jas anz · 8 annual report 2014–2015jas-anz chairman’s introduction in preparing for this...

ANNUAL REPORT 2014–2015

JOINT ACCREDITATION SYSTEM OF AUSTRALIA AND NEW ZEALAND

ABBREVIATIONS

19 September 2015

The Hon Christopher Pyne MP Minister for Industry, Innovation and Science House of Representatives Parliament House Canberra ACT 2600 AUSTRALIA

The Hon Paul Goldsmith Minister of Commerce and Consumer Affairs Parliament Buildings Wellington NEW ZEALAND

Dear Ministers

I am pleased to submit to you the Annual Report for the Joint Accreditation System of Australia and New Zealand (JAS-ANZ) for the year ending 30 June 2015.

Yours faithfully

Mike Willing Chairman Joint Accreditation System of Australia and New Zealand (JAS-ANZ)

2 JAS-ANZ ANNUAL REPORT 2014–2015

ABBREVIATIONS

APLAC Asia Pacific Laboratory Accreditation Cooperation

ARB Accreditation Review Board

CAB Conformity Assessment Body

CNCA Certification and Accreditation Administration of China

CRM Customer Relationship Management

EA European co-operation for Accreditation

EMS Environmental Management System

GHG Greenhouse Gas

IAF International Accreditation Forum

IANZ International Accreditation New Zealand

IEC International Electrotechnical Commission

IECQ International Electrotechnical Commission Quality Assessment System For Electronic Components

ILAC International Laboratory Accreditation Cooperation

ISO International Organization for Standardization

ISO CASCO International Organization for Standardization Committee on Conformity Assessment

MCAA Multilateral Cooperative Accreditation Arrangement

MLA Multilateral Recognition Arrangement

MOU Memorandum of Understanding

MRA Mutual Recognition Agreement

NATA National Association of Testing Authorities

PAC Pacific Accreditation Cooperation

OH&S Occupational Health and Safety

QMS Quality Management System

SAC Singaporean Accreditation Council

SAM Standards Accreditation and Metrology

SCI Statement of Corporate Intent

TAC Technical Advisory Council

TBT Technical Barriers to Trade

TC Technical Committee

TIA Australian Technical Infrastructure Alliance

WTO World Trade Organization

iii

CONTENTS

Letter to Ministers i

Abbreviations ii

About JAS-ANZ 1

Mission, Goals and Values 2

What is Accreditation? 3

JAS-ANZ Network 4

SECTION 1: OVERVIEW OF 2013–2014 7Chairman’s Introduction 8

Chief Executive’s Report 9

Global Food Safety 10

SECTION 2: ACHIEVING OUR GOALS 13Treaty Goal A: Integrity and Confidence 14

Treaty Goal B: Trade Support 21

Treaty Goal C: Linkages 23

Treaty Goal D: International Acceptance 26

Quality Trade Case Study 29

SECTION 3: GOVERNANCE AND MANAGEMENT 31JAS-ANZ Structure 32

Governing Board 33

Technical Advisory Council 35

Accreditation Review Board 37

Secretariat 39

SECTION 4: FINANCIAL REPORT 43Governing Board Members’ Declaration 44

Balance Sheet 46 Statement of Changes in Equity 47 Statement of Cash Flows 48 Notes to the Financial Statement 49 Declaration of the Governing Board 58 Independent Auditor’s Report 59 Compilation Report 61

Detailed Income and Expenditure Statement 62

1

ABOUT JAS-ANZ

JAS-ANZ was established in 1991 by the Australian and New Zealand governments to strengthen the trading relationship between the two countries and with other countries,the Agreement between Australia and New Zealand establishing the Governing Board, Technical Advisory Council and Accreditation Review Board of the Joint Accreditation System of Australia and New Zealand (the JAS-ANZ Treaty) requires JAS-ANZ to operate a joint accreditation system and to deliver on four goals relating to:

• Integrity and Confidence

• Trade Support

• Linkages

• International Acceptance.

JAS-ANZ operates on a not-for-profit basis. The organisation comprises:

• the Governing Board, which is appointed by the Australian and New Zealand Governments

• the Technical Advisory Council (TAC), which advises the Governing Board on the operation of the joint accreditation system

• the Accreditation Review Board (ARB), which is responsible for granting, maintaining, extending, reducing, suspending and withdrawing conformity assessment bodies’ accreditation.

JAS-ANZ has a secretariat of 24 employees who help the Governing Board fulfil its obligations.

JAS-ANZ recognises 133 public and proprietary schemes over five program areas:

• management systems certification

• product certification

• personnel certification

• inspection and Greenhouse Gas (GHG) validation and verification.

Accreditation schemes 133 public and proprietary schemes

Principal schemes Quality Management (ISO 9001)

Environmental Management (ISO 14001)

OH&S Management (AS/NZS 4801, OHSAS 18001)

Food Safety Management (PrimeSafe, ISO 22000)

Emerging programs Asset management

Number of JAS-ANZ accredited certification and inspection bodies

131 (71 Australia/New Zealand, 60 off-shore)

Key markets Australia, New Zealand, Korea, India, China, Turkey and Vietnam

Regional and international recognitions IAF MLA, PAC MLA, ILAC MRA, APLAC MRA, MCAA

Number of accredited certificates 2014–15 › 110,000


MISSION, GOALS AND VALUES

MISSION

To ensure that JAS-ANZ accreditation enhances national, trans-Tasman and international trade to achieve international recognition for the excellence of Australian and New Zealand goods and services.

VISION

JAS-ANZ will be the accreditation body of choice nationally, regionally and internationally.

GOALS

Integrity and Confidence: maintain a joint accreditation system that gives users confidence that goods and services certified by accredited bodies meet established standards.

Trade Support: obtain and maintain acceptance by Australia and New Zealand’s trading partners for domestic management systems and exported goods and services.

Linkages: create links to relevant bodies that establish or recognise standards for goods and services or that provide conformity assessment.

International Acceptance: obtain mutual recognition and acceptance of conformity assessment with relevant bodies in other countries.

VALUES

JAS-ANZ provides leadership in accreditation for Australia and New Zealand and is committed to:

behaving with integrity and trust by

• maintaining an ethical organisation that engenders trust and understanding with all stakeholders

• operating and communicating in a transparent manner.

being professional at all times by

• practicing good corporate governance and meeting all statutory requirements

• ensuring highly professional personnel and services.

creating value through our people by

• providing professional development

• encouraging innovation

• encouraging teamwork

• recognising the significant contributions of our staff and volunteers.

having a strong customer focus by

• recognising our treaty obligations to the community

• adhering to the technical obligations of our mutual recognition arrangements

• developing and maintaining relationships with our stakeholders

• implementing an effective communication strategy.

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WHAT IS ACCREDITATION, AND WHO BENEFITS?

The organisations that are attested to by JAS-ANZ are mostly certification or inspection bodies a very small number are involved in verification and validation the functions that they all carry out are certification, inspections or verification/validation of products, processes, services, systems or persons for convenience we refer to all accredited bodies as Conformity Assessment Bodies (CABs).

WHAT IS ACCREDITATION?

Accreditation is an independent third-party endorsement of CABs. Conformity assessment plays an important role in the large and complicated markets for goods and services primarily, it allows organisations that meet specified standards to signal the quality and reliability of their goods and services to their customers an overt symbol or mark of quality and reliability is a valuable asset in itself. In response to demand for this, over time, many CABs have emerged to provide certification and inspection services.

For conformity assessment to be meaningful, it must consistently and reliably signal quality and, therefore, should only be awarded to products and services that meet specified standards where many CABs operate in a market, however, it is difficult for CABs themselves to provide verification of the value of their services. Accreditation plays the important role of assuring that conformity assessment services are provided with competence and independence.

WHO BENEFITS?

The service provided by JAS-ANZ allows CABs to highlight their competence, demonstrate their independence and to gain international recognition in providing this service, JAS-ANZ makes a wider economic contribution, not only to the CABs who are accredited, but also to the clients who seek the services of CABs and the ultimate consumer of certified and/or inspected products.

Econ

omic

Gro

wth

Hig

her

qual

ity

prod

ucts

and

ser

vice

sPROCESS

By Achieving its Objectives

JAS-ANZ Creates

Economic Value

For CABs Their ClientsThe End

Consumer

And ultimately, the market

Integrity and Confidence

Reduces information

asymmetriesCost are reduced

Can verify the credibility of

CABs

Better informed purchasing

Trade Support

Reduces cost of overcoming trade

barriers

Use accreditation to facilitate recognition

Client organisations gain market

access

Access higher quality goods

LinkagesBuilds links for

capacity building and cooperation

CABs gain new opportunities

Signals their credibility

Costs of product approvals are

reduced

International Acceptance

Establishes its credibility

CABs gain recognition

Costs of product approvals are

reduced

Access higher quality goods

JAS-ANZ VALUE CHAIN


JAS-ANZ is involved in a wide range of working relationships, each of which contributes to achieving our goals.

As the government-appointed accreditation body responsible for providing accreditation of conformity assessment bodies (CABs) in the fields of certification and inspection, JAS-ANZ’s direct working relationships are with CABs.

Schemes combine the disciplines of accreditation, testing, inspection and certification with the requirements of a scheme owner JAS-ANZ operates more than 130 schemes in conjunction with private and public partners scheme owners may be industry associations, regulatory authorities and CABs that need a conformity assessment solution.

JAS-ANZ is part of an international network of organisations that perform similar services on behalf of governments internationally, the network is the International Accreditation Forum (IAF) and the International Laboratory Accreditation Cooperation (ILAC) regionally, it is the Pacific Accreditation Cooperation (PAC) and the Asia Pacific Laboratory Accreditation Cooperation (APLAC)

JAS-ANZ aligns with these organisations to the extent that they are consistent, and not in conflict, with, any terms contained in the Treaty, any policy direction set by the Australian and New Zealand governments, the laws of Australia and New Zealand, or deliberations of the Governing Board.

Direction and management oversight

Direction and management

oversight

Peer review and bilateral cooperation

Accreditation assessment

SECRETARIAT

Australian Government New Zealand Government

GOVERNING BOARD

Other Accreditation Bodies

Scheme owners

International Accreditation Forum

(IAF)

Comformity assessment bodies

Certified organisations and personnel

Certification/ Inspection

Technical Infrastructure

International Laboratory Cooperation

Accreditation (ILAC)

Pacific Accreditation Cooperation (PAC)

Asia Pacific Laboratory Accreditation

Cooperation (APLAC)

Mutual recognition arrangements

Cooperation on Standards Measurement and Accreditation

Related Services

EXTERNAL RELATIONSHIPS

SECTION 1: OVERVIEW OF 2014–15

This section provides a summary of 2014–15. It consists of:

• CHAIRMAN’S INTRODUCTION• CHIEF EXECUTIVE’S REPORT


CHAIRMAN’S INTRODUCTION

In preparing for this 2014-2015 annual report, I took some time to peruse the internet, as I was interested in seeing how we featured externally as an organisation. I was amazed by the extraordinary number of times JAS-ANZ was referred to on quality assurance related issues by international and national quality related organisations, government and non-government agencies, accreditation and certification bodies, and commercial organisations. It highlighted to me the significance of our role in international commerce and trade and the contribution we make as an organisation in assisting with the unencumbered exchange of products and services between individuals, organisations and international trade.

As an example of our significance and reputation, in March, the JAS-ANZ CEO and I were invited by the Singapore Accreditation Council (SAC) to explore opportunities for closer cooperation. We were invited to attend their annual conference with members of Singapore’s industry because of the high regard SAC has for JAS-ANZ’s structure and approach to accreditation, and they were very keen to hear first-hand and learn from JAS-ANZ’s experiences. This visit also provided the opportunity to explore partnership opportunities within Singapore, and a follow up visit from SAC personnel is being organised for later this year. My most significant observation from our visit was the level of commitment to quality accreditation and certification by the large numbers of senior company management attending the conference and engaging in the discussions – food for thought for our two countries.

JAS-ANZ continues to grow and improve as an organisation, and our recent board/senior executive strategic retreat reviewed and endorsed our plans and activities as we move forward. The Governing Board is fully supportive of the current environment of consolidation post the restructure of the organisation. The past two years has seen a number of changes in terms of structure and processes within the organisation, and so a time for bedding in these changes is necessary. Over the past year, the Governing Board has invited a number of key stakeholders to provide feedback on the performance of accredited certification, bringing a number of key messages and valuable insights.

In the future, we expect to continue our progression along this path, utilising highly skilled resources, skill-base and knowledge going forward. Our people are our most valuable resource driving us to success, and we expect to continue demonstrating great leadership within the industry. This past year, we have reasonably pitched our fees and have continued to ensure our revenue is sufficient to both sustain our growth and support the various projects that we see as enhancing the field of quality in which we have a wider responsibility for improvement.

I wish to thank all board members, all JAS-ANZ personnel, and ARB and TAC members for their commitment and unending energy they bring to the work and success of JAS-ANZ.

Mike Willing Chairman JAS-ANZ

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CHIEF EXECUTIVE’S REPORT

This annual report describes the main outcomes for the past year in terms of what the organisation committed to in the Statement of Corporate Intent 2014–15.

Overall, the organisation has met its objectives and the work program that was set out in the Statement of Corporate Intent 2014-15. Some activities that were planned were not finalised by 30th June 2015, and these have been carried over as part of the three-year rolling planning.

The operating environment continues to be broadly stable. There has been interest generated around the publication of updated versions of ISO 9001 and ISO 14001. Debate about the problem of non-complaint product in the building and construction sector has led a number of stakeholders to inquire about the role of third-party certification in creating greater certainty about product performance.

Our ability to work with stakeholders was boosted by the Commonwealth Standards and Conformance Advisory Group under the Department of Industry and Science. This provided a valuable forum for technical infrastructure organisations to work through issues in the application of standards and conformance to de-regulation, trade support and non-compliant product. A similarly useful initiative is sponsored by the Ministry of Business, Innovation and Employment in New Zealand.

Important steps were taken towards establishing an alliance with QualityTrade. During the year, we developed a formal arrangement aimed at promoting the capabilities of certified organisations through the QualityTrade B2B portal. QualityTrade offers a significant new channel for wider business interests to identify certification and certified organisations as offering more reliable and lower risk products and services than other business portals.

Assessment activities have been dominated over the last year by transitions and additional requirements associated with both standards and schemes. Throughout the year, JAS-ANZ carried out just over 1,600 days of assessment activity.

Assessment activity Number of days

Critical location 60.5

Follow-up 25.5Initial 129.25Reassessment 87.25Scope extension 160.87Surveillance 600.25Witnessing 557.5Total 1621.12

In carrying out our role JAS-ANZ is exposed to risk of misappropriation of its identity from organisations seeking to make unwarranted claims of accreditation or holding accredited certification this is being managed with our legal advisors but further measures will be necessary to try and counter these types of claims.

After completing an internal restructure, we have now commenced a program of additional appointments to fill newly created roles. JAS-ANZ continues to hold a strong operating position and is well equipped to meet its obligations.

Dr James Galloway Chief Executive JAS-ANZ

11

OVER

VIEW

OF 2010–2011

During the year we established and continued to build

valuable linkages where conformity assessment

expertise has supported the goals of a number of

organisations, including:

• Department of Ageing, Disability & Home Care (NSW).

• Department of Building and Housing (New Zealand).

• Department of Labour (New Zealand).

• Department of Foreign Affairs and Trade (Australia).

• Department of Human Services (Victoria).

• Ministry of Health (New Zealand) relating to Aged Residential Care Homes.

• New Zealand Food Safety Authority relating to the development of criteria for the assessment of Territorial Authorities as part of the domestic food review.

• Pharmacy Guild of Australia.

Overall the results for the year leave JAS-ANZ in a good

position to deal with expected further growth and the

emergence of new areas of assessment activity.

Dr James Galloway

Chief Executive

JAS-ANZ


GLOBAL FOOD SAFETY INITIATIVE

The Global Food Safety Initiative (GFSI) is an industry-driven initiative providing thought leadership and guidance on food safety management systems necessary for safety along the supply chain. GFSI brings together leading food safety experts from retail, manufacturing and food service companies, as well as international organisations, governments, academia and service providers to the global food industry to collaborate on how to make food sector supply chains function more effectively and cohesively, with the objective to share knowledge and promote a harmonised approach to food safety across the food industry. This work is achieved through technical working group and stakeholder meetings, conferences and regional events.

GFSI provides a benchmarking framework for food schemes. This concept was developed in the late 90s, during which period there had been a number of food safety issues for the industry. At the time, there were a number of public and proprietary food safety certification schemes and supplier assurance schemes that provided various levels of food safety assurance to customers and consumers.

The industry had lost confidence and was looking for a way to cut through the complexity. This is where GFSI and the benchmarking framework were born. Within the framework, GFSI recognises schemes that are able to provide food safety outcomes required by food customers and consumers, through reviewing the scheme standards, audit regimes and scheme management.

GFSI of today is more than a benchmarking organisation; it now tackles other issues that affect the safety of food and food supply chains, including: food safety auditor competence and certification; market access through their Global Markets Programme; and strategies for engagement with governments and international organisations through their Global Regulatory Affairs Working Group.

SECTION 2: ACHIEVING OUR GOALS

TREATY GOALS

Integrity and confidence

Trade support

Linkages

International acceptance.

STRATEGIES

3–5 Years

How we aim todeliver on theTreaty Goals.

OBJECTIVES

1–3 Years

The outcomes weare striving forwithin the term ofthe Statement ofCorporate Intent.

ACTIVITIES

1 Year

The specificactivities providingmeasurableoutcomes andperformance

This section outlines JAS-ANZ’s activities during 2014–15 under each of the eight objectives set by the Governing Board.• TREATY GOAL A. INTEGRITY AND CONFIDENCE

- Objective 1. Accreditation services

- Objective 2. International accreditation

- Objective 3. Recognition and brand

- Objective 4. Knowledge and learning

• TREATY GOAL B. TRADE SUPPORT - Objective 5. Certified once, accepted everywhere

• TREATY GOAL C. LINKAGES - Objective 6. Domestic linkages

- Objective 7. Develop alliances

• TREATY GOAL D. INTERNATIONAL ACCEPTANCE - Objective 8. Mutual Recognition

- Objective 9. Accreditation System

JAS-ANZ’s Statement of Corporate Intent defines Treaty goals and their associated strategies, objectives and activities

JAS-ANZ’s planning model follows the format of Treaty Goals, Strategies (3 to 5 year outlook), Objectives (1 to 3-year outlook), and Activities (1-year outlook).


INTEGRITY AND CONFIDENCE

Conformity assessment activities such as certification and/or inspection of products and services play an important role in the large and complicated market for goods and services they allow organisations that meet specified standards to signal the quality and reliability of their goods and services to their customers.

For certification to be meaningful, it must consistently and reliably indicate quality and, therefore, should only be awarded to products and services that meet specified standards in a market where many organisations offer these services, however, it is difficult for them to provide verification of the value of their certification product. It is even more difficult for users of these services to differentiate between service providers.

Accreditation provides the framework to support consistent and reliable understanding of the value of certification services.

OBJECTIVE 1 - ACCREDITATION SERVICETo apply revised internal processes and risk-based methods that will promote efficient delivery and effective outcomes.

JAS-ANZ undertook the following activities in support of this objective:

Activity Outcomes

1.1 Complete the restructure of accreditation administration

The restructure was completed and the team established.

1.2 Implement risk management system

Development of system with software developers was completed by the end of September 2014

1.3 Develop framework for differentiating high performing certification

Work is in progress. Surveys, focus groups and literature reviews have been completed. It remains for a program of in depth interviews to be finalised and for the research to be reported.

1.1 Accreditation Administration

The restructure of the JAS-ANZ secretariat was completed. Positions within the team are located in both the Canberra and Wellington offices. The team now manages all processes from initial inquiries about accreditation through to pre-assessment of applicants, planning and scheduling of assessments and post assessment follow-up. The service delivery arrangements have been centralised and organised around specific services that target pre-assessment, planning and scheduling and post assessment follow-up. The team is supported by an implementation of the Dynamic Customer Relationship Management system to manage workflows and provide improved performance reporting.

1.2 Risk Management

A risk management tool has also been implemented to better manage risk and provide a resource for management and the Governing Board to carry out their functions. This organises risk at several levels and is being developed to improve the capacity of the accreditation system to deal with risks inherent in accreditation and certification. Since implementation, the focus the focus has been on incorporating existing of content into the system. The system also supports the organisation’s compliance obligations and issues management.

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1.3 High performing certification

Research led by Monash University into attributes of high performing certifiers remains in progress. It is expected to be finalised by the end of the calendar year. The report is expected to be delivered by the researchers in December. Once delivered the implications for providing more meaningful statements about the performance of certification services will be evaluated.

The research in progress highlights a set of strong preferences expressed by clients of certifiers.These cover specific characteristics from the certifier organisations. These include ‘standard’ expectations such as what the certifier can bring to the client by way of reputation, brand name and clientele reflecting. This is followed by a reliance on expertise and experience in the industry.

Personal service and an accommodating, collaborative, and flexible approach to clients’ needs and situations are also valued.

At the level of auditor performance an interesting ambiguity has emerged. On one hand, firms report a strong interest in working with auditors who are experienced in the industry but they tend to report that the same experience leads to auditors tending to be more highly prescriptive while less experienced auditors were reported to be more likely to bring fresh views from other perspectives.

The report is expected to be delivered by the researchers in December 2015. Once delivered the implications for providing more meaningful statements about the performance of certification services will be evaluated.

OBJECTIVE 2 – INTERNATIONAL ACCREDITATION

To enhance the acceptance and value of JAS-ANZ services in other countries.

JAS-ANZ certificates are now issued in over 90 countries, with the major markets after Australia and New Zealand being India, China, Turkey and Korea. A significant factor in this is the work outside Australia and New Zealand that is undertaken by Australian and New Zealand accredited bodies. Fourteen accredited bodies with their principal office in Australia and New Zealand have locations overseas that require assessment or surveillance, with a further 16 issuing certificates into overseas markets.

Servicing these and additional accreditations requires continuing investment in local assessors through training and qualifications. Some more work is also necessary to ensure that accredited bodies are familiar with and able to adapt to web-based systems and revised surveillance methods.


Activity Outcomes

2.1 Contractor training and development A contractor manager was appointed towards the end of 2014 and is now engaged in creating resources for the training and development of contractors.

2.2 CAB meetings held in major markets

CAB meetings were not held during the 2014/15. The program of meetings has been rolled over and scheduled to commence in November 2015.


Australia 57 Korea 10 Turkey 5

Cambodia 1 Malaysia 1 UAE 1

China 2 New Zealand 14 UK 1

Germany 1 Philippines 1 USA 1

India 28 Singapore 3 Vietnam 2

Japan 2 South Africa 1

The distribution of accredited bodies at 30 June 2015.

2.1 Contractor training and development

Recruiting or developing vital skills and expertise that enable us to meet and exceed our service obligations in different contexts is a major undertaking. Our contract assessment team affords access to a diverse and specialised expertise within the various regions in which we deliver services. Substantial work has been invested in the identification of key resourcing requirements and active recruitment of resources to satisfy these needs.

In 2015, 15 new assessment team members have been engaged providing access to key skills and expertise in the regions in which they are most needed; opportunities to further train and develop existing contractors have been identified.

Formal processes for recruiting and training of new contractors have been established and an E-Learning induction training program implemented. A centralised approach to monitoring contractor performance has been established to identify opportunities for improvement and training needs at both individual and team levels. A number of training modules were planned and are currently under development. These will address immediate training needs and provide a library of valuable on-demand training resources for the future.

2.2 CAB meetings held in major markets

Meetings proposed for 2014-15 were not completed as intended and will now be carried over and delivered from November 2015.

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OBJECTIVE 3 - RECOGNITION AND BRAND

To extend the application of accreditation by:

• building our capacity to support new areas of high economic and social return

• developing the recognition and value of the JAS-ANZ brand as a mark of integrity and confidence in certification.

The development of third party certification schemes is driven largely by the interests of scheme owners in both public and private spheres.

JAS-ANZ works with scheme owners to:

• start a new scheme, or

• have a scheme endorsed.


Activity Outcomes

3.1 Scheme Development Adventure Activity Certification Scheme

The NZ Adventure Activity Certification Scheme documentation was completed, but further work is required to be undertaken on the development of the certification standards before the scheme can be launched as an accredited scheme.

Independent Employer of Australian Government Authorised Officers Accreditation Scheme

The scheme is fully operational, however there are small numbers of CABs, none of which have sought JAS-ANZ accreditation.

Asset Management Systems Scheme JAS-ANZ established a technical committee and developed the scheme requirements with input from major asset managers. The scheme was completed and launched May 2015.

Waste Water Treatment Systems The Waste Water Treatment Systems Scheme development remains in its early stages. The scheme is expected to be released in 2016.

3.2 Marketing Code This remains in progress and is expected to be finalised early in 2015/16 and ready for launch in 2016.

3.1 Scheme DevelopmentSchemes can take many forms and commonly have the objective of making explicit important details of product, service or personnel characteristics.

A scheme provides the rules and processes to be followed by those determining if a product, system or person satisfies the requirements specified in a standard. A well-designed scheme will support market transactions or delivery of public services. The Asset management and Treatment Systems were launched.

The Asset Management Systems (AMS) Scheme was initiated post the publishing of ISO 50001:2014 – Asset management – Management systems – Requirements. There was no clear scheme owner, however it was clear from the interest communicated to JAS-ANZ that there were many large organisations ready to seek certification.

This Asset Management Systems Scheme was developed by a JAS-ANZ Asset Management Systems Committee based on a broad and balanced representation of relevant experts and significantly interested parties.


This Asset Management Systems Scheme was developed by a JAS-ANZ Asset Management Systems Committee based on a broad and balanced representation of relevant experts and significantly interested parties

The NZ Adventure Activity Certification Scheme documentation was completed early in the period, but further work was required to be undertaken on the development of the certification standards before the scheme could be launched as an accredited scheme. This work has been on-going for the past year and is now coming to completion. The scheme is now to be launched as an accredited scheme on 1 November 2015.

The Authorised Officers Accreditation scheme was initiated in response to requirements imposed by the EU. The scheme owner, the Australian Department of Agriculture, requested JAS-ANZ to be involved as an accreditor of inspection bodies. The scheme is fully operational however there are small numbers of CABs, none of which have sought JAS-ANZ accreditation.

The Waste Water Treatment Systems Scheme remains under development and subject to scheme owner outcomes; it remains under development due to key personnel involved in initiating the scheme development moving on the development remains in its early stages, due to the identification of significant areas where clarification of the certification standard (AS 1546-3) is required. Further development will follow once these issues are addressed, with the scheme then expected to be released in 2016.

3.2 Marketing Code

The marketing code has been developed as an informative document to assist certifiers in dealing with the marketing of certification services the code has three main functions:

1. To give a context to marketing activities

2. To make clear the outline of legal responsibilities in marketing

3. To provide a set of references which can be used in developing practices and procedures

Emphasis is given to the Australian Consumer Law and the New Zealand Commerce Act as the primary instruments for controlling marketing related behaviour.

The code is not intended as a primary compliance document for the purposes of accreditation assessments. The content will form part of the assessment activities with the aim of ensuring that accredited organisations can demonstrate knowledge of these important obligations and an adequate response.

OBJECTIVE 4 – KNOWLEDGE AND LEARNING

To develop unique and valuable capabilities through a knowledge and learning strategy.

Management and the board developed a series of organisational capabilities, which serve as a guide to the knowledge, skills, and abilities that the organisation needs in order to:

• achieve its performance objectives; and

• to live up to its management principles.

Capabilities are a particular viewpoint on JAS-ANZ that draws on present and future objectives and asks what knowledge, skills, and abilities are needed to achieve the objectives that have been set. Capabilities can be thought of as the organisation’s claim about what we are good at. They are organised according to the contribution they make to performance.

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Contribution Description Capability

Advantage These contribute to the reasons why JAS-ANZ may be preferred over:

• other sources of accreditation

• as a scheme partner

• as accreditation advisor

Performance in these must be among the best in peer organisations at acceptable cost.

• Collaboration

• Reputation and brand management

Essential These are standard accreditation services that must be performed at least as well as standard industry performance and below main competitors’ cost.

• Assessment and surveillance

• Operational management

Strategic support These contribute to JAS-ANZ’s focus and have an impact on our licence to operate as a response to risk and threat. They must be performed at least above norms.

• Governance, risk and compliance

Transforming These support our capacity to adapt to a changing environment through new technology, systems and knowledge.

• Information systems

• Innovation

• Learning and development

Our interest in capabilities is centred on the intent to ensure JAS-ANZ is robust, flexible and sustainable. For each capability the following are maintained:

• a statement of the capability

• a base analysis of relevant conditions

• a summary action plan

Each capability is described and developed under a Capabilities Register, which then informs the organisation’s Strategic Score Card and Statement of Corporate Intent. The approach to organisational capabilities implies a continuous cycle of activity leading to improved performance.


Activity Outcomes

4.1 Develop capabilities framework to support performance over the next three years

Capabilities were defined and reviewed with the board. These are now incorporated into the management system to support planning activities

4.2 Project on monitoring of auditor performance

A training package was developed and training commenced for assessment staff

4.3 Launch first two e-Learning modules The first two modules centred on the Accreditation Deed and Conditions of Accreditation have been completed and are available for use

4.4 Improve e-learning resources across the schemes offered

Work on developing an e-learning capability is linked to the successful recruitment of a manager for learning and development


4.2 Project on monitoring of auditor performance

An external advisor was engaged to support the development of a framework for audit performance. A training package was developed, with roll-out commenced. Further roll-out is expected to be undertaken over the next two years, with further evaluations of the effectiveness of training received undertaken on-site during assessment activities.

4.3 Launch first two e-Learning modules

E-learning is a particular interest for JAS-ANZ due to the spread of the assessment staff globally. In the last financial year, JAS-ANZ purchased and implemented a platform on which to build this capacity – totara Learning Management System. This platform provides a home for e-learning within the organisation, and allows JAS-ANZ to map courses with competencies, so that we can effectively demonstrate the basis for sign-off of staff and contractors for a variety of tasks, and to ensure that they have the identified knowledge and skills to effectively undertake these tasks.

JAS-ANZ partnered with Kineo, an e-learning specialist, to develop two modules around the Accreditation Deed and the Conditions of Accreditation. These have been developed to educate CABs and assessment personnel in the requirements contained in these documents, and also in the accreditation procedures. These have now been launched for general use. The templates used for these two modules will now form the basis of other modules that will be developed internally for other processes.

4.4 Improve e-learning resources across the schemes offered

The JAS-ANZ team has been working on mapping competencies within the organisation, in order to have an understanding of the types of training resources required. This project has almost been completed. In parallel, JAS-ANZ has been discussing with other training providers the generic training courses available in the certification industry, and how these may be further developed to meet some of JAS-ANZ’s training needs, particularly around assessment activities. The e-leaning modules developed by Kineo will provide JAS-ANZ with training module templates. JAS-ANZ is also recruiting a learning and development manager, with commencement of this staff member expected in September 2015.

21

TRADE SUPPORT

JAS-ANZ’s activities help exporters from Australia and New Zealand to overcome various technical barriers so that they can access the global market.

JAS-ANZ’s trade support and global linkages help facilitate trade in a number of ways:

• the development of a coordinated set of standards and approaches to accreditation, which in turn increases certainty and reduces barrier to trade

• by complying with the WTO’s principles and operations, JAS-ANZ’s activities fit within the broad network of international efforts to reduce technical barriers to trade

• by providing expert technical advice on market access issues, JAS-ANZ further reduces the burden on CABs seeking accreditation in foreign markets and, therefore, enables easier access to these markets by the CABs’ client organisations.

JAS-ANZ is able to use its linkages and international relationships to champion the interests of Australia and New Zealand in global conformity matters.

Well-structured conformity assessment mechanisms support the flow of goods and services.

OBJECTIVE 5 - ‘CERTIFIED ONCE, ACCEPTED EVERYWHERE’

To strengthen trading relations and reduce the impact of technical barriers to trade by upholding the principle of ‘certified once, accepted everywhere’.

JAS-ANZ works within an international framework that is consistent with the World Trade Organization (WTO) technical barriers to trade (TBT) arrangements that support the flow of goods and services through the elimination of TBT. The JAS-ANZ accreditation framework provides conformity assessment options that are recognised internationally as being in line with WTO principles and which support good regulatory practice and market acceptance.

During 2014-15 the Commonwealth Standards and Conformance Advisory group provided a valuable opportunity to consider a number of questions related to the performance of international conformity assessment against the specific needs of trade and de-regulation agendas.

This focussed on the need for the voluntary arrangements supported by JAS-ANZ and NATA to develop extended cooperation and confidence building activities to establish and maintain competence under these arrangements. To preserve the integrity of trade-related conformity data, there is a place for a risk-based approach to preparatory and maintenance activity. The ideas on what a program would like are currently under discussion.



Activity Outcomes

5.1 Provide assistance as required in trade related matters

Meet requests for information and comment from stakeholders.

5.2 Electrical and Electronic Equipment and Components under the New Zealand China Free Trade Agreement

JAS-ANZ met with Certification and Accreditation Administration of China in January to review updates to the scheme. The scheme is now fully operational and one CAB has been accredited.

5.3 Participation in JAS-ANZ staff participated in a number of national andnational and international standards development

JAS-ANZ staff participated in a number of national and international standards development committees, and also industry committees established by a number of scheme owners.

5.2 Electrical and Electronic Equipment and Components under the New Zealand China Free Trade Agreement

Under the New Zealand China Free Trade Agreement there is a scheme identified for the trade of electrical products between the two countries. This year saw the first body accredited under this scheme in New Zealand, Telarc.

5.3 Participation in national and international standards development

Standards program is complete and continues to be monitored through SharePoint. JAS-ANZ staff have represented Australia and New Zealand in a number of working groups throughout the year to discuss standards. These include:

International:• ISO CASCO – WG 21 – ISO/IEC17021 – Management System Certification Maintenance Group• WG 42 – rewrite of ISO/IEC 17011 the criteria for accreditation bodies, used as the primary criteria for IAF/ILAC peer

evaluation• ISO TC 207 – SC1 – ISO14001• ISO CASCO TIG and STAR• British Retail Forum (BRC)• Safe Quality Food (SQF)• Programme for the Endorsement of Forest Certification (PEFC)• Global G.A.PNational writing bodies:• QR-06 – Quality assessments and audit activity• QR-08 – Quality systems• QR-10 – ISO CASCO Mirror Committee – conformity assessment practices• QR-12 – Conformance marking and regulatory requirements• QR-14 – Compliance systems• COPOLCO Mirror Committee• FT-024-00-01 Mirror Committee for Food Safety Management Systems• EL-41 – Lamps and related equipment• EL- 2 – Safety of electrical appliances• Australian Foresty Standard• Australian Building Codes Board

23

LINKAGES

To develop and utilise key alliances that will lead to:

• more effective domestic programs and services

• formal exchanges with other Accreditation Bodies that lead to mutual improvement.

In Australia and New Zealand, linkages provide a platform on which conformity assessment can be developed to meet the objectives of regulators and industry groups who are looking for conformity assessment solutions to difficult problems of product performance or service delivery.

Internationally, linkages provide the channels for JAS-ANZ to maintain a world-class system of accreditation. Through these linkages JAS-ANZ can influence outcomes in international and national standards and guidance on conformity assessment so that Australian and New Zealand interests are not at a disadvantage.

OBJECTIVE 6 – DOMESTIC LINKAGES

To expand JAS-ANZ’s awareness of conformity assessment needs across different stakeholders so that we deliver programs to satisfy those needs.


Activity Outcomes

6.1 Joint promotion and awareness activities with TIA and SAM members

Information and briefing on the role of standards and conformance.

6.2 Complete appointments of sector managers and develop sector liaison strategies

Appointments have been confirmed.

6.1 Joint promotion and awareness activities with TIA and SAM members

Maintaining relationships with Techical Infrastructure Australia and Standards Accreditation and Metrology are essential to expand JAS-ANZ’s awareness of conformity assessment needs and developing programs to deliver on these. We will continue to work with TIA and SAM to strengthen the standards and conformance infrastructure in Australia and New Zealand.

6.2 Complete appointments of sector managers and develop sector liaison strategies

Four appointments were confirmed and work is underway to develop sector strategies. The first of these is to be presented to the Governing Board in September 2015. Final appointments to the sector manager roles will be made by the end of the calendar year.


OBJECTIVE 7 – INTERNATIONAL ALLIANCES

Mechanisms such as mutual recognition agreements and multilateral agreements provide the formal machinery for collaboration between accreditation systems.

Effective collaboration is underpinned by a deeper understanding and appreciation of the differences that operate within accreditation bodies and recognition that these differences lead to the same outcome and offer opportunities for improvement. We achieve this deeper understanding through our international alliances with other organisations support service delivery and outcomes.


Activity Outcomes

7.1 QualityTrade Alliance A cooperation agreement was completed to promote accredited certification through the QualityTrade B2B Portal.

7.2 Establish or evaluate Cooperation memoranda with counterpart organisations in:

• Singapore

• India

• Brunei

The MOU with Singapore is complete.

Main areas of cooperation have been identified in India.

MOU with Brunei to be established.

Commence work program.

SAC Meeting

25

7.1 QualityTrade Alliance

QualityTrade is an online B2B trading portal with verification and ranking processes for identifying, promoting and facilitating trade of quality suppliers.

The aims of QualityTrade and JAS-ANZ are closely aligned and during the 2014-15 year we established a cooperation agreement that will promote understanding of the meaning of accredited certification and the organisations holding accredited certification to a an audience of 2.4 million buyers.

QualityTrade is to act as the dedicated international B2B ecommerce portal to aid in generating sales exposure for the organisations accredited by JAS ANZ globally.

7.2 Establish or evaluate Cooperation memoranda with counterpart organisations in Singapore, India, and Brunei

We have also established further useful ties with other accreditation bodies. Most recently we hosted two colleagues from the Singapore Accreditation Council to discuss cooperation and new approaches to managing accreditation.

JAS-ANZ completed MOU with Singapore. The arrangement includes requests for assistance around an accreditation deed and relations with CABs, development of a business model, registration and management of trademarks, and joint assessments.


MLAs and MRAs deliver a systematic framework for acceptance of conformity assessment results between trading nations. JAS-ANZ has achieved regional and international recognition for a number of programs including:

• IAF MLA signatory for QMS, EMS, Product Certification

• PAC MLA signatory for QMS, EMS, Product Certification

• ILAC MRA signatory for Inspection

• APLAC MRA signatory for Inspection.

JAS-ANZ will continue to maintain existing MLAs and MRAs as well as develop new arrangements with emerging national and international stakeholders. Members of the JAS-ANZ Secretariat hold the following positions:

• Chair of the IAF MLA Committee and member of the IAF Executive Committee

• Chair of PAC and member of the IAF and PAC Executive Committee

• Co-convener of the IAF Working Group on Food.

OBJECTIVE 8 - MUTUAL RECOGNITION

Strengthen mutual recognition through engagement in International accreditation infrastructure.

The International Accreditation Forum (IAF) and Pacific Accreditation Cooperation (PAC) represent the two major membership bodies to which JAS-ANZ belongs for the purpose of achieving mutual recognition. Multilateral Recognition Arrangements (MLA) and Mutual Recognition Arrangements (MRAs) help eliminate technical barriers to trade by reducing dependence on inspection or certification at the point of entry.


Activity Outcomes

8.1 Provide resources to IAF for IAF MLA Committee Chair and to PAC for PAC MLA Committee Chair

JAS-ANZ participated in a range of meetings under the auspices of APLAC IAF ILAC and PAC.

8.2 Provide resources for up to two peer evaluations in PAC, IAF, APLAC, ILAC

Two peer evaluations were undertaken in the last financial year.

8.1 Provide resources to IAF for IAF MLA Committee Chair and to PAC for PAC MLA Committee Chair

JAS-ANZ continues to provide resources to PAC, APLAC, IAF and ILAC. JAS-ANZ currently provides the chairman of the IAF MLA Committee and as a consequence holds membership of the IAF EC. The chair’s term concludes at the October 2015 General Assembly and no further extension can be given. The IAF has recently completed their strategic planning session for the next five years and work is underway in line with the new plan.

8.2 Provision of resources for up to two peer evaluations in PAC, IAF, APLAC, and ILAC

Two peer evaluations were undertaken in the last financial year. The first was the evaluation of IAS in the USA for management systems and product certification. The second was in the IAF organised peer evaluation of the European regional body, EA.

B. INTERNATIONAL ACCEPTANCE

27

OBJECTIVE 9 - ACCREDITATION SYSTEM

To ensure that our accreditation system is maintained and developed to a standard that at least satisfies the conditions for international acceptance.

JAS-ANZ makes a continual investment in our own systems to maintain them at a level that will satisfy peer evaluation.

To ensure that our processes are maintained between peer evaluations, we carry out a program of internal audit under the audit committee of the Governing Board. This includes maintaining our own system documentation and supporting a program of management review and internal audit.

On review of the demand for Greenhouse Gas Verification and Validation against ISO/IEC 14065 it is unlikely that we will extend the accreditation system to participate in the multi-lateral arrangement provided through PAC.


Activity Outcomes

9.1 Cooperation with IEC conformity schemes

The terms of cooperation with International Electrotechnical Commission Quality Assessment System For Electronic Components management were established and arrangements are now being put in place to support assessment activity on behalf of IECQ.

9.2 British Retail Consortium Certification schemes in Food Safety

JAS-ANZ participated in all the work program and meetings of each of these bodies.

9.3 GLOBAL GAP – product certification for: Crops, Livestock, Aquaculture

9.4 SQFI – Safe Quality Food Code – food safety controls

9.5 Complete internal audit program The audit program is continuous and has been assigned under contract to an independent auditor.

9.1 Cooperation with IEC conformity schemes

JAS-ANZ has undertaken membership for Australia of the IECQ scheme a worldwide approval and certification system covering the supply of electronic components and associated materials and assemblies (including modules) and processes. This supports a range of industries drawing on certified components and seeking assurance about the traceability of components over extended supply chains. It is of particular value to the lighting industry sector.

9.2 British Retail Consortium Certification schemes in Food Safety

As part of our ongoing support for the British Retail Consortium certification schemes, JAS-ANZ is required to attend annual accreditation body meetings and participate in standard reviews. Over the year, JAS-ANZ attended the meeting held on 20 November 2014 in London, and also the BRC co-operation meetings held locally. These meetings discuss issues identified by the scheme owner and any scheme changes to be introduced that accreditation bodies need to be aware of.

9.3 GLOBAL GAP – product certification for: Crops, Livestock, Aquaculture

The GLOBALG.A.P. accreditation body meeting was held in London in November 2014. The meeting discussed the coming changes to the Integrated Farm Assurance Scheme and the issues relating to accreditation body performance in the scheme.

9.4 SQFI – Safe Quality Food Code – food safety controls

JAS-ANZ is a member of the Safe Quality Food Institute (SQFI) Technical Advisory Committee, and as a recognised Accreditation Body, is required to attend the annual conference, which in October 2014 was held in Orlando, Florida. .

9.5 Complete internal audit program

The program has commenced with the first audit on administrative practices carried out on the 25-26th May. The audit program will continue as a rolling program through the work program.


QualityTrade is an online B2B trading portal with verification and ranking processes for identifying, promoting and facilitating trade of quality suppliers. It is a venture between a small group of technologists and investors.

Existing B2B trading portals recruit and rank companies based on the membership fees they are willing to pay.

The QualityTrade system ranks businesses based on the ability to demonstrate quality.

Quality is assessed by validating management system and product certification, facilitating and assessing

QUALITY TRADE CASE STUDY

29

credit checks, facilitating on site company assessment, validating customer references, assessing certifying body (via accredited body recommendation), assessing social, environmental, work health safety and security compliance and any other possible measure that may be appropriate to that specific product, company or industry. A weighting and score is given to each category and a ranking is given to each business.

The portal has an estimated 2.4 million buyers and its supply-side participation will be significantly boosted by a data feed linking QualityTrade to the JAS-ANZ Register.

SECTION 3: GOVERNANCE AND MANAGEMENT

This section presents an overview of JAS-ANZ’s governance and management. It includes information about:

• JAS-ANZ’S STRUCTURE• GOVERNING BOARD• TECHNICAL ADVISORY COUNCIL (TAC)• ACCREDITATION REVIEW BOARD (ARB)• SECRETARIAT


JAS-ANZ STRUCTURE

JAS-ANZ was established in 1991 by the Australian and New Zealand governments to strengthen the trading relationship between the two countries and with other countries. The Agreement between Australia and New Zealand establishing the Governing Board, Technical Advisory Council and Accreditation Review Board of the Joint Accreditation System of Australia and New Zealand (the JAS-ANZ Treaty), requires JAS-ANZ to operate a joint accreditation system and to deliver on four goals relating to Integrity and Confidence, Trade Support, Linkages and International Acceptance.

JAS-ANZ is funded from its operations on a not-for-profit basis.

Under the formal direction of a Governing Board:

• the TAC supports the development of policies and principles that underpin the operation of the joint accreditation system

• the ARB is responsible for granting, maintaining and withdrawing conformity assessment bodies’ accreditation

• the JAS-ANZ Secretariat assists the Governing Board to fulfil its obligations.

Australian Government

Governing BoardGovernance

Accreditation Review Board Independent Decision-

Making

Conformity Assessment Bodies

SECRETARIAT

New Zealand Government

Advice

INTERNAL STRUCTURE

Treaty oversight approval of strategy and appointment Finance Audit and Remuneration Committee

Technical Advisory Council Stakeholder Perspective

Appointment

Technical Committees

Accreditation Schemes

Rules of Procedure

AppointmentGoverning Board

Governance

Accreditation Decisions

Certified Organisations

Accreditation Assessments

Scheme owners

Technical Infrastructure

Membership Bodies

Standards

Testing

Measurement

IAF

ILAC

PAC

APLAC

Project Support

33

GOVERNING BOARD

The Governing Board performs its functions in accordance with the JAS-ANZ Treaty. It reports annually to the ministers on its corporate intent (Statement of Corporate Intent) and on its progress at the end of each financial year (Annual Report).

MEMBERSHIP

The Governing Board comprises 10 members. Six members are appointed by Australia’s Minister for Industry and Science, and three are appointed by New Zealand’s Minister of Commerce and Consumer Affairs. The JAS-ANZ chief executive is also a member of the board.

The JAS-ANZ chairperson and vice chairperson are jointly appointed by the Australian and New Zealand ministers from among the appointed members of the Governing Board.

Number eligible to attend Number attended

Denise Bowen 4 4

Joanne Buchanan 4 4

Rosie Byford 4 4

Kevin Foley 4 3

James Galloway 4 4

Janet Preuss 4 4

Justin Roberts-Smith 4 4

Paul Trotman 4 4

John Vines 4 3

Mike Willing 4 4

Meetings of the JAS-ANZ Governing Board in 2014–15.

The Governing Board operates a sub-committee from its members for Finance and Audit, and Remuneration. The committee met four times during the year.


GOVERNING BOARD

Kevin Foley

Joanne Buchanan

Justin Roberts-Smith(Vice-Chairman)

Denise Bowen Janet Preuss

Paul Trotman John Vines

Mike Willing (Chairman)

James Galloway(Chief Executive)

Rosie Byford

35

TECHNICAL ADVISORY COUNCIL

The Technical Advisory Council (TAC) is appointed by the JAS-ANZ Governing Board to provide impartiality and transparency on matters relating to the development of accreditation policies and principles.

Membership

The membership of TAC includes representatives from key stakeholder groups, including certification and inspection bodies, purchasers of the services of certification and inspection bodies, regulators and consumers.

During the year, Andrew Baines resigned from the TAC and was replaced by Evan Stacey from SGS New Zealand.

Meetings

The TAC met during 2014–15:

Meetings of the TAC in 2014–15

Name Organisation Representing Number eligible to attend

Number attended

Mike Batty (Chairperson) Fisher & Paykel Healthcare, New Zealand

Manufacturers 1 1

Andrew Baines AsureQuality, New Zealand Inspection bodies 0 0 Note 1

Evan Stacey SGS New Zealand Inspection bodies 0 0 Note 1

Tony Bennett Telarc SAI, New Zealand Certification bodies 1 1

Alex Ezrakhovich AEConformity Conformity assessment

1 0

Shona Scott (Vice Chairperson)

New Zealand Food Safety Authority, New Zealand (MAF)

Regulators 1 0

Darryl Yaniuk O’Brien Glass Industries, Australia Manufacturers 1 0

Alan Humphries Principal plumbing advisor, Department of Justice, Tasmania

Regulators 1 1

Marie Colwell Colwell Sacerdoti Healthcare Management Consultants

Health and human services

1 1

Hamish Wilson Consumer New Zealand Consumers 1 0

Craig Bates AACB Certification bodies 1 1

Ian McAlister Consumer Electronics Supplier Association

User groups 1 1

Note 1: Andrew Baines resigned and was replaced by Evan Stacey

Meetings of the TAC in 2014–15.


Responsibilities

The responsibilities of the TAC cover the following two areas:

To provide advice to the Governing Board on matters relating to the joint accreditation system, including:

• policy matters relating to the operation of the Accreditation Review Board,

• the implementation of those policies;

• the performance of the accreditation functions of the Accreditation Review Board.

To develop and recommend to the Governing Board rules or procedure for the Accreditation Review Board to enable it to:

• deal with applications for accreditation assessments,

• granting, maintaining, extending, reducing,

• suspending and withdrawing of accreditation,

• act as a delegate of the board in overseeing or reviewing nominated projects undertaken by the secretariat; and to oversee the work of any technical committees or consultative committees.

Activities

The TAC met once this financial year.

The meetings included:

• discussion on non-compliant product

• update on the release of new conformity assessment schemes

• update on the relationship and work between JAS-ANZ and Quality Trade (Business to Business trading portal)

• update on working relationship with Singapore Accreditation Council (SAC)

• discussion on product recalls

• update on the JAS-ANZ marketing code

• update on the Technical Infrastructure Alliance activities

The TAC work program involves review of several projects such as the review of conformity assessment schemes operated by JAS-ANZ, effectiveness of product certification, business development process, analysis of audit duration measures and oversight of the Accreditation Review Board.

The Governing Board re-issued the TAC terms of reference in the form of a charter to align with the Governing Board’s charter.

37

ACCREDITATION REVIEW BOARD

The Accreditation Review Board (ARB) is appointed by the JAS-ANZ Governing Board to consider and make accreditation decisions.

Membership

The JAS-ANZ Governing Board appoints members of the ARB. Apart from the general manager accreditation, a member of the JAS-ANZ secretariat, members are appointed to serve on part-time basis in an honorary capacity. Members are appointed for their experience and expertise and are drawn from a cross section of industries and technologies. The membership has remained unchanged over the 2014–15 financial year.

Meetings

The ARB met face-to-face once during 2014–15. The majority of the ARB’s work; decisions, monitoring and general communication is through a dedicated ARB portal.

Meetings of the ARB in 2014–15

Name Organisation Number eligible to

attend

Number attended

Anthony Bartolo Australian Government Dept of Families, Housing, Community Services and Indigenous Affairs

1 1

Mike Batty Fisher & Paykel Healthcare, New Zealand 1 1

Simon Dawes Carbon Change Australia 1 1

Kerry Dry (Chairman) Semi-retired – ex Jacobs Australia 1 1

Steve Keeling JAS-ANZ General Manager Accreditation 1 1

Marc Morain Queensland Department of Employment, Economic Development and Innovation

1 0

Geoff Overton (Vice Chairman)

Retired – Aviation industry 1 1

Peter Philips Retired – ex Department of Defence 1 1

Shona Scott New Zealand Food Safety Authority, New Zealand (MAF)

1 0

Darryl Yaniuk O’Brien Glass Industries, Australia 1 0


Responsibilities

The ARB is responsible for considering and making decisions about applications for accreditation from CABs and decisions about granting, maintaining, extending, reducing, suspending and withdrawal of accreditation. The ARB is independent of the assessment and operational functions within JAS-ANZ. The ARB maintains responsibility for accreditation decisions with the day-to-day decision-making delegated to the general manager accreditation. It provides monitoring and sampling review of decisions for the purpose of process improvement.

The performance of the ARB is monitored by the TAC.

Activities

As of 30 June 2015, JAS-ANZ had accredited 133 conformity assessment bodies across the five accreditation programs: Management Systems, Product Certification, Inspection, Personnel Certification, and Greenhouse Gas Validation and Verification. Over the 2014–15 financial year, the ARB has been asked to consider 189 requests for decisions across initial accreditation, scope extensions and re-accreditation activity.

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SECRETARIAT

In addition to the three core components of JAS-ANZ the Governing Board is empowered to engage such other persons as are necessary to assist it to perform its function. A Ssecretariat is maintained to carry out the day-to-day operations and management of the organisation.

JAS-ANZ’s secretariat comprises 24 full-time staff with offices located in Canberra (Australia) and Wellington (NZ). It is the administrative arm of the Governing Board. Four positions within the secretariat form an executive, which is responsible for the overall performance of the secretariat. The individual functions of the executive members are:

Function Description

Corporate Member and delegate of the Governing Board with principle responsibilities for:

• performance against SCI and overall Treaty obligations

• planning and execution

• business operations and contracts

• employment of staff

Accreditation • Provide central decision-making on accreditation which is both defensible and which enhances operational efficiency.

• Ensure the operation of an impartial complaints administration.

• Act as contributor to internal membership organisations.

Operations • Provide leadership, management, and responsibility of internal and external services that support the capacity of JAS-ANZ to deliver its mission.

• Ensure that support systems are aligned with organisational needs.

Services • Provide leadership, management, and direction for the delivery of accreditation services.

• Lead the development, and implementation of an assessment program that is necessary and sufficient to enable JAS-ANZ to carry out its accreditation function.


In undertaking these changes JAS-ANZ has accepted the need for a continuous effort to identify contract assessors across a wide range of disciplines and regions to control assessment costs and expenses.

JAS-ANZ Secretariat Structure:

General Manager Accreditation

CEO

Internal Audit

IT and Network Services

Accounting Services

Legal Services

General Manager Services

Accreditation Administration

(7)

Contractor Manager

Sector Managers

(5)

General Manager OperationsAdministrative

Support

Information Systems

Documentation Specialist

Training and Development

Business Development

Contractor Layer

Accreditation Services Operations

Assurance Business Services

Project Support

Office Manager

Administrative Support

Technical Services

SECTION 4: FINANCIAL REPORT

This section provides audited financial reports for JAS-ANZ.

• GOVERNING BOARD MEMBERS’ DECLARATION

• BALANCE SHEET • STATEMENT OF CHANGES IN EQUITY • STATEMENT OF CASH FLOWS • NOTES TO THE FINANCIAL STATEMENT • DECLARATION OF THE GOVERNING BOARD • INDEPENDENT AUDITOR’S REPORT • COMPILATION REPORT

• DETAILED INCOME AND EXPENDITURE STATEMENT


GOVERNING BOARD MEMBERS’ DECLARATION

The Governing Board members of JAS-ANZ declare that:

1. The financial statements, which comprise an income statement, a balance sheet and a cash flow statement:

a. are in accordance with Australian and international accounting standards

b. give a true and fair view of the financial position as at 30 June 2015, and of the performance for the financial year ended on that date of the organisation.

2. In the Governing Board members’ opinions, there are reasonable grounds to believe that the organisation will be able to pay its debts as and when they become due and payable.

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

Mike Willing Chairman

Justin Roberts-Smith Chair, Audit, Finance and Remuneration Committee

45

STATEMENT OF INCOME AND EXPENDITURE

FOR THE YEAR ENDED 30 JUNE 2015

Note 2015 $

2014 $

Revenue 2 6,966,246 6,761,219

Accountancy expenses (42,857) (47,759)

Advertising expenses (53,164) (75,143)

Auditors remuneration 3 (26,000) (24,696)

Bad and Doubtful Debts 49,261 (27,852)

Bank Charges (35,144) (32,249)

Business Development Costs - (79,828)

Contractor Fees (1,071,923) (951,344)

Depreciation and amortisation expenses 4 (85,571) (75,517)

Freight & Cartage (3,475) (2,909)

Interest Paid - -

IT Maintenance and Support (190,083) (165,511)

Occupancy Costs (240,278) (228,304)

Professional Fees (318,777) (310,181)

Salary & Employee Expenses (2,427,813) (2,374,551)

Salary On Costs (77,601) (65,980)

Superannuation Contributions – Employee (177,443) (189,612)

Travel & Accommodation Expenses (807,465) (709,952)

Other Expenses from Ordinary Activities (184,018) (231,080)

Gain before income tax 1,273,895 1,168,751

Income tax benefits 5 21,376 (242,997)

Gain attributable to JAS-ANZ 1,295,271 925,754


BALANCE SHEET

AS AT 30 JUNE 2015

Note 2015 $

2014 $

ASSETS

CURRENT ASSETS

Cash and cash equivalents 6 3,843,832 3,120,521

Trade and other receivables 7 2,673,410 2,228,445

Other current assets 8 54,525 58,180

TOTAL CURRENT ASSETS 6,571,767 5,407,146

NON-CURRENT ASSETS

Property, plant and equipment 9 267,730 175,954

Tax assets 10 24,684 28,409

TOTAL NON-CURRENT ASSETS 292,414 204,363

TOTAL ASSETS 6,864,181 5,611,509

LIABILITIES

CURRENT LIABILITIES

Trade and other payables 11 344,632 396,675

Provisions 12 353,744 313,967

Tax liabilities 10 81,855 74,942

TOTAL CURRENT LIABILITIES 780,231 785,584

NON-CURRENT LIABILITIES

Provisions 12 12,465 49,711

Tax liabilities 10 - -

TOTAL NON-CURRENT LIABILITIES 12,465 49,711

TOTAL LIABILITIES 792,696 835,295

NET ASSETS 6,071,485 4,776,214

EQUITY

Retained earnings 6,071,485 4,776,214

TOTAL EQUITY 6,071,485 4,776,214

47

STATEMENT OF CHANGES IN EQUITY


Retained earnings

$

Total$

Balance at 1 July 2013 3,850,460 3,850,460

Gain attributable to the entity 925,754 925,754

Balance at 30 June 2014 4,776,214 4,776,214

Gain attributable to the entity 1,295,271 1,295,271

Balance at 30 June 2015 6,071,485 6,071,485


STATEMENT OF CASH FLOW


Note 2015 $

2014 $

CASH FLOWS FROM OPERATING ACTIVITIES

Receipts from customers 6,835,807 7,013,858

Payments to suppliers and employees (5,905,143) (5,893,362)

Interest received 95,306 74,368

Income tax paid 7,268 (21,013)

Net GST paid (132,581) (112,023)

Net cash provided used in operating activities 15 900,657 1,061,828

CASH FLOWS FROM INVESTING ACTIVITIES

Payments for property, plant and equipment (177,346) (88,659)

Net cash used in investing activities (177,346) (88,659)

CASH FLOWS FROM FINANCING ACTIVITIES

Repayments of borrowings - -

Net cash used in financing activities - -

Net decrease in cash held 723,311 973,169

Cash at beginning of financial year 3,120,521 2,147,352

Cash at end of financial year 6 3,843,832 3,120,521

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NOTES OF THE FINANCIAL STATEMENTS

1. Statement of Significant Accounting Policies

This financial report covers Joint Accreditation System of Australia and New Zealand (JAS-ANZ) as an individual entity.

BASIS OF PREPARATION

Management have prepared the financial statements on the basis that JAS-ANZ is a nonreporting entity because there are no users dependent on general purpose financial reports. This financial report is therefore a special purpose financial report.

The financial report has been prepared in accordance with the accounting policies disclosed below which the Governing Board have determined are appropriate to meet the needs of members. Such accounting policies are consistent with the previous period unless stated otherwise.

The financial statements have been prepared on an accruals basis and are based on historical costs unless otherwise stated in the notes. The material accounting policies that have been adopted in the preparation of this report are as follows:

ACCOUNTING POLICIES

a. Income Tax

The income tax revenue / (expense) for the year comprises current income tax income / (expenses) and deferred tax income / (expenses).

Current income tax expenses charged to the profit or loss is the tax payable on taxable income calculated using applicable income tax rates enacted, or substantially enacted, as at the reporting date in the relevant taxation authority. Current tax asset / (liabilities) are therefore measured at the amounts expected to be recovered from / (paid to) the relevant taxation authority.

As at 22 August 2014 JAS-ANZ have been issued a private ruling confirming it is exempt from income tax in Australia on Australian taxable income only based on the taxation privileges and immunities of prescribed International Organisations as noted in the First Schedule of the International Organisations

(Privileges & Immunities) Act 1963. It remains taxable in New Zealand.

Deferred income tax expense reflects movements in deferred tax assets and deferred tax liability balances during the year as well as unused tax losses.

Current and deferred income tax income / (expense) is charged or credited directly to equity instead of the profit or loss when the tax relates to items that are credited or charged directly to equity.

Deferred tax assets and liabilities are ascertained based on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements. Deferred tax assets also result where amounts have been fully expensed but future tax deductions are available. No deferred income tax will be recognised from the initial recognition of an asset or liability, excluding a business combination. Where there is no effect on accounting or taxable profit or loss.

Deferred tax assets and liabilities are calculated at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled, based on tax rates enacted or substantively enacted at reporting dates. Their measurement also reflects the manner in which management expects to recover or settle the carrying amount of the related asset or liability.

Deferred tax assets relating to temporary differences and unused tax losses are recognised only to the extent that it is probably that future taxable profit will be available against which the benefits of the deferred tax asset can be utilised.

b. Trade and other receivables

Trade receivables are recognised initially at cost and are subsequently measured at cost less any provision for impairment. Most sales are made on the basis of normal credit terms and are not subject to interest. Where credit is extended beyond normal credit terms and is more than 12 months, receivables are discounted to their present value.

At the end of each reporting period, the carrying amounts of trade and other receivables are reviewed



to determine whether there is any objective evidence that the amounts are not recoverable. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Other receivables include loans granted by the company and are discounted to present values using the interest rate inherent in the loan.

c. Property, Plant and Equipment

Plant and equipment are measured on the cost basis, less, where applicable, any accumulated depreciation.

The carrying amount of plant and equipment is reviewed annually by management to ensure it is not in excess of the recoverable amount from these assets. The recoverable amount is assessed on the basis of the expected net cash flows that will be received from the assets’ employment and subsequent disposal. The excepted net cash flows have been discounted to their present values in determining recoverable amounts.

The cost of fixed assets constructed within JAS-ANZ includes the cost of materials, direct labour, borrowing costs and an appropriate proportion of fixed and variable overheads.

Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. All other repairs and maintenance are charged to the Statement of Income and Expenditure during the financial period in which they are incurred.

DEPRECIATION

The depreciable amount of all fixed assets are depreciated on a diminishing value basis over the asset’s useful life to JAS-ANZ commencing from the time the asset is held ready for use.

The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each balance sheet date.

Gains and losses on disposals are determined by comparing proceeds with the carrying amounts.

These gains or losses are included in the Statement of Income and Expenditure. When revalued assets are sold, amounts included in the revaluation reserve relating to that asset are transferred to retained earnings.

The depreciation rates used for each class of depreciable assets are:

Class of Fixed Asset Depreciation Rate

Plant and Equipment 13-66%

Computer Equipment 40-100%

d. Leases

Leases of fixed assets where substantially all the risks and benefits incidental to the ownership of the asset, but not legal ownership, are transferred to the entity, are classified as finance leases.

Finance leases are capitalised by recording an asset and a liability at the lower of the amounts equal to the fair value of the lease property or the present value of the minimum lease payments, including any guaranteed residual values. Lease payments are allocated between the reduction of the lease liability and the lease interest expense for the period.

Leased assets are depreciated on a straight-line basis over the shorter of their estimated useful lives and the lease term where it is likely that the entity will obtain ownership of the asset over the lease term.

Lease payments for operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

Lease incentives under operating leases are recognised as a liability and amortised on a straight-line basis over the life of the lease term.

e. Impairment of Assets

At each reporting date, JAS-ANZ reviews the carrying values of its tangible and intangible assets to determine whether there is any indication that those assets have been impaired. If such an indication exists, the recoverable amount of the asset, being the higher of the asset’s fair value less costs to sell and value in use, is compared to the asset’s carrying value. Any excess of

51

the asset’s carrying value over its recoverable amount is expensed to the Statement of Income and Expenditure.

Where it is not possible to estimate the recoverable amount of an individual asset, JAS-ANZ estimates the recoverable amount of the cash-generating unit to which the asset belongs.

f. Foreign Currency

Foreign currency transactions are translated into functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the year-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values where determined.

Exchange differences arising on the translation of monetary items are recognised in the Statement of Income and Expenditure, except where deferred in equity as a qualifying cash flow or net investment hedge.

Exchange differences arising on the translation of non-monetary items are recognised directly in equity to the extent that the gain or loss is directly recognised in equity, otherwise the exchange differences are recognised in the Statement of Income and Expenditure.

g. Employee Benefits

Provision is made for JAS-ANZ’s liabilities for employee benefits arising from services rendered by employees to balance date. Employee benefits that are expected to be settled within one year have been measured at the amounts expected to be paid when the liability is settled, plus related on-costs.

Employee benefits payable later than one year have been measured at the present value of the estimated future cash outflows to be made for those benefits.

h. Provisions

Provisions are recognised when JAS-ANZ has a legal or constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured at the

best estimate of the amounts required to settle the obligation at the end of the reporting period.

i. Trade and other payables

Trade and other payables represent the liabilities for goods and services received by the company that remain unpaid at the end of the reporting period. Trade payables are recognised at their transaction price. They are subject to normal credit terms (30-60 days) and do not bear interest.

j. Cash and Cash Equivalents

Cash and cash equivalents include cash on hand, deposits held at call with banks, other shortterm highly liquid investments with original maturities of twelve months or less, and bank overdrafts. Bank overdrafts are shown within short-term borrowings in current liabilities on the balance sheet.

k. Revenue and Other Income

Revenue is measured at the fair value of the consideration received or receivable after taking into account any trade discounts and volume rebates allowed. Any consideration deferred is treated as the provision of finance and is discounted at a rate of interest that is generally accepted in the market for similar arrangements. The difference between the amount initially recognised and the amount ultimately received is interest revenue.

Interest revenue is recognised using the effective interest rate method, which, for floating rate financial assets is the rate inherent in the instrument.

Revenue recognition related to the provision of services is determined with reference to the stage of completion of the transaction at reporting date where the outcome of the contract can be estimated reliably. Stage of completion is determined with reference to the services performed to date as a percentage of total anticipated services to be performed. When the outcome cannot be estimated reliably, revenue is recognised only to the extent that related expenditure is recoverable.

All revenue is stated net of the amounts of goods and services tax (GST).



l. Goods and Services Tax (GST)

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Taxation Office. In these circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the expense. Receivables and payables in the balance sheet are shown inclusive of GST.

Cash flows are presented in the Statement of Cash Flows on a gross basis except for the GST component of investing and financing activities, which are disclosed as operating cash flows.

The net amount of GST receivable from or payable to the tax authorities is included with other receivables or other payables in the balance sheet.

m. New Accounting Standards for Application in Future Periods

The AASB has issued new, revised and amended Standards and Interpretations that have mandatory application dates for future reporting periods and which the entity has decided not to early adopt and does not expect them to have any material effect on JAS-ANZ’s financial statements.

n. Comparative Figures

Comparative figures have been adjusted to confirm to changes in presentation for the current financial year, where required by accounting standards or as a result of changes in accounting policy.

2015 $

2014 $

2 Revenue and Other Income

Revenue

Sales revenue:

Rendering of services 6,872,629 6,684,261

Other revenue:

Interest received 93,544 77,834

Other revenue 73 (876)

93,617 76,958

Total revenue 6,966,246 6,761,219

3 Auditors Remuneration

Auditors Remuneration:

Auditing of the financial report 26,000 24,696

4 Loss before Income Tax

Expenses

Depreciation of property, plant and equipment 85,571 75,517

53

2015 $

2014 $

5 Income Tax Expense

Income Tax Expenses (21,376) 242,997

Being:-

Movement in deferred tax asset – non current 3,725 420,709

Refund of prior year prepayment (32,015) -

Provision for income tax – current 6,914 (175,258)

Movement in deferred tax liability – non current - (2,454)

(21,376) 242,997

6 Cash and Cash Equivalents

Cash and Cash Equivalents 1,660,273 1,012,265

Term Deposit 2,183,559 2,108,256

3,843,832 3,120,521

Reconciliation of cash Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the balance sheet as follows:

Cash and cash equivalents 3,843,832 3,120,521

3,843,832 3,120,521

7 Trade and other Receivables

Current

Trade Debtors 3,053,320 3,020,562

Less: Provision for Impairment (389,793) (803,762)

2,663,527 2,216,800

Other Debtors 9,883 11,645

2,673,410 2,228,445

8 Other Current Assets

Prepayments 54,525 58,180

54,525 58,180



2015 $

2014 $

9 Property, Plant and Equipment

Plant and Equipment 926,557 749,210

Accumulated Depreciation (658,827) (573,256)

267,730 175,954

Leased Plant and Equipment 24,749 24,749

Accumulated Depreciation (24,749) (24,749)

- -

Total Plant and Equipment 267,730 175,954

10 Tax

Assets

Non-Current

Deferred Tax Asset 24,684 28,409

Liabilities

Current

Provision for Income Tax 81,855 74,942

Non-current

Deferred Tax Liability - -

11 Trade and Other Payables

Current

Sundry Payable 277,211 313,204

Trade Creditors 72,322 84,491

GST Payable (4,901) (1,020)

344,632 396,675

55

2015 $

2014 $

12 Provisions

Provision for Annual Leave 141,659 154,190

Provision for Long Service Leave – Current 212,085 159,777

Provision for Long Service Leave – Non Current 12,465 49,711

Total Provisions 366,209 363,678

Analysis of Total Provisions

Current 353,744 313,967

Non-current 12,465 49,711

366,209 363,678

13 Capital and Leasing Commitments

Operating Lease Commitments

Non-cancellable operating leases contracted for but not capitalised in the financial statements:

Payable – minimum lease payments

Not later than 12 months 270,636 295,250

Between 12 months and five years 288,137 553,841

558,773 849,091

JAS-ANZ entered into a 5 year non-cancellable property lease at Suites 3 & 4, FECCA House, 4 Phipps Close, Deakin, ACT 2600 as of 1 July 2012.

JAS-ANZ New Zealand branch has entered into a 5 year lease that commenced 1 March 2013 at 22 The Terrace, Wellington New Zealand.

JAS-ANZ has also entered into a 5 year lease on a Toshiba photocopier which is to terminate in February 2014. A replacement Toshiba photocopier was leased for a further 5 year period from February 2014.

JAS-ANZ entered into a three year lease on a new IT server and software which commenced in November 2012.


2015 $

2014 $

14 Cash Flow Information

Reconciliation of Cash Flow from Operations with Loss after Income Tax

Gain after Income Tax 1,295,271 925,754

Non-cash flows in gain

Depreciation 85,571 75,517

Increase / (Decrease) in income tax payable (14,109) 221,984

Changes in assets and liabilities:

(Increase) in receivables (444,965) 35,815

Decrease in prepayments 54,380 16,945

(Decrease) in payables (18,202) (23,300)

(Decrease) in current tax liabilities 20,865 3,477

Increase in provisions (78,154) (194,364)

900,657 1,061,828

57

15. Financial Risk Management

Financial Risk Management Policies

JAS-ANZ’s financial instruments consist primarily of deposits with banks, local money market instruments, short-term investments, accounts receivable and payable and leases.

The Governing Board’s overall risk management strategy seeks to assist JAS-ANZ in meeting its financial targets, whilst minimising potential adverse effects on financial performance.

Risk management policies are approved and reviewed by the Governing Board on a regular basis. These included the credit risk policies and future cash flow requirements.

JAS-ANZ does not have any derivative instruments as at 30 June 2015.

i. Financial Risk exposures and Management

The main risks the entity is exposed to through its financial instruments are liquidity risk and credit risk.

Liquidity risk

JAS-ANZ manages liquidity risk by maintaining adequate cash reserves by continuously monitoring forecasts and actual cash flows.

Credit risk

Credit risk refers to the risk that a counterparty will default in contractual obligations resulting in financial loss to JAS-ANZ. JAS-ANZ does not have any significant credit risk exposure to any single counterparty. The carrying amount of the financial assets recorded in the financial statements represents the company’s maximum exposure to credit risk.

16. Contingencies

The accounts currently include a liability to the Inland Revenue Department New Zealand (IRD) of $45,760 for prior year income taxes, However, the organisation has had considerable difficulty in obtaining a reconciliation and agreement from IRD regarding possible PAYG payments owning in prior years, A comprehensive reconciliation has been provided to the IRD representatives and the organisation continues to work with the IRD for confirmation of the final balance. The board believes this amount accurately reflects the actual liability and have significant contingencies in place should the final amount be assessed in excess of this amount.

17. Events after the reporting period

There have been no events subsequent to reporting date that require disclosure in the financial statements.

18. Entity Details

The office and principal place of business of JAS-ANZ is:

Joint Accreditation Systems of Australia and New Zealand

Australian Office: Suites 3 & 4, FECCA House, 4 Phipps Close, Deakin, ACT 2600 Australia


DECLARATION OF THE GOVERNING BOARD

59

INDEPENDENT AUDITOR’S REPORT TO THE MEMEBERS OF JOINT ACCREDITATION SYSTEMS OF AUSTRALIA AND NEW ZEALAND


AUDIT REPORT

61

COMPILATION REPORT TO JOINT ACCREDITATION SYSTEM OF AUSTRALIA AND NEW ZEALAND ABN 49 614 982 550


DETAILED INCOME AND EXPENDITURE STATEMENT


2015 $

2014 $

INCOME

Rendering of Services 6,872,629 6,684,261

OTHER INCOME

Interest Received 93,544 77,834

Foreign Currency Exchanges 73 (876)

93,617 76,958

6,966,246 6,761,219

EXPENSES

Accounting Fees 42,857 47,759

Advertising 53,164 75,143

Auditor’s Remuneration 26,000 24,696

Bad and Doubtful Debts (49,261) 27,852

Bank Charges 35,144 32,249

Business Development Costs - 79,828

Contractor Fees 1,071,923 951,344

Depreciation 85,571 75,517

Freight & Cartage 3,475 2,909

Interest Paid - -

IT Maintenance and Support 190,083 165,511

Occupancy Costs 240,278 228,304

Professional Fees 318,777 310,181

Superannuation Contributions – Employee 2,427,813 189,612

Salary & Employee Expenses 77,601 2,374,551

Salary On Costs 177,443 65,980

Travel & Accommodation Expenses 807,465 709,952

Other Expenses from Ordinary Activities 184,018 231,080

5,692,351 5,592,468

1,273,895 1,168,751

HELPINGMARKETSWORKBETTER

JAS-ANZ Australia 4 Phipps Close, Deakin ACT 2600 PO Box 5634 Hughes ACT 2605 Australia Tel: +61 (0)2 6232 2000 Fax: +61 (0)2 6262 7980

JAS-ANZ New Zealand Level 4, Berl House,108 The Terrace, Wellington PO Box 10476, Wellington Tel: +64 (0)4 473 4426 Fax: +64 (0)4 474 4428

[email protected]

www.jas-anz.org

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