2022年2月和3月创纪录的洪水淹没新南威尔士州北部河流地区后，两名IPA会员在帮助社区恢复的同时重建了他们事务所的剩余部分。
2月28日科拉基（Coraki）最初的洪水淹没了格雷厄姆·米切尔（Graham Mitchell）所在小镇和他的家庭办公室，而他的文件在四周后仍在等待晾干。他失去了一切，除了几件他在出门时匆忙扔进一个袋子里的衣服，当时他要去救他的狗和车。
到3月底第二次洪水袭击时，他住在拜伦湾一个朋友的房子里，忙着寻找不仅可以帮助客户，还可以帮助新南威尔士州北部河流地区其他人的方法，来应对复杂的政府拨款制度。
“我能做的最有用的事情就是弄清楚我们将如何帮人们向前看.”米切尔说。“大多数商人正忙于清理他们的店铺，同时不清楚如何申请补助项目。
“我已经对自己进行了一次试点运行，发现这非常复杂。他们（政府机构）所说的，实际上，如果你能证明你在洪水过程中的损失高达15000澳元，就可以获得补助，但一旦超过这个金额，他们就需要审计文书的工作。
“大多数人已经损失了价值超过15000澳元的企业和设备。如果你像我一样丢失了所有的记录，你必须打电话从买东西的人那里得到发票。对我来说，这意味着打电话给三四年前购买电脑和打印机等设备的地方，要求他们从记录中向我寄送发票。
“如果你从未有过澳大利亚社会保障服务中心（Centrelink）的客户编号，则很难访问其中的内容，你需要能够申请个人灾害补助。
“将书面工作放在一起是一项艰巨的工作，我觉得我能做的最好的事情就是帮助人们申请这些项目。但总会有一个问题，那就是当你有四到五个政府支持计划时，你甚至无法拿到第一笔 1000澳元的补助金。”
2月28 日，米切尔先生的生活在20分钟内就被颠覆了。
他回忆说，那天上午10点左右，他透过厨房窗户，看着安静的科拉基街上被草坪覆盖的后院。
下一次他再看的时候，后院的积水已经有一尺深了。于是他急忙去找他的狗、车钥匙和牙刷。
之后离开了自己堆满客户档案办公桌的家，逃离了距离里士满河一个街区远的小屋内，去了更高的地方。
“我甚至没有想过拿走硬盘，但我应该这样做。当时我只是想，需要留下一辆车，因为我可能要睡在里面。”他回忆道。
“三天后，当我再回去时，洪水退去，已经没有多少东西可以挽回了。桌子后面有一个架子，它很高，所以在活页夹中的很多文件都还在。但是下层架子上的纸质文件夹已经消失了，还有少数正在变干中。
“我不太使用云端储存，但我通过电子邮件发送给客户很多信息，所以，我希望它仍在电子邮件中存着。我不确定我的备份有多完善， 现在我还在试图弄清楚。”
这次不是利斯莫尔税务服务公司（Lismore Taxation Services）的老板米切尔先生在北部河流地区近40年中经历的第一次大洪水。但这却是最糟糕的一次，甚至超过了1974年的事件。
“我在利斯莫尔（ Lismore）的莫尔斯沃思街（Molesworth Street）也有一个小型服务式办公室，该建筑群的业主在周六早上（洪水发生前两天）打电话给我，说他们会把我的东西从负一层带到一层。其中包含一个文件柜，一台笔记本电脑，一台显示器和一台打印机。但它们现在消失了。”他说。
“从媒体报道中可以清楚地看出，利斯莫尔建筑的第一层积满了水，这在人们的记忆中从未发生过。”
“我的笔记本电脑还在，当它被淹没时，我设法从中取出硬盘，并将其送到昆士兰州的一家企业，看看他们是否可以获得任何信息。”
“我很幸运，去年我搬到这里时，我有一个从外地客户群。但这种情况让人分心，消磨精力。”
75岁的时候，我在想，‘我为什么要这样做？’我可以直接退休，但在小城镇不是这样的。我的社交生活在这里，朋友也在这里。” IPA会员米奇·约翰逊（Mitch Johnson）是利斯莫尔郊区古内拉巴（Goonellabah）的M&K商业管理公司的执行合伙人，他在第一次洪水发生后的前两周没有打开过他的电脑。 “我的所有文件都是安全的，都是基于云端的，所以我没有丢失任何文件。”他说。
此外，当他帮助清理废墟遍布的街道，帮助 Cabbage Tree Island 居民重新安家时，工作是他最后考虑的事情。Cabbage Tree Island是一个土著社区，由约翰逊的客户——贾利土著委员会负责照顾。
After the second flood event in late March, Mr Johnson, like Mr Mitchell, has spent any free time filling out grant applications for his clients. Jali is a not-for-profit organisation and invariably, they fail the eligibility criteria for state and federal government flood relief packages.
在三月下旬的第二次洪水事件发生后，约翰逊和米切尔一样，利用所有空闲时间为客户填写了拨款申请。贾利是一个非营利组织，所以他们总是不符合州和联邦政府洪水救灾计划的资格标准。
“I’ve had a few minor breakthroughs now, and have hopefully secured funding from Aboriginal Affairs through NSW, and have been researching all the other avenues there may be for funding. But they won’t be available until the start of the new financial year,” he says.
“我现在已经取得了一些小突破，希望通过新南威尔士州从原住民事务部获得资金，并一直在研究所有其他可能获得资金的途径。但它们要到新财政年度开始才能开始，“他说。
Although Mr Johnson’s home and office were spared from the rising flood waters in Lismore, his business has been hit because much of his client base is, like Jali, not-for-profit.
虽然约翰逊的家和办公室免受利斯莫尔不断上涨的洪水的影响，但他的业务受到了打击，因为他的大部分客户群和贾利一样，都是非营利组织。
Other income comes from contract work, such as the one he signed with Rous County Council just a month before the floods.
其他收入来自合同工，例如他在洪水发生前一个月与罗斯（Rous）县议会签署的合同。
“That contract is on hold until they figure out what the future looks like. They looked after three different local government areas in the region, and I was only one month into a 12-month contract,” he says.
“这份合同将一直被搁置，直到他们弄清楚未来的情况。他们管辖该地区三个不同的地方政府区域，而我只有只剩一个月的12个月合同，“他说。
“Some of my other clients have been impacted by the floods and I’m just meeting with them to see how they’re going and what we can do going forward.
“我的其他一些客户也受到了洪水的影响，我只是与他们会面，看看他们的情况以及我们可以做些什么。
“I also had a contract with Rekindling the Spirit, an Aboriginal medical service, but that too has been put on hold because their premises went under.”
“我还与原住民医疗服务机构重燃圣灵（Rekindling the Spirit）签订了合同，但由于他们的房产倒塌，这也被搁置了。
Mr Johnson, a Gamilaroi man from Moree, NSW, has lived in the Northern Rivers area on and off his whole life.
约翰逊先生是来自新南威尔士州莫里市的加米拉罗伊人，他一生都住在北部河流地区。
He says the rapid rise of the water took all the community by surprise.
他说，水位的迅速上升让整个社区都感到惊讶。
“My brother’s house in Lismore has never been flooded before. He called me and asked me to come and get his boys who had just left his house in a boat. A local went back in a tinny to get my brother and he stepped off his first-floor balcony into the boat – that’s how high the water was,” Mr Johnson says.
“我哥哥在利斯莫尔的房子以前从未被洪水淹过。他打电话给我，让我来接刚从他家坐船离开的孩子。一个当地人驾驶一辆快艇去找我的哥哥，他可以从一楼的阳台直接走到船上——这就是水位当时的高度，”约翰逊先生说。
His brother, like many other residents in Lismore, lost his house. They are either sleeping in tents inside their wrecked homes, or in campgrounds around the region.
他的哥哥和利斯莫尔的许多其他居民一样，失去了他的房子。他们不是睡在破旧房屋内的帐篷里，就是睡在该地区周围的露营地里。
Mr Johnson‘s biggest concern over the past four weeks has been finding the best way to get the residents of Cabbage Tree Island, and especially its aged care residents, resettled.
约翰逊先生在过去四周中最大的担忧是找到让 Cabbage Tree Island 的居民，特别是老年护理居民重新定居的最佳方式。
The 160-year-old settlement is located on the Richmond River about 15 kilometres upstream from the coastal town of Ballina. Its 200 residents are now homeless.
这个拥有160年历史的定居点位于里士满（Richmond）河上，距离沿海城镇巴利纳（Ballina）上游约15公里。200名居民如今无家可归。
“[The island] has largely been wiped out,” says Mr Johnson.
“（这个岛）已经基本消失了，”约翰逊先生说
The Jali LALC also had under its auspices an aged care facility for the local Indigenous community, a small sugar cane farm and community ranger program – all of which have been severely impacted by the flood and due to the eligibility criteria for government support, are unable to access any financial aid.
贾利委员会还为当地土著社区提供了一个老年护理设施，一个小型甘蔗农场和社区护林员计划 。 所有这些都受到洪水的严重影响，并且由于政府支持的资格标准，无法获得任何经济援助。
“One of the things governments don’t understand at the moment is that the initiatives that have been put forward are often built around a loss of income. Not-for-profit organisations survive on grant income, which cannot be used FEATURE FLOOD for flood recovery and rebuilding. They are all tied to specific outcomes,” Mr Johnson said.
“政府目前不理解的一件事是，已经提出的举措往往是围绕收入损失而建立的。非营利组织依靠赠款收入生存，而赠款收入不能用于洪水恢复和重建。它们都与具体结果有关，“约翰逊先生说。
“Some of the new government initiatives for the flood recovery are linked to loss of income, but as a NFP we don’t have an income other than existing grants. And we can’t show a 40 per cent drop in profits because we don’t have profits.
“一些新政府洪水恢复举措与收入损失有关，但作为非农就业数据，除了现有的捐款外，我们没有其他收入。我们无法显示利润下降40%，因为我们根本没有利润。
“The Jali LALC employed 20-50 staff but isn’t classed as a small business so it, like a lot of NFPs, is being left out of the eligibility criteria.”
“贾利委员会雇用了20-50名员工，但未被归类为小型企业，因此像许多非营利组织一样，它不在资格标准之内。
Mr Johnson says even agricultural support is unavailable because the 100-acre sugar cane farm did not constitute 50 per cent of the charity’s income.
约翰逊表示，即使是农业支持他们也无法获得，因为这个占地100英亩的甘蔗农场并不构成慈善机构收入的 50%。
“It’s not just the community organisations in the Northern Rivers who will be impacted by these guidelines, there are a lot of NFPs all along the east coast which will be under the same rules,” he says.
“不仅仅是北方河流的社区组织会受到这些指导方针的影响，东海岸有很多非营利组织将受同样的规则影响，”他说。
Even four weeks after the initial deluge, Mr Johnson was at the forefront of helping with the clean up around Lismore. He says the piles of debris on the sides of the road are still awaiting collection.
即使在最初洪水结束的四周后，约翰逊先生仍然站在帮助利斯莫尔周围清理工作的最前沿。他说，路旁堆积的废墟仍待整理。
“We are all just working day in, day out to get things done and we will continue to do that. But at some point, support has to come from above,” he says.
“我们都只是日复一日地工作，把事情做好，我们将继续这样做。但有时候必须有来自国家的支持，”他说。
The losses to the region have been significant, Mr Mitchell adds, and even with the federal and state government support it will be a long time before many of the small businesses are back trading.
米切尔补充说，该地区的损失是巨大的，即使有联邦和州政府的支持，许多小企业也需要很长时间才能恢复正常交易。
“But they are resilient. That first day back in Coraki when I was doing a walk-through of my house, my neighbours were already banging and hammering to fix up their house so they could move back in,” he says.
“但这些是可复原的。回到科拉基的第一天，当我路过我家时，邻居们已经在修理他们的房子了，这样他们就可以搬回去继续住，”他说。
“My business has come to a grinding halt but I have set up on a kitchen table in a borrowed house. I can start a new business in a small town with my eyes closed because I have done it so many times, but there are lots of small businesses that rely on equipment and infrastructure that will need a lot of help.
“我的生意已经停滞不前，但我在借来的房子里摆了一张桌子。我可以在一个小镇上不费力的开始一项新业务，因为我已经做过很多次了，但是有很多小企业依赖设备和基础设施，这将需要很多帮助。
“For example, the serviced office complex that I rented in Lismore – I’d be surprised if they had flood insurance so they will have to rebuild from scratch. The local panel beater had put all his metal working equipment – about $200,000 worth – on the first floor of his building but he lost the lot so for him to start again he has to be able to buy and replace all new equipment.
“例如，我在利斯莫尔租用的服务式办公大楼 ，如果他们有洪水保险那我就会感到惊讶，所以他们不得不从头开始重建，当地的工人把他所有的金属加工设备（价值约20万元）放在大楼的一层，但他失去了这批设备，所以如果他要重新开始，就必须能够购买和更换所有新设备。
“The grants and subsidies will help us in the short-term but in the medium and long-term, if these businesses want to re-establish, they’ll need a lot of extra capital and a lot of them won’t be able to do that. They’ve probably lost equity in their homes as well so they won’t be able to call on that.
“捐款和补贴将在短期内帮助我们，但从中长期来看，如果这些企业想要重建，他们将需要大量的额外资金，而其中的许多人无法做到这一点。他们可能已经失去了房屋权，所以将无法调用这些资产。
“But I have no doubt they will struggle through. It will be economically slow but they won’t abandon the town. They have just retreated for a little while.”
“但我相信他们将会艰难渡过难关。虽然经济上发展会变缓慢，但他们不会放弃这个小镇。只是撤退了一段时间。”
Mr Johnson says most people are just trying to get on with things.
约翰逊说，大多数人只是想继续生活。
“The second flood wasn’t as severe as the first one, but it has just put everything back,” he says.
“第二次洪水没有第一次那么严重，但它将一切都恢复了原样，”他说。
“I know that in South Lismore, there are people living in tents on the sporting grounds, or living in tents inside their houses. There are not enough caravan places in caravan parks, so they are camping in their own houses, and at best may have one power point that works.
“我知道在南利斯莫尔，有人住在运动场的帐篷里，或者住在他们家里的帐篷里。大篷车公园里没有足够的大篷车位置，所以他们在自己的房子里露营，最好的事是有一个可用的电源插座。
“The damp and smell are pretty bad, and there are still piles of rubbish that go washed everywhere again in the second flood because there was too much to pick up after the first one.”
“潮湿和气味非常糟糕，而且还有成堆的垃圾在第二次洪水中再次被冲的到处都是，这是因为第一次洪水之后有太多垃圾要被清理。
原载自公共会计师协会会刊《公共会计师》（Public accountant）2022年5月-6月刊，第31-35页，《公共会计师》数字资讯中心：www.publicaccountant.com.au
