AGRICULT PROTLCIIOM BOARD€¦ · .ar-'s--.-4 ', lt 'hi '4: (I-,1 a r' 1 AGRICULTURE PROTECTION...

.ar-'s- -. -.

-4

',

lt

'hi

'4:

(I

-,1

a

r'

1

AGRICULTUREPROTECTIONBOARD OF WA

AGRICULT &JPEPROTLCIIOM BOARDof WESTERN AUSTRALIA

GOVERNMENT OFWESTERN AUSTRALIA

Department ofAgriculture and Food

ANNUAL REPORT 2008-2009

Customer contacts and Feedback

The APB appreciates any comments or feedback that readers may wish to make about the Annual Report and its content. Further, readers may request more detailed information on any activity included in the report. Should you wish to make any comment or request additional information, please complete the section below and return to the following address:

Administrative OfficerAgriculture Protection BoardLocked Bag 4Bentley Delivery Centre Wa 6983

Ph: (08) 9368 3942 Fx: (08) 9474 5974 Email: [email protected]

The 2008/09 Annual Report is also available in CD format on request (to the Administrative Officer as above), or may otherwise be downloaded from Department of Agriculture and Food ’s website at

www.agric.wa.gov.au.

AgricultureProtectionBoard

3 Baron-Hay Coort, Sooth Perth WA 6151Locked Bag 4, Bentley Delivery Centre WA 6983

Telephone (08) 9368 3942 Facsimile: (08) 9474 5974

– 3 –

The Honourable Terry Redman MLA

Minister for Agriculture and Food

In accordance with section 63 of the Financial Management Act 2006, we hereby submit for your information and presentation to Parliament, the annual Report of the Agriculture Protection Board of Western Australia for the year ended 30 June 2009.

The Annual Report has been prepared in accordance with the provisions of the Financial Management Act 2006.

C Richardson J O’Brien Chairman Member Agriculture Protection Board Agriculture Protection Board of Western Australia of Western Australia Date: Date:

Contact Details-

Caroline Horsfield: Tel: (08) 9368 3942; Fax: (08) 9474 5974

Postal Street Electronic Locked Bag 4 3 Baron-Hay Court www.agric.wa.gov.au Bentley Delivery Centre South Perth [email protected] WA 6983 WA 6151

Executive Summary The Biosecurity and Agriculture Management Act 2007 (BAMA) is an Act designed to protect Western Australia from all biosecurity risks other than those posed by diseases that affect only human health. To date, two components of the principal Biosecurity and Agriculture Management Act (BAMA) have been proclaimed – these establish the WA Agriculture Authority, and the WA Biosecurity Council.

During 2008/09 a great deal of work has been carried out by the Department of Agriculture and Food to develop the underpinning policies and regulations prior to the full implementation of the Act. The full implementation of the BAM Act is a massive undertaking and requires a substantial amount of additional work and consultation with stakeholders prior to the full implementation of the BAMA. Implementation of major sections of the Act will occur in 2010.

Biosecurity Council

The Biosecurity Council has presented its inaugural annual report to the Minister for Agriculture and Food for tabling in Parliament. The Council has provided advice to the Minister for Agriculture and Food in relation to the 2007 Biosecurity Review and its assessment of the immediate priorities for Government and other stakeholders in this area.

The Council has been working closely with senior Government officers in the development of a State Biosecurity Strategy which will be presented to the Minister for Agriculture and Food during the second half of 2009.

Industry Funding Schemes

Industry groups and the Department are working together on the development of Industry Funding Scheme regulations. It is aimed to implement these regulations in 2010.

Recognised Biosecurity Groups

Four of five pastoral Zone Control Authorities have been incorporated in preparation for the implementation of the Declared Pest Regulations of BAMA in 2010. Funding has also been provided to establish a pilot project in the agricultural areas to establish the Recognised Biosecurity Group model in that area. There is keen interest in this concept in the agricultural regions.

!'

.-.

...- -$ a. * -.

– 4 –

Operational Matters

The APB Pastoral Conference was held over two days during March 2009 with guest speakers developing the theme of Rangelands Sustainability under the headings of;

Diversification and Land Use Issues;Rangelands Water Rights and Licensing; and the Southern Rangelands Sustainability Review.

The Southern Pastoral Region Advisory Group has been established by the Minister to review the future of the pastoral industry in the Southern Rangelands. The group will look at the management of wild dogs and other vertebrate pests on Government land, along with other topics including current and future land use, land condition, and the viability of small and large livestock industries. The group’s findings will have direct relevance to the management of wild dogs in the rangelands and agricultural regions.

A review of the Starling Eradication Program was conducted by an international expert in eradication of invasive pests. The review found that eradication was achievable and that good progress had been made to date. The need to maintain similar funding levels was also highlighted given the remoteness and extent of the area involved and the crucial need to continue surveillance even after areas were apparently cleared of starlings.

The grains industry conducted a review of the Skeleton Weed Program. The review panel concluded that the program should be wound down over three years and the weed should be managed as an established weed. The review report was released for public comment for three months. It is clear that skeleton weed cannot be eradicated on a State-wide basis however there is still strong support to have a coordinated industry funded effort to reduce the rate of spread of skeleton weed.

During the year the Department has worked in collaborative partnerships with Local Government Authorities, Natural Resource Management groups state-wide, universities across the nation and private enterprise and agricultural industries to enhance the landscape scale management of priority regional and State pest threats. This has created robust partnerships in regional areas which promises much improved pest management in the future.

Government investment in managing the risks posed by invasive species is increasingly being managed at the pre-border, border and early post-border stage. This will result in continual changes to the way the Department responds to established species versus new incursions and threats. Accordingly, there will be increased investment in maintaining a skilled and mobile team strategically located and ready to respond to new demands at short notice.

•••

Director GeneralDepartment of Agriculture and Food WA

Department ofAgriculture and Food

Minister forAgriculture and Food

Agriculture Protection Board

Zone ControlAuthorities

– 5 –

Enabling Legislation

The Agriculture Protection Board of Western Australia is established under the Agriculture Protection Board Act 1950.

Responsible Minister

The Honourable Terry Redman MLA, Minister for Agriculture and Food.

Mission

To assist the agricultural industries to be competitive and sustainable by minimising the impact of Declared Plants and Animals.

Organisation Chart

Administered Legislation

The Agriculture Protection Board is responsible for the administration of the following statutes:

Agriculture and Related Resources Protection Act, 1976Plant Pests and Diseases (Eradication Funds) Act, 1974Argentine Ant Act, 1968

•••

Operational Structure

Other Key Legislation Impacting on the Agriculture Protection Board

In the performance of its duties and functions, the Agriculture Protection Board complies with the following relevant written laws:

Agricultural and Veterinary Chemicals (Western Australia) Act, 1995Agricultural Produce (Chemical Residues) Act, 1983Animal Welfare Act, 2002Auditor Generals Act, 2006Biological Control Act, 1986Commonwealth Quarantine Act, 1908Contaminated Sites Act, 2003Corruption and Crime Commission Act, 2003Disability Services Act, 1993Dangerous Goods and Safety Act, 2004Environmental Protection Act, 1986Equal Opportunity Act, 1984Fair Trade Act, 1987 Financial Management Act, 2006Firearms Act, 1973Freedom of Information Act, 1992Health Act, 1911Industrial Relations Act, 1979Library Board of WA Act, 1951Occupational Safety and Health Act, 1981Plant Diseases Act, 1914Poisons Act, 1964Public Sector Management Act, 1994Salaries and Allowances Act, 1975Seeds Act, 1981Soil and Land Conservation Act, 1945State Records Act, 2000State Superannuation Act, 2000State Supply Commission Act, 1991Statutory Corporations (Liability of Directors) Act, 1996Wildlife Conservation Act, 1950Worker’s Compensation and Injury Management Act, 1981

••••••••••••••••••••••••••••••••

– 6 –

Section 5 of the Agriculture Protection Board Act 1950 establishes that the Board be comprised of 12 members in total. The person who holds the office of Director General of Agriculture and Food is appointed to the Board ex-officio with no retiring date.

The other eleven (nominee) members of the Board are appointed by the Minister for Agriculture and Food for terms of up to three years and can be reappointed for further terms. Nominee members are selected under two streams of appointment:

Six members are appointed on the basis of their wide experience in the rural industry or the protection of rural industry resources, or qualifications relevant to the powers and duties of the APB [Section 5(2) (b)].Five members are appointed through nominations received from Zone Control Authorities [Section 5(2) (c)].

The Chairman of the Board is appointed by the Minister under Section (3) of the Agriculture Protection Board Act 1950, and is selected from those members appointed under the first stream of appointment [Section 5(2) (b)].

During the 2008/09 reporting year, the Board held three “face-to-face” meetings and four teleconferences. In addition to normal Board meetings, members attended numerous industry, and ZCA advisory meetings.

Nominee members of the Agriculture Protection Board:

Member Expiry date of current term Stream of appointment

Mr Christopher Richardson (Chairman)

December 2009 Sections 5 (2) (b) & 3

Mr Robert Gillam December 2009 Section 5 (2) (b)Mr Ron Creagh December 2009 Section 5 (2) (b)Ms Maxinne Sclanders December 2009 Section 5 (2) (b)Mrs Michelle Allen December 2009 Section 5 (2) (b)Mr John O’Brien December 2009 Section 5 (2) (b)Mr Robin Mills December 2009 Section 5 (2) (c)Mr Michael Blackburn December 2009 Section 5 (2) (c)Mr Peter Brown December 2009 Section 5 (2) (c)Mr Keith Bridgart December 2009 Section 5 (2) (c)Mr Brian Young December 2009 Section 5 (2) (c)

•

•

Members of the Agriculture Protection Board

Chris Richardson has a background in mixed farming and agricultural contracting and local government. Chris is currently Director of the Cooperative Research Centre for National Plant Biosecurity Ltd and Executive Officer for the Australian Merino Society Inc. Chris was appointed to the Board 1998 and appointed Chairman in 2002. His portfolio responsibility is Corporate Governance.

Michelle Allen is actively involved with farming in the Northern Agricultural Region and has extensive experience and involvement with industry groups and committees. Michelle Chaired the State Wild Dog Review and is Chairman of the State Wild Dog Advisory Committee. Appointed to the Board in 1999, with portfolio responsibilities for invasive species and Border Biosecurity/Emergency Response.

Ron Creagh has over 40 years farming experience. He has a broad acre cropping and livestock enterprise in the Shires of Nungarin and Trayning. Former Nungarin Shire President and is Chair of the Grain Guard Committee.Ron was appointed to the Board in 1998 and his portfolio responsibility is Plant Biosecurity.

Rob Gillam is experienced in both agricultural and pastoral enterprises. The family business operates both agricultural and pastoral businesses. Rob is actively involved in Local Government and has been a Board member since 2000. His portfolio responsibility is Border Biosecurity/ Emergency Response.

– 7 –

Brian Young has over 40 years experience in operating broad acre cropping and livestock enterprises in the Kondinin Shire, of which he is currently President. He is Chairman of the State Barrier Fence Advisory Committee. Brian was appointed to the Board in 1999 and his portfolio responsibility is Invasive Species.

Peter Brown is a respected pastoralist of the Southern Rangelands with first hand knowledge of south east regional issues. Peter has extensive experience in local government and operates a pastoral lease on the Nullarbor. Peter has been a member of the Board since 2002 and his portfolio responsibility is for Animal Biosecurity.

John O’Brien is a Chartered Accountant and director of a full service accounting firm. John is a registered Company Auditor and serves on a number of compliance committees representing investors in managed investment systems in the timber industry. John has been a Board member since 2000 and his portfolio responsibility is Corporate Governance.

Michael Blackburn has a background in dairy farming. His travels and work experience in other countries has enhanced his knowledge and understanding of agricultural issues. Michael was appointed to the Board in 2002 and his portfolio responsibility is Animal Biosecurity.

Keith Bridgart is a horticulturalist and businessman with a wide range of experience including forestry, natural resource management, tourism, marketing and education.Keith has been a Board member since 2002 and his portfolio responsibility is Plant Biosecurity

Robin Mills was appointed to the Board in December 2008 from the Pilbara Zone. He has extensive knowledge of both agricultural farming and pastoral industries. His pastoral lease is on the western edge of the Great Sandy Desert. Robin is actively involved with the local land care committee and is focused on finding solutions to the expanding feral camel population. His portfolio responsibility on the Board is Invasive Species.

Ian LongsonDirector GeneralEx-officio member APB

Rob DelaneDeputy for Ian LongsonDeputy DG/ ED Biosecurity and Research

Maxinne Sclanders operates a small commercial vineyard in the Perth Hills and is experienced in education, policy development and implementation. Currently a Management Consultant specialising in human resource management and organisational design. Maxinne has been a member since 1997 with portfolio responsibilities for Plant Biosecurity and Border Biosecurity/Emergency Response.

Members of the Agriculture Protection Board

– 8 –

Outcome Based Management Framework

APB Outcomes related to Government Goals

Government Goal Desired Outcome Service 1Social and environmental responsibility – ensuring that economic activity is managed in a socially and environmentally responsible manner for the long-term benefit of the state

Protection of the productive resources

Agriculture Resource Protection

Service 1: Agriculture Resource Protection

Provide protection for agriculture and related resources through the prevention, eradication and control of specified plant and animal pests.

This output contributes to the protection of our productive resource base through the:

Maintenance of effective barrier quarantine and protection requirements in order to minimise the introduction of new pests and to maintain market access; Operation of effective surveillance programs to ensure early detection and diagnosis of incursions and to define the status for market access and to justify quarantine barriers;Emergency responses to incursions and outbreaks of high priority animal and plant pests and disease; Delivery of effective management programs that target specified pests and diseases; andAchievement of a high level of awareness of key threats to agricultural industries and increased participation by industry members in the management of risk.

•

•

•

•

•

Changes to Outcome Based Management Framework

The Agriculture Protection Board of Western Australia’s Outcome Based Management Framework did not change during 2008-09.

Shared Responsibilities with other Agencies

In addition to the preceding whole-of-government initiatives, the Agricultural Protection Board of Western Australia also contributes to the following key cross-agency initiatives (where applicable):

Initiative Delivery of biosecurity services to Western Australia

Related outcome Providing protection for agriculture and related resources through the prevention, eradication and control of specified plant and animal pests

Contributing agencies Under a Memorandum of Understanding the Department of Agriculture and Food, also reporting to the Hon. Minister for Agriculture and Food, delivers all biosecurity services and activities on behalf of the Agriculture Protection Board.

Financial commitment $1,362, 000 was the budget appropriation for the Agriculture Protection Board of Western Australia, with a further $47,000 being resources received free of charge from the Department of Agriculture and Food.

Target result for the budget year

To maintain Western Australia’s high level of pest and disease free status.

PERFORMANCE MANAGEMENT FRAMEWORK

– 9 –

Report on Operations

Post-eradication monitoring has confirmed that eradication of Khapra beetle was successful. Successfully eradicated infestations of:

West Indian Drywood Termite (Cryptotermes brevis), considered as world’s most destructive drywood termite; European wasps. These have been kept at bay over the past 32 years through constant surveillance and eradication or all reported nests.; Mediterranean Fruit Fly (two incidents in the Ord River Irrigation Area (ORIA)); maintaining market access for ORIA fruit produce.

Biosecurity officers responded to 18 incursions of exotic animal and plant pests during the year, successfully removing these threats and preventing them from becoming established.Provided pest and disease identification and information to over 2,000 queries from the public and industry relating to biosecurity threats. This service, along with the support of the ‘Pest and Disease Information Service’ continues to play an increasingly vital role for biosecurity by engaging the public in surveillance for exotic pests.Through the combined efforts of the Department, DEC and landholders, more than 11 000 rainbow lorikeets have been destroyed in the metropolitan area since July 2007 leading to a significant reduction in the threat to horticultural enterprises in the Perth Hills.

•

••

•

•

•

•

•

Financial targets

Actual performance compared to budget targets

Target 1 $M

Actual $M

Variation 2 $M

Total cost of services 3 (expense limit) 16.646 20.262 3.616

Net Cost of services 4 12.385 14.794 2.409Total equity 5 14.012 7.484 (6.258)Net increase / (decrease) in cash held 6 24 (504) (528)

Approved full time equivalent (FTE) staff level 7 N/A N/A N/A

Notes:1 As specified in the budget statements for 2008-20092 Further explanations are also contained in Note 34 ‘Explanatory Statement’ to the

financial statements.3 The variation is mainly due to Government policy decision to provide additional

funding for the starlings pest control program.4 In addition to the explanation above regarding additional Government funding,

the variation was also impacted by the greater than forecast collection of skeleton weed levies.

5 Total Equity decrease on Estimate is due primarily to the Estimate not including the impact of the transfer of non current assets from the Protection Fund to the Department of Agriculture and Food which occurred in 2007.

6 Net decrease in cash held is more than Estimate due to the combined impact of the additional funding for starlings pest control program and an increase on Estimate of skeleton weed levy collections.

7 Staffing resources are provided through the Department of Agriculture and Food.

AGENCY PERFORMANCE

– 10 –

Key Performance Indicators

Actual performance compared to budget targets

Key Effectiveness Indicators 3 Target 1 Actual Variation 2

Number of inspected properties 7,500 6,266 (1,234)

Number of inspected properties with infestations:

3,400 2,307 (1,093)

declared animals 1,000 735 (265)declared plants 2,400 1,572 (828)

Proportion of inspected properties with infestations:

45.33% 36.85%

declared animals 13% 12% 27%declared plants 32% 25% 34%

Total cost of property contacts 4 $14.00M $16.21M $2.21MNumber of property contacts 4 17,000 41,126 24,126Cost/property contact for declared pest 5

$824 $394 ($430) Notes:1 As specified in the budget statements for 2008-20092 Further explanations as to Key Performance Indicator measurements are contained

on page 33 of this report. 3 The reductions on estimates for the Key Effectiveness Indicators is primarily due

to the success of the starling eradication program which has resulted in fewer properties infested and the reduced need for a surveillance program during 2009 because of earlier property surveys for the prediction of a locust plague having not required surveillance during the reporting period.

4 The increases on estimates for the Key Efficiency Indicators is the result of the public consultation regarding the review of the skeleton weed program and the distribution of the Starling Spotter newsletter. Both activities aimed at improving community awareness of biosecurity issues and the role of the community to assist with surveillance and control measures to protect their livelihood and businesses.

5 The decrease on estimate is due to the significant increase in number of property contacts.

Outcome: Protection of the productive resource base

– 11 –

Community belief that the government should pay to protect agricultural resources is still strong.

Biosecurity Groups and Industry Funding Schemes will play an integral part in both regional and industry management of threats to agriculture including:

Australian Plague Locusts outbreaks – there have been 5 significant outbreaks since 2000, each managed by the Department of Agriculture and Food and requiring additional funds from Treasury;Skeleton weed controlBedstraw eradication and compensation to affected growersWild dog control and management programs – The predatory activity of wild dogs is an increasing concern and complaint from both individuals and producer groups. State barrier fence upgrade and maintenance – parts of the fence are in very poor condition but with current funding maintenace and improvement to best standard for emu migration is not possible. Biosecurity staff have been promoting and encouraging partnerships between local landholders and the Department whereby materials can be provided to them so that they can improve and repair portions of the barrier fence and protect their stock.

Delay of full integration of the Biosecurity and Agricultural Management Act 2007 will delay establishment of Recognised Biosecurity Groups, and establishment of Industry Funding Schemes. Proposed changes to the Agriculture and Related Resources Protection Act will enable these two provisions to be implemented.

Current and emerging issues and trends

Incursions of exotic birds have increased with the increased number of ships travelling from Asia to the Pilbara with cargo related to iron and gas export.National and international Animal Rights and welfare lobby groups objections to control methods used to manage feral animal populations has resulted in the establishment of a Pest Animal Control Ethics Advisory Committee to review and ensure that all proposed control programs comply with animal welfare. Proactive measures will be taken to consult with concerned bodies and lobby groups in relation to proposed action if

•

•••

•

•

•

considered sensitive and likely to cause concern from the community.Increasing commercial interest in crops for biodiesel production. Some plants of interest are potentially invasive (weedy) plant species. To protect Western Australia the most damaging plant species have been added to the declared list to prevent their introduction. Assessment of risks will be balanced against assessment of economic benefits.

Economic and social trends

AQIS does not provide a post-border response service for when exotic species get through border quarantine. DAFWA bears the cost of responding to incursions of high risk pest species to prevent them from becoming establishment in the State. More local landholders and local government authorities are seeing the need and value in a collaborative approach to local declared pest issues. Please see the full case study of the Eastern Wheatbelt Declared Species Group Appendix 1.

Changes in Written Law

No changes in written law during 2008/09.

Likely developments and forecast results of operations

The operations of the APB are expected to cease in 2009-10 with the repeal of the Agriculture Protection Board Act 1950.

This should not impact on forecast operations.

•

•

•

SIGNIFICANT ISSUES IMPACTING THE AGENCY

– 12 –

Auditor General

Page 1 of 2

4th Floor Dumas House 2 Havelock Street West Perth 6005 Western Australia Tel: 08 9222 7500 Fax: 08 9322 5664

INDEPENDENT AUDIT OPINION

To the Parliament of Western Australia

THE AGRICULTURE PROTECTION BOARD OF WESTERN AUSTRALIA FINANCIAL STATEMENTS AND KEY PERFORMANCE INDICATORS FOR THE YEAR ENDED 30 JUNE 2009

I have audited the accounts, financial statements, controls and key performance indicators of The Agriculture Protection Board of Western Australia.

The financial statements comprise the Balance Sheet as at 30 June 2009, and the Income Statement, Statement of Changes in Equity and Cash Flow Statement for the year then ended, a summary of significant accounting policies and other explanatory Notes.

The key performance indicators consist of key indicators of effectiveness and efficiency.

Board’s Responsibility for the Financial Statements and Key Performance Indicators The Board is responsible for keeping proper accounts, and the preparation and fair presentation of the financial statements in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and the Treasurer’s Instructions, and the key performance indicators. This responsibility includes establishing and maintaining internal controls relevant to the preparation and fair presentation of the financial statements and key performance indicators that are free from material misstatement, whether due to fraud or error; selecting and applying appropriate accounting policies; making accounting estimates that are reasonable in the circumstances; and complying with the Financial Management Act 2006 and other relevant written law.

Summary of my Role As required by the Auditor General Act 2006, my responsibility is to express an opinion on the financial statements, controls and key performance indicators based on my audit. This was done by testing selected samples of the audit evidence. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion. Further information on my audit approach is provided in my audit practice statement. Refer www.audit.wa.gov.au/pubs/AuditPracStatement_Feb09.pdf.

An audit does not guarantee that every amount and disclosure in the financial statements and key performance indicators is error free. The term “reasonable assurance” recognises that an audit does not examine all evidence and every transaction. However, my audit procedures should identify errors or omissions significant enough to adversely affect the decisions of users of the financial statements and key performance indicators.

The Agriculture Protection Board of Western Australia Financial Statements and Key Performance Indicators for the year ended 30 June 2009

Audit Opinion In my opinion,

(i) the financial statements are based on proper accounts and present fairly the financial position of The Agriculture Protection Board of Western Australia at 30 June 2009 and its financial performance and cash flows for the year ended on that date. They are in accordance with Australian Accounting Standards (including the Australian Accounting Interpretations) and the Treasurer’s Instructions;

(ii) the controls exercised by the Board provide reasonable assurance that the receipt, expenditure and investment of money, the acquisition and disposal of property, and the incurring of liabilities have been in accordance with legislative provisions; and

(iii) the key performance indicators of the Board are relevant and appropriate to help users assess the Board’s performance and fairly represent the indicated performance for the year ended 30 June 2009.

COLIN MURPHY AUDITOR GENERAL 11 September 2009

Page 2 of 2

J O'BRIEN (Member of AccouijKab,k Authority

C RICHARDSONChairman of Accounta ile Authority

R LUCASChief Finance Officer

7/

Date:

Date:

Date: ) t)i

– 13 –

DISCLOSURE AND LEGAL COMPLIANCE

THE AGRICULTURE PROTECTION BOARD OF WESTERN AUSTRALIA

CERTIFICATION OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2009

The accompanying financial statements of The Agriculture Protection Board of Western Australia have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the financial year ending 30 June 2009 and the financial position as at 30 June 2009.

At the date of signing we are not aware of any circumstances which would render any particulars included in the financial statements misleading or inaccurate.

– 14 –

INCOME STATEMENT BALANCE SHEET

Note 2009 2008 $ $

COST OF SERVICES

Expenses DepartmentofAgricultureandFoodContractedServices 4 20,146,889 20,200,135 Depreciationexpense 5 29,791 33,534 Employeebenefitsexpense 6 85,909 160,602

Total cost of services 20,262,589 20,394,271

Income

Revenue Userchargesandfees 8 5,119,989 3,222,604 Grants,subsidiesandindustry 9 27,618 183,785

recoupmentsfromothersources Interest 10 155,079 207,647 Otherrevenue 12 165,422 158,539

Total Revenue 5,468,108 3,772,575

Gains Gainondisposalofnon-currentassets 11 909 7,067 TotalGains 909 7,067

Total Income other than income 5,469,017 3,779,642 from State Government

NET COST OF SERVICES 14,793,572 16,614,629

INCOME FROM STATE GOVERNMENT Serviceappropriations 13 935,000 1,330,000 Resourcesreceivedfreeofcharge 7 13,494,000 14,478,994

Total income from State Government 14,429,000 15,808,994

SURPLUS/(DEFICIT) FOR THE PERIOD (364,572) (805,635) TheIncomeStatementshouldbereadinconjunctionwiththeaccompanyingnotes.

Note 2009 2008 $ $

ASSETS

CurrentAssets Cashandcashequivalents 14 29,560 612,233 Restrictedcashandcashequivalents 15,24 3,873,726 3,795,268 Inventories 19 104,250 208,355 Receivables 16 415,768 166,647 Othercurrentassets 17 28,526 48,202

Total Current Assets 4,451,830 4,830,705

Non-Current Assets Amountsreceivableforservices 18 3,012,436 3,012,436 Property,plantandequipment 20 123,104 88,421

Total Non-Current Assets 3,135,540 3,100,857

TOTAL ASSETS 7,587,370 7,931,562

LIABILITIES

Current Liabilities Payables 22 103,097 84,059

Total Current Liabilities 103,097 84,059

TOTAL LIABILITIES 103,097 84,059

NET ASSETS 7,484,273 7,847,503

EQUITY 23 Reserves 13,842 12,500Accumulatedsurplus/(deficiency) 7,470,431 7,835,003

TOTAL EQUITY 7,484,273 7,847,503

TheBalanceSheetshouldbereadinconjunctionwiththeaccompanyingnotes.

– 15 –

CASH FLOW STATEMENTSTATEMENT OF CHANGES IN EQUITY

Note 2009 2008 $ $

Balance of equity at start of period 23 7,847,503 14,572,353

CONTRIBUTED EQUITY Balanceatstartofperiod - - Distributionstoowners(a) - (6,145,034) Transferfromaccumulatedsurplus - 649,034 TransferfromAssetRevaluationReserve - 5,496,000 Balanceatendofperiod - -

RESERVES

Asset Revaluation Reserve Balanceatstartofperiod 12,500 10,158,772 Gains/(losses)fromassetrevaluation -Land (800) - -Buildings 2,142 2,069 LessTransfertoContributedEquity - (5,496,000) LessTransfertoAccumulatedSurplus - (4,652,341) Balanceatendofperiod 13,842 12,500

ACCUMULATED SURPLUS Balanceatstartofperiod 7,835,003 4,413,581 Correctionofpriorperioderrors - 265,311 Changestoaccountingpolicy - (41,561) Restatedbalanceatstartofperiod 7,835,003 4,637,331 Transfertocontributedequity (364,572) (805,635) Surplus/(deficit)fortheperiod - (649,034) TransferfromAssetRevaluationReserve Balanceatendofperiod 7,470,431 7,835,003

Balance of equity at end of period 7,484,273 7,847,503 TotalIncomeandExpensefortheperiod(b) (363,230) (803,566)

TheStatementofChangesinEquityshouldbereadinconjunctionwiththeaccompanyingnotes.(a) The Board in 2007 approved the transfer of assets, with the exception of Declared Plants and

AnimalsControlFundandSkeletonWeedEradicationFundassets,totheDepartmentofAgricultureand Food at no cost to the Board. UIG 1038 requires that where the transferee accounts for atransferasacontributionbyowner,thetransferormustaccountforthetransferasadistribution toowners.Consequently,non-discretionary(non-reciprocal) transfersofnetassets tootherStateGovernmentAgenciesaredistributionstoownersandaredebiteddirectlytoequity.

(b) Theaggregatenetamountattributabletoeachcategoryofequityis:deficit$364,572plusgainsfromassetrevaluationof$1342(2008:deficit$805,635plusgainfromassetrevaluationof$2,069)

Note 2009 2008 $ $

CASH FLOWS FROM STATE GOVERNMENT Serviceappropriations 935,000 1,072,000

Net cash provided by State Government 935,000 1,072,000

Utilised as follows: CASH FLOWS FROM OPERATING ACTIVITIES

Payments DepartmentofAgricultureandFoodContractedServices (6,293,161) (85,909) Employeesandboardmembersbenefits (5,932,477) (160,602) (6,379,070) (6,093,079)

Receipts Userfees&charges -Revenuesfromservices 235,691 235,462 -Revenuesfromratesandlevies 4,591,631 3,179,050 Grants,subsidiesandindustryrecoupsfromother sources - 218,885 Interestreceived 174,756 215,036 5,002,078 3,848,433

Net cash used provided by/(used) in operating activities 24 (1,376,992) (2,244,646)

CASH FLOWS FROM INVESTING ACTIVITIES Purchaseofnon-currentphysicalassets (63,132) (6,473)- Proceedsfromsaleofnon-currentassets 909 -

Net cash provided by/(used in) investing activities (62,223) (6,473)

Net increase/(decrease) in cash and cash equivalents (504,215) (1,179,119) Cashandcashequivalentsatthebeginningofperiod 4,407,501 5,586,620

CASH AND CASH EQUIVALENTS AT THE END OF PERIOD 24 3,903,286 4,407,501

TheCashFlowStatementshouldbereadinconjunctionwiththeaccompanyingnotes.

– 16 –

INDEX

Subject Notes Title of the Policy note

Policy Disclosure

General 1 Australian equivalents to International Financial Reporting Standards

General 1 GeneralGeneral 1 Early adoption of standardsGeneral 2 Summary of significant accounting policiesGeneral 2(a) General StatementGeneral 2(b) Basis of PreparationGeneral 2(c) Principles of Consolidation of Trust AccountsGeneral 2(d) 23 Contributed EquityIncome 2(e) IncomeIncome 2(e) Sale of goodsIncome 2(e) Rendering of services Income 2(e) 10 InterestIncome 2(e) 13 Service appropriationsIncome 2(e) 9 Grants, donations gifts and other non reciprocal

contributionsIncome 2(e) GainsAssets 2(f) 20 Property, Plant and Equipment and

InfrastructureAssets 2(g) 21 Impairment of AssetsAssets 2(h) Non current Assets (or Disposal Groups)

Classified as Held for SaleAssets 2(i) 19, InventoriesAssets 2(l) 18 Amounts Receivable for Services (Holding

Account)Liability 2(j) 6 Provisions

Expense 2(k) Superannuation expense

Assets 2(m) 16 Receivables

Liability 2(n) 22 PayablesExpense 2(o) Goods and Services TaxIncome 2(p) 7 Resources Received Free of Charge or For

Nominal Value

Subject Notes Title of the Policy note

Policy Disclosure

Asset/Liability

2(q) 27 Financial Instruments

Assets 2(r) 14, 15 Cash and Cash EquivalentsGeneral 2(s) Comparative FiguresGeneral 3 Disclosure of changes in accounting policy and

estimatesGeneral 3 Initial application of an Australian Accounting

StandardGeneral 3 Voluntary changes in Accounting PolicyGeneral 3 Future impact of Australian Accounting

Standards not yet operative Expense 4 Department of Agriculture and Food Contracted

ServicesExpense 5 Depreciation ExpenseExpense 6 Employee benefits expenseIncome 8 User fees and chargesIncome 11 Net gain/(loss) on disposal of non-current assetsIncome 12 Other revenueAssets 17 Other current assetsGeneral 24 Notes to Cash Flow StatementGeneral 25 Remuneration of members of the accountable

authority and senior officersGeneral 26 Remuneration of auditorGeneral 28 Contingent liabilities and contingent assetsGeneral 29 CommitmentsGeneral 30 Events occurring after the balance sheet dateGeneral 31 Related bodiesExternal 32 Affiliated bodiesGeneral 33 Summary financial information of each Trust

AccountGeneral 34 Explanatory statement

NOTES TO THE FINANCIAL STATEMENTS

– 17 –


1 Australian equivalents to International Financial Reporting Standards

General The Authority’s financial statements for the year ended 30 June 2009 have been prepared in

accordancewithAustralianequivalentstoInternationalFinancialReportingStandards(AIFRS),whichcompriseaFrameworkforthePreparationandPresentationofFinancialStatements(theFramework)andAustralianAccountingStandards(includingtheAustralianAccountingInterpretations).

InpreparingthesefinancialstatementstheAuthorityhasadopted,whererelevanttoitsoperations,newandrevisedStandardsand

Interpretations from theiroperativedatesas issuedby theAASBand formerly theUrgent IssuesGroup(UIG).

Early adoption of standards The Authority cannot early adopt an Australian Accounting Standard or Australian Accounting

InterpretationunlessspecificallypermittedbyTI1101‘ApplicationofAustralianAccountingStandardsandOtherPronouncements’.NoStandardsandInterpretationsthathavebeenissuedoramendedbutarenotyeteffectivehavebeenearlyadoptedbytheAuthority for theannualreportingperiodended30June2009..

2 Summary of significant accounting policies

(a) General Statement Thefinancialstatementsconstituteageneralpurposefinancialreportwhichhasbeenpreparedin

accordancewith theAustralianAccountingStandards, theFramework,StatementsofAccountingConceptsandotherauthoritativepronouncementsoftheAustralianAccountingStandardsBoardasappliedbytheTreasurer’sinstructions.SeveralofthesearemodifiedbytheTreasurer’sinstructionstovaryapplication,disclosure,formatandwording.

TheFinancialManagementActandtheTreasurer’sinstructionsarelegislativeprovisionsgoverningthepreparationof financial statementsand takeprecedenceover theAccountingStandards, theFramework, Statements ofAccounting Concepts and other authoritative pronouncements of theAustralianAccountingStandardsBoard.

Wheremodification isrequiredandhasamaterialorsignificantfinancialeffectuponthereportedresults,detailsofthatmodificationandtheresultingfinancialeffectaredisclosedinthenotestothefinancialstatements

(b) Basis of Preparation Thefinancialstatementshavebeenpreparedontheaccrualbasisofaccountingusingthehistorical

costconvention,modifiedbytherevaluationofland,buildingsandinfrastructurewhichhavebeenmeasuredatfairvalue.

Theaccountingpoliciesadoptedinthepreparationofthefinancialstatementshavebeenconsistentlyappliedthroughoutallperiodspresentedunlessotherwisestated.

ThefinancialstatementsarepresentedinAustraliandollarsandallvaluesareroundedtothenearestdollarexcept fornote33 andnote34 explanationswhere thevalueshavebeen rounded to thenearestthousanddollars($’000).

(c)PrinciplesofConsolidationofTrustAccounts ThetrustfundscontrolledbytheBoardareconsolidated.ThetrustfundsaretheAgricultureProtection

BoardTrust Fund (APB), the Declared Plants andAnimals Control Fund (DPA), theAgricultureProtectionBoardResearchGrantsAccount,theSkeletonWeedEradicationFund(SWE)andtheResistantGrainInsectsEradicationFund(RGI).TheconsolidatedaccountsoftheBoardincludethe assets and liabilities of the trust funds at the end of the financial year and the results of the funds controlledbytheBoardduringtheyear.

Theeffectoftransactionsbetweenthetrustfundsandinterentitybalancesareeliminatedinfullinpreparingtheconsolidatedaccounts.

(d)ContributedEquity AASBInterpretation1038‘ContributionsbyOwnersMadetoWholly-OwnedPublicSectorEntities’

requires transfers,other thanasa result ofa restructureofadministrativearrangements, in thenatureofequitycontributions tobedesignatedby theGovernment (theowner)ascontributionsbyowners(atthetimeof,orpriortotransfer)beforesuchtransferscanberecognisedasequitycontributions. Capital contributions (appropriations) have been designated as contributions byownersbyTreasurer’sInstruction(TI)955‘ContributionsbyOwnersmadetoWhollyOwnedPublicSectorEntities’andhavebeencrediteddirectlytoContributedEquity.

Transferofnetassetsto/fromotheragencies,otherthanasaresultofarestructureofadministrativearrangements,aredesignatedascontributionsbyownerswherethetransfersarenon-discretionaryandnon-reciprocal.Seenote23‘Equity’.

(e)Income

Revenuerecognition Revenueismeasuredatthefairvalueofconsiderationreceivedorreceivable. Revenueisrecognisedforthemajorbusinessactivitiesasfollows:

Saleofgoods Revenue is recognised from the sale of goods and disposal of other assets when the significant

risksandrewardsofownershipcontroltransfertothepurchaserandcanbemeasuredreliably.

RenderingofServices Revenue is recognised on delivery of the service to the client or by reference to the stage of

completionofthetransaction.

Interest Revenueisrecognisedasinterestaccrues.

ServiceAppropriations ServiceAppropriations are recognised as revenues at nominal value in the period in which the

Authoritygainscontroloftheappropriatedfunds.TheAuthoritygainscontrolsofappropriatedfundsatthetimethosefundsaredepositedtothebankaccountorcreditedtotheholdingaccountheldatTreasury.(SeeNote13IncomefromStateGovernment)

– 18 –


Grants,donations,giftsandothernon-reciprocalcontributions RevenueisrecognisedatfairvaluewhentheAuthorityobtainscontrolovertheassetscomprising

thecontributions,usuallywhencashisreceived. Othernon-reciprocalcontributionsthatarenotcontributionsbyownersarerecognisedattheirfair

value.Contributionsofservicesareonlyrecognisedwhenafairvaluecanbereliablydeterminedandtheserviceswouldbepurchasedifnotdonated.

Where contributions recognised as revenues during the reporting period were obtained on theconditionthattheybeexpendedinaparticularmannerorusedoveraparticularperiod,andthoseconditionswereundischargedasatthebalancesheetdate,thenatureof,andamountspertainingto,thoseundischargedconditionsaredisclosedinthenotes.

Gains Gainsmayberealisedorunrealisedandareusuallyrecognisedonanetbasis.Theseincludegains

arisingonthedisposalofnon-currentassetsandsomerevaluationsofnon-currentassets.

(f) Property, Plant and Equipment

Capitalisation / Expensing of assets Itemsofproperty,plantandequipmentandinfrastructurecosting$5,000ormorearerecognised

asassetsandthecostofutilisingassetsisexpensed(depreciated)overtheirusefullives.Itemsofproperty,plantandequipmentandinfrastructurecostinglessthan$5,000areimmediatelyexpenseddirecttotheIncomeStatement(otherthanwheretheyformpartofagroupofsimilaritemswhicharesignificantintotal)

Initial recognition and measurement Allitemsofproperty,plantandequipmentandinfrastructureareinitiallyrecognisedatcost. Foritemsofproperty,plantandequipmentandinfrastructureacquiredatnocostorfornominalcost,

thecostistheirfairvalueatthedateofacquisition.

Subsequent measurement Afterrecognitionasanasset,therevaluationmodelisusedforthemeasurementoflandandbuildings

andthecostmodelforallotherproperty,plantandequipment.Land,buildingsandinfrastructurearecarriedatfairvaluelessaccumulateddepreciationonbuildingsandinfrastructureandaccumulatedimpairmentlosses.Allotheritemsofproperty,plantandequipmentarestatedathistoricalcostlessaccumulateddepreciationandaccumulatedimpairmentlosses.

Wheremarket-basedevidenceisavailable,thefairvalueoflandandbuildingsisdeterminedonthebasisofcurrentmarketbuyingvaluesdeterminedbyreferencetorecentmarkettransactions.Whenbuildingsarerevaluedbyreference to recentmarket transactions, theaccumulateddepreciationiseliminatedagainst thegrosscarryingamountof theassetand thenetamount restated to therevaluedamount.

Wheremarket-basedevidenceisnotavailable,thefairvalueoflandandbuildingsisdeterminedonthebasisofexistinguse.Thisnormallyapplieswherebuildingsarespecialisedorwherelanduseisrestricted.Fairvalueforexistinguseassetsisdeterminedbyreferencetothecostofreplacingtheremainingfutureeconomicbenefitsembodiedintheasset, ie.thedepreciatedreplacementcost.

Wherethefairvalueofbuildingsisdependentonusingthedepreciatedreplacementcost,thegrosscarryingamountandtheaccumulateddepreciationarerestatedproportionately.

IndependentvaluationsoflandandbuildingsareprovidedannuallybytheWesternAustralianLandInformationAuthority(ValuationServices)andrecognisedwithsufficientregularitytoensurethatthecarryingamountdoesnotdiffermateriallyfromtheasset’sfairvalueatthebalancesheetdate.

Fairvalueofinfrastructurehasbeendeterminedbyreferencetothedepreciatedreplacementcost(existingusebasis)astheassetsarespecialisedandnomarketevidenceofvalueisavailable.LandunderinfrastructureisincludedinlandreportedunderProperty,plantandequipment.Independentvaluationsareobtainedevery3to5years.

Wheninfrastructure isrevalued, theaccumulateddepreciation isrestatedproportionatelywiththechange in thegross carryingamountof theasset so that the carryingamountof theassetafterrevaluationequalsitsrevaluedamount.

Themostsignificantassumptionsinestimatingfairvaluearemadeinassessingwhethertoapplytheexistingusebasistoassetsandindeterminingestimatedusefullife.Professionaljudgementbythevaluerisrequiredwheretheevidencedoesnotprovideacleardistinctionbetweenmarkettypeassetsandexistinguseassets.

Refertonote20‘Property,plantandequipment’forfurtherinformationonrevaluations.

Derecognition Upondisposalorderecognitionofanitemofproperty,plantandequipment,anyrevaluationreserve

relatingtothatassetisretainedintheassetrevaluationreserve.

Asset Revaluation Reserve Theassetrevaluationreserveisusedtorecordincrementsanddecrementsontherevaluationof

non-currentassetsasdescribedinnote20‘Property,PlantandEquipment’

Depreciation Allnon-currentassetshavingalimitedusefullifearesystematicallydepreciatedovertheirestimated

usefullivesinamannerthatreflectstheconsumptionoftheirfutureeconomicbenefits. The state barrier fence must be permanently maintained to standard. The costs of replacement

arecapitalisedandthestatebarrierfenceisdepreciatedtocomplywiththeAustralianAccountingStandardAASB1021.

Landisnotdepreciated.Depreciationonotherassetsiscalculatedusingthestraightlinebasis,usingrateswhicharereviewedannually.Estimatedusefullivesforeachclassofdepreciableassetare:

Years Buildings 20-40 Plant,EquipmentandMachinery 5-10 FurnitureandFittings 10 VehiclesandTransportationEquipment 8 ITEquipment 4

– 19 –


(g) Impairment of Assets Property,plantandequipmentandinfrastructurearetestedforanyindicationofimpairmentateach

balancesheetdate.Wherethereisanindicationofimpairment,therecoverableamountisestimated.Wheretherecoverableamountislessthanthecarryingamount,theassetisconsideredimpairedandiswrittendowntotherecoverableamountandanimpairmentlossisrecognised.AstheAuthorityis anot for profit entity, unlessanassethasbeen identifiedasa surplusasset, the recoverableamountisthehigherofanasset’sfairvaluelesscoststosellanddepreciatedreplacementcost.

Theriskofimpairmentisgenerallylimitedtocircumstanceswhereanasset’sdepreciationismateriallyunderstated,wherethereplacementcostisfallingorwherethereisasignificantchangeinusefullife.Eachrelevantclassofassetsisreviewedannuallytoverifythattheaccumulateddepreciation/amortisationreflectsthelevelofconsumptionorexpirationofasset’sfutureeconomicbenefitsandtoevaluateanyimpairmentriskfromfallingreplacementcosts.

Intangibleassetswithan indefiniteuseful life and intangibleassetsnot yet available for usearetestedforimpairmentateachbalancesheetdateirrespectiveofwhetherthereisanyindicationofimpairment.

Therecoverableamountofassetsidentifiedassurplusassetsisthehigheroffairvaluelesscoststosellandthepresentvalueoffuturecashflowsexpectedtobederivedfromtheasset.Surplusassetscarriedatfairvaluehavenoriskofmaterialimpairmentwherefairvalueisdeterminedbyreferencetomarketevidence.Wherefairvalueisdeterminedbyreferencetodepreciatedreplacementcost,surplusassetsareatriskofimpairmentandtherecoverableamountismeasured.Surplusassetsatcostaretestedforindicationsofimpairmentateachbalancesheetdate.

Refertonote21‘Impairmentofassets’fortheoutcomeofimpairmentreviewsandtesting. Referalsotonote2(m)‘Receivables’andnote16‘Receivables’forimpairmentofreceivables.

(h) Non-current Assets (or Disposal Groups) Classified as Held for Sale Non-currentassets(ordisposalgroups)heldforsalearerecognisedatthelowerofcarryingamount

andfairvaluelesscoststosellandarepresentedseparatelyfromotherassetsintheBalanceSheet.Assetsclassifiedasheldforsalearenotdepreciatedoramortised.

(i) Inventories Inventoriesaremeasuredatthelowerofcostandnetrealisablevalue.Costsareassignedbythe

methodmostappropriatetoeachparticularclassofinventory.RawMaterialsandStoresarereflectedatcostonafirstinfirstoutbasis.FinishedGoodsandWork-in-progressarereflectedatcostofdirectmaterialandlabour.

Inventoriesnotheldforresalearevaluedatcostunlesstheyarenolongerrequired,inwhichcasetheyarevaluedatnetrealisablevalue.

(j) Provisions Provisionsareliabilitiesofuncertaintimingandamountandarerecognisedwherethereisapresent

legal,equitableorconstructiveobligationasaresultofapasteventandwhentheoutflowofresourcesembodyingeconomicbenefitsisprobableandareliableestmatecanbemadeoftheamountoftheobligation.Provisionsarereviewedateachbalancedate.

Superannuation TheGovernmentEmployeesSuperannuationBoard(GESB)administersthefollowingsuperannuation

schemes. EmployeesmaycontributetothePensionScheme,adefinedbenefitpensionschemenowclosed

tonewmembersor theGoldStateSuperannuationScheme (GSS), adefinedbenefit lumpsumschemealsoclosedtonewmembers.

TheAuthorityhasnoliabilitiesunderthePensionortheGSSSchemes.TheliabilitiesfortheunfundedPensionSchemeandtheunfundedGSSSchemetransferbenefitsduetomemberswhotransferredfromthePensionScheme,areassumedbytheTreasurer.AllotherGSSSchemeobligationsarefundedbyconcurrentcontributionsmadebytheAuthoritytotheGESB.TheconcurrentlyfundedpartoftheGSSSchemeisadefinedcontributionschemeasthesecontributionsextinguishallliabilitiesinrespectoftheconcurrentlyfundedGSSSchemeobligations.

Employees commencing employment prior to 16April 2007 who are not members of either thePensionortheGSSSchemesbecamenoncontributorymembersoftheWestStateSuperannuationScheme(WSS).Employeescommencingemploymentonorafter16April2007becamemembersof the GESB Super Scheme (GESBS). Both of these schemes are accumulation schemes.TheAuthority makes concurrent contributions to GESB on behalf of employees in compliance withthe Commonwealth Government’s Superannuation Guarantee (Administration) Act 1992. ThesecontributionsextinguishtheliabilityforsuperannuationchargesinrespectoftheWSSandGESBSSchemes.

TheGESBmakesallbenefitpaymentsinrespectofthePensionandGSSSchemes,andisrecoupedbytheTreasurerfortheemployer’sshare.

Seealsonote6EmployeeBenefits-‘Superannuation’.

(k) Superannuation Expense The following elements are included in calculating the superannuation expense in the Income

Statement: (a)Definedbenefitplans-For2007-08,thechangeintheunfundedemployer’sliability(i.e.current

service cost and, actuarial gains and losses) assumed by the Treasurer in respect of currentemployeeswhoaremembersofthePensionSchemeandcurrentemployeeswhoaccruedabenefitontransferfromthatSchemetotheGoldStateSuperannuationScheme(GSS);and

(b)Definedcontributionplans-EmployercontributionspaidtotheGSS(concurrentcontributions),theWestStateSuperannuationScheme(WSS),andtheGESBSuperScheme(GESBS).

Definedbenefitplans-For2007-08,themovements(i.e.currentservicecostand,actuarialgainsand losses) in the liabilities in respectof thePensionSchemeand theGSStransferbenefitsarerecognised as expenses.As these liabilities are assumed by the Treasurer (refer note 2(j)(i)), arevenue titled ‘Liabilities assumed by the Treasurer’ equivalent to the expense is recognisedunder IncomefromStateGovernment in the IncomeStatement.Seenote21 ‘IncomefromStateGovernment’.Commencingin2008-09,thereportingofannualmovementsinthesenotionalliabilitieshasbeendiscontinuedandisnolongerrecognisedintheIncomeStatement.

– 20 –


Thesuperannuationexpensedoesnot includepaymentofpensions to retirees,as thisdoesnotconstitutepartofthecostofservicesprovidedinthecurrentyear.

The GSS Scheme is a defined benefit scheme for the purposes of employees and whole ofgovernmentreporting.However,apartfromthetransferbenefit,itisadefinedcontributionplanforagencypurposesbecausetheconcurrentcontributions(definedcontributions)madebytheagencytoGESBextinguishestheagency’sobligationstotherelatedsuperannuation

(l) Amounts Receivable for Services (Holding Account) TheAuthorityreceivesfundingonanaccrualbasisthatrecognisesthefullannualcashandnon-cash

costofservices. The appropriations are paid partly in cash and partly as an asset (HoldingAccount receivable)

thatisaccessibleontheemergenceofthecashfundingrequirementtocoveritemssuchasassetreplacement.

(m) Receivables Receivables are recognised and carried at original invoice amount less an allowance for any

uncollectableamounts(i.e.impairment).Thecollectabilityofreceivablesisreviewedonanongoingbasisandanyreceivablesidentifiedasuncollectablearewrittenoffagainsttheallowanceaccount.Theallowanceforuncollectableamounts(doubtfuldebts)israisedwhenthereisobjectiveevidencethat theAuthority will not be able to collect the debts. The carrying amount is equivalent to fairvalueasitisdueforsettlementwithin30days.Seenote2(q)‘FinancialInstruments’andnote16‘Receivables’.

Theabilitytocollecttradedebtorsisreviewedonanongoingbasis.Debtswhichareknowntobeuncollectablearewrittenoff.Aprovisionfordoubtfuldebtsisraisedwhencollectabilityisnolongerprobable.

An allowance for impairment of receivables can only be raised if there is objective evidence ofimpairment.

(n) Payables PayablesarerecognisedattheamountspayablewhentheAuthoritybecomesobligedtomakefuture

paymentsasaresultofapurchaseofassetsorservices.Thecarryingamountisequivalenttofairvalue,astheyaregenerallysettledwithin30days.Seenote2(q)‘FinancialInstruments’andnote22‘Payables’.

(o) Goods and Services Tax InaccordancewiththegroupingprovisionstherighttoreceiveGSTandtheobligationtopayGST

rests with the Department ofAgriculture and Food in regard to all GST transactions incurred bymembersofthegroup.AsaresultseparateGSTtransactionsarenotrecognisedwithintheindividualauthority’sfinancialstatementsastheyareallbroughttoaccountintheDepartmentofAgricultureandFood’sfinancialstatements.

(p) Resources Received Free of Charge or For Nominal Value Resourcesreceivedfreeofchargeorfornominalvaluethatcanbereliablymeasuredarerecognised

asrevenuesandasassetsorexpensesasappropriate,atfairvalue.

TheAuthority utilises the services of the Department’s officers “free of charge” to carry out theprovisionsoftheAgricultureProtectionBoardAct1950andtheAgricultureandRelatedResourcesProtectionAct1976.

(q) Financial Instruments Inadditiontocashandbankoverdraft,theAuthorityhastwocategoriesoffinancialinstrument:

Loansandreceivables;andFinancialliabilitiesmeasuredatamortisedcost.

Thesehavebeendisaggregatedintothefollowingclasses: FinancialAssets

CashandcashequivalentsRestrictedcashandcashequivalentsReceivablesAmountsreceivableforservices

FinancialLiabilitiesPayables

Initialrecognitionandmeasurementoffinancialinstrumentsisatfairvaluewhichnormallyequatestothetransactioncostorthefacevalue.Subsequentmeasurementisatamortisedcostusingtheeffectiveinterestmethod.

The fair value of short-term receivables and payables is the transaction cost or the face valuebecause there isno interest rateapplicableandsubsequentmeasurement isnot requiredas theeffectofdiscountingisnotmaterial.

(r) Cash and cash equivalents For thepurposeof theCashFlowStatement,cashandcashequivalent(andrestrictedcashand

cashequivalent)assetscomprisecashonhandandshort-termdepositswithoriginalmaturitiesofthreemonthsorlessthatarereadilyconvertibletoaknownamountofcashandwhicharesubjecttoinsignificantriskofchangesinvalue,andbankoverdrafts.

(s) Comparative Figures Comparativefiguresare,whereappropriate,reclassifiedtobecomparablewiththefigurespresented

inthecurrentfinancialyear.

3 Disclosure of changes in accounting policy and estimates

Initial application of an Australian Accounting Standard TheAuthorityhasappliedthefollowingAustralianAccountingStandardsandAustralianAccounting

Interpretationseffectiveforannualreportingperiodsbeginningonorafter1July2008thatimpactedontheAuthority:

Review ofAAS 27 ‘Financial Reporting by LocalGovernments’,AAS 29 ‘Financial Reporting byGovernmentDepartments’andAAS31’FinancialReportingbyGovernments’.TheAASBhasmadethefollowingpronouncementsfromitsshorttermreviewofAAS27,AAS29andAAS31:

AASB1004‘Contributions’;

••

••••

•

– 21 –


AASB1050‘AdministeredItems’; AASB1052‘DisaggregatedDisclosures’; AASB2007-9‘AmendmentstoAustralianAccountingStandardsarisingfromthereviewofAASs27,

29and31[AASB3,AASB5,AASB8,AASB101,AASB114,AASB116,AASB127&AASB137];andInterpretation1038‘ContributionsbyOwnersMadetoWholly-OwnedPublicSectorEntities’.

TheexistingrequirementsinAAS27,AAS29andAAS31havebeentransferredtotheabovenewand revised topic-based Standards and Interpretation. These requirements remain substantivelyunchanged.AASB 1050,AASB 1051 andAASB 1052 do not apply to StatutoryAuthorities.TheotherStandardsandInterpretationmakesomemodificationstodisclosuresandprovideadditionalguidance(forexample,AustralianGuidancetoAASB116‘Property,PlantandEquipment’inrelationtoheritageandculturalassetshasbeenintroduced),otherwisethereisnofinancialimpact.

Voluntary changes in Accounting Policy Asfrom1stJuly2008theAuthorityisrequiredtoapplyTreasurer’sInstructions1101(14)(ii)with

respecttotheassetcapitalisationthreshold.TheAuthorityhasincreaseditsthresholdfrom$1,000to$5,000foritsProperties,PlantandEquipmenttomeettheTreasurer’sInstructions.

Future impact of Australian Accounting Standards not yet operative TheAuthoritycannotadoptAustralianAccountingStandardorAustralianAccountingInterpretation

unlessspecificallypermittedbyTI1101‘ApplicationofAustralianAccountingStandardsandOtherPronouncements’.Consequently,theAuthorityhasnotappliedearlythefollowingAustralianAccountingStandardsandAustralianAccountingInterpretationsandAustralianAccountingInterpretationsthathavebeenissuedandwhichmayimpacttheDepartmentbutarenotyeteffective.Whereapplicable,theAuthorityplanstoapplytheseStandardsandInterpretationsfromtheirapplicationdate:

AASB101‘PresentationofFinancialStatements’(September2007)operativeforreportingperiodsbeginingonorafter1January2009.Thisstandardhasbeenrevisedandwillchangethestructureofthefinancialstatements.Thesechangeswillrequirethatownerchangesinequityarepresentedseparately fromnon-ownerchanges inequity.TheAuthoritydoesnotexpectanyfinancial impactwhenthestandardisfirstapplied.

AASB2008-13‘AmendmentstoAustralianAccountingStandardsarisingfromAASBInterpretation17 – Distributions of Non-cashAssets to Owners [AASB 5 &AASB 110]’ operative for reportingperiodsbeginningonorafter1July2009.ThisStandardamendsAASB5‘Non-currentAssetsHeldforSaleandDiscontinuedOperations’inrespectoftheclassification,presentationandmeasurementofnon-currentassetsheldfordistributiontoowners intheircapacityasowners.ThismayimpactonthepresentationandclassificationofCrownlandheldbytheDepartmentwheretheCrownlandistobesoldbytheDepartmentforPlanningandInfrastructure.TheAuthoritydoesnotexpectanyfinancialimpactwhentheStandardisfirstappliedprospectively.

AASB 2009-2 ‘Amendments toAustralianAccounting Standards – Improving Disclosures aboutFinancialInstruments[AASB4,AASB7,AASB1023&AASB1038]’operativeforreportingperiodsbeginning1 january2009.ThisStandardamendsAASB7andwill requireenhanceddisclosuresaboutfairvaluemeasurementsandliquidityriskwithrespecttofinancialinstruments.TheAuthoritydoesnotexpectanyfinancialimpactwhentheStandardisfirstapplied.

4 Department of Agriculture and Food Contracted Services TheAgricultureProtectionBoard(“theBoard”)operatesaccordingtoaMemorandumofUnderstanding

withtheDepartmentofAgricultureandFood(Department).Theobjectiveofthisarrangementistoestablishthetypesandstandardsofservicestobeprovided,thebasisfordeterminingthelevelandthecostsoftheservicesandtheresponsibilitiesoftheBoardandtheDepartment.

ServicescontractedbetweentheDepartmentandtheBoardaredisclosedasresourcesreceived“freeof charge” from theDepartment in accordancewith thedirection from theMinister that theDepartmentprovidetheservicesofavailableofficerswithoutcharge.

TheMemorandumofUnderstandingunderwhich theDepartment is responsible for theprovisionofservices,facilitiesandpersonnelsufficienttoenabletheBoardtomeet itsstatutoryobligationsincludingtheDeclaredPlantandAnimalControlFundandtheSkeletonWeedEradicationFund.TheMemorandumofUnderstandingisperiodicallyreviewedtomaintainitscurrency.

Thecostsoftheabovementionedservicesaredisclosedbelow:*Whereassetsorserviceshavebeenreceivedfreeofchargeorfornominalcost,theAuthorityrecognisesrevenuesequivalenttothefairvalueoftheassetsand/orthefairvalueofthoseservicesthatcanbereliablydeterminedandwhichwouldhavebeenpurchasedifnotdonated,andthosefairvaluesshallberecognisedasassetsorexpenses,asapplicable.Theexceptionoccurswherethecontributionofassetsorservicesareinthenatureofcontributionsbyowners,inwhichcasetheAuthoritymakestheadjustmentdirecttoequity

2009 2008 $ $

Communications 89,771 71,361 Repairsandmaintenance 155,344 190,929 Services&contractexpenses ServicesandContracts 1,001,563 1,149,306 Hireandrentpayments 498,010 605,330 1,499,573 1,754,636 Suppliesconsumed Expensesincurredduringtheyear 854,424 742,156 Stockmovement-(increase)/decreaserelatingtothecurrentyear 104,105 - 958,529 742,156

Department of Agriculture and Food contractors and service overheads

DepartmentofAgricultureandFoodcontractors 7,986,325 6,715,328 Contractor related expenses (Travel, accommodation,

allowances,mileage,transfercostsandtraining) 984,083 1,132,029 Serviceagreementoverheads 2,632,774 2,628,939 11,603,182 10,476,296

– 22 –


2009 2008 $ $

Other expenses Grantsandsubsidies 2,829,717 2,482,834 Otherexpensesinrelationtopower,electricity,FBTcharges&sundries 19,276 568,734 ContributiontoAssets 2,393 7,935 LocustandStarlingPestManagement 2,989,104 3,905,254 5,840,490 6,964,757 Total Department of Agriculture and Food 20,146,889 20,200,135 contracted services

5 Depreciation expense Buildings 2,142 2,069 Plant,EquipmentandMachinery 16,538 7,151 VehiclesandTransportationEquipment 6,300 9,484 ITEquipment 4,811 14,830 29,791 33,534

6 Employee benefits expense Wagesandboardsittingfees 78,996 147,926 Superannuation 6,913 12,676 85,909 160,602

7 Resources Received Free of Charge Resourcesfreeofchargehasbeendeterminedonthebasis ofthefollowingprovidedbytheDepartmentofAgricultureandFood*: RegulatoryStandards&Training 347,724 296,400 Client&ResourceInformationSystem 780,007 745,366 CommunicationsandPublicRelations 202,478 189,073 ExoticAnimalPests 319,083 271,961 AnimalIndustryPolicyandPlanning 138,435 103,827 PlantHealthPolicyandPlanning 299,655 347,695 PlantDisease&InsectManagement - 616,099 StarlingManagement 2,853,045 2,595,190 StateBarrierFence 534,811 510,397 BaitManufacture 75,000 75,000 AnimalPestResearch&AdvisoryService 610,546 695,264 AustralianPlagueLocust 136,059 1,310,064 SCARMandOtherPayments 156,060 180,024 InvasiveSpecies-Regions 5,601,100 5,731,297 AgWestPlantLabs 127,905 113,789 InterstateQuarantine(WAQIS) 738,946 697,548 PestSurveillance 573,146 - 13,494,000 14,478,994

*Whereassetsor serviceshavebeen received freeof chargeor fornominal cost, theAuthorityrecognisesrevenuesequivalenttothefairvalueoftheassetsand/orthefairvalueofthoseservicesthatcanbereliablydeterminedandwhichwouldhavebeenpurchased ifnotdonated,andthosefairvaluesshallberecognisedasassetsorexpenses,asapplicable.Theexceptionoccurswherethecontributionofassetsorservicesareinthenatureofcontributionsbyowners,inwhichcasetheAuthoritymakestheadjustmentdirecttoequity

8 User fees and charges Services and operations Provisionofservices -WildDogAerialBaiting 104,606 305 Saleofothergoods 8,795 19,174 113,401 19,479

Rates and contributions Skeletonweedcontributions 4,035,467 2,265,379 Agricultureprotectionrates 971,121 937,746 5,006,588 3,203,125 Total user fees and charges 5,119,989 3,222,604

9 Grants, subsidies and industry recoupments 2009 2008 from other sources $ $ DepartmentofAgricultureandFood - 100,000 DeclaredPlantsandAnimalsGrantsandSubsidies 25,000 25,000 Recoupmentsfromothersources 2,618 58,78 27,618 183,785

10 Interest Revenue InterestRevenue 155,079 207,647 InterestreceivedfromDepartmentofTreasuryandFinanceforthe SkeletonWeedEradicationTrustFund

11 Net gain / (loss) on disposal of non-current assets ProceedsfromDisposalofNon-CurrentAssets VehiclesandTransportationEquipment - 6,457 Plant,EquipmentandMachinery - 2,211 ITEquipment 909 - Proceedsfromdisposalofnon-currentassets 909 8,668 CostofDisposalofNon-CurrentAssets -Plantandequipment - 1,601 Totalcostofdisposalofnon-currentassets - 1,601 Net gain / (loss) 909 7,067

– 23 –


2009 2008 $ $12 Other revenue ContributionfromDepartmentofAgricultureandFood 1,810 - WestrailSearches 39,895 39,875 Recoupmentofexpenses 116,012 106,057 Other 7,705 12,607 165,422 158,539

13 Income from State Government TheDepartmentofAgricultureandFoodprovidestheBoardwithresourcesfreeofchargetoenable

ittodischargeitsstatutoryobligations.(Refernote2(n)).

Appropriation revenue received during the year Serviceappropriation 52,000 309,000 DeclaredPlantsandAnimalsControlFund 883,000 1,021,000 935,000 1,330,000

Appropriationsareaccrualamountsreflectingthenetcostofservicesdelivered.Theappropriationrevenuecomprisesacashcomponentandareceivable(asset).Thereceivable(holdingaccount)comprisesthedepreciationexpensefortheyearandanyagreedincreaseinleaveliabilityduringtheyear.

Resources received free of charge Determinedonthebasisofthefollowingestimatesprovided byagencies(Refernote7):DepartmentofAgricultureandFood 13,494,000 14,478,994 13,494,000 14,478,994

Where assets or services have been received free of charge or for nominal consideration, theAuthorityrecognisesrevenues(exceptwherethecontributionofassetsorservicesisinthenatureofcontributionsbyowners, inwhichcase theAuthorityshallmakeadirectadjustment toequity)equivalenttothefairvalueoftheassetsand/orthefairvalueofthoseservicesthatcanbereliablymeasuredandwhichwouldhavebeenpurchasediftheywerenotdonated,andthosefairvaluesshallberecognisedasassetsorexpenses,asapplicable..Wherethecontributionofassetsorservicesareinthenatureofcontributionsbyowners,theAuthoritymakesanadjustmentdirecttoequity.

14 Cash and cash equivalents

Fundsheldatbankforthefollowingtrustfunds: AgricultureProtectionFund 29,560 612,233 29,560 612,233

2009 2008 $ $

15 Restricted cash and cash equivalents Fundsheldatbankforthefollowingcontrolledtrustaccounts:

ResistantGrainInsectsEradicationFund(a): (expensesdirectlyrelatedtotheeradicationofresistantgraininsects) 20,000 20,000

SkeletonWeedEradicationFund(a): (expensesdirectlyrelatedtotheeradicationorpreventionofspread 3,265,090 3,094,252 ofSkeletonweed,paymentofcompensation inaccordancewith

theAct,expensesincurredinthedeterminationofthevalueofanygrain,seed,croporbaginrespectofwhichcompensationispaidunder theAct, such contributions to theResistantGrain InsectsEradicationFundasareauthorisedundertheAct)

DeclaredPlantsandAnimalsControlFund(b) 588,636 681,016

Controlledtrustaccounts 3,873,726 3,795,268 (a) Funds held in trust on behalf of the Grains Industry of WA.

TheTrustFundsareestablishedundertheprovisionsofthePlantPestsandDiseases(EradicationFunds)Act1974[“theAct”],andbalancescomprise, in themain,annualcontributions fromgraingrowers.Balancesmayonlybeusedforthepurposesdescribedin theAct - theyarenotavailable tomeetotherBoard liabilitiesand commitments. Under the Act, the Board has a statutoryresponsibilitytoapproveallpaymentsmadefromtheFunds.

(b) A fund established under the provisions of the AgricultureProtectionAct1950tomanagemoniescollectedforthepurposeofcontrollingDeclaredPlantsandAnimalson,andinrelationto,alllandsheldunderpastorallease.RatescontributedbypastorallesseesarematchedbyanequalcontributiondrawnfromtheStateGovernment’sConsolidatedFund.AllmoniescreditedtothisfundandsubsequentlyspentonprogramsapprovedbytheBoard,ontheadviceofthepastoralZoneControlAuthorities.

– 24 –


16 Receivables 2009 2008 $ $ Receivables 202,623 136,849 AccruedReceivables 213,145 29,798 415,768 166,647 CreditRisk Ageing of receivables past due but not impaired based on the information provided to senior

management,atthebalancesheetdate: Notmorethan3months - - Morethan3monthsbutlessthan6months - - Morethan6monthsbutlessthan1year 69,636 66,933 Morethan1Year 66,488 62,054 136,124 128,987

Seealsonote2(k)“Receivables”andnote27 “FinancialInstruments”

17 Other current assets Accruedinterest 28,526 48,202 28,526 48,202

18 Amounts receivable for services Non-current 3,012,436 3,012,436

This asset represents the non-cash component of service appropriations seenote 2(j) ‘Amountsreceivable for services (Holding Account). It is restricted in that it can only be used for assetreplacementorpaymentofleaveliability.

In2006/2007 theBoard transferred it’snon industry fundedpropertyplantandequipment to theDepartment of Agriculture and Food Western Australia. The Board believes that the “amountsreceivableforservices”shouldhavebeentransferredtothedepartment,howeveritacknowledgestheDepartmentofTreasuryandFinancepositionthattheBoardmustretainthisnon-currentassetuntilthepassingoftheappropriatelegislationtorepealtheAgricultureProtectionBoardAct1950.

19 Inventories Rawmaterialsandstores 104,250 208,355 Seenote2(i)‘Inventories’andNote23“Equity”

20 Property, plant and equipment 2009 2008 $ $

Land Atfairvalue(a) 2,800 3,600 2,800 3,600 Buildings Atfairvalue(a) 60,000 60,000 TotalBuildings 60,000 60,000 Plant&Equipment Atcost 132,075 57,075 Accumulateddepreciation (76,291) (47,885) 55,784 9,190 VehiclesandTransportationEquipment Atcost 178,987 178,987 Accumulateddepreciation (174,467) (168,167) 4,520 10,820 ITEquipment Atcost 73,545 87,137 Accumulateddepreciation (73,545) (82,326) - 4,811 Total Assets Atcostandfairvalue 447,407 386,799 Accumulateddepreciation (324,303) (298,378) 123,104 88,421 Total Non Current Assets(b) 123,104 88,421 (a)Freeholdland,buildingsandstatebarrierfencewererevaluedasat1July2008bytheWestern

AustralianLandInformationAuthority(ValuationServices).Thevaluationswereperformedduringtheyearended30June2009andrecognisedat30June2009.Inundertakingtherevaluation,fairvaluewasdeterminedbyreferencetomarketvaluesforlandandbuildings.Fortheremainingbalance,fairvalueoflandandbuildingswasdeterminedonthebasisofdepreciatedreplacementcost.

ValuationServices, theDepartmentofTreasuryandFinanceassessed thevaluationsglobally toensurethat thevaluationsprovided(asat1July2008)werecompliantwithfairvalueat30June2009.

The Board approved the transfer of assets, with the exception of Declared Plants andAnimalsControlFundandSkeletonWeedEradicationFundassets,tothetheDepartmentofAgricultureandFoodatnocosttotheBoard.UIG1038requiresthatwherethetransfereeaccountsforatransferasacontributionbyowner,thetransferormustaccountforthetransferasadistributiontoowners.Consequently,non-discretionary(non-reciprocal)transfersofnetassetstootherStateGovernmentAgenciesaredistributiontoownersandaredebiteddirectlytoequity.

(b)Asat1stJuly2008 theAuthority is required toapplyTreasurer Instructions1101 (14) (ii)withrespecttotheassetcapitalisationthreshold.TheAuthorityhasincreaseditsitsthresholdfrom$1,000to$5,000foritsProperties,PlantandEquipmenttomeettheTreasurerInstructions.

– 25 –


ThechangesinaccountingpolicyhavebeenaccountedforunderAASB108“AccountingPolicies,ChangesinAccountingEstimatesandErrors”.InapplyingAASB108theAuthorityhasreflectedtheassetwriteoffinitsopeningbalanceofaccumulatedsurplus/(deficiency)asat1July2008andhasrestatedits2008comparatives.(ReferNote23“Equity”)

Property, plant, equipment and vehicles Reconciliations

Reconciliationsofthecarryingamountsofproperty,plant,equipmentandvehiclesatthebeginningandendofthecurrentandpreviousfinancialyeararesetoutbelow.

Plantand Vehicles IT Land BuildingsEquipment etc. Equip TOTAL 2009 Carrying amount at 1/07/2008 3,600 60,000 9,190 10,820 4,811 88,421 Additions63,13263,132 Revaluation-(Decrement)/Increment (800) 2,142 1,342 Depreciation (2,142) (16,538) (6,300) (4,811) (29,791) Carryingamountat30/06/2009 2,800 60,000 55,784 4,520 - 123,104

2008 Carrying amount at 1/07/2007 5,499,600 60,000 50,493 20,305 22,1775,652,575 Additions 6,473 6,473 Disposals* (1,601)( 1,601) AssetsTransfertoDAFWA (5,496,000)

(5,496,000) Revaluation-(Decrement)/Increment 2,069 2,069 Depreciation (2,069) (7,151) (9,485) (14,829) (33,534) Changeinaccountingpolicy(a)( 32,551) (9,010) (41,561) Carryingamountat30/06/2008 3,600 60,000 9,190 10,820 4,811 88,421 (a)RefertoNote23“Equity” *Thisfigureincludesdisposals,retirementsandadjustments

21 Impairment of assets There were no indications of impairment to property, plant and equipment, infrastructure and

intangibleassetsat30June2009. TheAuthorityheldnogoodwillorintangibleassetswithanindefiniteusefullifeduringthereporting

periodandatreportingdatetherewerenointangibleassetsnotyetavailableforuse.

22 Payables 2009 2008 $ $ Tradepayables 34,915 46,741 Accruedexpenses 68,182 37,318 103,097 84,059 Seealsonote2(l)‘Payables’andnote27‘FinancialInstruements’

23 Equity EquityrepresentstheresidualinterestinthenetassetsoftheAuthority.TheGovernmentholdsthe

equityinterestintheAuthorityonbehalfofthecommunity.Theassetrevaluationreserverepresentsthatportionofequityresultingfromtherevaluationofnon-currentassets.

2009 2008 Contributed Equity $ $

Balanceatthestartoftheyear - - Distributionstoowners TransferofnetassetstoDepartmentofAgricultureandFood(a) Buildings,Land,BarrierFenceandPlantandEquipment - (6,145,034) Totaldistributionstoowners - (6,145,034) Transferfromassetrevaluationreserve - 5,496,000 Transferfromaccumulatedsurplus 649,034 Balanceattheendoftheyear - -

Reserves Asset revaluation reserve (I) Balanceatthestartoftheyear 12,500 10,158,772

Netrevaluationincrements/(decrements) Land (800) - Building 2,142 2,069 Netmovement 1,342 2,069 Transfertocontributedequity - (5,496,000) Transfertoaccumulatedsurplus - (4,652,341) Balanceattheendoftheyear 13,842 12,500 The asset revaluation reserve is used to record increments & decrements on the revaluation of

non current assets, as described in the accounting policy note 2(f), see also note 20 for assetmovements.

Accumulated surplus (deficit) Balanceatthestartoftheyear 7,835,003 4,413,581 Correctionofpriorperioderrors(a) 265,311 Changeinaccountingpolicy(b) - (41,561) Restatedbalanceatstartofperiod 7,835,003 4,637,331 Transfertocontributedequity (649,034) Resultfortheperiod (364,572) (805,635) Transfertoassetrevaluationreserve 4,652,341 Balanceattheendoftheyear 7,470,431 7,835,003

Total Equity 7,484,273 7,847,503 (a)Thecorrectionofpriorperioderrorsof$265,311isrepresentedby: Therecognitionofinventoryof$208,355previouslynotaccountedforin2007/2008-referNote19:

“Inventories”,and

– 26 –


Thedecreaseinthestockasanexpenseitemof$56,956in2007/2008 (b)Asat1stJuly2008theAuthorityisrequiredtoapplyTreasurer’sInstructions1101(14)(ii)with

respecttotheassetcapitalisationthreshold.TheAuthorityhasincreaseditsthresholdfrom$1,000to$5,000foritsProperties,PlantandEquipmenttomeettheTreasurer’sInstructions.

ThechangesinaccountingpolicyhasbeenaccountedforunderAASB108“AccountingPolicies,Changes inAccountingEstimatesandErrors”. InapplyingAASB108 theAuthority has reflectedtheassetsexpensedoffduetochangeinaccountingpolicyinitsopeningbalanceofaccumulatedsurplus/(deficiency)asat1July2008andhasrestatedits2008comparatives.

Changeinaccountingpolicy 7,814 Changein2008reportedsurplusfordepreciationexpensewrittenback (41,561) Changetopriorperiod-assetsexpensed (33,747)

24 Notes to the Cash Flow Statement 2009 2008 $ $

Reconciliation of cash CashattheendofthefinancialyearasshownintheCashFlowStatement

isreconciledtotherelateditemsintheBalanceSheetasfollows:

Cashandcashequivalents AgricultureProtectionFund 29,560 612,233 Restricted cash and cash equivalents (see Note 15 Restricted

cashandcashequivalents) DeclaredPlantsandAnimalsControlFund 588,636 681,016 ResistantGrainFund 20,000 20,000 SkeletonWeedEradicationFund 3,265,090 3,094,252 3,903,286 4,407,501 Reconciliation of net cost of services to net cash flows provided by/(used in) operating activities

Netcostofservices (14,793,572) (16,614,629) Non-cash items:

Depreciation Note5&11 29,791 33,534 Expensedassets - 1,499 Gainondisposalofnon-currentassets (909) - Resourcesreceivedfreeofcharge Note7 13,494,000 14,478,994 (Increase)/decrease in assets:

Receivables (249,121) 43,906 Inventories 104,105 56,956 OtherNonCurrentAssets 19,676 7,389 Increase/(decrease) in liabilities:

Payables 19,038 (248,249) OtherCurrentLiabilities - (4,046) Net cash (used in)/provided by operating activities (1,376,992) (2,244,646)

25 Remuneration of members of the accountable authority and senior officers RemunerationofmembersoftheaccountableauthorityThenumberofmembersoftheAccountable

Authority,whose total fees,salaries,superannuationandotherbenefits for thefinancialyear, fallwithinthefollowingbandsare:

<$10,000 10 - $10,001-$20,000 1 10 $20,001-$30,000 - - $30,001-$40,000 - 1 Thetotalremunerationofthemembersofthe AccountableAuthorityis: $85,909 $160,602 ThesuperannuationincludedhererepresentsthesuperannuationexpenseincurredbytheAuthority

inrespectofmembersoftheAccountableAuthority. NomembersoftheAccountableAuthorityaremembersofthePensionScheme.

26 Remuneration of auditor RemunerationpayabletotheAuditorGeneralinrespecttotheauditforthecurrentfinancialyearis

asfollows: $20,000 $20,000 Auditingtheaccounts,financialstatementsandperformanceindicators Theexpenseisincludedatnote4‘DepartmentofAgricultureandFood(Funded)Service Cost-ServicesandContractExpenses’.

27 Financial instruments (a)FinancialRiskManagementObjectivesandPoliciesFinancialinstrumentsheldbytheAuthority

arecashandcashequivalents, restrictedcashandcashequivalents,borrowings, finance leases,Treasurer’sadvances,loansandreceivables,andpayables.TheAuthorityhaslimitedexposuretofinancial risks. TheAuthority’s overall riskmanagement program focuses onmanaging the risksidentifiedbelow.

CreditriskCreditriskariseswhenthereisthepossibilityoftheAuthority’sreceivablesdefaultingontheircontractualobligationsresultinginfinanciallosstotheAuthority.

ThemaximumexposuretocreditriskatbalancesheetdateinrelationtoeachclassofrecognisedfinancialassetsisthegrosscarryingamountofthoseassetsinclusiveofanyprovisionsforimpairmentasshowninthetableatNote27 (c).

CreditriskassociatedwiththeAuthority’sfinancialassetsisminimalbecausethemainreceivableistheamountsreceivableforservices(holdingaccount).Forreceivablesotherthangovernment,theAuthoritytradesonlywithrecognised,creditworthythirdparties.TheAuthorityhaspoliciesinplacetoensurethatsalesofproductsandservicesaremadetocustomerswithanappropriatecredithistory.Inaddition,receivablebalancesaremonitoredonanongoingbasiswiththeresultthattheAuthority’sexposuretobaddebtsisminimal.Atthebalancesheetdatetherewerenosignificantconcentrationsofcreditrisk.

Allowance for impairment of financial assets is calculated based on objective evidence such asobservabledataindicatingchanges.

– 27 –

Liquidity riskLiquidity riskariseswhen theAuthority isunable tomeet itsfinancialobligationsasthey fall due.TheAuthority isexposed to liquidity risk through its trading in thenormal courseofbusiness.

The Authority has appropriate procedures to manage cash flows including drawdowns ofappropriationsbymonitoringforecastcashflowstoensurethatsufficientfundsareavailabletomeetitscommitments.

MarketriskMarketriskistheriskthatchangesinmarketpricessuchasforeignexchangeratesandinterestrateswillaffecttheAuthority’sincomeorthevalueofitsholdingsoffinancialinstruments.TheAuthoritydoesnottradeinforeigncurrencyandisnotmateriallyexposedtootherpricerisks(forexample,equitysecuritiesorcommoditypriceschanges).

(b)CategoriesofFinancialInstruments Inadditiontocashandbankoverdraft,thecarryingamountsofeachofthecategoriesoffinancial

assetsandfinancialliabilitiesatbalancesheetdatearedetailedinthetablebelow.

2009 2008 $ $

Financial Assets Cashandcashequivalents 29,560 612,233 Restrictedcashandcashequivalent 3,873,726 3,795,268 LoansandReceivables(a) 3,456,730 3,227,285 FinancialLiabilities Payables 103,097 84,059 (a)TheamountofreceivablesexcludesGSTrecoverablefromtheATO(statutoryreceivable).

(c)FinancialInstrumentdisclosures CreditRiskandInterestRateRiskExposures ThefollowingtabledisclosetheAuthority’smaximumexposuretocreditrisk,interestrateexposures

andtheageinganalysisoffinancialassets.TheAuthority’smaximumexposuretocreditriskatthebalancesheetdateisthecarryingamountoffinancialassetsasshownbelow.Thetabledisclosestheageingoffinancialassetsthatarepastduebutnotimpairedandimpairedfinancialassets.ThetableisbasedoninformationprovidedtoseniormanagementoftheAuthority.

TheAuthoritydoesnotholdanycollateralassecurityorothercreditenhancementsrelatingtothefinancialassetsitholds.

TheAuthoritydoesnotholdanyfinancialassetsthathadtohavetheirtermsrenegotiatedthatwouldhaveotherwiseresultedinthembeingpastdueorimpaired.

Interest rate exposure and ageing analysis of financial assetsInterestRateExposure Pastduebutnotimpaired

Weightedaverageeffective

interestrate%

CarryingAmount$000

Variableinterest

rate$000

Noninterestbearing$000

Upto3months

$000

3-12months

$000

Morethan12months

$000

ImpairedFinancialAssets$000

Financial Assets2009Cashandcashequivalents 30 - 30 - - -

Restrictedandcashequivalents 5.39 3,874 3,265 609 - - -

Receivables(a) 444 - 444 - 70 86AmountsReceivableforservices 3,012 3,012

Total financial assets 4,348 3,265 1,082 - 70 3,078

2008Cashandcashequivalents 612 - 612

Restrictedandcashequivalents 7.03 3,795 3,094 701

Receivables(a) 215 - 215 - 67 62AmountsReceivableforservices 3,012 3,012 3,012

Total financial assets 4,622 3,094 1,529 - 3,074 (a)TheamountofreceivablesexcludesGSTrecoverablefromtheATO(statutoryreceivable). Liquidity Risk The following table details the contractuelmaturity analysis for financial liabilities. The contractualmaturity

amountsarerepresentativeoftheundiscountedamountsatthebalancesheetdate.Thetableincludesinterestandproncipalcashflows.Anadjustmenthasbeenmadewherematerial.

Interestrateexposureandmaturityanalysisoffinancialliabilities

FinancialLiabilitiesInterestrateexposure Maturitydates

WeightedAverageEffective

InterestRate%

CarryingAmount

VariableInterest

Rate$000

NonInterestbearing$000

Adjustmentfor

discounting$000

TotalNominalAmount

$000

Upto1Year$000

1to5Years$000

Morethan5Years$000

2009Payables 5.39 103 - 103 - - 103 - -

Total financial liabilities 103 - 103 - - 103 - -2008Payables 7.03 84 - 84 - - 84 - -

Total financial liabilities 84 - 84 - - 84 - -


– 28 –

Interestratesensitivityanalysis ThefollowingtablerepresentsasummaryoftheinterestratesensitivityoftheAuthority’sfinancial

assetsand liabilitiesat thebalancesheetdateon thesurplus for theperiodandequity fora1%changeininterestrates.Itisassumedthatthechangeininterestratesisheldconstantthroughoutthereportingperiod.

Financial Assets -1% change +1% change

2009

Carryingamount$’000

Profit$’000

Equity$’000

Profit$’000

Equity$’000

Restrictedcashandcashequivalents 3,265 (33) (33) 33 333,265 (33) (33) 33 33

2008

Carryingamount$’000

Profit$’000

Equity$’000

Profit$’000

Equity$’000

Restrictedcashandcashequivalents 3,094 (31) (31) 31 313,094 (31) (31) 31 31

FairValues Allfinancialassetsandliabilitiesrecognisedinthebalancesheet,whethertheyarecarriedatcostorfairvalue,arerecognisedatamountsthatrepresentareasonableapproximationoffairvalueunlessotherwisestatedintheapplicablenotes

28 Contingent liabilities and contingent assets Contingentliabilities Inaddition to the liabilities included in thefinancialstatements, thereare the followingcontingent

liabilities:

Contaminatedsites Under theContaminatedSitesAct2003, theAuthority is required toreportknownandsuspected

contaminatedsitestotheDepartmentofEnvironmentandConservation(DEC).InaccordancewiththeAct,DECclassifiesthesesitesonthebasisoftherisktohumanhealth,theenvironmentandenvironmentalvalues.Wheresitesareclassifiedascontaminated–remediationrequiredorpossiblycontaminated–investigationrequired,theAuthoritymayhavealiabilityinrespectofinvestigationorremediationexpenses.

DuringtheyeartheAuthoritydidnotreportanysuspectedcontaminatedsitestoDEC.TheAuthorityhas,however,one(1) reportedcontaminatedsitewhichhasyet tobeclassified.TheAuthority isunabletoassessthelikelyoutcomeoftheclassificationprocess,andaccordingly,itisnotpracticabletoestimatethepotentialfinancialeffectortoidentifytheuncertaintiesrelatingtotheamountortimingofanyoutflows.Whilstthereisnopossibilityofreimbursementofanyfutureexpensesthatmaybeincurredintheremediationofthesesites,theAuthoritymayapplyforfundingfromtheContaminatedSitesManagementAccounttoundertakefurtherinvestigativeworkortomeetremediationcoststhatmayberequired.

29 Commitments 2009 2008 $ $

Other expenditure commitments at balance sheet date but notrecognisedasliabilities,arepayableasfollows:

Within1year 1,500 2,500 Laterthanoneyearandnotlaterthan5years - 2,500 ThesecommitmentsareinclusiveofGST 1,500 5,000

Therearenoknownexpenditurecommitmentsat reportingdate,with theexceptionof theDerbyAboriginalHealthServicesasreportedabove.

30 Events occurring after reporting date Therearenoeventsinparticularthatoccurredafterreportingdatewhichwouldmateriallyaffectthe

financialstatementsordisclosures.

31 Related bodies TherearenobodiesrelatedtoTheAgricultureProtectionBoardofWesternAustralia.

32 Affiliated bodies Thefollowinggroupsreceivedsupportpaymentsunderacontractualagreementtoeradicateanimals

thataredeclaredanimalsundertheAgricultureandRelatedResourcesProtectionAct1976.TheseagreementsarefundedfromtheDeclaredPlantsandAnimalControlFund.ThegroupslistedbelowarenotsubjecttooperationalcontrolbytheAuthority.

LyndonMinilyaRiverDeclaredAnimalGroup - 78,485 UpperGascoyneDeclaredAnimalGroup 70,182 73,900 ArthurRiverDeclaredAnimalGroup 57,126 71,952 MeekatharraYagahornDoggingGroup 98,514 36,455 EasternWheatbeltDeclaredAnimalGroup 47,100 - WilunaCentralDoggingGroup 32,400 35,100 ShireofGoomalling - 13,636 MurchisonRegionalVerminCouncil - 28,000 LakeMcDermomttCatchmentGroup - 4,890 ShireofCorrigin 310 - ShireofDowerin 2,818 - ShireofDumbleyung 1,500 - ShireofWandering 13,636 - UpperYannerieDeclaredAnimalGroup 40,350 -

ThesepaymentsareexclusiveofGST


– 29 –

33 SUMMARY FINANCIAL INFORMATION OF EACH TRUST ACCOUNT

AGRICULTUREPROTECTIONFUND

DECLAREDPLANTSANDANIMALS

CONTROLFUND

RESISTANTGRAINFUND

SKELETONWEEDERADICATIONFUND Total

2008/09 2007/08 2008/09 2007/08 2008/09 2007/08 2008/09 2007/08 2008/09$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000

Income 13,546 14,793 1,949 2,157 - - 4,403 2,638 19,898 19,588Expenditure 14,132 14,938 2,050 1,982 - - 4,080 3,474 20,262 20,394Surplus/(Deficit) (586) (145) (101) 175 - - 323 (836) (364)ReservesandAccumulatedSurplus 3,016 3,593 725 827 20 20 3,723 3,407 7,484Total Equity 3,016 3,593 725 827 20 20 3,723 3,407 7,484

NonCurrentAssets 3,012 3,002 22 26 - - 102 73 3,136CurrentAssets - - 140 155 - - 408 268 548Bank 30 613 588 681 20 20 3,265 3,093 3,903Liabilities (26) (22) (25) (35) - - (52) (27) (103)Total Equity 3,016 3,593 725 827 20 20 3,723 3,407 7,484

33.1AGRICULTURE PROTECTION FUND STATEMENT OF REVENUES AND EXPENSES ThepurposeofthistrustaccountistoprovidethefundsnecessaryfortheeffectiveexercisebytheAgricultureProtectionBoardofthepowersconferredanddutiesimposeduponitbythe

AgricultureProtectionAct1950. 2009 2008

$’000’s $’000’sREVENUEConsolidatedFundAppropriation 52 309ResourcesReceivedFreeofCharge 13,494 14,479SaleofGoods&Services - -OtherRevenue - 5Total Revenue 13,546 14,793EXPENSESFreeofChargeExpenses(ReferNote7) 13,494 14,479Salaries,Wages&on-costs 189 305Services&Contracts 134 15OtherStaffRelatedExpenses 28 45Non-SalaryRelatedCosts 33 33Consultants&Contractors (2) 27Consultancy/ServiceCharges 22 10OtherExpenses 23 15Maintenance&Repairs - 5Grants,Subsidies&TransferPayments 3 4FundingGrantsPaid 208 -Total Expenses 14,132 14,938

SURPLUS/(DEFICIT) (586) (145)


– 30 –

33.2 DECLARED PLANT AND ANIMAL PEST CONTROL FUND STATEMENT OF REVENUES AND EXPENSES

The purpose of this trust account is to manage monies collected for the purpose of controllingDeclaredPlantsandAnimalson,andinrelationto,alllandsheldunderpastorallease.

2009$’000’s

2008$’000’s

REVENUESConsolidatedFundAppropriation 883 1,020Rates 971 938SaleofGoods&Services 9 9OtherRevenue 86 190

Total Revenue 1,949 2,157

EXPENSES

AircraftHire 448 558Grants,Subsidies,Sponsorship&TransferPayments 373 410MeatBaits 241 86OtherOperating 154 125Salaries,Wages&on-costs 142 102Petrol&oils(Vehicles&Aircraft) 111 111Chemicals,pharmaceuticals&poisons 280 355OtherStaffRelatedCosts 34 11Repairs-Plant,Mach&Equipment 134 135Consultants&Contractors 111 82Ammunition&explosives 18 2Depreciation/AmortofFixedAssets 4 5

Total Expenses 2,050 1,982

SURPLUS/(DEFICIT) (101) 175

33.3 SKELETON WEED TRUST FUND STATEMENT OF REVENUES AND EXPENSES Thepurposeof this trustacount is tomanagecontributions received fromgraingrowers through

a compulsory contribution on grain and seed deliveries to meet expenses directly related to theeradication or prevention of spread of skeleton weed, payment of compensation in accordancewiththeAct,expensesincurredinthedeterminationofthevalueofanygrain,croporbaginrespectofwhichcompensationispaidundertheActandsuchcontributionstotheResistantGrainInsectsEradicationFundasareauthorisedundertheenablinglegislation.

2009 2008$’000’s $’000’s

REVENUESContributions 4,208 2,290DirectGrants&Subsidies - 100Interest 155 208WestrailSearches 40 40Total Revenue 4,403 2,638

EXPENSESGranttoLandholders 2,012 1,716Salaries,Wages&On-costs 921 843OtherOperating 423 316Contractors-PrivateSector 178 91Chemicals,pharmaceuticals&poisons 235 177LocalVehicleUsagecharges 249 239OtherStaffRelatedCosts 36 17Expensedassets - 46Depreciation/AmortofFixedAssets 26 29

Total Expenses 4,080 3,474

SURPLUS/(DEFICIT) 323 (836)


– 31 –

34 Explanatory Statement Significantvariationsbetweenestimatesandactualresultsforincomeandexpensesareshownbelow.Significant

variationsareconsideredtobethosegreaterthan$50,000.

Significantvariancesbetweenestimatedandactualresultfor2009

2009estimate

$

2009actual

$

2009variance

$Note

208actual

$

Varianceactual

$Note

COSTOFSERVICES

ExpensesfromordinaryactivitiesDepartmentofAgricultureandFoodcontracted(funded)services

16,388,000 20,146,889 3,758,889 34.1 20,200,135 (53,246) 34.10

Depreciation 258,000 29,791 (228,209) 34.2 33,534 (3,743)EmployeeBenefitsExpense - 85,909 85,909 34.3 160,602 (74,693) 34.11

Total cost of services 16,646,000 20,262,589 3,616,589 20,394,271 (131,682)

RevenuesfromoperatingactivitiesUserFee&Charges 4,052,000 5,119,989 1,067,989 34.4 3,222,604 1,897,385 34.12Grants,subsidiesandindustryrecoupsfromothersources - 27,618 27,618 183,785 (156,167) 34.13Sales 143,000 - (143,000) 34.5 - -Interest - 155,079 155,079 34.6 207,647 (52,568) 34.14Otherrevenues 66,000 165,422 99,422 34.7 158,539 6,883

Total revenue 4,261,000 5,468,108 1,207,108 3,772,575 1,695,533

GainsGainondisposalofnon-currentassets - 909 909 7,067 (6,158)

Total Gains - 909 909 7,067 (6,158)

TotalIncomeotherthanincomefromStateGovernment 4,261,000 5,469,017 1,208,017 3,779,642 1,689,375

NETCOSTOFSERVICES 12,385,000 14,793,572 2,408,572 16,614,629 (1,821,057)

REVENUESFROMSTATEGOVERNMENT

Serviceappropriation 1,362,000 935,000 (427,000) 34.8 1,330,000 (395,000) 34.15Resourcesreceivedfreeofcharge 11,047,000 13,494,000 2,447,000 34.9 14,478,994 (984,994) 34.16

Total revenues from State Government 12,409,000 14,429,000 2,020,000 15,808,994 (1,379,994)

CHANGEINNETASSETS 24,000 (364,572) (388,572) (805,635) 441,063

TOTALCHANGEINEQUITY 24,000 (364,572) (388,572) (805,635) 441,063

2009

Estimate$’000

2009Actual$’000

Variation

$’00034.1 DepartmentofAgricultureandFoodContracted

ServicesTheincreaseonbudgetestimateisaresultofadditonalfundingbeingprovidedforanimalpestcontrolprogramsoflocustsandstarlings.

16,388 20,147 (3,759)

34.2 DepreciationThedepreciationbudgetwasbasedonassetsheldbuttransferredtoDAFWAwiththeimpendingrepealoftheAPBAct.

258 30 228

34.3 EmployeeBenefitsExpenseThebudgetassumednoemployeeactivityinanticipationoftheimpendingrepealoftheAPBAct,whichhadnotoccurredasat30June2009.

- 86 (86)

34.4 UserFeesandChargesTheincreaseonbudgetestimateisduetogreaterthanforecastcollectionofskeletonweedlevies.

4,052 5,120 (1,068)

34.5 SalesThebudgetwasbasedonprojectedsalesofbaitsproducedbytheBaitProductionUnit(BPU).TherearenoactualsalesasBPUhasbeentransferredtoDAFWA.

143 - 143

34.6 InterestThebudgetassumednointerestearnings.

- 155 (155)

34.7 OtherRevenueTheincreaseanunbudgetedreimbursementfromDAFWA

66 165 (99)

34.8 ServiceAppropriationThedecreaserepresentsthecombinationofareduceddrawonCFforDPratestobalancepreviousyearsoverdrawandthenondrawofdepreciationappropriationastheassetshavebeentransferredtoDAFWA

1,362 935 427


– 32 –

2009Estimate

$’000

2009Actual$’000

Variation

$’00034.9 Resourcesreceivedfreeofcharge

Theincreaseonbudgetestimateisduetoadditionalfundingreceivedfortheeradicationofstarlingsandlocusts.

11,047 13,494 (2,447)

34.10 DepartmentofAgricultureandFoodContractedServicesThedecreaseisduetoareductionintheanimalpestcontrolprogramsoflocustsandstarlings.

20,147 20,200 (53)

34.11 EmployeebenefitsexpenseThereductionisduetothedecreaseinremunerationofBoardmembers.

86 161 (75)

34.12 UserFees&ChargesTheincreaseisduetoSkeletonWeedLevyandDeclaredPlantsandAnimalsratescollectedbeinggreaterthanthatcollectedin2008duetoincreaseingrainproduction.

5,120 3,223 1,897

34.13 Grants,subsidiesandrecoupsfromothersourcesThedecreaseisdueto2008includingareceiptfromDAFWA

28 184 (156)

34.14 InterestThereductionisduetoalowerrateofinterestin2009.

155 208 (53)

34.15 ServiceAppropriationThereductionisduetounderdrawingthematchedserviceappropriationfortheAgricultureProtectionratein2009andthetransferoftheserviceappropriationfordepreciationtoDAFWAasaresultofthetransferoftheProtectionAccountassetstoDAFWA.

935 1,330 (395)

34.16 ResourcesreceivedfreeofchargeThereductioninfundingisasaresultofreductionintheeradicationactivityofstarlingsandlocustsoverthepreviousyear.

13,494 14,479 (985)


C RICHARDSONChairman of Accounta Authority

JO'BRIENMember of Account e utho ty

Date:

Date:

– 33 –

KEY PERFORMANCE INDICATORS

“Ensuring that economic activity is managed in a socially and environmentally responsible manner for the long-term benefit of the State.”

The Agriculture Protection Board supports this goal by protecting the productive resource base of animal and plant based primary industries as well as environmental and community resources against the adverse impacts of animal and plant pests.

Effectiveness Indicators 2008/09

These activities are aimed at preventing new incursions, at eradicating/controlling existing infestations of specific plant and animal pests and at encouraging landholders to accept and to act on their legal responsibility for managing these pests on their land.

The methodology used to track this indicator is via the Inspection, Quarantine and Compliance System (IQC).

The effectiveness indicators can be significantly impacted by outbreaks of seasonal pests, i.e. Australian Plague Locusts, as increased surveillance of properties affects expected trends. Indicators are being developed for future reporting that will remove these anomalies.

The percentage of properties with infestations varies from year to year depending on the focus of activities during that year. The proportion will increase when activities are more focussed on actual eradication programs during which property inspections are mainly done on infested properties rather than surveillance operations which cover a mix of infested and non-infested properties.

Government goal

Social and Environmental Responsibility:THE AGRICULTURE PROTECTION BOARD OF WESTERN AUSTRALIA

CERTIFICATION OF PERFORMANCE INDICATORS FOR THE YEAR ENDED 30 JUNE 2009

We hereby certify that the performance indicators are based onproper records, are relevant and appropriate for assisting users to assess The Agriculture Protection Board of Western Australia’s performance, and fairly represent the performance of The Agriculture Protection Board of Western Australia for the financial year ended 30 June 2009.

– 34 –

PI1 Proportionofinspectedpropertieswithinfestationsofdeclaredanimalandplantpests

05/06 06/07 07/08 08/09 08/09

Number of inspected properties

7,002 11,218 6,228 6,266 7,500

Number of inspected properties with infestations

Declared animals 535 913 892 735 1,000

Declared plants 2,679 2,722 2,181 1,572 2400

Total 3,214 3,635 3,073 2,307 3,400

Proportion of inspected properties with infestations

Declared animals 7.6% 8.1% 14.3% 11.7% 13%

Declared plants 38.3% 24.2% 35% 25.1% 32%

Total 45.9% 32.4% 49.3% 36.8% 45%

The total number of property inspections undertaken in 2008/09 was considerably less than predicted. Part of the reason is the success so far of the starling eradication program resulting in fewer properties infested and also because the earlier property surveys for the prediction of a locust plague have not required more surveillance during the reporting period.

Efficiency Indicators

The efficiency indicators for activities associated with the management of declared plants and animals relate to property contacts to inspect, provide advice or audit.

The number of property contacts is derived primarily from the Inspection, Quarantine & Compliance System. This database records regulatory contact

with landholders. Other data sources include reports from Biosecurity Managers who advise on formal written regulatory contact with landowners, and on contract control activities undertaken in relation to particular species including skeleton weed, feral donkeys and wild dogs.

The Board’s total cost of services, as detailed in its 2008/09 Financial Statements is split evenly between declared animals and declared plants for the service of contact and control activities. Costs have been distributed between property contacts and control work in the ratio of 80% for contact and 20% for control work.

PI2 Cost per property contact (inspection, advice & audit) fordeclaredpests

05/06 06/07 07/08 08/09 08/09 Targets

Total cost of property contacts

$15.80M $21.5M $16.27M $16.21M $14.00M

Number of property contacts

21,361 35,631 26,380 41,126 17,000

Cost/property contact $740 $603 $617 $394 $824

The dramatic increase in the number of contacts was due to: a) public consultation regarding the review of skeleton weed program, and b) the distribution of the Starling Spotter newsletter. With funding reductions, it is important to improve community awareness of biosecurity issues as well as the role of the community in assisting with surveillance and control to protect their livelihood and business.


– 35 –

PI3 CostperpropertyfordeclaredanimalpestcontrolundertakenonbehalfoftheBoard

05/06 06/07 07/08 08/09

Total cost of APB control work $1.295m $3.583m $2,035m $2.026m

Number of properties 197 2203 2227 1013

Cost/property for control work undertaken on behalf of APB for declared animal pests

$6,574 $1626 $914 $2,000

A total of 410 starlings were removed during the 2008/09 reporting year. Surveillance indicates that starlings have been successfully eradicated from the most western point at Bedford Harbor, all efforts are being concentrated on the properties still harboring the birds. The number of properties free of starlings has increased to just less than half the number of properties being surveyed during the previous year. This is reflected in the above number of properties where control work is carried out.

The cost of control per property will increase as the number of pest animals decreases due to the increased difficulty in locating the animals and the need for on-going surveillance on previously infested properties.


PI4 CostperpropertyfordeclaredplantpestcontrolundertakenonbehalfoftheBoard

05/06 06/07 07/08 08/09

Total cost of APB control work

$1.942M $3.583M $2.035M $2.026M

Number of properties 857 1,784 914 734Cost/property for control of Declared plant pests $2,266 $2,008 $2,226 $2760

– 36 –

Advertising

Cost centre User description Organisation Amount Type

Agriculture Protection Board

Public notice adverts in Midwest times & Geraldton guardian 5&6/6/08

Wa news $560.41 M e d i a Ad

Skeleton Weed

Advertising of producer contribution rate

Market force advising $1,805.32 Advert

Skeleton Weed

Advert west australian sw review

Adcorp australia $2,016.27 Advert

Skeleton Weed

Skeleton weed levy rate advertising

Adcorp australia ltd $3,171.43 Advert

Skeleton Weed Advertising sw review Adcorp

australia ltd $895.34 Advert

Skeleton Weed

Advert in west australian for sw levy rate

Adcorp australia ltd $1,653.27 Advert

Skeleton Weed

032060 W707100941 advertising for s/weed

Marketforce express $1,700.49 Advert

Skeleton Weed

032060 W707111741 credit advertising for skele weed

Marketforce express $284.31 Advert

Skeleton Weed

032060 W706091372 credit advertising s/weed

Marketforce express $295.93 Advert

Skeleton Weed

017643 4960 Advertising meeting

Bruce rock telecentre $34.09 Advert

Skeleton Weed Casual advertisement Marketforce

advising $461.18 Advert

S k e l e t o n Weed Casual advertisement Marketforce

advising $213.50 Advert

Total $11,931.06

Disability Access and Inclusion Plan Outcomes

The Agriculture Protection Board of Western Australia (“the Board”) operates according to a Memorandum of Understanding with the Department of Agriculture and Food. The objective of this arrangement is to establish the types and standards of services to be provided, facilities and personnel sufficient to enable the Board to meet its statutory obligations.

Compliance with Public Sector Standards and Ethical Codes

The Agriculture Protection Board (“the Board”) operates according to a Memorandum of Understanding with the Department of Agriculture and Food. The objective of this arrangement is to establish the types and standards of services to be provided, facilities and personnel sufficient to enable the Board to meet its statutory obligations.

Record Keeping Plan


OTHER LEGAL REQUIREMENTS

Ministerial Directives


– 37 –

GOVERNMENT POLICY REQUIREMENTS

Corruption Prevention


Substantive Equality


Occupational Safety, Health and Injury Management


– 38 –

AASL Approved Average Staffing LevelAFFA Agriculture, Forestry and Fisheries AustraliaAGM Asian Gypsy MothAPB/Board Agriculture Protection Board of Western AustraliaAPL Australian Plague LocustAPVMA Australian Pesticides and Veterinary Medicines AuthorityARRPA Agriculture and Related Resources Protection ActBAM Act Biosecurity and Agriculture Management Act 2007BC Biosecurity CouncilBBr Branched BroomrapeBCA Benefit Cost Analysis AQIS Australian Quarantine and Inspection Services CAPA Certificate of Property AreaCEO Chief Executive OfficerCF Consolidated FundCRC Cooperative Research CentreCRIS Client Resource Information SystemCSIRO Commonwealth Scientific and Industrial Research OrganisationDAG Declared Animal Group/Declared Species GroupDAFWA Department of Agriculture and Food WADCG District Consultative GroupDepartment The Department of Agriculture and Food DEC Department of Environment and ConservationDGPS Differential Global Positioning SystemDLGRD Department of Local Government and Regional DevelopmentDMB Dried Meat BaitDPACF Declared Plant and Animal Control FundEPA Environmental Protection AuthorityEPP Emergency Pest PlantEVS Exotic Vertebrate SystemFECAC Footrot Eradication Campaign Advisory CommitteeFGAC Feral Goat Advisory CommitteeFOI Freedom of InformationFRIF Field Reporting Information Form

FRS Field Reporting SystemFTE Full Time EquivalentGRDC Grains Research and Development CorporationIAEA International Atomic Energy AssociationIQC Inspection, Quarantine and Compliance SystemJV Joint VentureLCDC Land Conservation District CommitteeKPI Key Performance IndicatorMedfly Mediterranean Fruit FlyMOU Memorandum of UnderstandingNFACP National Feral Animal Control ProgramNLIS National Livestock Identification SchemePaDIS Pest and Disease Information ServicePLB The Pastoral Lands Board of Western AustraliaPGA Pastoralists and Graziers AssociationQAP Quarantine Approved PremisesQ’fly Queensland Fruit FlyQDPI Queensland Department of Primary IndustryQRM Quarantine Risk Material RBG Recognised Biosecurity GroupRIFA Red Imported Fire AntSARDI South Australian Research and Development InstituteSBFMAC State Barrier Fence Management Advisory CommitteeSRG Starling Reference GroupSWAC Skeleton Weed Advisory CommitteeSWDMAC State Wild Dog Management Advisory CommitteeTAFE Technical and Further EducationTFA Tropical Fire AntTSL Temperature Sensitive LethalVPC Vertebrate Pest CommitteeVPRS Vertebrate Pest Research ServiceWAFarmers WA Farmers FederationWAQIS WA Quarantine and inspection ServicesZCA Zone Control Authority

APPENDIX 1 - GLOSSARY OF TERMS AND ACRONYMS

Abbreviation Explanation Abbreviation Explanation

– 39 –

In the 2008/09 year approximately 625, 000 sausage baits were produced. This is decrease in production of 445,000 due to contamination issues. A Meat Drying Washing Unit has been commissioned by the Bait Unit that will assist in stopping the contamination and should be completed late July 2009. 48,500 Dried Meat Fox Baits (DMB’S) were produced in the last year. This was a replacement product due to the non production of sausage baits. A meat expert from the Department has been commissioned to review current practices, machinery, equipment, safety and staff required to improve quality processes in the manufacturing of meat baits in the Bait Unit. Report has been tabled to Invasive Species Management.10,600 meat baits were returned from S7 retailers and replaced free of charge due to contamination and mould issues.

Production & issue of bait products – 2008/09

Units Produced Units Issued05/06 06/07 07/08 08/09 05/06 06/07 07/08 08/09

One-shot Oats (pks) 1,722 2156 1432 2945 2,145 2171 1517 3245

1080 Ready to Use (pk) 672 600 928 468 760 524 696 496

1080 Conc Red (btl) 3,303 3156 2708 4409 2,702 3722 2694 4108

1080 Conc Black (btl) 273 115 172 217 253 146 162 137

1080 Rhodamine Oats 6.0g (100 btl)

258 1048 375 1349 302 1040 348 1187

1080 Rhodamine Oats 4.5g (100 btl)

108 0 117 118 72 42 14 51

1080 Rhodamine Oats (12 btl)

501 154 199 538 391 222 145 357

DMB (200 pk) 477,375 352175 0 0 456,600 387200 0 0

DMB (10 pk) 88,450 60900 0 48460 90,300 60300 0 46260

Strychnine 25gm 203 341 82 553 203 341 82 462

Wild Dog Sausage baits 843,000 618000 843,000 672600

Fox Sausage baits (200pk) 178800 0 171200 800

Fox Sausage baits (10pk) 47200 7600 45400 2800

alphachloralose 90 128 43 424 90 128 43 216

•

••

•

APPENDIX 2 - BAIT PRODUCTION UNIT

– 40 –

APPENDIX - MISCELLANEOUS

A. Skeleton Weed Program Report to Grain Growers 2008-2009

B Declared Plants List

C Declared animals List

Freedom of Information (FOI)Under the MOU, the Department is responsible for managing the Board’s information requirements and coordinating any associated FOI applications. The Department also holds a record of the Board’s correspondence and publications.

FOI applications may be forwarded to:

FOI CoordinatorDepartment of Agriculture and Food 3 Baron-Hay CourtSouth Perth WA 6151Telephone: (08) 9368 3387Fax: (08) 9368 5935

Customer Service CharterUnder the terms of the MOU, the Board has adopted the Department’s Customer Service Charter. Copies of the Charter are available from:

Department of Agriculture and Food WA, 3 Baron-Hay Court South Perth WA 6151; or

any country office of the Department of Agriculture and Food WA.

Electronic documents

The following electronic documents are available from the Department of Agriculture and Food website:

www.agric.wa.gov.au

– 41 –

– 42 –

AGRICULT PROTLCIIOM BOARD€¦ · .ar-'s--.-4 ', lt 'hi '4: (I-,1 a r' 1 AGRICULTURE PROTECTION...

Documents

Transcript of AGRICULT PROTLCIIOM BOARD€¦ · .ar-'s--.-4 ', lt 'hi '4: (I-,1 a r' 1 AGRICULTURE PROTECTION...