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Annual Report 2014
Banyule Housing Support Group Inc
Contents
Our Vision, Aims and Purpose
3
Banyule Housing Support Group Information
4
A Message from the President
5
Life Members and A Vote of Thanks
7
Our Organisations and Agencies
8
This year at BHSG
9
Outreach Worker Reports and Highlights
10
Committee Members
14
Finance and Operations 2013/2014
15
Financial Statements
17
Auditor’s Report
27
Committee of Management’s Annual Certificate
28
Donations and Bequests
29
Our Vision, Aims and Purpose
The Banyule Housing Support Group (BHSG)
was established in 1973 by St. Martin of Tours
Parish, Rosanna, Victoria, soon after a woman
knocked on the door of the Parish House
seeking help with finding accommodation.
Today, it is a well respected community
organisation supporting homeless people and
people who are at risk of homelessness in the
City of Banyule and its surrounding
environment.
Our Vision is to assist single
people and families who are
homeless or at risk of being
homeless to be able to
re-enter the community with
secure housing.
The Group, through its staff and
volunteers, advocates with and on
behalf of its clients and community to:
• Provide transitional accommodation.
• Provide information and referral
services.
• Assist in securing affordable long-term
accommodation.
• Empower clients to re-establish capacity
to live independently.
• Link clients to education providers and
childcare services.
• Organise and accompany clients to
appointments with legal services, financial
planners, medical and health providers,
including case-specific resource centres.
• Obtain food, furniture and financial
assistance.
• Support and assist with emergency or
crisis situations.
We support families that reside in
transitional accommodation in the City of
Banyule and provide advice, information and
links to other service providers in order to live
independently.
We aim to...
• Assist and support people in crisis resolution to re-estbalish a capacity to live
independently.
• Assist and support people who are homeless or at risk of homelessness to obtain
secure and affordable housing.
• Work with all government providers, organisations and agencies.
Page 3
Banyule Housing Support Group Information
Committee of Management
Staff
President
Housing Support / Outreach Workers
Joe Morris JP
Vice President
Mary Zaccari
Treasurer
Wan Teng Chan (from June 2014)
Mary Zaccari (March 2014 to May 2014)
Michelle Kozul (to February 2014)
Secretary
Therese Brandon
Committee Members
Jenny Brewer
Michelle Casamento
Eloise Gabriele
Margaret Phillips
Vicki Psaropoulos
Susan Giles
Esme Tyson
Administration Officer
Narelle Fousketakis
Food Run Volunteers
Coordinator
Jenny Brewer
Volunteers
Marie Bourke Carmel Harte
Marion Carroll
Angela Jackson
BronwynJanet Lee
Gabriella Dkello
Elizabeth Woodlock
Stephen Gutowski
Banyule City Council Representative
Frances Gianinotti
Auditor
Ben Finnegan CA
Finnegan Partners Pty Ltd
ABN
38974358905
Incorporated Association Number
A5737B
Page 4
Location / Contact Details
Rear of 162 Main Road
Lower Plenty, Victoria, 3093
PO Box 134, Lower Plenty, Victoria, 3093
Telephone: 03 9431 4746
Facsimile: 03 9439 6524
Email:
[email protected]
Website:www.bhsg.org.au
A message from the President
The year of 2013/2014 was a year of
Achievement and Discernment.
We would see the major achievement from
a management perspective being
achieving Accreditation. To do this Narelle
our Administrative Officer, the Accreditation
Sub Committee and the Committee of
Management have put in numerous hours
developing, drafting, finalising and
approving close to 45 policies and
procedure in order to gain that
accreditation. As you would agree, for a
small organisation such as ours, a mountain
of work had to be done.
Of course as you read this Annual Report
you will read about all the other
achievement that our workers have
achieved with families and individuals and
what the Volunteers have achieved through
food parcels. Both areas of what BHSG was
set up to achieve in the first place.
Our year of discernment has certainly
tested the Committee of Management and
relates very much to the future plans of the
Department of Human Services.In
December 2011, the Victorian Government
launched the Victorian Homelessness
Action Plan 2011 – 2015 which was about
the ‘redesign of (the) homelessness service
sector’ and that Single Providers would be
moving towards Partnering and Integration
with 2014/2015 being the time to ‘apply new
funding models to homelessness service
delivery’.
In March 2014, two other documents were
issued the first by the Government ‘New
Directions for Social Housing’ and the
second a discussion paper commissioned
by the Department of Human Services from
KPMG with the title ‘Department of Human
Services VHAP System Reform Discussion
Paper: future reform directions’.
In that discussion paper KPMG stated that
the Transitional Housing program which
was established as a short term housing
answer for people who were either
homeless or at risk of being homeless had
not worked and had become a long term
housing program and it suggested
therefore that the transitional housing stock
might be used more effectively and
efficiently in a different manner.
As you would know apart from our ongoing
support of clients BHSG main function is
Transitional Housing and so the Committee
of Management realised that with talk about
single service providers moving to
partnerships and integration and the
possible ending of transitional housing we
needed to look at the future role of BHSG.
In addition in May 2014 Services Connect
was launched and tenders were sent out to
establish consortiums of non-government
service providers that will come together to
test, refine and further develop the
Services Connect model. Up to eight
Partnerships will be established across
Victoria.
The concept of Services Connect focuses
on streamlining and simplifying access to
human services to ensure that people are
connected with appropriate services and
supports. We at BHSG with only one DHS
funded staff person were told that we were
too small to become part of a consortium.
Page 5
So what has BHSG done? In June 2014 we
commissioned SMT Management
Consultants to ‘complete a strategy review
of BHSG and produce recommendations for
the future strategic direction of the group’.
This review was not completed by the 30th
June 2014 but was presented to the
Committee of Management on the 29th July.
The result of this review was that after many
meetings with the stakeholders, it became
clear that for BHSG to go forward and to
continue to serve the homeless and those
who are at risk of being homeless in the
City of Banyule then we needed to merge
with a much larger organisation that worked
with similar clients to ourselves.
At the time of writing this report that is the
only decision that the Committee of
Management has made apart from stating
four non-negotiable points: that we want a
physical presence in Banyule; that the
Banyule Council funding for the second
worker is not jeopardized; that the three
current workers retain their positions and
that the name BHSG is maintained.
Without the continued financial support
from all levels of Government through the
Banyule City Council; Federal Department
of Families, Housing, Community Services
and Indigenous Affairs and the Victorian
Department of Human Services the service
would not have continued. Philanthropic
Trusts, Foundations and Individual Donors
provide funds to make the transition for our
families and individuals from homelessness
to a home, possible.
During 2013/2014 in kind support with food
and hampers from the Food Bank and St
Martin of Tours has also been vital as has
the work of the volunteers who prepare food
parcels for delivery.
Our Committee of Management
continues to be a source of inspiration for
their dedication to the work of the
organisation throughout the year. Being
such a small organisation without
management staff a lot of extra work is
placed on the shoulders of the Committee
Members.
Finally I would like to acknowledge and pay
respect to our wonderful staff Esme, Narelle
and Susan they work tirelessly for the
families and individuals who are referred
to us for assistance in order to move them
out of a state of homelessness or at risk of
being homeless as the demands of
accountability from Government continue to
increase.
Joe Morris, President
Page 6
Life Members
Banyule Housing Support Group is proud to mention the following dedicated individuals as
Life Members.
The following volunteers have consistently assisted and supported the organisation with their
time, efforts in supporting the Banyule Housing Support Group’s vision:
Brian Flynn
Kevin Gould
Leon Whiting
Marjorie Gould
Barry Fitzgerald
Angela Barry
Patrick Woodlock
Max Saunders
Pat Saunders
A Vote of Thanks
Banyule Housing Support Group would not be able to continue to support people who are
homeless or at risk of homelessness without the Financial Help of the
following organisations and individuals.
We give our thanks to:
Banyule City Council
Victorian Department of Human Services
Newsboy’s Foundations
Office of Housing
Gandel Foundation
Helen Macpherson Smith Trust
Sisters of Charity Foundation
Lord Mayor’s Charitable Foundation
The Queen’s Fund
Federal Department of Families, Housing,
Community Services and Indigenous
Affairs (FaHCSIA)
Many Individual Donors
Page 7
Our Organisations and Agencies
Banyule Housing Support Group acknowledges the various organisations and agencies
with which it interacts and networks. It is most appreciative of the resources provided by
these organisations and agencies.
Banyule City Council
Youth and Family Services, Home Care
Victorian Department of Human Services
Specialist Homelessness Services
Housing Establishment Fund (HEF)
Office of Housing, Preston
Other Agencies
Austin Health
Banyule Support and Information Services
Banyule Community Health
Berry Street - Youth & Family Services
Commonwealth Emergency Relief
Program (CERP)
Centrelink Social Work Department,
Greensborough and Heidelberg Offices
Community Housing Limited
Other Agencies (continued)
Exodus Community
Department of Social Services (DSS)
Foodbank Victoria
Good Samaritan Inn
Haven; Home, Safe
Homeground Services Private Rental
Brokerage Program
Housing Choices Australia
Kids Under Cover
North East Housing Services (NEHS)
NEAMI North East
St Martin of Tours Catholic Parish and
School
St Vincent De Paul Welfare Services
Salvation Army
Tenants Union of Victoria
Did you know?
In comparison to the 2012 Client Survey, feedback from
the 2014 Client Survey has indicated an overall
improvement in meeting clients needs, from 67% to 78%.
Page 8
This year at BHSG....
The food run has been an integral part of Banyule Housing Support
Group. It is only a monthly event and we usually assist around
13 families.
The volunteers do this work that makes a lot of
difference to the recipients. We are still working from a garage in West
Heidelberg and in spite of the cramped conditions and lack of
volunteers still manage to get two people to go to the warehouse to
collect the food while the rest of us prepare the boxes for when they
arrive back. These people use their own cars and petrol and we are
very grateful to them.
Once everything is sorted out and packed we then phone the workers to
come and deliver the food parcels to the various families.
Once a year we also make up hampers for Christmas for as many
families as we can. Our volunteers also carry out this work.
Without our volunteers the food run and the hampers would probably not
continue We are mostly getting the same volunteers to assist and most
of them have been with Banyule Housing for many years.
We are truly grateful to them and also to the new
volunteers who have made a big difference. Their service to the
organisation is greatly appreciated.
BHSG are always looking for volunteers to help with their Food Run,
if you are interested in helping BHSG with the food run or preparing
Christmas Hampers please do not hesitate to contact BHSG and speak
to a staff or Committee Member.
- Jenny Brewer,
Food Run Volunteer Coordinator
Banyule Housing Group
celebrates 40 years of
supporting, assisting and
engaging with Banyule’s
homeless community.
Photos top to bottom: The garage at West
Heidelberg, boxes ready for packaging, bags of
oranges in the car, (L to R) Gabi, Jenny Brewer,
Elizabeth Woodlock, Angela Jackson and Marie
Bourke.
BHSG supported the
community with the following
services and goods:
- Transitional accommodation
- Sourcing affordable housing
- Advocacy, employment & training
- Social support
- Removalist costs
- ‘Kids Under Cover’ Studio
- Utility payments, furniture,
computers/laptops and whitegoods
Page 9
Outreach Worker Reports and
Highlights
The Banyule Support Group Outreach program provides support, advice and referral to
people who are homeless or who are at risk of homelessness.
Service Delivery Overview 2013/2014
• During the year BHSG workers provided support to a total of 134 clients.
• Throughout the financial year 2013/2014, the workers provided support to 134 people in
resolving their housing crisis, of these 134 persons, 43 per cent involved supporting people
remaining in their existing homes.
• The provision of food from our Food Supply Program played a significant role in our ability to provide this support. This is an important aspect of our work as it means people can avoid becoming
homeless.
• Office of Housing (OoH) applications made up 20% of our work. A few were OoH housing
transfers but mainly new Office of Housing applications which BHSG continues to assist with. The
majority of these clients found temporary accommodation between family and friends.
• The third major group are the existing residents in transitional housing (17%). Of these 11
are waiting for houses containing 4 or more bedrooms. Only a few households moved from
Transitional Managed Housing (THM) during the year, of these, five were successfully housed by
the Office of Housing in their permanent housing.
Reason for Support
THM Residents
24
Move into Private Rental
9
Move into Community Housing Association 2
Move into OoH Housing
9
Move into Nursing Home
1
Sustain Housing 57
OoH Housing Applications
27
Other (incl Kids Under Cover studio)
5
New and Ongoing Clients
Page 10
134
Client Referral Client Data 2013/2014
Referral Source
NEHS Referrals
Banyule Community Referrals
Total Number of New Clients
26
69
95
Type of Support
Drop In
Accomm Support
Client Meetings Correspondence
Outreach
Case Co-Ordination
Phone
Home Visit
Total Contacts
46
1
312
153
85
285
1870
559
3311
Financial Assistance
• 110 clients were assisted with essential cards, 28 with removals, crisis accommodation,
storage and rent. Funds were provided for utility accounts, essential furniture and professional
services.
• Families were assisted with school expenses such as lap tops, school uniforms and holiday
camps and other extra curricular activities.
• It was thanks to Joe Morris’ hard work at successful submission writing to philanthropic
organisations that we were able to assist with furniture and educational expenses.
Food Run
• With the assistance of volunteers we have continued the food run with 132 parcels provided
over the year and an additional 40 hampers provided at Christmas time. These food parcels
have assisted the families we are working with to sustain their housing.
• Our thanks go to all those volunteers for their commitment to turning up each month and to
Jenny Brewer in Co-ordinating this necessary work.
Page 11
Acknowledgements
Narelle has been very helpful in identifying what we are able to fund from which financial
resources and simplifying details for us.
The Accreditation process was a good process for us to undertake. Narelle was fantastic and very
patient in working with us in upgrading our service system. It was great to achieve
accreditation. Clearly this will assist us with future funding requirements.
The Committee are very supportive of the work carried out by BHSG and the Executive Joe, Mary
and Therese have been easily contactable when decisions have needed to be made outside of
committee meetings.
Thank you for all your support and to Michelle in supporting our work in upgrading client’s
housing applications to Recurring Homelessness.
- Susan Giles and Esme Tyson,
Housing Outreach/Support Workers
The Banyule Housing Support Group Staff are:
Above (L to R): Narelle, Esme and Susan
Narelle Fousketakis
(BA(LegSt))
Narelle is the Administration Officer
and is currently studying the
Advance Diploma in
Accounting.
Esme Tyson
(DipSocWel, DipCommDev)
Esme is one of BHSG’s
Housing Outreach/
Support Workers.
Susan Giles
(DipWelStu; Cert in Child Care)
Susan is one of BHSG’s
Housing Outreach/
Support Workers.
Page 12
Accreditation
Banyule Housing Support Group undertook our external review against the Department of Human
Services Standards, through Quality Innovation Performance (QIP), in December 2013. I am
delighted to say we successfully completed all work for those Standards and were granted
Accredited Organisation Status early this year.
The Quality Improvement Sub-Committee has worked hard for the last 2 years to continually
improve and maintain our Standards for the benefit of our clients and the organisation. We have a
new Quality Work Plan (QWP) to follow for future improvements.
I would like to thank all of the members of the Quality Improvement Sub-Committee and the
Committee of Management for their work and commitment to the continuous quality improvement
process.
- Narelle Fousketakis,
Administration Officer
“Without the outstanding, efficient, supportive and compassionate efforts
of the workers, my family would not have come this far.”
“My worker is fantastic and she really listened to my situation and
helped me so much. Thank you so much I appreciate all the help.”
“Great support received. Thank you for all your support.”
- Comments recieved from Client Feedback Surveys August 2014
Page 13
Committee Members
President
Joseph Morris JP
Secretary
Therese Brandon
Vice President
Mary Zaccari
50 years’ experience working in the
Welfare Sector. Joe currently holds
Executive Officer of the Yarra Drug &
Health Forum and between 20012011 held various positions on
Melbourne Citymission Board.
40 years employment in Commonwealth Social Services. Positions
included Customer Service, Staff
OHS/Counselling and Management.
Therese retired from Centrelink in
2008. Prior to BHSG volunteered
for 5 years as weekly night carer at
Rosehaven-home for women and
children infected and affected by
AIDS.
Mary is a local resident and a
registered BAS Agent. She has 25
years experience as Finance
Manager for a supply chain
consultant firm and recently
undertaken the marketing of the
Company.
(Dip YL, GradDipWelAdmin, Cert IV
A&W)
(AssocDipWelSt)
Committee Members
Jenny Brewer
(CertIVDis)
Jennifer is a local resident and was
a Support Worker for the Salvation
Army between 1994 to 2004. She
has been a BHSG Volunteer food
distributor for 19 years.
Michelle Casamento
(BArts(SocSc), CertIV
CounsDrug&Alc)
Michelle has 15 years’ experience
in Housing and Homelessness. She
is currently Team Leader - Initial
Assessment & Planning at North East
Housing Service.
Eloise Gabriele
Margaret Phillips
(BEd(Pri), BEd(Early Childhood))
Margaret is a local resident and has
20 years experience with local
government within the Early
Childhood sector, including the
accreditation of early childhood
services.
Vicki Psaropoulos
(AssocDipSocWel&CommSt, Grad
CertHousPol)
Vicki is a local resident and
employed in the homelessness and
housing sector for the past 15 years.
She has a keen interest in
community development and
housing.
(AdvDipBusAcc)
Treasurer
Wan Teng Chan
(BArts (Accounting), ACCA Affiliate,
Assoc CA Singapore)
Teng has 20 years of experience in
various accounting roles
particularly in Management
Accounting and Financial Reporting/
Analysis as Finance Manager in the
Banking Industry in Singapore and
USA.
Finance Committee
Wan Teng Chan (Treasurer)
Mary Zaccari (Vice President)
Narelle Fousketakis
(BSc, MUrbPlan&Env)
Eloise is a Statutory Planner currently
working for Local Government. She
has experience in advocacy, town
planning, governance and
community consultation.
Page 14
Photo (L to R stand): Joe, Therese, Teng (Treasurer), Vicki, Frances (Banyule Council representative)
(L to R sitting): Eloise, Mary, Michelle C, Margaret, Jenny
Finance and Operations 2013/2014
It is my pleasure to present the Finance and Operation Report and Financial
Statements for 2014 of the Banyule Housing Support Group Inc.
The Banyule Housing Support Group Inc. (BHSG) is an independent, volunteer,
not-for-profit organisation established in 1973 with most of its efforts centred within the
City of Banyule.
The past financial period has produced another positive result, which I have detailed
further below.
Financial Performance for the Year
Financially the highlights for Year 2013/2014 were:
• Our surplus of $29,034 was in line with normalised earnings, which came in marginally higher
than last year’s profit of $28,530.
• Total revenue was slightly higher than last financial year. Even though some grants discontinued, some new funds came in, such as Gandel Foundation, Newsboys Foundation and Lord
Mayors Fund. Whilst the unexpended grants only increased by $5,404 in the current year,
there still remained $59,128 of grants unexpended as at 30 June 2014. The sale of Brunei
Crescent resulted in some rental loss this year, however this was compensated by a higher
grant income received, a slight gain on the disposal of the property and higher interest income earned from the proceeds of the sales.
• Expenditures increased this year mainly due to higher staff costs which were in line with the
wage increase under the new award, partially offset by lower legal and accreditation costs
incurred last year which were essential for the establishment of our governance framework.
• We saw a surge in net cash flow from $48,064 last year to $128,969 this year. This resulted
from the proceeds received from the sale of the Brunei Crescent properties, net of the repayment of the associated mortgage loan. As mentioned previously, whilst we are not a profit
orientated entity, cash operating surpluses are necessary to fund the long term and capital
commitments of the organisation, including the repair and maintenance of BHSG’s properties.
Our cash balance at the end of the year of $414,999 (includes $99,947 that is restricted) will
sustain the Group’s position.
Page 15
Finance and Operations 2013/2014
Current and future challenges
As always, we continue to look for ways to sustain, improve and grow our organisation in
order to maximise our benefit to the Community. In line with the call from Department of Human
Services for non-government organisations to form Services Connect Partnerships, BHSG has
recently carried out a strategic review of its future options that resulted in the Group looking into
the possibility of pursuing a merger with a larger, complementary community service
organisation.
Funding and Support
The BHSG is funded primarily by state and local government agencies, by grants from
community organisations, and by revenue from the rental properties we own. The BHSG is
registered with theAustralian Taxation Office as a Deductible Gift Recipient and is registered
with Victorian ConsumerAffairs for Fund Raising.
We remain greatly appreciative of the financial assistance provided by Banyule City Council
and the Department of Health and Community Services that fund our organisation’s outreach
workers and portion of our administrative costs. In addition to this funding we are thankful for
the support and guidance they provide on matters relevant to our industry.
In particular I would like to acknowledge Frances Gianinotti, who has provided much support
and valuable counsel to the Group.
Final Comments
I would like to take this opportunity to thank Narelle Fousketakis, whose role as the
Bookkeeper and Office Administrator is pivotal to the organisation. Her efficiency and
productiveness have benefited the entire Committee and her countless effort in helping
BHSG to successfully obtain accreditation status is commendable. I am especially grateful to
her and Mary Zaccari, our Acting Treasurer for being members of the Finance Committee and
supporting me to settle into my role as Treasurer.
This brings me to my final thanks to Joe Morris for his contribution as President, Mary Zaccari
as Vice President, Therese Brandon as Secretary, and all COM members for their
commendable commitment to the Committee. I am privileged to be part of this team and I
would like to thank them for their guidance and patience. I wish Joe the very best as he steps
down as President and thank him for his leadership, commitment and vision for the
organisation.
Wan Teng Chan, TREASURER
Page 16
Financial Statements
INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2014
Revenues from grants, donations and rents
Program expenditure
Administrative expenditure
Surplus result from operations
Financial income
Gain from sale of assets
Rental properties maintenance expense
Financial expense
Note
3,4
5
5
$ (2014)
271,369
(224,306)
(19,882)
$ (2013)
273,320
(212,519)
(25,884)
NET INCREASE IN RETAINED EARNINGS
27,181
7,949
3,591
(9,690)
29,031
34,917
5,348
(11,735)
28,530
NET SURPLUS / (DEFICIT)
29,031
28,530
5(b)
The above statement is to be read in conjunction with the notes to the financial statements set out on
following pages.
Page 17
BALANCE SHEET AS AT 30 JUNE 2014
Current assets
Cash assets
Receivables
Note
414,999
414,999
286,030
286,030
1(c)
620,000
3,949
623,949
1,038,948
1,521,410
(675,000)
16,962
863,372
1,149,402
62,614
25,810
88,424
61,213
23,226
84,439
6,137
6,137
94,561
3,609
146,003
149,612
234,051
944,386
944,386
915,351
915,351
6
TOTAL ASSETS
Current liabilities
Payables and other creditors
Employee entitlements
Total current liabilities
Non-current liabilities
Employee entitlements
Mortgage loan
Total non-current liabilities
TOTAL LIABILITIES
NET ASSETS
Net worth
Retained member funds
NET WORTH
$ (2013)
2
Total current assets
Non-current assets
Rental properties
CEHL’s equity in rental properties
Plant and equipment
Total non-current assets
$ (2014)
7
7(a)
7
The above statement is to be read in conjunction with the notes to the financial statements set out on
following pages.
Page 18
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2014
Retained earnings
Note
$ (2014)
$ (2013)
915,352
Opening balance at 1 July
Current year’s surplus
(excluding any reserve provision
expense)
29,034
28,530
-
-
Transfer (to) / from reserves
Closing balance at 30 June
886,822
944,386
915,352
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2014
Cash flows from operating activities
Note
Received from grants, donations, rents and other revenue
sources
Payments to clients, suppliers and employees
271,369
283,486
(224,656)
(224,237)
7,949
Interest received
(9,690)
Interest payments
Net cash from operating activities
Cash flows from investing activities
Proceeds from asset sales
Net cash from investing activities
Cash flows from financing activities
Proceeds from capital grants
-
Net cash from investing activities
Net increase in cash
2
Cash held for restricted purposes
Bank account balances
-
-
2
(3,716)
(3,716)
128,969
48,064
237,966
414,999
286,030
315,052
191,195
68,000
Reserved funds
-
(146,003)
31,947
Cash held for staff entitlements
(1,082)
(1,082)
286,030
Cash at 1 July
-
230,000
(146,003)
Repayment of secured loan
(11,735)
230,000
-
Drawdown of secured loan
5,348
52,862
-
Acquisitions of plant and equipment
59,249
44,972
-
Acquisitions of rental properties
Total cash balances
$ (2013)
46,713
Cash generated from operations
Cash at 30 June
$ (2014)
414,999
26,835
68,000
286,030
The above statement is to be read in conjunction with the notes to the financial statements set out on following pages.
Page 19
Note 1:
Summary of significant accounting policies
The financial statements are a special purpose financial report in order to satisfy the financial reporting requirements of
the Associations Incorporation Reform Act 2012. The committee has determined that the Association is not a reporting
entity.
The statements have been prepared in accordance with the requirements of the Associations Incorporation Reform Act
2012 and the following applicable Accounting Standards and other mandatory professional reporting requirements:
AASB 124:
Related Party Disclosure
AASB 107:
Statement of Cash Flows
AASB 1031: Materiality
AASB 110:
Events after the Reporting Period
AASB 101:
Presentation and Disclosure of Financial Statements
No other Accounting Standards or other mandatory professional reporting requirements have been applied.
(a)Incorporation
The Banyule Housing Support Group Inc. (BHSG) is a not-for profit entity registered under the Associations Incorporation Act 1981 (Victoria). Incorporation No. A0005737B.
(b)
Income tax
The BHSG is classified as an income tax exempt public benevolent charity.
(c)
Acquisition of assets
The purchase method of accounting is used for all acquisitions of assets. Cost is measured as the fair value of the
assets given up plus incidental costs directly attributable to the acquisition. Property assets are valued at valuation of the Committee of Management, based upon independent advice.
(d)Cash
For the purpose of the statement of cash flows, cash includes deposits at call with financial institutions and other highly liquid assets
with short periods to maturity that is readily convertible to cash on hand and are subject to insignificant risk of changes in value.
(e)
Depreciation of property, plant and equipment
Depreciation is calculated on a straight-line basis to write off the net cost of each item of plant and equipment over its expected useful life.
Furniture and fittings
10 years
Computing equipment
3 years
Motor vehicles
4 years
Property owned and maintained for the provision of accommodation to clients is recognised at cost and is not depreciated.
(f)
Employee benefits
Liabilities for wages and salaries, and annual, accumulating sick and long service leave are recognised in other creditors
in respect of employees’ services up to the reporting date and are measured at the amounts expected to be paid when the liabilities are settled.
(g)Inventory
Items of linen, whitegoods, electrical equipment, fittings and furnishings used in the premises operated by the BHSG or distributed to clients are expensed as purchased. Non-cash donations of these items are not recognised as expenses or assets.
(h)
Revenue recognition
Amounts disclosed as revenue are net of returns, allowances and taxes paid.
(i)
Receivables and payables
All receivables and payables are recognised at the amounts receivable or payable, including taxes, as they are due for settlement no more than 30 days from the date of recognition.
(j)
Unexpended funds
At the end of a financial year if the sum program’s grant income and any unexpended monies carried forward from prior years exceed the current year’s expenditure, the unexpended surplus is recognised as a current liability in the accounts. And if a program’s expenditure exceeds grant income and any unexpended monies carried forward from prior years, the program deficit is subsidised from the general funds of the BHSG.
(k)
Rounding of amounts
Amounts are rounded to the nearest dollar.
Page 20
Note 2:
Cash held for restricted purposes
Cash assets are held to cover outlays on operations as well as the following liabilities and contingencies for which
the Committee of Management considers prudent to specifically reserve funds.
a) Recognised as liabilities or reserves
Recreation and personal leave entitlements
Allowance for locums for employees on leave
Long service leave
Subtotal
($) 2014
($) 2013
13,010
10,426
12,800
12,800
31,947
26,835
12,800
12,800
6,137
3,609
b) Contingent liabilities or reserves
Replacement of motor vehicles
Transitional salaries (3 months) for funding arrangement
changes
55,200
55,200
Subtotal
68,000
68,000
Cash held for restricted purposes
99,947
94,835
Cash held for operating purposes
Cash assets
Note 3: 315,052
414,999
191,195
286,030
Funding information and program segments
The BHSG is funded by various government agencies, by member subscriptions and by donations. The BHSG is
registered with the Australian Taxation Office as a Deductible Gift Recipient. Each of the funding grants, revenues
and expenditures are maintained separately for purposes of accountability to the program funded by each agency.
The funding agents in the 2013/14 financial year are:
1.
2.
Banyule City Council (BCC)
Victorian Department of Human Services (DHS), which includes:
a.
Supported Accommodation Assistance Program (SAAP)
b.
Housing Establishment Fund (HEF)
3.
Commonwealth Department of Families, Housing, Community Services and Indigenous Affairs
(FaHCSIA)
a.
Commonwealth Emergency Relief Program (CERP)
4.
Sisters of Charity Foundation
5.
Gandel Foundation
6.
Newsboys Foundation
7.
Lord Mayors Fund
8.
Rotary Club of Rosanna
Page 21
Note 3:
Funding information and program segments (continued)
The financial items not related to the above funding programs are recognised in the General segment of the accounts.
Funding Sources of Programs
INCOME STATEMENT
Revenue
Grants received
Total ($)
BHSG ($)
2014
2014
Local
Gov’t ($)
State
Gov’t ($)
2014
Federal
Gov’t ($)
Non
Gov’t ($)
91,695
18,511
27,500
2014
2014
2014
229,706
-
92,000
Other income
58,603
58,603
-
-
-
-
Net unexpended grants
(5,404)
-
-
4,124
-
(9,528)
-
-
-
-
-
-
282,905
58,603
92,000
95,819
18,511
17,972
72,196
BHSG subsidy of programs
Total revenue
Expenditure
Outreach workers
157,913
-
85,717
Direct assistance to clients
36,483
-
-
Support for client housing
6,130
-
-
18,511
17,972
-
6,130
-
-
-
-
Administration
40,334
26,240
1,442
12,652
Depreciation
13,014
3,332
4,841
4,841
253,874
29,572
92,000
95,819
18,511
17,972
29,031
29,031
-
-
-
-
1,038,948
952,664
15,537
52,194
-
18,552
94,561
8,278
15,537
52,194
-
18,552
944,386
944,386
-
-
-
-
Total expenditure
Net surplus / (deficit)
BALANCE SHEET
Assets
Liabilities
Retained member funds
Page 22
Note 3:
Funding information and program segments (continued)
Funding Sources of Programs
INCOME STATEMENT
Revenue
Grants received
Other income
Net unexpended grants
BHSG subsidy of programs
Total revenue
Total ($)
BHSG ($)
2013
2013
Local
Gov’t ($)
State
Gov’t ($)
2013
2013
Federal
Gov’t ($)
Non
Gov’t ($)
2013
2013
220,759
-
89,500
87,548
18,511
25,200
68,076
68,076
-
-
-
-
(10,167)
-
-
(6149)
3,354
(7,372)
-
(1,928)
1,928
-
-
-
278,668
66,148
91,428
81,399
21,865
17,828
148,770
(4,726)
85,273
64,247
2,776
1,200
Expenditure
Outreach workers
Direct assistance to clients
35,809
92
-
-
19,089
16,628
Support for client housing
16,698
7,369
-
9,329
-
-
Administration
35,060
30,763
1,313
2,982
-
-
Depreciation
13,801
4,120
4,841
4,841
-
-
250,138
37,618
91,428
81,399
21,865
17,828
28,530
28,530
-
-
-
-
1,824,401
1,743,842
14,399
52,344
4,792
9,024
Liabilities
909,049
828,490
14,399
52,344
4,792
9,024
Retained member funds
915,351
915,351
-
-
-
-
Total expenditure
Net surplus / (deficit)
BALANCE SHEET
Assets
Page 23
Note 4:
Revenues
Grants received for purchase of rental properties
Grants received for operating purposes
Banyule City Council
Supported Accommodation Assistance Program
Commonwealth Emergency Relief Program
Housing Establishment Fund
Sisters of Charity Foundation
2014
$
-
-
92,000
89,500
84,517
13,250
7,178
5,000
-
Optus Community Grants
-
Helen Macpherson Smith
Gandel Foundation
Newsboys Foundation
Lord Mayors Fund
Rotary Club of Rosanna
Department of Families, Housing, Community Services and
Indigenous Affairs
Subtotal
Unapplied and prepaid grant revenues
Unexpended from previous year
Unexpended as at 30 June
Subtotal
Non-grant operating revenues
Rents received
Donations
Membership fees
Sundry revenues
Subtotal
Total operating revenues
Non-operating revenues
Proceeds of asset disposed
Interest income
Total revenues from all sources
Page 24
2013
$
80,263
13,250
7,285
10,000
6,000
9,200
6,000
-
10,000
-
6,000
-
500
-
5,261
5,261
229,706
220,759
53,724
43,557
(59,128)
(53,724)
(5,404)
(10,167)
2014
$
2013
$
39,087
3,133
60,054
2,633
55
42
47,067
62,728
271,369
273,320
3,591
-
4,792
7,949
282,909
-
5,348
278,667
Note 5:
Expense Disclosures
(a) Salaries and wages
Included in the income statement are salaries and wage expenses for the period that include superannuation, workers compensation costs, professional supervision, and an allowance for the expense of locums
to cover for extended leave: 2014
$
Salaries and wages
2013
$
157,913
148,770
(b) Depreciation
The land and house properties owned for the provision of emergency housing are recognised at valuation.
The properties are valued by Committee of Management based upon independent advice. The properties
are not amortised.
Included in the income statement are the Motor Vehicles and Office Furniture & Fixtures Depreciation:
2014
$
Revaluation adjustment
Depreciation
2013
$
-
-
13,014
13,802
-
Write off of assets disposed
-
-
Costs of asset disposal and purchase
-
Special Note: 2013 BHSG Office Furniture & Fixtures depreciation of $4,120 classified as Rental
Properties Maintenance Expense in the 2013 Income Statement, now reclassified under Administrative
Expenditure to align to 2014 as it did not relate to Rental Properties.
(c) Administrative expenses
Administrative expenses include the following items.
2014
$
Accreditation consulting and preparation
Legal and compliance expenses
2013
$
-
660
4,006
1,044
Page 25
Note 6:
Non-current assets
Property (land and buildings)
The Lawson Parade West Heidelberg properties were mortgaged up to 2013 to provide part of the funds (10%) for
the Brunei Crescent West Heidelberg development in 2010/11. Our shares of the Brunei Crescent properties were
sold to CEHL in second half of 2013 at a marginal gain.
2014
$
2013
$
$620,000
Rental properties at valuation
-
CEHL’s equity in rental properties
Plant and equipment At cost
Opening balance
(675,000)
620,000
846,410
51,548
50,466
-
Acquisitions
1,082
-
Disposals
Closing balance
Accumulated depreciation
Opening balance
Depreciation
-
51,548
51,548
34,586
20,784
13,014
13,802
47,600
34,586
16,962
29,682
-
Disposals
Closing balance
Written down value of plant and equipment
Balance at start of period
Balance at end of period
Summary of non-current assets
At cost or valuation
Accumulated depreciation
-
3,948
16,962
671,548
897,958
(47,600)
Written down value at end of period
Note 7:
$1,521,410
(34,586)
623,948
863,372
Payables and other liabilities
Current
Trade payables
Unexpended grants
Employee entitlements
Allowance for Locums
Non-current
Long service leave
Mortgage loan
Total Liabilities
2014
$
2013
$
8,278
54,336
13,010
12,800
7,487
53,724
10,426
12,800
88,424
84,437
6,137
3,609
-
94,561
146,003
234,049
a)Mortgage
The mortgage draw down for Brunei Crescent, West Heidelberg was $153,910 in December 2010. The interest rate
was 8.99% fixed for 5 years for a mortgage term of 20 years. The loan was paid out following the settlement of the
properties in second half of 2013.
Page 26
Auditor’s Report
Page 27
Committee of Management’s Annual Certificate
We certify that Banyule Housing Support Group Inc (BHSG) has complied with the
terms and conditions of all its Funding Service Agreements for the year ended 30th June
2014, and has expended funding recieved from the funding agencies on the services as
specified in various agreements.
We certify that BHSG is a financially viable agency to continue to provide services on
behalf of the funding agencies.
We certify that BHSG is a “Prescribed Association” with annual gross revenue of more
than $200,000 and assets of more than $500,000. As such, BHSG has prepared the
audited financial statements in accordance with applicable Australian Accounting
Standards and financial accountability requirements of government funding agencies.
BHSG has adhered to the relevant incorporation governing legislation in respect of
financial account preparation and lodgement, and any other requirements as specified by
relevant governing legislation.
We certify that the attached financial accountability report, presents fairly the financial
position of Banyule Housing Support Group Inc as at 30th June 2014 and its financial
performance and cash flows for the year then ended as required by the funding
agencies. The statements have been extracted from the accounting records of the
Banyule Housing Support Group Inc that have been prepared on the basis of
accounting policies consistent with applicable Australian Accounting Standards issued by
the Australian Accounting Standards Board (AASB).
The balance sheet and statement of cash flows are GST inclusive. The income statement
is GST exclusive.
Joe Morris, PRESIDENT
Wan Teng Chan, TREASURER
Page 28
Donations and Bequests
For forty years, the Banyule Housing Support Group has been helping
homeless people and people who are at risk of homelessness, in the City of
Banyule and its surrounding envrionment.
Through a strong network of members and volunteers, BHSG has provided for a
range of programs to support people experiencing homelessness, domestic
violence, mental illness, migrants and refugees and supported employment,
services, education and training and essential items.
Regular financial donations play a crucial role in our ability to help hundreds of
people each year.
Please support the Banyule Housing Support Group to continue this work.
Donate today by visiting the following website, GiveNow at www.givenow.com.au
and know that you are joining individuals or families on their journey out of
homelessness and despair.
Above: Boxes packed and ready to be distributed by BHSG’s
Food Run Volunteers.
Page 29