Intro
For the year ended 30 June 2018
Hon David Templeman MLAMinister for Local Government; Heritage; Culture and the Arts
In accordance with section 63 of the Financial Management Act 2006, I hereby submit for your information and presentation to Parliament, the Annual Report of the Department of Local Government, Sport and Cultural Industries for the reporting period ended 30 June 2018.
The Annual Report has been prepared in accordance with the provisions of the Financial Management Act 2006.
9 October 2018
Hon David Templeman Dip Tchg, BEd, MLA Minister for Local Government; Heritage; Culture and the Arts
The first year of operations for the Department of Local Government, Sport and Cultural Industries has been a year of change, challenges and achievements.
Following its establishment on 1 July 2017 the department has been implementing internal structural change, including the integration and rationalisation of duplicate functions, such as finance, ICT, human resources, information management and corporate communications.
During September the former Department of Aboriginal Affairs Aboriginal History (WA) team transferred to the department. I was also pleased to establish and appoint a new corporate executive leadership team, which has a mandate to drive the department’s strategic priorities.
During this period of delivering reform, the department also delivered on key outcomes, including the completion of Optus Stadium.
The much-anticipated opening of the stadium and Stadium Park was a major achievement, with the Community Open Day attracting about 55,000 people. The world-class facility, which is managed by VenuesWest, has since hosted capacity crowds for sporting and entertainment events.
The New Museum for Western Australia project entered the delivery phase. The $396 million initiative will be a world class experience for Western Australians and tourists alike and will be ready for opening in 2020.
The department is progressing the Government’s election commitments as a priority, including the review of the Local Government Act 1995, progressing Stop Puppy Farming legislation and the launch of the Contemporary Music Fund. The department has also progressed the most significant reforms of Western Australia’s liquor laws in a decade, with amendments to the Liquor Control Act 1988.
Over the past 12 months the department has continued to promote participation, inclusivity and achievement, through True Sport and the Female Multicultural Uniform Guide. It has delivered on important initiatives such as commemorating the centenary of the Moore River Native Settlement and the Mogumber Cemetery.
The long-term Cultural Infrastructure Strategy, which for the first time puts traditional and contemporary Aboriginal culture at the centre of a strategy to identify opportunities for cultural infrastructure, was also launched.
The 2017-18 Department of Local Government, Sport and Cultural Industries’ annual report demonstrates the breadth of projects and programs that have been undertaken by the department in the past year.
Thank you to all staff for their hard work, particularly during the transition to a new department.
I would also like to thank Minister David Templeman, Minister Mick Murray, Minister Paul Papalia, Minister Ben Wyatt and the Directors General of our partner agencies for their support during the Machinery of Government changes.
We will continue to work collaboratively with government, community organisations, peak bodies and other stakeholders towards our vision of an enlivened Western Australia with successful communities and economy. Duncan OrdDirector General Department of Local Government, Sport and Cultural Industries September 2018
Enlivened and successful communities and economy
To facilitate lively communities and economy and the offering of outstanding and inclusive sporting and cultural experiences
Vision – Excellence – Integrity – Diversity – Leadership
The Department of Local Government, Sport and Cultural Industries was established on 1 July 2017 under the Public Sector Management Act 1994.
At 30 June 2018, the department was responsible to the following Ministers:
Hon David Templeman Dip Tchg BEd MLAMinister for Local Government; Heritage; Culture and the Arts
Hon Michael (Mick) Murray MLAMinister for Seniors and Ageing; Volunteering; Sport and Recreation
Hon Paul Papalia CSC MLAMinister for Tourism; Racing and Gaming; Small Business; Defence Issues; Citizenship and Multicultural Issues
Hon. Benjamin (Ben) Wyatt MLA LLB, MSc Treasurer; Minister for Finance; Energy; Aboriginal Affairs
The department’s organisational structure at 30 June 2018 was as follows:
The Department of Local Government, Sport and Cultural Industries has the following divisions: Regulation, Culture and the Arts (WA), Sport and Recreation (WA), Planning and Service Delivery, Aboriginal History (WA), Office of Multicultural Interests (WA), Infrastructure and Corporate Services.
Below are the executive leadership roles at 30 June 2018.
The following legislation was administered by the department at 30 June 2018:
The Department of Local Government, Sport and Cultural Industries complied with all relevant legislation that governed its functions.
Broad State Government goals were supported at agency level by specific outcomes actioned through 11 department services. The department’s performance is outlined in Section 4: Agency Performance and Section 5.3: Detailed Key Performance Indicators information.
Government Goal: Results-Based Service Delivery: Greater focus on achieving results in key service delivery areas for the benefit of all Western Australians.
Note: The numbering of Services in the table above reflects their numbering in the Portfolio’s Budget Papers.
As this is the first reporting year for the department the outcome-based management framework reflects the amalgam of the former agencies’ outcome-based management frameworks. This format will be continued for the 2018-19 reporting year as outlined in the 2018-19 Budget Papers, during which time the department is developing its new outcome-based management framework to be effective for the 2019-20 reporting period.
The department did not share any responsibilities with other agencies in 2017-18.
The following performance information (financial and non financial) is the subject of a Resource Agreement signed by the Minister for Local Government; Culture and the Arts, Minister for Sport and Recreation, Minister for Racing and Gaming; Citizenship and Multicultural Interests, the Accountable Authority and the Treasurer under Part 3, Division 5 of the Financial Management Act 2006.
The relationship of Ministers to services is shown below.
A Panel of Inquiry into the City of Perth was announced on 2 March 2018 by the Minister for Local Government under the Local Government Act 1995. Mr Tony Power was appointed on 24 April 2018 to conduct the Inquiry and will investigate and report on the operations and affairs of the City of Perth to determine:
Integrated planning and reporting is a framework for Western Australian local governments to establish local priorities, linking this information to operational functions. Under the Local Government Act 1995, all local government authorities are required to produce a ‘plan for the future’. The department periodically reviews the plans published by local governments and uses the findings to inform its development and capability efforts, driving further improvements in local government planning. In 2017-18 the department reviewed 52 plans representing about 38 per cent of all local governments.
Authorised inquiries investigate the operations and affairs of local governments and have identified systemic weaknesses in the sector, in the areas of:
Further, the procurement and financial processes that local governments use may leave them vulnerable to fraud, corruption and other misconduct. Through authorised inquiries the department provides recommendations to local governments that may include training in specific areas and changes or updates in policies or procedures. This may also include referrals to relevant agencies such as the Corruption and Crime Commission and the Public Sector Commission.
Authorised inquiries are initiated under the Local Government Act 1995. They are one of several activities undertaken by the department aimed at ensuring that local governments are acting in the best interests of their communities. They also ensure that communities have confidence in their elected members to provide good governance and services. During 2017-18 the department undertook the following authorised inquiries:
Except for the City of Perth Authorised Inquiry, which ceased due to the appointment of a Panel of Inquiry on 24 April 2018, the remaining eight authorised inquiries were still current at 30 June 2018.
Sustained population growth, outer corridor greenfield development and urban densification during the last decade has increased the pressure on public open space in Western Australia. The department is working with other Western Australian State Government agencies to ensure public open space is identified early in the planning process to meet current and future demand for sport and recreation facilities.
Recreational trails in Western Australia have the capacity to build regional jobs, generate tourism, contribute to community development and positively influence wellbeing. The department has completed a ‘trails planning strategy’ and is working with local government and other agencies on implementation.
The department’s Aboriginal History Research Service (AHRS) has experienced a growing demand from Western Australia’s Aboriginal community for family history information. In 2017-18, AHRS processed a total number of 1031 requests, 24 per cent greater than the number of requests received in the previous year. It also responded to 299 family history applications, 64 per cent greater than the number of applications received in 2016-17.
With almost a third of its population born overseas, Western Australia faces a range of social and economic opportunities and challenges:
Programs are increasingly needed that support economic participation through employment and entrepreneurship, and effort is required to leverage the cultural assets of CaLD and migrant communities to strengthen the position of Western Australia internationally.
There has been a lack of appropriate storage space and infrastructure at the State Records Office since July 2001. As a result, there are now 58 linear kilometres of hard copy State archives which are currently awaiting transfer to the State Archives Collection.
Government agencies have been directed to keep these historically significant archives in their own custody until the State Records Office can accept further transfers. In addition, there is currently no capability to ensure digital information and records of permanent value are transferred to the State Records Office for ongoing preservation.
Without a centralised digital archive, digital information and assets are at risk of loss over time. The databases and electronic document management systems that are in place in government agencies are not designed to ensure permanent preservation of digital information.
The State Records Act 2000 requires that the State Records Office assist in the provision of training to State and local government agencies in matters related to information management and record keeping. Resourcing requires the State Records Office to prioritise training requests accordingly.
The department’s 2017-18 funding was allocated to 11 services. The key financial indicators are presented below with a summary of the results for the department’s effectiveness and efficiency indicators. The remainder of this chapter summarises the key strategies and achievements across these 11 services.
The Outcomes, Services and Key Performance Information reflect the amalgamation of the Departments of Culture and the Arts; Racing, Gaming and Liquor; and Sport and Recreation due to Machinery of Government changes on 1 July 2017, as well as local government and multicultural interests’ functions transferred from the Department of Local Government and Communities, and the Aboriginal History Research Unit and cultural functions from the Department of Aboriginal Affairs. Comparative information has been included from the former departments’ audited data.
38%
# Target excludes expenditure associated with State Records Office and Building Maintenance related to the Statutory Authorities.
The department supports local governments to fulfil their statutory obligations and to improve capability in the sector. The department provides training, advice and support across the local government sector and uses a risk-based approach to identify those needing targeted intervention and assistance.
The department supports the sector in the provision of good governance and compliance by monitoring, promoting and enforcing compliance with the Local Government Act 1995. Through the provision of regulatory functions primarily related to the administration of the Local Government Act 1995 including approvals, compliance monitoring and other statutory support, the department assists local governments with best practice in the sector.
Through the development and implementation of policies, programs and services, the department aims to achieve the full potential of multiculturalism.
Western Australia is one of the most culturally, linguistically and religiously diverse states in Australia, with 32 per cent of the population born overseas. The State is home to people from 190 countries, speaking 240 languages and dialects, including Indigenous languages, and following 100 religious faiths.
The Office of Multicultural Interests works to achieve the full potential of multiculturalism in WA. This requires strategies that include the whole community, including business and industry groups, government and non-government agencies, culturally diverse communities and the wider community.
The department supports the delivery of arts and culture activities across Western Australia through funding programs and partnerships.
In 2017-18 the department distributed $28 million in funding to bring a vibrant mix of arts and culture to Western Australian audiences. This included $18.8 million to non-government organisations, $3 million awarded to individuals, groups and organisations through project grants and $6.7 million in Royalties for Regions funding distributed through the Creative Regions grants programs.
The department contributes to the development of the State by delivering strong evidence-based culture and the arts policy, research and planning to achieve State Government outcomes.
The department’s Aboriginal History (WA) (AHWA) unit provides the most authoritative Aboriginal family history service in Western Australia. It gives Aboriginal people access to historical family records and specialist research to trace their genealogical information. The extensive family history collection is used to progress significant projects that build knowledge and understanding of Aboriginal history and promote reconciliation.
AHWA responds to requests from native title representative bodies, and government agencies seeking native title information. Redacted copies of information are provided to academics and researchers in response to research applications. The department works closely with many external organisations to verify ancestral information ensuring accuracy of the work and is also frequently approached to provide expert knowledge to assist in the development of significant projects.
The department undertakes the development and implementation of research and industry projects to strengthen the policy basis of its programs and services.
Working with a range of stakeholders and partners, the department provides information and opportunities to foster knowledge growth, connections and access to industry intelligence. This may include statistics on cultural funding, employment, attendance and participation, and WA’s values and attitudes towards culture and the arts.
The department manages cultural infrastructure on behalf of the Government of Western Australia and the provision of centralised services to the Culture and Arts Portfolio and other agencies.
The department manages maintenance of 65 buildings that support the delivery of cultural services. These buildings are in Perth, Fremantle, Geraldton, Kalgoorlie and Albany and the majority are heritage listed. The buildings are used for various purposes including the exhibition and safe storage of the State’s collections of cultural material, performing arts, conservation and research.
The department undertakes planning and policy for cultural infrastructure and participates on major cultural infrastructure projects including the New Museum for Western Australia, transformation of the Perth Cultural Centre, and the Art Gallery of Western Australia rooftop development. The department also manages some of the services’ contracts, such as utilities, making savings through larger volume centrally managed contracts and investment in new technology. Reducing the cost of operations is an important contribution to the financial viability of the sector.
State information management and archival services which consists of a regulatory/advisory component for all government organisations, as well as management of and access to the State Archives Collection.
The State Records Office is the Western Australian public records authority with responsibility for managing the State Archives Collection and for regulating and providing guidance on government information management. The State Records Act 2000 prescribes the role of the State Records Office, the State Archivist and Executive Director State Records (Director of State Records), and the State Records Commission.
The department receives, processes and determines applications in accordance with the legislation.
The department provides a licensing service for the liquor and gambling industries. Applications are considered and determined on their merits in accordance with the relevant legislative requirements.
Applications for the liquor industry are evaluated and determined by the Director of Liquor Licensing or appointed delegate and applications for the gambling industry are evaluated and determined by the Gaming and Wagering Commission. The department receives a service fee from the Gaming and Wagering Commission for assessing applications for the gambling industry.
On behalf of the Gaming and Wagering Commission the department enables community and sporting clubs to fundraise through community gaming activities. During 2017-18, the department approved community gaming activities that raised $80.5 million, with $32.9 million being returned to beneficiary organisations.
The department performs audits and inspections to verify that the provision of gambling and liquor is conducted in a responsible and lawful manner.
Under the legislative framework provided in the Liquor Control Act 1988, the department undertakes regular audits and inspections to regulate the sale, supply and consumption of liquor, and to minimise harm and ill-health to the public. Additionally, inspections are undertaken to ensure that licensed premises are being operated and maintained to a standard that meets consumer expectations.
On behalf of the Gaming and Wagering Commission, the department undertakes audits and inspections to regulate the lawful conduct of gambling activities that are permitted under the Betting Control Act 1954, the Casino Control Act 1984, the Gaming and Wagering Commission Act 1987, and the Racing and Wagering Western Australia Act 2003.
The department provides strategic leadership for the sport and recreation industry and support for infrastructure development through funding and advice to sport and recreation groups State-wide, including State and local governments.
Strategic and operational policies are key contributors to the achievement of outcomes for the sport and active recreation sector. Development of policy is underpinned by a broad awareness of current and new issues which then inform the department’s programs and services.
Built and natural spaces form the settings in which sport and active recreation occurs. Availability and accessibility of these settings contribute to participation and achievement.
The department provides support for organisations and personnel delivering sport and recreation State-wide from participation to the elite level through advice and funding support.
Participation in sport and active recreation contributes to mental and physical well-being and the development of strong networks and support structures within the community. The department works together with the sporting sector to not only support talented athletes and teams to achieve in local, national and international level competitions, but support and recognise achievement at all levels.
By building on the existing capabilities of individuals and organisations, the department enables them to operate at their best and provide quality opportunities for participation in sport and active recreation.
The department provides experiential outdoor activities to the Western Australian community through the management of recreation camps.
The department’s sport and recreation camps are a successful community service operation delivering quality, affordable, accessible camp experiences in Western Australia. There are four metropolitan locations: Bickley (Orange Grove), Ern Halliday (Hillarys), Point Walter (Bicton), Woodman Point (Coogee) and one regional location at Camp Quaranup (Albany).
The camps offer ‘bed nights’ (overnight stays) and ‘participations’ (physical activity) providing a foundation for engagement with the outdoors. Since the initial capital improvements in 2007, the recreation camps have generated $40 million in revenue, that has been reinvested to improve the experiences offered at the camps. This has provided a social dividend of two million physical activity hours for the WA community, while also supporting flexible employment options in the outdoor recreation sector through employment of causal instructors and support staff.
INDEPENDENT AUDITORS REPORT
To the Parliament of Western Australia
DEPARTMENT OF LOCAL GOVERNMENT, SPORT AND CULTURAL INDUSTRIES
I have audited the financial statements of the Department of Local Government, Sport and Cultural Industries which comprise the Statement of Financial Position as at 30 June 2018, the Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Cash Flows, Schedule of Income and Expenses by Service, Schedule of Assets and Liabilities by Service and Summary of Consolidated Account Appropriations and Income Estimates for the year then ended, and Notes comprising a summary of significant accounting policies and other explanatory information,including Administered transactions and balances.
In my opinion, the financial statements are based on proper accounts and present fairly, in all material respects, the operating results and cash flows of the Department of Local Government, Sport and Cultural Industries for the year ended 30 June 2018 and the financial position at the end of that period. They are in accordance with Australian Accounting Standards, the Financial Management Act 2006 and the Treasurer’s Instructions.
I conducted my audit in accordance with the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Department in accordance with the Auditor General Act 2006 and the relevant ethical requirements of the Accounting Professional and Ethical Standards Boards APES 110 Code of Ethics for Professional Accountants (the Code) that are relevant to my audit of the financial statements. I have also fulfilled my other ethical responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
The Director General is responsible for keeping proper accounts, and the preparation and fair presentation of the financial statements in accordance with Australian Accounting Standards, the Financial Management Act 2006 and the Treasurer’s Instructions, and for such internal control as the Director General determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Director General is responsible for assessing the agency’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Western Australian Government has made policy or funding decisions affecting the continued existence of the Department.
As required by the Auditor General Act 2006, my responsibility is to express an opinion on the financial statements. The objectives of my audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
As part of an audit in accordance with Australian Auditing Standards, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:
I communicate with the Director General regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
I have undertaken a reasonable assurance engagement on the design and implementation of controls exercised by the Department of Local Government, Sport and Cultural Industries. The controls exercised by the Department are those policies and procedures established by the Director General to ensure that the receipt, expenditure and investment of money, the acquisition and disposal of property, and the incurring of liabilities have been in accordance with legislative provisions (the overall control objectives).
My opinion has been formed on the basis of the matters outlined in this report.
In my opinion, in all material respects, the controls exercised by the Department of Local Government, Sport and Cultural Industries are sufficiently adequate to provide reasonable assurance that the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities have been in accordance with legislative provisions during the year ended 30 June 2018.
The Director General is responsible for designing, implementing and maintaining controls to ensure that the receipt, expenditure and investment of money, the acquisition and disposal of property, and the incurring of liabilities are in accordance with the Financial Management Act 2006, the Treasurer’s Instructions and other relevant written law.
As required by the Auditor General Act 2006, my responsibility as an assurance practitioner is to express an opinion on the suitability of the design of the controls to achieve the overall control objectives and the implementation of the controls as designed. I conducted my engagement in accordance with Standard on Assurance Engagements ASAE 3150 Assurance Engagements on Controls issued by the Australian Auditing and Assurance Standards Board. That standard requires that I comply with relevant ethical requirements and plan and perform my procedures to obtain reasonable assurance about whether, in all material respects, the controls are suitably designed to achieve the overall control objectives and the controls, necessary to achieve the overall control objectives, were implemented as designed.
An assurance engagement to report on the design and implementation of controls involves performing procedures to obtain evidence about the suitability of the design of controls to achieve the overall control objectives and the implementation of those controls. The procedures selected depend on my judgement, including the assessment of the risks that controls are not suitably designed or implemented as designed. My procedures included testing the implementation of those controls that I consider necessary to achieve the overall control objectives.
I believe that the evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Because of the inherent limitations of any internal control structure it is possible that, even if the controls are suitably designed and implemented as designed, once the controls are in operation, the overall control objectives may not be achieved so that fraud, error, or noncompliance with laws and regulations may occur and not be detected, Any projection of the outcome of the evaluation of the suitability of the design of controls to future periods is subject to the risk that the controls may become unsuitable because of changes in conditions.
I have undertaken a reasonable assurance engagement on the key performance indicators for the Department of Local Government, Sport and Cultural Industries for the year ended 30 June 2018. The key performance indicators are the key effectiveness indicators and the key efficiency indicators that provide performance information about achieving outcomes and delivering services.
In my opinion, in all material aspects, except for the possible effect of the matter described in the Basis for Qualified Opinion section of my report, the key performance indicators of the Department of Local Government, Sport and Cultural Industries are relevant and appropriate to assist users to assess the Department’s performance and fairly represent indicated performance for the year ended 30 June 2018.
The Department has not been able to reliably measure a key efficiency indicator, Cost Per Access Service and has elected not to report it. As a consequence, the Department has not complied with the requirement to report results for all key performance indicators approved by the Under Treasurer.
The Director General is responsible for the preparation and fair presentation of the key performance indicators in accordance with the Financial Management Act 2006 and the Treasurer’s Instructions and for such internal control as the Director General determines necessary to enable the preparation of key performance indicators that are free from material misstatement, whether due to fraud or error.
In preparing the key performance indicators, the Director General is responsible for identifying key performance indicators that are relevant and appropriate having regard to their purpose in accordance with Treasurers Instruction 904 Key Performance Indicators.
As required by the Auditor General Act 2006, my responsibility as an assurance practitioner is to express an opinion on the key performance indicators. The objectives of my engagement are to obtain reasonable assurance about whether the key performance indicators are relevant and appropriate to assist users to assess the agency’s performance and whether the key performance indicators are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. I conducted my engagement in accordance with Standard on Assurance Engagements ASAE 3000 Assurance Engagements Other than Audits or Reviews of Historical Financial Information issued by the Australian Auditing and Assurance Standards Board That standard requires that I comply with relevant ethical requirements relating to assurance engagements.
An assurance engagement involves performing procedures to obtain evidence about the amounts and disclosures in the key performance indicators. It also involves evaluating the relevance and appropriateness of the key performance indicators against the criteria and guidance in Treasurer’s Instruction 904 for measuring the extent of outcome achievement and the efficiency of service delivery. The procedures selected depend on my judgement, including the assessment of the risks of material misstatement of the key performance indicators. In making these risk assessments I obtain an understanding of internal control relevant to the engagement in order to design procedures that are appropriate in the circumstances.
I have complied with the independence requirements of the Auditor General Act 2006 and the relevant ethical requirements relating to assurance engagements. In accordance with ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements, the Office of the Auditor General maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.
This auditor’s report relates to the financial statements and key performance indicators of the Department of Local Government, Sport and Cultural Industries for the year ended 30 June 2018 included on the Department’s website. The Department’s management is responsible for the integrity of the Department’s website. This audit does not provide assurance on the integrity of the Department’s website, The auditor’s report refers only to the financial statements and key performance indicators described above. It does not provide an opinion on any other information which may have been hyper/inked to/from these financial statements or key performance indicators. If users of the financial statements and key performance indicators are concerned with the inherent risks arising from publication on a website, they are advised to refer to the hard copy of the audited financial statements and key performance indicators to confirm the information contained in this website version of the financial statements and key performance indicators.
CAROLINE SPENCERAUDITOR GENERALFOR WESTERN AUSTRALIAPerth, Western Australia2 October 2018
The accompanying financial statements of the Department of Local Government, Sport and Cultural Industries have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the reporting period ended 30 June 2018 and the financial position as at 30 June 2018.
At the date of signing we are not aware of any circumstances which would render the particulars included in the financial statements misleading or inaccurate.
Shanaeya SherdiwalaChief Finance Officer2 October 2018
Duncan Ord OAMDirector General2 October 2018