Queensland Shelter

Annual Report 2012-13

The Queensland Government, through the Department of Housing and Public Works, provided funding

to Queensland Shelter to provide housing peak advisory services to the Minister for Housing and the

Department.

07 3831 5900 | info@qshelter.asn.au515 Wickham Terrace, Spring Hill QLD 4004

ContentsBoard Members

Delegates

Chairperson’s Report: Wynn Hopkins

Treasurer’s Report: Ian Ford

Secretary’s Report: Morrie Evans

Executive Officer’s Report: Adrian Pisarski

Financial Statements

Independent Auditor’s Report

4

5

6

7

8

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10

14

Photo: Q Shelter conference, Housing in the 21st Century, June 2013.

ChairpersonWynn HopkinsWynn has been a member of Queensland Shelter since 1992 and joined the Board of Queensland Shelter as Chairperson in 2006. Wynn retired from front line Supported Accommodation Assistance Program(SAAP) services in 2003 and is still well connected with the housing and homelessness sector. Wynn maintains her knowledge of current issues through the Cairns Housing Network, also a Queensland Shelter branch.

Vice Chairperson Peter SpearrittPeter became Vice Chair of the Board of Queensland Shelter in 2009. He has worked on the National Housing Strategy, overseen by Brian Howe in the l990s, and has written about housing, urban planning, green space provision and

coastal overdevelopment. Peter worked on a major new website, queenslandplaces.com.au at the University of Queensland and has represented Queensland Shelter in a number of public forums and at meetings with government ministers and key planning bodies.

TreasurerIan Ford Ian has over 20 years experience as a commercial accountant/financial controller for medium size companies both in Queensland and in London. He also spent time working for the Queensland Public Service as Assistant Internal Auditor for the Department of Education. Since Ian joined the Sunshine Coast Housing Council Inc. in 2005 and subsequently Coast2Bay Housing Group Ltd as Chief Finance Officer, he has developed his interest and knowledge in not-for-profit financial management and administration.

SecretaryMorrie Evans

Morrie has been a member of Queensland Shelter since 2002. Morrie offers over 11 years’ experience in large public housing programmes in Australia and Canada including a strong tenant focus, consultation and support philosophy. As CEO of Coast2Bay Housing Group, he brings a passion for strong community and regional-based housing and support services, and strongly subscribes to the philosophy of empowering people to develop the skills and capacity to become self sufficient.

Board Members Executive

Photo: Q Shelter Board 2012-13 (from left, top row) Peter Spearitt, Darryl Lynch, Ian Ford, Morrie Evans, (from left, bottom row) Sophie Paterson, Wynn Hopkins, Rachel Watson and Vitay Kaitinis (absent).

Darryl Lynch Darryl has been a member of Queensland Shelter since 2004 and was a delegate for the Mackay branch for seven years. He is currently the Treasurer of the Mackay Regional Tenant Group and has been involved in the area’s tenant participation program for the past 20 years. Darryl is also a member of the Australasian Housing Institute and supporter of the Mackay Housing Interest Network.

Sophie PatersonSophie has been a member of Queensland Shelter since 2009. Sophie’s association with Central Queensland Tenants Association spans 11 years and she is currently the Treasurer and a delegate for this association. Sophie is on the Board of Reach, part of the Community Housing Council (BDIU) and is the Secretary for the Rockhampton Women’s Shelter.

Rachel WatsonRachel has been a social worker for the past 20 years and has experience in the areas of alcohol and drugs, Indigenous communities, homelessness and housing and leadership. Rachel is committed to the provision of quality service delivery within a strong quality framework and the role of systems advocacy.

Vitay KaitinisVitay has been involved in the provision of affordable housing since 1981 with the Tasmanian Government, and over the past three and a half years with the Horizon Housing Company on the Gold Coast. During this time he has gained extensive experience working within the asset and development and tenancy areas where he has held a variety of positions including senior asset management and service centre management positions. Vitay has also been involved in the development and implementation of housing policy.

Queensland Shelter Annual Report 2012-13 5

DelegatesFar North Queensland Sharon Large

Mackay Margaret Robertson & Jennifer Emmett

Central Queensland Karol Battams

Sunshine Coast Lee Banfield & Jo Dunstan

North Moreton Rose Butler & Miranda Lipke

Brisbane North Kevin van Katwijk & Heidi Zanchetta

Redlands/Bayside Karen O’Donohue

Gold Coast Janet Maroney

South West Brisbane Michael Parish

Agencies Supporting the Housing of Refugees, Asylum Seekers and Migrants (ASHRAM) Fiona Caniglia

Seniors Tracey Douglas

Bowen Sandra Dwight, Carmen Becker & Penny Coles

Ipswich Kim Schiemer

Darling Downs Bronwyn Herbertson

Townsville Damien Holmes

Hervey Bay Marilyn Sard

Cairns Wynn Hopkins

Logan Janet Maroney

General Board Members

Chairperson’s ReportWynn Hopkins

Photo: Q Shelter chairperson, Wynn Hopkins at the Q Shelter conference, Housing in the 21st Century, June 2013.

This is my sixth and final report as Chair of Queensland Shelter and so I would like to take this opportunity to reminisce a little and share some of the highlights and challenges presented to me and the organisation over this time.

2012-13 was a celebratory time. Q Shelter celebrated 25 years of operation with a retrospective which involved many of our long term supporters and previous managers. Q Shelter also held a conference entitled Housing in the 21st Century. The newly appointed Minister for Housing and Public Works Hon Tim Mander opened the conference and key note speakers were representatives from Federal and State governments, academics and peak bodies. It was a very successful two days of housing sector participation.

Reflecting on these 25th anniversary celebrations, it’s clear the organisation has an extraordinary

history. My first Annual General Meeting as Chair was October 2007. Just days before, Kevin Rudd had been elected as Prime Minister and Tanya Plibersek was appointed Housing Minister. Ms Plibersek had given an undertaking that she would attend our AGM in appreciation to Executive Officer, Adrian Pisarski who had worked tirelessly as a member of the Housing Summit to get Housing on the Political agenda and thus increase the stock of affordable housing. Despite the inevitable tiredness at the end of a campaign and the demands of being an incoming Minister, Ms Plibersek honoured her commitment and flew in just in time to address the AGM and express her thanks; we were honoured.

My memory of chairing my first conference for Q Shelter in 2009 was a harrowing affair, the week of the conference a State election was called and the Government was thrust into caretaker mode, hence

all our scheduled speakers who were government employees could not participate. I recall standing on the stage trying to fill in time until a suitable replacement speaker could be located; my feeble repartee didn’t fill the void. Yet the feedback about the conference was overwhelmingly positive, a huge factor in taking on the challenge of hosting Housing in the 21st Century this year.

The past six years has seen the passing of three of Q Shelter’s Board members and my esteemed colleagues. Vale William Small, Ann Langley and Gavin Coman.

Finally I would like to thank the dedicated staff of Q Shelter and fellow board members, Peter Spearritt, Rachel Watson, Morrie Evans, Ian Ford, Sophie Paterson, Vitay Kaitinis and last but not least Daryl Lynch for their hard work and support during 2012-13.

Queensland Shelter Annual Report 2012-13 7

Queensland Shelter’s governance mechanisms include delegates from our Branches across Queensland meeting three times per year, the Board meeting every two months and the Executive Committee (a subset of the Board) meeting once per month. This layered approach to governance allows the delegates forum and full Board meetings to consider emerging housing issues while the Executive Committee concentrate on strategic and governance issues including organisational priorities, financial planning, and significant relationships.

The outgoing Board and Executive met in 2012/13 at the required meetings as follows:

Executive Committee21 November 2012 (with full Board)

12 December 2012 (by teleconference)

30 January 2013 (strategic planning with full Board)

20 February 2013 (with full Board)

20 March 2013

17 April 2013 (with full Board)

15 May 2013

11 June 2013 (with full Board)

17 July 2013

21 August 2013 (with full Board)

18 September 2013

Board21 November 2012

30 January 2013 (strategic planning)

20 February 2013

17 April 2013

11 June 2013

21 August 2013

Delegates 18 October 2012

21 February 2013

11 June 2013

Annual General Meeting 18 October 2012

The work of these governing bodies is supported by a Secretariat of ten staff (8.3 FTE). The team has delivered an agreed work plan of policy reports as well as promoting housing policy solutions through the 2013 Q Shelter conference Housing in the 21st Century, branch liaison, The Quarterly Magazine, and fortnightly ebulletins which have kept our readers abreast of current developments in housing not just in Queensland, but across Australia.

Insurance

Queensland Shelter’s insurance arrangements are now aligned with the financial year. In May 2013, the Executive received a brief on insurance options from the secretariat and provided input about risk management and insurance needs. The decision was taken to insure through PN Insurance with the following cover:

Management Liability: limit of indemnity $2,000,000 and $4,000,000 in aggregate

Voluntary workers: aggregate limit of insurance: $1,000,000 per insurance period, $300,000 for non-scheduled aircraft

Business insurance:

• Building and contents: $82,500

• Business interruption: $1,200,000 plus $50,000 increased costs of working

• Liability: $20,000,000 and $100,000 for equipment in our control

• Theft: $30,000 cover

• Glass cover

• Portable and valuable items: $12,315

• Electronic equipment: $48,000 plus $10,000 for restoration of data

Q Shelter has delivered on its mandate for the period and I take this opportunity to thank the Board and staff for their commitment, professionalism and camaraderie over the past 12 months. The future will drive Q Shelter down a different path. Let this path be as beneficial to the community as the past one has been.

Secretary’s ReportMorrie Evans

Photo: (below, from left) Wynn Hopkins and Morrie Evans

I am pleased to present Queensland Shelter’s Treasurer’s Report for the financial year 2012-13.

Queensland Shelter’s 2012-13 recurrent funding was provided by the Department of Housing and Public Works.

During the year, our major sources of non-grant funding were Q Shelter conference income, Chair fees for

our Executive Officer’s participation in National Shelter, and Management Fees associated with hosting a National Shelter project position.

Throughout 2012-13, our income and expenditure reported reasonably close to budget for core funding expenditure. The major component of core spending is for staff related costs, at 77.5%. Our conference income was less than budgeted, but this was offset by corresponding savings in conference costs. The conference made a modest surplus of $12,605. Our term deposit strategy continues to augment both our core and organisational funds. The final result for the year was a modest deficit against core funding of $2887. Overall there was a consolidated surplus of $29,502 which includes organisation’s funds. The year’s strategic financial focus has been on the uncertainty that

we, along with many community sector organisations, have felt about funding security. There has long been recognition by the Q Shelter Board that it would be prudent for the organisation to diversify its sources of income. This will be a major theme in the year to come.

In closing I acknowledge the support of the Secretariat, especially Mary MacNaught our Finance Officer for her valuable assistance in the financial area, and the Executive Officer, Adrian Pisarski, whose Management has ensured the delivery of the Board’s financial strategies in 2012-13.

Treasurer’s Report Ian Ford

Executive Officer’s ReportAdrian PisarskiThe past 12 months have been dominated by a new approach to social and affordable housing by a new government. Q Shelter has seemed stable relative to the many changes happening in our space and sector and we hope to continue to serve the sector and work with government in the balanced and solutions focussed manner we have developed.

We have had two Ministers at the State level and two at the Federal level in that time and we are also moving to the end of the increased investments associated with the National Affordable Housing Agreement.

In Queensland there have been dramatic headlines and a great deal of angst which we hope may now be

settling. We were pleased to hear the Minister, The Hon Tim Mander, give an outline of the approach he is seeking cabinet endorsement for at our conference in June and we look forward to seeing the detail which will provide direction for affordable housing in Queensland over the next period.

Queensland Shelter Annual Report 2012-13 9

Photo: (left) Q Shelter Tresurer, Ian Ford (below) Q Shelter Executive Officer, Adrian Pisarski.

Internally we have remained remarkably stable with only two staff changes. In January we welcomed Kim Zoe Evans to our team as our Communications Officer, replacing Joanna Carson who left us to go working in the UK and in June, Kym Lawrence moved on from her role as our Senior Administration Officer.

The staff team continues to develop and there are a few things that require noting and mentioning. In June we ran our state-wide conference and the feedback has encouraged us to think the conference was successful and the agenda well set. People responding to our survey indicated that they were satisfied or very satisfied with the event. The great bulk of the work in developing the conference program and running the logistics was carried by Kate Cowmeadow so I thank her for her efforts in that and every other regard. She is extremely capable and makes my job much easier and did a fantastic job in putting on what for us is a major event.

One of the highlights of the conference for me was the launch of the Rental Affordability Index which

Tegan Richardson has developed. It is a new metric that we have wanted to have available and which we believe will attract sponsorship and be a regular feature in media reports. The major issue around affordability is the rental market and yet the media is only interested in the relative affordability of home ownership, until now.

The staff team has a diverse range of skills and we are learning to utilise them more effectively. Noelle Hudson is a social planner, Tegan is an economist and Peter, Cedric and others have vast experience and great all round policy and sector engagement skills.

It has been a stressful year for me as it always is with a change of government. We negotiated the change of government reliant on our focus on good policy and programs, regardless of which party is in power and that approach has held us in good stead.

Watching programs and services have funding withdrawn has caused great angst internally for us but more so for those services experiencing the cuts directly. The Government

has set out an ambitious agenda and change is always challenging.

I have been encouraged that along with change the Government is focussed on good outcomes for people experiencing hardship in the housing market.

In closing, I note that I am also about to experience some significant changes. I have just stood down as the Chairperson of National Shelter after 8.5 years in the role and I am also about to take leave for the next six months. By the time this is published I will hopefully be recharged and well rested and looking over the horizon at a return.

I will be on leave until January 27 2014 and by now Penny Gillespie will have been my locum for a few months. I have every confidence Penny will have continued our work program and brought some fresh eyes and approaches, which will bring her vast experience to the benefit of our sector.

Queensland Shelter Incorporated Financial Statements For the Year ended 30 June 2013Queensland Shelter Incorporated Income & Expenditure Statement For the Year ended 30 June 2013

2013 2012 $ $

Income Sale of Merchandise 4,223 535 Grants & Reimbursements 1,095,130 962,604 Sponsorship 74 11,392 Chair Fees 15,000 20,000 Memberships 9,225 11,411 Management Fees 19,588 - Conference Income 93,032 -

Total Receipts 1,236,272 1,005,942

Expenditure Advertising 2,640 3,544 Asset Purchases <$5000 139 2,231 Auditor’s Remuneration - Audit & review of financial statements 5,100 5,100 Bank Charges 760 690 Cleaning 4,254 4,204 Consultancy Fees 4,249 16,845 Conferences and Seminars 2,543 764 Computer Supplies 9,788 16,262 Depreciation 32,089 29,623 Donations - 2,500 Electricity 3,435 3,168 Amenities 3,914 3,813 Friends of Lady B 400 355 Fees & Permits - 43 Fringe Benefits Tax and Expenses 14,386 7,815 Governance Costs 32,367 27,051 Hire of Plant & Equipment - 488 Honorarium 3,000 3,000 Holiday Pay Provision 16,749 - Insurance 5,683 6,371 Long Service Leave Provision 5,228 19,892 Magazines, Journals & Periodicals 798 869 Membership Fees 7,870 7,660 Motor Vehicle Expenses 11,204 8,874 Meeting Expenses 1,297 1,167 Postage 1,942 995 Printing & Stationery 11,708 18,693

The accompanying notes form part of these financial statements.These financial statements have not been subject to audit or review and should

be read in conjunction with the attached Compilation Report.

2013 2012 $ $ Project Grant To Branches 27,716 22,559 Repairs & Maintenance 6,705 5,421 Reimbursements 19,292 8,875 Reimbursements – National Shelter 106,647 - Security Costs 1,320 785 Sick Leave Provision (2,071) 18,375 Staff Training & Welfare 10,785 12,317 Staff Replacement Expenses 15,118 8,728 Sponsorships 1,000 - Sundry Expenses 1,439 318 Superannuation Contributions 59,035 57,074 Telephone 18,546 17,878 Tenant Focus Project 2,234 27,143 Travelling Expenses 37,197 37,734 Wages 650,855 627,797 Workshop & Events Expenses 88,162 1,331 Workcover 4,036 4,074 1,229,559 1,042,426

Other Income Interest Received 22,789 30,665 Capital Gain (Loss) on Sale of Non-current Assets - 15,500 22,789 46,165

Operating Surplus 29,502 9,681

Note 2013 2012 $ $

Current Assets Cash and Cash Equivalents 4 482,833 428,301 Other 16,560 42,049 Total Current Assets 499,393 470,350

Non-Current Assets Property, Plant and Equipment 5 32,436 61,733 Total Non-Current Assets 32,436 61,733

Total Assets 531,829 532,083

Current Liabilities Trade and Other Payables 6 75,311 90,131 Provisions 7 231,476 211,570 Other 17,425 30,513 Total Current Liabilities 324,212 332,214 Total Liabilities 324,212 332,214

Net Assets 207,617 199,869

Association Funds Reserves 8 - 21,755 Operating Surplus 207,617 178,114

Total Association Funds 207,617 199,869

Queensland Shelter Annual Report 2012-13 11

Queensland Shelter Incorporated Trading, Profit and Loss Statement For the Year ended 30 June 2013

2013 2012 $ $ Project Grant To Branches 27,716 22,559 Repairs & Maintenance 6,705 5,421 Reimbursements 19,292 8,875 Reimbursements – National Shelter 106,647 - Security Costs 1,320 785 Sick Leave Provision (2,071) 18,375 Staff Training & Welfare 10,785 12,317 Staff Replacement Expenses 15,118 8,728 Sponsorships 1,000 - Sundry Expenses 1,439 318 Superannuation Contributions 59,035 57,074 Telephone 18,546 17,878 Tenant Focus Project 2,234 27,143 Travelling Expenses 37,197 37,734 Wages 650,855 627,797 Workshop & Events Expenses 88,162 1,331 Workcover 4,036 4,074 1,229,559 1,042,426

Other Income Interest Received 22,789 30,665 Capital Gain (Loss) on Sale of Non-current Assets - 15,500 22,789 46,165

Operating Surplus 29,502 9,681

Queensland Shelter Incorporated Balance Sheet As at 30 June 2013

Note 2013 2012 $ $

Current Assets Cash and Cash Equivalents 4 482,833 428,301 Other 16,560 42,049 Total Current Assets 499,393 470,350

Non-Current Assets Property, Plant and Equipment 5 32,436 61,733 Total Non-Current Assets 32,436 61,733

Total Assets 531,829 532,083

Current Liabilities Trade and Other Payables 6 75,311 90,131 Provisions 7 231,476 211,570 Other 17,425 30,513 Total Current Liabilities 324,212 332,214 Total Liabilities 324,212 332,214

Net Assets 207,617 199,869

Association Funds Reserves 8 - 21,755 Operating Surplus 207,617 178,114

Total Association Funds 207,617 199,869

Queensland Shelter IncorporatedNotes to the Financial Statements For the Year ended 30 June 20131. STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements are special purpose financial statements prepared in order to satisfy the financial reporting requirements of the Associations Incorporation Act (QLD). The committee has determined that the association is not a reporting entity.The financial statements have been prepared on an accruals basis and are based on historic costs and do not take into account changing money values or, except where specifically stated, current valuations of non-current assets. The following material accounting policies, which are consistent with the previous period unless stated otherwise, have been adopted in the preparation of the financial statements.

(a) 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. Bank overdrafts are shown within borrowings in current liabilities on the balance sheet.

(b) Provisions Provisions are recognised when the association has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured using the best estimate of the amounts required to settle the obligation at the end of the reporting period.

(c) Employee Benefits Provision is made for the association’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits have been measured at the amounts expected to be paid when the liability is settled.

(d) Property, Plant and Equipment Leasehold improvements and office equipment are carried at cost less, where applicable, any accumulated depreciation.

The depreciable amount of all fixed assets are depreciated over the useful lives of the assets to the association commencing from the time the asset is held ready for use.

Leasehold improvements are amortised over the shorter of either the unexpired period of the lease or the estimated useful lives of the improvements.

(e) Trade and Other Receivables Trade receivables are recognised initially at the transaction price (i.e. cost) and are subsequently measured at cost less provision for impairment. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets. At the end of each reporting period, the carrying amount of trade and other receivables are reviewed to determine whether there is any objective evidence that the amounts are not recoverable. If so, an impairment loss is recognised immediately in income and expenditure statement.

(f) Revenue and Other Income Revenue is measured at the fair value of the consideration received or receivable after taking into account any trade discounts and volume rebates allowed. For this purpose, deferred consideration is not discounted to present values when recognising revenue.

Interest revenue is recognised using the effective interest method, which for floating rate financial assets is the rate inherent in the instrument. All revenue is stated net of the amount of goods and services tax (GST).

(g) Trade and Other Payables Trade and other payables represent the liabilities at the end of the reporting period for goods and services received by the association that remain unpaid. Trade payables are recognised at their transaction price. Trade payables are obligations on the basis of normal credit terms.

(h) Goods and Services Tax (GST) Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO). Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included with other receivables or payables in the statement of financial position.

2013 2012 $ $

2. Profit Expenses Employee Benefits Expense 748,218 735,027 Depreciation and Amortisation 32,089 29,623 Advertising 2,640 3,544 Bank Charges 760 690 Insurance 5,683 6,371 Postage 1,942 995 Printing & Stationery 11,708 18,693 Repairs & Maintenance 6,705 5,421 Telephone 18,546 17,878 Other Expenses 423,022 224,184 1,251,313 1,042,426

3. Profit for the YearProfit before income tax expense from continuing operations includes the following specific expenses:

Charging as Expense Movements in Provisions Depreciation - Depreciation of Property, Plant and Equipment 32,089 29,623

Other Provisions:- - Employee Benefits 19,906 38,267

Net Expenses Resulting from Movement in Provisions 51,995 67,890

Remuneration of the Auditor:- - Audit & review of financial statements 5,100 5,100 5,100 5,100 Reimbursements 19,292 8,875

4. Cash and Cash Equivalents Cash at Bank 482,833 428,301 482,833 428,301 Reconciliation of Cash Cash and Cash Equivalents 482,833 428,301 482,833 428,301 5. Property, Plant and Equipment Plant and Equipment Plant & Equipment 92,893 120,301 Less Accumulated Depreciation & Impairment 85,403 108,469 7,490 11,832

Motor Vehicles 75,621 75,621 Less Accumulated Depreciation & Impairment 50,675 25,720 24,946 49,901

Total Plant and Equipment 32,436 61,733

Total Property, Plant and Equipment 32,436 61,733

6. Trade and Other Payables Current Trade Creditors 62,981 85,390 Provision for GST 12,330 4,741 75,311 90,131

Total Trade and Other Payables 75,311 90,131

7. Provisions

Current Provision for Unexpended Funds 7,356 7,357 Provision for Unexpended Grants 13,636 13,636 Provision for Unclaimed Wages 358 358 Provision for Holiday & Sick Leave 134,296 119,619 Provision for Long Service Leave 75,830 70,600 231,476 211,570 10. Reserves

Wages Reserve 2009/10 - 21,755 - 21,755

Queensland Shelter Annual Report 2012-13 13

2013 2012 $ $

2. Profit Expenses Employee Benefits Expense 748,218 735,027 Depreciation and Amortisation 32,089 29,623 Advertising 2,640 3,544 Bank Charges 760 690 Insurance 5,683 6,371 Postage 1,942 995 Printing & Stationery 11,708 18,693 Repairs & Maintenance 6,705 5,421 Telephone 18,546 17,878 Other Expenses 423,022 224,184 1,251,313 1,042,426

3. Profit for the YearProfit before income tax expense from continuing operations includes the following specific expenses:

Charging as Expense Movements in Provisions Depreciation - Depreciation of Property, Plant and Equipment 32,089 29,623

Other Provisions:- - Employee Benefits 19,906 38,267

Net Expenses Resulting from Movement in Provisions 51,995 67,890

Remuneration of the Auditor:- - Audit & review of financial statements 5,100 5,100 5,100 5,100 Reimbursements 19,292 8,875

4. Cash and Cash Equivalents Cash at Bank 482,833 428,301 482,833 428,301 Reconciliation of Cash Cash and Cash Equivalents 482,833 428,301 482,833 428,301 5. Property, Plant and Equipment Plant and Equipment Plant & Equipment 92,893 120,301 Less Accumulated Depreciation & Impairment 85,403 108,469 7,490 11,832

Motor Vehicles 75,621 75,621 Less Accumulated Depreciation & Impairment 50,675 25,720 24,946 49,901

Total Plant and Equipment 32,436 61,733

Total Property, Plant and Equipment 32,436 61,733

6. Trade and Other Payables Current Trade Creditors 62,981 85,390 Provision for GST 12,330 4,741 75,311 90,131

Total Trade and Other Payables 75,311 90,131

7. Provisions

Current Provision for Unexpended Funds 7,356 7,357 Provision for Unexpended Grants 13,636 13,636 Provision for Unclaimed Wages 358 358 Provision for Holiday & Sick Leave 134,296 119,619 Provision for Long Service Leave 75,830 70,600 231,476 211,570 10. Reserves

Wages Reserve 2009/10 - 21,755 - 21,755

Queensland Shelter IncorporatedIndependent Auditor’s Report We have audited the accompanying financial report, being a special purpose financial report, of Queensland Shelter Incorporated (the association), which comprises the committee’s report, the assets and liabilities statement as at 30 June 2013, the income and expenditure statement for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the statement by members of the committee.

Committee’s Responsibility for the Financial ReportThe committee of Queensland Shelter Incorporated is responsible for the preparation of the financial report, and has determined that the basis of preparation described in Note 1 is appropriate to meet the requirements of the Associations Incorporation Act (QLD) and the needs of the members. The committee’s responsibility also includes such internal control as the committee determines is necessary to enable the preparation of a financial report that is free from material misstatement, whether due to fraud or error.

Auditor’s ResponsibilityOur responsibility is to express an opinion on the financial report based on our audit. We have conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial report, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the association’s preparation of the financial report that gives a true and fair view, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the association’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the committee, as well as evaluating the overall presentation of the financial report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

OpinionIn our opinion, the financial report presents fairly, in all material respects, the financial position of Queensland Shelter Incorporated as at 30 June 2013 and its financial performance for the year then ended in accordance with the accounting policies described in Note 1 to the financial statements, and the Associations Incorporation Act (QLD).

Basis of Accounting and Restriction on DistributionWithout modifying our opinion, we draw attention to Note 1 to the financial report, which describes the basis of accounting. The financial report has been prepared to assist Queensland Shelter Incorporated to meet the requirements of the Associations Incorporation Act (QLD). As a result, the financial report may not be suitable for another purpose.

Peter Mangan

Wilson Ross Accountants

Dated this 22nd day of October 2013

Queensland Shelter Annual Report 2012-13 15

The Board members have determined that the entity is not a reporting entity and that this special purpose financial report should be prepared in accordance with the accounting policies outlined in Note 1 to the accounts.

In the opinion of the board this financial report:

1. Presents fairly the financial position of QLD Shelter Incorporated as at 30 June 2012 and its performance for the year ended on that date.

2. At the date of this statement there are reasonable grounds to believe that the entity will be able to pay its debts as and when they fall due.

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

Queensland Shelter Incorporated Statement by Members of the Board For the year ended 30 June 2013

Dated this 23rd day of October 2013

Wynn Hopkins

Q Shelter Chairperson

Ian Ford

Q Shelter Treasurer

07 3831 5900 | info@qshelter.asn.au515 Wickham Terrace, Spring Hill QLD 4004