user with further questions to contact the department to obtain specific information on a graph or figure grammar or spelling errors that may have been present in the original have been corrected for ease of use with limited exceptions, font size 12 has been used only departmental colours that meet a standard of the AA colour contrast have been used tables have been made accessible to screen readers, and have defined header rows images, figures, and graphs have had informative alternative text applied to enhance the user experience hyperlinks to notes have been applied to aid navigation, and hyperlinks appear on all Table of contents items headings have been applied consistently to enable the use of the navigation pane in MS Word text boxes have not been used. This report has been optimised for use with a screen reader, and we suggest the use of Nonvisual Desktop Access (NVDA) as it is free to , and was founded by two blind Australians. To enhance your experience, we suggest: turning off spelling error notification (Preferences, Document Formatting, un-tick box ‘Report spelling errors’ as there are agricultural and departmental terms that may not be found in your local computer’s dictionary set NVDA’s punctuation and symbol pronunciation to ‘some’ (Preferences, Punctuation/Symbol Pronunciation, (drop-down list), ‘Some’). For further information please contact: Department of Agriculture and Food, Western Australia Telephone: 61 8 9368 3333 Email:
Service 3: Industry and Regional Support Desired outcomes: Competitive food and agricultural industries. Effectiveness indicator 2009-2010 Target 2009-2010 Actual Variation Impact of department activity on the capacity of agri-industry to manage change and respond to opportunities. 79% 87% Positive outcome. Adoption of risk management strategies is considered a success. Key efficiency indicators 2009-2010 Target 2009-2010 Actual Variation Average cost per activity focussed on food industry needs, issues and policy development. $107,000 $27,144 See note 3. There has been an increase in the average cost when compared to 2008-2009 actual. Met this indicator. Average cost per activity focussed on industry supply chain issues. $117,000 $27,144 See note 3. There has been an increase in the average cost when compared to 2008-2009 actual. Met this indicator. Average cost per activity focussed on regional industry needs and issues $78,000 $27,144 See note 3. has been an increase in the average cost when compared to 2008-2009 actual. Met this indicator
Service 5: Community and Environmental Risk Management Desired outcomes: Reduced incidence and impact of environmental and community based risks. Effectiveness indicator 2009-2010 Target 2009-2010 Actual Variation Percentage of potentially susceptible area infested by Starlings. 1.50% 2.20% The target was based on the biology of birds and the actual is the percentage of infected property in the South West Land Division. The change in methodology is considered to better reflect the real status of starlings in Western Australia. Percentage of potentially susceptible area infested by European House Borer. 0.03% 0.16% Clearance of incursions in urban areas has been impacted by a strategic review on the impact of EHB eradication activities on fauna species. Key efficiency indicators 2009-2010 Target 2009-2010 Actual Variation Average cost per activity focussed on community and environmental risk management services. $101,000 $23,583 See note 3. There has been a minimal decrease in the average cost when compared to 2008-2009 actual. Met this indicator. Cost per diagnostic sample related to non-agricultural pests and diseases. $300 $158 See note 3. has been a significant decrease in the average cost when compared to 2008-2009 actual. This is considered a positive outcome.
level of annual and long service leave staff members have outside department guidelines should begin to deliver efficiencies for the department and the public sector. “We aim to be an organisation that is seen by our clients, employees, critical stakeholders and the community to be a responsible ‘corporate citizen’, behaving in an ethically, socially and environmentally responsible manner. Good governance and corresponding management accountabilities will ensure we identify and meet those responsibilities.” Governance and compliance This section presents our governance and compliance reports for the year ended 30 June 2010. Government and public sector relationship Management and oversight Organisational structure Operations Ethics and integrity People Finance Department’s annual estimates Communication Risk management The Honourable Redman MLA
comprehensive knowledge and skills in HR, finance, governance and compliance, procurement, asset management and information technology/systems. Operations “We plan our operations to achieve goals” Capital works Year of completion Approved project budget cost (in millions) Estimated completion cost (in millions) Cost variation (in millions) Explanation of variation Capital projects incomplete: DAFWA Relocation To Be Announced (TBA) $186,611,000 (part funding) TBA TBA New Business Case being prepared by the Office of Strategic Projects Capital projects completed: Capital Equipment Replacement Program 2010 $3,600,000 $3,600,000 $0 Program completed to budget Property rationalisation program Identified surplus land is in the process of disposal. The department is reviewing all land holdings and expects to put a property rationalisation and capital works program in place early in 2010-2011. trial
John O’Brian John is an independent member with audit, governance, risk and financial management skills and experience. 4 Rob Delane Rob is the Director General of the Department of Agriculture and Food. 3 Malcolm Goff Malcolm was the Acting Director General of the Department of Agriculture and Food until 31 October 2009. 1
2. People with disabilities have the same opportunities as other people to access the buildings and other facilities of a public authority The development of a consistent approach towards appropriate signage to meet the needs of people with disabilities is in progress The construction of access ramps to identified South Perth building to ensure that access requirements for people with disabilities is appropriate. 3. People with disabilities receive information from a public authority in a Continued awareness raising with staff to ensure that all new publications
Information accuracy and timeliness 4 Negligence/misconduct 1 Financial 0 Total 9 [Accessibility note: The figure below (Figure 11) is a bar graph which shows complaints received between 2005 and 2010. The department is aware that this image is not accessible to a screen reader, although descriptive alternative text has been provided for users of assistive technologies. Should you require further information, please contact us via telephone 61 8 9368 3333.] Figure : Complaints received 2005-2010 Freedom of Information A description of the of information and documents the department holds and how to access information under the Freedom of Information Act 1992 is contained in the department’s The Information Statement is reviewed annually and made available on the department’s website. While the number of FOI applications we received in 2009-2010 was more than double the previous year, there was no common reason or issue amongst the applications. The majority of applications were related to regulatory matters under a range of statutes administered by the department. Applications 2009-2010 Applications carried over 2 New applications received 24 Total applications 26 Application outcome 2009-2010 Applications transferred in full 1 Applications withdrawn 1 Applications completed 24 applications completed 26 Applications outstanding at 30 June 0 Application types Personal information requests 4 Non-personal information requests 20 Request to personal information 0 [Accessibility note: The figure below (Figure 12) is a bar graph which shows Freedom of Information applications received between 2005 and 2010. The department is aware that this image is not accessible to a screen reader, although descriptive alternative text has been provided for users of assistive technologies. Should you require further information, please contact us via telephone 61 8 9368 3333.] Figure : FOI applications received 2005-2010 Substantive equality 2010
[Accessibility note: In the following table Figures marked with an asterisk (*) relates to calendar year. Figures marked with double asterisk (**) relate to permanent staff.] Performance Government target 2009–2010 DAFWA target Target achieved Number of fatalities 0 0 0 0 Yes Lost time injury/disease (LTI/D) incidence rate 0 or 10% reduction 10% reduction 1.85 1.43 Yes Lost time injury severity rate 0 or 10% improvement 0 7.14 5 Yes (No – Percentage of injured workers returned to work within 28 weeks Actual percentage 100% 100%* 93%* Yes (No – DAFWA Percentage of managers trained in OSH and injury management 50% or greater 95%** 94%** 96%** Yes
Service Key indicators Land management Effectiveness • . • Efficiency • • Production system solutions Effectiveness • • Efficiency • • • Industry and regional support Effectiveness • • Efficiency • • • Market development Effectiveness • • Efficiency • • • • • • Community and environmental risk management Effectiveness • Efficiency • •
Agricultural (%) : Percentage of Western Australian primary producers in the sheep/wheat agricultural areas who used selected sustainable land management practices (Source: NRM Survey) Practices 2007 (n=280) 2008 (n=249) 2009 (n=224) 2010 Target 2010 (n=291) Agronomy Practices list header Planted perennial pasture species 39 37 31 39 42@ Planted saltland pasture species 29 37 39 37 35 Planted trees for commercial production (e.g. oil mallees, pines & bluegums) 18 19 20 19 23 Stubble retention or mulching practices 51* 64@ 75@ 68 61* Farmed to soil type 73 68 81@ 70 74 Revegetation and Biodiversity Management list header Tree/shrub planting 74 70 72 67 72 Preserve or enhanced areas of conservation value 73 71 79@ 70 75
Livestock Management list header Excluded stock from areas impacted by land degradation 66 66 66 69 72 Protected river or creek frontages from grazing animals 51 49 49 50 46 Resource Monitoring list header Regular soil testing for nutrient levels 74 72 74 74 75 Regular soil testing for pH 74 70 75 75 76 Regular soil testing for compaction 15 12 17 10** 18 Regular monitoring of the water table 35 29 38@ 30** 36 Regular monitoring of pasture/vegetation on sandy/light soils 49* 54 59 57 61 Surface Management list header
opportunities’ in various countries. The department is committed to developing diversified and expanded market opportunities for agriculture and food products. The aim of our efforts is to support and value-add to agriculture and food businesses for the benefit of all West Australians. This process of identifying opportunities and assisting industry often requires building long-term relationships with overseas buyers and can take many years to produce tangible results. Table 9 below shows a range of products the department has focused its efforts on, in various markets, over a number of years. Efforts to develop export markets can be adversely impacted by a range of external factors including the global financial crisis, climate variability, outbreak of diseases, currency fluctuations and global conflicts. The department will continue to work closely with the State’s agribusinesses to diversify markets, especially as the global recovery from the financial crisis continues.
Statement of Changes in Equity For the year 30 June 2010 Changes in Equity Category Note Contributed Equity (in dollars) Reserves (in dollars) Accumulated surplus/ (deficit) (in dollars) Total equity (in dollars) Balance at 1 July 2008 $23,009,000 $188,591,000 $98,337,000 $309,937,000 Correction of prior period error $0 $0 -$1,577,000 -$1,577,000 Restated balance at 1 July 2008 $23,009,000 $188,591,000 $96,760,000 $308,360,000 Total comprehensive income for the year $0 $12,115,000 -$41,576,000 -$29,461,000 Transactions with owners in their capacity as owners: list header Capital appropriations $2,577,000 $0 $0 $2,577,000 contributions by owners $0 $0 $0 $0 Distributions to owners $0 $0 $0 $0 Total $2,577,000 $0 $0 $2,577,000 Balance at 30 June 2009 $25,586,000 $200,706,000 $55,184,000 $281,476,000
Balance at 1 July 2009 $25,586,000 $200,706,000 S$55,184,000 $281,476,000 Total comprehensive income for the year $0 $9,191,000 -$6,445,000 $2,746,000 Transactions with owners in their capacity as owners: list header Capital appropriations $4,058,000 $0 $0 $4,058,000 contributions by owners $0 $0 $0 $0 Distributions to owners -$86,000 $0 $0 -$86,000 Total $3,972,000 $0 $0 $3,972,000 Balance at 30 June 2010 $29,558,000 $209,897,000 $48,739,000 $288,195,000 The Statement of Changes in Equity should be read in conjunction with the accompanying notes.
Total of All Services Total of All Services Income and Expenses 2010 (in dollars) 2009 (in dollars) COST OF SERVICES section header Expenses list header Employee benefits expense $121,618,000 $128,821,000 Depreciation and amortisation expense $8,174,000 $7,739,000 Supplies and services $35,310,000 $33,608,000 Other expenses $22,917,000 $28,048,000 Grants, subsidies and transfer payments $30,423,000 $51,672,000 Cost of goods sold $226,000 $386,000 Share of loss in joint venture entity using equity method $1,409,000 $91,000 Total cost of services $220,076,000 $250,364,000 Income list header Revenue list header User charges and fees $15,784,000 $18,106,000 Commonwealth grants and contributions $1,591,000 $2,883,000 Grants and subsidies from sources $32,748,000 $31,739,000 Interest revenue $1,141,000 $2,810,000 Sales $250,000 $543,000 revenue $14,989,000 $18,506,000 Total revenue $66,502,000 $74,587,000 Gains list header Gain on disposal of non-current assets $241,000 $89,000 Gains arising from changes in fair value: list header Livestock $439,000 $0 Field crops $0 $12,000
Total appropriations provided to deliver services $159,961,000 $147,422,000 -$12,539,000 $147,422,000 $133,610,000 -$13,812,000 CAPITAL section header Item 143 – Capital contribution list header Capital Expenditure list header Purchase of non-current physical assets $7,165,000 $7,073,000 -$92,000 $7,073,000 $7,502,000 $429,000 Adjustment for other funding sources -$3,107,000 -$3,015,000 $92,000 36.15 -$3.015,000 -$4,925,000 -$1,910,000 Capital Contribution (Appropriation) $4,058,000 $4,058,000 $0 4,058,000 $2,577,000 -$1,481,000 ADMINISTERED TRANSACTIONS section header Item 39 – Amount provided for administered grants, subsidies & transfer payments list header Administered capital appropriations $0 $400,000 $400,000 36.16 $400,000 $11,308,000 $10,908,000 Administered grants and transfer payments $55,000,000 $25,121,000 -$29,879,000 36.17 $25,121,000 $30,226,000 $5,105,000 DETAIL OF INCOME ESTIMATES section header Less income disclosed as Administered Income (refer ) $55,000,000 $26,188,000 $28,812,000 36.18 $26,188,000 $30,182,000 $3,994,000 Adjustments $0 $1,067,000 $1,067,000 $1,067,0000 -$44,000 -$1,111,000
9. Employee benefits expense Employee Benefits 2010 (in dollars) 2009 (in dollars) Wages and salaries $99,475,000 $102,977,000 Superannuation – defined contribution plans $10,540,000 $10,456,000 Long service leave $3,849,000 $7,656,000 Annual $3,254,000 $4,582,000 Memorandum of understanding service costs list header Agriculture Protection Board $1,838,000 $2,196,000 Rural Business Development Corporation $400,000 $954,000 Other related expenses $2,262,000 $0 Total $121,618,000 $128,821,000 Employment on-costs such as worker’s compensation insurance are included at note 12 ‘Other expenses’. The employment on-costs liability is included at note 29 ‘Provisions’ 10. Depreciation and amortisation expense Expense Item 2010 (in dollars) 2009 (in dollars) Barrier fence $246,000 $238,000 Plant and equipment $2,398,000 $2,346,000 IT equipment $725,000 $675,000 Furniture and fittings $3,000 $26,000 Vehicles and transportation equipment $740,000 $774,000 Buildings $4,064,000 $3,680,000 Total $8,174,000 $7,739,000 11. Supplies and services Supplies/Services Item 2010 (in dollars) 2009 (in dollars) Consultants and contractors $13,585,000 $11,033,000 Communications $1,963,000 $2,006,000 Travel $4,866,000 $5,786,000 $4,661,000 $4,055,000 Lease or rent payments $5,039,000 $5,854,000 Resources received free of charge (see ) $971,000 $485,000 Memorandum of understanding service costs list header Agriculture Protection $4,153,000 $4,330,000 Agricultural Produce Commission $74,000 $58,000 $35,310,000 $33,608,000 Return to index of notes
12. expenses Expense Item 2010 (in dollars) 2009 (in dollars) Maintenance and repairs $6,694,000 $6,045,000 Expensed assets $1,395,000 $2,087,000 Employment -$178,000 $1,005,000 Supplies expenses $5,195,000 $6,101,000 Electricity, gas & fuel, water $2,771,000 $2,566,000 GROH housing subsidies $1,847,000 $1,949,000 Recoups to external funds $1,091,000 $513,000 movement -$285,000 $368,000 Doubtful debts expense -$4,000 $282,000 Provision for impairment expense -$1,327,000 $573,000 Other $5,719,000 $6,558,000 $22,917,000 $28,048,000 13. Grants and subsidies Grant/subsidy 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Recurrent list header Research grant allocations $25,886,000 $48,133,000 $118,174,000 Compensations $82,000 $50,000 $37,000 Grants to farmers – other $785,000 $696,000 $578,000 Scholarships $141,000 $95,000 $82,000 Other $3,528,000 $2,698,000 $3,938,000 Total $30,423,000 $51,672,000 $122,809,000 Return to index of notes 14. Trading profit Trading item 2010 (in dollars) 2009 (in dollars) Sales $250,000 $543,000 Cost of sales list header Opening inventory -$425,000 -$390,000 Add purchases -$153,000 -$421,000 Total -$578,000 -$811,000 Less closing inventory $353,000 $425,000 Cost of goods sold -$226,000 -$386,000 Trading Profit $24,000 $157,000 During 2006-2007 the Agriculture Protection Board (APB) transferred the majority of its assets to the department in preparation for changes under the Biosecurity and Agriculture Management Bill. On
Buildings $3,000 $107,000 Vehicles and transportation equipment $85,000 $109,000 IT equipment $24,000 $12,000 Plant and equipment $263,000 $214,000 Cost on disposal of non-current assets total $381,000 $450,000 Proceeds on the disposal of non-current assets list header Land $0 $6,000 Buildings $0 $12,000 Vehicles and transportation equipment $274,000 $294,000 IT equipment $4,000 $1,000 Plant and equipment $343,000 $226,000 Proceeds on the disposal of assets total $621,000 $539,000 Gain/(loss) on disposal of assets $241,000 $89,000 Return to index of notes 17. Income from State Government Income item 2010 (in dollars) 2009 (in dollars) Appropriation revenue received during the year list header Service appropriations $147,422,000 $133,610,000 Appropriation revenue total $147,422,000 $133,610,000 Resources received free of charge section header Determined on the basis of the following estimates provided by agencies: list header Department of Water $2,000 $1,000 Department of Health $0 $0 Landgate $444,000 $213,000 Department of Treasury and Finance $272,000 $149,000 Solicitor’s Office $252,000 $122,000 Resources received total $970,000 $485,000 Royalties for Regions Funds list header Regional Infrastructure and Headworks Fund – Regional men’s health $310,000 $0 Royalties total $310,000 $0 Asset transfers section header The following assets have been transferred to other government agencies during the financial year: list header Land -$1,840,000 $0 Buildings -$446,000 $0 current
and equipment -$11,000 $0 vehicles -$14,000 $0 Total assets assumed/(transferred) -$2,312,000 $0 Total income from State government 146,391,000 134,095,000 18. Cash and cash equivalents Cash item 2010 (in dollars) 2009 (in dollars) Petty cash/travel advance $42,000 $44,000 Cash at bank $12,299,000 $10,307,000 Total $12,341,000 $10,351,000 Return to index of notes 19. Restricted cash and cash equivalents Cash/cash equivalents item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Current section header Restricted cash list header Cattle Industry Compensation Fund $6,374,000 $6,682,000 $6,341,000 Departmental Receipts in Suspense $56,000 $55,000 $82,000 Land Conservation Districts Fund $43,000 $42,000 $54,000 Royalties for Regions Fund $130,000 $0 $0 Restricted cash $6,603,000 $6,779,000 $6,477,000 Special purpose accounts section header Agriculture Research Grants Account No. 1 $8,478,000 $6,018,000 $11,152,000 Agriculture Research Grants Account No. 2 list header $2,731,000 $4,953,000 $3,697,000 Commonwealth Agriculture Activity Grants (non-interest bearing) $2,510,000 $2,674,000 $3,317,000 Commonwealth Agriculture Activity Grants (interest bearing) $18,539,000 $17,751,000 $48,890,000 Plant Research and Development $5,661,000 $4,246,000 $2,453,000
Special purpose accounts total $37,920,000 $35,642,000 $69,509,000 Total $44,522,000 $42,421,000 $75,986,000 Non-current cash/cash equivalents Item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Accrued salaries suspense account $1,933,000 $1,521,000 $985,000 Accrued salaries suspense account consists of amounts paid annually to a suspense account over a period of 10 financial years to largely meet the additional cash outflow in each eleventh year when 27 pay days occur in that year instead of the normal 26. No interest is received on this account. Accrued salaries suspense account is represented by a cash balance and is therefore equivalent to the net fair value Total item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) restricted cash and cash equivalents $46,455,000 $43,942,000 $76,971,000 Return to index of notes 20. Biological assets Biological item 2010 (in dollars) 2009 (in dollars) Livestock $1,973,000 $1,534,000 Field crops $464,000 $846,000 Total $2,436,000 $2,380,000 Return to index of notes 21. Inventories Inventory item 2010 (in dollars) 2009 (in dollars) Inventories held for resale list header Raw materials and stores $304,000 $393,000 Finished goods $49,000 $32,000 Resale total $353,000 $425,000 list header Raw materials and stores $1,425,000 $1,522,000 Inventories total $1,778,000 $1,947,000 Return to index of notes 22. Receivables Receivable item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars)
Trade receivables: current $7,514,000 $7,337,000 $9,846,000 Trade receivables: $166,000 $0 $0 Less: Allowance for impairment of receivables (a) -$239,000 -$310,000 -$38,000 Interest receivable $378,000 $479,000 $1,273,000 Accrued revenue $1,425,000 $5,938,000 $619,000 GST receivable $1,038,000 4686,000 $2,729,000 Other receivables $4,000 $88,000 $709,000 Less: Allowance for impairment of other receivables $0 $0 -$590,000 Total receivables $10,286,000 $14,218,000 $14,548,000 [Accessibility note: The following is a table referenced in the previous table under ‘Less: Allowance for impairment of receivables (a).] Receivable item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Balance at start of year $310,000 $38,000 $28,000 Doubtful expense recognised in the income statement -$4,000 $277,000 $25,000 Amounts written off during the year -$67,000 -$5,000 -$15,000 Balance at end of year $239,000 $310,000 $38,000 Return to index of notes 23. Amounts receivable for services Received item 2010 (in dollars) 2009 (in dollars) Current $3,900,000 $3,365,000 Non-current $38,627,000 $35,209,000 $42,527,000 $38,574,000 This asset represents the non-cash component of service appropriations – see note 3(n) ‘Amounts receivable for services (Holding Account)’. It is restricted in that it can only be used for asset replacement or payment of leave liability. The reconciliation at the beginning and end of the current and previous year is set out below: Account item 2010 (in dollars) 2009 (in dollars) Opening balance of Holding Account $38,574,000 $36,460,000
Transfer between classes $0 $0 $0 $0 $0 $0 $0 -$2,880,000 Expensed assets $0 $0 $0 $0 $0 $0 $0 $0 $0 Disposals $0 -$1,846,000 -$448,000 -$270,000 -$99,000 -$13,000 $0 $0 -$2,676,000 Adjustments $ $0 $1,000 $56,000 $0 $12,000 $0 $0 $69,000 Revaluation: increment/ (decrement) $1,546,000 $11,882,000 -$4,471,000 $0 $0 $0 $0 $0 $8,957,000 Depreciation -$246,000 $0 -$4,064,000 -$2,396,000 -$740,000 -$725,000 -$3,000 $0 -$8,174,000 Write-off of assets $0 $0 -$27,000 -$1,000 $0 $0 $0 $0 -$28,000 Carrying amount 30 June 2010 $5,700,000 $116,378,000 $77,838 $10,294 $2,960 $1,602 $20 $3,484 $218,276 The following table is for the 2009 financial year Item for 2009 Barrier Fence (in dollars) Land (in dollars) Buildings (in dollars) Plant & equipment (in dollars) Vehicles & transportation equipment (in dollars) IT equipment (in dollars) Furniture & fittings (in dollars) Capital works in progress (in dollars) Total (in dollars) Carrying amount 1 July 2008 $4,500,000 $99,550,000 $81,535,000 $9,820,000 $3,415,000 $2,140,000 $31,000 $5,371,000 $206,362,000 Additions $0 $0 $0 $4,279,000 $826,000 $48,000 $18,000 $2,331,000 $7,502,000 -
Total $11,120,000 $11,674,000 [Accessibility note: The following is a referenced in Provisions table under Long service leave (b). Long service leave liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after balance sheet date. Assessments indicate that actual settlement of the liabilities will occur as follows:] Settlement 2010 (in dollars) 2009 (in dollars) Within 12 months of balance sheet date $8,976,000 $10,232,000 More than 12 months after balance sheet date $12,879,000 $12,531,000 Total $21,855,000 $22,763,000 [Accessibility note: The following is a table referenced in Provisions table under Employment on-costs (c). The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including workers’ compensation insurance. The provision is the present value of expected future payments. See also note 12 ‘Other expenses’.] Provision 2010 (in dollars) 2009 (in dollars) Movements in provisions section header Movements in each class of provisions during the financial year, other than employee benefits, are set out below. List header Employment on-cost provision list header Carrying amount at start of year $6,050,000 $4,926,000 Additional provisions recognised -$70,000 $1,118,000 Payments/other sacrifices of economic benefits -$7,000 $6,000 Carrying amount at end of year $5,973,000 $6,050,000 Return to of notes 30. Equity Equity represents the residual interest in the net assets of the department. The Government holds the equity interest in the department on behalf of the community. The asset revaluation reserve represents that portion of equity resulting from the revaluation of non-current assets. Equity item 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Contributed equity list header Balance at the start of the year $25,586,000 $23,009,000 $16,304,000 Contribution by owners list header Capital contributions $4,058,000 $2,577,000 $560,000 Transfer of assets from the Agriculture Protection Board $0 $0 $6,145,000
Contributions total $4,058,000 $2,577,000 $6,705,000 Distribution to owners list header Transfer of assets to Agricultural Produce Commission -$86,000 $0 $0 Balance at the end of the year $29,557,000 $25,586,000 $23,009,000 Reserves Asset revaluation reserve The asset revaluation reserve is used to record increments and decrements on the revaluation of non-current assets, as described in accounting policy note 3(f) ‘Property, plant and equipment’. Fair value reserve The fair value reserve comprises the cumulative net change in the fair value of available for sale financial assets until the investments are derecognised or impaired. Asset 30 June 2010 (in dollars) 30 June 2009 (in dollars) 1 July 2008 (in dollars) Balance at the start of the year list header Available for sale financial assets $46,000 $264,000 $507,000 Non-current assets $200,660,000 $188,327,000 $168,204,000 Total $200,706,000 $188,591,000 $168,711,000 Net revaluation list header Available for sale financial assets $234,000 -$218,000 -$243,000 Non-current assets list header Land $11,882,000 $6,798,000 $15,356,000 Buildings -$4,471,000 $5,397,000 $6,156,000 Barrier fence $1,546,000 $138,000 -$1,389,000 Property total $8,957,000 $12,333,000 $20,123,000 net revaluation $9,191,000 $12,115,000 $19,880,000 Balance at the end of the year list header Available for sale financial assets $280,000 $46,000 $264,000 Non-current assets $209,617,000 $200,660,000 $188,327,000 Total assets $209,897,000 $200,706,000 $188,591,000 current current
Return to index of notes 37. Remuneration of senior officers The number of senior officers whose total of fees, salaries, superannuation, non-monetary benefits and other benefits received or due and receivable for the financial year, falling within the following bands are: Dollar amount 2010 2009 0 – 70,000 8 0 70,001– 80,000 1 0 90,001 – 100,000 1 110,001 – 120,000 0 1 120,001 – 130,000 0 1 130,001 – 140,000 1 0 140,001 – 150,000 1 1 150,001 – 160,000 2 1 160,001 – 170,000 2 1 170,001 – 180,000 1 1 210,001 – 220,000 0 0 320,001 – 330,000 0 0 350,001 – 360,000 0 1 The total remuneration of senior officers is: 2010 (in dollars) 2009 (in dollars) $1,308,000 $1,343,000 The total remuneration includes the superannuation expense incurred by the department in respect of senior officers. There are no senior officers who are presently members of the Government Pension Scheme. 38. Remuneration of auditor Remuneration to the Auditor General in respect of the audit for the financial year is as follows: Services provided 2010 (in dollars) 2009 (in dollars) Auditing the accounts, financial statements and performance indicators. $236,000 $227,000 This expense is included in note 12 expenses’ Return to index of notes 39. Related bodies There are no related bodies with the Department of Agriculture and Food Western Australia.
40. Affiliated bodies There are no affiliated bodies with the Department of Agriculture and Food Western Australia. 41. Jointly controlled operations (a) Major Cooperative Research Agreements – Audited 2009 Joint Venture name and principal activities Interest (%) Termination date Cooperative Research Centre for Emerging Infectious Diseases 5.49% 30-10-10 Cooperative Research Centre for Spatial Information 4.76% 14-06-10 Cooperative Research Centre for 14.30% 30-06-14 Cooperative Research Centre for Future Farm Industries 11.30% 30-06-14 Cooperative Research Centre for Desert Knowledge 0.72% 30-06-10 Cooperative Research Centre for Cotton Catchment Communities 1.74% 30-06-12 Cooperative Research Centre for Molecular Plant Breeding 8.72% 30-06-10 (b) joint ventures The department has collaborative arrangements with other parties to perform research and share in the outputs (ie intellectual property) in proportion to each participant’s research input, initial intellectual property or cash contributions. These collaborative arrangements also share the characteristics of joint venture operations. The principal activities of these joint venture operations are scientific research and development, extension and technology transfer with the ultimate aim of sharing in the output. The numbers of this type of arrangement make it impractical to list separately. The department’s contributions to these joint ventures are included in the department’s operating statements. 42. Financial instruments (a) Financial risk management objectives and policies Financial instruments held by the department are cash and cash equivalents, restricted cash and cash equivalents, amounts receivables for services, receivables, payables and available for sale financial assets. All of the department’s cash is held in the public bank account (non-interest bearing) apart from restricted cash held in a special purpose account. The department has limited exposure to financial risks. The department’s overall risk management program focuses on managing the risks identified below. Credit risk Credit risk arises when is the possibility of the department’s receivables defaulting on their contractual obligations resulting in financial loss to the department. The maximum exposure to credit risk at balance sheet date in relation to each class of recognised financial assets is the gross carrying amount of those assets inclusive of any provisions for impairment, as shown in the table at note 42(b), note 22 and note 25.
amortised cost (c) Financial instrument disclosure Credit risk and interest rate risk exposures The following tables disclose the department’s maximum exposure to credit risk, interest rate exposures and the ageing analysis of financial assets. The department’s maximum exposure to credit risk at the end of the reporting period is the carrying amount of financial assets as below. The table discloses the ageing of financial assets that are past due but not impaired and impaired financial assets. The table is based on information provided to senior management of the department. The department does not hold any collateral as security or credit enhancements relating to the financial assets it holds. The department does not hold any financial assets that had to have their terms renegotiated that would have otherwise resulted in them being past due or impaired. Interest rate exposures and ageing analysis of financial assets. The 2010 weighted average effective interest rate was 4.00% (2009: 5.38%) 2010 Interest Rate Exposure Financial assets Carrying amount Variable interest rate amount bearing Cash and cash equivalents $12,341,000 $0 $12,341,000 Restricted cash and cash equivalents $46,455,000 $33,478,000 $12,978,000 Financial assets $669,000 $0 $669,000 Amounts receivable for services $42,527,000 $0 $42,527,000 Receivables $9,248,000 $0 $9,248,000 financial assets $111,241,000 $33,478,000 $77,763,000 2009 Interest Rate Exposure Financial assets Carrying amount Variable interest rate amount bearing Cash and cash equivalents $10,351,000 $0 $10,351,000 Restricted cash and cash equivalents $43,942,000 $33,674,000 $10,268,000 Financial assets $435,000 $0 $435,000 Amounts receivable for services $38,574,000 $0 $38,574,000 Receivables(a) $13,540,000 $0 $13,540,000
Irrecoverable amounts and inventory During the financial year $67,292 (2009: $4,836) was written off in bad debts under the authority of: The Accountable Authority $67,000 $5,000 Losses through theft, defaults and other causes list header Losses of public moneys and public and other property through theft or default $1,000 $0 Amounts recovered-insurance $7,000 $5,000
Appendix 3: Portfolio Boards and Committees associated with the Department of Agriculture and Food Agricultural Produce Commission Kalgoorlie Zone Control Authority Potato Marketing Corporation of Western Australia Animal Ethics Committee Kimberley Zone Control Authority Rural Business Development Corporation Biosecurity Council Meekatharra Zone Control Authority Soil and Land Conservation Council Carnarvon Zone Control Authority Perth Market Authority Veterinary Surgeons’ Chicken Meat Industry Committee Pest Animal Control Ethics Advisory Committee Western Australian Meat Industry Authority Grain Licensing Authority Pilbara Zone Control Authority Appendix 4: Statement from the Commissioner of Soil and Land Conservation A report on the Commissioner’s operations during the year was submitted to the accountable officer in accordance with Section 25 F of the Soil and Land Conservation Act 1945. Delegations The delegation of powers Part II of the Act by the Commissioner to one Department of Environment and Conservation (DEC) and one Department of Water (DOW) Regional Manager to negotiate and administer covenants under Part IVA remain in effect. The Commissioner continues to have delegated authority from the Minister for the Environment to issue woodchip permits Land clearing assessments During 2009-2010, thirty-two agricultural clearing area and purpose permit applications were assessed for land degradation with advice provided to DEC for determination. The Commissioner also provided advice to DEC for applications that were subject to appeal and chaired one appeal committee for the Minister for the Environment. Assessment advice was provided to the Department of and Petroleum to assist them to determine 8 clearing applications. Compliance The Commissioner investigated clearing, five drainage and eight land degradation complaints. six complaints remain pending. Woodchip permits No woodchip permits were issued under the authority delegated to the Commissioner by the Minister for the Environment. Agreements to reserve and conservation covenants The Commissioner registered one Agreement to Reserve and three irrevocable Conservation Covenants during the financial year. In total, instruments under the Soil and Land Conservation Act 1945 now protect about 200,000 hectares. Soil conservation notices During the year, one Soil Conservation Notice (SCN) was discharged and six reviews were initiated at the request of the landowners. Of these, one remains pending inspection and determination by the Commissioner. For the other cases the landowners have decided not to proceed.
are rated above average yet the grass frequency trend is marginally down with stock numbers trending up. This suggests that stock numbers are reducing the capacity of the rangeland to respond to the more favourable seasons. Both these factors suggest that the increase in stock numbers in the Pilbara is unlikely to be sustainable. A return to average seasons or perhaps below average seasons could cause significant problems if stock numbers are not rapidly reduced. As expected with declining seasonal conditions in the Shrublands, the decline in recorded shrub densities was more pronounced. Overall for the period from Epoch 2 to Epoch 3 there has been an 8% decline in plant numbers in the Shrublands. The largest decline (15%) was in the sites that had below average seasonal conditions. There was still a 3% decline in plant numbers in sites that had above average seasonal conditions, suggesting that season alone was not the only factor. It would be anticipated that in above average seasons plant numbers would increase. However in six LCDs where seasonal conditions were rated as above average, plant numbers have declined. This suggests that stock densities are potentially too high to allow the favourable seasonal conditions to be expressed.