C.17. Report of the CADASTRAL SURVEYORS LICENSING BOARD OF NEW ZEALAND. For the year ending 30 June 2005
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1 C.17 Report of the CADASTRAL SURVEYORS LICENSING BOARD OF NEW ZEALAND For the year ending 30 June 2005 Presented to the House of Representatives Pursuant to section 20 of the Cadastral Survey Act 2002
2 2 Hon Pete Hodgson Minister for Land Information WELLINGTON I have the honour to submit to you the report on the activities of the Cadastral Surveyors Licensing Board of New Zealand for the year ending 30 June B J Coutts CHAIRMAN CONTENTS Introduction 3 Jurisdiction 3 Functions 3 Membership 3 Meetings 3 Licenses 4 Discipline 4 Licensing Standards 4 Reciprocity 4 Legislation 5 Administration 5 Finance 5 Directory 6 Appendix A: Functions and Duties 7 Appendix B: Audit Report 8 Appendix C: Financial Statements 9
3 3 CADASTRAL SURVEYORS LICENSING BOARD OF NEW ZEALAND Introduction This is the third report of the Cadastral Surveyors Licensing Board constituted under the Cadastral Survey Act This Act dissolved the previous Survey Board of New Zealand as at 31 May 2002 and constituted the new Board. The new Board was appointed for a term of 3 years as from 2 December Jurisdiction The Cadastral Surveyors Licensing Board of New Zealand was constituted by section 10 of the Cadastral Survey Act 2002 and is the successor of the Surveyors Board first constituted under the New Zealand Institute of Surveyors and Board of Examiners Act Functions The functions and duties undertaken by the board are set out in section 11 of the Cadastral Survey Act. (See Appendix A). The primary function of the board is the licensing of cadastral surveyors competent to conduct cadastral surveys. The board consequently sets standards of education and practical experience required for the licensing of surveyors. The board also exercises disciplinary powers in cases where a cadastral surveyor is charged with negligence, incompetence, falsification or failure to observe the Surveyor- General s Rules for Cadastral Surveying. The board has the authority to suspend or cancel the licence of surveyors where any such professional misconduct is proven. In addition, the board administers reciprocity arrangements with the 8 Australian State and Territory boards. Membership Under section 13 of the Act there are 5 board members appointed by the Minister for Land Information. The Surveyor-General is a member ex-officio pursuant to s.13(1)(b). Dr D B Grant was the Surveyor-General for the period of this report. The appointments to the board are Messrs B D Gawn and M D Sinclair pursuant to s.13(2)(a), as nominees of bodies representing licensed cadastral surveyors. Messrs G D Clark and B J Coutts are appointed pursuant to s.13(2)(b) and pursuant to s.13(2)(c), Ms J N Kirk, being a person who is not and never has been a licensed cadastral surveyor and is not employed in the surveying profession. Ms F H Russell and Mr P M Smidt were appointed by the Minister as substitute members of the board. These appointments were notified in the New Zealand Gazette on 5 December The term of office for Board members is 3 years (Schedule 1(1)). At its first meeting, Mr Coutts was elected Chair of the Board pursuant to s.13(3) of the Act. Meetings The Board met 6 times in the 2004/05 year, on 3 September, 22 October and 7 December in 2004 and 21 February, 27 April and 22 June in Licenses
4 4 The board licensed 701 surveyors for the year ending 30 June 2005, 2 more than were licensed at 30 June Discipline During the reporting period the board accepted one complaint of professional misconduct against licensed cadastral surveyors. Following a hearing held on 27 April 2005, the surveyor was ordered to undertake a period of surveying auditing some of his previous surveys. While another complaint was received, the board decided that it did not have jurisdiction over the matter. The board also received four (4) submissions relating to the conduct of surveys that were not considered as complaints. The board received three (3) notices from the Surveyor-General, under section 7(1)(d) of the Act, advising the board of a significant failure of the surveyor to undertake a cadastral survey in terms of the Surveyor-General s Rules for Cadastral Surveys, to which the board has responded. Licensing Standards Following consultation with the surveying profession, on 3 September 2004 the board adopted and issued new standards and competencies for the licensing of cadastral surveyors pursuant to s.11(1)(d). The board continued to recognise the Admissions Interviews conducted by the New Zealand Institute of Surveyors Incorporated as evidence that applicants for new licences met the standards of competencies adopted by the board. As part of its responsibilities to monitor academic qualifications and practical requirements for the licensing of surveyors, the board maintains contact with the National School of Surveying at the University of Otago, the only university in New Zealand that offers a degree in surveying. Reciprocity Full reciprocity between the various New Zealand Surveyors boards and the 8 Australian State and Territory Surveyors boards has existed since 1901 although a reciprocity agreement with Australian boards had existed from The board also collaborates with the Australian boards on the assessment of other overseas qualifications as being equivalent to the New Zealand and Australian degrees and setting policies for the education, training and regulation of surveyors. Contact with the Australian boards is maintained directly at board level through the Council of the Reciprocating Surveyors Boards of Australia and New Zealand comprising of the Chairs of each board. Meetings of the Council are generally held once or twice per year. The Chairman represented the board by attending one meeting the Council of Reciprocating Boards held in Perth on 20 May The Surveyor-General also attended this meeting.
5 5 Legislation The conduct of land subdivision and boundary surveys has been governed by published regulations since The current governance of surveys is by the Surveyor-General s Rules promulgated in June 2002 under section 49 of the Cadastral Survey Act The board considered the need for an amendment to the Act to give the board retroactive jurisdiction in cases where professional misconduct is alleged when the surveyor was registered under a predecessor Act but did not hold a licence under the present Act or their licence under the present Act has been allowed to lapse. Administration The Board has contracted the Institute of Professional Engineers NZ to provide administrative services, office facilities and meeting rooms. IPENZ maintains a full time office hours, dedicated telephone and facsimile point of contact, and hosts the Board s website. Mr Rob Munro, solicitor, of Wellington, has been retained as the board s legal advisor and Mr I D Fargher is the Board Secretary. Finance The board is funded by licensing fees gathered annually from licensed cadastral surveyors. The level of those fees is set by the Board under s.11(1)(c) of the Act. The fee for renewal of a license for the 2004/05 year was set at $188 plus GST ($211.50), the same fee as for the previous year.
6 6 Cadastral Surveyors Licensing Board of New Zealand Directory Board Members Brian Coutts (Chair) Gary Clark Brett Gawn Don Grant (Surveyor-General) Jenny Kirk Marton Sinclair Frances Russell (Substitute) Peter Smidt (Substitute) Secretary Solicitors Auditors Bankers Business Address Ian Fargher Munro Law Deloitte Bank of New Zealand 158 The Terrace WELLINGTON, NZ
7 7 APPENDIX A: FUNCTIONS AND DUTIES The functions and duties of the board, as set out in section 11 of the Cadastral Survey Act 2002 are: (a) (b) (c) (d) (e) (f) (g) To maintain a register of cadastral surveyors licensed under this Act. To receive applications for licences under this Act as cadastral surveyors and to issue licences in proper cases. To set fees for the issue and renewal of licences under this Act. To issue and update standards that persons applying for licences, or the renewal of licences, under this Act must be met. To investigate complaints about cadastral surveyors and take disciplinary action in appropriate cases under this Act. To provide statistical information to the Minister about cadastral surveyors as requested by the Minister. To perform such other functions or duties conferred on it by this Act or any other enactment.
8 8 APPENDIX B: AUDIT REPORT TO THE MEMBERS OF THE CADASTRAL SURVEYORS LICENSING BOARD OF NZ We have audited the financial statements on pages 9 to 11. The financial statements provide information about the past financial performance of the Cadastral Surveyors Licensing Board of NZ and its financial position as at 30 June This information is stated in accordance with the accounting policies set out on pages 12 to 14. Board s Responsibilities The Board is responsible for the preparation of a financial statements, in accordance with New Zealand law and generally accepted accounting practice, which fairly reflects the financial position of the Cadastral Surveyors Licensing Board of NZ as at 30 June 2005 and the results of its operations and cash flows for the year ended 30 June Auditors Responsibilities It is our responsibility to express an independent opinion on the financial statements presented by the Board and the statement of opinion to you. Basis of Opinion An audit includes examining, on a test basis, evidence relevant to the amounts and disclosures in the financial statements. It also includes assessing: the significant estimates and judgements made by the Board in the preparation of the financial statements, and whether the accounting policies are appropriate to the Entitiy s circumstances, consistently applied and adequately disclosed. We conducted our audit in accordance with the New Zealand Auditing Standards. We planned and preformed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to obtain a reasonable assurance that the financial statements is free from material misstatements, whether caused by fraud or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements. Other than in our capacity as auditors we have no relationship with or interest in the Cadastral Surveyors Licensing Board of NZ. Unqualified Opinion We have obtained all the information and explanations that we have required. In our opinion the financial statements on pages 9 to 11 fairly reflect the financial position of the Cadastral Surveyors Licensing Board of NZ as at 30 June 2005 and the results of its operations and cash flows for the year ending on that date. Our audit was completed on 13 October 2005 and our unqualified opinion is expressed as at that date. Deloitte (signed) Chartered Accountants Wellington, New Zealand
9 9 APPENDIX C: Cadastral Surveyors Licensing Board of NZ Statement of Financial Performance For the Year Ended 30 June 2005 Income Notes 12 Months to $ 12 Months to $ License Fees 3 132, ,002 Interest Received 9,644 6,809 Total Income 141, ,811 Less Expenses Accounting and Administration Fees 8,000 4,500 Audit Fees 2,000 2,000 Board Meeting Fees 7 29,680 42,525 Board Meeting Catering Costs 715 2,164 Board Meeting Travel 14,543 17,072 Consultants Fee and expenses 9,126 0 Assessments Consultants Fees CSLB Competencies and 2,918 12,840 Standards Database and Web Set-up Costs 0 10,095 Legal Fees 4,550 7,129 Membership of CRSBANZ 2,332 2,194 Reports - Printing and Postage 801 2,165 Professional Indemnity Insurance 1,385 1,585 Secretarial Fees 9,375 11,150 Secretarial Expenses 670 1,729 Service Centre Fees 17,947 35,387 Sundry Expenses Travel and Meeting Expenses CRSBANZ 1,839 2,268 Total Expenses 106, ,126 Net Operating Surplus (Deficit) 34,970 (18,315) Statement of Movements in Equity For the Year Ended 30 June 2005 Opening Balance 81, Plus Funds transferred from Survey Board of NZ 8 0 4,226 Plus Net (Deficit) Surplus 34,970 (18,315) Total Equity 116,492 81,522 The accompanying notes form part of these financial statements
10 10 Cadastral Surveyors Licensing Board of NZ Statement of Financial Position For the Year Ended 30 June 2005 Notes 12 Months to $ 12 Months to $ Current Assets Bank of NZ Cheque Account 155, ,347 Bank of NZ Short Term Deposit 145, ,725 Accounts Receivable 8 0 4,226 Interest Receivable 1, Withholding Tax Receivable 2, Total Current Assets 303, ,822 Less Current Liabilities License Fees Received in Advance 3 137, ,030 Accounts Payable 37,554 29,857 GST Payable 12,253 6,413 Total Current Liabilities 187, ,300 Net Assets 116,492 81,522 Represented by Total Equity 116,492 81,522 The accompanying notes form part of these financial statements
11 11 Cadastral Surveyors Licensing Board of NZ Statement of Cash Flows For the Year Ended 30 June 2005 Cash Flow from Operating Activities Notes 12 Months to $ 12 Months to $ Cash was Provided from: License Fees 153, ,448 Interest Received 9,414 4,608 Net Goods and Services Tax Received 5,930 0 Total 168, ,056 Cash was Distributed to: Payments to Suppliers and Board Members 100, ,187 Net Goods and Services Tax Paid 0 18,742 Total 100, ,929 Net Cast Flow from Operating Activities 9 68, Cash Flow from Financing Activities Cash was Provided from: Funds Transferred from the Survey Board of 8 4,226 0 NZ Add Cash and Short Term Deposits at the 227, ,945 start of the year Closing Cash Carried Forward 300, ,072 Represented by: Bank of NZ Cheque Account 155, ,347 Bank of NZ Short Term Deposit 145, ,725 Total Cash on Hand 300, ,072 The accompanying notes form part of these financial statements
12 12 1. Statement of Accounting Policies Cadastral Surveyors Licensing Board of NZ Notes to the Financial Statements For the Year Ended 30 June 2005 Reporting Entity The financial statements presented here are for the reporting entity Cadastral Surveyors Licensing Board of New Zealand (CSLB) which commenced operations on 1 June Section 64 of the Cadastral Survey Act 2002 provided for the disestablishment of the Survey Board of New Zealand and for its assets and liabilities to vest in the CSLB. Reporting Basis The CSLB is required to prepare financial statements pursuant to Section 19 of the Cadastral Survey Act Differential Reporting The CSLB is a qualified entity within the Institute of Chartered Accountants of New Zealand Differential Reporting Framework. The Board qualifies under the size criteria and because it is not publicly accountable. The Board has taken advantage of all differential reporting exemptions available to it except for Financial Reporting Standard 10 Statement of Cash Flows. Measurement Base The measurement base adopted is historical cost. Taxation No provision is made for income tax as the CSLB is tax exempt under Section CB(3) of the Income Tax Act Changes in Accounting Policies There have been no changes in the accounting policies. All policies have been applied on bases consistent with those used in previous years 2. Nature and Activities of the Board The Board was established by and operates under the Cadastral Survey Act This Act requires cadastral surveys to be done by, or under the direction of, a licensed cadastral surveyor, who must meet standards of competence to be licensed and to set standards for cadastral surveys and cadastral survey data. The board are responsible for the licensing of Cadastral Surveyors under this act and for the issuing of Annual License Certificates. 3. Annual Cadastral Surveyors License Fees Annual Cadastral Surveyors License Certificates expire on 30 June each year. Applications for renewal each year may be lodged any time after 1 April for the following twelve months period commencing 1 July. A number of applications for renewal are received and paid for in advance during the period between 1 April and 30 June each year. These license fees received in advance are shown separately on the statement of Financial Position and taken as income in the financial year to which they relate.
13 13 4. Contingent Liabilities The CSLB had no contingent liabilities as a balance date. 5. Commitments The CSLB had no commitments as a balance date. 6. Financial Instruments The CSLB is party to financial instruments in the form of bank accounts, accounts receivable, accounts payable and accruals as part of its everyday operations. These instruments are reflected in the Statement of Financial Position at their fair value. Revenues and expenses in relation to the financial statements are recognised in the Statement of Financial Performance in arriving at the operating result. 7. Related Party Transactions During the course of business operations the Board Members received fees of $29,680 (2004 $42,525) for attending Board Meetings as follows: 12 Months 12 Months to to $ $ Brian Coutts (Chair) 11,305 15,360 Gary Clark 4,875 5,180 Brett Gawn 4,500 6,340 Jenny Kirk 4,500 7,055 Marton Sinclair 4,500 6,000 Peter Smidt 0 2,590 29,680 42,525 Board Members were also reimbursed travel expenses totalling $14,543 (2004 $17,072). No related party debts were written off or forgiven during the year. 8. Survey Board of New Zealand Section 64 of the Cadastral Survey Act 2002 provided for the disestablishment of the Survey Board of New Zealand and for its assets and liabilities to vest in the CSLB on 1 June The assets and liabilities vested were as follows: 12 Months 12 Months to to $ $ GST Refundable 0 4,226 Total Assets 0 4,226
14 14 9. Reconciliation of the Net Operating (Deficit) Surplus with the Net Cash Flow from Operating Activities 12 Months 13 Months to to $ $ Net Operating Surplus (Deficit) 34,970 (18,315) Movements in Other Working Capital Items Increase in License Fees received in advance 20,584 22,278 Increase in Accounts Payable 7,697 19,631 Increase in GST Payable 5,840 (21,265) Decrease (Increase) in Interest Receivable 2,048 (1,763) (Increase) in Withholding Tax Refundable (2,278) (439) Net Cash Flow from Operating Activities 68,
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