1. ANTECEDENTES DEL CONTROL INTERNO
3.3 DIAGNÓSTICO DE LA SITUACIÓN CONTABLE DEL
3.3.4 Análisis Financiero
3.3.4.1 Estado de situación financiera
3.3.4.1.1 Importancia
1 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 084.0944.0696.0069; Cull, T15451/38. 2 Shannon Statutory Declaration, Exhibit 1681, Annexure 1, Document 084.0944.0696.0043.
3 Shannon Statutory Declaration, exhibit 1681, paragraph 2, document 028.0906.0219.0002. 4 Shannon Statutory Declaration, exhibit 1681, paragraph 2, document 028.0906.0219.0002; Shannon
Statement, exhibit 1753, document 046.0716.0348.0028 at 0032.
5 Shannon Statement, exhibit 1753, document 046.0716.0349.0028 at 0032–0033.. 6 Cull, T15453/3–10.
7 Shannon Statutory Declaration, exhibit 1681, paragraph 2, document 028.0906.0219.0002; Roebig
Statutory Declaration, exhibit 1682, paragraph 2, document 028.0906.0219.0014.
8 Shannon Statutory Declaration, exhibit 1681, paragraph 6, document 028.0906.0219.0002.
9 Cull Statutory Declaration, exhibit 1691, paragraph 3, document 028.0906.0219.0007; Roebig Statutory
Declaration, exhibit 1682, paragraph 3, document 028.0906.0219.0014; Raward Statutory Declaration, exhibit 1687, paragraph 3, document 097.0932.0783.0001.
10 QCTF Funding Criteria Tender Bundle, exhibit 1688, clause 3.2, document 007.0138.0243.0040 at 0046;
Cull Statutory Declaration, exhibit 1691, paragraph 4, document 028.0906.0219.0007.
11 Roebig Statutory Declaration, exhibit 1682, paragraph 5, document 028.0906.0219.0014; Cull Statutory
Declaration, exhibit 1691, paragraph 6, document 028.0906.0219.0007.
12 Roebig Statutory Declaration, exhibit 1682, paragraph 5, document 028.0906.0219.0014. 13 Cull, T15455/12-14.
14 Roebig Statutory Declaration, exhibit 1682, paragraph 5, document 028.0906.0219.0014; Cull Statutory
Declaration, exhibit 1691, paragraph 7, document 028.0906.0219.0007.
15 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 007.0138.0243.0040 at 0041; Roebig
Statutory Declaration, exhibit 1682, paragraph 3, document 028.0906.0219.0014.
16 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 007.0138.0243.0040 at 0046. 17 QCTF Funding Criteria Tendle Bundle, Exhibit 1688, document 007.0138.0243.0040 at 0046. 18 Roebig Statutory Declaration, Exhibit 1682, paragraph 6, document 028.0906.0219.0014.
19 Cull Statutory Declaration, Exhibit 1691, paragraph 8, 028.0906.0219.0007. Simcoe had no recollection of
this meeting: Simcoe, T15489/20.
20 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 068.0244.0072.0012 at 0017. 21 Simcoe, T15490/3-5. 22 Simcoe, T15489/42-44. 23 Simcoe, T15490/17-19, T15493/44-45. 24 Simcoe, T15490/23-25, T15492/35-37. 25 Simcoe, T15490/27-29. 26 Simcoe, T15491/18. 27 Cull, T15458/6-11. 28 Cull, T15458/13-16.
29 Watson Statutory Declaration, Exhibit 1686, paragraph 4, document 041.0366.0094.0001. 30 Watson Statutory Declaration, Exhibit 1686, paragraphs 5–6, document 041.0366.0094.0001. 31 QCTF CEPU Grant Tender Bundle, Exhibit 1689, document 068.0458.0373.0005.
32 Christian Statutory Declaration, Exhibit 1684, paragraph 4, document 043.0136.0776.0002. 33 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 076.0334.0069.0013–0014. 34 Simcoe, T15493/31-40.
35 Cull, T15460/30-31. 36 Cull, T15459/6-7. 37 Cull, T15459/15-16.
38 Roebig Statutory Declaration, Exhibit 1682, paragraph 9, document 028.0906.0219.0014. 39 Cull Statutory Declaration, Exhibit 1691, paragraph 9, document 028.0906.0219.0007. 40 Christian Statutory Declaration, Exhibit 1684, paragraph 24, document 043.0136.0776.0002.
41 Cull Statutory Declaration, Exhibit 1691, paragraph 9, document 028.0906.0219.0007; Cull, T15456/25-29. 42 Cull Statutory Declaration, Exhibit 1691, paragraph 2, 028.0906.0219.0007; Cull, T15453/3-4.
43 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 068.0244.0072.0012–0026. 44 Simcoe, T15488/17-21.
45 For example, Cull, T15474/41–15475/7. 46 Cull, T15464/2-5.
47 Cull, T15464/25-32.
48 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 068.0244.0072.0123. 49 QCTF Funding Criteria Tender Bundle Exhibit 1688, document 068.0244.0072.0179 at 0184. 50 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 007.0138.0243.0040 at 0046. 51 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 068.0244.0072.0188. 52 See paragraph 14 above.
53 Christian Statutory Declaration, Exhibit 1684, paragraph 22, document 043.0136.0776.0002. 54 Christian Statutory Declaration, Exhibit 1684, paragraph 22, document 043.0136.0776.0002. 55 Christian Statutory Declaration, Exhibit 1684, Annexure 3, Document 029.0118.0859.0001. 56 Cull Statutory Declaration, Exhibit 1691, Annexure 3, document 063.0831.0821.0240.
57 Cull Statutory Declaration, Exhibit 1691, paragraph 10, document 028.0906.0219.0007; Roebig Statutory
Declaration, Exhibit 1682, paragraph 7, 028.0906.0219.0014.
58 Cf Roebig Statutory Declaration, Exhibit 1691, paragraph 7, document 028.0906.0219.0014, who says that
the BERT membership number is often not supplied or is insufficient for ascertaining the identity of the applicant. This explanation is not convincing. Workers who wish to receive funding must comply with the QCTF’s requirements. The QCTF could readily require the BERT number to be supplied. If that were done, it is difficult to see how any confusion about identify could arise.
59 Simcoe, T15494/27-44. 60 Simcoe, T15495/1-4.
61 Privacy Act 1988 (C’wth), Sch 3, National Privacy Principle 1.1.
62 Privacy Act1988 (Cth), s 6, which defines ‘personal information’ to mean ‘information or an opinion …
whether true or not … about an individual whose identity is apparent, or can reasonably be ascertained, from the information or opinion’. Union membership information in fact falls within the stricter category of ‘sensitive information’.
63 Cull Statutory Declaration, Exhibit 1691, paragraph 5, document 028.0906.0219.0007.
64 Cull Statutory Declaration, Exhibit 1691, paragraph 5, document 028.0906.0219.0007; Cull, T15455/5-6. 65 QCTF Funding Criteria Tender Bundle, Exhibit 1681, document 084.0944.0696.0038 at 0043-0044. 66 Shannon Statutory Declaration, Exhibit 1681, Annexure , document 028.0906.0219.0002.
67 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 084.0944.0696.0069–0070. 68 Shannon Statutory Declaration, Exhibit 1681, paragraph 5, document 028.0906.0219.0002.
69 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 007.0138.0243.0040 at 0046 (emphasis
70 Cull, T15466/2-5. 71 Cull, T 15466/29-40. 72 Cull, T15465/4-8.
73 Cull Statutory Declaration, Exhibit 1691, paragraph 14, Annexure 5, document 011.0079.0267.0021–0027. 74 Cull, T15465/10-12; Simcoe, T15501/15-24.
75 Christian Statutory Declaration, paragraph 4. I do not accept that the presence of one employer
representative on a board of three directors makes the CSTC a bipartite body, for in that situation, the body is not ‘controlled jointly by employee and employer interests’ cf Shannon Statutory Declaration, Exhibit 1681, paragraph 4, document 028.0906.0219.0002.
76 Sommer Statutory Declaration, Exhibit 1685, paragraph 11, document 093.0242.0174.0001. See also
Sommer, T15499/1-4.
77 QCTF Funding Criteria Tender Bundle, Exhibit 1688, document 062.0163.0490.0386 at 0392-0393. 78 Raward Statutory Declaration, Exhibit 1687, paragraph 7, document 097.0932.0783.0001. 79 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document
074.0845.0116.0096–0103.
80 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 074.0845.0116.0008 at
0013.
81 Cull, T15471/12.
82 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, Attachment 29, Document
074.0845.0116.0096–0103.
83 Cull Statutory Declaration, Exhibit 1691, paragraph 21, document 028.0906.0219.0007. 84 Raward Statutory Declaration, Exhibit 1687, paragraph 8, document 097.0932.0783.0001.
85 Cull Statutory Declaration, Exhibit 1691, paragraph 21, document 028.0906.0219.0007; Raward Statutory
Declaration, Exhibit 1687, paragraph 9, document 097.0932.0783.0001.
86 Shannon Statutory Declaration, Exhibit 1681, paragraph 12, document 028.0906.0219.0002; Cull Statutory
Declaration, Exhibit 1691, paragraph 16, document 028.0906.0219.0007; Roebig Statutory Declaration, Exhibit 1691, paragraph 8, document 028.0906.0219.0014; Raward Statutory Declaration, Exhibit 1687, paragraph 4, 097.0932.0783.0001.
87 Shannon Statutory Declaration, Exhibit 1681, paragraph 12, document 028.0906.0219.0002; Cull Statutory
Declaration, Exhibit 1691, paragraph 16, document 028.0906.0219.0007; Roebig Statutory Declaration, Exhibit 1682, paragraph 8, document 028.0906.0219.0014; Raward Statutory Declaration, Exhibit 1687, paragraph 4, document 097.0932.0783.0001.
88 Shannon Statutory Declaration,Exhibit 1681, paragraph 10, document 028.0906.0219.0002; Raward
Statutory Declaration, Exhibit 1687, paragraph 4, document 097.0932.0783.0001; Roebig Statutory Declaration, Exhibit 1682, paragraph 8, document 028.0906.0219.0014.
89 Shannon Statutory Declaration, Exhibit 1681, paragraph 13, document 028.0906.0219.0002; Cull Statutory
Declaration, Exhibit 1691, paragraph 16, document 028.0906.0219.0007; Roebig Statutory Declaration, Exhibit 1682, paragraph 8, document 028.0906.0219.0014; Raward Statutory Declaration, Exhibit 1687, paragraph 4, document 097.0932.0783.0001.
90 Roebig Statutory Declaration, Exhibit 1687, paragraph 8, document 028.0906.0219.0014 91 This proposition was accepted by Cull: Cull, T15486/2-6.
92 Simcoe, T15488/41-45.
93 See for example, Simcoe, T15488/45-15489/4, 15489/42-44, 15490/36-39.
94 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 064.0020.0981.0285 at
95 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 064.0020.0981.0190 at
0196.
96 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 064.0020.0981.0284. 97 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 040.0437.0207.0009 at
0014.
98 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 068.0244.0072.0012 at
0021.
99 See Shannon Statutory Declaration, Exhibit 1681, paragraph 14, document 028.0906.0219.0002. Shannon
also mentioned limited funds. The funding available for allocation in November 2001 was, however, broadly comparable to the funding the year before.
100 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 030.0603.0271.0210 at
0211; Hutchings Statutory Declaration, Exhibit 1683, paragraph 7, document 057.0473.0248.0001.
101 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 030.0603.0271.0210 at
0211, 0222. That this targeting occurs has apparently been accepted by the solicitors for the QCTF and Cull: see Cull Statutory Declaration, Exhibit 1691, paragraph 22, document 028.0906.0219.0007.
102 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 030.0603.0271.0210 at
0212.
103 QCTF CFMEU Apprenticeship Scholarship Tender Bundle,Exhibit 1690, document 030.0603.0271.0210 at
0212.
104 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, 030.0603.0271.0210 at 0212. 105 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, Document 030.0603.0271.0210 at
0215.
106 QCTF CFMEU Apprenticeship Scholarship Tender Bundle, Exhibit 1690, document 030.0603.0271.0210 at
0213.
107 Hutchings Statutory Declaration, Exhibit 1683, paragraph 8, document 057.0473.0248.0001. 108 Hutchings Statutory Declaration, Exhibit 1683, paragraph 7–10, document 057.0473.0248.0001. 109 Cull, T15473/28-15474/2. 110 Simcoe, T15502/14-16. 111 Simcoe, T15502/21-22. 112 Simcoe, T15503/6-7. 113 Simcoe, T15501/39-41. 114 Simcoe, T15502/4-7. 115 Simcoe, T15501/43 – 15502/2. 116 Simcoe, T15504/10-17. But cf T15505/21-24.
117 See, regarding the fifth intake, the grant of $365,898 made on 16 November 2001: QCTF CFMEU
Apprenticeship Scholarship Tender Bundle, Exhibit 1690, documents 013.0721.0260.0251 and 074.0845.0116.0096 at 0099.
118 QCTF CFMEU Apprenticeship Scholarship Tender Bundle,Exhibit 1690, documents 064.0020.0981.0190 at
0196 (minutes of meeting on 21 March 2000) and 068.0244.0072.0012 at 0021 (minutes of meeting on 24 October 2000).
119 Raward Statutory Declaration, Exhibit 1687, paragraph 11, document 097.0932.0783.0001; Cull Statutory
Declaration, Exhibit 1691, paragraph 22, document 028.0906.0219.0007.
120 Cull, T15474/29-36. 121 Cull, T15475/39-40.
122 Cull Statutory Declaration, Exhibit 1691, paragraph 22, document 028.0906.0219.0007 is consistent with
this suggestion, as the wording used is ‘I can not remember that that scheme was created for the express purpose of assisting the sons and daughters of CFMEU members to obtain apprenticeships.’
123 Raward Statutory Declaration, Exhibit 1687, paragraph 10, document 097.0972.0783.0001. 124 Cull, T15473/5-9.
125 Cull, T 15476/44-45.
126 Hutchings Statutory Declaration, Exhibit 1683, paragraph 11, document 057.0473.0248.0001; Cull,
T15476/45.
127 Sommer Statutory Declaration, Exhibit 1685, paragraph 1, document 093.0242.0174.0001. 128 Sommer Statutory Declaration, Exhibit 1685, paragraph 10, document 093.0242.0174.0001. 129 Christian Statutory Declaration, Exhibit 1684, paragraph 7, document 043.0136.0776.0002; Simcoe,
T15501/3-9.
130 Christian Statutory Declaration, Exhibit 1684, paragraph 5, document 043.0136.0776.0002. 131 Christian Statutory Declaration, Exhibit 1684, paragraph 8, document 043.0136.0776.0002; Simcoe,
T15497/11-33. Christian was unable to recall who made this promise.
132 Cull, T15483/4.
133 Christian Statutory Declaration, Exhibit 1684, paragraph 9, document 043.0136.0776.0002.
134 Cull Statutory Declaration, Exhibit 1691, paragraph 17, document 028.0906.0219.0007; Shannon Statutory
Declaration, Exhibit 1681, paragraph 9, document 028.0906.0219.0002.
135 See Cull Statutory Declaration, Exhibit 1691, paragraph 18, document 028.0906.0219.0007; Cull,
T15482/26-28.
136 See Simcoe, T15496/39-40. 137 See Cull, T15483/8-20. 138 Cull, T15484/2-15.
139 Cull Statutory Declaration, Exhibit 1691, paragraph 18, document 028.0906.0219.0007; Cull, T15485/13-
14.
140 QCTF CSTC Tender Bundle, Exhibit 1668, document 049.0441.0040.0369.
141 Shannon Statutory Declaration, Exhibit 1681, paragraph 8, document 028.0906.0219.0002; Ashman
T15384/32-43.
142 QCTF CEPU Grants Tender Bundle, Exhibit 1689, document 013.0532.0916.0026 at 0031-0033. The final
form of the application is at QCTF CEPU Giants Tender Bundle, Exhibit 1689, document 060.0169.0154.0167-0175.
143 QCTF CEPU Grants Tender Bundle, Exhibit 1689, document 013.0532.0916.0026 at 0032.
144 There is no suggestion in any of the CEPU funding proposals that the Safety and Training Officer position is
anything other than fulltime, and the costing of the safety and training officer position did not reflect any percentage discounting for time spent on other tasks. Cf Simcoe, T15506/4-5, suggesting that the position would be close to fulltime, but not fulltime.
145 QCTF CEPU Grants Tender Bundle, Exhibit 1689, document 013.0532.0916.0026 at 31-0033. 146 QCTF CEPU Grants Tender Bundle, Exhibit 1689, document 013.0532.0916.0026 at 0033.
147 Roebig Statutory Declaration, Exhibit 1682, paragraph 13, document 028.0906.0219.0014; QCTF CEPU
Giants Tender Bundle Exhibit 1689, document 036.0172.0966.0032.
148 Cull, T15477/26-27. See also Simcoe, T15508/27-45.
149 The normal limit under the Funding Principles is 25 per cent of the establishment costs of a training
program: see Exhibit 1688, document 007.0138.0243.0040 at 0049.
151 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 021.0343.0593.0158;
Tender Bundle of Documents re: QCTF CEPU Grants Exhibit 1689, document 074.0845.0116.0142 at 0143.
152 Cull, T15478/24-26.
153 A proposition accepted by Cull: Cull, T15481/31-41.
154 Roebig Statutory Declaration, exhibit 1682, paragraph 13, document 028.0906.0219.0014. 155 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 074.0845.0116.0247. 156 Watson Statutory Declaration, exhibit 1686, paragraph 3, document 041.0366.0094.0001. 157 O’Carroll Statement, exhibit 74, paragraph 32, document 084.0475.0134.0312 See also, Dicks,
T691/42–43.
158 See Submissions of Counsel Assisting Concerning the Nambour Dispute, 8 March 2002, paragraph 77. 159 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 093.0950.0638.0231. 160 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 093.0950.0638.0230. 161 Hutchings Statutory Declaration (No. 2), exhibit 1066, paragraphs 14-16, document 057.0473.0248.0001.
(assuming Greenslopes Hospital is a different place to Nambour Hospital).
162 O’Carroll, T1287/46–47.
163 O’Carroll, T1288/1–7. He referred in this evidence to direction by the State Secretary of the CEPU. 164 O’Carroll, T1291/12-39.
165 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 068.0244.0072.0012 at
0019.
166 Tender Bundle of Documents re: QCTF CEPU Grants, exhibit 1689, document 074.0845.0116.0096 at
0101.
167 See Cull, T15481/43-45, where he accepts this proposition. 168 See paragraph 63 above.
169 See also O’Carroll, T1291/28–48, T1304/3–4.