Australian Capital Territory
Annual Reports (Government Agencies) Notice 2012 (No 1)*
Notifiable instrument NI2012–293
made under the  
Annual Reports (Government Agencies) Act 2004, section 9 (Annual report direction), section 12 (Declaration of responsible Minister for public authority), section 16 (Declaration of public authority)

1	Name of instrument
This instrument is the Annual Reports (Government Agencies) Notice 2012 (No 1).
2	Commencement 
This instrument commences on the day after notification.
3	clause heading
NI 2011–311, Annual Reports (Government Agencies) Notice 2011 (No 1) is revoked.
4	Annual Report Directions 2011-2012, section 9
I issue the directions set out in Attachment A.
5	Declaration of Minister for a public authority, section 12
The responsible Minister for the ACT Executive is the Chief Minister.
The responsible Minister for Totalcare Industries is the Treasurer.
Note	Under the Annual Reports Act, section 11, the responsible Minister for all other public authorities is the Minister administering the Act that the public authority is established or appointed under.

6	Declaration of public authority, section 16
The following statutory office-holders, authorities, tribunals, commissions, councils, boards, institutes, committees, organisations and other entity established under an Act are declared a public authority for the Annual Reports (Government Agencies Act 2004 dictionary, definition of public authority:
(a)	ACT Accreditation and Registration Council
(b)	ACT Architects Board
(c)	ACT Civil and Administrative Tribunal
(d)	ACT Compulsory Third-Party Insurance Regulator
(e)	ACT Construction Occupations Registrar 
(f)	ACT Electoral Commissioner
(g)	ACT Executive
(h)	ACT Government Procurement Board
(i)	ACT Heritage Council
(j)	ACT Insurance Authority
(k)	ACT Medical Radiation Scientists Board
(l)	ACT Ombudsman
(m)	ACT Public Cemeteries Authority
(n)	ACT Teacher Quality Institute
(o)	ACT Veterinary Surgeons Board
(p)	Animal Welfare Authority
(q)	Board of Senior Secondary Studies 
(r)	Building and Construction Industry Training Fund Authority
(s)	Care Coordinator
(t)	Chief Coroner 
(u)	Chief Planning Executive
(v)	Chief Psychiatrist
(w)	Clerk of the Legislative Assembly
(x)	Commissioner for ACT Revenue 
(y)	Commissioner for Social Housing
(z)	Commissioner for Sustainability and the Environment
(aa)	Conservator of Flora and Fauna
(bb)	Cultural Facilities Corporation 
(cc)	Default Insurance Fund Manager
(dd)	Director of Public Prosecutions
(ee)	Director of Territory Records
(ff)	Domestic Violence Project Coordinator
(gg)	Emergency Services Commissioner
(hh)	Environment Protection Authority
(ii)	Exhibition Park Corporation
(jj)	Gambling and Racing Commission
(kk)	Government Schools Education Council
(ll)	Human Rights Commission
(mm)	Independent Competition and Regulatory Commissioner
(nn)	Land Development Agency
(oo)	Long Service Leave Authority 
(pp)	Non-Government Schools Education Council
(qq)	Public Advocate of the ACT
(rr)	Public Trustee for the ACT
(ss)	Registrar of the Magistrates Court
(tt)	Sentence Administration Board
(uu)	Solicitor-General for the Territory
(vv)	Totalcare Industries
(ww)	Victims of Crime Commissioner
(xx)	Work Safety Commissioner
(yy)	Work Safety Council
Note	The Auditor-General, ACTEW Corporation Limited, ACTTAB Limited, Radiation Council and Legal Aid Commission have not been declared as they are public authorities because they already fall within the Annual Reports (Government Agencies Act 2004 dictionary, definition of public authority. 

Katy Gallagher
Chief Minister
4 June 2012

Contents
Section 1 – Directions
1. Introduction
2. Purpose of Annual Reports
3. Reporting Entity Responsibilities
4. Timing and Presentation of Annual Reports
5. Compliance
6. Characteristics of effective annual reporting
7. Format
8. Publication
9. Access and Distribution
10. Corrections
11. Feedback
12. 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.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 Human Rights Act 2004
C.12 Strategic Bushfire Management Plan (SBMP)
C.13 Strategic Asset Management
C.14 Capital Works
C.15 Government Contracting
C.16 Community Grants/Assistance/Sponsorship
C.17 Territory Records
C.18 Commissioner for the Environment
C.19 Ecologically Sustainable Development
C.20 Climate Change and Greenhouse Gas Reduction policies and programs
C.21 Aboriginal and Torres Strait Islander Reporting
C.22 ACT Multicultural Strategy 2010-2013
C.23 ACT Strategic Plan for Positive Ageing 2010-2014
C.24 ACT Women’s Plan 2010-2015
C.25 Model Litigant Guidelines
C.26 Notices of noncompliance
Attachment 1 - annexed and subsumed public authority reports
Attachment 2 - specific reporting requirements
Attachment 3 - compliance index

Section 1 – Directions
1. Introduction
The Annual Reports (Government Agencies) Act 2004 (the Annual Reports Act) sets the framework for annual reporting across the ACT public sector.  
The Financial Management Act 1996 (the Financial Management Act) requires Directorates and public authorities with financial reporting obligations under the Financial Management Act 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 must be read in conjunction with reporting obligations arising from an agency’s enabling legislation 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 Annual Reports for the 2011-2012 financial year.  The reporting period is 1 July to 30 June. 
2. Purpose of Annual Reports
Annual Reports are reports from agency heads to their responsible Minister, the Legislative Assembly and the public.  They provide information about the achievements, issues, performance, outlook and financial position of the agency at the end of each reporting year.  
Annual Reports promote accountability in the public sector as:
•	one of the main ways for agencies to account for their performance, through Ministers, to the Legislative Assembly and the wider community;
•	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; and
•	a key reference document 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.
3. Reporting Entity Responsibilities
Under the Annual Reports Act, Annual Reports must be prepared by:
•	Directors-General about the operations of the administrative unit during the year;
•	public authorities (including Statutory Office Holders and Territory Instrumentalities) about the operations of the authority during the year; and
•	the Commissioner for Public Administration about the operations of the public service during the year. 
In the Annual Report Directions, unless the contrary intention is evident, Director-General means a Director-General, a public authority or the head of a public authority and the Commissioner for Public Administration.  
The Annual Reports of some public authorities are required under the Directions to be subsumed in, or annexed to a Director-General’s Annual Report about the operations of an administrative unit.  Consequently, according to Attachments 1 and 2 of the Directions, public authorities may provide:
•	their Annual Report directly to a Minister; or
•	their Annual Report to a Director-General for attachment to an administrative unit report (annexed reports); or
•	information to a Director-General for inclusion in an administrative unit report (subsumed reports).
Directors-General must:
•	identify all relevant statutory and public accountability reporting requirements;
•	report for the entire reporting period 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 or Ministers.
If 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 or Ministers.
4. Timing and Presentation of Annual Reports
The Annual Reports Act requires the responsible Minister to present Annual Reports to the Legislative Assembly within 3 months after the end of the reporting period.  However, in an election year, under the Annual Reports Act Annual Reports will not be tabled until the second sitting day of the new Assembly.
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;
•	Under with section 9(3)f of the Annual Reports Act, reporting entities must present an initial copy of each 2011-12 Annual Report to the responsible Minister before the close of business Monday 24 September 2012. 
•	Unless an extension of time has been granted under section 14 of the Act, Annual Reports must then be given to the Speaker’s Office by the close of business Friday 28 September 2012.  A request for an extension of time under section 14 of the Act should nominate an alternate date for presentation.
•	34 hard copies of the Annual Report will need to be printed by all agencies of which 20 are provided to the Speaker’s Office, 12 are for tabling in the Legislative Assembly and 2 are for the ACT Government and National Libraries.  
Contact: 
Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 50358, or
Cabinet & Intergovernmental Relations, Policy and Cabinet Division, Chief Minister and Cabinet, phone 620 50543 
5. Compliance
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.  
Contact: Accounting Branch, Finance and Budget Division, Treasury, phone 620 76141.
6. Characteristics of effective annual reporting
An effective Annual Report will:
•	provide clear information about the agency’s purpose, priorities, outputs and achievements; 
•	focus on results and outcomes - communicate the success or shortfalls of the agency’s activities in pursuing government objectives in the reporting year, while accounting for the resources used in the process and explaining changes in performance over time;
•	discuss results against expectations - provide sufficient information and analysis for the Legislative Assembly and community to make a fully informed judgment on agency’s performance; 
•	clearly identify any changes to structures or functions of the agency in the reporting period; 
•	report on agency financial and operational performance and clearly link this 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; 
•	recognize the diverse needs and backgrounds of stakeholder groups and present information in a manner that is useful to the maximum number of users while maintaining a suitable level of detail; and
•	comply with legislative reporting requirements including the Annual Reports (Government Agencies) Act 2004 and the Annual Report Directions.
7. Format
To assist the reader to understand the Annual Report, the format and layout should be logical and easy to follow; guiding the reader through the report.  
An Annual Reports must:
•	meet the formatting requirements in Section 2 of the Directions; and 
•	include:
o	a table of contents;
o	a list of abbreviations and acronyms;
o	a glossary of technical terms;
o	an alphabetical index;
o	any relevant appendices;
o	other sources of information if applicable; and
o	a table of reporting omissions (if applicable).
•	provide throughout the body of the report:
o	reference to contact officers (with contact details) for reporting purposes; and
o	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.
8. Publication
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. 
Contact: Communications and Engagement, Culture and Communications Division, Chief Minister and Cabinet, 620 76457
9. Access and Distribution
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 28 September 2012 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
Entities using Publishing Services 
In the case of entities using Publishing Services, the Cabinet & Intergovernmental Relations Branch of the Chief Minister and Cabinet Directorate (CIGR Branch) will co-ordinate the receipt of 32 hard copies of each Annual Reports and arrange for 20 copies to be provided to the Speaker’s Office.  The CIGR Branch will liaise direct with Directorate Liaison Officers (DLOs) 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.
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 32 hard copies of each Annual Report.  The 12 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.  
Reporting entities using an external provider will also need to separately provide one hard copy of each Annual Report to the ACT Government Library and one  copy to the National Library of Australia within one month of presentation to the Minister in accordance with Section 201 of the Copyright Act 1968 (Cth).
Contact: Publishing Services, Shared Services, Treasury, phone 620 50552
10. Corrections
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:
•	show the actual material that has been corrected, with the corrections;
•	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 Cabinet & Intergovernmental Relations Branch of the Chief Minister and Cabinet Directorate.
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 entity’s 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.
Contact: 
Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 50358, or
Cabinet & Intergovernmental Relations, Policy and Cabinet Division, Chief Minister and Cabinet, phone 620 50543
11. 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. 
12. 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 Annual Reports must include a transmittal certificate on agency letterhead signed by the Director-General, Chief Executive Officer, Statutory Office Holder or Agency Head 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 Annual 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);
•	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;
•	meets requirements of any other relevant legislative requirements; and
•	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.
The transmittal certificate must certify that fraud prevention has been managed in accordance with the Public Sector Management Standards, part 2.
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 under the 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 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 1 July 2011 to 30 June 2012 has been included.
I hereby certify that fraud prevention has been managed in accordance with Public Sector Management Standards, Part 2.
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 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 Chief Executive Officers or Governing Boards of Territory authorities to fulfil their respective obligations under sections 31(3), 55(4) or 56(4) of the Financial Management Act.
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 ASA 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 and Budget Division, Treasury, phone 620 76141.

A.6 Financial Report 
Basis of requirement
•	Financial Management Act;
•	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).
All figures in annual financial statements must be presented in whole dollars (i.e. not including cents), with the appropriate rounding.
LEGISLATION
Agencies and Public Authorities
Agencies and certain public authorities must meet the following disclosure requirements under the Financial Management Act: 
•	sections 27‑30: directorates for the purposes of the Financial Management Act;
•	Legislative Assembly;
•	Auditor‑General; and
•	sections 63‑66: public (Territory) authorities for the purposes of part 8 of the Financial Management Act.
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 Financial Management Act 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 are designed to assist Directorates and Territory authorities (for the purposes of the Financial Management Act) 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 and Budget Division, Treasury, phone 620 76141.

A.7 Statement of Performance 
Basis of requirement 
Financial Management Act 
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; and
•	timetable set by Treasury.
Financial Management Act requirements 
Agencies and certain public authorities must meet the following disclosure requirements under the Financial Management Act: 
•	sections 30A‑30D: directorates for the purposes of the Financial Management Act;
•	section 68‑71:  public (Territory) authorities for the purposes of Financial Management Act part 8.
Agencies
The statement of the performance for a directorate (as defined by the Financial Management Act) 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 2011 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 Financial Management Act) 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 Financial Management Act, 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 2011 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 and Budget Division, Treasury, phone 620 76141.

A.8 Strategic Indicators
Basis of requirement
Financial Management Act
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 directorate (as defined by the Financial Management Act) 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 satisfied.
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 satisfied.
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 and Budget Division, Treasury, phone 620 76141.
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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

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 2011-12 and 2010-11 for comparison.  The table gives the percentage change in the 2011-12 result relative to the 2010-11 result. 
The table below indicates where 2011-12 results can be accessed elsewhere in the 2011-12 Annual Report Directions, or from other sources.  Most, but possibly not all, equivalent 2010-11 results, should be available from corresponding 2010-11 sources.
	INDICATOR	2010-11 Result	2011-12 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
		
	Economic Viability
Total assets (dollars) 
Total liabilities (dollars)		Sections 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		
	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		
	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		
	Water Consumption
Total water use (kilolitres)
Office water use per FTE (kilolitres/FTE)
Office water use per square metre (kilolitres/m2)		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		

SOCIAL	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
(provided by Shared Services)		
	Staff Health and Wellbeing
OH&S Incident Reports
Accepted claims for compensation (as at 31 August 2012)

Staff receiving influenza vaccinations

Workstation assessments requested		
CMCD, Continuous Improvement & Workers’ Compensation
Directorate records
Directorate records/ Shared Services		
Contact: Economic, Regional and Planning, Policy and Cabinet Division, Chief Minister and Cabinet, phone 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, e.g. 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: Communications and Engagement, Culture and Communications Division, Chief Minister and Cabinet, 620 76457

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 2011-2012, 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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

B.3 Legislative Assembly Committee Inquiries and Reports
Agencies must include a list of completed inquiries by Legislative Assembly Committees in 2011-2012 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	Directorate Implementation	
			
Contact: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

Section C – Legislative and Policy Based Reporting
C.1 Risk Management and Internal Audit
Basis of requirement 
•	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/RM.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 and Budget Division, Treasury, phone 620 70299; or
ACT Insurance Authority, Treasury, 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, including:
•	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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

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:  Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

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 & Regulatory Policy, Legislation and 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 & Regulatory Policy, Legislation and Policy Branch, Justice and Community Safety, 620 70526

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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

C.6 Human Resource 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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

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.
FTE and 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	Birth years covered	Generation	Birth years covered	
Pre-Baby Boomers	prior to 1946	Generation X	1965 to 1979 inclusive	
Baby Boomers	1946 to 1964 inclusive	Generation Y	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
	category A	category B	category C			
	Aboriginal and/or Torres Strait Islander 	Culturally & Linguistically Diverse 	People with disability	Employees who identify in category A, B or 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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 52658

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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

C.9 Workplace Health and Safety
Report descriptor
1.	Whilst not a legislative requirement under the Work Safety Act 2011, Agencies must report on the following in relation to the Work Safety Act 2011:
•	the nature and brief description of any improvement, prohibition, or non-disturbance notice issued under Part 10;
•	any failure to comply with an improvement, prohibition or non-disturbance notice issued under Part 10;
•	the nature and brief description of any enforceable undertaking under Part 11;
•	any failure to comply with an enforceable undertaking under Part 11;
•	any findings of a failure to comply with a safety duty under Part 2 Division 2.2, 2.3 or 2.4; and
•	any instances of a failure to address any finding of failing to comply with a safety duty.    
2.	Agencies should also report on the following:
•	Worker consultation arrangements;
•	The number of elected Health and safety representatives;
•	Measures taken during the year to ensure the health, safety and welfare at work of all staff;
•	Statistics about serious injury or illness and dangerous incidents that required notification to the regulator in accordance with Part 3 Section 38 of the Work Safety Act 2011; and
•	Details of injury prevention programs initiated or implemented during the year.
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; and
•	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.
4.	Agencies should include advice of any activities undertaken to enable the agency to improve its performance against any of the above indicators.
5.	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	2009-10	2010-11	2011-12	
# 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	2009-10	2010-11	2011-12	
Wks incap												
Rate per 1000 employees												
Agency Target												
ACTPS # new 5 day claims												
ACTPS Target												
Contact: Workplace Injury Performance, Continuous Improvement & Workers Compensation, Chief Minister and Cabinet, 620 78792

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 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 at 30 June 2011	e.g. 20	2	4	24	
Number of SEAs entered into during period	e.g. 10	0	0	10	
Number of SEAs terminated during period	e.g. 0	0	0	0	
The number of SEAs providing for privately plated vehicles as at 30 June 2011	e.g. 0	0	0	0	
Number of SEAs for employees who have transferred from AWAs during period	e.g. 0	0	0	0	
AWAs	
Number of AWAs at 30 June 2011	e.g. 1	0	0	1	
Number of AWAs terminated/lapsed (including formal termination and those that have lapsed due to staff departures)	e.g. 1	0	0	1	
* Agencies should record the number of group SEAs entered into during the reporting period 
** Agencies should record the total number of individual SEAs entered into within the group/s during the reporting period.
	Classification Range	Remuneration as at 30 June 2012	
Individual and Group SEAs	e.g. SOGB - SOGA	$115,000 - $120,000	
AWAs (includes AWAs ceased during reporting period)	e.g. SOGA	$130,000	
Contact: Workplace Relations, Office of Industrial Relations, Chief Minister and Cabinet, 620 50307

C.11 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 (e.g., 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 compatibility 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 & Regulatory Policy, Legislation and Policy Branch, Justice and Community Safety, 620 70595

C.12 Strategic Bushfire Management Plan (SBMP)
Basis of requirement:
An agency which is either a manager of unleased Territory Land or the owner (i.e. 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, Justice and Community Safety, 620 78609

C.13 Strategic Asset Management
Basis of requirement 
•	ACT Government Asset Management Strategy
•	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:
6.	Assets Managed – Asset managed including information on their value and quantity, new assets, asset disposals and the identification of surplus property, for example:
•	The Agency managed assets with a total value of $xxx,xxx m as at 30 June 2012;
•	Assets managed include ... show asset grouping and an appropriate measure, for example:
asset	appropriate measure	
Built property assets (by type i.e. school, health, community, etc.) 	no. of properties	
Land	area	
Infrastructure (e.g. roads, bridges, traffic signals)	number/km	
Urban parks	area	
Other …	(xxxxx)	
•	During 2011-2012 the following assets were added to the Agency’s asset register.
Insert asset details
•	During 2011-2012 the following assets were removed from the Agency’s asset register.
Insert asset and reason for disposal
•	On 30 June 2012 the agency had ‘xx’ properties which were not being utilised by the agency or have been identified as potentially surplus.  These are:
Insert asset and action i.e. leased to non-government organisations, vacant, under evaluation, to be transferred to Property Group – TAMS, being used by other government agencies.
7.	Assets Maintenance and Upgrade – including information on asset upgrades and condition of assets.
•	Asset upgrades (not including works funded and reported through the capital works program) completed during (the relevant financial year) were:
Insert asset and summary of upgrade
•	For (asset type) the expenditure on repairs and maintenance was ‘$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 2011-2012.
Insert asset type, percentage of assets audited, condition of asset
8.	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 
•	A further ‘x,xxx’ staff (FTE) are employed in non-office environments.  These include:
‘xxx’ staff in (insert building type and function i.e. schools/teachers, depots/rangers, hospital/medical).
Contact: Budget Co-ordination and Reporting Branch, Finance and Budget Division, Treasury, phone 620 70230 
For information about office utilisation rates contact Government Accommodation Strategy, Ph: 620 77060

C.14 Capital Works
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 (e.g. 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 cash flow statement;
•	current year expenditure to capital injection as per cash flow statement; and
•	current year expenditure to purchases of property, plant and equipment as per cash flow statement.
Contact: Budget Co-ordination and Reporting Branch, Finance and Budget Division, Treasury, phone 620 70230

C.15 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 description of expenditure on contractors for works or services (i.e. 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 with a value of $25,000 or greater have been reviewed by Shared Services Procurement, 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 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 with a value of  $25,000 or greater; and
•	smaller contracts awarded to the same contractor which, in total, have a value of $25,000 or greater.
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 e.g. NSW Government procurement contracts, or whole of government contract or panel);
•	date contract let; and
•	reason for use of Select Tender procurement process, if applicable, for contracts with a value of $200,000 or greater.
3.	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 $500,000 or more and for consultants/agents where the fee is estimated at $50,000 or more]; and
•	reason for use of non pre-qualified construction contractors.
4.	Social procurement
Agencies must report on any social procurement outcomes in their annual reports.
Agencies should not report on Commonwealth funded projects, projects funded from other agencies, or services provided by another ACT Government agency.
Contact: Goods & Services Procurement and Policy Group, Procurement, Shared Services, Treasury, phone 620 72625

C.16 Community Grants/Assistance/Sponsorship
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: Public Sector Management Group, Workforce Capability and Governance Division, Chief Minister and Cabinet, 620 76019

C.17 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 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, Human Resources, Shared Services, Treasury, phone 620 70194
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, phone 620 72626

C.19 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 set 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: 
•	an agency’s operation; and
•	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 (total including renewable energy)  – 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 total 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) (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);
The estimate of general waste is based on the number of bins collected in litres;
•	Estimate of comingled material recycled – in litres (l);
The estimate of comingled material recycled is based on the number of bins collected in litres;
•	Estimate of paper recycled – in litres (l); and
The estimate of paper recycled is based on the number of bins collected in litres;
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);
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 waste. 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; 
Stationary energy greenhouse gas emissions are calculated with information entered into OSCAR;
•	Transport greenhouse emissions (all scopes) – in tonnes of CO2-e;
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. 
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, e.g. 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.
Reporting table
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. 
	Indicator as at 30 June	Unit	2010-11	2011-12	
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					
* - calculated with information entered into OSCAR
Contact:
•	ESD REPORTING and RESOURCE MANAGEMENT PLANS, Climate Change, Climate Change, Energy and Sustainability Policy, Environment and Sustainable Development, 620 76712 
•	USE OF OSCAR FOR ESD REPORTING, Climate Change, Climate Change, Energy and Sustainability Policy, Environment and Sustainable Development, 620 70270

C.20 Climate Change and Greenhouse Gas Reduction policies and programs
Basis of requirement
The Climate Change and Greenhouse Gas Reduction Act 2010, section 25.
Report descriptor
Agencies must include details of any policies developed or programs implemented during the year to address climate change, greenhouse gas emissions and the targets set out in Part 2 of the Climate Change and Greenhouse Gas Reduction Act 2010:
•	to reduce greenhouse gas emissions in the ACT to achieve zero net emissions by 30 June 2060.
•	to reduce greenhouse gas emissions in the ACT to 40% less than 1990 emissions by 30 June 2020; and 80% less than 1990 emissions by 30 June 2050.
•	for the average amount of greenhouse gas emissions produced per person in the ACT each year to peak by 30 June 2013.
Contact: Climate Change, Climate Change, Energy and Sustainability Policy, Environment and Sustainable Development, 620 72316

C.21 Aboriginal and Torres Strait Islander Reporting
Basis of requirement:
•	Individual agency performance indicators for improving outcomes for Indigenous clients.
•	Supporting whole of government approach to Indigenous policy.
Report descriptor
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.
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.  
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 communities; effective environmental health systems; and economic participation and development.
Contact: Office of Aboriginal and Torres Strait Islander Affairs, Multicultural, Aboriginal and Torres Strait Islander Affairs, Policy and Organisational Services, Community Services, 620 52507

C.22 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.  The ACT Multicultural Strategy can be accessed at: http://www.dhcs.act.gov.au/matsia.
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
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, Multicultural, Aboriginal and Torres Strait Islander Affairs, Policy and Organisational Services, Community Services, 620 53153

C.23 ACT Strategic Plan for Positive Ageing 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.  The ACT Strategic Plan for Positive Ageing can be accessed at: http://www.dhcs.act.gov.au/wac/ageing/strategic_plan 
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; and
•	Work and Retirement.
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: Office for Ageing, Policy and Organisational Services, Governance, Advocacy and Community Policy, Community Services, phone 620 76138

C.24 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.
The ACT Women’s Plan can be accessed at: http://www.women.act.gov.au
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	
Contact: Office for Women, Policy and Organisational Services, Governance, Advocacy and Community Policy, Community Services, 620 78165

C.25 Model Litigant Guidelines
Basis of requirement
Under section 15 of the Law Officers Act 2011, 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 and Policy Branch, Justice and Community Safety, phone 620 70526 

C.26 Notices of noncompliance
Basis of requirement
The Dangerous Substances Act 2004, section 200
Report descriptor
An agency (other than a territory-owned corporation) that commits an infringement notice offence against the Dangerous Substances Act 2004 must provide a statement of the number of notices of noncompliance serviced and matter to which each notice related.
Contact: Reactive Services, Worksafe ACT, Office of Regulatory Services, Justice and Community Safety, 620 50353

Attachment 1 - annexed and subsumed public authority reports
The Annual Report of the public authority listed in column 1 should be annexed to or subsumed in the Annual Report of the corresponding administrative unit listed in column 2.
column 1
Public Authority	column 2
Administrative Unit	
ACT Executive	Chief Minister and Cabinet Directorate	
Default Insurance Fund Manager	Chief Minister and Cabinet Directorate	
Work Safety Council	Chief Minister and Cabinet Directorate	
ACT Accreditation and Registration Council	Education & Training Directorate	
ACT Teacher Quality Institute	Education & Training Directorate	
Board of Senior Secondary Studies 	Education & Training Directorate	
Building and Construction Industry Training Fund Authority	Education & Training Directorate	
Government School Education Council	Education & Training Directorate	
Non-Government Schools Education Council	Education & Training Directorate	
ACT Architects Board	Environment and Sustainable Development Directorate	
ACT Construction Occupations Registrar 	Environment and Sustainable Development Directorate	
ACT Heritage Council	Environment and Sustainable Development Directorate	
Chief Planning Executive	Environment and Sustainable Development Directorate	
Conservator of Flora and Fauna	Environment and Sustainable Development Directorate	
Environment Protection Authority	Environment and Sustainable Development Directorate	
ACT Medical Radiation Scientists Board	Health Directorate	
ACT Veterinary Surgeons Board	Health Directorate	
Care Coordinator	Health Directorate	
Chief Psychiatrist	Health Directorate	
ACT Civil and Administrative Tribunal	Justice and Community Safety Directorate	
Public Advocate of the ACT	Justice and Community Safety Directorate	
Public Trustee for the ACT	Justice and Community Safety Directorate	
Sentence Administration Board	Justice and Community Safety Directorate	
Victims of Crime Commissioner	Justice and Community Safety Directorate	
Work Safety Commissioner	Justice and Community Safety Directorate	
ACT Public Cemeteries Authority	Territory and Municipal Services Directorate	
Animal Welfare Authority	Territory and Municipal Services Directorate	
ACT Compulsory Third-Party Insurance Regulator	Treasury Directorate	
ACT Government Procurement Board	Treasury Directorate	
Commissioner for ACT Revenue 	Treasury Directorate	
Director of Territory Records	Treasury Directorate	

In addition, under the Annual Reports Act, section 17, if a person who is required to prepare more than 1 Annual Report considers that the reports can appropriately be combined into a single report that complies with that Act, the Reports may be combined.

Attachment 2 - specific reporting requirements
Some legislation places a specific reporting requirement on an individual administrative unit or public authority.  Each administrative unit and public authority should ensure they know the specific reporting requirements that apply to them.  To assist administrative units and public authorities an indicative list of specific reporting requirements is set out below.
administrative unit or public authority	Legislation	Section	
Education and Training Directorate
directorate responsible for the Education Act 2004	Education Act 2004	22	
Health Directorate
directorate responsible for the Tobacco Act 1927	Tobacco Act 1927	42H	
Justice and Community Safety Directorate 
directorate responsible for the Freedom of Information Act 1989	Freedom of Information Act 1989	79	
Justice and Community Safety Directorate 
directorate responsible for the Terrorism (Extra Temporary Powers) Act 2006	Terrorism (Extra Temporary Powers) Act 2006	98	
Territory and Municipal Services Directorate 
directorate responsible for the Waste Minimisation Act 2001	Waste Minimisation Act 2001	19	
ACT Accreditation and Registration Council	Training and Tertiary Education Act 2003	18	
ACT Civil and Administrative Tribunal	ACT Civil and Administrative Tribunal Act 2008	22P	
ACT Teacher Quality Institute	ACT Teacher Quality Institute Act 2010	26	
Auditor-General	Auditor-General Act 1996	9A, 16	
ACT Compulsory Third-Party Insurance Regulator	Road Transport (Third-Party Insurance) Act 2008	46A	
Board of Senior Secondary Studies	Board of Senior Secondary Studies Act 1997	7	
Care Coordinator	Mental health (Treatment and Care) Act 1994	120E	
Chief Psychiatrist	Mental health (Treatment and Care) Act 1994	120	
Commissioner for Sustainability and the Environment	Commissioner for the Environment Act 1993	14, 20	
Cultural Facilities Corporation	Cultural Facilities Corporation Act 1997	16	
Director of Public Prosecutions	Director of Public Prosecutions Act 1990	12	
Exhibition Park Corporation	Exhibition Park Corporation Act 1976	14	
Flora and Fauna Committee	Nature Conservation Act 1980	15	
Gambling and Racing Commission	Gambling and Racing Control Act 1999	6, 31, 46	
Gambling and Racing Commission	Gaming Machine Act 2004	163C	
Independent Competition and Regulatory Commission for the ACT	Independent Competition and Regulatory Commission Act 1997	9	
Land Development Agency	Planning and Development Act 2007	40	
Ombudsman	Crimes (Assumed Identities) Act 2009	41	
Ombudsman	Crimes (Controlled Operations) Act 2008	31	
Ombudsman	Crimes (Surveillance Devices) Act 2010	42	
Ombudsman	Freedom of Information Act 1989	55	
Planning and Land Authority	Planning and Development Act 2007	19	
Public Trustee	Confiscation of Criminal Assets Act 2003	104	
Registrar of the Magistrates Court	Victims of Crime (Financial Assistance) Act 1983	71	

Attachment 3 - 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:
B.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 Human Rights Act 2004
C.12 Strategic Bushfire Management Plan
C.13 Strategic Asset Management
C.14 Capital Works
C.15 Government Contracting
C.16 Community Grants/Assistance/Sponsorship
C.17 Territory Records 
C.18 Commissioner for the Environment
C.19 Ecologically Sustainable Development
C.20 Climate Change and Greenhouse Gas reduction policies and programs
C.21 Aboriginal and Torres Strait Islander Reporting
C.22 ACT Multicultural Strategy
C.23 ACT Strategic Plan for Positive Aging 2010-2014.
C.24 ACT Women’s Plan
C.25 Model Litigant Guidelines
C.26 Notices of noncompliance