DEPARTMENT OF THE REGISTRAR

WESTERN AUSTRALIAN INDUSTRIAL RELATIONS

COMMISSION

ANNUAL REPORT

2006/2007

TO THE HONOURABLE MICHELLE ROBERTS MINISTER FOR EMPLOYMENT PROTECTION 2006/2007 ANNUAL REPORT In accordance with Section 61 of the Financial Management Act 2006, I am pleased to present to you for your information and presentation to Parliament the Annual Report of the Department of the Registrar Western Australian Industrial Relations Commission, for the financial year ended June 30, 2007. The Annual Report has been prepared in accordance with the provisions of the Financial Management Act 2006.

John Spurling CHIEF EXECUTIVE OFFICER 31 August 2007

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Department of the Registrar, WAIRC Annual Report 2007

CONTENTS

SECTION ONE OVERVIEW

1.1 EXECUTIVE SUMMARY 6

1.2 OPERATIONAL STRUCTURE 7

1.3 ORGANISATIONAL STRUCTURE 9

1.4 ACHIEVEMENTS, CHALLENGES AND ISSUES 11

1.5 PERFORMANCE MANAGEMENT FRAMEWORK 13

SECTION TWO AGENCY PERFORMANCE

2.1 ASSESSMENT OF PERFORMANCE Financial Performance 16 Summary of Key Performance Indicators 17

2.2 REPORT ON OPERATIONS Corporate Services 18 Registry 20 Award Review 22 Library 23

2.3 SIGNIFICANT ISSUES AND TRENDS 24

SECTION THREE DISCLOSURES AND LEGAL COMPLIANCE

3.1 FINANCIAL STATEMENTS 26

3.2 KEY PERFORMANCE INDICATORS 52

3.3 MINISTERIAL DIRECTIVES 59

3.4 OTHER FINANCIAL DISCLOSURES 59

3.5 EMPLOYMENT AND INDUSTRIAL RELATIONS 60

3.6 GOVERNANCE DISCLOSURES 62

3.7 OTHER LEGAL REQUIREMENTS Advertising 62 Disability Access Plan Outcomes 62 Record Keeping Plan 64 Equal Employment Opportunity Equity and Diversity 65 Compliance With Public Sector Standards and Ethical Codes 68

3.8 GOVERNMENT POLICY REQUIREMENTS Corruption Prevention 69 Sustainability 69

Section One

Overview

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1.1 EXECUTIVE SUMMARY The Department of the Registrar, Western Australian Industrial Relations Commission, is one of those few departments, created as a public service department and therefore accountable to the Government of the day, but the principal function of which is to support a statutory tribunal, independent of government. Accordingly, managing government desired outcomes while protecting the independence of the Commission requires deft footwork to ensure neither is compromised. The Department has adopted the Government’s strategic planning framework where high level government strategic goals are supported by agency level outcomes and services. The “Better Planning - Better Futures” framework established five strategic goals for Government, aimed at improving the quality of life for all Western Australians. The following table illustrates the relationship between our desired outcome and the government goal for the Economy.

Government Goal Department’s Desired Outcome Services We Provide

Creating conditions that foster a strong economy delivering more jobs, opportunities and greater wealth for all Western Australians.

The prevention and resolution of industrial relations matters.

Support to the Western Australian Industrial Relations Commission and Industrial Magistrates Court.

This year, as in previous years, I am please to report, that the Chief Commissioner has again indicated that we have provided excellent support to the Commission throughout the year. This particular year has seen the greater effects of legislated changes (at the Commonwealth level) which have blurred industrial relations laws and which in turn has added complications and reduced workload. I should also report that our people at the front counter have had an increased number of experiences with disaffected people seeking to lodge applications which cannot be accepted because of the legislative changes. While there has been no violence there has been more than one occasion of threatening and abusive behaviour. Staff have been supported and additional security cameras have been installed. However while it has been a very challenging year for the Department, the staff have responded well and have taken all challenges in their stride. Therefore I am pleased for the opportunity to publicly acknowledge their hard work, support and dedication. They have enthusiastically used all the challenges as opportunities to provide a better service. John Spurling Chief Executive Officer

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1.2 OPERATIONAL STRUCTURE THE DEPARTMENT The Department of the Registrar, Western Australian Industrial Relations Commission is established under the Public Sector Management Act. The Department was created in 1989, emerging from other Departments, firstly the Crown Law Department in 1964, then the Department of Labour and Industry in 1989. MISSION STATEMENT The Department’s mission is “to support the Western Australian Industrial Relations Commission to provide our community with a means of preventing and resolving conflict in respect to industrial matters.” ENABLING LEGISLATION The Department of the Registrar is a Department established under Section 35 of the Public Sector Management Act 1994. RESPONSIBLE MINISTER The Department of the Registrar is responsible to the Minister for Employment Protection, the Honourable Michelle Roberts. CHIEF EXECUTIVE OFFICER The Chief Executive Officer, John Spurling, is also the Accountable Authority for the Department, as prescribed in section 52 of the Financial Management Act 2006. As in previous appointments, Mr Spurling is also statutorily appointed as the Registrar of the Western Australian Industrial Relations Commission. WESTERN AUSTRALIAN INDUSTRIAL RELATIONS COMMISSION This report does not deal with the Western Australian Industrial Relations Commission because that tribunal is an independent statutory tribunal and is separately accountable to Parliament via an annual report provided to Parliament by the Chief Commissioner.

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LEGISLATION ADMINISTERED The Department of the Registrar does not administer any legislation. LEGISLATION IMPACTING ON THE DEPARTMENT’S ACTIVITIES In the performance of its functions, the Department has complied with all relevant written laws and instructions including: ▫ Auditor General Act 2006 ▫ Disability Services Act 1993 ▫ Equal Opportunity Act 1984 ▫ Financial Management Act 2006 ▫ Freedom of Information Act 1992 ▫ Industrial Relations Act 1979 ▫ Library Board of Western Australia Act 1951 ▫ Minimum Conditions of Employment Act 1993 ▫ Occupational Safety and Health Act 1984 ▫ Public Sector Management Act 1994 ▫ Public Sector Standards ▫ Salaries and Allowances Act 1975 ▫ State Records Act 2000 ▫ State Supply Commission Act 1991 ▫ Treasurer's Instructions In the financial administration of the Department, we have complied with the requirements of the Financial Management Act 2006 and every other relevant written law, and exercised controls which provide reasonable assurance that the receipt and expenditure of moneys and the acquisition and disposal of public property and incurring of liabilities have been in accordance with legislative provisions.

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1.3 ORGANISATIONAL STRUCTURE

Director Registry Services

Susan Bastian (Acting)

Deputy Registrar Employer Employee

Agreements Sue Tuna

Deputy Registrar Industrial Magistrates

Arthur Wilson

Awards Team Leader

Bob Stevenson

Records Manager Janet Bethell

Librarian Glenda Ligtermoet

Director Corporate Services

Sadie Godfrey

Manager Information Technology

Boyd Robinson (Acting)

Manager Corporate Services

Alison Owens (Acting)

Manager Human Resources

Maree Hulm (Acting)

Chief Executive and Registrar –

John Spurling

Director Information Services

Andrew Waddell (Acting)

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OUR HISTORY A BRIEF HISTORY OF THE DEPARTMENT OF THE REGISTRAR, WESTERN AUSTRALIAN INDUSTRIAL RELATIONS COMMISSION 1900 Conciliation and Arbitration Act Established the Registrar of Friendly Societies who was

the Registrar of industrial unions Industrial Registrar serviced the Arbitration and was part of the Crown Law Department

1900 E T Owen appointed Registrar 1905 Registrar appointed federal Deputy Registrar under federal act 1909 S Bennett appointed Registrar 1922 Union registrations passed from Registrar of Friendly Societies to Clerk of the Court of

Arbitration 1922 FE Walsh appointed Registrar 1924 Registry functions under Trade Union Act passed from Registrar of Friendly Societies to

Registrar of Industrial Unions 1939 R A Wood appointed Registrar 1948 s 166 created office of Assistant Registrar 1949 J H Bogue appointed Registrar 1960 S C Bruce appointed Registrar 1963 Amendment separated arbitral and judicial functions by creating Industrial Appeal Court

and Industrial Commission with Chief Commissioner and three other Commissioners 1963 R Bowyer appointed Registrar 1964 Industrial arbitration Act 1963 transferred the Industrial Registrar from the Crown Law

Dept to the Department of Labour and Industry 1965 Industrial Commission moved from Supreme Court buildings to new premises in Murray

Street 1971 Roy (Rex) Ellis appointed Registrar 1977 Federal commission opened office in Perth and state registrar ceased to be federal

deputy Registrar 1981 Keith Scapin appointed Registrar 1983 Confirmation from Registrar that Commission could operate efficiently with existing

staffing level of 28 if administratively autonomous 1983 Registrar becomes de facto autonomous except for accounting functions, although

continued to be part of the Department of Industrial Affairs 1984 Preparation of budget estimates taken over by Registrar 1985 Commission’s establishment moved under the Department of Employment of Training

but still remained on a defacto autonomous footing 1985 Registrar took over registry functions for Promotion Appeals, Railways Classification

Board, Public Service Arbitrator and Government School Teachers Tribunal 1986 Registrar took over accounting system from Department of Occupational Health and the

Registrar became the Accountable officer 1987 John G Carrigg appointed Registrar 1989 Department of the Registrar established with Registrar as CEO 1995 Commission relocated from Supply House in Hay Street, to 111 St George’s Terrace 1997 John Spurling appointed Registrar 1999 Began providing Registry services for the Australian Industrial Registry 2002 Began registration process for Employer – Employee Agreements 2003 Deputy Registrars given specific authority to mediate in unfair dismissal claims 2004 Occupational and Safety Health Tribunal established within the Commission 2006 Federal industrial relations legislation enacted to significantly encroach on state

jurisdiction 2007 Australian Industrial Registry re-established in Perth and WA Registrar ceases providing

registry services for the Federal Commission.

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1.4 ACHIEVEMENTS, CHALLENGES AND ISSUES BETTER PRACTICE, AGAIN In August 2006 we were commended by the Auditor General for our high quality financial statements and performance indicators, supported by reliable working papers, all presented in a timely fashion. This was the fourth consecutive year we have been named as a “Better Practice Agency” and this achievement reflects creditably upon Sadie Godfrey, our Corporate Services Director and all of her staff. OFFICE OF SHARED SERVICES I am pleased to report that the dedication, diligence and patience of our corporate services staff has allowed us to successfully contract our financial and procurement functions to the Office of Shared Services. The Corporate Services Director, Sadie Godfrey, has, on her own initiative, established informal networking groups, meeting with agencies preparing to embrace the same procedures. This is proving profitable for those agencies and has enabled our experiences to be passed on, minimising some of the woes that are always present with any major change. IMPROVED ACCESS TO THE COMMISSION After speaking with a range of people who use our web site, we reviewed and reinvigorated internet presence so as to assist the community in benefiting from the valuable dispute prevention and settlement services of the Commission. Again this year, we allowed easier community access to our processes by providing a live internet stream of Commission proceedings in important cases. Those live steams remain available for viewing on our website. AWARD UPDATING Diligent staff in our Awards review area updated all Western Australian industrial awards and had them on our website in advance of the 1 July 2007 deadline set out in the Commission’s General Order. Attention to detail, good internal coordination and careful planning, supported by good technology, allowed us to put the WA Industrial Relations Commission at the forefront in applying the recent State Wage Decision increases to Awards and publishing the new rates expeditiously as a valuable service to WA employers and employees.

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ENVIRONMENTAL IMPACT A major achievement for us this year was to make significant energy savings and in doing so, contribute to the government’s strategic goal of “protecting and enhancing the unique Western Australian lifestyle and ensuring sustainable management of the environment.” Unfavourable previous reported figures drove us to make a detailed analysis of our energy usage to find areas and opportunities where savings could be made. Through staff support and the implementation of energy saving initiatives we were able to reduce our energy consumption, energy cost and greenhouse gas emissions by 28% in the past twelve months, as per the following graph;

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WORKCHOICES LEGISLATION “WorkChoices” reduced our workload and gave us additional challenges by adding to community confusion about employment rights and entitlements. Front counter staff members, more frequently, have had to deal with angry customers who occasionally vent their views upon the staff when informed of the legislative changes, which often appear to have deprived that person of anywhere to take their grievance. However I am pleased to report that the staff members have handled such matters patiently and courteously.

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1.5 PERFORMANCE MANAGEMENT FRAMEWORK

The Department supports “Better Planning: Better Futures – A Framework for the Strategic Management of the Western Australian Public Sector.” This strategy provides the framework for the management of people and resources of the public sector in achieving the long term goals of Government. It is our responsibility as a Government agency to implement the framework in an effort to contribute towards the vision of the Western Australian public sector to create “…the best opportunities for current and future generations”. The framework outlines the following five interrelated goals:

BETTER SERVICES Enhancing the quality of life and wellbeing of all people throughout Western Australia by providing high quality, accessible services

JOBS AND ECONOMIC DEVELOPMENT “Creating conditions that foster a strong economy delivering more jobs, opportunities and greater wealth for all Western Australians.”

LIFESTYLE AND THE ENVIRONMENT Protecting and enhancing the unique Western Australian lifestyle and ensuring sustainable management of the environment.

REGIONAL DEVELOPMENT Ensuring that regional Western Australia is strong and vibrant.

GOVERNANCE AND PUBLIC SECTOR IMPROVEMENT Developing and maintaining a skilled, diverse and ethical public sector serving the Government with consideration of the public interest.

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OUTCOME BASED MANAGEMENT FRAMEWORK The Department of the Registrar contributes most directly to the following Government Strategic Goal: Jobs and Economic Development “Creating conditions that foster a strong economy delivering more jobs, opportunities and greater wealth for all Western Australians.” Agency Level Desired Outcome The prevention and resolution of industrial relations matters. Service 1 Support to the Western Australian Industrial Relations Commission and Industrial Magistrates Court. The Department contributes to this goal by ensuring the Western Australian Industrial Relations Commission has the necessary resources to effectively resolve industrial disputes. With an effective and efficient means to resolve employment relationships conflict, the community is able to devote its means of production more directly to opportunities for investment and growth leading to greater wealth for Western Australians. An independent and effective Industrial Relations Commission is essential to a vibrant and thriving economy. CHANGES TO OUTCOME BASED MANAGEMENT FRAMEWORK The Department of the Registrar’s Outcome Based Management Framework did not change during 2006/07. SHARED RESPONSIBILITY WITH OTHER AGENCIES The Department of the Registrar did not share any responsibilities with other agencies in 2006/07.

Section Two

Agency Performance

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2.1 ASSESSMENT OF PERFORMANCE FINANCIAL PERFORMANCE

Actual compared to Budget Targets

2006-07 Budget

Estimate

$'000

2006/07 Actual

$’000

Variance

$’000 Total Cost of Services (i.e. endorsed expense limit) 10,706 9,288 (1,418)

Net Cost of Services (details in the Income Statement) 10,576 8,936 (1,640)

Total Equity (details in the Balance Sheet) 208 2,472 2,264

Net Increase in Cash Held (details in Cash Flow Statement) (84) 1,967 2,051

Full Time Equivalent (FTE) Staff Level 71 69 (2)

Further explanations are also contained in Note 28 “Explanatory Statement” to the financial statements on page 49 of this report. There has been a general reduction in a number of expense areas due to reduced activity as a result of legislative changes. Due to the nature of these changes it was difficult to predict the level of impact on cost of services. The most significant reduction has been in the area of employee expenses. Staff members are being encouraged to seek secondment opportunities and vacant positions are not automatically being filled. The reduced cost of services is further reflected in the equity variance and the net increase in cash held reflected above.

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SUMMARY OF KEY PERFORMANCE INDICATORS

2006/07 Target

2006/07 Actual Variation

Outcome: The prevention and resolution of industrial relations matters. Key Effectiveness Indicator: Percentage of employee, employers, representatives and Commission members satisfied with the service provided by the Department of the Registrar in relation to:

Timeliness 90% 88% (2%)

Accuracy and relevance of information 85% 88% 3%

Service: Support to the Western Australian Industrial Relations Commission and Industrial Magistrates Court Key Efficiency Indicator: Average cost per application registered and recorded.

$5,513

$4,886

$627

Timeliness is a key indicator as it demonstrates that the systems, procedures and resources are in place to deliver a reasonable and acceptable service to the community. Services must be and are, delivered in a timely manner to meet customer service standards as indicated in the survey results. It is crucial that our business is conducted accurately because it then aids the Commission in performing its role efficiently. It is imperative that we ensure all documentation and information provided to our customers is accurate and relevant as the community relies on this information. The results indicate a high level of customer satisfaction in this area. The cost per application is derived by dividing the total cost of service by the number of applications received. Obviously WorkChoices legislation, which has reduced our workload, directly affects this measure. Also important to note in relation to this measure is that our support in other areas probably has some impact in reducing the number of applications as accurate information is available to the community to avoid disputes over such matters. Needless to say we have little control over the number of applications lodged. In the manner of a fire fighting service, there has to be minimal but efficient infrastructure in place, whatever the number of applications filed. More detailed information and trends is included in Section 3.2 at page 52 of this report.

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2.2 REPORT ON OPERATIONS CORPORATE SERVICES The Corporate Services Division provides business support to the Department and the Western Australian Industrial Relations Commission. FINANCIAL MANAGEMENT Our Finance area provides customised key financial and performance accounting measures to aid management in developing strategies for best use of Departmental resources. Consistent with this, finance officers have extended and enhanced their focus from merely collecting and storing financial information to presentation and interpretation of customised key performance data. For the 4th consecutive year, we were acknowledged by the Auditor General’s as meeting “Better Practice” standards in the presentation of financial statements and performance indicators for the 2005/06 financial year. As the finance staff members continue to apply themselves diligently to the task at hand, it is anticipated that we will receive the same commendation for this financial year. TRANSITION TO SHARED SERVICES The transition to Shared Services was a major project undertaken this year and involved members of our Corporate Services section working closely with the Office of Shared Services (OSS) to ensure a successful implementation of the shared corporate services. Existing data was reviewed and corrected as necessary so that data transferred was accurate. Staff members were also trained in the new system and processes. The amount of work, time and effort required by all members of the Corporate Services Team was overwhelming at times and the successful outcome was achieved because of the enthusiastic and tireless commitment of our staff in embracing this Government initiative. We have been operating under this new arrangement since April 2007 and while we still find issues which need addressing, we believe that continued liaison and cooperation with the OSS staff will solve all problems and allow the expected high level of service delivery promised. We are committed to sharing our knowledge and experience with other government agencies and with the office of shared services in an effort to identify improvements that can be made to the transition process to aid and assist future agencies in avoiding some of the problems and unnecessary pitfalls that we encountered.

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RISK MANAGEMENT Consistent with the Treasurers Instruction and the Australian Standard AS4360 Risk Management, a new Business continuity plan was developed and implemented throughout the year. We had a close look at our Risk Management methods and developed new processes which give us an effective tool and comprehensive means for capturing and managing departmental risks. We will continue to review and improve this process to identifies and manage all changing risks of the department. INFORMATION TECHNOLOGY INFRASTRUCTURE The Department has refreshed its network infrastructure to provide desktop users with a faster and more reliable work environment, and to anticipate and deal with the Commission’s emerging needs. To facilitate increased service delivery via the internet, the department has increased its Internet Bandwidth to 6Mbps which allows, with convergence of remote e-mail devices, ADSL provision, and remote access technologies, more effective remote use for the Commission particularly when travelling. INTERNET The Commissions Website has been redeveloped following extensive consultation with internal and external stake holders. Improvements have been made for easier access by the visually impaired. New “indexing” has improved accessibility to the site. Streaming of matters of public interest has continued with audio only streams now available in addition to the video streams. DEVELOPMENT A significant amount of time has been invested in “automating” rapid application of State Wage decisions to all awards saving considerable staff time on each occasion of changes to awards. Statistical reporting, allowing better managerial understanding of work flows, has been improved, with emphasis on a centralised reporting structure available, with appropriate permissions, to all Commission staff and members. Legacy databases are being gradually migrated to newer and improved technologies. COMMUNITY SUPPORT Consistent with the department’s sustainability policy, various parts of the organisation have liaised with external community groups and smaller bureaus to provide information, advice and support. Officers have worked closely with the Employment Law Centre of WA throughout the year, providing ongoing

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technical support for their IT systems as well as regular information briefings. These activities have been recognised as having a positive impact on the service delivery functions of the centre, which in turn means their clients dealing with the Commission do so in a far more informed manner, enabling better efficiencies for the Commission. AN IMPROVED FUTURE We are improving our disaster recovery capabilities consistent with an increasingly unsettled world. This will provide better arrangements for business continuity in the advent of disaster, or key staff being unexpectedly unavailable. Security and usability of our remote access solutions will be enhanced and more secure. Our refined versions of locally written internal workflow management systems will soon lead to complete replacement of older legacy systems. Our website will be further reviewed and improved by providing more user tools making information more accessible to the visually impaired. REGISTRY The Registry provides administrative support to the Western Australian Industrial Commission by checking, registering and processing all applications to the Commission which includes The Full Bench, The President sitting alone, the Industrial Magistrate’s Court, the Occupational Safety and Health Tribunal and the Industrial Appeal Court, the latter being comprised by three judges of the Supreme Court. In addition the Department of the Registrar provides assistance and guidance to registered organisations in relation to their rights and obligations under the Industrial Relations Act 1979. Our annual survey results show an improved service delivery in all areas. The Registry maintains electronic copies of the rules of all registered organisations in Western Australia and is currently undertaking a project to convert older records to electronic format to preserve the historical record. During the year we have continued to work, in consultation with the Chief Commissioner, on improving administrative procedures to expedite the processing of all applications filed with the Commission. AUSTRALIAN INDUSTRIAL REGISTRY The Department, under a contract with the registry of the Australian Industrial Relations Commission, has provided registry services in Perth for the Australian Industrial Registry since July 1999. This excellent initiative of the relevant state and federal Ministers has allowed an efficient and integrated industrial relations service to the WA industrial community for the past 8 years. In that time we

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have processed around 9,900 applications, although even prior to and since “WorkChoices” there has been a significant decline in the number of applications received. Unfortunately I have to report that since WorkChoices, the Australian Industrial Relations Commission has decided, with effect from 1 July 2007, to re-establish its own registry in another location. EMPLOYER EMPLOYEE AGREEMENTS Individual voluntary employment agreements, Employer Employee Agreements (EEAs) were introduced from 15 September 2002. These allow an employer and employee to configure their own employment arrangements, subject to a number of checks, including a requirement that the EEA passes a “No Disadvantage Test’ which is intended to ensure that the employee is not, on balance, disadvantaged in relation to the terms and conditions of employment when compared to the relevant award. Acceptable EEAs are registered by the department. 2005/06 2006/07

EEAs Meeting Lodgement Requirements 75 43

EEAs Not Meeting Lodgement Requirements 6 3

Total number of Applications Received in Period 81 46 Refused 16 4

Registered 47 35

Withdrawn 10 12

Total Number of EEAs Finalised in Period 73 51 Note: The Total Number of EEAs finalised in 2006/07 includes some

applications lodged in 2005/06 but not finalised until 2006/07. RIGHT OF ENTRY CARDS A union officer, nominated by the secretary of a registered organisation, is permitted a "Right of Entry" into workplaces to examine employment records for compliance with industrial awards and a range of legislation. Persons so nominated are registered by the Department and issued with an identification card. 713 Right of Entry cards have been issued since August 2002. Current cardholders are listed on our website. The department undertakes, each six months, an audit of the registry of card holders.

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AWARD REVIEW The Award Review team provides information and award services to the Commission and maintains electronic records of all State awards and industrial agreements. This information is available to the public via publication on the Commission’s website and in the Western Australian Industrial Gazette. Throughout the year under review the team has continued the review of all state awards in consultation with those parties named in s50 of the Industrial Relations Act 1979. In May 2007 the Commission issued its first order pursuant to s40B of the Act which set a model for future reviews enabling a “standard” and faster approach in reviewing awards. All awards of the Commission are maintained in consolidated form on the Commission’s website as is a summary of ‘Award/Agreements matters concluded’ for a user-nominated date range. The team also deals with award enquiries and award back-rate enquiries in relation to State awards and, when required, Federal award enquiries. Approximately 800 back-rate enquiries from the general public, employers, practitioners, students and government departments were dealt with during the period. The general types of enquiries range from checking for current and historical rates of pay, workers’ compensation claims, claims for underpaid wages and child support calculations. During 2006/07 the team processed 65 new agreements, one award cancellation, two new awards and 113 award variations, with relevant notices being prepared for the Commission’s website and the Western Australian Industrial Gazette. The Team Leader deals with applications and other matters relating to the Industrial Appeal Court. The section also monitors and maintains the Commission’s website content and assists the Chief Commissioner in the compilation of his Annual Report. In 2006/07, this team managed and mentored two Public Service Trainees and provided work experience to two undergraduates. Members of the team held educational talks and tours of the Commission for various groups, including undergraduates undertaking training. GENERAL ORDERS The Award Review team carried out preparatory work and consulted with the parties named in s50 of the Industrial Relations Act 1979 to implement the 2006 and 2007 Location Allowance General Orders. The section also assisted the Commission in the production and application of the 2006 and 2007 State Wage General Orders and ensured that the new pay rates were available to the community prior to the effective date of the wage increases.

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LIBRARY Library officers maintain a comprehensive specialist industrial and legislative library and information service for the Commission and staff. The officers are well respected by staff and members of the Commission as providing a current, accurate and timely information service through its reference and research service, and the maintenance of the Library’s collection. NEW DEVELOPMENTS AND RESOURCES The Librarian is always looking to continually improve the library’s electronic collection and this year purchased two further online databases to complement the existing suite of electronic products. All these electronic databases are available to staff from their desktop enabling fast and effective search of and access to relevant and current industrial and legal material. The training programme for the electronic databases has continued and this year has seen more personal, one-on-one staff training. Formal training sessions have also continued throughout the year and have been well attended. A project of compiling, organising and indexing a database of legal and industrial precedents for use by the Commission and Registrars, has now been finalised, although changes will continue as further decisions are made. All precedent citations are hyperlinked to the full text of the decision, allowing the user to search and access relevant precedent law from their desktop. Further improvements to the Library include the installation of a computer specifically modified for use by sight-impaired library users which is equipped with two variations of large-print keyboards, allowing users to choose whichever is of more assistance to their particular needs. The Library Manager is part of the departmental Disability Committee and continues to pursue opportunities to improve access to the library and Commission services for people with disabilities. PROMOTIONAL ACTIVITIES In May 2007 the Library hosted an Information Evening for over 20 librarians from the Australian Law Librarians Association (WA). Information and handouts on Awards and use of the Western Australian Industrial Gazette were supplied. The evening was very well attended by librarians from a wide range of organisations including private law firms, academic libraries, government departments and courts. TRAINEES The library has participated in the Public Service Traineeship Programme which takes students from Years 11 and 12 for a period of eighteen months and allows them to gain experience in various areas of the Commission. Two Public

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Service trainees have been mentored by the Library this year. The arrangement has proved to be very successful and an enjoyable experience for both library staff and the trainees. LOOKING FORWARD Just as the work of the Commission will change over the coming twelve months and beyond, the Library is delighting in examining ways to provide materials and information relevant to those changes and the challenges ahead. WESTERN AUSTRALIAN INDUSTRIAL GAZETTE The Gazette officer prepares and publishes the Western Australian Industrial Gazette (WAIG), recording and reporting the activities of the Commission. During the period under review, 15 editions of the WAIG and two Appendices, totalling 3843 pages, were prepared ‘in-house’ and published by the State Law Publisher at the Registrar’s direction in accordance with all notices and matters set out in Schedule 1 of the Industrial Relations Act. Archived copies of the WAIG from 1996 are freely available on the State Law Publisher’s website and also there is a link on the Commission’s website. 2006/07 saw a major innovation in the manner in which the Gazette is created. In house software was developed to enable all output from Commission Chambers to be indexed, tagged and consolidated into a document automatically. As a consequence of this change Gazettes can be produced with a much shorter lead time and with a significant reduction in staff hours required.

2.3 SIGNIFICANT ISSUES AND TRENDS

CHANGES IN WRITTEN LAW There were no changes in written law which affected the Department in 2006/07. CURRENT AND EMERGING ISSUES AND TRENDS The introduction of the Federal “WorkChoices” legislation has significantly impacted on the activities of the Western Australian Industrial Relations Commission and consequently upon the Department. Although the full extent of this impact will not be known for some time, it is imperative that we remain vigilant and proactive in our management of resources and in developing a communication strategy to ensure the Western Australian public is better informed about our services and our role in light of these changes.

Section Three

Disclosures and Legal Compliance

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3.1 FINANCIAL STATEMENTS CERTIFICATION OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2007 The accompanying financial statements of the Department of the Registrar, Western Australian Industrial Relations Commission have been prepared in compliance with the provisions of the Financial Management Act 2006 from proper accounts and records to present fairly the financial transactions for the financial year ending 30 June 2007 and the financial position as at 30 June 2007.

At the date of signing we are not aware of any circumstances which would render any particulars included in the financial statements misleading or inaccurate.

John Spurling Accountable Authority 27 July 2007

Sadie Godfrey Chief Finance Officer 27 July 2007

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Department of the Registrar, WAIRC Annual Report 2007

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Department of the Registrar, WAIRC Annual Report 2007

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INCOME STATEMENT FOR THE YEAR ENDED 30 JUNE 2007 Note 2006/07 2005/06 $000 $000 COST OF SERVICES

Expenses Employee benefits expense 5 5,182 6,019Superannuation 6 667 791Supplies and services 7 1,377 1,602Depreciation and amortisation expense 8 334 316Accommodation expenses 9 1,570 1,541Other expenses 10 158 236Loss on disposal of non-current assets 11 - 1 Total cost of services

9,288 10,506

Income Revenue User charges and fees 12 341 378 Total revenue 341 378 Gains Gain on disposal of non-current assets 11 11 -Total Gains 11 - Total income other than income from State Government

352 378

NET COST OF SERVICES

8,936 10,128

INCOME FROM STATE GOVERNMENT 13 Service appropriation 10,744 10,583Liabilities assumed by the Treasurer 73 151Resources received free of charge 24 6Total income from State Government 10,841 10,740 SURPLUS FOR THE PERIOD 1,905 612

The Income Statement should be read in conjunction with the accompanying notes.

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BALANCE SHEET AS AT 30 JUNE 2007 Note 2006/07 2005/06

$000 $000ASSETS Current Assets Cash and cash equivalents 14 2,858 916Receivables 15 207 167Amounts receivable for services 16 150 150Other current assets 17 136 347Total Current Assets 3,351 1,580 Non-Current Assets Restricted cash and cash equivalents 18 50 25Amounts receivable for services 17 731 561Property, plant and equipment 19 433 524Intangible assets 20 220 313Total Non-Current Assets 1,434 1,423 TOTAL ASSETS 4,785 3,003 LIABILITIES Current Liabilities Provisions 22 1,660 1,990Payables 23 281 63Other current liabilities 24 19 92Total Current Liabilities 1,960 2,145 Non-Current Liabilities Provisions 22 353 291 Total Non-Current Liabilities 353 291 TOTAL LIABILITIES 2,313 2,436

Net Assets 2,472 567 EQUITY 25 Contributed equity 495 495Reserves 15 15Accumulated surplus 1,962 57 Total Equity 2,472 567 TOTAL LIABILITIES AND EQUITY 4,785 3,003

The Balance Sheet should be read in conjunction with the accompanying notes.

Department of the Registrar, WAIRC Annual Report 2007

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STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2007

Note 2006/07 2005/06$000 $000

Balance of equity at start of period

567 (45) CONTRIBUTED EQUITY 25 Balance at start of period 495 495Balance at end of period 495 495 RESERVES

25

Asset Revaluation Reserve Balance at start of period 15 15Balance at end of period 15 15 ACCUMULATED SURPLUS 25 Balance at start of period 57 (555)Surplus/(deficit) for the period 1,905 612Balance at end of period 1,962 57 Balance of equity at end of period 2,472 567 Total income and expense for the period(a) 1,905 612

(a) The aggregate net amount attributable to each category of equity is surplus

$1,905,000, (2006: surplus $612,000). The Statement of Changes in Equity should be read in conjunction with the accompanying notes.

Department of the Registrar, WAIRC Annual Report 2007

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CASH FLOW STATEMENT FOR THE YEAR ENDED 30 JUNE 2007

Note 2006/07 2005/06$000 $000

CASH FLOWS FROM STATE GOVERNMENT

Service appropriation 10,424 10,124Holding account drawdowns 150 150Net cash provided by State Government

10,574 10,274

Utilised as follows: CASH FLOWS FROM OPERATING ACTIVITIES

Payments Employee benefits (5,606) (5,828)Superannuation (517) (642)Supplies and services (1,238) (1,807)Accommodation (1,394) (1,413)GST payments on purchases (274) (370)Other payments (119) (198) Receipts User charges and fees 278 377GST receipts on sales 23 33GST receipts from taxation authority 291 290 Net cash used in operating activities

26(b)

(8,556) (9,558)

CASH FLOWS FROM INVESTING ACTIVITIES

Proceeds from sale of non-current physical assets

11 2

Purchase of non-current physical assets (62) (351) Net cash used in investing activities

(51) (349)

Net increase in cash and cash equivalents

1,967 367

Cash and cash equivalents at the beginning of period

941 574

CASH AND CASH EQUIVALENTS AT THE END OF PERIOD

26(a)

2,908 941

The Cash Flow Statement should be read in conjunction with the accompanying notes.

The Schedule of Expenses and Revenues by Service should be read in conjunction with the accompanying notes.

SCHEDULE OF INCOME AND EXPENSES BY SERVICE FOR THE YEAR ENDED 30 JUNE 2007 Services to the Western

Australian Industrial Relations Commission and Industrial

Magistrates Court.

Conciliation and Arbitration by the Western Australian

Industrial Relations Commission.

Total

2006/07 2005/06 2006/07 2005/06 2006/07 2005/06 $000 $000 $000 $000 $000 $000

COST OF SERVICES Expenses Employee benefits expense 2,302 2,878 2,880 3,141 5,182 6,019 Superannuation 204 240 463 551 667 791 Supplies and services 826 988 551 614 1,377 1,602 Depreciation and amortisation expense 240 228 94 88 334 316 Accommodation expenses 628 616 942 925 1,570 1,541 Other expenses 75 121 83 115 158 236 Loss on disposal of assets - 1 - - - 1 Total cost of services 4,275 5,072 5,013 5,434 9,288 10,506 Income User charges and fees 341 378 - - 341 378 Gain on disposal of non-current assets 11 - 11 Total income other than income from State Government 352

378 - -

352

378

NET COST OF SERVICES 3,923 4,694 5,013 5,434 8,936 10,128 INCOME FROM STATE GOVERNMENT Service appropriations 4,915 4,739 5,829 5,844 10,744 10,583 Liabilities assumed by the Treasurer 30 60 43 91 73 151 Resources received free of charge 12 3 12 3 24 6 Total income from State Government 4,957 4,802 5,884 5,938 10,841 10,740 Surplus for the period 1,034 108 871 504 1,905 612

Department of the Registrar, WAIRC Annual Report 2007

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SUMMARY OF CONSOLIDATED FUND APPROPRIATIONS AND INCOME ESTIMATES FOR THE YEAR ENDED 30 JUNE 2007

2006/07 2006/07 2006/07 2005/06 Estimate Actual Variance Actual Actual Variance $000 $000 $000 $000 $000 $000DELIVERY OF SERVICE Item 103 Net amount appropriated to deliver services

8,206 8,307 101 8,307 8,407 (100)

Amount Authorised by Other Statutes

- Salaries and Allowances Act 1975 2,547 2,437 (110) 2,437 2,176 261Total appropriations provided to deliver services

10,753

10,744 (9)

10,744

10,583 161

CAPITAL

Capital Contribution - - - - - - ADMINISTERED TRANSACTIONS

Administered grants, subsidies and other transfer payments - - - - - - Total administered appropriations

-

- -

-

- -

GRAND TOTAL

10,753

10,744

(9)

10,744

10,583

161 Details of Expenses by Service Services to the WAIRC and Industrial Magistrates Court

4,995

4,275 (720)

4,275

5,072 (797)

Conciliation and Arbitration by the WA Industrial Relations Commission

5,711

5,013 (698)

5,013

5,434 (421)

Total Cost of Services 10,706 9,288 (1,418) 9,288 10,506 (1,218)Less total income (130) (352) (222) (352) (378) 26 Net Cost of Services

10,576

8,936 (1,640)

8,936

10,128 (1,192)

Adjustments 177 1,808 1,631 1,808 455 1,353Total appropriations provided to deliver services

10,753

10,744 (9)

10,744

10,583 161

Capital Expenditure Purchase of non-current assets 150 62 (88) 62 351 (289)Adjustments for other funding sources

(150)

(62) 88

(62)

(351) 289

Capital Contribution (appropriation)

-

- -

-

- -

DETAILS OF INCOME ESTIMATES Income disclosed as Administered Income

3

0 (3)

-

- -

Adjustments comprise movements in cash balances and other accrual items such as receivables, payables and superannuation. Note 28 ‘Explanatory statement’ provides details of any significant variations between estimates and actual results for 2007 and between the actual results for 2006 and 2007.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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1. Departmental mission and funding The Department's mission is to support the Western Australian Industrial Relations Commission to provideour community with a means of preventing and resolving conflict in respect to industrial matters. The Department is funded by Parliamentary appropriation. The Financial Statements encompass all fundsthrough which the Department controls resources to carry on its functions. In the process of reporting on the Department as a single entity, all intra-entity transactions and balances have been eliminated.

2. Australian equivalents to International Financial Reporting Standards General The Department’s financial statements for the year ended 30 June 2007 have been prepared in accordance with Australian equivalents to International Financial Reporting Standards (AIFRS), which comprise a Framework for the Preparation and Presentation of Financial Statements (the Framework) and Australian Accounting Standards (including the Australian Accounting Interpretations). In preparing these financial statements the Department has adopted, where relevant to its operations, new and revised Standards and Interpretations from their operative dates as issued by the AASB and formerly the Urgent Issues Group (UIG). Early adoption of standards The Department cannot early adopt an Australian Accounting Standard or Australian Accounting Interpretation unless specifically permitted by TI 1101 ‘Application of Australian Accounting Standards and Other Pronouncements’. No Standards and Interpretations that have been issued or amended but are not yet effective have been early adopted by the Department for the annual reporting period ended 30 June 2007. 3. Summary of significant accounting policies (a) General Statement The financial statements constitute a general purpose financial report which has been prepared in accordance with the Australian Accounting Standards, the Framework, Statements of Accounting Concepts and other authoritative pronouncements of the Australian Accounting Standards Board as applied by the Treasurer’s Instructions. Several of these are modified by the Treasurer’s Instructions to vary application, format and wording. The Financial Management Act and the Treasurer’s Instructions are legislative provisions governing the preparation of financial statements and take precedence over the Accounting Standards, the Framework, Statements of Accounting Concepts and other authoritative pronouncements of the Australian Accounting Standards Board. Where modification is required and has a material or significant financial effect upon the reported results, details of that modification and the resulting financial effect are disclosed in the notes to the financial statements. (b) Basis of Preparation The financial statements have been prepared in accordance with Accounting Standard AAS 29 “Financial Reporting by Government Departments” on the accrual basis of accounting using the historical cost convention, except for certain assets and liabilities which, as noted, are measured at fair value. The accounting policies adopted in the preparation of the financial statements have been consistently applied throughout all periods presented unless otherwise stated. The financial statements are presented in Australian dollars and all values are rounded to the nearest thousand dollars ($000). (c) Reporting Entity The reporting entity comprises the Department and there are no Related Bodies.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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(d) Contributed Equity UIG Interpretation 1038 ‘Contributions by Owners Made to Wholly-Owned Public Sector Entities’ requires transfers in the nature of equity contributions to be designated by the Government (owners) as contributions by owners (at the time of, or prior to transfer) before such transfers can be recognised as equity contributions. Capital contributions (appropriations) have been designated as contributions by owners by Treasurer’s instruction (TI) 955 ‘Contributions by Owners made to Wholly Owned Public Sector Entities’ and have been credited directly to Contributed Equity. (e) Income Revenue recognition Revenue is measured at the fair value of consideration received or receivable. Revenue is recognised for the major business activities as follows: Sale of goods Revenue is recognised from the sale of goods and disposal of other assets when the significant risks and rewards of ownership control transfer to the purchaser and can be measured reliably. Rendering of services Revenue is recognised upon delivery of the service to the client or by reference to the stage of completion of the transaction. Service Appropriations Service Appropriations are recognised as revenues in the period in which the Department gains control of the appropriated funds. The Department gains control of appropriated funds at the time those funds are deposited into the Department’s bank account or credited to the holding account held at Treasury. See note 13 ‘Income from State Government’ for further detail. Net Appropriation Determination The Treasurer may make a determination providing for prescribed receipts to be retained for services under the control of the Department. In accordance with the determination specified in the 2006-2007 Budget Statements, the Department retained $352,000 in 2007 ($378,000 in 2006) from the following: • proceeds from fees and charges; • other departmental revenue. Grants, donations, gifts and other non-reciprocal contributions Revenue is recognised at fair value when the Department obtains control over the assets comprising the contributions which is usually when cash is received. Other non-reciprocal contributions that are not contributions by owners are recognised at their fair value. Contributions of services are only recognised when a fair value can be reliably determined and the services would be purchased if not donated. Where contributions recognised as revenues during the reporting period were obtained on the condition that they be expended in a particular manner or used over a particular period, and those conditions were undischarged as at the balance sheet date, the nature of, and amounts pertaining to, those undischarged conditions are disclosed in the notes Gains Gains may be realised or unrealised and are usually recognised on a net basis. These include gains arising on the disposal of non-current assets and some revaluations of non-current assets. (f) Property, Plant and Equipment and Infrastructure Capitalisation/Expensing of assets Items of property, plant and equipment and infrastructure costing $1,000 or more are recognised as assets and the cost of utilising assets is expensed (depreciated) over their useful lives. Items of property, plant and equipment and infrastructure costing less than $1,000 are immediately expensed direct to the Income Statement (other than where they form part of a group of similar items which are significant in total).

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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Initial recognition and measurement All items of property, plant and equipment and infrastructure are initially recognised at cost. For items of property, plant and equipment and infrastructure acquired at no cost or for nominal consideration, the cost is their fair value at the date of acquisition. Subsequent measurement After recognition as an asset, the Department uses the revaluation model for the measurement of Art Works and the cost model for all other property, plant and equipment. The Department has a policy of revaluing Works of Art at fair value. The revaluation of the Department’s Works of Art is undertaken by an independent valuer and is recognised in the financial statements. Works of Art are revalued every 5 years. All other items of property, plant and equipment are carried at historical cost less accumulated depreciation and accumulated impairment losses. Depreciation All non-current assets having a limited useful life are systematically depreciated over their estimated useful lives in a manner that reflects the consumption of their future economic benefits. Depreciation is calculated using the straight line method, using rates which are reviewed annually. Estimated useful lives for each class of depreciable asset are: Plant and equipment 5 years Computer equipment 3 years Software (a) 3 to 5 years Furniture and Fittings 10 years Works of art controlled by the Department are classified as property, plant and equipment. They are anticipated to have very long and indefinite useful lives. Their service potential has not, in any material sense, been consumed during the reporting period. As such, no amount for depreciation has been recognised in respect of them. (a) Software that is integral to the operation of related hardware. (g) Intangible Assets Capitalisation/Expensing of assets Acquisitions of intangible assets costing $1,000 or more and internally generated intangible assets costing $50,000 or more are capitalised. The cost of utilising the assets is expensed (amortised) over their useful life. Costs incurred below these thresholds are immediately expensed directly to the Income Statement. All acquired and internally developed intangible assets are initially recognised at cost. For assets acquired at no cost or for nominal consideration, the cost is their fair value at the date of acquisition. The cost model is applied for subsequent measurement requiring the asset to be carried at cost less any accumulated amortisation and accumulated impairment losses. Amortisation for intangible assets with finite useful lives is calculated for the period of the expected benefit (estimated useful life) on the straight line basis using rates which are reviewed annually. All intangible assets controlled by the Department have a finite useful life and zero residual value. The expected useful lives for each class of intangible asset are: Research and Development Costs 3 to 5 years Software (a) 3 to 5 years Web site costs 3 to 5 years (a) Software that is integral to the operation of related hardware. Research and Development Research costs are expensed as incurred. Development costs incurred for an individual project are carried forward when the future recoverability can reasonably be regarded as assured and the total project costs are likely to exceed $50,000. Other development costs are expensed as incurred.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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Computer Software Software that is an integral part of the related hardware is treated as property, plant and equipment. Software that is not an integral part of the related hardware is treated as an intangible asset. Software costing less than $1,000 is expensed in the year of acquisition. Web site costs Costs in relation to web sites controlled by the Department are charged as expenses in the period in which they are incurred unless they relate to the acquisition or development of an asset, in which case they may be capitalised and amortised over the period of expected benefit. Generally, costs in relation to feasibility studies during the planning phase of a web site, and ongoing costs of maintenance during the operating phase are expensed. Costs incurred in building or enhancing a web site, to the extent that they represent probable future economic benefits controlled by the Department that can be reliably measured, are capitalised as an asset. (h) Impairment of Assets Property, plant and equipment, infrastructure and intangible assets are tested for any indication of impairment at each balance sheet date. Where there is an indication of impairment, the recoverable amount is estimated. Where the recoverable amount is less than the carrying amount, the asset is considered impaired and is written down to the recoverable amount and an impairment loss is recognised. As the Department is a not-for-profit entity, unless an asset has been identified as a surplus asset, the recoverable amount is the higher of an asset’s fair value less costs to sell and depreciated replacement cost. The risk of impairment is generally limited to circumstances where an asset’s depreciation is materially understated, where the replacement cost is falling or where there is a significant change in useful life. Each relevant class of assets is reviewed annually to verify that the accumulated depreciation/amortisation reflects the level of consumption or expiration of asset’s future economic benefits and to evaluate any impairment risk from falling replacement costs. Intangible assets with an indefinite useful life and intangible assets not yet available for use are tested for impairment at each balance sheet date irrespective of whether there is any indication of impairment. The recoverable amount of assets identified as surplus assets is the higher of fair value less costs to sell and the present value of future cash flows expected to be derived from the asset. Surplus assets carried at fair value have no risk of material impairment where fair value is determined by reference to market-based evidence. Where fair value is determined by reference to depreciated replacement cost, surplus assets are at risk of impairment and the recoverable amount is measured. Surplus assets at cost are tested for indications of impairment at each balance sheet date. (i) Leases The Department has entered into a number of operating lease arrangements for premises and motor vehicles where the lessor effectively retains all of the risks and benefits incidental to ownership of the items held under the operating leases. Equal instalments of the lease payments are charged to the Income Statement over the lease term as this is representative of the pattern of benefits to be derived from the leased property. (j) Financial Instruments The Department has two categories of financial instrument: • Receivables (cash and cash equivalents, receivables); and • Non-trading financial liabilities (payables). Initial recognition and measurement of financial instruments is at fair value which normally equates to the transaction cost or the face value. Subsequent measurement is at amortised cost using the effective interest method. The fair value of short-term receivables and payables is the transaction cost or the face value because there is no interest rate applicable and subsequent measurement is not required as the effect of discounting is not material.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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(k) Cash and Cash Equivalents For the purpose of the Cash Flow Statement, cash and cash equivalents includes restricted cash and cash equivalents. These are comprised of cash on hand and short-term deposits with original maturities of three months or less that are readily convertible to a known amount of cash, and which are subject to insignificant risk of changes in value. (l) Accrued Salaries The accrued salaries suspense account (see note 18) consists of amounts paid annually into a suspense account over a period of 10 financial years to largely meet the additional cash outflow in each eleventh year when 27 pay days occur in that year instead of the normal 26. No interest is received on this account. Accrued salaries (refer note 24) represent the amount due to staff but unpaid at the end of the financial year, as the end of the last pay period for that financial year does not coincide with the end of the financial year. Accrued salaries are settled within a few days of the financial year end. The Department considers the carrying amount of accrued salaries to be equivalent to the net fair value. (m) Amounts Receivable for Services (Holding Account) The Department receives appropriation funding on an accrual basis that recognises the full annual cash and non-cash cost of services. The appropriations are paid in the form of cash and partly as an asset (Holding Account receivable) that is accessible on the emergence of the cash funding requirement to cover items such as leave entitlements and asset replacement. See also note 13 ‘Income from State Government’ and note 16 ’Amounts receivable for services’. (n) Receivables Receivables are recognised and carried at original invoice amount less an allowance for uncollectible amounts. The collectability of receivables is reviewed on an ongoing basis and any receivables identified as uncollectible are written-off. The allowance for uncollectible amounts (doubtful debts) is raised when there is objective evidence that the Department will not be able to collect the debts. The carrying amount is equivalent to fair value as it is due for settlement within 30 days. (o) Payables Payables are recognised when the Department becomes obliged to make future payments as a result of a purchase of assets or services. The carrying amount is equivalent to fair value, as they are generally settled within 30 days. See note 23 ‘Payables’. (p) Provisions Provisions are liabilities of uncertain timing and amount and are recognised where there is a present legal, equitable or constructive obligation as a result of a past event and when the outflow of resources embodying economic benefits is probable and a reliable estimate can be made of the amount of the obligation. Provisions are reviewed at each balance sheet date. See note 22 ‘Provisions’ (i) Provisions - Employee Benefits

Annual Leave and Long Service Leave The liability for annual and long service leave expected to be settled within 12 months after the end of the balance sheet date is recognised and measured at the undiscounted amounts expected to be paid when the liabilities are settled. Annual and long service leave expected to be settled more than 12 months after the end of the balance sheet date is measured at the present value of amounts expected to be paid when the liabilities are settled. Leave liabilities are in respect of services provided by employees up to the balance sheet date.

When assessing expected future payments consideration is given to expected future wage and salary levels including non-salary components such as employer superannuation contributions. In addition, the long service leave liability also considers the experience of employee departures and periods of service.

The expected future payments are discounted using market yields at the balance sheet date on national government bonds with terms to maturity that match, as closely as possible, the estimated future cash outflows.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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All annual leave and unconditional long service leave provisions are classified as current liabilities as the Department does not have an unconditional right to defer settlement of the liability for at least 12 months after the balance sheet date.

Superannuation The Government Employees Superannuation Board (GESB) administers the following superannuation schemes: Employees may contribute to the Pension Scheme, a defined benefit pension scheme now closed to new members or the Gold State Superannuation Scheme (GSS), a defined benefit lump sum scheme also closed to new members. The Department has no liabilities for superannuation charges under the Pension or the GSS Schemes as the liability has been assumed by Treasurer.

Employees commencing employment prior to 16 April 2007 who are not members of either the Pension or the GSS Schemes became non-contributory members of the West State Superannuation Scheme (WSS). Employees commencing employment on or after April 16, 2007 become members of the GESB Super Scheme (GESBS). Both of these schemes are accumulation schemes. The Department makes concurrent contributions to GESB on behalf of employees in compliance with the Commonwealth Government’s Superannuation Guarantee (Administration) Act 1992. These contributions extinguish the liability for superannuation charges in respect of the WSS and GESBS schemes

The GESB makes all benefit payments in respect of the Pension and GSS Schemes, and is recouped by the Treasurer for the employer’s share. See also note 3(q) ‘Superannuation expense’.

(ii) Provisions -Other Employment On-Costs Employment on-costs, including workers’ compensation insurance, are not employee benefits and are recognised separately as liabilities and expenses when the employment to which they relate has occurred. Employment on-costs are included as part of ‘Other expenses’ and are not included as part of the Department’s ‘Employee benefits expense’. The related liability is included in Employment on-costs provision. (See notes 10 and 22).

(q) Superannuation Expense The following elements are included in calculating the superannuation expense in the Income Statement: (a) Defined benefit plans - Change in the unfunded employer’s liability (i.e. current service cost and,

actuarial gains and losses) assumed by the Treasurer in respect of current employees who are members of the Pension Scheme and current employees who accrued a benefit on transfer from that Scheme to the Gold State Superannuation Scheme (GSS); and

(b) Defined contribution plans - Employer contributions paid to the West State Superannuation Scheme

(WSS), GESB Super Scheme (GESBS) and the equivalent of employer contributions to the Gold State Superannuation Scheme (GSS).

Defined benefit plans - in order to reflect the true cost of services, the movements (i.e. current service cost and, actuarial gains and losses) in the liabilities in respect of the Pension Scheme and the GSS transfer benefits are recognised as expenses directly in the Income Statement. As these liabilities are assumed by the Treasurer (refer note 3(p)(i)), a revenue titled ‘Liabilities assumed by the Treasurer’ equivalent to the expense is recognised under Income from State Government in the Income Statement (See note 13 ‘Income from State Government’). Defined contribution plans - in order to reflect the Department’s true cost of services, the Department is funded for the equivalent of employer contributions in respect of the GSS Scheme (excluding transfer benefits). These contributions were paid to the GESB during the year and placed in a trust account administered by the GESB on behalf of the Treasurer. The GESB subsequently paid these employer contributions in respect of the GSS Scheme to the Consolidated Account. The GSS Scheme is a defined benefit scheme for the purposes of employees and whole-of-government reporting. However, apart from the transfer benefit, it is a defined contribution plan for agency purposes because the concurrent contributions (defined contributions) made by the agency to GESB extinguishes the agency’s obligations to the related superannuation liability.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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(r) Resources Received Free of Charge or For Nominal Cost Resources received free of charge or for nominal consideration which can be reliably measured are recognised as revenues and as assets or expenses as appropriate at fair value. (s) Comparative Figures Comparative figures are, where appropriate, reclassified to be comparable with the figures presented in the current financial year. 4 Disclosure of changes in accounting policy and estimates Initial application of an Australian Accounting Standard The Department has applied the following Australian Accounting Standards and Australian Accounting Interpretations effective for annual reporting periods beginning on or after 1 July 2006:

1. AASB 2005-9 ‘Amendments to Australian Accounting Standards [AASB 4, AASB 1023, AASB 139 & AASB 132]’ (Financial guarantee contracts). The amendment deals with the treatment of financial guarantee contracts, credit insurance contracts, letters of credit or credit derivative default contracts as either an “insurance contract” under AASB 4 ‘Insurance Contracts’ or as a “financial guarantee contract” under AASB 139 ‘Financial Instruments: Recognition and Measurement’. The Department does not currently undertake these types of transactions, resulting in no financial impact in applying the Standard.

2. UIG Interpretation 4 ‘Determining whether an Arrangement Contains a Lease’ as issued in June 2005. This Interpretation deals with arrangements that comprise a transaction or a series of linked transactions that may not involve a legal form of a lease but by their nature are deemed to be leases for the purposes of applying AASB 117 ‘Leases’. At balance sheet date, the Department has not entered into any arrangements as specified in the Interpretation, resulting in no impact in applying the Interpretation.

3. UIG Interpretation 9 ‘Reassessment of Embedded Derivatives’. This Interpretation requires an embedded derivative that has been combined with a non-derivative to be separated from the host contract and accounted for as a derivative in certain circumstances. At balance sheet date, the Department has not entered into any contracts as specified in the Interpretation resulting in no impact in applying the Interpretation

The following Australian Accounting Standards and Interpretations are not applicable to the Department as they have no impact or do not apply to not-for-profit entities: 2005-1 ‘Amendments to Australian Accounting Standard’ (AASB 139 - Cash flow hedge accounting of forecast intragroup transactions)

2005-5 ‘Amendments to Australian Accounting Standards [AASB 1 & AASB 139)’

2006-1 ‘Amendments to Australian Accounting Standards [AASB 121]’

2006-3 ‘Amendments to Australian Accounting Standards [AASB 1045]’

2006-4 ‘Amendments to Australian Accounting Standards [AASB 134]’

2007-2 ‘Amendments to Australian Accounting Standards arising from AASB Interpretation 12 [AASB 1, AASB 117, AASB 118, AASB 120, AASB 121, AASB 127, AASB 131 & AASB 139]’ – paragraph 9

UIG 5 ‘Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds’

UIG 6 ‘Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment’

UIG 7 ‘Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies’

UIG 8 ‘Scope of AASB 2’

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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Future impact of Australian Accounting Standards not yet operative The Department cannot early adopt an Australian Accounting Standard or Australian Accounting Interpretation unless specifically permitted by TI 1101 ‘Application of Australian Accounting Standards and Other Pronouncements’. Consequently, the Department has not applied the following Australian Accounting Standards and Australian Accounting Interpretations that have been issued but are not yet effective. These will be applied from their application date:

1. AASB 7 ‘Financial Instruments: Disclosures’ (including consequential amendments in AASB 2005-10 ‘Amendments to Australian Accounting Standards [AASB 132, AASB 101, AASB 114, AASB 117, AASB 133, AASB 139, AASB 1, AASB 4, AASB 1023 & AASB 1038]’). This Standard requires new disclosures in relation to financial instruments. The Standard is considered to result in increased disclosures, both quantitative and qualitative of the Department’s exposure to risks, enhanced disclosure regarding components of the Department’s financial position and performance, and possible changes to the way of presenting certain items in the financial statements. The Department does not expect any financial impact when the Standard is first applied. The Standard is required to be applied to annual reporting periods beginning on or after 1 January 2007.

2. AASB 2005-10 ‘Amendments to Australian Accounting Standards (AASB 132, AASB 101, AASB 114, AASB 117, AASB 133, AASB 139, AASB 1, AASB 4, AASB 1023, & AASB 1038)’. The amendments are as a result of the issue of AASB 7 ‘Financial Instruments: Disclosures’, which amends the financial instrument disclosure requirements in these standards. The Department does not expect any financial impact when the Standard is first applied. The Standard is required to be applied to annual reporting periods beginning on or after 1 January 2007.

3. AASB 101 ‘Presentation of Financial Statements’. This Standard was revised and issued in October 2006 so that AASB 101 has the same requirements as IAS 1 ‘Presentation of Financial Statements’ (as issued by the IASB) in respect of for-profit entities. The Department is a not-for-profit entity and consequently does not expect any financial impact when the Standard is first applied. The Standard is required to be applied to annual reporting periods beginning on or after 1 January 2007.

4. AASB 2007-4 ‘Amendments to Australian Accounting Standards arising from ED 151 and Other Amendments (AASB 1, 2, 3, 4, 5, 6, 7, 102, 107, 108, 110, 112, 114, 116, 117, 118, 119, 120, 121, 127, 128, 129, 130, 131, 132, 133, 134, 136, 137, 138, 139, 141, 1023 & 1038)’. This Standard introduces policy options and modifies disclosures. These amendments arise as a result of the AASB decision that, in principle, all options that currently exist under IFRS should be included in the Australian equivalents to IFRS and additional Australian disclosures should be eliminated, other than those now considered particularly relevant in the Australian reporting environment. The Department of Treasury and Finance has indicated that it will mandate to remove the policy options added by this amending Standard. This will result in no impact as a consequence of application of the Standard. The Standard is required to be applied to annual reporting periods beginning on or after 1 July 2007.

5. AASB 2007-5 ‘Amendment to Australian Accounting Standard – Inventories Held for Distribution by Not-for-Profit Entities (AASB 102)’. This amendment changes AASB 102 ‘Inventories’ so that inventories held for distribution by not-for-profit entities are measured at cost, adjusted when applicable for any loss of service potential. The Department does not have any inventories held for distribution so does not expect any financial impact when the Standard is first applied. The Standard is required to be applied to annual reporting periods beginning on or after 1 July 2007.

6. AASB Interpretation 4 ‘Determining whether an Arrangement contains a Lease [revised]’. This Interpretation was revised and issued in February 2007 to specify that if a public-to-private service concession arrangement meets the scope requirements of AASB Interpretation 12 ‘Service Concession Arrangements’ as issued in February 2007, it would not be within the scope of Interpretation 4. At balance sheet date, the Department has not entered into any arrangements as specified in the Interpretation or within the scope of Interpretation 12, resulting in no impact when the Interpretation is first applied. The Interpretation is required to be applied to annual reporting periods beginning on or after 1 January 2008.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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7. AASB Interpretation 12 ‘Service Concession Arrangements’. This Interpretation was issued in February 2007 and gives guidance on the accounting by operators (usually a private sector entity) for public-to-private service concession arrangements. It does not address the accounting by grantors (usually a public sector entity). It is currently unclear as to the application of the Interpretation to the Department if and when public-to-private service concession arrangements are entered into in the future. At balance sheet date, the Department has not entered into any public-to-private service concession arrangements resulting in no impact when the Interpretation is first applied. The Interpretation is required to be applied to annual reporting periods beginning on or after 1 January 2008.

8. AASB Interpretation 129 ‘Service Concession Arrangements: Disclosures [revised]’. This Interpretation was revised and issued in February 2007 to be consistent with the requirements in AASB Interpretation 12 ‘Service Concession Arrangements’ as issued in February 2007. Specific disclosures about service concession arrangements entered into are required in the notes accompanying the financial statements, whether as a grantor or an operator. At balance sheet date, the Department has not entered into any public-to-private service concession arrangements resulting in no impact when the Interpretation is first applied. The Interpretation is required to be applied to annual reporting periods beginning on or after 1 January 2008.

The following Australian Accounting Standards and Interpretations are not applicable to the Department as they will have no impact or do not apply to not-for-profit entities: AASB 8 ‘Operating Segments’ AASB 1049 ’Financial Reporting of General Government Sectors by Governments’ AASB 2007-1 ‘Amendments to Australian Accounting Standards arising from AASB Interpretation 11 [AASB 2]’ AASB 2007-2 ‘Amendments to Australian Accounting Standards arising from AASB Interpretation 12 [AASB 1, AASB 117, AASB 118, AASB 120, AASB 121, AASB 127, AASB 131 & AASB 139]’ – paragraphs 1 to 8 AASB 2007-3 ‘Amendments to Australian Accounting Standards arising from AASB 8 [AASB 5, AASB 6, AASB 102, AASB 107, AASB 119, AASB 127, AASB 134, AASB 136, AASB 1023 & AASB 1038]’ Interpretation 10 ’Interim Financial Reporting and Impairment’ Interpretation 11 ’AASB 2 – Group and Treasury Share Transactions’

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 5. Employee benefits expense Wages and salaries (a) 4,336 5,200 Long service leave(b) 311 391 Annual Leave(b) 535 428 5,182 6,019

(a) Includes the value of the fringe benefit to the employee plus the fringe benefits tax component. (b) Includes a superannuation contribution component Employment on-costs such as worker’s compensation insurance are included at note 10 ‘Other Expenses’. The employment on-costs liability is included at note 22 ‘Provisions’ 6. Superannuation Superannuation – defined contribution plans (a) 594 640 Superannuation – defined benefit plans (b) (c) 73 151 667 791 (a) Defined contribution plans include West State and Gold State (contributions paid). (b) Defined benefit plans include Pension scheme and Gold State (pre-transfer benefit). (c) A notional income is also recognised (see note 13 ‘Income from State Government’). 7. Supplies and services Consumables 356 312 Repairs and Maintenance 240 206 Court Reporting 180 196 Communications 137 138 Consultants 83 48 Equipment purchases 9 414 Other 372 288 1,377 1,602 8. Depreciation and amortisation expense Depreciation Furniture 2 3 Computer Hardware 161 151 Plant and Equipment 60 54 Total depreciation 223 208 Amortisation Intangible assets 111 108 Total amortisation 111 108 Total depreciation and amortisation 334 316 9. Accommodation expenses Lease 1,076 1,053 Outgoing Expense 494 488 1,570 1,541 10. Other expenses Employment on-costs(a) 158 236 158 236 (a) Includes workers’ compensation insurance and other employment on-costs. The on-costs liability associated with the recognition of annual and long service leave liability is included at note 22 ‘Provisions’. Superannuation contributions accrued as part of the provision for leave are employee benefits and are not included in employment on-costs. 11. Net gain/loss on disposal of non-current assets Costs of Disposal of Non-Current Assets Property, plant and equipment - 2 Proceeds from Disposal of Non-Current Assets - - Property, plant and equipment 11 1 Net gain/(loss) 11 (1)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 12. User Fees and Charges Australian Industrial Registry – service fees 277 277 Document Lodgements 19 54 Transcript Sales 24 30 Miscellaneous 21 17 341 378 13. Income from State Government Appropriation received during the year: Service appropriations (a) 10,744 10,583 The following liabilities have been assumed by the Treasurer during the financial year:

- Superannuation (b) 73 151 Total liabilities assumed by the Treasurer 73 151 Resources received free of charge (c) Determined on the basis of the following estimates provided by agencies: Ministry for Justice – Legal Expenses 24 6 24 6 10,841 10,740 (a) Service appropriations are accrual amounts reflecting the full cost of services delivered. The

appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the depreciation expense for the year and any agreed increase in leave liability during the year.

(b) The assumption of the superannuation liability by the Treasurer is a notional income to match the notional superannuation expense reported in respect of current employees who are members of the Pension Scheme and current employees who have a transfer benefit entitlement under the Gold State Superannuation Scheme.

(c) Where assets or services have been received free of charge or for nominal consideration, the Department recognises revenues (except where the contributions of assets or services are in the nature of contributions by owners in which case the Department shall make a direct adjustment to equity) equivalent to the fair value of the assets and/or the fair value of those services that can be reliably determined and which would have been purchased if not donated, and those fair values shall be recognised as assets or expenses, as applicable.

14. Cash and cash equivalents Current Operating Account 2,858 916 Cash on Hand - - 2,858 916 15. Receivables Trade debtors 168 77 GST receivable 39 90 207 167 See also note 3(m) ‘Receivables’. 16. Amounts receivable for services Current 150 150 Non-current 731 561 881 711

Represents the non-cash component of service appropriations (see note 3(m)) ‘Amounts receivable for services (Holding Account)’. It is restricted in that it can only be used for asset replacement or payment of leave liability. 17. Other assets Prepayments 136 347 136 347

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 18. Restricted cash and cash equivalents Non-current Accrued salaries suspense account (a) 50 25 50 25

(a) Amount held in the suspense account is only to be used for the purpose of meeting the 27th pay in a financial year that occurs every 11 years.

19. Property, plant and equipment Computer Hardware At cost 827 1,007 Accumulated depreciation (617) (709) 210 298 Plant and Equipment At cost 398 421 Accumulated depreciation (260) (223) 138 198 Furniture At cost 100 41 Accumulated depreciation (35) (33) 65 8 Artwork At fair value (a) 20 20 20 20 Total Non Current Assets 1,345 1,489 Total Accumulated Depreciation (912) (965) Written Down Value 433 524 (a) The revaluation of artworks was performed in June 2003 in accordance with an independent valuation by GFL Fine Art Pty Ltd. Fair value has been determined on the basis of current market value. The valuation was made in accordance with the Department policy of revaluation. Reconciliations of the carrying amounts of computers, plant, equipment and furniture at the beginning and end of the current financial year are set out below.

Plant and Equipment Furniture Computer Hardware Artwork Total

$000 $000 $000 $000 $000 2007 Carrying amount at start of year 198 8 298 20 524 Additions - 59 68 - 127 Disposals (22) - (247) - (269) Write Back of Depreciation 22 - 252 - 274 Depreciation (60) (2) (161) - (223) Carrying amount at end of year 138 65 210 20 433

Plant and Equipment Furniture Computer

Hardware Artwork Total $000 $000 $000 $000 $000 2006 Carrying amount at start of year 199 11 154 20 384 Additions 54 - 297 - 351 Disposals (7) - (144) - (151) Depreciation (48) (3) (9) - (60) Carrying amount at end of year 198 8 298 20 524

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 20. Intangible assets Computer software At cost 584 566 Accumulated amortisation (364) (253) 220 313 Reconciliations Computer software Carrying amount at start of year 313 421 Additions 18 - Amortisation expense (111) (108) Carrying amount at end of year 220 313 21. Impairment of assets There were no indications of impairment to property, plant, equipment and intangible assets at 30 June 2007. The Department held no goodwill or intangible assets with an indefinite life during the reporting period and at balance sheet date there were no intangible assets not yet available for use.

22. Provisions Current Employee benefits provision Annual leave (a) 688 832 Long service leave(b) 930 1,104 1,618 1,936 Other provisions Employment on-costs(c) 42 54 1,660 1,990 Non-current Employee benefits provision Long service leave(b) 350 289 350 289 Other provisions Employment on-costs(c) 3 2 353 291 2,013 2,281

(a) Annual leave liabilities have been classified as current as there is no unconditional right to defer settlement for at least 12 months after balance sheet date. Assessments indicate that actual settlement of the liabilities will occur as follows:

Within 12 months of balance sheet date 592 731 More than 12 months after balance sheet date 96 101 688 832

(b) Long service leave liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after balance sheet date. Assessments indicate that actual settlement of the liabilities will occur as follows:

Within 12 months of balance sheet date 759 770 More than 12 months after balance sheet date 521 623 1,280 1,393

(c) The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including workers compensation insurance. The provision is the present value of expected future payments. The associated expense, is included at note 10 ‘Other expenses’.

Movements in Other Provisions Movements in each class of provisions during the financial year, other than employee benefits, are set out below. Employment on-cost provision Carrying amount at start of year 56 52 Additional provisions recognised (11) 4 Carrying amount at end of year 45 56

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 23. Payables Trade payables 191 30 Accrued expenses 90 33 281 63 24. Other liabilities Accrued salaries 19 92 19 92

25. Equity Equity represents the residual interest in the net assets of the Department. The Government holds the equity interest in the Department on behalf of the community. The asset revaluation reserve represents that portion of equity resulting from the revaluation of non-current assets.

Contributed equity Balance at the start of the year 495 495 Balance at the end of the year 495 495 Reserves Asset revaluation reserve: Balance at the start of the year 15 15 Balance at the end of the year 15 15 Accumulated surplus/(deficit) Balance at the start of the year 57 (555) Result for the period 1,905 612 Balance at the end of the year 1,962 57 26. Notes to the Cash Flow Statement (a) Reconciliation of cash Cash at the end of the financial year as shown in the Cash Flow Statement is reconciled to the related items in the Balance Sheet as follows:

Cash and cash equivalents 2,858 916 Restricted cash and cash equivalents (refer to note 18) 50 25 2,908 941 (b) Reconciliation of net cost of services to net cash flows provided by/(used in) operating activities Net cost of services (8,936) (10,128) Non-cash items: Depreciation and amortisation expense 334 316 Superannuation expense assumed by the Treasurer 73 151 Resources received free of charge 24 6 Net (gain)/loss on sale of property, plant and equipment (11) 1 (Increase)/decrease in assets: Current receivables (91) (1) Prepayments 211 (50) Increase/(decrease) in liabilities: Current payables 218 (2) Current provisions (330) 147 Accrued Salaries (73) 92 Non-current provisions 62 (50) Net GST receipts/(payments) 40 (23) Change in GST in receivables/payables (77) (17) Net cash provided by/(used in) operating activities (8,556) (9,558)

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000

27. Commitments (a) Lease commitments Commitments in relation to leases contracted for at the balance sheet date but not recognised as liabilities are payable: Non-cancellable operating lease commitments Not later than 1 year 49 55 Later than 1 year and not later than 5 years 16 6 65 61 The Department is an occupier of premises in Perth. The Lessee for accommodation leases is the Hon. Minister for Works, with the Department of Housing and Works responsible for payment for all leases and associated costs to the lessors. The Department of The Registrar reimburses the Department of Housing and Works for lease payments and the cost of outgoings. The current accommodation lease contract expires in June 2012. The value of the non cancellable operating leases for which the Hon. Minister for Works is the lessee and the Department of the Registrar the occupier, is Within 1 year 2,224 1,506 Later than 1 year and not later than 5 years 10,153 - 12,377 1,506 (b) Other expenditure commitments Projects which have been contracted for at the balance sheet date but not recognised as liabilities, are payable as follows: Within 1 year Capital Upgrade 82 - Offsite Disaster Recovery Solution 70 - These commitments are all inclusive of GST. 152 - 28. Explanatory statement

Significant variations between estimates and actual results for income and expense as presented in the financial statement titled ‘Summary of Consolidated Account Appropriations and Income Estimates’ are shown below. Significant variations are considered to be those greater than 10% or $200,000. 2006/07 2006/07 Estimate Actual Variance $000 $000 $000 (i) Significant variances between estimate and actual for 2007: Although there was no significant variance in the total appropriation, there were significant offsetting variances in the following services expenditures: Expense by Outputs Services to the WAIRC and Industrial Magistrates Court 4,995 4,275 -720 Conciliation and Arbitration by the Western Australian Industrial Relations Commission

5,711

5,013

-698

There has been a general reduction in a number of expense areas due to reduced activity as a result of legislative changes. The nature of these changes made it difficult to predict the impact and level of expenditure. Revenue Total revenues from ordinary activities 130 352 222 The estimated revenue for 2006/07 did not include the fee for service arrangement between the Department and the Australian Industrial Relations Commission as this arrangement expired on June 30, 2006 however the contract was extended for a further twelve months.

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 Actual Actual Variance $000 $000 $000 (ii) Significant variances between actual for 2006 and 2007 Total appropriation to deliver services Salaries and Allowances Act 1975 2,437 2,176 261 The Net amount appropriated to purchase services in 2006/07 included a once off amount to fund the entitlements on retirement of the then Senior Commissioner. Expense by Outputs Services to the WAIRC and Industrial Magistrates Court 4,275 5,072 -797 Conciliation and Arbitration by the WA Industrial Relations Commission

5,013

5,434

-421

There has been a general reduction in a number of expense areas due to reduced activity as a result of legislative changes. The most significant reduction has been in the area of employee expenses. Staff members are being encouraged to seek secondment opportunities and vacant positions are not automatically being filled. In addition, a replacement Commission Member has not been appointed following the retirement of the Senior Commissioner in November 2006. Capital Expenditure 62 351 -289 The variance in Capital expenditure is due to projects commenced in 2006/07 which have not been completed and payments not finalised. 29. Financial instruments (a) Financial Risk Management Objectives and Policies Financial instruments held by the Department are cash and cash equivalents, receivables and payables. The Department has limited exposure to financial risks. The Department’s overall risk management program focuses on managing the risks identified below. Interest Rate Risk Exposure The Department’s exposure to interest rate risk is nil as the relevant financial instruments consisting of cash assets, restricted cash assets, receivables, payables and other liabilities are all non interest bearing. Credit Risk Exposure All financial assets are unsecured. In respect of other financial assets the carrying amounts represents the Department's maximum exposure to credit risk in relation to those assets Net Fair Values The carrying amount of financial assets and financial liabilities recorded in the financial statements are not materially different from their net fair values. 30. Remuneration of senior officers 2006/07 2005/06 Remuneration $000 $000 The number of senior officers, whose total of fees, salaries, superannuation and other benefits for the financial year, fall within the following bands are:

$

90,001 – 100,000 1 1 110,001 – 120,000 1 1 180,001 – 190,000 - 1 201,000 – 210,000 1 -

The total remuneration of senior officers is: 420 400 The total remuneration includes the superannuation expense incurred by the Department in respect of senior officers. No senior officers are members of the Pension Scheme

NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDED 30 JUNE 2007

Department of the Registrar, WAIRC Annual Report 2007

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2006/07 2005/06 $000 $000 31. Remuneration of auditor Remuneration to the Auditor General for the financial year is as follows: 30 30 Auditing the accounts, financial statements and performance indicators 30 30 32. Related bodies The Department of the Registrar, WAIRC does not have any related bodies. 33. Affiliated bodies The Western Australian Industrial Relations Commission (WAIRC) is an affiliated body in that it received administrative support of $5,013,000 (2006 - $5,434,000) from the Department. The WAIRC is not subject to operational control by the Department. The Department met all the operational expenses from money appropriated to the Department for that purpose as identified under the services titled "Conciliation and Arbitration by the Western Australian Industrial Relations Commission”. The service provides for the salaries and contingencies of Commission Members and their direct support staff and services. Details on the operations of the Commission are reported in the Chief Commissioner's Annual Report to the Minister made pursuant to section 16, subsection (2)(b) of the Industrial Relations Act 1979 34. Trust accounts The Department of the Registrar, WAIRC does not hold any trust accounts. 35. Events occurring after balance sheet date There were no events occurring after balance sheet date that had an impact on the financial statements of the Department.

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Department of the Registrar, WAIRC Annual Report 2007

3.2 KEY PERFORMANCE INDICATORS CERTIFICATION OF PERFORMANCE INDICATORS FOR THE YEAR ENDED 30 JUNE 2007 I hereby certify that the performance indicators are based on proper records, are relevant and appropriate for assisting users to assess the Department of the Registrar, Western Australian Industrial Relations Commission’s performance, and fairly represent the performance of the Department of the Registrar, Western Australian Industrial Relations Commission for the financial year ended 30 June 2007.

John Spurling Accountable Authority 27 July 2007

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Department of the Registrar, WAIRC Annual Report 2007

PERFORMANCE ASSESSMENT The Department’s mission is “to support the Western Australian Industrial Relations Commission to provide our community with a means of preventing and resolving conflict in respect to industrial matters”. Our agency level outcome supports the following Government Strategic Goal: “To develop a strong economy that delivers more jobs, more opportunities and greater wealth to Western Australians by creating the conditions required for investment and growth”. The Department contributes to the Government’s strategic goal by ensuring the Western Australian Industrial Relations Commission (WAIRC) has the necessary resources to effectively prevent or resolve disputes between employers and employees. With an effective and efficient means to resolve employment relationship conflicts, the community is able to devote its means of production more directly to opportunities for investment and growth leading to greater wealth for Western Australians. KEY EFFECTIVENESS INDICATOR Outcome: The prevention and resolution of industrial relations matters. The government requires that there be an effective means for preventing or resolving employment disputes between employers and employees. It established the WAIRC for this purpose and the Department of the Registrar is required to ensure the WAIRC has the necessary resources to achieve its purpose. The measure of effectiveness is identified as: “Percentage of employers, employees, representatives and Commission members satisfied with the service provided by the Department of the Registrar in relation to timeliness and accuracy and relevance of information”. The quality of the service provided by the departmental officers significantly affects the ability of the Commission to effectively perform its role. The services provided to the WAIRC include registry services, support staff, administrative services and infrastructure facilities.

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Department of the Registrar, WAIRC Annual Report 2007

The quality and efficiency of the services provided by the staff assists or impedes the Western Australian Industrial Relations Commission in performing its role. Persons seeking to lodge matters in the Commission seek information from staff as to procedures and processes. This information provided must be relevant, accurate and delivered in a timely manner to ensure the Commission is able to perform its role more effectively. The Department sought feedback from those parties who have dealings with us throughout the year using a survey. The survey was conducted through mail outs as well as by seeking responses from individuals who attended our office. The purpose of the survey was to obtain feedback from external parties on the quality of the service we provide. The survey sample consisted of 139 parties or persons including individuals, representative bodies of employers, employees and government agencies. Of those surveyed, 106 responded. This gives a maximum associated sample error of +/- 4.65 per cent at the 95 per cent confidence interval. This means we are 95 per cent confident that the sample results are representative of the population within a +/- 4.65 per cent range. The following graphs were compiled from responses to the client surveys. The parties were asked to rate our service on a scale of one to five, where five represents an excellent level of service and one equates to a poor rating. A rating of five or four was considered equivalent to a “Yes” response. 1. TIMELINESS Timeliness is a key indicator in that it demonstrates that the systems, procedures and resources are in place to deliver a reasonable and acceptable service to the community. Services must be delivered in a timely manner to meet customer service standards but not so as to impede the role of the Commission.

83 17

88 12

90 10

0 20 40 60 80 100

%

2005/06

2006/07

2006/07 Target

Timeliness

Yes

Unsure

No

Figure 1

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Department of the Registrar, WAIRC Annual Report 2007

Our customers were asked to indicate their level of satisfaction with the time taken to respond to their needs in all situations, including telephone enquiries, attendance at our office and the timely provision of relevant documentation and instructions. The survey results indicate a high level of satisfaction in the timely response by officers of the Department. Although it was slightly below our target in this area the customer level of satisfaction has increased from the previous year. (Refer figure 1). Timeliness has been a key effectiveness indicator since 2005/06. 2. ACCURACY AND RELEVANCE The ability to conduct our business accurately is crucial in enabling the Commission to effectively perform its role. It is imperative that we strive to ensure all documentation and information provided to our customers is accurate and relevant. Accuracy and relevance is a key indicator as the community relies on this information to assist in preparation and presentation of their matter before the Commission. Our customers were asked to assess our service in regards to the relevance of information provided to them and how well this information was explained and presented. Customers were asked how accurate and up to date the documentation was and to what extent it meet their individual requirements.

86 12 2

93 6

89 10

87 13

88 11

85 15

0 20 40 60 80 100

%

2002/03

2003/04

2004/05

2005/06

2006/07

2006/07 Target

Accuracy and Relevance

Yes

Unsure

No

Figure 2

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Department of the Registrar, WAIRC Annual Report 2007

The survey results indicate a high level of satisfaction in the accuracy and relevance of the information provided to our clients. (Refer figure 2). While the results indicate our ongoing achievement of the predetermined target level in this area, there is the opportunity for us to progress in this area. We continue to identify avenues to maintain and improve these results. Our intention for next year is to implement a cross skilling program among relevant staff members to ensure a greater range of knowledge in an attempt to improve our service delivery. Recent fundamental federal legislative changes to employment legislation, and the announcement of more, have created a complex industrial relations environment which has created confusion and anxiety in the community placing greater demands and stress upon our staff. KEY EFFICIENCY INDICATOR Service 1 Support to the Western Australian Industrial Relations Commission and Industrial Magistrates Court. Service Description:

“To provide effective and efficient support to the Western Australian Industrial Relations Commission allowing that tribunals to provide the community with an efficient means of preventing or resolving industrial relations matters. This output includes the provision of services and support to the Industrial Magistrates Court”.

For 2006/07, the total cost of this service is $4,275m. In 2005/06 the reported cost of this service was $5,072m. The efficiency of this service is measured by “the average cost per application registered and recorded”. For the outcome of a service that supports the Industrial Relations Commission in resolving industrial relations matters, it is important that the registry services are provided on a value for money basis. Figure 3 measures the cost per application. It is derived by dividing the total cost by the number of applications received. This measure is directly affected by legislative changes as Commission administrative arrangements alter their procedures for processing different types of applications. In addition the Department has no capacity to influence the number of applications lodged.

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Department of the Registrar, WAIRC Annual Report 2007

$1,425 $1,685$2,366

$4,886$5,513

$0

$1,000

$2,000

$3,000

$4,000

$5,000

$6,000Am

ount

2003/04 2004/05 2005/06 2006/07 2006/07Target

Cost Per Application

Figure 3

In 2006/07 the number of applications lodged fell slightly below the expected target of 906. There has been a gradual decline in the number of applications received over the last several years possibly attributable to factors such as an economic boom creating more and better employment and improved people management skills in the workplace. Since 27 March 2006, there has been a significant reduction in the number of applications lodged because of the enactment of federal employment legislation (“WorkChoices”) which has both diverted applications to the Australian Industrial Relations Commission while also significantly reducing the jurisdiction to lodge any applications anywhere. Another factor which will impact in this area is the WA Government announcement in April 2007 that a range of new legislation will be introduced which is expected to increase the number and range of applications that will be lodged in the future.

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Department of the Registrar, WAIRC Annual Report 2007

32282807

2143

875 906

0

1000

2000

3000

4000

2003/04 2004/05 2005/06 2006/07 2006/07Target

Number of Applications Received

Figure 4

Notwithstanding the number of applications received, there has to be a minimum level of infrastructure in place to receive and process even a few applications. For the period 2006/07 the number of applications received was 875. Figure 4 shows the number of applications received for each reporting period since 2003/04. Details on these applications form part of the Industrial Relations Commission Annual Report. Service 2 Conciliation and Arbitration by the Western Australian Industrial Relations Commission. This service represents the activities of the Independent Court and Tribunal As defined in section 3 of the Financial Management Act (2006) and Treasurer’s Instruction 951, the Commission is an Affiliated Body of the department and is serviced by the department. The Commission relies on the department to manage and report its financial affairs but is not subject to any form of operational control or reporting requirements by the department or Government, reporting directly to Parliament. Therefore the department does not report on the performance of the Commission and this service.

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Department of the Registrar, WAIRC Annual Report 2007

3.3 MINISTERIAL DIRECTIVES No Ministerial directives were received during the financial year.

3.4 OTHER FINANCIAL DISCLOSURES PRICING POLICIES ON SERVICES The Department has discretion to charge for services rendered subject to Ministerial approval. All pricing and costing is undertaken in accordance with Premier Circulars. CAPITAL WORKS The Departments ongoing asset replacement plan addresses the turnover of technology and resources that are at the end of their useful life. The planned outcome is that the continued investment in strategic information technology will continue to yield effective information systems to meet modern community expectations and that Court facilities and services continue to provide an appropriate environment for the resolution of Industrial matters. INCOMPLETE CAPITAL WORKS PROJECT Our Offsite Disaster Recovery Solution project addresses current Government concerns regarding business continuity within Government agencies by leveraging extended capabilities of our Storage Area Network (SAN). The project involves the off site installation of a SAN which mirrors our existing production network. Adopting this approach will mean that our Virtualized Server Infrastructure is almost immediately available to the Commission should a disaster occur, enabling continuity of service delivery. The estimated total cost of this project is $70,000 and completion is anticipated early in 2007/08.

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Department of the Registrar, WAIRC Annual Report 2007

3.5 EMPLOYMENT AND INDUSTRIAL RELATIONS

STAFFING At 30 June 2007 the Department employed 54 permanent and contract staff. This figure does not include the Acting President, the seven members of the WA Industrial Relations Commission and their Associates. Four employees are currently seconded to other agencies. The following show the distribution of the staff throughout the Department

EEA's4

Executive5

Registry and Records

11Chambers

12

Library3

Corporate Services

13

Publications and Awards

6

The following table shows the distribution by salary level and gender.

Employees by Gender and Classification Classification Female Male Total

Level 1 4 0 4 Level 2 13 2 15 Level 3 11 4 15 Level 4 2 3 5 Level 5 3 3 6 Level 6 0 1 1 Level 7 2 2 4 Level 8 2 1 3 Level 9 0 0 0 Special 0 1 1 TOTAL 37 17 54

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Department of the Registrar, WAIRC Annual Report 2007

STAFF TURNOVER During the year two new staff members were recruited, one being a school based trainee. Staff requirements were sourced internally where possible and this, along with natural attrition saw a reduction in employee numbers for the year. Four staff members have commenced secondments with other Public Sector agencies; two employees were transferred and one staff member retired. EMPLOYMENT CONDITIONS The employment terms and conditions of the majority of our staff continue to be covered by the Public Service General Agreement and the Public Service Award. The number of staff on Statutory Contracts has been reduced to three and these are expected to transfer to the award shortly. CAREER AND PERSONAL DEVELOPMENT The Department continues to support the career and personal development of staff. Staff resources have been dedicated to sourcing training initiatives and to managing the training opportunities for individuals according to self or manager nominated skill and knowledge requirements. Staff members are given the opportunity to study part-time in line with departmental policy and attend training courses, seminars and conferences. OCCUPATIONAL SAFETY AND HEALTH There were no workers compensation claims during the year. Occupational Health and Safety committee members attended refresher representative training courses this year. The committee has also been busy planning a Wellness and Healthy Lifestyle Programme which will be launched in August 2007. The first initiative will be the health assessment of staff, this is mandatory for participation in the programme and it will also enable measurement of improvement in fitness levels of participants. A survey was conducted to provide a profile of the types of exercise and information sessions which were attractive to staff and these will be introduced over time. PLAN FOR WOMEN’S OUTCOMES

The Department fully supports and encourages the celebration of the role of women in our workforce. We are unable to provide major events but we will support events that are undertaken to celebrate the role of women in the community.

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Department of the Registrar, WAIRC Annual Report 2007

3.6 GOVERNANCE DISCLOSURES CONTRACTS WITH SENIOR OFFICERS At the date of reporting, other than normal contracts of employment of service, no Senior Officers, or firms of which Senior Officers are members, or entities in which Senior Officers have substantial interests had any interests in existing or proposed contracts with the Department and Senior Officers. DIRECTORS INSURANCE Directors and Officers Liability for the 2006/07 financial year was arranged through Riskcover. Total cost of the premium was $5477.40 inclusive of GST with Directors and Officers contributing 1% to the premium.

3.7 OTHER LEGAL REQUIREMENTS ADVERTISING In accordance with section 175ZE of the Electoral Act (1907), the Department of the Registrar is required to report on expenditure incurred during the financial year in relation to advertising and sponsorship. This agency expended $6,359.64 on newspaper advertising in respect of notices required by the operation of the Industrial Relations Act. All of this expenditure was paid to the Government contractor for media advertising. There was no expenditure in the market research, direct mail and polling areas by the Department. DISABILITY ACCESS PLAN OUTCOMES The Department of the Registrar is committed to supporting people with disabilities by improving access to its information, services and facilities. In 2007, our disability committee undertook to review the Department’s Disability Services Plan, consult with key stakeholders and draft a new Disability Access and Inclusion Plan (DAIP) to guide further improvements to access and inclusion. The process included: ▫ examination and review of the existing plan and progress to date; ▫ examination of relevant department documents and strategies; ▫ investigation of trends and good practice in access and inclusion; and ▫ consultation with key staff and members of the community.

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Department of the Registrar, WAIRC Annual Report 2007

Feedback received as a result of the consultation enabled us to identify and develop strategies to address existing barriers to access and inclusion in an effort to achieve the following six desired outcomes of our DAIP. Outcome 1 - People with disabilities have the same opportunities as other

people to access our services and any events we organise. Outcome 2 - People with disabilities have the same opportunities as other

people to access our buildings and other facilities. Outcome 3 - People with disabilities receive information from us in a format that

will enable them to access the information as readily as other people are able to access it.

Outcome 4 - People with disabilities receive the same level and quality of

service from our staff as other people receive from our staff. Outcome 5 - People with disabilities have the same opportunities as other

people to make complaints to the Department of the Registrar (WAIRC).

Outcome 6 - People with disabilities have the same opportunities as other

people to participate in any public consultation by the Department of the Registrar (WAIRC).

PROGRESS SO FAR The Department of the Registrar provides for access to public areas by ensuring: ▫ Doors to public areas are wide enough to allow wheelchair access; ▫ Wheelchair ramps are available for access to the witness boxes in all

Hearing Rooms; ▫ Reception counter has been modified to improve access; and ▫ Accessible toilets are available for public use. An externally provided general awareness training session was attended by all staff to provide an insight into the difficulties experienced by people with disabilities and strategies we could adopt to alleviate these difficulties. Due to staff turnaround it is now considered appropriate to repeat this training. Appropriate signage now clearly identifies the reception and the 18th floor accessible toilet. Audio versions of transcript of court proceedings are now readily available and our library research computer has been fitted with a large lettered keyboard.

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Department of the Registrar, WAIRC Annual Report 2007

REVIEW AND EVALUATION The Department will continue to review and evaluate our DAIP and work towards fulfilling the strategies included in the implementation plan. The Department of the Registrar acknowledges the input received from our staff and many individuals and groups within the community, which has been invaluable in the preparation of our DAIP. The plan can be viewed at http://www.wairc.wa.gov.au/Pages/Publications or is available in alternative formats on request. RECORD KEEPING PLAN The Record Keeping Plan, endorsed by the State Records Office has been continually evaluated and up-dated against the department’s changing record keeping systems and requirements. The Department has undertaken a number of record keeping initiatives over the past 12 months. This includes the development of a project to electronically scan records of interest such as Union files which date back to the early 1900’s. The integration of TRIM Context with the Court Application Management System which allows Registry staff to view applications electronically has proved successful and is used on a daily basis. The Department has also developed an Intranet site for recordkeeping information to assist both new and existing employees understand their roles and responsibilities with regard to recordkeeping. The following initiatives are currently underway: ▫ The introduction of Electronic Document Records Management (EDRM); ▫ Training requirements will be reviewed in line with the introduction of

EDRM; ▫ Review of the Records intranet site to include more online training options

for new and existing staff; and ▫ The efficiency and effectiveness of the record keeping systems and

practices will be reviewed and fed into the Record Keeping Plan review process.

The Department will ensure our induction program includes introducing new staff members to their record keeping responsibilities. The number of enquiries in regard to Workplace Agreements has dropped considerably over the past twelve months. The Department will be undertaking an archival project over the next twelve months to ensure that a selection of Workplace Agreements is retained as State Archives. The Workplace Agreements Management System (WAMS) database has been migrated and will be updated with the archival information.

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Department of the Registrar, WAIRC Annual Report 2007

EQUAL EMPLOYMENT OPPORTUNITY EQUITY AND DIVERSITY The Department is committed to developing an equitable and diverse work force. All principles of equal opportunity are encouraged throughout the workplace and staff awareness is maintained by circulating materials of interest to all staff and encouraging staff to attend forums and seminars presented by the Office of Equal Employment Opportunity. In 2006 the Department completed our EEO Management plan 2006-2010 including initiatives aimed at achieving the following outcomes: Outcome 1 - Inclusive culture and harassment free workplace

The organisational culture values diversity and the work environment is free from racial and sexual harassment.

Outcome 2 - Employment practices and policies are free of bias

Workplace is free from employment practices that are biased or discriminate unlawfully against employees or potential employees.

Outcome 3 - Equity and diverse group strategies

Employment programs and practices include strategies for EEO groups, to achieve workforce diversity

In addition, our management plan established performance targets in support of the Government’s priority to increase the diversity of the public sector workforce at all levels for:

▫ Improved distribution of women;

▫ Improved representation at all levels for Indigenous Australians, people from culturally diverse backgrounds and people with disabilities; and

▫ Increased representation of youth. The table below shows our performance in each aspect of diversity and equity since 2003. Note all figures below are given as a percentage.

Diversity Group 2003 2004 2005 2006 2007

Women represented in management 47.1 53.3 53.3 58.3 67.5

People from culturally diverse backgrounds in the workforce 17.6 13.3 8.3 10.9 18.2

Indigenous Australians in the workforce 2.0 2.2 1.9 1.9 1.8

People with Disabilities 2.0 4.4 3.6 3.6 7.3

People under 25 years of age in the workforce 9.2 9.1 7.7 12.7 7.4

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Department of the Registrar, WAIRC Annual Report 2007

For the 2006/07 year the Department performed satisfactorily against both our own performance targets and against Public Sector targets as indicated in the graphs below:

0

10

20

30

40

50

60

70

Public Sector Target Agency Target Agency Result

Women Represented in Management (%)

02468

101214161820

Public Sector Target Agency Target Agency Result

People from Culturally Diverse Backgrounds in the Workplace (%)

0

0.5

1

1.5

2

2.5

3

Public Sector Target Agency Target Agency Result

Indigenous Australians in the Workforce (%)

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Department of the Registrar, WAIRC Annual Report 2007

012345678

Public Sector Target Agency Target Agency Result

People with Disabilities in the Workforce (%)

0

2

4

6

8

10

12

14

Public Sector Target Agency Target Agency Result

People under 25 years of age in the Workforce (%)

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Department of the Registrar, WAIRC Annual Report 2007

COMPLIANCE WITH PUBLIC SECTOR STANDARDS AND ETHICAL CODES PUBLIC SECTOR MANAGEMENT ACT 1994 SECTION 31(1) In the administration of the Department of the Registrar, I have complied with the Public Sector Standards in Human Resource Management, the Western Australian Public Sector Code of Ethics and the Department’s Code of Conduct. Actions taken to monitor and ensure compliance include: ▫ Induction material provided to new staff includes information pertaining to

the Standards and Codes of Conduct. Links to the Standards are also available for all staff on the Department’s intranet. The Standards are applied to all Departmental practices and policies.

▫ Information regarding Public Sector Standards is included with each

recruitment application package. The Human Resources section undertakes a monitoring and advisory role in relation to compliance and ensures all selection panels are aware of the Standards.

▫ Our Code of Conduct is currently under review which will include staff

consultation, giving staff the opportunity to provide input with the intention of encouraging staff awareness and ownership of the Code of Conduct. Awareness raising workshops will be conducted upon completion of the review.

▫ The Public Sector Code of Ethics continues to be communicated to staff

through the induction process and on the Department’s intranet. Departmental policies are consistent with ethical principles and codes.

During the year 2006/07 there were no breach claims lodged regarding the Public Sector Standards, the WA Code of Ethics or our Code of Conduct.

John Spurling Chief Executive Officer JULY 20, 2007 BLICATIONS AND AWARDS

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Department of the Registrar, WAIRC Annual Report 2007

3.8 GOVERNMENT POLICY REQUIREMENTS CORRUPTION PREVENTION The Department has developed a Code of Conduct which outlines and sets a high standard of conduct which is in line with public expectations of integrity and accountability. This is available to all staff and forms part of the induction process for new employees. The document clearly outlines the consequences of non-compliance and presents information and direction for the reporting of misconduct or corrupt behaviour. The Code of Conduct booklet includes guidelines on accepting gifts or favours, conflicts of interest and disclosure of confidential or sensitive information. It also addresses the need to apply ethical standards in regards to purchasing, use of resources and general behaviour. A comprehensive guide is provided in regards to the area of information technology, covering aspects of acceptable computer and internet usage, including remote access to the Department’s computer network. We continue to identify, analyse, evaluate and manage all risks through internal policy, communication and business continuity planning. The Department’s Internal Audit Committee ensures all activities are independently reviewed to confirm compliance with departmental and Government policies, Treasurers Instructions and the Financial Management Act (2006). Internal controls are in place to prevent misconduct, address issues of potential fraud and corruption. Both internal and external audit assessments in 2006/2007 confirmed that all internal controls at agency level are adequate. An external quality assessment of our internal audit function will be undertaken before December 2007. SUSTAINABILITY In December 2004 a sustainability plan was adopted as part of the Government’s wider sustainability policy. The goal of the sustainability plan was to integrate the concepts surrounding sustainability into each and every activity of the Department. The Department’s three year sustainability plan was developed in accordance with the Western Australian Government’s sustainability objectives. OBJECTIVE ONE: To conduct planning, reporting and decision-making in accordance with sustainability principles actions to meet commitments within the Sustainability Code of Practice. The Department is committed to ensuring our activities are aligned with the goals and outcomes contained in the Better Planning - Better Futures framework and the sustainability principles and practices of the State Governments sustainability strategy.

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Department of the Registrar, WAIRC Annual Report 2007

In all strategic planning and decision making, we incorporate the principles of sustainability where appropriate so that we can contribute to the future of Western Australia in a positive way. Policy is currently under active development to assist in the examination of procurement policy and its consequential impact on the agencies Greenhouse footprint. OBJECTIVE TWO: To conduct agency operations in a way that they support sustainability. Water and Energy audits were conducted as part of the sustainability plan. Consequential actions included the re-lamping of all office areas, the virtualization and reduction of heavy power consuming servers. Energy consumption issues became a key factor in the re-negotiation for the tenancy lease and have resulted in the installation of more efficient thermostat units throughout the leased areas of the building. Significant power savings are anticipated as a result as well as greater comfort levels for staff and clients. Targets for energy consumption have been set, met and exceeded. A review of agency vehicle usage has been conducted with a view to optimizing the fleet. Vehicles with a lower energy footprint have been given preference in any leasing decisions and a significant percentage of vehicles will be Hybrids by the end of 2007. An increased emphasis on occupational health and safety has seen a continuous improvement in risk identification, control and training in this area. The Occupational Health and Safety Committee have developed a wellness program for all staff which has been approved and has now commenced. We have provided a suite of online functions for the community. This reduces the need for travel to our Perth office. A virtual interface has been trialled in a remote location to allow public access to staff and resources in Perth without the need for travel or maintenance of a rural office. Procurement reform in the area of sustainable purchasing is currently under active development. OBJECTIVE THREE: To empower and encourage employees to embrace sustainability. Staff awareness of their contribution to sustainability has been increased by a continual and heightened focus being placed on the part each of us play in the sustainability process. Secure facilities have been provided for bicycle storage which has encouraged staff to consider alternative means of travel to and from work. Showering facilities have recently been installed to encourage this. Performance of the agencies key sustainability indicators are regularly discussed with staff and the need for active participation is communicated.