Action for More Independence and Dignity in Accommodation Annual Report 2017 Advocacy, Self-Advocacy, Rights, Accessibility, and Community Living for People with a Disability 1st Floor, Ross House, 247 Flinders Lane, Melbourne 3000 Telephone: 9650 2722 Fax 9654 8575 Email: amida@amida.org.au Web: www.amida.org.au AMIDA Annual General Meeting 10th October 2017 AGENDA 10.00 Welcome and Acknowledgement Present/Apologies Endorsement of new members Confirm Minutes of the Previous AGM Chairperson's Report Activities Report – AMIDA advocacy, SARU, Treasurer's Report- Confirm auditor Nomination for and Election of committee members 11.15 Launch of Raising Our Voices 30th anniversary CD 1pm Celebration Lunch 1.30 Close of meeting Front cover art work by Jane Rosengrave AMIDA Annual General Meeting 11th October, 2016 Minutes Present: Peter Waters, Amanda Millear, Norrie Blythman, Carmel Laragy, Lincoln Humphreys, Sophia Tipping, Luke Stone, Simon Chong, Jacqui Ward, Sue Smith, Sally de Beche, Dean Dadson, Gabrielle Dickinson, Pauline Williams, Pam Geoghegan, Kelly Geoghegan, Koula Sarimichaelidis, Jane Rosengrave, Ray Groves, Janice Slattery, John Slattery, Colin Hiscoe, Susan Arthur, Esther Harris, Colin Franks, Lisa Brumtis, Sally White, Jamie Watkins, Peta Ferguson, Fran Lee, Deidre Griffiths, Leonie Dillen, Heidi Peart, Shelley Matthews, Arthur Rogers, Maria Kervales, Laura Munslow, Helen Caligiuri, Rebecca Biddle, Valerie Elliott, Maryanne Huggins, Samantha Dooley, Jan Coles, Emma Lennon, Chris Lowe, Liz Collier, Terri Matthiesson, Maureen Harvey, Tricia Malowney, David Walker, Christine Mulholland, Mary Macheras, Patsie Frawley, Bernadette Cheesman, Mary-Ann Robinson, Leah Kateria, James Keith, Piers Gooding, Coll Ferlanetto, Kath McNamara, Robyn Gaile, Neil Cameron, Peter Christianson, David Prockter Apologies: Brenda Lacey, Kirsty Allen, Daisy Serong, Felix Neighbour Peter Waters chaired the meeting and welcomed everyone. Jane Rosengrave acknowledged traditional owners of the land, the Wurundjeri People, and paid respects to elders past and present. Peter Waters reminded everyone at the AGM that only members of AMIDA could vote for committee members. Minutes of the previous AGM: “that the minutes be accepted as a true and correct record” Moved - Jane Rosengrave Seconded - Norrie Blythman Carried Chairperson’s Report: Presented by Peter Waters Activities Report: Pauline Williams presented the AMIDA report Treasurer’s Report: The Treasurer’s Report was tabled. Moved - Jane Rosengrave Seconded - Norrie Blythman Carried Elections: The Chair was handed to Returning Officer, Esther Harris. There were six continuing members from 2015: Peter Waters Luke Stone Simon Chong Norrie Blythman Amanda Millear Lincoln Humphreys Nominations were received prior to the meeting from: Carmel Laragy James Teeken “that the above nominations for the committee be accepted” Moved - Jane Rosengrave Seconded - Norrie Blythman Carried Esther Harris declared that Carmel Laragy and James Teeken are elected for 2 years. There are 8 remaining vacancies. Esther Harris called for nominations from the floor. There were no nominations from the floor. Esther invited anyone interested in joining the Committee to contact the office. AMIDA has the ability to co-opt committee members after the AGM. Peter Waters resumed the Chair and declared all formal parts of the meeting are completed. He invited everyone to have a short break and come back for the Launch of the Voice at the Table Project. After the launch everyone enjoyed lunch and the meeting closed at 2.00pm Chairpersons Report - Peter Waters I would like to start my 2017 annual report by saying how proud and honoured I feel to not only be a member but to be Chairperson of this great organisation. Over the years AMIDA has provided advocacy to hundreds of individuals and families, and partnered and worked with many organisations such as Reinforce, Start Community Art, Brain Injury Matters (BIM), STAR Vic Inc and many more. Since the early 1980’s when AMIDA was first established I believe we have become one of the leading organisations within our sector. All our successes could not or would not be at all possible without the great work from our staff, many of whom have been on a long journey with us. Our hardworking committee has also done a stellar job by making the hard decisions on behalf of the organisation. On a sad note this year we lost two of our long term members, Terry Stanton and Daisy Serong. For those of you who don’t know Terry and Daisy they were both fierce advocates on behalf of people with intellectual disabilities. They worked hard to see the closure of institutions and for people to live in the community. SARU! Well what can I say? It keeps getting bigger as they keep getting more funding. Thanks must go to all involved - your hard work has paid off yet again. Raising Our Voices is 30 years old this year. May I wish you all a Happy Birthday, and hope we are on the air in another 30 years (I don’t think I will be around!) Over the years we have covered many topics, all of which go towards making the lives of people with disabilities better. Thanks must go to all our team. AMIDA keeps getting better. Every year our quality audit comes back almost perfect. Thanks to our workers and committee for making a commitment to the highest standards possible. We also welcome to our team Kathryn, Susan and Lisa, who work with us as our NDIS Appeals workers. Finally, I would like to take the opportunity to thank our workers for their diligence as well as the AMIDA committee. Thank you all for giving me the honour to be your Chairperson. I hope I’ve done you proud. Welcome to any new committee members. May we go on working together as a team. Chairperson Peter Waters AMIDA acknowledges the support of the Victorian Government AMIDA also acknowledges the support of the Commonwealth Government. COMMITTEE MEMBERS Peter Waters Chairperson Lincoln Humphreys Treasurer Norrie Blythman Secretary James Teeken Committee Member Simon Chong Committee Member (Resigned during the year) Amanda Millear Amanda Millear Committee Member Carmel Laragy Committee Member Luke Stone Committee Member AMIDA WORKERS Gabrielle Dickinson Housing Rights/Coordinator Pauline Williams Housing Rights/Coordinator Pam Geoghegan Housing Rights Advocate Koula Sarimichaelidis Administration/Finance Kathryn Aedy NDIS Appeals Advocate Gab Reade Radio Technical Producer Self-Advocacy Resource Unit Sue Smith SARU Project Worker Jacqui Ward SARU Project Worker Jan Coles SARU Project Worker Dean Dadson SARU Project Worker Sally De Beche SARU Project Worker Karleen Plunkett SARU Project Worker Kylie Thurborn SARU Project Worker Melissa Manning SARU Project Worker Rebecca Biddle Peer Advisor Neil Cameron Peer Advisor Francesca Lee Peer Advisor AMIDA Activities Report July 2016- June 2017 Systemic Advocacy In AMIDA’s view, despite the fact that Australia has signed the UN Convention on the Rights of Persons with a Disability, we are very far from complying with it. A number of the articles in the Convention relate to people being able to live in the community. Article 19 is the right to live independently and be included in the community, choosing where you live and who you live with. In Australia there is still no real choice for most people with a disability requiring support. Group homes and Institutions for people with a disability are places where around 15,000 Victorians with a disability live in order to receive needed support. With thousands waiting for a support service, people are forced to accept any vacancy that is offered. We continue to lobby for more person centred support provision and affordable, accessible housing, which is managed separately from support. This year we made a submission about the Specialist Disability Accommodation policy under the NDIS and we are seeing a worrying lack of NDIS support for people to live alone with the support they need. People should have the right to not have to share housing to get needed support. The systemic advocacy strategies we have used include attending Round-table discussions to explore issues and hear the experience of people with a disability, drafting submissions in consultation with collaborators, radio show production on issues including podcasting and uploading to you tube with promotion via Facebook and our website, sharing our policy submissions with VCOSS, OPA and Villamanta Disability Rights Legal Service, representatives were part of delegations to meet NDIA and DHHS officials to advocate around issues. We also collaborated with Reinforce self-advocacy, Raising Our Voices self-advocacy group, Victorian Self Advocacy Network, NDIS self-advocacy working group, Disability Advocacy Network Australia, and the Disability Advocacy Resource Unit. Violence and Abuse in residential services We have previously argued for policy progress in the area of rights in Group Housing so it was an indication that this need has been recognised when the State Government released a review and consultation on rights in Group Houses (now called Specialist Disability Accommodation - SDA). We participated in the consultation sessions, liaised with people with a disability and other advocacy and self-advocacy groups to prepare a submission to this review. While we are advocating for tenancy rights protecting tenants from abuse, we are also calling for the State government to remain the provider of last resort and build smaller scale SDA for people who cannot share accommodation and impact on other tenant’s rights to freedom from abuse. Also in the last year the State Government announced funding to address abuse in disability services - another area of systemic advocacy we contributed significantly to in the last several years but particularly in the last 2 years via public hearing and submission to several inquiries into this issue. Closure of Institutions There has been much success but the issue is not fully resolved. After much lobbying, letter writing, submissions, protests and radio on the topic, the Victorian Government has committed to close all the government funded old style disability institutions, except Plenty Residential Services which was built in the 1990’s. Under the new Specialist Disability Accommodation guidelines, no house with more than 5 residents will be funded. Also new builds cannot cluster more than two 5 bed houses on one site. This new policy should stop the building of cluster institutions like Plenty Residential Services, however Plenty Residential Services will continue to operate as legacy stock but will have to change dramatically or funding subsidies will cease for after 10 years. Also, Specialist Residential Services (SRS) operate as private, for profit, institutions and we targeted them with our submission and public participation in the SRS Review of the Legislative Framework. With the introduction of the NDIS we will continue to advocate for all people with a disability living in congregated segregated settings to be supported to live in the community and given the choice of where they live and who they live with including the right to live alone. Improving Accommodation and Tenancy Rights We collaborated with people with a disability affected by the issues to gather firsthand experience as well as consulting OPA and other advocacy services working with people with a disability. We developed policy positions based on this experience and sought to represent this via our delegations and submissions. For example, we continued to lobby for an increased range of housing types so people with a disability aren’t obliged to share housing to receive support. Also via the Fairer Safer Housing Options Consultation, the State Government initiated review of tenancy law; we have made submissions this year on Residential Tenancies legislation and dispute settlement. We are hopeful positive changes will be made. The National Disability Insurance Scheme With the introduction of this new Australia wide program we have been busy putting our views into the development of the scheme. We wrote submissions on the NDIA Code of Conduct for Service Providers and workers. Raising Our Voices Self Advocacy Group - the radio show 2016/17 has been our 30th year of supporting people with a disability having the opportunity to be involved in the Raising Our Voices self-advocacy group which produces its own radio show on 3CR - 855am. This self-advocacy group gives people the opportunity to air their views, their own stories and also tackles systemic issues. The show goes to air on the 2nd Wednesday of each month at 6pm and is supported by a dedicated team of broadcasters. Topics this year have included: Art work by Amanda Millear • Members of the Victorian Self Advocacy Network Speak Out • Ariane and Luke N discuss the Inquiry into Abuse in Disability Services Report • Jane talks to John Baxter from First People's Disability Network. • Ariane, Luke S & Lachlan Jones talk to Evan Tattersall from Melbourne Metro tunnel about accessibility in the CBD. • Amanda and Maria talk about the Sci Fi clubs they belong to in Melbourne and that they are great spaces for everyone to be involved in. • Arianne and Janice talk about safe and easy ways to use social media. • Highlighting the Dangerous Deeds exhibition and stories from people with a disability involved in the exhibition. • John Slattery, Luke S, Susan, and Pam talk about their experiences with AFL matches and evaluate inclusion and make suggestions about improvements • Jane and Lisa talk about advocacy and women with disabilities rights on International Women’s Day. They are joined by Cath McNamara from Women with Disabilities Victoria. • Homelessness and its effect on people with disabilities. Ariane, James and Jane discuss homelessness. • James, Maria and Kathryn Aedy from AMIDA demystify the National Disability Insurance Scheme (NDIS). What is it, who can get it and what does it cover? What are your rights? And did you know if you are unhappy with your plan you can appeal? • Celebrate another great year of Raising Our Voices at the Live Radiothon show with Peter and Norrie Thanks to everyone who participated, supported and produced shows on issues important to people with a disability. There are always many people with a disability who are part of this group and directly involved in the planning, presentation and interviewing for the show. Thanks to Gab Reade, our wonderful technical producer and to Greg Roulles who filled in while Gab was on leave. Thanks also to 3CR. Copies of the shows are available on CD. Shows can be listened to live on your computer if your radio doesn’t pick up 3CR. Just go to www.3cr.org.au/raisingourvoices We also have podcasts of the show on our website www.amida.org.au Information, Advice, Referral and Individual Advocacy During 2015/16 we continued to provide information, advice, referral and individual advocacy to people with a disability. We were able to provide information, advice and referral to 65 people with a disability and community organisations. Many people were provided with information as part of 4 separate presentations, at forums, conferences and education sessions. 31 people were provided with direct individual advocacy, family advocacy or self-advocacy support. In March 2017 we were also funded by the Commonwealth to begin offering an NDIS Appeals Advocacy service. The service can assist people to use their rights to appeal decisions made by the NDIA about their support. We have promoted this service widely, engaged in training and began to work with 6 individuals and these numbers have been growing steadily. Disseminating information about AMIDA and improving access to AMIDA We again produced 4 newsletters. We have tried to include important information that we receive from government and the community as well as our own activities. Thanks to all the members who made contributions as these are most welcome. The newsletters and lots of other information including our recent submissions are on our web site www.amida.org.au The Self Advocacy Resource Unit (SARU) AMIDA continues to support the SARU and the last year has been full and rewarding. Here is a very small snapshot of work done . . . . The Victorian Self Advocacy Network (VSAN) The success of the last VSAN forum is now available online, with 18 videos of self-advocates speaking about issues edited and uploaded. Follow this link to watch https://goo.gl/nELDDU Dangerous Deeds Dangerous Deeds is an accessible exhibition that has been touring in Victoria during 2016-2017. It has been to Frankston, Footscray, Whittlesea, Alexandra, Moe and Warrnambool. The exhibition includes 8 TVs at wheelchair height, with easy to use large buttons and Braille that provide you with a choice of captions, audio description or text read. The exhibition was created by disability activists working with artists from stART Community Arts Inc. to create 18 videos, ceramics, books and large images that showcase stories from the Victorian disability movement. In addition to the exhibition there were free activities and presentations at each location; through SARU’s support and networks self-advocates, self-advocacy groups and people with disabilities were employed and involved as volunteers in organising, planning, installing, promoting activities and all the main presenters were people with disabilities. There was a wide range of topics covered including domestic violence, speaking up about abuse, LGBTI issues, inclusion of people from culturally diverse communities, self-advocacy and the NDIS. SARU would like to take this opportunity to thank all those who supported the Dangerous Deeds tour and contributed to raising awareness of self-advocacy in their local communities. The Australian Self Advocacy Project (ASAP) SARU was asked by the NDIA to develop and review a national model for resourcing, supporting and strengthening group self-advocacy in Australia. This is the Australian Self Advocacy Project (ASAP). So far ASAP has: • Reviewed Self Advocacy services from around the world. • Travelled round Australia meeting with self-advocacy groups and key stakeholders in each state and territory. • Identified the Partnership Model as the preferred model for group self-advocacy. Feedback from the consultations has been very positive. There is strong support for a national model and approach to group self-advocacy as a way of strengthening self-advocacy groups and making sure people’s voices are heard. ASAP Feedback from consultations around Australia “We are very keen to have resource centres as they can provide an avenue for groups to have their issues heard and they ensure someone will respond” “If each state has money to set up a SARC then we’ve (self-advocacy groups) have got a stake in making it work.” “People with intellectual disabilities should be there from the very beginning – they should employ people with intellectual disabilities” “Strength of the partnership model is the on the ground intelligence and the state based organisations being able to feed information up to the national body” “People with disabilities should be involved all the way and we want plain English from start to finish” There needs to be a movement of self-advocacy groups for aboriginal people with intellectual disability” “It is important that self-advocates have a voice – rather than setting up something new the partnership model can build on the influence that organisations and groups already have.” “Self-advocacy is a continuum and it takes a long time” The NDIS Transition Project In 2016 the Victorian government gave SARU $350,000 to help self-advocacy groups to 'get ready' for the NDIS. SARU worked with groups to find out what they needed to be stronger and to get ready for the NDIS. Self-advocacy support workers were employed for some groups to help them to organise and run some capacity building and networking activities. Some of the things the groups did was linking with the Dangerous Deeds exhibition across the state, holding Rights, NDIS Q&A forums, other awareness-raising and networking activities and developing partnerships with key stakeholders in local and wider communities. Other things that have been done include: • Making an NDIS film about ‘getting ready to plan’ with members of self-advocacy groups, including script development, acting, directing and reviewing. • Making specialist NDIS training for new and existing self-advocacy groups. • Working with the Victorian Self Advocacy Network on short films for each member group, • Working with groups to make small picture booklets outlining each group’s aims, history and successes. Voice at The Table (VATT) At the last AMIDA AGM the Voice at the Table training materials were launched by Anne Skordis from the NDIA. VATT has also received more funding from the Office for Disability for a civic participation project and a website. There is now a VATT advisory group and work in well underway for the website film. News from groups Rainbow Rights The Rainbow Rights Self Advocacy group is now established. This group supports people with intellectual disability from the LGBTIQ community and meets at Ross House every second Friday. All Abilities Self Advocacy All Abilities are brimming with enthusiasm and energy. The group are currently creating new opportunities to increase their reach and visibility. DnD DnD have undertaken a strategic plan and are exploring many funding options. The SWOT Fourteen Self Advocacy groups took part in SWOT analysis. Key findings included - Lack of funding as a major barrier to sustaining groups. - Self-Advocacy support workers are valued and important in facilitating group processes and activities. - Workers may need advice or training in the best way to support self-advocacy. - Many self-advocates offer peer support and assistance as well as training. - Self-advocates share stories and learn how to advocate for their rights. - Self-advocacy groups share knowledge and information and help to advocate with and mentor their peers. - Attracting new members is a challenge for some. - An important issue identified was the lack of support or encouragement that ‘day services’ provide for self-advocates attending meetings and events. And many more very important findings. Treasurers Report - Lincoln Humphreys For the 2016/2017 financial year, AMIDA had a net profit of $916 and a retained profit of $140,762. Both of which were marginally greater than the respective profits for the previous financial year. The financial report shows that AMIDA has grown as an organisation. This was demonstrated through additional funding contracts with federal government bodies the National Disability Insurance Agency (NDIA) and the National Disability Insurance Scheme (NDIS) Appeals Program. Some of this funding has been provided on a short-term basis to finance various projects. For example, AMIDA has received funding from the NDIS Appeals Program for the next three years. In addition, AMIDA has continued to be funded by the Department of Social Services under the National Disability Advocacy Program, which will extend until 2020. AMIDA also received funding from Victorian Government bodies. The Department of Health and Human Services, through the Office for Disability, provided on-going funding for the Self-Advocacy Resource Unit (SARU). Some of this funding was provided on a short-term basis and used for the NDIS transition project. Funding from the federal and state government bodies for the various projects enabled AMIDA to employ six additional part-time project workers and to increase the hours of paid work for some existing employees. In summary, the 2016/2017 financial report indicates that AMIDA retained a surplus and suggests that AMIDA is in a position to meet its financial obligations for the subsequent financial year. Furthermore, the current funding arrangements suggests that AMIDA will be in a comfortable position for the next few years, and through its various projects, will contribute to building a sustainable advocacy sector. Schedule 1 Regulation 15 Form 1 Associations Incorporation Reform Act 2012 Sections 94 (2)(b), 97 (2)(b) and 100 ( 2)(b) Annual statements give a true and fair view of financial performance and position of incorporated association We, Peter Waters and Luke Stone, being members of the committee of Action for More Independence and Dignity in Accommodation certify that - "The statements attached to this certificate give a true and fair view of the financial performance and position of the above named association during and at the end of the financial year of the association ending 30th June 2017." Signed: Luke Stone and Peter Waters Date: 2.10.17 AMIDA - CONSOLIDATED ABN 32 993 870 380 Financial Statements For the year ended 30 June 2017 BARCO & ASSOCIATES 45 JOHNSON STREET RESERVOIR VIC 3073 Phone: 94603076 Fax: 94605605 Email: barco@iprimus.com.au Your committee members submit the financial accounts of the AMIDA - CONSOLIDATED for the financial year ended 30 June 2017. Committee Members The names of committee members at the date of this report are: Peter Waters, Norrie Blythman, James Teeken, Luke Stone, Amada Millear, Lincoln Humphries, Carmel Laragy Principal Activities The principal activities of the association during the financial year were: PROVISION OF ADVOCACY SERVICES FOR PEOPLE WITH A DISABILITY. Significant Changes No significant change in the nature of these activities occurred during the year. Operating Result The profit from ordinary activities after providing for income tax amounted to Year ended Year ended 30 June 2017 30 June 2016 $ $ 916 (1,927) Signed in accordance with a resolution of the Members of the Committee on: 12th September 2017 Income Donations 505 100 Interest received 2,752 1,796 Other income 788 6,592 Saru Management Income 52,415 23,120 Saru Grant - Ongoing 194,082 280,167 Federal NDAP 162,680 134,237 Federal Appeal 19,897 40,000 NDIA Grants 107,708 State Grants 308,848 Total income 849,674 486,011 Expenses Saru Management Costs 52,415 23,120 Audit fees 2,388 4,640 Bank Fees and Charges 578 341 Catering 1,964 Cleaning/rubbish removal 184 Computer Expenses 2,909 1,035 Conference/seminar costs 7,826 12,207 Consultants fees 15,545 18,180 Delivery 54 Depreciation - plant 1,390 1,740 Honorarium 535 Radio Show Fees 947 652 Filing Fees 111 109 Hire - Meeting Room 1,699 1,906 Internet Access 2,796 1,549 Interest - Australia 252 Long service leave 89,278 18,077 Meeting Room Costs 6,772 5,573 Parking 345 539 Postage 1,139 962 Photocopy 1,051 3,624 Printing 8,447 6,100 Production of Information 10,782 976 Project Workers 147,258 11,425 Protective clothing 206 Rates & land taxes 545 Rent on land & buildings 37,520 35,473 Repairs & maintenance 3,561 2,173 Staff training 683 Subscriptions 2,275 1,782 Sundry expenses 1,175 268 Superannuation 38,475 31,136 Telephone 1,955 2,246 Travel, accom & conference 20,834 9,831 Wages 380,296 286,040 Workcover 5,549 5,252 Total expenses 848,758 487,939 Profit from ordinary activities before income tax 916 (1,927) Income tax revenue relating to ordinary activities Net profit attributable to the association 916 (1,927) Total changes in equity of the association 916 (1,927) Opening retained profits 139,846 141,773 Net profit attributable to the association 916 (1,927) Closing retained profits 140,762 139,84 Current Assets - Cash Assets Cash At Bank - A/c 00901238 9,124 10,855 Saru Bank Account 10409017 648,598 36,189 Cash at Bank A/c 00901211 22,355 5,998 Cash at Bank A/c 10568886 110,000 20,000 Cash at Bank A/c 10568851 55,000 55,000 Cash at Bank A/c 10568843 402,000 232,000 Cash on hand 124 247 Petty Cash (110) (110) 1,247,091 360,179 Other Prepayments 2,616 2,616 Total Current Assets 1,247,091 362,796 Non-Current Assets Property, Plant and Equipment Plant & equipment - at cost 43,945 42,317 Less: Accumulated depreciation (39,302) (36,202) Office equipment 6,411 6,411 Less: Accumulated amortisation (6,411) (6,411) Plant - Other 1,627 Less: Accumulated depreciation (1,710) 4,643 6,033 Total Non-Current Assets 4,643 6,033 Total Assets 1,251,734 368,829 Current Liabilities Payables Unsecured: Other creditors 3,102 1,549 3,102 1,549 Current Tax Liabilities GST payable control account 140,604 61,260 Input tax credit control account (11,854) (9,740) GST clearing (58,586) (28,271) Amounts withheld from salary and wages 15,672 10,450 85,836 33,699 Other Advance payments 888,382 149,360 888,382 149,360 Total Current Liabilities 977,320 184,608 Non-Current Liabilities Provisions Employees entitlements 133,653 44,375 133,653 44,375 Total Non-Current Liabilities 133,653 44,375 Total Liabilities 1,110,973 228,983 Net Assets 140,762 139,846 Members' Funds Accumulated surplus (deficit) 140,762 139,846 Total Members' Funds 140,762 139,846 Cash Flow from Operating Activities Receipts from customers 846,922 484,216 Payments to Suppliers and employees 37,238 (295,009) Interest received 2,752 1,796 Interest and other costs of finance (252) Net cash provided by (used in) operating activities (note 2) 886,912 190,750 Net increase (decrease) in cash held 886,912 190,750 Cash at the beginning of the year 360,179 169,429 Cash at the end of the year (note 1) 1,247,091 360,179 Note 1. Reconciliation Of Cash For the purposes of the statement of cash flows, cash includes cash on hand and in banks and investments in money market instruments, net of outstanding bank overdrafts. Cash at the end of the year as shown in the statement of cash flows is reconciled to the related items in the balance sheet as follows: Cash At Bank - A/c 00901238 9,124 10,855 Saru Bank Account 10409017 648,598 36,189 Cash at Bank A/c 00901211 22,355 5,998 Cash at Bank A/c 10568886 110,000 20,000 Cash at Bank A/c 10568851 55,000 55,000 Cash at Bank A/c 10568843 402,000 232,000 Cash on hand 124 247 Petty Cash (110) (110) 1,247,091 360,179 Note 2. Reconciliation Of Net Cash Provided By/Used In Operating Activities To Net Profit Operating profit (loss) after tax 916 (1,927) Depreciation 1,390 1,740 Changes in assets and liabilities net of effects of purchases and disposals of controlled entities: (Increase) decrease in prepayments 2,616 (2,616) Increase (decrease) in other creditors 740,575 149,645 Increase (decrease) in employee entitlements 89,278 18,077 Increase (decrease) in sundry provisions 52,137 25,832 Net cash provided by operating activities 886,912 190,750 Note 1: Summary of Significant Accounting Policies This financial report is a special purpose financial report prepared in order to satisfy the financial reporting requirements of the Associations Incorporations Reform Act 2012 (Vic). The committee has determined that the association is not a reporting entity. The financial report has been prepared on an accruals basis and is based on historical costs and does not take into account changing money values or, except where specifically stated, current valuations of non-current assets. The following significant accounting policies, which are consistent with the previous period unless otherwise stated, have been adopted in the preparation of this financial report. (a) Property, Plant and Equipment (PPE) Leasehold improvements and office equipment are carried at cost less, where applicable, any accumulated depreciation. The depreciable amount of all PPE is depreciated over the useful lives of the assets to the association commencing from the time the asset is held ready for use. Leasehold improvements are amortised over the shorter of either the unexpired period of the lease or the estimated useful lives of the improvements. (b) Impairment of Assets At the end of each reporting period, the entity reviews the carrying values of its tangible and intangible assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, is compared to the asset’s carrying value. Any excess of the asset’s carrying value over its recoverable amount is expensed to the income statement. (c) Employee Benefits Provision is made for the association’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits have been measured at the amounts expected to be paid when the liability is settled. (d) Cash and Cash Equivalents Cash and cash equivalents include cash on hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less. (e) Revenue and Other Income Revenue is measured at the fair value of the consideration received or receivable after taking into account any trade discounts and volume rebates allowed. For this purpose, deferred consideration is not discounted to present values when recognising revenue. Interest revenue is recognised using the effective interest rate method, which for floating rate financial assets is the rate inherent in the instrument. Dividend revenue is recognised when the right to receive a dividend has been established. Grant and donation income is recognised when the entity obtains control over the funds, which is generally at the time of receipt. All revenue is stated net of the amount of goods and services tax (GST). (f) Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Tax Office. In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the assets and liabilities statement are shown inclusive of GST. (g) Trade and Other Payables Trade and other payables represent the liability outstanding at the end of the reporting period for goods and services received by the association during the reporting period, which remain unpaid. The balance is recognised as a current liability with the amounts normally paid within 30 days of recognition of the liability. Report on the Audit of the Financial Report Opinion We have audited the financial report of AMIDA - CONSOLIDATED (the association), which comprises the Statement by Members of the Committee, Income and Expenditure Statement, Balance Sheet as at 30 June 2017, a summary of significant accounting policies and the certification by members of the committee on the annual statements giving a true and fair view of the financial position and performance of the association. In our opinion, the accompanying financial report presents truly and fairly, in all material respects, the financial position of the association as at 30 June 2017 and [of] its financial performance for the year then ended in accordance with the accounting policies described in Note 1 to the financial statements and the requirements of the Associations Incorporation Reform Act 2012 (Vic). Basis for Opinion We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report. We are independent of the association in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled our ethical responsibilities in accordance with the Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter – Basis of Accounting We draw attention to Note 1 to the financial report, which describes the basis of accounting. The financial report has been prepared to assist the association to meet the requirements of Associations Incorporation Reform Act 2012 (Vic). As a result, the financial report may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of the Committee for the Financial Report The committee is responsible for the preparation and fair presentation of the financial report in accordance with the financial reporting requirements of the Associations Incorporation Reform Act 2012 (Vic) and for such internal control as the committee determines is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error. In preparing the financial report, the committee is responsible for assessing the association’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the committee either intends to liquidate the association or to cease operations, or has no realistic alternative but to do so. Auditor’s Responsibilities for the Audit of the Financial Report Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the association’s internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the committee. - Conclude on the appropriateness of the committee’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the association’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the association to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves true and fair presentation. We communicate with the committee regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Signed on : 11.9.17 _ Mrs Letizia Barco, FCPA BARCO & ASSOCIATES 45 Johnson Street Reservoir Vic 3073