2014-2015 IAT Annual Report

To stand with and for people with a disability

ANNUAL REPORTI JULY 201.4- 30 JUNE 201.5

independentadvoe^cytownsville

Office2/l 79-181 Ross River Road, MundingburraPO Box 3067, Hermit Park 4818Phone: 0747252505Fax: 472561 06

Freeca11: 1800 887688

INTRODUCTION

CONTENTS

IAT's MISSION & VISION STATEMENTS, OBJECTS ANDSTANDARDS OF SERVICE

WELCOME ATTENDEES, APOLOGIES AND PROXYVOTES, CONSTITUTION EXTRACT - QUORUM, LIST OFATTENDEES IAT's 2014 AGM

IAT 2014 AGM MINUTES

5 IAT CHAIRPERSON'S REPORT

IAT TREASURER'S REPORT

7 IAT ADVOCACY ANNUAL REPORT

2014-2015 ANNUAL FINANCIAL REPORT & AUDITORSLETTER

I. INTRODUCTION

Independent Advocacy in the Tropics Incorporated, trading as Independent AdvocacyTownsville (IAT) is a community organisation formed in 1989 to provide advocacy supportfor people with disability in the locality of Townsville, Thuringowa and surrounding ruralcommunities,

2. MISSION & VISION STATEMENTS & OBJECTS

Our Vision Statement is: "Working with Community to create opportunity, enable choiceand change systems. "

Our Mission Statement is: "To stand with and for vulnerable people with a disabilitythrough vigorous, independent advocacy. "

The objectives of IAT are:

. To provide solutions through the application of advocacy principles, to enablepeople with disability to redress unjust circumstances, and to make positive andequitable changes for a quality life;

To provide confidential and high-quality advocacy that strives for people withdisability to achieve personal goals without harmful effect;

To analyse criticalIy and respond to community attitudes, practices and servicemodels that create dependency and segregation from the community and thatimpact negatively on people with disability;

To support individual advocacy in ways that are creative, responsive and flexible;and

To undertake systemic advocacy that pro^Ctively and assertively seeks toinfluence positive change to policies and procedures that affects the lives ofpeople with disability.

IAT's advocacy speaks acts and writes with minimum conflict of interest by standing with,and for people with disability to promote, protect and defend their welfare, rights and justiceby:

being on their side and no-one else's, without jeopardy to the most vulnerable;being primarily concerned with their fundamental needs; and remaining loyal andaccountable to them in a way which is emphatic and vigorous and which requiresthe bearing of costs by the advocate or advocacy group.

independent Advocacy Townsville(IAT)

In broad terms, IAT's advocacy for people with disability canbe defined as :

Speaking, acting or writing with minimal conflict of intereston behalf of the interests of a person or group, in order topromote, protect and defend the welfare of and justice foreither the person or group by:

.Being on their side and no-one else's

.Being primarily concerned with their fundamentalneeds

.Remaining loyal and accountable to them in a waywhich is empathic and vigorous.

independenta, ,

Independent Advocacy Townsville(IAT)

IAT Advocacy services can enable people with disability toincrease the power and control they have over their lives.IAT encourage and assist people with disability to achieveand maintain their rights as citizens and achieve equity of

access and participation within their communities.

independenta, ,et. voee!,. eytownsville

.

.

IAT Standards of Service

If you raise an issue of concern or make a complaint about aservice you are receiving from another agency, we will:

.Respond promptly to the issue by investigating your options thoroughly.

.Present you with all strategies an options.

.Work with you to raise the issue or ask your permission to speak or acton your behalf.

.Work with you within an agreed timeframe.

townsville

If you contact us for information, we will:

.Answer your call promptly during normal office hours.

.Return your call if a more detailed answer is required.

.Provide you with accurate and helpful information.

.Refer you, if necessary, to other appropriate agencies.

When presenting information/education sessions, we will:

.Be professional in our presentation.

.Provide you with well researched, updated and relevant information.

.Allow time for audience participation and questions.

IA T is committed to continuous quality improvement and willundertake qua"Iy assurance activities in each area of work.

IAT Standards of Service

When writing and reviewing IAT policy, we will:.Consult with IAT Board members and IAT staff, in the first instance.

.Review on a regular basis (bi-annually or when necessary)

.Inform and consult with Clients through the following avenues:

.Client representation on IAT Committee of Management

If you wish to make a complaint or raise a concern about ourservice, we will:

.Inform you of our internal complaints process.

.Advise you of the external processes available to you, ie TheDepartment of Communities, Child Safety and Disability Services; theNational Disability Complaints Resolution and Referral Service (CRRS)and the Department of Social Services.

As a Client you can help us to help you by:.Informing IAT advocates if there are any other people involved in thehandling of your complaint.

.Treating IAT staff with courtesy.

.Meeting any obligations of the stated service relationship.

.Giving us feedback on our services.

IA T is committed to continuous quality improvement and willundertake qua"ty assurance activities in each area of work.

townsville

3. Welcome to IAT and community members

20.5 AGM APOLOGIES AND PROXIES

IAT Ordinary Members:Max Murrey, Madge Sceriha, Marie Holswilder, Rosemary Louke, Trevor Milton,Susan Saville, Michelle Tenza, Di Harriss, Dorothy & Shairalee Smith, Margaret Moody,Daniel Flynn, David MCCloskey, Marlene Wellington, Peter Gurr.

independentadvocacygo, asvjjj,

IAT Associate Members:

Erion Haxhiraj - IAT Treasurer, Glen Hansen, Jane Matsen,Anne Lewis - Townsville Women's' Legal Service, Carmel Brown - IAT VolunteerMaree Cooper, Nicola Ibbotson, Eileen Dempsey, Nina Barsch, Lyn Ford,Bev Hazlewood, Painela MCClintock, Sharell O'Brien, Joanne Gill.

Scott Stewart - Labour MP for TownsvilleAaron Harper - Labour MP for ThuringowaEwen Jones - Liberal National MP for HerbertCoralee O'Rourke - Labour MP for Mundingburra

PROXY VOTES RECEIVED:

Max Murray

Quorum for 20.5 AGM

IAT's Constitution Extract:36. Quorum for, and adjournment of, general meeting(I ) The quorum for a general meeting is at least the number of ordinary members electedor appointed to the management committee at the close of the association's last generalmeeting plus I .

Requirement: Six (6) IAT Ordinary Members.

Attendees for 20.3-20.4 AGM:Pain Spelling, Linda Anderson, Kylie~maree Beller, Beverly Smith, Tania Brown, F10naSanders, Sarah HOMOod, James Barrett, Linda Robinson, Antonina Catalano, DorothySmith, Rosalie To tonca, Deborah Wilson (phone link), Heather Tyler, Lorraine Basham

INDEPENDENT ADVOCACY IN THE TROPICS INCTrading as

INDEPENDENT ADVOCACY TOWNSVILLE

I) Welcoming address by AGM Chairperson: Fiona SandersF10na welcomed all attendees to the 2014 IAT AGM.

2) Acknowledgement of Traditional Owners of the Land both past andpresent

2014 AGM MINUTES

Friday 14'' November 2014

The traditional owners of the TownsvMe region are the Bindal andWu/gurukaba peoples, and are the first known people to have lived in theTownsville area.

Read by: F10na Sanders

3) Introduction and IAT's Mission

Mission Statement: "To stand with and for vulnerable people with adisability through vigorous independent advocacy"Read by: Fibna Sanders

4) Apologies and Proxies: Read by Fiona Sanders^:

David Crisafulli, Sam Cox, Ewen Jones, Anne & Glen Hansen, BrendanWalsh, Nicola Ibbotson, Beverley Hazlewood, Lyn Ford, Nina Barsch, TroyGillan, Marlene Wellington, Tane Condon, Rosemary Louk, Bill Jensen,Trevor Milton, Stephen Ryder, Madge Sceriha, Max Murray, EileenDempsey, Kiinberley Moore, Shairalee Smith, Anne Lewis, Tania Brown,Karene Gravener, Elise Whebell, Erion Haxhiraj, Bret Edwards.Proxies:

Madge Sceriha, Max Murrey, Stephen Ryder

5) 2013 Annual General Meeting minutesSeconded : Dorothy SmithMoved: Antonina Catalano

6) Report Presentationa) Chairperson's Report presented by Painela Spellingby Treasurer's Report presented by Linda Anderson

c) Annual Report presented by Kylie-maree BellerSeconded : Dorothy Smith

d) Crowe Horwath Auditor's Report Year Ended 30'' June, 2014Seconded : Dorothy Smith

7) Step down and thank you to the 201 3120,4 Management CommitteeMembers:

Moved: Antonina Catalano

Moved: Antonina Catalano

Pain SpellingElise WhebellErion HaxhirajKarene GravenerLinda Anderson

8) Election of the 2014/20,5 Management Committee:

Carried

Chairperson & Public OfficerSecretaryTreasurerOrdinary MemberAssociate Member

Nominees:

. Spelling, Pain

. Whebell, Elise

. Erion Haxhiraj

. Gravener, Karene

. Anderson, Linda

Congratulations to the above 2014-2015 incoming Management Committee.

9) Appointment of Auditor for 2014-2015 financial year.James Barrett, Principal, Barrett & Co. Accountants

Moved: Pain Spelling Seconded: Dorothy Smith

, 0) General Business: No general business to discuss.

Carried

Chairperson & Public OfficerSecretaryTreasurer

Ordinary MemberAssociate Member

Carried

Carried

11) Certificates of Appreciation presented to Pain Spelling, Chairpersonand Linda Anderson, Associate Member.

Certificates of Appreciation to be posted and delivered to membersunable to be in attendance at today's 2014 AGM.

Thank you to all for your attendance today, meeting closed at I. 20pm.12)

On behalf of the Management Committee I encourage you to peruse this Annual Report,which reflects the significant advocacy efforts undertaken on behalf of and with people withdisabilities.

IAT continues to remain grounded in providing values-based independent advocacysupport to the most vulnerable people with disabilities. Whilst the day-to-day operationaland individual advocacy support work is conducted by IAT paid workers, the ManagementCommittee and its allies play an essential role in supporting this critical work and ensuringit does remain grounded in its values, advocacy principles and strategic goals.

The committee of management (COM) members have been committed to IAT's work andefforts via our governance role. The COM members have been; Elise Whebell, KareneGravener, Linda Anderson, Erion Haxhiraj, and myself.On a sad, however, understandable note many of us on the Management Committee wilriot be re nominating at our Annual General Meeting.

We say farewell to Elise, Linda, Erion and Karene; we wish them all well in all their futureendeavours and appreciate all of their contributions to IAT over the many years of service.

I stood down from my role as IAT Chairperson at the end of August 2015 as we havemoved to Brisbane to take up my new job with Uniting Care Community. During my twelveand a half years as IAT Chairperson I have seen much change, however, much hasstayed the same. People with disabilities continue to experience segregation, isolation,abuse and neglect from a range of places and sources. While Advocacy has made apositive difference in many individual's lives, there continues to be a need for independentAdvocacy especially with the onset of the NDIS, where many people will be presented withchoices that they have never before experienced and which could be fraught withchallenges as the Human Service system is not easy to navigate and at times far fromperfect.

Advocates can ensure that people with disabilities are fully aware that they can choose notto use "traditional" Disability Services, however, can access mainstream/community lifeareas.

Chairperson's Report

"Inclusion Is not a strategy to help people fit Into the systems and structures which exist inour societies, '

It is about transforming those systems and structures to make it better for everyoneInclusion Is about creating a better world for everyone. "

- Diane Richler, President, Inclusion International

Our appreciation goes to all the IAT staff, Kylie-Maree, Beverly, Anne and Tania for allthey each do to ensure IAT does its very best for the most vulnerable people withdisabilities.

Also, our appreciation to IAT's Local and State allies who have stood with us in the manyadvocacy efforts and challenges of the past year.

I wish all the staff and incoming Management Committee members all the very best in yourefforts to serve the most vulnerable in our community.

Take care

Ciao!

Pain SpellingChairperson

Due to the resignation of Erion our Treasurer, this year's Report will be presented by theManager of IAT, Deborah Wilson.

I would like to take this opportunity to thank Erion for his dedication and assistance to IATsince his acceptance of the Treasurer's POSiton in June 2014.

Auditor James Barrett, Principal, Barrett & Co. Accountants prepared the FinancialStatements Report for the 20/4/20,5 financial year and I would like to acknowledgeJames for the valuable contribution and assistance he has given to the Committee and toour Administrator, Beverly Smith.

IAT has continued to receive funding from three sources: the Queensland Government -Department of Communities, Child Safety and Disability Services, the FederalGovernment - Department of Social Services and Queensland Health.

All funding ceases June 2016Funding grant application NIB Grant - will hear outcome in October 2015No further word re Department of Communities Funding or DSS fundingNo further word from Queensland Health

In conclusion please accept this financial report for 20.4-2015 financial year.

Treasurer's Report

Deborah WilsonAdvocacy Manager

Where our clients were locatedDuring 2014-2015 financial year, IAT assisted a total of 125 clients, This is double theclients assisted the last financial year!

IAT ANNUAL ADVOCACY REPORT20.4 - 20.5

During the year, we continued to work with clients from the previous period and alsoprovided advocacy assistance for new clients, As defined by our funding agreements, wecontinued to provide assistance to clients living in the Townsville area and also clients inthe regional areas of Charters Towers, Cardwell, Ayr and Palm Island. The chart belowshows the proportion of clients from each of the regional centres.

IAT advocates have continued to travel to the regional centres on a regular basis,meeting with clients and also developing and maintaining networks with the keystakeholders in the centres, for example Charters Towers Rehabilitation Unit AND TheIngham Neighbourhood Centre and the Burdekin Neighbourhood Centre.

Gender:Our client demographics reflect this financial year that more female clients are accessingour service which is the opposite of the previous financial year.

. Townsville

. Charters Towers

. Ingham

Ayr. Palm Island

Cultural BackgroundIn addition to gender there are additional considerations regarding the respectivevulnerability of individuals which we acknowledge. We are aware that there are culturalgroups that have had greater difficulty accessing resources and services - the groupsinclude people from indigenous backgrounds and people from culturalIy and linguisticallydiverse (CALD) backgrounds.

The information we collect assists in our planning processes with regards to ensuring asmuch as possible that the diversity of the community is considered and included within allaspects of planning and promotion of our services. Participation in activities, whichpromote inclusivity and also acknowledge cultural diversity, is included in IAT's annualbusiness plan.

Living SituationIAT records information about the persons' living situation at the time of referral. Byrecording, and reviewing, the information we record, we are able to gain an insight into thelived experience of the clients we are assisting and the issues they are confronted with.

DAboriginal or TorresStrait Islander

. CulturalIy orUnguistically Diverse

. Non-Indigenous

Homeless

At Risk of Homelessness

. Segregated Setting

Disadvantaged SocialSetting

. QLD Housing or otherSocial Housing

CLIENT ISSUESIn total we provided individual advocacy support in relation to 285 issues.

CLIENT DISABILITY

Institutionalis ation

Abuse, Neglect and/or Exploitation. Discrimination or Rights

. EmploymentFinances

As identified by the client:

.Independent Living SupportPhysical Access

. Services (Gaps, access, policy)

. ACcomodation

. Equipment and Aids

. Health

Recreational, Sodal or Family

. Isolated, Vulnerable

D Legal incl, CIS, FO and ITO. Other

Psychiatric

. Acquired Brain Injury

. PhysicalIntellectual

. Neurological

Work of an Advocate. ...(Names are fictional. ..)Why is it appropriate to celebrate your 50th birthday in a nursing home because there isinsufficient accommodation in the community??

Why was John removed from his home town because of not having accommodation tomeet his needs in his hometown?

Is it appropriate to have your fellow roommates pass away in the middle of the night andyou not received counselling for your grief? Your room mates are old enough to be yourparents and aunts and uncles. Does this make it okay that you live the life of an agedperson before your time. Is it right at the age of 50 you listen to music that was before yourtime, play bingo instead of going to a football game, be institutional ised instead of living inthe community. . ..

Hilary went to hospital because she was sick. Hilary was confined to hospital for elevenmonths while treatment was constantly postponed.

Hilary could have been treated as an outpatient but she was under a legal order and hadher rights taken away from her and was not allowed leave the hospital. She could nolonger make her decisions, even though she had the capacity to make them.

Hilary was also denied access to her money as there was a legal order which assigned anorganisation to manage her money. Independent Advocacy, fought for Hilary's rights andwas successful in having the legal orders removed, so she was able to make decisionsand manage her own funds. Hilary is having her surgery and can discharge into her choiceof accommodation and be treated as an outpatient, which was always her intention.

When 20 year old Titany's family relocated to another state, Tiffany could not move withthem as she had no accommodation which could provide her with the level of care sherequired,

Tiffany had no family in Townsville and little friends. She was depressed and would oftenself- harm. Tiffany also found a way of trying to abscond from her current home.Independent Advocacy fought a long battle to have Tiffany reunite with her family and liveclose by in appropriate accommodation. Tiffany now lives a life complete, . .her family, oldfriends and ac t t h ' ' 'friends and access to events she enjoys.Mark was on a Disability pension and acquired a large debt over a period of years whichhe could not pay back.

The debt was in relation to accommodation Mark needed to accommodate his physicaldisability. Mark suffered depression as well as his physical disability.

Constant reminders and letters of demand to repay the debt where a constant concern ofMarks and his family. ... where could he access over $10000 to repay the debt.Independent Advocacy advocated for Mark to have the debt abolished as he was not in aposition to repay.

Nathan suffered a mental illness and had a relapse in his workplace. Nathan was taken tohospital and stabilised and medicated. Nathan was finding it difficult to return to work ashis employer thought he was a risk to their business.

The employer did not want Nathan back and was trying to access his medical recordswithout his permission. The employer was also trying to speak to his Doctor without hispermission.

Independent Advocacy fought for his rights under Fairwork Australia and Nathan was ableto return to work. So long as Nathan takes his medication and recognises when he isbecoming unwell, he will be able to fulfil his work duties and feel a valued member ofsociety, contributing and enjoying the same opportunities as others'

"Social action that proactive Iy and assertively seeks to influence positive change to law,policies and procedures that affect the lives of people with disability'

IAT Systemic Projects are:. Informed and identified by individual advocacy and. Informed by the values of our organisation

,. To SOURCE ACCURATE INFORMATION REGARDING ACCESS To FUNDING

SYSTEMIC ADVOCACY

Australia has an ageing population. We are living longer than ever before in the history ofAustralia. This is supported by research which suggests that at 65 years of age, theaverage male can expect to live until approximately 84, whilst women are living to around87years old (A1HW 2009).If a person becomes a participant of the NDIS before the age of 65, when they turn 65years of age they will be able to choose whether their supports continue to be provided bythe NDIA or whether they would like the aged care system to provide their supports.

With regard to how people who acquire a disability after the age of 65 will be treated, theircare and support needs will be provided by the aged care system. For example, existingservices for older Australians such as hearing and vision services will continue to providesupports to people who develop a disability after age 65,

It is important to remember that the NDIS is not intended to duplicate existing systemsincluding the aged care system, and the age 65 threshold ensures that there is noduplication between the Scheme and aged care. The NDIS will complement the aged caresystem to ensure we deliver a cohesive system that gives people with a disability, olderpeople, their families and carers the support they need.

The types of supports to which each individual will have access to, will depend on thedegree to which their permanent and significant impairment impacts on their participationin everyday life.

As people enter the scheme and have their planning and assessment appointment with aNDIA planner, their disability support needs including their current support arrangementswill considered, to ensure that the person's support arrangements meet their needs.

FOR PEOPLE WITH DISABILITY AT AGE 65

2. Other current projects being worked on include:. Conflict of interest between Office of the Adult Guardian and independent

service providers. A more in-depth look at the implications of having a guardian appointed and for

what purposes - mention observations of instances where client has sufferedas a result of conflict of interest

. In-depth look at consent required for each matter guardian is appointed for

. How the GAA 2000 ties in with MHA 2000 and where the holes are - what thismeans for most vulnerable clients and how to give them their dignity andindependence

. Trends noticed with links with Office of Adult Guardian, Queensland Health andDisability Services - look at how they link together and whether it's a fair anddue process

Achievements

. "How to Advocate for Yourself Workshops", held on Palm Island, Townsville,Charters Towers, Ayr, Hughenden and Ingham, where people with disabilitieswere given necessary skills and tools to be able to advocate for themselvesunder the National Disability Insurance Scheme.

Fought and won the return of our funding from Queensland Health for anotherfinancial year.

Successfully passed both State and Federal Audits for our standards

. Attendance at forums and workshops and conferences around the countryproudly representing Independent Advocacy Townsville

The completion of our new Strategic Plan which looks to the future under NDIS.

The 25'' Anniversary of Independent Advocacy Townsville attended by currentand past members as well as Minister for Disabilities, Coralie O'Rourke.

Conclusion:IAT staff would like to present this report to the IAT Management Committee andMembership as a collective record of the work, undertaken in response to priorities setdown for the Organisation, during the 2014-2015 financial year.

IAT staff submits to the IAT Management Committee, Membership and Funding Bodiesthat:-

. It has remained focussed upon the pursuit of its priorities for the 20.4-2015financial year

. Its resources have been utilised in the interests of its stated target groups; and:The outcomes achieved with and for people with disability through differentadvocacy efforts and strategies do reflect IAT's ultimate goal of quality inclusivelives for all people with disability.

.

Kylie-maree BarnberyAdvocacy Manager

I would like to acknowledge the assistance of the IA T Staff; in the compilation of thisreport.

Independent Advocacy in theTropics incorporatedFinancial Statements

For the Year Ended 30 June 20.5

Independent Advocacy in the Tropics Incorporated

ContentsFor the Year Ended 30 June 2015

Financial StatementsStatement of Profit or LossStatement of Assets and LiabilitiesNotes to the Financial Statements

Statement by Members of the CommitteeIndependent Audit ReportCoinp Iation ReportDetailed Profit and Loss Account

Page

2

37

810

11


Statement of Profit or LossFor the Year Ended 30 June 20.5

REVENUEGrant incomeInterest receivedDonations

Other revenue

ExpenditureDepreciation and amortisation expenseOther expensesLoss on disposal of assets

Deficit before income taxes

Income tax expenseDeficit after income taxes

Note

2015

$

496,432,, 628

273

5,603

20.4

$

503,936

471,3662,964

, 2.1 87518,171

I(b)

4,235

478,565

530,358

.

(26,422)

I6,812473,454

2,010

126,422j

492,276

(, 3,711)

(, 3,711)

The accompanying notes form part of these financial statements.


Assets and liabilities statement30 June 20,5

ASSETS

CURRENT ASSETSCash and cash equivalentsCurrent tax receivable

PrepaymentsTOTAL CURRENT ASSETS

NON. CURRENT ASSETSPlant and equipmentTOTAL NON-CURRENT ASSETS

TOTALASSETS

LIABILITIES

CURRENT LIABIUTIES

Trade and other payablesEmployee benefitsOther liabilities

TOTAL CURRENT LIABILITIES

TOTAL LIABILITIES

NET ASSETS

MEMBERS' FUNDSCapital equipment reserveRetained profitsTOTAL MEMBERS' EQUITY

20.5

$

2

4

20.4

$

21 I, 080440

3,662

3

2.5, , 82

238,102

51.3,9

31,674

51.3,9

266,501

269,776

61,657

, 0,597I5,8728,823

61,657

331,433

35,292

35,292

19,495I9,92534,382

231,209

8

73,802

54,499176,710

73,802

257,631

231,209

The accompanying notes form part of these finandal statements.

54,499203,132

257,631


Notes to the Financial StatementsFor the Year Ended 30 June 2015

Summary of Significant Accounting Policies

tai Basis of Preparation

This financial report is special purpose financial statements prepared in order to satisfy the financial reportingrequirements of the Associations Incorporation Act (QLD) f 981 (as amended by the Associations Incorporationand Other Legislation Amendment Act (QLD) 2007). The committee has determined that the not-for-profitAssociation is riot a reporting entity.

The financial report has been prepared on an accruals basis and is based on historic costs and does not takeinto account changing money values or. except where specifically slated, current valuations of non-currentassets.

The following significant accounting polic es, which are consistent with the previous period unless otherwisestated, have been adopted in the preparation of this financial report.

Income Tax

The Association is exempt from income tax under Division 50 of the Income Tax Assessment Ad 1997

Revenue and other income

Revenue is recognised when the amount of the revenue can be measured reliably. it is probable that economicbenefits associated with the transaction will flow to the entity and specific criteria relating to the type of revenueas noted below, has been satisfied.

Revenue is measured at the fair value of the consideration received or receivable and is presented net ofreturns. discounts and rebates.

Grant revenue

Government grants are recognised at to r value where there is reasonable assurance that the grant will bereceived and all grant conditions will be met. Granls relating to expense items are recognised as income overthe periods necessary to match the grant to the costs they are compensating. Grants relating to assets arecredited to deferred Income at fair value and are credited to income over the expected useful life of the asset ona straight-line basis

Interest revenue

(d)

Interest is recognised using the effective interest method.

Goods and Services Tax IGST)

Revenues, expenses and assets are recognised net of the amount of GST. except where the amount of GSTIncurred Is riot recoverable from the Australian Tax Office. In these circumstances, the GST is recognised aspart of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in thestatement of assets and liabilities are shown inclusive of GST.

Property, Plant and Equiprrrent

Property. plant and equipment is carried at cost less, where applicable, any accumulated depreciation.

The depreciable amount of all property, plant and equipment is depreciated over the useful lives of the assets tothe Association coinmenc'rig from the time the asset is held ready for use


Notes to the Financial StatementsFor the Year Ended 30 June 20.5

Summary of Significant Accounting Policies continued

(e) Property, Plant and Equipment continued

Leasehold improvements are am on sad over the shorter of either the unexpired period of the lease or theestimated useful lives of the Improvements.

In Cash and cash equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks. other short-term highly liquidinvestments with original maturities of three months or less.

Employee benefits

Provision is made for the Association's liability for employee benefits arising from services rendered byemployees to the end of the reporting period. Employee benefits that are expected to be settled within one yearhave been measured at the amounts expected to be paid when the liability Is settled

The Association is dependent on the Department of Social Services ('Department') for the majority of itsoperational funding. The Department is currently reviewing the operational funding provided to the Associationand there is uncertainty as to whether the Association will continue to receive this funding in the future. In theevent this funding is withdrawn. the Association would be required to obtain alternative funding sources 10remain viable. The impact of this action on the operations of the Association is riot known. At the date of thisreport, it is the view of the committee members that the Department will continue to support the Association.

Cash and cash equivalents

Economic dependence

2

Cash on handCash at bank

Short-term bank deposits

20.5

$47

99,235I , I, 798

20.4

$

211,080

58

204,61433,430

238,102



3 Property, plant and equipment

Plant and equipmentAt cost

Accumulated depreciationTotal plant and equipmentMotor vehiclesAt cost

Accumulated depreciat onTotal motor vehicles

Computer equipmentAt cost

Accumulated depreciationTotal computer equipment

Leasehold ImprovementsAt cost

Accumulated amortisation

Total leasehold improvements

Total properly, plant and equipment

4 Other nori-financial assets

CURRENTPrepayments

2015

$

Trade and other payablesCURRENTUnsecured liabilities

Trade payablesAccrued expensesSuperannuation payable

27,857(, 5,929)

2014

$

,1,928

25,680(, 8,309)

27,12805,071 )

7,371

I2,057

47,048(, 7,814)

25,680(16608)

29,234

9,072

47 048

(, 2,091)

I, ,, 41(8,355)

34,957

2,786

5, ,3.9

11,141(5,570)

5,571

3,662

61,657

3,662

31,674

31,674

10,597

I0,597

~

18,481293721

I9,495



6 Other liabilities

CURRENTUnexpended grants

7 Employee BenefitsCURRENTAnnual leave

Retained EarningsRetained earnings at the beginning of the financial yearNet deficit attributable to the members of the Association

Retained earnings at end of the financial year

9 Association Details

The principal place of business Is2/179-181 Ross River Road

MundingburraTownsville QLD 4812

20.5

$

8,823

20.4

$

8,823

34,382

,5,872

34,382

,5,872

203,132(26,422)

19,925

19,925

, 76.71 O

216,843(13,711)203,132


Statement by Members of the Committee

The committee has determined that the Association is riot a reporting entity and thalthis special purpose financial reportshould be prepared in accordance with the accounting policies outlined in Note I to the financial statements.

In the opinion of the committee the financial report as set out on pages I to a

I. Presents fairly the financial position of IndependenlAdvocacyin the Tropicslncorporated as at 30 June 2015 anditspertormance for the year ended on that date,

2. At the dale of this statement, there are reasonable grounds to believe that In dependenl Advocacy in Ihe TropicsIncorporated will be able 10 pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the committee and is signed for and on behalf of the committeeby:

11

Independent Audit Report to the members of Independent Advocacy in theTropics IncorporatedReport on the Financial Report

I have audited the accompanying financial report being a special purpose financial report, of Independent Advocacy in theTropics Incorporated, which comprises the statement of assets and liabilities as at 30 June 2015, the statement of profit orloss for the year then ended, notes comprising a summary of significant accounting policies and other explanatoryinformation, and the statement by the members of the committee.

Officers' Responsibility for the Financial Report

o

The officers of Independent Advocacy in the Tropics Incorporated are responsible for the preparation of the financial reportand have determined that the basis of preparation described in Note I, is appropriate to meet the requirements of theAssociations Incorporation Act IQLD) I987 (as amended by the Associations Incorporation and Other LegislationAmendment Act IQLD) 2007 and Is appropriate to meet the needs of the members. The officers' responsibility also includessuch internal control as the officers determine Is necessary to enable the preparation and fair presentation of a financialreport that is free from material misstatement, whether due to fraud or error

BA RR E TT & C OAC C O UNTAN Ts

Auditor's Responsibility

My responsibility is to express an opinion on the financial report based on my audit. I conducted my audit in accordance withAustralian Auditing Standards. Those standards require that I comply with relevant ethical requirements relating 10 auditengagements and plan and perform the audit to obtain reasonable assurance about whether the financial report is free frommaterial misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disdosures in the financial report.The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatementof the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal controlrelevant to the entity's preparation and fair presentation of the financial report in order to design audit procedures that areappropriate in the circumstances, but riot for the purpose of expressing an opinion on the eflectiveness of the entity's internalcontrol. An audit also includes evaluating the appropriateness of accounting polides used and the reasonableness ofaccounting estimates made by management, as well as evaluating the overall presentation of the financial report.

I believe that the audil evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

O^bion

In my opinion, the financial report presents fairly, in all material respects, . Ihe financial position of Independent Advocacy inthe Tropics Incorporated as at 30 June 2015, and its financial performance for the year then ended in accordance withAustralian Accounting Standards and Associalibns Incorporation Act (QLD) f 987 (as amended by the AssociationsIncorporation and Other Legislation Amendment Act (QLD) 2007.

Independent Audit Report to the members of Independent Advocacy in theTropics Incorporated

Emphasis of Matter

I draw attention to Note I(h) to the financial statements which describes the uncertainty related to the continuation ofoperational funding from the Department of Social Services ('Department'). The removal of funding by the Department wouldsignificantly Impact future operations and the Association would be required to obtain alternative funding sources to remainviable. At the date of this report. it is the view of the committee members that the Department will continue 10 support theAssociation.

@

My opinion is not qualified in respect of this matter

BA R R ET T &C O.AC Co UNTANTs

Barren & Co. Accountants

James BarrettPrincipal

Townsville

25 September 2015


Compilation Report30 June 20,5

COMPILATION REPORT To INDEPENDENT ADVOCACY IN THE TROPICS INCORPORATED

I have coinpi ed the accompanying special purpose financial statement of Independent Advocacy in the TropicsIncorporated, which comprises the detailed statement of profit or loss for Ihe year ended 30 June 2015. The specific purposefor which the special purpose financial statement has been prepared is to provide financial information to the committee ofmanagement.

The Responsibility of Ihe Committee Of Management

The committee of management Is solely responsible for the Information contained in the special purpose financial statementsand have determined that the basis of accounting adopted is appropriate to meet the needs of the committee ofmanagement for the purpose of complying with the Association's constitution

My Responsibi"tv

On the basis of the information provided by the committee of management I have compiled the accompanying specialpurpose financial statement in accordance with the basis of accounting and APES 315: Compilation of Financial InformalIbn.

My procedures use accounting expertise to collect, classify and summarise the financial information, which the committee ofmanagement provided, in compiling the financial statements. My procedures do riot in dude verification or validationprocedures. No audit or review has been performed and accordingly no assurance is expressed.

The special purpose financial statement was compiled exclusively for the benefit of the committee of management. I do notaccept responsibility to any other person for the contents of the special purpose financial slate menls

Barrett & Co. Accountants

James BarrettPrincipal

Townsville

25 September 2015

Independent Advocacy in the Tropics IncorporatedFor the Year Ended 30 June 20.5

Detailed Profit and Loss Account

RevenueGrant incomeOther revenueInterest receivedDonations

Total revenue

Less: ExpensesAccounting feesAdvertising and promotionBank chargesCleaning and pest controlComputer expensesConsulting and professional feesClient support consumablesCriminal history screeningDepreciationEmployee support and supervisionElectricityEquipment < $1,000Fees and permitsGeneral consumer supportHire

Insurance

Annual leave

Meeting expensesMembership feesMotor vehide expensesMC brokerage - support workerOther employee costsPublications. information and resourcesPostage, freight and courierPrinting and stationeryQuality assurance/auditRental expenseRepairs and maintenanceSalaries

Loss on disposal of assetsStaff amen liesLoss on assets written off

Sundry expensesSuperannuation contributionsTelephone and faxTraining and venue hireTravel

Unexpended grantsTaxi - consumer support

20.5

$

496,4325,6031,628

273

20.4

$

503,936

471,3664,2352,964

,, 7788,967

691

1,5016,646

I3.6,3re

316

, 2, , 873,0853.7,

10,57148

6,267498

4,557(4,054)

788

2,9369,9692,0503,448

464595

7,75416,52039,257

952

300,343

478,565

2,5041,611

714

1,3405,0822,915

12

78

16,8122,0822,729(449)

17379

232

4,5065,743

136755

7,7171,841

(82)438

3,42815,76435,000

1,407285,139

2,010618

8,0585,782

25,7674,5656,4574,373

34,382459

820

3,951152

28,1335,116

,9,3656,1248,823

357

Independent Advocacy in the Tropics IncorporatedFor the Year Ended 30 June 2015

Detailed Profit and Loss Account

Workers compensation insuranceWorkplace health and safety

Deficit before income tax

1,940641

530,358

26422

1,881218

492,276

'37/1

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Documents

2014-2015 IAT Annual Report