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					 Accountable Officer‟s and Chief Financial Officer‟s declaration
We certify that the attached financial statements for the Department of Primary Industries have been prepared in accordance with Standing Direction 4.2 of the
Financial Management Act 1994, applicable Financial Reporting Directions, Australian accounting standards and other mandatory professional reporting
requirements.
We further state that, in our opinion, the information set out in the Comprehensive Operating Statement, Balance Sheet, Statement of Changes in Equity, Cash
Flow Statement and notes to and forming part of the financial statements, presents fairly the financial transactions during the year ended 30 June 2009 and
financial position of the department as at 30 June 2009.
We are not aware of any circumstance which would render any particulars included in the financial statements to be misleading or inaccurate.


Chris O‟Farrell Richard Bolt Chief Financial Officer Secretary Department of Primary Industries Department of Primary Industries Melbourne Melbourne 27 August
2009 27 August 2009
Auditor General‟s report
Comprehensive operating statement
   Note                                                                                                                         2009 $’000               2008 $’000
   Income from transactions Output appropriations Interest Sale of goods and                                                                                 569,425
   services Grants Other income Total income from transactions                                                                                                 4,861
                                                                                             4(a) 4(b) 4(c) 4(d)                   519,355 4,405          48,311 400
                                                                                                                                   40,258 213 99                 161
                                                                                                                                      564,330                623,158
   Expenses from transactions Employee benefits Depreciation and amortisation                                                                                177,584
   Interest expense Grants and other transfers Capital asset charge Other operating                                                                           21,715
   expenses Total expenses from transactions                                                                                                                   8,183
                                                                                             5(a) 5(b) 5(c) 5(d) 5(e)              193,198 21,679            242,752
                                                                                                                                    6,808 175,472             15,736
                                                                                                                                   15,924 155,064            147,277
                                                                                                                                       568,145               613,247
   Net result from transactions (net operating balance)                                                                                (3,815)                 9,911
   Other economic flows included in net result Net gain/(loss) on non-financial
   assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                    615 (325)
                                                                                                                                 (1,149) -(79) (708)
   gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                      (1,936)
   gains/(losses) from other economic flows Total other economic flows included                                                                                 (397)
   in net result
   Net result for the period                                                                                                           (5,751)                 9,514
   Other economic flows - other non-owner changes in equity Changes in
   physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                       15,199 (13)
                                                                                             25,1(n) 25,1(n)                      22,558 10 22,568
   -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                 15,186
   changes in equity
   Comprehensive result                                                                                                               16,817                  24,700
                                                                                                                                2009 $’000                     2008
   Note                                                                                                                                                       $’000
   Assets Financial assets Cash and deposits Receivables
   Investments and other financial assets Total financial assets                                                                                             48,582
                                                                               24 7 8                                                                       173,200
                                                                                                                                     46,457 164,075          17,271
                                                                                                                                     18,431 228,963         239,053
   Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                          598 1,153
   held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                            355,524
   assets Other assets Total non-financial assets Total assets
                                                                               10 13 12 9 11                                                               2,376 41
                                                                                                                                    313 810 377,771             459
                                                                                                                                      1,688 41 1,114        360,151
                                                                                                                                    381,737 610,700         599,204
   Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                     147,304
   repayable Other Total liabilities                                                                                                                         73,113
                                                                                                                                     133,316 72,297          58,585
                                                                                                                                   60,458 353 2,985       345 2,931
                                                                                                                                            269,409         282,278
   Net assets                                                                                                                               341,291         316,926
                                                                                                                                                              5,689
   Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                  (1,260) 37,808         15,240
                                                                               25
   Total equity                                                                                                                     304,743 341,291         295,997
                                                                                                                                                            316,926
   Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                   Total       Transactions with
                                                                                                         comprehensiv          owners in their          Equity at 30
                                                                                     Equity at 1 July
                                                         Note                                             e result $’000       capacity as               June 2009
                                                                                    2008 $’000 5,689
                                                                                                                 (5,751)       owners $’000            $’000 (1,260)
   Accumulated surplus/(deficit)                                                                                               (1,198)
   Contributions by owners Capital                                                                                                                     295,997 9,846
                                                                                                                               -9,846 (1,100)
For the financial year ended 30 June 2009
   appropriations Contributions to other non
   portfolio entities
                                                                                    295,997 --295,997                   ----
                                                                                                                               8,746
                                                                                                                                                              (1,100)
                                                                                                                                                             304,743
   Physical asset revaluation reserve Financial          25 25                                        22,558 10                                            37,757 51
   assets available-for-sale reserve                                                15,199 41 15,240               ---
                                                                                                          22,568                                              37,808
                          The above comprehensive operating statement should be read in conjunction with the accompanying notes.
   Total equity at end of financial year                                            316,926               16,817 7,548                                       341,291
                                                                                                                    Transactions with
                                                                                                           Total
                                                                                                                       owners in their                  Equity at 30
                                                                            Equity at 1 July     comprehensiv
                                                   Note                                                                   capacity as                    June 2008
                                                                         2007 $’000 (5,196)       e result $’000
                                                                                                                        owners $’000                    $’000 5,689
                                                                                                           9,514
   Accumulated surplus/(deficit)                                                                                                 1,371
   Contributions by owners Capital                                                                                                                     294,543 2,554
   appropriations Contributions to other non                                                                            -2,554 (1,100)
                                                                          294,543 --294,543                   ----                                            (1,100)
   portfolio entities                                                                                                            1,454
                                                                                                                                                             295,997
   Physical asset revaluation reserve Financial    25 25                                             15,199 (13)                                           15,199 41
   assets available-for-sale reserve                                                  -54 54                                        ---
                                                                                                          15,186                                              15,240
                                                                   Balance sheet
Note                                                                                                                         2009 $’000               2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                 569,425
services Grants Other income Total income from transactions                                                                                                 4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                   519,355 4,405          48,311 400
                                                                                                                                40,258 213 99                 161
                                                                                                                                   564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                           21,715
expenses Total expenses from transactions                                                                                                                   8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)              193,198 21,679            242,752
                                                                                                                                 6,808 175,472             15,736
                                                                                                                                15,924 155,064            147,277
                                                                                                                                    568,145               613,247
Net result from transactions (net operating balance)                                                                                (3,815)                 9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                    615 (325)
                                                                                                                              (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                   (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                 (397)
in net result
Net result for the period                                                                                                           (5,751)                 9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                       15,199 (13)
                                                                                          25,1(n) 25,1(n)                      22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                 15,186
changes in equity
Comprehensive result                                                                                                               16,817                  24,700
                                                                                                                             2009 $’000                     2008
Note                                                                                                                                                       $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                             48,582
                                                                            24 7 8                                                                       173,200
                                                                                                                                  46,457 164,075          17,271
                                                                                                                                  18,431 228,963         239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                       598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                         355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11                                                               2,376 41
                                                                                                                                 313 810 377,771             459
                                                                                                                                   1,688 41 1,114        360,151
                                                                                                                                 381,737 610,700         599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                     147,304
repayable Other Total liabilities                                                                                                                         73,113
                                                                                                                                  133,316 72,297          58,585
                                                                                                                                60,458 353 2,985       345 2,931
                                                                                                                                         269,409         282,278
Net assets                                                                                                                               341,291         316,926
                                                                                                                                                           5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                  (1,260) 37,808         15,240
                                                                            25
Total equity                                                                                                                     304,743 341,291         295,997
                                                                                                                                                         316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their          Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as               June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000            $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
Contributions by owners Capital                                                                                                                     295,997 9,846
                                                                                                                            -9,846 (1,100)
appropriations Contributions to other non
portfolio entities
                                                                    As at 30 June 2009
                                                                          295,997 --295,997                          ----
                                                                                                                            8,746
                                                                                                                                                           (1,100)
                                                                                                                                                          304,743
Physical asset revaluation reserve Financial          25 25                                           22,558 10                                         37,757 51
assets available-for-sale reserve                                                15,199 41 15,240                  ---
                                                                                                         22,568                                            37,808
                                        The above balance sheet should be read in conjunction with the accompanying notes.
Total equity at end of financial year                                               316,926              16,817 7,548                                     341,291
                                                                                                                    Transactions with
                                                                                                           Total
                                                                                                                       owners in their               Equity at 30
                                                                            Equity at 1 July     comprehensiv
                                                   Note                                                                   capacity as                 June 2008
                                                                         2007 $’000 (5,196)       e result $’000
                                                                                                                        owners $’000                 $’000 5,689
                                                                                                           9,514
Accumulated surplus/(deficit)                                                                                                    1,371
Contributions by owners Capital                                                                                                                     294,543 2,554
appropriations Contributions to other non                                                                               -2,554 (1,100)
                                                                          294,543 --294,543                   ----                                         (1,100)
portfolio entities                                                                                                               1,454
                                                                                                                                                          295,997
Physical asset revaluation reserve Financial       25 25                                             15,199 (13)                                        15,199 41
assets available-for-sale reserve                                                      -54 54                                       ---
                                                                                                         15,186                                            15,240
                                           Statement of changes in equity
   Note                                                                                                                 2009 $’000              2008 $’000
   Income from transactions Output appropriations Interest Sale of goods and                                                                       569,425
   services Grants Other income Total income from transactions                                                                                       4,861
                                                                                            4(a) 4(b) 4(c) 4(d)            519,355 4,405        48,311 400
                                                                                                                           40,258 213 99               161
                                                                                                                              564,330              623,158
   Expenses from transactions Employee benefits Depreciation and amortisation                                                                      177,584
   Interest expense Grants and other transfers Capital asset charge Other operating                                                                 21,715
   expenses Total expenses from transactions                                                                                                         8,183
                                                                                            5(a) 5(b) 5(c) 5(d) 5(e)      193,198 21,679           242,752
                                                                                                                           6,808 175,472            15,736
                                                                                                                          15,924 155,064           147,277
                                                                                                                              568,145              613,247
   Net result from transactions (net operating balance)                                                                       (3,815)                9,911
   Other economic flows included in net result Net gain/(loss) on non-financial
   assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                          615 (325)
                                                                                                                         (1,149) -(79) (708)
   gain/(loss) on financial instruments and statutory receivables/payables Other            6(a) 14 6(b) 6(c)                                   (360) (327)
                                                                                                                              (1,936)
   gains/(losses) from other economic flows Total other economic flows included                                                                       (397)
   in net result
   Net result for the period                                                                                                   (5,751)                9,514
   Other economic flows - other non-owner changes in equity Changes in
   physical asset revaluation reserve Financial assets available-for-sale reserve:                                                              15,199 (13)
                                                                                            25,1(n) 25,1(n)              22,558 10 22,568
   -Gain/(loss) taken to equity Total other economic flows - other non-owner                                            2009 $’000              200815,186
                                                                                                                                                     $’000
   Note
   changes in equity
   Income from transactions Output appropriations Interest Sale of goods and                                                                       569,425
   services Grants result
   Comprehensive Other income Total income from transactions                                                                  16,817                24,700
                                                                                                                                                     4,861
                                                                                            4(a) 4(b) 4(c) 4(d)         2009 $’000 4,405
                                                                                                                          519,355                    2008
                                                                                                                                                48,311 400
   Note                                                                                                                   40,258 213 99             $’000
                                                                                                                                                        161
   Assets Financial assets Cash and deposits Receivables                                                                     564,330               623,158
   Investments and transactions Employee benefits Depreciation and amortisation                                                                    48,582
   Expenses from other financial assets Total financial assets                                                                                     177,584
                                                                                                                                                  173,200
                                                                           24 7 8
   Interest expense Grants and other transfers Capital asset charge Other operating                                                                 21,715
                                                                                                                              46,457 164,075       17,271
   expenses Total expenses from transactions                                                                                  18,431 228,963         8,183
                                                                                                                                                  239,053
   Non-financial assets Inventories Non-current assets classified as                        5(a) 5(b) 5(c) 5(d) 5(e)       193,198 21,679          242,752
                                                                                                                            6,808 175,472           1,153
                                                                                                                                                598 15,736
   held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                           15,924 155,064         355,524
                                                                                                                                                   147,277
   assets Other assets Total non-financial assets Total assets
                                                                                10 13 12 9 11                                   568,145          2,376 41
                                                                                                                                                   613,247
   Net result from transactions (net operating balance)                                                                     313 810 377,771
                                                                                                                                (3,815)                459
                                                                                                                                                     9,911
                                                                                                                               1,688 41 1,114     360,151
   Other economic flows included in net result Net gain/(loss) on non-financial
                                                                                                                            381,737 610,700       599,204
   assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                          615 (325)
   Liabilities Payables Interest bearing liabilities Provisions Deposits        16 17 18                                 (1,149) -(79) (708)      147,304
   gain/(loss) on financial instruments
   repayable Other Total liabilities and statutory receivables/payables Other               6(a) 14 6(b) 6(c)
                                                                                                                                (1,936)
                                                                                                                                                (360) (327)
                                                                                                                                                   73,113
   gains/(losses) from other economic flows Total other economic flows included                                                                       (397)
   in net result                                                                                                              133,316 72,297       58,585
                                                                                                                           60,458 353 2,985     345 2,931
   Net result for the period                                                                                                    (5,751)
                                                                                                                                     269,409         9,514
                                                                                                                                                  282,278
   Other economic flows - other non-owner changes in equity Changes in
   Net assets                                                                                                                        341,291      316,926
   physical asset revaluation reserve Financial assets available-for-sale reserve:                                                              15,199 (13)
                                                                                            25,1(n) 25,1(n)               22,558 10 22,568          5,689
   -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                        15,186
   Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                           (1,260) 37,808      15,240
For the financial year ended 30 June 2009
   changes in equity
   Total equity
                                                                                25
                                                                                                                            304,743 341,291       295,997
   Comprehensive result                                                                                                         16,817              24,700
                                                                                                                                                  316,926
                                                                                                                        2009 $’000                   2008
   Commitments for expenditure Contingent liabilities
   Note                                                                   21 22                                                                     $’000
   Assets Financial assets Cash and deposits Receivables                                                       Total Transactions with
   Investments and other financial assets Total financial assets                                    comprehensiv owners in their               Equity at 30
                                                                                                                                                    48,582
                                                                               Equity at 1 July
                                                         Note             24 be                      e result $’000 capacity as
                              The above statement of changes in equity should 7 8read in conjunction with the accompanying notes.                June 2009
                                                                                                                                                   173,200
                                                                              2008 $’000 5,689
                                                                                                             (5,751) owners $’000 164,075 $’00017,271
                                                                                                                              46,457                 (1,260)
   Accumulated surplus/(deficit)                                                                                       (1,198)18,431 228,963       239,053
   Non-financial by owners Capital
   Contributions assets Inventories Non-current assets classified as                                                                          295,9971,153
                                                                                                                       -9,846 (1,100)            598 9,846
   held for sale Property, plant to other non
   appropriations Contributionsand equipment Biological assets Cultural      295,997 --295,997                    ----                               (1,100)
                                                                                                                       8,746                       355,524
   assets Other assets Total non-financial assets Total assets
   portfolio entities                                                                                                                               304,743
                                                                          10 13 12 9 11                                                           2,376 41
   Physical asset revaluation reserve Financial          25 25                                            22,558 10          313 810 377,771            459
                                                                                                                                                  37,757 51
   assets available-for-sale reserve                                          15,199 41 15,240                         ---
                                                                                                             22,568            1,688 41 1,114      360,151
                                                                                                                                                     37,808
                                                                                                                             381,737 610,700       599,204
   Total equity at end of financial yearliabilities Provisions Deposits
   Liabilities Payables Interest bearing                                  16 17 18      316,926              16,817 7,548                           341,291
                                                                                                                                                   147,304
   repayable Other Total liabilities                                                                                    Transactions with           73,113
                                                                                                               Total
                                                                                                                              133,316 72,297 Equity at 30
                                                                                                                           owners in their          58,585
                                                                                Equity at 1 July    comprehensiv
                                                         Note                                                                  capacity as       June 2008
                                                                             2007 $’000 (5,196)      e result $’000         60,458 353 2,985     345 2,931
                                                                                                                                      $’000
                                                                                                                             owners 269,409 $’000 5,689
                                                                                                                                                   282,278
                                                                                                               9,514
   Accumulated surplus/(deficit)                                                                                                      1,371
   Net assets
   Contributions by owners Capital                                                                                                    341,291      316,926
                                                                                                                                              294,543 2,554
   appropriations Contributions to other non                                                                                 -2,554 (1,100)           5,689
                                                                              294,543 --294,543                   ----                               (1,100)
   Equity Accumulated surplus/(deficit) Reserves Contributed capital
   portfolio entities                                                                                                                 1,454
                                                                                                                               (1,260) 37,808       15,240
                                                                          25                                                                        295,997
   Total equity
   Physical asset revaluation reserve Financial          25 25                                                               304,743 341,291       295,997
                                                                                                        15,199 (13)                               15,199 41
                                                                                                                                                   316,926
   assets available-for-sale reserve                                                      -54 54                                         ---
                                                                                                             15,186                                  15,240
Cash flow statement
Note                                                                                                                         2009 $’000               2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                 569,425
services Grants Other income Total income from transactions                                                                                                 4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                   519,355 4,405          48,311 400
                                                                                                                                40,258 213 99                 161
                                                                                                                                   564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                           21,715
expenses Total expenses from transactions                                                                                                                   8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)              193,198 21,679            242,752
                                                                                                                                 6,808 175,472             15,736
                                                                                                                                15,924 155,064            147,277
                                                                                                                                    568,145               613,247
Net result from transactions (net operating balance)                                                                                (3,815)                 9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                    615 (325)
                                                                                                                              (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                   (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                 (397)
in net result
Net result for the period                                                                                                           (5,751)                 9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                       15,199 (13)
                                                                                          25,1(n) 25,1(n)                      22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                 15,186
changes in equity
Comprehensive result                                                                                                               16,817                  24,700
                                                                                                                             2009 $’000                     2008
Note                                                                                                                                                       $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                             48,582
                                                                            24 7 8                                                                       173,200
                                                                                                                                  46,457 164,075          17,271
                                                                                                                                  18,431 228,963         239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                       598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                         355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11                                                               2,376 41
                                                                                                                                 313 810 377,771             459
                                                                                                                                   1,688 41 1,114        360,151
                                                                                                                                 381,737 610,700         599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                     147,304
repayable Other Total liabilities                                                                                                                         73,113
                                                                                                                                  133,316 72,297          58,585
                                                                                                                                60,458 353 2,985       345 2,931
                                                                                                                                         269,409         282,278
Net assets                                                                                                                               341,291         316,926
                                                                                                                                                           5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                  (1,260) 37,808         15,240
                                                                            25
Total equity                                                                                                                     304,743 341,291         295,997
                                                                                                                                                         316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their          Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as               June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000            $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
                         year
For the financialCapital ended 30 June 2009
Contributions by owners                                                                                                                             295,997 9,846
appropriations Contributions to other non                                                                       -9,846 (1,100)
                                                                       295,997 --295,997                   ----                                            (1,100)
portfolio entities                                                                                              8,746
                                                                                                                                                          304,743
Physical asset revaluation reserve Financial    25 25                                               22,558 10                                           37,757 51
                                                                                                       accompanying
assets available-for-sale reserve The above cash flow statement should be read in conjunction with the 22,568 --- notes.
                                                                        15,199 41 15,240
                                                                                                                                                           37,808

Total equity at end of financial year                                                     316,926               16,817      7,548                         341,291
                                                                                                                             Transactions with
                                                                                                                Total
                                                                                                                                owners in their      Equity at 30
                                                                                Equity at 1 July      comprehensiv
                                                      Note                                                                         capacity as        June 2008
                                                                              2007 $’000 (5,196)       e result $’000
                                                                                                                                  owners $’000       $’000 5,689
                                                                                                                9,514
Accumulated surplus/(deficit)                                                                                                            1,371
Contributions by owners Capital                                                                                                                     294,543 2,554
appropriations Contributions to other non                                                                                        -2,554 (1,100)
                                                                                 294,543 --294,543                   ----                                  (1,100)
portfolio entities                                                                                                                        1,454
                                                                                                                                                          295,997
Physical asset revaluation reserve Financial          25 25                                                 15,199 (13)                                 15,199 41
assets available-for-sale reserve                                                           -54 54                                            ---
                                                                                                                15,186                                     15,240
                                            Notes to the financial statements
                                                                            Note Page


1. Summary of accounting policies
2. Departmental (controlled) outputs
3. Administered (non-controlled) items
4. Income from transactions
5. Expenses from transactions
6. Other economic flows included in net result
7. Receivables
8. Investments and other financial assets
9. Biological assets
10. Inventories
11. Other assets
12. Property, plant and equipment
13. Non-current assets classified as held for sale
14. Investments accounted for using the equity method
15. Jointly controlled assets
16. Payables
17. Interest bearing liabilities
18. Provisions
19. Superannuation
20. Leases
21. Commitments for expenditure
22. Contingent liabilities
23. Financial instruments
24. Cash flow information
25. Reserves
                                         26. Summary of compliance with annual parliamentary and special appropriations 40
27. Ex-gratia payments
28. Annotated revenue agreements
29. Trust account balances
30. Responsible persons
31. Remuneration of executives
32. Remuneration of auditors
33. Glossary of terms
                                                                                   „transactions with owners as owners‟.
Note 1. Summary of                                                                 (b) references to equity holders as owner.
accounting policies                                                                Some of the changes applied to the financial statements and notes as a
                                                                                   result of alignment to AASB 1049 that are allowable under the AASB 101
                                                                                   (September 2007) include the following:
(a) Statement of compliance                                                        •           extended operating statement incorporating non-owner changes
                                                                                   in equity, which is now referred to as comprehensive operating statement;
The financial report is a general purpose financial report which has been          •           items being presented by liquidity order in the balance sheet;
prepared on an accrual basis in accordance with the Financial                      •           the inclusion of a limited number of Government Finance
Management Act 1994 and applicable Australian Accounting Standards                 Statistics (GFS)
and Interpretations (AASs). AASs include Australian equivalents to
International Financial Reporting Standards.                                          classifications, such as income or expenses from transactions, and other
In complying AASs, the entity has, where relevant, applied those                      economic flows; and
paragraphs applicable to not-for-profit entities.                                  • a glossary of terms included in the notes explaining certain terms,
                                                                                   including
The financial statements were authorised for issue by C O‟Farrell (Chief              GFS terms adopted.
Financial Officer – Department of Primary Industries) on 27 August 2009.
                                                                                   Comprehensive operating statement
                                                                                   The comprehensive operating statement includes items previously
(b) Basis of preparation                                                           included in the statement of changes in equity.
                                                                                   Income and expenses in the comprehensive operating statement are
The financial statements have been prepared on a historical cost basis,
                                                                                   separated
except for the revaluation of certain non-financial assets and financial
                                                                                   into either „transactions‟ or „other economic flows‟.
instruments. Cost is based on the fair values of the consideration given in
exchange for assets.                                                               Balance sheet
In the application of AASs, management is required to make judgements,             Items of assets and liabilities in the balance sheet are:
estimates and assumptions about carrying values of assets and liabilities
that are not readily apparent from other sources. The estimates and                •         ranked in liquidity order;
                                                                                   •         aggregated into financial and non-financial assets;
associated assumptions are based on historical experience and various
                                                                                   •         classified according to GFS terminology, but retain measurement
other factors that are believed to be reasonable under the circumstance, the
                                                                                   and disclosure rules under existing accounting standards applicable to the
results of which form the basis of making the judgements. Actual results may       department; and
differ from these estimates.                                                       •         current versus non-current assets and liabilities are disclosed in
The estimates and underlying assumptions are reviewed on an ongoing                the notes
basis. Revisions to accounting estimates are recognised in the period in
which the estimate is revised if the revision affects only that period or in the     where relevant.
period of the revision, and future periods if the revision affects both current    Statement of changes in equity
and future periods.
                                                                                   The statement of changes in equity presents reconciliations of each
Accounting policies are selected and applied in a manner which ensures that        non-owner and owner equity opening balance at the beginning of the year
the resulting financial information satisfies the concepts of relevance and        to the closing balance at the end of the year, showing separately
reliability, thereby ensuring that the substance of the underlying transactions    movements due to amounts recognised in the comprehensive result and
or other events is reported.                                                       amounts recognised in equity related to transactions with owners in their
The accounting policies set out below have been applied in preparing the           capacity as owners.
financial statements for the year ended 30 June 2009 and the comparative           Cash flow statement
information presented for the year ended 30 June 2008.
                                                                                   The cash flow statement classifies flows by operating, investing and
                                                                                   financing activities in accordance with AASB 107 Cash Flow
(c) Scope and presentation of financial                                            Statements. There were no significant changes due to alignment of the
                                                                                   department‟s financial statements presentation formats to AASB 1049.
statements
Early adoption of AASB 101 (September 2007)                                        (d) Reporting entity
As a result of a state wide policy to improve consistency in public sector
reporting, the department has revised the presentation of its complete set         The financial statements cover the Department of Primary Industries as an
of financial statements to align with the AASB 1049 presentation format,           individual reporting entity. The department is a government department of
used in the Financial Report for the State and the general government              the State of Victoria, established pursuant to an order made by the Premier
sector. In addition, the department has also early adopted the September           under the Public Sector Management Act 1998 on 5 December 2002. Its
2007 version of AASB 101.                                                          principal address is:

In keeping with AASB 101 (September 2007) this complete set of                     Department of Primary Industries 1 Spring Street Melbourne VIC 3000
financial statements includes the following changes:                               The department is an administrative agency acting on behalf of the Crown.
(a) the notion of:                                                                 The financial statements include all the controlled activities of the
•          „a complete set of financial statements‟ rather than using „financial   Department of Primary Industries.
report‟;
•          „changes in equity‟ rather than „movements in equity‟; and
•          „transactions with owners in their capacity as owners‟ rather than
Note 1. Summary of accounting policies continued
Objectives and funding                                                            The Department of Primary Industries has a joint venture with the Royal
                                                                                  Agricultural Society of Victoria Limited (RAS) for redeveloped assets at the
In summary, the department‟s objective is:
                                                                                  Royal Melbourne Showgrounds. The department has also entered into a
• Enable transformation in Victoria‟s primary and energy industries to,           joint venture arrangement with La Trobe University to establish a world class
sustainably                                                                       facility for agricultural biosciences research and development to be located
increase wealth and wellbeing, while protecting and enhancing                     at the University‟s Bundoora campus. The interests in these joint ventures
safety, the community, animal welfare and environment.                            are accounted for as jointly controlled assets, with the department
                                                                                  recognising in its financial statements its proportionate share of the assets,
The department is predominantly funded by accrual-based parliamentary
                                                                                  liabilities and any income and expenses of such joint ventures. Details are
appropriations for the provision of outputs. It also provides, on a fee for
                                                                                  disclosed in Note 15.
service basis, various goods and services. The fees charged for these
services are determined by prevailing market forces.
Outputs of the department                                                         (g) Events after reporting date
Information about the department‟s output activities and the expenses,
income, assets and liabilities which are reliably attributable to those           Assets, liabilities, income or expenses arise from past transactions or other
output activities is set out in the output activities schedule (see Note 2).      past events. Where the transactions result from an agreement between the
Information about expenses, income, assets and liabilities administered           department and other parties, the transactions are only recognised when
by the department are given in the schedule of administered expenses              the agreement is irrevocable at or before balance date. Adjustments are
and revenues and the schedule of administered assets and liabilities (see         made to amounts recognised in the financial statements for events which
Note 3).                                                                          occur after the reporting date and before the date the statements are
                                                                                  authorised for issue, where those events provide information about
                                                                                  conditions which existed at the reporting date. Note disclosure is made
                                                                                  about events between the balance date and the date the statements are
(e) Administered activities                                                       authorised for issue where the events relate to conditions which arose after
                                                                                  the reporting date and which may have a material impact on the results of
Administered items                                                                subsequent years.
The department administers but does not control certain resources on
behalf of the Crown. It is accountable for the transactions involving those
administered resources, but does not have the discretion to deploy the            (h) Goods and services tax (GST)
resources for achievement of the department‟s objectives. For these
resources, the department acts only on behalf of the Crown. Administered          Income, expenses and assets are recognised net of the amount of
resources are accounted for using the accrual basis of accounting.                associated GST, unless the GST incurred is not recoverable from the
                                                                                  taxation authority. In this case it is recognised as part of the cost of
Transactions and balances relating to these administered resources are not
                                                                                  acquisition of an asset or as part of the expense.
recognised as departmental revenues, expenses, assets or liabilities within
the body of the financial statements, but are disclosed in Note 3. Except as      Receivables and payables are stated inclusive of the amount of GST
otherwise disclosed, administered items are accounted for on the same             receivable or payable. The net amount of GST recoverable from, or
basis and using the same accounting policies as for departmental items.           payable to, the taxation authority is included with other receivables or
                                                                                  payables in the balance sheet.
Specific financial disclosures related to administered items can be found in
Note 3.                                                                           Cash flows are presented on a gross basis. The GST component of
                                                                                  cash flows arising from investing or financing activities which are
Other trust activities on behalf of parties external to the
                                                                                  recoverable from, or payable to the taxation authority, are presented
Victorian Government
                                                                                  as operating cash flows.
The department has responsibility for transactions and balances relating to
                                                                                  Commitments and contingent assets or liabilities are presented on a gross
trust funds on behalf of third parties external to the Victorian Government.
                                                                                  basis.
Revenues, other income, expenses, assets and liabilities managed on
behalf of third parties are not recognised in these financial statements as
they are managed on a fiduciary and custodial basis, and therefore are not
controlled by the department or the Victorian Government. These                   (i) Income from transactions
transactions and balances are reported in Note 29.
                                                                                  All income received by the department is generally required to be paid
                                                                                  into the Consolidated Fund.
(f) Basis of consolidation                                                        Income becomes controlled and is recognised by the department when it is
                                                                                  appropriated from the Consolidated Fund by the Victorian Parliament and
Joint ventures                                                                    applied to the purposes defined under the relevant Appropriations Act.
                                                                                  Additionally, the department is permitted under Section 29 of the Financial
Joint venture entities
                                                                                  Management Act 1994 to have certain revenue annotated to the annual
The interest in a joint venture partnership is accounted for in the financial     appropriation. The revenue which forms part of a Section 29 agreement is
statements using the equity method. Under the equity method, the share of         recognised by the department and the receipts paid into the Consolidated
the profits or losses of the partnership is recognised in the comprehensive       Fund as an administered item. At the point of revenue recognition, Section
operating statement, and the share of movements in reserves is recognised         29 provides for an equivalent amount to be added to the annual
in reserves (nonowner equity) in both the comprehensive operating                 appropriation. Examples of receipts which can form part of a Section 29
statement and the statement of changes in equity. The cumulative                  agreement are Commonwealth specific purpose grants, Municipal Council
post-acquisition movements are adjusted against the carrying value of the         special purpose grants, the proceeds from the sale of assets and revenue
jointly controlled entity. Details relating to the joint venture are set out in   from the sale of products and services.
Note 14.
Jointly controlled assets
Amounts disclosed as income are, where applicable, net of returns,              nominal consideration
allowances and duties and taxes. All amounts of revenue over which the
                                                                                Contributions of resources received free of charge or for nominal
department does not have control are disclosed as administered income in
                                                                                consideration are recognised at their fair value when the transferee obtains
the schedule of administered income and expenses (see Note 3). Revenue
                                                                                control over them, irrespective of whether restrictions or conditions are
is recognised for each of the department‟s major activities as follows:
                                                                                imposed over the use of the contributions, unless received from another
Output appropriations                                                           government department or agency as a consequence of a restructuring of
                                                                                administrative arrangements. In the latter case, such a transfer will be
Revenue from the outputs the department provides to Government is
                                                                                recognised at carrying value. Contributions in the form of services are only
recognised when those outputs have been delivered and the relevant
                                                                                recognised when a fair value can be reliably determined and the services
Minister has certified delivery of those outputs in accordance with
                                                                                would have been purchased if not donated.
specified performance criteria.
                                                                                Other income
Interest revenue
                                                                                Dividend revenue
Interest revenue includes interest received on bank deposits, interest from
investments, and other interest received. Interest revenue is recognised on a   Dividend revenue is recognised when the right to receive payment is
time proportionate basis that takes into account the effective yield on the     established.
financial asset.
Net realised and unrealised gains and losses on the revaluation of
investments do not form part of income from transactions, but are reported
                                                                                (j) Expenses from transactions
as part of income from other economic flows in the net result or as
unrealised gains and losses taken direct to equity, forming part of the total   Employee benefits
change in net worth in the comprehensive result.                                Expenses for employee benefits are recognised when incurred,
Sales of goods and services                                                     except for contributions in respect of defined benefit plans.

Revenue from the provision of services                                          Superannuation

Revenue from the provision of services is recognised by reference to the        Defined benefit plans
stage of completion of the contract. The revenue is recognised when:            The amount charged to the comprehensive operating statement in
•         the amount of the revenue, stage of completion and transaction        respect of defined benefit superannuation plans represents the
costs incurred can be reliably measured; and                                    contributions made by the department to the superannuation plan in
•         it is probable that the economic benefits associated with the         respect to the services of current department staff. Superannuation
transaction will                                                                contributions are made to the plans based on the relevant rules of each
                                                                                plan.
  flow to the department.
                                                                                The Department of Treasury and Finance centrally recognises the State‟s
The stage of completion is measured by reference to labour hours incurred       defined benefit liability or surplus of most Victorian government employees
to date as a percentage of estimated total labour hours for each contract.      in such funds.

Revenue from sale of goods                                                      Depreciation

Revenue from the sale of goods is recognised by the department when:            Depreciation is provided on property, plant and equipment, including
                                                                                freehold buildings but excluding land. Depreciation is generally calculated
•         the significant risks and rewards of ownership of the goods have      on a straight-line basis so as to write off the net cost or other revalued
transferred to the buyer;                                                       amount of each asset over its expected useful life to its estimated
•         the department retains neither continuing managerial involvement
                                                                                residual value.
to the degree usually associated with ownership nor effective control over
the goods sold;                                                                 Leasehold improvements are depreciated over the period of the lease or
•         the amount of revenue can be reliably measured;                       estimated useful life, whichever is the shorter, using the straight-line method.
•         it is probable that the economic benefits associated with the         The estimated useful lives, residual values and depreciation method are
transaction will flow to the department; and                                    reviewed at the end of each annual reporting period. Note 12 provides
•         the costs incurred or to be incurred in respect of the transaction    details on the estimated useful lives that are used in the calculation of
can be                                                                          depreciation on property, plant and equipment.
  measured reliably.                                                            Interest expense
Grants
                                                                                Interest expenses are recognised as expenses in the period in
Grants from third parties are recognised as revenue in the reporting            which they are incurred.
period in which the department gains control over the underlying assets.
Fair value of assets and services received free of charge or for
Note 1. Summary of accounting policies continued
Grants and other transfers                                                          applicable to that class of asset.
                                                                                    It is deemed that, in the event of the loss of an asset, the future economic
Grants and other transfers to third parties are recognised as an expense in
                                                                                    benefits arising from the use of the asset will be replaced unless a specific
the reporting period in which they are paid or payable. They include
                                                                                    decision to the contrary has been made. The recoverable amount for most
transactions such as grants, subsidies and other transfer payments.
                                                                                    assets is measured at the higher of depreciated replacement cost and fair
Capital asset charge                                                                value less costs to sell. Recoverable amount for assets held primarily to
                                                                                    generate net cash inflows is measured at the higher of the present value of
The capital asset charge represents the opportunity cost of capital invested        future cash flows expected to be obtained from the asset and fair value less
in the non-current physical assets used in the provision of outputs. The            costs to sell.
charge is calculated on the budgeted carrying amount of applicable
non-current physical assets.                                                        Net gain/(loss) on financial instruments

Other operating expenses                                                            Net gain/(loss) on financial instruments includes realised and unrealised
                                                                                    gains and losses from revaluations of financial instruments that are
Supplies and services                                                               designated at fair value through profit or loss or held-for-trading, impairment
Supplies and services generally represent cost of goods sold and the                and reversal of impairment for financial instruments at amortised cost, and
day-to-day running costs, including maintenance costs, incurred in the              disposals of financial assets.
normal operations of the department. These items are recognised as an               Revaluations of financial instruments at fair value
expense in the reporting period in which they are incurred. The carrying
amount of any inventories held for distribution is expensed when distributed.       The revaluation gain/(loss) on financial instruments at fair value
                                                                                    excludes dividends or interest earned on financial assets, which is
Fair value of assets and services provided free of charge or for                    reported as part of income from transactions.
nominal consideration
                                                                                    Impairment of financial assets
Resources provided free of charge or for nominal consideration are
recognised at their fair value.                                                     Bad and doubtful debts are assessed on a regular basis. Those bad debts
                                                                                    considered as written off by mutual consent are classified as a transaction
                                                                                    expense. The allowance for doubtful receivables and bad debts not written
(k) Other economic flows included in net                                            off by
                                                                                    mutual consent are adjusted as „other economic flows‟.
result                                                                              Other gains/(losses) from other economic flows
Other economic flows measure the change in volume or value of                       Other gains/(losses) from other economic flows include the gains or
assets or liabilities that do not result from transactions.                         losses from reclassifications of amounts from reserves and/or
                                                                                    accumulated surplus to net result, and from the revaluation of the present
Net gain/(loss) on non-financial assets
                                                                                    value of the long service leave liability due to changes in the bond interest
Net gain/(loss) on non-financial assets and liabilities includes realised           rates.
and unrealised gains and losses from revaluations, impairments, and
disposals of all physical assets and intangible assets.
Gain/(loss) arising from fair value changes of biological assets
                                                                                    (l) Administered income
Biological assets are measured at fair value, and the resultant                     Taxes, fines and regulatory fees
gain/(loss) is reported as an other economic flow.
                                                                                    The department does not gain control over assets arising from taxes,
Disposal of non-financial assets                                                    fines, royalties and regulatory fees, consequently no income is
                                                                                    recognised in the department‟s financial statements.
Any gain or loss on the sale of non-financial assets is recognised at the
date that control of the asset is passed to the buyer and is determined after       The department collects these amounts on behalf of the Crown.
deducting from the proceeds the carrying value of the asset at that time.           Accordingly, the amounts are disclosed as income in the schedule of
                                                                                    Administered Items (see Note 3).
Impairment of non-financial assets
                                                                                    Commonwealth grants
Goodwill and intangible assets with indefinite useful lives (and intangible
assets not yet available for use) are tested annually for impairment (i.e. as to    The department‟s administered grants mainly comprise funds provided by
whether their carrying value exceeds their recoverable amount, and so               the Commonwealth to assist the State government in meeting general or
require write-downs) and whenever there is an indication that the asset may         specific service delivery obligations, primarily for the purpose of aiding in
be impaired. All other assets are assessed annually for indications of              the financing of the operations of the recipient, capital purposes and/or for
impairment, except for:                                                             on-passing to other recipients. Grants also include grants from other
                                                                                    jurisdictions.
•          inventories (refer Note 1(n));
•          financial assets (refer Note 1(m));                                      Grants are recognised as income when the department gains control of the
•          certain biological assets related to agricultural activity (refer Note   underlying assets. Where such grants are payable into the Consolidated
1(n)); and                                                                          Fund, they are reported as administered income. For reciprocal grants, the
•          non-current physical assets held for sale (refer Note 1(n));             department is deemed to have assumed control when the performance has
                                                                                    occurred under the grant. For non-reciprocal grants, the department is
If there is an indication of impairment, the assets concerned are tested as         deemed to have assumed control when the grant is received or receivable.
to whether their carrying value exceeds their possible recoverable amount.          Conditional grants may be reciprocal or non-reciprocal depending on the
Where an asset‟s carrying value exceeds its recoverable amount, the                 terms of the grant. Commonwealth grants are disclosed as income in the
difference is written off as an other economic flow, except to the extent that      schedule of Administered Items (see Note 3).
the write-down can be debited to an asset revaluation reserve amount
                                                                                   the period. Fair value is determined in the manner described in Note 23.
(m) Financial assets                                                               Leases

Cash and deposits                                                                  Leases of property, plant and equipment are classified as finance leases
                                                                                   whenever the terms of the lease transfer substantially all the risks and
Cash and deposits, including cash equivalents, comprise cash on hand and           rewards of ownership to the lessee. All other leases are classified as
cash at bank, deposits at call and highly liquid investments with an original      operating leases.
maturity of three months or less, which are readily convertible to known
amounts of cash and are subject to insignificant risk of changes in value.         Department as lessee

For the cash flow statement presentation purposes, cash and cash                   Finance leases are recognised as assets and liabilities at amounts equal to
equivalents includes bank overdrafts, which are included as interest bearing       the fair value of the lease property or, if lower, the present value of the
liabilities on the balance sheet.                                                  minimum lease payment, each determined at the inception of the lease. The
                                                                                   lease asset is depreciated over the shorter of the estimated useful life of the
Receivables                                                                        asset or the term of the lease.
Receivables consist predominantly of debtors in relation to goods and              Minimum lease payments are allocated between the principal component of
services, accrued investment income and GST input tax credits                      the lease liability, and the interest expense calculated using the interest
recoverable.                                                                       rate implicit in the lease, and charged directly to the comprehensive
Receivables are recognised initially at fair value and subsequently                operating statement. Contingent rentals associated with finance leases are
measured at amortised cost, using the effective interest rate method,              recognised as an expense in the period in which they are incurred.
less any accumulated impairment.                                                   Operating lease payments, including any contingent rentals, are recognised
A provision for doubtful receivables is made when there is objective               as an expense in the comprehensive operating statement on a straight-line
evidence that the debts may not be collected and bad debts are written off         basis over the lease term, except where another systematic basis is more
when identified (refer to Note 1 (k)).                                             representative of the time pattern of the benefits derived from the use of the
                                                                                   leased asset.
Investments and other financial assets
                                                                                   Lease incentives
Investments are recognised and de-recognised on trade date where
purchase or sale of an investment is under a contract whose terms                  All incentives for the agreement of a new or renewed operating lease shall
require delivery of the investment within the timeframe established by the         be recognised as an integral part of the net consideration agreed for the use
market concerned, and are initially measured at fair value, net of                 of the leased asset, irrespective of the incentive‟s nature or form or the
transaction costs.                                                                 timing of payments.

The department classifies its other investments in the following categories:       In the event that lease incentives are received to enter into operating leases,
financial assets at fair value through profit or loss, loans and receivables,      such incentives are recognised as a liability. The aggregate benefits of
heldto-maturity investments, and available-for-sale financial assets. The          incentives are recognised as a reduction of rental expense on a straight-line
classification depends on the purpose for which the investments were               basis, except where another systematic basis is more representative of the
acquired. Management determines the classification of its investments at           time pattern in which economic benefits from the leased asset are
initial recognition.                                                               consumed.

The department assesses at each balance sheet date whether a financial             The costs of leasehold improvements are capitalised as an asset and
asset or group of financial assets is impaired.                                    depreciated over the remaining term of the lease or the estimated useful
                                                                                   life of the improvements, whichever is the shorter.
Financial assets at fair value through profit or loss
Investments held for trading purposes are stated at fair value, with any
resultant gain or loss recognised in profit or loss as other economic flows.       (n) Non-financial assets
Any dividend or interest earned on the financial asset is recognised in profit
or loss as transactions. Fair value is determined in the manner described in       Inventories
Note 23.
                                                                                   Inventories include goods and other property held either for sale or for
Loans and receivables                                                              distribution at no or nominal cost in the ordinary course of business
                                                                                   operations. It excludes depreciable assets.
Trade receivables, loans and other receivables are recorded at
amortised cost, using the effective interest method, less impairment.              Inventories held for distribution are valued at the lower of cost and current
                                                                                   replacement cost. All other inventories, including land held for sale, are
The effective interest method is a method of calculating the amortised cost        measured at the lower of cost and net realisable value.
of a financial asset and of allocating interest income over the relevant
period. The effective interest rate is the rate that exactly discounts estimated   Cost is assigned to land for sale (undeveloped, under development and
future cash receipts through the expected life of the financial asset, or,         developed) and to other high value, low volume inventory items on a specific
where appropriate, a shorter period.                                               identification of cost basis.

Available-for-sale financial assets                                                Cost for all other inventory is measured on the basis of weighted average
                                                                                   cost.
Other investments held by the department are classified as being
available-for-sale and are stated at fair value. Gains and losses arising from     Inventories acquired for no cost or nominal consideration are measured at
changes in fair value are recognised directly in equity until the investment is    current replacement cost at the date of acquisition
disposed of or is determined to be impaired, at which time the cumulative
gain or loss previously recognised in equity is included in profit or loss for
Note 1. Summary of accounting policies continued
Non-current physical assets classified as held for sale, including                  economic flows) in the net result, except to the extent that a credit balance
disposal group assets                                                               exists in the revaluation reserve in respect of the same class of property,
                                                                                    plant and equipment, they are debited to the revaluation reserve.
Non-current physical assets (and disposal group assets) classified as held
for sale are measured at the lower of carrying amount and fair value less           Revaluation increases and decreases relating to individual assets within a
costs to sell, and are not subject to depreciation.                                 class of property, plant and equipment, are offset against one another
                                                                                    within that class but are not offset in respect of assets in different classes.
Non-current physical assets and disposal groups, related liabilities and
financial assets are treated as current and classified as held for sale if their    Revaluation reserves are not normally transferred to accumulated
carrying amount will be recovered through a sale transaction rather than            funds on de-recognition of the relevant asset.
through continuing use. This condition is regarded as met only when the
                                                                                    Non-current assets constructed by the department
sale is highly probable and the asset‟s sale (or disposal group sale) is
expected to be completed within twelve months from the date of                      The cost of non-current physical assets constructed by the department
classification.                                                                     includes the cost of all materials used in construction, direct labour on the
                                                                                    project, and an appropriate proportion of variable and fixed overheads.
Property, plant and equipment
                                                                                    Biological assets
All non-current physical assets except land under declared roads are
measured initially at cost and subsequently revalued at fair value less             Breeding livestock
accumulated depreciation and impairment.
                                                                                    Breeding livestock is measured at fair value less estimated point of sale
Non-current physical assets such as national parks, other Crown land, and           costs. The fair value of breeding livestock is determined as the amount
heritage assets are measured at fair value with regard to the property‟s            that could be expected to be received from the disposal of the
highest and best use after due consideration is made for any legal or               livestock.
constructive restrictions imposed on the asset, public announcements or
commitments made in relation to the intended use of the asset. Theoretical          Determination of net increment/decrement of fair value
opportunities that may be available in relation to the asset are not taken into     less estimated point-of-sale costs
account until it is virtually certain that the restrictions will no longer apply.   The net increment in fair value less estimated point-of-sale costs of
Road network assets (including earthworks of the declared road networks             breeding livestock recognised as income is determined as:
but excluding land under roads) are measured at fair value, determined by           • the difference between the total fair value less estimated point-of-sale
reference to the asset‟s depreciated replacement cost. Land under roads             costs of
which was acquired prior to 1 July 2008 is not recognised. Land under roads            the livestock recognised as at the beginning of the period and the fair
which was acquired on or after 1 July 2008 is recognised at cost.                      value less
The fair value of cultural depreciated assets and collections, heritage                estimated point-of-sale costs of livestock recognised as at the reporting
assets and other non-current physical assets that the State intends to                 date; less
preserve because of their unique historical, cultural or environmental              • costs incurred during the period to acquire livestock.
attributes, are measured at the replacement cost of the asset less, where           Costs incurred in maintaining livestock are recognised as expenses when
applicable, accumulated depreciation calculated on the basis of such cost           incurred. Therefore, those costs are not included in the determination of
to reflect the already consumed or expired future economic benefits of the          the net increment in fair value less estimated point-of-sale costs.
asset and any accumulated impairment.
                                                                                    Intangible assets
Restrictive nature of cultural and heritage assets, Crown land and
infrastructures                                                                     At present the department has no intangible assets.
During the reporting period, the department may hold cultural assets,               Research and development costs
heritage assets, Crown land and infrastructures, which are deemed worthy
                                                                                    Expenditure on research activities is recognised as an expense in the
of preservation because of the social rather than financial benefits they
                                                                                    period in which it is incurred. An internally-generated intangible asset
provide to the community. Consequently, there are certain limitations and
                                                                                    arising from development (or from the development phase of an internal
restrictions imposed on their use and/or disposal.
                                                                                    project) is recognised if, and only if, all of the following are demonstrated:
Revaluations of non-current physical assets
                                                                                    (a) the technical feasibility of completing the intangible asset so that it will
Non-current physical assets measured at fair value are revalued in                  be
accordance with Financial Reporting Directions (FRD) issued by the                       available for use or sale;
Minister for Finance. This revaluation process normally occurs every five           (b) an intention to complete the intangible asset and use or sell it;
years, based upon the asset‟s Government Purpose Classification, but                (c) the ability to use or sell the intangible asset;
may occur more frequently if fair value assessments indicate material               (d) the intangible asset will generate probable future economic benefits;
changes in values. Revaluation increases or decreases arise from                    (e) the availability of adequate technical, financial and other resources to
differences between an asset‟s carrying value and fair value.                            complete the development and to use or sell the intangible asset; and
                                                                                         (f) the ability to measure reliably the expenditure attributable to the
The value of land is based on 2005 independent valuation updated with                    intangible asset during its development.
indices to 30 June 2008. The value of buildings is based on 2005
independent valuation updated with indices to 30 June 2009.                         Where no internally-generated intangible asset can be recognised,
                                                                                    development expenditure is recognised as an expense in the period as
Revaluation increases are credited directly to equity in the revaluation            incurred.
reserve, except to the extent that an increase reverses a revaluation
decrease in respect of that class of property, plant and equipment,                 Intangible assets are measured at cost less accumulated amortisation and
previously recognised as an expense (other economic flows) in the net               impairment, and are amortised on a straight-line basis over their useful lives
result, the increase is recognised as income (other economic flows) in              as follows:
determining the net result.
                                                                                    Capitalised software development costs 3 – 5 years
Revaluation decreases are recognised immediately as expenses (other
                                                                                  Liability for long service leave (LSL) is recognised in the
(o) Liabilities                                                                   provision for employee benefits.

Payables                                                                            • Current liability – unconditional LSL is disclosed in the notes to the
                                                                                    financial statements as a current liability even where the department
Payables represent liabilities for goods and services provided to the               does not expect to settle the liability within 12 months because it will not
department that are unpaid at the end of the financial year. Payables are           have the unconditional right to defer the settlement of the entitlement
initially measured at fair value, being the cost of the goods and services,         should an employee take leave within 12 months.
and then subsequently measured at amortised cost.
                                                                                  The components of this current LSL liability are measured at:
Interest bearing liabilities
                                                                                  •          present value – component that the department does not expect
Interest bearing liabilities are initially measured at fair value, being the      to settle within 12 months; and
cost of the interest bearing liabilities, net of transaction costs.               •          nominal value – component that the department expects to settle
                                                                                  within 12 months.
Subsequent to initial recognition, interest bearing liabilities are measured
                                                                                  •          Non-current liability – conditional LSL is disclosed as a
at amortised cost with any difference between the initial recognised
                                                                                  non-current liability. There is an unconditional right to defer the settlement of
amount and the redemption value being recognised in profit and loss
                                                                                  the entitlement until the employee has completed the requisite years of
over the period of the interest bearing liability using the effective interest    service.
rate method.
Financial guarantees                                                                This non-current LSL liability is measured at present value. Gain or loss
                                                                                    following revaluation of the present value of non-current LSL liability due
Financial guarantee contracts are recognised as a liability at the time the         to changes in bond interest rates is recognised as an other economic flow
guarantee is issued. The liability is initially measured at fair value, and if      (refer to Note 1(k)).
there is a material increase in the likelihood that the guarantee may have to
be exercised, then it is measured at the higher of the amount determined in       (iii) Termination benefits
accordance with AASB 137 Provisions, Contingent Liabilities and Contingent        Termination benefits are payable when employment is terminated before the
Assets and the amount initially recognised less cumulative amortisation,          normal retirement date, or when an employee accepts voluntary redundancy
where appropriate.                                                                in exchange for these benefits. The department recognises termination
In the determination of fair value, consideration is given to factors including   benefits when it is demonstrably committed to either terminating the
the overall capital management/prudential supervision framework in                employment of current employees according to a detailed formal plan
operation, the protection provided by the State Government by way of              without possibility of withdrawal or providing termination benefits as a result
funding should the probability of default increase, probability of default by     of an offer made to encourage voluntary redundancy. Benefits falling due
the guaranteed party and the likely loss to the department in the event of        more than 12 months after balance sheet date are discounted to present
default.                                                                          value.

The department has reviewed its financial guarantees and determined that          Employee benefits on-costs
there is no material liability to be recognised for financial guarantee           Employee benefits on-costs (payroll tax, workers compensation,
contracts at 30 June 2009 and at 30 June 2008.                                    superannuation, annual leave and LSL accrued while on LSL taken in
Provisions                                                                        service) are recognised separately from provision for employee benefits.

Provisions are recognised when the department has a present obligation,           Onerous contracts
the future sacrifice of economic benefits is probable, and the amount of the      An onerous contract is considered to exist where the department has a
provision can be measured reliably.                                               contract under which the unavoidable cost of meeting the contractual
The amount recognised as a provision is the best estimate of the                  obligations exceeds the economic benefits estimated to be received.
consideration required to settle the present obligation at reporting date,        Present obligations arising under onerous contracts are recognised as a
taking into account the risks and uncertainties surrounding the obligation.       provision to the extent that the present obligation exceeds the economic
Where a provision is measured using the cashflows estimated to settle the         benefits estimated to be received.
present obligation, its carrying amount is the present value of those
cashflows.
Employee benefits
                                                                                  (p) Commitments
(i) Wages and salaries, annual leave and sick leave                               Commitments are disclosed at their nominal value and inclusive of the GST
                                                                                  payable.
Liabilities for wages and salaries, including non-monetary benefits, annual
leave and accumulating sick leave expected to be settled within 12 months
of the reporting date are recognised in the provision for employee benefits
in respect of employee services up to the reporting date, classified as
                                                                                  (q) Contingent assets and contingent
current liabilities and measured at their nominal values.                         liabilities
Those liabilities that are not expected to be settled within 12 months are
recognised in the provision for employee benefits as current liabilities,         Contingent assets and contingent liabilities are not recognised in the
measured at the present value of the amounts expected to be paid when             balance sheet, but are disclosed by way of a note and, if quantifiable,
the liabilities are settled using the remuneration rate expected to apply at      are measured at nominal value. Contingent assets and liabilities are
the time of settlement.                                                           presented inclusive of GST receivable or payable respectively.
(ii) Long service leave
Note 1. Summary of accounting policies continued
(r) Equity
Contributions by owners                                                            Certain new accounting standards and interpretations have been published
                                                                                   that are not mandatory for the 30 June 2009 reporting period. DTF
Additions to net assets which have been designated as contributions by
                                                                                   assesses the impact of these new standards and advises departments and
owners are recognised as contributed capital. Other transfers that are in the
                                                                                   other entities of their applicability and early adoption where applicable.
nature of contributions or distributions have also been designated as
contributions by owners.                                                           As advised in Note 1(c) the department has early adopted the September
                                                                                   2007 version of AASB 101.
Transfers of net assets arising from administrative restructurings are
treated as distributions to or contributions by owners.


(s) Functional and presentation currency
                                                                                   As at 30 June 2009, the following standards and interpretations (applicable
The functional currency of the department is the Australian dollar, which          to departments) had been issued but were not mandatory for the financial
has also been identified as the presentation currency of this department.          year ended 30 June 2009. The department has not, and does not intend to,
                                                                                   adopt these standards early.
(t) Rounding of amounts
Amounts in the financial report have been rounded to the nearest
thousand dollars, unless otherwise stated.

     Note                                                                                                                    2009 $’000              2008 $’000
     Income from transactions Output appropriations Interest Sale of goods and                                                                          569,425
     services Grants Other income Total income from transactions                                                                                          4,861
                                                                                             4(a) 4(b) 4(c) 4(d)                519,355 4,405        48,311 400
                                                                                                                                40,258 213 99               161
                                                                                                                                   564,330              623,158
     Expenses from transactions Employee benefits Depreciation and amortisation                                                                         177,584
     Interest expense Grants and other transfers Capital asset charge Other operating                                                                    21,715
     expenses Total expenses from transactions                                                                                                            8,183
                                                                                             5(a) 5(b) 5(c) 5(d) 5(e)           193,198 21,679          242,752
                                                                                                                                 6,808 175,472           15,736
                                                                                                                                15,924 155,064          147,277
                                                                                                                                    568,145             613,247
     Net result from transactions (net operating balance)                                                                           (3,815)               9,911
     Other economic flows included in net result Net gain/(loss) on non-financial
     assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                             615 (325)
                                                                                                                              (1,149) -(79) (708)
     gain/(loss) on financial instruments and statutory receivables/payables Other           6(a) 14 6(b) 6(c)                                       (360) (327)
                                                                                                                                   (1,936)
     gains/(losses) from other economic flows Total other economic flows included                                                                          (397)
     in net result
     Net result for the period                                                                                                      (5,751)                9,514
     Other economic flows - other non-owner changes in equity Changes in
     physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                 15,199 (13)
                                                                                             25,1(n) 25,1(n)                   22,558 10 22,568
     -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                           15,186
     changes in equity
     Comprehensive result                                                                                                          16,817                 24,700
                                                                                                                             2009 $’000                    2008
     Note                                                                                                                                                 $’000
     Assets Financial assets Cash and deposits Receivables
     Investments and other financial assets Total financial assets                                                                                      48,582
                                                                                 24 7 8                                                                173,200
                                                                                                                                  46,457 164,075        17,271
                                                                                                                                  18,431 228,963       239,053
     Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                     598 1,153
     held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                       355,524
     assets Other assets Total non-financial assets Total assets
                                                                                 10 13 12 9 11                                                        2,376 41
                                                                                                                                 313 810 377,771           459
                                                                                                                                   1,688 41 1,114      360,151
                                                                                                                                 381,737 610,700       599,204
     Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                              147,304
     repayable Other Total liabilities                                                                                                                  73,113
                                                                                                                                  133,316 72,297        58,585
(u) New accounting standards and                                                                                                60,458 353 2,985     345 2,931
interpretations                                                                                                                          269,409       282,278
     Net assets                                                                                                                          341,291       316,926
                                                                                                                                                         5,689
     Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                             (1,260) 37,808       15,240
                                                                                 25
     Total equity                                                                                                                304,743 341,291       295,997
Note                                                                                                                            2009 $’000               2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                    569,425
services Grants Other income Total income from transactions                                                                                                    4,861
                                                                                             4(a) 4(b) 4(c) 4(d)                   519,355 4,405          48,311 400
                                                                                                                                   40,258 213 99                 161
                                                                                                                                      564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                   177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                              21,715
expenses Total expenses from transactions                                                                                                                      8,183
                                                                                             5(a) 5(b) 5(c) 5(d) 5(e)             193,198 21,679             242,752
                                                                                                                                   6,808 175,472              15,736
                                                                                                                                  15,924 155,064             147,277
                                                                                                                                      568,145                613,247
Net result from transactions (net operating balance)                                                                                  (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                       615 (325)
                                                                                                                                 (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other                6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                      (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                    (397)
in net result
Net result for the period                                                                                                              (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                          15,199 (13)
                                                                                             25,1(n) 25,1(n)                     22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                    15,186
changes in equity
Comprehensive result                                                                                                                  16,817                  24,700
                                                                                                                                2009 $’000                     2008
Note                                                                                                                                                          $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                48,582
                                                                               24 7 8                                                                       173,200
                                                                                                                                     46,457 164,075          17,271
                                                                                                                                     18,431 228,963         239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                           598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                             355,524
assets Other assets Total non-financial assets Total assets
                                                                               10 13 12 9 11                                                                2,376 41
                                                                                                                                      313 810 377,771             459
                                                                                                                                        1,688 41 1,114       360,151
                                                                                                                                      381,737 610,700        599,204
 Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18                                                                      147,304
 repayable Other Total liabilities                                                                                                                            73,113
(v) Prospective accounting changes                                                                                                     133,316 72,297         58,585
                                                                                                                                     60,458 353 2,985      345 2,931
Service concessions                                                                                                                            269,409       282,278
 Net assets                                                                                                                                    341,291       316,926
In December 2007, the Australian Accounting Standards Board (AASB) decided that:
                                                                                                                                                                5,689
 Equity requirements of Interpretation 12 are not obligatory capital
(a) the Accumulated surplus/(deficit) Reserves Contributed for public sector   25
                                                                                                                                        (1,260) 37,808        15,240
 Total equityhowever
    grantors;                                                                                                                         304,743 341,291        295,997
                                                                                                                                                             316,926
(b) grantors are required to consider Interpretation 12 when developing their accounting policy under the hierarchy for selecting accounting policies set out in AASB
 Commitments for expenditure Contingent liabilities Estimates and Errors. 22
     108 Accounting Policies, Changes in Accounting                            21
                                                                                                                       Total Transactions with
The AASB did not decide on a preferred accounting policy for grantors, as the International Public Sector Accounting Standards Board (IPSASB) currently has a
                                                                                                            comprehensiv owners in their                  Equity at 30
                                                                                    Equity at 1 July
project looking at accounting for service concessions Note an international public sector perspective.e result $’000intends to issue an Exposure Draft in December
                                                          from                                                The IPSASB        capacity as                June 2009
                                                                                   2008 $’000 5,689
                                                                                                                     (5,751) owners $’000
2009, and a new IPSASB standard is expected during 2010. Any Australian public sector standard is therefore unlikely before 2010-11.                     $’000 (1,260)
 Accumulated surplus/(deficit)                                                                                                  (1,198)
As a result of the above and the continuing uncertainty and lack of applicable accounting guidance on the recognition and measurement by the State of assets
 Contributions by owners Capital
arising from some service concession arrangements, there has been no change in policy and those assets are currently not recognised.                   295,997 9,846
 appropriations Contributions to other non                                                                                      -9,846 (1,100)
                                                                                  295,997 --295,997                       ----                                 (1,100)
Borrowing costs
 portfolio entities                                                                                                             8,746
                                                                                                                                                              304,743
 Physical asset AASB agreed on amendments
In May 2007, the revaluation reserve Financial to AASB 123 Borrowing Costs in respect of both for-profit entities and not-for-profit entities for application to annual
                                                         25 25                                                   22,558 10                                  37,757 51
                                                                                   15,199 41 15,240                             ---
 assets periods beginning on or after
reportingavailable-for-sale reserve 1 January 2009. These amendments removed the option of recognising borrowing costs immediately as an expense, to the
                                                                                                                     22,568                                    37,808
extent that they are directly attributable to the acquisition, construction or production of a qualifying asset.
 Total equity at end of financial year                                                        316,926                16,817 7,548                             341,291
In 2008, the IPSASB considered whether to withdraw the expensing option and proposed in Exposure Draft 35 Borrowing Costs, retention of the expense option. In
                                                                                                                                 Transactions with
February 2009, the AASB decided to extend the option to expense borrowing cost attributable to qualifying assets       Totalfor another two years while AASB continues to
                                                                                                                                    owners in their       Equity at 30
observe developments from IPSASB. This extension Note                                Equity at 1 July       comprehensiv
                                                         is applicable to not-for-profit public sector entities only. Pending resolution of this matter, the State is continuing
                                                                                                                                        capacity as        June 2008
                                                                                  2007 $’000 (5,196)         e result $’000
with its existing policy of expensing borrowing costs in the period in which they are incurred.                                       owners $’000        $’000 5,689
                                                                                                                       9,514
 Accumulated surplus/(deficit)                                                                                                                 1,371
 Contributions by owners Capital                                                                                                                       294,543 2,554
 appropriations Contributions to other non                                                                                            -2,554 (1,100)
                                                                                   294,543 --294,543                      ----                                 (1,100)
 portfolio entities                                                                                                                            1,454
                                                                                                                                                              295,997
 Physical asset revaluation reserve Financial            25 25                                                  15,199 (13)                                 15,199 41
 assets available-for-sale reserve                                                               -54 54                                           ---
                                                                                                                     15,186                                    15,240
                                                                                 Protect the sustainability of Victoria‟s primary and energy industries by
Note 2. Departmental                                                             regulating natural resource use in the public interest. Encourage best
                                                                                 practice behaviours through a proactive approach to self regulation,
(controlled) outputs                                                             while undertaking education, inspection and enforcement services to
                                                                                 ensure industry and community compliance with legislation and
                                                                                 regulations. Protect the quality and safety of Victoria‟s primary
The Department of Primary Industries plays a pivotal role in driving the         products by building and maintaining Victoria‟s capability to monitor,
sustainable development of Victoria‟s primary and energy industries. The         detect and respond to disease, pest and residue incidents outbreaks
wealth, employment and economic growth generated from these primary              and other biosecurity threats.
and energy industries significantly contributes to the vitality of communities
                                                                                 Output: Strategic and Applied Scientific Research
across Victoria and strengthens the quality of life for current and future
generations of Victorians. The department helps maximise the long term           Use science and innovation to increase the productivity, profitability,
productivity, profitability and potential of primary and energy industries       sustainability, international competitiveness and export value of primary and
through innovative policy, science and technology, protection and                energy industries by investing in research and development, new
regulation and sustainable practice change.                                      technologies and practices, knowledge and science based tools and
                                                                                 resource information.
A description of departmental outputs performed during the year ended
30 June 2009, and the objectives of these outputs, are summarised                Output: Sustainable Practice Change
below:
                                                                                 Facilitate the adoption of new ideas and practices, and assist industries
Output: Primary Industries Policy                                                and communities to understand, manage and adapt to change driven
                                                                                 by economic, social and environmental pressures. Promote trade by
Develop policy frameworks and legislative reforms that aim to improve
                                                                                 enhancing access to markets and securing market opportunities for
investment in, and protection of, energy and resources and primary
                                                                                 Victoria.
industries through the establishment of efficient and equitable resource
definition, allocation and management processes leading to improved              Objectives
market access, industry performance, efficiency of resource use and
reduced adverse impacts on the environment.                                      All of the department‟s outputs meet the department‟s objective listed in note
                                                                                 1(d).
Output: Regulation and Compliance
Note                                                                                                                          2009 $’000                  2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                    40,258 213 99                 161
                                                                                                                                       564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
expenses Total expenses from transactions                                                                                                                       8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                    6,808 175,472              15,736
                                                                                                                                   15,924 155,064             147,277
                                                                                                                                       568,145                613,247
Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                  (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                       (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
in net result
Net result for the period                                                                                                              (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                          25,1(n) 25,1(n)                         22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
changes in equity
Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                              2009 $’000                        2008
Note                                                                                                                                                           $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                            24 7 8                                                                           173,200
                                                                                                                                     46,457 164,075           17,271
                                                                                                                                     18,431 228,963          239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                           598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                             355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11                                                                   2,376 41
                                                                                                                                    313 810 377,771              459
                                                                                                                                      1,688 41 1,114         360,151
                                                                                                                                    381,737 610,700          599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                     133,316 72,297           58,585
                                                                                                                                   60,458 353 2,985        345 2,931
                                                                                                                                            269,409          282,278
Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                               5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                            25
Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                             316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their              Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as                   June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000                $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
Contributions by owners Capital                                                                                                                         295,997 9,846
appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                 295,997 --295,997                   ----                                      (1,100)
portfolio entities                                                                                                          8,746
                                                                                                                                                              304,743
Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                 22,568                                        37,808

Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                             Transactions with
                                                                                                                Total
                                                                                                                                owners in their          Equity at 30
                                                                                Equity at 1 July      comprehensiv
                                                      Note                                                                         capacity as            June 2008
                                                                              2007 $’000 (5,196)       e result $’000
                                                                                                                                  owners $’000           $’000 5,689
                                                                                                                9,514
Accumulated surplus/(deficit)                                                                                                            1,371
Contributions by owners Capital                                                                                                                         294,543 2,554
appropriations Contributions to other non                                                                                           -2,554 (1,100)
                                                                                 294,543 --294,543                   ----                                      (1,100)
portfolio entities                                                                                                                           1,454
                                                                                                                                                              295,997
Physical asset revaluation reserve Financial          25 25                                                 15,199 (13)                                     15,199 41
assets available-for-sale reserve                                                           -54 54                                               ---
                                                                                                                15,186                                         15,240
Note 2. Departmental (controlled) outputs continued
Schedule B – Controlled assets and liabilities as at 30 June 2009

   Note                                                                                                                          2009 $’000                  2008 $’000
   Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
   services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                             4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                       40,258 213 99                 161
                                                                                                                                          564,330                623,158
   Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
   Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
   expenses Total expenses from transactions                                                                                                                       8,183
                                                                                             5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                       6,808 175,472              15,736
                                                                                                                                      15,924 155,064             147,277
                                                                                                                                          568,145                613,247
   Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
   Other economic flows included in net result Net gain/(loss) on non-financial
   assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                     (1,149) -(79) (708)
   gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                          (1,936)
   gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
   in net result
   Net result for the period                                                                                                              (5,751)                  9,514
   Other economic flows - other non-owner changes in equity Changes in
   physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                             25,1(n) 25,1(n)                         22,558 10 22,568
   -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
   changes in equity
   Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                                 2009 $’000                        2008
   Note                                                                                                                                                           $’000
   Assets Financial assets Cash and deposits Receivables
   Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                               24 7 8                                                                           173,200
                                                                                                                                        46,457 164,075           17,271
                                                                                                                                        18,431 228,963          239,053
   Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                              598 1,153
   held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                                355,524
   assets Other assets Total non-financial assets Total assets
                                                                               10 13 12 9 11                                                                   2,376 41
                                                                                                                                       313 810 377,771              459
                                                                                                                                         1,688 41 1,114         360,151
                                                                                                                                       381,737 610,700          599,204
   Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
   repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                        133,316 72,297           58,585
                                                                                                                                      60,458 353 2,985        345 2,931
                                                                                                                                               269,409          282,278
   Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                                  5,689
   Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                               25
   Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                                316,926
   Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                   Total       Transactions with
                                                                                                         comprehensiv          owners in their              Equity at 30
                                                                                     Equity at 1 July
                                                         Note                                             e result $’000       capacity as                   June 2009
                                                                                    2008 $’000 5,689
                                                                                                                 (5,751)       owners $’000                $’000 (1,260)
   Accumulated surplus/(deficit)                                                                                               (1,198)
   Contributions by owners Capital                                                                                                                         295,997 9,846
   appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                    295,997 --295,997                   ----                                      (1,100)
   portfolio entities                                                                                                          8,746
                                                                                                                                                                 304,743
   Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
   assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                    22,568                                        37,808

   Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                                Transactions with
                                                                                                                   Total
                                                                                                                                   owners in their          Equity at 30
                                                                                   Equity at 1 July      comprehensiv
                                                         Note                                                                         capacity as            June 2008
                                                                                 2007 $’000 (5,196)       e result $’000
                                                                                                                                     owners $’000           $’000 5,689
                                                                                                                   9,514
   Accumulated surplus/(deficit)                                                                                                            1,371
   Contributions by owners Capital                                                                                                                         294,543 2,554
   appropriations Contributions to other non                                                                                           -2,554 (1,100)
                                                                                    294,543 --294,543                   ----                                     (1,100)
                                                                                                                                                1,454
Note 3. Administered (non-controlled) items
In addition to the specific departmental operations which are included in the financial statements (balance sheet, comprehensive operating statement and cash flow
statement), the department administers or manages other activities and resources on behalf of the State. The transactions relating to these State activities are
reported as administered items in this note. Administered transactions give rise to income, expenses, assets and liabilities and are determined on an accrual basis.
Administered income includes taxes, fees and fines and the proceeds from the sale of administered surplus land and buildings. Administered assets include
government incomes earned but yet to be collected. Administered liabilities include government expenses incurred but yet to be paid. Although presented here as
administered items, they are consolidated and presented within the financial results of the whole of government and general government sector.



Note                                                                                                                          2009 $’000                  2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                    40,258 213 99                 161
                                                                                                                                       564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
expenses Total expenses from transactions                                                                                                                       8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                    6,808 175,472              15,736
                                                                                                                                   15,924 155,064             147,277
                                                                                                                                       568,145                613,247
Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                  (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                       (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
in net result
Net result for the period                                                                                                              (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                          25,1(n) 25,1(n)                         22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
changes in equity
Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                              2009 $’000                        2008
Note                                                                                                                                                           $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                            24 7 8                                                                           173,200
                                                                                                                                     46,457 164,075           17,271
                                                                                                                                     18,431 228,963          239,053
                                                          Total as
Non-financial assets Inventories Non-current assets classified administered net result from transactions
                                                                                                                                                           598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                             355,524
assets Other assets Total non-financial assets Total assets
                                                                       10 13 12 9 11                                                                        2,376 41
                                                                                                                                    313 810 377,771              459
                                                                                                                                      1,688 41 1,114         360,151
                                                                                                                                    381,737 610,700          599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                     133,316 72,297           58,585
                                                                                                                                   60,458 353 2,985        345 2,931
                                                                                                                                            269,409          282,278
Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                               5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                            25
Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                             316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their              Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as                   June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000                $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
Contributions by owners Capital                                                                                                                         295,997 9,846
appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                 295,997 --295,997                   ----                                      (1,100)
portfolio entities                                                                                                          8,746
                                                                                                                                                              304,743
Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                 22,568                                        37,808

Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                             Transactions with
                                                                                                             Total
                                                                                                                                owners in their          Equity at 30
                                                                                   Equity at 1 July   comprehensiv
                                                      Note                                                                         capacity as            June 2008
Note                                                                                                               2009 $’000            2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                   569,425
services Grants Other income Total income from transactions                                                                                   4,861
                                                                                        4(a) 4(b) 4(c) 4(d)          519,355 4,405       48,311 400
                                                                                                                     40,258 213 99              161
                                                                                                                        564,330             623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                  177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                             21,715
expenses Total expenses from transactions                                                                                                     8,183
                                                                                        5(a) 5(b) 5(c) 5(d) 5(e)     193,198 21,679         242,752
                                                                                                                      6,808 175,472          15,736
                                                                                                                     15,924 155,064         147,277
                                                                                                                         568,145            613,247
Net result from transactions (net operating balance)                                                                     (3,815)              9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                      615 (325)
                                                                                                                   (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other           6(a) 14 6(b) 6(c)                                (360) (327)
                                                                                                                        (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                   (397)
in net result
Net result for the period                                                                                               (5,751)               9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                          15,199 (13)
                                                                                        25,1(n) 25,1(n)             22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                    15,186
changes in equity
Comprehensive result                                                                                                     16,817              24,700
                                                                                                                   2009 $’000                 2008
Note                                                                                                                                         $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                               48,582
                                                                            24 7 8                                                         173,200
                                                                                                                       46,457 164,075       17,271
                                                                                                                       18,431 228,963      239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                         598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                           355,524
assets Other assets Total non-financial assets Total assets
Note 4. Note 5. Income from transactions Expenses from
transactions
  Note                                                                                                                          2009 $’000                  2008 $’000
  Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
  services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                            4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                      40,258 213 99                 161
                                                                                                                                         564,330                623,158
  Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
  Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
  expenses Total expenses from transactions                                                                                                                       8,183
                                                                                            5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                      6,808 175,472              15,736
                                                                                                                                     15,924 155,064             147,277
                                                                                                                                         568,145                613,247
  Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
  Other economic flows included in net result Net gain/(loss) on non-financial
  assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                    (1,149) -(79) (708)
  gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                         (1,936)
  gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
  in net result
  Net result for the period                                                                                                              (5,751)                  9,514
  Other economic flows - other non-owner changes in equity Changes in
  physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                            25,1(n) 25,1(n)                         22,558 10 22,568
  -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
  changes in equity
  Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                                2009 $’000                        2008
  Note                                                                                                                                                           $’000
  Assets Financial assets Cash and deposits Receivables
  Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                              24 7 8                                                                           173,200
                                                                                                                                       46,457 164,075           17,271
                                                                                                                                       18,431 228,963          239,053
  Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                             598 1,153
  held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                               355,524
  assets Other assets Total non-financial assets Total assets
                                                                              10 13 12 9 11                                                                   2,376 41
                                                                                                                                      313 810 377,771              459
                                                                                                                                        1,688 41 1,114         360,151
                                                                                                                                      381,737 610,700          599,204
  Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
  repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                       133,316 72,297           58,585
                                                                                                                                     60,458 353 2,985        345 2,931
                                                                                                                                              269,409          282,278
  Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                                 5,689
  Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                              25
  Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                               316,926
  Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                  Total       Transactions with
                                                                                                        comprehensiv          owners in their              Equity at 30
                                                                                    Equity at 1 July
                                                        Note                                             e result $’000       capacity as                   June 2009
                                                                                   2008 $’000 5,689
                                                                                                                (5,751)       owners $’000                $’000 (1,260)
  Accumulated surplus/(deficit)                                                                                               (1,198)
  Contributions by owners Capital                                                                                                                         295,997 9,846
  appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                   295,997 --295,997                   ----                                      (1,100)
  portfolio entities                                                                                                          8,746
                                                                                                                                                                304,743
  Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
  assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                   22,568                                        37,808

  Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                               Transactions with
                                                                                                                  Total
                                                                                                                                  owners in their          Equity at 30
                                                                                  Equity at 1 July      comprehensiv
                                                        Note                                                                         capacity as            June 2008
                                                                                2007 $’000 (5,196)       e result $’000
                                                                                                                                    owners $’000           $’000 5,689
                                                                                                                  9,514
  Accumulated surplus/(deficit)                                                                                                            1,371
  Contributions by owners Capital                                                                                                                         294,543 2,554
  appropriations Contributions to other non                                                                                           -2,554 (1,100)
                                                                                   294,543 --294,543                   ----                                      (1,100)
  portfolio entities                                                                                                                           1,454
                                                                                                                                                                295,997
  Physical asset revaluation reserve Financial          25 25                                                 15,199 (13)                                     15,199 41
  assets available-for-sale reserve                                                           -54 54                                               ---
                                                                                                                  15,186                                         15,240
Note                                                                                                                          2009 $’000                  2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                    40,258 213 99                 161
                                                                                                                                       564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
expenses Total expenses from transactions                                                                                                                       8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                    6,808 175,472              15,736
                                                                                                                                   15,924 155,064             147,277
                                                                                                                                       568,145                613,247
Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                  (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                       (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
in net result
Net result for the period                                                                                                              (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                          25,1(n) 25,1(n)                         22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
changes in equity
Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                              2009 $’000                        2008
Note                                                                                                                                                           $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                            24 7 8                                                                           173,200
                                                                                                                                     46,457 164,075           17,271
                                                                                                                                     18,431 228,963          239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                           598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                             355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11                                                                   2,376 41
                                                                                                                                    313 810 377,771              459
                                                                                                                                      1,688 41 1,114         360,151
                                                                                                                                    381,737 610,700          599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                     133,316 72,297           58,585
                                                                                                                                   60,458 353 2,985        345 2,931
                                                                                                                                            269,409          282,278
Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                               5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                            25
Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                             316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their              Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as                   June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000                $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
Contributions by owners Capital                                                                                                                         295,997 9,846
appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                 295,997 --295,997                   ----                                      (1,100)
portfolio entities                                                                                                          8,746
                                                                                                                                                              304,743
Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                 22,568                                        37,808

Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                             Transactions with
                                                                                                                Total
                                                                                                                                owners in their          Equity at 30
                                                                                Equity at 1 July      comprehensiv
                                                      Note                                                                         capacity as            June 2008
                                                                              2007 $’000 (5,196)       e result $’000
                                                                                                                                  owners $’000           $’000 5,689
                                                                                                                9,514
Accumulated surplus/(deficit)                                                                                                            1,371
Contributions by owners Capital                                                                                                                         294,543 2,554
appropriations Contributions to other non                                                                                           -2,554 (1,100)
                                                                                 294,543 --294,543                   ----                                      (1,100)
portfolio entities                                                                                                                           1,454
                                                                                                                                                              295,997
Physical asset revaluation reserve Financial          25 25                                                 15,199 (13)                                     15,199 41
assets available-for-sale reserve                                                           -54 54                                               ---
                                                                                                                15,186                                         15,240

Total equity at end of financial year                                                     289,401               24,700                      2,825            316,926
Note                                                                                                                                     2009 $’000       2008 $’000
Cash flows from operating activities Receipts Receipts from Government                                                                                       550,741
Receipts from other entities Goods and Services Tax recovered from the ATO                                                                                    48,286
Interest received Total receipts Payments Payments of grants and other                                                                                        27,116
transfers Payments to suppliers and employees Goods and Services Tax paid                                                                                       1,555
Note                                                                                                                          2009 $’000                  2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                     569,425
services Grants Other income Total income from transactions                                                                                                     4,861
                                                                                          4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                    40,258 213 99                 161
                                                                                                                                       564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                    177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
expenses Total expenses from transactions                                                                                                                       8,183
                                                                                          5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                    6,808 175,472              15,736
                                                                                                                                   15,924 155,064             147,277
                                                                                                                                       568,145                613,247
Net result from transactions (net operating balance)                                                                                   (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                  (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                       (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
in net result
Net result for the period                                                                                                              (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                           15,199 (13)
                                                                                          25,1(n) 25,1(n)                         22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                     15,186
changes in equity
Comprehensive result                                                                                                                16,817                     24,700
                                                                                                                              2009 $’000                        2008
Note                                                                                                                                                           $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                 48,582
                                                                            24 7 8                                                                           173,200
                                                                                                                                     46,457 164,075           17,271
                                                                                                                                     18,431 228,963          239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                           598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                             355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11                                                                   2,376 41
                                                                                                                                    313 810 377,771              459
                                                                                                                                      1,688 41 1,114         360,151
                                                                                                                                    381,737 610,700          599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                                         147,304
repayable Other Total liabilities                                                                                                                             73,113
                                                                                                                                     133,316 72,297           58,585
                                                                                                                                   60,458 353 2,985        345 2,931
                                                                                                                                            269,409          282,278
Net assets                                                                                                                                  341,291          316,926
                                                                                                                                                               5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                     (1,260) 37,808          15,240
                                                                            25
Total equity                                                                                                                        304,743 341,291          295,997
                                                                                                                                                             316,926
Commitments for expenditure Contingent liabilities                          21 22
                                                                                                                Total       Transactions with
                                                                                                      comprehensiv          owners in their              Equity at 30
                                                                                  Equity at 1 July
                                                      Note                                             e result $’000       capacity as                   June 2009
                                                                                 2008 $’000 5,689
                                                                                                              (5,751)       owners $’000                $’000 (1,260)
Accumulated surplus/(deficit)                                                                                               (1,198)
Contributions by owners Capital                                                                                                                         295,997 9,846
appropriations Contributions to other non                                                                                   -9,846 (1,100)
                                                                                 295,997 --295,997                   ----                                      (1,100)
portfolio entities                                                                                                          8,746
                                                                                                                                                              304,743
Physical asset revaluation reserve Financial          25 25                                                   22,558 10                                     37,757 51
assets available-for-sale reserve                                                15,199 41 15,240                           ---
                                                                                                                 22,568                                        37,808

Total equity at end of financial year                                                     316,926               16,817      7,548                             341,291
                                                                                                                             Transactions with
                                                                                                                Total
                                                                                                                                owners in their          Equity at 30
                                                                                Equity at 1 July      comprehensiv
                                                      Note                                                                         capacity as            June 2008
                                                                              2007 $’000 (5,196)       e result $’000
                                                                                                                                  owners $’000           $’000 5,689
                                                                                                                9,514
Accumulated surplus/(deficit)                                                                                                            1,371
Contributions by owners Capital                                                                                                                         294,543 2,554
appropriations Contributions to other non                                                                                           -2,554 (1,100)
                                                                                 294,543 --294,543                   ----                                      (1,100)
portfolio entities                                                                                                                           1,454
                                                                                                                                                              295,997
Physical asset revaluation reserve Financial          25 25                                                 15,199 (13)                                     15,199 41
assets available-for-sale reserve                                                           -54 54                                               ---
                                                                                                                15,186                                         15,240

Total equity at end of financial year                                                     289,401               24,700                      2,825             316,926
Note                                                                                                                                     2009 $’000       2008 $’000
Cash flows from operating activities Receipts Receipts from Government                                                                                        550,741
Receipts from other entities Goods and Services Tax recovered from the ATO                                                                                     48,286
Interest received Total receipts Payments Payments of grants and other                                                                                         27,116
transfers Payments to suppliers and employees Goods and Services Tax paid                                                                                       1,555
to the ATO Capital asset charge Interest and other costs of finance paid Total                                                                                627,698
payments Net cash flows/(used in) operating activities                                                                                                      (242,752)
Note 12. Property, plant and equipment
Table 12.1 Classification by „Public Safety and Environment‟ Purpose Group

                                                                         2009 2008 $’000 $’000
Land
Crown land – other At fair value (2005 valuation updated with indices to 30 June 2008)

Land used for operational purposes
  At fair value (2005 valuation updated with indices to 30 June 2008) At fair value (2005 valuation)*
Total land

*interest in joint venture land

Buildings and structures
  At carrying amount Less: accumulated depreciation



  At cost Less: accumulated depreciation



  At fair value (2005 valuation) Less: accumulated depreciation
                                                           Note
                                                           Income from transactions Output appropriations Interest Sale of goods and
  At fair value (2005 valuation updated with indices to                               30 June 2009) Less: transactions
                                                           services Grants Other income Total income fromaccumulated depreciation
                                                                                                                                                 4(a) 4(b) 4(c) 4(d)

  Buildings in the course of construction at cost
                                                           Expenses from transactions Employee benefits Depreciation and amortisation
Total buildings and structures                             Interest expense Grants and other transfers Capital asset charge Other operating
                                                           expenses Total expenses from transactions
Plant and equipment                                                                                                                              5(a) 5(b) 5(c) 5(d) 5(e)
  At fair value Less: accumulated depreciation


                                                         Net result from transactions (net operating balance)
                                                                                        Less: accumulated depreciation
  Plant and equipment under finance lease at fair value Other economic flows included in net result Net gain/(loss) on non-financial
                                                         assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                         gain/(loss) on financial instruments and statutory receivables/payables Other           6(a) 14 6(b) 6(c)
                                                         gains/(losses) from other economic flows Total other economic flows included
  Plant and equipment in the course of construction at cost
                                                         in net result
Total plant and equipment
                                                         Net result for the period
                                                         Other economic flows - other non-owner changes in equity Changes in
Total property, plant and equipment                      physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                             2,985 2,985                                                         25,1(n) 25,1(n)
                                                         -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                         changes in equity
                                                           Comprehensive result

                                                           Note             65,758 65,749
                                                           Assets Financial assets Cash and deposits Receivables
                                                           Investments and other financial assets Total financial assets
                                                                            25,500 25,500
                                                                                                                                     24 7 8
                                                                             94,243 94,234

                                                           Non-financial assets Inventories Non-current assets classified as
                                                           held for sale Property, plant and equipment Biological assets Cultural
                                                           assets Other assets Total non-financial assets Total assets
                                                                                                                                     10 13 12 9 11
         -2,256 -(345)


                                                           Liabilities Payables Interest bearing liabilities Provisions Deposits     16 17 18
                                                                                158,674
                                                           repayable Other Total liabilities

                                                                              10,492 5,628
                                                                            235,228 210,666
                                                           Net assets

                                                           Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                            102,010 95,589 (74,406) (65,351) 27,604 30,238                           25
                                                           Total equity
   28,514 28,639 (8,146) (8,402) 20,368 20,237

                                                                                328 149
                                                                             48,300 50,624


                                                                             377,771 355,524
 The following useful lives of assets are used in the calculation of depreciation:
                                                                                   Note
                                                                                   Income from transactions Output appropriations Interest Sale of goods and
                                                                                   services Grants Other income Total income from transactions
Buildings leasehold improvement Term of lease (1 to 15 years) Software Up to 10 years                                                                                     4(a) 4(b


                                                                                   Note
                                                                                   Expenses from transactions Employee benefits Depreciation and amortisation
                                                                                   Income expense Grants andOutputtransfers Capital asset charge Other operating
                                                                                   Interest from transactions other appropriations Interest Sale of goods and
                                                                                   services Grants Other income Total income from transactions
                                                                                   expenses Total expenses from transactions
Freehold land and buildings carried at fair value                                                                                                                         4(a) 4(b
                                                                                                                                                                          5(a) 5(b
An independent valuation of the department‟s land and buildings was performed
by Urbis JHD Valuations Pty Ltd and Valueit Pty Ltd to determine the fair value Expenses from transactions Employee benefits Depreciation and amortisation
of the land and buildings. The valuations, which conform to Australian ValuationInterest expense Grants and other operating balance)
                                                                                Net result from transactions (nettransfers Capital asset charge Other operating
Standards, were determined by reference to the amounts for which assets could   expenses Total expenses from transactions
be exchanged between knowledgeable willing parties in an arm‟s length           Other economic flows included in net result Net gain/(loss) on non-financial              5(a) 5(b
transaction. The valuations were based on independent assessments. The          assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
effective date of the valuations is 30 June 2005.                               gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14
                                                                                gains/(losses) from other economic flows Total other economic flows included
                                                                                in net result
At 30 June 2008 land was indexed in accordance with indices provided by the Victorian Valuer General.
                                                                                Net result from transactions (net operating balance)
                                                                                Net result Valuer period
At 30 June 2009 buildings were indexed in accordance with indices provided by the Victorianfor theflows included in net result Net gain/(loss) on non-financial
                                                                                Other economic General.
                                                                                Other economic flows - other non-owner changes in equity Changes in Net
                                                                                assets Share of net profits/(losses) of joint venture entity, excluding dividends
                                                                                physical asset revaluation reserve and statutory receivables/payables Other
                                                                                gain/(loss) on financial instrumentsFinancial assets available-for-sale reserve:          6(a) 14
                                                                                                                                                                          25,1(n)
                                                                                -Gain/(loss) taken to equity Total other economic flows - other flows included
                                                                                gains/(losses) from other economic flows Total other economic non-owner
                                                                                changes in equity
                                                                                in net result
                                                                                   Comprehensive result
                                                                                   Net result for the period
                                                                                   Other economic flows - other non-owner changes in equity Changes in
                                                                                   Note
                                                                                   physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                                          25,1(n)
                                                                                   Assets Financial to equity Total other economic flows - other non-owner
                                                                                   -Gain/(loss) taken assets Cash and deposits Receivables
                                                                                   Investments equity
                                                                                   changes in and other financial assets Total financial assets
                                                                                                                                                             24 7 8
                                                                                   Comprehensive result

                                                                                   Non-financial assets Inventories Non-current assets classified as
                                                                                   Note
                                                                                   held for Financial assets Cash and deposits Receivables
                                                                                   Assets sale Property, plant and equipment Biological assets Cultural
                                                                                   assets Otherand other financial assets Total financial assets
                                                                                   Investments assets Total non-financial assets Total assets
                                                                                                                                                            10 13 12 9 11
                                                                                                                                                            24 7 8


                                                                                   Non-financial assets Inventories Non-current assets classified as
                                                                                   Liabilities Payables Interestand equipment Biological assets Cultural
                                                                                   held for sale Property, plant bearing liabilities Provisions Deposits    16 17 18
                                                                                   repayable Other Total liabilities
                                                                                   assets Other assets Total non-financial assets Total assets
                                                                                                                                                            10 13 12 9 11


                                                                                   Net assetsPayables Interest bearing liabilities Provisions Deposits
                                                                                   Liabilities                                                              16 17 18
                                                                                   repayable Other Total liabilities
                                                                                   Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                                                                                            25
                                                                                   Total equity

                                                                                   Commitments for expenditure Contingent liabilities
                                                                                   Net assets                                                               21 22

                                                                                   Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                                                                     Note                   25 Equity at 1 Jul
                                                                                   Total equity                                                               2008 $’000 5,689
                                                                                   Accumulated surplus/(deficit)
                                                                                   Commitments for expenditure Contingent liabilities
                                                                                   Contributions by owners Capital                                          21 22
                                                                                   appropriations Contributions to other non                                  295,997 --295,997
                                                                                   portfolio entities                                                           Equity at 1 Jul
                                                                                                                                      Note
                                                                                   Physical asset revaluation reserve Financial       25 25                    2008 $’000 5,689
                                                                                   assets available-for-sale reserve                                           15,199 41 15,240
                                                                                   Accumulated surplus/(deficit)
                                                                                   Contributions by owners Capital
                                                                                   Total equity at end of financial year                                                   316,926
                                                                                   appropriations Contributions to other non                                     295,997 --295,997
                                                                                   portfolio entities
                                                                                   Physical asset revaluation reserve Financial       25 25                      Equity at 1 Jul
                                                                                                                                      Note
                                                                                   assets available-for-sale reserve                                            15,199 41 (5,196
                                                                                                                                                               2007 $’000 15,240
                                                                                   Accumulated surplus/(deficit)
                                                                                   Total equity at end of financial year
                                                                                   Contributions by owners Capital                                                        316,926
                                                                                   appropriations Contributions to other non                                     294,543 --294,54
                                                                                   portfolio entities                                                              Equity at 1 Jul
Note 12. Property, plant and equipment continued
Table 12.2 Classification by „Public Safety and Environment‟ Purpose Group -Movements in
carrying amounts
                                         Land used for Leased Crown departmental Buildings and Plant and Construction plant and Land operations
                                         structures equipment in progress equipment Total
2009 2008 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008 2009 2008 $’000 $‟000 $’000 $‟000 $’000 $‟000 $’000 $‟000 $’000 $‟000 $’000 $‟000 $’000 $‟000

Opening balance 2,985 2,402 91,249 76,633 205,038 208,264 30,238 31,586 5,777 2,759 20,237 23,191 355,524 344,835 Additions ----643 1,204 8,723 6,805 6,622
6,046 13,472 11,134 29,460 25,189 Disposals ----(150) (10) (337) (259) --(7,029) (6,739) (7,516) (7,008) Net revaluation increments -583 -14,616 22,558 -------22,558
15,199 Transfer to assets classified
as held for sale ----------343 (976) 343 (976) Transfers between classes ----1,293 1,701 187 1,327 (1,480) (3,028) ---Recognition/(derecognition) of assets --9 -1,557
-(2,386) -(99) ---(919) Depreciation/amortisation expense ----(6,203) (6,121) (8,821) (9,221) --(6,655) (6,373) (21,679) (21,715)
                        Closing balance 2,985 2,985 91,258 91,249 224,736 205,038 27,604 30,238 10,820 5,777 20,368 20,237 377,771 355,524
                                                                                    Note
                                                                                    Income from transactions Output appropriations Interest Sale of goods and
                                                                                    services Grants Other income Total income from transactions
                                                                                                                                                                             4(a) 4(b


                                                                                    Expenses from transactions Employee benefits Depreciation and amortisation
Note 13. Non-current                                                                Interest expense Grants and other transfers Capital asset charge Other operating
                                                                                    expenses Total expenses from transactions
Note                                                                                                                     2009 $’000              2008 $’000                   5(a) 5(b
Income from transactions Output appropriations Interest Sale of goods and                                                                                 569,425
services Grants Other income Total income from transactions                                                                                                  4,861
                                                                                           4(a) 4(b) 4(c) 4(d)                   519,355 4,405        48,311 400
                                                                                                                                 40,258 213 99
                                                                                      Net result from transactions (net operating balance)                      161
                                                                                                                                     564,330
                                                                                      Other economic flows included in net result Net gain/(loss) on623,158non-financial
 Expenses from transactions Employee benefits Depreciation and amortisation assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                                                                                                                          177,584

assets classified as held                                                                                                                                   21,715
 Interest expense Grants and other transfers Capital asset charge Other operatinggain/(loss) on financial instruments and statutory receivables/payables Other
 expenses Total expenses from transactions                                                                                                                   8,183
                                                                                      gains/(losses) from other economic flows Total other economic flows included
                                                                                                                                                                              6(a) 14
                                                                                           5(a) 5(b)
                                                                                      in net result 5(c) 5(d) 5(e)              193,198 21,679            242,752
for sale                                                                              Net result for the period
                                                                                                                                 6,808 175,472
                                                                                                                                15,924 155,064
                                                                                                                                                            15,736
                                                                                                                                                          147,277
                                                                                                                                      changes
                                                                                      Other economic flows - other non-owner 568,145 in equity Changes in 613,247
 Net result from transactions (net operating balance)                                 physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                      (3,815)                9,911            25,1(n)
                                                                                      -Gain/(loss) taken to equity Total other economic flows - other non-owner
 Other economic flows included in net result Net gain/(loss) on non-financial changes in equity
 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                  615 (325)
Note                                                                                  Comprehensive result                    (1,149) -(79) (708)
 gain/(loss) on financial instruments and statutory receivables/payables Other             6(a) 14 6(b) 6(c)                                          (360) (327)
                                                                                                                                      (1,936)
                             economic flows loss of
 gains/(losses) from otheran unrecognised Total other economic flows included
   (a) The department had
                                                                                                                                                              (397)
 in$960,000 at 30 June 2009 ($73,000 at 30 June 2008).
     net result                                                                       Note
 Net result for the period                                                            Assets Financial assets Cash and deposits Receivables
                                                                                                                                      (5,751)                9,514
Commitments for expenditure                                                           Investments and other financial assets Total financial assets
 Other economic flows - other non-owner changes in equity Changes in                                                                                               24 7 8
 physical asset revaluation reserve Financial assets controlled
The department‟s share of commitments of its jointly available-for-sale reserve:           25,1(n) 25,1(n)                     22,558 10 22,568
                                                                                                                                                      15,199 (13)
 -Gain/(loss) taken to equity Total other economic flows - other non-owner
entity is disclosed in Note 21.                                                                                                                             15,186
 changes in equity                                                                    Non-financial assets Inventories Non-current assets classified as
Change to Joint Venture Arrangements                                                  held for sale Property, plant and equipment Biological assets Cultural
 Comprehensive result                                                                                                                 16,817                24,700
                                                                                      assets Other assets Total non-financial assets Total assets
The Food Science Australia joint venture with the Commonwealth                                                               2009 $’000                      2008 10 13 12 9 11
 Note
Scientific and Industrial Research Organisation (CSIRO) ceased                                                                                              $’000
 Assets Financial assets Cash and deposits Receivables
on 30 June 2009 and its operations were transferred to the CSIRO
                                                                                                                                                          48,582
 Investments 2009. The contributors to the joint venture have
as from 1 Julyand other financial assets Total financial assets
                                                                                                                                                        173,200 16 17 18
                                                                               24 7 8 Liabilities Payables Interest bearing liabilities Provisions Deposits
agreed to the settlement of their financial contributions by 31
                                                                                      repayable Other Total liabilities            46,457 164,075         17,271
December 2009.                                                                                                                     18,431 228,963       239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                               598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                 355,524
assets Other assets Total non-financial assets Total assets
                                                                            10 13 12 9 11
                                                                                   Net assets                                                   2,376 41
                                                                                                                             313 810 377,771           459
                                                                                                                               1,688 41 1,114    360,151
                                                                                   Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                                                             381,737 610,700     599,204 25
                                                                                   Total equity
Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18                                                             147,304
repayable Other Total liabilities                                                                                                                  73,113
                                                                                   Commitments for expenditure Contingent liabilities 72,297
                                                                                                                              133,316              58,585 21 22
                                                                                                                            60,458 353 2,985   345 2,931
                                                                                                                                     269,409     282,278      Equity at 1 Jul
                                                                                                                                        Note
Net assets                                                                                                                           341,291     316,926     2008 $’000 5,689
                                                                                   Accumulated surplus/(deficit)                                     5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                  Contributions by owners Capital             (1,260) 37,808      15,240
                                                                            25
Total equity                                                                       appropriations Contributions to other non 304,743 341,291     295,997
                                                                                                                                                            295,997 --295,997
                                                                                   portfolio entities                                            316,926
Commitments for expenditure Contingent liabilities                          21 22   Physical asset revaluation reserve Financial          25 25
                                                                                    assets available-for-sale reserve Transactions with
                                                                                                                  Total                                         15,199 41 15,240
                                                                                                       comprehensiv owners in their               Equity at 30
                                                                                 Equity at 1 July
                                                      Note                                              e result $’000 capacity as                 June 2009
                                                                                    Total equity
                                                                                2008 $’000 5,689at end of financial year                                                  316,926
                                                                                                                (5,751) owners $’000             $’000 (1,260)
Accumulated surplus/(deficit)                                                                                             (1,198)
Contributions by owners Capital                                                                                                                                    Equity at 1 Jul
                                                                                                                                                295,997 9,846
appropriations Contributions to other non                                                                                 -9,846 (1,100) Note                  2007 $’000 (5,196
                                                                               295,997 --295,997                     ----                              (1,100)
portfolio entities                                                                                                        8,746
                                                                                    Accumulated surplus/(deficit)                                     304,743
Physical asset revaluation reserve Financial          25 25                         Contributions by owners Capital
                                                                                                            22,558 10                               37,757 51
assets available-for-sale reserve                                                                                         ---
                                                                                15,199 41 15,240 Contributions to other non
                                                                                    appropriations              22,568                                  37,808 294,543 --294,54
                                                                                    portfolio entities
Total equity at end of financial year                                                    316,926                16,817 7,548
                                                                                    Physical asset revaluation reserve Financial          25 25       341,291
                                                                                    assets available-for-sale reserve Transactions with                                      -54 5
                                                                                                                  Total
                                                                                                                              owners in their     Equity at 30
                                                                                  Equity at 1 July     comprehensiv
                                                      Note                                                                        capacity as      June 2008
                                                                                                        e of financial
                                                                               2007 Total equity at end result $’000 year
                                                                                    $’000 (5,196)                                                                          289,40
                                                                                    Note                                        owners $’000      $’000 5,689
                                                                                                                  9,514
Accumulated surplus/(deficit)                                                                                                           1,371
                                                                                    Cash flows from operating activities Receipts Receipts from Government
Contributions by owners Capital                                                     Receipts from other entities Goods and Services (1,100) 294,543 2,554ATO
appropriations Contributions to other non                                                                                       -2,554 Tax recovered from the
                                                                                294,543 --294,543                    ----                              (1,100)
                                                                                    Interest received Total receipts Payments Payments of grants and other
portfolio entities                                                                                                                      1,454
                                                                                                                                                      295,997
                                                                                    transfers Payments to suppliers and employees Goods and Services Tax paid
Physical asset revaluation reserve Financial          25 25                         to the ATO Capital asset charge Interest and other costs of finance paid Total
                                                                                                           15,199 (13)                              15,199 41
assets available-for-sale reserve                                                           -54 54
                                                                                    payments Net cash flows/(used in) operating activities ---
                                                                                                                15,186                                  15,240
Note 15. Jointly controlled assets
                                                                                             Note
In October 2003, the State entered into a joint venture agreement with the Royal             Income from transactions Output appropriations Interest Sale of goods and
Agricultural Society of Victoria Limited (RAS) to redevelop the Royal Melbourne              services Grants Other income Total income from transactions
Showgrounds. The agreement came into effect on 30 June 2006. Two joint venture                                                                                                           4(a
structures have been established, an unincorporated joint venture to carry out and
deliver the joint venture project, and an incorporated joint venture entity,
Showgrounds Nominees Pty Ltd to hold the assets of the joint venture and to enter            Expenses from transactions Employee benefits Depreciation and amortisation
into agreements on behalf of the State and RAS.                                              Interest expense Grants and other transfers Capital asset charge Other operating
The State‟s contribution to the joint venture is $100.7 million (expressed in 2004           expenses Total expenses from transactions
                                                                                                                                                                                         5(a
dollars) while RAS has contributed its freehold title to the Showgrounds Land valued
at $51 million in June 2005.
In June 2006, Showgrounds Nominees Pty Ltd entered into a Development and
Operations Agreement (on behalf of the State and RAS) with the Concessionaire,               Net result from transactions (net operating balance)
PPP Solutions (Showgrounds) Nominee Pty Ltd to design, construct, finance and
                                                                                             Other economic flows included in net result Net gain/(loss) on non-financial
maintain the new facilities at the Showgrounds. The project operation term is 25
                                                                                             assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
years from the date of commercial acceptance of completed works which occurred in
                                                                                             gain/(loss) on financial instruments and statutory receivables/payables Other                6(a
August 2006.                                                                                 gains/(losses) from other economic flows Total other economic flows included
The                                                                                          in net result
joint Note                                                                                   Net result for the period                 2009 $’000              2008 $’000
      Income from transactions Output appropriations Interest Sale of goods and              Other economic flows - other non-owner changes in equity Changes in   569,425
      services Grants Other income Total income from transactions                            physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                                      4,861
                                                                                                   4(a) 4(b) 4(c) 4(d)                                                                    25
                                                                                             -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                                                                                                           519,355 4,405       48,311 400
venture project is being delivered under the Partnerships Victoria framework.                changes in equity                             40,258 213 99                 161
                                                                                                                                               564,330             623,158
                                                                                             Comprehensive result
      Expenses from transactions Employee benefits Depreciation and amortisation                                                                                   177,584
      Interest expense Grants and other transfers Capital asset charge Other operatingNote                                                                           21,715
      expenses Total expenses from transactions                                                                                                                       8,183
                                                                                             Assets Financial assets Cash and deposits Receivables
Unincorporated To carry out the redevelopment of the 50 50 joint venture Royal Melbourne Showgrounds 5(d) 5(e)
                                                                                                   5(a) 5(b) 5(c)                         193,198 21,679           242,752
                                                                                             Investments and other financial assets Total financial assets
                                                                                                                                           6,808 175,472             15,73624 7 8
The                                                                                                                                       15,924 assets
                                                                                                  department‟s interest in the jointly controlled155,064and liabilities is detailed
                                                                                                                                                                   147,277
      Note                                                                                                                             2009 department‟s financial statements
                                                                                                  below. The amounts are included in the $’000 568,145         2008 $’000
                                                                                                                                                                   613,247
      Income from transactions Output appropriations Interest Sale of goods and                   under their respective categories.                               569,425
                                                                                             Non-financial assets Inventories Non-current assets classified as 9,911
      Net result from transactions (net operating balance)                                                                                     (3,815)
      services Grants Other income Total income from transactions                                                                                                     4,861
      Other economic flows included in net result Net gain/(loss) on non-financial held for sale Property, plant and equipment Biological assets Cultural
                                                                                                   4(a) 4(b) 4(c) 4(d)                     519,355 4,405       48,311 400
      assets Share of net profits/(losses) of joint venture entity, excluding dividends Netassets Other assets Total non-financial assets Total assets 615 (325)10 13 12 9 11
                                                                                                                                           40,258 213 99
                                                                                                                                        (1,149) -(79) (708)              161
      gain/(loss) on financial instruments and statutory receivables/payables Other                6(a) 14 6(b) 6(c)                                           (360) (327)
                                                                                                                                               564,330
                                                                                                                                               (1,936)             623,158
      gains/(losses) from other economic flows Total other economic flows included                                                                                     (397)
      Expenses from transactions Employee benefits Depreciation and amortisation                                                                                   177,584
      in net result
      Interest expense Grants and other transfers Capital asset charge Other operating                                                                               21,715
      expenses for the period
      Net resultTotal expenses from transactions                                             Liabilities Payables Interest bearing liabilities Provisions Deposits 9,51416 17 18
                                                                                                                                               (5,751)
                                                                                                Commitments for expenditure
                                                                                             repayable5(b) 5(c) 5(d)liabilities
                                                                                                   5(a) Other Total 5(e)                  193,198 21,679
                                                                                                                                                                      8,183
                                                                                                                                                                   242,752
      Other economic flows - other non-owner changes in equity Changes in
      physical asset revaluation reserve Financial assets available-for-sale reserve:                                                      6,808 175,472             15,736
                                                                                                                                                               15,199 (13)
                                                                                                   25,1(n) 25,1(n)                       22,558 10 22,568
                                                                                                  Commitments have been recognised in relation to concessionaire
      -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                           15,924 155,064           147,277
                                                                                                                                                                     15,186
                                                                                                  services and development works in Note568,145 21.                613,247
      changes in equity
      Net result from transactions (net operating balance)
      Comprehensive result                                                                   Net assets                                        (3,815)
                                                                                                                                               16,817                 9,911
                                                                                                                                                                     24,700
      Other economic flows included in net result Net gain/(loss) on non-financial
      assets
                                                                                                Contingent liabilities                 2009 $’000
      Note Share of net profits/(losses) of joint venture entity, excluding dividends NetEquity Accumulated surplus/(deficit) Reserves Contributed capital $’000 25
                                                                                                                                                                      2008
                                                                                                                                                                 615 (325)
                                                                                             Total6(a) 14 6(b) 6(c)
                                                                                                    equity                              (1,149) -(79) (708)
      gain/(loss) on financial instruments deposits Receivables
      Assets Financial assets Cash andand statutory receivables/payables Other                                                                 (1,936)
                                                                                                                                                               (360) (327)
      gains/(losses) from other economic flows Total other assets                                 Unquantifiable                                                    48,582
      Investments and other financial assets Total financialeconomic flows included                                                                                    (397)
      in net result                                                                 24 7 8                                                                        173,200
                                                                                                  Under the State Support Deed – Core liabilities State has undertaken 22
                                                                                                                                            Land, the
                                                                                             Commitments for expenditure Contingent 46,457 164,075                  17,271 21
to    Net result for the period                                                                                                                (5,751)
                                                                                                  ensure the performance of the payment obligations in favour 239,053
                                                                                                                                             18,431 228,963           9,514
                                                                                                                                                                  of the
      Other economic flows - other non-owner changes classified as
      Non-financial assets Inventories Non-current assets in equity Changes in                    Concessionaire and the performance of the joint venture financial
                                                                                                                                                                598 1,153         Equity at 1
      held for sale Property, plant and equipment Biological assets Cultural reserve:
      physical asset revaluation reserve Financial assets available-for-sale                      obligations in favour of the security trustee.       Note    15,199 (13) 2008 $’000
                                                                                                   25,1(n) 25,1(n)                       22,558 10 22,568         355,524
      assets Other assets equity Total other economic flows - other
      -Gain/(loss) taken to Total non-financial assets Total assets non-owner                                                                                        15,186
      changes in equity
                                                                                                  Under the surplus/(deficit)
                                                                                             AccumulatedState Commitment to RAS, the State has agreed 2,376 41
                                                                                    10 13 12 9 11
                                                                                                                                                                 to support
                                                                                             Contributions terms set Capital                Commitment to
certain obligations of RAS which may arise out of the Joint Venture Agreement. In accordance with theby ownersout in the State313 810 377,771RAS, the State will        459
      Comprehensive result                                                                                                                     16,817
pay (in the form of a loan), the amount requested by RAS. If any outstanding loan amount remains unpaid at the date which non years after the commencement of
                                                                                             appropriations Contributions to other is 25 1,688 41 1,114              24,700
                                                                                                                                                                  360,151 295,997 --29
                                                                                             portfolio entities                        2009 $’000 610,700
the operation term under the Development and Operation Agreement, RAS will be obliged to satisfy and discharge each such outstanding loan amount. This may take
                                                                                                                                           381,737                    2008
                                                                                                                                                                  599,204
      Note
the form of a transfer to the State, of the whole of the RAS participating interest16 17 18 venture.
      Liabilities Payables Interest bearing liabilities Provisions Deposits          in the joint                                                                    $’000
                                                                                             Physical asset revaluation reserve Financial              25 25      147,304
      Assets Financial assets Cash and deposits Receivables
      repayable Other Total liabilities                                                                                                                             73,113       15,199 41 1
      Investments entered financial assets Total financial assets
The State has alsoand otherinto an agreement through the State Support Deed                  assets available-for-sale reserve                                      48,582
                                                                                                                                             133,316 72,297         58,585
– Non-Core Land with Showgrounds Retail Developments Pty Ltd and the RAS24 7 8       whereby the State agrees to support certain payment obligations of the 173,200
                                                                                                                                                                  Royal
                                                                                                                                          60,458 353 2,985
                                                                                                                                             46,457 164,075     345 2,931
                                                                                                                                                                    17,271
                                                                                             Total equity at
Agricultural Society of Victorian Limited that may arise under the Non-Core Development Agreement. end of financial year                                                                  31
                                                                                                                                             18,431 269,409
                                                                                                                                                    228,963       282,278
                                                                                                                                                                  239,053
      Non-financial assets Inventories Non-current assets classified as
      Net assets                                                                                                                                    341,291       316,926
                                                                                                                                                                598 1,153         Equity at
      held for sale Property, plant and equipment Biological assets Cultural                                                                           Note          5,689
                                                                                                                                                                  355,524 2007 $’000 (
      assets Other assets Total non-financial assets Total assets
      Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                       (1,260) 37,808        15,240
                                                                                    10
                                                                                    25 13 12 9 11                                                                2,376 41
      Total equity                                                                           Accumulated surplus/(deficit)                 304,743 377,771
                                                                                                                                           313 810 341,291        295,997
                                                                                                                                                                        459
                                                                                             Contributions by owners Capital                                      316,926
                                                                                                                                              1,688 41 1,114      360,151
                                                                                             appropriations Contributions to other non                                          294,543 --29
      Commitments for expenditure Contingent liabilities                            21 22 portfolio entities                               381,737 610,700        599,204
      Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18                                Total Transactions with               147,304
      repayable Other Total liabilities                                                      Physical asset revaluation reserve Financial              25 25        73,113
                                                                                                                 comprehensiv owners in their                 Equity at 30
                                                                                             assets July
                                                                                         Equity at 1available-for-sale reserve
                                                             Note                                                 e result $’000 capacity as 133,316 72,297         58,585
                                                                                                                                                                June 2009
      Note                                                                                                                               2009 $’000                 2008 $’000
      Income from transactions Output appropriations Interest Sale of goods and                                                                                        569,425
      services Grants Other income Total income from transactions                                                                                                          4,861
In                                                                                                4(a) 4(b) 4(c) 4(d)                        519,355 Trobe
                                                                                               entered into a joint venture agreement with La 4,405                48,311 400
April                                                                                                                                        40,258 213 99
                                                                                               University (LTU) to establish a world class research facility                  161
                                                                                               on the University‟s campus at Bundoora. A similar 564,330 structure 623,158
      Expenses from transactions Employee benefits Depreciation and amortisation                                                                                       177,584
                                                                                               to the Showgrounds Joint Venture has been adopted
      Interest expense Grants and other transfers Capital asset charge Other operating                                                                                   21,715
                                                                                               comprising an unincorporated joint venture to carry out and
      expenses Total expenses from transactions                                                                                                                            8,183
                                                                                               deliver the joint venture project, and an incorporated joint
                                                                                                  5(a) 5(b) 5(c) 5(d) 5(e)                  193,198 21,679             242,752
                                                                                                                                             Pty Ltd to hold
                                                                                               venture entity, Biosciences Research 6,808 175,472 the                    15,736
                                                                                               assets of the joint venture and to enter into agreements on
                                                                                                                                            15,924 155,064             147,277
                                                                                               behalf of the State and LTU.                      568,145               613,247
      Net result from transactions (net operating balance)                                     The State‟s contribution to the joint venture is $150.2
                                                                                                                                                 (3,815)                   9,911
      Other economic flows included in net result Net gain/(loss) on non-financial             million (expressed in October 2007 dollars), while
      assets Share of net profits/(losses) of joint venture entity, excluding dividends Net LTU‟s contribution is $50 million (expressed in October                  615 (325)
                                                                                                                                          (1,149) -(79) (708)
      gain/(loss) on financial instruments and statutory receivables/payables Other               6(a) 14 6(b)
                                                                                               2007 dollars). 6(c)                                                 (360) (327)
                                                                                                                                                 (1,936)
      gains/(losses) from other economic flows Total other economic flows included                                                                                          (397)
      in net result                                                                            On 30 April 2009, Biosciences Research Centre (BRC) Pty
                                                                                               Ltd entered into a Project Agreement (on behalf of the State
      Net result for the period                                                                                                                  (5,751)                   9,514
                                                                                               and LTU) with the Concessionaire to design, construct,
      Other economic flows - other non-owner changes in equity Changes in                      finance and maintain the Biosciences Research Centre
      physical asset revaluation reserve Financial assets available-for-sale reserve:          facility over the project‟s operating term. The project            15,199 (13)
                                                                                                  25,1(n) 25,1(n)                          22,558 10 22,568
      -Gain/(loss) taken to equity Total other economic flows - other non-owner                operation term is 25 years from the date of commercial                    15,186
      changes in equity
                                                                                               acceptance of completed works which is expected to occur in
      Comprehensive result                                                                     the last quarter of 2011.                         16,817                  24,700
                                                                                                                                         2009 $’000                        2008
      Note                                                                                     The joint venture project is being delivered under the                     $’000
 NoteAssets Financial assets Cash and deposits Receivables                                                                         2009
                                                                                               Partnerships Victoria framework. $’000                         2008 $’000
 Income from transactions financialappropriationsfinancialSale of goods and
      Investments and other Output assets Total Interest assets                                                                                                         48,582
                                                                                                                                                                 569,425
 services Grants Other income Total income from transactions                        24 7 8                                                                           173,200
                                                                                                                                                                    4,861
                                                                                            4(a) 4(b) 4(c) 4(d)                                46,457 164,075           17,271
                                                                                                                                       519,355 4,405          48,311 400
                                                                                                                                               18,431 228,963
                                                                                               Unincorporated To establish a world class 7599 venture 239,053
                                                                                                                                       40,258 213 joint                161
      Non-financial assets Inventories Non-current assets classified as                        research facility.                          564,330               623,158
                                                                                                                                                                   598 1,153
      held for sale Property, plant and equipment Biological assets Cultural
 Expenses from transactions Employee benefits Depreciation and amortisation                                                                                      177,584
                                                                                                                                                                     355,524
      assets Other assets Total non-financial assets Total assets
 Interest expense Grants and other transfers Capital asset charge Other operating13 12 9 The department‟s interest in the jointly controlled assets and 2,376 41
                                                                                    10          11                                                                21,715
 expenses Total expenses from transactions                                                     liabilities is detailed below. The amounts are included in the 8,183459
                                                                                                                                             313 810 377,771
                                                                                               department‟s financial                 193,198 their 41 1,114
                                                                                            5(a) 5(b) 5(c) 5(d) 5(e) statements under1,688respective 242,752
                                                                                                                                                 21,679              360,151
                                                                                               categories.                                    175,472
                                                                                                                                       6,808381,737 610,700 15,736   599,204
 NoteLiabilities Payables Interest bearing liabilities Provisions Deposits          16 17 18                                       2009 $’000
                                                                                                                                      15,924 155,064          2008 $’000
                                                                                                                                                                 147,277
                                                                                                                                                                     147,304
      repayable Other Total Output appropriations Interest Sale of goods and
 Income from transactionsliabilities                                                                                                       568,145               613,247
                                                                                                                                                                 569,42573,113
 services Grants transactions (net income from transactions
 Net result from Other income Totaloperating balance)                                                                                      (3,815)
                                                                                                                                               133,316 72,297       9,911
                                                                                                                                                                        58,585
                                                                                                                                                                    4,861
 Other economic flows included in net result Net gain/(loss) on non-financial               4(a) 4(b) 4(c) 4(d)                             60,458 353
                                                                                                                                       519,355 4,405 2,985         345 2,931
                                                                                                                                                              48,311 400
                                                                                                                                       40,258 213 99269,409 615 (325)282,278
                                                                                                                                                                       161
 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
 gain/(loss) on financial instruments and statutory receivables/payables Other
      Net assets
                                                                                                   Commitments for expenditure
                                                                                            6(a) 14 6(b) 6(c)
                                                                                                                                    (1,149) -(79) (708)
                                                                                                                                           564,330 341,291 623,158
                                                                                                                                                              (360) (327)
                                                                                                                                                                     316,926
                                                                                                                                           (1,936)
 Expenses from transactions Employee Total other economic flows included
 gains/(losses) from other economic flows benefits Depreciation and amortisation                                                                                 177,584
                                                                                                                                                                    (397) 5,689
 Interest expense Grants and other transfers Capital asset charge Other operating Commitments have been recognised in relation to
 in net result
      Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                                           21,715
                                                                                          concessionaire services in Note 21.                   (1,260) 37,808          15,240
                                                                                    25
 expenses for the period
 Net resultTotal expenses from transactions
      Total equity                                                                                                                         (5,751) 341,291
                                                                                                                                             304,743                8,183
                                                                                                                                                                    9,514
                                                                                                                                                                     295,997
                                                                                            5(a) 5(b) 5(c) 5(d) 5(e)                  193,198 21,679             242,752
                                                                                                                                                                     316,926
 Other economic flows - other non-owner changes in equity Changes in                                                                   6,808 175,472              15,736
 physical asset revaluation reserve Financial assets available-for-sale reserve: 21 22
      Commitments for expenditure Contingent liabilities
 -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                                                             Contingent liabilities
                                                                                            25,1(n) 25,1(n)                                    155,064
                                                                                                                                      15,92410 22,568
                                                                                                                                     22,558
                                                                                                                                                              15,199 (13)
                                                                                                                                                                 147,277
                                                                                                                                                                  15,186
                                                                                                                           Total Transactions with
                                                                                                                                           568,145               613,247
 changes in equity                                                                                              comprehensiv owners in their                     Equity at 30
 Net result from transactions (net operating balance)                                     Unquantifiable
                                                                                         Equity at 1 July                                  (3,815)                  9,911
                                                              Note
 Comprehensive result included in net result Net gain/(loss) on non-financial 2008 $’000 5,689                    e result $’000 capacity as
                                                                                                                                           16,817                  June
                                                                                                                                                                  24,7002009
 Other economic flows
                                                                                                                         (5,751) 2009 $’000 $’000
                                                                                                                                      owners
                                                                                          The service fee payment obligations of Biosciences Research$’000 (1,260)
 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                          6152008
                                                                                                                                                                    (325)
 NoteAccumulated surplus/(deficit) statutory receivables/payables Other
 gain/(loss) on financial instruments and
                                                                                                                                      (1,198)
                                                                                          Centre Pty Ltd (on behalf of the joint venture participants) are $’000
                                                                                            6(a) 14 6(b) 6(c)
                                                                                                                                    (1,149) -(79) (708)
                                                                                                                                                              (360) (327)
                                    Capital
      Contributions by owners and deposits Receivables
 Assets Financial assets Cash                                                                                                              (1,936)
                                                                                          supported by the State of Victoria via a State Support Deed. 295,997 9,846
 gains/(losses) from other economic flows Total other economic flows included                                                         -9,846 (1,100)                (397)
                                                                                                                                                                 48,582
      appropriations Contributions to other non
 Investments and other financial assets Total financial assets                                                                ----
                                                                                       295,997 --295,997 the State ensures that the joint venture
                                                                                          Under this Deed,                                                               (1,100)
 in net result                                                                                                                        8,746                     173,200
      portfolio entities                                                       24 7 8     participants have (severally) the financial capacity to meet their           304,743
 Net result for the period                                                                                                                 (5,751)
                                                                                                                                         46,457 164,075             9,514
                                                                                                                                                                 17,271
      Physical asset revaluation reserve Financial            25 25                       payment obligations to the company, thereby enabling the
                                                                                                                      22,558 10                                     37,757 51
 Other economic flows - other reserve
      assets available-for-sale non-owner changes in equity Changes in                                                                ---18,431 228,963
                                                                                        15,199 41 15,240 its obligations to pay the service fee to the 239,053
                                                                                          company to meet
                 assets Inventories Financial assets available-for-sale
 Non-financial revaluation reserve Non-current assets classified as reserve:                                             22,568                                          37,808
 physical asset                                                                           Concessionaire pursuant to the Project Agreement.                   15,199 (13)
                                                                                                                                                              598 1,153
 held for saletaken to equity Totalequipment Biological assets Cultural                     25,1(n) 25,1(n)                          22,558 10 22,568
                                and other economic flows - other non-owner
 -Gain/(loss) Property, plant financial year
      Total equity at end of                                                                      316,926                16,817 7,548                             15,186
                                                                                                                                                                355,524341,291
 changes in assets
 assets Otherequity Total non-financial assets Total assets
                                                                               10 13 12 9 (a) Maturity analysis of contractual payables
                                                                                           11                                           Transactions with 2,376 41
                                                                                                                           Total
 Comprehensive result                                                                                                                      owners in their
                                                                                                                                       313 810 377,771           Equity at 30
                                                                                                                                                                     459
                                                                                                                                           16,817
                                                                                         Equity at 1Table 23.4 in Note 23 for the maturity analysis 24,700
                                                                                          Refer to July          comprehensiv                                       of
                                                              Note                                                                 2009 1,688capacity as
                                                                                                                                          $’000 41 1,114           June
                                                                                                                                                                360,151 2008
                                                                                                                                                                   2008
                                                                                          contractual payables. result $’000
                                                                                      2007 $’000 (5,196)          e
 Note                                                                                                                                         owners $’000
                                                                                                                                       381,737 610,700            $’000
                                                                                                                                                                599,204 5,689
                                                                                                                                                                  $’000
                                                                                                                           9,514
      Accumulated surplus/(deficit) liabilities Provisions
 Liabilities Payables Interest bearingdeposits ReceivablesDeposits
 Assets Financial assets Cash and                                              16 17 18 (b) Nature and extent of risk arising from                     1,371    147,304
      Contributions by owners Capital
 repayable Other Total liabilities
 Investments and other financial assets Total financial assets                            contractual payables Refer to Note 23-2,554 (1,100) 294,543 2,554
                                                                                                                                                for the          48,582
                                                                                                                                                                 73,113
      appropriations Contributions to other non                                24 7 8 294,543 --294,543
                                                                                          nature and extent of risk arising   ---- from contractual
                                                                                                                                         133,316 72,297         173,200
                                                                                                                                                                 58,585  (1,100)
      portfolio entities                                                                                                                 46,457 164,0751,454     17,271
2008, the State, represented by the Department of Primary Industries                      payables.                                   60,458 353 2,985        345 2,931295,997
      Physical asset revaluation reserve Financial            25 25                                                                      18,431 228,963
                                                                                                                                                  269,409       239,053
                                                                                                                                                                282,278 41
 Non-financial assets Inventories Non-current assets classified as                                                   15,199 (13)                                    15,199
      assets available-for-sale reserve
 Net assets Property, plant and equipment Biological assets Cultural                                -54 54                                        341,291 --- 598 1,153
                                                                                                                                                                316,926
 held for sale                                                                                                           15,186                                          15,240
                                                                                                                                                                355,524
                                                                                                                                                                  5,689
 assets Other assets Total non-financial assets Total assets
      Total equity at surplus/(deficit) year
 Equity Accumulated end of financialReserves Contributed capital               10 13 12 9 11      289,401                24,700                        2,825 2,376 41
                                                                                                                                          (1,260) 37,808         15,240316,926
      Note
 Total equity
                                                                               25                                                                                 2008 $’000
                                                                                                                                                   2009 $’000 295,997
                                                                                                                                       313 810 341,291
                                                                                                                                       304,743 377,771               459
      Cash flows from operating activities Receipts Receipts from Government                                                              1,688 41 1,114        360,151
                                                                                                                                                                316,926550,741
      Receipts from other entities Goods and Services Tax recovered from the ATO                                                       381,737 610,700          599,204  48,286
      Interest received Total Contingent liabilities
 Commitments for expenditurebearing liabilities Provisions Deposits and 21 22 18
 Liabilities Payables Interestreceipts Payments Payments of grants             16 17
                                                                               other                                                                            147,304  27,116
 repayable Other Total liabilities
      transfers Payments to suppliers and employees Goods and Services Tax paid                                       Total Transactions with                              1,555
                                                                                 Note
                                                                                 Income from transactions Output appropriations Interest Sale of goods and
                                                                                 services Grants Other income Total income from transactions
                                                                                                                                                                           4(a

Lease liabilities are secured by the assets leased.
                                                                                 Expenses from transactions Employee benefits Depreciation and amortisation
    (a) Maturity analysis of interest bearing liabilities Refer to Table
                                                                                 Interest expense Grants and other transfers Capital asset charge Other operating
    23.4 in Note 23 for the maturity analysis of interest bearing liabilities.
                                                                                 expenses Total expenses from transactions
    (b) Nature and extent of risk arising from interest bearing liabilities                                                                                                5(a
    Refer to Note 23 for the nature and extent of risk arising from interest
    bearing liabilities.
    (c) Defaults and breaches During the current and prior year, there           Net result from transactions (net operating balance)
    were no defaults or breaches of any of the loans.
                                                                                 Other economic flows included in net result Net gain/(loss) on non-financial
                                                                                 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                                                 gain/(loss) on financial instruments and statutory receivables/payables Other             6(a
                                                                                 gains/(losses) from other economic flows Total other economic flows included
                                                                                 in net result
                                                                                 Net result for the period
                                                                                 Other economic flows - other non-owner changes in equity Changes in
                                                                                 physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                                           25
                                                                                 -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                                                 changes in equity
                                                                                 Comprehensive result

                                                                                 Note
                                                                                 Assets Financial assets Cash and deposits Receivables
                                                                                 Investments and other financial assets Total financial assets
                                                                                                                                                             24 7 8


                                                                                 Non-financial assets Inventories Non-current assets classified as
                                                                                 held for sale Property, plant and equipment Biological assets Cultural
                                                                                 assets Other assets Total non-financial assets Total assets
                                                                                                                                                             10 13 12 9 11



                                                                                 Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18
                                                                                 repayable Other Total liabilities




                                                                                 Net assets

                                                                                 Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                                                                                             25
                                                                                 Total equity

                                                                                 Commitments for expenditure Contingent liabilities                          21 22

                                                                                                                                                                   Equity at 1
                                                                                                                                       Note
                                                                                                                                                                  2008 $’000
                                                                                 Accumulated surplus/(deficit)
                                                                                 Contributions by owners Capital
                                                                                 appropriations Contributions to other non                                        295,997 --29
                                                                                 portfolio entities
                                                                                 Physical asset revaluation reserve Financial          25 25
                                                                                 assets available-for-sale reserve                                                15,199 41 1

                                                                                 Total equity at end of financial year                                                     31

                                                                                                                                                                 Equity at
                                                                                                                                       Note
                                                                                                                                                               2007 $’000 (
                                                                                 Accumulated surplus/(deficit)
                                                                                 Contributions by owners Capital
                                                                                 appropriations Contributions to other non                                        294,543 --29
                                                                                 portfolio entities
                                                                                 Physical asset revaluation reserve Financial          25 25
                                                                                 assets available-for-sale reserve

                                                                                 Total equity at end of financial year                                                      28
                                                                                 Note
                                                                                 Cash flows from operating activities Receipts Receipts from Government
                                                                                 Receipts from other entities Goods and Services Tax recovered from the ATO
                                                                                 Interest received Total receipts Payments Payments of grants and other
                                                                                 transfers Payments to suppliers and employees Goods and Services Tax paid
Note                                                                                                                           2009 $’000               2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                 569,425
services Grants Other income Total income from transactions                                                                                                 4,861
                                                                                              4(a) 4(b) 4(c) 4(d)                 519,355 4,405
                                                                                                                        2009 2008 $’000 $’000          48,311 400
                                                                                                                                  40,258 213 99                161
                                                                                                                                     564,330              623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                           21,715
                                                                                                                        2009 2008 $’000 $’000
expenses Total expenses from transactions                                                                                                                   8,183
                                                                                              5(a) 5(b) 5(c) 5(d) 5(e)           193,198 21,679           242,752
                                                                                                                                  6,808 175,472            15,736
                                                                                                                                 15,924 amounts
                                                                                          (a) Provisions for employee benefits consist of 155,064 for annual leave and long
                                                                                                                                                          147,277
                                                                                          service leave accrued by employees.        568,145              613,247
                                                                                          (b) The amounts disclosed are nominal amounts.
Net result from transactions (net operating balance)                                                                                 (3,815)                9,911
                                                                                          (c) The amounts disclosed are present values.
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                      615 (325)
                                                                                                                                (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other               6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                     (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                   (397)
in net result                                                                             Note 19.
Net result for the period                                                                                (5,751)                                               9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                          Superannuation                                                     15,199 (13)
                                                                                            25,1(n) 25,1(n)                           22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                          15,186
changes in equity                                                                        Employees of the department are entitled to receive superannuation benefits
                                                                                         and the department contributes to both defined benefit and defined contribution
 Comprehensive result                                                                    plans. The defined benefit plans provides 16,817 based on years of service
                                                                                                                                             benefits              24,700
                                                                                         and final average salary.                  2009 $’000                      2008
 Note                                                                                                                                                              $’000
 Assets Financial assets Cash and deposits Receivables                                   The department does not recognise any defined benefit liability in respect of the
 Investments and other financial assets Total financial assets                           plans because the entity                                                48,582
                                                                               24 7 8                                                                           173,200
                                                                                         has no legal or constructive Note
                                                                                                                                          46,457 164,075         17,271
                                                                                         obligation to pay future           Income from transactions Output appropriations Interest Sa
                                                                                                                                          18,431 228,963        239,053
 Non-financial assets Inventories Non-current assets classified as                       benefits relating to its           services Grants Other income Total income from transactio
                                                                                         employees; its only                                                 598 1,153
 held for sale Property, plant and equipment Biological assets Cultural
                                                                                         obligation is to pay                                                   355,524
 assets Other assets Total non-financial assets Total assets
                                                                               10 13 12 9superannuation
                                                                                          11                                                                   2,376 41
                                                                                         contributions as they fall                     313 810 377,771               459
                                                                                                                            Expenses from transactions Employee benefits Depreciatio
                                                                                         due. The Department of                            1,688 41 1,114       360,151
                                                                                                                            Interest expense Grants and other transfers Capital asset cha
                                                                                                                                        381,737 610,700         599,204
 Note                                                                                    Treasury and Finance                       2009 $’000               2008 $’000
                                                                                                                            expenses Total expenses from transactions
 Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18 recognises and discloses                                                147,304
 Income from transactions Output appropriations Interest Sale of goods and
 repayable Other Total liabilities                                                                                                                               569,425
                                                                                         the State‟s defined benefit                                             73,113
 services Grants Other income Total income from transactions                                                                                                        4,861
                                                                                                        its financial
                                                                                         liabilities in 4(c) 4(d)                         133,316 72,297         58,585
                                                                                            4(a) 4(b)                                   519,355 4,405
                                                                                                                                       60,458 353 2,985      48,311 400
                                                                                                                                                             345 2,931
                                                                                         report.
                                                                                                                                        40,258 213 99
                                                                                                                                                  269,409       282,278161
 Net assets
                                                                                                                            Net result paid transactions (net operating balance)
                                                                                         However, superannuation contributions from or 341,291 for the623,158 period
                                                                                                                                            564,330
                                                                                                                                                  payable         reporting
                                                                                                                                                                316,926
 Expenses from transactions Employee benefits Depreciation and amortisation                                                 Other economic flows included177,584 in net result
                                                                                         are included as part of employee benefits in the Comprehensive Operating Net gain/(loss
 Interest expense Grants and other transfers Capital asset charge Other operating Statement of the Department.                                                     5,689
                                                                                                                            assets Share of net profits/(losses) 21,715 venture entity, excl
                                                                                                                                                                   of joint
 Equity Accumulated surplus/(deficit) Reserves Contributed capital
 expenses Total expenses from transactions                                                                                                 (1,260) 37,808        15,240
                                                                                                                                                                    8,183
                                                                                                                            gain/(loss) on financial instruments and statutory receivables/p
                                                                               25
 Total equity                                                                                                                           304,743 341,291
                                                                                                                            major employee superannuation 295,997
                                                                                                                                                                funds
                                                                                         The name and details of the gains/(losses) from other economic flows Total other econom
                                                                                            5(a) 5(b) 5(c) 5(d) 5(e)                   193,198 21,679            242,752
                                                                                         and contributions made by the department are as follows:
                                                                                                                            in net result 175,472
                                                                                                                                        6,808                   316,926
                                                                                                                                                                   15,736
 Commitments for expenditure Contingent liabilities                            21 22                                                   15,924 155,064
                                                                                                                            Net result for the period            147,277
                                                                                            Contribution Contribution Contribution Contribution outstanding outstanding
                                                                                                                                            568,145
                                                                                                                      Total Transactions with                    613,247
 Net result from transactions (net operating balance)                                                             for 2009Other economic flows - other non-owner changes in equit
                                                                                                                                 2008 for(3,815) 2008 $’000 9,911
                                                                                                            comprehensivfor owners in revaluation reserve $‟000 $’000 $‟000
                                                                                                                                             2009 for
                                                                                                                                               their        Equity at 30 assets available-f
                                                                                    Equity at 1 July                        physical asset                        Financial
                                                        Note
 Other economic flows included in net result Net gain/(loss) on non-financial $’000 5,689                    e result $’000 capacity as to equity Total other economic flows - oth
                                                                                                                                                              June 2009
                                                                                   2008 Defined benefit plans:              -Gain/(loss) taken
 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net Government Superannuation            changes in $’000
                                                                                                                    (5,751) owners equity                  $’000 (1,260)
                                                                                                                                                               615 (325)
 Accumulatedfinancial instruments and statutory receivables/payables Other                                                           (1,149) -(79) (708)
 gain/(loss) on surplus/(deficit)                                                           6(a) 14 6(b) 6(c)                    (1,198)                     (360) (327)
 Contributionsfromowners Capital flows Total other economic flows included Scheme – revised and new State Employee Retirement 295,997Fund
 gains/(losses) by other economic
                                                                                                                                            (1,936)
                                                                                                                            Comprehensive result          Benefit 9,846
                                                                                                                                                                     (397)
                                                                                                                                 -9,846 (1,100)
 appropriations Contributions to other non
 in net result                                                                    295,997Defined contribution plans:
                                                                                          --295,997                      ----                                     (1,100)
 portfolio entities                                                                                                         Note 8,746
 Net result for the period                                                               Victorian Superannuation                                                304,743
 Physical asset revaluation reserve Financial
                                                                                                                                            (5,751)
                                                                                                                            Assets Financial assets Cash and 9,514   deposits Receivables
                                                        25 25                            Fund – Vic Super Scheme Emergency Services Superannuation Scheme
                                                                                                                 22,558 10
 Other economic flows - other non-owner changes in equity Changes in 15,199 41 15,240
 assets available-for-sale reserve
                                                                                                                                                               37,757 Total financial assets
                                                                                                                            Investments and other financial assets 51
                                                                                                                                 ---
Other
 physical asset revaluation reserve Financial assets available-for-sale reserve:                                     22,568                                        37,808
                                                                                                                                                             15,199 (13)
                                                                                            25,1(n) 25,1(n)                           22,558 10 22,568
 -Gain/(loss) taken to equity Total other economic flows - other non-owner
Total                                                                                                                                                              15,186
 Total equityequity of financial year
 changes in at end                                                                          316,926                  16,817 7,548                                341,291
                                                                                                                                  Transactions with
                                                                                                                            Non-financial assets Inventories Non-current assets classifie
                                                                                                                      Total
 Comprehensive result                                                                                                                       16,817
                                                                                                                            held for owners in their               24,700
                                                                                                                                                            Equity at 30
                                                                                                                                      sale Property, plant and equipment Biological assets C
                                                                                    Equity at 1 July        comprehensiv
                                                    The Note for contributions are determined by the various schemes. 2009 $’000 Total non-financial assets Total assets
                                                         bases                                                              assets Other assets as
                                                                                                                                           capacity           June2008
                                                                                                                                                                     2008
                                                                                 2007 $’000 (5,196)          e result $’000
 Note                                                                                                                                    owners $’000       $’000$’000
                                                                                                                                                                    5,689
                                                                                                                      9,514
 Accumulated surplus/(deficit) and deposits Receivables
 Assets Financial assets Cash                                                                                                                     1,371
 Investments and other financial assets Total financial assets
 Contributions by owners Capital                                                                                                                                 48,582
                                                                                                                                                          294,543 2,554
 appropriations Contributions to other non                                     24 7 8                                                    -2,554 (1,100)         173,200
                                                                                  294,543 --294,543                      ----                                     (1,100)
 portfolio entities                                                                                                                                              17,271
                                                                                                                            Liabilities 46,457 164,075 bearing liabilities Provisions Dep
                                                                                                                                                  1,454
                                                                                                                                          Payables Interest
                                                                                                                                                                 295,997
                                                                                                                                          18,431 228,963
                                                                                                                            repayable Other Total liabilities   239,053
 Physical asset revaluation reserve Financial           25 25
 Non-financial assets Inventories Non-current assets classified as                                              15,199 (13)                                    15,199 41
 assets available-for-sale reserve                                                             -54 54                                                 ---          1,153
                                                                                                                                                             598 15,240
 held for sale Property, plant and equipment Biological assets Cultural                                              15,186
                                                                                                                                                                355,524
 assets Other assets Total non-financial assets Total assets
 Total equity at end of financial year                                         10 13 12 9 11289,401                  24,700                       2,825        2,376 41
                                                                                                                                                                 316,926
 Note                                                                                                                                   313 2009 $’000
                                                                                                                            Net assets 810 377,771 2008 $’000         459
 Cash flows from operating activities Receipts Receipts from Government                                                                    1,688 41 1,114       360,151
                                                                                                                                                                 550,741
 Receipts from other entities Goods and Services Tax recovered from the ATO                                                             381,737 610,700         599,204
                                                                                                                            Equity Accumulated surplus/(deficit) Reserves Contributed ca
                                                                                                                                                                   48,286
 Interest received Total receipts Payments Payments of Deposits
 Liabilities Payables Interest bearing liabilities Provisions grants and other 17 18
                                                                               16                                           Total equity                        147,304
                                                                                                                                                                   27,116
 repayable Other Total suppliers and employees Goods and Services Tax paid
 transfers Payments to liabilities                                                                                                                               73,113
                                                                                                                                                                    1,555
Note 20. Leases
Finance leases
Leasing arrangements
Finance leases relate to motor vehicles and joint venture showground buildings.
The motor vehicles have lease terms of 3 years or 60,000km, whichever occurs sooner. Under the terms of the finance lease, the department has the option to
acquire the leased asset at an agreed fair value on expiry of the lease. The weighted average interest rate implicit in the finance lease is 7.26% (2008: 6.86%).
The showgrounds buildings have a lease term of 25 years and will revert to the joint
                                                                                            Note
venture on the conclusion of the lease arrangement.
                                                                                            Income from transactions Output appropriations Interest Sale of goods and
    Minimum future Present value of minimum lease payments future lease                     services Grants Other income Total income from transactions
                                 payments                                                                                                                                               4(a


     Note                                                                                                                           2009 $’000
                                                                                            Expenses from transactions Employee benefits Depreciation and$’000 2008 amortisation
     Income from transactions Output appropriations Interest Sale of goods and                                                                                     Other operating
                                                                                            Interest expense Grants and other transfers Capital asset charge 569,425
     services Grants Other income Total income from transactions                            expenses Total expenses from transactions                                 4,861
                                                                                                 4(a) 4(b) 4(c) 4(d)                    519,355 4,405          48,311 400                5(a
                                                                                                                                        40,258 213 99                    161
                                                                                                                                            564,330                623,158
      Expenses from transactions Employee benefits Depreciation and amortisation                                                                                   177,584
      Interest expense Grants and other transfers Capital asset charge Other operatingNet result from transactions (net operating balance)                          21,715
      expenses Total expenses from transactions                                                                                                                       8,183
                                                                                            Other economic flows included in net result Net gain/(loss) on non-financial
                                                                                                 5(a) 5(b) 5(c) 5(d) 5(e)              193,198 21,679              242,752
                                                                                            assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                                                                                                        6,808 175,472               15,736
                                                                                            gain/(loss) on financial instruments and statutory receivables/payables Other                6(a
                                                                                                                                       15,924 other economic flows included
                                                                                            gains/(losses) from other economic flows Total 155,064                 147,277
                                                                                            in net result                                   568,145                613,247
      Net result from transactions (net operating balance)                                     Operating Leases
                                                                                            Net result for the period                       (3,815)                   9,911
      Other economic flows included in net result Net gain/(loss) on non-financial Other economic flows - other non-owner changes in equity Changes in
                                                                                               Leasing arrangements                                              615 (325)
      assets Share of net profits/(losses) of joint venture entity, excluding dividends Netphysical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                     (1,149) -(79) (708)                                 25
      gain/(loss) on financial instruments and statutory receivables/payables Other              6(a) 14 6(b) to equity Total other economic flows - other non-owner
                                                                                            -Gain/(loss) taken6(c)                                             (360) (327)
                                                                                                                                            (1,936)
                                                                                               Operating leases
      gains/(losses) from other economic flows Total other economic flows included changes in equity relate to buildings with various lease terms. All operating       (397)
      in net result                                                                            lease contracts contain market review clauses in the event that the
                                                                                               department exercises
                                                                                            Comprehensive result its option to renew. The department does not have an
      Net result for the period                                                                                                             (5,751)                   9,514
                                                                                               option to purchase the leased asset at the expiry of the lease period.
      Other economic flows - other non-owner changes in equity Changes in                   Note
      physical asset revaluation reserve Financial assets available-for-sale reserve: Assets Financial assets Cash and deposits Receivables                    15,199 (13)
                                                                                                 25,1(n) 25,1(n)                      22,558 10 22,568
      -Gain/(loss) taken to equity Total other economic flows - other non-owner             Investments and other financial assets Total financial assets           15,186
      changes in equity                                                                        (a) Maturity analysis of finance lease liabilities Refer to Table 23.4 24 7 8in
      Comprehensive result                                                                     Note 23 for the maturity analysis of finance lease liabilities.
                                                                                                                                            16,817                  24,700
                                                                                                                                    2009 $’000                        2008
                                                                                             23 for the nature and Inventories Non-current assets classified as $’000
    (b) Nature and extent of risk arising from finance lease liabilities Refer to NoteNon-financial assets extent of risk arising from finance lease liabilities.
      Note
                                                                                            held for sale Property, plant and equipment Biological assets Cultural
      Assets Financial assets Cash and deposits Receivables                                 assets Other assets Total non-financial assets Total assets 48,582
      Investments and other financial assets Total financial assets                                                                                                         10 13 12 9 11
                                                                                    24 7 8                                                                        173,200
                                                                                                                                          46,457 164,075           17,271
                                                                                                                                          18,431 228,963          239,053
      Non-financial assets Inventories Non-current assets classified as                     Liabilities Payables Interest bearing liabilities Provisions Deposits 1,153 16 17 18
                                                                                                                                                               598
      held for sale Property, plant and equipment Biological assets Cultural                repayable Other Total liabilities                                     355,524
      assets Other assets Total non-financial assets Total assets
                                                                                    10 13 12 9 11                                                                2,376 41
                                                                                                                                        313 810 377,771                 459
                                                                                                                                           1,688 41 1,114         360,151
                                                                                            Net assets                                  381,737 610,700           599,204
      Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18                                                                      147,304
      repayable Other Total liabilities                                                                                                                            73,113
                                                                                            Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                            Total equity                                  133,316 72,297           58,585 25
                                                                                                                                       60,458 353 2,985        345 2,931
                                                                                                                                                 269,409          282,278
                                                                                            Commitments for expenditure Contingent liabilities                              21 22
      Net assets                                                                                                                                 341,291          316,926
                                                                                                                                                                     5,689
      Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                    (1,260) 37,808          15,240        Equity at 1
                                                                                    25                                                              Note
      Total equity                                                                                                                      304,743 341,291           295,997       2008 $’000
                                                                                            Accumulated surplus/(deficit)                                         316,926
      Commitments for expenditure Contingent liabilities                            21 22   Contributions by owners Capital
                                                                                            appropriations Contributions to other non
                                                                                                                          Total Transactions with                              295,997 --29
                                                                                            portfolio entities comprehensiv owners in their                  Equity at 30
                                                                                         Equity at 1 July
                                                             Note                                               e result $’000 capacity as
                                                                                            Physical asset revaluation reserve Financial            25 25       June 2009
                                                                                        2008 $’000 5,689
                                                                                            assets available-for-sale reserve owners $’000
                                                                                                                       (5,751)                              $’000 (1,260) 15,199 41 1
      Accumulated surplus/(deficit)                                                                                              (1,198)
      Contributions by owners Capital                                                       Total equity at end of financial year                          295,997 9,846                 31
      appropriations Contributions to other non                                                                                  -9,846 (1,100)
                                                                                       295,997 --295,997                    ----                                    (1,100)
Note 21. Note 22. Commitments for expenditure Contingent
liabilities
                                                                         2009 2008 $’000 $’000
(a) Capital expenditure commitments
Buildings                                                    Note
                                                             Income from transactions Output appropriations Interest Sale of goods and
Not longer than 1 year Longer than 1 year and not longer                             than 5 years
                                                             services Grants Other income Total income from transactions
                                                                                                                                                       4(a) 4(b) 4(c) 4(d)

Department’s share of jointly controlled entity capital expenditure commitments
Not longer than 1 year                                    Expenses from transactions Employee benefits Depreciation and amortisation
                                                          Interest expense Grants and other transfers Capital asset charge Other operating
                                                          expenses Total expenses from transactions
                                                                                                                                                       5(a) 5(b) 5(c) 5(d) 5(e)
(b) Other operating commitments
Public private partnership arrangements
Not longer than 1 year Longer than 1 year and not                                         longer than 5 years Longer than 5 years
                                                              Net result from transactions (net operating balance)
                                                           Note
                                                              Other economic flows included in net result Interest Sale of goods and
                                                           Income from transactions Output appropriations Net gain/(loss) on non-financial
                                                              assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                           services Grants Other income Total income from transactions
Other                                                         gain/(loss) on financial instruments and statutory receivables/payables Other           6(a) 14 6(b) 6(c)
                                                                                                                                                    4(a) 4(b) 4(c) 4(d)
Not longer than 1 year Longer than 1 year and not                                         longer than 5 years Longer economic flows included
                                                              gains/(losses) from other economic flows Total other than 5 years
                                                              in net result
                                                              Net result for the period
                                                           Expenses from transactions Employee benefits Depreciation and amortisation
                                                              Other economic flows - other transfers Capital asset equity Changes in
                                                           Interest expense Grants andother non-owner changes incharge Other operating
                                                              physical asset revaluation reserve Financial
                                                           expenses Total expenses from transactions assets available-for-sale reserve:               25,1(n) 25,1(n)
                                                              -Gain/(loss) taken to equity Total other economic flows - other non-owner             5(a) 5(b) 5(c) 5(d) 5(e)
                                                              changes in equity
                          -34
                                                             Comprehensive result
              -34 2009 2008 $’000 $’000
                                                              Net result from transactions (net operating balance)
                                                                 Note
                                                                 Assets Financial assets Cash and deposits Receivables
                                                              Other economic flows included in net result Net gain/(loss) on non-financial
Quantifiable contingent liabilities
                                                                 Investments net profits/(losses) of joint venture entity, excluding
                                                              assets Share ofand other financial assets Total financial assets dividends Net
                                                              gain/(loss) 2,896
Damages claims 40,578 47,900 Mining rehabilitation 40 Other 3,294 on financial instruments and statutory receivables/payables Other 7 8    24        6(a) 14 6(b) 6(c)
                                                              gains/(losses) from other economic flows Total other economic flows included
                                                               43,912 50,856
Unquantifiable contingent liabilities                         in net result
                                                                 Non-financial assets Inventories Non-current assets classified as
                                                                 held for for Property,
                                                              Net result salethe periodplant
As part of the wind-up of the National Electricity Code Administrator (NECA) the State of and equipment Biological assets Cultural actions of the NECA Directors for a
                                                                                              Victoria has undertaken to indemnify the
period of seven years upon completion of their tenure.           assets Other assets - other non-owner changes in assets
                                                              Other economic flowsTotal non-financial assets Totalequity Changes in
                                                                                                                                           10
                                                              physical asset revaluation reserve Financial assets available-for-sale reserve: 13 12 9 11
                                                                                                                                                     25,1(n) 25,1(n)
Unquantifiable contingent liabilities relating to joint ventures have been disclosed in Note 15.
                                                              -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                              changes in equity
                                                           Comprehensive result Interest bearing liabilities Provisions Deposits
                                                              Liabilities Payables                                                       16 17 18
                                                              repayable Other Total liabilities
                                                           Note
                                                           Assets Financial assets Cash and deposits Receivables
                                                           Investments and other financial assets Total financial assets
                                                                                                                                      24 7 8
                                                             Net assets

                                                           Non-financial assets Inventories Non-current assets classified as
                                                             Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                           held for sale Property, plant and equipment Biological assets Cultural        25
                                                             Total equity
                                                           assets Other assets Total non-financial assets Total assets
                                                                                                                                      10 13 12 9 11
                                                             Commitments for expenditure Contingent liabilities                         21 22
                                                                                                                                                                             Total
                                                                                                                                                                   comprehensiv
                                                                                                                                             Equity at 1 July
                                                           Liabilities Payables Interest bearing liabilities Provisions Deposits
                                                                                                                     Note             16 17 18                      e result $’000
                                                           repayable Other Total liabilities                                                2008 $’000 5,689
                                                                                                                                                                           (5,751)
                                                             Accumulated surplus/(deficit)
                                                             Contributions by owners Capital
                                                             appropriations Contributions to other non                                        295,997 --295,997                   ----
                                                             portfolio
                                                           Net assetsentities
                                                             Physical asset revaluation reserve Financial            25 25                                               22,558 10
                                                             assets available-for-sale reserve                                                15,199 41 15,240
                                                           Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                22,568
                                                                                                                                      25
                                                           Total equity
                                                             Total equity at end of financial year                                                     316,926                 16,817
                                                           Commitments for expenditure Contingent liabilities                         21 22                                 Total
                                                                                                                                              Equity at 1 July   comprehensiv T
                                                                                                                                                                         Total
                                                                                                                   Note
                                                                                                                                                                   e result $’000
                                                                                                                                            2007 $’000 (5,196) comprehensiv o
                                                                                                                                            Equity at 1 July                9,514
                                                             Accumulated surplus/(deficit)                       Note                                           e result $’000 c
                                                                                                                                           2008 $’000 5,689
   Note 23. Financial instruments
                                                                                             Note
                                                                                             Income from transactions Output appropriations Interest Sale of goods and
                                                                              revaluation of
(a) Financial risk management                                                 financial
                                                                                             services Grants Other income Total income from transactions
                                                                                                                                                                                    4(a
    objectives and policies                                                   liabilities
                                                                              measured at
   The department‟s principal financial instruments comprise of:              amortised
                                                                                             Expenses from transactions Employee benefits Depreciation and amortisation
                                                                              cost.
   •             cash assets;                                                                Interest expense Grants and other transfers Capital asset charge Other operating
   •             term deposits;                                                              expenses Total expenses from transactions
   •             receivables (excluding statutory receivables);                                                                                                                     5(a
   •             investments in equities;
   •             payables (excluding statutory payables); and
   •             finance lease payables.
                                                                                            Net result from transactions (net operating balance)
   Details of the significant accounting policies and methods                               Other economic flows included in net result Net gain/(loss) on non-financial
   adopted, including the criteria for recognition, the basis of                            assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
   measurement, and the basis on which income and expenses                                  gain/(loss) on financial instruments and statutory receivables/payables Other           6(a
   are recognised, with respect to each class of financial asset,                           gains/(losses) from other economic flows Total other economic flows included
   financial liability and equity instrument above are disclosed in                         in net result
   Note 1 to the financial statements.                                                      Net result for the period
   The main purpose in holding financial instruments is to                                  Other economic flows - other non-owner changes in equity Changes in
   prudentially manage the department‟s financial risks within                              physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                                                    25
   the Government policy parameters.                                                        -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                                                            changes in equity
   Investments in joint ventures are disclosed separately in Note
                                                                                            Comprehensive result
   15.
        Note                                                                                                                        2009 $’000               2008 $’000
   The Income from transactions Output appropriations Interest Sale of goods and             Note
                                                                                                                                                                 569,425
        services Grants Other income Total income from transactions                          Assets Financial assets Cash and deposits Receivables                  4,861
                                                                                             Investments and other financial assets Total financial assets48,311 400
                                                                                                  4(a) 4(b) 4(c) 4(d)                   519,355 4,405                    24 7 8
                                                                                                                                        40,258 213 99                 161
                                                                                                                                            564,330              623,158
         Expenses from transactions Employee benefits Depreciation and amortisation Non-financial assets Inventories Non-current assets classified as            177,584
         Interest expense Grants and other transfers Capital asset charge Other operatingheld for sale Property, plant and equipment Biological assets Cultural    21,715
         expenses Total expenses from transactions                                           assets Other assets Total non-financial assets Total assets            8,183
                                                                                                  5(a) 5(b) 5(c) 5(d) 5(e)             193,198 21,679            242,75210 13 12 9 11
                                                                                                                                        6,808 175,472              15,736
                                                                                                                                       15,924 155,064            147,277
                                                                                                                                            568,145              613,247
                                                                                             Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18
         Net result from transactions (net operating balance)                                                                                (3,815)                9,911
                                                                                             repayable Other Total liabilities
         Other economic flows included in net result Net gain/(loss) on non-financial
         assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                 615 (325)
                                                                                                                                     (1,149) -(79) (708)
         gain/(loss) on financial instruments and statutory receivables/payables Other            6(a) 14 6(b) 6(c)                                          (360) (327)
                                                                                                                                             (1,936)
         gains/(losses) from other economic flows Total other economic flows included                                                                               (397)
         in net result                                                                       Net assets
         Net result for the period                                                                                                           (5,751)                9,514
   carrying amounts of theflows - other non-owner changes in equity Changes in               Equity Accumulated surplus/(deficit) Reserves Contributed capital
         Other economic department‟s financial assets and                                                                                                                25
   financial liabilities byrevaluation reserve Financial assets available-for-sale reserve: Total equity
         physical asset category are in Table 23.1 below.                                                                                                    15,199 (13)
                                                                                                  25,1(n) 25,1(n)                     22,558 10 22,568
         -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                 15,186
         changes in equity                                                                   Commitments for expenditure Contingent liabilities                          21 22

   Note: Comprehensive result                                                                                                            16,817                  24,700
                                                                                                                                   2009 $’000                     2008      Equity at 1
                                                                                                                                                  Note
     TheNote amount of financial assets disclosed here excludes
   (a)    total                                                                                                                                                  $’000     2008 $’000
   statutory receivables (i.e. Amounts owing from Victorian
         Assets Financial assets Cash and deposits Receivables                             Accumulated surplus/(deficit)                                       48,582
         Investments and other financial recoverable).
   Government and GST input tax credit assets Total financial assets
                                                                                    24 7 8 Contributions by owners Capital                                    173,200
     The total amount of financial liabilities disclosed here excludes
   (b)                                                                                     appropriations Contributions to other non 46,457 164,075            17,271      295,997 --29
   statutory payables (i.e. Taxes payable).                                                portfolio entities                        18,431 228,963           239,053
         Non-financial assets Inventories Non-current assets classified as                 Physical asset revaluation reserve Financial       25 25
                                                                                                                                                            598 1,153      15,199 41 1
         held for sale Property, plant and equipment Biological assets Cultural            assets available-for-sale reserve
                                                                                                                                                              355,524
         assets Other assets Total non-financial as follows:
   The net holding gains or losses are determinedassets Total assets                10 13 12 9 11 equity at end of financial year                            2,376 41
                                                                                           Total                                       313 810 377,771            459               31
         • For cash and deposits, and loans and receivables, the net
                                                                                                                                         1,688 41 1,114       360,151
         gain or loss is calculated by taking the interest revenue, plus
                                                                                                                                       381,737 610,700        599,204       Equity at
            Liabilities Payables Interest or losses arising from
         or minus foreign exchange gainsbearing liabilities Provisions Deposits                                                                  Note
                                                                                    16 17 18                                                                  147,304     2007 $’000 (
            repayable the financial assets, and
         revaluation of Other Total liabilities minus any impairment
                                                                                            Accumulated surplus/(deficit)                                      73,113
         recognised in the net result; and
                                                                                            Contributions by owners Capital            133,316 72,297          58,585
         • For financial liabilities measured at amortised cost, the net                    appropriations Contributions to other non60,458 353 2,985       345 2,931
                                                                                                                                                                           294,543 --29
         gain or loss is calculated by taking the interest expense, plus                    portfolio entities                                269,409         282,278
         or minus foreign exchange gains or losses arising from the
            Net assets                                                                      Physical asset revaluation reserve Financial 341,291              316,926
                                                                                                                                                 25 25
                                                                                            assets available-for-sale reserve                                   5,689
            Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                           (1,260) 37,808         15,240
(b) Credit risk
Credit risk arises from the financial assets of the department, which comprise cash and cash equivalents, trade and other receivables, and available-for-sale
financial assets. The department‟s exposure to credit risk arises from the potential default of a counter party on their contractual obligations resulting in financial
loss to the department. Credit risk is measured at fair value.
Credit risk associated with the department‟s financial assets is minimal because the main debtor is the Victorian Government. For debtors other than
government, it is the department‟s policy to only deal with entities with high credit ratings and to obtain sufficient collateral or credit enhancements where
appropriate.
The carrying amount of financial assets recorded in the financial statements, net of any allowances for losses, represents the department‟s maximum
exposure to credit risk without taking account of the value of collateral obtained.
Financial assets that are either past due or impaired
Currently the department does not hold any collateral as security nor credit enhancements relating to any of its financial assets. As at the reporting date, there is no
event to indicate that any of the financial assets were impaired. There are no financial assets that have had their terms renegotiated so as to prevent them from being
past due or impaired, and they are stated at the carrying amounts

as indicated. The following table discloses the ageing only of financial assets that are past due but not impaired:


Note                                                                                                                         2009 $’000               2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                569,425
services Grants Other income Total income from transactions                                                                                                4,861
                                                                                           4(a) 4(b) 4(c) 4(d)                  519,355 4,405         48,311 400
                                                                                                                                40,258 213 99                161
                                                                                                                                   564,330               623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                               177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                          21,715
expenses Total expenses from transactions                                                                                                                  8,183
                                                                                           5(a) 5(b) 5(c) 5(d) 5(e)            193,198 21,679            242,752
                                                                                                                                6,808 175,472             15,736
                                                                                                                               15,924 155,064            147,277
                                                                                                                                   568,145               613,247
Net result from transactions (net operating balance)                                                                               (3,815)                 9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                   615 (325)
                                                                                                                              (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other              6(a) 14 6(b) 6(c)                                          (360) (327)
                                                                                                                                   (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                (397)
in net result
Net result for the period                                                                                                           (5,751)                 9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                       15,199 (13)
                                                                                           25,1(n) 25,1(n)                    22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                 15,186
changes in equity
Comprehensive result                                                                                                               16,817                  24,700
                                                                                                                             2009 $’000                     2008
Note                                                                                                                                                       $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                             48,582
                                                                             24 7 8                                                                      173,200
                                                                                                                                  46,457 164,075          17,271
                                                                                                                                  18,431 228,963         239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                       598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                         355,524
assets Other assets Total non-financial assets Total assets
                                                                             10 13 12 9 11                                                              2,376 41
                                                                                                                                 313 810 377,771             459
                                                                                                                                   1,688 41 1,114        360,151
                                                                                                                                 381,737 610,700         599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits        16 17 18                                                                    147,304
repayable Other Total liabilities                                                                                                                         73,113
                                                                                                                                  133,316 72,297          58,585
                                                                                                                                60,458 353 2,985       345 2,931
                                                                                                                                         269,409         282,278
Net assets                                                                                                                               341,291         316,926
                                                                                                                                                           5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                  (1,260) 37,808         15,240
                                                                             25
Total equity                                                                                                                     304,743 341,291         295,997
                                                                                                                                                         316,926
Commitments for expenditure Contingent liabilities                           21 22
                                                                                                              Total        Transactions with
                                                                                                       comprehensiv        owners in their           Equity at 30
                                                                                  Equity at 1 July
Note 23. Financial instruments continued
(c) Liquidity risk
Liquidity risk arises when the department is unable to meet its financial obligations as they fall due. The department operates under the Government fair payments
policy of settling financial obligations within 30 days and in the event of a dispute, make payments within 30 days from the date of resolution. The department‟s
exposure to liquidity risk is deemed insignificant based on prior periods‟ data and current assessment of risk. Maximum exposure to liquidity risk is the carrying
amounts of financial liabilities as disclosed on the face of the Balance Sheet. The following table discloses the contractual maturity analysis for the department‟s
financial liabilities:

         Note                                                                                                                           2009 $’000                  2008 $’000
         Income from transactions Output appropriations Interest Sale of goods and                                                                                      569,425
         services Grants Other income Total income from transactions                                                                                                      4,861
                                                                                                    4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                              40,258 213 99                 161
                                                                                                                                                 564,330                623,158
         Expenses from transactions Employee benefits Depreciation and amortisation                                                                                     177,584
         Interest expense Grants and other transfers Capital asset charge Other operating                                                                                21,715
         expenses Total expenses from transactions                                                                                                                        8,183
                                                                                                    5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                              6,808 175,472              15,736
                                                                                                                                             15,924 155,064             147,277
                                                                                                                                                 568,145                613,247
         Net result from transactions (net operating balance)                                                                                    (3,815)                  9,911
         Other economic flows included in net result Net gain/(loss) on non-financial
         assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                         615 (325)
                                                                                                                                            (1,149) -(79) (708)
         gain/(loss) on financial instruments and statutory receivables/payables Other              6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                                 (1,936)
         gains/(losses) from other economic flows Total other economic flows included                                                                                      (397)
         in net result
         Net result for the period                                                                                                               (5,751)                  9,514
         Other economic flows - other non-owner changes in equity Changes in
         physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                            15,199 (13)
                                                                                                    25,1(n) 25,1(n)                         22,558 10 22,568
         -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                      15,186
         changes in equity
         Comprehensive result                                                                                                                 16,817                     24,700
                                                                                                                                        2009 $’000                        2008
         Note                                                                                                                                                            $’000
         Assets Financial assets Cash and deposits Receivables
         Investments and other financial assets Total financial assets                                                                                                  48,582
                                                                                      24 7 8                                                                           173,200
                                                                                                                                               46,457 164,075           17,271
Note:                                                                                                                                          18,431 228,963          239,053
         Non-financial assets Inventories Non-current assets classified as
(a)       amounts disclosed are the and equipment Biological assets Cultural
      Theheld for sale Property, plant contractual undiscounted cash flows of each class of financial liabilities.                                     598 1,153
                                                                                                                                                         355,524
         assets Other assets Total non-financial assets Total assets
(d) Market risk                                                                    10 13 12 9 11                                                        2,376 41
                                                                                                                                  313 810 377,771             459
                                                                                                                                     1,688 41 1,114      360,151
The department‟s exposures to market risk are primarily through interest rate risk with only insignificant exposure to foreign currency and other price risks.
                                                                                                                                  381,737 610,700        599,204
      Liabilities Payables Interest used to manage Provisions Deposits
Objectives, policies and processes bearing liabilities each of these risks are disclosed18 the paragraphs below.
                                                                                  16 17 in                                                               147,304
      repayable Other Total liabilities                                                                                                                    73,113
Foreign currency risk
                                                                                                                                    133,316 72,297         58,585
                                                                                                                                   consumables from 345 2,931
The department is exposed to insignificant foreign currency risk through its payables relating to purchases of supplies and60,458 353 2,985 overseas. This is
because of a limited amount of purchases denominated in foreign currencies and a short timeframe between commitment and settlement.        269,409       282,278
      Net assets                                                                                                                           341,291       316,926
Interest rate risk
                                                                                                                                                            5,689
                                                                                                                                     (1,260) interest
The department manages interest rate riskReserves Contributed capital or non-interest bearing financial instruments. The department‟s 37,808 bearing liabilities
      Equity Accumulated surplus/(deficit) by only undertaking fixed rate                                                                                  15,240
                                                                                  25
      Total equity
are managed by the Department of Treasury and Finance.                                                                            304,743 341,291        295,997
                                                                                                                                                         316,926
         Commitments for expenditure Contingent liabilities                           21 22
                                                                                                                           Total      Transactions with
                                                                                                                 comprehensiv         owners in their              Equity at 30
                                                                                           Equity at 1 July
                                                                Note                                              e result $’000      capacity as                   June 2009
                                                                                          2008 $’000 5,689
                                                                                                                         (5,751)      owners $’000                $’000 (1,260)
         Accumulated surplus/(deficit)                                                                                                (1,198)
         Contributions by owners Capital                                                                                                                          295,997 9,846
         appropriations Contributions to other non                                                                                    -9,846 (1,100)
                                                                                         295,997 --295,997                     ----                                      (1,100)
         portfolio entities                                                                                                           8,746
                                                                                                                                                                        304,743
         Physical asset revaluation reserve Financial           25 25                                                   22,558 10                                     37,757 51
         assets available-for-sale reserve                                                15,199 41 15,240                            ---
                                                                                                                           22,568                                        37,808
Note                                                                                                                           2009 $’000                  2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                      569,425
services Grants Other income Total income from transactions                                                                                                      4,861
                                                                                           4(a) 4(b) 4(c) 4(d)                       519,355 4,405          48,311 400
                                                                                                                                     40,258 213 99                 161
                                                                                                                                        564,330                623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                                     177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                                21,715
expenses Total expenses from transactions                                                                                                                        8,183
                                                                                           5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679             242,752
                                                                                                                                     6,808 175,472              15,736
                                                                                                                                    15,924 155,064             147,277
                                                                                                                                        568,145                613,247
Net result from transactions (net operating balance)                                                                                    (3,815)                  9,911
Other economic flows included in net result Net gain/(loss) on non-financial
assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                         615 (325)
                                                                                                                                   (1,149) -(79) (708)
gain/(loss) on financial instruments and statutory receivables/payables Other              6(a) 14 6(b) 6(c)                                                (360) (327)
                                                                                                                                        (1,936)
gains/(losses) from other economic flows Total other economic flows included                                                                                      (397)
in net result
Net result for the period                                                                                                               (5,751)                  9,514
Other economic flows - other non-owner changes in equity Changes in
physical asset revaluation reserve Financial assets available-for-sale reserve:                                                                            15,199 (13)
                                                                                           25,1(n) 25,1(n)                         22,558 10 22,568
-Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                      15,186
changes in equity
Comprehensive result                                                                                                                 16,817                     24,700
                                                                                                                               2009 $’000                        2008
Note                                                                                                                                                            $’000
Assets Financial assets Cash and deposits Receivables
Investments and other financial assets Total financial assets                                                                                                  48,582
                                                                             24 7 8                                                                           173,200
                                                                                                                                      46,457 164,075           17,271
                                                                                                                                      18,431 228,963          239,053
Non-financial assets Inventories Non-current assets classified as
                                                                                                                                                            598 1,153
held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                              355,524
assets Other assets Total non-financial assets Total assets
                                                                             10 13 12 9 11                                                                   2,376 41
                                                                                                                                     313 810 377,771              459
                                                                                                                                       1,688 41 1,114         360,151
                                                                                                                                     381,737 610,700          599,204
Liabilities Payables Interest bearing liabilities Provisions Deposits        16 17 18                                                                         147,304
repayable Other Total liabilities                                                                                                                              73,113
                                                                                                                                      133,316 72,297           58,585
                                                                                                                                    60,458 353 2,985        345 2,931
                                                                                                                                             269,409          282,278
Net assets                                                                                                                                   341,291          316,926
                                                                                                                                                                5,689
Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                      (1,260) 37,808          15,240
                                                                             25
Total equity                                                                                                                         304,743 341,291          295,997
                                                                                                                                                              316,926
Commitments for expenditure Contingent liabilities                           21 22
                                                                                                                 Total       Transactions with
                                                                                                       comprehensiv          owners in their              Equity at 30
                                                                                   Equity at 1 July
                                                       Note                                             e result $’000       capacity as                   June 2009
                                                                                  2008 $’000 5,689
                                                                                                               (5,751)       owners $’000                $’000 (1,260)
Accumulated surplus/(deficit)                                                                                                (1,198)
Contributions by owners Capital                                                                                                                          295,997 9,846
appropriations Contributions to other non                                                                                    -9,846 (1,100)
                                                                                  295,997 --295,997                   ----                                      (1,100)
portfolio entities                                                                                                           8,746
                                                                                                                                                               304,743
(e) Fair value
Physical asset revaluation reserve Financial           25 25
                                                                                  15,199 41 15,240
                                                                                                               22,558 10
                                                                                                                             ---
                                                                                                                                                             37,757 51
assets available-for-sale reserve                                                                                 22,568                                        37,808
The fair values and net fair values of financial assets and financial liabilities are determined as follows:
  Total equity at end of financial year                                                        316,926             16,817 7,548                             341,291
•                                                                                                                              Transactions with
            the fair value of financial assets and financial liabilities with standard terms and conditions and traded in active liquid markets are determined with reference
                                                                                                                    Total
to quoted market prices; and                                                                                                      owners in their      Equity at 30
                                                                                       Equity at 1 July   comprehensiv
                                                          Note                                                                         capacity as       June 2008
•                                                                                   2007 $’000 accordanceewith generally accepted pricing models based on discounted
            the fair value of other financial assets and financial liabilities are determined in (5,196)     result $’000
                                                                                                                                    owners $’000        $’000 5,689
cash flow analysis.                                                                                                 9,514
  Accumulated surplus/(deficit)                                                                                                             1,371
  Contributions by owners Capital                                                                                                                     294,543 2,554
                                                                                                                                    -2,554 their fair
The departmentContributions tothe carrying amount of financial assets and financial liabilities recorded in the financial report to be (1,100) values, because of
  appropriations    considers that other non
                                                                                     294,543 --294,543                 ----                                  (1,100)
the short-term nature of the financial instruments and the expectation that they will be paid in full.
  portfolio entities                                                                                                                        1,454
                                                                                                                                                            295,997
  Physical asset revaluation reserve Financial            25 25                                               15,199 (13)                                 15,199 41
  assets available-for-sale reserve                                                               -54 54                                        ---
                                                                                                                   15,186                                    15,240
Note                                                                                                                              2009 $’000                2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                              569,425
services Grants Other income Total income from transactions                                                                                               4,861
                                                                                               4(a) 4(b) 4(c) 4(d)              519,355 4,405       48,311 400
                                                                                             Note 24. Cash flow information     40,258 213 99
                                                                                                                                   564,330
                                                                                                                                                            161
                                                                                                                                                       623,158
Expenses from transactions Employee benefits Depreciation and amortisation                                                                             177,584
Interest expense Grants and other transfers Capital asset charge Other operating                                                                        21,715
expenses Total expenses from transactions                                                    (a) Reconciliation of cash and cash                          8,183
                                                                                             equivalents
                                                                                               5(a) 5(b) 5(c) 5(d) 5(e)        193,198 21,679
                                                                                                                                6,808 175,472
                                                                                                                                                       242,752
                                                                                                                                                        15,736
                                                                                              Note                             15,924 155,064          147,277
                                                                                                                                   568,145             613,247
                                                                                              Income from transactions Output appropriations Interest Sale of goods and
  Net result from transactions (net operating balance)                                        services Grants Other income Total income from transactions
                                                                                                                                    (3,815)               9,911
  Other economic flows included in net result Net gain/(loss) on non-financial
       Note                                                                                                                             2009 $’000                 2008 $’000                4(a
       Income of net profits/(losses) of joint venture entity, excluding dividends and
  assets Share from transactions Output appropriations Interest Sale of goods Net                                                                               615 (325)
                                                                                                                                                                        569,425
                                                                                                                                    (1,149) -(79) (708)
       services financial instruments and statutory from transactions
  gain/(loss) on Grants Other income Total incomereceivables/payables Other                  6(a) 14 6(b) 6(c)                                                (360) (327)
  gains/(losses) from other economic flows Total other economic flows included
                                                                                                                                          (1,936)
                                                                                            Expenses from transactions Employee benefits Depreciation (397)           and 4,861
                                                                                                                                                                           amortisation
                                                                                                  4(a) 4(b) 4(c) 4(d)                       519,355 4,405           48,311 400
  in net result                                                                             Interest expense Grants and other transfers Capital asset charge Other operating
                                                                                            expenses Total expenses from transactions 213 9940,258                           161
  Net result for the period                                                                                                               (5,751)
                                                                                                                                                564,330              9,514
                                                                                                                                                                        623,158              5(a
       Expenses from transactions Employee benefits Depreciation and in
  Other economic flows - other non-owner changes in equity Changesamortisation                                                                                          177,584
       Interest expense Grants and Financial assets available-for-sale Other operating
  physical asset revaluation reserveother transfers Capital asset chargereserve:                                                                              15,199 (13)21,715
       expenses Total expenses from transactions                                             25,1(n) 25,1(n)                         22,558 10 22,568                      8,183
  -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                        15,186
  changes in equity                                                                               5(a) 5(b) 5(c) 5(d) 5(e)                 193,198 21,679               242,752
                                                                                            Net result from transactions (net operating balance)
                                                                                                                                            6,808 175,472                15,736
  Comprehensive result                                                                                                                                             24,700
                                                                                                                                          16,817 Net gain/(loss) on147,277
                                                                                                                                            result
                                                                                            Other economic flows included in net15,924 155,064                           non-financial
                                                                                            assets Share of net profits/(losses) of      $’000568,145
                                                                                                                                   2009 joint venture entity, excluding dividends Net
                                                                                                                                                                     2008
                                                                                                                                                                        613,247
  Note
For the purposesfrom transactions (net operating balance)                                                                                                           $’000
                                                                                            gain/(loss) on financial instruments and statutory receivables/payables Other                    6(a
            result of the cash flow statement, cash includes
       NetFinancial assets Cash and deposits Receivables cash on hand in banks
  Assets                                                                                                                                        (3,815)                    9,911
and investments in money market instruments, net of outstanding bank overdrafts.            gains/(losses) from other economic flows Total other economic flows included
                                                                                                                                                                  48,582
       Other economic financial assets Total result Net gain/(loss) on non-financial
  Investments and other flows included in net financial assets
Cash assetsend of thenet profits/(losses) of joint venture entity, statement dividends Netin net result
       at the Share of financial year as shown in the cash flow excluding is 7 8
                                                                               24                                                                               173,200 (325)
                                                                                                                                                                      615
reconciled to the on financial instruments and sheet as follows:                                                                         (1,149) -(79) (708)
       gain/(loss) related items in the balance statutory receivables/payables Other        Net result for the period
                                                                                                  6(a) 14 6(b) 6(c)                     46,457 164,075            17,271 (327)
                                                                                                                                                                    (360)
                                                                                                                                        18,431(1,936)
                                                                                                                                                 228,963
       gains/(losses) from other economic flows Total other economic flows included Other economic flows - other non-owner changes in equity Changes in         239,053 (397)
  Non-financial assets Inventories Non-current assets classified as
       in net result                                                                        physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                              598 1,153                      25
  held for sale Property, plant and equipment Biological assets Cultural                    -Gain/(loss) taken to equity Total other economic flows - other non-owner
       Net result for the period                                                                                                                (5,751)         355,524 9,514
Due to the State of Victoria‟s investment policy and Government funding
  assets Other assets Total non-financial assets Total assets                               changes in equity                                                  2,376 41
       Other economic flows - other non-owner do not hold a large cash reserve in
arrangements, government departments generallychanges in equity Changes in 9 1110 13 12
                                                                                                                                       313 810 377,771                459
       physical asset revaluation reserve Financial assets available-for-sale reserve: Comprehensive result
their bank accounts. Cash received from the generation of revenue is generally paid                                                                                 15,199 (13)
                                                                                                  25,1(n) 25,1(n)                         22,558 10 22,568 360,151
                                                                                                                                         1,688 41 1,114
       -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                                         15,186
into the State‟s bank account, known as the Public Account. Similarly, any                  Note                                       381,737 610,700          599,204
       changes in equity
departmental expenditure, including those in the form of cheques drawn by the 18
  Liabilities Payables Interest bearing liabilities Provisions Deposits        16 17        Assets Financial assets Cash and deposits Receivables 147,304
       Comprehensive result
  repayable for the payment of goods and services to its suppliers and creditors are
departmentOther Total liabilities                                                           Investments and other financial assets Total16,817   financial assets        24,700
                                                                                                                                                                  73,113
made via the Public Account. The process is such that, the Public Account would                                                         2009 $’000                         2008 24 7 8
                                                                                                                                        133,316 72,297            58,585
       Note
remit cash required for the amount drawn on the cheques. This remittance by the                                                                                           $’000
                                                                                                                                      60,458 353 2,985        345 2,931
       Assets Financial assets presentation of the cheques by
Public Account occurs upon the Cash and deposits Receivables the department‟s                                                                    269,409        282,278
                                                                                            Non-financial assets Inventories Non-current assets classified as           48,582
       Investments and
suppliers or creditors. other financial assets Total financial assets                                                                                                  173,200
  Net assets                                                                                                                                     341,291        316,926
                                                                                    24 7 8 held for sale Property, plant and equipment Biological assets Cultural
The above funding arrangements often result in departments having a notional                                                                  46,457 164,075
                                                                                            assets Other assets Total non-financial assets Total assets5,689            17,271
  Equity in the cash at bank required Reserves Contributed capital
shortfall Accumulated surplus/(deficit)for payment of unpresented cheques at the                                                              18,431 228,963 15,240
                                                                                                                                         (1,260) 37,808                239,053 10 13 12 9 11
       Non-financial assets Inventories Non-current assets classified as 25
  Total equity
reporting date.                                                                                                                        304,743 341,291          295,997
                                                                                                                                                                    598 1,153
       held for sale Property, plant and equipment Biological assets Cultural                                                                                   316,926355,524
       30 June 2009, cash Total non-financial assets of a notional
As at assets Other assets at bank included the amount Total assets shortfall for the payment of unpresented cheques of $2,222,917 (2008 - $2,543,913).
  Commitments for expenditure Contingent liabilities                                10
                                                                               21 22 13 12 9 11
                                                                                            Liabilities Payables Interest bearing liabilities Provisions Deposits     2,376 41 16 17 18
(b) Reconciliation of net result for the period to net cash flows from operating activities                                                 313 810
                                                                                            repayable Other Total Total Transactions with377,771
                                                                                                                      liabilities                                           459
                                                                                                          comprehensiv owners in their 41 1,1141,688                   360,151
                                                                                                                                                             Equity at 30
                                                                                    Equity at 1 July                                        381,737 610,700            599,204
                                                          Note                                             e result $’000 capacity as                         June 2009
       Liabilities Payables Interest bearing liabilities Provisions Deposits       2008 $’000 5,689
                                                                                    16 17 18                       (5,751) owners $’000                     $’000 (1,260)
                                                                                                                                                                       147,304
       repayable Other Total liabilities
  Accumulated surplus/(deficit)                                                                                                 (1,198)                                 73,113
                                                                                            Net assets                                        133,316 72,297            58,585
  Contributions by owners Capital                                                                                                                         295,997 9,846
  appropriations Contributions to other non                                                                                     -9,846 (1,100) 353 2,985
                                                                                                                                           60,458                   345 2,931
Note                                                                              295,997 --295,997                     ----                                       (1,100)
  portfolio entities                                                                                                            8,746
                                                                                            Equity Accumulated surplus/(deficit) Reserves Contributed capital
                                                                                                                                                       269,409 304,743 282,278 25
(a) TheNet assets revaluation reserve Financial                                             Total equity
        assets revaluation reserve arises on the revaluation of land ($15.2m), and buildings and structures ($22.6m).                                                  316,926
                                                                                                                                                       341,291 37,757 51
  Physical asset                                          25 25                                                22,558 10
  assets available-for-sale reserve                                                15,199 41 15,240                             ---                                       5,689
(b) The financial assets available-for-sale revaluation reserve arises on the revaluation of available-for-sale financial assets. Where a revalued financial asset is sold
                                                                                                                   22,568                                          37,808
                                                                                            Commitments for expenditure Contingent a(1,260) financial asset is 21 22
       Equity Accumulated which relates to that financial asset, is effectively realised, and is recognised in profit and loss. Where liabilities 37,808
that portion of the reserve, surplus/(deficit) Reserves Contributed capital                                                                     revalued                15,240
                                                                                    25
  Total equity portion of the reserve which relates to that asset is recognised in profit and loss.
impaired, that at end of financial year
       Total equity                                                                         316,926                16,817 7,548             304,743 341,291 341,291    295,997
                                                                                                                                 Transactions with                     316,926       Equity at 1
                                                                                                                     Total
                                                                                                                                     owners in their Note    Equity at 30          2008 $’000
       Commitments for expenditure Contingent liabilities                           Equity
                                                                                    21 22 at 1 July       comprehensiv
                                                          Note                                                                           capacity as          June 2008
                                                                                 2007 $’000 (5,196)        e result $’000   Total Transactions with
                                                                                            Accumulated surplus/(deficit)              owners $’000          $’000 5,689
                                                                                                                     9,514
                                                                                                               comprehensiv owners in their                       Equity at 30
  Accumulated surplus/(deficit)                                                             Contributions
                                                                                         Equity at 1 July by owners Capital                      1,371
                                                              Note                                              e result $’000 capacity as                          June 2009
  Contributions by owners Capital                                                       2008 $’000 5,689
                                                                                            appropriations Contributions to other non                                             295,997 --29
                                                                                                                          (5,751) owners (1,100) 294,543 2,554
                                                                                                                                       -2,554 $’000              $’000 (1,260)
  appropriations Contributions to other non
       Accumulated surplus/(deficit)
                                                                                            portfolio
                                                                                  294,543 --294,543entities              ----         (1,198) 1,454                (1,100)
  portfolio entities                                                                        Physical asset revaluation reserve Financial                 25 25 295,997
       Contributions by owners Capital                                                                                                                          295,997 9,846 15,199 41 1
  Physical asset revaluation reserve Financial            25 25                             assets available-for-sale reserve -9,846 (1,100)
       appropriations Contributions to other non                                                --295,997 15,199 (13) ----
                                                                                       295,997-54 54                                                 ---
                                                                                                                                                               15,199 41 (1,100)
  assets available-for-sale reserve
       portfolio entities                                                                                          15,186             8,746                        15,240
                                                                                                                                                                        304,743
                                                                                            Total equity at end of financial year                                                            31
       Physical asset revaluation reserve Financial           25 25
  Total equity at end of financial year                                                      289,401
                                                                                        15,199 41 15,240
                                                                                                                     22,558
                                                                                                                   24,700 10 ---                 2,825                37,757
                                                                                                                                                                 316,926 51
       assets available-for-sale reserve                                                                                  22,568                                         37,808
  Note                                                                                                                                       2009 $’000      2008 $’000
                                                                                                                                                                                     Equity at
  Cash flows from operating activities Receipts Receipts from Government                                                                                 Note 550,741
       Total equity at end of financial year                                                      316,926                 16,817 7,548                                  341,291 2007 $’000 (
  Receipts from other entities Goods and Services Tax recovered from the ATO                                                                                       48,286
                                                                                            Accumulated surplus/(deficit)              Transactions with
  Interest received Total receipts Payments Payments of grants and other                                                    Total                                  27,116
                                                                                                                                          owners in their         Equity at 30
  transfers Payments to suppliers and employees Goods and Services Tax paid                 Contributions comprehensiv
                                                                                         Equity at 1 July by owners Capital                                          1,555
Note 26. Summary of compliance with annual parliamentary and
special appropriations
Summary of compliance with annual parliamentary appropriations
The following table discloses the details of the various annual parliamentary appropriations received by the department for the year. In accordance with accrual
output-
     Note                                                                                                                       2009 $’000               2008 $’000
     Income from transactions Output appropriations Interest Sale of goods and                                                                               569,425
     services Grants Other income Total income from transactions                                                                                               4,861
                                                                                               4(a) 4(b) 4(c) 4(d)                 519,355 4,405          48,311 400
                                                                                                                                   40,258 213 99                 161
                                                                                                                                      564,330                623,158
     Expenses from transactions Employee benefits Depreciation and amortisation                                                                              177,584
     Interest expense Grants and other transfers Capital asset charge Other operating                                                                         21,715
     expenses Total expenses from transactions                                                                                                                 8,183
                                                                                               5(a) 5(b) 5(c) 5(d) 5(e)            193,198 21,679            242,752
                                                                                                                                    6,808 175,472             15,736
                                                                                                                                   15,924 155,064            147,277
                                                                                                                                       568,145               613,247
      Net result from transactions (net operating balance)                                                                             (3,815)                 9,911
      Other economic flows included in net result Net gain/(loss) on non-financial
      assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                           615 (325)
                                                                                                                              (1,149) -(79) (708)
      gain/(loss) on financial instruments and statutory receivables/payables Other         6(a) 14 6(b) 6(c)                                       (360) (327)
                                                                                                                                    (1,936)
      gains/(losses) from other economic flows Total other economic flows included                                                                        (397)
      in net result
      Net result for procedures                                                                                                     (5,751)
based management the period „Provision of Outputs‟ and „Additions to Net Assets‟ are disclosed as „controlled‟ activities of the department. Administered 9,514
      Other are
transactions economic flows - other non-owner changes in equity Changes in
       that are asset revaluation reserve Financial assets available-for-sale has no
those physical undertaken on behalf of the State over which the departmentreserve:control or discretion.                                            15,199 (13)
                                                                                            25,1(n) 25,1(n)                    22,558 10 22,568
      -Gain/(loss) taken to equity Total other economic flows - other non-owner                                                                         15,186
       30 June in equity
As at changes 2009

     Comprehensive result                                                                                                             16,817                        24,700
                                                                                                                                2009 $’000                            2008
Note Note                                                                                                                                                            $’000
(a) Includes $63.9m Exceptional Circumstances Interest Rate Subsidy receipts appropriated directly to the Department of Treasury and Finance resulting from recent
          Assets Financial assets Cash and deposits Receivables
     changes to the Council Of financial assets Total financial assets
          Investments and other Australian Governments (COAG) agreement.                                                                                           48,582
                                                                                    24 7 8                                                                        173,200
Provision of Outputs                                                                                                                      46,457 164,075           17,271
                                                                                                                                          18,431 228,963          239,053
          Non-financial assets Inventories Non-current million in Provision
The major areas contributing to the variance of $42.0assets classified as of Outputs:                                                                          598 1,153
          held for sale Property, plant and equipment Biological assets Cultural
• A number of externally funded Research and Development assets were underspent due to delays in completing respective project milestones, predominantly due      355,524
          assets Other assets Total non-financial assets Total projects
to the                                                                              10 13 12 9 11                                                                2,376 41
     redirection of resources towards bushfires, drought and biosecurity emergency responses.                                            313 810 377,771               459
                                                                                                                                           1,688 41 1,114         360,151
• The Clean Coal Victoria initiative experienced delays in meeting milestones due to difficulties in attracting and appointing specialised personnel and the need to
                                                                                                                                         381,737 610,700          599,204
          Liabilities Payables drilling bearing
     finalise the scope of the Interestprogram.liabilities Provisions Deposits      16 17 18                                                                      147,304
          repayable Other Total liabilities                                                                                                                        73,113
• Developing Gold Undercover Initiative was underspent primarily due to the delays associated with change of scope of Information and Communications Technology
     infrastructure and applications required to enable better access to and delivery of new geological information.                      133,316 72,297           58,585
                                                                                                                                        60,458 353 2,985       345 2,931
• A number of Future Farming Strategy projects were underspent due to delays in signing of co-investment contracts which are necessary for the effective delivery of
                                                                                                                                                  269,409         282,278
the initiatives.
          Net assets                                                                                                                              341,291         316,926
  Furthermore, the need for in-depth stakeholder consultation and planning required the rescheduling of critical responsibilities in the aquaculture and climate change
                                                                                    projects.                                                                        5,689
          Equity Accumulated surplus/(deficit) Reserves Contributed capital                                                                (1,260) 37,808          15,240
                                                                                    25
• The Total equity                                                                                                                       304,743 341,291
          Better Services to Farmers initiative marks a dramatic overhaul of the traditional service delivery model. Underestimation of the initial preparation 295,997
                                                                                                                                                                  and
consultation                                                                                                                                                      316,926
     processes resulted in anticipated 2008-09 spending being deferred.
          Commitments for expenditure Contingent liabilities                        21 22
• Significant unexpected commercial and environmental revisions have deferred the delivery of outputs into future years forTransactions with
                                                                                                                           Total    the Energy Technology Innovation
Strategy                                                                                                        comprehensiv owners in their                  Equity at 30
                                                                                          Equity at 1 July
                                                                Note
     initiatives such as the Large Scale Demonstration and Carbon Capture Storage (CCS) projects.                e result $’000 capacity as                     June 2009
                                                                                         2008 $’000 5,689
                                                                                                                         (5,751) owners $’000               $’000 (1,260)
• The Accumulated surplus/(deficit)
          Otway CO2CRC project (CCS Trial) has been interrupted due to concerns about long-term liability issues and delays(1,198)  by industry participants in confirming
funding   Contributions by owners Capital                                                                                                                  295,997 9,846
     contributions. An agreement is expected non reached in 2009-10 in securing a clean energy future for Victoria. ---- -9,846 (1,100)
          appropriations Contributions to other to be                                   295,997 --295,997                                                           (1,100)
                                                                                                                                   8,746
          portfolio redirection of resources to emerging biosecurity risks impacted the delivery of activities resulting in under-expenditure on the Weeds and 304,743
• Considerableentities                                                                                                                                             Pests
          Physical asset revaluation reserve Financial
initiative.                                                     25 25                                                 22,558 10                                  37,757 51
          assets available-for-sale reserve                                              15,199 41 15,240                          ---
                                                                                                                          22,568                                    37,808

     Total equity at end of financial year                                                     316,926               16,817   7,548                          341,291
                                                                                                                               Transactions with
                                                                                                                      Total
                                                                                                                                  owners in their       Equity at 30
Note                                                                                                                            2009 $’000                2008 $’000
Income from transactions Output appropriations Interest Sale of goods and                                                                                       569,425
services Grants Other income Total income from transactions                                                                                                         4,861
                                                                                               4(a) 4(b) 4(c) 4(d)                    519,355 4,405         48,311 400
                                                                                           Additions to Net Assets                    40,258 213 99                    161
                                                                                                                                          564,330               623,158
 Expenses from transactions Employee benefits Depreciation and amortisation               The major areas contributing to the variance of $78.4 million in177,584 to Net
                                                                                                                                                                 Additions
 Interest expense Grants and other transfers Capital asset charge Other operating Assets appropriations:                                                          21,715
 expenses Total expenses from transactions                                                                                                                          8,183
                                                                                          • Substantial rephasing occurred on the Biosciences Research242,752(BRC)
                                                                                               5(a) 5(b) 5(c) 5(d) 5(e)              193,198 21,679              Centre
                                                                                          subsequent to a review by the Expenditure Review Committee approving the
                                                                                                                                      6,808 175,472               15,736
                                                                                       Note                                          15,924 155,064             147,277
                                                                                                                                          568,145               613,247
                                                                                       Income from transactions Output appropriations Interest Sale of goods and
 Net result from transactions (net operating balance)                                  services Grants Other income Total income(3,815)    from transactions        9,911
 Other economic flows included in net result Net gain/(loss) on non-financial                                                                                                         4(a) 4(b
 assets Share of net profits/(losses) of joint venture entity, excluding dividends Net                                                                        615 (325)
                                                                                                                                   (1,149) -(79) (708)
 gain/(loss) on financial instruments and statutory receivables/payables Other                 6(a) 14 6(b) 6(c)                                            (360) (327)
                                                                                                                                          (1,936)
 gains/(losses) from other economic flows Total other economic flows included Expenses from transactions Employee benefits Depreciation and amortisation             (397)
   change to a
 in net result Partnerships Victoria delivery model to allow better value for          Interest expense Grants and other transfers Capital asset charge Other operating
   money outcomes. The underspend in the BRC is also attributable to the delay expenses Total expenses from transactions
 Net result for the period                                                                                                                (5,751)                   9,514
 Other economic flows - other non-owner changes in equity Changes in                                                                                                                  5(a) 5(b
 Note
 physical asset revaluation reserve Financial assets available-for-sale reserve:                                                  2009 $’000                2008 $’000
                                                                                                                                                            15,199 (13)
 Income from transactions Output appropriations flows - other non-owner                        25,1(n) 25,1(n)                      22,558 10 22,568
 -Gain/(loss) taken to equity Total other economic Interest Sale of goods and                                                                                     15,186
                                                                                                                                                                569,425
 services in equity
 changesGrants Other income Total income from transactions                                                                                                          4,861
                                                                                               4(a) 4(b) 4(c) 4(d)
                                                                                       Net result from transactions (net operating balance)
                                                                                                                                      519,355 4,405         48,311 400
 Comprehensive result                                                                                                                     16,817                  24,700
                                                                                                                                      result 213 99
                                                                                       Other economic flows included in net 40,258Net gain/(loss) on non-financial
                                                                                                                                  2009 $’000                           161
                                                                                                                                                                    2008
 Note                                                                                                                                     564,330               623,158
                                                                                       assets Share of net profits/(losses) of joint venture entity, excluding$’000 dividends Net
 Expenses from transactions Employee benefits Depreciation and amortisation gain/(loss) on financial instruments and statutory receivables/payables Other       177,584               6(a) 14
 Assets Financial assets Cash and deposits Receivables
 Interest expense Grants and other transfers Capital asset charge Other operatinggains/(losses) from other economic flows Total other economic flows included     21,715
                                                                                                                                                                 48,582
 Investments and other financial assets Total financial assets
 expenses Total expenses from transactions                                     24 7 8 in net result                                                                 8,183
                                                                                                                                                               173,200
                                                                                                              5(d) 5(e)
                                                                                               5(a) 5(b) 5(c) period
                                                                                       Net result for the                            193,198 21,679
                                                                                                                                        46,457 164,075          242,752
                                                                                                                                                                 17,271
                                                                                                                                      6,808 175,472
                                                                                                                                        18,431 228,963            15,736
                                                                                                                                                               239,053
 Non-financial assets Inventories Non-current assets classified as                     Other economic flows - other non-owner changes in equity Changes in
                                                                                                                                     15,924 155,064             147,277
                                                                                       physical asset revaluation reserve Financial 568,145                 598 1,153
                                                                                                                                          assets available-for-sale reserve:
                                                                                                                                                                613,247
 held for sale Property, plant and equipment Biological assets Cultural                                                                                                               25,1(n)
                                                                                                                                                               355,524
                                                                                       -Gain/(loss) taken to equity Total other economic flows - other non-owner
 assets Other assets Total non-financial assets Total assets
 Net result from transactions (net operating balance)                                                                                     (3,815)                   9,911
                                                                                       changes in equity
                                                                               10 13 12 9 11                                                                  2,376 41
 Other economic flows included in net result Net gain/(loss) on non-financial                                                         313 810 377,771                 459
 assets Share of net profits/(losses) of joint venture entity, excluding dividends NetComprehensive result                               1,688 41 1,114       615 (325)
                                                                                                                                                               360,151
                                                                                                                                   (1,149) -(79) (708)
 gain/(loss) on financial instruments and statutory receivables/payables Other                 6(a) 14 6(b) 6(c)                      381,737 610,700       (360) (327)
                                                                                                                                                               599,204
                                                                                                                                          (1,936)
 gains/(losses) from other economic flows Total other economic flows included Note the purchase of scientific equipment due do complexities in147,304
 Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18 in                                                                            procurement
                                                                                                                                                                the(397)
 in net result
 repayable Other Total liabilities                                                        and Financial assets Cash
                                                                                       Assetsevaluation processes. and deposits Receivables
                                                                                       Investments and other financial assets Total financial assets             73,113
 Net result for the period                                                                                                                (5,751)
                                                                                          • The commencement of construction for Melbourne Markets has9,51424 7 8
                                                                                                                                        133,316 72,297           58,585 been
                                                                                                                                                                     now
 Other economic flows - other non-owner changes in equity Changes in                                                                 60,458 353 2,985       345 2,931
                                                                                          revised to September 2009, consequently cash flows were adjusted to align with
 physical asset revaluation reserve Financial assets available-for-sale reserve:          revised                                              269,409         282,278
                                                                                                                                                            15,199 (13)
 -Gain/(loss)
 Net assets taken to equity Total other economic flows - other non-owner               Non-financial assets Inventories Non-current 10 22,568
                                                                                                                                    22,558 assets classified as
                                                                                               25,1(n) 25,1(n)
                                                                                          construction timeframes.                             341,291            15,186
                                                                                                                                                               316,926
 changes in equity                                                                     held for sale Property, plant and equipment Biological assets Cultural
                                                                                                                                                                   5,689
                                                                                       assets Other assets Total non-financial assets Total assets
 Equity Accumulated surplus/(deficit) Reserves Contributed capital
 Comprehensive result                                                                                                                    (1,260) Revenue Agreements approved 11
                                                                                          The following is a listing of Section 29 Annotated37,808
                                                                                                                                          16,817                 15,240 10 13 12 9
                                                                                                                                                                  24,700
                                                                               25
 Total equity                                                                             by the Treasurer.                           304,743
                                                                                                                                  2009 $’000 341,291           295,997
                                                                                                                                                                    2008
 Note                                                                                                                                                          316,926
                                                                                                                                                                   $’000
 Assets Financial assets Cash and deposits Receivables
 Commitments for expenditure Contingent liabilities                            21 22
 Investments and other financial assets Total financial assets                         Liabilities Payables Interest bearing liabilities Provisions Deposits     48,582 16 17 18
                                                                                                                       Total Transactions with                 173,200
                                                                               24 7 8 repayable Other Total liabilities
                                                                                          Note              comprehensiv owners in their46,457 164,075 Equity at 30
                                                                                                                                                                 17,271
                                                                                    Equity at 1 July
                                                        Note                                                 e result $’000 capacity as 228,963              June 2009
                                                                                          (a) Includes
                                                                                   2008 $’000 5,689 $63.9m Exceptional Circumstances Interest Rate Subsidy receipts
                                                                                                                                        18,431                 239,053
 Non-financial assets Inventories Non-current assets classified as                        appropriated directly to(5,751) owners $’000                   $’000 (1,260)
                                                                                                                      the Department of Treasury and Finance resulting from
 Accumulated surplus/(deficit) equipment Biological assets Cultural                       recent changes to the Council Of(1,198)                           598 1,153
                                                                                                                                Australian Governments (COAG) agreement
 held for sale Property, plant and
                                                                                       Net assets                                                              355,524
 Contributions by ownersnon-financial assets Total assets
 assets Other assets Total Capital                                                                                                                      295,997 9,846
 appropriations Contributions to other non
 portfolio entities
                                                                                           Note 29. Trust account
                                                                               10 295,997 11
                                                                                  13 12 9 --295,997                       ----
                                                                                                                               -9,846 (1,100)
                                                                                                                               8,746313 810 377,771
                                                                                       Equity Accumulated surplus/(deficit) Reserves Contributed capital 459
                                                                                                                                                              2,376 41
                                                                                                                                                                  (1,100)
                                                                                                                                                                304,743
                                                                                                                                         1,688 41 1,114        360,151 25
 Physical asset revaluation reserve Financial
 assets available-for-sale reserve
                                                        25 25
 Liabilities Payables Interest bearing liabilities Provisions Deposits         16 17 18
                                                                                           balances
                                                                                       Total equity
                                                                                   15,199 41 15,240
                                                                                                                 22,558 10
                                                                                                                     22,568
                                                                                                                               --- 381,737 610,700
                                                                                                                                                              37,757 51
                                                                                                                                                               599,204
                                                                                                                                                                  37,808
                                                                                                                                                               147,304
 repayable Other Total liabilities                                                     Commitments for expenditure Contingent liabilities                        73,113 21 22
 Total equity at end of financial year                                                         316,926               16,817 7,548                               341,291
The following is a listing of Trust Account Balances relating to Trust Accounts controlled and administered by the department.          133,316 72,297           58,585
                                                                                                                                Transactions with
                                                                                                                       Total
Cash and Investments as at 30 June 2009                                                                                                           2,985 Equity at 30
                                                                                                                                     60,458 in their
                                                                                                                                    owners 353 Note         345 2,931         Equity at 1 Jul
                                                                                    Equity at 1 July        comprehensiv
                                                        Note                                                                                   269,409
                                                                                                                                         capacity as         June 2008 2008 $’000 5,689
                                                                                                                                                               282,278
                                                                                 2007 $’000 (5,196)          e result $’000
 Net assets                                                                            Accumulated surplus/(deficit)                            $’000
                                                                                                                                       owners 341,291 $’000 5,689
                                                                                                                                                               316,926
                                                                                                                       9,514
 Accumulated surplus/(deficit)                                                         Contributions by owners Capital                          1,371              5,689
 Contributions by owners Capital Reserves Contributed capital
 Equity Accumulated surplus/(deficit)                                                                                                    (1,260) 37,808 294,543 2,554 295,997 --295,997
                                                                                                                                                                 15,240
 appropriations Contributions to other non
                                                                                       appropriations
                                                                               25 294,543 --294,543 Contributions to other non -2,554 (1,100)
                                                                                                                          ----                                    (1,100)
 Total equity                                                                          portfolio entities                             304,743 341,291
                                                                                                                                                1,454          295,997
 portfolio entities                                                                                                                                             295,997
                                                                                                                                                               316,926
                                                                                       Physical asset revaluation reserve Financial               25 25
 Physical asset revaluation reserve Financial           25 25                                                   15,199 (13)                                   15,199 41 15,199 41 15,240
 Commitments for expenditure Contingent liabilities                                              available-for-sale reserve
                                                                               21 22 assets -54 54                                                 ---
 assets available-for-sale reserve                                                                                   15,186 Transactions with                     15,240
                                                                                                                       Total
                                                                                                            comprehensiv owners in their
                                                                                       Total equity at end of financial year                              Equity at 30                316,926
 Total equity at end of financial year                                              Equity at 1 July
                                                                                               289,401
                                                        Note                                                         24,700
                                                                                                             e result $’000 capacity as 2,825                   316,926
                                                                                                                                                             June 2009
 Note                                                                              2008 $’000 5,689                                                        2008 $’000
                                                                                                                                            2009 $’000 $’000 (1,260)
                                                                                                                     (5,751) owners $’000
 Cash flows from operating activities Receipts Receipts from Government                                                                                         550,741       Equity at 1 Jul
 Accumulated surplus/(deficit)                                                                                                 (1,198)            Note
 Receipts from other entitiesCapital and Services Tax recovered from the ATO
 Contributions by owners        Goods                                                                                                                             48,286 2007 $’000 (5,196
                                                                                                                                                        295,997 9,846
 Interest received Total receipts Payments Payments of grants and other 295,997 --295,997 surplus/(deficit)
 appropriations Contributions to other non                                             Accumulated                             -9,846 (1,100)                     27,116
                                                                                                                          ----                                    (1,100)
 transfers Payments to suppliers and employees Goods and Services Tax paid                                                     8,746                                1,555
Note                                                  3
30.                                                   1
Respo                                                 .
nsible
person                                                R
s                                                     e
In accordance with the Ministerial Directions
                                                      m
of the Minister for Finance under the Financial
Management Act 1994, the following                    u
disclosures are made regarding responsible
persons for the reporting period.                     n
Names                                                 e
The persons who held the positions of                 r
Ministers and Accountable Officers in the
department are as follows:                            a
Minister for Agriculture
The Hon. Joe Helper MLA 1 July 2008 to 30             t
June 2009
Minister for Energy and Resources                     i
The Hon. Peter Batchelor MLA 1 July 2008 to
30 June 2009                                          o
Secretary
Mr Richard Bolt 1 July 2008 to 30 June 2009           n
Remuneration
Remuneration received or receivable by the
                                                      o
Accountable Officer in connection with the
management of the department during the
                                                      f
reporting period was in the range: $370,000 -
$379,999 ($320,000 - $329,999 in 2007-08)
Amounts relating to the Ministers are
reported in the financial statements of the           e
Department of Premier and Cabinet.
                                                      x
Other transactions                                    e
Other related transactions and loans requiring
disclosure under the Directions of the Minister
                                                      c
for Finance have been considered and there
are no matters to report.                             u
                                                  N   t
                                                  o   i
                                                  t   v
                                                  e   e
                                                      s
                                                  The base remuneration of executive officers is shown in the
                                                  third and fourth columns. Base remuneration is exclusive of
                                                  bonus payments, long service leave payments, redundancy
                                                  payments and retirement benefits.
The number of executive officers, other than
the Ministers and the Accountable Officer, and              Total remuneration Base remuneration
their total remuneration during the reporting
periods are shown in the first two columns in
the table below in their relevant income bands.



                                                                                    Note
                                                                                    Income from transactions Output appropriations Interest Sale of goods and
                                                                                    services Grants Other income Total income from transactions
                                                                                                                                                                            4(a


                                                                                    Expenses from transactions Employee benefits Depreciation and amortisation
                                                                                    Interest expense Grants and other transfers Capital asset charge Other operating
                                                                                    expenses Total expenses from transactions
                                                                                                                                                                            5(a



                                                                                    Net result from transactions (net operating balance)
                                                                                    Other economic flows included in net result Net gain/(loss) on non-financial
                                                                                    assets Share of net profits/(losses) of joint venture entity, excluding dividends Net
                                                                                    gain/(loss) on financial instruments and statutory receivables/payables Other           6(a
                                                                                    gains/(losses) from other economic flows Total other economic flows included
                                                                                    in net result
                                                                                    Net result for the period
                                                                                    Other economic flows - other non-owner changes in equity Changes in
                                                                                    physical asset revaluation reserve Financial assets available-for-sale reserve:
                                                                                                                                                                            25
                                                                                    -Gain/(loss) taken to equity Total other economic flows - other non-owner
                                                                                    changes in equity
                                                                                    Comprehensive result

                                                                                    Note
                                                                                    Assets Financial assets Cash and deposits Receivables
                                                                                    Investments and other financial assets Total financial assets
                                                                                                                                                                24 7 8


                                                                                    Non-financial assets Inventories Non-current assets classified as
                                                                                    held for sale Property, plant and equipment Biological assets Cultural
                                                                                    assets Other assets Total non-financial assets Total assets
                                                                                                                                                                10 13 12 9 11



                                                                                    Liabilities Payables Interest bearing liabilities Provisions Deposits       16 17 18
                                                                                    repayable Other Total liabilities



                                                                                    2009 $’000
                                                                                    Net assets 2008 $’000

                                                                                    Victorian Auditor-General’s Office Reserves Contributed capital
                                                                                    Equity Accumulated surplus/(deficit) Audit of the department‟s financial report 195 177 1
                                                                                    Appendix one.                                                             25
                                                                                    Total equity
                                                                                    Output performance measures
                                                                                    Appendix two.
                                                                                    Commitments for expenditure Contingent liabilities                        21 22
                                                                                    Budget portfolio outcomes
                                                                                    Appendix three.
                                                                                                                                                                   Equity at 1
                                                                                    Functions and services                              Note
                                                                                                                                                                  2008 $’000
                                                                                    Appendix four.
                                                                                    Accumulated surplus/(deficit)
                                                                                    Governance
                                                                                    Contributions by owners Capital
                                                                                    appropriations Contributions to other non
                                                                                    Appendix five.                                                               295,997 --29
                                                                                    portfolio entities
                                                                                    Our people
                                                                                    Physical asset revaluation reserve Financial
                                                                                    Appendix six.                                       25 25
                                                                                    assets available-for-sale reserve                                             15,199 41 1
                                                                                    Environmental performance
                                                                                    Appendix seven.
                                                                                    Total equity at end of financial year                                                  31
                                                                                    Other information
                                                                                    All grants paid to one institutional sector (e.g. a State general
Note 33.                                                                            government) to be passed on to another institutional sector (e.g. local
                                                                                    government or a private non-profit institution).
Glossary of                                                                         Financial statements
                                                                                    Depending on the context of the sentence where the term „financial
                                                                                    statements‟
terms                                                                               is used, it may include only the main financial statements (i.e.
                                                                                    comprehensive operating statement, balance sheet, cash flow
                                                                                    statements, and statement of
Comprehensive result                                                                changes in equity); or it may also be used to replace the old term „financial
Total comprehensive result is the change in equity for the period other             report‟
than changes arising from transactions with owners. It is the aggregate of          under the revised AASB 101 (Sept 2007), which means it may include
net result and other non-owner changes in equity.                                   the main financial statements and the notes.
Capital asset charge                                                                Intangible assets
The capital asset charge represents the opportunity cost of capital invested        Intangible assets represent identifiable non-monetary assets
in the non-current physical assets used in the provision of outputs.                without physical substance.
Commitments                                                                         Interest expense
Commitments include those operating, capital and other outsourcing                  Costs incurred in connection with the borrowing of funds. Interest expenses
commitments arising from non-cancellable contractual or statutory sources.          include interest on bank overdrafts and short-term and long-term
Employee benefits expenses                                                          borrowings, amortisation of discounts or premiums relating to borrowings,
                                                                                    interest component of finance leases repayments, and the increase in
Employee benefits expenses include all costs related to employment
                                                                                    financial liabilities and non-employee provisions due to the unwinding of
including wages and salaries, leave entitlements, redundancy payments
                                                                                    discounts to reflect the passage of time.
and superannuation contributions.
                                                                                    Interest revenue
Financial asset
                                                                                    Interest revenue includes interest received on bank term deposits,
A financial asset is any asset that is:
                                                                                    interest from investments, and other interest received.
(a) cash;
                                                                                    Joint ventures
(b) an equity instrument of another entity;
(c) a contractual right:                                                            Joint ventures are contractual arrangements between the department
      •     to receive cash or another financial asset from another entity; or      and one or more other parties to undertake an economic activity that is
      •     to exchange financial assets or financial liabilities with another      subject to joint control. Joint control only exists when the strategic
      entity under conditions that are potentially favourable to the entity; or     financial and operating decisions relating to the activity require the
•           (d) a contract that will or may be settled in the entity‟s own equity   unanimous consent of the parties sharing control (the venturers).
instruments and is:
                                                                                    Net acquisition of non-financial assets (from transactions)
      •     a non-derivative for which the entity is or may be obliged to
                                                                                    Purchases (and other acquisitions) of non-financial assets less sales (or
      receive a variable number of the entity‟s own equity instruments; or
                                                                                    disposals) of non-financial assets less depreciation plus changes in
      •     a derivative that will or may be settled other than by the exchange
      of a                                                                          inventories and other movements in non-financial assets. Includes only
                                                                                    those increases or decreases in non-financial assets resulting from
      fixed amount of cash or another financial asset for a fixed number            transactions and therefore excludes write-offs, impairment write-downs and
      of the entity‟s own equity instruments.                                       revaluations.

Grants and other transfers                                                          Net result
Transactions in which one unit provides goods, services, assets (or                 Net result is a measure of financial performance of the operations for the
extinguishes a liability) or labour to another unit without receiving               period. It is the net result of items of revenue, gains and expenses
approximately equal value in return. Grants can either be operating or              (including losses)
capital in nature. While grants to governments may result in the provision          recognised for the period, excluding those that are classified as „other
of some goods or services to the transferor, they do not give the transferor        non-owner
a claim to receive directly benefits of approximately equal value. Receipt          changes in equity‟.
and sacrifice of approximately equal value may occur, but only by                   Net result from transactions/net operating balance
coincidence. For example, governments are not obliged to provide                    Net result from transactions or net operating balance is a key fiscal
commensurate benefits, in the form of goods or services, to particular              aggregate and is revenue from transactions minus expenses from
taxpayers in return for their taxes. For this reason, grants are referred to        transactions. It is a summary measure of the ongoing sustainability of
by the AASB as involuntary transfers and are termed non-reciprocal                  operations. It excludes gains and losses resulting from changes in price
transfers.                                                                          levels and other changes in the volume of assets. It is the component of the
Grants can be paid as general purpose grants which refer to grants that             change in net worth that is due to transactions and can be attributed directly
are not subject to conditions regarding their use. Alternatively, they may          to government policies.
be paid as specific purpose grants which are paid for a particular                  Non-financial assets
purpose and/or have conditions attached regarding their use.                        Non-financial assets are all assets that are not „financial assets‟.
Grants for on-passing
Note 33. Glossary of terms continued
Other economic flows
Other economic flows are changes in the volume or value of an asset or liability that do not result from transactions. It includes gains and losses from disposals,
revaluations and impairments of non-current physical and intangible assets; actuarial gains and losses arising from defined benefit superannuation plans; fair value
changes of financial instruments and agricultural assets; and depletion of
natural assets (non-produced) from their use or removal. In simple terms, other economic flows are changes arising from market re-measurements.
Payables
Includes short and long term trade debt and accounts payable, grants and interest payable.
Receivables
Includes short and long term trade credit and accounts receivable, grants, taxes and interest receivable.
Sales of goods and services
Refers to revenue from the direct provision of goods and services and includes fees and charges for services rendered, sales of goods and services, fees from
regulatory services, work done as an agent for private enterprises. It also includes rental income under operating leases and on produced assets such as buildings
but excludes rent income from the use of non-produced assets such as land. User charges includes sale of goods and services revenue.
Supplies and services
Supplies and services generally represent cost of goods sold and the day-to-day running costs, including maintenance costs, incurred in the normal operations of
the department.
Transactions
Transactions are those economic flows that are considered to arise as a result of policy decisions, usually an interaction between two entities by mutual agreement.
They also include flows within an entity such as depreciation where the owner is simultaneously acting as the owner of the depreciating asset and as the consumer of
the service provided by the asset. Taxation is regarded as mutually agreed interactions between the government and taxpayers. Transactions can be in kind
(e.g. assets provided/given free of charge or for nominal consideration) or where the final consideration is cash. In simple terms, transactions arise from the policy
decisions of the government.
DEPARTMENT OF
           PRIMARY INDUSTRIES




       appendices
           2008–09
                                    Department of Primary Industries
2009 $’000 2008 $’000
                                                                                                          Appendices 2008–09
Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
Appendix one.
Output performance measures
Appendix two.
Budget portfolio outcomes
Appendix three.
Functions and services
Appendix four.
Governance
Appendix five.
Our people
Appendix six.
Environmental performance
Appendix seven.
Other information
Appendix eight.
Disclosure index
Quantity
Animal pest, disease and residue control programs maintained to assist industry to access markets
Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
Landholders complying with pest plant and animal control requirements under the
Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
Minerals and Petroleum Licences, Permits and Authorities under administration
Number of audits completed at mineral and petroleum sites on specific high risk issues
Number of fisheries compliance strategies implemented
Number of state prohibited weed infestations treated (c)
Plant pest, disease and residue control programs maintained to assist industry to access markets
Signed land manager (public and private) agreements to undertake agreed improved land
management practices (h)
Major outputs/deliverables Performance Measures



Strategic and Applied Scientific Research
Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
science based tools, and resource information.
Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are a
Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements fin
international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and pee
that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
and sustainable farming (including aquaculture) and fisheries systems




Timeliness
Agrifood, fisheries and natural resource management research and development project milestones and reports completed on time
Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
Cost
Total output cost
Major outputs/deliverables Performance Measures



Sustainable Practice Change
Facilitate adoption of new ideas and practices, and assist industries and communities to understand, manage and adapt to change driven by economic, social and enviro
securing market opportunities for Victoria.
Quantity Agreements with local government to control pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI
based on identified needs for farm segments (e) Number of regional communities actively supported through structural adjustment programs (g) Number of targeted areas in
management for adjustment (i) Practice change and technical publications submitted to conference proceedings and peer review journals Significant customer interactions
Barriers identified and strategies developed to overcome them
Appendix one. Output performance measures
nm = new measure

             Major Outputs/Deliverables Unit of 2006-07 2007-08 2008-09 2008-09 Performance Measures measure Actual Actual Target Actual

Primary Industries Policy
Develop policy frameworks and legislative reforms that aim to improve investment in, and protection of, energy and resources and primary industries. This is done
through the establishment of efficient and equitable resource definition, allocation and management processes leading to improved market access, industry
performance, efficiency of resource use and reduced adverse impacts on the environment.

Quantity
                                                                                                                                                              (a)
                                                                                                                                                          7


  Exercise strategies for maintaining security of electricity and gas supply Number 2 4 2 Industry information packages released targeted at Minerals and Petroleum
                                                                              (b)
  Number 5 14 14 14 Major strategic policy briefings to government Number nm nm 10 10 Number of structured management arrangements in place for fisheries
                        (c)                                                         (d)
  Number 15 16 20 18 Powerline relocation grants approved Number 18 17 20 24 Strategic policy briefings on energy matters to portfolio minister Number 223
                  (e)
  249 200 280


Quality
 Compliance with criteria for approval of powerline relocation grants Per cent 100 100 100 100 Enhanced Fishing Grants: program components meet agreed
 milestones for delivery Per cent 100 85 100 100 Percentage of key management performance indicators for the relevant stage of current fisheries Per cent 93 92
 >90 94
  management plans that are measured and reported Proportion of Minerals and Petroleum publications and packages requiring post-release correction or recall Per
  cent 0 0 <5 0

Timeliness
  Develop governance structures, marketing strategy and Request for Proposals guidelines for the Per cent nm nm 100 100 future Energy Technology Innovation
                                                                  (f)
  Strategy (ETIS) large scale demonstration project grant rounds

  Fisheries management plans actions implemented within agreed timelines Per cent 91 92 >90 94
  Minerals and Petroleum Input to Environment Effects Statements (EES) completed according Per cent 100 100 100 100 to EES panel timelines Percentage of first
                                                                        (f)
  generation regional Gippsland Basin fluid flow model completed Per cent nm nm 100 100

Cost
  Total output cost $ million 46.2 62.5 50.7 54.3

Notes:
(a) The target for 2008-09 was exceeded due to an expansion of security supply exercise activities undertaken in 2008.
(b) This new measures replaces the three discontinued measures „Major strategic policy advice on energy matters to government‟, „Number of policy initiatives and
    legislative reforms completed that enhance industry competitiveness and sustainability‟ and „Policy projects in progress that promote efficient policies and
    resource allocation‟.
(c) This target was not met due to two plans being dependent on the enactment of new legislative requirements regarding consultation.
(d) This target was exceeded largely due to a higher than expected number of applications for smaller scale projects in 2008-09.
(e) An increased demand for briefings on renewable energy including large scale solar and feed-in-tariff policy resulted in the target for 2008-09 being exceeded.
(f) These new measures reflected new funding for future ETIS initiatives.
Appendix one. Output performance measures continued

              Major outputs/deliverables Unit of 2006-07 2007-08 2008-09 2008-09 Performance Measures measure Actual Actual Target Actual

Regulation and Compliance
Protect the sustainability of Victoria‟s primary and energy industries by regulating natural resource use in the public interest. Encourage best practice behaviours
through a pro-active approach to self-regulation, while undertaking education, inspection and enforcement services to ensure industry and community compliance
with legislation and regulations. Protect the quality and safety of Victoria‟s primary products by building and maintaining Victoria‟s capability to monitor, detect and
respond to disease, pest and residue incidents outbreaks and other biosecurity threats.

     2009 $’000 2008 $’000

      Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
      Appendix one.
      Output performance measures
      Appendix two.
      Budget portfolio outcomes
      Appendix three.
      Functions and services
      Appendix four.
      Governance
      Appendix five.
      Our people
      Appendix six.
Quality
      Environmental performance
2
  (j) Appendix seven.
      Other with international and national quality assurance standards by meeting certification authorities‟ Number 3 3 3 required performance audits on animal and
Complianceinformation
plant health programs and agriculture/veterinary chemical use
      Appendix eight.
Compliance with relevant industry standards for animal welfare Per cent 96 96 >95 96 Enhance or maintain levels of community compliance to achieve sustainability
      Disclosure index
within a fisheries resource Per cent 94 93 >90 92.7 and/or area
      Quantity
      Animal pest, disease and residue control active Per cent 21 21 <20 20 industry to access markets
Exploration and mining licences which are not programs maintained to assist Levels of compliance are maintained to ensure the sustainability of priority fish species
      Environmental and
Per cent 83 91 >90 88.5 compliance audits of critical Minerals and Petroleum sites completed (a)
      Landholders complying with pest plant and animal control requirements under the
      Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
Timeliness
      Minerals and Petroleum Licences, Permits and Authorities under administration
      Number of audits Exploration mineral and petroleum determined after three months
Minerals and Petroleumcompleted at licence applications not sites on specific high risk issuesPer cent 2 0 <5 0 Mining industry work-plans not processed in one month
      Number of fisheries compliance applications not determined after four months Per cent 0 0 <5 0 National quality assurance and animal welfare programs
Per cent 2 5.5 <5 0 Mining licence strategies implemented
      Number of state prohibited weed Per cent 100 100 (c)
implemented within required timelines infestations treated >95 100 Response time to animal pest, disease, residue and disaster incidents Hours <24 <24 <24 <24
      Plant pest, disease and residue control programs maintained to assist industry to access markets
Response time to plant pest, disease, residue and disaster incidents Hours <24 <24 <24 <24
      Signed land manager (public and private) agreements to undertake agreed improved land
      management practices (h)
Cost Major outputs/deliverables Performance Measures
                                                  (k)
Total output cost $ million 84.8 101.8 86.8 105.3

Notes:
     Strategic and Applied Scientific Research
      Use science measure for 2008-09 reflecting the re-direction of regulation resources to manage critical environmental and compliance activities following the
(a) This was a newand innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
      science based tools, responsibilities to the Victorian Work Cover Authority, effective January 2008.
transfer of OHS regulatory and resource information.
      Quantity expansion of the audit program was achieved in 2008-09 as there was levels (a)Area of the State for which within the inspection unit, as was required
(b) A moderate Annual percentage increase in Victorian milk volume based on 2007-08no significant diversion of resources first generation regional 3D geological models are av
      Postgraduate
in previous years. students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements fin
      international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
      competencies have been transferred from the Department of Sustainability PhD students in (DSE). The 2006-07 and and technical publications in international
(c) These measures established/upgraded by DPI (f) Number of postgraduate level and Environmenttraining by DPI (f) Scientific2007-08 Actuals are as published in the and pee
DSE annual reports.
      that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
      and sustainable farming (including aquaculture) and fisheries systems




     Timeliness
     Agrifood, fisheries and natural resource management research and development project milestones and reports completed on time
     Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
     Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
     Cost
     Total output cost
     Major outputs/deliverables Performance Measures
(d) The target was exceeded as overall compliance rates with pest plant and animal control requirements under the Catchment and Land Protection Act remained
high.
(e) This target was not met due to a higher level of licence relinquishments mainly attributable to the financial downturn within the mining industry, brought on by the
global financial crisis.
(f) The scope of the targeted audit program covering Weeds and Pests and Site Security across mine and extractive sites was expanded following the identification of
a higher number of issues at sites detected in the early phase of each audit program. This enabled a more comprehensive review of sites across the state and led to
the target being exceeded.
(g) This target was exceeded due to a significant increase in the number of infestations treated such as Mexican feather grass (MFG) infestations treated and
recovered through the MFG Incursion program.

(h) This measure relates to funding provided for the „New Action on Weeds and Pests‟ initiative.
(i) A successful partnership approach with key land managers has led to a greater uptake of formal agreements than expected, particularly for Regionally Prohibited
Weed treatments, and resulting in the target being exceeded.
(j) Following a record of 40 fruit fly outbreaks in Victoria in 2007-08, the Australian Quarantine and Inspection Service did not undertake audits of any state fruit fly
programs in the past year.
(k) Actual expenditure exceeded the published budget as a result of additional costs incurred for pest and diseases control, relating to locust, fruit fly, Potato Cyst
Nematode and Mexican feather grass outbreaks, along with the response to the Yallourn Mine batter failure.
Appendix one. Output performance measures continued
20092009 $’000 2008 $’000
     $’000 2008 $’000

     Victorian Auditor-General’s Office of the the department‟s financial report 195 177 195
Victorian Auditor-General’s Office AuditAudit ofdepartment‟s financial report 195 177 195 177 177
     Appendix
Appendix one. one.
     Output performance measures
Output performance measures
     Appendix
Appendix two. two.
     Budget portfolio outcomes
Budget portfolio outcomes
     Appendix three.
Appendix three.
     Functions and services
Functions and services
     Appendix
Appendix four. four.
     Governance
Governance
     Appendix
Appendix five. five.
     Our people
Our people
     Appendix
Appendix six. six.
     Environmental performance
Environmental performance
     Appendix seven.
Appendix seven.
     Other information
Other information
     Appendix eight.
Appendix eight.
     Disclosure index
Disclosure index                                                                                                                                                               insid
     Quantity
Quantity
     Animal disease and and residue control programs maintained to assist industry to access markets
Animal pest,pest, disease residue control programs maintained to assist industry to access markets
     Environmental and compliance audits of critical Minerals and Petroleum completed (a)
Environmental and compliance audits of critical Minerals and Petroleum sites sites completed (a)
     Landholders complying with plant and and animal control requirements under
Landholders complying with pest pest plant animal control requirements under the the
     Catchment and Protection Act Act within agreed timeframes and and in targeted areas
Catchment and LandLand Protection19941994 within agreed timeframes in targeted areas (c) (c)
     Minerals and Petroleum Licences, Permits and Authorities under administration
Minerals and Petroleum Licences, Permits and Authorities under administration
     Number of audits completed at mineral and petroleum on specific high risk risk issues
Number of audits completed at mineral and petroleum sites sites on specific highissues
     Number of fisheries compliance strategies implemented
Number of fisheries compliance strategies implemented
     Number of prohibited weed infestations treated (c)
Number of statestate prohibited weed infestations treated (c)
      pest, disease and and residue control programs maintained to assist industry to access markets
PlantPlant pest, disease residue control programs maintained to assist industry to access markets
     Signed manager (public and and private) agreements to undertake agreed improved
Signed land land manager (public private) agreements to undertake agreed improved land land
     management practices
management practices (h) (h)
    Major outputs/deliverables Performance Measures
Major outputs/deliverables Performance Measures


    Strategic Applied Scientific Research
Strategic and and Applied Scientific Research
      Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
 Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by investing
      science based tools, and resource information.
 science based tools, and resource information.
      Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a) of the the State for which first generation regional 3D geological models are av
 Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)AreaArea ofState for which first generation regional 3D geological models are availab
      Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements fin
 Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements finalise
      international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and science
 international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core core sc
      competencies established/upgraded by DPI (f) Number of postgraduate PhD students in training by DPI DPI (f) Scientific and technical publications in international and rev
 competencies established/upgraded by DPI (f) Number of postgraduate level level PhD students in training by (f) Scientific and technical publications in international and peer pee
Notes:
      that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
 that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that supp
 and sustainable farming (including aquaculture) and fisheries systems Dairy
      and sustainable reflected funding aquaculture) and fisheries the
(a) This new measure farming (includingfor the „High Productivity in systems Industry‟ initiative.
(b) In 2008-09, a single patent application was split into multiple applications on the advice of patent attorneys, resulting in a larger number of intellectual property
protection applications than expected.
(c) DPI‟s new Research and Development (R&D) Strategy focused on fewer but larger integrated R&D projects, rather than a large number of small projects.
Consequently there were fewer commercial R&D agreements finalised in 2008-09.
      Timeliness
 Timeliness
      Agrifood, fisheries and natural resource management research and development project milestones and reports completed on
 Agrifood, fisheries and natural resource management research and development project milestones and reports completed on time time
(d) This new measure reflected funding for the „Securing and Developing Services to Farmers‟ initiative and Future Farming initiatives.
      Provision of technical advice, diagnostic identification on pests and and diseases including suspected exotics within agreed timeframes
 Provision of technical advice, diagnostic identification teststests on pests diseases including suspected exotics within agreed timeframes
      Victorian Initiatives for Minerals and Petroleum (VIMP) releases meeting timetable
(e) The increase infor Minerals and Petroleum (VIMP) data data releases meeting timetable
 Victorian Initiatives workshops/conferences reflected the scope and relevance of DPI science on an international level and the need to engage with global
     collaborators to address important issues in agricultural science.
 CostCost
 TotalTotal output
(f) These newcost cost reflected new funding for the „Securing and Developing Services to Farmers‟ initiative and Future Farming initiatives.
       output measures
      Major outputs/deliverables Performance Measures
 Major outputs/deliverables Performance Measures
(g) The target was exceeded in 2008-09 due to the availability of new students and project timelines for student inclusion. This measure was consolidated with the
     measure „New Postgraduate students engaged‟ in 2009-10 and the target has been increased.
      Sustainable Practice Change
 Sustainable Practice Change
(h) The target was exceeded due to an increase in publications associated with the Channel Deepening Project.
      Facilitate adoption of new ideas and practices, and assist industries and communities to understand,              and adapt to change driven by economic,         and environ
 Facilitate adoption of new ideas to anpractices, and assist industries and (Major Integrating Initiative) beingmanageout by to change driven Research Division. social environmen
(i) The target was exceeded due and additional sponsored R&D project communities to understand, manage and adapt the Biosciences by economic, social and
                                                                                                                carried
      securing market opportunities for Victoria.
 securing market opportunities for Victoria.
 Quantity Agreements with with government to control pests on of resources to(a) Farming families participating in preventative
      Quantity of some milestones was delayed due control pests on roadsides emergency response and in DPI DPI preventative health programs (c) Number of existing DPI
(j) The delivery Agreements local local government to to diversion roadsides (a) Farming families participating recovery activity. health programs (c) Number of existing DPI progrp
 based on identified needs for Actual expenditure due to of regional communities actively supported through structural adjustment programs (g) Number of targetedand areas in
      based on identified needs for segments (e) Number adjusted delivery timelines for the Energy Technology Innovation adjustment programs (g) Number of targeted
(k) Published budget exceeds farm farm segments (e) Number of regional communities actively supported through structuralStrategy, Otway CO2CRC (CCS Trial) areas in whic
      management for adjustment (i) Practice change and technical publications submitted to conference proceedings and review journals Significant customer interactions to fa
 management for adjustment (i) Practice change and technical publications submitted to conference proceedings and peer peer review journals Significant customer interactions
Future Farming initiatives.
      Barriers identified and strategies developed to overcome
 Barriers identified and strategies developed to overcome themthem


Notes:
(a) This new measure related to new funding for the „New Action on Weeds and Pests‟ initiative.
(b) Support from the Municipal Association of Victoria for the Interim Roadsides grants program contributed to an increased involvement/agreements with local
government.
(c) This measure related to funding provided for the „Family Farm Health‟ initiative.
(d) Participation was based on farmer availability which was affected by seasonal conditions, ill health, farm exits and off-farm employment. Seven programs
    were delayed and will be run in the first quarter of 2009-10.
(e) This new measure related to funding provided for the „State-of-the-Art Services to Farm Businesses‟ initiative.
(f) The full year result was lower than the target due to extra work being undertaken in the start up phase of the „State of the Art Services to Farm Businesses‟
     initiative.
     This resulted in four of the existing programs being realigned in 2008-09. The remaining Horticulture program will be realigned from 1 July 2009.
(g) This measure related to funding provided for the „Working with Rural Communities – Rural Futures‟ initiative.
(h) The target was exceeded as the AgFutures program was expanded to work with 12 small farming communities per annum.
(i) This measure related to funding provided for the „Case Management for Farmers‟ initiative.
(j) The target was exceeded due to case management being implemented across all five Victorian Rural Financial Counselling Service areas through funding from the
Future Farming Strategy and the Victorian Drought Package announced in 2008-09.
(k) The target was exceeded due to an increased number of requests and opportunities to present at prominent national and international conferences.

(l) This measure replaced the „Agriculture Development projects – percentage of planned evaluation activities completed‟ measure. It is based on the key projects of
     the
     Practice Change Project Assessment Group.
(m) This target was not met due to significant increases in emergency response and recovery activity for bushfires and drought.
(n) The increase in actual expenditure against published budget largely reflected additional funding received for drought assistance programs and Commonwealth
and State Exceptional Circumstances Interest Rate Subsidy (EC IRS) assistance. The purchase of land for the Melbourne Market relocation project also contributed
to the variance.
                                                                                 Total income from transactions 561.0 480.2 16.8
Appendix two. Budget portfolio
outcomes
                                                                                 2008-09 2008-09 Variance Actual Budget % Note
                                                                                 Other economic flows included in net result
The Budget Portfolio Outcomes provides a comparison between the actual             Net gain/(loss) on non-financial assets (1.1) -100.0 6
financial statements of all General Government sector entities within the
portfolio and the forecast financial information published in the Budget Paper     Net gain/(loss) on financial instruments (0.1) -100.0
No. 4 2008-09 Statement of Finances (BP4). The Budget Portfolio Outcomes           and statutory receivables/payables
comprise the operating statements, balance sheets, cash flow statements,           Other gains/(losses) from economic flows (0.7) -100.0 7
statements of equity, and administered item statements.
                                                                                 Total other economic flows (1.9) -100.0 included in net result
The Budget Portfolio Outcomes have been prepared on a consolidated basis                              Net result (5.8) 0.2 (2,975.6)
and includes all General Government sector entities within the portfolio.
Financial transactions and balances are classified into either controlled or
administered categories as agreed with the Treasurer in the context of the       Other economic flows - other
published statements in BP4.                                                     non-owner changes in equity
                                                                                   Asset revaluation reserve 22.6 -100.0 8
For 2008-09 only, the presentation formats of the Estimated Financial              Financial assets available-for-sale 0.0 -100.0 reserve Other (0.0) -100.0
Statements that were presented in BP4 in May 2008 have been recast to
match the new formats in the 2009 Financial Report of the Department of
Primary Industries.                                                              Total other economic flows 22.6 -- other non-owner
                                                                                 changes in equity 18.8 -included in net result
The following Budget Portfolio Outcomes statements are not subject to
audit by the Victorian Auditor General‟s Office and are not prepared on                           Comprehensive result 16.8 0.2 (2,975.6)
the same basis as the department‟s financial statements, which are also
included in this report.                                                         The following notes provide an explanation of the major items that
                                                                                 contributed to the variation between the 2008-09 Actual and Budget
                                                                                 allocations.

Comprehensive operating                                                          Notes:
                                                                                   1 Variance mainly relates to Treasurer‟s Advances for drought emergency
statement For the year ended                                                       support, Biosecurity threats and bushfire suppression and recovery
30 June 2009                                                                       efforts. Such initiatives includes the Municipal Rate Subsidy, Exceptional
                                                                                   Circumstances Interest Rate Subsidy (ECIRS), On-Farm Productivity
                                                                                   Improvement grants, along with Biosecurity threats such as locust control
($‟million)
                                                                                   and fruit fly eradication.
2008-09 2008-09 Variance Actual Budget % Note
Net result from continuing operations                                              2 Variance largely represents the recognition of interest revenue of the
                                                                                   half-share commitment in the Royal Showgrounds Redevelopment project
Income from transactions Appropriations - Payments made on 519.4                   on DPI‟s books.
  435.8 19.2 1 behalf of the State Interest 4.4 1.1 300.5 2 Sales of goods
                                                                                    3 Variance mainly relates to the reimbursements received under the
  and services 30.9 32.8 (5.8) Grants -0.7 (100.0) Other income 6.4 10.0            National Emergency Animal Disease Response Agreement. These
  (36.2) 3                                                                          reimbursements are transferred to the Department of Treasury and
                                                                                    Finance to refund previous supplementation provided for eligible
                                                                                          costs incurred in the response to the Equine Influenza
     2009 $’000 2008 $’000                                                                Outbreak in 2007-08.

     Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177Variance is mainly due to acknowledging of the present value
                                                                                        4 195 177
     Appendix one.                                                                      adjustment of funding received for the Royal Showgrounds
     Output performance measures                                                        Redevelopment project.
     Appendix two.                                                                       5 Variance primarily relates to increased payments for the
     Budget portfolio outcomes                                                           ECIRS drought relief program.
     Appendix three.
                                                                                         6 Variance relates to the loss on sale of VicFleet vehicles.
     Functions and services
                                                                                         7 Variance is associated with the change in present value of
     Appendix four.
                                                                                         the long service leave provision as a result of discount rate
     Governance                                                                          revisions.
     Appendix five.
                                                                                         8 Movement relates to a revaluation of building assets to fair value.
     Our people
     Appendix six.
     Environmental performance
     Appendix seven.
     Other information
     Appendix eight.
     Disclosure index
     Quantity
     Animal pest, disease and residue control programs maintained to assist industry to access markets
     Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
     Landholders complying with pest plant and animal control requirements under the
     Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
     Minerals and Petroleum Licences, Permits and Authorities under administration
Balance sheet As at 30 June 2009
($‟million)

2008-09 2008-09 Variance Actual Budget % Note
Assets Financial assets
  Cash and deposits Receivables Other financial assets

Total financial assets

Non-financial assets
  Inventories Non-financial assets classified as held
  for sale, including disposal group assets Property, plant and equipment Biological assets Other

Total non-financial assets
                                                                           38.2 48.2 (20.8) 1
                                                                           58.9 67.4 (12.6) 2
                                                                          129.3 158.1 (18.2) 3
                                                                           226.5 273.6 (17.2)



                                                                             0.3 0.6 (47.8) 4
                                                                             0.8 1.2 (32.5) 5

377.8 398.1 (5.1)
                                                                             1.7 2.4 (29.7) 6
                                                                             1.1 0.5 122.7 7

                                                                           381.7 402.6 (5.2)
                                                                    Total assets 608.2 676.3 (10.1)

                                             2009 $’000 2008 $’000
Liabilities
  Payables Interest bearing liabilities                                              Provisions
                                               Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
                                               Appendix one.
                                               Output performance measures
                                               Appendix two.
                                               Budget portfolio outcomes                   Total liabilities
 2009 $’000 2008 $’000
                                               Appendix three.
 Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
                                               Functions and services
 Appendix one.                                 Appendix four.
 Output performance measures
                                               Governance
 Appendix two.                                                                             The following notes provide an explanation of the major items that contributed
                                               Appendix five.
 Budget portfolio outcomes                                                                 to the variation between the 2008-09 Actual and Budget allocations.
                                               Our people
 Appendix three.
                                               Appendix six.
 Functions and services                                                                    Notes:
                                               Environmental performance
 Appendix four.
                                               Appendix seven.
   1 The movement is mainly attributed to lower than expected revenue for fee-for-service projects in 2008-09.
 Governance
                                               Other information
  2 Movement
 Appendix five. primarily relates to receipts for trade debtors from external co-funded projects, combined with accruals raised for Exceptional Circumstances
                                               Appendix eight.
  Interest Rate Subsidy (ECIRS) program and from the Department of Sustainability and Environment. These invoices were previously raised in 2007-08.
 Our people
                                               Disclosure index
  3 Movement                                   re-phasing
 Appendix six. predominantly relates to the Quantity of cash flows for the Melbourne Market Relocation project to align with the revised construction
  timeframes.
 Environmental performance                     Animal pest, disease and residue control programs maintained to assist industry to access markets
                                                produce following compliance stocktake.
   4 Movement relates to a reduction in farmEnvironmental and a State-wideaudits of critical Minerals and Petroleum sites completed (a)
 Appendix seven.
                                               Landholders complying with pest plant and animal control requirements under the
 Other information
                                               Catchment and held for sale.
  5 Movement relates to the recognition of VicFleet vehiclesLand Protection Act 1994 within agreed timeframes and in targeted areas (c)
 Appendix eight.
                                               State-wide stocktake with a lower Permits and Authorities under administration
  6 Movement represents the outcome of a Minerals and Petroleum Licences, number of animal breeding stock on hand.
 Disclosure index                                                                                                                                                              insid
                                               Number of audits completed at mineral and petroleum sites on specific high risk issues
 Quantity
   7 Movement is due to a prepayment of software licences on behalf of the Shared Business Systems in accordance with licensing agreements.
                                               Number of fisheries compliance strategies implemented
 Animal pest, disease and residue control programs maintained to assist industry to access markets
                                               Number of state prohibited weed infestations treated (c)
  8 Movement and compliance audits of critical Minerals and Petroleum Changes in Equity.
 Environmental is explained by the adjustments made in the Statement of sites completed (a)
                                               Plant pest, disease and residue control programs maintained to assist industry to access markets
 Landholders complying with pest plant and animal control requirements under the
                                               Signed land manager (public
  9 Movement represents a revaluation of building assets to fair value. and private) agreements to undertake agreed improved land
 Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
                                               management practices (h)
  10 Movement is primarily due to Permits flow re-phasings of major capital projects such as the Biosciences Research Centre and the Melbourne Market
 Minerals and Petroleum Licences, the cash and Authorities under administration
  Relocation projects to reflect mineral andMajor outputs/deliverables Performance Measures
                                                in their respective specific high risk issues
 Number of audits completed atthe revisions petroleum sites onexpenditure patterns.
 Number of fisheries compliance strategies implemented
 Number of state prohibited weed infestations treated (c)
                                               Strategic and to assist Scientific Research
 Plant pest, disease and residue control programs maintainedApplied industry to access markets
                                               Use science undertake agreed improved land
 Signed land manager (public and private) agreements toand innovation to increase the productivity, profitability, sustainability, international competitiveness and export value o
         Appendix two. Budget portfolio outcomes continued
         The following notes provide an explanation of the major items that contributed

         Cash flow statement
         to the variation between the 2008-09 Actual and Budget allocations.

         For the year ended 30 June 2009
         Notes:
rgency support, 2008-09 2008-09 Variance biosecurity threats and bushfire suppression and recovery efforts. Such Actual Budget % Note initiatives includes the Municipal
         Rate Subsidy, Exceptional Circumstances

         Cash flows from operating activities
         Receipts from Government 519.4 435.8 Receipts from other entities 46.1 44.1 Goods and Services Tax recovered from ATO 0.6 Interest received 4.5 1.1 Other
         receipts 2.9
                             Interest Rate Subsidy (ECIRS), On-Farm Productivity Improvement grants, along with biosecurity threats such as locust control and fruit fly
                             eradication.
          19.2 1 2 Variance relates to the Goods and Services Tax (GST) component of accrual on 4.4
               2009 $’000 2008 $’000                                                 invoices raised in 2007-08.
                                                                                     100.0 2 3 Variance largely represents the recognition of interest revenue of the 311.9 3
               Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177 Royal Showgrounds Redevelopment project
                                                                                     half-share commitment in the
               Appendix one.                                                         -in DPI‟s books.
               Output performance measures
               Appendix two.                                                          Total receipts 573.4 480.9 19.2 4 Variance primarily relates to increased payments for the
                                                                                                                             ECIRS drought
               Budget portfolio outcomes
               Appendix three.
               Functions and services
               Appendix four. relief program.
               Governance5 Movement predominantly relates to re-phasing cash flows for the Melbourne
               Appendix five.                        93.0 4 Market Relocation project to align with the revised construction timeframes.
               Our people
                               (0.5) 6 Variance relates predominantly to cash flow re-phasing of the Biosciences
               Appendix six. 100.0 Research Centre project to reflect the new delivery model under the Partnerships Victoria arrangement.
               Environmental performance
           0.0
               Appendix seven.
                               -7 Movement is primarily due to cash flow re-phasings of major capital projects such as the Biosciences Research Centre and the Melbourne
               Other information
                               Market Relocation
               Appendix eight.
               payments (556.9)
         Total Disclosure index (472.1) 18.0 projects to reflect the revisions in their respective expenditure patterns. Net cash flow from/(used in) 16.6 8.8 88.4
               Quantity
                                                                                               8 Movement markets
               Animal pest, disease and residue control programs maintained to assist industry to access is mainly due to the repayment of an advance for Recreational
               Environmental
         operating activities and compliance audits of critical Minerals and Petroleum sites completed (a)
               Landholders complying with pest plant and animal control requirements under the
               Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
                                                                                                  Fishing Licences buyback being offset by the VicFleet lease liability.
               Minerals and Petroleum Licences, Permits and Authorities under administration
               flows from investing activities
         Cash Number of audits completed at mineral and petroleum sites on specific high risk issues
               Number of fisheries compliance strategies implemented
         Net investment (25.1) (41.0) (38.9) 5 Payments for non-financial assets (17.2) (63.2)
               Number of state prohibited weed infestations treated (c)
         (72.8) 6 Proceeds from sale of non-financial assets 7.5 --
               Plant pest, disease and residue control programs maintained to assist industry to access markets
               Signed land manager (public and private) agreements to undertake
         Net cash flow from/(used in) (34.8) (104.2) (66.6) investing activities agreed improved land
               management practices (h)
             Major outputs/deliverables Performance Measures
         Cash flows from financing activities
         Owner contributions by State Government 8.6 96.0 (91.1) 7 Repayment of finance leases (0.6) --Net borrowings (0.1) (1.0) (86.4) 8
               Strategic and Applied Scientific Research
         Net cash flows from/(used in) 7.8 95.0 (91.8) financing activities
              Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
               science based tools, and resource information.
         Net increase/(decrease) (10.4) (0.4) 2,497.8 in cash equivalents
               Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are av
               and cash equivalents 48.6 48.6 (f) Number beginning of the intellectual property protection Number of commercial technology research and development agreements fin
         Cash Postgraduate students engaged(0.0) at theof applications forfinancial year
                at end of the financial year 38.2 48.2 (20.8)
         Cash international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
               competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and pee
               that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
               and sustainable farming (including aquaculture) and fisheries systems




               Timeliness
               Agrifood, fisheries and natural resource management research and development project milestones and reports completed on time
                         Statement of changes in equity For the year ended 30 June 2009
($‟million)




Closing balance 30 June 2009 (Budget) 4.8 392.0 0.0 15.2 412.0

2009 $’000 2008 $’000

 Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
 Appendix one.
 Output performance measures
 Appendix two.
 Budget portfolio outcomes
 Appendix three.
 Functions and services
 Appendix four.
 Governance
 Appendix five.
Variance - Comprehensive result (%) 3072% ---8207% 1 Variance - Transactions with owners in their capacity as owners (%) --91% ---91% 2
 Our people
 Appendix six.
The following notes provide an explanation of the major items that contributed to the variation between the 2008-09 Actual and Budget allocations. Notes:
 Environmental performance in the Comprehensive Operating Statement.
1.    Movement is explained
 Appendix seven.is explained in the Balance Sheet.
2.    Movement
 Other information
 Appendix eight.
 Disclosure index                                                                                                                                                             insid
 Quantity
 Animal pest, disease and residue control programs maintained to assist industry to access markets
 Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
 Landholders complying with pest plant and animal control requirements under the
 Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
Minerals and Petroleum Licences, Permits and Authorities under administration
Number of audits completed at mineral and petroleum sites on specific high risk issues
Number of fisheries compliance strategies implemented
Number of state prohibited weed infestations treated (c)
Plant pest, disease and residue control programs maintained to assist industry to access markets
Signed land manager (public and private) agreements to undertake agreed improved land
management practices (h)
Major outputs/deliverables Performance Measures



Strategic and Applied Scientific Research
Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by investing
science based tools, and resource information.
Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are availab
Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements finalise
international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core science
competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and peer rev
that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that supp
and sustainable farming (including aquaculture) and fisheries systems




Timeliness
Agrifood, fisheries and natural resource management research and development project milestones and reports completed on time
Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
Cost
Total output cost
Major outputs/deliverables Performance Measures



Sustainable Practice Change
Facilitate adoption of new ideas and practices, and assist industries and communities to understand, manage and adapt to change driven by economic, social and environmen
securing market opportunities for Victoria.
Quantity Agreements with local government to control pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI progr
based on identified needs for farm segments (e) Number of regional communities actively supported through structural adjustment programs (g) Number of targeted areas in whic
                                                                                                   Total administered assets 53.0 66.5 (20.3)
Appendix two. Budget portfolio                                                      2008-09 2008-09 Variance Actual Budget % Note
                                                                                    Administered liabilities
outcomes continued                                                                  Payables 12.4 4.8 158.4 8


                                                                                    The following notes provide an explanation of the major items that
Administered items statement As at 30                                               contributed to the variation between the 2008-09 Actual and Budget
June 2009                                                                           allocations.
                                                                                    Notes:
($‟million)
                                                                                       1 Variance relates to the repayment from the Victorian Energy
2008-09 2008-09 Variance Actual Budget % Note                                          Networks Corporation of unutilised funds in the Energy Tariff
Administered income
Output appropriations ---Sale of goods and services 61.3 49.2 24.7 1 Grants               2009 $’000 2008 $’000
39.5 46.4 (15.0) 2 Interest 0.0 --Other income 56.4 48.0 17.5 3
                                                                                          Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
Total administered revenue 157.2 143.6 9.5                                                Appendix one.
                                                                                          Output performance measures
                                                                                          Appendix two.
Administered expenses
                                                                                          Budget portfolio outcomes
Expenses on behalf of the State ---Grants and other transfers ---Payments
                                                                                          Appendix three.
into Consolidated Fund 177.5 143.3 23.9 4
                                                                                          Functions and services
Total administered expenses 177.5 143.3 23.9                                           Rebate Scheme as a result of the scheme finalisation in 2007-08.
                                                                                          Appendix four.
                                                                                          Governance
                                                                                       2 Varaince mainly reflects lower than expected receipts from the
                                                                                       Catchment Management Authorities due to the redirection of resources
                                                                                          Appendix five.
Other economic flows - other non owner changes in equity                               towards emergency management activities during 2008-09.
                                                                                          Our people
                                                                                      Appendix six.
                                                                                    3 The variance is due to an increase in revenue collected for mineral
      2009 $’000 2008 $’000
                                                                                    and tenement royalties, along with the reimbursements received under
                                                                                      Environmental performance
                                                                                    the National Emergency Animal Disease Response Agreement. These
     Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195seven.
                                                                                      Appendix 177
                                                                                    reimbursements are transferred to the Department of Treasury and
     Appendix one.                                                                    Other to refund previous supplementation provided for eligible costs
                                                                                    Finance information
     Output performance measures
                                                                                      Appendix eight.
                                                                                    incurred in the response to the Equine Influenza Outbreak in 2007-08.
     Appendix two.                                                                    Disclosure index
     Budget portfolio outcomes                                                      4 Variance reflects greater than expected receipts for royalties and user
                                                                                      Quantity
                                                                                    charges as outlined above, which have been transferred into the to assist industry to acces
                                                                                      Animal pest, disease and residue control programs maintained
     Appendix three.
                                                                                    Consolidated Fund. compliance audits of critical Minerals and Petroleum sites completed
                                                                                      Environmental and
     Functions and services
     Appendix four.
                                                                                      Landholders complying with earnings and result control requirements under the
                                                                                    5 Variance represents retainedpest plant as a animalof the net
                                                                                      Catchment the Land Protection Act 1994 within agreed timeframes and in targeted area
                                                                                    operations of and department.
     Governance
                                                                                      Minerals and Petroleum Licences, Permits and Authorities under administration
     Appendix five.                                                                 6 Variance primarily relates to a reduction in accrued revenue for
                                                                                      Number of audits completed at mineral and petroleum sites on specific high risk issues
OtherOur people
      42.0 --5                                                                     the Exceptional Circumstances Interest Rate Subsidy (ECIRS)
                                                                                      Number of fisheries compliance strategies implemented
                                                                                      Number of state prohibited resulting from payment of
                                                                                   program and mineral royaltiesweed infestations treated (c)invoices
     Appendix six.
 Total other economic flows 42.0 --- other non owner changes in                    raised inpest, disease and residue control programs maintained to assist industry to access
                                                                                      Plant 2007-08.
equity
     Environmental performance
                                                                                      Signed land manager inter-entity private) agreements to revenue
                                                                                   7 Variance relates to the (public and transfer of administeredundertake agreed improved lan
     Appendix seven.
                   Comprehensive result 21.8 0.3 (6,834)                              management practices (h)
                                                                                   collected to represent amounts banked into DPI‟s books.
     Other information                                                                Major outputs/deliverables Performance Measures
     Appendix eight.                                                               8 Variance relates to revenue received from external funding bodies for
Administered assets                                                                projects not yet commenced.
Cash Disclosure index 2.2 2.6 Receivables 47.9 63.4 (24.5) 6 Other financial
     and deposits 2.3
     Quantity                                                                         Strategic and Applied Scientific Research
assets 2.8 0.8 256.0 7
     Animal pest, disease and residue control programs maintained to assist industry to access markets
                                                                                      Use science and innovation to increase the productivity, profitability, sustainability, intern
     Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
                                                                                      science based tools, and resource information.
     Landholders complying with pest plant and animal control requirements under the  Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels
     Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
                                                                                      Postgraduate students engaged (f) Number of applications for intellectual property protect
      Minerals and Petroleum Licences, Permits and Authorities under administration international scientific workshops/conferences led/organised by DPI to promote science l
                                                                                       competencies established/upgraded by DPI (f) Number of postgraduate level PhD student
      Number of audits completed at mineral and petroleum sites on specific high risk issues
      Number of fisheries compliance strategies implemented                            that promote productive and sustainable farming (including aquaculture) and fisheries sy
      Number of state prohibited weed infestations treated (c)                         and sustainable farming (including aquaculture) and fisheries systems
      Plant pest, disease and residue control programs maintained to assist industry to access markets
      Signed land manager (public and private) agreements to undertake agreed improved land
      management practices (h)
      Major outputs/deliverables Performance Measures
                                                                                            Timeliness
                                                                                            Agrifood, fisheries and natural resource management research and development project
                                                                                            Provision of technical advice, diagnostic identification tests on pests and diseases includ
      Strategic and Applied Scientific Research                                             Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
      Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
      science based tools, and resource information.                                        Cost
                                                                                             levels (a)Area of
      Quantity Annual percentage increase in Victorian milk volume based on 2007-08Total output cost the State for which first generation regional 3D geological models are av
                                                                                            protection Number of commercial technology research
      Postgraduate students engaged (f) Number of applications for intellectual propertyMajor outputs/deliverables Performance Measures and development agreements fin
      international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
      competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and pee
                                                                                recreational fishing and aquaculture industries. It manages Victoria‟s
Appendix three.                                                                 marine and freshwater fish resources for the optimal benefit of the
                                                                                community through an ecosystem approach, world-class fisheries
Functions and                                                                   management, forward-thinking policy and excellence in field service
                                                                                delivery, including compliance.

services                                                                        Biosecurity Victoria: Led by Executive Director Hugh Millar, the division is
                                                                                responsible for preventing and responding to pest and disease incidents
                                                                                affecting Victoria‟s agricultural and food industries, including bio-terrorism
                                                                                threats. The division regulates chemical use for pest control and diseases in
The Department of Primary Industries (DPI) operates within a strong
                                                                                food production systems, and ensures the appropriate use and treatment of
governance framework that ensures due diligence and accountability.
                                                                                animals. It is the state‟s key investor and policy maker in biosecurity.
It also ensures we meet our policy, service delivery, science
responsibilities and legislative requirements. The department is led by the
                                                                                Energy And Earth Resources Group
Secretary, Richard Bolt, who reports to DPI‟s two Ministers and is
supported by the Executive Committee.                                           The Energy, Earth Resources and Major Projects Group encompasses
                                                                                the energy and earth resources industries, including sector-specific
DPI‟s groups align with its key areas of responsibility. Each group             policy, regulation and investment facilitation. It includes:
consists of several divisions or units.
                                                                                Earth Resources: Led by Acting Executive Director Cliff Kavonic
                                                                                (previously Richard Aldous), the division stimulates wealth generation for the
Agriculture Research and Development                                            state by facilitating the sustainable development of Victoria‟s earth
                                                                                resources, and by regulating and promoting the exploration and
                                                                                development of Victoria‟s extractive, minerals and petroleum resources.
This Group encompasses the agriculture and fisheries sectors, including
the delivery of sectorspecific research, development, extension, regulation     Energy Technology and Innovation: Led by Director Peter Redlich, the
and investment facilitation, as well as the department‟s emergency              Energy Technology and Innovation Strategy ensures that Victoria‟s total
management work. It includes:                                                   investment in pre-commercial energy and related greenhouse gas reduction
                                                                                technologies delivers the best commercial and environmental outcomes in
Future Farming Systems Research: Led by Executive Director Dr Ron               line with Government policy. It focuses on both brown coal and renewable
Prestidge, the division develops innovative farming systems that deliver        energy technologies to drive technologies to market uptake.
production and environmental benefits for the temperate zone of
south-east Australia.                                                           Energy Sector Development : Led by Executive Director, Marianne
                                                                                Lourey, the Energy Sector Development Division is responsible for
Biosciences Research: Led by Executive Director German Spangenberg,             monitoring and developing energy and earth resources markets and
the division is responsible, for innovation in biosciences and bio-protection   regulatory frameworks, facilitating investment in energy supply, networks
essential to the prosperity and well-being of Victoria‟s primary industries     and end-use efficiency, and leading the management of energy
through leading science and strong science capacity. Its work improves          emergencies.
the performance of primary industries through the development and
application of new technologies and practices.                                  Throughout the year, the Group also had responsibility for major projects for
                                                                                which accountability has subsequently been transferred.
Office of Science, Technology and Commercialisation : Led by Chief
of Science and Technology Clive Noble, the office is responsible for the        Melbourne Markets Relocation Project: Led by Project Director Richard
detailed implementation and on-going development of DPI‟s investment            Brookie, the project is responsible for the relocation of the Wholesale Fruit
framework consolidation, including development of DPI‟s four and 20 year        and Vegetable Market from Footscray Road to new and efficient premises at
strategies for the Agriculture and Fisheries sector, incorporating              Cooper Street, Epping by 2012. Responsibility for this project was
performance evaluation and planning DPI‟s science capability. The office        transferred to the Department of Innovation, Industry and Regional
also manages the commercialisation of DPI developed technologies.               Development in March 2009.
                                                                                Biosciences Research Centre Project: Led by Executive Project Director
                                                                                Alan Young, the project is to build a world class facility for agricultural
Agriculture And Fisheries Services                                              biosciences research and development. The project is a joint venture
                                                                                between the State Government through DPI and La Trobe University. DPI
This group includes the divisions of Farm Services, Fisheries and               has responsibility for the project‟s budget, governance, stakeholder
Biosecurity.                                                                    management, staff relocation and the implementation of an agreed science
                                                                                model that reflects current and future science requirements. Also to
Farm Services Victoria: Led by Executive Director Ron Harris, the division
                                                                                oversee master planning, procurement, design, construction and
is responsible for delivering regulatory and advisory activities covering
                                                                                commissioning of the facility which has been outsourced to Major Projects
profitable and sustainable farming systems, biosecurity compliance,
                                                                                Victoria, a Division of the Department of Innovation, Industry and Regional
emergency planning and management, and capacity building of agricultural
                                                                                Development, under a client-service arrangement.
communities.
                                                                                Responsibility for this project has transferred to the Agriculture and
Fisheries Victoria: Led by Acting Executive Director Anthony Hurst
                                                                                Fisheries Group in June 2009.
(previously Peter Appleford), the division works with stakeholders to
ensure the sustainable development of Victoria‟s commercial and
                                                                                   critical issues, including future energy strategy, coal allocation and
Appendix three. Functions                                                          transport energy.
                                                                                   Business and Corporate Services Group
and services continued
                                                                                   The Business and Corporate Services Group is responsible for the
                                                                                   corporate management framework that directly supports the achievement
Policy and Strategy Group                                                          of departmental objectives. It includes:
                                                                                   People and Culture: Led by Executive Director Fran Boyd, the human
The Policy and Strategy Group (PSG) is responsible for providing policy            resources division is responsible for attracting, retaining and developing
analysis and advice to DPI and its ministers on agriculture, forestry, natural     DPI‟s people. It builds a performance culture by delivering a range of
resource management, energy and earth resources. PSG also plays a lead             operational services, and drives strategic, people-related projects and
role in developing DPI‟s strategic direction. The clear link between policy        processes throughout the department.
and strategy provided through PSG‟s creation strengthens DPI‟s capacity
                                                                                   Marketing and Communication: Led by Executive Director Jeremi
to effectively manage its resources to best achieve its objectives. It
                                                                                   Moule, the division is responsible for maintaining and enhancing DPI‟s
includes:
                                                                                   reputation through the strategic management, development and
Agriculture and Natural Resources Policy: Led by Executive Director                implementation of its marketing and communication function. It also
Luke Wilson, the division it is responsible for the development of                 provides communication support to DPI‟s divisions.
agricultural and natural resource policy on behalf of the department and
                                                                                   Finance and Business Services: Led by Chief Financial Officer Chris
Victorian Government by providing high level strategic policy advice to the
                                                                                   O‟Farrell, the division is responsible for providing high quality expert
Deputy Secretaries, Secretary and Minister for Agriculture.
                                                                                   advice and support services to the department and portfolio ministers on
Cabinet and Legislation Services: Led by Director Carmel Collins, the              budget management and coordination, financial management, analysis
branch is responsible for Ministerial and parliamentary matters, as well as        and reporting, accounting and taxation policies and practices and
the legislative program for the agriculture, energy and resources portfolios. It   business administration.
ensures DPI participates effectively in inter-agency and inter-governmental
                                                                                   Knowledge, Information and Technology: Led by Chief Information
processes, and provides expertise and advice on legal and regulatory
                                                                                   Officer Gordon Caris, the division is responsible for providing strategic
matters. Its legislative role includes preparing instruments to support DPI‟s
                                                                                   direction on the use and investment of information technology to meet the
emergency management functions. The Regulatory Reform unit is
                                                                                   business requirements of DPI, as well as day-to-day management of
responsible for the Reducing the Regulatory Burden Initiative. The initiative
                                                                                   knowledge, information and technology service delivery.
focuses on reducing the administrative and compliance burden of state
regulation on business and the not for profit sector.                              Infrastructure and Facilities Management: Led by Executive Director
                                                                                   Gayle Porthouse, the division is responsible for providing DPI‟s capital asset
Economics and Policy Research: Led by Chief Economist Robert
                                                                                   investment strategy and the upgrade and maintenance of the department‟s
Douglas, the branch provides advice in designing and implementing
                                                                                   land, buildings, plant and equipment. It also provides advice, analysis and
micro-economic reforms in the primary industry sector to promote growth
                                                                                   reporting on infrastructure priorities and environmental sustainability within
in the Victorian economy. The branch also hosts a statistical information
                                                                                   DPI to meet whole-of-Victorian-Government requirements and targets.
service.
                                                                                   Office of the General Counsel: Led by General Counsel Giovanna
Strategic Policy: Led by Manager Craig Hough, the branch‟s responsibility
                                                                                   Tivisini, the Office of the General Counsel is responsible for the
includes leading the development and review of the DPI Strategic Plan and
                                                                                   provision of high-level, strategic legal and assurance services to DPI
providing technical and strategic advice to the development of DPI strategy.
                                                                                   including regulatory and commercial advice and litigation management,
It also manages DPI involvement in whole of government strategic
                                                                                   risk management, and contract and procurement advice. The office
initiatives, including inquiries, policy and strategy.
                                                                                   also coordinates DPI‟s internal audit and fraud control programs and
Office of Energy and Earth Resources Strategic Policy: Led by                      manages Freedom of Information requests and the department‟s
Executive Project Director James Hider, the Office was created following a         insurance policies.
restructure of energy and earth resources policy in March 2009. The focus
is in leading development of strategic policy advice to government on
                                                                              The Secretary is the head of the department and reports to DPI‟s two
Appendix                                                                      Ministers. DPI‟s governance structure was reviewed and revised in
                                                                              December 2006.
four.                                                                         The Executive Committee is the primary decision-making committee
                                                                              for the department, which comprises the Secretary and four Deputy
Governance                                                                    Secretaries.
                                                                              The Management Forum, which comprises the Secretary, Deputy
                                                                              Secretaries, Executive Directors and selected Directors, is the primary
                                                                              forum to consider and discuss policy and strategic issues of relevance to
Executive committee profile                                                   the department.

Secretary                                                                     The Executive Committee and the Management Forum are supported by:
Richard Bolt B.E. (Electrical), Master Public Policy and Management           The Finance, Planning and People Sub-Committee advises on finance,
Leads the department and the DPI Executive Committee to drive the             planning, people, OH&S and other administrative risks, policies, practices
effective development and delivery of programs and policies to promote        and procedures. Representation on this group is provided primarily by the
sustainable development of the primary and energy industries. Provides        department‟s Business Managers and Executive Directors from Business
advice to portfolio Ministers and leads DPI‟s input to strategic              and Corporate Services.
whole-of-government and inter-governmental forums.                            Chair: Joanne de Morton, Deputy Secretary, Business and Corporate
                                                                              Services
Acting Deputy Secretary, Energy, Earth Resources and
Major Projects                                                                The Emergency Management Standing Committee coordinates DPI‟s
                                                                              emergency response planning and deployment consistent with the
Dr Richard Aldous Ph.D, DIC, M.Aus IMM                                        department‟s emergency management strategy. In addition to DPI senior
Responsible for providing strategic advice to the Secretary and Minister      management representation, the committee includes representatives from
for Energy and Resources concerning the energy, minerals and extractive       the Office of the Emergency Services Commissioner and the Department
industries. He is responsible for major capital projects, including the       of Sustainability and Environment.
Melbourne Markets relocation and Biosciences research Centre (BRC).           Chair: Bruce Kefford, Deputy Secretary, Agriculture and Fisheries
Richard also oversees the delivery of Energy Technology Innovation.
Deputy Secretary Dale Seymour B.A. (Political Science), FIPAA, MAICD is       The Gene Technology Standing Committee oversees the
on a six month secondment.                                                    development of appropriate policies and procedures for gene technology
                                                                              research and its application in DPI. In addition to DPI senior
                                                                              management representation, the committee includes a representative
Deputy Secretary, Policy and Strategy
                                                                              from the Department of Sustainability and Environment and an
Dr Deborah Peterson Ph.D, M.Sc., B.B.B.S. (Hons), GAICD                       independent external member.
Leads the Policy and Strategy Group which manages the delivery of             Chair: Prof. Sir Gus Nossal, DPI Chief Scientist (concluded February
policy and strategy and oversees the department‟s cabinet, legislative        2009) / Dr Graham Mitchell, DPI Chief Scientist (commenced February
and ministerial responsibilities.                                             2009).”

Deputy Secretary, Business and Corporate Services                             The Audit and Risk Management Standing Committee provides
                                                                              independent assurance, oversight and review of financial management
Joanne de Morton MBA, Grad. Cert. Public Sector Mgt, GIACD.                   and reporting, compliance with applicable laws, regulations and
                                                                              standards, risk management planning, and review of the efficiency and
Responsible for providing the corporate management framework that helps
the department achieve its objectives. The major focus is on strengthening    effectiveness of operations.
the department‟s reputation by anticipating and preventing corporate risks,   Chair: Peter Lewinsky (independent member)
providing high-quality corporate governance and achieving best practice in
business and corporate service delivery.                                      Indpendent Members: Kathy Grigg, Dr Michele Allan

                                                                              The Accredited Purchasing Unit (APU) Standing Committee advises
Deputy Secretary, Agriculture and Fisheries
                                                                              on government procurement and contract management issues, and
Dr Bruce Kefford B.Sc.(Hons), Ph.D. Graduate Management Qualification         scrutinises and approves major procurement and acquisitions including
(AGSM), FIPAA, MAICD                                                          consultancies.
Responsible for advising the Secretary and Minister for Agriculture on the    Chair: Giovanna Tivisini, General Counsel, Business and Corporate
sustainable growth of the agriculture and fisheries industries, and for       Services.
biosecurity, research and development, practice change, investment and
emergency response functions.
Executive role
                                                                               Incident reporting and analysis
Appendix                                                                       The DPI Safety Incident Management System (SIMS) was further
                                                                               enhanced during 2008-09. SIMS is web-based and allows employees to
five. Our                                                                      submit incident reports and workplace hazards from their desktops. The
                                                                               system gives DPI real-time trend data, performance reporting and the
people                                                                         ability to implement control measures at manager and supervisor levels.
                                                                               Improved reporting and analysis of data functions were developed to
                                                                               ensure appropriate follow up of actions and improved analysis of injury and
Occupational Health and Safety                                                 incident data.
                                                                               Emergency management
Institute of Public Administration Australia (IPAA) Award for
                                                                               DPI staff provided support during the Victorian bushfire emergency. To
Healthy and Safe Workplaces
                                                                               ensure the health and safety of its personnel during emergency operations,
DPI won the 2008-09 IPAA award for healthy and safe workplaces for its         DPI conducts OHS quality assurance checks and a due diligence audits to
PrimarySafe OHS Management System. This award recognises                       ensure compliance with the OHS Act 2004 and identify opportunities for
departments, agencies and internal work units that demonstrate leadership      improvement. The process is overseen by DPI‟s Emergency Management
and commitment to promoting healthy, safe and inclusive work                   Taskforce. DPI initiated a comprehensive return to work and recovery
environments. The award promotes the public sector as a model employer,        program to support its emergency response and rural recovery efforts. The
offering working environments that attract and retain excellent people.        program helped employees in their return to work to substantive duties and
                                                                               to address any potential longer term impacts.
PrimarySafe includes the organisational structure, planning activities,
responsibilities, practices, procedures and resources for developing,          Promoting health and safety
implementing, achieving, reviewing and maintaining OHS policy.
                                                                               The department celebrated WorkSafe Week with a range of activities
PrimarySafe was developed using a strategic framework of the Australian        state-wide. Many local workplaces celebrated with healthy lunches and
Standard AS 4801 - Occupational Health and Safety Management                   morning teas. Staff from around the state participated in the Global
Systems – Specification with Guidance for Use. This standard provides a        Corporate Challenge. The department‟s
world recognised benchmark for OHS excellence and allows DPI to be             „Fit for Work, Healthy for Life‟ Program continued with staff receiving
flexible in the management of OHS                                              vaccinations,
                                                                               health assessments and advice on keeping fit and healthy lifestyle issues.
Employee Engagement Survey
                                                                               WorkCover and injury management
DPI‟s Employee Engagement Survey was held in December 2008 with staff
recording an 89% agreement rating on the statement “DPI provides a safe        The WorkCover and Injury Management Coordinator continued to improve
working environment for me”. This is a new high benchmark for safety           rehabilitation and return to work outcomes for employees. DPI continued its
amongst government, for profit and not-for-profit organsations surveyed by     successful “Early Intervention Strategy” and provided assistance to
Best Practice Australia. No other organisation in the previous 16 years had    employees and managers to achieve a successful return to work for injured
scored so highly in this category.                                             employees. More than 450 staff were assisted by activities involving
                                                                               ergonomic assessments, counselling and the provision of ergonomic
People Matter Survey 2008                                                      furniture.
The 2008 Pople Matter Survey, conducted by the State Services Authority
identified that five out of the top 10 responses for DPI employees were for         2009 $’000 2008 $’000
OHS issues including:
                                                                                     Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
•       My organisation is committed to health and safety improvements               Appendix one.
97% agreement                                                                        Output performance measures
•        Matters that can effect health and safety in my organisation are            Appendix two.
addressed                                                                            Budget portfolio outcomes
  by work instruction, policies and procedures 96% agreement                         Appendix three.
                                                                                     Functions and services
• Corrective action is taken by my organisation when unsafe conditions are
                                                                                     Appendix four.
   identified through incident / injury reports 97% agreement
                                                                                     Governance
Audit                                                                                Appendix five.
DPI maintains a comprehensive OHS Audit Program which provides a                     Our people
snapshot of the department‟s health and safety management system and                 Appendix six.
provides fact based information that is used to review the effectiveness the         Environmental performance
OHS management system and to identify and plan for improvements.
                                                                                     Appendix seven.
State-wide audits on working in isolation and emergency                              Other information
management were conducted in 2008-09.
                                                                                     Appendix eight.
Consultation                                                                         Disclosure Health
                                                                               Occupational index and Safety Statistics 2008-09
                                                                                     Quantity
DPI maintains an effective OHS consultative structure with elected health
                                                                                     Animal pest, disease and residue control programs maintained to assist industry to acces
and safety representatives and site-based OHS committees at all                      Environmental and compliance audits of critical Minerals and Petroleum sites completed
departmental worksites. Each local OHS committee is responsible for
developing and implementing an OHS action plan. This drives ownership
                                                                                     Landholders reporting with pest plant and animal control requirements
                                                                               The overall level ofcomplying of OHS statistics decreased in comparison to under the
                                                                                     Catchment and Land Protection Act 1994 within agreed timeframes and in targeted area
at a local level and promotes local programs as well as the implementation     the previous financial year, largely driven by reduced hazard and incident
of departmental OHS policies and procedures. Local plans feed into DPI‟s             Minerals and Petroleum Licences, Permits and Authorities under administration
                                                                               without injury reporting.
strategic OHS plan and ensure the department‟s 12 key risks are                      Number of audits completed at mineral and petroleum sites on specific high risk issues
effectively managed.                                                                 Number of fisheries compliance strategies implemented
                                                                                     Number of state prohibited weed infestations treated (c)
                                                                                     Plant pest, disease and residue control programs maintained to assist industry to access
                                                                                     Signed land manager (public and private) agreements to undertake agreed improved lan
                                                                                     management practices (h)
The overall number of WorkCover claims increased by two during                   DPI sponsored 1078 places in 22 professional development courses at 12
2008-09. The total number of standard claims decreased by 15 although            different locations throughout 2008-09.
the number of minor claims increased by 17. The number of WorkCover              Leadership effectiveness
claims with time lost by more than two weeks decreased by four.
                                                                                 Management and leadership training continued to be a strong emphasis
The average claim costs have decreased by $33,452. This is mainly due to         for the department. Following the evaluation of the DPI Leadership and
the changing profile of DPI‟s claims which shows an increase in minor            Management Development Framework in 2008, the existing two-phased
WorkCover claims and a decrease in standard WorkCover claims. DPI‟s              management approach was reviewed and refreshed. Throughout 2008-09,
proactive Early Intervention Program ensured the impact of the increasing        112 managers completed the programs on offer.
minor WorkCover claims was kept to a minimum.
                                                                                 A total of 27 potential and existing managers also successfully completed
                                                                                 the nationally recognised Frontline Management qualifications, organised
                                                                                 annually to support capability growth and cross collaboration across the
Workplace relations                                                              department.

In 2008/09, six Grievances were formally referred to DPI‟s Grievance             Diversity management
Registrar as follows:                                                            DPI continued to enhance its culture of inclusion by incorporating a focus
• one Performance and Progression Management System (PPMS)                       on diversity into its business planning processes and operations. Tailored
grievance                                                                        programs and strategies as required through the Diversity Framework are
   –not sustained                                                                continuing to be developed.

•         two selection grievances – one not sustained, one resolved             Throughout this framework, divisions were required to identify diversity
                                                                                 strategies and related actions within 2008-09 business plans.
•         one alleged bullying grievance -not sustained
                                                                                 The department supported events celebrating and educating people on
•         one value rangerReview grievance -upheld
                                                                                 diversity issues, including: International Women‟s Day, Cultural Diversity
•         one general grievance -not accepted.                                   Week, National Aboriginal and Islander Day Observance Committee Week
                                                                                 and International Day of Disability.
Organisational capability                                                        Reward and recognition
                                                                                 DPI has continued to acknowledge staff achievements through the
Employee Engagement Survey
                                                                                 promotion and integration of the following processes, a bonus scheme,
DPI conducted an Employee Engagement Survey (EES) in 2008 which                  recognition of service, everyday reward and recognition, performance and
focused on culture and employee engagement factors at the organisational         progression management system, divisional awards and whole of
level and the local level. The EES data was from a snap shot in time -           departmental Primary Elements Awards.
between 21 November and 5 December 2008. 76% of DPI staff responded,
                                                                                 The Primary Elements Awards program was a particular success in
this is a high response rate for this kind of survey. The survey results are
                                                                                 2008, with 57 nominations for employee/team achievements across
informing actions at both the local and organisational level: with local
                                                                                 seven categories.
mangers identifying areas for improvement and implementing action plans
and at the organsiational level results have informed the DPI 2009-2011          The winners were:
People Strategy so that people management practices are directly
                                                                                 Collaboration and Internal Partnerships Future Farming Strategy team -
supporting the DPI Strategic Plan.
                                                                                 James Hider, Sarah Dolan, Deb Courtney, Susannah Tymms, Lucy Van
The survey highlighted DPI‟s strengths and areas for improvement. 61%            Leest, Gavan Dwyer, Bob Douglas, Bill Fisher, Emily Phillips, Stephen
of employees said that DPI is a Truly Great Place to Work, this gives a          Clark, Kristen Parer, Ron Harris, Tim Ada, Neil Barr, Brendan Roughead,
measure of the percentage of employees strongly aligned with the                 Jeremi Moule, Lisa Wheildon, Cara Sputore, Caroline Jackson, Anita
organisation. The EES indicated                                                  Voros, Kerry Robins and Donna Kennedy.
that DPI has considerable strengths in the areas of: collegiality; sense of
                                                                                 Customer Service The Broiler Code Review team - Julie Simons and Kira
pride in the work and making a difference; and being a flexible, supportive
                                                                                 Goodall.
and safe workplace.
                                                                                 Innovation The 3D Victoria Project Modelling team - Dr Tim Rawlingm,
In response to the survey feedback DPI will be focussing on strengthening
                                                                                 Dr Peter Tingate, Chris Osborne, Ben Williams, Phil Skladzien and
the role of values in the organisation with particular regard to recruitment
                                                                                 Scott Welch.
and people management. Progress will be measured in the next EES
which is planned for late 2010 or early 2011.                                    Leadership For his role as the public face of the Victorian Equine
                                                                                 Influenza emergency response – Dr Hugh Millar.
People strategy
                                                                                 Safe-T-Care Initiative For his role in identifying and leading the
The DPI People Strategy was developed in 2009 to enable the department
                                                                                 development of a state wide Standard Operating Procedure for the
to deliver its strategic priorities. The People Strategy aims to position DPI
                                                                                 Landscape Protection Field Operations - John Balfour.
as an adaptable, flexible and resilient organisation by building capability in
our people to support DPI‟s existing strengths while evolving the way we         Sustainability Initiative The VEET (Victorian Energy Efficiency Target)
work.                                                                            team - James Golden, Daniel Craig, Andrew Lam and Freda Mandikos.
Learning and development                                                         Young Achiever Dylan Rowe.
                                                                                                                   Special Projects
Appendix
five. Our                                                                            Table 3: Reconciliation of executive numbers with executive
                                                                                    officers‟ remuneration Note 31 in the Financial Statements as
people continued                                                                     at 2009 $’000 2008 $’000
                                                                                    30
                                                                                          Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
Executive officers – DPI and portfolio                                                    Appendix one.
                                                                                          Output performance measures
agencies                                                                                  Appendix two.
                                                                                                                       June 2009
                                                                                          Budget portfolio outcomes
The number of executives identified in this report is based on the
number of executive positions occupied and vacant at the end of the                       Appendix three. $’000
                                                                                          2009 $’000 2008
financial year. Disclosures in the report of operations contain                           Functions and services
information on:                                                                           Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
                                                                                          Appendix four.
                                                                                          Appendix one.
•          Executive positions                                                            Governance
                                                                                          Output performance measures
•          Gender composition                                                             Appendix five.
                                                                                          Appendix two.
                                                                                          Our people
                                                                                          Budget portfolio outcomes
•          Variances between the current and previous reporting period.
                                                                                          Appendix six.
                                                                                          Appendix three.
The reconciliation of executive officers between the report of operations and             Functions and performance
                                                                                          Environmental services
                                                                                          2009 $’000 2008 $’000
Note 31 to the financial statements „remuneration of executives‟ is to                    Appendix seven.
                                                                                          Appendix four.
improve the                                                                               Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
                                                                                          Other information
                                                                                          Governance
transparency and completeness of disclosed information.                                   Appendix one.
                                                                                          Appendix eight.
                                                                                          Appendix five.
                                                                                          Output performance measures
For a department, an executive officer is a person employed as an                         Disclosure index
                                                                                          Our people
                                                                                          Appendix two.
executive under Part 3, Division 5 of the Public Administration Act 2004.                 Quantity
                                                                                          Appendix six. outcomes
For portfolio authorities, an executive officer is a person employed as an                Budget pest, disease and residue control programs maintained to assist industry to acces
                                                                                          Animal portfolio
executive officer at an annual remuneration rate not less than an executive               Environmental performance
                                                                                          Environmental and compliance audits of critical Minerals and Petroleum sites completed
                                                                                          Appendix three.
officer employed by a department.                                                         Landholders complying with pest plant and animal control requirements under the
                                                                                          Appendix seven.
                                                                                          Functions and services
                                                                                          Catchment and Land Protection Act 1994 within agreed timeframes and in targeted area
                                                                                          Other information
The reporting of executive positions has been classified into two distinct                Appendix four.
categories: „ongoing‟ and „special projects‟.                                             Minerals and Petroleum Licences, Permits and Authorities under administration
                                                                                          Appendix eight.
                                                                                          Governance
                                                                                          Number of audits completed at mineral and petroleum sites on specific high risk issues
• Ongoing executives are those responsible for functions or outputs                       Disclosure index $’000
                                                                                          2009 $’000 2008
                                                                                          Appendix five.
                                                                                          Number of fisheries compliance strategies implemented
                                                                                          Quantity
expected to                                                                               Our people
                                                                                          Number of state prohibited weed infestations treated (c)
                                                                                          Animal pest, disease and residue control programs maintained financial report 195 177 1
                                                                                          Victorian Auditor-General’s Office Audit of the department‟s to assist industry to acces
                                                                                          Plant pest, disease compliance audits of critical Minerals and Petroleum sites completed
                                                                                          Environmental and and residue control programs maintained to assist industry to access
                                                                                          Appendix six.
                                                                                          Appendix one.
       2009 $’000 2008 $’000                                                              Signed land complying with and private) agreements to requirements under the
                                                                                          Landholders manager (publicpest plant and animal controlundertake agreed improved lan
                                                                                          Environmental performance
                                                                                          Output performance measures
                                                                                          management practices (h)
                                                                                          Catchment and Land Protection Act 1994 within agreed timeframes and in targeted area
       Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195seven.
                                                                                          Appendix two.
                                                                                                      177
                                                                                          Minerals and Petroleum Licences, Permits Measures
                                                                                          Major outputs/deliverables Performanceand Authorities under administration
       Appendix one.                                                                      Other information
                                                                                          Budget portfolio outcomes
       Output performance measures                                                        Number of audits completed at mineral and petroleum sites on specific high risk issues
                                                                                                      eight.
                                                                                          Appendix three.
       Appendix two.                                                                      Number of fisheries compliance strategies implemented
                                                                                          Disclosureand services
                                                                                          Number of index Applied Scientific Research
                                                                                          Functions and
                                                                                          Strategicstate prohibited weed infestations treated (c)
       Budget portfolio outcomes                                                          Quantity four.
                                                                                          Plant pest, disease and residue control programs maintained to assist industry to access
                                                                                          Appendix
                                                                                          Use science and innovation to increase the productivity, profitability, sustainability, intern
       Appendix three.                                                                                    disease (public and control agreements to undertake agreed improved lan
                                                                                          Animal pest, managerand residue private)programs maintained to assist industry to acces
                                                                                          Signed based
                                                                                          scienceland tools, and resource information.
                                                                                          Governance
                                                                                          Environmental and compliance audits of critical Minerals and Petroleum sites completed
                                                                                          management practices (h)
       Functions and services                                                             Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels
                                                                                          Appendix five.
                                                                                          Landholders complying with pest plant and animal control requirements under the
       Appendix four.                                                                     Postgraduate students engaged (f) Number Measures                           property protect
                                                                                          Major outputs/deliverables Performanceof applications for intellectual in targeted area
                                                                                          Catchment and Land Protection Act 1994 within agreed timeframes and
                                                                                          Our people scientific workshops/conferences led/organised by DPI to promote science l
                                                                                          international
       Governance                                                                         competenciesPetroleum Licences, Permits and Authorities under administration student
                                                                                          Minerals and established/upgraded by DPI (f) Number of postgraduate level PhD
                                                                                          Appendix six.
       Appendix five.                                                                     that promote productive and sustainable farming (including aquaculture) andrisk issues
                                                                                          Number of audits completed at mineral and petroleum sites on specific high fisheries sy
                                                                                          Environmental performance
   be ongoing at the reporting date.
       Our people                                                                         Strategicfisheries compliance strategies implemented
                                                                                          Number of and Applied Scientific Research
                                                                                          and sustainable farming (including aquaculture) and fisheries systems
                                                                                          Appendix seven.prohibited weed infestations treated (c) profitability, sustainability, intern
                                                                                          Use science and innovation to increase the productivity,
                                                                                          Number of state
• Special project executives are those employed for a special project,
       Appendix six.
                                                                                          Plant information
                                                                                          Other pest, disease and residue control programs
                                                                                          science based tools, and resource information. maintained to assist industry to access
generally for
       Environmental performance
   a fixed period, and relate to a specific government priority.
                                                                                          Quantity Annual percentage and private)Victorian milk to undertake agreed improved lan
                                                                                          Signed land manager (public increase in agreements volume based on 2007-08 levels
                                                                                          Appendix eight.
       Appendix seven.                                                                    Postgraduate practices engaged (f) Number of applications for intellectual property protect
                                                                                          management students (h)
                                                                                          Disclosure index
The following tables disclose the executive officers of DPI and its
       Other information                                                                  international scientific workshops/conferences led/organised by DPI to promote science l
                                                                                          Timeliness
                                                                                          Quantity
portfolio authorities for 30 June 2009.
                                                                                          Major outputs/deliverables Performance (f) Number of postgraduate level PhD
                                                                                          competencies established/upgraded by DPI Measuresresearch and development student
                                                                                          Agrifood, fisheries and natural resource management                                   project
       Appendix eight.                                                                    Animal pest, disease and residue control programs maintained to assist industry to acces
                                                                                          that promote productive and sustainable farming (including aquaculture) and fisheries sy
       Disclosure index                                                                   Environmental and compliance audits of critical Minerals and pests and diseases includ
                                                                                          Provision of technical advice, diagnostic identification tests onPetroleum sites completed
                                                                                          and sustainable farming (including aquaculture) and fisheries systems
       Quantity                                                                           Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting the
                                                                                          Landholders complying with pest plant and animal control requirements under timetable
                                                                                          Strategic and Land Protection Act 1994 within agreed timeframes and in targeted area
                                                                                          Catchment and Applied Scientific Research
       Animal pest, disease and residue control programs maintained to assist industry to access markets
Table 1: Number of executive officers classified into                                     Costscience and innovation to increase the productivity, profitability, sustainability, intern
                                                                                          Use
       Environmental and compliance audits of
                                                   2:animal control requirements sites thescience based tools, andLicences, Permits and Authorities under administration
„ongoing‟ and „special projects‟ Table critical Minerals and Petroleum undercompleted (a) andcost
       Landholders complying with pest plant and
                                                      Breakdown of                        Total output Petroleum resource information.
                                                                                          Minerals
                                                                                          Number of audits percentage at mineralin Victorian milk sites on specific high risk issues
                                                                                          Quantity Annual completed increase and petroleum
                                                                                          Major outputs/deliverables Performance Measures volume based on 2007-08 levels
executive officersLand Protectionfor „ongoing‟ and „special
       Catchment and into gender Act 1994 within agreed timeframes and in targeted areas of fisheries compliance strategies implemented for intellectual property protect
                                                                                          Number (c)
                                                                                          Timeliness students engaged (f) Number of applications
                                                                                          Postgraduate
projects‟                                                                                 Number of state prohibited weed infestations treated (c)research DPI to promote science
       Minerals and Petroleum Licences, Permits and Authorities under administration international scientific workshops/conferences led/organised by and development projectl
                                                                                          Agrifood, fisheries and natural resource management
                                                                                          competencies established/upgraded by identification of postgraduate level PhD access
                                                                                          Plant
       Number of audits completed at mineral and petroleum sites on specific high risk issues pest, disease and residue control programs maintained to assist industry to student
                                                                                          Provision of technical advice, diagnosticDPI (f) Numbertests on pests and diseases includ
                                                                                          Sustainable Practice Change
       Number of fisheries compliance strategies implemented                              that promote productive and and private) agreements to undertake agreed improved sy
                                                                                          Signed land manager (publicsustainable farming (including aquaculture) and fisherieslan
                                                                                          Victorian adoption for Minerals and practices, (VIMP) data releases meeting timetable
                                                                                          Facilitate Initiatives of new ideas and Petroleum and assist industries and communities to
                                                                                          management practices (h)
                                                                                          and sustainable farming (including aquaculture) and fisheries systems
       Number of state prohibited weed infestations treated (c)
                                                                                          securing market opportunities for Victoria.
       Plant pest, disease and residue control programs maintained to assist industry to Cost outputs/deliverables Performance Measures pests on roadsides (a) Farming fam
                                                                                           access
                                                                                          Major markets
                                                                                          Quantity Agreements with local government to control
                                    Ongoing                                               Total output cost
       Signed land manager (public and private) agreements to undertake agreed improved land identified needs for farm segments (e) Number of regional communities actively
       management practices (h)
                                                                                          based outputs/deliverables Performance Measures
                                                                                          Major on
                                                                                          management for adjustment (i) Practice change and technical publications submitted to co
       Major outputs/deliverables Performance Measures                                    Barriers identified and strategies developed to overcome them
                                                                                          Strategic and Applied Scientific Research
                                                                                          Timeliness
                                                                                          Agrifood, fisheries and natural increase management research and sustainability, intern
                                                                                          Use science and innovation to resource the productivity, profitability,development project
                                                                                          Sustainable Practice Change
DPI Portfolio Executives June 2009
                                                                                  Note: Due to the implementation of the Victoria Public Service career
                                                                                  structure, a comparison of classification profile with 2002-03 is not valid.
                  Staff Profile as at 30 June 2009
2009 $’000 2008 $’000

Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
Appendix one.
Output performance measures
Appendix two.
Budget portfolio outcomes
Appendix three.
Functions and services
Appendix four.
Governance
Appendix five.
Our people
Appendix six.
Environmental performance
Appendix seven.
Other information
Appendix eight.
Disclosure index                                                                                                                                                               insid
Quantity
Animal pest, disease and residue control programs maintained to assist industry to access markets
2009 $’000 2008 $’000
Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
Landholders complying with pest plant and animal control requirements under the
Victorian Auditor-General’s Office1994 within agreed timeframes and report 195 177 195 177
Catchment and Land Protection Act Audit of the department‟s financial in targeted areas (c)
Appendix one.
Minerals and Petroleum Licences, Permits and Authorities under administration
Output performance measures
Number of audits completed at mineral and petroleum sites on specific high risk issues
Appendix two.
Number of fisheries compliance strategies implemented
Numberportfolio outcomes weed infestations treated (c)
Budget of state prohibited
Plant pest, disease and residue control programs maintained to assist industry to access markets
Appendix three.
Signed land manager (public and private) agreements to undertake agreed improved land
Functions and services
management practices (h)
Appendix four.
Major outputs/deliverables Performance Measures
Governance
Appendix five.
Our people
Strategic and Applied Scientific Research
Appendix six.
Use science and innovation to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by investing
science based tools, and resource information.
Environmental performance
Quantity seven.
Appendix Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are availab
Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements finalise
Other information
international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core science
Appendix eight.
competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and peer rev
that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that supp
Disclosure index                                                                                                                                                               insid
and sustainable farming (including aquaculture) and fisheries systems
Quantity
Animal pest, disease and residue control programs maintained to assist industry to access markets
Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
Landholders complying with pest plant and animal control requirements under the
Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
Timeliness
Minerals and Petroleum Licences, Permits and Authorities under administration
Agrifood, fisheries and natural mineral management sites on and development project
Number of audits completed atresourceand petroleumresearch specific high risk issues milestones and reports completed on time
Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
Number of fisheries compliance strategies implemented
Victorianof state prohibited weed infestations treated (c) data releases meeting timetable
Number Initiatives for Minerals and Petroleum (VIMP)
Plant pest, disease and residue control programs maintained to assist industry to access markets
Cost
Signed land manager (public and private) agreements to undertake agreed improved land
Total output cost
management practices (h)
Major outputs/deliverables Performance Measures
Major outputs/deliverables Performance Measures

Sustainable Practice Change
Strategic and Appliedideas and practices, and assist industries and communities to understand, manage and adapt to change driven by economic, social and environmen
Facilitate adoption of new Scientific Research
securing market opportunities for Victoria. productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by investing
Use science and innovation to increase the
Quantity Agreements with local government to control pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI progr
science based tools, and resource information.
Quantity identified needs for farm segments (e) Number of regional communities actively (a)Area of the State for which adjustment programs (g) 3D geological models are availab
based on Annual percentage increase in Victorian milk volume based on 2007-08 levels supported through structural first generation regional Number of targeted areas in whic
management for adjustment (i) Practice change and technical publicationsproperty protection Number of commercial technology research and development agreements finalise
Postgraduate students engaged (f) Number of applications for intellectual submitted to conference proceedings and peer review journals Significant customer interactions to fa
international scientific strategies developed to overcome them
Barriers identified and workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core science
competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and peer rev
that promote productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that supp
                                                                Appendix five.
                                                                Our people continued
     2009 $’000 2008 $’000

      Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
                                                                 Staff Profile as at 30 June 2009
      Appendix one.
      Output performance measures
      2009 $’000 2008 $’000
      Appendix two.
      Budget portfolio outcomes
      Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
                one.
      Appendix three.
      Output statusservices
Employmentperformance measures
      Functions and
      Appendix two.
      Appendix four.
      2009 $’000 2008 $’000
      Budget portfolio outcomes
      Governance
      Appendix three.
      Appendix Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
      Victorian five.
      Appendix and
      Functions one. services
      Our people
      Output type
Employmentperformance measures
      Appendix four.
      Appendix six.
      Appendix two.
      Governance performance
      Environmental
      Budget portfolio outcomes
      Appendix five.
      Appendix seven.
      Appendix three.
      Our people
Notes: 1 Workforce numbers include ongoing and fixed term staff, both paid and those on leave without pay. 2 Workforce numbers exclude casuals, cadets and
      Other information
      Functions six. services
      Appendix and
      Appendix eight.
agency hire personnel. 3 Historically, Executive Officers in ongoing roles were classified as Fixed Term employment arrangements. From 2007 these roles were
      Appendix four. performance
      Environmental
      Disclosure index
classified as ongoing roles within DPI.
      Governance
      Quantity seven.
      Appendix
      Animal pest, disease and residue control programs maintained to assist industry to access markets
      Appendix five.
      Other information
      Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
      Our people
      Appendix eight.
      Landholders complying with pest plant and animal control requirements under the
      Appendix six. Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
      Disclosure index
      Catchment and
      Quantity
      Environmental performance
      Animal pest, Petroleum Licences, Permits and Authorities under assist industry
      Minerals and disease and residue control programs maintained toadministration to access markets
      Appendix seven. completed at mineral and petroleum sites on specific high risk issues
      Number of audits
      Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
      Other information
      Number of fisheries compliance strategies implemented requirements under the
      Landholders complying with pest plant and animal control
      Number of stateLand Protection Act 1994 within agreed timeframes and in targeted areas (c)
      Catchment and prohibited weed infestations treated (c)
      Appendix eight.
      Plant pest, disease and residue control programs maintained to assist industry to access markets
      Disclosure index
      Minerals andmanager (public and private) agreements to undertake agreed improved land
      Signed land Petroleum Licences, Permits and Authorities under administration
      Quantity audits completed at mineral and petroleum sites on specific high risk issues
      Number of
      management practices (h)
      Animal pest, disease and residue control programs maintained to assist industry to access markets
      Number of fisheries compliance strategies implemented
      Number of state prohibited weed infestations treated (c) and Petroleum sites completed (a)
      Environmental and compliance audits of critical Minerals
      Major outputs/deliverables Performance Measures
      Landholders complying with pest plant and animalmaintained to assist industrytheaccess markets
      Plant pest, disease and residue control programs control requirements under to
      Signed land manager (public and private) within agreed undertake and in improved land
      Catchment and Land Protection Act 1994 agreements totimeframes agreedtargeted areas (c)
     management Petroleum(h) Scientific Research
     Minerals and practices Licences, Permits and Authorities under administration
     Strategic and Applied
     Use science and innovation to increase and Measures sites on specific high risk issues
     Major outputs/deliverables Performance petroleum
     Number of audits completed at mineral the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inve
     Number of fisheries and resource information.
     science based tools,compliance strategies implemented
     Number of state prohibited weed infestations treated (c) volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are av
     Quantity Annual percentage increase in Victorian milk
     Plant pest, disease and residue (f) Number of applications for to assist industry to protection Number of commercial technology research and development agreements fin
     Postgraduate students engaged control programs maintained intellectual property access markets
     Strategic and Applied Scientific Research to undertake agreed improved land
     international manager (public and private) agreements
     Signed land scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
     Use science and innovation to increase DPI productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by pee
     competencies established/upgraded by the (f) Number of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and inve
     management practices (h)
     science based tools, and resource information. (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
     that promote productive and sustainable farming
     Major outputs/deliverables Performance Measures volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are av
     Quantity Annual percentage increase in Victorian milk
     and sustainable farming (including aquaculture) and fisheries systems
     Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements fin
     international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
     Strategic and Applied Scientific Research of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and pee
     competencies established/upgraded by DPI (f) Number
     that promote and innovation to increase the productivity, profitability, sustainability, internationalValue of external (non-State)value of primary and energy industries by that
     Use science productive and sustainable farming (including aquaculture) and fisheries systems competitiveness and export funding contribution to research projects inve
     Timeliness tools, and resource aquaculture)
     and sustainable farming (including information. and fisheries systems
     science based
     Quantity fisheries and natural resource management research based on 2007-08 project (a)Area of the State for which first generation regional 3D geological models are av
     Agrifood, Annual percentage increase in Victorian milk volume and development levels milestones and reports completed on time
     Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology research and development agreements fin
     Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
     international scientific workshops/conferences led/organised by DPI to promote science leadership among peers (d) Number of new key enabling technologies and core sc
     Victorian Initiatives for Minerals and Petroleum (VIMP) of postgraduate level PhD students in training by DPI (f) Scientific and technical publications in international and pee
     competencies established/upgraded by DPI (f) Number data releases meeting timetable
     Timeliness productive and sustainable farming (including aquaculture) and fisheries systems Value of external (non-State) funding contribution to research projects that
     that promote
     Cost
     and sustainable farming (including aquaculture) and fisheries systems
     Agrifood, fisheries
     Total output cost and natural resource management research and development project milestones and reports completed on time
     Major outputs/deliverables Performance Measurestests on pests and diseases including suspected exotics within agreed timeframes
     Provision of technical advice, diagnostic identification
     Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
     Cost
     Sustainable Practice Change
     Total output cost
     Timeliness
     Facilitate adoption of new ideas and practices, and assist industries and communities to understand, manage and adapt to change driven by economic, social and environ
     Major outputs/deliverables Performance Measuresresearch and development project milestones and reports completed on time
     securing fisheries and natural resource management
     Agrifood, market opportunities for Victoria.
     Provision of technical with local government to control pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI p
     Quantity Agreementsadvice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
     Victorian identified needs for farm segments (e) (VIMP) of regional communities actively
     based on Initiatives for Minerals and Petroleum Numberdata releases meeting timetable supported through structural adjustment programs (g) Number of targeted areas in
     Sustainable Practice Change change and technical publications submitted to conference proceedings and peer review journals Significant customer interactions
     management for adjustment (i) Practice
     Cost
     Facilitate adoption of new ideas developed to and assist industries and communities to understand, manage and adapt to change driven by economic, social and environ
     Barriers identified and strategiesand practices, overcome them
     Total output costopportunities for Victoria.
     securing market
     Major outputs/deliverables Performance Measures pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI p
     Quantity Agreements with local government to control
Organisation chart
             Fiona Clarke James Hider
                                                   Director Carbon Capture and Executive Project Director Storage Coordination Office of Energy and Earth Resources Strategic Policy



Giovanna Tivisini




General Counsel




      Alan Young                        Emergen
      Project Director                  cy   and
      Biosciences                       Security
      Research Centre                   Planning




        Vacant
          Chief      of
                                                                               • DPI started a consolidation strategy to minimise the total building footprint
Appendix six.                                                                     across the state.
                                                                               Whole of Victorian Government energy reporting
Environmental                                                                  requirements (Financial Reporting Direction 24C)

performance                                                                    DPI 2009 $’000 2008 $’000
                                                                               has
                                                                                   Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 1
DPI had a strong year in environmental performance, recording lower total          Appendix one.
                                                                                   Output performance measures
emissions than 2007-08 as well as reduced waste, paper and fleet use
across its operations.                                                             Appendix two.
                                                                                   Budget portfolio outcomes
The department‟s EMS reporting approach is in line with
Whole-of-Victorian-Government Financial Reporting Directions (FRD)                 Appendix three.
24C. Significant changes to measurements enable greater transparency               Functions and services
and integrity of information across government departments.                        Appendix four.
DPI continues to focus on its internal processes and tools to improve              Governance
environmental emissions and performance monitoring. Continued                      Appendix five.
development of the Environmental Management Tool (EMT), along with                 Our people
improvements to the Asset Management System, has enabled DPI to further            Appendix six.
improve the accuracy of energy and water use, and the building functions
and areas to which these services are provided.                                    Environmental performance
                                                                                   Appendix seven.
Environmental performance highlights for 2008-09:                                  Other information
• Energy intensity reduction has reduced by a further 1% to a total of 7.5%        Appendix eight.
which                                                                              Disclosure index
   is ahead of the 2010 target                                                     Quantity
                                                                                   Animal pest, disease and residue control programs maintained to assist industry to acces
•          Energy use per full time equivalent (FTE) reduced by 5%
                                                                                   Environmental and compliance audits of critical Minerals and Petroleum sites completed
•        Total fleet kilometres reduced by 7% and total fleet GHG                  Landholders complying with pest plant and animal control requirements under the
emissions reduced by 5%                                                            Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas
•          Overall water use decreased by 14%                                       Minerals and Petroleum Licences, Permits and Authorities under administration
                                                                                    Number of audits completed at mineral and petroleum sites on specific high risk issues
•          Office water use per FTE decreased by 24%
                                                                                    Number of fisheries compliance strategies implemented
•        Greenhouse gas emissions from building energy consumption                  Number of state prohibited weed infestations treated (c)
reduced by                                                                          Plant pest, disease and residue control programs maintained to assist industry to access
                                                                                    Signed land manager (public and private) agreements to undertake agreed improved lan
    a further 2%.                                                              reduced total greenhouse gas emissions from building operations by a
                                                                                    management practices (h)
                                                                               further 2% over last year. DPI has a relatively high proportional use of
Energy                                                                              Major outputs/deliverables Performance Measures
                                                                               natural gas, which is more energy efficient than electricity and emits fewer
Overview                                                                       greenhouse gases.
                                                                                  2008-09 Environmental performance reporting summary
DPI‟s total energy use reduced by a further 1% in 2008-09. Improved focus          Strategic and Applied Scientific Research
                                                                                                         (Energy)
on monitoring energy performance and the introduction of new systems and            Use science and innovation to increase the productivity, profitability, sustainability, intern
processes continued improving DPI‟s ability to identify opportunity areas. A        science based tools, and resource information.
multi-year plan of mapping and monitoring energy use by site and function           Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels
saw a significant increase in the numbers of sites and staff included within        Postgraduate students engaged (f) Number of applications for intellectual property protect
                                                                               Notes:
                                                                                    international scientific workshops/conferences led/organised by DPI to promote science l
the results.
                                                                                 a) Energy use represents DPI‟s activities including research, farming and level PhD student
                                                                                    competencies established/upgraded by DPI (f) Number of postgraduate
Highlights                                                                          that promote productive which form a significant (including aquaculture) and fisheries sy
                                                                                 agricultural plant breeding, and sustainable farming portion of the
                                                                                 department‟s total energy expenditure.
                                                                                    and sustainable farming (including aquaculture) and fisheries systems
• DPI has a large, diverse and unique research component at many of its
sites.                                                                           b) Data is based on actual utility bills and less than 3% of energy use is
   Some sites, including greenhouse and growth chambers used for                 estimated by extrapolation.
   agricultural                                                                  c) Utility supplier bills are often quarterly. To improve the accuracy of
   research, are energy intensive compared to controlled office                      Timeliness
                                                                                 Environmental Management System (EMS) reporting and reflect actual
   environments.                                                                      period use, DPI Energy reports reflect management research 1 April
                                                                                 fullAgrifood, fisheries and natural resourcea 12-month period from and development project
   To better understand this specialised use, DPI has increased the level of     2008 to 31 March 2009. This ensures greater reporting accuracy pests and diseases includ
                                                                                     Provision of technical advice, diagnostic identification tests on by
   metered data to cover 85% of sites, which is more than 97% of use             significantly Initiativesthe amount of estimated energy use. For releases meeting timetable
                                                                                     Victorian reducing for Minerals and Petroleum (VIMP) data example, a
•          Energy use per FTE decreased by a further 5%                          July to June period would lead to estimated data of approximately 30%
                                                                                     Cost
                                                                                 due to supplier billing cycles.
•         The department‟s Eco Office Challenge is continuing to drive               Total output cost
energy efficiency                                                                d) Calculations are based on FTE of 2,454.7 and building area of
                                                                                     Major outputs/deliverables Performance Measures
                                                                                 178,587 square metres, which reflect office and non-office buildings.
    through behaviour change programs, such as the 4-R principle – reduce,
    reuse,                                                                       e) Natural gas use has increased this year due to the energy retailer
                                                                                 for Sustainable Practice Change
                                                                                      one site providing a meter reading rather than using estimates for
    recycle, rethink                                                                 Facilitate adoption of new ideas and practices, and assist industries and communities to
                                                                                 billing purposes.
                                                                                     securing market opportunities for Victoria.
                                                                                     Quantity Agreements with local government to control pests on roadsides (a) Farming fam
                                                                                     based on identified needs for farm segments (e) Number of regional communities actively
                                                                                     management for adjustment (i) Practice change and technical publications submitted to co
                                                                                     Barriers identified and strategies developed to overcome them
Green Power                                                                     This comprises all activity centres, including offices, farms, depots and
                                                                                research centres, and represents greater than 90% of domestic metered
Target: Increase green power electricity purchases annually to achieve          water supply to DPI.
whole-of-government target of 25% green power purchase by July 2010.
                                                                                In line with the 2007-08 reporting based on FRD24C, water
Result: On track DPI purchased 20% green power and is on track to               consumption for the 16 sites where dedicated office water is metered
achieve the 2010 target.                                                        was 8,977 kilolitres,
                                                                                 or 11.26 kilolitres per full-time employee, a true representation of
Energy intensity                                                                DPI‟s actual office water consumption.
Target: Progressively reduce energy intensity in DPI facilities (expressed      Where metered use represents a combination of office and research
as megajoules per square metre of floor area) to achieve whole of               activities,
government 5% reduction target (compared to 2005-06) by July 2010.              it has been included in „other activities‟ for greater transparency.
Result: On track
                                                                                2008-09 Environmental performance reporting summary
Energy intensity (units of energy used per unit of office space) reduced by     (Water):
a further 1%, which puts DPI ahead of the target to achieve the July 2010
target – currently 7.5% below the 2005-06 level.                                 2009 $’000 2008 $’000
Future strategies
                                                                                 Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 17
DPI will continue to develop its EMS management and reporting, and               Appendix one.
implementation of the Environmental Improvement Roadmap. DPI will also           Output performance measures
implement energy performance reporting on a site-by-site basis as a              Appendix two.
sub-metering project is rolled out to separate office use.
                                                                                 Budget portfolio outcomes
Water                                                                            Appendix three.
                                                                                 Functions and services
Overview
                                                                                 Appendix four.
In line with whole of Victorian government FRD24C reporting requirements         Governance
adopted in 2007-08, DPI has continued to improve the veracity of water
use data from across the state.                                                  Appendix five.
                                                                                 Our people
Over time, DPI will measure and include additional water sources such as
                                                                                 Appendix six.
rain water, grey water, black water reuse and river/bore water sources in
its reporting.                                                                   Environmental performance
                                                                                 Appendix seven.
Highlights
                                                                                 Other information
• DPI continues to improve its water accuracy and reporting capacity             Appendix eight.
through the
                                                                                 Disclosure index
   on-going development of the Environmental Management Tool that                Quantity
   currently measures domestic metered water use and in time will                Animal pest, disease and residue control programs maintained to assist industry to access ma
   measure rainwater, alternate supply and re-use water across all               Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
   locations and its use for non-office activities such as farming and           Landholders complying with pest plant and animal control requirements
                                                                                Notes: a) 2008-09 water reporting reflects actual domestic metered and under the
   research                                                                      Catchment and
                                                                                billed water for Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
•          Overall water use decreased by 14%                                      77% of and (more than 90% of total consumption).
                                                                                 Minerals sites Petroleum Licences, Permits and Authorities under administration
•          Office water use per FTE decreased by 24%                              Number of audits
                                                                                Future strategies completed at mineral and petroleum sites on specific high risk issues
                                                                                  Number of fisheries compliance strategies implemented
•          DPI now has over 90% of all water use based on metered values          Number of state prohibited the depth and scope of water
                                                                                DPI will continue to improve weed infestations treated (c) reporting in
•          DPI has invested in significant water infrastructure and tanks at      Plant pest, while continuing to focus on water saving initiatives. assist industry to access mar
                                                                                future years disease and residue control programs maintained to An
Ellinbank to                                                                      Signed land manager (public and private) to be reported as the
                                                                                increasing amount of water use is expectedagreements to undertake agreed improved land
                                                                                  management practices meter additional sources of non-domestic water.
                                                                                department continues to (h)
    reduce local creek water use.                                               Major
                                                                                Wasteoutputs/deliverables Performance Measures
Whole-of-Victorian-Government water reporting requirements
                                                                                Overview
(FRD24C)
                                                                                  Strategic and to expand its waste audit methodology across
                                                                                DPI has continued Applied Scientific Research
Whole-of-Victorian-Government reporting requirements (FRD24C)                     Use science and innovation to increase the productivity, profitability, sustainability, internation
                                                                                locations and functions.
require water sources to be defined and reported separately in the                science based tools, and resource information.
following categories:                                                           Highlights Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Are
                                                                                  Quantity
•                                                                                 Postgraduate students engaged (f) Number of applications for intellectual property protection N
         Domestic water consumption (metered potable water from a town          •           DPI achieved an 85% recycling rate in 2008-09
water supply)                                                                     international scientific workshops/conferences led/organised by DPI to promote science leade
                                                                                • competencies established/upgraded of DPI staff.
                                                                                            Waste audits covered 47% by DPI (f) Number of postgraduate level PhD students in t
•          Metered rainwater collection (eg tanks)                                that promote productive and sustainable farming (including aquaculture) and fisheries system
•          Metered alternate supply consumption (eg river, stream, aquifer,     Whole-of-Victorian-Government waste reporting requirements
                                                                                  and sustainable farming (including aquaculture) and fisheries systems
bore etc.); and                                                                 (FRD24C)
•          Metered reused water consumption (eg grey water and black            Waste audits covered 47 % of staff at 13% of DPI locations, representing a
water).                                                                         mix of office, laboratory and research centres in excess of minimum
                                                                                FRD24C requirements. DPI‟s recycling rate (a measure of total waste
                                                                                 Timeliness
DPI is reporting on 77% of sites, or 47 of a possible 62 reporting locations.   diverted from land fill) is a significant measure and has improved to 85%.
                                                                                 Agrifood, fisheries and natural resource management research and development project miles
                                                                                 Provision of technical advice, diagnostic identification tests on pests and diseases including s
                                                                                 Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
                                                                                 Cost
                                                                                 Total output cost
                                                                                 Major outputs/deliverables Performance Measures
         Appendix six. Environmental performance continued
         2008-09 Environmental performance reporting summary (Waste) Paper
                                                                                                          Overview
         Description Unit of Actual Actual Change Trend Measure 2007-08 2008-09 Indicator
                                                                                                                     DPI has reduced overall paper procurement by a further 1% compared with last                Total
         Units of Waste kilograms/year 73,220 106,913 N/A Improving: year‟s      result. Disposed (all destinations) Highlights
         - Units of Landfill waste kilograms/year 14,563 16,525 N/A Improving:
                                                                                                              • DPI continues to identify and monitor aspects of operations that generate
         -Units of Commingled kilograms/year 51,143 79,150 N/A Improving: Recycling   greater paper use to drive strategies for reduction.
         - Units of Compost kilograms/year 7,514 11,238 N/A Improving:
                                                                                                              • DPI is now able to obtain site use reports for some regional locations.
         Total Units of Office waste kilograms per 78.82 91.71 N/A Improving:
                                                                                                              Whole-of-Victorian-Government paper reporting requirements (FRD24C)
         produced per FTE employee PA (All destinations)
                                                                                                              FRD requires paper use to be reported by FTE. DPI uses units of purchased paper
         -Units of Landfill disposed kilograms per 6.20 6.73 N/A Improving:
                                                                                                              for consumption information. Units of paper used per FTE takes total paper used
          per FTE employee PA
                                                                                                              within DPI and divides this by the FTE present on the payroll at year end. This
         - Units of Commingled kilograms per 55.05 67.89 N/A Improving:   mandated approach does not allow for paper use by people not represented in the                     Recycling disposed per FTE employee PA

                                                                                                              FTE number, such as contractors, external tenants, visitors and temporary staff
         - Units of Compost Disposed kilograms per 3.20 4.58 N/A Improving: per FTE employee PA
                                                                                                              2008-09 Environmental performance reporting summary (Paper)
         Recycling Rate % total waste 80% 85% 5% Improving: (% of Total Waste)
                                                                                                              Description Unit of Actual Actual Change Trend Greenhouse Gas emissions T CO2-e 16.16 18.34
         N/A Improving: Measure 2007-08 2008-09 Indicator associated with waste disposal Total units of paper used reams 27,990 27,765 -1% Improving:

         Percentage of Total Sites % of Locations 8% 13% 5% Improving: Units of paper used reams per employee 11.91 11.31 -5% Improving: Audited per FTE PA

         Percentage of Total Staff % of FTEs 40% 47% 7% Improving: - Percentage 75-100% % purchased of total 50% 46% -4% Decrease: Audited recycled content consumption purchased

         Notes - Percentage 50-75% % purchased of total 42% 37% -5% Decrease: b) Data is based on single day waste audits across eight DPI locations using a recycled content consumption
         purchased

            contracted waste auditor.
                                                                                                              -Percentage 0-49% % purchased of total 8% 17% 9% Increase:
         c) Waste includes office and non-office activities and may include waste from
                                                                                                               recycled content consumption conference        facilities and other non-core activities occurring
            at a site on that purchased day. Secure storage bin s were included in the audit analysis this year.
                                                                                                              Percentage of Total Sites % of Locations 100% 100% 0% Stable: Covered
      d) As audits are based on single day data analysis, total year waste may be distorted based on specific events on the audit day, such as staff functions.                                    Percentage of Total
         Staff % of FTEs 100% 100% 0% Stable: Included
         e) Previous year reporting was based on a smaller sample size. 2008-09 total waste figures will be greater than previous years due to the increase in sites Notes and
            FTEs represented. a) Paper use is based on purchased paper, representing 100% of all paper stock
                                                                                          purchased of various sizes and styles normalised into A4-equivalent reams
         f) Biological and hazard waste, such as laboratory glass and syringes from research activities, have not been included in the general office-based waste audit. b)
            Paper data is based on 100% of DPI locations
white copy paper with a recycled content less than 50%, regional sites were able to purchase less than 50%
         Target: DPI waste audits to cover a minimum of 30% of FTEs (FRD24C requirement).

                                                                                                                 recycled paper from a supplier.
         Result: Ahead of target. DPI has performed waste audits at eight locations,

                                                                                                              Future strategies
         representing 47% of total FTEs.
                                                                                                              • Paper reporting is sourced from the whole of Victorian government stationery
         Future strategies

                                                                                              supplier. Reporting methodology provides site-by-site breakdown for CBD and
         DPI will continue to perform waste audits throughout the state and continues to limited regional locations. DPI will continue to work with the Department of work on
         increasing the type and volume of recycled products in both metropolitan Treasury and Finance and the supplier to further improve site-by-site reporting
         and regional locations.
                                                                                           • DPI will work with the stationery supplier to ensure that white paper with less
                                                                                              than 50% recycled content is blocked from purchase by regional sites.
Transport
Overview
Since 2006 DPI has actively managed its fleet profile to increase the number of high environmental performance (HEP) vehicles, and to provide a more efficient
fleet mix based on need. As at 30 June 2009, DPI has 371 dedicated passenger
pool vehicles of which 296 are HEP models. These models, as defined by State 2009 $’000 2008 $’000
Government classification, include Toyota Prius, four Cylinder Toyota Camry
and LPG vehicles.                                                                   Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 17
                                                                                    Appendix one.
The focus on fleet management was reflected in total transport energy use in        Output performance measures
2008-09, which saw DPI reduce in energy from 72,770 gigajoules in 2007-08 to
69,480 gigajoules in 2008-09, a decrease of 5%.                                     Appendix two.
                                                                                    Budget portfolio outcomes
DPI is continuing its focus on fleet management strategies across allocated and
                                                                                    Appendix three.
pooled vehicle owner groups. Allocated vehicles include those specifically
designed and allocated for activities such as emergency response, or                Functions and services
tool-of-trade vehicles such as off-road fisheries vehicles.                         Appendix four.
                                                                                    Governance
Highlights
                                                                                    Appendix five.
• DPI‟s total fleet size has reduced by 40 through identification and disposal of   Our people
   under-utilised vehicles.
                                                                                    Appendix six.
•          Total vehicle kilometres travelled decreased by 7%.                      Environmental performance
•          Total vehicle greenhouse gas emissions reduced by 5%.                    Appendix seven.
•          DPI‟s Vehicle Booking System now maintains corporate control of 31 Other information
vehicle                                                                             Appendix eight.
                                                                                    Disclosure index
   pools across the state.                                                          Quantity
• 80 % of DPI‟s 371 dedicated passenger vehicles are now high environmental         Animal pest, disease and residue control programs maintained to assist industry to access ma
   performance (HEP) models                                                         Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
                                                                                    Landholders complying with pest plant and animal control requirements under the
• DPI staff responding to the annual Travel Smart survey increased in 2008-09       Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
by
                                                                                    Minerals and Petroleum Licences, Permits and Authorities under administration
    16 %. The percentage of staff using public transport to travel to work is still
                                                                                    Number of audits completed at mineral and petroleum sites on specific high risk issues
   high where the infrastructure is available, with 79 % of CBD staff travelling    Number of fisheries compliance strategies implemented
   to and from work using a low environmental impact option (such as public         Number of state prohibited weed infestations treated (c)
   transport, walking or cycling) during the survey period.                         Plant pest, disease and residue control programs maintained to assist industry to access mar
Whole-of-Victorian-Government transport reporting requirements                      Signed land manager (public and private) agreements to undertake agreed improved land
                                                                                    management practices (h)
(FRD24C)
                                                                                    Major outputs/deliverables Performance Measures
DPI reports on an annual year from 1 April to 31 March for vehicle kilometres
travelled. This provides the most accurate data due to the requirement for all
fleet managers to report kilometres travelled over this period.
                                                                                  Strategic and Applied Scientific Research
State Government Vehicle Pool vehicles used by DPI staff are included in          Use science and innovation to increase the productivity, profitability, sustainability, internation
reporting.                                                                        science based tools, and resource information.
                                                                                  Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Are
DPI fuel use is based on litres used from 1 July 2008 to 30 June 2009. Fuel use
                                                                                  Postgraduate students engaged (f) Number of applications for intellectual property protection N
is the basis for greenhouse gas emissions calculations.
                                                                                  international scientific workshops/conferences led/organised by DPI to promote science leade
     2008-09 Environmental performance reporting summary                          competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in t
                         (Transport)                                              that promote productive and sustainable farming (including aquaculture) and fisheries system
                                                                                  and sustainable farming (including aquaculture) and fisheries systems




                                                                                  Timeliness
                                                                                  Agrifood, fisheries and natural resource management research and development project miles
                                                                                  Provision of technical advice, diagnostic identification tests on pests and diseases including s
                                                                                  Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
                                                                                  Cost
                                                                                  Total output cost
                                                                                  Major outputs/deliverables Performance Measures



                                                                                  Sustainable Practice Change
                                                                                  Facilitate adoption of new ideas and practices, and assist industries and communities to unde
                                                                                  securing market opportunities for Victoria.
                                                                                  Quantity Agreements with local government to control pests on roadsides (a) Farming families
                                                                                  based on identified needs for farm segments (e) Number of regional communities actively supp
                                                                                  management for adjustment (i) Practice change and technical publications submitted to confere
                                                                                  Barriers identified and strategies developed to overcome them
Appendix six. Environmental performance continued
Notes                                                                             in air travel.
a) DPI fleet includes all vehicles used for road based travel, with the        Kilometres travelled
   exception of commercial vehicles such as on-farm vehicles, trucks and
                                                                               Target: Reduce the distance travelled annually in passenger vehicles
   tractors, and executive vehicles.
                                                                               by 10% by 30 June 2009, from the 2005-06 figure of 14,149,397km.
b) * 2WD denotes two wheel drive utility vehicles such as Commodore
                                                                               Result: Achieved.
    and Ford Falcon utilities.
                                                                               Total kilometres travelled for the passenger vehicles category
c) ** DPI requires 4WD vehicles for agricultural and fisheries activities as
                                                                               decreased by an additional 4% in 2008-09, resulting in an overall
    well as emergency response roles. In line with fleet improvement
                                                                               reduction of 14% from 14,149,397km in 2005-06, to 12,269,784km
    strategies, the mix of 4WD and AWD vehicles is changing to meet
                                                                               in 2008-09.
    operational needs while improving environmental performance. The
    increase in AWD kilometres and GHG emissions is more than                  Future strategies
    compensated by the reduction in 4WD kilometres and emissions
    i.e. both kilometres travelled and GHG emissions have reduced for this     In 2009-10 DPI will continue its focus on fleet management strategies
    vehicle category.                                                          across allocated and pooled vehicle groups. While DPI has direct
                                                                               influence over pooled vehicles, fleet management will expand its focus on
d) *** The passenger vehicle fleet is continually updated with High            vehicles outside its direct control.
    Environmental Performance (HEP) and dual fuel vehicles to improve          DPI will create customer profiles for each business unit tailored towards
    environmental performance. The increase in HEP and dual fuel vehicle       their specific requirements, aimed at maintaining access to vehicles at a
    kilometres and GHG emissions is more than compensated by the               lower cost.
    reduction in passenger vehicle kilometres and emissions i.e. both
    kilometres travelled and GHG emissions have reduced for this vehicle       DPI will develop its fit-for-purpose vehicle selection analysis to
    category.                                                                  incorporate greenhouse gas emissions as part of the vehicle
                                                                               selection and recommendation process.
e) High environmental performance vehicles are defined as hybrid Toyota
   Prius, LPG and four cylinder Camrys.                                        To encourage vehicle pooling among staff and decrease the number of
                                                                               single person trips in vehicles, DPI will offer discounted hire rates on the
f) In line with FRD24C guidelines, the executive fleet is not represented in   use of pool vehicles where staff will be travelling together.
    the EMS fleet data.
                                                                               To further encourage car pooling an updated version of the Vehicle Booking
g) Total kilometres travelled decreased by 7% from 20,979,156 to               System will be launched in the first quarter of 2009-10. The system will
   19,522,783 in the past year.                                                include a new function that alerts drivers when they make a booking if
                                                                               another driver is already travelling to the same destination at the same time
h) Fuel consumption also reduced from 72,770 gigajoules in 2007-08 to
                                                                               providing the booking details and the phone number of the person who has
   69,480 gigajoules in 2008-09. This was driven by DPI‟s conversion of
                                                                               the booking.
   80% of its 371 dedicated passenger-style vehicles to HEP models,
   optimising the fleet mix, and making better use of video conference         DPI‟s online Vehicle Booking System, which already defaults all bookings
   facilities and on-line meetings.                                            to HEP vehicles whenever available, will continue to offer discounted hire
                                                                               rates for these vehicles to encourage use.
i) Total air travel for the fourth quarter was estimated in last year‟s
    Annual Report, but has now been updated with actual final quarter          DPI will investigate the development of a gap analysis survey to identify
    data.                                                                      factors restricting the uptake of alternative travel methods, such as public
                                                                               transport and teleconferencing, with the aim of developing programs to
j) The number of overseas trips by DPI decreased in 2008-09. Overseas
                                                                               address these factors.
    trips by DPI are driven by market development for agricultural
    products, investment attraction for major energy programs and global       The actual mix of fleet vehicles will be impacted by a whole of Victorian
    research collaboration.                                                    government commitment to purchase 2,000 hybrid Toyota Camrys in
                                                                               2009-10.
k) Total distance travelled by airplane is provided by the government travel
   supplier. The increase in air travel kilometres was due to a slow take-up   DPI will implement system programming changes to enable fuel use to be
   of the new travel contract in 2007-08, rather than a significant increase   reported for the same 12 month period as kilometres travelled.
Purchasing                                                                        Fleet reporting is now reflective of DPI‟s total fleet, including State
                                                                                  Government Vehicle Pool use, in line with FRD24C.
Overview
                                                                                  Air travel emissions and total office waste disposed were reported in
DPI‟s Contract Resource Unit (CRU) promotes and monitors the purchase             2007-08 for the first time, so trends and benchmarks are yet to be
of eco-friendly products and services within the department. The unit             established. Offsets for green power were purchased under the whole of
encourages sustainable procurement and the purchase of                            Victorian government state procurement contract, and this represents an
environmentally preferred products and services, providing internal advice        offset of 20% of DPI‟s total electricity purchases.
and training sessions, and information on DPI‟s intranet. The CRU has
also developed specific sustainable procurement clauses for inclusion in          In line with the Victorian Government‟s commitment in Our Environment,
DPI tender documentation.                                                         Our Future 2006, to offset the government‟s passenger vehicle fleet
                                                                                  emissions, the Department of Sustainability and Environment (DSE) will
Highlights                                                                        purchase offsets equivalent to DPI passenger vehicle emissions for the
• DPI continues to support eco-friendly purchases made from recycled              2008-09 financial year. This purchase of offsets is done in arrears. For the
material.                                                                         2008-09 financial year, 5,303 tonnes of greenhouse gas emissions
   Items such as paper, toner and chairs were preferred purchases over            generated by DPI fleet passenger vehicles in 2007-08, are included in the
   non-recycled material during the year. DPI continued to support its            total offset purchase by DSE.
   preference for re-use or procure recycled workstations and office              Whole-of-Victorian-Government greenhouse gas emissions
   furniture, and purchase items that could be recycled at the end of their       reporting requirements (FRD24C)
   lifecycle.
                                                                                  2008-09 Environmental performance reporting
• Tender documentation for cleaning contracts at DPI owned facilities now
   focuses on contractual requirements that stipulate eco-friendly cleaning       summary (greenhouse gas emissions):
   products and chemicals.
• DPI introduced a simple method of disposal of redundant computers by
selling                                                                           Notes:
   them for re-use via the internet.
                                                                                    a) Air travel, waste disposal and offsets purchased were new measures in
Whole of Victorian government purchasing reporting requirements                     2007-08 as per FRD24C directives, so trends and benchmarks are yet to
(FRD24C)                                                                            be established.
Target: Environmental purchasing criteria for 50% of office supplies
                                                                                   2009 $’000 2008 $’000
to be established by 30 June 2009.
Result: Commenced. The CRU has joined the full ECO-Buy program to                  Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 17
further develop environmental purchasing criteria. DPI works closely with          Appendix one.
the whole of government office stationery supplier (OfficeMax), to introduce       Output performance measures
new green friendly products to the list of contracted items whenever they          Appendix two.
become available.                                                                  Budget portfolio outcomes
Future strategies                                                                  Appendix three.
                                                                                   Functions and services
Staff will be further encouraged to purchase eco-friendly office products and
equipment as part of the whole of government stationery and office                 Appendix four.
products and consumables contract by raising awareness about the range             Governance
and quality of green friendly products that are available. DPI will continue to    Appendix five.
work with OfficeMax to further develop the list of contracted items to include       b) people
                                                                                   Our Air travel data is sourced from the Whole of Victorian
more green friendly products as they become available and influence                  Government
                                                                                   Appendix six. travel supplier contract which was established in
departmental purchasing patterns.                                                    2007-08.
                                                                                   Environmental performance
DPI joined the ECO-Buy Sustainable Purchasing Pilot program in July                  c) The increase
                                                                                   Appendix seven. in air travel GHG is due to a slow take-up of the
2008 and will continue to run information sessions to raise staff awareness
of the program throughout 2009-10. DPI has foundation membership of the
                                                                                     new information
                                                                                   Other travel contract in 2007-08 rather than a significant increase in
                                                                                     air travel.
ECO-Buy program.                                                                   Appendix eight.
                                                                                   Disclosure private
                                                                                  d) Executiveindex vehicles are not included in fleet greenhouse gas
DPI will convene an ECO-Buy working party to develop departmental                 emissions.
                                                                                   Quantity
policies that set standards and procedures for purchasing products less            Animal pest, disease and residue control programs maintained to assist industry to access ma
damaging to our environment and health, and consider whole of lifecycle              e) * Emissions associated with waste disposal are reflective of the sites
                                                                                   Environmental and compliance audits of critical Minerals and Petroleum sites completed (a)
implications. An action plan will be developed and monitored by the                  audited as stated in the waste section of this report.
                                                                                   Landholders complying with pest plant and animal control requirements under the
working party and the CRU.                                                         Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
                                                                                     f) Total GHG offsets purchased reflect green power purchases
Greenhouse gas emissions                                                             equivalent to 4,433 tonnes and 2007-08 fleet Authorities under
                                                                                   Minerals and Petroleum Licences, Permits andemissions offsets administration
Overview                                                                             purchased of 5,303 tonnes at mineral and petroleum sites on specific high risk issues
                                                                                   Number of audits completed of CO2 emissions.
                                                                                   Number of fisheries compliance strategies implemented
DPI continues to show improvement on its greenhouse gas (GHG) reporting            Number of state prohibited weed infestations treated (c)
position. Total energy-related GHG emissions decreased by another 2%.              Plant pest, disease and residue control programs maintained to assist industry to access mar
                                                                                   Signed land manager (public and private) agreements to undertake agreed improved land
                                                                                   management practices (h)
                                                                                   Major outputs/deliverables Performance Measures



                                                                                   Strategic and Applied Scientific Research
                                                                                   Use science and innovation to increase the productivity, profitability, sustainability, internation
                                                                                   science based tools, and resource information.
                                                                                   Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Are
                                                                                   Postgraduate students engaged (f) Number of applications for intellectual property protection N
                                                                                   international scientific workshops/conferences led/organised by DPI to promote science leade
                                                                                   competencies established/upgraded by DPI (f) Number of postgraduate level PhD students in t
                                                                                 and Contracting Centre for Education and Research (PACCER) as an
Appendix                                                                         important training provider for staff.

seven. Other                                                                     Consultancies and major contracts
                                                                                 Consultancies.
information                                                                      DPI entered into 37 consultancy agreements during 2008-09. The
                                                                                 following table lists consultants engaged by DPI where the cost of the
Building Act 1993                                                                engagement was $100,000 or above. Four consultants were engaged for
                                                                                 greater than $100,000, with a combined contract total of $856,016.
DPI complies with the requirements of the Building Act 1993 and the
Building Regulations 2006, and other Victorian legislation referenced by the
Building Commission. Either a Certificate of Final Inspection or an
Occupancy Permit was issued for new facilities or upgrades to existing
facilities by the local authority or a building surveyor. Major Works Projects   • 33 consultants were engaged for less than $100,000 in value, with a
(greater than $50,000) completed by DPI in 2008-09 included                      combined
                                                                                    contract value of $1,198,254.
• Construction of office and research upgrades at Tatura.
                                                                                 • Total value of consultancy agreements entered into in 2008-09 financial
                                                                                 year
Compliance with VGPB Procurement Policies                                           was $2,054,270
DPI endeavours to uphold high levels of probity, ethics and governance
in all its procurement activity by maintaining strict compliance with the        Major contracts
Victorian Government Purchasing Board (VGPB) procurement policies
and guidelines.                                                                  DPI did not enter into any contracts greater than $10 million in 2008-09.
                                                                                 DPI has disclosed the summary details of all contracts greater than
DPI maintains a Tier 2 Accreditation from the VGPB which allows the              $100,000 in accordance with the directions of the Premier of Victoria,
internal approval of all procurement up to $10 million without further           contained within the policy statement ‘Ensuring Openness and Probity
reference to the VGPB. DPI continues to focus developing staff                   in Victorian Contracts’ and the requirements of the Victorian Government
procurement principles by promoting a culture of continuous improvement          Procurement Policies on contract disclosure. These details are published
and professional development in the areas of procuring goods and                 on the Victorian Government Contracts website located at
services, and contract management.                                               www.contracts.vic.gov.au.
DPI created a Contract Resource Unit (CRU) in 2008-09 to provide
                                                                                 Victorian Industry Participation Policy (VIPP) Act
advice and assistance to DPI staff on procurement, probity and contract
management. The CRU also monitors and scrutinises procurement                    In 2003 the Victorian Parliament introduced the Victorian Industry
across the department in compliance with VGPB and departmental                   Participation Policy Act 2003 (VIPP) which requires public bodies and
policies and procedures. The CRU also provides analysis and reporting to         departments to report annually on the implementation of the VIPP.
assists business units to plan strategically for future major procurement        Departments and portfolio agencies are required to apply VIPP to all public
activity.                                                                        tenders estimated in value at greater than $3 million in the CBD and $1
                                                                                 million in regional areas of Victoria. During 2008/09 DPI did not enter into
An internal audit in 2008-09 focussed on aligning DPI procurement
                                                                                 any new contracts where VIPP was applicable.
policies and procedures with the VGPB identified no major issues or
discrepancies.
                                                                                 Fisheries Act 1995
All financial delegates attended a mandatory half day training session on
                                                                                 The Fisheries Act 1995 represents Victoria‟s legislative response on the
„Governance of Financial Transactions (GOFM)‟ focusing on details of
                                                                                 management, protection and sustainable use of Victoria‟s fisheries
Victorian
                                                                                 resources and is administered by DPI.
Government procurement policies and purchasing threshold requirements.
Delegates
                                                                                 Whistleblowers Protection Act 2001
must attend this training at least once every three years. A „10 Step Process
to                                                                                     In 2001, the government introduced the Whistleblowers
       2009 $’000 2008 $’000                                                           Protection Act which requires disclosures of improper conduct
                                                                                       by public officers and public bodies.
     Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
     Appendix one.                                                                     Disclosures under the Act can be made to any of the followings:
     Output performance measures                                                       The Protected Disclosure Coordinator
     Appendix two.                                                                     Mr David Coate Business and Corporate Services Workplace
     Budget portfolio outcomes                                                         Relations Adviser
     Appendix three.                                                                   (03) 9658 4051
     Functions and services                                                             The Protected Disclosure Officer
     Appendix four.                                                                     Ms Fran Boyd Executive Director People and Culture
     Governance                                                                         (03) 9658 4012
     Appendix five.                                                                     The Ombudsman Victoria
     Our people Contracting‟ course is also delivered internally by the                 Level 9 459 Collins St (North Tower) Melbourne VIC 3000
Procurement and                                                                Telephone: (03) 9613 6222 Toll free: 1800 806 314 Internet:
     DPI also six.
CRU. Appendix promotes the resources of the VGPB managed Procurement           www.ombudsman.vic.gov.au Email: ombudvic@ombudsman.vic.gov.au
     Environmental performance
     Appendix seven.
     Other information
     Appendix eight.
     Disclosure index
     Quantity
     Animal pest, disease and residue control programs maintained to assist industry to access markets
DPI reported two disclosures under the Whistleblowers Protection Act in              4. Definitions of key terms
2008-09.
                                                                                     Three key concepts in the reporting system are improper conduct, corrupt
                                                                                     conduct and detrimental action.
                                                                                       4.1 Improper conduct
2009 $’000 2008 $’000
                                                                                 A disclosure may be made about improper conduct by a public body or
                                                                                 public official. Improper conduct means conduct that is corrupt, a
Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177 195 177
Appendix one.                                                                    substantial mismanagement of public resources, or conduct involving
Output performance measures                                                      substantial risk to public health or safety or to the environment. The
                                                                                 conduct must be serious enough to constitute, if proved, a criminal offence
Appendix two.                                                                    or reasonable grounds for dismissal.
Budget portfolio outcomes
                                                                                 Examples
Appendix three.
Functions and services                                                           • To avoid closure of a town‟s only industry, an environmental health
Appendix four.                                                                   officer
                                                                                 ignores or conceals evidence of illegal dumping of waste.
Governance
Appendix five.                                                                   • An agricultural officer delays or declines imposing quarantine to allow a
Our people                                                                       financially distressed farmer to sell diseased stock.
 Appendix six.                                                                       • A building inspector tolerates poor practices and structural defects in the
 Environmental performance                                                           work
                                                                                     of a leading local builder.
 Appendix seven.
 Other information                                                                   4.2 Corrupt conduct
 Appendix eight.                                                                     Corrupt conduct means:
 Disclosure index                                                                                                                                                                  insid
 Quantity                                                                         • Conduct of any person (whether or not a public official) that adversely
Whistleblowers Protection Act 2001 – Procedures
 Animal pest, disease and residue control programs maintained to assist industry affects
                                                                                  to access markets
                                                                                      the honest performance of a public officer‟s or public body‟s functions
 Environmental support to whistleblowers
1. Statement ofand compliance audits of critical Minerals and Petroleum sites completed (a)
 Landholders complying with pest plant and animal control requirements under the
                                                                                  • The performance of a public officer‟s functions dishonestly or with
 Catchment and to the aims and objectives of the Whistleblowers
DPI is committedLand Protection Act 1994 within agreed timeframes and in targeted areas (c)
                                                                                      inappropriate partiality
Protection Act 2001 (the Act). DPI does not tolerate improper conduct by its
 Minerals and Petroleum Licences, Permits and Authorities under administration
 Number of officers or members, nor the taking of reprisals against those         • Conduct of a public officer, former public officer or a public body that
employees, audits completed at mineral and petroleum sites on specific high risk issues
 Number of fisheries disclose such conduct.
who come forward to compliance strategies implemented                             amounts
                                                                                      to a breach of public trust
 Number of state prohibited transparency and accountability in its
DPI recognises the value of weed infestations treated (c)
                                   control programs maintained to
 Plant pest, disease and residue practices, and supports making assist industry to• access markets
administrative and management                                                       Conduct by a public officer, former public officer or a public body that
 Signed land manager corrupt conduct, conduct involving undertake agreed improved land
disclosures that reveal (public and private) agreements to a substantial          amounts
 management practices (h)
mismanagement of public resources, or conduct involving a substantial                 to the misuse of information or material acquired in the course of the
risk to public health and safety, or the environment.
 Major outputs/deliverables Performance Measures                                      performance of their official functions or
DPI will take all reasonable steps to protect people who make such                      • A conspiracy or attempt to engage in the above conduct.
disclosures from any detrimental action in reprisal for making the
 Strategic and Applied Scientific Research
disclosure. DPI will also afford natural justice to the person who is the               Examples
 Use science disclosure.                                                                   international competitiveness and export                    and energy industries by investing
subject of the and innovation to increase the productivity, profitability, sustainability,A public officer takes a bribe or receives avalue of primarythan his or her
                                                                                        •                                               payment other
 science based tools, and resource information.
2. Purpose of these procedures                                                          wages
 Quantity Annual percentage increase in Victorian milk volume based on 2007-08 levels (a)Area of the State for which first generation regional 3D geological models are availab
                                                                                           or salary in exchange for the discharge of a research and
 Postgraduate students engaged (f) Number of applications for intellectual property protection Number of commercial technology public duty. development agreements finalise
These procedures establish a system for reporting disclosures of improper
                                                                                        • A public officer favours peers (d) Number of new key jobs or permits by
 international scientific workshops/conferences led/organised by DPI to promote science leadership amongunmeritorious applications forenabling technologies and core science
conduct or detrimental action by DPI or its employees. The system enables
                                                                                         students
 competencies established/upgraded by DPI (f) Number of postgraduate level PhDfriends in training by DPI (f) Scientific and technical publications in international and peer rev
      disclosures to be made sustainable farming (including aquaculture)
such promote productive and to the protected disclosure coordinator or to and fisheries systems Value of external (non-State) funding contribution to research projects that supp
 that
one of the nominated protected disclosure officers. Disclosuressystems                     and relatives.
 and sustainable farming (including aquaculture) and fisheries may be
made by employees or by members of the public.                                          • A public officer sells confidential information.
These procedures are designed to complement normal communication                    4.3 Detrimental action
channels between supervisors and employees. Employees are
encouraged to continue to raise appropriate matters at any time with                The Act makes it an offence for a person to take detrimental action
 Timeliness
their supervisors.                                                                  against a person in reprisal for a protected disclosure. Detrimental
                                                                                      project milestones and reports completed on time
 Agrifood, fisheries and natural resource management research and developmentaction includes:
As an alternative, employees may make a disclosure of improper
 Provision of technical advice, diagnostic identification tests on pests and diseases including suspected exotics within agreed timeframes
conduct or detrimental action under the Act in accordance with these                •          Action causing injury, loss or damage
 Victorian Initiatives for Minerals and Petroleum (VIMP) data releases meeting timetable
procedures.                                                                         •          Intimidation or harassment
 Cost
3. Objects ofcost Act
 Total output the                                                                   •          Discrimination, disadvantage or adverse treatment in relation to a
 Major outputs/deliverables Performance Measures                                    person‟s
The purpose of the Act is to encourage and facilitate the making of
disclosures of improper conduct by public officers and public bodies. The Act
                                                                                     employment, career, profession, trade or business, including the taking of
provides protection to whistleblowers who make disclosures in accordance
                                                                                     disciplinary action.
 Sustainable establishes a system
with the Act, andPractice Change for the matters disclosed to be
 Facilitate adoption of new ideas to be taken.
investigated and rectifying action and practices, and assist industries and communities to understand, manage and adapt to change driven by economic, social and environmen
 securing market opportunities for Victoria.
 Quantity Agreements with local government to control pests on roadsides (a) Farming families participating in DPI preventative health programs (c) Number of existing DPI progr
 based on identified needs for farm segments (e) Number of regional communities actively supported through structural adjustment programs (g) Number of targeted areas in whic
 management for adjustment (i) Practice change and technical publications submitted to conference proceedings and peer review journals Significant customer interactions to fa
 Barriers identified and strategies developed to overcome them
                                                                                    Protected disclosure officers will:
Appendix seven.                                                                     • Be a contact point for general advice about the operation of the Act for any
                                                                                    person
Other information                                                                      wishing to make a disclosure about improper conduct or detrimental
                                                                                       action

continued                                                                           • Make arrangements for a disclosure to be made privately and discreetly
                                                                                    and,
                                                                                       if necessary, away from the workplace
Examples
                                                                                    • Receive any disclosure made orally or in writing (from internal and
•        A public body refuses a deserved promotion of a person who                    external whistleblowers)
makes a disclosure.
                                                                                    •          Commit to writing any disclosure made orally
•        A public body demotes, transfers, isolates in the workplace or
changes the                                                                         •         Impartially assess the allegation and determine whether it is a
                                                                                    disclosure made in accordance with Part 2 of the Act (that is, „a protected
  duties of a whistleblower due to the making of a disclosure.                      disclosure‟)
                                                                                    •         Take all necessary steps to ensure the identity of the
• A person threatens, abuses or carries out other forms of harassment
                                                                                    whistleblower and the
directly or
   indirectly against the whistleblower, his or her family or friends.
                                                                                         identity of the person who is the subject of the disclosure are kept
• A public body discriminates against the whistleblower or his or her family or                                      confidential
   associates in subsequent applications for jobs, permits or tenders.
                                                                                    • Forward all disclosures and supporting evidence to the protected
5. The reporting system                                                                disclosure coordinator.
5.1 Contact persons within the DPI                                                  6.3 Protected disclosure coordinator
Disclosures of improper conduct or detrimental action by DPI or its                 The protected disclosure coordinator has a central clearinghouse role
employees may be made to the following contact officers detailed earlier.           in the internal reporting system. They will:
All correspondence, phone calls and emails from internal or external                •          Receive all disclosures forwarded from the protected disclosure
whistleblowers will be referred to the protected disclosure coordinator.            officers
Where a person is contemplating making a disclosure and is concerned
                                                                                    •         Receive all phone calls, emails and letters from members of the
about approaching the protected disclosure coordinator or a protected
                                                                                    public or
       2009 $’000 2008 $’000                                                                   employees seeking to make a disclosure
                                                                                                 • 195 177
        Victorian Auditor-General’s Office Audit of the department‟s financial report 195 177Impartially assess each disclosure to determine whether it is a
        Appendix one.                                                                            public
        Output performance measures                                                              interest disclosure
        Appendix two.                                                                            •          Refer all public interest disclosures to the Ombudsman
        Budget portfolio outcomes
                                                                                                 •          Be responsible for carrying out, or appointing an
        Appendix three.                                                                          investigator to carry out,
        Functions and services
        Appendix four.                                                                           an investigation referred to the public body by the Ombudsman
        Governance                                                                               • Be responsible for overseeing and coordinating an investigation
        Appendix five.                                                                           where an
        Our people                                                                               investigator has been appointed
        Appendix six.                                                                            • Appoint a welfare manager to support the whistleblower and to
disclosure officer in the workplace, they can call the relevant officer and
        Environmental performance                                                    protect them
request a meeting in a discreet location away from the workplace.
        Appendix seven.                                                                 from any reprisals
        Other information
5.2 Alternative contact persons                                                      • Advise the whistleblower of the progress of an investigation into the
        Appendix eight.                                                                 disclosed matter
A disclosure about improper conduct or detrimental action by DPI or its
        Disclosure index made directly to the Ombudsman as detailed
employees may also be                                                                •            Establish and manage a confidential filing system
earlier.Quantity                                                                     •            Collate and publish statistics on disclosures made
        Animal pest, disease and residue control programs maintained to assist industry to access markets
The following table sets out where disclosures about persons other than              •
        Environmental and compliance audits of critical Minerals and Petroleum sites completed (a) all necessary steps to ensure the identity of the
                                                                                                  Take
employees of DPI should be made. pest plant and animal control requirements under the
        Landholders complying with                                                   whistleblower and the
        Catchment and Land Protection Act 1994 within agreed timeframes and in targeted areas (c)
        Minerals and Petroleum Licences, Permits and Authorities under administration identity of the person who is the subject of the disclosure are kept
        Number of audits completed at mineral and petroleum sites on specific high risk issues
6. Roles and responsibilities                                                                                            confidential
        Number of fisheries compliance strategies implemented                        • Liaise with the chief executive officer of the public body.
6.1 Employeesof state prohibited weed infestations treated (c)
        Number
              pest, disease and residue control suspected incidences of              6.4 to access markets
        Plantare encouraged to report known orprograms maintained to assist industry Investigator
Employees
        Signed land manager (public and private) agreements to undertake agreed improved land
improper conduct or detrimental action in accordance with these procedures.          The investigator will be responsible for carrying out an internal investigation
        management practices (h)
All employees of DPI have an important role to play in supporting those who          into a disclosure where the Ombudsman has referred a matter to the public
        Major legitimate disclosure. Performance Measures
have made a outputs/deliverablesThey must refrain from any activity that             body. An investigator may be a person from within an organisation or a
is, or could be perceived to be, victimisation or harassment of a person who         consultant engaged for that purpose.
makes a disclosure. They should protect and maintain the confidentiality of a
         they know and Applied Scientific Research
personStrategic or suspect to have made a disclosure.
6.2 Protected disclosure officers to increase the productivity, profitability, sustainability, international competitiveness and export value of primary and energy industries by inv
        Use science and innovation
       science based tools, and resource information.
6.5 Welfare manager                                                              hardship to the applicant. Further charges may be payable, for example
                                                                                 searching for documents (at $20 per hour) and photocopying (at 20 cents
The welfare manager is responsible for looking after the general welfare
                                                                                 per page).
of the whistleblower. The welfare manager will:
                                                                                 Requests should be sent to:
• Examine the immediate welfare and protection needs of a whistleblower
                                                                                 Manager Freedom of Information Department of Primary Industries GPO
who
                                                                                 Box 4440 Melbourne Vic 3001
   has made a disclosure and seek to foster a supportive work environment
                                                                                 Enquires concerning FOI in DPI can be made to (03) 9658
• Advise the whistleblower of the legislative and administrative protections     4030 or email dpifoi.enquiries@dpi.vic.gov.au
   available to him or her
                                                                                 More information on the Freedom of Information Act 1982 is at
• Listen and respond to any concerns of harassment, intimidation or              www.foi.vic.gov.au
victimisation
   in reprisal for making disclosure
                                                                                 Major committees and statutory bodies
• Ensure the expectations of the whistleblower are realistic.
                                                                                 Minister for Agriculture
7. Confidentiality
                                                                                   Aerial Baiting Trial Stakeholder Consultative Committee
DPI will take all reasonable steps to protect the identity of the                  Agriculture Victoria Services Pty Ltd
whistleblower. Maintaining confidentiality is crucial in ensuring reprisals
                                                                                   Animal Welfare Advisory Committee
are not made against a whistleblower.
                                                                                   Apicultural Industry Advisory Committee
The Act requires any person who receives information due to the handling
                                                                                   Biosciences Research Centre Joint Venture Board
or investigation of a protected disclosure, to not disclose that information
except in certain limited circumstances. Disclosure of information in breach       Cattle Compensation Advisory Committee
of Section 22 constitutes an offence that is punishable by a maximum fine          Compensation Assessment Panel
of 60 penalty units or six months imprisonment, or both.
                                                                                   Dairy Food Safety Victoria
The circumstances in which a person may disclose information obtained              Dairy Food Safety Victoria Selection Committee
about a protected disclosure include:
                                                                                   Domestic Animal Management Implementation Committee
•         Where exercising the functions of the public body under the Act          Gippsland Wild Dog Management Group
•         When making a report or recommendation under the Act                     Industry Transition Taskforce
•         When publishing statistics in the annual report of a public body         Licensing Appeals Tribunal (Fisheries)
•         In criminal proceedings for certain offences in the Act.                 Murray Valley Citrus Board
                                                                                   Murray Valley Citrus Board Selection Committee
The Act prohibits the inclusion of particulars in any report or
recommendation that is likely to lead to the identification of the                 Murray Valley Wine Grape Industry Development Committee
whistleblower. The Act also prohibits the identification of the person who is      National Livestock Identification System Implementation Advisory
the subject of the disclosure in any particulars included in an annual report.     Committee
                                                                                   North East Wild Dog Management Group
Freedom of information (FOI)                                                       Northern Victorian Fresh Tomato Industry Development Committee
The Freedom of Information Act 1982 gives the public a right to apply for          PrimeSafe
access to documents held by the department.                                        Primesafe Selection Committee
From 1 July 2008 to 30 June 2009, the department received 75                       Responsible Pet Ownership Education Advisory Committee
requests for documents.                                                            Restricted Breed Dog Review Panel
The Secretary received four requests for internal review and in                    Sheep and Goat Compensation Advisory Committee
each case, confirmed the original decision to deny access to                       Showgrounds Redevelopment Joint Venture Board
documents.
                                                                                   Swine Industry Projects Advisory Committee
There were three FOI appeals lodged with the Victorian Civil and                   Veterinary Practitioners Registration Board of Victoria
Administrative Tribunal. Two of these were withdrawn by the applicant and
                                                                                   Veterinary Practitioners Registration Board of Victoria Panel Hearings
one is yet to be finalised.
                                                                                   Victorian Agricultural Chemicals Advisory Committee
Making a Freedom of Information request
                                                                                   Victorian Broiler Industry Negotiation Committee
FOI requests must be made in writing describing the documents sought               Victorian Ovine Johne‟s Disease Advisory Committee
and including payment of the $23.40 application fee. Assistance can be
provided to applicants to help determine the type of documents being               Victorian Strawberry Industry Development Committee
requested.                                                                         Women in Primary Industries Advisory Panel
The application fee may be waived if the payment is likely to cause
                                                                                   Additional departmental information available on request
Appendix seven.                                                                    In compliance with the requirements of the Ministerial Directions of the
                                                                                   Minister for Finance, details of the items below, where not published in this
Other information                                                                  report, are retained by DPI and available on request (subject to the
                                                                                   limitations of freedom of information requirements, if applicable):
continued                                                                          (a) a statement that declarations of pecuniary interests have been duly
                                                                                   completed by all relevant officers of the department
Minister for Energy and Resources                                                  (b) details of shares held by senior officers as nominee or held beneficially in
  Earth Resources Development Council Electric Line Clearance                      a statutory authority or subsidiary
  Consultative Committee Energy Safe Victoria Equipment Advisory                   (c) details of publications produced by the department about the activities of
                                                                                   the department and where they can be obtained
  Committee Mining Warden Victorian Electrolysis Committee Victorian
                                                                                   (d) details of changes in prices, fees, charges, rates and levies charged by
  Energy Networks Corporation (VENCorp)
                                                                                   the
Information on the purpose of each DPI statutory body and contact
details are available at: www.publicboards.vic.gov.au.                             department for its services, including services that are administered;
                                                                                   (e) details of any major external reviews carried out in respect of the
Science Investment and Commercialisation Performance                               operation of the department
Technology commercialisation                                                       (f) details of any other research and development activities undertaken by
                                                                                   the department that are not otherwise covered either in the Report of
Commercialisation of technology developed as a result of the research and          Operations or in a document which contains the Financial Report and Report
development activities conducted by DPI provides an essential route to             of Operations
market to ensure the technologies are ultimately applied in the market
                                                                                   (g) details of overseas visits undertaken including a summary of the
place to the benefit of Victoria and its agricultural industries.
                                                                                   objectives and outcomes of each visit
Agriculture Victoria Services Pty Ltd (AVS) is a separate legal entity,            (h) details of major promotional, public relations and marketing activities
wholly owned by the Victorian Government, established to provide a                 undertaken by the department to develop community awareness of the
commercial interface between DPI‟s research and development divisions              services provided by the department
and the private sector. The company protects and manages intellectual
property generated from DPI‟s research and development activities and              (i) details of assessments and measures undertaken to improve the
provides a legal structure through which commercial contracts are                  occupational health and safety of employees, not otherwise detailed in the
                                                                                   Report of Operations
negotiated with private and industry-based organisations. AVS separately
tables its annual report in Parliament each year.                                  (j) a general statement on industrial relations within the department and
                                                                                   details of time lost through industrial accidents and disputes, which are not
In 2008-09 AVS activities for DPI included:                                        otherwise detailed in the Report of Operations
• Further development of DPI‟s intellectual property portfolio by filing several   (k) a list of major committees sponsored by the department, the purposes of
   new patents and abandoning certain registrations where the                      each committee and the extent to which the purposes have been achieved
   technology was considered no longer technologically or commercially
                                                                                   (l) details of sponsorship undertaken by the department.
   relevant. A total of 59 filings were submitted through the reporting
   period, comprising new patents and extensions to existing patents,
   plant breeders‟ rights and trademarks. At 30 June 2009, 54 patent
   families, 65 plant breeders‟ rights registrations and 12 trademarks
   were held by AVS.
• Negotiation and establishment of 40 commercial technology agreements
and
   material transfer agreements.
• The forging a global alliance with Dow AgroSciences LLC for crop
innovation,
   initially in the area of improving yields in crops to meet the growing global
   demand for food, feed and energy. One of the key crops in the
   collaborative R&D effort will include canola, Australia‟s third largest crop,
   as well as corn and wheat and bioenergy crops. The DPI-Dow
   AgroSciences Sponsored R&D agreement represents the largest
   international agricultural biotechnology alliance undertaken by the
   Victorian Government to date. Dow AgroSciences is a wholly-owned
   subsidiary of The Dow Chemical Company and has global annual sales
   of US$4.5 billion.
• The successful licensing of a new farmer-friendly means of estimating
pasture
   mass in order to improve pasture utilisation in the Australasian dairy and
   grazing industries. A New Zealand company, Farmworks Precision
   Farming Systems Ltd, have entered into a Technology Licence
   Agreement with AVS for the Pasture Reader following trans-Tasman
   evaluation trials. The electronic pasture reader was developed at
   DPI-Ellinbank and can be mounted on quad bikes and utilities and then
   driven across a representative area of the paddock to get a fast and
   accurate measure of pasture mass. A patent has been lodged for this
   invention and additional algorithms developed for use with different
   pasture species and in differing seasons.

				
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