OFFICE OF THE LEGISLATIVE ASSEMBLY ANNUAL ......Office of the Legislative Assembly: Annual Report...

OFFICE OF THE LEGISLATIVE ASSEMBLY

ANNUAL REPORT 2016-2017

2 Office of the Legislative Assembly: Annual Report 2016-17

ISSN 1036-4390 (Print)

ISSN 1835-0569 (Online)

© Office of the Legislative Assembly This publication is subject to copyright. Except as permitted under the Copyright Amendment (Parallel Importation) Act 2003, no part of it may in any form or by any means (electronic, mechanical, microcopy-ing, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission. Enquiries should be addressed to the publishers.

First published October 2017 Published in Australia by the Office of the Legislative Assembly

Office of the Legislative Assembly 196 London Circuit Canberra ACT 2601 Australia

Telephone 6205 0439 Facsimile 6205 3106

Email – [email protected] Web – www.parliament.act.gov.au

Produced by: ACT Government Publishing Services Publication No 17/0800

Printed on 100% recycled paper

https://www.legislation.gov.au/Details/C2004A01110/Html/

mailto:[email protected]

http://www.parliament.act.gov.au

Office of the Legislative Assembly: Annual Report 2016-17 3

TRANSMITTAL CERTIFICATE

Joy Burch MLA Speaker Legislative Assembly for the ACT Civic Square London Circuit Canberra ACT 2601

Dear Madam Speaker,

I am pleased to submit for your information and presentation to the Legislative Assembly for the ACT, this annual report of the Office of the Legislative Assembly (the Office) for the year ended 30 June 2017.

Pursuant to section 7B of the Annual Reports (Government Agencies) Act 2004, the Office is required to prepare a report that includes an account of the management of the Office during the reporting year. You will be aware, however, that the Office is not required to comply with an annual report direction made by the minister in accordance with section 8 of the Act.

I commend the report to you and trust that you find it informative.

Tom Duncan Clerk Legislative Assembly for the ACT October 2017

http://www.legislation.act.gov.au/a/2004-8/default.asp


CONTENTSTRANSMITTAL CERTIFICATE ........................................................................................................................................3THE CLERK’S OVERVIEW 2016-2017 .............................................................................................................................6 2016-2017 AT A GLANCE .......................................................................................................................................7 Size of the Assembly .....................................................................................................................................................7 New organisational structure.......................................................................................................................................7 Legislation .....................................................................................................................................................................7 Questioning the executive ...........................................................................................................................................7 Revised standing orders for the Ninth Assembly .........................................................................................................7 Committees ..................................................................................................................................................................7 Completion of accommodation project .......................................................................................................................8 Development of ICT ......................................................................................................................................................8 THE YEAR AHEAD ..................................................................................................................................................9 Protective Security Policy Framework .........................................................................................................................9 Construction of the Constitution Place Development–monitoring impact ................................................................9 Redevelopment of Procedural Information Production System (PIPS) .......................................................................9 ICT future planning .......................................................................................................................................................9 Archival strategy ...........................................................................................................................................................9SECTION A PERFORMANCE REPORTING ...................................................................................................................11 THE ORGANISATION............................................................................................................................................12 Role of the Office of the Legislative Assembly (the Office) ........................................................................................12 Office’s approach ........................................................................................................................................................12 Values .......................................................................................................................................................................13 Priorities .....................................................................................................................................................................14 Structure .....................................................................................................................................................................14 O RGANISATIONAL STRUCTURE..............................................................................................................................16 ASSEMBLY PROCEEDINGS ...................................................................................................................................17 Chamber proceedings ................................................................................................................................................17 Assembly committees ................................................................................................................................................17 PROCEDURAL DIGEST ..........................................................................................................................................23 Eighth Assembly .........................................................................................................................................................23 Ninth Assembly ..........................................................................................................................................................24 INTERPARLIAMENTARY ACTIVITIES .....................................................................................................................26 Commonwealth Parliamentary Association ..............................................................................................................26 Kiribati twinning arrangement ...................................................................................................................................26 Papers presented .......................................................................................................................................................26 FINANCIAL REPORT AND MANAGEMENT DISCUSSION AND ANALYSIS ....................................................................................................................................................27 ANALYSIS OF THE OFFICE’S PERFORMANCE ........................................................................................................27 Members’ assessment of Office performance ..........................................................................................................27 Parliamentary advice and support .............................................................................................................................29 Business administration and support ........................................................................................................................30 Community and parliamentary engagement .............................................................................................................30SECTION B CONSULTATION AND SCRUTINY REPORTING ..........................................................................................35 INTERNAL AND EXTERNAL SCRUTINY ..................................................................................................................36SECTION C LEGISLATIVE AND POLICY BASED REPORTING..........................................................................................39 RISK MANAGEMENT AND INTERNAL AUDIT ........................................................................................................40 Risk management ...................................................................................................................................................... 40 Internal audit ............................................................................................................................................................. 40 LEGISLATIVE ASSEMBLY COMMITTEE RECOMMENDATIONS ...............................................................................41 FRAUD PREVENTION ...........................................................................................................................................41 PUBLIC INTEREST DISCLOSURE ............................................................................................................................41 FREEDOM OF INFORMATION ..............................................................................................................................41 Section 7 statement ...................................................................................................................................................41 Section 8 statement .................................................................................................................................................. 44 Section 79 statement ................................................................................................................................................ 44


INTERNAL ACCOUNTABILITY ...............................................................................................................................45 HUMAN RESOURCE PERFORMANCE ...................................................................................................................45 STAFFING PROFILE...............................................................................................................................................46 MEMBERS’ STAFF EMPLOYMENT ........................................................................................................................48 LEARNING AND DEVELOPMENT ..........................................................................................................................49 Members’ staff ...........................................................................................................................................................49 WORKPLACE HEALTH AND SAFETY ......................................................................................................................49 WORKPLACE RELATIONS .....................................................................................................................................50 STRATEGIC ASSET MANAGEMENT ......................................................................................................................50 The Assembly building ...............................................................................................................................................50 Capital upgrade funding and expenditure .................................................................................................................50 Asset maintenance and repairs ..................................................................................................................................51 Office accommodation ...............................................................................................................................................51 Additions and deletions ..............................................................................................................................................52 Contractors .................................................................................................................................................................53 Art collection ..............................................................................................................................................................54 TERRITORY RECORDS ..........................................................................................................................................54 Records Management Program .................................................................................................................................56 HUMAN RIGHTS ACT ...........................................................................................................................................55 SUSTAINABILITY REPORTING ..............................................................................................................................56 GreenPower purchased for 2016-2017 ......................................................................................................................56APPENDICIES .............................................................................................................................................................61 APPENDIX 1 – SITTING DAYS ...............................................................................................................................62 APPENDIX 2 – PROCEEDINGS ..............................................................................................................................63 APPENDIX 3 – MINUTES OF PROCEEDINGS .........................................................................................................64 APPENDIX 4 – BILLS AND AMENDMENTS 2016-2017 ...........................................................................................65 APPENDIX 5 – BILLS PRESENTED..........................................................................................................................66 APPENDIX 6 – QUESTIONS WITH AND WITHOUT NOTICE ...................................................................................67 APPENDIX 7 – COMMITTEE STATISTICS – EIGHTH AND NINTH ASSEMBLY ...........................................................68 APPENDIX 8 – BROADCASTING AND WEBSITE MANAGEMENT ...........................................................................75 APPENDIX 9 – LIBRARY AND REFERENCE SERVICES .............................................................................................76 APPENDIX 10 – MEMBERS OF THE EIGHTH AND NINTH ASSEMBLIES ..................................................................77 APPENDIX 11 – OFFICE HOLDERS OF THE EIGHTH AND NINTH ASSEMBLIES ........................................................78 APPENDIX 12 – MINISTERS AS AT 30 JUNE 2017 ..................................................................................................79 APPENDIX 13 – REMUNERATION OF MLAS .........................................................................................................81 APPENDIX 14 – NON-EXECUTIVE MEMBERS’ STAFF EMPLOYMENT .....................................................................82 APPENDIX 15 – VISITS BY MEMBERS AND PARLIAMENTARY OFFICERS FROM OTHER LEGISLATURES, DELEGATIONS AND OTHERS .................................................................................85 APPENDIX 16 – ADMINISTRATIVE SUPPORT FOR THE ASSEMBLY BRANCH OF THE COMMONWEALTH PARLIAMENTARY ASSOCIATION 2016-2017 ..............................................................85 APPENDIX 17 – EDUCATION PROGRAM ..............................................................................................................86 APPENDIX 18 – FINANCIAL STATEMENTS AND MANAGEMENT DISCUSSION AND ANALYSIS ...............................87 GENERAL OVERVIEW ..........................................................................................................................................87 OBJECTIVES .........................................................................................................................................................87 RISK MANAGEMENT ...........................................................................................................................................87 REPORTING ENTITIES ..........................................................................................................................................88 CONTROLLED FINANCIAL PERFORMANCE ...........................................................................................................88 Net Cost of Services ...................................................................................................................................................88 TOTAL EXPENDITURE ..........................................................................................................................................89 Total Own Source Revenue ........................................................................................................................................89 CONTROLLED FINANCIAL POSITION ....................................................................................................................90 Total Assets................................................................................................................................................................ 90 Total Liabilities ............................................................................................................................................................91 TERRITORIAL STATEMENT OF INCOME AND EXPENSES .......................................................................................91 Total Income ...............................................................................................................................................................91 Total Expenditure .......................................................................................................................................................91 TERRITORIAL FINANCIAL POSITION .....................................................................................................................92 Total Assets.................................................................................................................................................................92 Total Liabilities ............................................................................................................................................. 92


THE CLERK’S OVERVIEW 2016-2017

The enlargement of the Assembly from 17 to 25 members, which occurred at the Australian Capital Territory election in October 2016, was the most significant change to the Territory’s governance arrangements since self-government commenced in 1989.

In responding to the change, the Office has reconsidered how it provides support and advice to the legislature and how best to accommodate additional members and staff. It has also adopted changes to its organisational structure to more closely align with the Office’s statutory functions. These matters have occupied much of the Office’s attention during this reporting period.

We have had a productive year, working with the Speaker, MLAs, their staff, and Office staff to make the transition to an enlarged Assembly a successful one. I would like to thank all Office staff for their dedication and hard work throughout 2016-2017, which has enabled the organisation to deliver services and fulfil its functions to such a high standard. I trust that members, their staff, and the wider public sector see the value that the Office brings to supporting the Territory’s unique system of government.

Tom Duncan Clerk

October 2017


2016-2017 AT A GLANCESize of the AssemblyOn 15 October 2016, ACT electors elected 25 members to the Legislative Assembly for the first time.

Twelve of the 25 members were newly elected, which also resulted in a substantial number of new staff. The Office provided support in relation to: procedural; payroll and entitlements; information technology; security, and building services.

New organisational structureA new organisational structure for the Office took effect from 29 August 2016, in which the Office’s parliamentary support and business support functions were organised into two separate branches, headed by the Deputy Clerk and a new General Manager, respectively. A third branch, the Office of the Clerk was established with governance, procedural, and education functions.

LegislationThe Office facilitated the presentation of 27 executive bills, and two private members’ bills into the Legislative Assembly, and arranged for the notification of 39 passed bills. The Office also processed the tabling of 329 items of subordinate legislation.

Questioning the executiveThe Office supported members in their scrutiny of the executive within the Chamber, processing 377 questions on notice. During the reporting period, 1014 questions without notice were asked.

Revised standing orders for the Ninth AssemblyThe Assembly modified its standing orders in response to recommendations by the Eighth Assembly’s Standing Committee on Administrative and Procedure. The changes, designed to accommodate an expanded Assembly of 25 members, related to the number of Assistant Speakers, the time allocated to matters of public importance, the number of supplementary questions at question time, and the time limit for answers to questions without notice and supplementaries.

CommitteesBetween July and October 2016, the Office supported six standing committees and two select committees, which, together, tabled 16 reports, held four public hearings, took evidence from 17 witnesses, received three submissions, considered 13 statutory appointments, and considered 19 bills and 165 pieces of subordinate legislation (as part of the legislative scrutiny role).

Following the 2016 Assembly election, from October 2016 to June 2017, the Office supported eight standing Committees and three select committees, which to the end of June 2017 had tabled 17 reports, held 28 public hearings, took evidence from 478 witnesses, received 228 submissions, considered 65 statutory appointments, and considered 21 bills and 189 pieces of subordinate legislation.


Completion of accommodation projectIn time for the election of an expanded Assembly membership, the accommodation project that began as a planning process in 2015, and which saw extensive refurbishment to the Assembly building throughout 2016, was completed in September 2016. The accommodation project delivered:

• six new member and ministerial suites—enabling the Assembly building to house its expanded membership of 25, with flexibility as to the number of ministers offices that can be configured at any time;

• new paint and carpeting throughout the building to match new works;• new meeting rooms with audio-visual facilities;• an upgrade of the building’s heating, ventilation and cooling system;• upgrades to many kitchens and bathroom areas; and• a new central table in the Assembly Chamber at which the Chief Minister, Leader of the Opposition and

their respective deputies would be seated during Assembly proceedings (finalised for sittings of the Ninth Assembly in November 2016).

Members of the Ninth Assembly in the Chamber, February 2017.

Development of information communications technology (ICT)The Office undertook a range of projects during 2016-2017 to develop its ICT infrastructure and replace legacy systems. This included the expansion of the wireless network throughout the Assembly building, work on the migration of the Assembly intranet to a SharePoint platform and replacement of the audio-broadcasting system.


THE YEAR AHEADProtective Security Policy FrameworkFunding received in the 2017-2018 budget has enabled the Office to permanently fill the position of Manager, Security and Building Services, which will in turn enable the Office to build on the work it has done to achieve compliance with the Territory’s Protective Security Policy Framework. During the year ahead, the Office expects to complete the development of a Protective Security Plan to build on the Office’s compliance with the framework.

Construction of the Constitution Place Development–monitoring impactDuring 2017-2018, construction will begin of the Constitution Place Development, on land adjacent the Assembly Building. Building works are expected to have a significant impact and may cause some disruption to Assembly’s operations. The Office will work closely with developers and other key stakeholders to minimise the impact of these disruptions on staff in the Assembly building.

Redevelopment of Procedural Information Production System (PIPS)The project to redevelop the IT system used to produce daily procedural documents for Assembly sittings experienced some delays but user acceptance testing had commenced by the end of the reporting period. The new system is now expected to be in production later in 2017.

ICT future planningWith a number of ICT upgrade projects now nearing completion, the Office will continue to monitor the ICT landscape to ensure it can continue to meet the Assembly’s requirements into the future. This will be formalised in an ICT Asset Management Plan, which will be used to inform planning and decision making around ongoing investment in the ICT portfolio.

Archival strategyThe Office is currently reviewing its obligations with respect to the creation, capture, handling and storage of significant Assembly records that are to be retained indefinitely as Territory archives. The review is considering how best to preserve both the legacy collection and records yet to be created, to protect their value for future generations. Strategies being considered include those that will reduce reliance on physical paper processes and increase the digital capture of archival records for ongoing access and preservation purposes.

Tom Duncan Clerk

October 2017



SECTION APERFORMANCE REPORTING


THE ORGANISATIONRole of the Office of the Legislative Assembly (the Office)The Office of the Legislative Assembly is established by the Legislative Assembly (Office of the Legislative Assembly) Act 2012 and consists of the Clerk and staff of the Office. Pursuant to section 8 of the Act, the Clerk and Office staff are not subject to direction by the executive or any minister in the exercise of their functions.

Pursuant to section 10 of the Act, the Clerk is responsible for the management of the Office.

Under section 6 of the Act, the Office’s function is to provide impartial advice and support to the Legislative Assembly and its committees and members of the Assembly, including by:

• providing advice on parliamentary practice and procedure, and the functions of the Assembly and committees;

• reporting proceedings of the Assembly and meetings of committees;• maintaining an official record of proceedings of the Assembly;• providing library and information facilities and services for members;• providing staff to enable the Assembly and committees to operate efficiently;• providing business support functions, including administering the entitlements of members who are not

part of the executive; and• maintaining the Assembly precinct.

The Office also provides public education about the functions of the Assembly and committees. The Office may exercise any other role given to it under the Act or another Territory law.

By virtue of section 4 of the Financial Management Act 1996 the Clerk is also vested with the powers of a Director-General in relation to the finances of the Office (section 31).

Office’s approachThe Office is the primary source of advice and support for the institution of parliament in the ACT. It is the steward of Assembly practice and procedure, with a central element of its role being to promote and strengthen the role of the parliament in the particular form of representative democracy which operates in the ACT.

To fulfil its statutory functions, the Office seeks to maintain and strengthen its position as a ‘resilient, reliable and professional parliamentary support organisation supporting a strong, relevant, visible and accessible Legislative Assembly’.



ValuesThe Office’s stated values

Independence The Office values its independence from the executive.

It values the principles and guidelines embodied in the Latimer House Principles as a clear statement of the best practice operation of, and relationship between, the three branches of government.

The Office values the checks and balances embodied in the ACT’s form of government, established in the Australian Capital Territory (Self-Government) Act 1988, in which there are three separate and distinct branches of government (the legislature, the executive, and the judiciary).

Honesty and Integrity The Office is scrupulously honest in its dealings with MLAs, their staff, members of the community and each other and it stands up for its values in all of its dealings.

Impartiality The Office provides its advice and support without fear or favour and without bias towards the particular political or policy matters that come before the Assembly and its committees.

Inter-parliamentary relationships The Office values its participation in, and interactions with, the wider community of parliaments.

Parliamentary service The Office values the institution of parliament and the legislative, representative and accountability related roles performed by the Assembly and its committees.

The Offices values parliamentary service and the primacy of the legislative arm of government as the most direct embodiment of the will of the people of the ACT.

Respect The Office shows respect in all of its professional relationships.

Transparency and accountability The Office is open about how it performs its roles and the decisions it makes; it is accountable to the Office of the Speaker, the Assembly and its committees for the work it does.

http://www.austlii.edu.au/au/legis/cth/consol_act/acta1988482/

http://www.austlii.edu.au/au/legis/cth/consol_act/acta1988482/


PrioritiesThe Office’s priorities, as outlined in its strategic plan for 2015-2017 are as follows:

1. Implement changes to the Assembly’s recording and broadcasting capabilities.2. Review and advise on potential changes to the Assembly’s standing orders and other elements of practice

and procedure (particularly in relation to any changes required as part of the Assembly’s enlargement in 2016).

3. Implement a staffing and organisational structure within the Office to ensure our advisory and support capabilities meet the demands of the legislature over time (particularly in light of an enlarged Assembly).

4. Anticipate and respond to a changing physical security and information security threat environment.5. Assess and set about securing the necessary financial resources required to fulfil the Assembly’s legislative,

representative and scrutiny related functions. 6. Improve the visibility and accessibility of the Assembly and its committees through the innovative use of

digital technology and greater institutional engagement with the community. 7. Invest in professional development and training based on a strategic assessment of the skills and

knowledge requirements of the Office. 8. Develop effective internal communications and information sharing within and between different areas of

the Office and learn from and contribute to the wider community of parliaments. 9. Build organisational resilience through effective succession, attraction and retention, and business

continuity planning.

StructureDuring the reporting period, the Office underwent an organisational restructure, reducing the number of branches to three:

• Office of the Clerk• Parliamentary Support Branch• Support Services

The Office of the ClerkThe Office of the Clerk is responsible for a range of governance and procedural matters, parliamentary education and public affairs.


Parliamentary Support BranchThe Parliamentary Support Branch is responsible for advising and supporting key parliamentary activities, including:

• Chamber Support—providing administrative and procedural advice and support to the operation of the chamber;

• Committee Support—providing administrative and procedural advice and support to the Assembly standing and select committees;

• Hansard—providing transcripts of Assembly and committee proceedings; and• the Assembly Library—library information and reference services for MLAs, their staff, Office staff and

other ACT public sector employees.

Business Support BranchThe Business Support Branch is responsible for servicing and advising non-executive members, their staff, the Clerk and Office staff in relation to a range of key functions, including:

• Finance—financial and budgetary management services;• Human Resources and Entitlements—HR, payroll and entitlements advisory services;• Broadcasting, Information and Technology—ICT, records management, and broadcasting services; and• Security and Building Services—security, facilities and building management services.


OrganisatiOnal structure

Office of the Legislative Assembly as at 30 June 2017

Office of the Legislative Assembly Annual Report 2016-2017 14

ORGANISATIONAL STRUCTURE

Office of the Legislative Assembly as at 30 June 2017


ASSEMBLY PROCEEDINGSChamber proceedingsIn 2016-2017, the Office provided procedural services to members and their staff, facilitating the efficient functioning of the business of the Assembly on 25 sitting days. The following chart compares the chamber activity in 2015-2016 with 2016-2017:

Figure 1. Chamber activity 2016-2017

A full range of statistics about the business of the Assembly for this and previous years is included in the appendices section of this report.

Assembly committeesCommittees, supported by the Office, contribute to the work of the ACT Legislative Assembly by inquiring into and reporting on a broad range of issues. By conducting inquiries, the committee system aims to ensure that executive government is accountable to the Legislative Assembly and that members of the community have opportunities to participate in the governance of the Territory.

Committee inquiries can arise from direct referral by the Legislative Assembly, as a result of statutory requirements, or as determined by individual committees through self-referral.

Prior to the October election, the Eighth Assembly supported these six standing committees:

• Standing Committee on Administration and Procedure;• Standing Committee on Education, Training and Youth Affairs;• Standing Committee on Health, Ageing, Community and Social Services;• Standing Committee on Justice and Community Safety (also meets in a legislative scrutiny role);• Standing Committee on Planning, Environment and Territory and Municipal Services; and• Standing Committee on Public Accounts.


After the formation of the Ninth Assembly, these eight standing committees were established on 13 December 2016:

• Standing Committee on Administration and Procedure;• Standing Committee on Economic Development and Tourism;• Standing Committee on Education, Employment and Youth Affairs;• Standing Committee on Environment and Transport and City Services;• Standing Committee on Health, Ageing and Community Services;• Standing Committee on Justice and Community Safety (also performs a legislative scrutiny role);• Standing Committee on Planning and Urban Renewal; and• Standing Committee on Public Accounts.

The Office also supported these select committees during the reporting period:

• Select Committee on Estimates 2016–2017, established 10 March 2016, which presented its report to the Assembly on 2 August 2016;

• Select Committee on the Legislative Assembly (Parliamentary Budget Officer) Bill 2016, established 8 June 2016, which presented its report to the Assembly on 2 August 2016; and

• three committees that, although established in the reporting period, are not due to present their findings to the Assembly during this period:

► Select Committee on Estimates 2017–2018, established 16 February 2017; ► Select Committee on 2016 ACT Election and Electoral Act, established 15 December 2016; and ► Select Committee on an Independent Integrity Commission, established 15 December 2016.

For detailed information about Assembly committees: www.parliament.act.gov.au/in-committees

Committee membershipThe composition of all committees is a reflection of the party configuration of the Assembly.

The Eighth Assembly passed a resolution on 27 November 2012 to establish standing committees made up of four members: two members from each of the two major parties represented in the Assembly. This was the first such arrangement since the Assembly’s inception in 1989, as most committees of previous Assemblies have had three members.

The Ninth Assembly passed a resolution on 13 December 2016, that six of the new standing committees would have four members: two members from each of the two major parties represented in the Assembly. A further two standing committees would have a fifth member, an ACT Greens MLA. The three new select committees also have five members, with the inclusion of an ACT Greens MLA.

Committees continue to have the power to self-refer matters. Four committees are chaired by a government MLA, three are chaired by an opposition member (including the Public Accounts Committee), and two committees are chaired by a crossbench member.

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-administration-and-procedure

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-economic-development-and-tourism

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-education,-employment-and-youth-affairs

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-environment-and-transport-and-city-services

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-health,-ageing-and-community-services

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-justice-and-community-safety

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-planning-and-urban-renewal

http://www.parliament.act.gov.au/in-committees/standing-committees-current-assembly/standing-committee-on-public-accounts

http://www.parliament.act.gov.au/in-committees/select_committees/2016-ACT-Election-and-Electoral-Act

http://www.parliament.act.gov.au/in-committees/select_committees/an-Independent-Integrity-Commission

http://www.parliament.act.gov.au/in-committees


Committee staff from L-R: Hamish Finlay, Max Kiermaier (Deputy Clerk and Serjeant-at-Arms), Josephine Brown, Nicola Kosseck, Lydia Chung, Andrew Snedden.

Statutory responsibilities of committeesIn addition to inquiry activity, three committees have significant statutory responsibilities.

The Standing Committee on Justice and Community Safety (in its legislative scrutiny role) is required to examine all bills and subordinate legislation to ensure that legislation does not unduly trespass on individual rights and liberties and complies with the Territory’s Human Rights Act 2004.

The Standing Committee on Planning, Environment, and Territory and Municipal Services is required to examine all draft variations to the Territory Plan referred by the Minister for Planning.

The Standing Committee on Public Accounts, under its resolution of appointment, examines all reports of the Auditor-General which have been presented to the Assembly and monitors reportable contracts of ACT government agencies, and has a range of roles and responsibilities under the Auditor-General Act 1996.




Committee activityIn the period 1 July 2016 to 30 June 2017, the Office supported meetings of standing and select committees on 187 occasions. Committees held 32 public hearings, and tabled 33 reports in the Legislative Assembly. This figure shows a snapshot of overall committee activity.

Figure 2. Committee statistics 2016-2017

Comprehensive statistics relating to all Assembly committee activity for the reporting year are listed at Appendix 7.

Government responses to committee reportsThe Office monitors the receipt of government responses to committee reports, and 20 responses were received during the reporting period.

Of the reports received, 45 per cent (9 reports) received a government response within 90 days and 15 per cent (3 reports) received government responses within 120 days. Eight reports were received after 120 days.

With effect from 15 December 2016, standing order 254A requires government responses to be tabled within four months of the presentation of reports.

Consideration of statutory appointmentsSection 228 of the Legislation Act 2001 requires all ministers to consult with Legislative Assembly committees on proposed appointments to statutory positions for certain boards and advisory bodies. Appointments cannot be made until the committee has responded or until 30 days have elapsed.

In the 2016-2017 financial year, committees considered 78 statutory appointments to a wide range of government bodies. Under continuing resolution 5A, committees are to table a schedule listing appointments the committee considered during the applicable period. For each proposed appointment, the schedule must include the date the request for consideration was received from the responsible minister and the date the committee’s response and comment, if any, was provided.



Committee highlights

Standing Committee on Administration and Procedure

The Standing Committee on Administration and Procedure met on 15 occasions. The committee’s main task was to set the program for private members, executive members and Assembly business.

Throughout the reporting period the committee presented eight reports to the Assembly. Of significance was the inquiry into provisions of the Legislative Assembly (Office of the Legislative Assembly) Act 2012. The inquiry was initiated as a result of a recommendation of the 2016 strategic review of the ACT Auditor-General, undertaken by Des Pearson AO pursuant to section 24 of the Auditor-General Act 1996. In his report on the review, Mr Pearson recommended that:

The Standing Committee on Administration and Procedure consider the continued relevance and adequacy of the provisions of the Legislative Assembly (Office of the Legislative Assembly) Act 2012 and provide recommendations relating to the Office’s capacity to administratively support the Speaker in the performance of the Speaker’s role and functions in relation to these independent officers of the Legislative Assembly.

The committee’s report made three recommendations:

• that the Assembly support the development of new practices and procedures, to give the Assembly a greater role in determining its budget appropriations, including in relation to the Office of the Legislative Assembly and Officers of the Legislative Assembly;

• that the Assembly consider amendments to the Legislative Assembly (Office of the Legislative Assembly Act) 2012 to clarify that one of the Office’s functions is to provide advice and support to the Speaker on their functions in relation to Officers of the Legislative Assembly; and

• that the Assembly resolves to support the operation of strong budget protocols, which establish an independent and separate budget development process for the Assembly consistent with the separation of powers doctrine; and the review of the Budget Protocols proceeds as scheduled and is finalised prior to the 2016 election.

The committee also conducted inquiries into, or considered, the following matters:

• Family-friendly workplaces (including options and flexibility for breastfeeding women and proxy voting). The committee tabled a report into this matter in April 2016. Following this, in June 2016, the Assembly proposed a continuing resolution to the committee for inquiry and report. The committee concluded that while this did not fall within the formal procedures of the Assembly, a protocol for the operation of pairs to encourage and support members who are nursing mothers or have carer responsibilities should be developed. A protocol was developed and signed by the three whips on 28 July 2016.

• Ongoing paper reduction strategies for the Assembly were discussed, with members asked to consider distributing Assembly chamber and committee documents electronically, to streamline processes and reduce the Assembly’s paper usage.

• Proposed amendments to standing orders, as a consequence of the increased number of members, were adopted on 13 December 2016. Changes included increasing the number of Assistant Speakers, increasing the time allocated to matters of public importance, reducing the number of supplementary questions at question time, the introduction of a questions on notice paper, an undertaking to review the standing orders in the third year of the Assembly, and the time limit for the answering of each question without notice and supplementaries being set at 2 minutes.

• Three reports from the Commissioner for Standards in relation to the conduct of members. In each instance the committee reported to the Assembly that it agreed with the Commissioner’s recommendation and that no further action was required. The committee undertook to review the operation of the Commissioner for Standards referral processes. The committee tabled its report in the Assembly on 11 May 2017. The Assembly had not finalised its consideration of the report at the end of this reporting period.

http://www.legislation.act.gov.au/a/2012-26/





The committee also agreed, in accordance with a recommendation of the Commissioner for Standards, to conduct a review of the Members’ Code of Conduct, before members of the Ninth Assembly were asked to affirm/reaffirm their commitment to the code. The committee engaged the Assembly’s Ethics and Integrity Adviser to conduct a review of the code and recommend changes for consideration. The committee presented its report, including a proposed revised code of conduct to the Assembly on 11 May 2017. The Assembly was still considering the report at the time of reporting.

Standing Committee on Justice and Community Safety (Legislative scrutiny role)

The Standing Committee on Justice and Community Safety, in performing its legislative scrutiny role, met on 11 occasions (a total of 6 hrs. 28 min). The committee issued nine reports, made two standing order 246A statements, and considered:

• 40 bills;• 354* items of subordinate legislation;• 22 Government responses;• one Executive Members’ response• 10 regulatory impact statements;• Government amendments to three executive bills; and• five national regulations.

*This figure includes comment on subordinate law SL2016-23, which was not tabled in the Assembly in the usual way, but formed part of clause 14 of the Discrimination Amendment Bill 2016.

Selection processes were undertaken to appoint legal advisers to the committee for the duration of the Ninth Assembly. The Speaker appointed Stephen Argument and Daniel Stewart as legal advisers in January 2017.

Select Committee on Estimates 2016-2017

The Select Committee on Estimates 2016-2017 was established by the Assembly on 10 March 2016.

The Select Committee on Estimates was created to examine both the Appropriation Bill 2016‐2017 and the Appropriation (Office of the Legislative Assembly) Bill 2016‐2017.

The committee engaged expert technical assistance to conduct an economic and financial analysis of the budget. Following a process for expressions of interest, Pegasus Economics was selected to assist the committee.

Pegasus Economics provided the committee with its Review of the ACT Budget 2016‐2017.

The committee held public hearings over 12 days, hearing evidence from:

• community groups and organisations;• ministers of the ACT Government;• officers of Territory-owned corporations;• the Speaker of the Assembly and her officers, including the Clerk of the Assembly; and• ACT statutory officers, including Officers of the Legislative Assembly.

As part of its deliberations, the committee sought community views on the budget, and heard from 10 community groups on the first day of public hearings.

Questions on notice, and questions taken on notice, are an important part of the Assembly’s estimates process, and these are published on the Assembly website.

The committee tabled its final report in the Assembly on 2 August 2016.

https://www.parliament.act.gov.au/in-committees/previous-assemblies/select-committees-seventh-assembly/template5/inquiry-into-appropriation-bill-2016-2017-and-the-appropriation-office-of-the-legislative-assembly-bill-2016-2017/report


PROCEDURAL DIGESTEighth Assembly

Resignation of an MLA, election of oldest MLA

On 2 August 2016, the Speaker received the resignation of member Brendan Smyth, bringing the number of resignations since the October 2012 election, to four.

This is the largest number of MLA resignations in a single term, since the commencement of the Assembly in 1989.

A count back of votes was undertaken, and the new Canberra Liberal member declared elected for Brindabella was Val Jeffery. At the age of 81, Mr Jeffrey was the oldest person elected to the Assembly.

Possible breach of code of conduct – Report by Standing Committee on Administration and Procedure

On Tuesday 2 August 2016, the Speaker presented a report from the Standing Committee on Administration and Procedure, alleging that the Chief Minister had breached the code of conduct by endorsing a local company. The matter was referred by the Speaker to the Assembly’s Commissioner for Standards, who investigated the matter and prepared a report for the committee.

The committee recommended that no further action be taken in relation to this matter. It also recommended that all MLAs read the Commissioner’s report and take into account the comments made by the Commissioner about endorsements, and being aware of how support for a particular business or organisation is to be used and/or disseminated.

Review of operation of Commissioner for Standards

On 2 August 2016, the Speaker made a statement on behalf of the Standing Committee on Administration and Procedure informing the Assembly that it had conducted a review into the operation of the Commissioner for Standards, as required when the position was established in 2013. The committee’s assessment was that the introduction of the role had been a positive development in the Assembly’s governance arrangements. It endorsed the existing arrangements and considered that no changes were required.

White paper from Parliament of Youth on Sustainability, presented by Chair of Standing Committee on Planning, Environment and Territory and Municipal Services

On 9 August 2016, the Chair of the Standing Committee on Planning, Environment and Territory and Municipal Services made a statement to the Assembly and presented a copy of the Parliament of Youth on Sustainability White Paper, dated June 2016.

The committee had met with ACT school students representing the youth parliament. At the meeting, student-ministers presented a summary of the proposals discussed at the parliament, and answered questions from the committee.

Close of Eighth Assembly

The last sitting of the Eighth Assembly was 11 August 2016.


Ninth Assembly

Ninth Assembly comprises 25 MLAs, 52% women

The Territory went to the polls on Saturday 15 October 2016 (the Assembly has fixed 4 year terms).

This was the first time ACT electors have elected 25 MLAs (previously 17). The make-up of the Ninth Legislative Assembly is:

• Australian Labor Party (ALP)—12 MLAs• Canberra Liberals—11 MLAs• ACT Greens—two MLAs

Of the 25 MLAs elected, 13 (52%) are women—a first for the Legislative Assembly, and the first female-majority parliament in Australia.

The first sitting of the Ninth Assembly was 31 October 2016. Members were sworn in before The Chief Justice of the Supreme Court, the Honourable Justice Helen Gay Murrell. Then the Assembly elected a new Speaker, Ms Joy Burch MLA. Former Speaker, Mrs Vicki Dunne MLA was elected Deputy Speaker.

The Assembly then elected a Chief Minister. Following the nomination of leaders from the Labor Party and the Canberra Liberals, Mr Andrew Barr, MLA gained 14 votes and Mr Coe 11 votes. Mr Coe was subsequently appointed Leader of the Opposition in accordance with standing order 5A.

Following the first sitting, the Chief Minister announced the appointment of six Labor ministers and one Greens minister. The Leader of the Opposition announced shadow-minister portfolios for all 11 opposition MLAs.

Two possible breaches of the Code of Conduct—reports from Standing Committee on Administration and Procedure.

On 31 October 2016, the Speaker presented two reports from the Standing Committee on Administration and Procedure regarding possible breaches of the Members’ Code of Conduct. The reports had been circulated after sittings for the Eighth Assembly concluded.

The first matter involved the allegation that a member had used the image of an ACT public servant in party political material without that individual’s knowledge or permission. In its report, Report 11, the committee agreed with the Commissioner’s recommendation that no further action be taken.

This report included a dissenting report, alleging that the Speaker, in referring the matter to the Commissioner, gave commentary on the merits of the complaint.

The second matter related to a claim that a member had not made proper use of public resources. The committee’s report into this matter, Report 12, also agreed with the recommendation that no further action be taken.

In both of these matters, the Standing Committee on Administration and Procedure recommended that the Ninth Assembly reconsider the role of the Speaker and Deputy Speaker in the referral of possible breaches of the Code of Conduct to the Commissioner for Standards.

Committees for the Ninth Assembly established

On 13 December 2016, the Assembly resolved to appoint seven standing committees and three select committees.


Amendments to standing orders for the Ninth Assembly

On 13 December 2016, the Speaker presented a report from the Standing Committee on Administration and Procedure that recommended several changes to the standing orders, to improve the sharing of sitting day information with members. Amongst the most significant were:

• That a separate paper for questions on notice be prepared on a weekly basis (the previous practice had been to list questions on notice on each sitting day’s Notice Paper);

• A reduction (by one) to supplementary questions without notice, and that time limits for answers to questions be reduced to two minutes. In practice, this would reduce questions without notice to 51, with the opposition asking 36 questions, the crossbench 3, and government MLAs 15);

• That in the third year of an Assembly term, the committee be required to inquire and report on the operation of the standing orders and continuing resolutions, to ensure the practices and procedures remain relevant and reflect best practice; and

• A new lodgement process for notices of motion for private Members’ business, Assembly business, and executive Members’ business, which are now due to the Clerk by 12 noon on sitting week Mondays.

Ordering documents to be tabled, independent legal arbiter process invoked

The Ninth Assembly has seen an increase in the number of motions requiring the executive to table documents.

On 28 March 2017, an opposition MLA moved that the Executive provide, pursuant to standing order 213A, various documents relating to health data matters. The motion was agreed to. On 11 April, the Executive provided the documents to the Clerk (the Assembly was not sitting but they were circulated to all MLAs) and they were tabled by the Clerk on Tuesday 9 May.

On 11 May 2017, an opposition MLA moved a motion for the Executive to table documents relating to a risk assessment report on infrastructure at The Canberra Hospital. That motion also passed, however the Executive claimed executive privilege and the Speaker, in accordance with standing order 213A, appointed the Hon Keith Mason AC as an independent legal arbiter. On 16 June 2017, the arbiter provided a report to the Clerk that found against the claim of privilege. Two members of the Assembly were provided with copies of the documents.

On 7 June 2017, an opposition MLA moved a successful motion calling on the Executive to table documents relating to public housing steering committee matters. The Executive claimed executive privilege and the Speaker appointed the Hon Richard Refshauge SC as an independent legal arbiter. At the time of reporting, the Arbiter was still preparing his findings.

Successful amendments to bills by opposition

Given the makeup of the Ninth Assembly—12 Labor, two Greens and 11 Liberal MLAs, with the Labor Party entering a parliamentary agreement with the Greens MLAs to form government (with one Greens Minister)—it is not common for opposition amendments to succeed. However, during the period, the opposition has successfully moved amendments to Government legislation on two occasions.

On 14 February 2017, the opposition successfully had a clause of the Transport Canberra and City Services Legislation Amendment Bill 2017 omitted, and on 11 May 2017, the opposition successfully moved three amendments to City Renewal Authority and Suburban Land Agency Bill 2007. (Crossbench amendments were also successfully moved to this Bill.)


INTERPARLIAMENTARY ACTIVITIESCommonwealth Parliamentary AssociationThe Office provides administrative support for the ACT Branch of the Commonwealth Parliamentary Association (CPA).

During the reporting period, this included making arrangements for:

• the attendance of two branch delegates at the CPA Australian and Pacific Regional Conference in the Cook Islands, in November 2016;

• the Branch’s representative to attend a meeting of the Australian Region Commonwealth Women Parliamentarians Steering Committee; and

• the attendance of two members to attend the CPA Fundamentals Course conducted by McGill University in Canada in April 2017.

The Branch provided support to the Speaker (until September 2016) as one of the three Australian regional representatives on the CPA Executive, and thereafter to the CPA Treasurer (see below).

The Branch Secretary also performed in the CPA Australian Regional Secretary’s role.

Former Speaker accepts appointment to CPAIn December 2016, former Speaker of the Assembly, Vicki Dunne MLA, was appointed to the position of Treasurer of the association for three years. Mrs Dunne had been acting in the role since June 2016.

Kiribati twinning arrangementThe ACT Legislative Assembly is twinned with the Kiribati Parliament under an arrangement agreed to at a conference of Presiding Officers and Clerks in 2007. Significant activities during this reporting year included:

• three Hansard staff from Kiribati undertook an attachment to the Assembly in early June 2017. Kiribati staff were briefed on all aspects of the operation of the Assembly, with particular focus on Hansard activities; and

• ongoing and detailed procedural advice was sought and provided during the year by the Clerk, and the former Clerk (Mark McRae), and other Assembly staff.

Papers presented47th Presiding Officers and Clerks’ Conference, Tonga, 11-14 July 2016:

• Embracing Latimer: The ACT experience—Vicki Dunne MLA, Speaker of the Legislative Assembly.• 35th Commonwealth Parliamentary Association Australia and Pacific Regional Conference, Cook Islands,

27 November to 1 December 2016:• Leadership excellence for the common good: Share—Exchange—Act—Tom Duncan, Clerk of the

Legislative Assembly.


FINANCIAL REPORT AND MANAGEMENT DISCUSSION AND ANALYSISThe Office’s financial report and management discussion and analysis are at Appendix 18.

ANALYSIS OF THE OFFICE’S PERFORMANCEThis section of the report outlines relevant performance information under the following headings:

• members’ assessment of Office performance;• parliamentary advice and support;• business administration and support; and• community and parliamentary engagement.

Members’ assessment of Office performanceIn the second half of the reporting period, a survey of MLAs was conducted by an independent consultant on behalf of the Office.

The purpose of the survey was to gain MLA feedback on the appropriateness, timeliness, and efficacy of services provided to the Assembly, committees and MLAs. Rather than approach individual MLAs, the four members of the Standing Committee on Administration and Procedures agreed to provide composite feedback representative of the three parties in the ACT Assembly. These four members included representatives of the three political parties in the Assembly, plus the Speaker.

The evaluation process also allowed for individual MLA feedback, which proved to be a useful source of information about particular issues that members wished to raise about the Office’s functions and services.

Survey responses were anonymous and confidential with no personal or party-affiliation information requested or collected.

The results of the survey process were positive with 92 per cent of participating members either ‘agreeing’ or ‘strongly agreeing’ that they were satisfied with the services provided by the Office.

Individual feedback from members also identified a number of areas where individual members saw an opportunity for improvement.

These tables indicate the Office’s performance, as assessed by members, across a number of service delivery areas.


Table 1: Assessment of Office performance—Members of the Standing Committee on Administration and Procedure

Question Number of respondents

Strongly agree (%)

Agree (%) Neither agree/ disagree (%)

Disagree (%)

Strongly disagree (%)

The Clerk’s Office provides appropriate and timely advice on Assembly governance and procedural matters.

4 25.0 75.0 0.0 0.0 0.0

Overall, how satisfied are you with these Information Services provided by OLA?

4 0.0 75.0 25.0 0.0 0.0

How satisfied are you with Assembly administrative procedure and support services provided by OLA?

4 25.0 75.0 0.0 0.0 0.0

How satisfied are you with these [OLA] Human Resource services? 4 0.0 100.0 0.0 0.0 0.0

How satisfied are you with the physical security services managed by OLA?

4 0.0 100.0 0.0 0.0 0.0

Overall, how satisfied are you with OLA’s management of these building facilities and services?

4 0.0 75.0 25.0 0.0 0.0

Table 2: Assessment of Office performance—Individual MLAs

Question Number of respondents

Strongly agree (%)

Agree (%) Neither agree/ disagree (%)

Disagree (%)

Strongly disagree (%)

The Clerk’s Office provides appropriate and timely advice on Assembly governance and procedural matters.

13 30.8 69.2 0.0 0.0 0.0

Overall, how satisfied are you with these Information Services provided by OLA?

12 8.3 83.3 8.3 0.0 0.0

How satisfied are you with Assembly administrative procedure and support services provided by OLA?

12 25.0 66.7 8.3 0.0 0.0

How satisfied are you with these [OLA] Human Resource services?

12 33.3 41.7 25.0 0.0 0.0

How satisfied are you with the physical security services managed by OLA?

12 16.7 83.3 0.0 0.0 0.0

Overall, how satisfied are you with OLA’s management of these building facilities and services?

12 25.0 66.7 8.3 0.0 0.0


Parliamentary advice and support

PetitionsThe number of petitions presented to the Assembly this year increased significantly to 18 petitions. Of these, five were e-petitions. One e-petition was still open for signatures at the end of the reporting period.

Under a standing order adopted in November 2015, any petition with at least 500 signatures is now referred to an appropriate Assembly committee. In 2015-16 only one petition was referred, but this figure had risen to nine by the end of the reporting period.

The increased use of e-petitions has highlighted some minor website issues. These will be remedied in the coming year.

QuestionsWith the start of the Ninth Assembly, a new paper for questions on notice was produced. The Questions on Notice Paper is published on the Friday of each sitting week and contains all questions lodged before 12 noon on Thursday.

A procedural change also saw the elimination of one of the two supplementary questions that non-executive members could ask during question time. Given the increase in the number of members, this change has had minimal impact on the total numbers of questions without notice being asked given the expanded size of the Assembly.

HansardHansard transcribed, edited, and published 144.25 hours of Assembly proceedings and 129.18 hours of committee hearings. This is a decrease of 30.6 and 10.5 per cent respectively from the previous 2015-2016 reporting period. The decrease is the result of 2016 being an election year.

Hansard continued to meet its key performance targets in the preparation, distribution and publication of transcripts.

Figure 3. Net hours of Hansard transcription

0.00

50.00

100.00

150.00

200.00

250.00

300.00

2014-2015 2015-2016 2016-2017

Net Hours of Hansard Transcription

Assembly

Committee


Business administration and supportA key priority for the 2016-2017 year was in providing business support services to an expanded Assembly membership. Twelve of the 25 members were newly elected, which also resulted in a substantial number of new staff. The Office provided support across a number of functions including:

• payroll and entitlements support;• information technology;• security; and• building services.

Audio servicesAn upgrade of the audio broadcasting system was completed prior to the first sitting of the Ninth Assembly in October 2016, replacing an ageing analogue system with digital technology. Additional microphones, speakers and hearing loops were also installed in the chamber and committee rooms to accommodate the increased size of the Ninth Assembly.

Web accessibilityThe Office has committed to ensuring that the information it makes available on the Legislative Assembly’s website is accessible to as many people as possible. The Office strives to meet the Web Content Accessibility Guidelines (WCAG) 2.0 level AA wherever possible.

An external consultant was engaged during the reporting period to undertake an accessibility audit and usability testing of the Legislative Assembly’s website. These reviews revealed some areas where the website could be enhanced to either better meet WCAG requirements, or improve general ease of use. A project is currently underway to extrapolate the findings against the website as a whole, and implement improvements where possible.

Records and Information System (OLARIS)The Office uses an electronic document records management system known internally as OLARIS. This system comprises HP Records Manager (HPRM) 8.1 as the recordkeeping database and RM Workspace as the staff interface. During 2016-2017, RM Workspace was upgraded from 4.2 to version 4.5.

Office staff continued to increase their use of OLARIS through 2016-2017, supported by training and records management policies and procedures.

Section C of this report provides more detail on records management activities. Appendix 8 sets out performance against targets for broadcasting and IT, and Appendix 9 sets out performance for the Assembly Library and reference services.

Community and parliamentary engagement

Communications strategyThe key aims of the Office’s communication activities are to promote the roles and functions of the Assembly, and to encourage public participation.

The Office has continued to use Twitter (@ACT_Assembly) to increase public awareness of the business of the Assembly, by publishing tweets on Assembly proceedings and general news. At the end of the reporting period, the Office had approximately 2,500 twitter subscribers, 200 more than at the same time the previous year.

The Office is continuing to develop its Facebook page (@ACTAssembly). Used in tandem with Twitter, the Facebook page aims to broaden the Office’s capacity to provide content on proceedings, and make it easier for the Canberra community to access this information.

Trend client usage of the website (parliament.act.gov.au) shows visitor numbers from the period were 130,095 compared to 107,699 in 2015-2016. More website usage details are provided in Appendix 8 of this report.


Parliamentary educationThroughout the reporting period, 2,291 people visited the Assembly as part of the Office’s community engagement and education programs. Programs are evaluated by a satisfaction survey at the end of the visit, with 98.8 per cent of participants returning positive feedback.

The success of the Assembly’s education and engagement program relies heavily on the involvement of MLAs. During the year there were 99 occasions in which members participated in these activities.

Detailed statistics on education programs are included at Appendix 17.

ACT schools constitutional convention (28-29 July 2016)

The schools constitutional convention has taken place in the ACT every year since 2000. It is a collaborative venture undertaken by the Legislative Assembly, the Australian and ACT electoral commissions, the Museum of Australian Democracy, the National Archives of Australia, the Education Directorate, and the ANU College of Law.

The convention provides year 11 students with a comprehensive understanding of the Australian Constitution and the mechanisms by which changes can be made to it under section 128.

The topic for the 2016 convention was ‘Should the Commonwealth Government have specific powers to legislate for the environment?’ and 66 students and teachers from eight ACT government and non-government schools participated in the event. Five ACT students were selected to participate in the National Schools Constitutional Convention held at the Museum of Australian Democracy in 2017.

The two-day event held at the National Archives, Museum of Australian Democracy and the ACT Legislative Assembly featured role plays, discussion groups, viewing of the original constitutional documents and presentations on the powers of the Constitution and the means by which changes to the Constitution can be brought about. Student leaders from ACT schools (year 12 students) who attended the National Schools Constitutional Convention in 2016 also provided assistance.

The ANU College of Law provided significant input to the program, with a number of eminent academics contributing detailed information on the role of the Constitution and the referendum process. Undergraduate students of the college also provided assistance.

Work experience students/internships

Twelve students from high schools, colleges, Canberra Institute of Technology and the Australian National University undertook placements in members’ offices during the reporting period.

Interschool parliamentary debates program

The interschool parliamentary debates program provides students from years 7 to 12 with the opportunity to practice parliamentary debating skills in the Assembly chamber.

Seven interschool parliamentary debates programs were held throughout the year. This year, 527 students and accompanying teachers from government and non-government schools participated in the programs. Some schools attended on more than one occasion.

The Speaker, Deputy Speaker, assistant speakers and MLAs presided over the debates and provided feedback to students on debating technique.

School/ college visits and outreach activities

School visits are an integral component of the education program offered by the Assembly. They include visits to the Assembly, where students are given the chance to participate in role plays in the parliamentary chamber, mock elections, tours of the building, and presentations on the roles and functions of the Assembly. Students also have the opportunity to meet MLAs.

During the reporting period, 805 students participated in these activities. Teachers completed assessments of the program and as in previous years, feedback indicated that the materials provided were relevant and that the programs supported the relevant curricula.


Community groups

During the reporting period, community groups brought a total of 327 people to the Assembly to participate in our education and engagement program. Groups included Probus clubs, the Adult Migrant Education Program, a Rostrum group, and University of the Third Age.

The Speaker, with endorsement of the Standing Committee on Administration and Procedure, continued to host community engagement events. Seventy-one people from community groups attended these events, including:

• arts sector representatives and artists; and• guests attending International Women’s Day events.

Staff also attended the Council of the Ageing Seniors Expo to promote and provide information on the Assembly to seniors living in the ACT.

Speaker’s citizenship evenings (welcome ceremonies for new citizens)

The Speaker hosted four citizenship evenings during the year for ACT residents who had recently become Australian citizens.

The evenings provide new citizens with an introduction to the workings of the ACT Legislative Assembly. Guests have the opportunity to meet MLAs, undertake a tour of the building and participate in a question and answer session with the Speaker and MLAs in the chamber. This year, 183 new citizens participated in these events.

Delegations

Throughout the year, tours of the chamber and visits to question time were held for Australian and overseas parliamentary delegations, with 25 people taking part. See Appendix 15 for details of visiting delegations.

Building tours

In January, the Office introduced weekly public tours of the Assembly building. Tours start with the Chamber and committee rooms before proceeding on to the rest of the building. Participants learn about self-government in the ACT, the unique features of our parliament, what happens on a sitting day, our committees, how to get involved, and Assembly artworks.

Tours are free of charge. On sitting weeks, the tour concludes in the chamber for question time.

Public service seminars

Eight major seminars for ACT public sector members were held during the reporting period. The topics covered in the seminars included the role of the Assembly, the budget process, the importance of Assembly committees, and the legislative process. Three of the seminars were conducted for newly recruited graduates to the ACT public sector. Two-hundred and seventy-five people participated in these seminars.


Legislative Assembly Art Advisory Committee

During the reporting period, the Office provided administrative support to the Legislative Assembly Art Advisory Committee.

Prior to the October 2016 election, the committee was chaired by the Speaker and composed of two MLAs (one from the government and one from the opposition), three ACT arts community representatives, a curatorial advisor, and representatives of the Office. After the election, the composition of the committee changed with the addition of a Greens MLA.

The committee met on two occasions during 2016-2017.

The following art works were purchased during the reporting period:

• Robert Foster – Glacial Movement 2009 – Hand and press forged anodised aluminium, 10 x 63 x 20.5cm

• Helen Geier – Keystone 2016 – Acrylic and oil stick on canvas 91 x 152cm

• Alexander Boynes – Untitled (Daniel Riley McKinley) 2013 – Pigment and enamel on aluminium (diptych) 120 x 80 cm each

• Greg Daly – Reflections 2016 – Lustre glazed ceramic bowl 14 x 43.5cm

• Kate Stevens – Araluen Rode # 3 2016 – Oil on canvas 51 x 75 cm

• Dianne Fogwell – Family 2017 –Linocut on archival rag paper, unique print 78.5 x 60.5cm

• Karen Lee – Pose n.d. – Gouache and paint markers on canvas 50 x 30 cm

• Karen Lee – Float n.d. – Gouache and paint markers on canvas 50 x 50 cm

Wherever possible, new acquisitions are displayed in the Assembly building on the ground floor corridor along London Circuit to provide an opportunity for the public to view them before they are relocated to members’ offices and other areas of the building.

Following refurbishment works, art works were removed from storage and returned to display.

Legislative Assembly prizes for art

The Assembly, in conjunction with the ANU School of Art, continued its support for emerging artists and two prizes of $500 each were awarded to two final year graduating students at the ANU School of Art. The prizes enable the winning students to purchase art supplies and materials. The recipients of the 2016-2017 prizes were Christine Appleby (Divergent – handwoven copper and stainless steel wire) and Andres Caycedo (Chain reaction – midfired ceramic, bronze, and glass).

Participation in the activities of the Australian and New Zealand Clerks at the Table (ANZACATT)

The Australian and New Zealand Association of Clerks-at-the-Table (ANZACATT) comprises members from each house of parliament in Australia and New Zealand. ANZACATT compiles two regular publications: a half-yearly bulletin called Parliament Matters, and the Table Talk newsletter. Each parliamentary jurisdiction contributes to these publications.

This association also organises an annual professional development seminar for parliamentary officers of the association. Two staff from the Office attended the January 2017 ANZACATT seminar in Brisbane, hosted by the Queensland Parliament. The theme of the seminar was ‘tradition v innovation: managing the tension’ with the program exploring the challenges faced by legislatures with the introduction of new technologies and media platforms and how these may impact the work of parliaments. The seminar was attended by staff from all Australian parliaments, as well as parliamentary staff from New Zealand, Canada, Scotland, United States and Wales.


Australasian Study of Parliament Group (ASPG)

The Office is continuing to work with the Department of the Senate and the Department of the House of Representatives to support the ACT Chapter of the ASPG.

On 24 August 2016, the Assembly hosted an event to discuss the significant changes taking place to the ACT’s electoral boundaries and the size of the Assembly. Approximately 40 people came to hear ACT Electoral Commissioner, Phil Green, and Clerk of the ACT Legislative Assembly, Tom Duncan, explain the changes, challenges and opportunities of the upcoming election, and consider the question: “Is more, more?”

Three staff attended the 2016 ASPG annual conference (5 October - 7 October 2016) in Adelaide, which explored the theme of ‘The Restoration and Enhancement of Parliaments’ Reputation’.


SECTION BCONSULTATION AND SCRUTINY REPORTING


INTERNAL AND EXTERNAL SCRUTINYDuring the reporting period, the Office was subject to scrutiny by its internal audit committee and by the Auditor-General. Table 3 includes reports and recommendations associated with this scrutiny along with the Office’s responses to relevant findings.

Table 3. Reports on the operations of the Office of the Legislative Assembly

Organisation, nature of inquiry/ report Recommendations Response

Audit of records management—Oakton

In order to increase the awareness of staff of the use of and functionality of OLARIS (Office of the Legislative Assembly Records and Information System) split the induction training into two parts, an introduction to OLARIS and a follow-up to go through any questions that the staff member may have.

Agreed.

Records management induction training will be split into two parts, with the first session of training to cover the basics:

• What is a record?

• Why are records important?

• How do you create a record in OLARIS?

The follow-up session will then address the additional functionality provided in OLARIS and any outstanding questions.


During update training, staff are to be reminded of their recordkeeping obligations including the requirement to use OLARIS.

Agreed.

As outlined above, training is generally rolled out as part of the communication strategy for any significant records management or system changes (i.e. the OLARIS upgrade). This training will generally include a reference to staff obligations under the Territory Records Act 2002 and the OLA Records Management Program, including use of OLARIS. The content of this messaging is to be reviewed prior to any future rollouts to ensure staff also understand the consequences of non-compliance.

The new Records Management Program is to include a requirement that all staff undergo mandatory refresher training every two years. This training will include a combination of records management principles and OLARIS instructions.


Remind staff of the guidance documentation and their location within OLARIS.

Agreed.

The ‘Records & OLARIS’ tab is to be retitled ‘OLARIS Help Cards’.

A news banner will be added to the OLARIS welcome screen reminding staff of the OLARIS Help Cards tab.

The ‘Tip of the Month’ and newsletter articles are to include a reference to the guidance material where appropriate.




Clear policy guidance is issued stating that staff are not to use shared or local drives for the permanent storage of records, acknowledging that there will be circumstances where documents may be temporarily located on a shared drive during the creation of various documents.

Agreed.

As an initial step, the new Records Management Program is to include a policy statement that all records must be managed in an endorsed location, being OLARIS or an approved business system. Records are not to be stored on the shared drive for a prolonged period (i.e. after the creation of the first significant draft) unless required for approved business purposes. All use of local drives for the storage of records will be prohibited.

The Executive Management Group will also be engaged to champion OLARIS use and enforce compliance.

Over the long term, consideration is to be given to making the shared drive read only for most staff. This will entail some re-engineering of information management practices to support better integration with OLARIS (i.e. digital workflows).


The Executive Management Group should receive quarterly reporting on staff compliance with records management requirements for monitoring and, if required, performance management.

Agreed.

The Executive Management Group has previously been provided with monthly reporting on OLARIS use, however it was found that the frequency and quantitative nature of the report discouraged in-depth analysis.

It is proposed that the report be provided on a quarterly basis to ensure sufficient context and analysis can be provided. Record creation statistics are to be reviewed against the section File Management Plan to ensure recordkeeping gaps are identified as they arise (i.e. expected records vs created records).



Review of delegations—Oakton

Delegates should be required to sign a form acknowledging that they are aware of their financial delegations and the rights and responsibilities associated with the delegations.

Agreed.

Review of delegations—Oakton

CFls [Clerk’s Financial Instructions] should be amended to reflect the current practice requirements that delegates only commit to expenditure for cost centres related to their position.

Agreed.


SECTION CLEGISLATIVE AND POLICY BASED REPORTING


RISK MANAGEMENT AND INTERNAL AUDITRisk managementThe Office remains committed to ensuring that all non-trivial risks are well managed across the organisation and that staff across the Office have the necessary skills and knowledge to incorporate risk management into the delivery of key functions for which they are responsible.

Based on AS/NZS ISO 31000:2009, the Office’s risk management framework is designed to inform sound decision making across the organisation and assist in promoting awareness and understanding of risk management issues amongst the Office’s directors and staff.

In an effort to link the Office’s risks more closely with performance of statutory functions, the Office undertook a major review, in conjunction with the ACT Insurance Authority and an external consultant, of its risk management arrangements. A revised policy and substantially revised register were implemented following the review process.

Internal auditThe Office’s internal audit committee reports directly to the Clerk of the Assembly and operates under a charter, which establishes the role of the committee as being to review and monitor:

• the extent of compliance with applicable laws, regulations and directions, including agency policy;• the effectiveness of the design, implementation and operation of internal controls;• the completeness, accuracy and reliability of financial and operating information and underlying records;

and• the efficiency and effectiveness of business and program, or service, delivery processes.

The committee commissioned two audits during the reporting period: an audit of records management arrangements and a review of financial delegations.

Table 4. Internal audit committee members and meetings

Name Position Duration of membership Meetings attended during reporting period

Will Laurie Independent chair From 1 January 2016 3

David Skinner Member From 29 August 2016 2

Max Kiermaier Member From 2 April 2013-28 August 2016 1

Hamish Finlay Member From 22 July 2015 3

Emma Rogers Member From 14 November 2015 2


LEGISLATIVE ASSEMBLY COMMITTEE RECOMMENDATIONSThe table below outlines the status of committee recommendations directed towards the Office.

Table 5: Committee recommendations

Recommendations Status at end of reporting period

Recommendation 45 of the Select Committee on Estimates 2016-2017—

The Committee recommends that the Office of the Legislative Assembly ensure all offices in the ACT Legislative Assembly have adequate access to Wi-Fi.

The wireless network in the Legislative Assembly building was expanded in December 2016 to provide full Wi-Fi access to all offices.

FRAUD PREVENTIONThe Office has a fraud and corruption framework in place, outlining the Office’s policies and procedures for preventing, identifying and investigating fraud.

The framework was revised in December 2016 to reflect changes to the Office’s organisational structure.

PUBLIC INTEREST DISCLOSUREThe Office has policies and procedures in place for receiving and investigating public interest disclosures. The details of the procedures are available at both the members and public entrances of the Assembly building as well as on the Assembly’s website. These procedures were under review at the end of the reporting period.

The Clerk and the Director, Office of the Clerk, are the Office’s disclosure officers. The Clerk can be contacted on (02) 62050191 and the Director, Office of the Clerk, can be contacted on (02) 6205 0018.

The Office received two public interest disclosures during the reporting period.

FREEDOM OF INFORMATIONSection 7 statement

OrganisationThe Office is responsible to the Speaker of the Legislative Assembly through the Clerk, who is appointed pursuant to Part 3 of the Legislative Assembly (Office of the Legislative Assembly) Act 2012. Under section 10 of the Act, the Clerk is responsible for the management of the Office.

The Clerk has all the powers of a Director General but is not subject to the direction of the executive. Office staff assisting the Clerk in the exercise of his or her powers and functions are employed pursuant to the Public Sector Management Act 1994.

Powers

Office staff—namely, the Serjeant-at-Arms and the Principal Attendant—can exercise powers delegated by the Speaker pursuant to section 9(5) of the Legislative Assembly Precincts Act 2001.

The Clerk also has powers under the Legislative Assembly (Broadcasting) Act 2001 in relation to the broadcasting of proceedings, including the approval of electronic access to the proceedings of the Assembly and the withdrawal of access.






Arrangements for public participationAvenues for public participation include submissions to committee inquiries, access to public hearings of committee inquiries and Assembly meetings, citizen’s right of reply, petitions, and access to administrative records and general files through freedom of information (FOI) requests.

Freedom of Information (FOI) procedures and contact pointsAll FOI requests relating to the Office of the Legislative Assembly should be directed to:

The Clerk Legislative Assembly for the ACT GPO Box 1020 Canberra ACT 2601

Location: 196 London Circuit, Canberra City, ACT, 2601

Business hours: 8:30 am to 5 pm Monday to Friday

General enquiries: (02) 6205 0439

Committee enquiries: (02) 6205 0127

Hansard enquiries: (02) 6205 0422

Legislation enquiries: (02) 6205 0440

Requests can be delivered to the public entrance of the Assembly building between 8:30 am and 5:00 pm Monday to Friday. Telephone inquiries should be directed to the Office’s general number (02) 6205 0439.

FOI fact sheet and procedures are available on the Assembly website.

http://www.parliament.act.gov.au/Publications/freedom-of-information


Documents available

The Office has broad responsibility for providing advice to government agencies and the public regarding the business of the Assembly and its committees. To facilitate the provision of information the following documents are published by the Office, almost all of which are available on the Assembly website (www.parliament.act.gov.au):

• ACT Register of Lobbyists—Details of lobbyists registered to approach public officials in the ACT.• Annual reports.• Bills list—an alphabetical listing, by short title, of bills considered by the Assembly. The list details the

date of introduction and, where relevant, the date of passage, the act number and particulars in the legislation register. Bills discharged, negatived at the agreement in principle stage, declared urgent and referred to committees are also listed. The list is published on a regular basis.

• Bills Volumes—bound volumes of all bills presented to the Assembly. The volumes include bills, explanatory statements and amendments that were moved at the detail stage. Available for inspection at the Assembly and Territory libraries. The volumes are published for each Assembly and, from 2006, are available online.

• Business of the Assembly—a synopsis of the business undertaken by the Assembly each calendar year. This information is published on an annual basis online.

• Business of the Committees—a synopsis of committee activity during the current Assembly. This information is updated on an ongoing basis and published online.

• Citizens right of reply—procedures available to individuals who believe they have been adversely mentioned in an Assembly proceeding.

• Commissioner for Standards—information on the procedures available for complaints against members to be investigated.

• Committee reports—reports presented to the Assembly by standing and select committees.• Daily Program—a guide for members indicating the items of business which the Assembly is expected to

consider that day. It is published each sitting day.• Debates of the Legislative Assembly for the Australian Capital Territory (Hansard)—a record of Assembly

debates, commonly referred to as Hansard. The official Weekly Hansard is produced approximately three weeks after each sitting week of the Assembly. The proof Daily Hansard is produced the day following a sitting of the Assembly.

• Entitlement reporting—information on MLAs’ expenditure of their entitlements as determined by the Remuneration Tribunal. Includes travel and office expenditure.

• Fact sheets—provide a variety of historical, administrative and procedural information in relation to the business of the Assembly, including a glossary of terms.

• Information for persons making submissions to, or appearing as witnesses before, committees of the Legislative Assembly—a pamphlet providing information to persons involved with the committees of the Assembly.

• Members’ declarations of interest—contain statements of registrable interests as declared by members.• Minutes of Proceedings—the official record of the proceedings of the Assembly. Pamphlet copies are

published in proof form immediately following each sitting of the Assembly, with final copies published later. A proof index to the minutes and a proof index to papers tabled in the Assembly are published internally, as are proof bound volumes of the Minutes of Proceedings.

• Notice Paper—the official list of all outstanding business before the Assembly and setting out the order of business to be followed. The Notice Paper also lists notices of questions (a full list of unanswered questions appears on the first Notice Paper each sitting week or fortnight) and contains an information section on Assembly committees. The Notice Paper is published each sitting day of the Assembly, with the exception of the first sitting day of an Assembly.




• Petitions—how to go about petitioning the Assembly for action on a matter.• Public interest disclosure procedures—information on how to make an allegation of wrongdoing.• Sitting pattern—a calendar highlighting Assembly sitting days. A copy of the current sitting pattern

is available from the members and public entrances while in stock. An up-to-date version is always available on the Assembly website.

• Standing orders and continuing resolutions of the Assembly—the procedural rules for the conduct of Assembly business.

• Strategic plan 2015-2017.• Summary of Bills—includes a summary of each bill introduced into the Assembly for the current

Assembly to date, the minister or member who introduced the bill and the date of introduction. Published on a regular basis.

• Transcripts of public hearings of committees of the Assembly are produced following committee hearings and uncorrected proofs of committee transcripts are available for inspection at the Committee Office. Edited proof transcripts are published on the Assembly’s website as soon as they are verified by Hansard editors; final transcripts are published within 20 working days from the date of the hearing.

• The Assembly also provides free of charge copies of a range of education materials on various aspects of its history, roles and functions to the public, community groups and schools.

• Copies of ACT legislation (bills and acts) and subordinate legislation (e.g. regulations and determinations) are at www.legislation.act.gov.au.

Other types of documents that may be available under the Freedom of Information Act 1989 are general files and administrative records; however, it should be noted that documents are exempt documents if disclosure would infringe the privileges of the Legislative Assembly or other Australian parliaments.

Section 8 statementSection 8 of the Freedom of Information Act 1989 applies to documents that are provided by the agency for the use of, or are used by, the agency or its officers in making decisions or recommendations for the purposes of an enactment or scheme administered by the agency, with respect to rights, privileges or benefits, or to obligations, penalties or other detriments, to which persons are or may be entitled or subject.

The Office has three documents that would fall under this definition:

• Guidelines for Broadcasting the Public Proceedings of the Legislative Assembly and its Committees.• Privacy Policy 2015• Public Interest Disclaimer Procedure 2017

Section 79 statementDuring the reporting period, the Office received no applications for information pursuant to the FOI legislation.

No application was made during the reporting year for an internal review of a decision under section 59.

No application was made during the reporting year to the ACT Civil and Administrative Tribunal for a review of decisions.

No charges and application fees were levied and no requests were received to amend records under section 48.

http://www.legislation.act.gov.au/

http://www.legislation.act.gov.au/a/alt_a1989-46co/default.asp

http://www.legislation.act.gov.au/a/alt_a1989-46co/default.asp

http://www.parliament.act.gov.au/Publications/Broadcasting-guidelines

https://www.parliament.act.gov.au/__data/assets/pdf_file/0006/727071/Office-of-the-Legislative-Assembly-Privacy-Policy-2015.pdf

https://www.parliament.act.gov.au/__data/assets/pdf_file/0018/1092303/Public-Interest-Disclosure-Procedure-2017.pdf


INTERNAL ACCOUNTABILITYThe Office is headed by the Clerk (pursuant to section 10 of the Legislative Assembly (Office of the Legislative Assembly) Act 2012. The Clerk is supported by an executive management committee made up of:

• Tom Duncan, Clerk• Max Kiermaier, Deputy Clerk and Serjeant-at-Arms• Ian Duckworth, General Manager• David Skinner, Director, Office of the Clerk• Mal Prentice, Chief Financial Officer

The Office prepares an action plan each year setting out a program of work for the organisation. The Office also undertakes strategic planning periodically with arrangements for the development of the Office’s 2017-2019 strategic plan to commence later in 2017.

The executive management committee meets monthly to make decisions relating to:

• the delivery of the Office’s functions and services;• budgeting and finances;• workplace health and safety;• risk management; and• internal governance and accountability initiatives.

All directors are subject to performance agreements with the Clerk. The agreements set out key responsibilities and work objectives. Agreements are reviewed on an annual basis.

The key management committees within the Assembly are:

• a health and safety committee (recognising the separate employer responsibilities, the committee is composed of representatives from the Office, members’ offices, and the executive);

• an internal audit committee; and• a joint union management consultative committee (management, union and staff representatives).

The Clerk is the only senior executive service officer within the organisation. The determination of the Clerk’s remuneration arrangements is made pursuant to the Remuneration Tribunal Act 1995.

HUMAN RESOURCE PERFORMANCEThe Office undertook 12 staff selection processes during the year. On average, the number of days between advertising and appointment of the successful candidate was 51, which is an increase from 42 days in 2015-2016. The increase in one case was due to a panel chairperson’s unavailability for interviews.

A total of twelve staff left the Office during the year, representing a turnover of 11.6 per cent.

Table 6: Reasons for staff departures

Reason Number of departures

Promotion/transfer to an ACTPS agency 2

Promotion/transfer to a Commonwealth agency 1

Resignation (including retirement) 4

End of temporary transfer 1

End of temporary employment contract 4





In the lead up to the enlargement of the Assembly in October 2016 the organisational structure was reviewed, in consultation with staff, to ensure that the Office continued to effectively meet its compliance and performance objectives and requirements (including s6 of the Legislative Assembly (Office of the Legislative Assembly) Act 2012).

On 29 August 2016, the new organisation structure formally took effect. The most significant change related to the establishment of a dual-branch structure through the creation of a Parliamentary Services Branch and a Business Support Branch. The structure also sees the creation of an enhanced Office of the Clerk.

An organisation chart, current at 30 June 2017, is shown in Section A.

STAFFING PROFILETable 7. Full time staff equivalent (FTE) and headcount

Female Male Total

FTE by gender 31.2 18.6 49.8

Headcount by gender 38 24 62

Percentage of workforce (headcount) 61% 39% 100%

The following tables present staffing profile information based on headcount.

Table 8. Classifications

Group Female Male Total

Clerk 1 1

SOGA 4 4

SOGB 3 1 4

SOGC 9 3 12

SPOC 1 1

ASO6 12 2 14

PO2 1 1

ITO2 1 1

TO4 1 1

ASO5 1 1

PO1 2 2

ASO4 7 2 9

ASO3 2 2

ASO2 1 8 9

Total 38 24 62


Table 9. Employment category by gender

Female Male Total

Permanent full-time 21 13 34

Permanent part-time 6 3 9

Temporary full-time 5 2 7

Temporary part-time 0

Casual 6 6 12

Total 38 24 62

Table 10. Average length of service by age-group by gender

Average length of service (years)

Male pre-baby boomers

Male baby

boomer 1946-1964

Female baby

boomer 1946-1964

Male gen X 1965-1979

Female gen X 1965-1979

Male gen Y 1980-1993

Female gen Y 1980-1993

Total

0-2 2 4 2 3 11

3-4 2 1 1 4 2 2 12

5-6 2 1 2 5

7-8 1 1 2

9-10 2 2 1 5

11-12 1 2 1 4

13-14 1 2 3 1 2 9

14+ 4 3 2 5 14

Total 1 14 12 5 16 4 10 62

Table 11. Total average length of service by gender

Gender Average length of service

Female 9.5

Male 10

Total 9.7


Table 12. Age profile

Age group Female Male Total

<20 0

20-24 0

25-29 2 1 3

30-34 5 1 6

35-39 3 2 5

40-44 3 2 5

45-49 8 8

50-54 5 5 10

55-59 5 5 10

60-64 4 3 7

65-69 3 3 6

70+ 2 2

Total 38 24 62

NOTE: numbers include temporary employees and staff on extended leave

MEMBERS’ STAFF EMPLOYMENTA significant element of the Office’s human resource management effort relates to its role in the administration of employment of staff by non-executive members under the Legislative Assembly (Members’ Staff) Act 1989 (the LAMS Act).

The employment arrangements for non-executive members are based around a staff salary allocation that is determined by the Chief Minister under the LAMS Act. As part of these arrangements, the Office monitors and updates relevant staff salary allocations, and prepares and manages the execution of all staff employment agreements.

A total of 118 employment agreements were administered by the Office over the reporting period. This compares with a total of 63 for the 2015-2016 year, with the increase directly linked to the election period and the expansion of the Assembly from 17 to 25 members.

Another element of the Office’s administration of staff salary allocations for non-executive members relates to the pledging of allocations from one member to another. Under the staff salary allocation arrangements for non-executive members, a member may pledge part of their staff salary allocation to another member. Appendix 14 summarises the staff salary allocation of each non-executive member and the total amounts pledged or received by or from other members.




LEARNING AND DEVELOPMENTIn recognition of the need to develop and maintain a skilled and flexible workforce, the Office is committed to the provision of learning opportunities relevant to meeting current and future organisational needs. This commitment is reinforced in the Enterprise Agreement and the Office’s strategic plan, both of which recognise that people are the key to achieving the organisation’s goals.

The Office actively encourages all staff to participate in development activities, both internal and external, through learning and development plans that form part of the Office’s performance and development program. Development includes inter-parliamentary conferences and seminars, other specific training activities and lateral and temporary transfers within and outside the Office.

The Office’s Learning and Development Strategy provides an integrated and coherent approach to building on the collective knowledge and experience of staff and to provide individuals with opportunities to acquire, practice and adopt new knowledge and experience, thereby enhancing individual, team and organisational performance and capability.

During the reporting period, staff participated in over 18 learning and development activities, which involved expenditure of approximately $30,000 (including associated travel costs). This provided learning and development activities in a broad range of areas including:

• inter-parliamentary conferences and seminars;• information technology skills;• information management;• document and web accessibility;• work safety, including emergency preparedness;• essential writing skills; and• job specific training.

Members’ staffDuring the reporting period, members’ staff participated in over eight learning and development activities, which involved expenditure of approximately $11,000 (including associated travel costs). This provided learning and development activities in a broad range of areas including:

• inter-parliamentary conferences and seminars;• speechwriting skills;• social media skills; and• communication skills.

WORKPLACE HEALTH AND SAFETYThe Office is committed to promoting and maintaining a high standard of health and safety and wellbeing for all staff, members, contractors and visitors. The Assembly is also a unique workplace in relation to workplace health and safety with each member and the Clerk having employer responsibilities in relation to their respective employees.

The 9th Assembly leadership group (the Speaker, the Chief Minister, the Leader of the Opposition, the Leader of the Greens Party and the Clerk of the Legislative Assembly) endorsed the Workplace Injury Prevention Policy Statement to demonstrate their commitment to the broad legislative requirements that apply to the Assembly workplace under the Work Health and Safety Act 2011, that is, to provide and maintain a safe workplace and safe systems of work for all workers.

The Assembly workplace has a health safety committee that met on two occasions during the reporting period. Membership of the committee includes three management representatives, five workplace representatives covering the Office and members’ staff, the health and safety representative, and one union representative.


There were four workers’ compensation claims made during the reporting period, although all injured workers had minimal time off work. The workers’ compensation premium rates set for both the non-Executive and the Office cost centres continued to be at the minimum rate of 0.70%.

During the reporting period:

• the Assembly had no accidents or dangerous occurrences that required the issuing of notices under part 3 section 38 of the Work Health and Safety Act 2011;

• there were no notices of non-compliance given to the Clerk in accordance with part 10 of the Work Health and Safety Act 2011; and

• all plant and equipment was regularly checked in line with statutory requirements.• The following measures were undertaken to ensure workplace health, safety and welfare at work of all

staff:• influenza vaccinations were arranged on-site (or reimbursement was provided if the vaccination was

privately arranged);• workstation assessments were provided to employees to assist with the relocation of offices;• training on specific workplace health and safety issues was provided, along with general emergency

awareness and building evacuation drills;• payment of health and wellbeing reimbursements under the relevant enterprise agreements;• articles were published in the Assembly newsletter on work safety related matters, including promoting

the Employee Assistance Program (EAP); and• the distribution of the monthly Healthworks brochure to all staff.

WORKPLACE RELATIONSThe Public Sector: Office of the Legislative Assembly Enterprise Agreement 2013-2017, like its predecessors, makes provision for the operation of a consultative committee. Membership of the committee includes representatives from Office management and staff, including relevant workplace unions. In 2016-2017, committee meetings have focused on the staff consultation process for the proposed restructure of the Office in preparation for the expanding Assembly.

Throughout the reporting period, the Office utilised attraction and retention incentives under the terms of the enterprise agreement to address the specialist requirements and prevailing market forces. The two attraction and retention incentives (one new and one that continued in operation) were at the Senior Officer Grade A classification (SOG A salary rate as at 30 June 2016 is $137,415).

STRATEGIC ASSET MANAGEMENTThe Assembly buildingThe asset management strategy for the Assembly building is largely based on a set of life cycle data for the various building elements and components which is updated approximately every three years. The last update of this data was undertaken in 2010-2011 and a further revision was contemplated on several occasions in recent years but it did not proceed due to the emergence of the significant accommodation changes that arose from the expansion of the Assembly’s membership from 17 to 25. A review of building life cycle data will commence in early 2017-2018 and the results of this review will inform future capital funding arrangements for the Assembly Building.

Capital upgrade funding and expenditureThe Office receives capital upgrade funding each year to maintain the Assembly building. Through 2016-2017, the Assembly received $0.250m for the upgrade of additional bathrooms and kitchenettes that were not upgraded in the recent refurbishment of the Assembly building.




http://www.parliament.act.gov.au/__data/assets/pdf_file/0003/604830/OLA-EA-2013-2017-Varied.pdf


Asset maintenance and repairsDuring the year, the Office’s expenditure on building management was $0.774m. The main components of this overall expenditure were cleaning ($0.238m) and scheduled maintenance ($0.182m). The scheduled maintenance expenditure included servicing of mechanical building systems (e.g. heating, ventilation and cooling systems, fire systems, lifts, auto doors), maintenance of security and access control systems and maintenance of the courtyard gardens. Approximately $0.125m was expended on unscheduled maintenance and repairs.

The external contractor engaged to provide specialised services for maintenance of the building’s mechanical systems provided, as part of that contract, annual condition audits and reports, which are used to inform and assist in the management and planning of future maintenance and capital upgrades.

Office accommodationThe gross building area for the Assembly building is 7,547m2 and the net lettable area for building valuation purposes is 6,834.4m2. However, significant parts of the net lettable area include floor space that is used only on a periodic or occasional basis or is not occupied by staff. These areas include the Assembly chamber, two committee rooms and a number of function rooms. For the purposes of establishing a rate of office space utilisation, an area of 5,182.5m2 has been identified as the area that the Office, members and staff ordinarily occupy. In terms of the number of people who occupy the space, it was recognised that some fluctuation occurs, due primarily to the sitting patterns of the Assembly (i.e. when additional staff are engaged) and that the peak number was approximately 150.

Accordingly, office space utilisation rate is 34.6m2 per occupant.

Table 13. Value and quantity of assets as at 30 June 2017

Asset class Value Quantity

Assembly building (Territorial budget) $23.850m 1

Land (Territorial budget) $4.650m 1

Assembly art collection (Controlled budget) $0.694m Various

Assembly library collection (Controlled budget) $0.662m Various

Other collectables (Controlled budget) $0.036m Various

Plant and equipment (Controlled budget) $0.975m Various

Leasehold improvements (Controlled budget) $1.197m 1

Intangibles (software) (Controlled budget) $0.269m 2


Additions and deletions

Table 14. Assets that were added or removed from assets register during 2016-2017

Asset class Additions (value) Disposals (value)

Assembly building (Territorial budget) $5.168m N/A

Assembly art collection (Controlled budget)

($0.034m) Nil

Assembly library collection (Controlled budget)

($0.005m) Nil

Plant and equipment (Controlled budget)

Various

($0.481m)

($0.009m)

Leasehold improvements (Controlled budget)

($0.003m) Nil

Intangible assets (Controlled budget)

$0.266m Nil


ContractorsDuring the year, the Office engaged a number of consultants and contractors to provide works or services that, due to the specialised skills or required experience, were unable to be performed by Office staff.

The Office adhered to the relevant provisions of the Government Procurement Act 2001 and the Government Procurement Regulation 2007.

The table below lists details of the expenditure on consultants and contractors where an individual contract exceeded $25,000 or the total expenditure on one consultant or contractor over the year exceeded $25,000.

Table 15. Contracts summary

Name of contractor or consultant

Comments Amount (GST inclusive)

Aurora Office Furniture Office furniture $127,142.00

Daniel Stewart Legal advice to the scrutiny committee

$25,000.00

Design Craft Furniture Pty Ltd Office furniture $48,621.71

DTI Corporation Australia Pty Ltd Recording and transcription $110,622.33

Fredon Security Pty Ltd Security upgrade and maintenance

$42,759.37

iCognition Pty Ltd Procedural Information Production System

$55,685.85

Integrated Technical Management Building maintenance $195,414.47

Kenneth Crispin QC Commissioner for Standards $25,930.00

National Cleaning Services Australia Pty Ltd

Cleaning services $247,438.06

P.A. People Pty Ltd Broadcasting system upgrade $236,809.90

Peter Bayne Legal advice to scrutiny committee

$55,657.77

SAI Global Limited Standards online subscription $78,641.20

Sand Consulting Pty Ltd Broadcasting system upgrade and maintenance

$79,447.21

Sound Advice Australia Pty Ltd Broadcasting system upgrade $26,620.22

Stephen Argument Legal advice to scrutiny committee

$51,438.40


http://www.legislation.act.gov.au/sl/2007-29/default.asp

http://www.legislation.act.gov.au/sl/2007-29/default.asp


Art collectionAs at 30 June 2017, the Assembly’s art collection was valued at $0.694m.

TERRITORY RECORDSRecords management programThe Office’s Records and Information Management Program was approved by the Clerk in October 2014 and was submitted to the Director of Territory Records.

The records management policy and procedures are available to all staff via the Office’s records and information system, OLARIS. The public can inspect the Office’s Records and Information Management Program via the Publications menu on the Legislative Assembly website.

Training and adviceThe Records and Information Manager provides induction training for all new starters, addressing records management principles and the operation of OLARIS. Refresher training is also made available as required. Workshops were held for all OLARIS users during early 2017 to coincide with an upgrade of the RM Workspace web interface.

A new ‘Tip of the Month’ all staff email program was also commenced during 2017 to promote ongoing awareness of key recordkeeping requirements and obligations.

Preservation and AccessIn accordance with the Territory Records Act 2002 (the Act), the Office has procedures in place to ensure that records containing information that will allow people to establish links with their Aboriginal or Torres Strait Islander heritage are identified and preserved. The Office does not expect that any of its records will contain such information, however if such a record is identified, the Office will retain the records permanently.

The Act also provides for public access to records over 20 years old. Three requests for public access were received via Archives ACT during the year.

AuditAn internal audit of the Office’s Records Management Program was completed in April 2017. The audit verified the Office’s compliance with the Territory Records Act 2002 and confirmed that OLARIS is fit for purpose as a compliant electronic document and record management system. Recommendations were made in relation to documentation and training, the use of shared drives and the ongoing monitoring of staff compliance with recordkeeping requirements.

ActivitiesFile creations increased by 27.78% on the previous reporting period, with most being captured digitally in OLARIS.

Records were appraised and sentenced in accordance with the Territory Records Disposal Schedules. The Disposal Schedules utilised by the Office are outlined below.

http://www.parliament.act.gov.au/Publications/Publications

http://www.parliament.act.gov.au/Publications/Publications


Table 16. Records disposal schedules utilised by the Office

Effective Year and No.

Territory Records (Records Disposal Schedule—Legislative Assembly Secretariat Records) Approval 2004 (No 1)

18 June 2004 NI2004-177

Territory Records (Records Disposal Schedule - Arts and Cultural Development Records) Approval 2004 (No 1)

18 June 2004 NI2004-179

Territory Records (Records Disposal Schedule – Finance and Treasury Management Records) Approval 2017 (No 1)

27 February 2017 NI2017-83

Territory Records (Records Disposal Schedule – Government and Stakeholder Relations Records) Approval 2017 (No 1)

27 February 2017 NI2017-84

Territory Records (Records Disposal Schedule – Human Resources Records) Approval 2017 (No 1)

27 February 2017 NI2017-79

Territory Records (Records Disposal Schedule – Information and Communications Technology Records) Approval 2017 (No 1)

27 February 2017 NI2017-85

Territory Records (Records Disposal Schedule – Property Equipment and Fleet Records) Approval 2017 (No 1)

27 February 2017 NI2017-86

Territory Records (Records Disposal Schedule – Records and Information Management Records) Approval 2017 (No 1)

27 February 2017 NI2017-87

Territory Records (Records Disposal Schedule – Solicitor and Legal Services Records) Approval 2017 (No 1)

27 February 2017 NI2017-88

Territory Records (Records Disposal Schedule – Strategy and Governance Records) Approval 2017 (No 1)

27 February 2017 NI2017-89

HUMAN RIGHTS ACTThe Legislative Assembly plays an important role in the operation of the Human Rights Act 2004, via its role in scrutinising bills through the Standing Committee on Justice and Community Safety (Legislative Scrutiny Role).

Under section 38(1), the committee is responsible for reporting to the Assembly on any human rights issues arising from certain bills presented to it, including any inconsistencies between proposed legislation and the Human Rights Act.

http://www.legislation.act.gov.au/ni/2017-83/default.asp










SUSTAINABILITY REPORTINGDuring the year, the Office used the Enterprise Sustainability Platform, available across the ACT public sector, to monitor its sustainability performance. The platform provides data on water, energy (electricity and gas), and greenhouse gas emissions, which has been used in this report.

GreenPower purchased for 2016-2017The Office avails itself of the whole-of-government energy contract managed by the ACT Property Group on behalf of the Territory.

ACT Property Group purchased 7,700 MWh (Mega Watt hours) of GreenPower on behalf of the ACT Government, representing an indicative five per cent of the ACT Government’s energy consumption for 2016-2017.

The Enterprise Sustainability Platform has been updated with a custom ACT electricity emissions factor being used for greenhouse gas emissions for 2015-2016 to account for the effect of renewables in the ACT electricity energy supply mix.

Table 17. Environmental sustainability performance statistics

Indicator

Unit2014-2015

result2015-2016

result2016-2017

result

Variance between

2015-2016 and

2016-2017

Percentage variance between

2015-2016 and 2016-2017

General

Total occupancy – all building occupants

Numeric (FTE) 156.00 146.00 167.60 21.60 14.79

Non-executive occupancy – Office of the Legislative Assembly, non-executive members and staff

Numeric (FTE) 108.00 92.80 114.30 21.50 23.17

Total area floor space – net lettable area

Square metres

(m2)6824.00 7436.94 7436.94 0.00 0.00


Indicator

Unit2014-2015

result2015-2016

result2016-2017

result

Variance between

2015-2016 and

2016-2017


2015-2016 and 2016-2017

Stationary energy use (office)

Electricity use Megajoules 2874388.43 2950873.20 3257063.28 306190.08 10.38

Electricity use kWh 798441.23 819687.00 904739.80 85052.80 10.38

Gas use Megajoules 1593192.50 1529491.00 2333028.13 803537.13 52.54

Total office energy use (gas+ electricity)

Megajoules 4467580.93 4480364.20 5590091.41 1109727.21 24.77

Total office energy use (gas+ electricity)

Gigajoules 4467.58 4480.36 5590.09 1109.73 24.77

Energy Intensities

Energy intensity per person

Megajoules / FTE 28638.34 30687.43 33353.77 2666.34 8.69

Energy intensity per area of total floor space

Megajoules / m2 654.69 602.45 751.67 149.22 24.77

Transport Energy

Total number of vehicles Numeric 8.00 5.00 1.00 -4.00 -80.00

Transport fuel (petrol) Litres 6283.96 2862.32 0.00 -2862.32 -100.00

Transport fuel (diesel) Litres 7426.52 2535.16 960.10 -1575.06 -62.13

Transport fuel - Petrol (conversion)

Megajoules 214911.43 97891.34 0.00 -97891.34 -100.00

Transport fuel - Diesel (conversion)

Megajoules 285178.37 97350.14 36867.84 -60482.30 -62.13

Total transport energy use (sum of above)

Megajoules 500089.80 195241.49 36867.84 -158373.65 -81.12

Total transport energy use (conversion)

Gigajoules 500.09 195.24 36.87 -158.37 -81.12

Water consumption

Total office water use Kilolitres 3550.32 3980.96 2548.08 -1432.88 -35.99


Indicator

Unit2014-2015

result2015-2016

result2016-2017

result

Variance between

2015-2016 and

2016-2017


2015-2016 and 2016-2017

Water Intensities

Water use per person

Kilolitres / FTE 24.18 27.27 15.02 -12.06 -44.24

Water use per area of total floor space

Kilolitres / m2 0.55 0.54 0.34 -0.19 -35.99

Waste

Total reams of paper purchased Reams 1440.00 1479.00 1535.00 56.00 3.79

Estimate of cardboard recycled

Cubic metres 57.20 49.50

See explanatory

note0.00 0.00

Estimate of paper recycled

Cubic metres 64.00 71.28 76.32 5.04 7.07

Estimate of mixed recycling

Cubic metres 107.80 106.00 194.70 88.70 83.68

Estimate of organic waste

Cubic metres 6.16 3.00 12.24 9.24 308.00

Estimate of waste to landfill

Cubic metres 57.20 57.20 66.00 8.80 15.38

Resource Efficiency

Office paper used per person (Office and non-executive)

Reams / FTE 13.33 15.94 13.43 -2.51 -15.74

Estimate of cardboard recycled per person

m3 / FTE 0.37 0.34 0.00 -0.34 -100.00

Estimate of paper recycled per person

m3 / FTE 0.59 0.49 0.46 -0.03 -6.73

Estimate of mixed recycling per person

m3 / FTE 0.69 0.73 1.16 0.44 60.01

Estimate of organic waste per person

m3 / FTE 0.04 0.07 0.07 0.00 0.00

Estimate of landfill waste per person

m3 / FTE 0.37 0.39 0.39 0.00 0.00


Indicator

Unit2014-2015

result2015-2016

result2016-2017

result

Variance between

2015-2016 and

2016-2017


2015-2016 and 2016-2017

Greenhouse Gas Emissions

Office greenhouse gas emissions (electricity + gas)

Tonnes CO2-e 699.21 711.13 646.79 -64.34 -9.05

Greenhouse gas emissions from fleet

Tonnes CO2-e 36.19 14.40 0.39 -14.02 -97.33

Total greenhouse gas emissions (electricity + gas + fleet)

Tonnes CO2-e 735.40 725.53 647.18 -78.36 -10.80

Greenhouse Gas Intensities

Total emissions per person (electricity + gas)

Tonnes CO2-e / FTE 4.48 4.87 3.86 -1.01 -20.77

Building energy emissions per office area

Tonnes CO2-e / m2 0.1025 0.0956 0.0870 -0.0086 -9.05

Building energy emissions per total floor space

Tonnes CO2-e / m2 0.1025 0.0956 0.0870 -0.0086 -9.05

Transport emissions per vehicle

Tonnes CO2-e /vehicle

4.52 2.88 0.39 -2.50 -86.63

Total emissions per person (electricity + gas + fleet)

Tonnes CO2-e / FTE 4.71 4.97 3.86 -1.11 -22.30

Direct emissions (scope 1)

Tonnes CO2-e 47.11 62.09 100.12 38.03 61.25

Indirect emissions (scope 2)

Tonnes CO2-e 608.41 609.03 474.99 -134.04 -22.01

Other indirect emissions (scope 3)

Tonnes CO2-e 43.69 40.01 46.58 6.57 16.42

Total emissions Tonnes CO2-e 699.21 711.13 621.69 -89.44 -12.58


Explanatory notes

Water 2015-2016

The ‘total office use’ water figure for 2015-2016 has been updated to reflect actual consumption (it was reported in last year’s annual report as an estimate).

Resource Efficiency 2016-2017

There is no data available on cardboard recycling after 2015-2016, as it is no longer separated from mixed recycling.

Differences between Enterprise Sustainability Platform sourced data in the Previous FY (2015-16) and that in the original 2015-16 Report is due to a variety of sources including updates to agency occupancy and historical consumption data and to annual adjustments to ACT specific electricity emissions factors.

Organic waste: in reviewing its records, the Office identified that the organic recycling figure for 2015-16 was underestimated. The correct estimate for the period has been included in this year’s report.

Greenhouse gas emissions in 2015-2016 and 2016-2017

Greenhouse gas emissions for electricity consumption have been calculated using the following emissions factors based on the latest (April 2017) ACT electricity Emissions Factor Report:

• In 2015-16 a factor of 0.732 kilogram (kg) CO2-e / kilowatt hour (kWh) or 0.732 tonne (t) CO2-e / megawatt hour (MWh). This is based on actual historical data and is a retrospective adjustment of -0.041 (5.3% reduction) of the 0.773 factor originally used for 2015-16 annual reporting.

• In 2016-2017 a factor of 0.549 kilogram (kg) CO2-e / kilowatt hour (kWh) or 0.549 tonne (t) CO2-e / megawatt hour (MWh).

The emissions factors include total GreenPower purchases for the ACT calculated in the third quarter of the respective financial years and are specific to the ACT. These emissions factors (Scope 2 + Scope 3) reflect the increasing contribution of renewable electricity generated under the ACT’s

100 per cent Renewable Energy Target (RET). Consequently they are lower than those reported in the latest National Greenhouse Accounts (NGA) Factors.

Net Lettable Floor Area 2016-2017

The 2016-2017 Net Lettable Floor Area (m2) figure for the Legislative Assembly Building has been calculated using a different methodology to previous years. To enable a year-on-year comparison, the floor area for previous years has been adjusted accordingly.


APPENDICES


APPENDIX 1 – SITTING DAYS

Financial year No. of sitting

days

Number of

hours*

Average hours per

day*

Sittings after

10pm

Average time of rising Tuesday

Average time of rising Wed/

Thurs

1988-1989 10 55 6 1 6:12 pm 4:12 pm

1989-1990 54 353 7 8 9:00 pm 5:10 pm

1990-1991 49 338 7 8 9:00 pm 5:45 pm

1991-1992 48 354 7 12 10:00 pm 5:42 pm

1992-1993 51 356 7 10 9:55 pm 6:48 pm

1993-1994 46 324 7 5 9:36 pm 5:30 pm

1994-1995 34 249 7 5 9:32 pm 5:42 pm

1995-1996 45 314 7 2 Average time of rising

5:33 pm

1996-1997 39 315 8 3 6:34 pm

1997-1998 34 278 8 1 6:32 pm

1998-1999 40 317 8 6 6:43 pm

1999-2000 41 344 8 8 7:11 pm

2000-2001 37 306 8 9 6:46 pm

2001-2002 34 275 9 4 6:22 pm

2002-2003 40 346 9 10 7:08 pm

2003-2004 43 414 10 16 8:08 pm

2004-2005 36 290 8 5 6:38 pm

2005-2006 41 312 8 2 6:04 pm

2006-2007 38 292 8 1 6:11 pm

2007-2008 40 347 9 7 7:10 pm

2008-2009 38 323 9 5 6:40 pm

2009-2010 41 350 9 2 6:32 pm

2010-2011 44 397 9 6 7:01 pm

2011-2012 42 359 9 1 6:38 pm

2012-2013 29 222 8 2 5:40 pm

2013-2014 36 288 8 - 5:59 pm

2014-2015 44 335 8 - 5.37 pm

2015-2016 36 292 8 - 6.07 pm

2016-2017 25 201 8 2 6.02 pm

*Includes time expended in suspensions and meal breaks


APPENDIX 2 – PROCEEDINGS

Financial year Sittings – adjournment

debate

Sittings – no adjournment

debate

Petitions presented

and referred to ministers

Votes Closure of questions agreed to

Matters of public

importance discussed

1988-1989 6 4 2 4 1 4

1989-1990 37 17 31 127 16 25

1990-1991 38 11 23 108 18 30

1991-1992 30 18 33 119 21 28

1992-1993 32 19 34 137 4 41

1993-1994 20 26 10 49 - 25

1994-1995 21 13 11 57 1 18

1995-1996 29 16 46 96 3 10

1996-1997 31 8 36 100 - 10

1997-1998 24 10 25 76 1 10

1998-1999 29 11 20 88 1 10

1999-2000 35 6 14 118 2 4

2000-2001 18 19 6 128 - 4

2001-2002 26 8 23 65 3 15

2002-2003 27 13 23 84 0 12

2003-2004 39 4 34 132 - 25

2004-2005 32 4 6 86 6 20

2005-2006 39 2 13 95 7 24

2006-2007 35 3 40 77 11 22

2007-2008 33 7 25 92 10 21

2008-2009 32 6 15 98 4 26

2009-2010 38 3 10 107 - 23

2010-2011 42 2 16 149 1 23

2011-2012 41 1 12 154 3 25

2012-2013 24 5 4 74 1 14

2013-2014 33 3 8 81 - 20

2014-2015 42 2 18 87 - 24

2015-2016 34 2 8 90 - 20

2016-2017 22 3 18 40 - 10


APPENDIX 3 – MINUTES OF PROCEEDINGS

Year Number of pages Number of sittings Average number pages per sitting

1988-1989 40 10 4

1989-1990 226 54 4

1990-1991 215 49 4

1991-1992 292 48 6

1992-1993 295 51 6

1993-1994 389 46 9

1994-1995 269 34 8

1995-1996 302 45 7

1996-1997 322 39 8

1997-1998 342 34 10

1998-1999 342 40 9

1999-2000 480 41 12

2000-2001 590 37 16

2001-2002 606 34 18

2002-2003 575 40 14

2003-2004 704 43 16

2004-2005 463 36 13

2005-2006 471 41 12

2006-2007 301 38 8

2007-2008 484 40 12

2008-2009 491 38 13

2009-2010 473 41 12

2010-2011 610 44 14

2011-2012 593 42 14

2012-2013 342 29 12

2013-2014 390 36 11

2014-2015 524 44 12

2015-2016 410 36 11

2016-2017 376 25 15


APPENDIX 4 – BILLS AND AMENDMENTS 2016-2017Bills

ExecutiveExecutive members

Private members Assembly Total

Introduced 27 - 2 - 29

Discharged - - - - -

Withdrawn - - - - -

Not agreed in principle - - - -

Negatived - - - - -

Passed 38 1 - - 39

Amended 15 1 - - 16

Still before the Assembly 4 - 2 - 6

Amendments circulated

Year Number of amendments

Motions Bills Total

Feb-June 2001 - - 427

2001-2002 - - 488

2002-2003 - - 472

2003-2004 47 487 534

2004-2005 46 389 435

2005-2006 47 425 472

2006-2007 44 82 126

2007-2008 39 497 536

2008-2009 90 314 404

2009-2010 94 245 339

2010-2011 149 348 497

2011-2012 176 340 516

2012-2013 60 148 208

2013-2014 78 139 217

2014-2015 77 313 390

2015-2016 63 75 138

2016-2017 62 201 263


APPENDIX 5 – BILLS PRESENTED

Financial year Executive Executive members*

Private members

Assembly Total

1988-1989 9 - 1 - 10

1989-1990 48 - 11 - 59

1990-1991 71 - 15 - 86

1991-1992 106 - 26 - 132

1992-1993 95 - 25 - 120

1993-1994 94 - 15 - 109

1994-1995 72 - 14 - 86

1995-1996 77 - 15 - 92

1996-1997 91 - 22 - 113

1997-1998 108 - 26 - 134

1998-1999 68 2 31 - 101

1999-2000 98 4 33 - 135

2000-2001 87 - 24 - 111

2001-2002 47 - 22 - 69

2002-2003 67 - 26 - 93

2003-2004 79 - 27 - 106

2004-2005 64 - 11 - 75

2005-2006 47 - 11 - 58

2006-2007 52 - 8 - 60

2007-2008 47 - 19 - 66

2008-2009 44 - 19 - 63

2009-2010 55 - 17 - 72

2010-2011 63 - 11 - 74

2011-2012 61 - 22 1# 84

2012-2013 41 4 3 - 48

2013-2014 56 2 - - 58

2014-2015 54 1 1 - 56

2015-2016 71 2 5 - 78

2016-2017 27 - 2 - 29

*In 1998, Assembly standing orders were amended to make provision for executive members’ business. At the conclusion of the Fourth Assembly, this provision lapsed. In November 2012, the standing orders were again amended to accommodate executive members’ business.#In 2012, the Speaker introduced a bill which was considered under Assembly business.


APPENDIX 6 – QUESTIONS WITH AND WITHOUT NOTICE

Financial year Questions on notice

Questions without notice

Supplementary questions

Avg No. asked per sitting*

1988-1989 9 131 34 17.4

1989-1990 187 684 207 16.5

1990-1991 241 685 176 14.5

1991-1992 448 490 188 14

1992-1993 582 510 163 13.2

1993-1994 520 407 173 12.6

1994-1995 247 376 206 17

1995-1996 210 514 371 19.7

1996-1997 163 398 293 17.7

1997-1998 68 363 284 11

1998-1999 141 352 327 17

1999-2000 108 406 332 18

2000-2001 122 352 278 17

2001-2002 268 370 302 19.7

2002-2003 575 425 330 18.8

2003-2004 820 410 347 17.6

2004-2005 608 356 283 17.8

2005-2006 712 399 314 17.4

2006-2007 455 366 296 17.4

2007-2008 519 378 299 16.9

2008-2009 351 401 330 19.2

2009-2010 751 417 1008# 34.7

2010-2011 697 445 1257# 38.7

2011-2012@ 725 457 1329# 42.5

2012-2013 154 258 764# 35

2013-2014 172 381 1117# 42

2014-2015 140 388 1148# 35

2015-2016 326 326 971 36

2016-2017 377 321 693 40.6

*Includes supplementary questions#Includes further supplementary questions per standing order 113B@Rostered ministers’ questions—In addition, 69 questions and 67 supplementary questions were asked of rostered ministers from September 2011 to February 2012


APPENDIX 7 – COMMITTEE STATISTICS – EIGHTH AND NINTH ASSEMBLYSummary of committee statistics 1989-2017

Financial year

Meetings

Meetings supported

by Chamber Support

Total number of

meetingsPublic

hearings Reports

Reports produced

by Chamber Support

Total reports

1989-1990 165 45 210 57 18 11 29

1990-1991 185 54 239 45 16 24 40

1991-1992 90 29 119 23 12 12 24

1992-1993 141 52 193 34 18 28 46

1992-1993 141 52 193 34 18 28 46

1993-1994 144 48 192 53 3 31 34

1994-1995 126 37 163 36 16 18 34

1995-1996 113 48 161 61 12 25 37

1996-1997 129 40 169 59 11 21 32

1997-1998 109 45 154 45 35 19 54

1998-1999 - - 327 - 61 20 81

1999-2000 - - 293 - 57 21 78

2000-2001 - - 228 - 41 15 56

2001-2002 - - 126 - 38 19 57

2002-2003 230 38 268 81 31 19 50

2003-2004 222 41 263 62 40 20 60

2004-2005 152 35 187 38 27 20 47

2005-2006 231 34 265 61 18 15 33

2006-2007 232 36 268 69 21 16 37

2007-2008 206 36 242 59 15 17 32

2008-2009 221 31 252 61 23 13 36

2009-2010 264 47 311 74 21 20 41

2010-2011 230 37 267 57 25 16 41

2011-2012 287 46 333 95 23 16 39

2012-2013 182 28 210 54 21 11 32

2013-2014 191 32 223 57 13 14 27

2014-2015 152 34 212 60 17 19 36

2015-2016 141 29 188 47 26 14 40

2016-2017 155 26 187 32 16 17 36

Consolidated committee statistics 2016-2017


Consolidated statistical return Total

Type of meetings – activity

Total number of meetings 187

Number of private meetings 139

Number of private meetings attended by all (five) members 35

Number of private meetings attended by all (four) members 69

Number of private meetings attended by all (three) members 2

Number of private meetings attended by four members 19

Number of private meetings attended by three members 27

Number of private meetings attended by two members 4

Number of public hearings 32

Number of public meetings attended by all (five) members 15

Number of public meetings attended by all (four) members 12

Number of private meetings attended by four members 2

Number of public meetings attended by three members 2

Number of public meetings attended by two members 0

Number of site visits/study tours 5

Number of other kinds of meetings (briefings, round tables, workshops, etc.) 11

Hours of meetings

Hours of committee meetings [total] 280:48

Hours of private meetings 94:29

Hours of public hearings 152:57

Hours of site visits/study tours 6:18

Hours of other kinds of meetings 27:24

Inquiry outcomes

Number of witnesses 495

Number of submissions 231

Number of referrals 26

Number of reports presented 36

Number of statements made under SO246A 30

Number of statutory appointments considered 78

Number of bills considered 40

Items of subordinate legislation considered 354


Eighth Assembly

Standing Committees Select Committees

Administration and

Procedure*

Education Training

and Youth Affairs

Health, Ageing,

Community and

Social Services

Justice and Community

Safety (JACS)

JACS (Legislative

Scrutiny Role)*

Planning, Environment and Territory

and Municipal Services

Public Accounts

Estimates 2015-2016

Estimates 2016-2017

(Parliamentary Budget Officer)

Bill 2016

Number of committee meetings (total)

5 1 1 4 3 1 5 4 4 1

Number of private meetings

5 1 1 1 3 1 5 3 3 1

Number of public hearings

0 0 0 3 0 0 0 1 0 0

Number of site visits/ study tours

0 0 0 0 0 0 0 0 0 N/A

Number of other kinds of meetings

0 0 0 0 0 0 0 0 1 N/A

Hours of committee meetings [total]

3:17 0:43 0:04 2:25 2:05 0:09 5:15 12:01 1:25 0:02

Hours of private meetings

3:17 0:43 0:04 1:47 2:05 0:09 5:15 4:39 0:30 0:02

Hours of public hearings

0:00 0:00 0:00 0:38 0:00 0:00 0:00 7:22 0:00 00:00

Hours of site visits/study tours

0:00 0:00 0:00 0:00 0:00 0:00 0:00 0:00 0:00 00:00

Hours of other kinds of meetings

0:00 0:00 0:00 0:00 0:00 0:00 0:00 0:00 0:55 00:00

Number of Witnesses 0 0 0 2 0 0 0 15 0 0

Number of submissions 0 0 0 0 0 1 0 0 2 0

Number of referrals 3 0 0 0 0 0 1 0 0 1


Standing Committees Select Committees

Administration and

Procedure*

Education Training

and Youth Affairs

Health, Ageing,

Community and

Social Services

Justice and Community

Safety (JACS)

JACS (Legislative

Scrutiny Role)*

Planning, Environment and Territory

and Municipal Services

Public Accounts

Estimates 2015-2016

Estimates 2016-2017

(Parliamentary Budget Officer)

Bill 2016

Number of reports presented

4# 0 0 1 3 1 5# 1 1 0

Number of statements made under SO246A

2 1 1 1 1 2 2 0 0 0

Number of statutory appointments considered

0 0 0 13 0 0 0 0 0 N/A

Number of bills considered

19 N/A

Items of subordinate legislation considered

165 N/A

*Committees supported by Chamber Support# Includes reports circulated out-of-session


Ninth Assembly

Standing Committees

Administration

and

Procedure*

Economic

Development

and Tourism

Education,

Employment

and Youth

Affairs

Environment

and

Transport

and City

Services

Health,

Ageing and

Community

Services

Justice and

Community

Safety

(JACS )

JACS

(Legislative

Scrutiny

Role)*

Planning

and

Urban

Renewal

Public

Accounts

Number of committee meetings (total)

10 12 11 13 15 23 8 16 15

Number of private meetings

10 8 9 11 11 16 8 15 12

Number of public hearings

0 3 2 2 4 2 0 1 3

Number of site visits/ study tours

0 1 0 0 0 4 0 0 0

Number of other kinds of meetings

0 0 0 0 0 1 0 0 0

Hours of committee meetings [total]

6:00 19:12 9:21 22:39 1:53 36:38 4:23 27:26 16:44

Hours of private meetings

6:00 2:35 1:57 5:45 1:53 9:24 4:23 19:28 11:19

Hours of public hearings

0:00 15:22 7:24 16:54 0:00 14:08 0:00 7:58 5:25

Hours of site visits/study tours

0:00 1:15 0:00 0:00 0:00 5:03 0:00 0:00 0:00


Standing Committees

Administration

and

Procedure*

Economic

Development

and Tourism

Education,

Employment

and Youth

Affairs

Environment

and

Transport

and City

Services

Health,

Ageing and

Community

Services

Justice and

Community

Safety

(JACS )

JACS

(Legislative

Scrutiny

Role)*

Planning

and

Urban

Renewal

Public

Accounts

Hours of other kinds of meetings

0:00 0:00 0:00 0:00 0:00 8:03 0:00 0:00 0:00

Number of Witnesses 0 32 30 56 53 51 0 17 23

Number of submissions 0 10 0 0 19 0 0 158 0

Number of referrals 2 2 2 3 2 2 0 2 4

Number of reports presented

4 1 1 1 1 1 6 1 1

Number of statements made under SO246A

1 1 3 2 1 4 1 2 3

Number of statutory appointments considered

0 0 14 3 2 31 0 12 3

Number of bills considered

21

Items of subordinate legislation considered

189

*Committees supported by Chamber Support


Ninth Assembly

Select Committees

ACT 2016 Election and Electoral Act

Independent Integrity Commission Estimates 2017-2018

Number of committee meetings (total) 4 12 27

Number of private meetings 4 3 13

Number of public hearings 0 0 13

Number of site visits/ study tours 0 0 0

Number of other kinds of meetings 0 9 1

Hours of committee meetings [total] 2:29 25:08 81:51

Hours of private meetings 2:29 7:13 3:34

Hours of public hearings 0:00 0:00 77:46

Hours of site visits/study tours 0:00 0:00 0:00

Hours of other kinds of meetings 0:00 17:55 0:31

Number of Witnesses 0 0 216

Number of submissions 6 25 10

Number of referrals 1 1 1

Number of reports presented 0 0 0

Number of statements made under SO246A 1 1 0

Number of statutory appointments considered 0 0 0

*Committees supported by Chamber Support


APPENDIX 8 – BROADCASTING AND WEBSITE MANAGEMENTBroadcasting availability

2014-2015 2015-2016 2016-2017

Number of incidents of non-scheduled non-availability of major components of broadcasting infrastructure 1 2 1

Internet related activity

2014-2015 2015-2016 2016-2017

Trend client usage of Legislative Assembly internet site (http://www.parliament.act.gov.au)

108,405 107,699 130,095

Trend client usage of Legislative Assembly Hansard site (http://www.hansard.act.gov.au)

30,262 29,339 27,221

Assembly broadcast site1

Number of visits to Assembly broadcast site (see chart below)

5,675 16,555 24,078

1. Prior to 2016, visitor statistics were collected separately for the Daily on Demand (Assembly) and Committees on Demand (CoD) broadcast sites. A new ‘Assembly on Demand (AoD) site was introduced in 2016, providing a single portal for viewing all Assembly and committee proceedings. The reporting functionality provided by AoD is unable to differentiate between views of Assembly and committee proceedings.

Visitors to the Assembly broadcast site

Visitor statistics are obtained through Google Analytics. Client use is measured in terms of ‘unique sessions’. If a user is inactive on the site for 30 minutes or more, future activity is attributed to a new session.


appendix 9 – library and reference services

Library services

2014-2015 2015-2016 2016-2017

Number of publications catalogued 271 260 377

Number of journals received from publishers 146 113 102

Number of interlibrary loans requests 99 78 61

Reference and information services

2014-2015 2015-2016 2016-2017

Number of reference requests for information received from:

Assembly clients 263 242 176

ACT Government clients 99 78 51

Other clients 54 56 39

Urgent simple inquiry: percentage resolved within one hour (target 90%)

100% 100% 100%

Simple inquiry: percentage resolved within agreed timeframe (target 90%)

100% 99% 100%

Complex inquiry: percentage resolved within agreed timeframe (target 90%)

100% 100% 100%

Other services

Number of visits to LA library Intranet 45,801 53,816 87,869

Number of TV and radio files accessed by users 423 422 318

Number of interstate media articles accessed by users 1,933 2,411 3,641

Total visits to Interstate Media RSS Feeds 23,176 31,306 33,742

Total number of visits to Current Awareness RSS Feeds accessed 93,140 91,203 49,522


APPENDIX 10 – MEMBERS OF THE EIGHTH AND NINTH ASSEMBLIES

Eighth AssemblyBARR, Mr Andrew

BERRY, Ms Yvette

BOURKE, Dr Chris

BURCH, Ms Joy

COE, Mr Alistair

CORBELL, Mr Simon

DOSZPOT, Mr Steve

DUNNE, Mrs Vicki

FITZHARRIS, Ms Meegan (declared elected on 16 January 2015, to fill a casual vacancy)

GALLAGHER, Ms Katy (resigned 23 December 2014)

GENTLEMAN, Mr Mick

HANSON, Mr Jeremy, CSC

HINDER, Mr Jayson (declared elected on 7 March 2016 to fill a casual vacancy)

JEFFERY, Mr Val (declared elected on 29 July 2016, to fill a casual vacancy)

JONES, Mrs Giulia

LAWDER, Ms Nicole (declared elected on 26 June 2013, to fill a casual vacancy)

PORTER, Ms Mary, AM (resigned 19 February 2016)

RATTENBURY, Mr Shane

SESELJA, Mr Zed (resigned 11 June 2013)

SMYTH, Mr Brendan (resigned 15 July 2016)

WALL, Mr Andrew

Ninth AssemblyBARR, Mr Andrew

BERRY, Ms Yvette

BURCH, Ms Joy

CHEYNE, Ms Tara

CODY, Ms Bec

COE, Mr Alistair

DOSZPOT, Mr Steve

DUNNE, Mrs Vicki

FITZHARRIS, Ms Meegan

GENTLEMAN, Mr Mick

HANSON, Mr Jeremy, CSC

JONES, Mrs Giulia

KIKKERT, Mrs Elizabeth

LAWDER, Ms Nicole

LE COUTEUR, Ms Caroline

LEE, Ms Elizabeth

MILLIGAN, Mr James

ORR, Ms Suzanne

PARTON, Mr Mark

PETTERSSON, Mr Michael

RAMSAY, Mr Gordon

RATTENBURY, Mr Shane

STEEL, Mr Chris

STEPHEN-SMITH, Ms Rachel

WALL, Mr Andrew


APPENDIX 11 – OFFICE HOLDERS OF THE EIGHTH AND NINTH ASSEMBLIESEighth Assembly office holders

Office Holder

SPEAKER Mrs Vicki Dunne

DEPUTY SPEAKER Ms Mary Porter AM: resigned 18 February 20161

Ms Joy Burch: elected 18 February 20162

ASSISTANT SPEAKERS Dr Chris Bourke: nominated 31 July 2014, appointed to Ministry 22 January 2016

Mr Steve Doszpot: nominated for the periods 27 April to 4 May 2015, 10 July 2015 and 11 to 14 August 20153

Ms Nicole Lawder: nominated 3 February 20144

Mr Brendan Smyth: nominated for 8 and 9 July 20155

1 Acting Speaker 13-17 July 2015, 29 July-1 August 2015, 17 August-1 September 2015, 10-13 September 2015, 30 September- 9 October 2015, 20-24 November 2015.2 Acting Speaker 22-26 April 2016, 30 April-2 May 2016.3 Acting Speaker 10 July 2015.4 Acting Speaker 1-7 July 2015, 9 September 2015, 27-29 April 2016.5 Acting Speaker 8-9 July 2015

Ninth Assembly office holders

Office Holder

SPEAKER Ms Joy Burch

DEPUTY SPEAKER Mrs Vicki Dunne*

ASSISTANT SPEAKERS Ms Bec Cody

Ms Elizabeth Lee

Mr Chris Steel

* Acting Speaker 30 January-3 February 2017, 7-8 February 2017, 23-25 May 2017.


APPENDIX 12 – MINISTERS AS AT 30 JUNE 2017Eighth Assembly—Fifth Barr Ministry

Minister Ministries

Andrew Barr Chief Minister

Treasurer

Minister for Economic Development

Minister for Tourism and Events

Minister for Urban Renewal

Simon Corbell Deputy Chief Minister

Attorney-General

Minister for Health

Minister for Police and Emergency Services

Minister for the Environment and Climate Change

Mick Gentleman Minister for Planning and Land Management

Minister for Racing and Gaming

Minister for Workplace Safety and Industrial Relations

Shane Rattenbury Minister for Corrections

Minister for Education

Minister for Justice and Consumer Affairs

Minister for Road Safety

Yvette Berry Minister for Housing, Community Services and Social Inclusion

Minister for Multicultural and Youth Affairs

Minister for Sport and Recreation

Minister for Women

Meegan Fitzharris Minister for Higher Education, Training and Research

Minister for Transport Canberra and City Services

Assistant Minister for Health

Chris Bourke Minister for Aboriginal and Torres Strait Islander Affairs

Minister for Children and Young People

Minister for Disability

Minister for Small Business and the Arts

Minister for Veterans and Seniors


Ninth Assembly—Seventh Barr Ministry

Minister Ministry

Andrew Barr Chief Minister

Treasurer

Minister for Economic Development

Minister for Tourism and Major Events

Yvette Berry Deputy Chief Minister

Minister for Education and Early Childhood Development

Minister for Housing and Suburban Development

Minister for the Prevention of Domestic and Family Violence

Minister for Women

Minister for Sport and Recreation

Meegan Fitzharris Minister for Health

Minister for Transport and City Services

Minister for Higher Education, Training and Research

Mick Gentleman Minister for Police and Emergency Services

Minister for the Environment and Heritage

Minister for Planning and Land Management

Minister for Urban Renewal

Gordon Ramsay Attorney-General

Minister for Regulatory Services

Minister for the Arts and Community Events

Minister for Veterans and Seniors

Shane Rattenbury Minister for Climate Change and Sustainability

Minister for Justice, Consumer Affairs and Road Safety

Minister for Corrections

Minister for Mental Health

Rachel Stephen-Smith Minister for Community Services and Social Inclusion

Minister for Disability, Children and Youth

Minister for Aboriginal and Torres Strait Islander Affairs

Minister for Multicultural Affairs

Minister for Workplace Safety and Industrial Relations


APPENDIX 13 – REMUNERATION OF MLASACT Remuneration Tribunal determination No 2 of 2017, which was commenced on 1 July 2016, provided that the base rate of salary for all members of the Legislative Assembly shall be $142,228 per annum.

The determination also provided that a member holding any of the following offices would be entitled to the corresponding additional salary as shown in the following table:

Remuneration of MLAs

Position Remuneration

Chief Minister $156,451

Deputy Chief Minister $113,782

Minister $99,560

Leader of the Opposition $99,560

Presiding Officer $78,225

Deputy Leader of the Opposition $21,334*

Deputy Presiding Officer $21,334

Government Whip $14,223

Opposition Whip $14,223

Presiding member of a committee which is concerned with public affairs rather than domestic affairs of the Legislative Assembly

$14,223

*This rate will commence from the conclusion of the Eighth Assembly OR if there is a change from the current officerholder before the expiration of the current Assembly. Until that time, the current officeholder will remain entitled to additional salary, at the rate of 45% of the base being $64,003.


APPENDIX 14 – NON-EXECUTIVE MEMBERS’ STAFF EMPLOYMENTNumber of staff employment agreements processed

Year No of LAMS contracts

No of non-executive members

Average contracts/ member

1999-2000 63 12 5.25

2000-2001 50 12 4.17

2001-2002 (pre-election) 47 12 3.92

2001-2002 (post-election) 67 13 5.15

2001-2002 total 114 12.5 9.12

2002-2003 149 12.5 11.92

2003-2004 (prior to new staff structure) 61 12 5.08

2003-2004 (translation to new staff structure) 33 12 2.75

2003-2004 (following new staff structure) 50 12 4.17

2003-2004 total 144 12 12.00

2005-2006 87 12 7.25

2006-2007 120 12 10.0

2007-2008 102 12 8.5

2008-2009 (pre-election) 16 12 1.33

2008-2009 (post-election) 98 12 8.17

2008-2009 total 114 12 9.5

2009-2010 71 12 5.91

2010-2011 79 13# 6.08

2011-2012 59 12# 4.92

2012-2013 (pre-election) 12 12 1.00

2012-2013 (post-election) 91 12 7.58

2013-2014 66 12 5.50

2014-2015 77 11 7.00

2015-2016 62 10* 5.17

2016-2017 (pre-election) 17 11 1.55

2016-2017 (post-election) 101 18 5.61#Note: 13th non-executive member from 2 June 2011 to 23 November 2011*Note: 11th non-executive member from 1 July 2015 to January 2016


Number of non-executive MLAs staff employed at each classification at 30 June 2017

Classification Number of staff Full time equivalent

Senior Adviser Level 2 3 2.6

Senior Adviser Level 1 12 10.5

Adviser Level 2 11 9.8

Adviser Level 1 (upper) 9 7.8

Adviser Level 1 (lower) 33 15.9

TOTAL 68 46.5

Usage of staff salary allocation by non-executive members, including pledges made or received

Eighth Assembly

MemberRollover

Other Income

Annual Allocation

Pledge received

Pledge made

Staff expenses

Future rollover

Unused allocation

Burch $10,401 $0 $68,923 $0 $0 $70,915 $0 $8,409

Coe $21,265 $0 $74,392 $0 $0 $93,047 $0 $2,610

Doszpot $5,115 $0 $68,923 $0 $4,500 $69,045 $0 $493

Dunne $6,829 $0 $87,332 $0 $0 $92,875 $0 $1,286

Hanson $42,674 $0 $180,814 $13,440 $5,000 $227,581 $0 $4,346

Hinder $2,606 $0 $68,923 $0 $0 $71,385 $0 $141

*Jeffery $0 $0 $49,878 $0 $6,850 $24,540 $0 $18,488

Jones $2,040 $0 $68,923 $0 $0 $70,947 $0 $17

Lawder $17,802 $0 $68,923 $0 $4,200 $80,912 $0 $1,613

*Smyth $16,483 $0 $68,923 $0 $0 $12,978 $0 $72,427

Wall $22,048 $0 $68,923 $6,810 $0 $97,779 $0 $2

TOTAL $147,260 $0 $874,877 $20,250 $20,550 $912,005 $0 $109,832

*On 15 July 2016, Mr Smyth resigned as an MLA and Mr Jeffery was then elected to the casual vacancy on 31 July 2016.


Ninth Assembly

MemberRollover

Other Income

Annual Allocation

Pledge received

Pledge made

Staff expenses

Future rollover

Unused allocation

Wall $0 $0 $114,978 $0 $0 $100,428 $11,498 $3,052

Steel $0 $0 $114,978 $0 $0 $109,583 $5,395 $0

Pettersson $0 $0 $114,978 $0 $0 $101,938 $11,498 $1,542

Parton $0 $0 $114,978 $0 $0 $106,415 $8,563 $0

Orr $0 $0 $114,978 $0 $0 $103,910 $11,068 $0

Milligan $0 $0 $114,978 $0 $1,187 $102,254 $11,498 $39

Lee $0 $0 $114,978 $0 $0 $114,932 $46 $0

LeCouteur $0 $0 $230,431 $0 $0 $195,904 $23,043 $11,484

Lawder $0 $0 $127,084 $0 $3,750 $110,624 $12,708 $2

Kikkert $0 $0 $114,978 $0 $0 $110,003 $4,975 $0

Jones $0 $0 $114,978 $0 $0 $101,729 $11,498 $1,751

Hanson $0 $0 $114,978 $0 $0 $108,275 $6,703 $0

Dunne $0 $0 $113,029 $26,769 $0 $131,890 $7,909 $0

Doszpot $0 $0 $114,978 $0 $0 $108,606 $6,372 $0

Coe $0 $0 $423,279 $4,937 $26,769 $358,264 $42,328 $0

Cody $0 $0 $114,978 $0 $0 $104,835 $10,143 $0

Cheyne $0 $0 $114,978 $0 $0 $101,784 $11,498 $1,696

Burch $0 $0 $182,667 $0 $0 $170,788 $11,879 $0

Total $0 $0 $2,571,205 $31,706 $31,706 $2,342,162 $208,623 $19,566


APPENDIX 15 – VISITS BY MEMBERS AND PARLIAMENTARY OFFICERS FROM OTHER LEGISLATURES, DELEGATIONS AND OTHERS

Date Name Place of origin

21 March 2017 Inter-parliamentary study program—Secretary, Public Accounts Committee

Kiribati

22 March 2017 Inter-parliamentary study program Various

22 March 2017 Commonwealth Parliamentary Association—Parliamentary delegation

United Kingdom

6 April 2017 Parliamentary education staff Victoria

5 to 9 June 2017 Staff attachment—Hansard officers Kiribati

15 June 2017 Parliamentary visit—President of the Legislative Council (accompanied by Adviser to the President and Deputy Clerk of the Legislative Council)

New South Wales

APPENDIX 16 – ADMINISTRATIVE SUPPORT FOR THE ASSEMBLY BRANCH OF THE COMMONWEALTH PARLIAMENTARY ASSOCIATION 2016-2017The Australian Capital Territory Legislative Assembly branch of the Commonwealth Parliamentary Association (CPA) met once during the year and a number of matters of interest were communicated to members through email and correspondence. Correspondence from the CPA headquarters and the Australian region were regularly circulated to members and the issues raised include twinning arrangements with the Parliament of Kiribati; and proposed agenda items for future conferences. The President of the Branch was also one of three Australian representatives on the CPA Executive Committee up until October 2016 and Chair of the Australian Region Management Committee. The Office provided support to the Speaker for these roles.

During the year the ACT branch was represented at the following events:

• Australian and Pacific Regional Conference in the Cook Islands in November 2016;• CWP meeting in Hobart in November 2016;• ACT Branch representative on the Australian Region Commonwealth Women Parliamentarians Steering

Committee;• 8th Commonwealth Youth Parliament, Canada in November 2016;• Australian Regional Management Committee meeting; and• Meetings of the CPA Executive Committee.


On the resolution of the ACT Branch of the Association it has been agreed that the expenditure incurred from the Assembly’s budget for each CPA conference and seminar be included in the Assembly’s annual report. Direct net expenditure associated with the seminars and conferences attended during 2016-2017 have been as follows:

• 62nd CPC in London 11-17 December 2016 (Mrs Dunne $697.28 and $657.00, Mr Wall $4802.58, Ms Lawder $7737.26);

• Two delegates and CPA Treasurer at the Australian and Pacific Regional Conference in the Cook Islands in November 2016 (Ms Lee$5953.32, Mr Pettersson $5462.21, Mrs Dunne $540.00) and ;

• CPA Executive Committee mid-year meeting in Darwin in April 2017 (Mrs Dunne $114.460);• 8th Commonwealth Youth Parliament, Canada in November 2016 (Mr Jordan Kerr $2463.35);• CPA Status Meeting London (Mrs Dunne $459.57)• The attendance of two Members to attend the CPA Fundamental Course conducted by McGill University

in April 2017 (Ms Cody $7184.29, Mrs Kikkert $7229.43); and• CWP meeting, Hobart November 2016 (Mrs Jones $1542.53).• In addition, the Association membership subscription for the branch for the year was $13,057.97

APPENDIX 17 – EDUCATION PROGRAMVisitors to the Assembly

Visitors by group Number of participants 2014-2015

Number of participants 2015-2016

Number of participants 2016-2017

Community groups 455 372 327

Delegations 119 47 32

Speakers citizenship evening 174 248 183

Public service Seminar/Tour, includes teacher professional development

256 223 275

Seminars and conventions, Assembly Open Day 92 382 0

Work experience/internship 7 7 12

School students (from individual school visits) 62 234 805

School students (outreach visits to schools) 25 50 0

School students (school debates) 551 530 527

School students (constitutional convention) 99 77 66

Tours N/A N/A 64

Youth parliament 0 64 0

Older Persons Assembly 60 0 0

Total 1,900 2,234 2,291


APPENDIX 18. FINANCIAL STATEMENTS AND MANAGEMENT DISCUSSION AND ANALYSIS

OFFICE OF THE LEGISLATIVE ASSEMBLY MANAGEMENT DISCUSSION AND ANALYSIS

FOR THE FINANCIAL YEAR ENDED 30 JUNE 2017

GENERAL OVERVIEWThe following management discussion and analysis provides an overview of the financial results of the Office of the Legislative Assembly (the Office) for 2016-17.

The Office is established by section 5 of the Legislative Assembly (Office of the Legislative Assembly) Act 2012 (the Act), which provides that the Office consists of the Clerk and staff of the Office. Pursuant to section 8 of the Act, the Clerk and the Office’s staff are not subject to direction by the Executive or any Minister in the exercise of their functions.

Pursuant to section 10 of the Act, the Clerk is responsible for the management of the Office.

OBJECTIVESThe functions of the Office are codified in section 6 of the Act. Section 6 provides that the Office’s function is to provide impartial advice and support to the Legislative Assembly, its committees and Members of the Assembly, including by:

a) providing advice on parliamentary practice and procedure and the functions of the Assembly and committees;

b) reporting proceedings of the Assembly and meetings of committees;

c) maintaining an official record of proceedings of the Assembly;

d) providing library and information facilities and services for Members;

e) providing staff to enable the Assembly and committees to operate efficiently;

f) providing business support functions, including administering the entitlements of Members who are not part of the executive; and

g) maintaining the Assembly precincts.

The Office also has the role of providing public education about the functions of the Assembly and its committees. The Office may exercise any other function given to it under the Act or another Territory law.

RISK MANAGEMENTThe Office maintains an ongoing program of risk assessment, treatment and review in accordance with the principles embodied in AS/NZS ISO 31000.

The Office’s internal audit committee continues to play an important role in regularly reviewing the risk management program of the organisation, providing assurance to the Clerk of the Assembly in relation to a number of governance functions and contributing to the maintenance of an effective internal control framework across the Office.


REPORTING ENTITIESThe 2016-17 financial statements relate to the Controlled and Territorial entities administered by the Office. The financial information is based on financial statements for 2015-16 and 2016-17, and the forward estimates contained in the Budget Papers for 2017-18.

CONTROLLED FINANCIAL PERFORMANCENet Cost of ServicesThe Net Cost of Services is the total expenditure of the Office less Total Own Source Revenue. It is summarised in the table below. The majority of the Office’s Own Source Revenue relates to Resources Received Free of Charge.

2016-17 Net Cost of Services

Actual

2015-16 $m

Actual

2016-17 $m

Original Budget

2016-17 $m

Forward estimate 2017-18

$m


$m


$m


$m

Total Expenditure 9.081 8.828 9.491 10.055 10.375 10.581 10.793

Total Own Source Revenue

0.675 0.493 0.752 0.788 0.788 0.788 0.790

Net Cost of Services 8.406 8.335 8.739 9.267 9.587 9.793 10.003

Comparison to Original BudgetThe Net Cost of Services for 2016-17 of $8.335m was lower than the 2016-17 Budget of $8.739m by $0.404m (4.6 percent). The major reasons for this lower net cost of services are summarised below:

• employee and superannuation expenses were less than budget by $0.288m largely because not all vacant positions were filled for the full financial year as recruitment action did not take place until after the result of the Ninth Assembly was confirmed;

• supplies and services were below budget by $0.267m mainly due to lower than expected information technology running costs; and

• depreciation and amortisation expenses were lower than anticipated by $0.118m as the completion of major capital works projects were delayed resulting in assets not being transferred to property, plant and equipment and intangible assets as expected.

Comparison to 2015-16 Net Cost of ServicesThe Net Cost of Services for 2016-17 of $8.335m was largely consistent with the prior year result of $8.406m.

Future TrendsThe Office’s total expenditure is budgeted to increase to $10.055m in 2017-18. The majority of this increase will be employee expenses stemming from an increase in the number of Committees in the Ninth Assembly and the permanent establishment of a Security Manager position. Whilst these additional resources have been funded through the Office’s future appropriations, the Office will continue to monitor any increased workloads and service levels to assess whether it has sufficient resources to service the enlarged Assembly.


TOTAL EXPENDITUREThe components of the 2016-17 expenditure are shown in the following chart.

Employee expenses including superannuation expenses ($5.390m: 61.1 percent) and supplies and services expenses ($3.216m: 36.4 percent) represent 97.5 percent of the Office’s total expenditure.

In 2016-17, in line with previous results, the largest costs incurred in relation to supplies and services expenditure were:

• building management ($0.774m: 24.1 percent); and• information technology running costs ($0.751m: 23.3 percent)• accommodation rental ($0.498m: 15.5 percent).

Comparison to 2016-17 BudgetTotal expenditure of $8.828m was $0.663m (7.0 percent) lower than originally budgeted as discussed previously under ‘2016-17 Net Cost of Services – Comparison to Original Budget’.

Comparison to 2015-16 ExpenditureTotal expenditure of $8.828m was $0.253m (2.8 percent) less than in 2015-16. This is mainly due to lower employee and superannuation expenses of $0.246m for the reason discussed previously in ‘2016-17 Net Cost of Services – Comparison to Original Budget’.

Future TrendsThis is discussed previously above in ‘2016-17 Net Cost of Services – Future Trends’.

Total Own Source RevenueThe most significant component of ‘Own Source Revenue’ is resources received by the Office free of charge from other ACT entities ($0.402m: 81.5 percent). In 2016-17, these were:

• the value of accommodation rent ($0.249m: 50.5 percent) relating to the proportion of space within the Legislative Assembly building occupied by Office staff;

• legislative drafting services provided by the Parliamentary Counsel’s Office to non-Executive MLAs and one Executive MLA ($0.127m: 25.8 percent); and

• legal services provided by the ACT Government Solicitor’s Office ($0.026m: 5.3 percent).


Comparison to Budget and 2015-16 Own Source Revenue The Office’s ‘Own Source Revenue’ in 2016-17 was $0.259m (34.4 percent) less than the budgeted amount and $0.182m (27.0 percent) less than the prior year. Accommodation rent is lower as the majority of Office staff were moved to rental accommodation in the North Building for which the Office now pays rent. The value of legislative drafting services and legal services is not predictable and varies from year to year based on the need for these services.

CONTROLLED FINANCIAL POSITIONTotal AssetsTotal assets at 30 June 2017 of $6.417m are shown in the following chart with the two main components being property, plant and equipment ($3.564m: 55.5 percent) and investments ($2.058m: 32.1 percent).

Comparison to BudgetTotal assets of $6.417m at 30 June 2017 were $1.588m (32.9 percent) higher than budget mainly due a higher than anticipated investments balance ($1.131m: 122.0 percent) and capital works in progress ($0.280m: 100 percent) which were not anticipated in the budget.

The investments balance was higher throughout the year due to savings achieved by the Office in its expenditure budget and consequent operating surplus rather than the budgeted operating deficit. In addition, the increase in investments is in accordance with the Office’s long-term goal of fully funding its employee benefit liabilities without the need for supplementary appropriations.

There were delays in completing the development of the new Procedural Document Production System due to lack of a suitable test environment which resulted in this project not been completed by 30 June 2017.

Comparison to 30 June 2016The increase of $1.301m (25.4 percent) from 30 June 2016 was mainly due to the increase in investments ($0.750m: 57.3 percent) and property, plant and equipment ($0.626m: 21.3 percent). The increase in investments is discussed above.

Property plant and equipment increased mainly due to the revaluation of assets and the completion and transfer of the capital works during the financial year.

Future TrendsThe Office will continue to adopt a strategy of increasing its investments to offset its employee benefit liabilities into the future along with completing the current capital works in progress projects.


Total LiabilitiesThe Office’s total liabilities of $2.579m at 30 June 2017 consist of current and non-current employee benefit liabilities ($2.033m: 78.8 percent) and payables ($0.546m: 21.2 percent).

Comparison to Budget and 30 June 2016Total liabilities at 30 June 2017 were higher than budget by $0.431m (20.1 percent) due to greater than expected payables and current employee benefits. Payables exceeded budget ($0.297m: 119.3 percent) largely due to the late receipt of a large value quarterly invoice for information technology running costs. Current employee benefits were higher due to the recruitment of some staff with pre-existing annual leave balances that was not anticipated in the budget.

Total liabilities of $2.579m at 30 June 2017 were consistent with the prior year ($2.546m).

Future TrendsThe Office will continue to closely monitor and manage its employee benefits liabilities in the future to ensure that staff are not building and maintaining excessive leave balances.

TERRITORIAL STATEMENT OF INCOME AND EXPENSESTotal IncomeTerritorial income is almost entirely in the form of a Payment for Expenses on Behalf of the Territory to meet the cost of salaries and related employment entitlements for non-Executive Members and their staff.

The Payment for Expenses on Behalf of the Territory in 2016-17 of $8.125m was $1.006m (11.0 percent) less than originally budgeted mainly due to non-Executive Members not spending their full staff salary allocations as well as there being delays in recruiting staff for their offices.

Total ExpenditureTotal Territorial expenditure for 2016-17 was $9.425m as shown in the chart below.


Comparison to 2016-17 BudgetTotal expenditure was $1.424m (13.1 percent) less than budgeted. Employee and superannuation expenses were lower than budget by $1.211m (12.9 percent) as discussed above in Total Income. Depreciation expense was $0.272m (26.4 percent) less than budget as the anticipated transfer from capital works in progress to the building asset did not occur until 30 June 2017.

Comparison to 2015-16 ExpenditureTotal expenditure of $9.425m was $1.419m higher (17.7 percent) than the previous financial year ($8.006m).

The major factor was higher employee and superannuation expenses of $1.702m (26.4 percent) due to the enlargement of the Assembly following the October 2016 election.

This was partially offset by a decrease of $0.325m (30.0 percent) in depreciation expense as the prior year included an amount relating to accelerated depreciation for the older fit-out in the Assembly building which was replaced as part of the recent refurbishment.

Future TrendsFuture appropriations are budgeted to increase significantly to cater for the expanded Assembly. The Office will continue to monitor these appropriations to assess whether they are sufficient to maintain the effective operations of the non-Executive members and their staff.

TERRITORIAL FINANCIAL POSITIONTotal Assets

Comparison to Budget and 30 June 2016Total assets of $28.545m at 30 June 2017 were lower than budget and 30 June 2016 by $6.052m (17.5 percent) and $5.638m (16.5 percent) respectively mainly due to the revaluation decrement in the value of Assembly building at 30 June 2017.

Future trendsThe value of Territorial assets is not expected to change significantly as the forward budget estimates include only relatively small amounts of capital expenditure from Better Infrastructure Funding.

Total Liabilities

Comparison to Budget and 30 June 2016Total liabilities of $0.421m at 30 June 2017 were lower than budget and the prior year by $0.320m (43.2 percent) and $0.089m (17.5 percent) respectively mainly due to lower levels of employee benefit liabilities than expected.

Future TrendsIt is likely that there will be an increase in Territorial employee benefit liabilities once all non-Executive Members recruit their full complement of staff for their offices.


INDEPENDENT AUDIT REPORT OFFICE OF THE LEGISLATIVE ASSEMBLY

To the Members of the ACT Legislative Assembly Audit opinion

I am providing an unqualified audit opinion on the financial statements of the Office of the Legislative Assembly for the year ended 30 June 2017. These comprise the following financial statements and accompanying notes:

• Controlled financial statements – operating statement, balance sheet, statement of changes in equity, cash flow statement and statement of appropriation.

• Territorial financial statements – statement of income and expenses on behalf of the Territory, statement of assets and liabilities on behalf of the Territory, statement of changes in equity on behalf of the Territory, cash flow statement on behalf of the Territory and Territorial statement of appropriation.

In my opinion, the financial statements: (i) are presented in accordance with the Financial Management Act 1996, Australian Accounting

Standards and other mandatory financial reporting requirements in Australia; and

(ii) present fairly the financial position of the Office of the Legislative Assembly and results of its operations and cash flows.

Basis for the audit opinion

The audit was conducted in accordance with the Australian Auditing Standards. I have complied with the requirements of the Accounting Professional and Ethical Standards 110 Code of Ethics for Professional Accountants.

I believe that sufficient evidence was obtained during the audit to provide a basis for the audit opinion.

Responsibility for preparing and fairly presenting the financial statements

The Clerk of the Legislative Assembly is responsible for:

• preparing and fairly presenting the financial statements in accordance with the Financial Management Act 1996 and relevant Australian Accounting Standards;

• determining the internal controls necessary for the preparation and fair presentation of financial statements so that they are free from material misstatements, whether due to error or fraud; and

• assessing the ability of the Office of the Legislative Assembly to continue as a going concern and disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting in preparing the financial statements.

Responsibility for the audit of the financial statements

Under the Financial Management Act 1996, the Auditor-General is responsible for issuing an audit report that includes an independent audit opinion on the financial statements of the Office of the Legislative Assembly.


As required by Australian Auditing Standards, the auditors:

• applied professional judgement and maintained scepticism;

• identified and assessed the risks of material misstatements due to error or fraud and implemented procedures to address these risks so that sufficient evidence was obtained to form an audit opinion. The risk of not detecting material misstatements due to fraud is higher than the risk due to error, as fraud may involve collusion, forgery, intentional omissions or misrepresentations or the override of internal controls;

• obtained an understanding of internal controls to design audit procedures for forming an audit opinion;

• evaluated accounting policies and estimates used to prepare the financial statements and disclosures made in the financial statements;

• evaluated the overall presentation and content of the financial statements, including whether they present the underlying transactions and events in a manner that achieves fair presentation;

• reported the scope and timing of the audit and any significant deficiencies in internal controls identified during the audit to the Clerk of the Legislative Assembly; and

• assessed the going concern* basis of accounting used in the preparation of the financial statements.

(*Where the auditor concludes that a material uncertainty exists which cast significant doubt on the appropriateness of using the going concern basis of accounting, the auditor is required to draw attention in the audit report to the relevant disclosures in the financial statements or, if such disclosures are inadequate, the audit opinion is to be modified. The auditor’s conclusions on the going concern basis of accounting are based on the audit evidence obtained up to the date of this audit report. However, future events or conditions may cause the entity to cease to continue as a going concern.)

Limitations on the scope of the audit

An audit provides a high level of assurance about whether the financial statements are free from material misstatements, whether due to fraud or error. However, an audit cannot provide a guarantee that no material misstatements exist due to the use of selective testing, limitations of internal control, persuasive rather than conclusive nature of audit evidence and use of professional judgement in gathering and evaluating evidence.

An audit does not provide assurance on the:

• reasonableness of budget information included in the financial statements;

• prudence of decisions made by the Office of the Legislative Assembly;

• adequacy of controls implemented by the Office of the Legislative Assembly; or

• integrity of audited financial statements presented electronically or information hyperlinked to or from the financial statements. Assurance can only be provided for the printed copy of the audited financial statements.

Dr Maxine Cooper Auditor-General 22 August 2017



CONTROLLED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017




Office of the Legislative Assembly Operating Statement

For the Year Ended 30 June 2017

Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Income Revenue Controlled Recurrent Payments 3 8,649 8,459 8,221 Interest 2 2 4 Distribution from Investments with the Territory

Banking Account 53 27 33 Resources Received Free of Charge 4 402 638 620 Other Revenue 5 31 36 18 Total Revenue 9,137 9,162 8,896 Gains Gains on Investments - - - Other Gains 5 49 - Total Gains 5 49 - Total Income 9,142 9,211 8,896

Expenses Employee Expenses 6 4,695 4,955 4,979 Superannuation Expenses 7 695 723 657 Supplies and Services 8 3,216 3,483 3,263 Depreciation and Amortisation 9 212 330 170 Other Expenses 10 - 12 Total Expenses 8,828 9,491 9,081 Operating Surplus/(Deficit) 314 (280) (185)

Other Comprehensive Income/(Deficit) Items that will not be reclassified subsequently to profit or loss Increase/(Decrease) in the Asset Revaluation Surplus 313 - (109) Total Other Comprehensive Income/(Deficit) 313 - (109) Total Comprehensive Surplus/(Deficit) 627 (280) (294)

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


Office of the Legislative Assembly Balance Sheet

As at 30 June 2017

Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Current Assets Cash and Cash Equivalents 13 85 76 232 Receivables 14 69 75 79 Investments 15 2,058 927 1,308 Other Assets 92 35 71 Total Current Assets 2,304 1,113 1,690

Non-Current Assets Property, Plant and Equipment 16 3,564 3,467 2,938 Intangible Assets 17 269 265 14 Capital Works in Progress 18 280 (16) 474 Total Non-Current Assets 4,113 3,716 3,426 Total Assets 6,417 4,829 5,116 Current Liabilities Payables 19 546 249 389 Employee Benefits 20 1,946 1,726 1,926 Other Liabilities - 90 125 Total Current Liabilities 2,492 2,065 2,440 Non-Current Liabilities Employee Benefits 20 87 83 106 Total Non-Current Liabilities 87 83 106 Total Liabilities 2,579 2,148 2,546 Net Assets 3,838 2,681 2,570 Equity Accumulated Funds 2,593 1,640 1,638 Asset Revaluation Surplus 1,245 1,041 932 Total Equity 3,838 2,681 2,570

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


Office of the Legislative Assembly Statement of Changes in Equity


Accumulated

Funds/(Deficits)

Asset Revaluation

Surplus Total

Equity Original

Actual 2017

$’000

Actual 2017

$’000

Actual 2017

$’000

Budget 2017

$’000 Balance at 1 July 2016 1,638 932 2,570 2,956 Comprehensive Income Operating Surplus/(Deficit) 314 - 314 (280) Increase in Asset Revaluation Surplus - 313 313 - Total Comprehensive Income/(Deficit) 314 313 627 (280) Transactions Involving Owners

Affecting Accumulated Funds Capital Injections 641 - 641 5 Total Transactions Involving Owners

Affecting Accumulated Funds 641 - 641 5 Balance at 30 June 2017 2,593 1,245 3,838 2,681

The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Statement of Changes in Equity – Continued


Accumulated

Funds/(Deficits)

Asset Revaluation

Surplus Total

Equity

Actual 2016

$’000

Actual 2016

$’000

Actual 2016

$’000 Balance at 1 July 2015 (6) 1,041 1,035 Comprehensive Income Operating (Deficit) (185) - (185) Write down in Asset Revaluation

Surplus relating to Heritage Assets - (93) (93) Write down in Asset Revaluation

Surplus relating to Intangible Assets - (16) (16)

Total Comprehensive (Deficit) (185) (109) (294) Transactions Involving Owners

Affecting Accumulated Funds Capital Injections 1,829 - 1,829 Total Transactions Involving Owners

Affecting Accumulated Funds 1,829 - 1,829 Balance at 30 June 2016 1,638 932 2,570 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Cash Flow Statement


Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Cash Flows from Operating Activities Receipts Controlled Recurrent Payments 8,649 8,459 8,221 Interest Received 2 2 4 Distribution from Investments with the Territory

Banking Account 53 30 19 Goods and Services Tax Input Tax Credits from the

Australian Taxation Office 306 - 429 Goods and Services Tax Collected from Customers 3 - 3 Other 31 323 28 Total Receipts from Operating Activities 9,044 8,814 8,704 Payments Employees 4,796 4,739 4,565 Superannuation 692 692 679 Supplies and Services 2,612 3,409 2,651 Goods and Services Tax Paid to Suppliers 311 - 426 Other - 29 - Total Payments from Operating Activities 8,411 8,869 8,321 Net Cash Inflows/(Outflows) from Operating Activities 23 633 (55) 383 Cash Flows from Investing Activities Receipts Proceeds from the Sale of Property, Plant and

Equipment 2 - - Sale of Investments 1,760 1,810 1,222 Total Receipts from Investing Activities 1,762 1,810 1,222 Payments Payments for Property, Plant and Equipment 673 55 1,754 Payments for Investments 2,510 1,705 1,701 Total Payments from Investing Activities 3,183 1,760 3,455 Net Cash (Outflows)/Inflows from Investing Activities (1,421) 50 (2,233)

Office of the Legislative Assembly Cash Flow Statement – Continued For the Year Ended 30 June 2017

Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Cash Flows from Financing Activities Receipts Capital Injections 641 5 1,829 Total Receipts from Financing Activities 641 5 1,829 Net Cash Inflows from Financing Activities 641 5 1,829 Net (Decrease)/Increase in Cash and Cash Equivalents (147) - (21) Cash and Cash Equivalents at the Beginning of the

Reporting Period 232 76 253 Cash and Cash Equivalents at the End of the

Reporting Period 23 85 76 232

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


Office of the Legislative Assembly Cash Flow Statement – Continued For the Year Ended 30 June 2017

Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Cash Flows from Financing Activities Receipts Capital Injections 641 5 1,829 Total Receipts from Financing Activities 641 5 1,829 Net Cash Inflows from Financing Activities 641 5 1,829 Net (Decrease)/Increase in Cash and Cash Equivalents (147) - (21) Cash and Cash Equivalents at the Beginning of the


Reporting Period 23 85 76 232

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


Office of the Legislative Assembly Controlled Statement of Appropriation


Original Budget

2017 $’000

Total Appropriated

2017 $’000

Appropriation Drawn

2017 $’000

Appropriation Drawn

2016 $’000

Controlled Controlled Recurrent Payments 8,459 8,649 8,649 8,221 Capital Injections 5 808 641 1,829 Total Controlled Appropriation 8,464 9,457 9,290 10,050

The above Controlled Statement of Appropriation should be read in conjunction with the accompanying notes.

Column Heading Explanations

The Original Budget column shows the amounts that appear in the Cash Flow Statement in the Budget Papers. This amount also appears in the Cash Flow Statement.

The Total Appropriated column is inclusive of all appropriation variations occurring after the Original Budget.

The Appropriation Drawn is the total amount of appropriation received by the Office during the year. This amount appears in the Cash Flow Statement.

Variances between ‘Original Budget’ and ‘Total Appropriated’

Controlled Recurrent Payments

The total appropriated was $190,000 higher than the original budget due to the receipt of $220,000 from the Territorial entity relating to administrative on-costs that was incorrectly included in Expenses on Behalf of the Territory, partially offset by $30,000 transferred to capital injections for artwork acquisitions. These transfers of funds were approved by the Treasurer and processed under Section 14 and Section 14B of the Financial Management Act 1996 (FMA) respectively.

Capital Injections

The total appropriated was $803,000 higher than the original budget due to the transfer of $218,000 in funding from the Territorial Accommodation – Expansion of the Assembly project from 2015-16 (Section 14A and Section 14B of the FMA) and, the carryover of funding from 2015-16 of $405,000 for the Procedural Document Production System, Broadcasting Infrastructure and Audio-Visual Systems and Accommodation – Staff Relocation projects (Section 16B of the FMA). In addition a further $180,000 was transferred to capital injections for furniture and artwork acquisitions (Section 14B of the FMA). All transfers under the FMA were approved by the Treasurer.

Variances between ‘Total Appropriated’ and ‘Appropriation Drawn’

Capital Injections

The appropriation drawn was $167,000 less than the total appropriated mainly due to delays in establishing a test environment for the Procedural Document Production System and the deferral of work to improve the compatibility of the broadcasting and audio systems to 2017-18.


Office of the Legislative Assembly Controlled Statement of Appropriation


Original Budget

2017 $’000

Total Appropriated

2017 $’000

Appropriation Drawn

2017 $’000

Appropriation Drawn

2016 $’000

Controlled Controlled Recurrent Payments 8,459 8,649 8,649 8,221 Capital Injections 5 808 641 1,829 Total Controlled Appropriation 8,464 9,457 9,290 10,050

The above Controlled Statement of Appropriation should be read in conjunction with the accompanying notes.


The Original Budget column shows the amounts that appear in the Cash Flow Statement in the Budget Papers. This amount also appears in the Cash Flow Statement.


The Appropriation Drawn is the total amount of appropriation received by the Office during the year. This amount appears in the Cash Flow Statement.


Controlled Recurrent Payments

The total appropriated was $190,000 higher than the original budget due to the receipt of $220,000 from the Territorial entity relating to administrative on-costs that was incorrectly included in Expenses on Behalf of the Territory, partially offset by $30,000 transferred to capital injections for artwork acquisitions. These transfers of funds were approved by the Treasurer and processed under Section 14 and Section 14B of the Financial Management Act 1996 (FMA) respectively.

Capital Injections

The total appropriated was $803,000 higher than the original budget due to the transfer of $218,000 in funding from the Territorial Accommodation – Expansion of the Assembly project from 2015-16 (Section 14A and Section 14B of the FMA) and, the carryover of funding from 2015-16 of $405,000 for the Procedural Document Production System, Broadcasting Infrastructure and Audio-Visual Systems and Accommodation – Staff Relocation projects (Section 16B of the FMA). In addition a further $180,000 was transferred to capital injections for furniture and artwork acquisitions (Section 14B of the FMA). All transfers under the FMA were approved by the Treasurer.


Capital Injections

The appropriation drawn was $167,000 less than the total appropriated mainly due to delays in establishing a test environment for the Procedural Document Production System and the deferral of work to improve the compatibility of the broadcasting and audio systems to 2017-18.

Office of the Legislative Assembly Controlled Note Index of the Financial Statements


Note 1 Objectives of the Office of the Legislative Assembly Note 2 Significant Accounting Policies Income Notes Note 3 Controlled Recurrent Payments Note 4 Resources Received Free of Charge Note 5 Other Revenue Expense Notes Note 6 Employee Expenses Note 7 Superannuation Expenses Note 8 Supplies and Services Note 9 Depreciation and Amortisation Note 10 Waivers, Impairment Losses and Write-offs Note 11 Act of Grace Payments Note 12 Auditor’s Remuneration Asset Notes Note 13 Cash and Cash Equivalents Note 14 Receivables Note 15 Investments Note 16 Property, Plant and Equipment Note 17 Intangible Assets Note 18 Capital Works in Progress Liability Notes Note 19 Payables Note 20 Employee Benefits Other Notes Note 21 Financial Instruments Note 22 Commitments Note 23 Cash Flow Reconciliation Note 24 Budgetary Reporting Note 25 Related Party Disclosures


Office of the Legislative Assembly Notes to and Forming Part of the Financial Statements


NOTE 1. OBJECTIVES OF THE OFFICE OF THE LEGISLATIVE ASSEMBLY

Operations and Principal Activities

The Australian Capital Territory (Self-Government) Act 1988 [Commonwealth] (the Self-Government Act) established the Australian Capital Territory as a body politic under the Crown. The Self-Government Act stipulates that there shall be a Legislative Assembly for the ACT and gives the Assembly power to make laws for the peace, order and good government of the Territory. Provisions of the Self-Government Act also govern the constitution of the Assembly, its procedures and obligations.

The Office of the Legislative Assembly (the Office) was established by the Legislative Assembly (Office of the Legislative Assembly) Act 2012 (the Act), which commenced on 1 July 2012. Pursuant to section 5 of the Act, the Office consists of the Clerk and the staff of the Office. The Clerk is responsible for the management of the Office (section 10).

Section 6 of the Act established the functions of the Office as being to provide impartial advice and support to the Legislative Assembly and its committees, and members of the Assembly, including by:

• providing advice on parliamentary practice and procedure and the functions of the Assembly and committees;

• reporting proceedings of the Assembly and meetings of committees;

• maintaining an official record of proceedings of the Assembly;

• providing library and information facilities and services for members;

• providing staff to enable the Assembly and committees to operate efficiently;

• providing business support functions, including administering the entitlements of members who are not part of the executive; and

• maintaining the Assembly precincts.

The Office also has the function of providing public education about the functions of the Assembly and committees and may exercise any other function given to it under the Act or another territory law.

NOTE 2. SIGNIFICANT ACCOUNTING POLICIES

Refer to the following appendices for the notes comprising significant accounting policies and other explanatory information:

Appendix A – Basis of Preparation of the Financial Statements;

Appendix B – Significant Accounting Policies; and

Appendix C – Impact of Accounting Standards Issued but yet to be Applied.




NOTE 3. CONTROLLED RECURRENT PAYMENTS

Controlled Recurrent Payments is revenue received from the ACT Government to fund the costs of delivering outputs. The ACT Government pays this on a fortnightly basis.

2017

$’000 2016

$’000 Revenue from the ACT Government Controlled Recurrent Payments a 8,649 8,221 Total Recurrent Controlled Payments 8,649 8,221 a) The increase in Controlled Recurrent Payments of $428,000 was to fund additional resources for Hansard

production, security and administration staff and the increase in information technology running costs stemming from the expansion of the Assembly from 17 to 25 members following the October 2016 election.

NOTE 4. RESOURCES RECEIVED FREE OF CHARGE

Resources received free of charge relate to goods and/or services being provided free of charge from other agencies within the ACT Government and the Office’s Territorial operations.

2017

$’000 2016

$’000 Revenue from ACT Government Entities Legislative Drafting Services a, b 127 173 Legal Services b 26 38 Accommodation Rental c 249 409 Total Resources Received Free of Charge 402 620 a) A breakdown of the total Legislative Drafting Services by recipient is provided below.

Recipient Mr Coe 9 26 Mrs Dunne - 1 Mr Hanson 51 62 Mrs Jones - 1 Mrs Kikkert 2 - Ms Lawder 5 - Ms Le Couteur 37 - Mr Milligan 3 - Mr Parton 1 - Mr Rattenbury 11 65 Mr Smyth - 1 Mr Wall - 7 Office 8 10 Total 127 173 b) Legislative drafting services and legal services are demand driven and are not predictable from year to year as it

depends on the number of requests made to the ACT Government Solicitors Office. c) The majority of Office staff are now located in rental accommodation in the North Building. As a result, the annual

resources received free of charge from the Territorial entity relating to staff in the Assembly building has reduced.




NOTE 5. OTHER REVENUE

Other Revenue arises from the core activities of the Office. Other Revenue is distinct from Other Gains, as Other Gains are items that are not part of the core activities of the Office.

Revenue from ACT Government Entities 2017

$’000 2016

$’000 Venue Hire 9 5 Seminars 13 5 Other Revenue - 1 Total Other Revenue from ACT Government Entities 22 11 Revenue from Non-ACT Government Entities Venue Hire 8 7 Other Revenue 1 - Total Other Revenue from Non-ACT Government Entities 9 7

Total Other Revenue 31 18

NOTE 6. EMPLOYEE EXPENSES

2017

$’000 2016

$’000 Wages and Salaries 4,092 4,039 Annual Leave Expense 445 421 Long Service Leave Expense a 65 434 Workers’ Compensation Insurance Premium 32 30 Other Employee Benefits and On-Costs 61 55 Total Employee Expenses 4,695 4,979 a) The decrease in the long service leave expense is largely due to the retirement of two long standing staff

members and a decrease in the rate used to estimate the present value of future long service leave payments from 114.7 percent to 103.4 percent.

NOTE 7. SUPERANNUATION EXPENSES

2017

$’000 2016

$’000 Superannuation Contributions to the Territory Banking Account 364 338 Productivity Benefit 46 28 Superannuation Payments for the PSSAP 34 40 Superannuation to External Providers 251 251 Total Superannuation Expenses 695 657




NOTE 8. SUPPLIES AND SERVICES

2017

$’000 2016

$’000 Information Technology Running Costs a 751 732 Building Management b 774 742 Accommodation Rental c 498 549 Consultants, Contractors and Professional Services 218 220 Printing and Stationery d 118 81 Legal Services and Legislative Drafting e 153 211 Staff Training and Services f 69 114 Recording and Transcription g 86 115 Library Materials 87 88 Insurance Premium 77 86 Travel h 115 47 Telephone 35 46 Hospitality and Functions 26 25 Internal and External Audit Fees 55 63 Advertising 27 27 Assembly Broadcasting 53 37 Other 74 80 Total Supplies and Services 3,216 3,263 a) Information technology running costs have increased largely due to the redevelopment of the Office’s intranet to

a supported software platform. b) Building management expenses increased due to improvements to security systems particularly in Members

offices and to the CCTV camera network. c) Resources received free of charge from the Territorial entity for rental decreased due to less Office staff being

accommodated in the Assembly building (See Note 4 – Resources Received Free of Charge). d) Printing and stationery costs increased due to the expansion of the number of non-Executive members in the

Assembly. e) Legislative drafting services are received free of charge from the Justice and Community Safety Directorate. The

services received in 2016-17 decreased. This service is demand driven by members of the Assembly and fluctuates from year to year.

f) Due to the priority of preparing for the expanded Assembly following the October 2016 election, staff were not able to attend the same number of staff development activities as in the previous year.

g) Recording and transcription services decreased in 2016-17 as the Eighth Assembly went into caretaker mode and Assembly Committees did not meet until the new Committees were established under the Ninth Assembly.

h) Travel increased significantly once the Ninth Assembly was established. Some Assembly Committees undertook interstate travel as part of their inquiries.




NOTE 9. DEPRECIATION AND AMORTISATION

2017

$’000 2016

$’000 Depreciation Plant and Equipment 44 68 Leasehold Improvements a 157 91 Total Depreciation 201 159 Amortisation Intangible Assets 11 11 Total Amortisation 11 11 Total Depreciation and Amortisation 212 170 a) The increase in depreciation on leasehold improvements represents a full year of cost. The prior year was only six

months from December 2015 to June 2016 following the relocation of Office staff from the Assembly building to the North Building in December 2015.

NOTE 10. WAIVERS, IMPAIRMENT LOSSES AND WRITE-OFFS

Under section 131 of the Financial Management Act 1996 the Treasurer may, in writing, waive the right to payment of an amount payable to the Territory.

There were no waivers or impairment losses during the reporting period (2016: Nil).

There were two items of plant and equipment and two uncollectable debts written-off during the reporting period (2016: $5,000).

2017

$’000 2016

$’000 Write-offs Plant and Equipment a 8 5 Receivables b 2 - Total Write-offs 10 5 a) Two unserviceable plant and equipment assets were written-off in the reporting period (2016: $5,000). b) Two uncollectable debts were written-off in the reporting period (2016: Nil).

NOTE 11. ACT OF GRACE PAYMENTS

Under section 130 of the Financial Management Act 1996 the Treasurer may, in writing, authorise Act of Grace Payments to be made by the Office. Act of Grace payments are a method of providing equitable remedies to entities or individuals that may have been unfairly disadvantaged by the Government but have no legal claim to the payment.

There were no Act of Grace Payments made during the reporting period pursuant to section 130 of the Financial Management Act 1996 (2016: Nil).




NOTE 12. AUDITOR’S REMUNERATION

Auditor’s remuneration consists of financial audit services provided to the Office by the ACT Audit Office.

2017

$’000 2016

$’000 Audit Services Audit Fees Paid or Payable to the ACT Audit Office 42 40 Total Audit Fees 42 40 No other services were provided by the ACT Audit Office.

NOTE 13. CASH AND CASH EQUIVALENTS

The Office holds one bank account (for the Controlled entity) with the Westpac Bank as part of the whole-of-government banking arrangements.

2017

$’000 2016

$’000 Cash at Bank a 84 231 Cash on Hand 1 1 Total Cash and Cash Equivalents 85 232 Weighted Average Interest rate 2.37% 2.81% a) Cash not required for immediate operational requirements was placed into investments to maximise the return

to the Office.

NOTE 14. RECEIVABLES

2017

$’000 2016

$’000 Current Receivables Trade Receivables a 3 26 Accrued Revenue 23 23 Goods and Services Tax Receivable b 43 30 Total Current Receivables 69 79 Total Receivables 69 79 a) Trade receivables were lower than the prior year as fewer amounts were outstanding for venue hire. This was

due to the regular follow-up of outstanding balances. b) The Goods and Services Tax refund was higher than the prior year due to payments being made for capital projects

in June 2017.




NOTE 14. RECEIVABLES – CONTINUED

Classification of ACT Government/Non-ACT Government Receivables

Receivables with ACT Government Entities

2017

$’000 2016

$’000 Net Trade Receivables 2 1 Accrued Revenue 23 23 Total Receivables with ACT Government Entities 25 24 Receivables with Non-ACT Government Entities Net Trade Receivables 1 25 Goods and Services Tax Receivable 43 30 Total Receivables with Non-ACT Government Entities 44 55 Total Receivables 69 79

Ageing of Receivables Not Overdue Overdue Total

Less than 30 Days 30 to 60 Days

Greater than 60 Days

$’000 $’000 $’000 $’000 $’000 2017 Not Impaired Receivables 69 - - - 69 Impaired Receivables - - - - - 2016 Not Impaired Receivables 54 5 - 20 79 Impaired Receivables - - - - -

NOTE 15. INVESTMENTS

Short-term investments were held with the Territory Banking Account in the Cash Enhanced Fund throughout the year. These funds are able to be withdrawn upon request.

2017

$’000 2016

$’000 Current Investments Investments with the Territory Banking Account - Cash Enhanced Funda 2,058 1,308 Total Current Investments 2,058 1,308

Total Investments 2,058 1,308

a) The Office is aiming to fully fund its employee entitlement liabilities by increasing the balance in its investment account.




NOTE 16. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment include the following classes of assets - plant and equipment, heritage assets and leasehold improvements.

• Plant and equipment includes office equipment and furniture and fittings.

• Leasehold improvements include the fit-out of the tenancy in the North Building and the associated assets included at this site.

• Heritage assets are defined as those non-current assets that the Territory intends to preserve indefinitely because of their unique historical, cultural or environmental attributes. A common feature of heritage assets is that they cannot be replaced and they are not usually available for sale or for redeployment. Heritage assets held by the Office include an art and library collection.

2017 $’000

2016 $’000

Plant and Equipment Plant and Equipment at Fair Value 975 464 Less: Accumulated Depreciation - (65) 975 399 Leasehold improvements at Fair Value 1,197 1,504 Less: Accumulated Depreciation - (91) 1,197 1,413 Total Written Down Value of Plant and Equipment 2,172 1,812 Heritage Assets Artwork at Fair Value 694 626 Library Collection at Fair Value 662 466 Other Collectables 36 34 Total Written Down Value of Heritage Assets 1,392 1,126

Total Written Down Value of Property, Plant and Equipment 3,564 2,938

Valuation of Non-Current Assets

Jones Lang LaSalle Public Sector Valuations Pty Ltd performed revaluations of the Office’s assets. All members of the valuation team are Certified Practising Valuers of the Australian Property Institute. The latest valuation of plant and equipment including leasehold improvements and heritage assets was performed as at 30 June 2017.




NOTE 16. PROPERTY, PLANT AND EQUIPMENT – CONTINUED

Reconciliation of Property, Plant and Equipment The following table shows the movement of Property, Plant and Equipment during 2016-17.

Plant and Equipment

$’000

Leasehold Improvements

$’000

Heritage Assets $’000

Total $’000

Carrying Amount at the Beginning of the Reporting Period 399 1,413 1,126 2,938

Additions 481 3 39 523 Disposals (9) - - (9) Revaluation Increment/(Decrement) 148 (62) 227 313 Depreciation (44) (157) - (201) Carrying Amount at the End of the Reporting

Period 975 1,197 1,392 3,564 Reconciliation of Property, Plant and Equipment The following table shows the movement of Property, Plant and Equipment during 2015-16.

Plant and Equipment

$’000


$’000


Total $’000

Carrying Amount at the Beginning of the Reporting Period 378 - 1,187 1,565

Additions 96 1,504 32 1,632 Other Movements (7) - - (7) Revaluation Decrement - - (93) (93) Depreciation (68) (91) - (159) Carrying Amount at the End of the Reporting

Period 399 1,413 1,126 2,938





Fair Value Hierarchy The Office is required to classify property, plant and equipment into a Fair Value Hierarchy that reflects the significance of the inputs used in determining their fair value. The Fair Value Hierarchy is made up of the following three levels:

• Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities that the Office can access at the measurement date;

• Level 2 – inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and

• Level 3 – inputs that are unobservable for particular assets or liabilities.

Details of the Office’s property, plant and equipment at fair value and information about the Fair Value Hierarchy as at 30 June 2017 are shown below.

Classification According to the Fair Value Hierarchy

2017

Level 1 $’000

Level 2 $’000

Level 3 $’000

Total $’000

Property, Plant and Equipment at Fair Value

Plant and Equipment - 752 223 975 Leasehold Improvements - - 1,197 1,197 Heritage Assets - 730 662 1,392 - 1,482 2,082 3,564


2016

Level 1 $’000

Level 2 $’000

Level 3 $’000

Total $’000


Plant and Equipment - - 399 399 Heritage Assets - 660 466 1,126 - 660 865 1,525 Transfers Between Categories

Some plant and equipment assets have been reclassified from Level 3 to Level 2 following the revaluation undertaken as at 30 June 2017.

Valuation Techniques, Inputs and Processes

Level 2 Valuation Techniques and Inputs

Valuation Technique: The valuation technique used to value the heritage assets - artworks and other collectables is the market approach that reflects recent transaction prices for similar artworks and other collectables comparable sales in an active market.

Inputs: Prices and other relevant information generated by market transactions involving comparable artworks and other collectables were considered.





Valuation Technique: Plant and Equipment – Furniture and certain plant and equipment were measured using the market approach that reflects recent transaction prices for similar assets and comparable sales in active second hand equipment markets.

Inputs: Prices and other relevant information generated by market transactions involving comparable furniture and plant and equipment assets from national markets were considered.

Changes were made to the valuation techniques used for some of the assets in the plant and equipment asset class. During the revaluation process at 30 June 2017, the market approach was considered more appropriate for those assets than the depreciated replacement cost approach.

Level 3 Valuation Techniques and Significant Unobservable Inputs

Valuation Technique: Heritage Assets - The valuation technique used to value heritage assets - library collection is the market approach that reflects recent transaction prices for library assets in active and thinly traded markets.

Significant Unobservable Inputs: Heritage Assets – Due to the characteristics of the library collection, there was insufficient market evidence of directly comparable transactions to determine fair value. Reference was made to transactions with limited levels of comparability and adjusted by the valuer using professional judgement to take account of the differing characteristics. These adjustments were evaluated for reasonableness against academic and market research as well as the value for other library collection assets held by other entities.

Valuation Technique: Plant and Equipment - Plant and equipment were measured using the cost approach that reflects the cost to a market participant to construct assets of comparable utility adjusted for obsolescence.

Significant Unobservable Inputs: Plant and Equipment - In determining the value of plant and equipment, regard was given to the age and condition of the assets, their estimated replacement cost and current use. This required the use of data internal to the Office. The fair value of plant and equipment is affected by the obsolescence of the assets and the consumption of their economic benefits over time.

During the course of the revaluation performed at 30 June 2017, comparable market evidence was identified for some plant and equipment assets. These assets were previously classified as Level 3 and have been transferred to Level 2.

Fair Value Measurements using Significant Unobservable Inputs (Level 3)

2017

Plant and Equipment

$’000


$’000


Total $’000

Fair Value at the Beginning of the Reporting Period 399 - 466 865 Additions 481 1,416 5 1,902 Disposals (9) - - (9) Revaluation Increment/(Decrement) 148 (62) 191 277 Depreciation (44) (157) - (201) Transfer from Level 3 to Level 2 (752) - - (752) Fair Value at the End of the Reporting Period 223 1,197 662 2,082





2016

Plant and Equipment

$’000


Total $’000

Fair Value at the Beginning of the Reporting Period 378 553 931 Additions 96 6 102 Other Movements (7) - (7) Revaluation Decrements - (93) (93) Depreciation (68) - (68) Fair Value at the End of the Reporting Period 399 466 865

NOTE 17. INTANGIBLE ASSETS

The Office has externally purchased software which relates to the Records Information System (OLARIS) and the Assembly on Demand broadcasting system.

2017

$’000 2016

$’000 Computer Software Externally Purchased Software Computer Software at Cost a 318 53 Less: Accumulated Amortisation (49) (39) Total Externally Purchased Software 269 14 Total Computer Software 269 14 Total Intangible Assets 269 14 a) The increase in 2016-17 is due to the transfer of the completed Assembly on Demand system from capital works

in progress to computer software at cost.

Reconciliation of Intangible Assets

The following table shows the movement of the Intangible Assets during 2016-17.

Externally Purchased

Software Total $’000 $’000

Carrying Amount at the Beginning of the Reporting Period 14 14 Additions 266 266 Amortisation (11) (11) Carrying Amount at the End of the Reporting Period 269 269




NOTE 17. INTANGIBLE ASSETS – CONTINUED

Reconciliation of Intangible Assets

The following table shows the movement of the Intangible Assets during 2015-16.

Externally Purchased

Software Total $’000 $’000

Carrying Amount at the Beginning of the Reporting Period 42 42 Additions 11 11 Amortisation (39) (39) Carrying Amount at the End of the Reporting Period 14 14

NOTE 18. CAPITAL WORKS IN PROGRESS

Capital Works in Progress are assets being constructed over periods of time in excess of the present reporting period. These assets often require extensive installation work or integration with other assets, and contrast with simpler assets that are ready for use when acquired, such as office equipment. Capital Works in Progress are not depreciated as the Office is not currently deriving any economic benefits from them.

2017

$’000 2016

$’000 Broadcasting Infrastructure and Audio-Visual Systems a - 317 Procedural Document Production System b 235 144 Upgrade and Expansion of Audio System c 45 10 Artworks - 3 Total Capital Works in Progress 280 474 a) The Assembly on Demand system has been completed and the computer hardware transferred to plant and

equipment and the computer software to intangible assets. b) The Procedural Document Production System project has been delayed due to the lack of a suitable test

environment. It is anticipated that this project will be completed prior to December 2017. c) The upgrade and expansion of the audio system is nearing completion with the final part of the project to integrate

the audio system with the new hansard recording system to improve the overall sound quality in the Chamber.




NOTE 18. CAPITAL WORKS IN PROGRESS – CONTINUED

Reconciliation Capital Works in Progress

The following table shows the movement of the Capital Works in Progress during 2016-17.

Broadcasting Infrastructure

and Audio Visual Systems

Procedural Document

Production System

Upgrade and

Expansion of Audio

System Artworks Total $’000 $’000 $’000 $‘000 $’000 Carrying Amount at the

Beginning of the Reporting Period 317 144 10 3 474

Additions 29 91 245 - 365 Transfers to Property, Plant and

Equipment and Intangibles (346) - (210) (3) (559) Carrying Amount at the End of

the Reporting Period - 235 45 - 280



Leasehold

Improvements – Staff

Relocation

Broadcasting Infrastructure

and Audio Visual

Systems

Procedural Document

Production System

Upgrade and

Expansion of Audio

System Artworks Total $’000 $’000 $’000 $’000 $‘000 $’000 Carrying Amount at the

Beginning of the Reporting Period 38 209 - - - 247

Additions 1,466 108 144 10 3 1,731 Transfers to Property, Plant

and Equipment (1,504) - - - - (1,504) Carrying Amount at the End of

the Reporting Period - 317 144 10 3 474




NOTE 19. PAYABLES

2017 $’000

2016 $’000

Current Payables

Trade Payables a 405 261 Accrued Expenses 141 128 Total Current Payables 546 389 Total Payables 546 389 Payables are aged as follows: Not Overdue 546 389 Total Payables 546 389

Classification of ACT Government/Non-ACT Government Payables Payables with ACT Government Entities Trade Payables 267 36 Accrued Expenses 80 66 Total Payables with ACT Government Entities 347 102 Payables with Non-ACT Government Entities Trade Payables 138 225 Accrued Expenses 61 62 Total Payables with Non-ACT Government Entities 199 287

Total Payables 546 389 a) Trade payables were higher than the previous year mainly due to the late receipt of a quarterly invoice from the

supplier of information technology running costs.



NOTE 20. EMPLOYEE BENEFITS

2017

$’000 2016

$’000 Current Employee Benefits Annual Leave a 610 538 Long Service Leave b 1,295 1,371 Accrued Salaries 41 17 Total Current Employee Benefits 1,946 1,926

Non-Current Employee Benefits Long Service Leave b 87 106 Total Non-Current Employee Benefits 87 106

Total Employee Benefits 2,033 2,032

Estimate of when Leave is Payable Estimated Amount Payable within 12 Months Annual Leave 342 323 Long Service Leave 327 194 Accrued Salaries 41 17 Total Employee Benefits Payable within 12 Months 710 534

Estimated Amount Payable after 12 Months Annual Leave 268 215 Long Service Leave 1,055 1,283 Total Employee Benefits Payable after 12 Months 1,323 1,498


At 30 June 2017, the Office employed 49.8 full time equivalent (FTE) staff. There were 47.6 FTE staff at 30 June 2016.

a) Annual leave increased from the prior year due mainly to the recruitment of some staff with pre-existing leave balances.

b) Long service leave expense fell due to the retirement of two long term staff and a decrease in the rate used to estimate the present value of future long service leave payments from 114.7 percent to 103.4 percent.




NOTE 20. EMPLOYEE BENEFITS

2017

$’000 2016

$’000 Current Employee Benefits Annual Leave a 610 538 Long Service Leave b 1,295 1,371 Accrued Salaries 41 17 Total Current Employee Benefits 1,946 1,926

Non-Current Employee Benefits Long Service Leave b 87 106 Total Non-Current Employee Benefits 87 106



Estimated Amount Payable after 12 Months Annual Leave 268 215 Long Service Leave 1,055 1,283 Total Employee Benefits Payable after 12 Months 1,323 1,498


At 30 June 2017, the Office employed 49.8 full time equivalent (FTE) staff. There were 47.6 FTE staff at 30 June 2016.

a) Annual leave increased from the prior year due mainly to the recruitment of some staff with pre-existing leave balances.

b) Long service leave expense fell due to the retirement of two long term staff and a decrease in the rate used to estimate the present value of future long service leave payments from 114.7 percent to 103.4 percent.




NOTE 21. FINANCIAL INSTRUMENTS

Details of the significant policies and methods adopted, including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised, with respect to each class of financial asset and financial liability are disclosed in Note 2 (see Appendix B) Significant Accounting Policies.

Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

A small portion of the Office’s cash is held in floating interest rate arrangements and the Office has no financial liabilities subject to floating interest rates. Accordingly, the Office is exposed only to movements in interest receivable; it is not exposed to movements in interest payable.

There have been no changes in risk exposure or processes for managing risk since last financial reporting period.

Sensitivity Analysis

A sensitivity analysis has not been undertaken for the interest rate risk of the Office as it has been determined that the possible impact on income and expenses or total equity from fluctuations in interest rates is immaterial.

Credit Risk

Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss.

Financial assets consist of cash, investments and receivables. The Office’s credit risk is limited to the amount of the financial assets it holds net of any allowance for impairment. This is shown below in the Maturity Analysis and Exposure to Interest Rates tables. The Office expects to collect all financial assets that are not past due or impaired.

Cash and investments are held with high credit quality financial institutions. Cash at bank is held with the Westpac Bank and cash not immediately required for operations is invested with the Territory Banking Account. The Territory Banking Account coordinates the investment of this money with various fund managers. These fund managers have the discretion to invest this money in a variety of different investments, within certain parameters.

The Office has assessed its credit risk for receivables and determined that high proportions are ACT or Commonwealth Government agencies with strong credit worthiness. Remaining debtors are assessed as immaterial.

There have been no changes in credit risk exposure since the last reporting period.




NOTE 21. FINANCIAL INSTRUMENTS – CONTINUED

Liquidity Risk

Liquidity risk is the risk that the Office will encounter difficulties in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.

The Office’s main financial obligations relate to the purchase of supplies and services. These financial obligations are usually met within 30 days of receipt of a tax invoice or receipt of the goods and services.

The main source of cash to pay these obligations is appropriation (Controlled Recurrent Payments) from the ACT Government, which is paid on a fortnightly basis during the year. In addition to the receipt of fortnightly appropriation drawdown, the Office also maintains a short-term investment in the Cash Enhanced Fund of the Territory Banking Account and can call on these funds to meet any short-term obligations. The Office manages its liquidity risk through forecasting appropriation drawdown requirements to enable payment of anticipated obligations.

The Office’s exposure to liquidity risk and the management of this risk have not changed since the previous reporting period.

Price Risk

Price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether these changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market.

The only price risk which the Office is exposed to results from its investment in the Cash Enhanced Fund. The Office has units in the Cash Enhanced Fund that fluctuate in value. The price fluctuations in the units of the Fund are caused by movements in the underlying investments of the Fund. The underlying investments are managed by an external fund manager who invests in a variety of different bonds, including bonds issued by the Commonwealth Government, the State Government guaranteed treasury corporations and semi-government authorities, as well as investment-grade corporate issues. To limit price risk, all bonds that make up the underlying investments of the Cash Enhanced Fund must have a long term credit rating of BBB- or greater. Anything rated BBB- or greater is considered ‘investment grade’.

The Office’s exposure to price risk and the management of this risk has not changed since the last reporting period.

Sensitivity Analysis

A sensitivity analysis has not been undertaken for the price risk of the Office as it has been determined that the possible impact on profit and loss or total equity from fluctuations in price is immaterial.





Fair Value of Financial Assets and Liabilities

The carrying amounts and fair values of financial assets and liabilities at the end of the reporting period are shown below.

Carrying Amount

2017 $’000

Fair Value 2017

$’000

Carrying Amount

2016 $’000

Fair Value 2016

$’000 Financial Assets Cash and Cash Equivalents 85 85 232 232 Receivables 26 26 49 49 Investments with the Territory

Banking Account 2,058 2,058 1,308 1,308 Total Financial Assets 2,169 2,169 1,589 1,589 Financial Liabilities Payables 546 546 389 389 Total Financial Liabilities 546 546 389 389





Fair Value Hierarchy

The carrying amount of financial assets measured at fair value, as well as the methods used to estimate the fair value, are summarised in the table below. All other financial assets and liabilities are measured, subsequent to initial recognition, at amortised cost and as such are not included in the table below.

2017 Classification According to the Fair Value Hierarchy

Level 1

$’000 Level 2

$’000 Level 3

$’000 Total $’000

Financial Assets Financial Assets at Fair Value through

the Profit and Loss Investments with the Territory Banking

Account - Cash Enhanced Fund - 2,058 - 2,058 - 2,058 - 2,058 2016


Level 1

$’000 Level 2

$’000 Level 3

$’000 Total $’000

Financial Assets Financial Assets at Fair Value through

the Profit and Loss Investments with the Territory Banking

Account - Cash Enhanced Fund - 1,308 - 1,308 - 1,308 - 1,308

Transfer Between Categories

There have been no transfers of financial assets or financial liabilities between Level 1 and Level 2 during the current and previous reporting period.





Maturity Analysis and Exposure to Interest Rates

The following table sets out the Office’s maturity analysis for financial assets and liabilities as well as the exposure to interest rates, including the weighted average interest rates by maturity period as at 30 June 2017. All financial assets and liabilities which have a floating interest rate or are non-interest bearing will mature in 1 year or less. All amounts appearing in the following maturity analysis are shown on an undiscounted cash flow basis.

Fixed Interest Maturing In:

2017 Note No.

Weighted Average Interest

Rate

Floating Interest

Rate

1 Year or

Less

Over 1 Year to 5 Years

Over 5 Years

Non- Interest Bearing Total

$’000 $’000 $’000 $’000 $’000 $’000 Financial Instruments Financial Assets Cash and Cash

Equivalents 13 2.37% 84 - - - 1 85 Receivables 14 - - - - 26 26 Investments 15 - - - - 2,058 2,058 Total Financial Assets 84 - - - 2,085 2,169 Financial Liabilities Payables 19 - - - - 546 546 Total Financial Liabilities - - - - 546 546 Net Financial Assets 84 - - - 1,539 1,623





Maturity Analysis and Exposure to Interest Rates – Continued

The following table sets out the Office’s maturity analysis for financial assets and liabilities as well as the exposure to interest rates, including the weighted average interest rates by maturity period as at 30 June 2016. All financial assets and liabilities which have a floating interest rate or are non-interest bearing will mature in 1 year or less. All amounts appearing in the following maturity analysis are shown on an undiscounted cash flow basis.


2016 Note No.


Rate

Floating Interest

Rate

1 Year

or Less


Over 5 Years


$’000 $’000 $’000 $’000 $’000 $’000 Financial Instruments Financial Assets Cash and Cash

Equivalents 13 2.81% 231 - - - 1 232 Receivables 14 - - - - 49 49 Investments 15 - - - - 1,308 1,308 Total Financial Assets 231 - - - 1,358 1,589 Financial Liabilities Payables 19 - - - - 389 389 Total Financial Liabilities - - - - 389 389 Net Financial Assets 231 - - - 969 1,200





Carrying Amount of Each Category of Financial Asset and Financial Liability

2017

$’000 2016

$’000 Financial Assets Financial Assets at Fair Value through the Profit and Loss Designated

upon Initial Recognition 2,058 1,308 Loans and Receivables Measured at Amortised Cost 26 49 Financial Liabilities Financial Liabilities Measured at Amortised Cost 546 389

The Office does not have any financial assets in the ‘Available for Sale’ category or the ‘Held to Maturity’ category and, as such, these categories are not included above. Also, the Office does not have any financial liabilities in the ‘Financial Liabilities at Fair Value through Profit and Loss’ category and, as such, this category is not included above.

(Losses)/Gains on Each Category of Financial Asset and Financial Liability

(Losses)/Gains on Financial Assets Financial Assets at Fair Value through the Profit and Loss Designated

upon Initial Recognition - (7)




NOTE 22. COMMITMENTS Capital Commitments

Capital commitments contracted at reporting date that have not been recognised as liabilities are shown below.

2017 $’000

2016 $’000

Within one year 81 341 Later than one year but not later than five years - - Total Capital Commitments a 81 341

Other Commitments

Other commitments contracted at reporting date that have not been recognised as liabilities are payable shown below.

Within one year 681 596 Later than one year but not later than five years 674 119 Total Other Commitments b 1,355 715

Operating Lease Commitments

The Office has operating leases held with ACT Government Shared Services ICT for the supply and maintenance of information and communications technology equipment. There is also an operating lease held with ACT Property Group for office accommodation. Non-cancellable operating lease commitments are payable as shown below.

Within one year 364 332 Later than one year but not later than five years 1,294 1,203 Later than five years 803 985 Total Operating Lease Commitments 2,461 2,520

All amounts shown in the commitments note are inclusive of Goods and Services Tax.

a) Capital commitments have decreased following the completion of the broadcasting infrastructure and audio-visual system project.

b) Other commitments have increased due to reappointment of legal advisers to the Scrutiny Committee, the Ethics and Integrity Adviser and the Commissioner for Standards to long term contracts. In addition, the building maintenance contract has been extended for a further two years.




NOTE 23. CASH FLOW RECONCILIATION

a) Reconciliation of Cash and Cash Equivalents at the End of the Reporting Period in the Cash Flow Statement to the Equivalent Items in the Balance Sheet.

2017

$’000 2016

$’000 Total Cash and Cash Equivalents Recorded in the Balance Sheet 85 232 Cash and Cash Equivalents at the End of the Reporting Period as

Recorded in the Cash Flow Statement 85 232

b) Reconciliation of Operating Surplus/(Deficit) to Net Cash Inflows from Operating Activities

Operating Surplus/(Deficit) 314 (185)

Add/(Less) Non-Cash Items Depreciation of Property, Plant and Equipment 201 159 Amortisation of Intangible Assets 11 11 Write-off of Irrecoverable Debts 2 -

Add/(Less) Items Classified as Investing or Financing Net Loss on Disposal of Non-Current Assets 1 5 Unrealised Loss on Investments - 7 Cash Before Changes in Operating Assets and Liabilities 529 (3)

Changes in Operating Assets and Liabilities Decrease/(Increase) in Receivables 10 (4) (Increase) in Other Assets (21) (38) Increase in Payables 239 49 Increase in Employee Benefits 1 339 (Decrease)/Increase in Other Liabilities (125) 40 Net Changes in Operating Assets and Liabilities 104 386

Net Cash Inflows from Operating Activities 633 383




NOTE 24. BUDGETARY REPORTING

The following are brief explanations of major line item variances between budget estimates and actual outcomes. Variances are considered to be major variances if both of the following criteria are met:

(a) The line item is a significant line item: where either the line item actual amount accounts for more than 10% of the relevant associated category (Income, Expenses and Equity totals) or more than 10% of the sub-element (e.g. Current Liabilities and Receipts from Operating Activities totals) of the financial statements; and

(b) The variances (original budget to actual) are greater than plus (+) or minus (-) 10% of the budget for the financial statement line item.

Balance Sheet

Line Items Actual

2016-17

$’000

Original Budget 1 2016-17

$’000

Variance

$’000

Variance

%

Variance Explanation

Investments 2,058 927 1,131 122.0 A higher balance was available to invest during the year due to savings achieved in some expense categories. In addition, the Office has a strategy to fully fund its employee entitlements by investing surplus cash.

Capital Works In Progress 280 - 280 100.0 Capital works in progress was higher than budget as two major projects due for completion in 2016-17 were not completed and transferred to property, plant and equipment and intangibles as anticipated in the budget. One was for upgrading the audio systems and the other to replace the procedural document production system.

Payables 546 249 297 119.3 Payables were higher than budget largely because a final quarter invoice for information technology running costs was not received in time to pay it by year-end.

Employee Benefits (current)

1,946 1,726 220 12.7 Employee benefits were higher than budget largely due to the recruitment of some staff with pre-existing annual leave balances.

1 Original Budget refers to the amounts presented to the Legislative Assembly in the original budgeted financial statements in respect of the reporting period (2016-17 Budget Statements). These amounts have not been adjusted to reflect supplementary appropriation or appropriation instruments.




NOTE 24. BUDGETARY REPORTING – CONTINUED

Balance Sheet Line Items

Actual 2016-17

$’000


$’000

Variance

$’000

Variance

%


Accumulated Funds 2,593 1,640 953 58.1 The accumulated surplus was higher than budget as more capital injections were received than budgeted and there was an unexpected operating surplus in the current year.

Asset Revaluation Surplus 1,245 1,041 204 19.6 All asset categories were revalued and an increase was noted in all except leasehold improvements. This was not anticipated in the budget.

Cash Flow Statement Line Items

Actual 2016-17

$’000


$’000

Variance $’000

Variance %


Supplies and Services 2,612 3,409 (797) (23.4) There were savings in a range of supplies and services expenses. These savings were largely due to the lower than anticipated level of services required during the Legislative Assembly caretaker period and directly after the election.

Purchase of Property, Plant and Equipment

673 55 618 1,123.6 Purchases of Property, Plant and Equipment were higher than budget because several capital projects were carried over from the previous financial year. This was not expected in the budget.

Purchase of Investments 2,510 1,705 805 47.2 More funds were invested than expected in the budget due to positive cash flows from operations. Cash flows from operations were positive mainly due to savings in supplies and services.

Capital Injections 641 5 636 12,720 See purchases of Property, Plant and Equipment above.





NOTE 25. RELATED PARTY DISCLOSURES

A related party is a person that controls or has significant influence over the reporting entity, or is a member of the Key Management Personnel (KMP) of the reporting entity or its parent entity, and includes their close family members and entities in which the KMP or/and their close family members individually or jointly have controlling interests.

KMP are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly.

(a) Key Management Personnel

(i) Details of compensation

The Office is controlled by an Executive Management Committee comprising the Clerk of the Legislative Assembly and four other senior staff members. The Office does not have a Minister.

Total Compensation for the Clerk and others assessed to be KMP of the Office is set out below.

2017

$’000

Short-term employee benefits 896 Post employment benefits 130 Other long-term benefits 22 Total Compensation to Key Management Personnel paid by the Office 1,048

(ii) Transactions with KMP of the Office (i.e. the Clerk and other staff designated as KMP)

The Office’s financial statements are required to contain disclosures necessary to draw attention to the possibility that its financial results may have been affected by the existence of related parties and by transactions with such parties.

It is not the role of these disclosures to disclose conflicts of interest of KMP. Any such conflicts are managed in accordance with administrative procedures.

In line with the accounting standards, this note does not include typical citizen transactions between the KMP and the Office that occur on terms and conditions no different to those applying to the general public.

Information was sought from the Office’s KMP on any related party transactions during the financial year. In accordance with the Information Privacy Act 2014 and the Human Rights Act 2004, the provision of related party transactions information is on a voluntary basis.

There were no material transactions with the KMP of the Office other than compensation provided above.

(iii) Transactions with other related parties - KMP’s close family members and organisations in which the KMP and/or their close family members have controlling interests (individually or jointly)

There were no transactions that occurred with KMP’s close family members and/or related entities that were material in relation to the Office’s financial statements.

(b) Transactions with ACT Government Controlled Entities

Aggregate details of transactions with ACT Government agencies are found in various notes throughout the controlled and territorial financial statements.



TERRITORIAL FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2017


Office of the Legislative Assembly Statement of Income and Expenses on Behalf of the Territory


Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Income Revenue Payment for Expenses on Behalf of the Territory 27 8,125 9,131 6,458 Resources Received Free of Charge 28 389 441 415 Total Revenue 8,514 9,572 6,873 Gains Other Gains - - 21 Total Gains - - 21 Total Income 8,514 9,572 6,894 Expenses Employee Expenses 29 7,327 8,519 5,801 Superannuation Expenses 30 831 850 655 Supplies and Services 31 507 448 463 Depreciation 32 760 1,032 1,085 Other Expenses - - 2 Total Expenses 9,425 10,849 8,006

Operating (Deficit) (911) (1,277) (1,112)

Other Comprehensive Income Items that will not be reclassified subsequently to profit or loss (Decrease) in the Asset Revaluation Surplus (5,291) - - Total Other Comprehensive (Deficit) (5,291) - -

Total Comprehensive (Deficit) (6,202) (1,277) (1,112)

The above Statement of Income and Expenses on Behalf of the Territory should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Statement of Assets and Liabilities on Behalf of the Territory

As at 30 June 2017

Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Current Assets Cash and Cash Equivalents 34 41 310 244 Receivables 35 4 70 39 Capital Works in Progress - 5,226 - Total Current Assets 45 5,606 283 Non-Current Assets Property, Plant and Equipment 36 28,500 28,544 29,383 Capital Works in Progress 37 - 447 4,517 Total Non-Current Assets 28,500 28,991 33,900

Total Assets 28,545 34,597 34,183

Current Liabilities Payables 38 84 92 38 Employee Benefits 39 337 645 464 Other Liabilities - 1 - Total Current Liabilities 421 738 502

Non-Current Liabilities Employee Benefits 39 - 3 8 Total Non-Current Liabilities - 3 8

Total Liabilities 421 741 510

Net Assets 28,124 33,856 33,673

Equity Accumulated Funds 15,206 15,648 15,465 Asset Revaluation Surplus 12,918 18,208 18,208 Total Equity 28,124 33,856 33,673

The above Statement of Assets and Liabilities on Behalf of the Territory should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Statement of Changes in Equity on Behalf of the Territory


Accumulated

Funds

Asset Revaluation

Surplus Total

Equity Original

Actual 2017

$’000

Actual 2017

$’000

Actual 2017

$’000

Budget 2017

$’000 Balance at 1 July 2016 15,465 18,208 33,673 33,853

Comprehensive Income Operating (Deficit) (911) - (911) (1,277) (Decrease) in Asset Revaluation Surplus - (5,291) (5,291) - Total Comprehensive (Deficit) (911) (5,291) (6,202) (1,277)

Transactions Involving Owners Affecting Accumulated Funds

Capital Injections 652 - 652 1,280 Total Transactions Involving Owners

Affecting Accumulated Funds 652 - 652 1,280

Balance at 30 June 2017 15,206 12,918 28,124 33,856

The above Statement of Changes in Equity on Behalf of the Territory should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Statement of Changes in Equity on Behalf of the Territory – Continued


Accumulated

Funds

Asset Revaluation

Surplus Total

Equity

Actual 2016

$’000

Actual 2016

$’000

Actual 2016

$’000 Balance at 1 July 2015 11,523 18,208 29,731

Comprehensive Income Operating (Deficit) (1,112) - (1,112) Total Comprehensive (Deficit) (1,112) - (1,112)

Transactions Involving Owners Affecting Accumulated Funds

Capital Injections 5,054 - 5,054 Total Transactions Involving Owners

Affecting Accumulated Funds 5,054 - 5,054

Balance at 30 June 2016 15,465 18,208 33,673

The above Statement of Changes in Equity on Behalf of the Territory should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Cash Flow Statement on Behalf of the Territory


Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Cash Flows from Operating Activities Receipts Cash from Government for Expenses on Behalf of the

Territory 8,125 9,131 6,458 Goods and Services Tax Input Credits from the

Australian Taxation Office 90 - 488 Goods and Services Tax Collected from Customers - - 5 Other - 30 20 Total Receipts from Operating Activities 8,215 9,161 6,971 Payments Employees 7,440 8,467 5,919 Superannuation 820 570 677 Supplies and Services 81 23 78 Goods and Services Tax Paid to Suppliers 72 - 511 Other - 5 - Total Payments from Operating Activities 8,413 9,065 7,185 Net Cash (Outflows)/Inflows from Operating Activities 40 (198) 96 (214) Cash Flows from Investing Activities Receipts Proceeds from the Sale of Property, Plant and

Equipment - - 29 Total Receipts from Investing Activities - - 29 Payments Payments for Property, Plant and Equipment 657 1,280 5,060 Total Payments from Investing Activities 657 1,280 5,060 Net Cash (Outflows) from Investing Activities (657) (1,280) (5,031)


Office of the Legislative Assembly Cash Flow Statement on Behalf of the Territory – Continued


Note No.

Actual 2017

$’000

Original Budget

2017 $’000

Actual 2016

$’000 Cash Flows from Financing Activities Receipts Capital Injections 652 1,280 5,054 Total Receipts from Financing Activities 652 1,280 5,054 Net Cash Inflows from Financing Activities 652 1,280 5,054 Net (Decrease)/Increase in Cash and Cash Equivalents (203) 96 (191) Cash and Cash Equivalents at the Beginning of the


Reporting Period 40 41 310 244 The above Cash Flow Statement on Behalf of the Territory should be read in conjunction with the accompanying notes.


Office of the Legislative Assembly Territorial Statement of Appropriation


Original Budget

2017 $’000

Total Appropriated

2017 $’000

Appropriation Drawn

2017 $’000

Appropriation Drawn

2016 $’000

Territorial Expenses on Behalf of the Territory 9,131 8,911 8,125 6,458 Capital Injections 1,280 1,062 652 5,054 Total Territorial Appropriation 10,411 9,973 8,777 11,512

The above Territorial Statement of Appropriation should be read in conjunction with the accompanying notes.


The Original Budget column shows the amounts that appear in the Cash Flow Statement in the Budget Papers.


The Appropriation Drawn is the total amount, which was received by the Office during the year in Appropriation. These amounts appear in the Cash Flow Statement on Behalf of the Territory.


Expenses on Behalf of the Territory

The total appropriated was $220,000 less than the original budget due to the transfer of funds to the Controlled entity that should have been included in Controlled Recurrent Payments rather than Expenses on Behalf of the Territory.

Capital Injections

The total appropriated was $218,000 less than the original budget due to the transfer of funding to the Controlled capital injection relating to the Upgrade and Expansion of Audio System project.


Expenses on Behalf of the Territory

The appropriation drawn was $786,000 less than the total appropriated due mainly to employee expenses not being as high as anticipated following the October 2016 election.

Capital Injections

The appropriation drawn was $410,000 less than the total appropriated due to the return of a $160,000 Treasurer’s Advance received in 2015-16 to cash manage the earlier than expected completion of the Accommodation - Expansion of the Assembly project and $250,000 in Better Infrastructure Funding for bathroom and kitchenette upgrades which was not drawn down as it did not commence until June 2017.


Office of the Legislative Assembly

Territorial Note Index of the Financial Statements For the Year Ended 30 June 2017

Note 26 Significant Accounting Policies – Territorial Income Notes Note 27 Payment for Expenses on Behalf of the Territory – Territorial Note 28 Resources Received Free of Charge – Territorial Expenses Notes Note 29 Employee Expenses – Territorial Note 30 Superannuation Expenses – Territorial Note 31 Supplies and Services – Territorial Note 32 Depreciation – Territorial Note 33 Waivers, Impairment Losses and Write-offs – Territorial Assets Notes Note 34 Cash and Cash Equivalents – Territorial Note 35 Receivables – Territorial Note 36 Property, Plant and Equipment – Territorial Note 37 Capital Works in Progress – Territorial Liabilities Notes Note 38 Payables – Territorial Note 39 Employee Benefits – Territorial Other Notes Note 40 Cash Flow Reconciliation – Territorial Note 41 Financial Instruments – Territorial Note 42 Budgetary Reporting – Territorial




NOTE 26. SIGNIFICANT ACCOUNTING POLICIES – TERRITORIAL

All the Office’s accounting policies are contained in Appendix B referred to in Note 2 Significant Accounting Policies. The policies outlined in Appendices A and B apply to both the Controlled and Territorial financial statements.

NOTE 27. PAYMENT FOR EXPENSES ON BEHALF OF THE TERRITORY – TERRITORIAL

Under the Financial Management Act 1996, funds can be appropriated for expenses incurred on behalf of the Territory. The Office receives this appropriation to fund a number of expenses incurred on behalf of the Territory, the main one being the payment of remuneration and related entitlements to non-Executive Members and their staff (See Note 29 Employee Expenses – Territorial).

2017

$’000 2016

$’000 Payment for Expenses on Behalf of the Territory 8,125 6,458 Total Payment for Expenses on Behalf of the Territory a 8,125 6,458

a) The increase of $1,667,000 in Payment for Expenses on Behalf of the Territory is due to increased Members and

Members’ staffing costs resulting from the expansion of the Assembly from 17 to 25 Members following the October 2016 election.

NOTE 28. RESOURCES RECEIVED FREE OF CHARGE – TERRITORIAL

Resources received free of charge relate to goods and services being provided free of charge from the Office’s Controlled operations.

2017

$’000 2016

$’000 Resources Received Free of Charge Building Management 389 415 Total Resources Received Free of Charge 389 415

NOTE 29. EMPLOYEE EXPENSES – TERRITORIAL

2017

$’000 2016

$’000 Wages and Salaries a 6,713 5,286 Annual Leave Expense 264 300 Long Service Leave Expense 83 97 Workers’ Compensation Insurance 27 21 Termination Expense b 209 - Other Employee Benefits and On-Costs c 31 97 Total Employee Expenses 7,327 5,801 a) Wages and salaries increased mainly due to additional non-Executive members being elected in the October 2016

election following the expansion of the Assembly. b) Termination payments were paid to some non-Executive members and staff who were not re-employed following

the October 2016 election. c) The decrease in other employee benefits and on-costs is due to a reduction in Fringe Benefits Tax as fully

maintained leased motor vehicles are no longer provided to non-Executive members.




NOTE 30. SUPERANNUATION EXPENSES – TERRITORIAL

2017

$’000 2016

$’000 Superannuation Contributions to the Territory Banking Account 115 170 Productivity Benefit 10 8 Superannuation Contributions paid to External Providers a 706 477 Total Superannuation Expenses 831 655 a) Superannuation contributions paid to external providers increased as the majority of new staff have the choice to

select their own external superannuation providers.

NOTE 31. SUPPLIES AND SERVICES – TERRITORIAL

2017

$’000 2016

$’000 Consultants, Contractors and Professional Services a 118 48 Building Management 389 415 Total Supplies and Services 507 463 a) The use of consultants by non-Executive Members increased in 2016-17 in lieu of employing additional staff in

their offices.

NOTE 32. DEPRECIATION – TERRITORIAL

2017

$’000 2016

$’000 Building a 760 1,085 Total Depreciation 760 1,085 a) Depreciation in 2015-16 included accelerated depreciation on old fit-out that was replaced as part of the building

refurbishment. This did not recur in 2016-17.




NOTE 33. WAIVERS, IMPAIRMENT LOSSES AND WRITE-OFFS – TERRITORIAL

Under section 131 of the Financial Management Act 1996 the Treasurer may, in writing, waive the right to payment of an amount payable to the Territory.

There were no waivers during the reporting period (2016: Nil).

There were no impairment losses and write-offs during the reporting period (2016: $2,000).

2017

$’000 2016

$’000 Impairment Losses Impairment Loss from Receivables Receivables - 1 Total Impairment Loss from Receivables - 1 Total Impairment Losses - 1

Write-offs Irrecoverable Debts - 1 Total Write-offs - 1 Total Impairment Losses and Write-offs - 2

NOTE 34. CASH AND CASH EQUIVALENTS – TERRITORIAL

The Office holds one bank account (for the Territorial entity) with the Westpac Bank as part of the whole-of-government banking arrangements. Under whole-of-government banking arrangements, interest is not earned on cash at bank held by the Office’s Territorial operations.

2017

$’000 2016

$’000 Cash at Bank a 41 244 Total Cash and Cash Equivalents 41 244 a) The decrease in cash at bank was because cash payments for capital works were not required at the

commencement of the financial year as was the case in 2015-16.




NOTE 35. RECEIVABLES – TERRITORIAL

2017

$’000 2016

$’000 Current Receivables Goods and Services Tax Receivable 4 21 Other Current Receivables - 19 Less: Allowance for Impairment Losses - (1) Total Current Receivables 4 39 Total Receivables 4 39

Ageing of Receivables Not Overdue Overdue Total

Less than 30 Days 30 to 60 Days

Greater than 60 Days

$’000 $’000 $’000 $’000 $’000 2017 Not Impaired Receivables 4 - - - 4 Impaired Receivables - - - - - 2016 Not Impaired Receivables 39 - - 1 40 Impaired Receivables - - - 1 1

2017

$’000 2016

$’000 Reconciliation of the Allowance for Impairment Losses Allowance for Impairment Losses at the Beginning of the Reporting Period 1 - Allowance Recognised During the Reporting Period - 1 Reduction in Allowance from Amounts Written-off During the Reporting

Period (1) Allowance for Impairment Losses at the End of the Reporting Period - 1




NOTE 35. RECEIVABLES – TERRITORIAL – CONTINUED

Classification of ACT Government/Non-ACT Government Receivables Receivables with ACT Government Entities

2017

$’000 2016

$’000 Other Current Receivables - 18 Total Receivables with ACT Government Entities - 18 Receivables with Non-ACT Government Entities Goods and Services Tax Receivable 4 21 Other Current Receivables - 1 Less: Allowance for Impairment Losses - (1) Total Receivables with Non-ACT Government Entities 4 21 Total Receivables 4 39




NOTE 36. PROPERTY, PLANT AND EQUIPMENT – TERRITORIAL

Property, plant and equipment include leasehold land and the ACT Legislative Assembly building.

2017 $’000

2016 $’000

Land and Building Land at Fair Value 4,650 4,560 Total Land Assets 4,650 4,560 Building at Fair Value 23,850 26,787 Less: Accumulated Depreciation - (1,964) Total Written Down Value of Building 23,850 24,823 Total Land and Written Down Value of Building 28,500 29,383 Total Written Down Value of Property, Plant and Equipment 28,500 29,383 Valuation of Non-Current Assets

Jones Lang LaSalle Public Sector Valuations Pty Ltd performed revaluations of the Office’s assets. All members of the valuation team are Certified Practising Valuers of the Australian Property Institute. The latest valuation was performed as at 30 June 2017.

Reconciliation of Property, Plant and Equipment

The following table shows the movement of Property, Plant and Equipment during 2016-17.

Land

$’000 Building

$’000 Total $’000

Carrying Amount at the Beginning of the Reporting Period 4,560 24,823 29,383 Additions - 5,168 5,168 Depreciation - (760) (760) Revaluation Increment/(Decrement) 90 (5,381) (5,291) Carrying Amount at the End of the Reporting Period 4,650 23,850 28,500

Reconciliation of Property, Plant and Equipment

The following table shows the movement of Property, Plant and Equipment during 2015-16.

Land

$’000 Building

$’000 Total $’000

Carrying Amount at the Beginning of the Reporting Period 4,560 25,200 29,760 Additions - 708 708 Depreciation - (1,085) (1,085) Carrying Amount at the End of the Reporting Period 4,560 24,823 29,383




NOTE 36. PROPERTY, PLANT AND EQUIPMENT – TERRITORIAL – CONTINUED

Fair Value Hierarchy

The Office is required to classify property, plant and equipment into the Fair Value Hierarchy that reflects the significance of the inputs used in determining their fair value. The Fair Value Hierarchy is made up of the following three levels:

• Level 1 – quoted prices (unadjusted) in active markets for identical assets or liabilities that the Office can access at the measurement date;

• Level 2 – inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; and

• Level 3 – inputs that are unobservable for particular assets or liabilities.



Level 1 $’000

Level 2 $’000

Level 3 $’000

Total $’000


Land - 4,650 - 4,650 Building - 23,850 - 23,850 - 28,500 - 28,500



Level 1 $’000

Level 2 $’000

Level 3 $’000

Total $’000


Land - 4,560 - 4,560 Building - 24,823 - 24,823 - 29,383 - 29,383 Transfers Between Categories

There have been no transfers between Levels 1, 2 and 3 during the reporting period.




NOTE 36. PROPERTY, PLANT AND EQUIPMENT – TERRITORIAL – CONTINUED

Valuation Techniques, Inputs and Processes

Level 2 Valuation Techniques and Inputs

Valuation Technique: The capitalisation approach, discounted cash flow and market approach have been utilised to determine fair value. The capitalisation approach and discounted cash flow converts future cash flows to a single current amount through an appropriate discount rate having regard to current market expectations about those future amounts. The market approach considered transactions and pricing data that has occurred in the principal market in arriving at fair value.

Inputs: Prices and other relevant information generated by market transactions involving comparable land and buildings were considered. Regard was given to:

• the Crown Lease terms and tenure; • the Australian Capital Territory Plan and the National Capital Plan, where applicable, as well as

current zoning; • market cash flows from transaction of comparable assets, adjusted to reflect the expected

circumstances that a market participant would take into consideration; and • market capitalisation rates as represented by the income produced by an investment property,

expressed as a percentage and derived from recent market transactions.

NOTE 37. CAPITAL WORKS IN PROGRESS – TERRITORIAL

Capital Works in Progress are assets being constructed over periods of time in excess of the present reporting period. These assets often require extensive installation work or integration with other assets, and contrast with simpler assets that are ready for use when acquired, such as motor vehicles and equipment. Capital Works in Progress are not depreciated as the Office is not currently deriving any economic benefits from them.

2017

$’000 2016

$’000 Accommodation – Expansion of the Assembly - 4,517 Total Capital Works in Progress - 4,517




NOTE 37. CAPITAL WORKS IN PROGRESS – TERRITORIAL – CONTINUED



Accommodation – Expansion of the Assembly Total

$’000 $’000 Carrying Amount at the Beginning of the Reporting Period 4,517 4,517 Additions 651 651 Capital Works in Progress Completed and Transferred to Property,

Plant and Equipment

(5,168)

(5,168)

Carrying Amount at the End of the Reporting Period - -



Accommodation – Expansion of the Assembly Total

$’000 $’000 Carrying Amount at the Beginning of the Reporting Period 147 147 Additions 4,370 4,370 Carrying Amount at the End of the Reporting Period 4,517 4,517




NOTE 38. PAYABLES – TERRITORIAL

2017

$’000 2016

$’000 Current Payables Trade Payables a 34 8 Accrued Expenses a 50 30 Total Current Payables 84 38 Payables are aged as follows: Not Overdue 84 38 Total Payables 84 38 Payables with ACT Government Entities Trade Payables - 1 Other Payables - - Total Payables with ACT Government Entities - 1

Payables with Non-ACT Government Entities Trade Payables 34 7 Other Payables 50 30 Total Payables with Non-ACT Government Entities 84 37 Total Payables 84 38 a) Trade payables and accrued expenses increased due to the significant increase in the use of consultants near the

end of the financial year by non-Executive members.




NOTE 39. EMPLOYEE BENEFITS – TERRITORIAL

2017

$’000 2016

$’000 Current Employee Benefits Annual Leave a 207 386 Long Service Leave 62 54 Accrued Salaries b 68 24 Total Current Employee Benefits 337 464

Non-Current Employee Benefits Long Service Leave b - 8 Total Non-Current Employee Benefits - 8

Total Employee Benefits 337 472

a) Annual leave fell following the termination payments to non-returning staff and payments made in lieu of annual

leave to continuing staff after the October 2016 election. b) Accrued salaries increased due to the additional day in the pay fortnight that needed to be accrued and an

overall increase in the fortnightly salaries following the expansion of the Assembly.


Estimated Amount Payable after 12 Months Long Service Leave - - Total Employee Benefits Payable after 12 Months - -

Total Employee Benefits 337 472 As at 30 June 2017, the Office’s Territorial entity employed 46.5 full time equivalent (FTE) staff. There were 45.9 FTE staff as at 30 June 2016.




NOTE 40. CASH FLOW RECONCILIATION – TERRITORIAL

(a) Reconciliation of Cash and Cash Equivalents at the End of the Reporting Period in the Cash Flow Statement on Behalf of the Territory to the Related Items in the Statement of Assets and Liabilities on Behalf of the Territory

2017

$’000 2016

$’000 Total Cash and Cash Equivalents Disclosed on the Statement of Assets and Liabilities on Behalf of the Territory 41 244 Cash and Cash Equivalents at the End of the Reporting Period as Recorded in the Cash Flow Statement on Behalf of the Territory 41 244

(b) Reconciliation of the Operating (Deficit) to Net Cash (Outflows) from Operating Activities

Operating (Deficit) (911) (1,112)

Add/(Less) Non-Cash Items

Depreciation of Property, Plant and Equipment 760 1,085 Impairment Loss on Receivables - 2

Add/(Less) Non-Cash Items Net (Gain)/Loss on Disposal of Non-Current Assets - - Cash Before Changes in Operating Assets and Liabilities (151) (25)

Changes in Operating Assets and Liabilities Decrease/(Increase) in Receivables 35 (20) Increase/(Decrease) in Payables 53 (99) (Decrease)/Increase in Employee Benefits (135) (70) Net Changes in Operating Assets and Liabilities (47) (189)

Net Cash (Outflows) from Operating Activities (198) (214)




NOTE 41. FINANCIAL INSTRUMENTS – TERRITORIAL

Details of the significant policies and methods adopted, including the criteria for recognition, the basis of measurement, and the basis on which income and expenses are recognised, with respect to each class of financial asset and financial liability are disclosed in Note 26 Significant Accounting Policies - Territorial.

Interest Rate Risk

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

The Office is not exposed to interest rate risk because cash and receivables are non-interest bearing arrangements.

There have been no changes in risk exposure or process for managing risk since last financial reporting period.

Credit Risk

Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss.

The Office’s credit risk is limited to the amount of the financial assets it holds which comprise cash at bank and receivables. The Office’s Territorial cash at bank is held by the Westpac Bank, which is a high credit quality financial institution. The Office’s Territorial receivables consist almost entirely of a Goods and Services Tax Receivable from the Australian Taxation Office, which means there is little risk of credit default. The Office expects to collect all financial assets that are not past due.

There have been no changes in credit risk exposure since the last reporting period.

Liquidity Risk

Liquidity risk is the risk that the Office will encounter difficulties in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset.

The Office has the ability to request additional appropriation (Payment for Expenses on Behalf of the Territory) in order to meet its Territorial payables. This ensures the Office has enough liquidity to meet is emerging financial liabilities.

The Office’s exposure to liquidity risk and the management of this risk have not changed since the previous reporting period.

Price Risk

Price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices, whether these changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. The Office is not exposed to any price risk.




NOTE 41. FINANCIAL INSTRUMENTS - TERRITORIAL – CONTINUED

Fair Value of Financial Assets and Liabilities

The carrying amounts and fair values of financial assets and liabilities at balance date are:

Carrying Amount

2017 $’000

Fair Value 2017

$’000

Carrying Amount

2016 $’000

Fair Value 2016

$’000 Financial Assets Cash and Cash Equivalents 41 41 244 244 Receivables - - 18 18 Total Financial Assets 41 41 262 262

Financial Liabilities Payables 84 84 38 38 Total Financial Liabilities 84 84 38 38 Maturity Analysis and Exposure to Interest Rates

The following table sets out the Office’s maturity analysis for financial assets and liabilities as well as the exposure to interest rates, including the weighted average interest rates by maturity period as at 30 June 2017. All financial assets and liabilities which are non-interest bearing will mature in 1 year or less. All amounts appearing in the following maturity analysis are shown on an undiscounted cash flow basis.


2017 Note No.


Rate

Floating Interest

Rate

1 Year or

Less


Over 5 Years


$’000 $’000 $’000 $’000 $’000 $’000 Financial Assets Cash and Cash

Equivalents 34 - - - - 41 41 Total Financial Assets - - - - 41 41

Financial Liabilities Payables 38 - - - - 84 84 Total Financial Liabilities - - - - 84 84

Net Financial Liabilities - - - - (43) (43)




NOTE 41. FINANCIAL INSTRUMENTS - TERRITORIAL – CONTINUED

Maturity Analysis and Exposure to Interest Rates – Continued

The following table sets out the Office’s maturity analysis for financial assets and liabilities as well as the exposure to interest rates, including the weighted average interest rates by maturity period as at 30 June 2016. All financial assets and liabilities which are non-interest bearing will mature in 1 year or less. All amounts appearing in the following maturity analysis are shown on an undiscounted cash flow basis.


2016 Note No.


Rate

Floating Interest

Rate

1 Year or

Less


Over 5 Years


$’000 $’000 $’000 $’000 $’000 $’000 Financial Assets Cash and Cash

Equivalents 34 - - - - 244 244 Receivables 35 - - - - 18 18 Total Financial Assets - - - - 262 262

Financial Liabilities Payables 38 - - - - 38 38 Total Financial Liabilities - - - - 38 38

Net Financial Assets - - - - 224 224

Carrying Amount of Each Class of Financial Asset and Financial Liability

2017

$’000 2016

$’000 Financial Assets Loans and Receivables Measured at Amortised Cost - 18 Financial Liabilities Financial Liabilities Measured at Amortised Cost 84 38 Fair Value Hierarchy

The Office’s Territorial entity does not have any financial assets or financial liabilities on behalf of the Territory at fair value. As such no Fair Value Hierarchy disclosures have been made.




NOTE 42. BUDGETARY REPORTING – TERRITORIAL

The following are brief explanations of major line item variances between budget estimates and actual outcomes. Variances are considered to be major variances if both of the following criteria are met:

(a) The line item is a significant line item: the line item actual amount accounts for more than 10% of the relevant associated category (Income, Expenses and Equity totals) or sub-element (e.g. Current Liabilities and Receipts from Operating Activities totals) of the financial statements; and

(b) The variances (original budget to actual) are greater than plus (+) or minus (-) 10% of the budget for the financial statement line item.

Statement of Income

and Expenses on Behalf of The Territory Line

Items

Actual 2016-17

$’000


$’000

Variance

$’000

Variance

%


Payment for Expenses on Behalf of the Territory Employee Expenses

8,125

7,327

9,131

8,519

1,006

1,192

(11.0)

(14.0)

Fewer Expenses on Behalf of the Territory were drawn down than budgeted because non-Executive members did not spend their full staff salary allocations and there were delays in employing a full staffing structure.

Statement of Assets and Liabilities on Behalf of

The Territory Line Items

Cash and Cash Equivalents 41 310 (269) (86.8) Cash was less than budgeted as there was no need to maintain cash for capital payments in the new financial year.

Employee Benefits (current) 337 645 (308) (47.8) Employee benefits were less than budgeted as several staff had their entitlements paid out following the October 2016 election.

Asset Revaluation Surplus 12,918 18,208 (5,291) (29.1) The write-down in the Assembly building asset was not anticipated in the Budget.





NOTE 42. BUDGETARY REPORTING – TERRITORIAL – CONTINUED

Cash Flow Statement on Behalf of the Territory

Line Items

Actual 2016-17

$’000


$’000

Variance

$’000

Variance

%


Cash from Government for Expenses on Behalf of the Territory Employee Expenses

8,125

7,440

9,131

8,467

(1,006)

(1,027)

(11.0)

(12.1)

See explanation on Statement of Income and Expenses on Behalf of the Territory.

Payments for Property, Plant and Equipment Capital Injections

657

652

1,280

1,280

(623)

(628)

(48.7)

(49.1)

Payments for Property, Plant and Equipment and Capital injections were lower because Better Infrastructure Funding was not drawn down due to delays in selecting a supplier. In addition, a Treasurer's Advance from the previous financial year was returned to Treasury.





APPENDIX A – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS

LEGISLATIVE REQUIREMENT

The Financial Management Act 1996 (FMA) requires the preparation of annual financial statements for ACT Government agencies. The FMA and the Financial Management Guidelines issued under the Act require the Office’s financial statements to include:

(i) an Operating Statement for the year;

(ii) a Balance Sheet as at the end of the year;

(iii) a Statement of Changes in Equity for the year;

(iv) a Cash Flow Statement for the year;

(v) a Statement of Appropriation for the year;

(vi) the significant accounting policies adopted for the year; and

(vii) other statements as necessary to fairly reflect the financial operations of the Office during the year and its financial position at the end of the year.

These general-purpose financial statements have been prepared to comply with Australian Accounting Standards as required by the FMA. Accordingly, these financial statements have been prepared in accordance with:

(i) Australian Accounting Standards; and

(ii) ACT Accounting and Disclosure Policies.

ACCRUAL ACCOUNTING

The financial statements have been prepared using the accrual basis of accounting, which recognises the effects of transactions and events when they occur. The financial statements are prepared according to the historical cost convention, except for property, plant and equipment and financial instruments which are valued at fair value in accordance with (re)valuation policies applicable to the Office during the reporting period.

CURRENCY

These financial statements are presented in Australian dollars, which is the Office’s functional currency.

INDIVIDUAL REPORTING ENTITY

The Office is an individual reporting entity.

CONTROLLED AND TERRITORIAL ITEMS

The Office produces Controlled and Territorial financial statements. The Controlled financial statements include income, expenses, assets and liabilities over which the Office has control. The Territorial financial statements include income, expenses, assets and liabilities that the Office administers on behalf of the ACT Government, but does not control.

The purpose of the distinction between Controlled and Territorial is to enable an assessment of the Office’s performance against the decisions it has made in relation to the resources it controls, while maintaining accountability for all resources under its responsibility.

The basis of preparation described applies to both Controlled and Territorial financial statements except where specified otherwise.




APPENDIX A – BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS – CONTINUED

REPORTING PERIOD

These financial statements state the financial performance, changes in equity and cash flows of the Office for the year ending 30 June 2017 together with the financial position of the Office at 30 June 2017.

COMPARATIVE FIGURES

(a) Budget Figures

To facilitate a comparison with the Budget Papers, as required by the FMA, budget information for 2016-17 has been presented in the financial statements. Budget numbers in the financial statements are the original budget numbers that appear in the Budget Papers.

(b) Prior Year Comparatives

Comparative information has been disclosed in respect of the previous period for amounts reported in the financial statements, except where an Australian Accounting Standard does not require comparative information to be disclosed.

Where the presentation or classification of items in the financial statements is amended, the comparative amounts have been reclassified where practical. Where a reclassification has occurred, the nature, amount and reason for the reclassification is provided.

(c) Rounding

All amounts in the financial statements have been rounded to the nearest thousand dollars ($’000). Use of “-” represents zero amounts or amounts rounded down to zero.

GOING CONCERN

At 30 June 2017, the Office’s Controlled current liabilities ($2,492,000) exceeded its Controlled current assets ($2,304,000) by $188,000. In addition, the Territorial current liabilities ($421,000) exceeded its Territorial current assets ($45,000) by $376,000. However, this is not considered a liquidity risk as its cash needs are funded through appropriation by the ACT Government on a cash-needs basis. This is consistent with the whole-of-Government cash management regime, which requires excess cash balances to be held centrally rather than within individual agency bank accounts.

The 2016-17 financial statements have been prepared on a going concern basis as the Office has been funded in the 2017-18 Budget and the Budget Papers include forward estimates for the Office.

In addition, most of the Office’s liabilities relate to staff leave entitlements and only a portion of these entitlements are paid each year. Nevertheless, to specifically address the unlikely possibility that a large amount of these liabilities became payable and exceed the value of current assets available, the Office would seek further appropriation under the relevant provisions of the FMA.




APPENDIX B - SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES – INCOME

Revenue Recognition

Revenue is recognised at the fair value of the consideration received or receivable in the Operating Statement.

(a) Controlled Recurrent Payments

Controlled Recurrent Payments are recognised as revenues when the Office gains control over the funding. Control over appropriated funds is normally obtained upon receipt of cash.

(b) Interest

Interest revenue is recognised using the effective interest method.

(c) Distribution from Investments with the Territory Banking Account

Distribution revenue is received from investments with the Territory Banking Account. This is recognised on an accrual basis using data supplied by the Territory Banking Account.

(d) Resources Received Free of Charge

Resources received free of charge are recorded as a revenue and expense in the Operating Statement at fair value. The revenue is separately disclosed under resources received free of charge, with the expense being recorded in the line item to which it relates. Goods and services received free of charge from ACT Government agencies are recorded as resources received free of charge, whereas goods and services received free of charge from entities external to the ACT Government are recorded as donations. Services that are received free of charge are only recorded in the Operating Statement if they can be reliably measured and would have been purchased if not provided to the Office free of charge.

Resources provided free of charge are recorded at their fair value in the expense line items to which they relate.

Significant Accounting Judgements and Estimates – Resources Received Free of Charge

The Office has made a significant judgement in estimating the value of resources received free of charge. The Legislative Assembly building is part of the Office’s Territorial operations. A section of this building is used by the Office’s committee and chamber support services. The office space is provided by the Office’s Territorial operations to its controlled operations free of charge.

The Office has estimated the value of the office space provided free of charge primarily based on an independent valuation of the Legislative Assembly building prepared by an independent valuer. The estimation takes into account factors such as the net lettable area, assessed market rental and size of the area occupied by the Office.

(e) Other Revenue - Venue Hire and Seminars

Revenue from venue hire and seminars is recognised following the holding of an event or the conduct of a seminar and the amount can be reliably measured.




APPENDIX B - SIGNIFICANT ACCOUNTING POLICIES – CONTINUED

SIGNIFICANT ACCOUNTING POLICIES – EXPENSES

(a) Employee Expenses

Employee benefits include:

• short-term employee benefits such as wages and salaries, annual leave loading, and applicable on-costs, if expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related services;

• other long-term benefits such as long service leave and annual leave; and

• termination benefits.

On-costs include annual leave, long service leave, superannuation and other costs that are incurred when employees take annual leave and long service leave.

(See Note 20: Employee Benefits for accrued wages and salaries, and annual and long service leave).

(b) Superannuation Expenses

The Office receives funding for superannuation payments as part of Controlled Recurrent Payments.

The Office makes fortnightly payments to the Territory Banking Account to extinguish the Office’s superannuation liability for employees who are members of the Commonwealth Superannuation Scheme (CSS) and the Public Sector Superannuation Scheme (PSS). This payment does not include the CSS and PSS productivity component which is paid directly to Commonwealth Superannuation Corporation (CSC) by the Office.

Superannuation payments have also been made directly to superannuation funds for those members of the Public Sector who are part of superannuation accumulation schemes. This includes the Public Sector Superannuation Scheme Accumulation Plan (PSSAP) and schemes of employee choice.

The Office also makes payments from its Territorial entity on a fortnightly basis to the Territory Banking Account to cover the employer liability for those Assembly members who are members of the Legislative Assembly Members’ Defined Benefit Superannuation Scheme.

Superannuation Liability Recognition

The superannuation liability for the Territory’s relevant share of the employer finance portion of entitlements of all employees participating in the CSS, PSS and the Legislative Assembly Members’ Defined Benefit Superannuation Scheme who became Territory employees with effect on or after 1 July 1989 is recognised at a total Territory level in the Chief Minister, Treasury and Economic Development Directorate’s Superannuation Provision Account.

The ACT Government reimburses the CSC annually for the Territory’s share of employer superannuation benefits paid to entitled Territory employees who are, or were, members of the CSS and PSS. These reimbursement payments are made from the Superannuation Provision Account.

(c) Supplies and Services

Insurance

Major risks are insured through the ACT Insurance Authority. The excess payable, under this arrangement, varies depending on each class of insurance held.

Repairs and Maintenance

Maintenance expenses which do not increase the service potential of the asset are expensed.





SIGNIFICANT ACCOUNTING POLICIES – EXPENSES – CONTINUED

(c) Supplies and Services (Continued)

Operating Leases

Operating leases do not effectively transfer to the Office all the risks and rewards incidental to ownership of the asset under an operating lease. Operating lease payments are recorded as an expense in the Operating Statement on a straight-line basis over the term of the lease.

(d) Depreciation and Amortisation

Amortisation is used in relation to intangible assets and depreciation is applied to physical assets such as buildings and plant and equipment.

Land and heritage assets have an unlimited useful life and are therefore not depreciated.

Leasehold improvements are depreciated over the estimated useful life of the assets, or the unexpired period of the lease, whichever is the shorter.

All depreciation is calculated after first deducting any residual values which remain for each asset.

Depreciation/amortisation for non-current assets is shown in the table below.

Class of Asset Depreciation/Amortisation Method Useful Life (Years) Buildings Plant and Equipment Leasehold Improvements Intangibles - Computer Software

Straight Line Straight Line Straight Line Straight Line

50 2-20 10 5

(e) Waivers, Impairment Losses and Write-Offs

Waivers

Debts are expensed during the year in which the right to payment was waived (See Note 10: Waivers, Impairment Losses and Write-Offs).

Impairment Losses – Assets

Impairment losses of assets include: land, buildings, plant and equipment, heritage assets, leasehold improvements and intangible assets (See Note 10: Waivers, Impairment Losses and Write-Offs).





SIGNIFICANT ACCOUNTING POLICIES – ASSETS

Assets - Current and Non-Current

Assets classified as current or non-current in the Balance Sheet and relevant notes. Assets are classified as current where they are expected to be realised within 12 months after the reporting date. Assets, which do not fall within the current classification, are classified as non-current.

Significant Accounting Judgements and Estimates – Fair Value of Assets

The Office has made the following significant estimates regarding the fair value of its assets.

Land and buildings have been valued at fair value using the capitalisation approach, discounted cash flow and market approach. The capitalisation approach and discounted cash flow converts future cash flows to a single current amount through an appropriate discount rate having regard to current market expectations about those future amounts. The market approach considered transactions and pricing data that has occurred in the principal market in arriving at fair value.

Furniture and certain plant and equipment were measured using the market approach that reflects recent transaction prices for similar assets and comparable sales in active second hand equipment markets.

Heritage assets (artworks and other collectables) are valued as fair value using a market approach that reflects recent transaction prices for similar artworks and other collectables comparable sales in an active market.

Heritage assets (library collection) are valued using the market approach that reflects recent transaction prices for library assets in active and thinly traded markets. Due to the characteristics of the library collection, there was insufficient market evidence of directly comparable transactions to determine fair value. Reference was made to transactions with limited levels of comparability and adjusted by the valuer using professional judgement to take account of the differing characteristics. These adjustments were evaluated for reasonableness against academic and market research as well as the value for other library collection assets held by other entities.

The fair value of assets is subject to management assessment between formal valuations.

(a) Cash and Cash Equivalents

Cash includes cash at bank and cash on hand. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

(b) Investments

Short-term investments are held with the Territory Banking Account in a unit trust called the Cash Enhanced Fund. The price of units in the unit trust fluctuates in value. The net gain or loss on investments consists of the fluctuation in price of the unit trust between the end of the last reporting period and the end of this reporting period. As well, any profit on the sale of units in the unit trust (the profit being the difference between the price at the end of last reporting period and the sale price). The net gains or losses do not include interest or dividend income.

These short-term investments are measured at fair value with any adjustments to the carrying amount recorded in the Operating Statement. Fair value is based on an underlying pool of investments which have quoted market prices at the reporting date.





SIGNIFICANT ACCOUNTING POLICIES – ASSETS – CONTINUED

(c) Receivables

Accounts Receivables

Accounts receivable (including trade receivables and other receivables) are initially recognised at fair value and are subsequently measured at amortised cost, with any adjustments to the carrying amount being recorded in the Operating Statement (See Note 10: Waivers, Impairment Losses and Write-Offs).

Impairment Loss - Receivables

The allowance for impairment losses represents the amount of trade receivables the Office estimates will not be repaid. The allowance for impairment losses is based on objective evidence and a review of overdue balances. The Office considers the following is objective evidence of impairment:

(i) becoming aware of financial difficulties of debtors;

(ii) default payments; or

(iii) debts more than 90 days overdue.

The amount of the allowance is recognised in the Operating Statement (See Note 10: Waivers, Impairment Losses and Write-Offs). The allowance for impairment losses are written off against the allowance account when the Office ceases action to collect the debt as it considers that it will cost more to recover the debt than the debt is worth.

(d) Property, Plant and Equipment

Acquisition and Recognition of Property, Plant and Equipment

Property, plant and equipment are initially recorded at cost.

Where property, plant and equipment are acquired at no cost, or minimal cost, cost is its fair value as at the date of acquisition.

Property, plant and equipment and leasehold improvements with a minimum value of $2,000 are capitalised.

Major Cyclical Maintenance – Assembly Building

The Office undertakes major cyclical maintenance on the Assembly building. Where the maintenance leads to an upgrade increasing the service potential of the existing building, the cost is capitalised.

Measurement of Property, Plant and Equipment After Initial Recognition

Land, buildings, plant and equipment, leasehold improvements and heritage assets are measured at fair value. The fair value measurement of property, plant and equipment is discussed above in Assets – Current and Non-Current Significant Accounting Judgements and Estimates – Fair Value of Assets.

Land, buildings, plant and equipment, leasehold improvements and heritage assets are revalued every 3 years. However, if at any time management considers that the carrying amount of an asset materially differs from its fair value, then the asset will be revalued regardless of when the last valuation took place. Any accumulated depreciation relating to buildings, plant and equipment, leasehold improvements and heritage assets at the date of revaluation is written back against the gross carrying amount of the asset and the net amount is restated to the revalued amount of the asset.





SIGNIFICANT ACCOUNTING POLICIES – ASSETS – CONTINUED

(d) Property, Plant and Equipment (continued)

Significant Accounting Judgements and Estimates – Useful Lives of Property, Plant and Equipment

The Office has made a significant estimate in determining the useful lives of its property, plant and equipment. The estimation of useful lives of property, plant and equipment has been based on the historical experience of similar assets and, in some cases, has been based on valuations provided by independent valuers, Jones Lang La Salle Public Sector Valuations Pty Ltd. The useful lives are assessed on an annual basis and any adjustments are made when considered necessary.

For disclosures concerning an assets useful life, see Note 9: Depreciation and Amortisation.

Significant Accounting Judgements and Estimates – Impairment of Assets

The Office assesses, at each reporting date, whether there is any indication that an asset may be impaired. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Any resulting impairment losses, for land, buildings, plant and equipment and heritage assets, are recognised as a decrease in the Asset Revaluation Surplus relating to these classes of assets. This is because these asset classes are measured at fair value and have an Asset Revaluation Surplus attached to them. Where the impairment loss is greater than the balance in the Asset Revaluation Surplus for the relevant class of asset, the difference is expensed in the Operating Statement.

Impairment losses for leasehold improvements and intangible assets are recognised in the Operating Statement (see Note 10: Waivers, Impairment Losses and Write-Offs), as intangibles are carried at cost, and leasehold improvements are carried at fair value, but do not have an Asset Revaluation Surplus attached to them. The carrying amount of the asset is reduced to its recoverable amount.

(e) Intangibles Assets

The Office’s intangible assets are comprised of internally generated and externally acquired computer software for internal use. Externally acquired computer software is recognised and capitalised when:

(i) it is probable that the expected future economic benefits that are attributable to the software will flow to the Office;

(ii) the cost of the software can be measured reliably; and (iii) the acquisition cost is equal to or exceeds $50,000.

Internally generated software is recognised when it meets the general recognition criteria outlined above and where it also meets the specific recognition criteria relating to intangible assets arising from the development phase of an internal project.

Capitalised computer software has a finite useful life. Software is amortised on a straight-line basis over its useful life, over a period not exceeding 5 years.

Intangible Assets are measured at cost.





SIGNIFICANT ACCOUNTING POLICIES – LIABILITIES

Liabilities - Current and Non-Current

Liabilities classified as current or non-current in the Balance Sheet and relevant notes. Liabilities are classified as current where they are expected to be settles within 12 months after the reporting date or the Office does not have an unconditional right to defer settlement of the liability for at least 12 months after the reporting date. Liabilities, which do not fall within the current classification, are classified as non-current.

(a) Payables

Payables are initially recognised at fair value based on the transaction cost and subsequent to initial recognition at amortised cost, with any adjustments to the carrying amount being recorded in the Operating Statement. All amounts are normally settled within 30 days after the invoice date.

Payables include Trade Payables, Accrued Expenses and Other Payables.

(b) Employee Benefits

Employee Benefits are listed in Note 20: Employee Benefits.

Wages and Salaries

Accrued wages and salaries are measured at the amount that remains unpaid to employees at the end of the reporting period.

Annual and Long Service Leave – Office of the Legislative Assembly staff

Annual and long service leave including applicable on-costs that are not expected to be wholly settled before twelve months after the end of the reporting period, when the employees render the related service are measured at the present value of estimated future payments to be made in respect of services provided by employees up to the end of the reporting period. Consideration is given to the future wage and salary levels, experience of employee departures and periods of service. At the end of each reporting period, the present value of future annual leave and long service leave payments is estimated using market yields on Commonwealth Government bonds with terms to maturity that match, as closely as possible, the estimated future cash flows.

Annual leave liabilities have been estimated on the assumption they will be wholly settled within three years. In 2016-17, the rate used to estimate the present value of future:

• Annual leave payments is 99.8% (2015-16 101.4%); and

• Payments for long service leave is 103.4% (114.7% in 2015-16).

The long service leave liability is estimated with reference to the minimum period of qualifying service. For employees with less than the required minimum period of 7 years of qualifying service, the probability that employees will reach the required minimum period has been taken into account in estimating the provision for long service leave and applicable on-costs.

The provision for annual leave and long service leave includes estimated on-costs. As these on-costs only become payable if the employee takes annual and long service leave while in-service, the probability that employees will take annual and long service leave while in service has been taken into account in estimating the liability for on-costs.

Annual leave and long service leave liabilities are classified as current liabilities in the Balance Sheet where there are no unconditional rights to defer the settlement of the liability for at least 12 months. Conditional long service leave liabilities are classified as non-current because the Office has an unconditional right to defer the settlement of the liability until the employee has completed the requisite years of service.





SIGNIFICANT ACCOUNTING POLICIES – LIABILITIES – CONTINUED

(b) Employee Benefits (continued)

Annual and Long Service Leave – Legislative Assembly Members’ staff

Legislative Assembly Member’s staff are employed under the ACT Legislative Assembly Members’ Staff Enterprise Agreement 2013-2017.

Annual leave entitlements under this Agreement are the same as those for Office staff, therefore the accounting policy outlined above equally applies to Members’ staff.

Under the ACT Legislative Assembly Members’ Staff Enterprise Agreement 2013-2017 employees may elect to receive an annual allowance instead of accruing long service leave. The majority of employees have chosen to receive this allowance. Employees who elect to accrue long service leave, whose employment is terminated otherwise than because of death, will receive payment for any pro-rata entitlement following the completion of one year of service.

Significant Accounting Judgements and Estimates – Employee Benefits

Significant judgements have been applied in estimating the liability for employee benefits. The estimated liability for annual and long service leave requires a consideration of the future wage and salary levels, experience of employee departures, probability that leave will be taken in service and periods of service. The estimate also includes an assessment of the probability that employees will meet the minimum service period required to qualify for long service leave and that on-costs will become payable.

The significant judgements and assumptions included in the estimation of annual and long service leave liabilities include an assessment by an actuary. The Australian Government Actuary performed this assessment in May 2014. The assessment by an actuary is performed every 5 years. However it may be performed more frequently if there is a significant contextual change in the parameters underlying the 2014 report. The next actuarial review is expected to be undertaken by May 2019.





SIGNIFICANT ACCOUNTING POLICIES – EQUITY

Equity Contributed by the ACT Government

Contributions made by the ACT Government, through its role as owner, are treated as contributions of equity.

SIGNIFICANT ACCOUNTING POLICIES – OTHER NOTES

Budgetary Reporting

Significant Judgements and Estimates – Budgetary Reporting

Significant judgements have been applied in determining what variances are considered as ‘major variances’. Variances are considered to be major variances if both of the following criteria are met:

• The line item is a significant line item: where either the line item actual amount accounts for more than 10% of the relevant associated category (Income, Expenses and Equity totals) or more than 10% of the sub-element (e.g. Current Liabilities and Receipts from Operating Activities totals) of the financial statements; and

• The variances (original budget to actual) are greater than plus (+) or minus (-) 10% of the budget for the financial statement line item.




APPENDIX B – TERRITORIAL SPECIFIC SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES – SPECIFIC TO TERRITORIAL

Payment for Expenses on Behalf of the Territory – Territorial

The payment for expenses on behalf of the Territory is recognised on an accrual basis. Due to the nature of territorial accounting, the Statement of Assets and Liabilities on Behalf of the Territory includes (as applicable) liabilities to, and receivable from, the Territory Banking Account.

Territorial Notes Referenced to Controlled Notes

Note 28 – Resources Received Free of Charge – Territorial: See Appendix B - Revenue Recognition (d) Resources Received Free of Charge.

Note 29 – Employee Expenses – Territorial: See Appendix B – Expenses (a) Employee Expenses.

Note 34 – Cash and Cash Equivalents – Territorial: See Appendix B – Assets (a) Cash and Cash Equivalents.

Note 36 – Property, Plant and Equipment – Territorial: See Appendix B – Assets (d) Property, Plant and Equipment.

Note 39 – Employee Benefits – Territorial: See Appendix B – Liabilities (b) Employee Benefits.

Note 42 – Budgetary Reporting – Territorial: See Appendix B – Other Notes Budgetary Reporting.




APPENDIX C – IMPACT OF ACCOUNTING STANDARDS ISSUED BUT YET TO BE APPLIED

ACCOUNTING STANDARDS ISSUED BUT YET TO BE APPLIED

• AASB 9 Financial Instruments (December 2014) (application date 1 January 2018)

This standard supersedes AASB 139 Financial Instruments: Recognition and Measurement. The main impact of AASB 9 is that it will change the classification, measurement and disclosures of the Office’s financial assets. No material financial impact on the Office is expected.

• AASB 16 Leases (application date 1 January 2019)

AASB 16 is the new standard for leases. It introduces a single lessee accounting model and requires a lessee to recognise assets and liabilities for all leases with a term of more than 12 months, unless the underlying asset value is low. The Office currently has operating leases with a term in excess of 12 months for rental accommodation, information technology equipment and a vehicle. At this stage the Office is not able to estimate the impact of this new standard on its financial statements. The Office will make a more detailed assessment of the impact over the next 12 months.

Date post:	10-Oct-2020
Category:	Documents
Upload:	others
View:	3 times
Download:	0 times