final report july 2008 – march 2009 · 2009. 8. 14. · bundaberg regional council, rockhampton...
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Final Report July 2008 – March 2009
The Department of Local Government, Sport and Recreation
Letter of Compliance
The Honourable Desley Boyle MPMinister for Local Government and Aboriginal and Torres Strait Islander PartnershipsPO Box 15031City East Qld 4002
Dear Minister
I am pleased to present the Final Report for the Department of Local Government, Sport and Recreation for the period 1 July 2008 to 26 March 2009.
I certify that this Final Report complies with:• theprescribedrequirementsoftheFinancial Administration and Audit Act 1977 and the Financial
Management Standard 1997, and• thedetailedrequirementssetoutintheAnnual Reporting Guidelines for Queensland Government
Agencies.
Achecklistoutliningthefinalreportingrequirementscanbeaccessedatwww.dip.qld.gov.au.
Yours sincerely
Michael Kinnane ESM FAIMAssociate Director-General, Local Government and Service DeliveryDepartment of Infrastructure and Planning
Machinery-of-government changesTheDepartmentofLocalGovernment,SportandRecreationwasabolishedbyAdministrativeArrangementsOrder(No.1)2009on 26 March 2009. The local government function has transitioned to the Department of Infrastructure and Planning. Sport and recreation functions have transitioned to the Department of Communities. The Office of Rural and Regional Communities transferred to the Department of Employment, Economic Development and Innovation.
Futureperformancereportsforthesefunctionswillbepublishedbythoserespectivedepartments.
The final report of the Department of Local Government, Sport and Recreation summarises its financial and corporate performance from 1 July 2008 to 26 March 2009, unless otherwise stated, and reflects the structure, operations and performance of the department as it existed on 26 March 2009.
ThisreportaimstomeettheneedsofstakeholdersintheconclusionofthebusinessoftheDepartmentofLocalGovernment,Sport and Recreation.
Onlylimitedcopiesofthisfinalreportwillbeavailableinhardcopy.Toobtainacopypleasecontact:
Department of Infrastructure and PlanningPO Box 15009 City East QLD 4002Ph: (07)32278548Fax: (07)32244683
Alternatively,youcanvisitthefollowingwebsites:
www.dip.qld.gov.auwww.sportrec.qld.gov.au
TheQueenslandGovernmentiscommittedtoprovidingaccessibleservicestoQueenslandersfromallculturallyandlinguisticallydiversebackgrounds.Ifyouhavedifficultyinunderstandingthefinalreportandneedaninterpreter,pleasecalltheTranslatingandInterpretingService(TISNational)on131450andaskthemtotelephonetheQueenslandDepartmentofInfrastructureandPlanningon0732278548.
CommunicationObjective
©StateofQueensland(DepartmentofInfrastructureandPlanning)2009
Contents
Message from the Associate Director-General 2
Regional highlights – 1 July 2008 to 26 March 2009 4
Our key performance indicators 7
Ourcontributiontogovernmentpriorities 10
GoalOne–Capable,sustainableandaccountablelocalgovernments 12
Goal Two – Active and engaged communities 16
Goal Three – Healthy communities and individuals actively participating in sport and recreation 19
Financial overview - 1 July 2008 to 26 March 2009 23
Financial Statements 29
Appendices 71
Glossary of terms and acronyms 113
Tables 118
Contact details 119
1
Message from the Associate Director-General
I am delighted to present to you the Final Report of the Department of Local Government, Sport and Recreation, for the period of 1 July 2008 to 26 March 2009.
This report details the achievements and successes of the department over those nine months. It is a fitting final report for adepartmentthathasbeenfocussedonbuildingpartnershipsthroughout the state and improving models of service delivery to stakeholders.
During2008wecontinuedourambitiousstructuralrealignmentthrough regionalisation of the department’s key services. To align serviceswithnewlocalgovernmentareasandboundaries,fiveregionswereestablished:FarNorth,Northern,Central,SouthWest and South East Queensland. The regional localities assumed theleadresponsibilityfortheintegrateddeliveryofadvisoryand support services to respective clients. This process of regionalisation moved departmental functions and decision making, as well as staff, to 22 locations throughout Queensland delivering local support to local partners.
While2007–08focusedondeliveringstructuralchangeinQueensland’s local government sphere, these past nine months have progressed the development of a new local government act, the implementation of the national framework in Queensland for thesustainabilityoflocalgovernmentandthedeliveryofcapacitybuildingprogramstosupportcouncils.Thisworkwilldeliveramodern,accountableandtransparentsystemoflocalgovernmentin Queensland.
We also delivered a range of services and programs to enhance thehealthandwellbeingofindividualsandcommunities,andtoincrease participation in sport and active recreation.
ThehugelysuccessfulFindyour30campaignhasbeenakeyinitiative of the department and supports the Queensland Government’s Toward Q2: Tomorrow’s Queenslandambitionofmaking Queenslanders Australia’s healthiest people. The campaign continued to encourage Queenslanders to find that all important 30 minutes of physical activity each day.
During2008-09wealsodelivered$71.8millioninfundingfortheconstruction of sport and recreation infrastructure and the delivery of sport and recreation programs within Queensland communities.
InAugust2008,theworld’seyesturnedtowardBeijing,asChinahosted the 2008 Olympic and Paralympic Games. Queensland AcademyofSportathletescontributed54percentofAustralia’smedaltallyfortheOlympicsandbroughthome14medalsfromthe Paralympics. This excellent result maintains Queensland’s and the Academy’s reputation as a powerhouse for developing our elite sporting talent.
With the assistance of our key partners and stakeholders, we have met the differing needs of our clients from the Torres Strait to Birdsville to the Gold Coast. I thank each one of the officers of the Department of Local Government, Sport and Recreation fortheirenthusiasm,hardworkandprofessionalism.Ithasbeenmy pleasure to have led them as their Director-General and I am proudoftheircommitmenttobuildingstrongcouncilsandstrongcommunities for a growing Queensland.
Kind regards
Michael Kinnane ESM FAIMAssociate Director-General, Local Government and Service Delivery Department of Infrastructure and Planning
2 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
3
Regional highlights – July 2008 to March 2009
Far North Queensland
• allocated$816959forBlueprintfortheBushprojects,includingruralserviceaccessprojects
• distributed$38.1millionundertheNaturalDisasterReliefandRecovery Arrangements to assist in the restoration of assets of the Cairns Regional Council, Cassowary Coast Regional Council, Cook Shire Council, Croydon Shire Council, Etheridge Shire Council,TablelandsRegionalCouncil,andYarrabahAboriginalShireCouncil,whichweredamagedbytropicalcyclonesand/orfloods
• paid$9.9millionundertheJointAgencyInfrastructureprogramfor Indigenous environmental health infrastructure
• allocated$1.17millionfortheYarrabahsubdivisionproject
• allocatedfundingof$0.174millionforCroydonShireCouncilto upgrade the sand, greens and tee-offs at the Croydon golf course
• promotedsafeandexcitingparticipationinoutdoorrecreationthrough programs delivered through active recreation centre at Lake Tinaroo
• facilitatedtheSouthEastCapeClusterMeetingbetweenneighbouringcouncils,WujalWujalAboriginalShireandCookShire,tobuildstrongerworkingrelationships
• co-facilitatedthetwo-yearCertificateLevelTwoinwatermanagement training program under the Joint Agency InfrastructureprogramforstaffofAboriginalandTorresStraitIsland councils
• fundedabusinesscoachtoassistCassowaryCoastRegionalCouncil develop a strategic financial action plan and financial modelling
• allocated$14millionundertheMajorInfrastructureprogramfortheTorresStraitIslands,withjointlymatchedfundsfromthe Torres Strait Regional Authority for the construction of environmental health infrastructure such as the Masig Island, WarraberIsland,PorumaIsland&MabuiagIslandreticulatedwastewater treatment plants
• allocated$1.8milliontowardstheoperationandmaintenanceof the water related infrastructure within the Torres Strait Island Regional Council and mainland Indigenous communities
• spent$1.05millionontheoperationalmaintenanceoftheNorthernPeninsulaAreaRegionalCouncilwatersupply
• approved$2.2million,undervarioussportandrecreationfundingprogramsincludingtheClubDevelopmentprogram,Local Sport and Recreation program and Minor Facilities program,intheFarNorthRegion
Northern Queensland
• commencedthe$29.58millionredevelopmentofReidParktofacilitate the staging of the annual V8 Supercars motor racing event in Townsville from July 2009
• allocated$276144todevelopinfrastructureandcommunityfacilities for Burdekin Shire Council
• distributed$26.9millionundertheNaturalDisasterReliefandRecovery Arrangements to assist in the restoration of assets of the Charters Towers Regional Council, Mackay Regional Council, McKinley Shire Council, Burke Shire Council, Carpentaria Shire CouncilandMountIsaCouncilwhichweredamagedbytropicalcyclonesand/orfloods
• allocated$133000toassistwiththeconstructionoffixed-sitescreensatHarrupParkCountryClub
• committedfundingof$997020foraregionaltennisfacilityinMount Isa, with construction to commence in 2008-09
• allocated$599220inthreeroundsofBlueprintfortheBush,Our Place Our Future program
• allocated$120000fundingfortheBurdekinCommunityTransport Scheme through the Blueprint for the Bush, Rural Service Access initiative
• hostedtheannualBlueprintfortheBushForuminChartersTowersinOctober2008inwhich90peopleparticipated
4 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
• allocatedfundingof$500000toMcKinlayShireCounciltoassistwiththeconstructionofadisplaybuildingtohouseinterpretive material on the Julia Creek Dunnart and other significant local industries
• paidfundingof$750000toMountIsaCityCouncilforitsCBDrenewalproject
Central Queensland
• brokeredtrainingforBananaShireCouncilstafftobuildtheircapacitytobetterservetheircommunity
• assistedtheWoorabindaAboriginalShireCouncilwiththeselection and recruitment of its Chief Executive Officer
• distributed$174908undertheFloodRecoveryprogramandthe Sport and Recreation Disaster Assistance program to assist sport organisations to renew operations after flood and cyclone disasters in Rockhampton Regional Council, Central Highlands Regional Council and Gympie Regional Council
• allocated$468104to19organisationstosupportgoodnutrition and physical activity initiatives under the Eat Well Be Active Community Partnerships program to:
o deliver an interactive sports program for all community membersincludingbicycleriding,indoorsportsandtheuseof local pools in the Diamantina Shire
o conduct a ten month program incorporating a variety of activitiessupportedbyahealthyeatingeducationprograminWoorabinda
o deliver nutrition, physical activity and health education to studentsatCherbourg
o deliver a structured weekly program of fitness activities and nutrition advice to the aged at Childers
• allocated$649920to164sportorganisationstodeveloptheir organisation’s capacity and deliver more physical activity opportunitiesundertheClubDevelopmentprogram
• allocatedatotalof$913564toFraserCoastRegionalCouncil,BundabergRegionalCouncil,RockhamptonRegionalCouncil,Winton Shire Council, Longreach Regional Council, Diamantina ShireCouncil,Blackall-TamboRegionalCouncilandBarcaldineRegional Council, for the construction of physical activity spaces under the Local Sport and Recreation program including:
o afourrinksyntheticlawnbowlsgreenatIsisford
o a750xthreemetreconcretewalk/cyclewayatBundaberg
o two tennis courts at Bedourie
• allocated$2.7millionto31sportandrecreationorganisationsfor the upgrade and construction of sport and physical activity facilities under the Minor Facilities program, including to:
o construct one 24 x 18 metre turf cricket wicket and turf oval forAustralianfootballatHerveyBay
o constructretractableshadesovertwolawnbowlsgreensatEmerald
o upgrade lighting to competition standard for Australian footballatMcLeanOvalinHerveyBay
• allocated$15000towardstheImbilMultiPurposeRecreationFacility Master Concept plan in partnership with Department of Tourism, Regional Development and Industry and Community Futures Task Force
• fundedtheBurnettInlandEconomicDevelopmentOrganisationwith$107876todeliverleadershiptrainingandactivitiesthrough their community leadership, Skills for Changing Times program, to 801 participants
• allocated$20000toNorthBurnettRegionalCouncilforthe“Kick Start” Monto Business Precinct Revitalisation Strategy to develop a plan to revitalise Monto’s heart
South West Queensland
• hostedtheinauguralRuralWomen’sSymposiuminRomainSeptember2008forover90ruralwomenselectedfromapplicants across the state
• paid$375000towardstheupgradeandimprovementoftheCrowsNestCommunityHub
5
• allocated$375003fortheupgradeoftheChinchillawastewater treatment plant
• allocated$31800forimprovementstothelightingalongtheBalonne River park in St George
• supportedtheinstallationofwatertanks,pumpsandassociated piping for an irrigation system for Oakey Junior RugbyleagueIncwithfundingof$112000
• allocated$58020towardsanupgradeoflightingfortheCharlevilleBowlsClub
• allocated$64253fortheinstallationofwatertanksandanautomatedirrigationsystemforToowoombaValleysRugbyLeagueFootballClubInc
• allocated$54000forthedevelopmentofasportandrecreation plan for the Roma Regional Council area
South East Queensland
• allocated$9.5millioninsportandrecreationfundingintheSouthEastRegionthroughtheMinorFacilitiesprogram,ClubDevelopment program, Local Sport and Recreation program, Sport and Recreation Disaster Assistance program, Young Athletes Assistance program, South East Trail Bike and Off Road Vehiclesprogram,ClubFinancialAssistanceprogramandFloodRecovery program to deliver or support:
o the redevelopment of the George Alder Tennis Centre at Leichhardtwhichwasofficiallyopenedon18October2008
o the upgrade of three sports fields, including a water irrigation and management system at Ashgrove Sports Ground, Ashgrove
o theconstructionofatwo-storeyclubhouseatVictoriaTerrace, Greenslopes
o the extension to the gymnastics facility at the YMCA Sports CentreatJamboreeHeights
o the replacement of the synthetic hockey field and irrigation system at Colmslie
o theupgradeofsoftballfacilitiesatDowneyPark,Windsor
o the upgrade of a soccer field at Runcorn
o the upgrading of five tennis courts at Aspley High School
o theextensionoftheclubhousetosupportlawnbowlsatNosworthyPark,Corinda
o the Tudor Park Community Recreation Centre at Loganholme whichopenedon5February2009,andwasjointlyfundedwith Logan City Council
o the development of an Indoor Facilities Strategy for the Gold Coast
o a series of sports summits and a volunteer support program for the Gold Coast
o the Southern Moreton Bay Islands Sport and Recreation StrategywhichwasendorsedbyRedlandsCityCouncilinFebruary2009
o the development of a Sunshine Coast Regional Sport and RecreationStrategyandtheconstructionoftwowalk/cycleways in partnership with Sunshine Coast Regional Council
o three sport and recreation participation programs, the upgradeoftennisandnetballcourts,installationofoutdoorfitness stations in various parks and the construction of a recreation trail in partnership with Moreton Bay Regional Council
• hostedtheIpswichSportsSummitinpartnershipwithIpswichCity Council
• ledthesportandrecreationcomponentoftheNorthernGoldCoast Coordinated Social Infrastructure Strategy, as part ofawholeofgovernmentcommitmentcoordinatedbytheDepartment of Infrastructure and Planning
• allocated$21milliontotheGoldCoastCityCouncilfortheMerrimac Wastewater Treatment Plant Southern Recycled Water Release System upgrade part one
• allocated$63milliontotheMoretonBayRegionalCouncilforupgradeandprocessimprovementsattheMurrumbaDownsWastewater Treatment Plant through the Water and Sewerage Program
• allocated$18500toRedlandCityCouncilforthelightingat the Donald Simpson Centre car park through the Security Improvement Program
6 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Government ambition
Strong–creatingadiverseeconomypoweredbybrightideas2020 target
Queensland is Australia’s strongest economy, with infrastructure that anticipates growthDepartmental goal
Capable,sustainableandaccountablelocalgovernmentsDepartmental output
Servicestosupportsustainable,transparentandaccountablelocalgovernmentsPerformance Measure Annual
Target 2008-09
Target to March
2009
Result to March
2009
Comments on results for 9 months to March 2009
numberofcouncilswithunqualifiedaudit reports
138 138 138The target and result for 2008-09 were determined when the totalnumberofcouncilswas157.
percentageofcouncillorsadvised/trained in the Code of Conduct 100% 100% 100%
Councillorswereadvisedoftheirobligationsunderthetermsofthe Code of Conduct following the local government elections in 2008.
client satisfaction with advice and servicesprovidedbythedepartment
80% - -The survey instrument used to capture evidence of client satisfactionisdistributedinthefourthquarterofeverysecondfinancial year, and is scheduled for April 2009. The result for 2008-09willbepublishedintheServiceDeliveryStatement2009-10 for the Department of Infrastructure and Planning. Preliminary analysis of the 2008-09 survey indicates client satisfactionof76%,72%and81%respectively.
local government satisfaction with departmental relationship
80% - -
client satisfaction with management of local government funding programs 80% - -
development of financial sustainabilityframeworksforQueensland’s local governments
100% 100% 89%Allframeworkswillbefullydevelopedby30June2009.
per centage of councils that maintain or improve their Queensland Treasury CorporationFinancialSustainabilityRating
100% - -
QTChasnotundertakenfinancialsustainabilityreviewssince2007.Thedepartmentwillassumethisresponsibilityfrom 2009-10throughitssustainabilityandreportingprocess (seeSignificantProjectsinAppendix1).
percentageofgrantandsubsidynotifications within agreed timeframes 95% 95% 70%
Performanceinthefirsttwoquartersfor2008-09was94%and84%respectively.ProcessingdelaysinthethirdquarterwerecausedbyincompletelocalgovernmentapplicationsunderNaturalDisasterReliefandRecoveryArrangements.
proportion of local government grants andsubsidiesdistributedtorural,regional and Indigenous communities
75% 75% 80%This excellent result reflects the department’s commitment to financially supporting rural, regional and Indigenous communities, particularly through funding the Blueprint for the Bush program.
administration costs as a per centage of local government grants and subsidyfundingdistributed
0.75% 0.75% 0.56%A review of the grant process was undertaken to ensure continual improvement and this result reflects the department’s continued efficiency in managing grant funding.
Note:TheseperformancemeasureshavetransitionedtotheDepartmentofInfrastructureandPlanningfollowingmachinery-of-governmentchangeseffective26 March 2009.
Our key performance indicators
7
Government ambition
Strong–creatingadiverseeconomypoweredbybrightideas
2020 target
Queensland is Australia’s strongest economy, with infrastructure that anticipates growth
Departmental goal
Active and engaged communities
Departmental output
Services to support engaged rural and regional communities
Performance Measure Annual Target
2008-09
Target to March
2009
Result to March
2009
Comments on results for 9 months to March 2009
satisfaction level of participants and partners at Office of Regional and Rural Communities forums
80% - -The satisfaction level of participants and partners at rural and regionalcommunitiesforumshasnotbeenmeasured.
percentageofgrantandsubsidynotifications within agreed timeframes
95% 95% 80%An extension of the grants notification process to accommodate a second round of moderation for the Rural Service Access Initiative has delayed notification of successful applications.
per centage of proposals from Ministerial Regional Community Forums responded to within agreed timeframes
95% 95% 100%
All proposals received for the Ministerial Regional Community Forumweredealtwithinthefirstquarterof2008-09.
Note:TheseperformancemeasureshavetransitionedtotheDepartmentofEmployment,EconomicDevelopmentandInnovationfollowingmachinery-of-government changes effective 26 March 2009.
8 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Government ambition
Healthy – making Queenslanders Australia’s healthiest people
2020 target
Cutobesity,smoking,heavydrinkingandunsafesunexposurebyone-third
Departmental goal
Healthy communities and individuals actively participating in sport and recreation
Departmental output
Sport and recreation infrastructure, funding, advice and programs
Performance Measure Annual Target
2008-09
Target to March
2009
Result to March
2009
Comments on results for 9 months to March 2009
participation in departmental sport and active recreation programs:
• percentageofQueenslandschools accessing the department’s sport and active recreation programs
15% 10% 59%
This result reflects the successful promotion to schools of sport and recreation programs, including the Get Active Queensland SchoolsProgramaswellasanincreaseinthenumberof schools accessing programs and facilities at the active recreation centres.
participation in departmental sport and active recreation programs:
• totalparticipantsinthedepartment’s sport and active recreation programs
600 000 474288 692157
Programsdeliveredbyactiverecreationcentreshaveattracted50% more participants than predicted.
participant satisfaction with the department’s sport and active recreation programs
85% 85% 88%Statewide education, accreditation and participation programs including Locker Room forums and regional workshops continue to meet the needs of the participants.
percentageofgrantandsubsidynotifications within agreed timeframes
95% 95% 95%Thetimeframebetweenapprovalofgrantsandsubsidiesapplication and applicants receiving their funding agreements is met in 95% of cases.
total investment in sport and active recreation in Queensland for participation and development programs
$27.9million
$18.4 million
$21.5 million
AdditionalfundingwasapprovedbytheformerMinisterforSport under the Sport and Recreation Development program.
total investment in sport and active recreation in Queensland for infrastructure
$65.3 million
$55.1 million
$50.3 million
The later release of the Minor Facilities program and Local Sport and Recreation program has resulted in drawdowns not aligned tothebudgetforecast.Howevertheannualinvestmentinsportand recreation infrastructure in 2008-09 is estimated to exceed the annual target.
per centage of Queensland Academy of Sport athletes selected for national teams
25% 25% 25%Queensland has maintained its excellent record of representation on national sporting teams.
stakeholder satisfaction with servicesprovidedbyQueenslandAcademy of Sport 85% - -
The survey instrument used to capture evidence of client satisfactionisdistributedinthefourthquarter,andthereforehasnotbeenmeasuredbefore26March2009.Theresultsfor2008-09willbepublishedintheServiceDeliveryStatement2009-10 for the Department of Communities.
Note:TheseperformancemeasureshavetransitionedtotheDepartmentofCommunitiesfollowingmachinery-of-governmentchangeseffective26March2009.
9
Ourcontributiontogovernment priorities
InherStateoftheStateaddresson12September2008,PremierAnna Bligh launched the Queensland Government’s vision for Queensland in 2020 - Toward Q2: Tomorrow’s Queensland(Q2).
Thisvisionhasbeenframedaroundfiveambitionscoveringtheeconomy, the environment and our Queensland lifestyle, the education and skills of Queenslanders, the health of Queenslanders and the communities in which we live, work and play. Within each ofthoseambitions,long-termtargetsfor2020havebeensettotacklesomeofthebiggestchallengesfacingthestate.
A complete copy of the Toward Q2: Tomorrow’s Queensland(Q2)visionisavailableathttp://www.thepremier.qld.gov.au/tomorrow/
ThedepartmenthasdirectlinkstofourofthefiveambitionssetforQueensland –
Strong – creating a diverse economy powered by bright ideas
Green – protecting our lifestyle and environment
Healthy – making Queenslanders Australia’s healthiest people
Fair – supporting safe and caring communities
ThefifthambitionfortheQ2vision,Smart,intendstodeliverworld-class education and training.
As it operates in an environment of continuous improvement that aimstoberesponsive,innovative,proactive,professionalandproud of its achievements, the department supports strong councils and strong and healthy communities and individuals in a growing Queensland.
Therelationshipbetweenthedepartment’sstrategicplanningandbudgetedoutputsandtheGovernment’s2020visioncanbedepicted as:
10 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Government ambition
Green
protecting our lifestyle and environment
Healthy
making Queenslanders Australia’s healthiest people
Fair
supporting safe and caring communities
2020 target
protect 50 per cent more land for nature conservation
andpublicrecreation
cutobesity,smoking,heavydrinking and unsafe sun exposurebyone-third
increaseby50percent the proportion of
Queenslanders involved in their communities as
volunteers
Services to support sustainable,transparentandaccountablelocal
governments
Services to support engaged rural and regional
communities
Sport and recreation infrastructure, funding, advice and programs
Departmental annual strategic and operational plans
Individual performance and career development plans
Healthy communities and individuals actively
participating in sport and recreation
Active and engaged communities
Capable,sustainableandaccountablelocal
governments
Departmental output Strategic goal
Strong
creating a diverse economy poweredbybrightideas
Queensland is Australia’s strongest economy,
with infrastructure that anticipates growth
11
Goal oneCapable,sustainableandaccountablelocalgovernments
Government ambitionStrong–creatingadiverseeconomypoweredbybrightideas
2020 targetStrong – Queensland is Australia’s strongest economy, with infrastructure that anticipates growth
Departmental outputServicestosupportsustainable,transparentandaccountablelocalgovernments
HighlightsDeveloped the Local Government Bill 2009 for introduction into Parliament in April 2009
Provided$1.274milliontoAboriginalandTorresStraitIslandercouncilsthoughtheCommunityGovernanceImprovement Strategy
Released the first Annual Return on the Status of Asset Management to 58 Queensland councils
Implemented strategies to increase and support women’s participation in local government
Implemented a statewide regional service delivery and funding model
CompletedfiveenvironmentalhealthprojectsinmainlandIndigenouscouncilsandfourprojectsintheTorresStrait region
Allocatedover$125millionforhighprioritywastewatertreatmentplantupgradesprojects
Distributed80percentoflocalgovernmentgrantsandsubsidisestorural,regionalandIndigenouscommunities
12 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Our achievements July 2008 to March 2009
Strategy 1 – Develop a new Local Government Act and City of Brisbane Act to improve transparency and accountability
Between July 2008 and March 2009, we:
• completedpolicydevelopmentandworkedwithOfficeofthe Queensland Parliamentary Council to draft the new Local Government Bill 2008 which was introduced into Parliament on 28October2008
• conducted42informationsessionsontheBillwith700participantsandreceived52submissionswithpositivefeedbackandrequestsforchangestoclarifysomesections
• developedtheLocal Government Bill 2009, incorporating stakeholder comments, for introduction into the Parliament in April 2009 as the second component of a new suite of local government governance legislation.
Strategy 2 – Partner with Aboriginal and Torres Strait Islander communities to improve their governance arrangements
Between July 2008 and March 2009, we:
• provided$1.274milliontoAboriginalandTorresStraitIslandercouncils through the Community Governance Improvement Strategy to:
o improve governance and local government service delivery
o deliver accredited training in local government administration, and non-accredited training to staff across all Indigenous councils
o researchthedevelopmentofalocalgovernmentskillsbankto provide skilled personnel to train, mentor and develop skills of Indigenous councils’ staff
• facilitated41enrolmentsincounciltrainingprograms,deliveredbyLocalGovernmentAssociationofQueensland
• liaisedwithBrisbaneNorthInstituteofTAFEandtheAnimalIndustryResourceCentreregardingtrainingrequiredbyauthorised implanters under the Animal Management (Cats and Dogs) Act 2008
• provided$1.97millioninfundingtoIndigenouscouncilsunderthe revenue replacement funding package on alcohol reform
• facilitatednegotiationswiththeDepartmentofNaturalResourcesandWaterandOfficeforAboriginalandTorresStraitIslanderPartnershipsonfutureplacementoflandandjusticematters currently located in the Local Government Act 1993
• establishedinterdepartmentalworkinggrouptoinvestigatethepossibilitiesforWeipatobecomealocalgovernmentarea
• facilitatednegotiationbetweenAurukunandCookcouncilstotransferlandandfinaliseboundarychanges
• participatedinthecrossagencytaskforcefortownplanningand land administration in remote Indigenous communities to coordinate land use planning, housing and associated environmental health infrastructure.
Strategy 3 – Develop an innovative performance evaluation sustainability and reporting framework for councils
Between July 2008 and March 2009, we:
• completedthedetaileddesignoftheSustainabilityandReporting process including endorsement of the Annual Return on Asset Management and the Annual Return on Community Engagement
• provideddetailedbriefingstoMayors,CouncillorsandChiefExecutives of mainstream and Indigenous councils on the new sustainabilityandreportingprocess
• releasedthefirstAnnualReturnontheStatusofAssetManagementto58QueenslandcouncilsinDecember2008,towhich49responseswerereceivedbythedepartmentforanalysis.
13
Strategy 4 – Build the expertise of elected council officials and council staff through targeted training, focused on the business and operations of local government
Between July 2008 and March 2009, we:
• developedbestpracticemodelsandimplementedarangeoftargetedcapacitybuildingstrategiestoassistlocalgovernmentstomeetlegislativeandgovernancerequirements
• implementedstrategiestoincreaseandsupportwomen’sparticipationinlocalgovernmentinbothelectedand non-elected roles
• developedtrainingprogramstosupporttheimplementation of animal management legislation
• developedbestpracticemodelandtrainingworkshopstoassist with the preparation of annual financial statements.
Strategy 5 – Provide advice and assistance to local governments, including advice to improve community engagements practices
Between July 2008 and March 2009, we:
• implementedastatewideregionalservicedeliveryandfundingmodel,includingtheestablishmentoffivenewregionalofficesto improve client services and increase effectiveness and efficiency
• developedmodelsandguidelinesforlocalgovernments,suchas Tropical Financial Statements, model local laws, Expenses Policy Guidelines, Meeting Procedures
• gaveadvice,supportandguidancetocouncilfundingofficerswith in-house training delivered to regional local government advisors
• employedregionallybasedcommunityengagementofficerstomanage the marketing and communications for the regions, which includes providing strategic and operational advice and services in the areas of marketing, communication, media servicesandtosupportthedepartment’sdiversebusinessobjectives.
Strategy 6 – Fund local governments to build infrastructure that meets identified community needs, with a particular focus on water and sewerage infrastructure
Between July 2008 and March 2009, we:
• assessedapplicationsforfundingfromtheRuralLivingInfrastructure program
• assessedapplicationsforfundingfromtheEnvironmentalInfrastructure program
• provided$69.4milliontocouncilsacrossthestateforwaterand sewage infrastructure.
Strategy 7 – Partner with Aboriginal and Torres Strait Islander communities to improve their environmental health outcomes
Between July 2008 and March 2009, we;
• providedmorethan$120milliontolocalgovernmentstosupport the construction and augmentation of critical water infrastructure, not including additional funding provided under theWaterandSewerageprogram(WASP)
• completedfiveenvironmentalhealthinfrastructureprojectsinmainland Indigenous councils, including:
o WoorabindaWaterProject($9.6million)
o WujalWujalwastewaterproject($5.6million)
o Cherbourgwastewaterproject($1.2million)
• completedfourenvironmentalhealthinfrastructureprojectsinthe Torres Region, including:
o MoaIslandwastewaterproject($23million)
o HornIslandwastewaterproject($8.4million)
o HammondIslandroadanddrainageproject($1.6million)
• completedanassessmentofenvironmentalhealthinfrastructureneeds in the 15 Indigenous mainland councils
14 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
• completedatrainingprojectwhere40localIndigenousworkersin mainland Indigenous councils graduated with a level two or three certificate in water services industry
• contributedtoCouncilofAustralianGovernmentsNationalPartnership Agreements and implementation plans for Indigenous economic participation, remote Indigenous housing and remote service delivery. These national agreements willfacilitateQueensland’scontributiontoClosingtheGapfor Indigenous people in life expectancy, health, housing, employment and economic development
• lednegotiationswiththeAustralianGovernmentonconversionofmainlandCommunityDevelopmentEmploymentProjectsprogrampositionstosustainablemunicipalservicesjobswithinQueensland’s Indigenous councils
• completedassessmentsofinfrastructureneedstosupporthousing in remote communities.
Strategy 8 – Partner with water service providers, residents and the business sector to ensure that water efficiency programs and infrastructure achieve valuable water savings
Between July 2008 and March 2009, we:
• engagedLocalGovernmentInfrastructureServicestoprovidea$2.069 million program, similar to the Home Waterwise Service in South East Queensland, for Cloncurry residents, to help waterusersreducetheirlevelsofconsumptionbyfixingleakytaps, installing water efficient appliances and conducting a water usage audit
• allocatedfundingundertheWaterandSewerageprogramfor22highprioritywastewatertreatmentplantupgradeprojectstodate
• approved$38.8millionundertheWaterandSewerageprogramtolocalgovernmentstoimprovewaterqualityandsecurityofsupply.
Strategy 9 – Identify state-owned land suitable for trail bike use
Between July 2008 and March 2009, we:
• completedtheTrailBikeandDemandstudyinformationsession
• completedworkshopswithrelevantstakeholdersinthetrailbikeridingsector,anddistributedtrailbikeinformationto40organisations
• conducteddetailedsiteassessmentsonfiveareasofstate-owned land in South East Queensland.
Strategy 10 – Reform subsidy programs to local governments for implementing waste management plans in alignment with the Waste Management Strategy
Between July 2008 and March 2009, we:
• developedplanstoreviewfundingprogramstoensuretheyassist local governments to provide essential water, sewerage, waste management and other infrastructure.
Strategy 11 – Support local governments, in particular remote and Aboriginal and Torres Strait Islander communities, in developing and implementing waste management plans and improved resource and waste management strategies
Between July 2008 and March 2009, we:
• provided$9.6millionundertheJointAgencyInfrastructureprogram(JAIP)whichisjointlyfundedwiththeCommonwealthDepartment of Families, Communities, Housing, Community Services and Indigenous Affairs for Indigenous environmental healthinfrastructure.JAIPdelivered41projectstoAboriginaland Torres Strait Islander communities including water supply, solid waste and sewerage, landfill remediation and a waste management strategic plan
• provided$10.5millionundertheMajorInfrastructureprogramfortheTorresStraitislands,withjointlymatchedfundsfromthe Torres Strait Regional Authority for the construction of environmental health infrastructure.
15
Goal twoActive and engaged communities
Government ambitionStrong–creatingadiverseeconomypoweredbybrightideas
2020 targetStrong – Queensland is Australia’s strongest economy, with infrastructure that anticipates growth
Departmental outputServices to support engaged rural and regional communities
HighlightsAllocated$2.163milliontobuildgreatercapacityinruralandregionalcommunities
DeliveredtheinauguralRuralWomen’sSymposiuminSeptember2008
Evaluated the Blueprint for the Bush initiative
16 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Our achievements July 2008 to March 2009
Strategy 1 – Lead the implementation, monitoring and reporting of the Blueprint for the Bush initiatives across government
Between July 2008 and March 2009, we:
• monitoredprogressofmorethan150BlueprintfortheBushinitiativesdeliveredby18agenciesacrossGovernment
• providedkeystakeholderswiththeopportunitytoinputtothe government’s future planning through the inaugural Rural Women’sSymposium,heldinRomainSeptember2008
• workedwithruralcommunitiestoshapethefuturedirectionofthe Blueprint for the Bush at the annual Forum, held in Charters TowersinOctober2008.
Strategy 2 – Provide funding for Blueprint for the Bush initiatives to strengthen rural communities
BetweenJuly2008andMarch2009,webuiltgreatercapacityinruralandregionalcommunitiesbyproviding:
• $1862302throughtheOurPlaceOurFutureinitiative
• $240906throughtheRuralServicesAccessinitiative
• $60000throughtheRevitalisingRuralImageinitiative.
Strategy 3 – Evaluate the Blueprint for the Bush program
Between July 2008 and March 2009, we:
• consultedwitharangeofexternalandinternalstakeholderstoevaluate the first three years of implementation of the Blueprint for the Bush, to inform the future direction of the program for the next three years.
Strategy 4 – Provide Queensland communities with better access to government through Ministerial Regional Community Forums
Between July 2008 and March 2009, we:
• maintainedtheGovernment’scommitmenttocommunityengagement through the annual Blueprint for the Bush Ministerial Community Forum and the first of three annual Rural Women’s Symposiums
• conductedtheMinisterialRegionalCommunityForumon 22OctoberthatprofiledQ2initiativesandpriorities.
Strategy 5 – Coordinate regional issues through Regional Managers Coordination Networks
Between July 2008 and March 2009, we:
• continuedtocoordinateregionalservicedeliverythrough 15RegionalManagersCoordinationNetworks
• utilisedCentralQueenslandRegionalManagersCoordinationNetworktosignificantlyimprovedisasterrecoveryactivitiesthrough new coordination strategies
• evaluatedtheeffectivenessofRegionalManagersCoordinationNetworks.
Strategy 6 – Develop a reporting process for rural and regional issues
Between July 2008 and March 2009, we:
• consultedwitharangeofinternalandexternalstakeholderstoevaluate the existing Blueprint for the Bush reporting processes, inordertorefineandbetterutiliseinformationbeingprovidedaboutBlueprintinitiatives.Thefutureaimsincludemoreeffectivecommunication with rural and remote communities, greater input from those communities into the reporting at a grass-roots level andbetteruseoftheinformationwithingovernmenttoinformfuture decision-making.
17
Strategy 7 – Provide funding to rural and regional communities to support regional workforce participation, including participation in the agricultural and resources sector
Between July 2008 and March 2009, we:
• allocated$20000toIsaacRegionalCounciltostrengthentheskills and leadership capacity of the community to engage strategically with the Council
• providedfinancialassistancetotheCloncurryShireCounciltowards the development of the Revitalising Cloncurry Tourism and Economic Plan
• assistedinthedevelopmentofaBurdekinEconomicDevelopment Strategic plan with a funding allocation of $20 000
• helpedEnterpriseWhitsundaystobuildsocialandeconomicconnectionsbetweenthetourismandagriculturalsectorsacross the Whitsunday Regional Council area through the development and promotion of a common regional productbrand
• supportedthedevelopmentofaneconomicdevelopmentplanforChartersTowersChamberofCommerce&MinesIncorporatedandacommunitybusinessplanfortheMonsoonCentreinNormantonfortheNorthernGulfResourceManagement Group Ltd.
18 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Goal threeHealthy communities and individuals actively participating in sport and recreation
Government ambitionGreen – protecting our lifestyle and environment
Healthy – making Queenslanders Australia’s healthiest people
Fair – supporting safe and caring communities
2020 TargetsGreen–protect50percentmorelandfornatureconservationandpublicrecreation
Healthy–cutobesity,smoking,heavydrinkingandunsafesunexposurebyone-third
Fair–increaseby50percenttheproportionofQueenslandersinvolvedintheircommunitiesasvolunteers
Departmental outputSport and recreation infrastructure, funding, advice and programs
Highlights25percentofQASathleteswereselectedonAustralia’sOlympicssquad
Oversaw the completion of the construction of the $82 million Queensland Tennis Centre at Tennyson
Exceededparticipationtargetsatactiverecreationcentresby50percent
Delivered 13 coach accreditation programs across Queensland
Funded191projectstoimprovefacilitiesmanagedbysportandrecreationclubs
Sponsoredthe15thAnnualSportsandCulturalFestivalinNovember2008
Recognisedthecontributionof244volunteerstothestate’ssportandrecreationactivities
19
Our achievements July 2008 to March 2009
Strategy 1 – Promote healthy lifestyles by increasing opportunities for Queenslanders to participate in physical activity
Between July 2008 and March 2009, we:
• promotedtheFindYour30campaignasthesecondphaseof the Government’s commitment to promoting more active, healthylifestylesbyencouragingQueenslanderstofindtheir 30 minutes of daily physical activity
• continuedtheimplementationoftheChildrenandYoungPeople Strategy and supported the implementation of Smart Moves and Year of Physical Activity to encourage greater participation in physical activities in schools
• consultedwithkeystakeholdersregardingthedevelopmentofdraft Queensland Adventure Activity Standards during 14 workshops attracting 163 attendees
• completedtheoriginalscopeofworks(guidelines)topromotehealthy work environments across government and industry
• completedthepilotforpre-serviceteachertrainingworkshops,withworkshopsscheduledtobegininJune2009
• approved114applicationstodelivertheEatWellBeActiveCommunity Partnerships program, with funding of approximately $3.3million
• approvedfundingforsixprivatelandownerstodevelopfacilitiesfortrailbikeridersandoff-roadvehicledrivers
• hosted192trainingandeventactivitiesattheTownsvilleSportand Recreation Precinct for school and social groups and local, national and international sporting teams
• supported2487youngpeopleundertheYoungAthleteAssistance program
• supported876projectsforlocallevelsportingclubsfortrainingand participation initiatives, organisational planning and volunteer management, with an investment of $3.5 million.
Strategy 2 – Work closely with Queensland’s sport and recreation industry to improve its capacity to deliver participation opportunities for Queenslanders
Between July 2008 and March 2009, we:
• deliveredtheTrueSportLivesHereprograminpartnershipwiththesportindustrytoencouragemoreappropriatebehavioursinjuniorsport,includinganambassadorprogram,promotionalstrategies, sponsorships and a targeted education and training package
• supportedstatelevelsportandrecreationorganisationsindeveloping their organisation to enhance the delivery of theirservices,byinvestingmorethan$35millionoverthe 2008–2010 triennium under the Sport and Recreation Development program
• supportedskilldevelopmentandcapacitybuildingwithinsportandactiverecreationclubsandschoolsthroughthedeliveryof:
o 69 regional education and training workshops for not-for-profitclubs
o 13 coach accreditation programs across Queensland
o 290visitsbyQueenslandAcademyofSportathletestoschools throughout the state
o 31LockerRoomforumstoshareknowledgeaboutsportand recreation coaching, officiating, administration and volunteering
o 20 teacher professional development workshops including three Early Childhood workshops
• promotedtheRideSmart.RideSafe.RideintheRightPlacemessagethroughawebpageanddistributionofinformationto14 000 individuals and organisations
• promotedtheadequateprovisionofopenspaceandparksforsportandrecreationpurposesbyprovidinginputtoregionalplanning processes and council planning schemes
• developedandimplementedtheQueenslandgovernmentthree year sponsorship arrangement with the Queensland Roar FootballClubtopromoteparticipationinfootball,encouragegoodplayerbehaviourandembracemulticulturalism
20 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
• collectedandanalysedexistingresearchintovolunteeringinthe sport and recreation industry
• conductedpreliminaryworktoestablishasportandrecreationindustry taskforce to examine volunteering recruitment and retention strategies
• undertookconceptualdesignworkforaVolunteerLinksService.
Strategy 3 – Support sport and recreation organisations and councils to build community sport and recreation infrastructure such as sports fields, aquatic centres, indoor facilities, walkways, bikeways and open spaces
Between July 2008 and March 2009, we:
• improvedlocalsportandrecreationfacilitiesbyallocating$13.29millionfor176projectstosportandrecreationclubsunder the Minor Facilities program
• supported97projectsforcommunityrecreationandsportsfacilities, participation programs and service through the allocation of $5.2 million to councils under the Local Sport and Recreation program
• supportedthedevelopmentofsportingfacilitiesundertheMajorFacilitiesprogram,includingpaymentsto:
o redevelopmentoftheWeipaSwimmingClub’spoolincorporating a 25m, eight lane swimming pool, leisure waterparkandtoddlerpool($1.478million)
o redevelopmentofYMCAofBrisbane’scoveredareaincludingabseilingwall,climbingwallandamenitiesatJoyner($1.5million)
o extension of the Blackwater PCYC including fitness facilities andalliedhealthservicesoffice($513929)
o upgradingBarlowPark(CairnsRegionalCouncil)withnewamenities,kiosk,entryandlighting($1.637million).
Strategy 4 – Promote sport and recreation as integral to vibrant and healthy Indigenous communities
Between July 2008 and March 2009, we:
• inpartnershipwithQueenslandPoliceCitizensYouthWelfareAssociation, implemented a new service delivery model for employing Indigenous community sport and recreation officers inspecificremote,ruralandurbanIndigenouscommunitiesthroughout the state
• sponsoredthe15thAnnualSportsandCulturalFestivalinNovember2008with114teamscompetingfromAustralia,NewZealandandPapuaNewGuinea
• supportedtheexpansionoftheQueenslandPoliceCitizensYouth Welfare Association’s Community Activity program through theeducationinitiativetoAurukun,Woorabinda,KowanyamaandtheNorthernPeninsulaAreabyproviding$1.9millioninfundingsupportaspartofafouryear,$7.6millioncommitment
• distributed$150000totheFormerOriginGreatstoprovidedevelopmentalandmentoringservicestoYarrabahandNorthernPeninsulaAreacommunities
• fundedstatesportingorganisationsincludingNetballQueensland,AFLQueenslandandQueenslandRugbyLeagueto develop and deliver coaching clinics in several Indigenous communities
• provided$105000tosupport35studentplacesintheIndigenousLeadershipprogramconductedbyPASSSportAustralia Incorporated.
Strategy 5 – Provide subsidies to enable local government water service providers to introduce fluoride to water treatment plants in communities outside South East Queensland with more than 1000 people
Between July 2008 and March 2009, we:
• developedguidelinesforthedeploymentoftheQueenslandFluoridation Assistance program.
21
Strategy 6 – Enhance the existing program for recognition and rewarding of volunteers
Between July 2008 and March 2009, we:
• developedanddistributedtheValuingVolunteersinSportandRecreationkittoQueensland’sMembersofParliament
• hostedsixregionalvolunteerreceptionsthroughoutthestateinMarch2009,recognisingthevaluablecontributionof244volunteers to the state’s sport and recreation activities
• providedfundingtoclubsundertheClubDevelopmentprogramtorecognisevolunteerswhocontributetosportandrecreationorganisations
• providedfundingundertheClubDevelopmentprogramforcoaching, officiating, first aid and administration training for clubvolunteers.
Strategy 7 – Provide state-of-the art training environment and cutting edge support to enable Queensland’s elite athletes to excel at national and international competition
Between July 2008 and March 2009, we:
• sent96QueenslandAcademyofSport(QAS)athletestothe2008BeijingOlympics,representing25percentofQASathletesandaccountingfor22percentofthe435memberAustralian Olympic team
• sent21QASathletestothe2008BeijingParalympicGames, 14ofwhomproducedoutstandingperformancestobringhomefourgold,fivesilverandfivebronzemedals
• facilitatedsixworkshopstodeliverthenewstatewide anti-doping program in partnership with the Australian SportsAnti-DopingAuthority(ASADA)
• improvedthediversityoftrainingoptionsavailabletoQASathletes through the integration of the facilities at the QAS Recovery Centre into training programs.
QASathletesatthe2008BeijingOlympicsbroughthome 25medalscomparedtothe17claimedin2004–anincreaseof47percent,accountingfor78percentofQueensland’stotalmedalcount and 54 per cent of Australia’s total medal count for the Games.
Strategy 8 – Position Queensland as a premier sporting destination, by providing world class facilities for national and international teams to train and compete in Queensland
Between July 2008 and March 2009, we:
• supportedthestagingoftheNikonIndy300conductedinOctober2008,attractingover297000attendees
• oversawthecompletionofconstructionofthe$82millionQueensland Tennis Centre at Tennyson in time for the inaugural BrisbaneInternationaltennistournamenton4–11January2009
• contributed$11.63million,inpartnershipwiththeTownsvilleCity Council and the Commonwealth Government towards the redevelopment of Reid Park in Townsville for the hosting of the Dunlop Townsville 400 V8 Supercars event in July 2009, andestablishmentofacommunityfacilityforuseinnon-raceperiods
• providedtheFootballFederationAustraliawithassistanceona national infrastructure audit and economic impact study to assessAustralia’spositionandcapacitytobidtohostthe2018or2022FederationInternationaledeFootballAssociation(FIFA)World Cup.
22 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Financial overview 2008-2009
This financial overview is a summary of the financial performance and position of the Department of Local Government, Sport andRecreation(thedepartment).Theoverviewalsoprovidescommentary on significant movements during 2008-09 for the department.
The department’s financial reporting frameworkA comprehensive set of 2008-09 financial statements covering all aspectsofthedepartment’sactivitiesisonpages29-70.Thesestatements include explanatory notes and comparative figures for 2007-08.
Machinery of Government changeThedepartmentwasabolishedon26March2009asaresultofthePublicServiceDepartmentalArrangementsNotice(No.2)2009.Therefore the financial statements for the 2008-09 financial year are for the period 1 July 2008 to 26 March 2009.
Operating resultThe operating result for 2008-09 is a surplus of $696 000. The operatingresultfor2007-08hasbeenadjustedtoreflectachangein accounting treatment for revenue received in previous years from the Commonwealth Government and other state government agencies.Inpreviousyearsrevenuewastreatedasbeingearnedastheexpenditurewasbeingincurred.Theaccountingtreatmenthasbeenamendedtorecognisethetotalrevenueasbeingearnedwhen the funding was originally received.
AboutourfinancialstatementsThe purpose of the financial overview is to assist our readers to interpret our financial performance and position using plain English.
Our four primary financial statements provide specific information regarding the department’s financial activity for the year. The purpose of these statements and how they link to each other is set outbelow.Moredetailisalsoprovidedontheitemsthatmakeupthese statements, and the changes that occurred in them during the year that impacted on our financial outcomes.
Income statement
Showstheextenttowhichequityhasbeenincreasedordecreasedbythesurplusordeficitduringtheyear.
Income statement26 Mar
2009$’000
30 Jun 2008 $’000
Income 508,131 616,178
Less: Operating expenses 507,435 627,805
Net result for year – surplus/(deficit) 696 (11,627)
23
Statement of changes in equity
Showstheincreaseordecreaseinequityasat26March2009.
Statement of changes in equity26 Mar
2009 $’000
30 June 2008 $,000
Balanceofequityatbeginningofyear 389,676 384,908
Stadiums Queensland transfer (108,176) -
Operatingsurplus/(deficit) 696 (11,627)
Asset revaluations (77,072) 19,726
Netequityinjection 8,668 (3,331)
Total equity at end of year 213,792 389,676
Cash flow statement
Shows the nature and amount of the department’s cash inflows and outflows from all activities.
Cash Flow Statement26 Mar
2009 $’000
30 Jun 2008 $’000
Operating activities 61,781 (25,834)
Investing activities (20,684) (14,930)
Financing activities 3,190 10,474
Netincrease(decrease)incashheld 44,287 (30,289)
Cashatbeginningofyear 46,985 77,274
Cash at end of reporting year 91,272 46,985
Balance sheet
Showstheassetsandliabilitieswhichmakeupequityasat 26 March 2009.
Balance sheet26 Mar
2009 $’000
30 Jun 2008 $’000
Current assets 108,407 55,599
Non-currentassetsheldforsale - 24,237
Non-currentassets 188,080 346,963
Total assets 296,487 426,799
Currentliabilities 82,695 25,755
Non-currentliabilities - 11,368
Totalliabilities 82,695 37,123
Netassets 213,792 389,676
Retainedequity 82,920 181,732
Asset revaluation reserve 130,872 207,944
Total equity 213,792 389,676
Income - where did the money come from?
Total income for the period ending 26 March 2009 was $508.131 million. The main type of income for the department was output revenue, which is appropriation received from Queensland Treasury todeliverthedepartment’sservices.Outputrevenuedecreasedby18 per cent when compared to the previous year, however this is mainly due to the shorter financial reporting period for 2008-09 as a result of the machinery of government change. Other sources of income included user charges, that is, sales of goods and services and hire of facilities such as active recreation centres and grantsandcontributionsfromentitiessuchasothergovernmentdepartmentsandorganisationsforjointprojects.
24 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Income by type26 Mar
2009 $’000
30 Jun 2008 $’000
Output revenue 489,668 596,022
User charges 5,146 7,125
Grantsandothercontributions 11,761 9,622
Other 1,556 3,409
Total 508,131 616,178
Income by type
Income by activitiesUser charges 1% Grantsandcontributions2%
Outputrevenue97%
Other 0%
Income by activities26 Mar
2009 $’000
30 Jun 2008 $’000
Planning and development services - 974
Servicestosupportsustainable,transparentandaccountablelocalgovernment
376,280 459,804
Sport and recreation infrastructure, funding, advice and programs
124,609 149,018
Services to support engaged rural and regional communities
7,242 6,382
Total 508,131 616,178
Services to support engaged rural and regional communities 1%
Sport and recreation infrastructure, funding, advice and programs 25%
Servicestosupportsustainable,transparentandaccountablelocalgovernment74%
25
Expenses – how was the money spent?
Totalexpensesfortheyearwere$507million.Theseexpenseswerecategorisedintosixareasbeingemployeeexpenses,suppliesandservices,grantsandsubsidies,depreciationandamortisation,financeborrowingcosts,andotherexpenses.Themajorexpensecategoryisgrantsandsubsidieswhichincludedpaymentstosportand recreation organisations, local governments and related entities and other organisations and individuals.
Expenses by type26 Mar
2009 $’000
30 Jun 2008 $’000
Employee expenses 38,501 56,143
Supplies and services 26,104 43,592
Grantsandsubsidies 368,881 523,059
Depreciation and amortisation 2,742 4,177
Financeborrowingcosts 427 364
Other 70,780 470
Total 507,435 627,805
Expense by type
Depreciation an amortisation 1%
Financeborrowingcosts 0%
Employee expenses 8%
Supplies and services 5%
Grants and subsidies72%
Other 14%
26 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Expenses by activities26 Mar
2009 $’000
30 Jun 2008 $’000
Planning and development services - 974
Servicestosupportsustainable,transparentandaccountablelocalgovernment
381,054 471,445
Sport and recreation infrastructure, funding, advice and programs
119,139 149,004
Services to support engaged rural and regional communities
7,242 6,382
Total 507,435 627,805
Expenses by activities
Sport recreation infrastructure, funding, advice and programs 23%
Services to support engaged rural and regional communities 1%
Servicestosupportsustainable,transparentandaccountablelocalgovernment76%
27
Equity
500
400
300
200
100
2006-07 2007-08 2008-09
214390349
0
Financial year
Assets and liabilities – what do we own and what do we owe?
Total assets at 26 March 2009 were $296.5 million consisting mainlyofcash,receivables,property,plantandequipment.
Totalliabilitiesat26March2009were$82.7millionconsistingmainlyofpayables,(mainlytradecreditorsandaccruedsalariesandwages),unearnedrevenuefromexternalfundingbodies,provisions(foremployeeentitlements)andotherliabilities(mainlyfinancialborrowings).
AllassetsandliabilitiesweretransferredtotheDepartmentofInfrastructure and Planning, the Department of Communities and the Department of Employment, Economic Development and Innovation in accordance with the machinery of government changes.
Equity – what is our net worth?
Equityisthedepartment’snetworth,thatis,‘whatweown’ (totalassetsof$296million),less‘whatweowe’(totalliabilitiesof$83million).Equityat26March2009was$214millionandhasbeentransferredtotheotherstategovernmentdepartmentsinlinewiththetransferofassetsandliabilities.
28 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Final financial reportfor the period ended 26 March 2009
ContentsIncome statement .................................................................................................................................................................................. 30
Balance sheet .........................................................................................................................................................................................31
Statementofchangesinequity ............................................................................................................................................................ 32
Cash flow statement .............................................................................................................................................................................. 33
Incomestatementbyoutputs/majoractivities ...................................................................................................................................... 34
Statementofassetsandliabilitiesbyoutputs/majoractivities ............................................................................................................ 36
Notestoandformingpartofthefinancialstatements ........................................................................................................................ 38
Management certificate ......................................................................................................................................................................... 69
Pursuant to the Public Service Departmental Arrangements Notice (No 2) 2009, the Department of Local Government, Sport and Recreation(department)wasabolishedon26March2009andresponsibilitiesforfunctionsofthedepartmentweretransferredto the Department of Infrastructure and Planning, Department of Communities and Department of Employment, Economic Development and Innovation.
These financial statements are the final financial report of the department and it’s controlled entity for the period 1 July 2008 to 26 March 2009. The controlled entity is not consolidated.
Amounts shown in theses financial statements may not add to the correctsub-totalsortotalsduetorounding.
General Information
29
Income statementfor the period 1 July 2008 to 26 March 2009
26 March 30 June
Notes 2009 2008
$’000 $’000
Income
Revenue
Output revenue 2 489,668 596,022
User charges 3 5,146 7,125
Grantsandothercontributions 4 11,761 9,622
Other revenues 5 1,556 3,405
Gains
Gainonsaleofplantandequipment 6 - 4
Total Income 508,131 616,178
Expenses
Employee expenses 7 38,501 56,143
Supplies and services 8 26,104 43,592
Grantsandsubsidies 9 368,881 523,059
Depreciation and amortisation 10 2,742 4,177
Finance/borrowingcosts 11 427 364
Other expenses 12 70,780 470
Total Expenses 507,435 627,805
Operating surplus/deficit 696 (11,627)
The accompanying notes form part of these statements.
30 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Balance sheetas at 26 March 2009
26 March 30 June
Notes 2009 2008
$’000 $’000
Current assets
Cashandcashequivalents 13 91,272 46,985
Receivables 14 16,663 8,443
Other 15 472 171
108,407 55,599
Non-currentassetsclassifiedasheldforsale 16 - 24,237
Total current assets 108,407 79,836
Non current assets
Property,plantandequipment 18 188,080 346,963
Total non current assets 188,080 346,963
Total assets 296,487 426,799
Current liabilities
Payables 19 78,379 17,987
Otherfinancialliabilities 20 - 3,773
Accruedemployeebenefits 21 3,877 1,190
Other 22 439 2,805
Total current liabilities 82,695 25,755
Non current liabilities
Otherfinancialliabilities 20 - 11,368
Total non current liabilities - 11,368
Total liabilities 82,695 37,123
Net assets 213,792 389,676
Equity
Contributedequity 61,007 160,515
Retained surpluses 21,913 21,217
Asset revaluation reserve 23 130,872 207,944
Total equity 213,792 389,676
The accompanying notes form part of these statements.
31
Statementofchangesinequityfor the period ended 26 March 2009
Retained SurplusesAsset Revaluation Reserve (Note 23) Contributed Equity
26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000
Balance 1 July 21,217 32,844 207,944 188,218 160,515 163,846
Operatingsurplus/(deficit) 696 (11,627) - - - -
Non-ownerchangesinequity:
-Increase/(decrease)inassetrevaluationreserve - - (77,072) 24,977 - -
-PriorYearadjustment - - - - - -
Transactions with owners as owners:
-AppropriatedEquityinjections(Note2) - - - - 9,738 3,355
-Equitywithdrawals(Note2) - - - - (1,046) (4,717)
StadiumsQueenslandtransfer(Note1(x)) - - - - (108,176) -
Netassetsreceived/(relinquished) - - - - - -
- Machinery-of-Government change
Queensland Treasury - - - (5,251) - (2,669)
Department of Infrastructure and Planning - - - - - 498
Department of Communities - - - - - (123)
-Non-appropriatedequityinjectionretransferofannualleaveliability(refernote1(t))
- - - - (24) 16
-NonappropriatedEquitytransfertoCrown - - - - - 309
Balance at the end of the period 21,913 21,217 130,872 207,944 61,007 160,515
The accompanying notes form part of these statements.
32 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Cash flow statementfor the period ended 26 March 2009
26 March 30 June
Notes 2009 2008
$’000 $’000
Cash flows from operating activities
Inflows:
Output receipts 488,840 594,401
User charges 5,934 (4,047)
Grantsandothercontributions 9,902 21,262
GST input tax credits from ATO 18,014 22,121
GST collected from customers 5,088 4,135
Interest receipts 1,058 2,060
Other 811 1,638
Outflows:
Employee expenses (40,353) (60,615)
Supplies and services (26,475) (44,291)
Grantsandsubsidies (378,233) (536,321)
Borrowing costs (427) -
GST paid to suppliers (16,557) (21,598)
GST remitted to ATO (5,088) (3,928)
Other (733) (651)
Net cash from operating activities 24 61,781 (25,834)
Cash flows from investing activities
Inflows:
Salesofproperty,plantandequipment - 42
Outflows:
Paymentsforproperty,plantandequipment (20,684) (14,972)
Net cash provided by (used in) investing activities (20,684) (14,930)
Cash flows from financing activities
Inflows:
Borrowings 2,139 11,368
Equityinjections 3,658 3,498
Outflows:
Equitywithdrawals (2,607) (4,392)
Net cash provided by (used in) financing activities 3,190 10,474
Netincrease(decrease)incashheld 44,287 (30,289)
Cashatbeginningoffinancialyear 46,985 77,274
Cash at end of the period 13 91,272 46,985
The accompanying notes form part of these statements.
33
Incomestatementbyoutputs/majoractivitiesfor the period ended 26 March 2009
Planning and development services1
Services to support sustainable, transparent and accountable
local governmentSport and recreation infrastructure,
funding advice and programsServices to support engaged rural and
regional communities Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Income
Revenue
Output revenue - 610 374,987 453,536 107,522 135,558 7,159 6,318 489,668 596,022
User charges - - 49 240 5,095 6,885 2 - 5,146 7,125
Grantsandothercontributions - 364 106 4,166 11,574 5,029 81 63 11,761 9,622
Other revenues - - 1,138 1,862 418 1,542 - 1 1,556 3,405
Gains
Gainonsaleofplantandequipment - - - - 4 - - - 4
Total Income - 974 376,280 459,804 124,609 149,018 7,242 6,382 508,131 616,178
Expenses
Employee expenses - 611 13,302 21,007 21,838 31,171 3,361 3,354 38,501 56,143
Supplies and services - 360 5,956 11,138 18,477 31,209 1,671 885 26,104 43,592
Grantsandsubsidies - - 307,178 438,979 59,502 81,944 2,201 2,136 368,881 523,059
Depreciation and amortisation - 3 107 158 2,626 4,009 9 7 2,742 4,177
Impairment losses - - - - 1 - - - 1 -
Other expenses - - 54,511 163 16,695 671 - - 71,206 834
-
Total Expenses - 974 381,054 471,445 119,139 149,004 7,242 6,382 507,435 627,805
Operating surplus/deficit - - (4,774) (11,641) 5,470 14 - - 696 (11,627)
1 PlanninganddevelopmentserviceswastransferredtotheDepartmentofInfrastructureandPlanningon1October2007.
34 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Planning and development services1
Services to support sustainable, transparent and accountable
local governmentSport and recreation infrastructure,
funding advice and programsServices to support engaged rural and
regional communities Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Income
Revenue
Output revenue - 610 374,987 453,536 107,522 135,558 7,159 6,318 489,668 596,022
User charges - - 49 240 5,095 6,885 2 - 5,146 7,125
Grantsandothercontributions - 364 106 4,166 11,574 5,029 81 63 11,761 9,622
Other revenues - - 1,138 1,862 418 1,542 - 1 1,556 3,405
Gains
Gainonsaleofplantandequipment - - - - 4 - - - 4
Total Income - 974 376,280 459,804 124,609 149,018 7,242 6,382 508,131 616,178
Expenses
Employee expenses - 611 13,302 21,007 21,838 31,171 3,361 3,354 38,501 56,143
Supplies and services - 360 5,956 11,138 18,477 31,209 1,671 885 26,104 43,592
Grantsandsubsidies - - 307,178 438,979 59,502 81,944 2,201 2,136 368,881 523,059
Depreciation and amortisation - 3 107 158 2,626 4,009 9 7 2,742 4,177
Impairment losses - - - - 1 - - - 1 -
Other expenses - - 54,511 163 16,695 671 - - 71,206 834
-
Total Expenses - 974 381,054 471,445 119,139 149,004 7,242 6,382 507,435 627,805
Operating surplus/deficit - - (4,774) (11,641) 5,470 14 - - 696 (11,627)
1 PlanninganddevelopmentserviceswastransferredtotheDepartmentofInfrastructureandPlanningon1October2007.
35
Statementofassetsandliabilitiesbymajoroutputs/majoractivitiesas at 26 March 2009
Services to support sustainable, transparent and accountable local
governmentSport and recreation infrastructure,
funding advice and programsServices to support engaged
rural and regional communities
Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Current assets
Cashandcashequivalents 68,922 13,651 22,346 27,427 4 5,907 91,272 46,985
Receivables 4,263 2,910 12,303 5,158 97 375 16,663 8,443
Other 138 63 324 96 10 12 472 171
73,323 16,624 34,973 32,681 111 6,294 108,407 55,599
Non-currentassetsclassifiedasheldforsale - - - 24,237 - - - 24,237
Total current assets 73,323 16,624 34,973 56,918 111 6,294 108,407 79,836
Noncurrentsssets
Property,plantandequipment 643 119 187,416 346,811 21 33 188,080 346,963
Total non current assets 643 119 187,416 346,811 21 33 188,080 346,963
Total assets 73,966 16,743 222,389 403,729 132 6,327 296,487 426,799
Current liabilities
Payables 55,118 10,292 23,208 7,083 53 612 78,379 17,987
Otherfinancialliabilities - - - 3,773 - - - 3,773
Accruedemployeebenefits 1,573 486 2,246 561 58 143 3,877 1,190
Other 40 502 399 2,225 - 78 439 2,805
Total current liabilities 56,731 11,280 25,853 13,642 111 833 82,695 25,755
Non current liabilities
Otherfinancialliabilities - - - 11,368 - - - 11,368
Total non current liabilities - - - 11,368 - - - 11,368
Total liabilities 56,731 11,280 25,853 25,010 111 833 82,695 37,123
36 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Services to support sustainable, transparent and accountable local
governmentSport and recreation infrastructure,
funding advice and programsServices to support engaged
rural and regional communities
Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Current assets
Cashandcashequivalents 68,922 13,651 22,346 27,427 4 5,907 91,272 46,985
Receivables 4,263 2,910 12,303 5,158 97 375 16,663 8,443
Other 138 63 324 96 10 12 472 171
73,323 16,624 34,973 32,681 111 6,294 108,407 55,599
Non-currentassetsclassifiedasheldforsale - - - 24,237 - - - 24,237
Total current assets 73,323 16,624 34,973 56,918 111 6,294 108,407 79,836
Noncurrentsssets
Property,plantandequipment 643 119 187,416 346,811 21 33 188,080 346,963
Total non current assets 643 119 187,416 346,811 21 33 188,080 346,963
Total assets 73,966 16,743 222,389 403,729 132 6,327 296,487 426,799
Current liabilities
Payables 55,118 10,292 23,208 7,083 53 612 78,379 17,987
Otherfinancialliabilities - - - 3,773 - - - 3,773
Accruedemployeebenefits 1,573 486 2,246 561 58 143 3,877 1,190
Other 40 502 399 2,225 - 78 439 2,805
Total current liabilities 56,731 11,280 25,853 13,642 111 833 82,695 25,755
Non current liabilities
Otherfinancialliabilities - - - 11,368 - - - 11,368
Total non current liabilities - - - 11,368 - - - 11,368
Total liabilities 56,731 11,280 25,853 25,010 111 833 82,695 37,123
37
Notei: Finalfinancialstatementsforthedepartment
Note1: Summaryofsignificantaccountingpolicies
Note2: Reconciliationofpaymentsfromconsolidatedfundtooutputrevenuerecognisedinincomestatement
Note3: Usercharges
Note4: Grantsandothercontributions
Note5: Otherrevenues
Note6: Gainonsaleofplantandequipment
Note7: Employeeexpenses
Note8: Suppliesandservices
Note9: Grantsandsubsidies
Note10: Depreciationandamortisation
Note11: Finance/borrowingcosts
Note12: Otherexpenses
Note13: Cashandcashequivalents
Note14: Receivables
Note15: Othercurrentassets
Note16: Non-currentassetsclassifiedasheldforsale
Note17: Intangibleassets
Note18: Property,plantandequipment
Note19: Payables
Note20: Otherfinancialliabilities
Note21: Accruedemployeebenefits
Note22: Othercurrentliabilities
Note23: Assetrevaluationreserve
Note24: Reconciliationofoperatingsurplustonetcashfromoperatingactivities
Note25: Non-cashfinancingandinvestingactivities
Note26: Commitmentsforexpenditure
Note27: Contingencies
Note28: Controlledentities
Note29: Eventsoccurringafterbalancedate
Note30: Financialinstruments
Note31: ScheduleofadministeredItems
Note32: Reconciliationofpaymentsfromconsolidatedfundtoadministeredrevenue
Note33: Prioryearadjustment
Notestoandformingpartofthe financial statements for the period 1 July 2008 to 26 March 2009
38 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
i. Final financial statements for the department
The Department of Local Government, Sport and Recreation (department)wasabolishedasaresultofthePublicServiceDepartmentalArrangementsNotice(no.2)2009.Underthisnotice,responsibilityforthefunctionsrelatingtocontemporarysystemof local government that promotes effective governance at the local level and the investment in infrastructure and services to meet the needs of communities was transferred to the Department ofInfrastructureandPlanning(DIP).ThefunctionsrelatedtoregularparticipationbyQueenslandersinsportandrecreationanddevelopment of elite athletes was transferred to the Department of Communities(DCOM).Thefunctionsrelatedtoservicestosupportengaged rural and regional communities was transferred to the Department of Employment, Economic Development and Innovation (DEEDI).
Theeffectofthesetransfersisfrom27March2009.Forfurtherinformation on the extent of the changes refer to note 29.
Theobjectiveofthedepartmentistodeveloppoliciesandpolicyinstruments as well as to provide services and products that result in:
• acontemporarysystemoflocalgovernmentthatpromoteseffective governance at the local level
• investmentininfrastructureandservicestomeettheneedsofcommunities
• regularparticipationbyQueenslandersinsportandrecreation
• worldclasseliteathletes.
1. Summary of significant accounting policies
(a) Basis of accounting
AsaconsequenceofthePublicServiceDepartmentalArrangementsNotice(no.2)2009,thedepartmentwasdissolvedon26March2009. While the department is not considered a going concern at balancedate,thisreporthasbeenpreparedonabasisconsistentwithagoingconcern.AssetsandliabilitiesaretobetransferredtoDCOM, DIP and DEEDI.
Thefinancialstatementshavebeenpreparedinaccordancewith Australian Accounting Standards. In addition, the financial statements comply with the Treasurer’s Minimum Reporting Requirementsfortheperiodended26March2009andotherauthoritative pronouncements.
These financial statements constitute a general purpose financial report.
Except where stated, the historical cost convention is used.
(b) The reporting entity
The financial statements include the value of all revenues, expenses,assets,liabilitiesandequityofthedepartmentandtheentitythatitcontrols.Theentitycontrolledbythedepartment,GoldCoastEventsCoPtyLtd(refertonote28),isnotmaterialandis not consolidated.
Theoutputs/majoractivitiesundertakenbythedepartmentaredisclosedinNote1(x).
(c) Administered transactions and balances
Thedepartmentadministers,butdoesnotcontrol,certainresourcesonbehalfoftheGovernment.Indoingso,ithasresponsibilityandisaccountableforadministeringrelatedtransactionsanditems,butdoesnothavethediscretiontodeploytheresourcesfortheachievementofthedepartment’sobjectives.
AdministeredtransactionsandbalancesaredisclosedinNote31.Asignificantamountofthetransactionsandbalancesrelatetothedistributionoffinancialassistancegrantsreceivedfromthe Commonwealth Government and as such these transactions andbalancesdonotimpactonthedepartment’soverallfinancialperformance and position.
(d) Output revenue/administered revenue
Appropriations provided under the Annual Appropriation Act are recognised as revenue when received.
Amounts appropriated to the department for transfer to other entitiesinaccordancewithlegislativeorotherrequirementsarereportedas‘administered’itemappropriations.
(e) User charges, taxes, penalties and fines
Userchargesandfeescontrolledbythedepartmentarerecognisedasrevenueswhentherelatedserviceshavebeenperformed.Userchargesandfeesarecontrolledbythedepartmentwheretheycanbedeployedfortheachievementofdepartmentalobjectives.
Taxes,feesandfinescollected,butnotcontrolled,bythedepartmentarereportedasadministeredrevenue.RefertoNote31.
39
(f) Grants and other contributions
Grants,contributions,donationsandgiftsthatarenon-reciprocalin nature are recognised as revenue in the year in which the departmentobtainscontroloverthem.Wheregrantsarereceivedthat are reciprocal in nature, revenue is recognised over the term of the funding arrangements.
Contributedassetsarerecognisedattheirfairvalue.Contributionsofservicesarerecognisedonlywhenafairvaluecanbedeterminedreliablyandtheserviceswouldbepurchasediftheyhadnotbeendonated.
(g) Cash and cash equivalents
For the purpose of the Balance sheet and the cash flow statement, cashassetsincludeallcashandchequesreceiptedbutnotbankedat26March2009aswellasdepositsatcallwithfinancialinstitutions. It also includes investments with short periods to maturitythatarereadilyconvertibletocashonhandatthedepartment’sorissuer’soptionandthataresubjecttoalowriskofchanges in value.
(h) Receivables
Tradedebtorsarerecognisedatthenominalamountsdueatthetime of sale or service delivery. Settlement on these amounts is requiredwithin30daysfrominvoicedate.
Thecollectabilityofreceivablesisassessedperiodicallywithprovisionbeingmadeforimpairment.Allknownbaddebtswerewritten-off prior to 26 March 2009.
Otherdebtorsgenerallyarisefromtransactionsoutsidetheusualoperating activities of the department and are recognised at their assessed values. Terms are a maximum of three months, no interest ischargedandnosecurityisobtained.
(i) Acquisitions of assets
Actual cost is used for the initial recording of all non-current physicalandintangibleassetacquisitions.Costisdeterminedas the value given as consideration plus costs incidental to the acquisition,includingallothercostsincurredingettingtheassetsready for use, including architects’ fees and engineering design fees. However, any training costs are expensed as incurred.
Where assets are received free of charge from another Queensland department(whetherasaresultofamachinery-of-Governmentorotherinvoluntarytransfer),theacquisitioncostisrecognisedasthegrosscarryingamountinthebooksofthetransferorimmediatelyprior to the transfer together with any accumulated depreciation.
Assetsacquiredatnocostorfornominalconsideration,otherthan from an involuntary transfer from another Queensland department,arerecognisedattheirfairvalueatdateofacquisitioninaccordancewithAustralianAccountingStandardsBoard(AASB)116 Property, Plant and Equipment.
(j) Property, plant and equipment
Itemsofproperty,plantandequipmentwithacostorothervalueequaltoorinexcessofthefollowingthresholdsarerecognisedforfinancialreportingpurposesintheyearofacquisition:
Buildings and infrastructure $ 10,000
Land $ 1
Heritage and cultural $ 5,000
Plantandequipment $5,000
Itemswithalesservalueareexpensedintheyearofacquisition.
Landimprovementsundertakenbythedepartmentareincludedwithbuildings.
(k) Non-current assets classified as held for sale
Non-currentassetsheldforsaleconsistsofthoseassetswhichmanagementhasdeterminedareavailableforimmediatesaleintheirpresentcondition,forwhichtheirsaleishighlyprobablewithin the next twelve months.
These assets are measured at the lower of the assets’ carrying amounts and their fair values less costs to sell. The assets are not depreciated.
(l) Revaluations of non-current physical and intangible assets
Land,buildings,infrastructureandheritageandculturalassetsare measured at fair value in accordance with AASB 116 Property, Plant and Equipment and Queensland Treasury’s Non-Current Asset Accounting Policies for the Queensland Public Sector.
Plantandequipmentaremeasuredatcost.Thecarryingamountsforplantandequipmentatcostshouldnotmateriallydifferfromtheir fair value.
Non-currentphysicalassetsmeasuredatfairvaluearecomprehensively revalued at least once every five years with interimvaluations,usingappropriateindices,beingotherwiseperformedonanannualbasiswheretherehasbeenamaterialvariation in the index.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
40 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Any revaluation increment arising on the revaluation of an asset is credited to the asset revaluation reserve of the appropriate class, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense. A decrease in the carrying amount on revaluation is charged as an expense, to the extentitexceedsthebalance,ifany,intherevaluationreserverelating to that class.
On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount of the asset and any change in the estimate of remaining useful life.
Separately identified components of assets are measured on the samebasisastheassetstowhichtheyrelate.
(m) Intangibles
Intangibleassetswithacostorothervaluegreaterthan$100000are recognised in the financial statements, items with a lesser valuebeingexpensed.
Expenditure on research activities relating to internally-generated intangibleassetsisrecognisedasanexpenseintheperiodinwhich it is incurred.
Purchased software
Thepurchasecostofthissoftwarehasbeencapitalisedandisbeingamortisedonastraight-linebasisovertheperiodoftheexpectedbenefittothedepartment,namelyfiveyears.
(n) Depreciation of property, plant and equipment
Land is not depreciated as it has an unlimited useful life.
Property,plantandequipmentisdepreciatedonastraight-linebasissoastoallocatethenetcostorrevaluedamountofeachasset, less its estimated residual value, progressively over its estimated useful life to the department.
Assetsunderconstruction(work-in-progress)arenotdepreciateduntil they reach service delivery capacity.
Whereassetshaveseparatelyidentifiablecomponentsthataresubjecttoregularreplacement,thesecomponentsareassigneduseful lives distinct from the asset to which they relate and are depreciated accordingly.
Any expenditure that increases the originally assessed capacity or servicepotentialofanassetiscapitalisedandthenewdepreciableamount is depreciated over the remaining useful life of the asset to the department.
Thedepreciableamountofimprovementstooronleaseholdlandis allocated progressively over the estimated useful lives of the
improvements or the unexpired period of the lease, whichever is the shorter. The unexpired period of leases includes any option periodwhereexerciseoftheoptionisprobable.
Foreachclassofdepreciableasset,thefollowingdepreciationratesare used:
Class Rate %
Building and infrastructure 1.00 – 5.00
Heritageandculturalassets 2.27
Plantandequipment:
Officeandcomputerequipment 10.00–33.33
Otherequipment 10.00–20.00
(o) Impairment of non-current assets
Allnon-currentphysicalandintangibleassetsareassessedforindicatorsofimpairmentonanannualbasis.Ifanindicatorofpossibleimpairmentexists,thedepartmentdeterminestheasset’srecoverableamount.Anyamountbywhichtheasset’scarryingamountexceedstherecoverableamountisrecordedasanimpairment loss.
Theasset’srecoverableamountisdeterminedasthehigheroftheasset’s fair value less costs to sell and depreciated replacement cost.
An impairment loss is recognised immediately in the income statement, unless the asset is carried at a revalued amount. When the asset is measured at a revalued amount, the impairment loss is offset against the asset revaluation reserve of the relevant class to theextentavailable.
Whereanimpairmentlosssubsequentlyreverses,thecarryingamount of the asset is increased to the revised estimate of its recoverableamount,butsothattheincreasedcarryingamountdoesnotexceedthecarryingamountthatwouldhavebeendeterminedhadnoimpairmentlossbeenrecognisedfortheassetin prior years. A reversal of an impairment loss is recognised as income, unless the asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.ReferalsoNote1(l).
(p) Leases
Adistinctionismadeinthefinancialstatementsbetweenfinanceleases that effectively transfer from the lessor to the lessee substantiallyallrisksandbenefitsincidentaltoownership,andoperatingleases,underwhichthelessorretainssubstantiallyallrisksandbenefits.
41
Whereanon-currentphysicalassetisacquiredbymeansofafinance lease, the asset is recognised at the lower of the fair value of the leased property and the present value of the minimum lease payments.Theleaseliabilityisrecognisedatthesameamount.
Leasepaymentsareallocatedbetweentheprincipalcomponentoftheleaseliabilityandtheinterestexpense.
As at 26 March 2009, the department did not hold any finance leases.
Operating lease payments are representative of the pattern of benefitsderivedfromtheleasedassetsandareexpensedintheperiods in which they are incurred.
Incentives received on entering into operating leases are recognisedasliabilities.Leasepaymentsareallocatedbetweenrentalexpenseandreductionoftheliability.
(q) Payables
Trade creditors are recognised upon receipt of the goods or servicesorderedandaremeasuredattheagreedpurchase/contractprice,grossofapplicabletradeandotherdiscounts.Amountsowing are unsecured and are generally settled on 30 day terms.
(r) Other financial liabilities
Interestbearingliabilitiesarerecognisedatbookvalueastheamountcontractuallyowing.Allborrowingcostsareaccountedforonanaccrualbasisintheprofitandlossaccountusingtheeffective interest method, and are added to the carrying amount oftheborrowingtotheextenttheyarenotsettledintheperiodinwhichtheyarise.Noborrowingcostsarecapitalised.
Thedepartmentnolongerholdsanyfinancialliabilities.ThefinancialliabilitiesheldbythedepartmentweretransferredtoStadiumsQueensland,effectiveDecember2008(refertoNote1(x)).
(s) Financial instruments
Recognition
FinancialassetsandfinancialliabilitiesarerecognisedintheBalanceSheetwhenthedepartmentbecomespartytothecontractual provision of the financial instrument.
Classification
Financial instruments are classified and measured as follows:
– Cashandcashequivalentsheldatfairvaluethroughprofitandloss
– Receivables—heldatamortisedcost
– Payables—heldatamortisedcost
– Borrowings — held at amortised cost
Borrowings are initially recognised at fair value, plus any transactioncostsdirectlyattributabletotheborrowings,thensubsequentlyheldatamortisedcostusingtheeffectiveinterestmethod. The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expectedlifeofafinancialinstrument(or,whenappropriate,ashorterperiod)tothenetcarryingamountofthatinstrument.Anyborrowingcostsareaddedtothecarryingamountoftheborrowingto the extent they are not settled in the period in which they arise. Borrowingsareclassifiedasnon-currentliabilitiestotheextentthatthe department has an unconditional right to defer settlement until atleast12monthsafterbalancesheetdate.
The department does not enter transactions for speculative purposes,norforhedging.Apartfromcashandcashequivalents,the department holds no financial assets classified at fair value through profit and loss.
All other disclosures relating to the measurement and financial risk managementoffinancialinstrumentsheldbythedepartmentareincludedinNote30.
(t) Employee benefits
Wages, salaries, and sick leave
Wagesandsalariesduebutunpaidatreportingdatearerecognisedinthebalancesheetatthenominalsalaryrates.Payrolltaxandworker’scompensationinsuranceareaconsequenceofemployingemployees,butarenotcountedinanemployee’stotalremunerationpackage.Theyarenotemployeebenefitsandarerecognised separately as employee related expenses. Employer superannuationcontributions,annualleaveleviesandlongserviceleaveleviesareregardedasemployeebenefit.
Forunpaidentitlementsexpectedtobepaidwithin12months,theliabilitiesarerecognisedattheirundiscountedvalues.Entitlementsnotexpectedtobepaidwithin12months,areclassifiedasnon-currentliabilitiesandrecognisedattheirpresentvalue,calculatedusingyieldsonFixedRateCommonwealthGovernmentbondsofsimilarmaturity,afterprojectingtheremunerationratesexpectedtoapplyatthetimeof likely settlement.
Prior history indicates that on average, sick leave taken each reporting period is less than the entitlement accrued. This is expected to continue in future periods. Accordingly, it is unlikely thatexistingaccumulatedentitlementswillbeusedbyemployeesandnoliabilityforunusedsickleaveentitlementsisrecognised.
As sick leave is non-vesting, an expense is recognised for this leave as it is taken.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
42 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Annual leave
The Queensland Government’s Annual Leave Central Scheme (ALCS)becameoperationalon30June2008fordepartments,commercialisedbusinessunitsandsharedserviceproviders.Underthis scheme, a levy is made on the department to cover the cost ofemployees’annualleave(includingleaveloadingandon-costs).Theleviesareexpensedintheperiodinwhichtheyarepayable.Amounts paid to employees for annual leave are claimed from the schemequarterlyinarrears.
Effective from 30 June 2008, no provision for annual leave has beenrecognisedinthedepartment’sfinancialstatements,theliabilitybeingheldonawhole-of-governmentbasisandreportedin those financial statements pursuant to AASB 1049 Whole of Government and General Government Sector Financial Reporting. On 30 June 2008, the current portion of employees’ annual leave liabilitieswasextinguishedbyrecognisingashorttermpayabletotheCrown(refertoNote19).Thecurrentportionofemployees’annualleaveliabilitieswasalsoextinguishedonthatdatebytheCrownmakinganon-appropriatedequityinjectiontothedepartment(refertothestatementofchangesinequity).
Long service leave
Under the Queensland Government’s long service leave scheme, a levy is made on the department to cover the cost of employees’ long service leave. The levies are expensed in the period in which theyarepayable.Amountspaidtoemployeesforlongserviceleaveare claimed from the scheme as and when leave is taken.
Noprovisionforlongserviceleaveisrecognisedinthedepartment’sfinancialstatements,theliabilitybeingheldonawhole-of-governmentbasisandreportedinthosefinancialstatements pursuant to AASB 1049 Whole of Government and General Government Sector Financial Reporting.
Superannuation
EmployersuperannuationcontributionsarepaidtoQSuper,thesuperannuation plan for Queensland Government employees, atratesdeterminedbytheTreasurerontheadviceoftheStateActuary.Contributionsareexpensedintheperiodinwhichtheyarepaidorpayable.Thedepartment’sobligationislimitedtoitscontributiontoQSuper.
Therefore,noliabilityisrecognisedforaccruingsuperannuationbenefitsinthedepartment’sfinancialstatements,theliabilitybeingheldonawhole-of-Governmentbasisandreportedinthosefinancial statements pursuant to AASB 1049 Whole of Government and General Government Sector Financial Reporting.
(t) Employee Benefits (cont)
Executive remuneration
The executive remuneration disclosures in the employee expenses note(Note7)inthefinancialstatementsinclude:
– the aggregate remuneration of all senior executive officers (includingtheDirector-General)whoseremunerationforperiodended26March2009is$75000(2008:$100000)ormore
– thenumberofseniorexecutiveswhosetotalremunerationforthefinancialyearfallswithineachsuccessive$15000(2008:$20000)band,commencingat$75000(2008:$100000).
Theremunerationdisclosedisallremunerationpaidorpayable,directlyorindirectly,bythedepartmentoranyrelatedpartyinconnection with the management of the affairs of the department oranyofitssubsidiaries,whetherasanexecutiveorotherwise.Forthis purpose, remuneration includes:
– wages and salaries
– accruedleave(thatis,theincrease/decreaseintheamountofannual and long service leave owed to an executive, inclusive ofanyincreaseinthevalueofleavebalancesasaresultofsalaryrateincreasesorthelike)
– performancepayreceivedordueandreceivableinrelationtothefinancialyear,providedthataliabilityexists(namelyadeterminationhasbeenmadepriortothefinancialstatementsbeingsigned),andcanbereliablymeasuredeventhoughthepaymentmaynothavebeenmadeduringthefinancialyear
– accruedsuperannuation(beingthevalueofallemployersuperannuationcontributionsduringthefinancialperiod,bothpaidandpayableasat26March2009)
– carparkingbenefitsandthecostofmotorvehicles,suchasleasepayments,fuelcosts,registration/insurance,repairs/maintenanceandfringebenefittaxonmotorvehiclesincurredbytheagencyduringthefinancialperiod,bothpaidandpayableasat26March2009,netofanyamountssubsequentlyreimbursedbytheexecutives
– housingbeingthemarketvalueoftherentorrentalsubsidy,whererentispart-paidbytheexecutiveduringthefinancialperiod,bothpaidandpayableasat26March2009
– allowances(whichareincludedinremunerationagreementsofexecutives,suchasairfaresorothertravelcostspaidto/forexecutives whose homes are situated in a location other than thelocationtheyworkin)
– fringebenefitstaxincludedinremunerationagreements.
43
The disclosures apply to all senior executives appointed under the Public Service Act 2008andclassifiedasSES1andabove,withremunerationforperiodended26March2009isabove$75000(2008:$100000)inthefinancialyear.‘Remuneration’meansanymoney,considerationorbenefit,butexcludesamounts:
– paidtoanexecutivebythedepartmentoranyofitssubsidiarywhere the person worked during the financial year wholly or mainly outside Australia during the time the person was so employed or
– inpaymentorreimbursementofout-of-pocketexpensesincurredforthebenefitoftheentityoranyofitssubsidiaries.
Inaddition,separatedisclosureofseparationandredundancy/terminationbenefitpaymentsisincluded.
(u) Provisions
Provisions are recorded when the department has a present obligation,eitherlegalorconstructiveasaresultofapastevent.They are recognised at the amount expected at reporting date at whichtheobligationwillbesettledinafutureperiod.Wherethesettlementoftheobligationisexpectedafter12ormoremonths,theobligationisdiscountedtothepresentvalueusingthepre-taxdiscount rate. The amounts recognised as provisions in relation to the dismantling and removal of asset and the restoration of land onwhichtheassetshavebeenlocated,havebeenincludedinthecost of the assets.
(v) Financing/borrowing costs
Finance costs are recognised as an expense in the period in which they are incurred. Finance costs include:
– Interestonbankoverdraftsandshort-termandlong-termborrowings
– Finance lease charges
– Amortisationofdiscountsorpremiumsrelatingtoborrowings
– Ancillary administration charges.
Noborrowingcostswerecapitalisedintoqualifyingassets.
(w) Allocation of revenues and expenses from ordinary activities to corporate services
Thedepartmentdisclosesrevenuesandexpensesattributabletocorporateservicesintheincomestatementbyoutputs/majoractivities.
(x) Outputs/major activities of the department
ThedepartmentwasabolishedasaresultofthePublicServiceDepartmentalArrangementsNotice(no.2)2009.Underthisnotice,responsibilityforthefunctionsrelatingtoservicestosupportsustainable,transparentandaccountablelocalgovernmentsweretransferred to the Department of Infrastructure and Planning (DIP).Thefunctionsrelatedtosportandrecreationinfrastructure,funding, advice and programs were transferred to the Department ofCommunities(DCOM).Thefunctionsrelatedtoservicestosupport engaged rural and regional communities were transferred to Department of Employment, Economic Development and Innovation(DEEDI).
Theeffectofthesetransferswasfrom27March2009.Tosupportthese functional transfers, total assets valued at $296 million and totalliabilitiesvaluedat$83millionwerealsotransferred(refernote29financialimpactofmachineryofgovernmentchanges).
Budgetedappropriationfromthedepartmenttobetransferredasperfollowingtable:
DCOM DEEDI DIP TOTAL
$’000 $’000 $’000 $’000
Controlled transfers 34,714 3,114 73,390 111,218
Administered transfers 3,776 - 178,941 182,717
Equitytransfers 1,736 - - 1,736
Total 40,226 3,114 252,331 295,671
The department’s outputs have strong links to two of the Government’sambitions–StrongandHealthy–creatingadiverseeconomypoweredbybrightideasandmakingQueenslandersAustralia’shealthiestpeople.Departmentaloutputsalsocontributetotwooftheremainingfiveambitions–GreenandFair–protecting our lifestyle and environment and supporting safe and caring communities.
To achieve these priorities, the department delivered its core businessaroundthreeoutputs.
Together these three outputs sought to help shape Queensland’s growth,managethesustainabledevelopmentofcommunities,create opportunities for healthier lifestyles and promote a more effective local government system which can meet the needs and expectations of local communities. The outputs were:
Services to support sustainable, transparent and accountable local governments–encouragingcouncilstobehavewithintegrityinthebestinterestsoftheircommunitiesingovernance,financialmanagement,infrastructuresustainabilityandservicedelivery.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
44 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Services to support engaged rural and regional communities – managingtheengagementbetweenruralandregionalcommunitiesandtheGovernmenttopromotesustainablecommunitieswithinregions.
Sport and Recreation infrastructure, funding advice and programs –increasingthequalityoflifeofQueenslandersbyfosteringmoreactive, healthy communities through participation in sport and recreation.
The department is funded for the outputs it delivers principally byparliamentaryappropriations.However,italsoprovidesthefollowingonafee-for-servicebasis:
• consultancyservicesandsalesofpublications
• workshopsandtrainingcourses
• venueandfacilitieshire.
Transfer of Queensland tennis centre
The transfer of the Queensland tennis centre from the department toStadiumsQueenslandwaseffective2December2008.Thevalueoftheassetsandliabilitiestransferredwere:
$’000
Assets
Cash 4,450
Property,plantandequipment(net) 123,972
128,422
Liabilities
Queensland Treasury Corporation Loan 17,280
Unearned revenue 2,966
20,246
Net Assets 108,176
(y) Insurance
The department’s non-current physical assets and other risks are insured through the Queensland Government Insurance Fund (QGIF),premiumsbeingpaidonariskassessmentbasis.Inaddition, the department pays premiums to WorkCover Queensland inrespectofitsobligationsforemployeecompensation.
(z) Services received free of charge or for nominal value
Contributionsofservicesarerecognisedonlyiftheserviceswouldhavebeenpurchasediftheyhadnotbeendonatedandtheirfairvaluecanbemeasuredreliably.Wherethisisthecase,anequalamount is recognised as revenue and an expense.
(aa) Contributed equity
Non-reciprocaltransfersofassetsandliabilitiesbetween wholly-ownedQueenslandStatePublicSectorentitiesasaresultofmachinery-of-governmentchangesareadjustedto‘ContributedEquity’inaccordancewithInterpretation1038Contributions by Owners Made to Wholly-Owned Public Sector Entities. Appropriationsforequityadjustmentsaresimilarlydesignated.
(ab) Taxation
ThedepartmentisastatebodyasdefinedundertheIncome Tax Assessment Act 1936 and is exempt from commonwealth taxation withtheexceptionofFringeBenefitsTax(FBT)andGoodsandServicesTax(GST).FBTandGSTaretheonlytaxesaccountedforbythedepartment.GSTcreditsreceivablefromandGSTpayabletotheATO,arerecognisedandaccrued(refertoNote14).
(ac) Issuance of financial statements
Thefinancialstatementsareauthorisedforissuebythe Director-General and Director, Business and Financial Management of the former Department of Local Government, Sport and Recreation, at the date of signing the Management Certificate.
(ad) Judgments and assumptions
AsaresultofthePublicServiceDepartmentalArrangementsNotice(No2)2009dated26March2009,thedepartmentwasabolished.RefertoNotei.Duetothetimingofthismachinery-of-governmentchange, the department has elected to prepare this financial report utilisingthe31March2009generalledgeraccountbalancesinordertoproduceamoremateriallyaccuratereflectionofboththeoperating result and financial position of the department than wouldotherwisehavebeenproducedifutilisingthegeneralledgeraccountbalancesasat26March2009.
In order to comply with AASB 1031 Materiality, transactions impactingboththeincomestatementandthebalancesheetforperiod27to31March2009inclusivewerereviewedand,wherenecessary,adjustmentsmadetoensurethatthefinancialreportprepared is materially correct.
45
(ae) Rounding and comparatives
Amounts included in the financial statements are in Australian dollarsandhavebeenroundedtothenearest$1000or,wherethatamountis$500orless,tozero,unlessdisclosureofthefullamountisspecificallyrequired.
Thereportingperiodcoveredbythesefinalfinancialstatementsis1 July 2008 to 26 March 2009. The prior period presented in these finalfinancialstatementsreflectthefull2007-08financialyeartransactionsandbalances.
Comparativeinformationhasbeenrestatedwherenecessarytobeconsistent with disclosures in the current reporting period.
(af) New and revised accounting standards
The department has not voluntarily changed any of its accounting policies. The significance of those new and amended Australian accountingstandardsthatwereapplicableforthefirsttimeinthe2008-09 financial year and have had a significant impact on the department’s financial statements is as follows:
AreviewhasbeenundertakenofrevisedaccountingstandardAASB1004 Contributions, and it is considered the financial statements adequatelyreflectthemattersrequiredtobedisclosed,giventhedepartment’s present operating circumstances.
Note31nowconfirmsthebroadidentityoftherecipientsoftransfer payments classified as administered expenses, consistent withthedisclosurerequirementofAASB1050 Administered Items.
NewaccountingstandardAASB1052Disaggregated Disclosures nowrequiresdisclosureoftheamountsofcontrolledassetsandliabilitiesattributabletoeachdepartmentaloutput.Thisissetoutinthenewstatementofassetsandliabilitiesbyoutput/majoractivities.
The department is not permitted to early adopt a new or amended accounting standard ahead of the specified commencement dateunlessapprovalisobtainedfromtheTreasurydepartment.Consequently,thedepartmenthasnotappliedanyAustralianaccountingstandardsandinterpretationsthathavebeenissuedbutare not yet effective.
The revised standard, AASB 101 Presentation of Financial Statements comes into effect in 2009-10. This revised standard does not have measurement or recognition implication. Instead, therewouldhavebeensignificantchangestothepresentationof the department’s overall financial performance and position, particularlythecontentofthestatementofchangesinequity,andpreparationofanewstatementofcomprehensiveincome(whichwould include certain items currently disclosed in the statement ofchangesinequity,inlinewiththedefinitionof‘comprehensiveincome’intherevisedAASB101).
Ignoring other potential impacts on the operating result, if the revisedAASB101wasappliedbythedepartmentfor2008-09reporting, it would have reported comprehensive income of $77.768millionfortheyear.Thedecreaseintheassetrevaluationreservefor2008-09(approximately$77.072million)wouldnotthereforebeincludedinthestatementofchangesinequity.Inaddition,wheretherehavebeenretrospectiveaccountingpolicychanges, retrospective re-statement of items in the financial statements or re-classifications of financial statement items during thecurrentreportingperiod,therevisedAASB101willrequireastatementoffinancialpositiontobepresentedasatthebeginningof the earliest comparative period in the financial statements.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
46 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
26 March 30 June
2009 2008
$’000 $’000
2. Reconciliation of payments from consolidated fund to output revenue recognised in income statement
Budgeted output appropriation 600,058 606,681
Transfersfrom/tootherdepartments - (14,728)
Section23(a)transfers (111,218) -
Unforseen expenditure - 3,276
Total output receipts 488,840 595,229
Less:Openingbalanceofoutputrevenuereceivable (828) 1,621
Plus:Closingbalanceofoutputrevenuereceivable - (828)
Output revenue recognised in income statement 489,668 596,022
Reconciliation of payments from consolidated fund to equity adjustment recognised in contributed equity
Budgetedequityadjustmentappropriation 4,271 (1,537)
Transfersfrom/tootherdepartments - 175
Section23(a)transfers (1,736) -
TotalEquityadjustmentreceipts(payments) 2,535 (1,362)
Less:Openingbalanceofequityadjustmentreceivable - -
Plus:Closingbalanceofequityadjustmentreceivable 6,157 -
Equity adjustment recognised in contributed equity 8,692 (1,362)
In preparing this note, the department has relied on advice from the Treasury department in relation to the 2009 transfers to departments made in accordance with section 23A of the Financial Administration and Audit Act 1977.ThesetransferamountsareexpectedtobeapprovedbyGovernorinCouncilbefore30June2009.
3. User charges
Sales of goods and services 2,623 3,748
Venue hire 2,523 3,377
Total 5,146 7,125
4. Grants and Other Contributions
Grants from commonwealth government - 3,754
Contributionsfromstategovernment 4,226 3,275
Contributionsfromlocalgovernment 7,187 2,535
Industrycontributions 26 58
Servicesreceivedbelowfairvalue 322 -
Total 11,761 9,622
47
26 March 30 June
2009 2008
$’000 $’000
5. Other revenues
Interest 1,058 1,781
Plumbersanddrainerslicences - 94
Prior year grant refunds 374 642
Other 124 888
Total 1,556 3,405
6. Gain on sale of plant and equipment
Gainonsale-plantandequipment - 4
Total - 4
7. Employee expenses
Employee benefits
Wages and salaries 28,109 41,587
Annualleaveexpense(refertoNote1(t)) - 3,715
Employersuperannuationcontributions* 3,753 5,638
Longserviceleavelevy* 530 790
Annualleavelevy* 3,538 -
Otheremployeebenefits 258 359
36,188 52,089
Employee related expenses
Workers’compensationpremium** 35 44
Payrolltax** 1,620 2,654
Other employee related expenses 658 1,356
2,313 4,054
Total 38,501 56,143
* Employersuperannuationcontributions,theannualleavelevyandthelongserviceleavelevyareregardedasemployeebenefits.
**Costsofworkers’compensationinsuranceandpayrolltaxareaconsequenceofemployingemployees,butarenotcountedinemployees’totalremunerationpackage.Theyarenotemployeebenefits,butratheremployeerelatedexpenses.
Thenumberofemployeesincludingbothfull-timeandpart-timeemployeesmeasuredonafull-timeequivalentbasisis
Numberofemployees: 568 604
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
48 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
26 March 30 June
2009 2008
$’000 $’000
7. Employee expenses (cont)
Executive remuneration
Thenumberofseniorexecutiveswhoreceivedorwereduetoreceivetotalremunerationof$75,000(2008:$100,000)ormore:
$75,000to$89,999 (2008:$100,000to$119,999) - 3
$90,000to$104,999 (2008:$120,000to$139,999) - 3
$105,000to$119,999 (2008:$140,000to$159,999) - 1
$120,000to$134,999 (2008:$160,000to$179,999) 3 3
$135,000to$149,999 (2008:$180,000to$199,999) 4 2
$150,000to$164,999 (2008:$200,000to$219,999) 1 -
$165,000to$179,999 (2008:$220,000to$239,999) 2 -
$240,000to$254,999 (2008:$300,000to$319,999) 1 1
Total 11 13
Total remuneration of executives shown above ## $1,685 $2,086
The total separation and redundancy/termination benefit payments during the year to executives shown above.
$0 $105
## The amount calculated as executive remuneration in 26 March 2009 financial statements include the direct remuneration received, as wellasitemsnotdirectlyreceivedbyseniorexecutives,suchasthemovementinleaveaccrualsandfringebenefitstaxpaidonmotorvehicles. This amount will therefore differ from advertised executive remuneration packages which do not include the latter items. The 30June2008figuresdonotincludeitemsthatarenotdirectlyreceivedbyseniorexecutivessuchasmovementinleaveaccrualsandfringebenefitstaxpaidonmotorvehicles.
8. Supplies and services
Administrative expenses 6,855 13,568
Athlete and coach support services 1,716 2,778
Communication expenses 1,542 1,629
Consultants and contractors 4,103 8,586
Printing 930 1,917
Repairs and maintenance 2,099 3,024
Shared service providers 2,578 2,462
Staff,boardmemberandathletestravel 2,138 3,943
Property rent 3,341 4,384
Operating lease rentals 547 618
Bank fees and charges 6 9
Other 249 674
Total 26,104 43,592
49
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
26 March 30 June
2009 2008
$’000 $’000
9. Grants and subsidies
Recurrent
Sportandrecreationclubsandorganisations 16,464 14,703
Local government and related entities 47,639 84,248
State government and related entities 2,169 3,268
Federal government and related entities 67 -
Other private entities 8,406 7,423
Private individuals 1,266 566
Other 3,815 2,290
79,826 112,498
Capital
Sportandrecreationclubsandorganisations 12,063 18,390
Local government and related entities 262,430 345,291
State government and related entities 814 26,366
Other private entities 13,748 20,514
289,055 410,561
Total 368,881 523,059
10. Depreciation and amortisation
Depreciation and amortisation were incurred in respect of:
Buildings 2,252 3,391
Plantandequipment 428 700
Heritage and cultural 62 79
Software purchased - 7
Total 2,742 4,177
11. Finance/borrowing costs
QTC interest expense 427 364
Total 427 364
Thedepartmentdoesnotcapitalisefinanceborrowingcosts.
50 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
26 March 30 June
2009 2008
$’000 $’000
12. Other expenses
Insurancepremiums-qgif 255 15
External audit fees1 105 181
Goodsreceivedbelowfairvalue 322 -
Lossesfromdisposalofproperty,plantandequipment 4 22
Badandimpaireddebts - 186
Appropriation transferred 70,046 -
Donated assets 21 (11)
Other 27 77
Total 70,780 470
1 Totalexternalauditfeesrelatingtotheauditofthe26March2009financialstatementsareestimatedtobe$142000(2008:$135000).During 1 July 2008 to 26 March 2009, $44 000 was paid. There are no non-audit services included in these amounts.
13. Cash and cash equivalents
Imprest accounts 9 9
Cashatbankandonhand 91,263 46,976
Total 91,272 46,985
14. Receivables
Tradedebtors 2,174 2,962
Less: Provision for impairment (195) (195)
1,979 2,767
GSTreceivable 2,641 4,098
GSTpayable - -
2,641 4,098
Longserviceleavereimbursements 305 165
Annualleavereimbursements 4,138 -
Equityinjectionreceivable 6,157 -
Other 1,443 1,413
Total 16,663 8,443
Movements in the allowance of provision for impairment
Balanceatbeginningoftheyear (195) (8)
Increase/(decrease)inallowancerecognisedinprofitorloss - (187)
Balance at the end of the period (195) (195)
51
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
26 March 30 June
2009 2008
$’000 $’000
15. Other current assets
Current
Prepayments 472 171
Total 472 171
16. Non-current assets classified as held for sale
Land held for sale - 24,237
Total - 24,237
17. Intangible assets
Software purchased
At cost - -
Less: Accumulated amortisation - -
Total - -
Intangibles reconciliation
Software purchased
Carrying amount at 1 July 2008 - 29
Disposals - (22)
Amortisation - (7)
Carrying amount at the end of the period - -
52 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
26 March 30 June
2009 2008
$’000 $’000
18. Property, plant and equipment
Land:
At valuation 107,812 219,612
Buildings:
At valuation 113,967 112,766
Less: Accumulated depreciation (39,301) (37,096)
Less: Accumulated impairment (273) -
74,393 75,670
Heritage and cultural:
At valuation 4,075 4,075
Less: Accumulated depreciation (756) (694)
3,319 3,381
Plantandequipment:
At cost 5,307 5,197
Less: Accumulated depreciation (3,531) (3,325)
1,776 1,872
Capital works in progress 780 46,428
Total 188,080 346,963
PlantandequipmentisvaluedatcostinaccordancewithQueenslandTreasury’sNon-Current Asset Accounting Policies for the Queensland Public Sector.
Independentvaluationsofland,buildings,heritageandculturalassetswereperformedasat30June2007bytheDepartmentofNaturalResourcesandMinesusing‘fairvalue’principles.
Interim revaluations were performed as at 30 June 2008. For land, State Valuation Services indices which are derived from a review of markettransactionsissuedbytheChiefExecutive,DepartmentofNaturalResourcesandWaterforeachlocalgovernmentareawereapplied.
Forbuildingsandheritageandculturalassets,theImplicitPriceDeflatorrelatingtoGrossFixedCapitalFormation–StateandLocalGovernment(Reference:AustralianBureauofStatisticsNationalIncome,ExpenditureandProduct8755.0March2008)wereapplied.
Movementsinindicesrelatingtolandandbuildingsandheritageandculturalassetsforperiod1July2008to26March2009wereimmaterial.
53
Land at valuation Buildings at valuation
Heritage & cultural at valuation Plant and equipment at cost Work in progress at cost Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
Property, plant and equipment reconciliation $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Carrying amount at 1 July 2008 219,612 244,927 75,670 84,784 3,381 3,330 1,872 2,769 46,428 8,078 346,963 343,888
Acquisitions - - - - - 443 587 44,477 39,646 44,920 40,233
Transfers through restructuring - (4,400) - (3,230) - - - (770) - - - (8,400)
Donations received - - - - - - - - - - - -
Disposals (35,000) - - (147) - - (17) (14) (88,972) - (123,989) (161)
Transfers within company - - 1,247 1,296 - - (94) - (1,153) (1,296) - -
Revaluation increments - 30,195 - 995 - 130 - - - - - 31,320
Revaluation decrements - (1,573) - (4,637) - - - - - - - (6,210)
Impairmentlossesrecognisedinequity (76,800) - (272) - - - - - - - (77,072) -
LandtransferredtoNon-currentassetsclassifiedas held for sale
(49,537) - - - - - - - - - (49,537)
Depreciation - - (2,252) (3,391) (62) (79) (428) (700) - - (2,742) (4,170)
Carrying amount at the end of the period 107,812 219,612 74,393 75,670 3,319 3,381 1,776 1,872 780 46,428 188,080 346,963
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
Thedepartmenthasequipmentbeingusedintheproductionofserviceswithazerowrittendownvalue.Thisiscomprisedofcomputerequipmentwithanoriginalcostof$2,178,764andotherplantandequipment$4,160,712.
54 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Land at valuation Buildings at valuation
Heritage & cultural at valuation Plant and equipment at cost Work in progress at cost Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008
Property, plant and equipment reconciliation $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Carrying amount at 1 July 2008 219,612 244,927 75,670 84,784 3,381 3,330 1,872 2,769 46,428 8,078 346,963 343,888
Acquisitions - - - - - 443 587 44,477 39,646 44,920 40,233
Transfers through restructuring - (4,400) - (3,230) - - - (770) - - - (8,400)
Donations received - - - - - - - - - - - -
Disposals (35,000) - - (147) - - (17) (14) (88,972) - (123,989) (161)
Transfers within company - - 1,247 1,296 - - (94) - (1,153) (1,296) - -
Revaluation increments - 30,195 - 995 - 130 - - - - - 31,320
Revaluation decrements - (1,573) - (4,637) - - - - - - - (6,210)
Impairmentlossesrecognisedinequity (76,800) - (272) - - - - - - - (77,072) -
LandtransferredtoNon-currentassetsclassifiedas held for sale
(49,537) - - - - - - - - - (49,537)
Depreciation - - (2,252) (3,391) (62) (79) (428) (700) - - (2,742) (4,170)
Carrying amount at the end of the period 107,812 219,612 74,393 75,670 3,319 3,381 1,776 1,872 780 46,428 188,080 346,963
55
26 March 30 June
2009 2008
$’000 $’000
19. Payables
Trade creditors 7,067 3,199
PayablestoCrown - 4,454
Appropriation transferred 70,194 -
Grantsandsubsidiespayable 636 9,988
Fringebenefitandpayrolltaxpayable 216 253
Other 266 93
Total 78,379 17,987
20. Other financial liabilities
Current
QueenslandTreasuryCorporationborrowings - 3,773
Total - 3,773
Non-current
QueenslandTreasuryCorporationborrowings - 11,368
Total - 11,368
Noassetshavebeenpledgedassecurityforanyliabilities.
21. Accrued Employee Benefits
Current
Recreation leave purchased (6) -
Annualleavelevypayable 3,731 -
Longserviceleavelevypayable 152 238
Wages outstanding - 952
Total 3,877 1,190
22. Other current liabilities
Unearned revenue 439 1,977
Unearned output revenue - 828
Total 439 2,805
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
56 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Land Buildings
Heritage and cultural Total
23. Asset revaluation reserve $’000 $’000 $’000 $’000
Balance 1 July 2008 184,361 21,340 2,243 207,944
Impairmentlossesrecognisedinequity (76,800) (272) - (77,072)
Balance at 26 March 2009 107,561 21,068 2,243 130,872
Land Buildings
Heritage and Cultural Total
$’000 $’000 $’000 $’000
Balance1July2007 159,169 26,936 2,113 188,218
Revaluation increments 25,192 (5,596) 130 19,726
Balance 30 June 2008 184,361 21,340 2,243 207,944
The asset revaluation reserves represent the net effect of upwards and downwards revaluation of assets to fair value.
26 March 30 June
2009 2008
24. Reconciliation of operating surplus to net cash from operating activities $’000 $’000
Operatingsurplus/deficit 696 (11,627)
Depreciation and amortisation expense 2,742 4,177
Assets donated received (322) -
Assets donated expensed 322 -
Lossonsaleofproperty,plantandequipment 4 22
Writebackofplantandequipment (9)
Changeinassetsandliabilities:
(Increase)/decreaseintradereceivables 788 (82)
(Increase)/decreaseinGSTinputtaxcreditsreceivable 1,457 759
(Increase)/decreaseinLSLreimbursementreceivables (140) 20
(Increase)/decreaseinannualleavereimbursementreceivables (4,138) -
(Increase)/decreaseinotherreceivables (30) 280
(Increase)/decreaseinprepayments (302) 13
Increase/(decrease)inaccountspayable 69,780 (23,392)
Increase/(decrease)inLSLlevypayable (86) 4
Increase/(decrease)ingrantsandsubsidiespayable (9,352) 9,866
Increase/(decrease)inaccruedemployeebenefits (994) (5,234)
Increase/(decrease)inunearnedrevenue (1,538) (1,071)
Increase/(decrease)inappropriationreceivable (828) -
Increase/(decrease)inannualleavelevypayable 3,731 -
Increase/(decrease)inotherpayable - (278)
Increase/(decrease)inGSTpayable - (29)
Adjustmenttonetleaveliabilityduetomachinery-of-governmentchange - 738
Net cash from operating activities 61,781 (25,834)
57
25. Non-cash financing and investing activities
Assetsandliabilitiesreceivedordonated/transferredbythedepartmentandrecognisedasrevenuesandexpensesaresetoutinNotes4and12respectively.Theseareshownasgoodsreceivedbelowfairvalue.
Therewerenoassetandliabilitiesreceivedortransferredbythedepartmentasaresultofmachinery-of-governmentchangesforperiod 1 July 2008 to 26 March 2009.
26 March 30 June
2009 2008
26. Commitments for expenditure $’000 $’000
(a) Non-cancellable operating lease
Commitments under operating leases at reporting date are inclusive of anticipated GST and are
payableasfollows:
·Notlaterthanoneyear 5,518 5,558
· Later than one year and not later than five years 17,764 19,289
· Later than five years 2,529 3,660
Total 25,811 28,507
(b) Capital expenditure commitments
Material classes of capital expenditure commitments inclusive of anticipated GST, contracted for at
reportingdatebutnotrecognisedinthefinancialstatementsarepayableasbelow:
Buildings
Payable:
·Notlaterthanoneyear 1,014 19,975
· Later than one year and not later than five years - -
Total 1,014 19,975
Plant and equipment
Payable:
·Notlaterthanoneyear 40 23
· Later than one year and not later than five years - -
Total 40 23
Operatingleasesareenteredintoasameansofacquiringaccesstoofficeaccommodationandstoragefacilities.Leasepaymentsaregenerallyfixed,butwithinflationescalationclausesonwhichcontingentrentalsaredetermined.
Norenewalorpurchaseoptionsexistinrelationtooperatingleasesandnooperatingleasescontainrestrictionsonfinancingorotherleasing activities.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
58 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
26 March 30 June
2009 2008
26. Commitments for expenditure (cont.) $’000 $’000
(c) Grants and subsidies
Asat26March2009,approvalhadbeengiveninaccordancewithaformalagreementtopaythefollowinggrantsandsubsidies,GSTinclusivewhererelevant,providedcertaincriteriaaremet:
Local government programs 697,983 374,454
Sport and recreation programs 82,002 65,762
Office of rural and regional communities programs 4,718 -
Total 784,703 440,216
Payable:
·Notlaterthanoneyear 444,663 313,922
· Later than one year and not later than five years 340,040 126,294
Total 784,703 440,216
27. Contingencies
Asat26March2009,thedepartmentdidnothaveanycontingentliabilities.
28. Controlled entities
ThedepartmenthasacontrolledinterestinGoldCoastEventsCoPtyLtd.Thiscompanyhasnotbeenconsolidatedintothedepartment’sfinancialstatements,asitisnotconsideredtobematerialforreportingpurposes.
The Queensland Audit Office separately audits Gold Coast Events Co Pty Ltd.
Asummaryoffinancialtransactionsandbalances,fortheninemonthstoMarch2009,forGoldCoastEventsCoPtyLtdfollows:
26 March 30 June
2009 2008
$’000 $’000
Revenue 8,322 12,809
Expenses (7,738) (9,983)
Net surplus 584 2,826
Assets 18,542 11,791
Liabilities (10,306) (4,139)
Net assets 8,236 7,652
Basisofcontrol:100%sharesareheldbytheStateofQueensland.GoldCoastEventsCoPtyLtd’skeyobjectiveistorepresenttheQueensland Government’s interest in declared motor racing events in Queensland.
59
29. Financial impact of machinery of government changes
AsaresultofthePublicServiceDepartmentalArrangementsNotice(no.2)2009,dated26March2009,responsibilityforthefunctionsrelatingtoservicestosupportsustainable,transparentandaccountablelocalgovernmentsweretransferredtotheDepartmentofInfrastructureandPlanning(DIP).Thefunctionsrelatedtosportandrecreationinfrastructure,fundingadviceandprogramsweretransferredtotheDepartmentofCommunities(DCOM).ThefunctionsrelatedtoservicestosupportengagedruralandregionalcommunitiesweretransferredtoDepartmentofEmployment,EconomicDevelopmentandInnovation(DEEDI).
Asaresultofthesechanges,thefollowingassetsandliabilitieswereagreedastransferred:
DIP DCOM DEEDI Total
$’000 $’000 $’000 $’000
Assets
Cash 68,922 22,346 4 91,272
Receivables 4,263 12,303 97 16,663
Inventories - - - -
Non-currentassetsheldforsale - - -
Property,plantandequipment 643 187,416 21 188,080
Other 138 324 10 472
Intangibleassets - - -
Investment property - - -
Total assets 73,966 222,389 132 296,487
-
Liabilities -
Payables 55,118 23,208 53 78,379
Otherfinancialliabilities - - - -
Accruedemployeebenefits - - - -
Other(unearnedrevenue) 40 399 - 439
Provisions 1,573 2,246 58 3,877
Total liabilities 56,731 25,853 111 82,695
-
Net assets 17,235 196,536 21 213,792
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
60 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
30. Financial instruments
Thedepartmenthasthefollowingcategoriesoffinancialassetsandfinancialliabilities:
26 March 30 June
2009 2008
(A) categorisation of financial instruments Note $’000 $’000
Category
Financial assets
Cashandcashequivalents 13 91,272 46,985
Receivables 14 16,663 8,443
Total 107,935 55,428
Financial liabilities
Financialliabilitiesmeasuredatamortisedcosts:
Payables 19 78,379 17,987
Otherfinancialliabilities-QTCborrowing 20 - 15,141
Accrued employee expenses 21 3,877 1,190
Total 82,256 34,318
(b) Financial risk management
Financialriskmanagementisimplementedpursuanttogovernmentanddepartmentalpolicy.Thesepoliciesfocusontheunpredictabilityoffinance markets and seek to minimise potential adverse affects on the financial performance of the department.
(c) Credit risk exposure
Themaximumexposuretocreditriskatbalancedateinrelationtoeachclassofrecognisedfinancialassetsisthegrosscarryingamount of those assets inclusive of any provisions for impairment. There are no amounts offset as per AASB 132 Financial Instruments: Presentation.
61
Thefollowingtablerepresentsthedepartment’smaximumexposuretocreditriskbasedoncontractualamountsnetofanyallowances:
26 March 30 June
Maximum exposure to credit risk 2009 2008
Category Note $’000 $’000
Financial assets
Cash 13 91,272 46,985
Receivables 14 16,663 8,443
Total 107,935 55,428
Nocollateralisheldassecurityandnocreditenhancementsrelatetothefinancialassetsheldbythedepartment.
The department manages credit risk through the use of credit management strategy. This strategy aims to reduce the exposure to credit defaultbyensuringthatthedepartmentinvestsinsecureassets,andmonitorsallfundsowedonatimelybasis.Exposuretocreditriskismonitoredonanongoingbasis.
Nofinancialassetsandfinancialliabilitieshavebeenoffsetandpresentednetinthebalancesheet.
Themethodforcalculatinganyprovisionalimpairmentforriskisbasedonpastexperience,currentandexpectedchangesineconomicconditionsandchangesinclientcreditratings.Themainfactorsaffectingthecurrentcalculationforprovisionsaredisclosedbelowaslossevents.Theseeconomicandgeographicchangesformpartofthedepartment’sdocumentedriskanalysisassessmentinconjunctionwithhistorical experience and associated industry data.
The department recognised no impairment loss for the current year. All figures for credit risk referred to do not take into account the value of any collateral or other security.
Nofinancialassetshavehadtheirtermsrenegotiatedsoastopreventthemfrombeingpastdueorimpaired,andarestatedatthecarrying amounts as indicated.
Agingofpastduebutnotimpairedaswellasimpairedfinancialassetsaredisclosedinthefollowingtable:
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
62 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
30. Financial Instruments (cont)
(C) Credit risk exposure (cont)
2009 Financial asset past due but not impaired Contractual repricing/ maturity date:
Not overdue
Less than 30 days
30 - 60 Days
61 - 90 Days
More than 90 days
Total Total financial
assets
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Financial assets
Receivables 16,274 255 62 6 66 389 16,663
Total 16,274 255 62 6 66 389 16,663
Contractual repricing/ maturity date:
2008 Financial asset past due but not impaired
Not overdue
Less than 30 days
30 - 60 days
61 - 90 days
More than 90 days
Total Total financial
assets
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Financial assets
Receivables 8,085 254 15 39 50 358 8,443
Total 8,085 254 15 39 50 358 8,443
2009 Impaired financial assets
Contractual repricing/ maturity date:
Not overdue
Less than 30 days
30 - 60 days
61 - 90 days
More than 90 days
Total Total financial
assets
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Financial assets
Receivables - - - - 195 195 195
Total - - - - 195 195 195
Contractual repricing/ maturity date:
2008 Impaired financial assets Not overdue
Less than 30 days
30 - 60 days
61 - 90 days
More than 90 days
Total Total financial
assets
$’000 $’000 $’000 $’000 $’000 $’000 $’000
Financial assets
Receivables - - - - 195 195 195
Total - - - - 195 195 195
63
30. Financial instruments (cont)
(d) Liquidity risk
Thedepartmentisexposedtoliquidityriskinrespectofitspayables.
Thedepartmentmanagesliquidityriskthroughtheuseoftheliquiditymanagementstrategy.Thisstrategyaimstoreducetheexposuretoliquidityriskbyensuringthedepartmenthassufficientfundsavailabletomeetemployeeandsupplierobligationsastheyfalldue.Thisisachievedbyensuringthatminimumlevelsofcashareheldwithinthebankaccountssoastomatchtheexpecteddurationofthevariousemployeeandsupplierliabilities.
Thefollowingtablesetsouttheliquidityriskoffinancialliabilitiesheldbythedepartment.Itrepresentsthecontractualmaturityoffinancialliabilities,calculatedbasedoncashflowsrelatingtotherepaymentoftheprincipalamountoutstandingatbalancedate.
2009 Payable in Total
< 1 year 1 - 5 years > 5 years
Note $’000 $’000 $’000 $’000
Financial liabilities
Payables 19 78,379 - - 78,379
QTCborrowings 20 - - - -
Accrued employee expenses 21 3,877 - - 3,877
Total 82,256 - - 82,256
2008 Payable in Total
< 1 year 1 - 5 years > 5 years
Note $’000 $’000 $’000 $’000
Financial liabilities
Payables 19 17,987 - - 17,987
Qtcborrowings 20 3,773 - 11,368 15,141
Accrued employee expenses 21 1,190 - - 1,190
Total 22,950 - 11,368 34,318
(e) Market Risk
The department does not trade in foreign currency and is not materially exposed to commodity price changes. The department is exposed tointerestrateriskthroughitsborrowingsfromQueenslandTreasuryCorporationandcashdepositedininterestbearingaccounts.Thedepartmentdoesnotundertakeanyhedginginrelationtointerestriskandmanagesitsriskaspertheliquidityriskmanagementstrategy.
Interest Rate Sensitivity Analysis
Thefollowinginterestratesensitivityanalysisisbasedonareportsimilartothatwhichwouldbeprovidedtomanagement,depictingtheoutcometoprofitandlossifinterestrateswouldchangeby+/-1percentfromtheyear-endratesapplicabletothedepartment’sfinancialassetsandliabilities.Itassumesthattheratewouldbeheldconstantoverthefollowingyear,withthechangeoccurringatthebeginningof the financial year.
Atreportingdateiftheinterestrateshadbeen50basispointslowerorhigher,therewouldbeanimmaterialeffectonthedepartment’soperatingsurplus/deficit.
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
64 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
30. Financial instruments (cont)
(e) Market risk (cont)
Thecarryingamountforcashisbasedonbankaccountsheldbythedepartmentthatareinterestbearing.ThesearetheRegionalFloodMitigationbankaccountandtheIndigenousEnvironmentalHealthInfrastructureProgrambankaccount.
Carrying amount 2009 Interest rate risk
Financial instruments -1% +1%
Profit Equity Profit Equity
Cash 18,046 (180) (180) 180 180
QTCborrowings - - - - -
Overall effect on profit and equity (180) (180) 180 180
Carrying amount 2008 Interest rate risk
Financial instruments -1% +1%
Profit Equity Profit Equity
Cash 46,985 (470) (470) 470 470
QTCborrowings 15,141 151 151 (151) (151)
Overall effect on profit and equity (319) (319) 319 319
(f) Fair value
The fair value is determined as follows:
• Thecarryingamountofcashandcashequivalents,receivables,payablesandtheleaseliabilityapproximatetheirfairvalueandarenotdisclosedseparatelybelow.
• Thefairvalueofothermonetaryfinancialassetsandfinancialliabilitiesisbasedonmarketpriceswhereamarketexists,orisdeterminedbydiscountingexpectedfuturecashflowsbythecurrentinterestforfinancialassetsandliabilitieswithsimilarriskprofiles.
• Thefairvalueofprepaymentsisrepresentedbythebookvalueastheperiodoftimetoconsumptionisshortandtherearenoratesinvolvedinthecalculation,thereforetheyarenotdisclosedseparatelybelow.
Thedepartmenthasnotoffsetanyassetsandliabilities.
Thecarryingamountsofallfinancialassetsandmostfinancialliabilitiesarerepresentativeoftheirfairvalue.
Thecarryingamountofallfinancialassetsandfinancialliabilities,excepttheborrowingsfromtheQueenslandTreasuryCorporationarerepresentative of their fair value.
2009 2008
Carrying amount Fair value Carrying amount Fair value
$’000 $’000 $’000 $’000
Financial liabilities
Financialliabilitiesatamortisedcost:
QTCborrowings - - 15,141 15,080
Total - - 15,141 15,080
65
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
31. Schedule of administered items Services to support sustainable, transparent and accountable
local government
Planning development services Sport and recreation infrastructure, funding advice and programs
Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Administered revenues
Administered item appropriation 372,793 348,730 - - 25,299 25,989 398,092 374,719
Commonwealth grants 370,414 345,659 - - - - 370,414 345,659
Taxes, fees and fines 313 492 - 15 - - 313 507
Other revenue 10,770 - - - - 4,041 10,770 4,041
Total 754,290 694,881 - 15 25,299 30,030 779,589 724,926
Administered expenses
Grants,subsidiesandcontributions 372,792 348,729 - - 25,299 25,990 398,091 374,719
Total 372,792 348,729 - - 25,299 25,990 398,091 374,719
Administered assets
Current
Cashandcashequivalents (93,904) 136 - - 41 41 (93,863) 177
Receivables 188,269 1 - - - - 188,269 1
Total 94,365 137 - - 41 41 94,406 178
Administered liabilities
Current
Unearned appropriation grant
Payables - 1 - - - - - 1
Payables 93,353 3 - - 41 41 93,394 44
Total 93,353 4 - - 41 41 93,394 45
Transfers to government of taxes, fees and fines and commonwealth grants
380,620 346,152 - 15 - 4,040 380,620 350,207
66 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
31. Schedule of administered items Services to support sustainable, transparent and accountable
local government
Planning development services Sport and recreation infrastructure, funding advice and programs
Total
26 March 30 June 26 March 30 June 26 March 30 June 26 March 30 June
2009 2008 2009 2008 2009 2008 2009 2008
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
Administered revenues
Administered item appropriation 372,793 348,730 - - 25,299 25,989 398,092 374,719
Commonwealth grants 370,414 345,659 - - - - 370,414 345,659
Taxes, fees and fines 313 492 - 15 - - 313 507
Other revenue 10,770 - - - - 4,041 10,770 4,041
Total 754,290 694,881 - 15 25,299 30,030 779,589 724,926
Administered expenses
Grants,subsidiesandcontributions 372,792 348,729 - - 25,299 25,990 398,091 374,719
Total 372,792 348,729 - - 25,299 25,990 398,091 374,719
Administered assets
Current
Cashandcashequivalents (93,904) 136 - - 41 41 (93,863) 177
Receivables 188,269 1 - - - - 188,269 1
Total 94,365 137 - - 41 41 94,406 178
Administered liabilities
Current
Unearned appropriation grant
Payables - 1 - - - - - 1
Payables 93,353 3 - - 41 41 93,394 44
Total 93,353 4 - - 41 41 93,394 45
Transfers to government of taxes, fees and fines and commonwealth grants
380,620 346,152 - 15 - 4,040 380,620 350,207
67
Notestoandformingpartofthefinancialstatements(cont.)for the period 1 July 2008 to 26 March 2009
26 March 30 June
2009 2008
32. Reconciliation of payments from consolidated fund to administered revenue $’000 $’000
Budget appropriation 393,656 328,764
Transfersfrom/tootherdepartments - -
Section23(a)transfers (182,717) -
Unforeseen expenditure - 45,986
Total administered receipts 210,939 374,750
Less:openingbalanceofadministeredrevenuereceivable (11) (41)
Plus:closingbalanceofadministeredrevenuereceivable 187,163 11
Plus:openingbalanceofunearnedrevenue 1 -
Less:closingbalanceofunearnedrevenue - (1)
Less:openingbalanceequityinjectionreceivable - -
Administered revenue recognised in Note 31 398,092 374,719
In preparing this note, the department has relied on advice from the Treasury department in relation to the 2009 transfers to departments made in accordance with section 23A of the Financial Administration and Audit Act 1977.ThesetransferamountsareexpectedtobeapprovedbyGovernorinCouncilbefore30June2009.
33. Prior year adjustment
AnadjustmentwasmadetocorrectlyreportrevenuereceivedinpreviousyearsfromtheCommonwealthgovernmentandotherstategovernment agencies for various funding programs. In accordance with AASB 1004 Contributions, the correct accounting treatment for these fundsisforthetotalrevenuetoberecognisedasbeingearnedwhenthefundingwasoriginallyreceived,ratherthanbeingrecognisedasbeingearnedastheexpenditurewasincurred,whichwastheaccountingtreatmentpreviouslyused.
Thefollowinglineitemsinthe2007-08financialstatementshavebeenrestatedtoreflecttherevisedaccountingtreatment:
• Grantsandothercontributionsrevenueisdecreasedby$11.640million
• Theoperatingsurplusof$0.013millionisreducedby$11.640milliontobecomeanoperatingdeficitof$11.627million
• Unearnedrevenueisdecreasedby$22.904million
• Accumulateddeficitsof$1.687millionarereducedby$22.904milliontobecomeaccumulatedsurplusesof$21.217million.
68 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Thesefinalfinancialstatementshavebeenpreparedpursuanttosection105M(1)oftheFinancial Administration and Audit Act 1977(theAct),andotherprescribedrequirements.Inaccordancewithsection105M(2)oftheActwecertifythatinouropinion:
a) theprescribedrequirementsforestablishingandkeepingtheaccountshavebeencompliedwithinallmaterialrespects;and
b) thestatementshavebeendrawnuptopresentatrueandfairview,inaccordancewithprescribedaccountingstandards,ofthetransactions of the Department of Local Government, Sport and Recreation for the period ended 26 March 2009 and of the financial position of the department at the end of that year.
John Marsh Michael Kinnane Former Director, Business and Financial Management Former Director-GeneralDepartment of Local Government, Sport and Recreation Department of Local Government, Sport and Recreation 24 June 2009 24 June 2009
Certificate of the Department of Local Government, Sport and Recreation
69
Independent Auditor’s ReportTotheformerAccountableOfficeroftheDepartmentofLocalGovernment,SportandRecreation.
Matters Relating to the Electronic Presentation of the Audited Final Financial Report
The auditor’s report relates to the final financial report of the former Department of Local Government, Sport and Recreation for the final period ended 26 March 2009 included on the Department of Local Government,SportandRecreation’swebsite.TheDepartmentisresponsiblefortheintegrityoftheDepartmentofLocalGovernment,SportandRecreation’swebsite.Ihavenotbeenengagedtoreportontheintegrity of the Department of Local Government, Sport and Recreation’s website.Theauditor’sreportrefersonlytothestatementsnamedbelow.It does not provide an opinion on any other information which may have beenhyperlinkedto/fromthesestatements.Ifusersofthefinalfinancialreport are concerned with the inherent risks arising from electronic data communications they are advised to refer to the hard copy of the audited finalfinancialreport,availablefromtheDepartmentofLocalGovernment,Sport and Recreation, to confirm the information included in the audited finalfinancialreportpresentedonthiswebsite.
These matters also relate to the presentation of the audited final financial report in other electronic media including CD Rom.
Report on the Final Financial Report
I have audited the accompanying final financial report of the former Department of Local Government, Sport and Recreation, which comprisesthebalancesheetandstatementofassetsandliabilitiesbyoutputs/majoractivitiesasat26March2009,andtheincomestatement,statementofchangesinequity,cashflowstatementandincomestatementbyoutputs/majoractivitiesforthefinalperiodendedon that date, a summary of significant accounting policies, other explanatorynotesandthecertificatesgivenbytheformerDirector-General and former Director Business and Financial Management.
The Former Accountable Officer’s Responsibility for the Final Financial Report
TheformerAccountableOfficerisresponsibleforthepreparationandfairpresentationofthefinalfinancialreportinaccordancewithprescribedaccountingrequirementsidentifiedintheFinancial Administration and Audit Act 1977 and the Financial Management Standard 1997, including compliancewithapplicableAustralianAccountingStandards(includingtheAustralianAccountingInterpretations).Thisresponsibilityincludesestablishingandmaintaininginternalcontrolsrelevanttothepreparationand fair presentation of the final 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 arereasonableinthecircumstances.
Auditor’s Responsibility
Myresponsibilityistoexpressanopiniononthefinalfinancialreportbasedontheaudit.TheauditwasconductedinaccordancewiththeAuditor-General of Queensland Auditing Standards, which incorporate the AustralianAuditingStandards.Theseauditingstandardsrequirecompliancewithrelevantethicalrequirementsrelatingtoauditengagementsandthattheauditisplannedandperformedtoobtainreasonableassurancewhether the final financial report is free from material misstatement.
Anauditinvolvesperformingprocedurestoobtainauditevidenceaboutthe amounts and disclosures in the final financial report. The procedures selecteddependontheauditor’sjudgement,includingtheassessmentofrisks of material misstatement in the final 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 final financial report in order to design audit procedures that are
appropriateinthecircumstances,butnotforthepurposeofexpressingan opinion on the effectiveness of the entity’s internal control, other than inexpressinganopiniononcompliancewithprescribedrequirements.Anaudit also includes evaluating the appropriateness of accounting policies andthereasonablenessofaccountingestimatesmadebytheformerAccountableOfficer,aswellasevaluatingtheoverallpresentationofthefinalfinancialreportandanymandatoryfinancialreportingrequirementsasapprovedbytheTreasurerforapplicationinQueensland.
Ibelievethattheauditevidenceobtainedissufficientandappropriatetoprovideabasisformyauditopinion.
Independence
The Financial Administration and Audit Act 1977 promotes the independence of the Auditor-General and QAO authorised auditors. The Auditor-GeneralistheauditorofallQueenslandpublicsectorentitiesandcanonlyberemovedbyParliament.
The Auditor-General may conduct an audit in any way considered appropriateandisnotsubjecttodirectionbyanypersonaboutthewayinwhichauditpowersaretobeexercised.TheAuditor-Generalhasfor the purposes of conducting an audit, access to all documents and property and can report to Parliament matters which in the Auditor-General’s opinion are significant.
Auditor’s Opinion
In accordance with s.105M of the Financial Administration and Audit Act 1977 –
(a) IhavereceivedalltheinformationandexplanationswhichIhaverequired;and
(b) inmyopinion–
(i) theprescribedrequirementsinrespectoftheestablishmentandkeepingofaccountshavebeencompliedwithinallmaterial respects; and
(ii) thefinancialreporthasbeendrawnupsoastopresentatrueandfairview,inaccordancewiththeprescribedaccountingstandards of the transactions of the former Department of Local Government, Sport and Recreation for the final period 1 July 2008 to 26 March 2009 and of the financial position as at the end of that final period.
Emphasis of Matter – Abolishment of the Department of Local Government, Sport and Recreation
Withoutqualificationtomyopinion,attentionisdrawntoNotes1(a)and29 in the final financial report which identifies that pursuant to Public Service Departmental Arrangements Notice (No 2) 2009, the former DepartmentofLocalGovernment,SportandRecreationwasabolishedon26March2009.InaccordancewithrequirementsofPublic Service Departmental Arrangements Notice (No 2) 2009,allassetsandliabilitiesoftheformerDepartmentasatthedateofabolitionweretransferredtoTheDepartment of Communities, Department of Infrastructure and Planning or to the Department of Employment, Economic Development and Innovation, immediatelyaftertheabolishmentatthevaluesreportedinthebalancesheet(referNote29).Accordinglythisfinalfinancialreporthasbeenpreparedonabasisthatisconsistentwithagoingconcernbasis.
G G Poole FCPAAuditor-General of QueenslandQueensland Audit Office Brisbane
70 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendices
1. Role and scope of operations 72
2. Governance 77
3. Executive leadership team 80
4. Workforce profile 84
5. Executive, governance and leadership committees 92
6. Legislation administered 96
7. Boards,committeesandstatutoryauthorities 97
8. Cost of consultancies 99
9. Local government funding programs 100
10. Funding programs that strengthen rural and regional communities 101
11. Sport and recreation programs 102
12. Overseas travel 104
13.Publications 105
14.Generalreportingrequirements 106
15. Machinery-of-government changes to Queensland agencies affecting the department 110
16. Greenhouse gas emissions 111
71
Appendix 1 - Role and scope of operations
Our roleThe Department of Local Government, Sport and Recreation playedanimportantroleinimprovingthequalityoflifeofallQueenslanders, working closely with local governments, their communities,sportinggroupsandindustrybodiesthroughoutthestate as:
• thechampionforstrong,sustainableandefficientlocalgovernment
• aleaderinpromotingactivelifestyles
• apartnerinsustainingQueenslandregions
• theleaderindevelopingoureliteathletes
• astrongadvocateforAboriginalandTorresStraitIslandercommunities
• aleaderinhelpingQueenslandersconserveourpreciouswaterresources
• aleaderinbuildingasustainable,liveableandprosperousruralQueensland.
ThedepartmentwasresponsibletoParliamentthroughtwoministers:theHonourableJudySpenceMP,MinisterforPolice,CorrectiveServicesandSport;andtheHonourableWarrenPittMP,Minister for Main Roads and Local Government. These portfolio responsibilitiesweredeliveredthroughtheDepartmentofLocalGovernment, Sport and Recreation, which was constituted under section 2 of the Administrative Arrangements Order (No. 1) 2008.
The local government portfolio, which incorporated the Office of Rural and Regional Communities, developed policies, strategies and programs and administered funding to:
• facilitateanefficient,transparentandresponsivelocalgovernment system in Queensland
• buildinfrastructurethatmeetsidentifiedcommunityneeds,withaparticularfocusonessentialwaterandsewerage/wastewater infrastructure
• developeffectivegovernanceandlegislativeframeworksforlocal government
• buildthecapacityoflocalgovernmenttomeetthechangingexpectations of their communities
• buildcapacityinruralandregionalcommunities.
OursportandrecreationresponsibilitiesplayedaleadingroleinenhancingtheliveabilityofQueenslandcommunitiesbyencouraging more Queenslanders to lead active, healthy lifestyles through participation in sport and recreation pursuits, with policies, strategies and programs seeking to:
• buildasportandactiverecreationindustryresponsivetotheparticipation needs of Queenslanders
• achievebetterplanned,vibrantcommunitieswithimprovedaccess to sport and active recreation places and facilities which support participation from the grassroots to elite levels
• positionQueenslandnationallyandinternationallyasapremiersporting location
• developeliteathletestooptimiseQueensland’snationalandinternational sporting success, and ensure recognition of Queensland’sathletesassportingambassadorsforQueenslandand Australia.
72 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Our organisation on 26 March 2009
Sport and recreation functions
Local government, rural and regional communities functions
Common departmental functions
Legend:
Deputy Director-GeneralAssistant Director-General
Strategy and Policy
Sport and Recreation Queensland Academy of Sport
Local Government Act Review
Local Government Performance Task Force
Local Government Grants Commission
Local Government RemunerationTribunal
Office of Rural and Regional Communities
Sport and recreation functions
Local government, rural and regional
communities functions
Service Delivery
Strategic Policy and Legislation
Minister for Police, Corrective Services and Sport
Minister for Main Roads and Local Government
Director-General
Corporate and Executive Services
Internal Audit
73
Scope of operationsAs the Department of Local Government, Sport and Recreation, we served the community through six key divisions.
The Service Delivery division fulfilled a critical role in delivering services to local governments, sport and recreation organisations and rural and regional communities across the state. The division led and coordinated:
• localgovernmentperformanceandcapacitydevelopmentprograms and advice
• fundingprogramstolocalgovernments,communityorganisations and the sport and recreation industry
• communitydevelopmentandcommunityengagementprograms
• Indigenouspartnershipsandprograms.
Under machinery-of-government changes in March 2009, service supporting local governments transitioned to the Department of Infrastructure and Planning. Sport and recreation services transitioned to the Department of Communities and services supporting the Blueprint for the Bush transitioned to the Department of Employment, Economic Development and Innovation.
The Sport and Recreation division encouraged all Queenslanders to activelyparticipateinsportandrecreationactivityby:
• increasingopportunitiesforQueenslanderstoparticipateinphysical activity
• workingcloselywithQueensland’ssportandrecreationindustryto improve its capacity to deliver participation opportunities for Queenslanders
• promotingtheprovisionofopenspaceandparksforrecreationpurposes, through regional planning processes and council planning schemes
• positioningQueenslandasapremiersportingdestination,byproviding world class facilities and access to specialist services for national and international teams to train and compete in Queensland
• supportingcouncilsandsportandrecreationorganisationstobuildcommunitysportandrecreationinfrastructuresuchassportsfields,aquaticcentres,indoorfacilitiesandwalkways
• promotingsportandactiverecreationasintegraltovibrantandhealthy Indigenous communities.
ThroughtheQueenslandAcademyofSport(QAS),morethan600Queenslandathleteshavebeenidentified,supportedanddeveloped through the provision of world-class coaching, sport science, sports medicine, and career and education services. The QAS is also home to the Centre of Excellence for Applied Sport ScienceResearchwhichworksincollaborationwithuniversitiestoundertakecuttingedgeresearchprojectsandapplytheoutcomesof the research directly to Queensland’s elite athletes.
Through the Office of Rural and Regional Communities, we:
• providedQueenslandcommunitieswithbetteraccesstogovernment through Ministerial Regional Community Forums
• improvedthesustainability,liveabilityandprosperityofruraland remote communities through the department’s lead role of implementing, monitoring and reporting of the Blueprint for the Bush strategy
• facilitatedregionalservicedeliveryimprovementandenhancedregional reporting through Regional Managers Coordination Networks.
74 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
The Strategic Policy and Legislation division provided coordinated services and advice to the Ministers, the executive management team and the department on matters relating to whole of government policies; the development and implications of state and commonwealth policy on local governments and sporting bodies;legislativeamendmentandregulationforlocalgovernmentand sport and recreation portfolios; interpretation of legal and administrative matters; and the planning, monitoring and reporting of corporate performance.
The division also provided advisory services to other state government and federal government agencies, independent agenciesandpeakbodiesonmattersofpolicyandlegislativedevelopment,pilotprojectsandnewservicedeliveryinitiatives.
The Corporate and Executive Services division provided services to support the daily operations of the department. This included deliveringadministrative,organisationalandbusinessservices,suchasbusinessandfinancialmanagement,marketingandcommunications, human resources, ministerial and executive services, records management, information communication technology, and governance and whole-of-government reporting.
SignificantprojectsThe department continued its approach to the reform of local government involving:
• structuralreform(completedin2007-08)
• legislativereform
• sustainabilityandreporting
• capacitybuilding.
Local government legislative reform
Localgovernmentsandtheirpeakbodiesstronglysupportedthe need for a new strategic legislative framework which accommodates the diversity of all local governments across Queensland. The features of this new legislative framework include:
• specificconsiderationofIndigenouscouncils
• contemporaryandflexiblelegislationthatiseasytounderstandand use
• strongeraccountabilityandtransparencyofcouncils
• clearerrolesandresponsibilitiesforcandidatesandcouncillors
• amoderndemocraticlocalgovernmentelectoralprocess.
Thefoundationofanewlegislativeframeworkwillbeanewlocalgovernmentactsupplementedbyregulationsgoverningessentialbutsubordinateoperationaloradministrativematters.The department worked with stakeholders in developing new regulations and a new local government electoral act as well as reviewing the City of Brisbane Act 1924.
Local government performance and reporting
Theperformanceandreportingprojectaimedtoimprovelocalgovernments’financialsustainabilitythroughfivecomponents:asset management, community engagement, governance, long-term financial modelling and planning and reporting processes.
Capacity building
Theregionalisationofthedepartmenthasbeenakeyinitiativetobuildthecapacityoflocalgovernmentsandimproveclientservices.Thedepartmenthasworkedcollaborativelywithcouncilsand regional organisations to improve its delivery of services to thepublic.
75
Our partnersThe department partnered with a wide range of groups, agencies, industryrepresentativesandgovernmentstoachievebetteroutcomes for Queenslanders. Our partners included:
• AboriginalandTorresStraitIslandercouncilstoimprovetheirgovernancearrangementsandqualityoflife
• waterserviceprovidersandthebusinesssector(includingtheQueenslandWaterCommission)toensurethatwater-efficiencyprogramsandinfrastructureachievevaluablewatersavings
• Queensland’ssportandrecreationindustrytoincreaseparticipationlevels,andhelpclubsandassociationstoenhancetheir capacity to deliver services
• 73localgovernmentsindevelopingthenewgovernanceframework for the local government system commencing with the Local Government Bill 2009
• communitygroupswhichsupportQueenslanders’participationin physical activity
• BlueprintfortheBushpartneragencies,alllevelsofgovernment, community groups and communities to improve thesustainability,liveabilityandprosperityofruralandremotecommunities
• federalandotherstateandterritorygovernmentstopromotebestpracticeandparticipateinjointinitiativesthatbenefitQueensland
• QueenslandHealth,QueenslandTransport,DepartmentofNaturalResourcesandWaterandtheDepartmentofEducation,Training and the Arts in improving opportunities to participate in physical activity
• peakbodies,includingtheLocalGovernmentAssociationofQueensland, Local Government Managers Australia-Queensland Branch, Q Sport, the Queensland Outdoor Recreation Federation and AgForce.
76 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
The governance framework for the Department of Local Government, Sport and Recreation met Queensland Government requirementsasarticulatedinManagingforOutcomes,theFinancial Management Standard 1997 and the Auditor-General’s ReportNo.71998-99CorporateGovernance,BeyondCompliance.The framework comprised of eight elements: strategic planning, performance monitoring and evaluation, stakeholder and community engagement, research and innovation, change management,riskmanagement,projectandinformationmanagement and leadership and governance.
These elements ensured:
• thealignmentofthedepartment’sgoals,objectivesandpriorities to meet whole-of-government outcomes
• proactiveandplanneddecisionmaking,undertakeninatransparent, consistent, efficient, ethical and fair manner
• acollectiveunderstandingofleadershipastheresponsibilityofall,withindividualsbeingresponsibleforthechoicestheymakeandtheirimpactonthegoalsandobjectivesofthedepartment
• improvementoffuturedecisionmakingthroughlearningfrom experience, and the monitoring of performance against governmentgoalsandobjectives
• achievementandmaintenanceofstakeholdersatisfactionwiththe department’s decision making processes
• thecooperationofagenciestoeffectivelyadapttoadynamicenvironment
• adherencetooursharedvalues
• continualidentification,assessment,managementandmonitoring of opportunities and risks.
Strategic planningThe department’s multi-level strategic planning process integrated governmentambitionsandministerialdirections,strategicandoperational risks, executive performance planning, strategic workforce planning, information management, organisational strategy and resourcing.
Between July 2008 and March 2009, we reviewed and reframed the department’s strategic plan to align with the government’s ambitionsunderQ2.
Performance monitoring and evaluationThe department’s performance monitoring and evaluation framework committed the department to specifying how performancewouldbemeasuredandusedtodemonstrateprogressand results.
Between July 2008 and March 2009, evaluation frameworks were developed for the department’s support for Ministerial council processes and the regionalisation of its services.
Frameworks were developed and informed the conduct of successful evaluations of:
• thelegalservicesunit
• thekeyperformanceindicatorsoftheCommunityGovernanceImprovement Strategy
• theregionalisationprocess(initialstaffsurveyin September2008)
• catanddogownershipinQueenslandconductedforthedepartment through the Queensland Household Survey in March 2009.
On 26 March 2009, several evaluations were in progress:
• Phaseonetrialsonthemanagementofcatsanddogs
• CommunityPartnershipprograms
• Sportandrecreationfundingprogramssurvey
• TrueSportLivesHereprogram
• Humanresourceslearninganddevelopmentinthedepartment
• Regionalisation–followupsurveys.
Appendix 2 - Governance
77
Stakeholder and community engagementThe department undertook a range of engagement activities with clients and partners throughout the period July 2008 to March 2009 including:
Local government
• consultationwithcouncilsandpeakbodiesonthedevelopment of the Local Government Bill 2009
• regionalisationoflocalgovernmentservicedeliverytoprovidelocalised support to councils
• participationinlocalgovernmentconferencesandworkshops
• commencementofaseriesofWomeninGovernmentworkshops.
Sport and recreation
• hostingcommunityeventsacrossthestatetoencourageQueenslanders to get active
• deliveringprofessionaldevelopmentsportandrecreationworkshopsforclubs,coaches,teachersandparents
• gettingchildreninschoolsactivethroughourChildrenandYoung People Strategy
• workingwithcouncils,clubsandorganisationstoassistinthedelivery of community sport and recreation infrastructure.
Rural and regional communities
• hostingoftheMinisterialRegionalCommunityForums
• hostingoftheInauguralRuralWomen’sSymposium.
Change managementThe department recognises the importance of support, commitment, ownership and consistent communication in managing change effectively.
During 2008-09, the department’s change management framework was applied during restructures to the Sport and Recreation Division and the Queensland Academy of Sport to prepare the divisions and their staff for these changes. In addition, selected managers were provided with training on how to manage the impact of change on individuals.
Thechangepreparationworkthatstartedduring2007-08wasrealised with the implementation of the department’s regional structure commencing on 1 July 2008.
Risk managementIn accordance with the Financial Administration and Audit Act 1977andtheCharterofSocialandFiscalResponsibility,thedepartment’s governance framework includes rigorous attention to riskmanagement.Atastrategiclevel,riskshavebeenidentified,documented and managed in the department’s strategic risk register,andanassessmentoftheirstatushasbeenreportedtotheexecutivemanagementteamquarterly.
ProjectmanagementInDecember2008,thedepartmentadoptedtheQueenslandGovernmentProjectManagementMethodologyProjectManagementFramework(PMF)whichisbasedonthePRINCE2(PRojectsINControlledEnvironments)methodology.
78 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Information management – recordsIn2008-2009,theSharedServicesAgency(SSA)transitionedrecordsmanagementfunctionsbacktogovernmentdepartmentsenablingSSAtore-focusonitscoretransactionalbusiness.Fourstaff returned to the department and formed the small group of records professionals advancing the department’s strategic agenda in information management.
ActivitiesbetweenJuly2008andMarch2009wereheavilyfocussedonprogressingtheoutcomesoftheHITRecords(HandlingInformationThroughRecords)projectincludingfinalisingthedepartment’s records management framework.
The records management framework incorporated work on the businessclassificationscheme,approvaloftheretentionanddisposal schedule, a document naming convention as well as the supporting policies, procedures and guidelines.
The department also developed an electronic document records managementsystem(eDRMS)basedonTrimContent6R2.3.Thenew eDRMS further capitalised on existing investment to deliver afullyintegratedsystemabletomanagethecomplexrecordsand ministerial needs of a government agency. As part of the development,thedepartment’sexistingTRIMCapturedatabaseshavebeenupgradedtoTRIMCONTEXT6R2.3.TheeDRMSwasscheduled for implementation throughout the department in May 2009.Thedepartment’seDRMSprojectachievementswillbeassessed for implementation into the Department of Infrastructure and Planning.
79
Thedepartment’sExecutiveManagementTeam(EMT)playedacriticalroleincorporategovernanceandservicedeliveryby:
• providingvalues-basedleadership,incorporatinghighstandardsforintegrityandethicalbehaviour
• ensuringtransparencyandaccountabilitythrougheffectivedecision making and communication with management and staff
• providingleadershipanddirectionon:
o issues relating to the ongoing financial and non financial performance of the department and the performance of its governance structures
o futuresbasedissuesandresponsetoglobalstrategicissues
• providingaclearfuturedirectionforthedepartment.
TheEMTcomprisedtheDirector-General(chair),Deputy Director-General, Assistant Director-General, Executive Directors, and arepresentativeRegionalDirector(onthreemonthrotation).
Michael Kinnane ESM FAIMAssociate Director-General, Local Government and Service DeliveryDepartment of Infrastructure and Planning
Michael Kinnane held the position of Director-General, Department of Local Government, Sport and Recreation department from January 2006. Previously from 1998, he was Director-General of the Department of Emergency Services. On 26 March 2009, Michael was appointed to the position of Associate Director-General in the Department of Infrastructure and Planning, in which he holds responsibilityforthelocalgovernmentandservicedeliverygroup.
Michael is committed to providing leadership, strategic direction and good governance for the Group in their delivery of policy and in the setting of strategic directions in accordance with whole-of-government priorities. Within the department, Michael led the internal structural change which delivered a strategic shift in the department’s role, from that of regulator to strategic policy leader. This positioned the agency to deliver unprecedented reforms for the local government sector in Queensland.
HeholdsjointresponsibilityasgovernmentchampionforMornington Island under “Partnerships Queensland” and is a memberoftheStrongIndigenousCommunitiesChiefExecutiveOffice Committee.
Craig MathesonDeputy Director-General, Sport and Recreation ServicesDepartment of Communities
CraigMathesonwasresponsibleforprovidingstrategicadviceandsupport to the Director-General and the department’s Ministers on thefullbreadthofportfolioresponsibilities.
Craigbroughtnearly20yearsofexperienceinpublicpolicy,governanceandleadershiprolesinthepublicsectorincluding 14 years with this department.
CraigisamemberoftheBoardoftheQueenslandAcademyofSport.
Gabrielle SinclairAssistant Director-General, Strategy and PolicyDepartment of Infrastructure and Planning
GabrielleSinclairledthedivisionofStrategicPolicyandLegislation, the Local Government Legislation Review and Local GovernmentSustainabilityandPerformancereformtaskforcesandthe Local Government Grants Commission and Local Government RemunerationTribunal.
InparticularGabrielleassistedtheDirector-Generaltodeliverthesecond and third component of the Local Government Reform program,beingthenewlegislativeframeworkforlocalgovernmentwhich has included the review of the Local Government Act 1993 andthedevelopmentofthesustainabilityandreportingprocess.
Gabrielle’srolealsoincludedassistingtheDirector-Generalinhisrole as Chair of the Committee for the Modern Federation, which concluded in April 2008.
Appendix 3 - Executive leadership team
80 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
SincecommencingwiththedepartmentinJanuary2006Gabrielleestablishedstrategicpolicydevelopmentandpublicpolicyresearch teams and strategic legislation development and analysis teamstoenableinaugurationofthemajorpolicyandlegislationreformprograms.Gabriellealsoestablishedenduringlinkswithstakeholderstoprovidebroadconsultationopportunitiesandcommunity engagement.
GabriellehasbeenintheQueenslandPublicServiceformorethan19years.PriortojoiningthedepartmentGabrielleheldtheposition of Executive Director, Policy and Programs, Department of Corrective Services for six years.
GabrielleisDeputyChairpersonoftheQueenslandLocalGovernment Grants Commission.
Pat MorganExecutive Director, Corporate and Executive ServicesDepartment of Infrastructure and Planning
PatMorganwasresponsibleforprovidingstrategyandadvicetothe Executive Management Team and Director-General on service improvementopportunitiesandgovernanceobligationsacrossarange of functional teams.
Pat was instrumental in increasing the focus on performance and achievement and laid the foundations for corporate units to embraceaperformanceculture.
Patwasalsocommittedtoprovidingqualitycost-effectivesupportservices, simplifying processes and ensuring staff potential was achieved through learning and development opportunities.
Dr Nancy SpencerDirector, Department of Communities
SincejoiningthedepartmentinNovember2007,NancySpencerled the Strategic Policy and Legislation division to focus on policy development and client services, and was instrumental in developingbotharesearchandcorporateplanningprogramforthe department and policy legislation for managing unwanted catsanddogs.AsactingExecutiveDirector,Nancymanagedtheimplementation of the Service Delivery Performance Commission’s recommendations within the department.
NancyhasbeencommittedtopositioningStrategicPolicyandLegislation to develop long-term strategic directions for the portfoliobasedonevidencefromresearchandevaluationofcurrent programs.
Nancybroughtwide-rangingexperiencetothedepartment,havingworked for the Office of Economic and Statistical Research as the Assistant Government Statistician. While with the Department of ChildSafetyNancyledtheCMCreformsofthechildsafetysystem,and implemented operational performance reviews for operational units.
NancyisontheAdvisoryBoardforGriffithUniversityGraduateDiplomainPolicyAnalysisandisacommitteememberofGriffithUniversity’s Key Centre in Ethics Law, Justice and Governance.
From left to right: Pat Morgan, Bennett King, Gabrielle Sinclair, Craig Matheson, Michael Kinnane, Frank Gilbert, Peta Jamieson, Phil Clarke, Nancy Spencer, Tracy O’Bryan
81
Peta JamiesonExecutive Director, Service DeliveryDepartment of Infrastructure and Planning
Peta Jamieson led and coordinated the delivery of the department’s regional services, including:
• localgovernmentperformanceandcapacitydevelopmentprograms and advice
• fundingprogramstolocalgovernments,communityorganisations and the sport and recreation industry
• communitydevelopmentandcommunityengagementprograms
• Indigenouspartnershipsandprograms.
PriortojoiningthedepartmentinOctober2007,PetaworkedfortheBrisbaneCityCouncilinarolethatsawherprovidingstrategicpolicy advice to 18 council Chief Executive Officers in South East Queensland. Peta has also worked for the Local Government Association of Queensland.
Peta played a key role in regionalising the department’s presence withtherelocationofresourcesandpositionsfromBrisbanetotheregions.Shehasbeencommittedtodeliveringoutcomesthatensurethedepartmentwasabletobuildthecapacityoflocal governments to meet changing community expectations and enhancetheirsustainability.
PetaisamemberoftheInstituteofPublicAdministrationAustraliaand the Local Government Managers Association of Queensland.
Tracy O’Bryan Acting Executive Director, Sport and Recreation ServicesDepartment of Communities
TracyO’BryanwasresponsiblefortheSportandRecreationdivisionwithin the department.
Tracy provided strategic advice to the government on the effective implementation of the department’s sport and recreation development initiatives.
Tracy has driven a team to develop and implement initiatives, in partnership with other stakeholders, to enhance the health and qualityoflifeofQueenslanders.
Following a career as a solicitor, Tracy has 13 years Queensland publicserviceexperience,principallywithintheDepartmentofthePremierandCabinetandtheDepartmentofLocalGovernment,Sport and Recreation in senior policy, corporate and management positions, including legal, resource planning and governance and sport and recreation industry and sector development.
TracyisamemberofthePremier’sEatWellBeActiveTaskforce,chair of the Adventure Activity Standards Interdepartmental Working Group and the Interdepartmental Trail Bike Working Group.
TracyisalsoamemberoftheSouthEastQueenslandOutdoorRecreation Strategy Interdepartmental Steering Committee, Healthy Communities Interdepartmental Steering Committee and chair of the True Sport Lives Here Industry Reference Group.
82 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Bennett KingExecutive Director, Queensland Academy of SportDepartment of Communities
BennettKingbroughtextensiveinternationalexperiencetohisrole with a proven track record as an elite-level coach. At the QAS, Bennetthasbeenresponsibleforsettingitsstrategicdirectionand programs involving sport science, sports medicine and athlete career development.
During the year, Bennett primed Queensland’s athletes for national representationandsuccessattheBeijingOlympicandParalympicGames, as well as overseeing the preparation of athletes for the Commonwealth Games in 2010.
Bennett has strived to optimise athlete performance of elite Queenslandathletesinanethicalway.HeisamemberoftheNationalEliteSportsCouncil.
Frank GilbertActing Director, Office of Rural and Regional CommunitiesDepartment of Employment, Economic Development and Innovation
FrankGilbertjoinedthedepartmentinNovember2007.Withmorethan30yearsexperienceinthepublicsectorandstronglinkswithruralandregionalQueensland,Frankhasbeenwellplacedtolead the Office of Rural and Regional Communities to deliver the Blueprint for the Bush initiative, Ministerial Regional Community ForumsandtheRegionalManagers’CoordinationNetworks.
During the year, Frank’s team set new directions for the Executive GovernmentengagementwiththeBush,establishedChiefExecutiveOffice’ssponsorshipforRegionalManagers’CoordinationNetworksand reviewed the Blueprint for the Bush initiative to set new future directions.
Frankwasalsoamemberofthedepartment’sAgencyConsultativeCommittee.
Part-yearmembersoftheexecutiveleadership team
Phil ClarkeDeputy Director-General, Justice AdministrationDepartment of Justice and Attorney-General
PhilClarkejoinedthedepartmentinJanuary2006asDeputyDirector-General, Strategy and Policy and led the Local Government ReformTaskforcefromApril2007toJune2008.Philhasawealth of experience in policy, research, planning, community engagement,publicaffairsandeducation,andheldvariousseniorpositionsacrosstheQueenslandpublicserviceincludingwiththeDepartments of Education and Training and Emergency Services.
PhilisamemberoftheAustralianInstituteofCompanyDirectors,amemberofthePlanningInstituteofAustraliaandafellowoftheAustralian Institute of Management.
83
Appendix 4 - Workforce profile
Women in our workforceThedepartmentcelebrateditsdiversityandincreasedequityawareness through:
• celebrationofInternationalWomen’sDayandInternationalRuralWomen’sDayincludingmajorinvolvementintheRuralWomen’s Symposium in 2008
• sponsorshipoftheSmartWomen,SmartStateAwardsevent
• provisionofseminarsbyQSuperandQInvestspecificallyrelating to financial planning for women
• contributiontotheoveralldiversityandequityprogramofthedepartment.
The proportion of women in the department peaked at 60.3 per cent by the end of March 2009, continuing the trend over the last five years.
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
70%
2004-05 2005-06 2006-07 2007-08 2008-09
60%
50%
40%
30%
20%
10%
0%
Women Men
A01-A04 A05-A08 S02-SES
(JultoMaronly)
(JultoMaronly)
Our employees – by gender
Our female employees – by category of remuneration
While the proportion of female employees in senior and executive positions remained relatively unchanged over the last three years, employment in the middle roles AO5 to AO8 steadily increased.
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
70%80%90%
100%
2004-05 2005-06 2006-07 2007-08 2008-09
60%50%40%30%20%10%0%
84 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
The appointment of five regional directors increased the number of senior and executive management positions from 34 to 39. The proportion of female to male employees remained reasonably steady at 40:60 since 2007–08.
The proportion of female staff earning more than $70 000 per annum more than doubled since 2005, increasing from 18 per cent of female staff to 42 per cent.
2004-05 2005-06 2006-07 2007-08 2008-09
25
20
15
10
5
0
Women Men (JultoMaronly)
Our senior and executive managers – by gender
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
$0 – $39 999 $40 000 – $69 999 $70 000 – $99 999 $100 000 AND OVER
Table 1: Our employees – annual earnings by gender as at 31 March 2009
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
70
2005 2005 2006 2006 2007 2007 2008 2008 MAR 09 MAR 09F%F%F%F%F%M% M% M% M% M%
60
50
40
30
20
10
0
M = MALEF = FEMALE
85
Indigenous staff in our workforceInitiatives undertaken during 2008-09 from an Indigenous perspective included:
• developmentofthe2008-09workprogramtoprogressinitiativesofthedepartment’sAboriginalandTorresStraitIslander Recruitment, Retention and Career Development Strategy
• celebrationofNAIDOC2008throughoutthedepartmentincludingregionalcelebrations,theannualFlagRaisingCeremony and trivia competitions
• co-sponsorship,withtheDepartmentofCommunities,ofthe2008 Musgrave Park Family Day
• sponsorshipoffiveIndigenousschoolbasedtraineesandtheestablishmentofinternalmentoringarrangementswithmembersofMurriWakai,thedepartment’sIndigenousReference Group
• coordinationandparticipationintheSeniorOfficersForumthemed “Improving our Service Delivery to Queensland IndigenousCommunities(Opportunities&Challenges)”
• facilitationof“Yarnin’withMurriWakai”sessions–theinteractive cultural understanding training sessions co-facilitated byourIndigenousemployees.
Honorarysportsambassadorsencouragedpositivebehaviourwithintheir respective sporting environments and were role models for active healthy living, particularly for children and young people, and particularly in Indigenous communities. Appointments aligned with departmental programs, including Ms Catherine Freeman as AmbassadorfortheIndigenous Eat Well Be Active campaign and MrSteveRenoufasIndigenousSportAmbassador.
Theuseofambassadorsassistedthedepartmenttoleverageitsmedia coverage for key programs, increasing the reach of messages across Queensland. For instance, Mr Renouf assisted in promoting community involvement in physical activity through Queensland’s PoliceCitizensYouthClubsandMsFreemanpromotedtheFind Your 30 message in Indigenous communities including Palm Island.
The proportion of Indigenous staff employed in the department grew steadily since 2006–07 from 3.05 per cent to 3.42 per cent at March 2009 compared to 2.17 per cent across the Queensland public sector.
Our Indigenous staff
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
70%
80%
2004-05 2005-06 2006-07 2007-08 2008-09
60%
50%
40%
30%
20%
10%
0%
did not disclose
non-Indigenous
non-Indigenous
(JultoMaronly)
Thedepartment’sIndigenousSportUnitwasresponsibleforworking with Government Champions, Indigenous councils and Indigenous communities to develop responsive sport and recreation solutions, assess and identify potential partnerships and evaluate funding options to deliver sport and recreation activities and services to Indigenous communities.
86 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
did not disclose
no CALD
CALD
(JultoMaronly)
BetweenJuly2008andMarch2009,theunitcontributedto:
• thedevelopmentandimplementationofanewmodelforthe delivery of sport and recreation services in Indigenous communitiesthroughapartnershipwiththePoliceCitizensYouthClubs(PCYCs).ThenewmodelwillseePCYCsemploy34.5 Indigenous Community Sport and Recreation Officers across Queensland with a focus on delivery of sport and recreation programs within Indigenous communities
• promotingthebenefitsofswimmingandwatersafetytochildreninAurukun,Doomadagee,KowanyamaandYarrabahwith Olympic swimming coach Laurie Lawrence visiting these communities each of which have swimming pools that are maintainedandoperatedbythelocalcouncils.MrLawrenceengaged the children with stories from his coaching career and reinforced the water safety message Kids Alive Do the Five.
Multicultural Action Plan 2008-2011The department’s action plan, Multicultural Queensland – making a worldofdifference,wasapprovedbytheDirector-GeneralinJanuary2009. This action plan, developed in consultation with Multicultural Affairs Queensland, demonstrates our support and respect for multiculturalism, raises awareness and encourages cultural diversity.
During 2008–09, the department:
• developedandpromotedtheCommunityPartnershipsprogram,to provide funding support to encourage physical activity and healthy eating, with people from culturally and linguistically diversebackgroundsidentifyasakeyprioritygroup
• progressedtheFootball4all4everinitiativewithBrisbaneCityCouncil,QueenslandRoarFootballClub,andFootballQueensland
• inpartnershipwiththeFederationofIndianCommunitiesQueensland, promoted community harmony and friendships throughthedevelopmentoftheBrisbaneIndianCricketCarnival, planned in 2009
• developedtraininganddevelopmentprogramstoprovideamore responsive and aware workforce
• supportedtheCulturallyandlinguisticallyDiverse(CALD)Reference Group to represent the department at the QueenslandMulticulturalFestivalinBrisbane.
Our employees from a culturally and linguistically diverse background
Over four per cent of the department’s staff come from culturally and linguistically diverse backgrounds, compared to over nine per cent across the Queensland’s public service.
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
2004-05 2005-06 2006-07 2007-08 2008-09
60%
50%
40%
30%
20%
10%
0%
87
Diversity forumTheDiversityforum,whichwasestablishedin2005,continuedtoprovide the overarching support, decision making and executive reporting functions to each of the Target Reference Groups. The 2008-09DiversityandEquityWorkprogramwasdevelopedinconsultationwitheachReferenceGroup.Eachgroupcontributedinitiatives to address the specific needs within the target area and the outcomes of these initiatives supported our strategic intent to value,respect,celebrateandrecognisepeople’sdifferences.
DisabilityServicePlan2008-2011TheDisabilityServicePlanidentifiedpracticalwaysinwhichtheprinciples of the Disability Services Act 2006wereimplementedbythe Department of Local Government, Sport and Recreation.
During 2008-09, the department demonstrated our dedication to promoting and enhancing inclusive practices, and increasing access toourservicesandfacilitiesforpeoplewithdisabilitiesby:
• supportingmorethan166disabledchildrenbetweeneightandeighteen years of age from special schools on the Gold Coast to participate in specially developed activity programs at the TallebudgeraRecreationCentre
• supported26athletesthroughtheQueenslandAcademyofSport to participate in the 2008 Paralympic Games returning with 14 medals
• improvingourregionalfacilitiessotheywereaccessiblewithtoiletfacilities,lowbenchtopsandreceptionswithwheelchairaccessibility.
Our employees with a disability
Employment of people with a disability remained strong at 11.7 per cent of the department’s workforce.
(Source:MinimumObligatoryHumanResourceInformation(MOHRI),PublicServiceCommission)
did not disclose
nodisability
disability
(JultoMaronly)
70%
80%
2004-05 2005-06 2006-07 2007-08 2008-09
60%
50%
40%
30%
20%
10%
0%
88 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Minister’s Excellence AwardsThe annual Minister’s Excellence Awards ceremony was held on 6 August 2008. This year, outstanding achievements were acknowledged for the following categories:
• BuildingQueensland’sRegions
Joint Winners:
TheReverendLloydFourmileMemorialAquaticCentreatYarrabah
The Joint Agency Infrastructure program
• EngagingandServingCommunities
Joint Winners:
True Sport Lives Here
BlueprintfortheBushMinisterialforumatMareeba
Highly Commended:
PalmIslandSeniorMen’sRugbyLeagueCompetition
Community Awareness and Capacity Building program for the 2008 local government elections
• InnovationandCreativity
Winner:
Local Government Reform Taskforce
Highly Commended:
Department of Sport and Recreation Flood Recovery program
AboriginalandTorresStraitIslanderRecruitment,Retentionand Career Development Strategy
• FocussingonourPeople
Winner:
A Model of an Inclusive Workplace
• LeadershipExcellence
Winner:
Find your 30 Social Marketing Campaign
• SustainableEnvironment
Winner:
Queensland Academy of Sport Recovery Centre – PartnershipwithNature
• Director-General’sCollaborationAward
Joint Winners:
BlueprintfortheBushMinisterialforumatMareeba
True Sport Lives Here
Local Government Reform Taskforce
Australia Day AwardsThe Australia Day Awards ceremony was an opportunity to acknowledgeindividualemployeeswhohadgoneaboveandbeyondthecallofduty.Theworkoftheseindividualsresultedinanimprovement for the community or enhanced the department’s core dutiesorstrategicobjectives.The2009Awards,heldatParliamentHouse on 29 January 2009, recognised achievements in a variety of areas including:
• policydevelopment
• diversityandequity
• cross-agencycollaborationandimprovedservicedelivery
• sportandrecreationmarketinginitiativesservicingIndigenouscommunities
• exemplaryleadershipanddedicationtothedeliveryofthedepartment’s regionalisation program
• dedicationandcommitmenttothePCYCsportandrecreationofficer Initiative
• supporttothedeliveryofQueenslandgovernmentcommunityforums.
Employees with more than 20 years service within the Queensland PublicSectorwerealsohonouredwithcertificatestoacknowledgethe significance of their continued service to the community.
89
Learning and development activities for staffDuring the 2008-09 financial year, employees of the department were provided with opportunities to enhance their skills across a range of competencies relating to the department’s current core functionsandfuturebusinessneeds.
The competencies were identified through skills assessment at a divisional and individual level and through workforce planning processes. Employees from all operational areas of the agency participated in the courses provided. The competencies were delivered in the following categories and courses:
Corporate training
Information technology
Advanced outlook training
MicrosoftWord2002/2003-Intermediate
Getting the most from Microsoft Excel
Powerpoint introduction
Records and correspondence management
Business Analysis In Records Management
Trim training
Trim Context 6.2 Application Administration course
Using and managing copyright
Business
Doris decision making course
Building positive stakeholder relationships
Modelling service delivery
Advanced contract practice
Facing the facts
Financial and hr delegations
Projectmanagement
PRINCE2projectmanagement
Human resources
Selection panel training
Corporate induction
Whole of government induction
Change management
Health and safety training
Senior first aid course
Senior first aid re-certification
Workplace health and safety officer
Building warden emergency procedures
Defensive driving program
Apply first aid re-certification
Cpr refresher training
Functioning as a work place health and safety officer
Apply first aid recertification
90 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Communication and writing competencies
Proof reading and editing
Refreshinggrammarbasics
Research skills
Business writing skills
Writing ministerial correspondence
Publicsectorwriting
Dlgsr writing skills
Financial competencies
Interdepartmental accounting group
Level 1 purchasing
Level2basicpurchasing
Level 3a intermediate procurement planning
Probityandethicsintendering
Procurement and intermediate procurement contract management
Purchasing awareness
Understanding key accounting standards in a day
Professionalmyobtraining-fundamentalskills
Managingpublicsectorbudgetsandcostcentres
Sport and outdoor recreation competencies
Adventure activity standards workshop
Cpr refresher
Emergency response program
Manage health and safety in construction workplaces
Poolbronzerefreshercourse
Royal lifesaving society of australia pool lifeguard and advanced resuscitation course
Senior first aid and resuscitation
Senior first aid course
Surf rescue and cpr
Workplace health and safety officer - construction module
Career and professional development
Successfulinterviewtechniques
Selection panel training
High performance memory
Winthatjob
Possibilitythinking
Certificate iv in training and assessment
Cv’s that sell you
Leadership and management development
Enhancing your emotional leadership
Foundations of supervision
Givingandreceivingfeedback
Managers development program
Performance management
Performance leadership
Good decision making
Managers development program
Leadership communications workshop
Leading and managing for results
91
Appendix 5 - Executive, governance and leadership committees
Executive management teamTheExecutiveManagementTeam(EMT)hadresponsibilitiesforthedepartment’spolicyandstrategiesanditsfinancial,businessandorganisational performance.
Theteam’sresponsibilitiesforpolicyandstrategyweredemonstrated through:
• leadingwhole-of-departmentpolicyandstrategicdevelopmentinitiatives
• ensuringthatgovernmentprioritiesandcommitmentsweredelivered in accordance with whole of government and departmental plans
• providinghigh-qualitystrategicadvicetotheministerontheeffectiveness of current services for achieving government policyobjectives(communityoutcomes)
• settingclearobjectivesandanappropriateethicalframework
• definingthedutyofcaretothedepartment’sstakeholders,clients and staff.
Thegovernanceroleinmonitoringfinancial,businessandorganisational performance involved EMT in:
• assessingandendorsingwhole-of-departmentfinancialandnon-financial performance and performance reporting, including agreed outputs and outcomes; government and election commitments and capital works
• progressingaprogramoforganisationalreformthroughprojects,policies,strategiesandappropriateresourcing
• developingaperformancemanagementcultureandclient-focused,outcome-basedservicedelivery
• providingtransparentandclearlinesofresponsibilityandaccountabilityandimplementationofsoundbusinessplanning
• approvingresourceallocationandremedialaction
• approvingmajorprojectsandensuringappropriatefundingandresourcing
• developingprocessesthatsupportandencourageinnovation
• assessingsupplyarrangementsincludingthesharedserviceinitiative
• approvingplansdevelopedtoenhanceorganisationalcapacityandcapability
• settingclearobjectivesandanappropriateethicalframework
• assessingreportsandinformationon
o businessintelligenceondepartmentinitiativesfromeachdivision
o monthly financial reporting
o quarterlynon-financialreportingagainstapprovedindicators from the Service Delivery Statement and agreed organisational health indicators.
92 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Table 2: Record of attendance July 2008 – March 2009 – Executive Management Team
Position meetings held meetings attended
attendance record %
Director-General 8 8 100
Deputy Director-General, Strategy and Policy 8 5 62
Assistant Director-General, Review of Local Government Act 7 6 86
Executive Director, Sport and Recreation 8 7 87
Executive Director, Strategic Policy and Legislation 8 8 100
Executive Director, Corporate and Executive Services 8 8 100
Executive Director, Service Delivery 8 7 87
Executive Director, Queensland Academy of Sport 8 8 100
Director, Office for Rural and Regional Communities 8 8 100
Regional Director representation 8 5 62
Audit and Risk Management CommitteeInaccordancewithitscharterpublishedinSeptember2005,theAuditandRiskManagementCommitteewasresponsiblefor:
• monitoringtheinternalcontrolandriskmanagementenvironment within the portfolio
• overseeingtheinternalauditfunction,andreviewoffindings,recommendations and progress of implementation of approved recommendations, including the development of an annual audit plan
• monitoringtheinternalcontrolandriskmanagementenvironment of the department
• monitoringexternalreportingrequirements
• reviewingreportsandotherinformationfromtheAuditor-General.
DueregardwaspaidbytheCommitteetotheAuditCommitteeGuidelines:ImprovingaccountabilityandperformancepublishedbyQueenslandTreasuryinJanuary2000,andavailableatwww.treasury.qld.gov.au/office/knowledge/docs/improvingperformance/index.shtml
In addition to the executives associated with the EMT, the Audit andRiskManagementCommitteeincludedobserverswhoprovidedfinancial and risk management advice to the committee. These observerswere:
• Manager,InternalAudit
• Director,BusinessandFinancialManagement
• Director,StrategicHumanResources
• QueenslandAuditOfficerepresentative
• ExecutiveDirector,SharedServiceProvider(byinvitation).
93
Table 3: Record of attendance at Audit and Risk Management Committee July 2008 – March 2009
Name 16-Oct-08 01-Mar-09 attendance record %
Director-General(Chair) No Yes 50
Deputy Director-General, Strategy and Policy Yes Yes 100
PriceWaterhouseandCoopers(independentmember) Yes No 50
Executive Director, Corporate and Executive Services Yes Yes 100
Executive Director, Strategic Policy and Legislation Yes Yes 100
Executive Director, Sport and Recreation Yes Yes 100
Executive Director, Queensland Academy of Sport proxy proxy 100
Executive Director, Service Delivery No Yes 50
Invited Guests -
Manager, Internal Audit Yes Yes 100
Director, Business and Financial Management Yes Yes 100
Queensland Audit Officer Yes Yes 100
Lead Auditor, Queensland Audit Office Yes Yes 100
94 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Leadership Group Thedepartmentpromotedleadershipatalllevels,bothformallyandinformally.Tobroadentheleadershipbaseacrossthedepartment,theExecutiveManagementTeam(EMT)establishedaLeadershipGroupin2007-08championedbytheDeputyDirector-General,comprising representatives from each of the organisation’s divisionsandkeybusinessareas.Thegroupprovidedavaluablerole in promoting innovation across the organisation; improving cross-organisational communication processes and co-ordinating leadership development opportunities through the Senior Officers Forums.
TheSeniorOfficersForumwasattendedbyemployeesatAO8levelandabove.ThefollowinglistdetailsthethemesoftheForumsheldduring 2008-09:
• exploringtheregionalservicesdeliverymodel
• improvingourservicedeliverytoQueenslandIndigenouscommunities(opportunities&challenges)
• TowardQ2:Tomorrow’sQueensland.
PeopleandLearningSub-committeeThiscommitteewasestablishedinJune2008.TheDiversityForumand other staff-related committees reported to this committee.
Information Steering CommitteeThe Information Steering Committee had oversight of optimising the effectiveness and efficiency of the department’s information-related investment. The committee’s terms of reference were:
• ensuringcompliancewithandimplementationofInformationManagement(IM)strategy,legislation,policies,standardsandprocedures resulting in low risk departmental IM practices
• leadingthedevelopmentofdepartmentalinformationstrategicand related operational plans and directing the implementation, monitoring and reporting on the plans, including the developmentofanannualprioritisedscheduleofIMprojectsfor EMT’s consideration
• ensuringIMmettheneedsoftheorganisationandoverseeingstrategicinformationsystemsprojects
• ensuringthedevelopmentandmaintenanceofadepartmentalinventory of information systems and system development projects
• coordinatingIMresearchanddevelopmentactivities,andassociated industry interaction, within the agency
• assistingtheEMTindecision-makingbyrespondingtoEMTrequestsforadviceandinformation,aswellasadvisingof future issues which would impact on the information management and systems development in the department
• facilitatingtheprovisionofformalfeedbackonsystemutilityand functionality from information system users to data and system custodians.
The Executive Director, Corporate and Executive Services is the chairofthiscommittee.Itsmembersconsistedofthebusinessrepresentatives, together with the Director, Strategic Information Services.
95
Appendix 6 - Legislation administered
Under administrative arrangements effective from 26 March 2009, thefollowinglegislationisadministeredbytheMinisterforLocalGovernmentandAboriginalandTorresStraitIslanderPartnerships:
Aboriginal and Torres Strait Islander Communities (Justice, Land and Other Matters) Act 1984(Part9,Div2andPart10)
Australian Estates Company Limited, Hastings Street, New Farm, Viaduct Authorization Act 1962Brisbane City Council Business and Procedure Act 1939Central Queensland Coal Associates Agreement Act 1968(SchptVI)Century Zinc Project Act 1997(ss14-17)City of Brisbane Act 1924
Community Services (Torres Strait) Act 1984(Parts3,4(Div1,2),Parts7,8,12(s192(d),(f )-(m)and(r)-(s))13,14and15)(Parts1,2,12(s191,192(a),(t)and(zb)-(zg))jointlyadministeredwiththeMinisterforCommunities,MinisterforDisabilityServices,MinisterforMulticulturalAffairs,SeniorsandYouth)(Part1,section4,Part2,sections6and9andPart12,sections191and192jointlyadministeredwiththeMinisterforCommunities,MinisterforDisabilityServices,MinisterforMulticultural Affairs, Seniors and Youth and the Attorney-General and Minister for Justice and Minister Assisting the Premier in WesternQueensland)(Part4,section45jointlyadministeredwiththe Attorney-General and Minister for Justice and Minister Assisting thePremierinWesternQueensland)
Local Government (Aboriginal Lands) Act 1978
Family Services Act 1987 (Part 3)(jointlyadministeredwiththeMinster for Child Safety and Minister for Women and the Minister forCommunities,MinisterforDisabilityServices,MinisterforMulticulturalAffairs,SeniorsandYouth)
Local Government (Aboriginal Lands) Act 1978 Local Government Act 1993 Local Government (Chinatown and The Valley Malls) Act 1984 Local Government (Community Government Areas) Act 2004 Local Government (Queen Street Mall) Act 1981
Under administrative arrangements effective from 26 March 2009, thefollowinglegislationisadministeredbytheMinisterforChildSafety and Minister for Sport:
Motor Racing Events Act 1990 Major Sports Facilities Act 2001 Mt. Gravatt Showgrounds Act 1988 Royal National Agricultural and Industrial Association of Queensland Act 1971 Sporting Bodies’ Property Holding Act 1975 Sports Anti-Doping Act 2003
96 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendix7-Boards,committeesandstatutory authorities
Thedepartmentwasresponsibleforanumberofboardsandcommitteesestablishedunderthelegislationthatitadministeredorbyadministrativedecision.Intheadministrationoflegislation,the department reported to the Minister for Main Roads and Local Government and the Minister for Police, Corrective Services and Sport.
Asummaryoftheaccountabilitiesassociatedwiththeseboardsand committees, and the legislation administered follows. The departmenttakesthisopportunitytopubliclyacknowledgethecollaborationandcontributionsbyboardandcommitteemembersover the past 12 months.
Board of the Queensland Academy of Sport
ThisboardisresponsiblefordevelopingpolicyandoverseeingtheoveralldirectionoftheQueenslandAcademyofSport(QAS).TheboardincludesanumberofformereliteathletesandleadersintheQueenslandsports,businessandscientificcommunities.ThegoaloftheboardistoguidetheoveralldirectionoftheQASinrelationto:
• programsoffered
• prioritiesforallocationofavailablefunds
• resourceallocation.
ThetransactionsoftheboardareincludedintheaccountsoftheDepartment of Local Government, Sport and Recreation.
Gold Coast Events Company Pty Ltd (GCEC)
The GCEC is the vehicle for holding the Government’s 50 per cent ownership of the Gold Coast Motor Events Company which conducts the annual motor racing event on the Gold Coast. GCEC also represents the state’s interests in the Dunlop Townsville 400 V8 Supercar event.
Local Government Grants Commission
The Local Government Grants Commission makes recommendations to the Minister concerning the allocation of the Commonwealth Financial Assistance Grants to the Local Governing BodiesinQueenslandandwasestablishedundertheLocal Government Act 1993. The 2008 report of the Local Government Grants Commission detailed the methodology used to allocate the Financial Assistance Grant.
Local Government Remuneration Tribunal
TheLocalGovernmentRemunerationTribunalisresponsiblefordeterminingremunerationtobepaidtolocalgovernmentcouncillorsandmayorsandwasestablishedundertheLocal Government Act 1993.
Mt Gravatt Showgrounds Trust
TheMtGravattShowgroundsTrustisabodycorporateestablishedunder the Mt Gravatt Showgrounds Act 1998 to develop and manage the Mt Gravatt showgrounds and facilities for community, sport and recreation purposes.
Stadiums Queensland
StadiumsQueenslandisabodycorporateestablishedundertheMajor Sports Facilities Act 2001. Stadiums Queensland owns, operates,maintainsandpromotesthestate’smajorsportandentertainment facilities. The 2008-09 annual report of Stadiums Queenslandwilldetailtheperformanceofthisbody.
97
Table 4: Remuneration costs of boards and committees
Remuneration costs of boards and committees 2008-09Cost (*)
2007-08Cost
Board of the Queensland Academy of Sport $14 914 $19 488
Gold Coast Events Company Pty Ltd ** **
Local Government Grant Commission $34 266 $109 805
Local Government Reform Commission − $79 332
LocalGovernmentRemunerationTribunal $ 8 424 $5 584
Mt Gravatt Showground Trust *** ***
Stadiums Queensland **** ****
* ThereportingperiodforthisfinalreportisJuly2008-March2009** TheDirectorsoftheGoldCoastEventsCompanyPtyLtdarerenumeratedbythatCompany*** ThedepartmentdoesnotprovidefundingtowardstheoperationoftheBoardoftheMtGravattShowgroundTrust.****TheremunerationoftheBoardmembersofStadiumsQueenslandisreportedintheAnnualReportofthatorganisation.
Table 5: Female membership of boards
Board/ Committee Per centage of Women
2008 - 09 (*)
Per centage of Women
2007 - 08
Board of the Queensland Academy of Sport 27% 33%
Gold Coast Events Company Pty Ltd 0% 0%
Local Government Grant Commission 33% 33%
Local Government Reform Commission − 14%
LocalGovernmentRemunerationTribunal 66% 66%
Mt Gravatt Showground Trust 14% 14%
Stadiums Queensland 43% 28%
* ThereportingperiodforthisfinalreportisJuly2008-March2009
98 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendix 8 - Cost of consultancies
Table 6: Consultancy costs by category
Consultancy Categories 2008-09Cost (*)
2007-08Cost (**)
Management 0 0
Professional/Technical 129 319 449 223
Information Communication Technology 0 0
Total $129 319 $449 223
* fortheperiodJuly2008-March2009** $429950relatestoprojectstransitionedtotheDepartmentofInfrastructureandPlanningasaresultofmachinery-of-governmentchangeson
1October2007.
99
Appendix 9 - Local government funding programs
Community Governance Improvement Strategy provides funds to Indigenous councils to improve governance through focusing onessentialactivitiestobuildcapacitybyprovidingtrainingtoIndigenous staff and councillors and improving administrative support systems.
Environmental Health Worker fundingisprovidedtoestablishandmaintainasustainableandeffectiveenvironmentalhealthworkforce through the training and employment of Indigenous environmental health workers.
Environmental Infrastructure program provides funds of $60millionoverthreeyearstosupportabroadrangeofenvironmental management needs including stormwater, solid waste,landfillrehabilitation,erosioncontrolandfloodmitigation.
Environmental Infrastructure Research program encourages the introductionofnewand/orinnovativetechnologiesandenvironmentalinfrastructure solutions to provide greater financial value for cost efficiencies and improved environmental and social impacts.
Indigenous Environmental Health Infrastructure program provides specific infrastructure funding to address environmental health needsinAboriginalandTorresStraitIslandercommunities.
Landfill Remediation Assessment program provides assistance to assesstherisks(healthandenvironmentalharm)posedbyclosedlandfill sites and identifying the costs of remediation.
Natural Disaster Relief and Recovery Arrangements are administeredjointlywiththeAustralianGovernmenttoprovidefinancialsupporttolocalgovernmentstorestorepublicassetsdamagedbynaturaldisasterevents.
Queensland Fluoridation Assistance program funding is designed to assist councils to introduce fluoridation into the water supply systems.
The Queensland’s 150th Legacy Infrastructure program is a $100 million capital works funding program for communities throughoutthestatetocreatelegaciestocelebrateQueensland’s150thanniversaryofseparationasacolonyfromNewSouthWales.
Regional Centres program provides funds for infrastructure and communityfacilitiesincludingrevitalisationofcentralbusinessareas,tourisminfrastructure,foreshoredevelopment,social/community facilities and street-scaping.
Road and Drainage Grants encourage capital works expenditure on roadandurbanstormwaterdrainageinfrastructure.
Rural Living Infrastructure program provides funds for social development, economic and tourism infrastructure in small communities.
Security Improvement program assists with cost of security measuresinexistingpublicplaces,suchassurveillanceequipment,lighting,emergencyphonesandmodificationstopublicfacilities.
Show Societies Grant directs funding to recognised show societies in Queensland to conduct annual shows.
Smaller Communities Assistance program helps small communities (usuallylessthan5000population)todevelopessentialwaterand sewerage infrastructure and to ensure these services are of an acceptablestandard.
State Government Financial AidprovidesafinancialcontributiontowardsthecostofdeliveringessentialmunicipalservicesbyIndigenous councils.
Urban Drought Water program (replaces the Drought Stricken Local Governments Urban Water Supply Assistance Scheme) provides fundingtowardsthecostofpurchaseand/orconveyanceofwatertosupplementdomesticurbanwatersupplysystemsseverelydepletedbyextremedroughtconditions.
Water and Sewerage program allocates funds for certain works and activities associated with water source and treatment, wastewater treatmentanddisposal,effluentre-useandreductionofpotablewater consumption and loss.
Note:The Regional Flood Mitigation program was withdrawn in 2008-09 and replacedbyNaturalDisasterMitigationprogram,managedbyDepartmentofEmergency Services.
100 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendix 10 - Funding programs that strengthen rural and regional communities
Between July 2008 and March 2009, in excess of $3.8 million was approvedbythedepartmentthroughfundingprogramsdesignedtohelpbuildasustainable,liveableandprosperousruralQueensland.
Our Place, Our Futurefundshavebeenavailableforbuildingcommunity capacity and revitalising rural image and relationships. This includes enhancing community strengths, such as leadership, networks, organisations and infrastructure, and relationships within and with other areas. It also includes cultural development activitiesthatbuildsocialandeconomiccapacity.
The Rural Service Access Initiative was designed to improve accessibilitytolocalservicesbypeoplewithspecialneeds,suchaspeoplewithadisability,elderlypeople,youngpeopleorpeoplewith limited transport options.
The Revitalising Rural Image program supported a statewide promotional campaign and research activities that promoted greaterunderstandingofruralareasbyurbanpopulations.Whilethe purpose of each funding program is summarised here, more informationisavailableatwww.localgovernment.qld.gov.au/?id=6830
101
Appendix 11 - Sport and recreation programs
In2008-09,thedepartmentprovidedinexcessof$70millionthrough funding programs towards new and improved opportunities for people to participate in sport and recreation.
The department also delivered workshops and activities that encouraged more Queenslanders to participate in sport and recreation. While the purpose of each funding program is summarisedhere,moreinformationisavailableathttp://www.sportrec.qld.gov.au.
Club Development programprovidesfundingtoclubstoundertakeeducation and training initiatives, participation initiatives, and organisational planning. Specific funding assistance was also availabletorecognisevolunteersandassistruralandregionalorganisations with the cost of travel to competitions. The maximum grantavailablehasbeen$4000or$5000forclubsinruralandremote areas.
Community Activity program through Education initiative provided sport and recreation activities and initiatives identified as priorities bythecommunitiesinAurukun;Hopevale;Kowanyama;Napranum;theNorthernPeninsulaArea(NPA);Woorabinda;andWujalWujal.TheprogramisdeliveredbytheQueenslandPoliceCitizenYouthWelfare Association and seeks to employ and train local people to deliveractivitieswhichalleviateboredomandsupportpeopletoreducealcoholandothersubstanceuse.
Eat Well Be Active Community Partnerships programhasbeenoneofthemanypracticalinitiativesbeingimplementedtocombatobesityandreducetheriskofchronichealthproblemssuchasheartdisease,diabetesandcertaincancers.Ajointinitiativebetweenthedepartment,QueenslandHealthandtheDepartmentof Education and Training, the program provided funding to:
• providesustainableopportunitiesforQueenslanderstoleadactive lifestyles and adopt healthy eating patterns
• encouragenewapproachesincommunitiestothedevelopmentand delivery of physical activity and healthy eating initiatives
• enhanceandbuildonsuccessfulphysicalactivityandhealthyeating initiatives
• encouragecollaborationbetweenstateandlocalgovernment,schools and community organisations.
Get Active Queensland Accreditation program provides opportunities for teachers, teacher’s aides, volunteer school sport support staff, senior high school and tertiary students to gain free access into TeacherCertificateorNationalAccreditationcoursesincoaching,officiating,physicalrecreation,sportstrainer,disabilityeducationand first aid.
Get Active Queensland Schools program involves elite athletes from the Queensland Academy of Sport visiting primary and secondary schools, delivering healthy lifestyle presentations and leading activity sessions designed to improve sporting skills, agility, hand-eye coordination and teamwork.
Indigenous Communities Sport and Recreation Officers program supportstheQueenslandPoliceCitizensYouthWelfareAssociationin the provision of sport and recreation activities through employment of sport and recreation officers for Indigenous peoples.
Local Sport and Recreation program provides funding to local governments to:
• improvesportandrecreationskillsthrougheducationandtraining programs
• provideincreasedorenhancedopportunitiesforparticipationatall levels through recreation and sports programs, competitions and events
• deliverrecreationandsportinginfrastructuretomeettheparticipation needs of Queensland communities.
Major Facilities program provides funding to develop and enhance sport and recreation infrastructure to meet community participation needs, support local, regional, state and national levels of competitionandenableQueenslandtoattractandhostkeyevents.
102 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Minor Facilities program provides funding to undertake minor construction, extension or upgrade works to sport and recreation facilities for local sporting competitions and for community participation in recreation.
Regional Tennis Facilities program is a one-off initiative to develop regional tennis facilities that:
• meetlocalcommunityneeds,particularlyforplayerdevelopment and training opportunities
• supportregional,stateandnationaltenniscompetitions
• arecommerciallyviable
• meetInternationalTennisFederationstandardsforcourtdimensions, lighting and surfaces.
Regional Workshops aim to increase skills and knowledge of coaches, officials, administrators and volunteers at grassroots levels. Regional Workshops were conducted around the state coveringtopicssuchasclubgovernanceandcreatingasafeenvironment for children and young people.
South East Queensland Trail Bikes and Off-Road Vehicles program aimstoencouragetrailbikeridinginmoreappropriateareastoallowtrailbikeridersandoff-roadvehicledriverstoenjoytheirsport at safe and legal sites. The funds support private land owners andlesseesindevelopingtrailbikeandoff-roadvehiclevenuesbybuildingcampingareasandamenitiesblocksforvisitorstothesefacilities.
Sport and Recreation Development program 2008-2010 provides funding over three years to state sport and recreation organisations and industry service organisations. These funds support their organisational development and enhance delivery of their services.
Sport and Recreation Disaster Assistance program was developed toassistsportandrecreationorganisationsthathavebeenimpactedbyseverestormsandfloodinginreplacingdamagedoperationalequipmentandtoassistwithdamagecausedtoinfrastructure. There were two rounds of the program released betweenJuly2008andMarch2009duetoextremeclimaticeventsaffecting several Queensland communities.
Sports Locker Rooms were presentations designed to motivate coaches,parents,athletesandofficialsaboutthebenefitsoflivinga healthier and more active lifestyle.
Young Athlete Assistance program assists young Queensland athletes under the age of 18 who have competed at a state or state schoolchampionshiporwhohavebeenselectedtorepresentatnational and international competitions.
103
Appendix 12 - Overseas travel
Officer Destination Purpose
July 2008-March 2009
Costs met by department
Contribution from other Organisations
Cost Organisation
XiangningChen
China Assistant Coach for Australian Diving Team in BeijingOlympics
$0 $5 995 Australian Olympic Committee
Serguei Chinkar
China Head Coach for the Australian Gymnastic Men’s TeaminBeijingOlympics
$133 $4 635 Australian Olympic Committee
Serguei Chinkar
CzechRepublicand Germany
Head Coach of the Australian Men’s Gymnastics Team completing in the Deutsch Turner Bund Cup Event
$1 817 $3 350 Gymnastics Australia
Tim Conrad China Coach for Australian Women’s Single Scull and Men’sCoxlessFourscompetingattheBeijingOlympics
$0 $6 095 Australian Olympic Committee
Shaun D’Auria
England, Italy and Portugal
Meet with English Institute of Sport, attend Australian Institute of Sport’s cycling training baseinItaly,attendEuropeanCollegeofSportScience 13th Annual Conference
$10 850 $0
Peter Day South Africa and Europe
Coach for Australian Under 19 team competing in the World Track Cycling Championships
$64 $4 850 Cycling Australia
Bill Gilmore Japan MemberofAustralianlocalgovernmentdelegation participating in the Local Government Exchange and Co-operation Seminar Program
$6 069 $0
Ian Melvin Canada Team Coach for Australian B Road Cycling team competing in international competition
$0 $8 250 Cycling Australia
Mike Mulvey Thailand Assistant Coach for Australian Under 20 Men’sFootballTeamcompetingintheAsianqualificationseriesfortheWorldYouthCup
$0 $3 900 FootballFederationAustralia
Aleks Osadchuk
USA Assistant Coach for Australian Women’s Water PoloTeamcompetingwithUSNationalTeam
$87 $3 320 Australian Water Polo Inc
Aleks Osadchuk
China Assistant Coach for Australian Women’s Water PoloTeamcompetingintheBeijingOlympics
$131 $5 760 Australian Olympic Committee
Mark Osborne
China NationalTeamSportsScientistfortheAustralianBMXTeamcompetinginBeijingOlympics
$79 $4 800 Australian Olympic Committee
GabrielleSinclair
NewZealand ResearchonNewZealandlocalgovernments $2 420 $0
Stephan Widmer
Malaysia and China
Coach for Australian Swimming Team competingintheBeijingOlympics
$0 $13 000 Swimming Australia &AustralianOlympicCommittee
Total overseas travel July 2008 to March 2009 $21 650 $63 955
104 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendix13-Publications
Corporate documents
Department of Local Government, Sport and Recreation Annual Report2007-08
Strategic Plan 2008-2012
StrategicPlanA4brochures
Local government
CouncilShowcasemagazine(2editions)
Grants Commission Annual Report 2008
LocalGovernmentRemunerationTribunal2008Report
Resolvingissuesandcomplaintswithyourlocalcouncilbrochure
Councilratesandchargesbrochure
Howyourcouncilworksforyoubrochure
Infrastructure Review Report on Banana Shire Council
Indigenous Councils Capacity Building work folder
Indigenous Employment Strategy Brochure
Kuranda Infrastructure Levy Review Report
Rural and regional communities
Bushe-Telegraph-ABlueprintfortheBushinitiative(3editions)
Blueprint for the Bush Annual Progress Report
Sport and recreation
Findyour30minutesofactivityaday(brochure)
ActiveAlphabet
Daily Physical Activity Guide for Schools
Let’s Get Moving
ClubFinancialAssistanceprogram
MajorFacilitiesprogram
Local Sport and Recreation program
Queensland Community Partnership Grants program
Disaster Assistance program
OutdoorrecreationtrendsinSouthEastQueensland(1997-2007)
South East Queensland Trail Bikes and Off-Road Vehicles program guidelines
TrailbikeRideSmartflyer
TrailbikeMotocrossflyer
TrueSportLivesHerebrochure(A4)
Young Athletes Assistance program
South East Queensland Outdoor Recreation Demand Studies
Queensland Academy of Sport
QASAction(bimonthlynewsletter)-2editions
105
Appendix14-Generalreportingrequirements
Internal controlsTheterm’internalcontrols’describesanysystem,processorprocedure designed to enhance the risk management of the organisation and increase the likelihood of it achieving desired outcomes.
In accordance with the Internal Audit Charter, the Internal Audit Unit (IAU)addsvaluetothedepartmentbyprovidinganindependent,objectiveandconsultingactivitytoassistthedepartmentachieveits outcomes. To perform this role, the IAU employs four permanent staff comprising one manager, two full-time and one part-time auditor.
TheAuditandRiskManagementCommittee(A&RMC)whichisscheduled to meet four times a year, provides a governance role overtheIAU.TheA&RMChasitsowntermsofreference.
During 2008-09, the IAU completed 18 audits, which included:
• operationalaudits
• informationsystemaudits
• financialcomplianceaudits
• thefinancialstatementsfor2007-08
• non-plannedinvestigations
• tworegionalofficeaudits.
Of the 18 audits, 22 medium or high-risk recommendations were provided to management for their consideration. Allrecommendationswereacceptedbymanagementforimplementation. As part of the Internal Audit Annual Plan, work is programmed to follow up on all agreed audits.
PublicserviceethicsandtheCodeof ConductDuring 2008-09, training in the department’s code of conduct was conductedonabi-monthlybasisforallnewemployeesaspartofthe department’s Corporate Induction program.
Thedepartment’scodeofconductisbuiltuponthefiveethicsprinciples of the Public Sector Ethics Act 1994 which are respect for the law and the system of government; respect for persons; integrity; diligence; and economy and efficiency.
The code provides a clear understanding of the standards of conduct expected of the department’s employees and reflects thepublicservicecharter.Itappliestoallpermanent,temporaryand casual staff at all times, irrespective of employment status (availableatwww.opsc.qld.gov.au/library/docs/resources/publications/Notices/ps_charter.pdf
Human resource policiesAll existing human resource policies were reviewed during this reporting period to update the legislative and Directive references. A comprehensive review of the Recruitment and Selection Policy was undertaken which resulted in the development of a more streamlinedpolicy.Thenewdraftpolicywasbeingfurtherreviewedfollowing the release of the whole of Government interim Directive on Recruitment and Selection. A new Employment Screening Policy was also developed following changes to criminal history check provisions in the Public Service Act 2008.
Following the consolidation of the regional offices, a review of the department’s human resources delegations was carried out to update changes to delegate positions and locations and to add a range of new delegation matters that were designed to enhance thequalityandtimelinessofworkforcemanagementdecisionsthroughout the department.
106 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
The departmental accreditation renewal of the Workplace RehabilitationPolicyandProcedureswasdueinMarch2009.RevisedpoliciesandproceduresweresubmittedtotheWorker’sCompensation and Regulatory Authority, Q-Comp, and accreditation of the revised documents was granted for a further three years.
Staff grievancesDuring2008-09,sevenformalgrievanceswerelodgedbydepartmental employees. Four grievances were resolved to the satisfaction of the complainant and three grievances were dismissedastherewasinsufficientevidencetocorroboratethecomplaint.
Workplace health and safetyDuring the last nine months, a variety of continuous improvement processes were implemented throughout the department, including streamlining the internal health and safety reporting framework. Through facilitating good work place practices and implementing processestoaddresscorecompetencyrequirements,suchasreportingofincidentsandaccidentsandhazardsandnearmisses,thedepartmenthasbeenabletominimisetheriskofworkplaceinjuries.Theseimprovementshaveresultedinareductionofapproximately $0.05 million in insurance premiums for the 2008 remittance period.
Atotalof11claimswereacceptedbyWorkCoverforatotalcostof$5084.Allinjurieswereofaphysicalnature.Theaveragecostperclaimwas$462.ThetotalcostofpaymentsmadebyWorkCoverforthisperiod,(includingpaymentsthatcontinuedfromcasesinthe2007-08financialyear),was$0.023million.
Atotalof16rehabilitationcases,including11WorkCoverandfiveQSuper,(twophysicalinjuriesandthreeofapsychologicalnature)were opened for the 2008-09 financial year to date. A total of 28 caseshavebeenfinalisedandclosedduringthe2008-09financialyeartodate,includingcasesthatremainedopenfromthe2007-08financial year.
Voluntary early retirementTwovoluntaryearlyretirement(VER)offerswereacceptedbydepartmentalstaffduring2008-09.OffersweremadeinaccordancewiththerequirementsoftheOfficeofthePublicServiceCommissioner’sDirective11/05VoluntaryEarlyRetirement,andtheAustralianTaxationOfficeRuling94/12.Eachcasewasreviewedindividually.
WhistleblowersTheobjectoftheWhistleblowers Protection Act 1994(theAct)istoprotectpublicsectoremployeeswhoactinthepublicinterestanddisclosemajorinstancesofwrongdoing.TheActsafeguardsthese employees against reprisal and protects others in certain circumstancesinvolvingthepublicinterest.LikethePublic Sector Ethics Act 1994, this Act aims to create a work environment in which proper standards of ethical conduct are widely understood andobserved.Inthepastyear,nodepartmentalstaffreportedserious wrongdoings.
FreedomofInformation(FOI)The department administered FOI in accordance with our FOI policy,whichfollowsthestatutoryrequirementsoftheFreedom of Information Act 1992, and ensures the department is open, accountableandresponsible.TheprincipallegalofficersareresponsibleforadministratingandcoordinatingallFOIapplicationsandmakesdecisionsaboutapplications.
From July 2008 to March 2009, the department received six FOI applications. In response, the department considered 864 pages of information, of which we released 822 pages in full, 38 pages in part, and exempted or withheld 53 pages.
FulldetailsaboutmakinganFOIapplicationareavailableathttp://www.localgovernment.qld.gov.au/Aboutus/FreedomofInformation.aspx
107
PrivacyOur comprehensive privacy plan provided the policy and guidelines necessary to manage privacy issues within operational areas. This privacy plan was consistent with the information privacy principles undertherequirementsofInformationStandard42(IS42)anditsrelevant guidelines. The aims of the plan were to:
• helpclientsintheirtransactionsanddealingswiththedepartment
• demonstrateourcommitmenttoupholdingprivacyobligations
• protectthesecurityofclients’personalinformation
• adviseclientsofwhotocontactforfurtherinformationaboutprivacy.
Our privacy plan explained how we managed personal information and how clients can exercise their privacy rights when dealing with the department.
Shared Service InitiativeBetween July 2008 and March 2009, the Shared Service Agency provided finance, human resources, procurement and mail services to the Department of Local Government, Sport and Recreation. The activities of the Shared Service Agency and CorpTech are reported intheannualreportoftheDepartmentofPublicWorks.
ReviewablemattersTheformerMinisterforMainRoadsandLocalGovernment(theformerMinister),actingwiththeadviceofthedepartment,considered three name change proposals from local governments during the period July 2008 to March 2009. All three proposed namechangeswereinitiatedbythelocalgovernmentsconcerned.
Chapter 3, Part 1 of the Local Government Act 1993(theAct)setsouttheprocessfornamechanges.ItrequirestheMinisterresponsibleforlocalgovernmenttoreferthemattertoaLocalGovernmentElectoralandBoundariesReviewCommission(LGEBRC)for independent review and determination. Making such a reference is discretionary for the Minister, not mandatory, and previous Ministershavesetthresholdtestsbeforeallowingareferencetoproceed.
The former Minister offered the following guidance to local governments:
“Names for local governments should be unifying symbols. I believe it is the interests of [an] entire community that any new name be supported not just by a simple majority of residents but by a significant proportion of residents throughout all the individual communities that make up [a local government].”
Duringtheperiodinquestion,theformerMinisterreferredtwoproposed name changes to an LGEBRC: namely Roma Regional Council’sproposaltobecomeMaranoaRegionalCouncilandDalbyRegionalCouncil’sproposaltobecometheWesternDownsRegionalCouncil.Inbothinstancesthelocalgovernmentsinvolvedundertooka significant community engagement process and demonstrated to the government that sufficient support existed throughout the communityfortheproposednamechangetobeconsideredbyanLGEBRC. The government is currently awaiting the final determination of the LGEBRC in relation to these two matters.
A third proposal was also considered during the relevant period, namely a proposed change in name for Barcaldine Regional Council toGalileeRegionalCouncil.TheformerMinisterrequestedthelocalgovernment undertake further work with the community as the Council’s own research indicated that significant opposition to the proposed name exists within the Town of Barcaldine.
The department advises the Minister and local governments in relation to the process for undergoing a name change. In particularthedepartmentwasavailabletoworkwithlocal
108 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
governmentsconsideringanamechangetoensurethatarobustand comprehensive community engagement plan is developed. Securing the community’s involvement in the process is critical toestablishingsupportandensuringthatacommunitycomesto feel a sense of ownership over a new name and a successful community engagement plan is central to achieving this.
In terms of the process for changing a local government’s name, it is as follows:
1) Community Engagement. A local government identifies the desirabilityforachangeofname.Itestablishesacommunityengagementplansuitabletoitsparticularcircumstancesandideally consults with the department in relation to the content of that plan. The local government then carries out the plan, which may or may not include the conducting of: community workshops, focus grouping, suggest a name competition, surveys orconductingafullplebiscite.Ideallyacommunityengagementplanshouldproduceaclearandrobustindicationofthelevelofcommunity support for the proposed name change.
2) Ministerial Consideration.TheMinisterresponsibleforlocalgovernment, with advice from the department, will make a decisiontoreferthematter,ornot(inwhichcasetheprocessceasesatthispoint),toaLGEBRC.
3) Review and Determination. The LGEBRC, under Chapter 3, Part 1 of the Local Government Act 1993, undertakes such consultationandinvestigationasrequiredundertheActtomake a determination. These activities include legislative requirementstoadvertiseaproposeddecision,seekcommunityinputandconsideranysubmissionsreceivedwhenmakingadecision.AnLGEBRCmayalsoundertakenon-bindingreferendums,publicmeetingsandotherconsultativemeasuresthe LGEBRC deems appropriate. Once the determination is made the LGEBRC provides a written report to the Minister.
4) Implementation. If the LGEBRC’s final determination indicates thatanamechangeshouldbemade,thenthegovernmentmust implement the name change via regulation.
Energy and waste managementThe department supported the government’s strategies to achieve efficient and cost-effective waste and energy management, and our Waste Management Strategic Plan operated in accordance withsection35oftheEnvironmentalProtection(WasteManagement)Policy2000.OurWasteManagementImplementationProjectTeamcontinuedtoguidethestrategiesintheWasteManagement Strategic Plan, and identified several methods of waste management for staff. The Waste Management Strategic Plan improved waste and energy management practices in all departmentaloffices(includingthoseoutsidetheBrisbanecentralbusinessdistrict)andcoveredtheuseofsecurity-controlledlighting,after-hoursair-conditioning,responsibleuseofelectricityand recycling programs.
TheDepartmentofPublicWorks,throughitsWasteManagementStrategicPlan,continuestoimplementanumberofwastemanagementpracticesingovernment-ownedbuildingsoccupiedbythedepartment,providingadvicethroughtheirmaintenanceprogramsforsitesownedbythedepartment.
109
Appendix 15 - Machinery-of-government changes to Queensland agencies affecting the department
Agency title 26 March 2009 Agency title after 26 March 2009
Department of Local Government, Sport and Recreation• LocalGovernment• SportandRecreation• RuralandRegionalCommunities
• DepartmentofInfrastructureandPlanning• DepartmentofCommunities• DepartmentofEmployment,EconomicDevelopmentand
Innovation
NaturalResourcesandWater Environment and Resource Management
Queensland Health Nochange
ThePremierandCabinet Nochange
Department of Employment and Industrial Relations Department of Employment, Economic Development and Innovation (thatpartoftheDepartmentofEmploymentandIndustrialRelationsresponsibleforemploymentandindigenousinitiatives)
Department of Education, Training and the Arts Department of Education and Training
Department of Emergency Services Department of Community Safety
Department of Corrective Services Department of Community Safety
Department of Child Safety Department of Communities
DepartmentofPublicWorks Nochange
110 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Appendix 16 - Greenhouse gas emissions
The Department of Local Government, Sport and Recreation (department)wascommittedtosupportingtheQueenslandGovernment’s Q2 target to cut Queensland’s greenhouse gas emissionsbyonethirdby2020.Thiscommitmentincludedimplementation of the Government’s climate change and other environmental strategies.
SixgaseshavebeenidentifiedundertheKyotoProtocolasthemaingreenhousegasemissionsthatneedtobereduced.Thegasesarecarbondioxide,hydrofluorocarbons,methane,nitrousoxides,perfluorocarbonsandsulphurhexafluoride.Aspartofstandard emission measurement practices these gases are mainly reportedascarbondioxideequivalentemissions(CO2-e).
The Queensland Government continues to develop and improve whole-of-Government data collection processes and systems to standardisereportingofitsgreenhousegasemissions.Thebasisfor this reporting is consistent with acknowledged national and international standards, including the definitions outlined in the AS ISO 14064 standards and the Australian Government’s National Greenhouse Accounts Factors Workbook.Thesestandardsestablishthe following different categories of emissions that organisations (suchasgovernmentagencies)needtoconsider,takingintoaccounttheparticularorganisation’soperationalboundaries:
• Scope1-emissionsthatoccurdirectly from sources which are ownedorcontrolledbyanorganisation(eg.emissionsfromdepartmentalvehicles,on-sitedieselgenerators,gasboilersetc);
• Scope2-emissionsthatoccurindirectly due solely to an organisation’sconsumptionofelectricityorsteamorheating/cooling(whichhasbeengeneratedbytheburningoffuelssuchas coal, natural gas, etc at power stations or other facilities not controlledbytheorganisation);and
• Scope3-emissionsthatoccurindirectly due to actions of theorganisation,butfromsourceswhicharenotownedor
controlledbytheorganisation.Somecommonexamplesofthesesourcesincludeemployeebusinesstravel(invehiclesoraircraftnotownedorcontrolledbythereportingorganisation)employees commuting to and from work; out-sourced activities; andtransportationofproducts,materialsandwaste.Note:inclusionoftheseemissionsinanyreportingneedstobebasedontherelevancetotheoperationsoftheorganisation.
For the department, the key greenhouse emissions were those that werelinkedtothefollowingbusinessactivities:
• vehicleusage
• electricityconsumption
• airtravel
Itshouldbenotedthatcomprehensivereportingofgreenhousegasemissionsbyagenciesissometimeslimitedduetothecomplexityoftheoperationalboundariesofagencieswithinthepublicsector,especially in situations where internal government shared services providers are used.
Whilethebestavailabledatahasbeenused,insomeinstancesestimateshavebeenreportedduetothelimitationofdatacollectionsystems,forexampleingovernment-ownedbuildingswhere there are multiple tenants and the electricity usage cannot beattributedtoasingleagency,theDepartmentofPublicWorks(DPW)calculatestheelectricityusagebytenantedagenciesbasedon the per centage of the leased floor area occupied.
Thefollowingtableoutlinestheemissionsrelatingtothedepartment during the period 1 July 2008 to 31 March 2009.
111
Activity Greenhouse gasemissions
(tonnes of CO2)
Explanatory Notes
Scope 1 – Vehicle usage
QFleet vehicles - actual emissions 198 1
QFleet vehicles - indicative emissions 284 1
Agency-owned vehicles –
Scope 2 – Electricity consumption
Purchased directly from an electricity retailer
1 691 2a
Sourced through a third party 743.2 2b
Scope 3 – Air travel
Domestic air travel on commercial airlines
180.5 3
International travel on commercial airlines
– 3
Hired vehicles
Avis 18.2 4
Other – 5
Notes:
1. The CO2-e emissions figure for the period 1 July 2008 to 31 March 2009 hasbeenaggregatedusingNationalGreenhouseEmissionsReporting(NGER)guidelinesandrepresentsemissionsforfourprimaryfueltypes:unleadedpetrol,diesel,liquifiedpetroleumgas(LPG)andE10.Intheabsenceofcomprehensivefuelconsumptionrecords(emissionsreportedinthe2007-2008AnnualReportwerecalculatedbasedonkilometrestravelled)bothactualemissionsbasedonavailablerecordsand total estimated emissions are shown.
2a. Electricity – Government Owned Premises ThisfigureisbasedonactualelectricityconsumptionrecordscurrentlyavailabletotheDepartmentofPublicWorksfortheperiod1July2008to31March2009.Incompleteelectricityconsumptionrecordshavebeenextrapolated to produce an estimated electricity consumption figure up to 31 March 2009.
FormajorofficepremisesownedbytheDepartmentofPublicWorkswherenoseparatesub-meteringexiststhecarbonemissionsassociatedwithelectricityconsumptionhavebeenapportioned45%totheowner/55%tothetenants.
AllelectricityconsumptionhasbeenconvertedtocarbonemissionsusingtheScope2conversionfactorof0.91kgCO2-e/kWhasrecommendedintheAustralianGovernment’sNationalGreenhouseAccountsFactorsWorkbook.
2b. Electricity-Premisesleasedfromtheprivatesector This figure is for emissions associated with electricity use where the DepartmentofPublicWorkspayseitherthelandlordorsupplyauthoritydirectly. It does not include data for leases where the agency pays the retailer directly.
ThisfigureisbasedonactualelectricityconsumptionfromcurrentlyavailablerecordsofelectricityaccountsreceivedbytheDepartmentofPublicWorksapplicabletotheperiod1July2008to31March2009.Wherefullyearrecordswerenotavailable,datahasbeenapportioned/extrapolated to provide an estimate of electricity consumption up to 31 March 2009.
In2007-2008theAnnualReportincludedemissionslinkedtoactualelectricity consumption plus an added component to take account oftheelectricityconsumptionusedbytheownertoprovidecentralservices. The added component of electricity consumption is deemed a Scope3emissionfortenantsandwillnolongerbereported.
3. AirtravelincludesallflightsrecordedbytheQueenslandGovernmentChiefProcurementOffice(QGCPO)duringtheperiod1July2008to 31 March 2009, specifically:
(1) Internationalairtravelonallairlines; (2) Domesticairtravelonboththemainline‘trunk’carriers(i.e.the
QantasGroupandVirginBlue) (3) Domesticairtravelonsmaller,regionalcarriers.
Forallairtravel(withtheexceptionnotedatb)below)thefollowingmethodology is used:
a) FromdataprovidedtheQGCPOcalculatesthekilometresflown.Thekilometrefigureisdividedby100andmultipliedbyanindustryaveragenumberoflitresoffuelburntperpassenger,per100km’s.Afactorof5hasbeenusedforallairtravel.Theuseofthismethodgivestheaveragelitresoffuelburntforaflight,perpassenger.Thisfigureissubsequentlyconvertedfromlitresintokilogramsandthenfromkilogramsintotonnes,beforebeingmultipliedby3.157(whichrepresentstheamountofCO2tonnesproducedbyburningonetonneofaviationfuel;sourcedfromtheInternationalCivilaviationOrganisation).
b) FordomesticflightswithQantas,QantasLink,JetstarandVirginBluefortheperiod01July2008to31December2008thenumberof passengers per sector was calculated. This information was then passedontotherespectiveairlineforcalculationofcarbonemissions.
4. The hire car vehicle emissions show only emissions for AVIS vehicles bookedunderStandingOfferArrangementmanagedbytheQueenslandGovernment Chief Procurement Office.
112 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Glossary of terms and acronyms
This glossary relates to key terms used in this document. While it is not exhaustive, it is designed to provide readers with definitions orexplanationsofsomeofthemorefrequentlyusedtermsthatappear in this Final Report.
Agency
Usedgenericallytodescribethevariousorganisationalunitswithingovernment that deliver services. The term includes departments, commercialisedbusinessunits,sharedserviceproviders,statutorybodiesandgovernment-ownedcorporations.
A&RMC
TheAuditandRiskManagementCommitteeisaninternalbodythatoversees the department’s audit and risk management activities.
Blueprint for the Bush
A 10-year plan to work with rural and remote communities to secureasustainablefuture.
Budget
An outline of the government’s priorities and plans for the coming year, expressed in terms of financial information and non-financial performance information.
CALD
Culturallyandlinguisticallydiverseisatermusedtodescribethoseindividualsandgroupsinthecommunitywhobringdiversitytoourculturefromtheirforeignbackgrounds.
Client service teams
Theclientserviceteamswereestablishedtobuildandstrengthenrelationships with councils across Queensland.
Council
OneofQueensland’s73localgovernmentswithelectedmembersand constituted under the Local Government Act.
CGIS
The Community Governance Improvement Strategy is designed to helpIndigenouscouncilsachievesustainable,goodgovernancetoenableeffectiveservicedelivery.
Community outcomes
The government’s high-level set of desired outcomes for the community which are documented in the Charter of Social and FiscalResponsibility.
Corporate governance
Corporate governance is the way in which an organisation is controlledandgovernedinordertoachieveitsobjectives.Thecontrolenvironmentmakesanorganisationreliableinachievingtheseobjectiveswithinanacceptabledegreeofrisk.
CMC
TheCrimeandMisconductCommissionhasthreemajorroles:
1. investigatingmajorcrime
2. stoppingmajorcrimeandmisconductbypublicservantsandstate organisations
3. running the Queensland witness protection program.
DLGSR
Department of Local Government, Sport and Recreation
113
DPW
DepartmentofPublicWorks
EWBA (Eat Well Be Active)
The Eat Well Be Active campaign aims to achieve long term behaviouralchangebyencouragingpeopletobemoreactiveandmake healthy food choices.
EEO
Equalemploymentopportunity,includingthepolicies,practicesandstrategies aimed at ensuring fair employment opportunities for all staff.
Electoral Commission
TheElectoralCommissionisanindependentandimpartialbody.Itsmain functions include:
• administeringQueenslandelectorallaws
• conductingfreeanddemocraticparliamentaryandindustrialelections
• reviewinglocalgovernmentboundaries.
EMT
TheExecutiveManagementTeamistheseniormanagementbodywithinthedepartmentandisresponsibleforoverallgovernanceinconjunctionwiththedepartment’sDirector-General.
Financial statements
Collectivedescriptionfortheincomestatement,balancesheet,cashflow statement and associated notes of agencies and the government as a whole.
Financial sustainability frameworks
Theprimarysustainabilityfactorsandgoverningprinciplesthatarethebasisfortheassessmentofthesustainabilityofcouncils.InQueensland,thisalsoincludestheprinciplesandobjectivesthatareincludedintheNationalFrameworksforSustainability.
Financial sustainability rating
The Queensland Treasury Corporation assessment of the sustainabilityoutlookforanindividualcouncil.Thisratingisderived from an evaluation of the council’s financial position and forecastsandalsoincludesqualitativeassessmentsofotherkeyfactors.
Government ambition
An element of the vision of the Queensland government for 2020 –
Strong – creating a diverse economy powered by bright ideas
Green – protecting our lifestyle and environment
Smart – delivering world-class education and training
Healthy – making Queenslanders Australia’s healthiest people
Fair – supporting safe and caring communities
Government priorities
The key priority areas that the government is targeting over its currentterm.Governmentprioritiesareguidedbythehigherlevelgovernment community outcomes.
Grant
Funding advanced to a council or organisation that is tied to the delivery of a specific outcome.
114 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Home WaterWise Service
TheHomeWaterWiseServiceisasubsidisedserviceinvolvinglicensedplumbersvisitinghouseholdstoinstallwater-efficientdevices and offer advice on a range of water saving measures.
IAU
The Internal Audit Unit is the department’s professional and independentunitresponsiblefortheongoingreviewandassessment of the administrative, operating and financial controls in use within the department. Internal Audit reports and makes recommendations directly to the Director-General.
ICT
Information and communication technology
IM
Information management
Key strategic priorities
The high-level set of priorities which give guidance to the structure and management of operational activities that deliver the department’s outputs. Departmental key strategic priorities are developed through the strategic planning process and are designed to deliver on government priorities and community outcomes.
LGAQ
Local Government Association of Queensland
LGEBRC
Local Government Electoral and Boundaries Review Commission
LGMA
Local Government Managers Australia
Local Government Profile Report
Report comparing the performance of local governments throughout Queensland.
NAIDOC Week
OriginallyNAIDOCstoodfor‘NationalAboriginesandIslandersDayObservanceCommittee’.ThiscommitteewasresponsiblefororganisingactivitiesduringNAIDOCweek,anditsacronymbecamethe name of the week itself.
NDRRA
TheNaturalDisasterReliefandRecoveryArrangementisajointState/AustralianGovernmentprogramthatprovidesfinancialassistance following natural disaster events.
OQPC
Office of the Queensland Parliamentary Council
Operating activities
Activitiesthatrelatetotheprovisionofgoodsorservices(outputs)byanagency.
Output indicator (see also performance measures)
A measure of performance used to assess the extent to which the departmenthasbeensuccessfulinefficientlyimplementingservicedelivery strategies associated with key strategic departmental prioritiesandprovidingbenefitstoclientsandthecommunity.
115
Outputs
Thedirectbenefitsenjoyedbyclientsandthecommunityresultingfromtheoperationalactivitiesdeliveredbythedepartment.Thedepartmentwasstructuredintodivisionswhichworkedcollaborativelyto deliver on its range of outputs. These divisions were:
•LocalGovernmentCollaboration
•StrategicPolicyandLegislation
•CorporateServices
•OfficeofRuralandRegionalCommunities
•SportandRecreation
•QueenslandAcademyofSport.
PCYC
PoliceCitizenandYouthClub
Performance and career development plan
Performance and career development plans capture management’s expectationsofworkandbehaviour,andfocusoncompetencydevelopment, succession planning and employee career aspirations.
Performance measures (see also output indicator)
Units of measurement used to determine and assess the success of servicesdeliverystrategiesanddirectbenefits.Dependinguponthecircumstance,theperformancemeasuremaymeasurethequantity,quality,cost,timelinessorlocationassociatedwiththedeliverystrategyordirectbenefit.
Potable water
Safe drinking water.
Project
A discrete set of activities producing a defined range of infrastructure or other defined outputs within a specified timeframe.
Q2
The Queensland Government’s vision for Queensland in 2020. Toward Q2: Tomorrow’s Queensland
Queensland Academy of Sport
AunitresponsibleforprovidingQueensland’seliteathleteswith training facilities, access to skilled coaches, research and technology information, and a variety of athlete service providers.
QGCPO
Queensland Government Chief Procurement Office
Q150LIP
Queensland’s 150th Legacy Infrastructure program is a $100 million capital works funding program for communities throughout the state. The aim of this funding program is to create legacies to celebrateQueensland’s150thanniversaryofseparationasacolonyfromNewSouthWales.
116 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Revenues
The full accrual income arising from operations during the year, recorded in the statement of financial performance.
Shared services providers
A whole-of-government approach to corporate services delivery involving the consolidation of corporate services across government, as a means of improving efficiencies through economies of scale and through improved strategic content.
Statutory bodies
Agenciesestablishedbylegislationforaspecificpurpose,whichcan operate either inside or outside the General Government sector.
Strategic planning
Strategic planning is an overarching process used to assist councils and the community to plan for the future and realise their vision. It is a continuous, systematic process for identifying intended future outcomes,howoutcomesaretobeachieved,andhowsuccesswillbemeasured.
Subsidy
Asubsidyisanon-repayableallocationofmoneyprovidedtoassistapprovedapplicantstofundapprovedprojects.
TAFE
Technical college of Advanced and Further Education.
VER
Voluntary early retirement
WASP
Water and Sewage Program
YMCA
Young Men’s Christian Association
117
Tables
Table1: Ouremployees–annualearningsbygenderasat31March2009
Table2: Record of attendance July 2008 – March 2009 – Executive Management Team
Table3: Record of attendance at Audit and Risk Management Committee July 2008 – March 2009
Table4: Remunerationcostsofboardsandcommittees
Table5: Femalemembershipofboards
Table6: Consultancycostsbycategory
Table7: Greenhouse Gas Emissions; 1 July 2008 – 31 March 2009
118 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Contact details
BrisbaneMineral HouseLevel 1841 George StreetBrisbaneQld4000PO Box 15031City East Qld 4002Ph:(07)32247073
Queensland Academy of SportQueensland Sport and Athletics CentreLevel 1Kessels RoadNathanQld4111PO Box 956SunnybankQld4109Ph:(07)38720200
South East RegionSouth East Regional OfficeLevel 1225BrisbaneStreetIpswich Qld 4305POBox275Ipswich Qld 4305Ph:(07)32801875
Beenleigh Area OfficeSuite 203, Level 1Corridor Business Centre58-60 Manila StreetBeenleighQld4207Ph:(07)38847084
Brisbane Area Office457GympieRoadKedron Qld 4031PO Box 143Kedron Qld 4031Ph:(07)38969931
Currimundi Active Recreation Centre80 Currimundi RoadCurrimundi Qld 4551PO Box 141WurtullaQld4575Ph:(07)54207500
Gold Coast Office1525 Gold Coast HighwayNorthPalmBeachQld4221PO Box 50Burleigh Heads Qld 4221Ph:(07)55203766
North Coast Area OfficeLevel 4HealthSportCentre(BuildingT)Sports PrecinctUniversity of the Sunshine CoastVia Sippy Downs DriveSippy Downs Qld 4556POBox7377Sippy Downs Qld 4556Ph:(07)54587100
Tallebudgera Active Recreation Centre1525 Gold Coast HighwayNorthPalmBeachQld4221PO Box 50Burleigh Heads Qld 4220Ph:(07)55070200
South West RegionSouth West Regional OfficeSport and Recreation128 Margaret StreetToowoombaQld4350PO Box 2259ToowoombaQld4350Ph:(07)46153600Local Government and Rural and Regional CommunitiesCanberraPlaceLevel 1123 Margaret StreetToowoombaQld4350PO Box 825ToowoombaQld4350Ph:(07)46161960
Dalby OfficeSport and Recreation132 Cunningham StreetDalbyQld4405PO Box 3DalbyQld4405Ph:(07)46623277
Lake Perseverance Active Recreation CentreLake Perseverance Dam854 Perseverance Dam RoadCrowsNestQld4355PO Box 29CrowsNestQld4355Ph:(07)46978900
Leslie Dam Active Recreation Centre578LeslieDamRoadWarwickQld4370PO Box 1320WarwickQld4370Ph:(07)46617401
Roma Area OfficeLocal Government and Rural and Regional Communities1-3 Alfred StreetRoma Qld 4455PO Box 369Roma Qld 4455(07)46241565
Warwick OfficeSport and RecreationGovernment BuildingFitzroyStreetWarwickQld4370PO Box 13WarwickQld4370Ph:(07)46675100
Central RegionCentral Regional OfficeLocal Government and Rural and Regional CommunitiesLevel 1130 Victoria ParadeRockhamptonQld4700POBox731RockhamptonQld4700Ph:(07)49386525Sport and RecreationLevel 3130 Victoria ParadeRockhamptonQld4700PO Box 822RockhamptonQld4700Ph:(07)49384805
Bundaberg Area Office33MaryboroughStreetBundabergQld4670PO Box 1939BundabergQld4670Ph:(07)41519751
119
Emerald OfficeSport and Recreation14RubyStreetEmeraldQld4720PO Box 346EmeraldQld4720Ph:(07)49821510
Hervey Bay Area OfficeLevel 154 Main StreetHervey Bay QLD 4655PO Box 3268Hervey Bay QLD 4655Ph:(07)41973905
Longreach Area OfficeLocal Government and Rural and Regional Communities138 Eagle StreetLongreachQld4730PO Box 161LongreachQld4730Ph:(07)46583012
Maryborough OfficeSport and Recreation319-325 Kent StreetMaryboroughQld4650PO Box 259MaryboroughQld4650Ph:(07)41211710
Yeppoon Active Recreation Centre170MatthewFlindersDriveYeppoonQld4703PO Box 1188YeppoonQld4703Ph:(07)49391355
NorthernRegionNorthern Regional OfficeSport and Recreation and Queensland Academy of SportTownsville Sports House3-9 Redpath StreetNorthWardQld4810POBox871Townsville Qld 4810Ph:(07)47997010
Local Government and Rural and Regional CommunitiesSuncorpPlazaLevel761 Sturt StreetTownsville Qld 4810PO Box 588Townsville Qld 4810Ph:(07)47995532
Mackay Area OfficeLevel1PostOfficeSquare73SydneyStreetMackayQLD4740Ph:(07)49671021Local Government and Rural and Regional CommunitiesPO Box 2036MackayQLD4740Sport and RecreationPO Box 239MackayQLD4740
Magnetic Island Active Recreation CentreBirt StreetPicnic Bay QLD 4819PO Box 50KairiQLD4872Ph:(07)47785280
Mount Isa Area OfficeSport and RecreationSuite 16Mount Isa HouseMary StreetMount Isa QLD 4825PO Box 1605Mount Isa QLD 4825Ph:(07)47472186
FarNorthRegion
Far North Regional OfficeLevel 9Citi Central46-48 Sheridan StreetCairnsQLD4870PO Box 2494CairnsQLD4870Ph:(07)40398299
Atherton Area OfficeUnit 253MabelStreetAtherton QLD 4883PO Box 494Atherton QLD 4883Ph:(07)40919230
Lake Tinaroo Active Recreation CentreTinaroo Falls Dam RoadTinarooQLD4872PO Box 50KairiQLD4872Ph:(07)40958323
120 Final Report of the Department of Local Government, Sport and Recreation (July2008—March 2009)
Department of Local Government, Sport and RecreationFinal Report July 2008 – March 2009www.dip.qld.gov.au