the results of our assessment of the risk that the financial report may be materially misstated as a result of fraud b) all information in relation to fraud or suspected fraud that we are aware of and that affects the entity and involves: i. management ii. employees who have significant roles in internal controls or iii. others where the fraud could have a material effect in the financial report and c) all information in relation to allegations of fraud, or suspected fraud, affecting the entity’s financial report communicated to us by employees, former employees, analysts, regulators or others.
Going concern
• Nothing has come to our attention that would indicate that the Associations will not be able to continue as a going concern over the next 12 months. [Insert details of mitigating factors considered in going concern determination, if relevant.]
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Commitments • There were no material commitments for goods or services at year end, other than those disclosed in the financial report.
Impairment of assets
• We have considered the requirements of AASB 136: Impairment of assets when assessing the carrying values of assets and in ensuring that no assets within the scope of AASB 136 are stated in excess of their recoverable amount.
Liabilities
• There are no financial guarantee contracts in place to third parties which could be called upon in the event of a default, other than those disclosed in the financial report.
Inventory
• We have no plans to abandon lines of product or other plans or intentions that will result in any excess or obsolete inventory, and no inventory is stated at an amount in excess of net realisable value. • Provision has been made for material losses arising from the fulfilment of, or an inability to fulfil, any sale commitments or as a result of purchase commitments for inventory quantities in excess of normal requirements or at prices in excess of prevailing market prices.
Property, plant and equipment
• Rates of depreciation, applied to reduce book values of individual assets to their estimated residual values, reflect the probable useful lives of those assets to the association. • Allowances for depreciation have been adjusted for all significant items of property, plant and equipment that have been abandoned or are otherwise unusable. • The association has no ‘make good’ obligations in respect of its property, plant and equipment for which it would be required to make a restorative provision under AASB 137 Provisions, contingent liabilities and contingent assets which have not been included in the financial report.
Electronic presentation of financial report
• With respect to presentation of the financial reports on our website, we acknowledge that: a) we are responsible for the electronic presentation of the financial report b) we will ensure that the electronic version of the audited financial report and the auditor’s report on the website will be identical to the final signed hard copy version c) we will clearly differentiate between audited and unaudited information in the construction of the entity’s website as we understand the risk of potential misrepresentation
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d) we have assessed the controls over the security and integrity of the data on the website and confirmed that adequate procedures are in place to ensure the integrity of the information presented and e) we will not present the auditor’s report on the full financial report with extracts only of the full financial report.
Yours sincerely, Stephen Thornbury, Treasurer Karsten Poll, Co-Ordinator 3 October 2019
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Audit Report
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Report on the Audit of the Financial Report I have audited the financial report, being a special purpose financial report, of Willum Warrain Aboriginal Association Inc, which comprises the statement of financial position as at 30 June 2019, the statement of income and expenditure and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies, and the statement by the members of the Committee. In my opinion, the accompanying financial report of Willum Warrain Aboriginal Association Inc presents fairly, in all material respects, including:
(i) giving a true and fair view of the Association's financial position as at 30 June 2019 and of its financial performance for the year ended; and (ii) complying with the Australian Accounting Standards to the extent described in Note 1, the Association Incorporation Reform Act 2012 of Victoria, the Australian Charities and Not-for-profits Commission Act 2012 and Division 60 of the Australian Charities and Not-for-profits Commission Regulation 2013.
Basis for opinion I conducted my audit in accordance with Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. I am independent of the association in accordance with the auditor independence requirements of Division 60 of the Australian Charities and Not-for-profits Commission Act 2012 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Emphasis of Matter - Basis of Accounting I draw attention to Note 1 to the financial report, which describes the basis of accounting. The financial report has been prepared for the purpose of fulfilling the association’s financial reporting responsibilities under the Associations Incorporations Reform Act 2012 of Victoria and the Australian Charities and Not- for-profits Commission Act 2012. As a result, the financial report may not be suitable for another purpose. My opinion is not modified in respect of this matter.
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Responsibilities of the Committee for the Financial Report The Members of the Committee are responsible for the preparation and fair presentation of the financial report in accordance with Australian Accounting Standards, the Associations Incorporation Reform Act 2012 of Victoria and the Australian Charities and Not-for-profits Commission Act 2012 and for such internal control as the committee determines is necessary to enable the preparation of the financial report that gives a true and fair view and is free from material misstatement, whether due to fraud or error. In preparing the financial report, the committee are responsible for assessing the association’s ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless the committee either intend to liquidate the association or to cease operations, or have no realistic alternative but to do so. They are also responsible for overseeing the association’s financial reporting process. INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS Auditor’s Responsibilities for the Audit of the Financial Report My 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 my 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 the financial report. As part of an audit in accordance with Australian Auditing Standards, I exercise professional judgment and maintain professional scepticism throughout the audit. I 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 my 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 controls 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 fund’s internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. • Conclude on the appropriateness of committee’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty
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exists related to events or conditions that may cast significant doubt on the fund’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of the auditor’s report. However, future events or conditions may cause the fund 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.
I communicate with the committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during the audit. PAUL FOX, CPA
Dated this 4th day of October 2019
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Financial Statements
Willum Warrain Aboriginal Association Inc
ABN: 41 179 080 355
Statement of Profit or Loss and Other Comprehensive Income
For the year ended 30 June 2019
Expenses
Employee benefits expense 217,070 116,277
Depreciation expense 8,342 4,847
Activities & Events 61,584 52,492
General Administration 13,468 13,525
Insurance 5,878 5,890
Office Supplies & Equipment 6,929 3,784
Motor Vehicle Expenses 5,044 4,535
Property Related Expenses 4,414 10,012
Charitable Support & Donations 10,844 3,439
Telephone & Internet 4,115 5,075
Total Expenses 337,688 219,876
Operating Surplus/(Deficit) for the year
The accompanying notes form part of these financial statements
434,716 (24,403)
Income
Grants - Local Government
Grants - State Government
Grants - Commonwealth Government
Grants - Other
Interest
Donations - General
Donations - Philanthropics
Other Income
Total Income
Notes 2019 2018
$ $
126,788 19,693
256,605 79,844
133,718 -
40,000 -
405 -
15,331 23,533
188,553 38,317
11,004 34,086 772,404 195,473
Other Comprehensive Income
Buiilding Fund Grants - State Government
Building Fund Donations
Total Comprehensive Income for the year
64,000 -
13,300 -
512,016 (24,403)
28
Willum Warrain Aboriginal Association Inc
ABN: 41 179 080 355
Statement of Financial Position
As at 30 June 2019
Liabilities Current Liabilities
Accounts Payable 57,239 16,736
Employee Liabilities 18,020 2,434
Provision for Annual Leave 9,060 0
Income Received in Advance 34,500 181,666
Total Current Liabilities 118,819 200,836
Non Current Liabilities 0 0
Total Liabilities 118,819 200,836
Net Assets
726,060
214,044
Equity
Retained Earnings 726,060 214,044
Total Equity 726,060 214,044
The accompanying notes form part of these financial statements
Assets
Current Assets
Cash at Bank and on Hand
Term Deposits
Accounts Receivable
Total Current Assets
Notes 2019 2018
$ $
605,540
273,901
120,000 0
17,264 88,330 742,804 362,231
Non-Current Assets
Property, Plant & Equipment
Total Non-Current Assets
Total Assets
2 102,075 52,649
102,075 52,649
844,879 414,880
29
Willum Warrain Aboriginal Association Inc ABN: 41 179 080 355
Statement of Changes in Equity
For the year ended 30 June 2019
The accompanying notes form part of these financial statements
Retained Earnings
Opening Balance
Surplus (loss) for the Period
Closing Balance of Retained Earnings
2019 2018
$ $
214,044 238,447
512,016 (24,403)
726,060 214,044
30
Willum Warrain Aboriginal Association Inc
ABN: 41 179 080 355
Statement of Cash Flows
For the year ended 30 June 2019
Notes 2019 2018
$ $
Cash flows from operating activities:
Receipts from grants, donations and other sources 747,658 371,098
Payments to clients, suppliers & employees (315,956) (211,312)
Interest received 405 -
Net cash provided by operating activities 432,107 159,786
Net increase / (decrease) in cash and cash equivalents held 451,639 156,065
Cash and cash equivalents at beginning of year 273,901 117,836
Cash & cash equivalents at end of financial year 725,540 273,901
The accompanying notes form part of these financial statements
Cash flows from investing activities:
Payments for purchase of property, plant and equipment
Net cash used by investing activities
(57,768) (3,721)
(57,768) (3,721)
Cash flows from financing activities:
Proceeds from Building Fund Grants & Donations
Net cash used by financing activities
77,300 -
77,300 -
31
Willum Warrain Aboriginal Association Inc
ABN: 41 179 080 355
Notes to the Financial Statements
For the year ended 30 June 2019 2019 2018
$ $
2. Plant & equipment
Artworks at Cost 2,112 2,112
Leasehold Improvements at Cost 52,019 -
Leasehold Improvements Accumulated Depreciation (2,600) -
Total Leasehold Improvements 49,419 -
3. Cash Flow Information
(a) Reconciliation of Cash
Cash at bank 605,540 273,901
Term deposit 120,000 - 725,540 273,901
(b) Reconciliation of Cash Flow from Operations with Operating Surplus
Net surplus/(deficit) for the period 434,716 (24,403)
Non‑cash flows in profit
- Depreciation 8,342 4,847
Changes in assets and liabilities:
- (Increase)/decrease in trade and other receivables 71,066 (6,041)
- Increase/(decrease) in income in advance (147,166) 181,666
- Increase/(decrease) in trade and other payables 40,503 3,717
- Increase/(decrease) in provision for annual leave 9,060 -
- Increase/(decrease) in employee liabilities 15,586 -
Cash Flows from operations 432,107 159,786
4. Events after the end of the Reporting Period
No matters or circumstances have arisen since the end of the financial year which significantly
affected or may significantly affect the operations of the Association, the results of those operations or
the state of affairs of the Association in future financial years.
5. Association Details
The financial report is for the Willum Warrain Aboriginal Association Inc as an individual entity,
incorporated and domiciled in Victoria, Australia. The financial report is presented in Australian dollars.
The registered office of the association is:
10c Pound Road
Hastings, Vic, 3915
Plant & Equipment at Cost 13,723 7,974
Plant & Equipment Accumulated Depreciation (3,416) (1,523)
Total Plant & Equipment 10,307 6,451
Motor Vehicles at Cost 53,333 53,333
Motor Vehicles Accumulated Depreciation (13,096) (9,247)
Total Motor Vehicles 40,237 44,086
Total Plant & equipment 102,075 52,649
32
Willum Warrain Aboriginal Association Inc ABN: 41 179 080 355
Statement by Members of the Committee For the year ended 30 June 2019
In the opinion of the committee members:
1 there are reasonable grounds to believe that the registered entity will be able to pay its debts,
as and when they become due and payable; and
2 The financial statements and notes are in accordance with the Australian Accounting Standards
to the extent described in Note 1, the Association Incorporation Reform Act 2012 (VIC) and the
Australian Charities and Not-for-profits Commission Act 2012 .
Signed in accordance with subsection 60.15(2) of the Australian Charities and Not-for-profit
Commission Regulation 2013.
Committee Member: Stephen Thornbury
Committee Member Tom Sipthorpe
Dated this 4th Day of October 2019
33
Contact Information
Willum Warrain Aboriginal Association Incorporated
PO Box 583 Hastings Victoria 3915
Tel: 03 5979 1391
Email: [email protected]
LIKE US ON FACEBOOK
www.willumwarrain.org.au
