Darling Downs-Moreton Rabbit Board · 2019-09-29 · Darling Downs - Moreton Rabbit Board Annual...

Darling Downs-Moreton Rabbit Board

Darling Downs - Moreton Rabbit Board Annual Report 2018 - 2019 2

Darling Downs – Moreton Rabbit Board

ABN 44 509 080 794

Address: 26 Wood Street, Warwick Q 4370

Postal Address: PO Box 332, Warwick, Q 4370

Telephone: +61 07 4661 4076

Facsimile: +61 07 4661 4722

Email: [email protected]

Website: www.ddmrb.org.au

This document is produced in accordance with the Financial Administration Act 2009 (FAA) which requires

that all statutory bodies prepare annual reports and table them in the Legislative Assembly each financial

year and the Financial and Performance Management Standard 2009 (FMS) which provides specific

requirements for information that is to be disclosed in the annual reports, and other legislative requirements.

A checklist outlining the Annual Reporting Requirements for Queensland Government agencies can be

found at the end of this document.

© Darling Downs – Moreton Rabbit Board 2019

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Content from this report should be attributed as: The State of Queensland (Darling Downs – Moreton Rabbit

Board) Annual Report 2018/2019.

The Darling Downs – Moreton Rabbit Board published this document in September 2019. The office of the

Board is located at 26 Wood Street Warwick, Queensland 4370. Copyright enquiries about this publication

should be directed to the Chief Executive Officer at the address shown.

PUBLIC AVAILABILITY For enquiries regarding the 2018/2019 Annual Report or to obtain a copy of the report you may contact the

Chief Executive Officer by telephoning 07 4661 4076 or by email to the Chief Executive Officer at

[email protected] or by written request to the Chief Executive Officer, PO Box 332, Warwick

Queensland 4370. Please note that a copying charge may be applied.

INTERPRETER SERVICE STATEMENT The Queensland Government is committed to providing accessible services to Queenslanders from all

culturally and linguistically diverse backgrounds. If you have difficulty understanding the 2018/2019 Report,

you can contact the Chief Executive Officer. A free 24-hour online translation service for text and web pages

is available on 444.translate.google.com. A general government Translating and Interpreting Service is also

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ISSN: 2652-2543

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Darling Downs - Moreton Rabbit Board

Financial Statements 2018-2019

Contents

Chairman’s Annual Report………………………………………………………………………..………. 4

Chief Executive Officer’s Report………………………………………………………………..…..……. 7

Statement of Comprehensive Income………………………………………………………..……..…… 17

Statement of Financial Position…………………………………………………………………………… 18

Statement of Changes in Equity…………………………………………………………………………... 19

Statement of Cash Flows…………………………………………………………………………………… 20

Notes to the Financial Statements

1. Summary of Significant Accounting Policies…………………………………………………… 21

2. User Charges…………………………………………………………………………………..….. 29

3. Grants and other contributions…………………………………………………………………… 29

4. Other revenue…………………………………………………………………………………….. 29

5. Loss on disposal of property, plant and equipment……………………………………….….. 29

6. Employee expenses…………………………………………………………………………….... 30

7. Supplies and services……………………………………………………………………..…….. 30

8. Depreciation……………………………………………………………………………………..… 31

9. Other expenses………………………………………………………………………………….... 31

10. Cash and cash equivalents…………………………………………………………………….... 31

11. Receivables…………………………………………………………………………………..…… 31

12. Inventories…………………………………………………………………………..…………….. 31

13. Prepaid Expenses…………………………………………………………………………..……. 32

14. Infrastructure, property, plant and equipment…………………………………………..……. 32

15. Payables……………………………………………………………………………….…………. 34

16. Provisions……………………………………………………………………………..………….. 34

17. Key Management Personnel and Remuneration Expenses………………………..….…… 35

18. Asset revaluation surplus by class…………………………………………………….….…… 38

19. Reconciliation of operating surplus to net cash from operating activities……………..….. 39

20. Financial instruments…………………………………………………………………………… 39

21. Related Parties …………………………………….……………………………………………... 41

22. Commitments……………………………………………………………………………………. 42

23. Fair Value Measurement……………………………………………………………….………. 42

Certificates

Darling Downs Moreton Rabbit Board…………………………………………………………. 45

Queensland Audit Office Audit Report…………………………………………………………. 46

Organisation Chart……………………………………………………………………………….. 49

Budget Variances……………………………………………………………………………….. 50

2018-2019 Budget……………………………………………………………………………….. 52

Operational Plan……………………………………………………………………………….. 54

Annual Report compliance checklist ………………………………………………………….. 56

Principal Place of Business

26 Wood Street

Warwick, Queensland 4370

Darling Downs - Moreton Rabbit Board Annual Report 2018 - 2019

4

CHAIRMAN’S ANNUAL REPORT 2018-2019 Hon Mark Furner MP Minister for Agricultural Industry Development and Fisheries Dear Sir In my capacity as Chairman of the Darling Downs Moreton Rabbit Board I submit the Board’s annual report for the year ended 30 June 2019 for your consideration. The Board plays an integral role in preventing the spread of rabbits by: 1. Maintaining the 555 kilometres of rabbit proof fence, preventing the spread of rabbits from

New South Wales into Queensland’s prime agricultural land including the Darling Downs and the Lockyer Valley; and

2. Taking measures to control and eradicate rabbit populations in the Board area. The rabbit proof fence also contributes to managing wild dogs with 180 kilometres of the fence top netted to make it dog proof as well as rabbit proof. Approximately 28,000 km2 of Queensland is included in the Darling Downs Moreton Rabbit Board operational area incorporating land included in the following local government areas:

• Western Downs Regional Council;

• Toowoomba Regional Council;

• Southern Downs Regional Council;

• Lockyer Valley Regional Council;

• Scenic Rim Regional Council;

• Ipswich City Council;

• Logan City Council; and

• Council of the City of Gold Coast.

The Board continues to operate as a state agency with an independent Board comprising of the following members. Membership of the Board was renewed by the Minister with the new Board members taking office on 8 February 2017. Board Members: Name: Date Appointed:

Chairman Cr Anne Glasheen 8 February 2017

Deputy Chairman Cr Duncan McInnes 8 February 2017

Cr Greg Olm 8 February 2017

Cr Glenn Tozer 8 February 2017

Cr Janice Holstein 8 February 2017

Cr Jo McNally 8 February 2017


Finance

The Darling Downs Moreton Rabbit Board is funded primarily through the application of precepts to local governments within the Board Area pursuant to the Biosecurity Act 2014 and the associated regulation. The precept amount provided a total of $1,741,264 in operating funds for the Board over the course of the year. The precept amount for each of the contributing local governments is calculated by the Queensland Government based on geographic and financial characteristics of each contributor.

Statutory Obligations

The Board’s Three Year Business Plan and Five Year Capital Works Plan are reviewed annually to ensure that the Board’s operations are continuously improved and that there are reliable measures of the performance of the Board operation.

The primary objectives of the Board remain:

1. Maintenance of the fence to a rabbit proof standard.

2. Eradication of rabbits in the Board’s Operational Area.

3. Education of the community regarding the economic impacts, caused by rabbits.

Our policies and procedures continue to be reviewed to reflect a high level of compliance with current legislation.

Operations

The Board has continued its focus over the last financial year to place greater emphasis and effort on rabbit control and eradication, refocusing some of its efforts from fence maintenance. The primary role of the Board is however, to maintain an effective barrier against the entry of rabbits into the Board area and the fence has been maintained in rabbit proof condition.

The increased focus on eradication and control of rabbits has seen an increased number of surveys to identify rabbit populations, with surveys being conducted throughout the Board area and part of the Somerset Regional Council area, as part of the Queensland Feral Pest Initiative “Optimising Rabbit Biocontrol” project. The project has resulted in large areas of the Board area surveyed and mapped, field days and workshops conducted, and material advertising that “Rabbits are illegal in Queensland” being delivered directly to Vets and Pet stores and by television advertising and media posts to the general public. This project was completed as at 30 June 2019. A survey focussing primarily on the northern hinterland areas surrounding Toowoomba was undertaken in conjunction with the Toowoomba Regional Council and the Queensland Murray Darling Committee and completed early in the financial year. Staff then moved on to carry out surveys identified in the funding Deed throughout all precepted Council areas and the neighbouring Somerset Regional Council area.

The Board is committed to meeting with contributing Councils and their staff where possible during the year. A planned visit to Chinchilla and inspection of the new fence at Brigalow was postponed due to adverse weather delaying the completion of works by the Department of Transport and Main Roads which affected the timing of completion of fence replacement in that area.

The Board invited interested Councillors and staff to its May meeting held at the Gold Coast at which it was hoped to discuss a number of issues that the Council had raised with the Board, and the Board will continue to invite contributing Councils to attend its meetings and undertake fence inspections where possible during the next twelve months. This will allow a first-hand


understanding of the role of the fence and the extent to which it is effective in controlling rabbits, as well as the compliance aspect of the Board’s operations.

Board Display Stand at 2019 PAWS Conference Employee Wayne Savage being presented with at the Gold Coast his 20 Years Recognition of Service Award

Conclusion

The cross section of knowledge and skills incorporated into the Board has ensured that we have the knowledge and skills base as a group to lead the maintenance and development of the fence over the last year and to work constructively with stakeholders in the Board area to continue on our mission to eradicate rabbits.

28 August 2019

Board Members – Cr Duncan McInnes (Deputy Chairman); Cr Greg Olm; Cr Glenn Tozer; Cr Janice Holstein; Mr Mark Ridge (Inspector); Cr Jo McNally; Cr Anne Glasheen (Chairman); Mr Ted Vinson (Biosecurity Queensland).


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CHIEF EXECUTIVE OFFICER’S REPORT 2018-2019 The principal activities of the Board over the last twelve months have been maintenance of the rabbit proof fence as well as compliance, control and extension work throughout the Board area. There has been a significant investment in fence renewal over the course of the last year including the replacement of 8.6 kilometres of fence in the Karara District at a cost of approx. $240,000 due to a bushfire event in November 2018 which was subject to an insurance claim. During 2018/19 the Board was fortunate to receive a grant of $400,000 for funding of the “Optimising Rabbit Biocontrol Project (Project 5)” through the Queensland Government’s 2018-19 Project Agreement for Managing Established Pest Animals and Weeds and through the Australian Government’s Agricultural Competitiveness White Paper, “Managing Established Pest Animals and Weeds” measure. Board Role The Board is a pest operational Board established under the Biosecurity Act 2014 and is responsible for maintaining the rabbit district highlighted in the following map free of rabbits.

The Board provides a rabbit control and eradication service to eight local authorities and their ratepayers with the Board operational area comprising some 28,000 km2 in South East Queensland. The service is delivered primarily through the maintenance and renewal of the rabbit proof fence as well as the provision of expertise and technical information to assist landholders to eradicate rabbits from their land.


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Information Systems and Record Keeping The Board’s records are kept securely in compliance with State Archives requirements, with minutes of meetings of this Board and previous Boards from inception in 1893 to 1981 being delivered to State Archives in March 2019. Further archiving is to occur during 2019/20. Funding Provided by Local Governments The Boards operations are funded by a precept levied on local authorities with land in the Board operational area. The following table summarises the contributions from each of the precept Councils.

Local Authority

Precept 2017/8

Precept 2018/9

Proposed 2019/20

% of Precept

Logan City Council $ 87,054 $ 89,666 $ 91,908 5.15%

Ipswich City Council $ 88,238 $ 90,885 $ 93,157 5.22%

City of Gold Coast $ 117,819 $ 121,354 $ 124,387 6.97%

Lockyer Valley Regional Council $ 119,510 $ 123,095 $ 126,173 7.06%

Western Downs Regional Council $ 195,746 $ 201,618 $ 206,659 11.58%

Scenic Rim Regional Council $ 244,936 $ 252,284 $ 258,591 14.49%

Southern Downs Regional Council $ 287,195 $ 295,812 $ 303,206 16.99%

Toowoomba Regional Council $ 550,049 $ 566,550 $ 580,714 32.54%

Rabbit Proof Fence

The Rabbit Proof Fence is maintained by permanent staff employed by the Board who undertake both general maintenance and renewal works.

The major components of renewal work for the year ended 30 June 2019 were:

• Eight (8) kilometres of new rabbit height fence at Karara (Insurance Claim) and replaced Everleigh Gate

• Four (4) kilometres of dog height fence at Brigalow heading west was replaced

• Twenty-four (24) kilometres of footnetting was replaced across the Board area

• Four (4) new gateways and floodways were installed in the Darling Downs section of the fence over the year

• Replaced fence between White Swamp and Mt Clunie (ongoing)

Three motor vehicles were traded and replaced during the course of the year.


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Establishment The Board currently has 14.4 full time equivalent staff, and there has been no change from 2015. Staff are applied to operational requirements in as follows:

Area 2018 2019

Management 2 2

Fence Maintenance / Renewal 10 10

Compliance 2 2

Administration .4 .4

14.4 14.4

Compliance and Extension

Rabbits are generally low in number but widespread across more than half the Board area. The extent of the problem necessitates a strategic approach that prioritises the key assets to be protected. The following map shows the outcome of rabbit population mapping across the Board over the last four years. The blue area on the map show light infestations, pink areas denote medium level infestations while the yellow highlight large infestations. DNA analysis of the rabbits in the Board area have identified three distinct genetic rabbit population groups in the Board area. Rabbit Population along the northern border of the Board area is a distinct genetic group that is accessing the Board through the South Burnett and Somerset Regional Council areas. This is a significant risk to the core aim of keeping the district free of rabbits and the Board is investigating strategies to develop a rabbit free buffer in these local government areas. The second distinct genetic group is in the south of the Board area and this comprises populations that have accessed through the Barrier fence. These populations are relatively light at the present time and action is being taken to eradicate these populations. The third distinct genetic population group in the Board area is around Ipswich and Logan City which correlates with land used for greyhound breeding and training. The Board has commenced discussions with Racing Queensland to ensure that the practice of using rabbits in greyhound training is eradicated and seeking assistance from Racing Queensland in cleaning up these rabbit populations.


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Optimising Rabbit Biocontrol Project In addition to its usual activities, during the past twelve months the Board has been engaged in carrying out activities identified by the Grant Deed entered into with the State in relation to Project 5 “Optimising Rabbit Control”, which aimed to educate landholders and drive behavioural change to increase the use of best practice techniques to locally eradicate rabbits in high production areas. Activities included:

• Conducting a number of simultaneous surveys in the Somerset, Ipswich, Logan, Southern Downs and Scenic Rim areas;

• Conducting field days on selected sites to show local landholders various control methods concentrating on harbour removal;

• Contacting veterinarians and pet stores to emphasize that the keeping of pet rabbits is illegal in Queensland and advising details of those organisations willing to accept and rehome pet rabbits into New South Wales;

• Attending the Pest and Weeds Symposium held at the Gold Coast in May 2019 which allowed an opportunity to meet with industry groups and staff from component Councils;

• Finalising advertising materials to be used in a media campaign which will advise that the keeping of rabbits in Queensland is illegal.

All activities under this programme were finalised as at 30 June 2019. The survey results are summarised as follows – Toowoomba Survey Stages 1, 2 ,3 and 4 of the Toowoomba survey were completed with 4260 properties visited and a total of 2816 properties surveyed for rabbit signs/harbour. Of the properties inspected, 2044 were clear of rabbits, 686 had very low rabbit activity, 66 had a low population of rabbits and 20 properties had a medium level of infestation. Myxomatosis was active at the sites for most of winter and then in December 2018 machinery was engaged on two properties to clear weed cover and ground harbour prior to ripping warrens. In January 2019 the timber and weed piles were burnt which removed the remaining ground harbour. In late January two more spotlight counts were conducted, both counts recorded 4 rabbits per kilometre which is a reduction of 99.7% from the first count of 120 rabbits per kilometre. Southern Queensland Landscapes issued reminder letters to the owners of all low and medium level infested properties to encourage them to participate in their funding program which ends in December 2019. Lockyer Valley Survey The contractor ‘Pest Animal Management Qld’ (PAMQ) visited properties where breeding areas had been removed to mop up displaced rabbits and record spotlight counts. DDMRB staff surveyed part of Helidon and located multiple shipping containers on the ground harbouring rabbits. Landholders were advised to raise or remove the containers and now it is believed that all of the shipping containers located have been raised up off the ground or removed. Chinchilla Survey The Chinchilla survey was completed in December 2018. The purpose was to identify breeding places within 3 km of the Chinchilla grid (which has been removed by Queensland Transport and Main Roads) on the outside of the Barrier Fence. One hundred and thirteen (113) properties were surveyed and twelve (12) breeding places were located within the 3 km buffer. One (1) property was in the process of burning windrows and timber stacks which harboured rabbits which were spreading to adjoining properties. The remaining timber stacks are to be burnt when weather conditions improve. Advice was provided to landholders who had rabbit breeding sites on their properties. The main breeding areas located during the survey were warrens, log piles and rubbish piles. Warrens, log piles and rubbish piles make up 60% of the breeding locations available to rabbits.


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City of Gold Coast Survey A survey for rabbit breeding areas was conducted in the northern area, commencing with stage 1 in September 2018, of the rail corridor from the Albert River heading south to Goldmine Road, Ormeau. Stage 2 comprised inspections of 400 properties in the Yatala, Ormeau and Staplyton areas. The main breeding areas located during the survey were burrows, rubbish piles and shipping containers. Unlike other areas surveyed, shipping containers and burrows make up 58% of the breeding locations available to rabbits. The shipping containers in this area are five times more productive than any other breeding site. Logan City Survey Due to a delay in accessing landholder details for the survey of the Logan River only 30% of the planned survey was conducted. One hundred and seventy properties (170) which have a boundary adjoining the Logan River were included in the survey. This was completed in June 2019. There were 17 breeding places located across 6 properties. The main breeding areas located during the survey were infrastructure, weed cover and warrens. City of Ipswich Survey The survey west of Ipswich to locate rabbit breeding areas commenced at the beginning of April and was completed by the end of June 2019. During the survey 659 property visits were conducted, locating 120 breeding locations across 56 properties. Most of the harbour located for rabbits in this area was man made with the top 3 breeding places being rubbish piles, burrows and farm sheds. Man made harbour in the Ipswich survey made up 76% of the breeding places being used by rabbits. Landholders that had breeding places located on their properties have been advised how to remove them. Some landholders have already removed breeding locations and follow up will be required to monitor the progress landholders have made. Southern Downs Surveys

Dalveen A public meeting was held at Dalveen to inform landholders about the survey to be conducted in the area. The survey commenced on the 5th of February on properties both sides of the New England Highway at Cottonvale. 2734 breeding places located across 165 properties were identified. Unlike the other areas surveyed warrens and burrows made up 49% of the breeding locations, suitable soil types, log piles and blackberry have assisted the rabbits to become entrenched in the Dalveen area. Log piles make up 40% of the breeding locations with a total of 815 piles of which required burning. The breeding productivity of the harbour identified at that stage of the survey was nearly 5600 rabbits per month. This number will increase during better seasons. Suitable soil types in the granite region have contributed to the high number of warrens located. Some of the warrens located have been in areas where timber stacks have been burnt and the burrows beneath have been left intact and never ripped. Placing second when it comes to productivity are timber stacks, most of which have been in place for the last 50 years, if these are burnt more than 30% of the rabbits would be removed.

Killarney The Killarney Survey which commenced in May continued through to the end of June 2019 with 146 property visits conducted during the survey period. There were 245 breeding places located across 42 properties. The main breeding areas located during the survey were burrows, log piles and warrens. Like Dalveen, warrens and burrows make up 58% of the breeding locations, suitable soil types and the Condamine River have assisted the rabbit to become established in the Killarney area.


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Somerset Survey The survey along the southern border of the Somerset Regional Council area from the Gatton-Esk Road, Buaraba, to the Brisbane River at Borallon, started on the 18 March and will be completed in early July 2019. The survey area is predominantly cropping and cattle country with rural residential lots in between. During the survey, 1140 property visits were conducted, locating 296 breeding locations across 96 properties. The majority of harbour for rabbits in this area is man made with the top 3 breeding areas being log piles, lantana and piles of rubbish. Log piles make up 40% of the harbour available to rabbits with burrows and warrens totalling 3%. A total of 96% of breeding locations are man made which suggests the soil types within the survey area are not suitable for burrowing. Survey Overview A total of 4194 properties were visited during the planned surveys conducted in the 2018-19 reporting period. Compliance staff were able to provide property specific advice to landholders regarding rabbit breeding places on land they are responsible for. Landholders which were not impacted by rabbits were also provided advice on ways to prevent rabbits from establishing on their property. Although the main purpose of the surveys was to locate breeding places which the DDMRB was unaware of and areas rabbits had established but had gone unreported, the consequence of conducting the surveys is that the Board was able to advise and educate far more landholders than any workshop or field day will attract. Virus Update Dr Peter Elsworth has completed his research on RHDV1 K5 and the benefits of harbour removal. Peter recently presented the results at the PAWS (Pest Animal and Weeds Symposium) on the Gold Coast and has kindly provided DDMRB with some of his findings. At Peter’s intensive monitoring site in Wallangarra Qld, he recorded a 10% reduction in rabbit numbers after the introduction of RHDV1 K5, unfortunately during 2016 prior to the release of K5 this population of rabbits contracted RHDV2 followed by Myxomatosis and with a falling population the K5 virus was released. After the release of the K5 virus, ripping of the warrens and destroying harbour was completed reducing the number of rabbits by 85%. At a site in Toowoomba this result was repeated with the introduction of shooting as a mop up after the harbour was destroyed. A property in Highfields monitored after RHDV2 reduced rabbit numbers in February 2018 from 120 to 60 rabbits seen per km, then the harbour and warrens removed and a final count of 3 rabbits per km which ran into a road corridor. On properties which had virus releases or control completed but no harbour removal, rabbit numbers returned to their pre-treatment levels. The outcome of his research shows that once a virus has run its course the harbour then needs to be removed to prevent the rabbits re-establishing. Contract Activities The contractor PAMQ dealt with most on-ground matters in the Gold Coast, Ipswich and Logan areas, and overlapped with DDMRB compliance staff in the Lockyer Valley region. PAMQ also conducted spotlight control programs at key properties in the Lockyer Valley and Gold Coast regions. Spotlight surveys in the Yatala and Ormeau areas at the Gold Coast were conducted in July and August with eleven (11) rabbits seen in July and twelve (12) in August.


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The following table summarises engagement across the region over the course of the year at forums, field days, stakeholder meetings and shows.

Council Area Number

Logan City Council 4

Ipswich City Council 2

Council of the City of Gold Coast 2

Lockyer Valley Regional Council 3

Western Downs Regional Council 3

Scenic Rim Regional Council 1

Southern Downs Regional Council 10

Toowoomba Regional Council 16

Somerset Regional Council 2

Highfields Field Day


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Open Data The Board provided de-identified compliance data to the Queensland Government for the period since digital records have been kept (17/08/2015 to 30/06/2019). Risk Management The Board reviews its risk profile annually and makes amendments to its risk register and the management of these risks based on the outcomes of the review.

Directors Remuneration The Board Directors are all elected Councillors from the respective Councils that contribute to the Rabbit Board operations. Due to all Directors being elected Councillors no remuneration was paid to the Directors during the course of the 2018-2019 financial year. Queensland Language Services Policy The Darling Downs Moreton Rabbit Board has not engaged or used interpreter services over the course of the financial year ending 30 June 2019. Consultancies The Darling Downs Moreton Rabbit Board has engaged one consultant over the course of the financial year. The consultant was Globe Accounting in Warwick and they were used to assist with the preparation and lodgement of the Board’s Fringe Benefit’s Tax Return for the year ended 31 March 2019. Public Sector Ethics Act The Board has an Employee Code of Conduct and the staff received regular updates on their obligations as public sector employees to not only comply with the requirements of the Code of Conduct but to ensure that they understand and meet their broader statutory obligations to act ethically. Right to Information Act 2009 The Board is an agency under the Right to Information Act 2009. There were no applications received to access documents during 2018-19. Public Service Values The Board has incorporated Queensland Public Service Values into its broader Strategic decision making processes. Examples of how this has impacted on operations and outcomes are summarised below.

The Board has continued to direct efforts and resources towards responding to and eradicating rabbit populations within the Board area over the course of the last twelve months in response to concerns from contributing Councils. This has been achieved without compromising the effectiveness of the barrier fence which remains the Board’s first priority.

The Board has participated in a series of activities funded through the Queensland Feral Pest Initiative “Optimising Rabbit Biocontrol” project which involved co-operative survey and eradication programs being developed and implemented within and outside the Board area as well as advertising that the keeping of rabbits in Queensland was illegal and promoting those places that will rehome pet rabbits into New South Wales. Promotion was by direct marketing to Vets and Pet Stores as well as advertising to the public on television and social media.


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The Board has sought to improve the overall skill set of staff across the Board area by implementing staff development programs for all staff and introducing specific training for relevant staff of contributing local authorities in order to build skills relevant to the identification and eradication of rabbits within the Board area.

Bushfire Damaged Fence – Karara New Fence - Karara

Our Future State: Advancing Queensland’s Priorities

By maintaining the rabbit fence, eradicating rabbits and educating the community about the economic and ecological impact caused by rabbits the Board supports Our Future State: Advancing Queensland Priorities by enabling increased private sector investment in agriculture to create jobs in a strong economy and to protect the Great Barrier Reef.


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Major Projects

The following table summarises the forward works program for the fence renewal.

Major Projects 2018 - 2019

Replace Fence at Brigalow (heading west)

4.5 kms

Replace Fence at Karara Everleigh Gate area

8.5kms

Replace Four (4) Gates and Four (4) Floodways in the Darling Downs Division

Replace Fence between White Swamp and Mt Clunie

2kms


Replace 2 Gateways and Wings on 3 Grid Complexes in

the

Darling Downs Division

Replace Fence from Red Tank Grid (towards

Cottonvale)

3kms

Replace Footnetting between Tara Dog Fence and

Kumbarilla Grid

5kms

Replace Fence at Lindsay Creek (heading east from flood

block)

1km


Replace Fence either side of the Tower Gate at Karara

5kms

Replace Fence on Grahams Road to Warrego Highway

5kms

Replace 6 Flood Gates in the Darling Downs Division

Replace 9 Gateways in the Darling Downs Division


Replace Fence at Rywong - Maypark

5kms

Replace Fence at Gibsons to Kumbarilla Grid

5kms

Replace Fence at Lindsay Creek in the Moreton Division

2kms

Replace Fence at Mt Gipps East in the Moreton Division

5kms


Replace Fence at Commodore Peak Grid towards Captains

Mountain

5kms

Replace Footnetting at Mt Leslie - Killarney Crossing

5kms

Replace 6 Gateways in the Moreton Section

Replace footnetting Wooden Gate - Dunmore

5kms

28 August 2019


17


Statement of Profit or Loss and Other Comprehensive Income

for the year ended 30 June 2019

Notes 2019 2018

$ $

Income from continuing operations

Revenue

User charges 2 20,211 15,567

Grants and other contributions 3 2,099,521 1,690,378

Other revenue 4 203,427 29,133

Gains

Gain/(Loss) on disposal of property, plant and equipment 5 (8,736) (32,639)

Total Income from continuing operations 2,314,423 1,702,437

Expenses from continuing operations

Employee expenses 6 992,276 934,897

Supplies and services 7 481,207 348,517

Depreciation 8 390,282 401,130

Other expenses 9 59,239 56,690

Total Expenses from continuing operations 1,923,004 1,741,234

Operating result from continuing operations 391,419 (38,797)

Other comprehensive income

Increase/(Decrease) in Asset Revaluation Surplus 18 (54,063) -

Total other comprehensive income (54,063) -

Total comprehensive income 337,356 (38,797)


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Statement of Financial Position

as at 30 June 2019

Notes 2019 2018

$ $

Current assets

Cash and cash equivalents 10 1,682,531 1,407,903

Receivables 11 149,926 5,949

Prepayments 13 19,024 20,481

Inventories 12 133,459 150,523

Total current assets 1,984,940 1,584,856

Non-current assets

Property, plant and equipment 14 7,048,682 7,101,531

Total non-current assets 7,048,682 7,101,531

Total assets 9,033,622 8,686,387

Current liabilities

Payables 15 103,657 72,925

Accrued employee benefits 16 191,032 215,297

Total current liabilities 294,689 288,222

Non-current liabilities

Accrued employee benefits 16 31,476 28,064

Total non-current liabilities 31,476 28,064

Total liabilities 326,165 316,286

Net assets 8,707,457 8,370,101

Equity

Accumulated surplus 3,387,083 2,955,664

Asset revaluation surplus 18 5,320,374 5,374,437

Total equity 8,707,457 8,370,101


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Darling Downs – Moreton Rabbit Board Statement of Changes in Equity for the year ended 30 June 2019

Accumulated Surplus

Asset Revaluation Surplus Total

2019 2018 2019 2018 2019 2018

$ $ $ $ $ $

Balance at 1 July 2,995,664 3,034,461 5,374,437 5,374,437 8,370,101 8,408,898

Correction of Prior Period Errors (4,929) - - - (4,929) -

Operating Result from Continuing Operations 396,348 (38,797) - - 396,348 (38,797)

Other Comprehensive Income:

Correction of Prior Period Errors - - (6,945) - (6,945) -

Decrease in Asset Revaluation Surplus due to Impairment Losses - - (47,118) - (47,118) -

Balance at 30 June 3,387,083 2,995,664 5,320,374 5,374,437 8,707,457 8,370,101

Correction of Prior Period Errors The correction of $4,929 and $6,945 relates to the identification of duplicated assets in the Board’s asset register. measured at cost and at fair value respectively.


20

Darling Downs Moreton Rabbit Board

Statement of Cash Flows

for the year ended 30 June 2019

Notes 2019 2018

$ $

Cash flows from operating activities

Cash receipts in the course of operations 2,204,239 1,708,682

Cash payments in the course of operations (1,562,461) (1,323,033)

Interest received 33,082 27,389

Net cash provided by operating activities 19 674,860 413,039

Cash flows from investing activities

Payment for property, plant, and equipment (456,796) (421,465) Proceeds from disposal of property, plant and equipment 56,564 122,500

Proceeds from sale of financial assets - 546,700

Net cash provided by/(used in) investing activities (400,232) 247,734

Net increase (decrease) in cash and cash equivalents 274,628 660,773 Cash and cash equivalents at beginning of financial year 1,407,903 747,130

Cash and cash equivalents at end of financial year 10 1,682,531 1,407,903


21

Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019

1. Summary of Significant Accounting Policies 1.1 Objectives and principal activities of the Board

The Board’s role is to maintain the 555 kilometres of barrier fence in rabbit proof condition and monitor for compliance with the requirements to manage and control pest rabbits in the Board’s operational area in accordance with the Biosecurity Act 2014 (the Act).

The aim of the fence maintenance program and compliance activities is to ensure, as far as practicable, the Darling Downs Moreton Rabbit Board rabbit district, as defined by the Act and the associated Regulation is maintained free of rabbits.

The Board achieves this by carrying out regular inspections and upgrades of the fence and conducting property inspections to assess for rabbit infestations. If rabbits are located on a property within the rabbit district the Board provides technical advice to landholders to ensure the most effective eradication techniques are utilised.

1.2 Basis of Accounting

The attached general purpose financial statements have been prepared to comply with the Board’s obligations pursuant to section 43 of the Financial and Performance Management Standard 2009, section 240 of the Biosecurity Act 2014, applicable Australian Accounting Standards and Interpretations of the Australian Accounting Standards Board. In addition, the financial report complies with Queensland Treasury Minimum Reporting requirements as applicable for the year ended 30 June 2019, and other authoritative pronouncement. The Board is a statutory body and is classified as a not for profit entity under Australian Accounting Standards.

The financial statements, except for the cash flow information, have been prepared on an accruals basis and are based on historical costs, modified where appropriate, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities. Material accounting policies adopted in the preparation of these financial statements are presented below and have been consistently applied unless otherwise stated.

1.3 Funding of the Board’s Operations – Land Protection Fund

The principal source of funding for the Board is through payments made from the Land Protection Fund under s58 of the Biosecurity Act 2014. These payments are derived through the requirement of local governments within the Darling Downs Moreton Rabbit District to pay an annual amount to the Land Protection Fund under s60 of the Biosecurity Act 2014. The funding from the Land Protection Fund is recognised as revenue at the start of the financial year to which the annual amount required to be paid to the Land Protection Fund by the local governments relates.


22

Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 1.4 User Charges

User charges and fees controlled by the Board are recognised as revenue when received. The Board controls these revenues where they can be redeployed for the achievement of the Board’s objectives.

1.5 Grants and Contributions

Grants, contributions, donations and gifts that are non-reciprocal in nature are recognised as revenue in the year in which the Board obtains control over them.

1.6 Interest Revenue

Interest revenue is recognised using the effective interest method. 1.7 Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks, other short term highly liquid investments with original maturities of three months or less, and bank overdrafts. Where applicable, bank overdrafts are shown within the short term borrowings in current liabilities on the statement of financial position.

1.8 Receivables

Receivables are measured at amortised cost which approximates their fair value at reporting date. Terms are settlement of between seven (7) days to three months, no interest is charged and no security is obtained. The Board’s receivables are mainly from Queensland Local Government Authorities, Queensland Government agencies or Australian Government agencies. No loss allowance is recorded for these receivables on the basis of materiality and the nature of these receivables.

1.9 Inventories

The materials on hand comprise of materials held at various locations for fence maintenance and are valued at the lower of cost and net realisable value.

1.10 Acquisition of Assets

Actual cost is used for the initial recording of all non-current physical acquisitions. Cost is determined as the value given as consideration plus cost incidental to the acquisition, including all costs incurred in getting assets ready for use.


23

Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 1.11 Property, Plant and Equipment

Items of property, plant and equipment with a cost or other value equal to or in excess of the following thresholds are recognised for financial reporting purposes in the year of acquisition:

Land $ 1.00 Buildings $ 10,000 Infrastructure $ 10,000 Plant and equipment $ 5,000

Land improvements are included with buildings. Items with a lesser value are expensed in the year of acquisition.

1.12 Revaluation of Non-Current Physical Assets

Land, buildings and infrastructure are measured at fair value in accordance with AASB 116 Property, Plant and Equipment, AASB 13 Fair Value Management and Queensland Treasury’s Non-Current Asset Accounting Policies for the Queensland Public Sector.

Plant and equipment is measured at historical cost.

Non-current physical assets measured at fair value are comprehensively revalued at least once every five years with interim valuations, using appropriate indices, being otherwise performed on an annual basis where there has been a material variation in the index.

Any revaluation increment arising on the revaluation of an asset is credited to the asset revaluation surplus of the appropriate class, except to the extent it reverses a revaluation decrement for the class previously recognised as an expense in the Statement of Profit or Loss. A decrease in the carrying amount on revaluation is charged as an expense, to the extent that it exceeds the balance, if any, in the asset revaluation surplus relating to that asset class.

On revaluation, accumulated depreciation is restated proportionately with the change in the carrying amount of the asset and any change in the estimate of the remaining useful life.

Crown reserve land is also made available, without charge, for the use of the Board. As this land is not controlled by the Board it is not included in the financial report.

1.13 Depreciation of Property, Plant and Equipment

The Board does not apply depreciation to land.

Property, plant and equipment is depreciated on a straight line basis in order to allocate the net cost or revalued amount of each asset, less its estimated residual value, progressively over its estimated useful life.


24

Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 For each class of depreciable asset, the following useful lives are used:

Asset Class Asset Sub-Class Estimated Useful Life in Years

Buildings and land improvements

Timber Residence Sheds

19 – 60 years 3 – 17 years

Infrastructure

Rabbit Proof Fence

25 – 50 years

Plant and equipment

Motor Vehicles Heavy Plant

5 – 10 years 5 – 10 years

1.14 Impairment of Non-Current Assets

All non-current physical assets are assessed for indicators of impairment on an annual basis. If an indicator of possible impairment exists, the Board determines the asset’s recoverable amount. Any amount by which the assets carrying amount exceeds the recoverable amount is recorded as an impairment loss.

The asset’s recoverable amount is determined as the higher of the asset’s fair value less costs to sell and value in use, which is determined as an asset’s current replacement cost.

1.15 Employee Benefits

Short-Term Employee Benefits

Provision is made for the Board’s obligation for short-term employee benefits. Short-term employee benefits are benefits (other than termination benefits) that are expected to be settled wholly within the twelve (12) months after the end of the reporting period in which the employees render the related services, including wages, salaries, employee incentives, annual leave and vested long service leave. Short-term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled. Short-term employee benefits are recognised as a current liability in provisions on the statement of financial position.

Sick leave is non-vesting therefore an expense for sick leave is only recognised when this leave is taken.


25


Other Long-term Employee Benefits Provision is made for employees’ long service leave entitlement not expected to be settled wholly within twelve (12) months after the end of the reporting period in which the employees render the related service. Other long-term employee benefits are measured at the present value of the expected future payments to be made to the employees. Expected future payments incorporate anticipated future wage and salary levels, durations of service and employee departures and are discounted at rates determined by reference to market yields at the time of the reporting period on government bonds that have maturity dates that approximate the terms of the obligations. Upon the re-measurement of obligations for other long-term employee benefits, the net change in the obligation is recognised in profit and loss as a part of employee benefits expense. Long-term benefits are disclosed as a non-current liability on the statement of financial position. Superannuation Employer superannuation contributions are paid to the employee’s superannuation fund at 9.5% of their gross wage. Contributions are expensed in the period in which they are paid or payable. The Board’s obligation is limited to its contribution to the employer superannuation fund. Key Management Personnel Remuneration Key management personnel and remuneration disclosures are made in accordance with section five of the Financial Reporting Requirements for Queensland Agencies issued by Queensland Treasury. Refer to note 17 for the disclosures on key management personnel and remuneration.

1.16 Taxation

The Board is a statutory body pursuant to the Income Tax Assessment Act 1936 and is exempt from Commonwealth Income Tax. The Board is subject to Fringe Benefits Tax and Goods and Services Tax.

1.17 Goods and Services Tax

Revenue, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). Receivables and payables are stated inclusive of GST. The net amount of GST recoverable from, or payable to, the ATO is included as part of the receivables or payables in the statement of financial position. Cash flows in the statement of cash flows are included on a gross basis and the GST component of cash flows arising from investment and financial activities which is recoverable from, or payable to, the ATO is classified as operating cash flows.


26

Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 1.18 Contingent Assets or Liabilities

There are no known contingent assets or liabilities as at 30 June 2019. 1.19 Comparative Amounts

Comparative information has been restated, where necessary, to be consistent with disclosures in the current reporting period.

1.20 Issuance of Financial Statements

The financial statements are authorised for issue by the Chairman and the Chief Executive Officer of the Darling Downs Moreton Rabbit Board at the date of signing the Certificate of the Chairman and Chief Executive Officer. The financial statements were issued on 29 August 2019.

1.21 Accounting Estimates and Judgements

The preparation of financial statements necessarily requires the determination and use of

certain critical accounting estimates, assumptions, and management judgements that have

the potential to cause a material adjustment to the carrying amounts of assets and liabilities

within the next financial year. Such estimate, judgements and underlying assumptions are

reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the

period in which the estimate is revised and in future periods are relevant.

Estimates and assumptions that have the potential to significantly affect the financial position

reported by the Board are outlined in the following financial statement notes.

1.22 Fair Value Measurement

The Board is required to measure some of its assets and liabilities at fair value on either a

recurring or non-recurring basis, depending on the requirements of applicable Accounting

Standards or the Financial Accountability Act 2009.

“Fair Value” is the price the Board would receive to sell an asset or would have to pay to

transfer a liability in an orderly (i.e. unforced) transaction between independent,

knowledgeable and willing market participants in the measurement date.

A fair value is a market based measure; the closest equivalent marketing price information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset or liability. The fair values of assets and liabilities that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise to the extent possible, the use of observable market data.


27


To the extent possible, market information is extracted from the principal market for the asset

or liability (i.e. the market with the greatest volume and level of activity for the asset or

liability). In the absence of such a market, market information is extracted from the most

advantageous market available to the entity as at the reporting date (i.e. the market that

maximises the receipts from the sale of the asset or minuses the payment made to transfer

the liability, after taking into account transaction costs and transport costs).

For non-financial assets, the fair measurement also takes into account a market participant’s

ability to use the asset in its highest and best use or sell it to another market participant that

would use the assets in its highest and best use.

1.23 Adoption of New and Revised Accounting Standards

The Board applied AASB 9 Financial Instruments for the first time in 2019. Comparative

information for 2018 has not been restated and continues to be reported under AASB 139:

Financial Instruments: Recognition and Measurement.

The Standard applies retrospectively and includes revised requirements for the classification

and measurement of financial instruments, as well as the loss allowance to be measured

using a forward-looking expected credit loss approach, replacing AASB 139’s incurred loss

approach.

The adoption of this accounting standard has not materially affected the Board’s financial

reporting.

1.24 New Accounting Standards for Application in Future Periods

The AASB has issued a number of new and amended Accounting Standards and

Interpretations that have mandatory application dates for future reporting periods, some of

which are relevant to the Board. The Board has decided not to early adopt any of the new

and amended pronouncements. Their assessment of the pronouncements that are relevant

to the Group but applicable in future reporting periods is set out below:

AASB 15: Revenue from Contracts with Customers, AASB 1058: Income of Not-For-

Profit Entities and AASB 2016-8 Amendments to Australian Accounting Standards –

Australian Implementation Guidance for Not-For-Profit Entities

AASB 15 will replace AASB 118 Revenue, AASB 111 Construction Contracts and a number

of Interpretations. AASB 2016-8 provides Australian requirements and guidance for not-for-

profit entities in applying AASB 9 and AASB 15, and AASB 1058 will replace AASB 1004

Contributions. Together they contain a comprehensive and robust framework for the

recognition, measurement and disclosure of income including revenue from contracts with

customers.

The Board’s main source of revenue is funding from the Land Protection Fund (refer Note

1.3). Although the Board has not yet formally assessed the impact of this accounting

standard on this main source of revenue, the Board does not believe the impact will be

material, as the funding from the Land Protection Fund will still be recognised at the start of

the financial year to which the annual payment required to be paid to the Land Protection

Fund by the local governments relates.


28


AASB 16: Leases

AASB 16 removes the distinction between operating and finance leases – if an agreement

meets the definition of a lease then it is recorded on the statement of financial position

(subject to the exceptions discussed below). The statement of financial position will have a

right to use asset (non-current) and a lease liability (split between current and non-current).

The income statement will show interest expense in relation to the liability and depreciation

of the right of use asset.

There are two exceptions to the general lease recognition criteria, being leases with a term of

12 months or less, or leases associated with low value assets, which the Board has

determined to be below $5,000. If these are used, then the leases are accounted for under

the existing operating lease accounting treatment.

The Board’s current operating leases consist of a photocopier and a peppercorn lease of a

parcel of crown land. Although the Board has not yet formally assessed the impact of this

accounting standard on the Board’s financial reporting, based on the current year expense

for these leases, it does not believe the impact will be material.


29


2019 2018

$ $

2.

User charges

Fee for service - Top Netting Fees 15,511 15,059

Private Works 4,700 508

Total user charges 20,211 15,567

3. Grants and other contributions

Land Protection Fund Department Agriculture and Fisheries

1,741,264 358,257

1,690,378 -

Total grants and other contributions 2,099,521 1,690,378

4. Other revenue

Interest 31,189 26,397

Recoveries and Refunds 1,423 699

Paddock Lease and House Rent 646 633

Insurance Compensation from Loss of Property 1 Other Revenue

167,453 2,716

- 1,404

Total other revenue 203,427 29,133

1 This revenue item relates to an insurance claim made as a result of the destruction of 8.6km of the rabbit

proof fence in the Karara district in November 2018 due to a bushfire event.

5. Loss on disposal of property, plant and equipment

Plant and equipment (8,736) (32,639)

Total loss on disposal of property, plant and equipment (8,736) (32,639)


30


Notes to and forming part of the financial statements for the year ended 30 June 2019

2019 2018

$ $

6. Employee expenses

Employee benefits

Wages and salaries1 862,731 798,376

Employer superannuation contributions 104,648 80,646

Long service leave 10,196 33,606

Director expenses 151 2,001

Training 3,035 7,980

Employee related expenses

Workers' compensation premium 11,515 12,288

Total employee expenses 992,276 934,897

The number of employees including both full-time employees and part-time employees measured on a full time equivalent basis is:

Number of Employees: 15 15

2019 2018

7. Supplies and services $ $

Safety equipment & clothing 8,618 7,248

Materials - Fencing 23,874 21,488

Materials - Other - 2,204

Repairs & maintenance 87,138 102,585

Printing & stationery 5,037 4,356

Electricity & gas 6,022 3,260

Fringe benefits tax 6,511 18,778

Telephone & postage 18,376 15,152

Advertising & signs 4,608 3,484

Rates 13,592 14,341

Computer supplies 12,500 19,160

Motor vehicle expenses 95,343 79,268

Portable and small tools 3,482 5,280

Other 28,575 54,913

Project grant expenditure (excluding employee expenses) 2 167,531 -

Total supplies and services 481,207 348,517

1 Wages were influenced by the Optimising Rabbit Control Project, funded via grant from the Department of

Agriculture and Fisheries and extra staff employed. 2 This expenditure item relates to costs (excluding employee expenses) associated with the Optimising Rabbit Control Project, funded via grant from the Department of Agriculture and Fisheries.


31



2019 2018

$ $

8. Depreciation

Depreciation was incurred in respect of:

Buildings 37,566 40,313

Infrastructure - Rabbit Proof Fence 251,111 252,434

Plant and equipment 101,605 108,383

Total depreciation 390,282 401,130

9. Other expenses

Insurance premiums & registrations 41,913 40,983

Queensland Audit Office – external audit fees for the audit of the financial statements 1 15,031 14,120

Queensland Audit Office – external audit fees for grant audit services performed 1,320 -

Bank Charges 5 5

Accounting fee - 880

Legal fee - 702

Total other expenses 59,239 56,690

1 Total audit fees quoted by the Queensland Audit Office relating to the 2019 financial statements are

$15,031 (2018: $10,750) and includes disbursements.

10. Cash and cash equivalents

Cash on hand 25 75

Cash at bank 1,682,506 1,407,828

Total cash and cash equivalents 1,682,531 1,407,903

11. Receivables

Net Receivable from the Australian Taxation Office - 4,056

Accrued Interest - 1,894

Qld Department of Agriculture and Fisheries – Grant Funding 98,258 -

Qld Government Insurance Fund – Insurance Claim 51,668 -

Total receivables 149,926 5,949

12. Inventories

Inventory not held for sale:

Materials and stores 133,459 150,523

Total inventories 133,459 150,523


32


2019 2018

$ $

13. Prepaid expenses

Vehicle Insurance and Registrations 19,024 20,481

19,024 20,481

14. Infrastructure, property, plant and equipment

14.1 Land

At fair value 389,000 389,000

Total land 389,000 389,000

14.2 Buildings

At fair value 2,010,511 1,989,823

Less: accumulated depreciation (1,325,513) (1,287,948)

Total buildings 684,998 701,875

14.3 Infrastructure - Rabbit Proof Fence

At fair value 12,688,961 12,681,993

Less: accumulated depreciation (7,296,525) (7,263,949)

Total infrastructure - Rabbit Proof Fence 5,392,436 5,418,044

14.4 Plant and equipment

At cost 1,183,387 1,164,443

Less: accumulated depreciation (601,138) (571,831)

Total plant and equipment 582,249 592,612

Total property, plant and equipment 7,048,683 7,101,531


33



14. Infrastructure, property, plant and equipment (continued)

14.5 Valuation of property, plant & equipment

Infrastructure, property, plant and equipment have been valued in accordance with AASB 116 Property, plant & equipment, AASB 13 Fair Value Measurement and Queensland Treasury’ Non-Current Asset Accounting Policies for the Queensland Public Sector.

14.5.1 Land, buildings and infrastructure

Land, buildings and infrastructure were comprehensively revalued as at 30 June 2017 by the Department of Environment and Resource Management using 'fair value' methodology. The valuation of land is based on current market values. For infrastructure assets and buildings, the basis for valuation is current replacement cost. The Board has judged that these valuations, less an allowance for annual depreciation, materially represent fair value as at 30 June 2019.

14.5.2 Plant and equipment

Plant and equipment is valued at cost in accordance with Queensland Treasury’s Non-current Asset Accounting Policies for the Queensland Public Sector.

14.6 Property, plant & equipment movement reconciliation

Land Buildings Infrastructure

Plant and equipment

Total

2019 2019 2019 2019 2019

$ $ $ $ $

Carrying amount at 1 July 2018 389,000 701,875 5,418,044 592,612 7,101,531

Correction of prior period errors - (6,945) - (4,929) (11,875)

Additions - 27,634 280,014 149,149 456,797

Disposals – written down value - - (7,393) (52,978) (60,371)

Depreciation - (37,566) (251,111) (101,605) (390,282)

Impairment losses - - (47,118) - (47,118)

Carrying amount at 30 June 2019 389,000 684,998 5,392,436 582,249 7,048,683


34



Land Buildings Infrastructure Plant and equipment

Total

2018 2018 2018 2018 2018

$ $ $ $ $

Carrying amount at 1 July 2017 389,000 730,206 5,540,000 577,130 7,236,336

Correction of prior period errors - - - - -

Additions - 11,982 166,642 242,840 421,464

Disposals – written down value - - (36,164) (118,976) (155,140)

Depreciation - (40,313) (252,434) (108,382) (401,130)

Impairment - - - - -

Carrying amount at 30 June 2018 389,000 701,875 5,418,044 592,612 7,101,531

2019 2018

$ $

15. Payables

Current

Trade payables and accrued expenses 79,626 54,921

PAYG tax payable to the ATO 16,072 18,004

Net GST payable to the ATO 7,959 -

Total payables 103,657 72,925

16. Provisions

Current


Annual leave 67,944 91,963

Total current provisions 191,032 215,297

Non-current


Total non-current provisions 31,476 28,064


35



Provision for Employee

Benefits

2019 2018

Movements in carrying amounts $ $

Balance at the beginning of the year 243,361 200,428

Additional provisions 45,763 105,525

Amounts paid during the year (66,616) (62,592)

Carrying amount at the end of the year 222,508 243,361

Provision for employee benefits represent amounts accrued for annual leave and long service leave. The current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service. Based on past experience, the Board does not expect the full amount of annual leave or long service leave balances classified as current liabilities to be settled within the next 12 months. However, these amounts must be classified as current liabilities since the organisation does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement.

The non-current portion for this provision includes amounts accrued for long service leave entitlements that have not yet vested in relation to those employees who have yet completed the required period of service. In calculating the present value of future cash flows in respect of long service leave, the probability of long service leave being taken is based on historical data.

17. Key management personnel and remuneration expenses

a) Key Management Personnel

The following table provides details of the key management personnel including those

positions that had authority and responsibility for planning, directing and controlling the

activities of the Darling Downs - Moreton Rabbit Board during 2018-19.


36



Position Responsibilities Current Incumbents

Contract classification

and appointment authority

Date initially appointed to / Resigned from

position

Board

Responsible for the overall efficient, effective and economic administration of the Board.

Appointed by the Minister

8 February 2017

Chief Executive Officer (1)

Responsible for the efficient and effective financial administration of the Board.

Employment Agreement

Commenced 1 June 2016. Resigned

w/effect 16 September 2018.

Chief Executive Officer (2)

Responsible for the efficient and effective financial administration of the Board.


Commenced 17 September 2018.

Inspector Responsible for the efficient operation and service delivery


Commenced 8 July 2002.

b) Remuneration Expenses

Board

The Board of Directors are all elected Councillors from the respective Councils that contribute to the Rabbit Board operations. Due to all Directors being elected Councillors no remuneration was paid to the Directors during the course of the 2018-2019 financial year. Executive Management The remuneration and other terms of employment (including motor vehicle entitlements) for the key management personnel are specified in employment contracts and agreements.

The following disclosures focus on the expenses incurred by the Board during the respective reporting periods that is attributable to key management positions. Therefore, the amounts disclosed reflect expenses recognised in the Statement of Comprehensive Income.

Remuneration expenses for key management personnel comprise the following components:

Short-term employee expenses which include:

• salaries, allowances and leave entitlements earned and expensed for the entire year, or for that part of the year that the employee occupied the specified position

• non-monetary benefits - consisting of provision of vehicle


37



Long-term employee expenses include amounts expensed in respect of long service leave entitlements earned. Post-employment expenses include amounts expensed in respect of employer superannuation obligations. Termination benefits are not provided for within individual contracts of employment. Contracts of employment provide only for notice periods or payments in lieu of notice on termination, regardless of the reason for termination.

1st July 2018 - 30th June 2019

Position Short Term Employee

Expenses

Long Term Employee Expenses

Post Employment

Expenses

Total Expenses

Monetary Non-

monetary

$'000 $'000 $'000 $'000 $'000

Chief Executive Officer (1) Chief Executive Officer (2)

39 72

6 21

- -

- 25

45 118

Inspector 102 5 2 13 122

1st July 2017 - 30th June 2018

Position Short Term Employee

Expenses

Long Term Employee Expenses

Post Employment

Expenses

Total Expenses

Monetary Non-

monetary

$'000 $'000 $'000 $'000 $'000

Chief Executive Officer (1) 119 11 - 14 144

Inspector 98 7 2 12 119


38



18. Asset Revaluation Surplus by Class The asset revaluation surplus represents the net effect of upwards and downwards revaluations of assets to fair value.

Land Buildings Infrastructure Total

2019 2019 2019 2019

$ $ $ $

Balance 1 July 2018 184,000 798,144 4,392,293 5,374,437

Correction of prior period errors - (6,945) - (6,945)

Revaluation increments - - - -

Revaluation decrements - - - -

Impairment losses - - (47,118) (47,118)

Balance 30 June 2019 184,000 791,199 4,345,175 5,320,374

Correction of Prior Period Errors The correction of $6,945 relates to the identification of duplicated assets in the Board’s asset register measured at fair value.

Land Buildings Infrastructure Total

2018 2018 2018 2018

$ $ $ $

Balance 1 July 2017 184,000 798,144 4,392,293 5,374,437

Correction of prior period errors - - - -

Revaluation increments - - - -

Revaluation decrements - - - -

Impairment losses - - - -

Balance 30 June 2018 184,000 798,144 4,392,293 5,374,437


39


2019 2018

$ $

19.

Reconciliation of operating surplus to net cash from operating activities

Operating result from continuing operations 391,419 (38,797)

Adjust for non-cash items

Depreciation 390,282 401,130

Loss on disposal of property, plant & equipment 8,736 32,639

Changes in asset/liabilities

(Increase)/decrease in inventory 17,064 (7,020)

(Increase)/decrease in receivables (143,977) 1,235

(Increase)/decrease in prepayments 1,457 (4,351)

Increase/(decrease) in payables 30,732 (14,730)

Increase/(decrease) in employee entitlements (20,853) 42,933

Cash provided by operating activities 674,860 413,039

20. Financial Instruments

(a) Financial risk management

The Board’s financial instruments consist mainly of deposits with banks, accounts receivable and accounts payable. Details of the Board's financial instruments are:

Financial Assets

Cash and cash equivalents 1,682,531 1,407,903

Receivables 149,926 5,948

Financial Liabilities

Payables

103,657

72,925

The directors’ overall risk management strategy seeks to assist the Board in meeting its financial targets, whilst minimising the potential adverse effects on financial performance.

The Board does not have any derivative instruments at 30 June 2019.

The main risks the Board is exposed to through its financial instruments are interest rate risk, liquidity risk and credit risk.


40


20. Financial Instruments (continued)

(b) Market risk

The Board does not trade in foreign currency and is not materially exposed to commodity price changes.

(c) Interest rate risk

The Board is exposed to interest rate risk through its cash deposited in interest bearing accounts. Interest rate risk is managed with a mixture of fixed and floating rate bank accounts and deposits.

There has been no change to the Board's exposure to interest rate risk or the manner in which it manages and measures the risk from the previous year.

The Board’s exposure to interest rate risk, which is the risk that a financial instrument’s value will fluctuate as a result of changes in market interest rates and the effective weighted average interest rates on those financial assets and financial liabilities, is as follows:

Weighted Average Effective

Rate

Floating Interest

Rate

Non-Interest Bearing Total

% $ $ $

2019

Financial Assets

Cash & cash equivalents 2.26% 1,682,531 75 1,682,531

1,682,531 75 1,682,531

2018

Financial Assets

Cash & cash equivalents 2.62% 1,407,903 75 1,407,903

1,407,903 75 1,407,903

(d) Sensitivity analysis

The following interest rate sensitivity analysis is depicting the outcome to Statement of Comprehensive Income should there be a 100 basis points movement in interest rates. It assumes that the rate would be held constant over the financial period, with the change occurring at the beginning of the financial period.


41


20. Financial Instruments (continued)

At reporting date, if the interest rate had been 100 basis points lower or higher on cash and cash equivalents the impact on profit and equity would be a corresponding movement in profit and equity of $16,825 (2018 $14,078).

(e) Liquidity risk

Liquidity risk arises from the possibility that the Board might encounter difficulty in settling its debts or otherwise meet its obligations relating to financial liabilities. The Board manages liquidity risk by monitoring forecast cash flows and actual cash flows.

The Board is not exposed to any significant liquidity risk.

(f) Credit risk

Exposure to credit risk relating to financial risk arises from the potential non-performance by other parties of contractual obligations that could lead to a financial loss to the Board. No financial assets have had their terms renegotiated so as to prevent them from being past due or impaired, and are stated at the carrying amounts indicated in the statement of financial position.

21. Related Parties

The Board key related parties are as follows:

a. Any person(s) having authority and responsibility for planning, directing and controlling the

activities of the entity, directly or indirectly (whether executive or otherwise) of that entity is

considered key management personnel.

b. Other related parties include close family members of key management personnel and

entities that are controlled or jointly controlled by those key management personnel

individually or collectively with those close family members.

Transactions with Related Parties

There were no transactions with related parties for the year ended 30 June 2019.


42


22. Commitments (a) Capital Expenditure Commitments The Board has no capital expenditure commitments as at 30 June 2019. (b) Operating Lease Commitments Operating expenditure commitments contracted for but not brought to account in the financial statements. The commitment related to photocopier service lease agreement. 2019 2018 $ $ Payable not later than one year 1,624 1,624 Payable later than one year but not later than five years 2,841 4,465

4,465 6,089

(c) Finance Lease Commitments The Board had no finance lease commitments as at balance date. 23. Fair Value Measurement The Board measures fair values of asset and liabilities carried at fair value in the financial report using the following fair value hierarchy that reflects the significance of the inputs used in making the measurements. Level 1 Quoted market price (unadjusted) in an active market for an identical asset or liability.

Level 2

Valuation techniques based on observable inputs, either directly (i.e. as prices) or indirectly (i.e. derived from prices). This category includes assets or liabilities valued using:

• quoted market prices in active markets for similar assets or liabilities

• quoted prices for identical or similar assets or liabilities in markets that are considered less than active; or

• other valuation techniques where all significant inputs are directly or indirectly observable from market data.

Level 3

Valuation methods using significant observable inputs. This category includes all assets and liabilities where the valuation technique includes inputs not based on observable data and the unobservable inputs have significant effect on the assets or liabilities valuation. This category includes assets and liabilities that are valued based on quoted prices for similar assets or liabilities where significant unobservable adjustments or assumptions are required to reflect differences between them.


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Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 Fair values for financial instruments or non-financial assets or liabilities traded in active markets are based on quoted market prices at reporting date. The quoted market price for financial assets is the current bid price. The fair value of financial instruments that are not traded in an active market are determined using valuation techniques. To the extent possible assumptions used are based on observable market prices and rates at the end of the reporting date. The following table categorises assets and liabilities measured and recognised as fair value at the reporting date by the level of the fair value hierarchy into which the fair value measurement is categorised. Comparative information for non-financial assets has not been provided as permitted by the transitional provisions of the new Standard.

2019 Level 1 Level 2 Level 3 Total

$ $ $ $

Recurring fair value measurements

Non-Financial Assets

- infrastructure - - 5,392,436 5,392,436

- land and buildings - 530,000 539,100 1,069,100

- 530,000 5,931,536 6,461,536

2018 Level 1 Level 2 Level 3 Total

$ $ $ $

Recurring fair value measurements

Non-Financial Assets

- infrastructure - - 5,418,044 5,418,044

- land and buildings - 530,000 560,876 1,090,876

- 530,000 5,978,920 6,508,920 Valuation Techniques and Unobservable Inputs Used to Derive Level 2 Fair Values Land and Buildings located on freehold land The valuation of the Rabbit Board freehold houses and structures has been carried out on a Market Value approach. The market approach uses recent observable data for similar properties and may incorporate the use of valuing the property using a discounted cash flow methodology.


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Darling Downs Moreton Rabbit Board Notes to and forming part of the financial statements for the year ended 30 June 2019 Valuation Techniques and Unobservable Inputs Used to Derive Level 3 Fair Values

Infrastructure Assets

The valuation of the rabbit proof fence has been carried out on a Current Replacement Cost basis and has been calculated based on a rate per kilometre with costs for materials, plant and labour.

The Net Book Value of the Rabbit Fence was calculated by splitting the fence up into two components that being 371 kilometres of Standard Rabbit Fence consisting of three metre panels, steel / timber post, two barbed wires, four plain wires and rabbit netting infill and 184 kilometres of Rabbit and Dog Fencing consisting of the same construction with the inclusion of top dog netting.

The total useful life of the fence structure has been assessed to be 50 years based on prior assessments. The Standard Rabbit Fence and Rabbit and Dog Fencing has then been categorised into the following standards or condition of the fence (New Condition, Good Condition, Fair Condition and Scheduled for Replacement). For each category a remaining useful life of the fence has been adopted with a total kilometre allocation for each of these categories. The lengths and the remaining useable life of the two fence types have been assessed by inspection of the representative sample of the whole.

Land and Buildings

Houses and structures located on uncontrolled reserves

The valuation of houses and structures located on uncontrolled land reserves has been carried out on a Current Replacement Cost basis and has been calculated using the replacement value of each of the different houses and then depreciated depending on age and condition. Reconciliation of recurring Level 3 Fair Value Measurements

The movement in the fair value of level 3 assets during the year was:

Infrastructure

Building and Structures on Uncontrolled

Reserves Total

$ $ $

Balance at beginning of the year 5,418,044 560,876 5,978,920

Correction of prior period errors - (6,945) (6,945)

Additions during the year 280,014 27,633 307,647

Disposals during the year (7,393) - (7,393)

Depreciation expense (251,111) (42,464) (293,575)

Impairment losses (47,118) - (47,118)

Balance at end of the year 5,392,436 539,100 5,931,536

There has been no change to the valuation techniques used to calculate the fair values disclosed in the notes to the financial statements.


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DARLING DOWNS MORETON RABBIT BOARD CERTIFICATE OF THE CHAIRMAN AND CHIEF EXECUTIVE OFFICER

These general purpose financial statements have been prepared pursuant to section 62(1) of the Financial Management Accountability Act 2009 (the Act), section 42 of the Financial and Performance Management Standard 2009 and other prescribed requirements. In accordance with section 62(1)(b) of the Act we certify that in our opinion: (a) the prescribed requirements for establishing and keeping the accounts have been complied

with in all material respects; and (b) the financial statements have been drawn up to present a true and fair view, in accordance

with prescribed accounting standards, of the transactions of the Darling Downs Moreton Rabbit Board for the financial year ended 30 June 2019 and of the financial position of the Board at the end of that year; and

We acknowledge our responsibility under s.8 and s.15 of the Financial and Performance Management Standard 2009 for the establishment and maintenance, in all material respects, of an appropriate and effective system of internal controls and risk management processes with respect to financial reporting throughout the reporting period.

29 August 2019


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INDEPENDENT AUDITOR'S REPORT To the Board of Darling Downs-Moreton Rabbit Board

Report on the audit of the financial report Opinion

I have audited the accompanying financial report of the Darling Downs-Moreton Rabbit Board (the Board). In my opinion, the financial report:

a) gives a true and fair view of the Board’s financial position as at 30 June 2019, and its financial performance and cash flows for the year then ended

b) complies with the Financial Accountability Act 2009, the Financial and Performance Management Standard 2009 and Australian Accounting Standards.

The financial report comprises the statement of financial position as at 30 June 2019, the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, notes to the financial statements including summaries of significant accounting policies and other explanatory information, and the certificate of the Chairman and Chief Executive Officer. Basis for opinion I conducted my audit in accordance with the Auditor-General of Queensland Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of my report. I am independent of the Board in accordance with the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial report in Australia. I have also fulfilled my other ethical responsibilities in accordance with the Code and the Auditor-General of Queensland Auditing Standards. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Other information Other information comprises the information included in the Board’s annual report for the year ended 30 June 2019, but does not include the financial report and my auditor’s report thereon. Those charged with governance are responsible for the other information. My opinion on the financial report does not cover the other information and accordingly I do not express any form of assurance conclusion thereon.


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In connection with my audit of the financial report, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or my knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Responsibilities of the entity for the financial report The Board is responsible for the preparation of the financial report that gives a true and fair view in accordance with the Financial Accountability Act 2009, the Financial and Performance Management Standard 2009 and Australian Accounting Standards, and for such internal control as the Board determines is necessary to enable the preparation of the financial report that is free from material misstatement, whether due to fraud or error. The Board is also responsible for assessing the entity's ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of

accounting unless it is intended to abolish the entity or to otherwise cease operations. Auditor’s responsibilities for the audit of the financial report My objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report. As part of an audit in accordance with the Australian Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

• Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for expressing an opinion on the effectiveness of the Board’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board.

• Conclude on the appropriateness of the Board’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify my opinion. I base my conclusions on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the entity to cease to continue as a going concern.


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• Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Board regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. In accordance with s.40 of the Auditor-General Act 2009, for the year ended 30 June 2019:

a) I received all the information and explanations I required.

b) In my opinion, the prescribed requirements in relation to the establishment and keeping of accounts were complied with in all material respects.

30 August 2019 Melissa Fletcher Queensland Audit Office as delegate of the Auditor-General Brisbane


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Organisational Chart

Anne Glasheen Chairman


Ian Stevenson Chief Executive Officer


Duncan McInnes Deputy Chair

Moreton Division

Greg Olm Director


Janice Holstein Director

Moreton Division

Glenn Tozer Director

Moreton Division

Joanne McNally Director


Madonna Scheiwe Administration Officer

Mark Ridge Inspector

Moreton Division Patrols Darling Downs Division Patrols Nathan Ring Compliance Co-ordinator

Compliance Officer


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Budget Variances

Account Number

Budget Item Description Budget 2018-2019

Actual 2018-2019

Notes on 2018-2019 Material

Variances

4-0000 INCOME

4-1000 Reimbursements

4-1100 Annual Local Authority Precept 1,741,264 1,741,264

Total Reimbursements Income 1,741,264 1,741,264

Amended Budget was based on Compliance staff only, being engaged on Project 5 but subsequent approval received to allow use of other staff

4-2000 Other Income

4-2100 Sundry Recoveries 25,295 71,094

4-2200 Interest Earned 22,230 31,189

4-2300 Miscellaneous Administration Receipts

3,015 10

4-2340 Rabbit Board History Book Sales 30

4-2360 Equip Trade-In & Sale Used Goods 309

4-2700 Project 5 – Rabbit Funding 400,000 358,257 Balance reimbursement outstanding at end year

Total Other Income 450,939 460,580

4-3000 Fence Maintenance

4-3100 Top Netting – Local Authorities 15,059 15,511

4-3600 Insurance Refund – Fence 214,032 167,453 Balance reimbursement outstanding at end year Materials only reimbursed

Total Fence Maintenance Income 229,091 182,964

4-4000 Recoveries and Refunds

4-4010 Miscellaneous Admin. Receipts & Recoveries

1,030 516

4-4200 Paddock Lease & House Rent Recoveries

655 646


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Account Number


Actual 2018-2019

Notes on 2018-2019 Material Variances

4-4300 Telephone Recoveries 150 624

4-4500 Fence Contributions 4,700

4-4700 Uniform Recoveries – Staff 242

Total Recoveries and Refunds 1,835 6,728

4-800 Miscellaneous Income 500 2,716

Miscellaneous Income 500 2,716

Loss on Sale of Assets (8,736)

TOTAL INCOME 2,423,629 2,385,516


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Account Number


Actual 2018-2019


6-000 EXPENSES

6-1000 Fence Patrol, Improvements/Mtce & Rabbit Control

6-1105 Wages – Ordinary 636,072 478,245 Part wages capitalised to Replacement

6-1108 Wages – Sick Pay 12,100 9,663

6-1110 Wages – Annual Leave 77,250 74,482

6-1112 Wages – Long Service Leave 20,000 10,196

6-1130 Superannuation 87,550 104,648 Includes staff salary sacrifice

6-1135 WH&S, Safety Equipment & PPE 8,000 6,246

6-1140 Training 6,000 3,036

6-1500 Fencing Materials 50,650 14,257 Fence Materials and Fence Maintenance Capitalised to Improvements

6-1600 Maintenance & Repair Rabbit Fence 55,000 20,067

6-1750 Signs 3,000

6-1800 Grids and Gates 25,000 9,617

6-1900 Reinstate Fire Damaged Fence 224,032 Replacement Fence Capitalised

Total Fence Patrol, Improvements and Mtce Expenses

1,204,654 730,457

6-2000 General Administration

6-2050 Chief Executive Officer & Administration Officer Salaries

140,789 115,005

6-2150 Director Expenses 2,000 151

6-2200 Electricity & Gas 4,120 6,022

6-2250 Advertising and Signs 4,000 4,608

6-2300 Printing and Stationery 5,800 5,037

6-2350 Telephone & Postage 21,000 18,376

6-2400 Audit Fees 13,000 17,321

6-2425 Accounting Fees 2,000

6-2450 Bank Charges 100 5

6-2500 Legal Expenses 500

6-2540 Audit Valuation Fees 4,000

6-2550 Insurance & Registrations 42,000 41,913

6-2560 Workers Compensation Premiums 13,500 11,515

6-2600 Miscellaneous Administration 9,270 6,151

6-2620 Conference/Seminars/Workshops 2,500

6,2650 Council Rates & Land Rentals 14,000 13,592

6-2700 EDP/IT & Computer Equipment 15,450 12,500

6-2800 Staff Uniforms 2,500 2,371

6-2900 Fringe Benefits Tax 9,000 6,511

Total General Administration 305,529 261,076


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Account Number


Actual 2018-2019


6-3000 Plant, Equipment & Buildings

6-3120 Motor Vehicle Replacement Expense 90,000 All purchases Capitalised

6-3125 Demountable Camp Hut 15,000

6-3200 Fuel, Oil & Tyres 80,000 84,995 Higher than expected fuel costs

6-3300 Maintenance & Repair Plant & Tools 55,000 51,829 Lower than expected repairs

6-3350 Asset Renewal Reserve 3,892

6-3400 Purchase Small Plant 8,000 10,349

6-3450 Machinery – Tractors/Implements 23,000 All purchases Capitalised

6-3500 Floating Plant & Loose Tools 5,000 3,482

6-3600 Building Maintenance 28,000 15,242

6-3700 Office Equipment & Furniture 2,000 481

Total Plant, Equipment & Building Expenses

309,892 166,378

6-4000 Compliance & Eradication

6-4100 Compliance Salaries 133,054 65,703 Project 5 expenditure has reduced Board actuals

6-4200 Contractor Expenses 54,000 17,550

6-4300 Other Expenses 12,000 4,394

Total Compliance & Eradication 199,054 87,647

6-5000 Capital

6-5100 Stores Compound 1,000

6-5400 Wood Street Property 3,500

Total Capital 4,500

6-6000 Depreciation

6-6100 Depreciation – Buildings 22,059

6-6200 Depreciation – Land Improvements 15,507

6-6300 Depreciation – Infrastructure (Fence) 251,111

6-6400 Depreciation – Plant and Equipment 101,605

Total Depreciation 390,282

6-8000 Project 5 – Rabbit Biocontrol 400,000 358,257

TOTAL EXPENSES 2,423,629 1,994,097

Nett Surplus 391,419


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Darling Downs-Moreton Rabbit Board

Operational Plan

Year ended 30 June 2019

No. Description Performance Outcomes

Strategic / Governance 1 Improve Engagement with Contributing Council’s • Four Board updates were forwarded to Councils over the course of

the year.

• Forty-three meetings with Councils and officers during 2018/19.

• Draft MOU forwarded to two Councils for comment

• Opportunities created to meet with Councils during the year.

• Councils endorsed 2018/2019 Board Budget and future Budgets.

2 Develop Rabbit Eradication Plan for the Board Area • Proposed Strategy yet to be developed in conjunction with and

endorsed by the contributing Councils. Strategy to reflect content

of MOU’s entered into with Councils.

• Board compliance and control program aligns with contributing

Council’s Biosecurity plans and the Queensland Biosecurity Plan.

Fence Maintenance / Renewal

5 Maintain Barrier Fence in rabbit proof conditions

• Fence is Rabbit Proof > 90%

6 Renewal Projects:

• Replace 4.5 kms fence at Brigalow (heading west)

• Replace fence at Karara-Everleigh Gate area – 8 kms

• Replace four (4) gates and four (4) floodways in the Darling Downs

Division

• Replace fence between White Swamp and Mt Clunie – 2 kms (ongoing

• Capital Projects completed on time and within budget allocations.


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No. Description Responsibility KPI

Compliance / Eradication

7 Determine the distribution and abundance of rabbits within the DDMRB area on

inspected properties.

• A total of 4194 properties were visited during the planned surveys

conducted in the 2018-19 reporting period. Although the main

purpose of the surveys was to locate breeding places which the

DDMRB was unaware of and areas rabbits had established but had

gone unreported, the consequence of conducting the surveys is

that the Board was able to advise and educate far more landholders

than any workshop or field day will attract.

• Pet rabbit reports were dealt with within five working days

8 Assess the degree and type of damage caused by rabbits from inspected properties • From completed surveys, compliance staff were able to assess the

damage caused by rabbits and to provide advice to landholders as

appropriate to each property.

9 Prepare (in conjunction with landholders) plans to remove rabbits from inspected

properties.

• From completed surveys, compliance staff were able to provide

property specific advice to landholders regarding the removal of

rabbit breeding places on land they are responsible for.

Landholders which were not impacted by rabbits were also

provided advice on ways to prevent rabbits from establishing on

their property.

10 Yatala and Ormeau Rabbit Eradication Project • Undertaken and completed by 30 November 2018

• Project update provided to Dr Robson – GCCC by 1 December

2018


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ANNUAL REPORT CHECKLIST FAA Financial Accountability Act 2009 FPMS Financial and Performance Management Standard 2009 ARRs Annual Report Requirements for Queensland Government Agencies

Summary Requirement

Basis for requirement Annual report reference

Letter of Compliance Letter of Compliance from accountable officer or statutory body to the relevant Minister

ARR’s – section 8 Refer to the cover letter of this report.

Accessibility Table of Contents Glossary ARR’s – section 9.1

Page 3

Public availability ARR’s – section 9.2

Page 2

Interpreter service statement Queensland Government Languages Services Policy

ARR’s – section 9.3

Page 2

Copyright notice Copyright Act 1968 ARR’s – section 9.4

Page 2

Information licensing Queensland Government Enterprise Architecture – Information Licensing


Page 2

General Information Introductory information

ARR’s – section 10.1 Page 4

Agency role and main functions


Operating environment


Non-financial performance

Government objectives for the community


Other whole of government plans/specific initiatives


N/A

Agency objectives and performance indicators


Pages 7 to 16

Agency service areas, service standards and other measures


Pages 7 to 17 & 52 to 53

Financial performance Summary financial performance ARR’s – section 12.1

Pages 17, 18, 48 to 49


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ANNUAL REPORT CHECKLIST FAA Financial Accountability Act 2009 FPMS Financial and Performance Management Standard ARRs Annual Report Requirements for Queensland Government Agencies

Summary Requirement

Basis for requirement Annual report reference

Governance – management and structure

Organisation structure ARR’s - section 13.1

Page 49

Executive management ARR’s - section 13.2

Pages 35 -37

Board and committees ARR’s - section 13.3

N/A

Public Sector Act Public Sector Ethics Act 1994 (section 23 and Schedule)


Page 14

Queensland public service values ARR’s – section 13.5

Pages 14

Government risk management and accountability

Risk management ARRs – section 14.1

Page 14

External scrutiny ARRs – section 14.2

Pages 17 to 44

Audit committee ARRs – section 14.3

N/A

Internal audit ARRs – section 14.4

N/A

Information systems and record keeping ARRs – section 14.5

Page 8

Governance - human resources

Workforce planning, attraction and retention and performance

ARRs – section 15.1 N/A

Early retirement, redundancy and retrenchment

Directive NO 11/12 Early Retirement, redundancy and Retrenchment

ARRs – section 15.2

N/A

Open Data Open Data ARRs – section 16 Page 14

Financial Statements Certification of Financial Statements FAA – section 62 FPMS – section 42,43 & 50 ARRs – section 17.1

Page 45

Independent Auditors Report FAA – section 62 FPMS – section 50 ARRs – section 17.2

Pages 46

Remuneration Disclosures Financial Reporting Requirements for Queensland Government Agencies

ARRs – section 17.3

Pages 14, 36 & 37

Annual Report 2018–2019Darling Downs – Moreton Rabbit Board www.ddmrb.org.au

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