Australian Capital Territory
Annual Reports (Government Agencies) Notice 2011 (No 1)
Notifiable instrument NI2011–311
made under the  
Annual Reports (Government Agencies) Act 2004, s 9 (Annual report direction), s 12 (Declaration of responsible Minister for public authority), s 16 (Declaration of public authority)

1	Name of instrument
This instrument is the Annual Report (Government Agencies) Notice 2011 (No.1).
2	Commencement 
This instrument commences on the day after notification.
3	Revocation
I revoke NI 2010 – 308 – Annual Reports (Government Agencies) Notice 2010 (No 1) 
4	Annual Report Directions 2010-2011, section 9
I issue the directions set out in Attachment A.
5	Declaration of Minister for a public authority, section 12
I declare that a Minister named in Attachment 2, column A is the responsible Minister for the public authority named in Attachment 2, column B opposite the Minister’s name.
6	Declaration of public authority, section 16
I declare each entity named in Attachment 3 to be a public authority for the Act, dictionary, definition of public authority.

Katy Gallagher MLA
Chief Minister
21 June 2011

	

CHIEF MINISTER’S 
2010-2011 ANNUAL REPORT DIRECTIONS

CHIEF MINISTER’S  2010-2011 ANNUAL REPORT DIRECTIONS
Section 1 – Directions
1. Introduction
2. Purpose of Annual Reports
3. Director-General Responsibilities
4. Reporting Entities
5.  Administrative Units, Annexed and Subsumed Reports
6. Compliance
7. Characteristics of Effective Annual Reporting
8. Format
9. Publication
10. Presentation
11. Access and Distribution
12. Corrections
13. Feedback
14. Compliance Audit
Section 2 – Annual Report Format
Transmittal Certificate
Section A – Performance and Financial Management Reporting
A.1 The Organisation
A.2 Overview
A.3 Highlights
A.4 Outlook
A.5 Management Discussion and Analysis
A.6 Financial Report
A.7 Statement of Performance
A.8 Strategic Indicators
A.9 Analysis of Agency Performance
A.10 Triple Bottom Line Report
Section B – Consultation and Scrutiny Reporting
B.1 Community Engagement
B.2 Internal & External Scrutiny
B.3 Legislative Assembly Committee Inquiries and Reports
B.4 Legislation Report
Section C – Legislative and Policy Based Reporting
C.1 Risk Management and Internal Audit
C.2 Fraud Prevention
C.4 Freedom of Information
C.5 Internal Accountability
C.6 HR Performance
C.7 Staffing Profile
C.8 Learning and Development
C.9 Workplace Health and Safety
C.10 Workplace Relations
C.11 Strategic Bushfire Management Plan (SBMP)
C.12 Strategic Asset Management
C.13 Capital Works
C.14 Government Contracting
C.15 Community Grants/Assistance/Sponsorship
C.16 Territory Records
C.17 Human Rights Act 2004
C.18 Commissioner for the Environment
C.19 ACT Multicultural Strategy 2010-2013
C.20 Aboriginal and Torres Strait Islander Reporting
C.21 Ecologically Sustainable Development
C.22 ACT Women’s Plan 2010-2015
C.23 Model Litigant Guidelines
C.24 ACT Strategic Plan for Positive Aging 2010-2014
Attachment 1:  Administrative Units, including responsibility for Annexed and Subsumed reports
Attachment 2:  Responsible Minister for 2010-2011 Annual Reports
Attachment 3:  Declaration of public authorities
Attachment 4:  Reporting Entity Responsibilities
Attachment 5:  Compliance Index

Section 1 – Directions	
1. Introduction	The reporting period is 1 July to 30 June each year, unless varied by direction of the Chief Minister to take account of calendar year operations of specific authorities. 
 
The Annual Reports (Government Agencies) Act 2004 (the Annual Reports Act) sets the framework for annual reporting across the ACT public sector.  This direction identifies which public bodies provide annual reports and outlines the timeframe for provision of reports.  

The Financial Management Act 1996 (FMA) requires Directorates and public authorities with financial reporting obligations under the FMA to include audited annual financial and performance statements in their annual report.  The Territory Owned Corporations Act 1990 makes similar requirements of Territory Owned Corporations (TOCs). 

The Annual Report Directions (the Directions) apply consistent public accountability and statutory reporting requirements across the public sector.  The Directions apply to all administrative units and those government agencies identified as public authorities.  The Directions are to be read in conjunction with reporting obligations arising from an agency’s enabling or other relevant legislation.  Some TOCs and public authorities will have specific reporting requirements set out in their enabling legislation.

The reporting requirements specified within these Annual Report Directions apply to agency Annual Reports for the 2010-2011 financial year.
	
2. Purpose of Annual Reports	Annual Reports are key accountability documents as they are:
•	the principal way in which agencies account for their performance through Ministers to the Legislative Assembly and the wider community;
•	tabled in the Assembly and form a key part of the historical record of government and public administration decisions, actions and outcomes; 
•	a source of information and reference about the performance of agencies and service providers for stakeholders, educational and research institutions, the media and the public; and
•	key reference documents and documents for internal management.
Government Budget Papers and Statements of Intent establish core government outcomes and strategic priorities, while setting out performance targets and funding appropriations.
Annual Reports are reports from agency heads to their responsible Minister.  They provide information about the achievements, issues, performance, outlook and financial position of the agency at the end of each reporting year.  	
3. Director-General Responsibilities	Under the Annual Reports Act, the responsibility for annual reporting rests with Director-Generals, Chief Executive Officers or relevant statutory office holders or appointees with governance responsibility who make independent reports.
(Note:  For the purpose of these Annual Report Directions, the term ‘Director-Generals’ will be used for Director-Generals, Chief Executive Officers or relevant statutory office holders or appointees with governance responsibility who make independent reports.)

Director-Generals (including appointees with governance responsibility) are required to:
•	identify all relevant statutory and public accountability reporting requirements;
•	report for the full year on all reporting requirements under their control at the end of the reporting period;
•	include prescribed annexed and subsumed reports;
•	indicate changes to administrative arrangements; 
•	sign the transmittal certificate; and
•	provide copies of annual reports to their Minister/s.

Where the Director-General is responsible for more than one reporting entity, the decision to publish separate or consolidated annual reports rests with the Director-General in consultation with the appropriate Minister(s).
	
4. Reporting Entities
	The Annual Reports Act refers to two main kinds of reporting entities.  Administrative units defined under Administrative Arrangements made under the Public Sector Management Act 1994 and public authorities.  For the purposes of the Act, public authorities fall into three categories:
•	those providing reports to a Minister;
•	those providing reports to a Director-General for attachment to an administrative unit report (annexed reports); and
•	those providing information to a Director-General for inclusion in an administrative unit report (subsumed reports).
	
5.  Administrative Units, Annexed and Subsumed Reports	For each financial year, Annual Report Directions (a Notifiable Instrument) will be prepared that will identify:
•	Administrative Units (including their responsibility for annexed and subsumed reports); 
•	Responsible Minister for Annual Reports (including annexed and subsumed reports);
•	Reporting entity responsibilities under sections 5, 6, and 7 of the Annual Reports Act; and
•	Date nominated by the Chief Minister when Annual Reports must be tabled in the Legislative Assembly. 
	
6. Compliance

Enquiries concerning changes to the financial framework and reporting obligations should be directed to Accounting Branch, Treasury Directorate , 
Ph 620 76141.	Compliance with the Annual Report Directions is compulsory for all reporting entities.  However, not all requirements are relevant or applicable to all entities given the nature of their operations.  In circumstances where an entity determines that a reporting requirement is not applicable, an explanation detailing the reasons for the omission must be included in the annual report.  Report omissions and reasons for non compliance should be referenced under the relevant report heading in a table format as an appendix to the annual report.  
The Annual Report Directions also reflect changes to agencies’ financial and performance reporting resulting from the recent amendments to the Financial Management Act 1996.
	
7. Characteristics of Effective Annual Reporting
	An effective annual report will:
•	provide a clear picture of the agency’s purpose, priorities, outputs and achievements; 
•	focus on results and outcomes – communicate the success or otherwise, including shortfalls, of the agency’s activities in achieving government policy outcomes in the reporting year, while accounting for the resources used in the process;
•	discuss results against expectations -  provide sufficient information and analysis for the Assembly and community to make a fully informed judgement on agency performance; 
•	clearly identify any changes to structures or functions of the agency in the reporting period and explain changes in performance over time; 
•	report on agency financial and operational performance and clearly link with budgeted priorities and financial projections as set out in annual Budget Estimate Papers and the agency Statement of Intent and Corporate Plan;
•	provide performance information that is complete and informative, linking costs and results to provide evidence of value for money;
•	discuss risks and environmental factors affecting the agency’s ability to achieve objectives including any
 strategies employed to manage these factors, and forecast future needs and expectations; 
•	recognise the diverse needs and backgrounds of stakeholder groups and present information in a manner that is responsive to the maximum number of users while maintaining a suitable level of detail; 
•	comply with any specific legislative reporting requirement; and 
•	comply with the Annual Reports (Government Agencies) Act 2004 and the Chief Minister's Annual Report Directions.
	
8. Format
	Reporting entities are required to follow the reporting template (set out in Section 2 of the Directions) when preparing their annual report.  This requires each entity to address three key reporting areas and include a transmittal certificate and relevant appendices in their annual report.

Section A – Performance and Financial Management reporting includes a specific set of accountability requirements relating to financial and management activities.

Section B – Consultation and Scrutiny Reporting includes a specific set of accountability requirements relating to community engagement, consultation and external scrutiny.

Section C – Other Reporting includes all other current policy and legislatively based reporting.
To assist the reader to understand the report, the format and layout should be logical and easy to follow so that it guides the reader through the report.  An annual report must include:
•	a table of contents;
•	a list of abbreviations and acronyms;
•	a glossary of technical terms;
•	an alphabetical index;
•	other sources of information if applicable; 
•	a compliance index of mandatory reporting requirements (refer Attachment 4); and
•	a table of reporting omissions (if applicable).

In addition, the agency annual report must provide throughout the body of the report:
•	reference to contact officers (with contact details) for reporting purposes; and
•	reference to related annual reports.

Where possible the report should also include:
•	internal cross referencing between the text and any related appendices, and the relevant part of the financial statements; and
•	a website address for the agency and where the report can be accessed, or if the agency does not have a website, where copies can be obtained.
	
9. Publication

Contact: Communications Unit Chief Minister and Cabinet Directorate
Ph  620 76457	Annual reports should not be designed for promotional, marketing, commercial or morale-building purposes.  They should be an objective account, primarily to the Legislative Assembly, of how the entity has performed during the reporting year.

Annual reports should be modest documents. Entities should ensure that they consider the principles of good design and communication to produce a report that is informative and easy to read.  The language of the report should be clear, concise, consistent and free from technical jargon.  The format and layout should be logical and easy to follow so that it guides the reader through the report.  

Where appropriate, entities should summarise and simplify information using tables, graphs and comparative data.  
Entities are encouraged to minimise the use of elaborate design features to maintain focus on accountability, rather than on the promotion of agency activities.  Although presentation can assist in increasing interest and clarifying content, costs of producing annual reports through the use of graphic designers, colourful graphics, photographs, artwork and expensive paper, should be avoided.  Consideration should be taken in the production of annual reports to minimise any environmental impact. 
Numbers of copies printed should be kept to a minimum and wherever possible readers should be directed to an online version of the annual report.

Production standards are set out in branding guidelines, available from your agency’s communications unit, or in the ACT Government Branding Guidelines available through Chief Minister and Cabinet Directorate website.

Dependent on your requirements digital technology can be a cost effective method of printing annual reports however the printing standards  provide that:
•	The quality of binding should ensure that documents are robust with frequent handling;
•	covers must not exceed three colours;
•	multiple colours must be avoided – colour pages may be used to differentiate between sections;
•	reports should use no more than three print colours.  Black or shades of black will be considered a colour;
•	it is permissible to use additional colours if required to adequately represent charts and graphics;
•	no full colour photography is to be used; 
•	the use of photographs generally is to be kept to a minimum and should be used to provide added information rather than as a design feature; and
•	The Calibri font is preferred but not mandatory.

Note: Under the newly revised ACT Government Branding Guidelines, all ACT Government directorates must display the appropriate new directorate logo as the only brand.  Previous logos that identified agencies are not to be used, however statutory authorities may continue to use their current branding practices.  Logo downloads and further information on the new ACT Government branding requirements can be found at:
http://sharedservices/ACTGovt/Branding/index.htm.
	
10. Presentation

Contact: Governance Division, Chief Minister and Cabinet Directorate
Ph  620 50358

Contact: Cabinet and Intergovernmental Relations
Chief Minister and Cabinet Directorate
Ph  620 50543	The Annual Reports Act requires Director-Generals of administrative units, public authorities and the Commissioner for Public Administration to prepare Annual Reports and for the responsible Minister to present the Report to the Legislative Assembly within 3 months after the end of the reporting period.

Tabling Arrangements:
•	Annual Reports must be tabled in the Legislative Assembly on the date nominated annually by the Chief Minister in a tabled notifiable instrument;
•	Compliant with section 9(3)f of the Annual Reports (Government Agencies) Act 2004, reporting entities must present an initial copy of each 2010-11 Annual Report to the responsible Minister before the close of business Thursday 22 September 2011. 
•	The Cabinet and Intergovernmental Relations (CIGR) Branch within the Chief Minister and Cabinet Directorate will seek government business for the October 2011 sitting fortnight on Tuesday 27 September 2011.  Agencies need to include in their returns to the Cabinet and Intergovernmental Relations Branch the tabling of all annual reports, including responsibility for those authorities listed under each portfolio Minister in the Administrative Arrangements;
•	Under subsection 13(4)a of the Act, annual reports must then be given to the Speaker’s Office for distribution to Members of the Legislative Assembly by the close of business Thursday 29 September 2011, unless an extension of time has been granted under section 14 of the Act. A total of 36 hard copies of the annual report will need to be printed by all agencies of which twenty (20) are for provision to the Speaker’s Office. The remaining copies are for tabling in the Assembly in the October 2011 sitting fortnight (12 copies) and for the ACT Government and National Libraries (2 copies) and CMCD Governance Division’s Library (2 copies);  
•	Ideally, any request for an extension of time in accordance with subsection 14(7) of the Act, should nominate an alternate date for presentation;
•	As the Assembly will not be sitting in the last week of September, the annual reports will be circulated out-of-session when received by the Speaker with tabling to occur by Ministers at the next available sitting day (18 October 2011).
	
11. Access and Distribution

Contact: Publishing Services InTACT, ACTPS Shared Services Centre, Treasuary Directorate
Ph  620 50552	Electronic Copies
All annual reports must be publicly available from the date tabled or where provided out of session to the Speaker. This includes placement on ACT Government Internet sites and provided for listing on a central site (that is, from 29 September 2011 unless an extension of time has been granted).
The Auditor General’s Office monitors compliance with this requirement.

Annual reports coordinated by Publishing Services will be automatically added to the central site - the ACT Government catalogue of Publications.   Reporting entities undertaking their own publishing must notify publications.act@act.gov.au so the report can be added to the catalogue.

All entities must provide reports either in an electronically published format that can be read by translation software used by people with disabilities (Adobe Acrobat version 6 or above) or provide an additional report as a MS Word document (marked as a non-official version).  

Reports should be generated as consolidated electronic documents with the number of volumes kept to a minimum.  (This permits a separate document for financial statements if necessary).  Electronically published reports must comply with the Annual Report Directions and be subject to appropriate version control processes.

Hard Copies: Delivery/Distribution Process
Entities using Publishing Services 
In the case of entities using Publishing Services (ACTPS Shared Services Centre, Treasuary Directorate), the CIGR Branch will co-ordinate the receipt of thirty-four (34) hard copies of the annual reports and arrange for 20 copies to be provided to the Speaker’s Office (as outlined above) and 2 copies to the Governance Division Library.  The CIGR Branch will liaise direct with Directorateal Liaison Officers (DLO) regarding the follow up action needed, including in regard to provision of the covering letters from Ministers to the Speaker.  Publishing Services will separately provide copies of each annual report to the ACT Government and National Libraries as per usual processes (2 copies from the total of 36 printed hard copies).

Entities using an external publishing provider
Reporting entities using an external publishing provider should arrange for the relevant DLO in the Minister’s office to co-ordinate arrangements regarding receipt of thirty-four (34) hard copies of the annual reports.  The 14 copies remaining after provision of the other reports to the Speaker for out of session circulation are to be provided to the CIGR Branch for tabling in the Assembly in the October 2011 sitting fortnight and for the Governance Division Library.  
Reporting entities using an external provider will also need to separately provide one (1) hard copy of each annual report to the ACT Government Library and one (1) copy to the National Library of Australia (that is, 2 copies from the total of 36 printed hard copies) within one month of presentation to the Minister in accordance with Section 201 of the 
Copyright Act 1968 (Cth).
	
12. Corrections

Contact: Governance Division, Chief Minister and Cabinet Directorate
 Ph  620 50358

Contact: Cabinet and Intergovernmental Relations
 Chief Minister and Cabinet Directorate
 Ph  620 50543	Should a correction be required to an annual report (following its presentation to the Legislative Assembly), a reporting entity must table a revised Annual Report or, in the case of minimal changes, prepare a corrigendum for tabling.  

The corrigendum must:
•	contain the new correct material; and
•	make reference to the page number(s)/sections of the original report that it replaces.
•	
Advice on the format of the corrigendum can be obtained from Public Sector Management.  Enquiries relating to tabling of corrections should be directed to the CIGR Branch within CMCD.

The revised Annual Report or corrigendum is to be circulated out of session as soon as possible and tabled at the next Assembly sitting. At the same time, a corrigendum copy is to be placed on the reporting entities website. Replacement reports will also need to be provided to the ACT Government Library and to the National Library of Australia or a copy forwarded of the corrigendum.
	
13. Feedback	Details of a contact area and contact phone number should be clearly stated to enable readers the opportunity to provide feedback on the structure and/or content of the report in its entirety. The collation of such information may assist in compiling future annual reports.
It is useful for reporting entities to obtain periodic feedback on the effectiveness of their annual reports.  

This can be accomplished by:
•	enclosing a short questionnaire with the annual report; and/or
•	having their annual report considered for Awards such as the Institute of Public Administration Australia  (IPAA) (ACT Division) Awards.

Information concerning the awards, including the judging criteria, can be found at www.act.ipaa.org.au.
	
14. Compliance Audit	Annual Reports of all reporting entities will be audited by the Auditor General’s Office for compliance with these Annual Report Directions.	

Section 2 – Annual Report Format

Transmittal Certificate

All reports must include a transmittal certificate on agency letterhead signed by the Director-General, Chief Executive Officer or the statutory office holder producing the report.  Reports for agencies with a governing board must have a transmittal certificate signed by both the Chair of the board and the Chief Executive Officer.  

The transmittal certificate must: 
•	state that the report has been prepared under, in the case of administrative units, section 5(1) or, in the case of public authorities making independent reports, section 6(1) of the Annual Reports (Government Agencies) Act 2004 (Annual Reports Act);
•	certify that fraud prevention has been managed in accordance with Public Sector Management Standard 2, Part 2.4;
•	state that the report is in accordance with requirements of the Annual Report Directions and the report is an honest and accurate account, containing all material information for the reporting period;
•	state that the report meets requirements of any other relevant legislative requirements;  and
•	that the report must be presented to the Legislative Assembly by the Minister within 3 months of the end of the financial year in accordance with section 13 of the Annual Reports Act.

Minimum Requirement:
The following is a minimum requirement:

This Report has been prepared under section 5(1) [reference for administrative units] section 6(1) [reference for public authorities making independent reports] of the Annual Reports (Government Agencies) Act 2004 and in accordance with the requirements referred to in the Chief Minister’s Annual Report Directions.  

It has been prepared in conformity with other legislation applicable to the preparation of the Annual Report by the [Name of Agency].

I hereby certify that the attached Annual Report is an honest and accurate account and that all material information on the operations of [Name of Agency] during the period ........................... has been included and that it complies with the Chief Minister's Annual Report Directions.

I also hereby certify that fraud prevention has been managed in accordance with Public Sector Management Standard 2, Part 2.4.

Section 13 of the Annual Reports (Government Agencies) Act 2004 requires that you cause a copy of the Report to be laid before the Legislative Assembly within 3 months of the end of the financial year.

Signed and dated by ..........................[Director-General, Chief Executive Officer and/or Chair or Statutory Officer Holder]

Section A – Performance and Financial Management Reporting

In this section, the Director-General should provide an understanding of the agency, an overview of the operating environment, a summary of highlights and the outlook for the coming year.
A.1 The Organisation 

This part should include:
•	the role of the agency, including functions and service provided;
•	the mission and values of the agency;
•	the structure of the agency; and
•	the agency’s clients and stakeholders.

A.2 Overview

This part should include:
•	a strategic (summary) assessment of agency performance setting the context for more detailed information in subsequent parts of the report;
•	a description of the planning framework and direction setting mechanisms for the agency;
•	the organisational environment, including relationship to other agencies within the Minister’s area of responsibility; 
•	identification and response to significant organisational change and/or the revision to administrative arrangements;
•	the agency's role in administration of legislation or other regulatory activities including an outline of legislation, statutory powers and functions; and
•	where relevant, information about subsidiaries, joint ventures or partnerships.

A.3 Highlights

This part should include a synopsis of:
•	noteworthy operational achievements;
•	major challenges; and
•	progress against key strategic outputs and service delivery priorities i.e. early intervention services.

A.4 Outlook

This part should:
•	identify future priorities;
•	describe likely trends and changes in the operating environment; and
•	assess significant risks and issues facing the agency in the immediate future.

A.5 Management Discussion and Analysis
Basis of requirement:
•	Management and Discussion and Analysis – Better practice Guideline [http://www.treasury.act.gov.au/accounting/html/guidelines.htm#a]
Report descriptor:
The Management Discussion and Analysis (MD&A) provides a high level narrative of the financial results and health of an entity.  The MD&A should enhance annual financial reporting, be understandable and useful to a wide audience, including the Legislative Assembly, which predominantly consists of non‑accountants.  The MD&A also enables Director-Generals of Directorates and either Director-General Officers or Governing Boards of Territory authorities to fulfill their respective obligations under sections 31(3), 55(4) or 56(4) of the FMA.

The MD&A should explain the:
•	significance of key financial information contained in the annual financial statements;
•	strategies that led to the results reported; and
•	implications of financial trends for future services/operations of the entity.  

The MD&A precedes the audited annual financial statements, but does not form part of the financial statements and hence is not directly subject to audit.  However, the Auditor‑General will review the MD&A for consistency with information contained in the financial statements, in line with Audit Standard 720 (The Auditor’s Responsibilities Relating to Other Information in Documents containing an Audited Financial Report).  Consequently, the MD&A should be provided with the certified financial report presented to the Audit Office in accordance with the Treasury timetable outlined for Annual Financial Statements.
Contact: Accounting Branch, Finance & budget Division, Treasury Directorate, Ph 620 70246.

A.6 Financial Report 
Basis of requirement:
•	Financial Management Act 1996 (FMA);
•	Territory Owned Corporations Act 1990 (TOC Act);
•	ACT Government Accounting Policies [http://www.treasury.act.gov.au/accounting/html/accounting.htm];
•	Model Financial Statements [http://www.treasury.act.gov.au/accounting/html/statements.htm].
Report descriptor:
Those entities that must prepare annual financial statements for the year must include it in the relevant annual report.  The annual financial statements must be accompanied by the respective Auditor‑General’s independent audit report for the year and together these should be provided in an appendix to the annual report.  To improve accessibility, it may also be useful to include an index with the financial statements.

The annual financial statements must be prepared in accordance with:
•	the relevant legislation;
•	Generally Accepted Accounting Principles (GAAP) including, where relevant, ACT Government Accounting Policies; 
•	the Model Financial Statements; and
•	the timetable set by the Treasury Directorate (Treasury).
LEGISLATION
Agencies and Public Authorities:
Agencies and certain public authorities must meet the following disclosure requirements under the FMA: 
•	sections 27‑30:	departments for the purposes of the FMA;
	Legislative Assembly;
	Auditor‑General; and
•	sections 63‑66:	public (Territory) authorities for the purposes of part 8 of the FMA.
Territory Owned Corporations:
Territory Owned Corporations (TOC) must meet the disclosure requirements under section 22 of the Territory-owned Corporations Act 1990 , and the  Corporations Act 2001, specifically 
Chapter 2M  “Financial reports and audit”.
Generally Accepted Accounting Principles
All entities that are required to prepare annual financial statements for the year must follow the accounting pronouncements of the Australian Accounting Standards Board.
Agencies and Public Authorities

Agencies and public authorities subject to FMA reporting requirements must also prepare their annual financial statements in accordance with the:
•	Model Financial Statements for the year;
•	ACT Government Accounting Policies; and
•	relevant guidance released through Treasury finance memoranda.

Agencies and relevant public authorities should use the Accounting Policy Papers and Model Financial Statements as tools to understand and meet the ACT Government's accounting policy requirements.  In particular, the Model Financial Statement is designed to assist Directorates and Territory authorities (for the purposes of the FMA) to meet their respective legislative requirements. 
TIMETABLE
To meet whole‑of‑government reporting deadlines, entities must submit their annual financial statement to the Auditor-General no later than the dates specified in the timetable issued by Treasury.  Early submission of entities’ respective annual financial statements, wherever possible, will help ensure that the audit of all financial statements is completed in time to meet the Territory’s whole-of-government financial reporting deadlines. 
Contact: Accounting Branch, Finance & Budget Division, Treasury Directorate, Ph 620 70246.

A.7 Statement of Performance 
Basis of requirement 
•	Financial Management Act 1996 (FMA).
Report descriptor
Those entities that must prepare an annual statement of performance for the year must include it in the relevant annual report.  The annual statement(s) of performance must be accompanied by the respective Auditor‑General’s report of factual findings for the year and together these should be provided in an appendix to the annual report.  
The annual statement of performance must be prepared in accordance with the:
•	Financial Management Act 1996; and
•	timetable set by Treasury.
FMA requirements 
Agencies and certain public authorities must meet the following disclosure requirements under the FMA: 
•	sections 30A‑30D:  departments for the purposes of the FMA;
•	section 68‑71:  public (Territory) authorities for the purposes of FMA part 8.
Agencies:
The statement of the performance for a department (as defined by the FMA) in providing each class of outputs provided during the year must: 
•	compare the actual annual performance against the projected performance contained in the budget papers for the year; and
•	provide details of the extent to which the projected performance criteria contained in the budget in relation to the provision of outputs were satisfied.

The Financial Management (Statement of Performance Scrutiny) Guidelines 2008 clarifies that the statement of performance reports on a Directorate’s accountability indicators only and does not include strategic indicators.
Public Authorities:
The statement of the performance for a Territory authority (subject to part 8 of the FMA) must assess its performance for the year by reporting against the performance criteria and other measures set out in the authority’s statement of intent for the year. 

For a ‘prescribed’ Territory authority, as defined by the FMA, section 68 (3) requires that “the statement must also include a statement of the performance of the authority in providing each class of outputs provided by it during the year and, in particular—
(a)	compare the performance of the territory authority in providing each class of the outputs with the forecast of the performance in the authority’s budget for the year; and
(b)	give particulars of the extent to which the performance criteria set out in the budget for the provision of the outputs were met.

The Financial Management (Statement of Performance Scrutiny) Guidelines 2008 clarifies that the performance referred to in section 68(3) are accountability indicators.   A prescribed Territory authority’s statement of performance is not required to include an authority’s strategic indicators if they do not appear in the authority’s statement of intent.

Prescribed Territory Authorities are (Financial Management (Territory Authorities prescribed for Outputs) Guidelines 2006):
•	ACT Gambling and Racing Commission;
•	Canberra Institute of Technology;
•	Cultural Facilities Corporation; and
•	Legal Aid Commission (A.C.T.).”
TIMETABLE
To meet annual reporting deadlines, entities must submit their annual statement of performance to the Auditor‑General no later than the dates specified in the timetable issued by Treasury.  Early submission of entities’ respective statements of performance, wherever possible, will help ensure that the scrutiny of all statements of performance is completed in time to meet the legislated annual reporting deadlines. 
Contact:  Accounting Branch, Finance & Budget Division, Treasury Directorate, Ph 620 70246.
A.8 Strategic Indicators
Basis of requirement: 
•	Annual Report Directions
•	Financial Management Act 1996 (FMA).
Report descriptor:
Strategic indicators are aimed at measuring performance against longer-term and strategic outcomes.  They provide a strategic context for the delivery of services to the community, and links to the Government’s strategic planning documents.  The intention is to track performance over time, or to establish relevant benchmarks with other jurisdictions or service providers.

An agency’s strategic indicators (if required) are set as part of the Budget process and appear in the Budget Papers.  Agencies must report on their performance against these indicators in an appendix to the annual report.
Agencies:
For strategic indicators, a department (as defined by the FMA) must:
•	compare the actual annual performance against the projected performance contained in the Directorate’s budget papers for the year; and
•	provide details of the extent to which the projected performance criteria contained in the Directorate’s budget were satisified.
Public Authorities:
Only ‘prescribed’ Territory authorities (listed below) have strategic indicators and hence are required to report against them.  Where a ‘prescribed’ Territory authority has strategic indicators listed in the Budget Papers which do not appear in their statement of intent, the authority must report the following for their strategic indicators:
•	compare the actual annual performance against the projected performance contained in the authority’s budget papers for the year; and
•	provide details of the extent to which the projected performance criteria contained in the authority’s budget were satisified.

Where a ‘prescribed’ authority’s strategic indicators are included in their statement of intent, they will be reported instead as part of the agency’s statement of performance.

Prescribed Territory Authorities are:
•	ACT Gambling and Racing Commission;
•	Canberra Institute of Technology;
•	Cultural Facilities Corporation; and
•	Legal Aid Commission (ACT).
Contact:  Accounting Branch, Finance & Budget Division, Treasury Directorate, Ph 620 70246.

A.9 Analysis of Agency Performance
Report Descriptor:
The Director-General should provide a narrative assessment explaining how well the agency performed during the relevant reporting period in meeting its objectives, not just stating what it did.  This explanation should be supported by information on trends, evaluation results, targets and other points of reference and comparison of results against plans.  

This should include the use of accurate, consistent and complementary information which presents a balanced and coherent snapshot of an agency’s achievements within a strategic context.  Analysis should provide a coherent picture of performance that demonstrates consistency between years and links where appropriate to: 
•	performance measurement framework detailed in budget papers and performance statements;
•	reporting requirements detailed in Statements of Intent;
•	agency business plans; 
•	strategic priorities and actions detailed in the Canberra Plan framework; and
•	performance of statutory functions or duties.

Analysis of performance should, where appropriate, also include reference to:
•	the achievement of organisational objectives through greater efficiency (i.e. through delivery of a higher level of outputs, an improved operating result or greater focus on core business);
•	benchmarking or other comparisons that support trend analysis and management discussion; 
•	explanation of significant variances and performance shortfalls including the reasons for the result and what the agency plans to do in response, to the extent that the situation is within their control; and
•	key management issues and organisational change that occurred during the reporting period.
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502.

A.10 Triple Bottom Line Report

The ACT Government is committed to initiatives to shape the development of a sustainable ACT, with sustainable ACT Government operations at its heart. The ACT Government framework for sustainability is laid out in People, Place, Prosperity, which was updated in 2009. People, Place, Prosperity uses a triple bottom line approach to sustainability, recognising the interdependence of social, economic and environmental well-being. 

An essential element of sustainability is transparent reporting, and the ACT Government over recent years has improved the accessibility of its performance information in the Budget papers. The Chief Minister and Cabinet Directorate is working on better practice performance and accountability reporting to further improve reporting on implementation of the Canberra Plan: Towards Our Second Century and its subsidiary plans.

Agencies are directed to use the format outlined below. The table sets out performance in 2010-11 and 2009-10 for comparison. The table gives the percentage change in the 2010-11result relative to the 2009-10 result. 

The table below indicates where 2010-11 results can be accessed elsewhere in the 2010-11 Annual Report Directions, or from other sources. Most, but possibly not all, equivalent 2009-10 results, should be available from corresponding 2009-10 sources.

	INDICATOR	2009-10 Result	2010-11 Result	% Change	
ECONOMIC	Employee Expenses 
•	Number of staff employed (head count)
•	Total employee expenditure (dollars)		
•	Section C7
•	Section A		
	Operating Statement
•	Total expenditure (dollars) 
•	Total own source revenue (dollars) 
•	Total net cost of services (dollars)
		
•	Section A
•	Section A
•	Section A		
	Economic Viability
•	Total assets (dollars) 
•	Total liabilities (dollars)		
•	Section A and C12
•	Section A and C12 		
ENVIRONMENTAL	Transport
•	Total number of fleet vehicles 
•	Total transport fuel used (kilolitres)
•	Total direct greenhouse emissions of the fleet (tonnes of CO2e)		
•	Section C 21
•	Section C 21
•	Section C 21		
	Energy Use
•	Total office energy use (megajoules)
•	Office energy use per FTE (megajoules/FTE)
•	Office energy use per square metre(megajoules/m2)		
•	Section C 21
•	Section C 21
•	Section C 21		
	Greenhouse Emissions
•	Total office greenhouse emissions - direct and indirect (tonnes of CO2e)
•	Total office greenhouse emissions per FTE (tonnes of CO2e/FTE)
•	Total office greenhouse emissions per square metre (tonnes of CO2e/ m2)		
•	Section C 21

•	Section C 21
•	Section C 21		
	Water Consumption
•	Total water use (kilolitres)
•	Office water use per FTE (kilolitres/FTE)
•	Office water use per square metre (kilolitres/m2)		
•	Section C 21
•	Section C 21
•	Section C 21		
	Resource Efficiency and Waste
•	Estimate of co-mingled office waste per FTE (litres)
•	Estimate of paper recycled (litres)
•	Estimate of paper used (by reams) per FTE (litres)		
•	Section C 21
•	Section C 21
•	Section C 21		
SOCIAL	The Diversity of Our Workforce
•	Women (Female FTEs  as a percentage of the total workforce)
•	People with a disability (as a percentage of the total workforce) 
•	Aboriginal and Torres Strait Islander people (as a percentage of the total workforce)
•	Staff with English as a second language (as a percentage of the total workforce)		
•	Section C 7
•	Section C 7
•	Section C 7
•	Section C 7 (provided by ACTPS Shared Services Centre, Treasuary Directorate)		
	Staff Health and Wellbeing
•	OH&S Incident Reports
•	Accepted claims for compensation (as at 31 August 2011)
•	Staff receiving influenza vaccinations
•	Workstation assessments requested		
•	CMCD, Continuous Improvement & Workers’ Compensation Unit
•	CMCD, Continuous Improvement & Workers’ Compensation Unit
•	Directorate records
•	Directorate records/ACTPS Shared Services Centre, Treasuary Directorate		
Contact: Economic, Regional & Planning, Policy Division, Chief Minister and Cabinet Directorate, Ph 620 50468.

Section B – Consultation and Scrutiny Reporting

B.1 Community Engagement
Basis of requirement 
Community Engagement Initiative - Develop a community engagement initiative to build a stronger, more cohesive relationship between the ACT Government and the Canberra community.
Report descriptor
Agencies must include the following community engagement information:
•	details of major/significant community consultations undertaken during the year;
•	tools used to engage with the community, eg Communication and Events link on the CMCD website, forums, workshops, focus groups, advertisements in the paper; and 
•	the number of people/organisations who participated in the consultations;
•	the outcome/results of the consultations. 

Agencies are requested to use the following format:

Line Area	Project	Consultation Process (tools used)	Groups/Individuals consulted	Approximate number consulted	Outcome	
						
Contact: Chief Minister and Cabinet Directorate, Communications & Engagement Unit  - liz.buckley@act.gov.au

B.2 Internal & External Scrutiny
Report descriptor
The agency must report on the most significant developments in scrutiny, both internal and external of the agency in 2010-2011, and the agency’s response, including particulars of ACT Auditor General and ACT Ombudsman reports.

This schedule should indicate, for each report:
•	the name of the Inquiry/Report, the report number and title, and the date the report was tabled in the Legislative Assembly;
•	details of the recommendations of the Inquiry/Report that have been accepted, either in whole or in part, by the Government; and
•	a summary of action to date, either completed or in progress (including milestones completed), in implementing these recommendations.

Agencies are requested to use the following format:

Name of Agency	Nature of Inquiry/Report Title	Recommendations/Outcome of Inquiry	Response to the Outcome of Inquiry	
				
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate  Ph 620 76502.

B.3 Legislative Assembly Committee Inquiries and Reports

Agencies must include a list of completed inquiries by Legislative Assembly Committees in 2010-2011 that relate to the operations of the agency.  Agencies should also provide details on the implementation of recommendations of Assembly Committees that have been accepted by the Government of the day in response to Committee reports.  

This schedule should indicate, for each Committee report:
•	the name of the committee, the report number and title, and the date the report was tabled in the Legislative Assembly;
•	details of the recommendations of the report that have been accepted, either in whole or in part, by the Government; and
•	a summary of action to date, either completed or in progress (including milestones completed), in implementing these recommendations.

Agencies are requested to use the following format:

Report No.	Title	Date Presented	

Recommendation	Government Response	DirectorateImplementation	
			
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502.

B.4 Legislation Report

Agencies must include a full list of legislation for which the agency is responsible in accordance with the Administrative Arrangements, and highlight any legislation enacted during the reporting period.
Contact: Strategic HR, Public Sector Managemen , Chief Minister and Cabinet Directorate Ph 620 76502.

Section C – Legislative and Policy Based Reporting

C.1 Risk Management and Internal Audit
Basis of requirement 
•	Annual Report Guidelines
•	ACT Government Internal Audit Framework, [http://www.treasury.act.gov.au/accounting/html/guidelines.htm#d]
•	Australian Capital Territory Insurance Authority – Risk Management http://www.treasury.act.gov.au/actia/Risk.htm
Report descriptor
Entities must report on their risk management and internal audit policies and practices.  The report should include the following information:
•	membership of the internal Audit Committee, with details of: 
•	the number of meetings held by the committee; and 
•	the number of meetings attended by committee members.
•	internal audit arrangements, including Audit Committee charter and operations, and links with risk review processes;
•	process of developing the entity’s risk management plan;
•	approach adopted to identifying areas of significant operational or financial risk at entity and business unit level;
•	arrangements in place to manage and monitor those risks; and
•	process for identifying and responding to emerging risks.

Agencies are requested to use the following format:
Name of Member	Position	Duration	Meetings attended	
	Independent Chair			
	Deputy Chair			
	Member			
	Observer			
Contact:   Accounting Branch, Finance & Budget Division, Treasury Directorate [Internal Audit Framework] Ph 620 70299; ACT Insurance Authority (Risk Management), actiafinance@act.gov.au, Ph 620 70184.

C.2 Fraud Prevention
Report descriptor
Agencies must report on their fraud control and prevention policies and practices and can include:
Prevention strategies:
•	details of risk assessments conducted;
•	fraud control plans prepared (or revised);
•	other fraud prevention strategies adopted; and
•	fraud awareness training.

Agencies should also report on detection strategies including:
•	the number of reports or allegations of fraud or corruption received and investigated during the year; and
•	action taken and outcomes of any investigations.
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502. 

C.3 Public Interest Disclosure
Basis of Requirement:
•	Public Interest Disclosure Act 1994
Report descriptor:
Under Section 11 of the Public Interest Disclosure Act 1994 (PID Act) all agencies with reporting requirements must report on their procedures in place to facilitate the making of disclosures as well as the disclosures they receive and handle. 

Each report should include:
1. A description of the procedures maintained by the agency to receive and handle disclosures during the reporting year.
2. Statistics relating to the reporting year:
•	number and type of disclosure received (type of disclosure refers to the conduct as described in section 4(2) of the PID Act);
•	number of disclosures investigated;
•	number of disclosures referred by other agencies;
•	details of disclosures that were referred elsewhere, including:
•	the total number referred;
•	the identity of the other agency;
•	the number and type of disclosures referred to each agency.
•	the number of disclosures on which the agency declined to act under section 17 of the PID Act; and
•	the number of disclosures substantiated by investigation;
3. Details of remedial action on each substantiated disclosure.
4. Details of remedial action taken on and/or for Ombudsman recommendations.
Contact:  Strategic HR, Chief Minister and Cabinet Directorate Ph 620 76502.

C.4 Freedom of Information
Basis of requirement:
Under Sections 7, 8 and 79 of the Freedom of Information Act 1989 (the FOI Act) agencies must report on the FOI requests they receive and handle during the reporting year.
Report descriptor:
Section 7 Statement
Section 7 Statement must include the following information: 
•	functions and operations of the agency including information about the decision making powers of the agency along with any other powers that may affect members of the public;
•	how members of the public can participate in the work of the agency, such as in the formulation of policy or in the administration of a scheme. This will include methods for public consultation as well as other ways members of the public can make representations to the agency;
•	categories of documents that are in the possession of the agency and maintained by the agency; and
•	facilities provided by the agency for enabling members of the public to obtain physical access to the documents of the agency (for example, the availability of public transport, wheelchair access etc.).

Where an agency does not have annual reporting obligations, it must publish a section 7 statement in the annual report of an agency to which its functions relate.

Section 8 Statement
A section 8 Statement must include an index of documents that are used by, or provided by, the agency for the purpose of making a decision or recommendation under an enactment or scheme, including:
•	manuals or guides containing interpretations, rules, guidelines, practices or precedents;
•	documents containing particulars of schemes/enactments;
•	documents containing statements/outlines the manner (or intended manner) for the administration/enforcement of a scheme/enactment; and
•	documents describing procedures to be followed in investigating breaches or evasions (or the possibility of) of an enactment or the law relating to a scheme.

Such documents may be in the form of Directorate or agency administrative policies, operational policies, guidelines in relation to industry practices or protocols, codes of conduct, information guides in respect of legislation or schemes, brochures and pamphlets.  Please note that anything published in the statement should be made available to the public on request.

It may not be practical to publish the statement in the annual report, however agencies should make a statement as to the availability of the section 8 Statement, and methods for accessing a copy of the statement, in its annual report.  Agencies that do not have any annual reporting obligations should make a statement in the annual report of an agency to which its functions relate.

Section 79 Statement
There are two parts to Section 79 reporting.  Under section 79(2), agencies must report certain information in Agency annual reports.  Additional information under Section 79(1) must be provided to the Human Rights, Co-ordination & Scrutiny Group, Legislation Policy Branch, Justice and Community Safety Directorate to facilitate reporting on the operations of the Act by the Justice and Community Safety Directorate.  

Agencies must report the following information under section 79 in Agency annual reports: 
•	number of applications made during the reporting year to access documents (initial requests).  The report must specify the number of requests in relation to which: 
•	full access to the documents was granted;
•	access was refused to all documents; 
•	partial access to the documents was granted; or,
•	a decision is still pending.
•	number of applications made during the reporting year for the internal review of decisions under section 59 and particulars of the results of such reviews;
•	number of applications made during the reporting year to the Tribunal for the review of decisions and particulars of the results of such reviews;
•	particulars of the total charges and application fees collected during the reporting year in relation to FOI  requests and other applications made under the FOI Act; and
•	the number of requests received during the reporting year to amend records under section 48 and particulars of the results of such requests.

Agencies that do not have any annual reporting obligations should make a section 79 (2) statement in the annual report of an agency to which its functions relate.
The Justice and Community Safety Directorate will notify Agencies annually of the contact details for provision of information in relation to section 79 (1) reporting.  Information required is as follows:

•	The number of requests received by each agency during the financial year for:
•	access to documents (initial requests only); and
•	amendment of personal records.
•	The number of requests must be sorted into the following categories:
•	where a decision was notified in less than 31 days after the request was received;
•	where a decision was notified not less than 31 days and not more than 45 days after the request was received;
•	where a decision was notified not less than 46 days and not more than 60 days after the request was received;
•	where a decision was notified not less than 61 days and not more than 90 days after the request was received; 
•	where a decision was notified more than 90 days after the request was received; and,
•	where a decision is still pending.
Contact:   Human Rights, Co-ordination & Scrutiny Group, Legislation Policy Branch, Justice and Community Safety Directorate Ph:6205 4775.

C.5 Internal Accountability
Report descriptor
Agencies must report on the following:
•	the names of the senior executive and their responsibilities reconciled against agency’s organisational and output structure;
•	senior management committees, their roles and membership;
•	how remuneration for senior executives is determined (noting this will be a standard entry referring to the Remuneration Tribunal); 
•	the names of significant committees of the agency, and details of membership; 
•	provide an organisational structure chart:
•	highlighting senior management structure and organisational units;
•	identifying any substantial organisational changes in the reporting year; and
•	corporate and operational plans and associated performance reporting, monitoring and review.

For Authorities with a governing or advisory board that provides advice to the Minister, details must include:
•	board composition including the mix of executive and non-executive board members, the criteria for membership, procedures for appointing board members, and the personal details of each board member including qualifications and experience;
•	frequency of and members’ attendance at meetings;
•	polices relating to the appointment and retirement of board members;
•	the main procedures for establishing and reviewing remuneration arrangements for the Chief Executive Officer and non-executive board members;
•	a description of major issues and/or legislation the advisory board was consulted on;
•	the oversight of the preparation of the entity’s financial statements and internal controls, including the composition and responsibilities of audit committees;
•	audit arrangements including the approach adopted to identify areas of significant risk and arrangements in place to manage and monitor them;
•	policies on the establishment and maintenance of appropriate ethical standards, including whether a code of ethics or code of conduct has been established;
•	the resources that are made available to board members to assist them to carry out their duties, including access to independent professional or legal advice;
•	names of significant committees of the entity;
•	membership of those committees;
•	titles of senior offices within the entity;
•	an organisational chart indicating functional responsibilities; and
•	corporate and operational plans and associated performance reporting, monitoring and review.

Agencies are requested to use the following format:

Name of Committee	Role of Committee	Membership	

Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502.

C.6 HR Performance
Report descriptor
Analysis of Human Resource (HR) performance during the reporting year should relate to the following themes:
•	Delivering for the Future;
•	Strengthening Organisational Resilience;
•	Sustaining Community Confidence;
•	Working Collaboratively;
•	Enhancing Skills and Capabilities.

Agencies must describe their approach to HR management and workforce planning within the agency, including how the workforce profile is aligned and managed to meet agency objectives.  Agencies should include in their analysis progress on attraction and retention strategies, workforce forecasting, identification of key capability areas and the implementation of specific employment strategies (including People with a Disability, Apprenticeships and Traineeships as a minimum).
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502.

C.7 Staffing Profile
Report descriptor
Agencies are requested to report on staffing numbers across a range of categories. Staffing reporting requirements are to include: 
•	the total number of employees (by paid headcount and Full Time Equivalent (FTE) as at the last pay date at the end of each financial year). This data includes the Executive (or equivalent) cohort.

All Agencies are requested to use the following formats:

FTE & Headcount:
	Male	Female	
FTE by Gender			
Headcount by Gender			
% of Workforce (headcount)			

Classifications:
Classification Group	Female	Male	Total	
				
TOTAL				

Employment Category by Gender:
Employment Category	Female	Male	Total	
Casual				
Permanent Full-time				
Permanent Part-time				
Temporary Full-time				
Temporary Part-time				
TOTAL				

Average Length of Service by age-group by gender:
Average Length of Service	Pre-Baby Boomers	Baby Boomers	Generation X	Generation Y	Total	
	F	M	F	M	F	M	F	M	F	M	
0-2											
2-4											
4-6											
6-8											
8-10											
10-12											
12-14											
14+ years											

Generation	Year span	
Pre-Baby Boomers	Born prior to 1946	
Baby Boomers	Born 1946 to 1964 inclusive	
Generation X	Born 1965 to 1979 inclusive	
Generation Y	Born from 1980 and onwards	

Total Average Length of Service by Gender:
Gender	Average length of service	
Female		
Male		
Total		

Age Profile:
Age Group	Female	Male	Total	
<20				
20-24				
25-29				
30-34				
35-39				
40-44				
45-49				
50-54				
55-59				
60-64				
65-69				
70+				

Agency Profile:
Branch/Division	FTE	Headcount	
			
Total			

Agency Profile by Employment Type:
Branch/Division	Permanent	Temporary	Casual	
				
Total				

Equity & Workplace Diversity:
	A	B	C			
	Aboriginal and/or Torres Strait Islander Employment 	Culturally & Linguistically Diverse (CALD) Employment 	Employment of people with a disability	Number of employees who identify in any of the Equity & Diversity categories (A, B, C)*
	Women	
Headcount						
% of Total Staff						

*NB: employees who identify in more than one equity and diversity category should only be counted once.

Where relevant, agencies should include the following footnote on their staffing profile:

The statistics exclude board members; staff not paid by the ACT Public Service and people on leave without pay . Staff members who had separated from the ACT Public Service, but received a payment have been included.
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 5 4714.

C.8 Learning and Development
Report descriptor:
Agencies must report on how their learning and development programs and activities during the reporting year have ensured skills and knowledge are retained and enhanced within the agency. 
Agencies are requested to report on:
•	learning and development programs delivered to enhance staff capabilities in key output areas; 
•	their demonstrated commitment to whole of government learning and development initiatives (using the below format); 
•	statistics around the number of employees who participate in the agency study assistance program; 
•	statistics around the use of the ACTPS Training Calendar (number of participants and cost); and
•	future learning and development areas identified as priorities.

Agencies should not use employee’s names, classifications or any other mechanism which would identify individuals when reporting against Learning & Development.

Initiative	Details 
(No. of participants who attended each program)	
ACTPS Graduate Program		
Young Professionals’ Network		
Future Leaders Program		
Executive Development Program		
PSM Program		
Sponsored Training for First-time and 
Front-line managers		
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 54714.

C.9 Workplace Health and Safety
Basis of requirement:
Division 6.8  of the Work Safety Act 2008 outlines the Public Sector workplace compliance measures.
Report descriptor:
1.  Sections 171 and 172 of the Work Safety Act 2008 requires the Director-General of a public sector workplace to report on the following: 
•	The number of notices of noncompliance given to the Director-General and a brief description of the matter to which each notice related
•	A report under section 166 of the Work Safety Act 2008 in relation to any failure to comply with 1 or more of the following:
a)	A compliance agreement;
b)	An enforceable undertaking;
c)	An improvement notice;
d)	A prohibition notice.
•	The issuing of an improvement notice or a prohibition notice;
•	Any notices issued under Section 167 – Failure to comply with a safety duty.
•	Any notices issued under Section 170 – Failure to comply – failure not addressed.

2.  Agencies should also report on the following:
•	Worker consultation and Worker Consultation Unit arrangements
•	Number of elected work safety representatives
•	Measures taken during the year to ensure the health, safety and welfare at work of all staff; 
•	Statistics about accidents or dangerous occurrences that required the giving of notices under section38 of the Work Safety Act 2008; 
•	Details of injury prevention programs initiated or implemented during the year. 

Statistical reports of accidents/ dangerous occurrences are available from the Continuous Improvement & Workers’ Compensation team at the Chief Minister and Cabinet Directorate. 

3.  Agencies that pay a first-tier workers’ compensation premium and have 500 or more full time equivalent employees (FTEs) are also required to report on their performance against the following National improvement targets:

•	Target 1 - incidence of workplace injuries (no. of workers’ compensation claims with 5 or more days time off work per 1000 employees) compared to the target of a 40% reduction in this indicator over the period 2002 to 2012;
•	Target 2 - incidence of work-related fatalities compared to the target of zero fatalities by 2012;
•	Target 3 - average lost-time rate (average no. of weeks time off work for workers’ compensation per 1000 employees) compared to the target of a 40% reduction in this indicator over the period 2002 to 2012.
Agencies should include advice of any activities undertaken to enable the agency to improve its performance against any of the above indicators.

4.  Agencies should frame their Workplace Health and Safety section along the lines of the ACTPS Workplace Health Strategic Plan 2008-2012 (available from the Continuous Improvement & Workers’ Compensation team at the Chief Minister and Cabinet Directorate).

Required agencies (i.e. those identified under point 3) should use the following format for Target 1 and Target 3, and should provide an explanation for any failure to meet a required target:

Target 1: reduce the numbers of claims reaching 5 days incapacity by 40%

Experience quarter ending	2001-02	2002-03	2003-04	2004-05	2005-06	2006-07	2007-08	2008-09	2009-2010	2010-2011	2011-2012	
# new 5 day claims												
Rate per 1000 employees												
Agency Target												
ACTPS # new 5 day claims												
Rate per 1000 employees												
ACTPS Target												

Target 3 – reduce the average lost time rate by 40%

Experience quarter ending	2001-02	2002-03	2003-04	2004-05	2005-06	2006-07	2007-08	2008-09	2009-2010	2010-2011	2011-2012	
Wks incap												
Rate per 1000 employees												
Agency target												
ACTPS Target												
Contact: Continuous Improvement & Workers’ Compensation Unit, Office of Industrial Relations, Chief Minister and Cabinet Directorate Ph 620 72178  Fax 620 76775 

C.10 Workplace Relations
Basis of requirement: 
Government policy regarding remuneration arrangements through Special Employment Agreements.  Reporting on Special Employment Agreements (SEAs) is compulsory for reporting entities who have SEAs included in their industrial instruments (Enterprise Agreements).
Report descriptor:
Agencies must report on their workplace relation arrangements for the reporting year and should include any other relevant information and reporting that may be required under their Agency Enterprise Agreement.

Agencies must also report on the following (and Agencies are requested to use the format below):

DESCRIPTION	No. of Individual SEAs	No. of Group
SEAs*	Total employees covered by Group SEAs**	TOTAL	
	A	B	C	(A+C)	
SEAs	
Number of SEAs as at 
30 June 2010	eg 20	2	4	24	
Number of SEAs entered into during period	eg 10	0	0	10	
Number of SEAs terminated during period	eg 0	0	0	0	
The number of SEAs providing for privately plated vehicles as at 30 June 2010	eg 0	0	0	0	
Number of SEAs for employees who have transferred from AWAs during period	eg 0	0	0	0	
AWAs	
Number of AWAs as 
at 30 June 2010	eg 1	0	0	1	
Number of AWAs terminated/lapsed (including formal termination and those that have lapsed due to staff departures)	eg 1	0	0	1	
 
	Classification Range	Remuneration as at 30 June 2010	
Individual and Group SEAs	eg SOGB - SOGA	$115,000 - $120,000	
AWAs (includes AWAs ceased during period)	eg SOGA	$130,000	

*	Agencies should record the number of group SEAs entered into during the reporting period 
**	Agencies should also record the total number of individual SEAs entered into within the group/s during the same period.
Contact: Workplace Relations, Public Sector Management, Governance Division, Chief Minister and Cabinet Directorate Ph 6205 0307.

C.11 Strategic Bushfire Management Plan (SBMP)
Basis of requirement:
An agency which is either a manager of unleased Territory Land or the owner (ie: lessee or occupier) of Territory Land has reporting requirements under the Emergencies Act 2004 
(Section 85).

The ACT Emergency Services Agency (ESA) will contact agencies that are required to prepare a Bushfire Operational Plan under the SBMP. If your agency has not been notified of the requirement to prepare a Bushfire Operational Plan by the ESA and have not received any directions from the Minister relating to undertaking activities under the SBMP, your agency is not required to report against this section.
Report descriptor:
The annual report must give an account of the operations of the agency in relation to the strategic bushfire management plan (including any bushfire operational plan approved under the plan) for each area of unleased Territory land, or land occupied by the Territory, used by the agency or someone on behalf of the agency.  

The account must include the information the Minister directs in writing, and must include particulars of the direction and the measures taken to give effect to it during that year.
Contact: ACT Rural Fire Service, ACT Emergency Services Agency  Ph 620 78609.

C.12 Strategic Asset Management
Basis of requirement 
ACT Government Asset Management Strategy and the Financial Management Act.
Report descriptor
Entities are required to report on their Asset Management Strategy and address any additional asset management reporting obligations included in other agency documents.  Reports should be structured in the following format and include (but are not limited to) the provision of the following information:

1. Assets Managed – Asset managed including information on their value and quantity, new assets, asset disposals and the identification of surplus property. 
•	The Agency managed assets with a total value of $xxx,xxx m as at 30 June (in the relevant year)
•	Assets managed include:- show asset grouping and an appropriate measure eg:			

Built property assets (by type i.e. school, health, community, etc.) 	no. of properties	
Land: 	area	
Infrastructure (eg roads, bridges, traffic signals): 	number/km	
Urban parks: 	area	
Other … 	(xxxxx)	

•	During (the relevant financial year) the following assets were added to the Agency’s asset register.
Insert asset details

•	During ( the relevant financial year) the following assets were removed from the Agency’s asset register
Insert asset and reason for disposal
•	On 30 June (in the relevant financial year) the agency had ‘xx’ properties which were not being utilised by the agency or have been identified as potentially surplus.  These are:-
Insert asset and action ie leased to non-government organisations, vacant, under evaluation, to be transferred to Property Group – TAMS, being used by other government agencies.
2. Assets Maintenance and Upgrade – including information on asset upgrades and condition of assets.
•	Asset upgrades (not including works funded and reported through the capital works program) completed during (the relevant financial year) were:
Insert asset and summary of upgrade
•	For (asset type) the expenditure on repairs and maintenance was ‘$xxx,xxx’ which represented ‘xx’ percent of the asset replacement value (or other appropriate performance measure)
•	The Agency conducted ‘xx’ audits (condition, hazardous materials, building etc.) of its assets (in the relevant financial year).
Insert asset type, percentage of assets audited, condition of asset

3. Office Accommodation – Office accommodation including details of office utilisation rates at 30 June (in the relevant financial year), buildings occupied; area occupied in each building; and number of occupants in each building.
•	The Agency employs ‘x,xxx’ employees occupying ‘xx,xxx’ m2 at the following sites.
		Location 1 (insert building name, number of staff and area occupied)
		Location 2; etc…
		The average area occupied by each employee is ‘xx.x’ m2 
(For information surrounding office utilisation rates contact Government Accomodation Strategy, Ph: 6207 7060) 
•	A further ‘x,xxx’ staff (FTE) are employed in non-office environments.  These include:
		‘xxx’ staff in (insert building type and function ie schools/teachers, depots/rangers, hospital/medical).
Contact: Budget Co-ordination & Reporting Branch, Finance & Budget Division, Treasury Directorate Ph62070176; 
Government Accommodation Strategy, ACT Property Group, Territory and Municipal services Directorate Ph 6207 7060.

C.13 Capital Works
Basis of requirement:
Annual Report Directions
Report descriptor:
Entities should provide an informed review of their capital works program expenditure, and highlight achievements during the year, particularly from the view of key stakeholders and service delivery.  

Reports should be structured in the following format and include:
1. Completed projects:
•	show all projects completed during the year;
•	show final costs versus original estimates; and
•	show completion dates versus original estimates.

2. Works still in progress at year end:
•	show year of approval;
•	show revised completion dates; and
•	show revised total project value.

3. A reconciliation of approved financing, expenditure and the agency’s financial statements.

4. The contact details of the relevant capital works officer.
These requirements can be presented in a capital works table format, similar to the quarterly reporting templates agencies are already familiar with:
The Capital Works Table
Projects should be identified individually and split by:
•	new works;
•	works in progress;
•	completed projects; and
•	physically but not financially completed projects should be identified.

Projects should also be split by segment or business unit (eg. roads, hospital, division).
Examples of columns for the table that would meet the information requirements:
•	Project (purpose of capital works that were not immediately apparent);
•	Estimated completion date;
•	Actual completion date (for completed projects);
•	Original project value;
•	Revised project value;
•	Prior year expenditure;
•	Current year expenditure; and
•	Total expenditure to date.

Summarise by new works, works in progress and completed projects.
An additional table of Territorial capital works projects may be relevant.
The Reconciliation Schedules
Agencies need to provide reconciliations of:
•	approved current year capital works program financing to capital injection as per cashflow statement;
•	current year expenditure to capital injection as per cashflow statement; and
•	current year expenditure to purchases of property, plant and equipment as per cash flow statement.

Further assistance in the preparation of these schedules can be obtained from the Treasury contact below.
Contact: Budget Strategy and Reporting Branch, Treasury Directorate , Ph 620 70234.

C.14 Government Contracting
Basis of requirement:
Government Procurement Act 2001
Report descriptor:
Entities should report on their procurement and contracting activities including compliance with the Government Procurement Act 2001 and Government Procurement Regulation 2007.  

Reports should be structured in the following format and include:
1. Procurement Principles and Processes
Provide a narrative assessment of expenditure on contractors for works or services (ie external sources of labour and services), including strategic partnerships, by theme or type of service, to provide a clear view to what extent funds are being expended on particular types of services or functions.

Statements to confirm that:
•	procurement selection and management processes for all contractors including consultants complied with the Government Procurement Act 2001 and Government Procurement Regulation 2007.  Particular reference is to be given to the management of consultancy type contracts; and
•	procurement processes above $20,000 have been reviewed by ACT Procurement Solutions, and, if necessary, by the Government Procurement Board consistent with the provisions of the Government Procurement Regulation 2007.
[NOTE: Instances of non-compliance with the above must be individually summarised]

Statements in relation to contractors for works and services to outline measures taken:
•	by the agency to ensure compliance with their employee and industrial relations obligations; and
•	by the contractor where procurement audit findings have identified non-compliance with employee and industrial relations obligations.

2. External Sources of Labour and Services
The following contracts for works and services, including consultancy type contracts, must be reported by output category:
•	individual contracts which exceed $20,000; and
•	smaller contracts awarded to the same contractor which, in total, exceed $20,000.

Information to be reported is to include for each contract (or group of contracts):
•	description and reason for contract;
•	total expenditure (GST exclusive) in the financial year;
•	procurement type – either open tender, select tender, single select, or standing offer arrangements (either common use arrangements eg NSW Department of Commerce contracts, or whole of government panel);
•	date contract let; and
•	reason for use of Select Tender procurement process, if applicable, for contracts of value greater than $200,000.

Additional information required for Construction Contracts
The following information on contracts for works or services related to construction projects must be reported:
•	contracts established with non pre-qualified contractors. [Note Head Construction contractors should be pre-qualified where a construction project (works) is over $500,000 and for consultants/agents where the fee is estimated at over $50,000]; and
•	reason for use of non pre-qualified construction contractors.

Agencies should not report on Commonwealth funded projects, projects funded from other agencies, or services provided by another ACT Government agency.
Contact: Procurement Policy, ACT Procurement Solutions, Territory And Municipal Services Directorate, Telephone 620 72625.

C.15 Community Grants/Assistance/Sponsorship
Basis of requirement: 
Annual Report Descriptions
Report descriptor:
Agencies must provide details of community and business grants/assistance/sponsorship provided by the agency, including recipient and amount, and an outline of the purpose of the grants, assistance or sponsorship.

Agencies are requested to use the following format:

No.	Organisation/Recipient	Project Description/Process/Period of time engaged	Outcomes	Amount	
					
Contact: Strategic HR, Public Sector Management, Chief Minister and Cabinet Directorate Ph 620 76502.

C.16 Territory Records
Basis of requirement 
Territory Records Act 2002
Report descriptor
Principal Officers of each Territory agency report on their agency compliance with the Territory Records Act 2002 including the implementation and operation of their agency Records Management Program that establishes the basis by which an agency makes and keeps full and accurate records of its activities.

Each Report should provide a statement that:  
•	The agency has a current Records Management Program that has been approved by the agency Principal Officer and submitted to the Director of Territory Records
•	Records Management Procedures have been created and implemented throughout the agency 
•	Appropriate training and resources are available to staff throughout the agency 
•	Lists the approved agency specific Records Disposal Schedules by name and Notifiable Instrument Number
•	Outlines the arrangements for preserving records containing information that may allow people to establish links with their Aboriginal or Torres Strait Islander heritage.
•	The agency has responded to the commencement of Part 3 of the Territory Records Act 2002  - Access to records, including details of the assessment of those records to which Section 28 of the Act may apply and outline the development of tools which will help members of the community to interpret those older records of the agency which are open for public access.

Agencies are requested to use the following format:

Records Disposal Schedule Name	Effective	Year and No.	

Contact: Territory Records Office ,Territory and Municipal Services Directorate.  Ph 620 70194.

C.17 Human Rights Act 2004 
Basis of requirement: 
The Human Rights Act 2004 is part of the Government's commitment to build a human rights culture in the ACT and ensure that Territory managers are working within a human rights framework. 
The Human Rights Amendment Act 2008 enters into force on 1 January 2009 and has some key new provisions.  The HRA currently requires the Attorney-General and the Standing Committee on Legal Affairs to alert the Legislative Assembly about the human rights consistency and implications of proposed legislation; enables the Territory Supreme Court to issue a declaration of incompatibility if it finds it impossible to interpret a law consistently with human rights and requires all persons and agencies, including Territory courts and tribunals, to interpret Territory legislation consistently with human rights.  The amended HRA will provide that it is unlawful for a ‘public authority’ to act in a way that is incompatible with a human right or to fail to give proper consideration to a relevant human right when making a decision and victims of alleged violations of human rights will be able to commence legal proceedings if these obligations are not observed.  ‘Public authority’ is defined in the amendments and includes public servants.  

The Human Rights Commission was established by the Human Rights Commission Act (2005).  There are three Commissioners: the Human Rights and Discrimination Commissioner; the Health Services Commissioner; and the Disability and Community Services & Children and Young People Commissioner.  The functions of the Human Rights Commission with respect to human rights are to review the effect of Territory laws on human rights, to provide human rights education, and to advise the Attorney-General on anything relevant to the HRA.  The Human Rights Commissioner exercises the human rights functions for the Commission, as well as the additional power under the Human Rights Act to seek leave to intervene in relevant court cases.
Report Descriptor
The Human Rights Act 2004 (HRA) commenced operation on 1 July 2004.  From that date all public officials have a duty to interpret legislation under which they operate consistently with human rights, unless the Territory law clearly authorises otherwise.  All Government agencies are required to include in their annual reports information about the measures they have taken to ‘respect, protect and promote human rights’.  

Agencies must report on implementation strategies and progress in incorporating human rights standards into their operations, with reference to the following
•	Education and training of agency staff on human rights principles.  Agencies should report on the number of training sessions; provide a description of the staff who attended these training sessions (eg, legal, policy etc); and report on who provided the training.  (For example, was the training one of the sessions regularly held by the Human Rights Commission?)
•	Internal dissemination of information to agency staff on the legislative scrutiny process.  Agencies should report on whether they distributed Human Rights Commission brochures or Justice and Community Safety Directorate publications, and on the documentation developed by the agency itself in relation to human rights issues of concern to that agency.
•	Liaison with the Human Rights, Co-ordination & Scrutiny Group on human rights principles and/or the legislative scrutiny process.  Agencies should report on the number of cabinet submissions prepared; the human rights issues identified as part of the cabinet submission process (without breaching confidentiality); the number of compatability statements issued in relation to new legislative proposals developed by the agency; and a description of any issues that had to be resolved after consultation with the Human Rights, Co-ordination & Scrutiny Group.
•	Reviews or preparations for reviews of existing legislation for compatibility with the HRA.  Agencies should report on the human rights issues raised by the existing legislative framework in which they operate; the process for identifying any necessary legislative amendments; and, if no reviews have been undertaken, the reasons for not reviewing legislation, and a timetable for future review.
•	Litigation

Agencies should report on any cases before courts or tribunals which have involved arguments concerning the HRA, along with responses to relevant decisions.
Contact: Human Rights, Co-ordination & Scrutiny Group, Legislation & Policy Branch, Justice and Community Safety Directorate Ph 6207 0595.

C.18 Commissioner for the Environment
Basis of requirement: 
Section 23 of the Commissioner for the Environment Act 1993.
Report descriptor:
Section 23 of the Commissioner for the Environment Act 1993 requires agencies to report on the following: 
•	requests for staff to assist in the preparation of the State of the Environment Report;
•	assistance provided in response to such a request; 
•	investigations carried out by the Commissioner of any activities carried out by the agency; and 
•	recommendations made by the Commissioner following an investigation of the agency's activities, and any actions taken in response to those recommendations.
Contact:  Office of the Commissioner for Sustainability and the Environment, Ph 620 72626.

C.19 ACT Multicultural Strategy 2010-2013
Basis of requirement 
To report on the ACT Government’s vision to be recognised as a leader in multicultural affairs and human rights.
Report descriptor
Agencies must report on their progress against the focus areas and any other steps taken towards meeting these areas. 
•	Languages
•	Children and Young People
•	Older people and Aged Care
•	Women
•	Refugees, Asylum Seekers and Humanitarian Entrants
•	Intercultural Harmony and religious Acceptance

The ACT Multicultural Strategy can be accessed at: http://www.dhcs.act.gov.au/matsia 
Agencies are requested to use the following format:
Focus Area	Progress	
Languages		
Children & Young People		
Older People & Aged Care		
Women		
Refugees, Asylum Seekers and Humanitarian Entrants		
Intercultural Harmony and Religious Acceptance		
Contact: ACT Office of Multicultural Affairs, Community Services Directorate Ph 620 57251.

C.20 Aboriginal and Torres Strait Islander Reporting
Basis of requirement: 
(a)	Individual agency performance indicators for improving outcomes for Indigenous clients
(b)	Supporting whole of government approach to Indigenous policy.
Report descriptor:
(a)	Agencies must report annual progress against nominated performance indicators in relation to their respective services and programs that they 	deliver to Indigenous clients as well as, where possible, extent that mainstream services and programs are accessed by Indigenous clients.
(b)	Agencies must report annually on their progress against the relevant strategic areas for action and change indicators outlined in the Overcoming Indigenous Disadvantage Report produced by the Productivity Commission.  Strategic change indicators (for each action area) measure whether government policies and programs are making a positive difference to the lives of Indigenous Canberrans.  
(c)	The strategic indicators for action are: early child development and growth (prenatal to age 3); early school engagement and performance (preschool to Year 3); positive childhood and transition to adulthood; substance use and misuse; functional and resilient families and commnities; effective environmental health systems; and economic participation and development.
Contact: Office of Aboriginal & Torres Strait Islander Affairs Community Services Directorate Ph 620 52507

C.21 Ecologically Sustainable Development
Basis of Requirement
Section 158A of the Environment Protection Act 1997 requires agencies to report on the following in their annual reports:
•	how the actions of, and the administration (if any) of legislation by, the reporter during the period accorded with the principles of ecologically sustainable development;
•	how the outputs (if any) specified for the reporter in budget papers presented to the Legislative Assembly with an Appropriation Act relating to the period contributed to ecologically sustainable development;
•	the effect of the reporter’s actions on the environment, including details of the reporter’s compliance with relevant environmental laws and standards and any contravention of a particular environmental law or standard;  
•	identify any measures the reporter is taking to minimise the impact of actions by the reporter on the environment; and
•	identify the mechanisms (if any) for reviewing and increasing the effectiveness of those measures.

Ecologically Sustainable Development means the effective integration of economic, social and environmental considerations in decision-making processes and to be achievable through implementation of the following principles:
•	the precautionary principle, namely, that if there is a threat of serious or irreversible environmental damage, a lack of full scientific certainty should not be used as a reason for postponing measures to prevent environmental degradation;
•	the inter-generational principle, namely, that the present generation should ensure that the health, diversity and productivity of the environment is maintained or enhanced for the benefit of future generations;
•	conservation of biological diversity and ecological integrity; and
•	improved valuation and pricing of environmental resources.
This requirement is reinforced by the Government’s sustainability policy, People Place Prosperity, which emphasises the importance of the ecological dimension of sustainability, along with the social and economic dimensions.

This requirement is further reinforced by the ACT’s climate change strategy Weathering the Change.  Under Action Plan 1 2007-2011 all ACT Government agencies are required to work towards becoming carbon neutral – to generate no net emissions from their activities.  This action also requires that all ACT Government agencies develop Resource Management Plans.  Key aspects to be identified in agency Resource Management Plans are environmental goals and objectives, targets for reductions in resource consumption and greenhouse gas emissions, strategies and actions to achieve reductions and staff engagement mechanisms. 

As the ACT Government moves towards carbon neutrality in 2020, it is critical that agencies identify resource reduction targets in their Resource Management Plans and actively monitor their progress through the year against targets.
Report descriptor
The following guidance is provided to assist agencies to meet this statutory reporting requirement: 
•	How Agency actions and administration of legislation accorded with the principles of ESD; 
•	The contribution of agency outputs to ESD;
•	The effects of the agency outputs to ESD;
•	Identification of any measures taken to minimise the impacts of these effects; and
•	Description of mechanisms used for reviewing and increasing the effectiveness of these measures.

Addressing ESD will require the establishment of policies, programs and practices that relate to: 
a.	an agency’s operation; and
b.	an agency’s core business.

The Government has made commitments requiring agencies to address policies, programs and practices within: 
•	waste minimisation (NoWaste);
•	water efficiency (Water Resources Strategy); and 
•	transport efficiency (Sustainable Transport Plan and the Chief Minister’s directive for fuel efficiency in the ACT Government fleet).
•	greenhouse gas emission reductions (Weathering the Change: ACT Climate Change Strategy 2007-2025); 

As part of their direct operations, agencies are required to report on their resource use as follows, subject to the general caveat regarding data collection.
Provision of information
ACT Government agencies are requested to use the Online System for Comprehensive Activity Reporting (OSCAR) to record all information required for their ESD reporting.  The use of OSCAR will provide results which will facilitate the comparison of the ESD indicators across and within ACT Government agencies. DECCEW provides regular training and support on the use of OSCAR. 

The attached template provides a summary of the information to be reported against for the ESD indicators.  It also provides the basis for measuring progress of ACT Government agency Resource Management Plans.
Energy Use
Agencies are required to report quantitative data for their annual energy use against the following indicators:
•	Electricity use – in kilowatt hours (kWh);
•	Renewable energy use – in kilowatt hours (kWh);
-	Renewable energy includes both GreenPower and EDL land fill gases;
•	Percentage of renewable energy used – as a percentage;
-	Percentage of renewable is calculated by dividing renewable energy use (line 4) by electricity use (line 3) multiplied by 100;
•	Natural Gas use – in mega joules (MJ);
•	Total energy use – in mega joules (MJ); and
-	total energy use is calculated by adding electricity (line 3), converted to megajoules using OSCAR, to natural gas (line 6) and subtracting renewable energy (line 4), converted to megajoules;
-	total energy use is calculated using information entered into OSCAR.

Agencies are required to report quantitative intensity data for energy use against the following indicators:
•	Energy intensity per full time equivalent – in kilowatt hours (kWh) / FTE;
-	energy intensity per full time equivalent is calculated by dividing total energy use (line 7) by staff full time equivalents (line 1);
•	Energy intensity per square metre – in kilowatt hours (kWh) / m2;
-	energy intensity per square metre is calculated by dividing total energy use (line 7) by square metres (line 2).

Agencies are required to report qualitative information on initiatives undertaken to reduce emissions from the stationary energy sector. Refer to agency Resource Management Plans for commitments and targets. 
Transport
Agencies are required to report quantitative data for their vehicle fleets against the following indicators:
•	Total number of vehicles;
•	Total number of vehicle kilometres travelled – in kilometres (km);
•	Total transport fuel – in kilolitres (KL);
-	By type (petrol, diesel, LPG, CNG); and
•	Total transport energy use – in gigajoules (GJ);
-	1 gigajoule = 1000 megajoules
-	Total transport energy use is calculated with information entered into OSCAR.

Agencies are required to report qualitative information on initiatives undertaken to reduce emissions from the transport sector. Refer to agency Resource Management Plans for commitments and targets.
Water Consumption
Agencies are required to report quantitative data for their water use against the following indicators:
•	Water use – in kilolitres (KL);

Agencies are required to report quantitative intensity data for water against the following indicators:
•	Water use per full time equivalent – in kilolitres (KL) / FTE; and
-	Water use per full time equivalent is calculated by dividing water use (line 17) by staff full time equivalents (line 1);
•	Water use per square metre – in kilolitres (KL) / m2;
-	Water use per square metre is calculated by dividing water use (line 17) by square metres (line 2).

Agencies are required to report qualitative information on initiatives undertaken to reduce water use. Refer to agency Resource Management Plans for commitments and targets.
Resource Efficiency and Waste
Agencies are required to report quantitative data for their waste generation against the following indicators:
•	Paper purchased – in reams;
•	Recycled content of paper purchased – as a percentage;
•	Estimate of general waste – in litres (l);
o	The estimate of general waste is based on the number of bins collected in litres;
•	Estimate of comingled material recycled – in litres (l);
o	The estimate of comingled material recycled is based on the number of bins collected in litres;
•	Estimate of paper recycled – in litres (l); and
o	The estimate of paper recycled is based on the number of bins collected in litres;
o	Estimate of paper recycled is calculated by adding the amount of paper and amount of secure paper recycled together;
•	Estimate of organic material recycled– in litres (l);
o	The estimate of paper recycled is based on the number of bins collected in litres.

Agencies are required to report qualitative information on initiatives undertaken to reduce water use. Refer to agency Resource Management Plans for commitments and targets.
Greenhouse Gas Emissions
Agencies are required to report quantitative data for their greenhouse gas emissions against the following indicators:
•	Stationary energy greenhouse gas emissions (all scopes) – in tonnes of CO2-e; 
o	Stationary energy greenhouse gas emissions are calculated with information entered into OSCAR;
•	Transport greenhouse emissions (all scopes) – in tonnes of CO2-e;
o	Transport greenhouse emissions are calculated with information entered into OSCAR.

Agencies are required to report quantitative intensity data for greenhouse emissions against the following indicators:
•	Stationary energy greenhouse gas emissions per full time equivalent – in tonnes of CO2-e / FTE
-	Stationary energy greenhouse gas emissions per full time equivalent is calculated by dividing stationary energy greenhouse gas emissions (line 26) by staff full time equivalents (line 1)
•	Stationary energy greenhouse gas emissions per square metre – in tonnes of CO2-e /  m2; and
-	Stationary energy greenhouse gas emissions per square metre is calculated by dividing stationary energy greenhouse gas emissions (line 26) by square metres (line 2);
•	Transport greenhouse gas emissions per full time equivalent – in tonnes of 
CO2-e / FTE;
-	Transport greenhouse gas emissions per full time equivalent is calculated by dividing transport greenhouse gas emissions (line 27) by square metres (line 2).

Data Collection of Agency Resource Use
If agency specific data is unable to be disaggregated, the data should represent the agencies proportion of the average from the whole of building data.  If the data is unable to be collected, at either building or agency level, an explanation of data difficulties should be provided and the mechanisms being pursued to ensure data collection in future years. 

b) As part of the core business of an agency, actions and outputs relating to ESD are requested to include:
•	development, implementation and review of policies, plans, programs; 
•	enforcement and implementation of legislation;
•	provision of goods and services;
•	provision of funds, eg for community groups or individuals;
•	provision of payments or funding under statutory programs;
•	the granting, renewal or denial of permits, licences, approvals, accreditation, under legislation; and
•	report on development of Resource Management Plans.

Measures taken to minimise the impact of these actions and outputs could include:
•	requirements for the consideration of environmental impacts prior to decision-making activities;
•	formal procedures for environmental impact assessment of proposed activities;
•	measures undertaken to reduce the environmental impact of agency actions; and
•	description of internal evaluation regimes, environmental auditing, benchmarks or targets, which the agency has in place to increase the effectiveness of impact reduction measures; and time series reporting against agreed indicators to enable a review of the effectiveness of measures.

	Indicator as at 30 June	Unit	2009-10	2010-11	
Line	General		Office	Total	Office	Total	
L1	Occupancy – staff full-time equivalent	Number (FTE)					
L2	Area office space – net lettable area	Square metres (m2)					
	Stationary Energy		Office	Total	Office	Total	
L3	Electricity use	Kilowatt hours					
L4	Renewable energy use (GreenPower + EDL land fill gases)	Kilowatt hours					
L5	Percentage of renewable energy used (L4/L3 x 100)	Percentage					
L6	Natural Gas use	Megajoules					
L7*	Total energy use	Megajoules					
L8	Energy intensity per FTE (L7/L1)	Megajoules/FTE					
L9	Energy intensity per square metre (L7/L2)	Megajoules/m2					
	Transport		Office	Total	Office	Total	
L10	Total number of vehicles	Numeric					
L11	Total vehicle kilometers travelled	Kilometres (km)					
L12	Transport fuel (Petrol)	Kilolitres					
L13	Transport fuel (Diesel)	Kilolitres					
L14	Transport fuel (LPG)	Kilolitres					
L15	Transport fuel (CNG)	Kilolitres					
L16*	Total transport energy use	Gigajoules					
	Water		Office	Total	Office	Total	
L17	Water use	Kilolitres					
	Intensities						
L18	Water use per FTE (L17/L1)	Kilolitres/FTE					
L19	Water use per square metre (L17/L2)	Kilolitres/m2					
	Resource Efficiency and Waste		Office	Total	Office	Total	
L20	Reams of paper purchased	Reams					
L21	Recycled content of paper purchased	Percentage					
L22	Estimate of general waste (based on bins collected)	Litres					
L23	Estimate of commingled material recycled (based on bins collected)	Litres					
L24	Estimate of paper recycled (based on bins collected)	Litres					
L25	Estimate of organic material recycled (based on bins collected)	Litres					
	Greenhouse Gas Emissions		Office	Total	Office	Total	
L26*	Total stationary energy greenhouse gas emissions (All scopes)	Tonnes CO2-e					
L27*	Total transport greenhouse gas emissions (All scopes)	Tonnes CO2-e					
	Intensities						
L28	Greenhouse gas emissions per person (L26/L1)	Tonnes CO2-e FTE					
L29	Greenhouse gas emissions per square metre (L26/L2)	Tonnes CO2-e					
L30	Transport greenhouse gas emissions per person (L27/L1)	Tonnes CO2-e FTE					

Notes
Detailed instructions for table included in text above. 
If there is no split available between office and total include the same figure in both boxes. 
* - calculated with information entered into OSCAR
Contact:
•	ESD REPORTING and RESOURCE MANAGEMENT PLANS: Nicola Plunkett-Cole, Climate Change, Environment and Sustainable Development Directorate 6207 6712;
•	USE OF OSCAR FOR ESD REPORTING: Paul Sutton, Environment and Sustainable Development Directorate 6207 0270.

C.22 ACT Women’s Plan 2010-2015
To report on the ACT Government’s vision for working with the community to improve the status of all women and girls.  The ACT Women’s Plan provides a shared approach for working towards this vision across ACT Government agencies.  The Plan identifies three key priorities to achieve this – Economic; Social; and Environmental - underpinned by strategic outcomes, objectives, priority areas, and indicators of progress.
Report descriptor:
Agencies must report on their contribution to the achievement of the key priorities of the ACT Women’s Plan.  Agencies should report on their actions undertaken and provide evidence of outcomes achieved, with particular reference to the following priority areas and indicators of progress under the key priorities, outlined on page 8 of the ACT Women’s Plan 2010-2015:

ECONOMIC	SOCIAL	ENVIRONMENTAL	
Strategic outcome
Women and girls equally and fully participate in and benefit from the ACT economy.
	Strategic outcome
Women and girls equally and fully participate in sustaining their families and communities and enjoy community inclusion and wellbeing.	Strategic outcome
Women and girls equally and fully participate in planning and sharing a safe, accessible and sustainable city.	
Priority areas
•	Responsive education, training and lifelong learning
•	Flexible workplaces
•	Economic independence and opportunities
•	Leadership and decision making	Priority areas
•	Safe and respectful relationships
•	Good health and wellbeing
•	Safe and accessible housing	Priority areas
•	Safe and responsive transport and urban planning
•	Sustainable environment	
Indicators of Progress
Evidence of:
•	education and training pathways for women and girls
•	increased opportunities for the advancement of women in the workforce
•	increased economic leadership and decision making opportunities for women and girls
•	improved financial equity	Indicators of Progress
Evidence of:
•	recognition of women and girls’ contributions to the community
•	increased community leadership and decision making opportunities for women and girls
•	affordable and accessible gender and culturally sensitive services
•	pathways for women experiencing disadvantage, social exclusion and isolation
•	addressing violence against women and their children and protection and support for victims	Indicators of Progress
Evidence of:
•	available opportunities for women and girls in decisions about urban planning, transport and the environment
•	consideration towards women and girls’ safety, security and accessibility when designing, building or retrofitting public facilities	

The ACT Women’s Plan can be accessed at: http://www.women.act.gov.au
Contact:  ACT Office for Women, Community Services Directorate  Ph 620 78165.

C.23 Model Litigant Guidelines
Basis of requirement: 
Under 5AC of the Law Officer Act 1992 agencies must describe the measures taken by the administrative unit during the financial year to ensure compliance with the model litigant guidelines and provide information concerning any breaches of the model litigant guidelines during the financial year.

The Justice and Community Safety Directorate (JACS) will issue further advice to Agencies on the format of this requirement for inclusion in the JACS Annual Report.
Contact: Civil Law Group, Legislation & Policy Branch, Justice and Community Safety Directorate , Ph 620 54775.

C.24 ACT Strategic Plan for Positive Aging 2010-2014
Basis of requirement 
To report on the ACT Government’s goal for a coordinated approach across Government and the community to support positive ageing and an age-friendly city where older people are respected, valued and supported to actively participate.
Report descriptor
Agencies must report on their progress against the focus areas and any other steps taken towards meeting these areas. 
•	Information & Communication 
•	Health and Wellbeing 
•	Respect, Valuing and Safety 
•	Housing and Accommodation 
•	Support Services 
•	Transport and Mobility 
•	Work and Retirement 

The ACT Strategic Plan for Positive Aging can be accessed at: http://www.dhcs.act.gov.au/wac/ageing/strategic_plan 

Agencies are requested to use the following format:
Focus Area	Progress	
Information & Communication 		
Health and Wellbeing 		
Respect, Valuing and Safety 		
Housing and Accommodation 		
Support Services 		
Transport and Mobility 		
Work and Retirement 		
Contact: ACT Office for Aging, Community Services Directorate, Ph 6207 6138.

Attachments –
Attachment 1:  Administrative Units, including responsibility for Annexed and Subsumed reports
Administrative Unit	Reports to be tabled	
Chief Minister and Cabinet Directorate	Ministerial Reports
•	Chief Minister’s and Cabinet Directorate
•	Commissioner for Public Administration
•	ACT Long Service Leave Authority 

Subsumed and Annexed Reports
•	Default Insurance Fund 
•	Work Safety Council 
•	ACT Executive
	
Community Services Directorate	Ministerial Reports
•	Community Services Directorate
•	Cultural Facilities Corporation 

Subsumed and Annexed Reports
•	Commissioner for Social Housing
•	Official Visitor – Children and Young People Act 1999
	
Economic Development Directorate	Ministerial Reports
•	Economic Development Directorate
•	Exhibition Park Corporation
•	Land Development Agency
•	Gambling and Racing Commission

Subsumed and Annexed Reports
•	Land and Property Joint Ventures (Land Development Agency)
	
Education & Training Directorate	Ministerial Reports
•	Education & Training Directorate
•	Building and Construction Industry Training Fund Authority

Subsumed and Annexed Reports
•	ACT Accreditation and Registration Council
•	ACT Teacher Quality Institute
•	Board of Senior Secondary Studies 
•	Government School Education Council
•	Non-Government Schools Education Council
	
Environment and Sustainable Development Directorate	Ministerial Reports
•	Environment and Sustainable Development Directorate
•	Commissioner for Sustainability and the Environment
•	ACT Planning & Land Authority

Subsumed and Annexed Reports
•	ACT Architects Board
•	COLA Building Advisory Board
•	COLA Electrical Advisory Board
•	COLA Plumbing Advisory Board
•	Conservator of Flora and Fauna
•	Environment Protection Authority
•	ACT Heritage Council
	
Health Directorate	Ministerial Reports
Health Directorate

Subsumed and Annexed Reports
•	Dental Technicians and Dental Prosthetists Registration Board
•	Medical Radiation Scientists Board
•	Veterinary Surgeons Board
•	Chief Psychiatrist
•	Human Research Ethics Committee
•	Mental Health ACT Official Visitors
•	Radiation Council
	
Justice & Community Safety Directorate	Ministerial Reports
•	Justice & Community Safety Directorate
•	Public Advocate of the ACT
•	ACT Electoral Commission
•	ACT Ombudsman
•	Director of Public Prosecutions
•	Human Rights Commission
•	Legal Aid Commission 
•	Public Trustee for the ACT
•	Victims of Crime Commissioner

Subsumed and Annexed Reports
•	ACT Civil and Administrative Tribunal
•	Chief Coroner of the Australian Capital Territory
•	Official Visitor – Corrections Management Act 2007 
•	Sentence Administration Board
•	Work Safety Commissioner
	
Territory and Municipal Services Directorate

	Ministerial Reports
•	Territory and Municipal Services Directorate
•	ACT Public Cemeteries Authority

Subsumed and Annexed Reports
•	ACTION
•	Animal Welfare Authority
	
Treasury Directorate	Ministerial Reports
•	Treasury Directorate
•	ACTEW Corporation Ltd
•	ACT Insurance Authority
•	ACTTAB Ltd
•	Rhodium Asset Solutions
•	Totalcare Industries 
•	ACT Government Procurement Board
•	Independent Competition and Regulatory Commission

Subsumed and Annexed Reports
•	Commissioner for ACT Revenue 
•	Territory Banking Account
•	Home Loan Portfolio
•	Superannuation Provision Account
•	Director of Territory Records
•	Shared Service Centre 
•	Nominal Defendant (subsumed in ACT Insurance Authority)

Attachment 2:  Responsible Minister for 2010-2011 Annual Reports 
Ministerial Portfolio
(Column A)	Reports to be Tabled
(Column B)	
Attorney-General
	Ministerial reports
•	Justice & Community Safety Directorate
•	Public Advocate of the ACT
•	ACT Electoral Commission
•	ACT Ombudsman
•	Director of Public Prosecutions
•	Human Rights Commission
•	Legal Aid Commission 
•	Public Trustee for the ACT
•	Victims of Crime Commissioner

Subsumed and Annexed reports
•	ACT Civil & Administrative Tribunal
•	Chief Coroner of the Australian Capital Territory
•	Official Visitor – Corrections Management Act 2007
•	Sentence Administration Board
•	Work Safety Commissioner 
	
Chief Minister
	Ministerial reports
•	Chief Ministers and Cabinet Directorate 
•	Commissioner for Public Administration

Subsumed and Annexed reports
•	ACT Executive
	
Minister for Community Services	Ministerial reports
•	Community Services Directorate

Subsumed and Annexed reports
•	Official Visitor – Children and Young People Act 2008
•	Commissioner for Social Housing (Community Services Directorate)
	
Minister for Education and Training	Ministerial reports
•	Education and Training Directorate
•	Building and Construction Industry Training Fund Authority

Subsumed and Annexed reports
•	ACT Accreditation and Registration Council
•	Board of Senior Secondary Studies 
•	Government School Education Council
•	Non-Government Schools Education Council
	
Minister for Health	Ministerial reports
•	ACT Health Directorate

Subsumed and Annexed reports
•	Dental Technicians and Dental Prosthetists Board
•	Medical Radiation Scientists Board
•	Veterinary Surgeons Board
•	Chief Psychiatrist
•	Human Research Ethics Committee
•	Mental Health ACT Official Visitors
•	Radiation Council
	
Minister for Industrial Relations	Ministerial reports
•	Chief Minister’s and Cabinet Directorate
•	ACT Long Service Leave Authority 

Subsumed and Annexed reports
•	Default Insurance Fund
•	Work Safety Council
	
Minister for Environment and Sustainable Development	Ministerial reports
•	Environment and Sustainable Development Directorate
•	ACT Planning and Land Authority 
•	Commissioner for Sustainability and the Environment

Subsumed and Annexed reports
•	ACT Architects Board
•	COLA Building Advisory Board
•	COLA Electrical Advisory Board
•	COLA Plumbing Advisory Board
•	Conservator of Flora and Fauna
•	Environment Protection Authority
•	ACT Heritage Council 
	
Minister for Economic Development	Ministerial reports
•	Economic Development Directorate
•	Gambling and Racing Commission
•	Land Development Agency
•	Exhibition Park Corporation 

Subsumed and Annexed reports
•	Land and Property Joint Ventures (Land Development Agency)
	
Minister for Police and Emergency Services	Ministerial reports
•	Justice and Community Safety Directorate
	
Minister for Territory and Municipal Services	Ministerial reports
•	Territory & Municipal Services Directorate
•	ACT Public Cemeteries Authority

Subsumed and Annexed reports
•	ACTION
•	Animal Welfare Authority
	
Minister for Aboriginal and Torres Strait Islander Affairs
	Ministerial reports
•	Community Services Directorate
	
Treasurer	Ministerial reports
•	Treasury Directorate
•	ACTEW Corporation Ltd
•	ACT Insurance Authority
•	ACTTAB Ltd
•	Rhodium Asset Solutions
•	Independent Competition and Regulatory Commission
•	Totalcare Industries
•	ACT Government Procurement Board

Subsumed and Annexed reports
•	Commissioner for ACT Revenue
•	Territory Banking Account 
•	Home Loan Portfolio 
•	Superannuation Provision Account 
•	Nominal Defendant (subsumed in ACT Insurance Authority)
•	Director of Territory Records 
•	Shared Services
	
Minister for Tourism, Sports & Recreation	Ministerial Reports
•	Economic Development Directorate
	
Minister for Ageing	Ministerial reports
•	Community Services Directorate
	
Minister for the Arts 	Ministerial reports
•	Community Services Directorate
•	Cultural Facilities Corporation
	
Minister for Women	Ministerial reports
•	Community Services Directorate
	
Minister for Multicultural Affairs	Ministerial reports
•	Community Services Directorate 

Attachment 3:  Declaration of public authorities

ACT Accreditation and Registration Council	
ACT Architects Board	
ACT Civil and Administrative Tribunal	
ACT Electoral Commission	
ACT Executive	
ACT Government Procurement Board	
ACT Heritage Council	
ACT Insurance Authority	
ACT Long Service Leave Authority 	
ACT Ombudsman	
ACT Planning & Land Authority	
ACT Public Cemeteries Authority	
ACTEW Corporation Ltd	
ACTION	
ACTTAB Ltd	
Animal Welfare Authority	
Board of Senior Secondary Studies 	
Building and Construction Industry Training Fund Authority	
Chief Coroner of the Australian Capital Territory	
Chief Minister’s and Cabinet Directorate	
Chief Psychiatrist	
COLA Building Advisory Board	
COLA Electrical Advisory Board	
COLA Plumbing Advisory Board	
Commissioner for ACT Revenue 	
Commissioner for Public Administration	
Commissioner for Social Housing	
Commissioner for Sustainability and the Environment	
Community Services Directorate	
Conservator of Flora and Fauna	
Cultural Facilities Corporation 	
Default Insurance Fund	
Dental Technicians and Dental Prosthetists Registration Board	
Director of Public Prosecutions	
Director of Territory Records	
Economic Development Directorate	
Education & Training Directorate	
Environment and Sustainable Development Directorate	
Environment Protection Authority	
Exhibition Park Corporation	
Gambling and Racing Commission	
Government School Education Council	
Health Directorate	
Home Loan Portfolio	
Human Research Ethics Committee	
Human Rights Commission	
Independent Competition and Regulatory Commission	
Justice & Community Safety Directorate	
Land and Property Joint Ventures 	
Land Development Agency	
Legal Aid Commission 	
Medical Radiation Scientists Board	
Mental Health ACT Official Visitors	
Nominal Defendant 	
Non-Government Schools Education Council	
Official Visitor – Children and Young People Act 2008	
Official Visitor – Corrections Management Act 2007 	
Public Advocate of the ACT	
Public Trustee for the ACT	
Radiation Council	
Rhodium Asset Solutions	
Sentence Administration Board	
Shared Services 	
Superannuation Provision Account	
Territory and Municipal Services Directorate	
Territory Banking Account	
Totalcare Industries 	
Treasury Directorate	
Veterinary Surgeons Board	
Victims of Crime Commissioner	
Work Safety Commissioner	
Work Safety Council	

Attachment 4:  Reporting Entity Responsibilities 
Each of the persons or public authorities specified in the table below is directed under sections 5, 6, and 7 of the Act to provide reports in accordance with the requirements set out in the table.
Person providing Report	Type of Report and person to whom Report is to be provided	Form and content of Report	Date by which Report is to be provided	
Commissioner for Public Administration
	Report on the management of the public service as a whole during each financial year, to be provided to the Chief Minister.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.	Date determined by the Chief Minister for presentation	
Director-General of an administrative unit	Report on the operations of the administrative unit during each financial year, to be provided to the responsible Minister.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.	Date determined by the Chief Minister for presentation	
Public Authority providing an annexed report	Report on the operations of the authority during each financial year, to be provided to the Director-Generals of the appropriate administrative unit.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report.	Determined in consultation with CE of the appropriate administrative unit.	
Public Authority making an independent report	Report on the operations of the authority during each financial year, to be provided to the responsible Minister.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.	Date determined by the Chief Minister for presentation	
Public Authority providing a subsumed report	Information about the operations of the authority during each financial year, to be provided to the Director-Generals of the appropriate administrative unit.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.	Determined in consultation with CE of the appropriate administrative unit.	
Canberra Institute of Technology	Report on the operations of the authority during each year, to be provided to the responsible Minister.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.	Within 3 months of the end of the reporting period	
Nominal Defendant	Report on the operations of the authority during each year, to be provided to the responsible Minister.	In accordance with the relevant guidelines contained in the 2007-2010 Annual Report Directions.  	Within 3 months of the end of the reporting period	

Attachment 5:  Compliance Index 
Transmittal Certificate
Section A – Performance and Financial Management Reporting:
A.1 The Organisation;
A.2 Overview;
A.3 Highlights;
A.4 Outlook;
A.5 Management Discussion and Analysis;
A.6 Financial Report;
A.7 Statement of Performance;
A.8 Strategic Indicators;
A.9 Analysis of Agency Performance;
A.10 Triple Bottom Line Report.

Section B – Consultation and Scrutiny Reporting:  
A.1 Community Engagement;
B.2 Internal and External Scrutiny;
B.3 Legislative Assembly Committee Inquiries and Reports;
B.4 Legislation Report.

Section C – Legislative and Policy Based Reporting:
C.1 Risk and Management and Internal Audit;
C.2 Fraud Prevention;
C.3 Public Interest Disclosure;
C.4 Freedom of Information;
C.5 Internal Accountability;
C.6 HR Performance;
C.7 Staffing Profile;
C.8 Learning and Development;
C.9 Workplace Health and Safety;
C.10 Workplace Relations;
C.11 Strategic Bushfire Management Plan;
C.12 Strategic Asset Management;
C.13 Capital Works;
C.14 Government Contracting;
C.15 Community Grants/Assistance/Sponsorship;
C.16 Territory Records Act 2002 reporting.
C.17 Human Rights Act 2004;
C.18 Commissioner for the Environment;
C.19 ACT Multicultural Strategy;
C.20 Aboriginal and Torres Strait Islander Reporting;
C.21 Ecologically Sustainable Development;
C.22 ACT Women’s Plan;
C.23 Model Litigant Guidelines;
C.24 ACT Strategic Plan for Positive Aging 2010-2014.