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Section 4
Facts and Figures
for the financial year ended 30 June 2008




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document   61
 Facts and Figures contents
 Financial Summary and Future Outlook                                                                                 63
 Operating Statement                                                                                                  65
 Balance Sheet                                                                                                        66
 Statement of Changes in Equity                                                                                       67
 Cash Flow Statement                                                                                                  68

 Notes to the Financial Statement                                                                                     69
 Budget Portfolio Outcomes                                                                                          134
 Appendix Data
 Appendix 1        Audit Committee Membership and Role                                                              138
 Appendix 2        Risk Management                                                                                  139
 Appendix 3        Freedom of Information                                                                           140
 Appendix 4        Legislative Change and New Regulations                                                           142
 Appendix 5        Compliance with Building Act 1993                                                                142
 Appendix 6        Aboriginal Heritage Act 2006                                                                     142

 Appendix 7        Implementation of the Victorian Industry Participation Policy                                    144
 Appendix 8        Consultancies                                                                                    144
 Appendix 9        Disclosure of Major Contracts                                                                    144
 Appendix 10       Environmental Performance Report: 2007–08                                                        145
 Appendix 11       National Competition Policy                                                                      152
 Appendix 12       Whistleblowers Protection Act 2001                                                               152
 Appendix 13       Compliance with Submission Requirements of the Local Government Act 1989                         153

 Appendix 14       Staffing Data and Implementation of the Commissioner for Public Employment Directives 153
 Appendix 15       Community Support Fund                                                                           158
 Appendix 16       Summary of Information Available on Request                                                      162
 Contacts                                                                                                           162
 Public Entities                                                                                                    164
 Disclosure Index                                                                                                   167


This financial report covers the Department of Planning and Community Development as an individual entity and is presented in
the Australian currency.
The Department of Planning and Community Development is a Government Department of the State of Victoria. The
department was restructured and renamed on the 14 August 2007 under the Public Sector Management and Employment Act
1998.
Its principal address is: Department of Planning and Community Development 1 Spring Street Melbourne VIC 3000
For queries in relation to our reporting, please call (03) 9208 3333 or visit our website www.dpcd.vic.gov.au.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                              62
Financial Summary and Future Outlook
2007-08


The department’s financial summary for the last four years is provided in the following table. Specific
financial details are included in the financial statements.

Financial summary                               2007-08            2006-07            2005-06        2004-05
(controlled)
                                                $’000              $’000              $’000           $’000

Revenue from government                       553,219            425,703            634,295         469,240

Other revenue                                   6,466             16,333              9,093           9,203

Total revenue                                 559,685            442,036            643,388         478,443

Total expenses                               (551,916)          (455,728)          (656,497)       (482,981)

Net result from operating activities            7,769            (13,692)           (13,109)         (4,538)

Net cash flow from operating activities        14,268              2,125              (4,525)         6,383

Total assets                                  334,522            170,227            550,631         562,636

Total liabilities                             102,996             52,835            114,688          87,728



The main activities of the department in 2007–08 consisted of programs aimed at:
– Improved planning and design for sustainable communities
– Better access to housing, infrastructure, jobs and services
– Increased opportunities for participation.
The department’s operations are funded through revenue received from:
– annual parliamentary appropriations for the delivery of outputs
– a percentage of gaming machine revenue paid into the Community Support Fund.
For the financial year ending 30 June 2008 the department produced an operating surplus of $7.8
million. The surplus was largely the result of the timing of revenue and payments from the Community
Support Fund during the year.


The increase of $117.7 million in total revenue for the department resulted from increased revenue
received from the government – primarily due to machinery of government transfers to the department of
the planning and urban design, heritage and housing affordability functions.
Total assets increased by $164.3 million with total liabilities increasing by $50.2 million, largely as a
result of machinery of government changes for the planning and urban design, heritage and housing
affordability functions transferred in.
Summaries of revenue, payments for outputs and asset investment are shown in the tables opposite.
More detailed financial information on each of the department’s outputs is provided in Note 2 to the
financial statements.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               63
Total revenue 2007–08
                                    $m              %
Revenue from government           553.2           98.8
Other revenue                       6.5            1.2
Total                             559.7         100.0



Payments for outputs 2007–08
                                    $m              %
Strengthening Communities         418.1           75.8
Skilling Communities               63.7           11.5
Advocating for People
in Communities                     70.1           12.7
Total                             551.9         100.0



Asset Investment Program 2007–08
                                    $m              %
Strengthening Communities         123.4           99.7
Skilling Communities                –              –
Advocating for People
in Communities                      0.4            0.3
Total                             123.8         100.0


Future outlook
The government has approved new funding of $108 million over the next four years for the delivery of
outputs. This amount includes:
– $36.6 million for the Planning Victoria initiative
– $24.5 million for the Geelong Transit City program
– $15.1 million for Improving Housing Affordability project
– $8.4 million for the Broadmeadows Transit City project.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          64
Operating Statement
for the financial year ended 30 June 2008

                                                                                                              2008                    2007
                                                                                         Note                $’000                   $’000

Income
Output appropriations                                                                      3(a)            407,899                301,340
Special appropriations                                                                     3(a)             96,924                 92,427
Special purpose grants                                                                     3(a)             48,396                 31,936
Resources received free of charge or for nominal consideration                             3(a)                  –                    557
Other revenue                                                                              3(b)              6,466                 15,776

Total income                                                                                               559,685                442,036

Expenses
Grants and other payments                                                                  4(a)           (399,016)              (325,495)
Employee benefits                                                                          4(b)            (80,166)               (56,485)
Depreciation and amortisation                                                              4(c)             (3,251)                (4,907)
Resources provided free of charge or for nominal consideration                                              (2,604)                (4,509)
Capital asset charge                                                                                        (4,645)                (5,040)
Supplies and services                                                                      4(d)            (53,535)               (50,552)
Other expenses                                                                             4(e)             (8,699)                (8,740)

Total expenses                                                                                            (551,916)              (455,728)

Net result for the period                                                                                    7,769                 (13,692)


The above Operating Statement should be read in conjunction with the accompanying notes included on
pages 70-130.
Note: The significant variance between the 2007–08 actual and the 2006–07 actual reflect the significant machinery of government changes that
occurred in 2007–08. Refer Note 1(d).




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                           65
Balance Sheet
as at 30 June 2008

                                                                                                              2008                    2007
                                                                                       Note                  $’000                   $’000

Current assets
Cash and cash equivalents                                                                21(a)              92,706                  82,262
Receivables                                                                               6                 90,400                  45,257
Inventories                                                                               7                     11                     254
Other                                                                                     8                    160                     136
Non-current assets classified as held for sale                                           10                    134                       –

Total current assets                                                                                       183,411                127,909

Non-current assets
Receivables                                                                               6                  2,262                   1,635
Property, plant and equipment                                                             9                142,530                  34,720
Intangible assets                                                                        11                  6,319                   5,963

Total non-current assets                                                                                   151,111                  42,318

Total assets                                                                                               334,522                170,227

Current liabilities
Payables                                                                                 12                 77,728                  36,187
Interest bearing liabilities                                                             13                  1,796                     963
Provisions                                                                               14                 19,339                  12,439

Total current liabilities                                                                                   98,863                  49,589

Non-current liabilities
Interest bearing liabilities                                                             13                  1,871                   1,611
Provisions                                                                               14                  2,262                   1,635

Total non-current liabilities                                                                                4,133                   3,246

Total liabilities                                                                                          102,996                  52,835

Net assets                                                                                                 231,526                117,392

Equity
Contributed capital                                                                      22(b)             201,253                110,903
Reserves                                                                                 22(a)              94,665                 79,163
Accumulated deficit                                                                      22(c)             (64,392)               (72,674)

Total equity                                                                                               231,526                117,392


Contingent assets and contingent liabilities                                             19
Commitments for expenditure                                                              18


The above Balance Sheet should be read in conjunction with the accompanying notes included on pages
70-130.
Note: The significant variance between the 2007–08 actual and the 2006–07 actual reflect the significant machinery of government changes that
occurred in 2007–08. Refer Note 1(d).




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                           66
Statement of changes in equity
for the financial year ended 30 June 2008

                                                                                          2008       2007
                                                                              Note       $’000      $’000

Total equity at beginning of financial year                                            117,392   435,943

Adjustments on adoption of new accounting policy:
Accumulated surplus
Reserves
                                                                                       117,392   435,943

Impairment of revalued asset
Gain/(loss) on property revaluation
Available-for-sale investments:
Revaluation gain/(loss) taken to equity                                        22(a)    15,502       388
Transferred to profit or loss for the period
Share of increments in reserves attributable to associates
Share of increments in reserves attributable to jointly controlled entities

Net income recognised directly in equity                                                15,502       388

Net result for the period                                                                7,769    (13,692)

Total recognised income and expense for the period                                      23,271    (13,304)

Transactions with the state in its capacity as owner                           22(b)    90,350   (305,247)
M2007 opening accumulated surplus                                                          513

Total equity at end of financial year                                                  231,526   117,392


The above statement of changes in equity should be read in conjunction with the accompanying notes
included on pages 70-130.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document         67
Cash Flow Statement
for the financial year ended 30 June 2008



                                                                                         2008        2007
                                                                        Note            $’000       $’000

Cash flows from operating activities
Receipts from government                                                              517,616     434,275
Receipts/(payments) from other entities                                                   (70)     11,790
Interest received                                                                       4,649       4,156
Payments of grant and transfer payments                                              (399,498)   (328,369)
Payments to suppliers and employees                                                  (103,573)   (114,548)
Capital asset charge                                                                   (4,645)     (5,039)
Interest and other costs of finance paid                                                 (211)       (140)

Net cash flows from/(used in) operating activities                      21(c)          14,268       2,125

Cash flows from investing activities
Proceeds/(payments) for investments                                                        23          (8)
Payments for property, plant and equipment                                            (20,917)    (15,139)
Proceeds from sale of property, plant and equipment                                         –          52
Payments for intangible assets                                                         (1,020)     (1,743)

Net cash flows from/(used in) investing activities                                    (21,914)    (16,838)

Cash flows from financing activities
Proceeds from capital contributions by State Government                                14,228       9,704
Proceeds/(repayment) of borrowings and advances                                         4,255       1,249

Net cash flows from/(used in) financing activities                                     18,483     10,953


Net increase/(decrease) in cash and cash equivalents                                    9,608      (3,760)

Cash and cash equivalents at the beginning of the financial year                       83,098     86,022

Cash and cash equivalents at the end of the financial year              21(a)          92,706     82,262


The above Cash Flow Statement should be read in conjunction with the accompanying notes included
on pages 70-130.
Non-cash transactions are disclosed in Note 21(b).




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Notes to the Financial Statements
for the financial year ended 30 June 2008
Contents
Note                                                                                            Page
1           Summary of accounting policies                                                        70
2           Departmental outputs                                                                  83
3           Income                                                                                86
4           Expenses                                                                              87
5           Restructuring of administrative arrangements                                          89
6           Receivables                                                                          101
7           Inventories                                                                          102
8           Other assets                                                                         102
9           Property, plant and equipment                                                        103
10          Non-current assets classified as held for distribution to other entities             107
11          Intangible assets                                                                    107
12          Payables                                                                             108
13          Interest bearing liabilities                                                         109
14          Provisions                                                                           109
15          Superannuation                                                                       111
16          Other asset and liability disclosures                                                112
17          Leases                                                                               113
18          Commitments for expenditure                                                          114
19          Contingent assets and contingent liabilities                                         114
20          Financial instruments                                                                115
21          Cash flow information                                                                120
22          Movements in equity                                                                  121
23          Administered items                                                                   122
24          Summary of compliance with annual parliamentary and special appropriations           125
25          Ex gratia payments                                                                   126
26          Annotated receipts agreements                                                        126
27          Trust account balances                                                               127
28          Responsible persons                                                                  128
29          Remuneration of executives                                                           129
30          Remuneration of auditors                                                             130
31          Consolidation of 2007 World Swimming Championships Corporation                       130




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document      69
Note 1. Summary of accounting policies
(a) Statement of compliance
The financial report is a general purpose financial report that has been prepared on an accrual basis in
accordance with the Financial Management Act 1994, applicable Australian Accounting Standards
(AAS), which includes the Australian accounting standards issued by the Australian Accounting
Standards Board (AASB), AAS 29 Financial Reporting by Government Departments, Interpretations and
other mandatory professional requirements.
The financial report also complies with relevant Financial Reporting Directions (FRDs) issued by the
Department of Treasury and Finance, and relevant Standing Directions (SD) authorised by the Minister
for Finance.
(b) Basis of preparation
The financial report has been prepared on a historical cost basis, except for the revaluation of certain
non-current assets and financial instruments. Cost is based on the fair values of the consideration given
in exchange for assets.
In the application of AASs, management is required to make judgements, estimates and assumptions
about carrying values of assets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and various other factors that
are believed to be reasonable under the circumstances, the results of which form the basis of making the
judgements. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing 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 period of the revision, and future periods if the revision affects both current and future
periods.
Accounting policies are selected and applied in a manner which ensures that the resulting financial
information satisfies the concepts of relevance and reliability, thereby ensuring that the substance of the
underlying transactions or other events is reported.
The accounting policies set out below have been applied in preparing the financial statements for the
year ended 30 June 2008 and the comparative information presented for the year ended 30 June 2007.
(c) Reporting entity
The Department of Planning and Community Development is a government department of the state of
Victoria.
The financial statements include all the controlled activities of the Department of Planning and
Community Development.
Body corporate note
In accordance with a determination made by the Minister for Finance under the Financial Management
Act 1994, the annual reports and financial statements of the Department of Planning and Community
Development and the body corporate ‘Secretary to the Department of Planning and Community
Development’, as created under section 25(a) of the Commonwealth Games Arrangements Amendment
Act 2003 (CGAA), are consolidated. The Minister for the Commonwealth Games has specified, by order
dated 1 April 2003, that this body corporate is responsible for the Games Village Remediation Project. All
activities are reflected as controlled transactions.
Administered resources
The department administers but does not control certain resources on behalf of the Victorian
Government. It is accountable for the transactions involving those administered resources, but does not
have the discretion to deploy the resources for achievement of the department’s objectives. For these
resources, the department acts only on behalf of the Victorian Government. Administered resources are

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             70
accounted for using the accrual basis of accounting.
Transactions and balances relating to these administered resources are not recognised as departmental
revenues, expenses, assets or liabilities within the body of the financial statements, but are disclosed in
the applicable output schedules (refer Note 23 Administered items). Except as otherwise disclosed,
administered items are accounted for on the same basis and using the same accounting policies as for
departmental items.
Other trust activities on behalf of parties external to the Victorian Government
The department has responsibility for transactions and balances relating to trust funds on behalf of third
parties external to the Victorian Government. 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 not controlled by the department or the Victorian
Government. These transactions and balances are reported in Note 27 Trust account balances.
(d) Objectives and funding
In August 2007, the government established the new Department of Planning and Community
Development combining the former Department for Victorian Communities responsibilities (except for
Employment Programs); divisions that reported to the Minister for Planning within the Department of
Sustainability and Environment (except for Land Victoria); and the Transit Cities Unit and the Victorian
Urban Development Authority (VicUrban) from the Department of Infrastructure.
With the formation of the new department:
– The Planning Urban Design and Housing Affordability output (with the exception of performance
  measures for Land Victoria) transferred from the Department of Sustainability and Environment to the
  Department of Planning and Community Development.
– The Heritage Protection output transferred from the Department of Sustainability and Environment to
  the Department of Planning and Community Development.
– The Employment Programs Output transferred to the Department of Innovation, Industry and Regional
  Development.
In November 2007, the Citizen Engagement and Information Services output (with the exception of
performance measures relevant to ICT Community Programs) transferred to the Department of
Innovation, Industry and Regional Development. Performance measures for ICT Community Programs
have been incorporated into the existing Community Strengthening output of the Department of Planning
and Community Development.
The department directly supports the Victorian Government’s Growing Victoria Together goals of:
– building friendly, confident and safe communities
– more quality jobs and thriving, innovative industries across Victoria
– greater public participation and more accountable government.
The department’s Corporate Plan 2008-2011 is underpinned by the following key strategic directions:
– Improved planning and design for sustainable communities.
– Better access to housing, infrastructure, jobs and services.
– Increased opportunities for participation.
– Excellent organisational performance.
The department is predominantly funded by accrual-based parliamentary appropriations for the provision
of outputs. It provides on a fee-for-service basis various goods and services. The fees charged for these
services are determined by prevailing market forces.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           71
(e) Outputs of the department
Information about the department’s output activities, and the expenses, income, assets and liabilities that
are reliably attributable to those output activities, is set out in the output activities schedule (refer Note 2
Departmental outputs). Information about expenses, income, assets and liabilities administered by the
department are given in the schedule of administered expenses and revenues and the schedule of
administered assets and liabilities (refer Note 23 Administered items).
As a consequence of machinery of government changes announced in August 2007 and November
2007, output details reflect the actual period of responsibility for the Department of Planning and
Community Development, being for the period to 31 August 2007 for the old outputs and from 01
September 2007 to 30 June 2008 for the new output structure. Comparative amounts for the prior year
have not been adjusted.
Details of assets and liabilities transferred into the Department of Planning and Community Development
and other information relating to machinery of government changes are reflected in Note 5 Restructuring
of administrative arrangements.
(f) Events after reporting date
Assets, liabilities, income or expenses arise from past transactions or other past events. Where the
transactions result from an agreement between the department and other parties, the transactions are
only recognised when the agreement is irrevocable at or before balance date. Adjustments are made to
amounts recognised in the financial statements for events that occur after the reporting date and before
the date the statements are authorised for issue, where those events provide information about
conditions that existed at the reporting date. Note disclosure is made about events between the balance
date and the date the statements are authorised for issue where the events relate to conditions that
arose after the reporting date and which may have a material impact on the results of subsequent years.
(g) Goods and Services Tax (GST)
Income, expenses and assets are recognised net of the amount of 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
acquisition of the asset or as part of the expense.
Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net
amount of GST recoverable from, or payable to, the taxation authority is included with other receivables
or payables in the Balance Sheet.
Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or
financing activities that are recoverable from, or payable to the taxation authority, are presented as
operating cash flow.
(h) Income recognition
All income received by the department is generally required to be paid into the Consolidated Fund.
Income becomes controlled and is recognised by the department when it is appropriated from the
Consolidated Fund by the Victorian Parliament and applied to the purposes defined under the relevant
appropriations Act. Additionally, the department is permitted under Section 29 of the Financial
Management Act 1994 to have certain revenue annotated to the annual appropriation. The revenue that
forms part of a Section 29 agreement is recognised by the department and the receipts paid into the
Consolidated Fund as an administered item. At the point of revenue recognition, Section 29 provides for
an equivalent amount to be added to the annual appropriation. Examples of receipts that can form part of
a Section 29 agreement are Commonwealth specific purpose grants, Municipal Council special purpose
grants, the proceeds from the sale of assets and revenue from the sale of products and services.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               72
Output appropriations
Revenue from the outputs the department provides to government is recognised when those outputs
have been delivered and the relevant minister has certified delivery of those outputs in accordance with
specified performance criteria.
Resources received free of charge or for nominal consideration
Contributions of resources received free of charge or for nominal consideration are recognised at their
fair value when the contributed asset qualifies for recognition, unless received from another government
department or agency as a consequence of a restructuring of administrative arrangements. In which
case, such transfer will be recognised at carrying value. Contributions in the form of services are only
recognised when a fair value can be reliably determined and the services would have been purchased if
not donated.
Other revenue
Amounts disclosed as revenue are, where applicable, net of returns, allowances and duties and taxes.
All amounts of revenue over which the department does not have control are disclosed as administered
income in the schedule of administered income and expenses (refer Note 23 Administered items).
Revenue is recognised for each of the department’s major activities as follows:
Revenue from the provision of services
Revenue from the provision of services is recognised by reference to the stage of completion of the
contract. The revenue is recognised when:
– the amount of the revenue, stage of completion and transaction costs incurred can be reliably
  measured
– it is probable that the economic benefits associated with the transaction will flow to the entity or
  department.
The stage of completion is measured by reference to labour hours incurred to date as a percentage of
estimated total labour hours for each contract.
Revenue from sale of goods
Revenue from the sale of goods is recognised by the department when:
– the significant risks and rewards of ownership of the goods have transferred to the buyer
– the department retains neither continuing managerial involvement to the degree usually associated
  with ownership nor effective control over the goods sold
– the amount of revenue can be reliably measured
– it is probable that the economic benefits associated with the transaction will flow to the department
– the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Interest revenue
Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on
the financial asset.
Other income
Other income consists of gains or losses on disposal of property, plant and equipment, disposal of
investments and disposal of business. Any gain or loss on disposal is recognised at the date control of
the asset is passed to the buyer and is determined after deducting from the proceeds the carrying value
of the asset at that time.
Administered income
Taxes, fines and regulatory fees
Because the department does not gain control over assets arising from taxes, fines and regulatory fees,
no income is recognised in the department’s financial statements.
The department collects these amounts on behalf of the Crown. Accordingly, the amounts are disclosed

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             73
as income in the schedule of Administered Items (refer Note 23 Administered items).
Commonwealth grants
Grants payable by the Commonwealth government are recognised as income when the department
gains control of the underlying assets. Where such grants are payable into the Consolidated Fund, they
are reported as administered income. For reciprocal grants, the department is deemed to have assumed
control when the performance has occurred under the grant. For non-reciprocal grants, the department is
deemed to have assumed control when the grant is received or receivable. Conditional grants may be
reciprocal or non-reciprocal depending on the terms of the grant. Commonwealth grants are disclosed as
income in the schedule of Administered Items (refer Note 23 Administered items).
(i) Expenses
Grants and other payments
Grants and other payments to third parties are recognised as an expense in the reporting period in which
they are paid or payable. They include transactions such as grants, subsidies and other transfer
payments.
Employee benefits
Employee benefits expenses include all costs related to employment, including wages and salaries,
leave entitlements, redundancy payments and superannuation contributions. These are recognised
when incurred, except for contributions in respect of defined benefit plans.
Superannuation
Defined benefit plans
The amount charged to the Operating Statement in respect of defined benefit superannuation plans
represents the contributions made by the department to the superannuation plan in respect to the current
services of current department staff. Superannuation contributions are made to the plans based on the
relevant rules of each plan.
The Department of Treasury and Finance centrally recognises the defined benefit liability or surplus of
most Victorian government employees in such funds.
Depreciation
Depreciation is provided on property, plant and equipment, including freehold buildings, but excluding
land. Depreciation is generally calculated on a straight-line basis so as to write-off the net cost or other
revalued amount of each asset over its expected useful life to its estimated residual value. Leasehold
improvements are depreciated over the period of the lease or estimated useful life, whichever is the
shorter, using the straight-line method. The estimated useful lives, residual values and depreciation
method are reviewed at the end of each annual reporting period.
Amortisation
Intangible assets with finite useful lives are amortised on a systematic (typically straight-line) basis over
the asset’s useful life. Amortisation begins when the asset is available for use, that is, when it is in the
location and condition necessary for it to be capable of operating in the manner intended by
management. The amortisation period and the amortisation method for an intangible asset with a finite
useful life are reviewed at least at the end of each annual reporting period. In addition, an assessment is
made at each reporting date to determine whether there are indicators that the intangible asset
concerned is impaired. If so, the assets concerned are tested as to whether their carrying value exceeds
their recoverable amount.
Intangible assets with indefinite useful lives are not amortised, but are tested for impairment annually or
whenever there is an indication that the asset may be impaired. The useful lives of intangible assets that
are not being amortised are reviewed each period to determine whether events and circumstances
continue to support an indefinite useful life assessment for that asset.
Resources provided free of charge or for nominal consideration

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             74
Resources provided free of charge or for nominal consideration are recognised at their fair value.
Capital asset charge
The capital asset charge represents the opportunity cost of capital invested in the non-current physical
assets used in the provision of outputs. The charge is calculated on the budgeted carrying amount of
non-current physical assets.
Finance costs
Finance costs are recognised as expenses in the period in which they are incurred and include:
– interest on bank overdrafts and short-term and long-term borrowings
– amortisation of discounts or premiums relating to borrowings
– amortisation of ancillary costs incurred in connection with the arrangement of borrowing
– finance lease charges
– the increase in financial liabilities and non-employee provisions due to the unwinding of discounts to
  reflect the passage of time.
Impairment of assets
Intangible assets with indefinite useful lives (and intangible assets not yet available for use) are tested
annually for impairment (that is as to whether their carrying value exceeds their recoverable amount, and
so require write-downs) and whenever there is an indication that the asset may be impaired. All other
assets are assessed annually for indications of impairment, except for:
– inventories (refer Note 1(j))
– financial assets (refer Note 1(j))
– non-current assets held for sale (refer Note 1(j))
– assets arising from construction contracts (refer Note 1(j)).
If there is an indication of impairment, the assets concerned are tested as to whether their carrying value
exceeds their possible recoverable amount. Where an asset’s carrying value exceeds its recoverable
amount, the difference is written-off by a charge to the Operating Statement except to the extent that the
write-down can be debited to an asset revaluation reserve amount applicable to that class of asset.
It is deemed that, in the event of the loss of an asset, the future economic benefits arising from the use
of the asset will be replaced unless a specific decision to the contrary has been made. The recoverable
amount for most assets is measured at the higher of depreciated replacement cost and fair 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 future cash flows expected to be obtained from the asset and fair value
less costs to sell.
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. These items are recognised as
an expense in the reporting period in which they are incurred. The carrying amount of any inventories
held for distribution is expenses when distributed.
(j) Assets
All non-current assets, including crown land, controlled by the department are reported in the Balance
Sheet.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and cash at bank, deposits at call and highly liquid
investments with an original 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.
Receivables
Receivables consist predominantly of debtors in relation to goods and services, accrued investment

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          75
income and GST input tax credits recoverable.
Receivables are recognised initially at fair value and subsequently measured at amortised cost, using
the effective interest rate method, less any accumulated impairment.
A provision for doubtful receivables is made when there is objective evidence that the debts will not be
collected. Bad debts are written-off when identified.
Inventories
Inventories include goods and other property held either for sale or for distribution at no or nominal cost
in the ordinary course of business operations. Inventories held for distribution are measured at historical
cost.
Other financial assets
Investments are recognised and derecognised on trade date where purchase or sale of an investment is
under a contract whose terms require delivery of the investment within the timeframe established by the
market concerned, and are initially measured at fair value, net of transaction costs.
The department classifies its other investments in the following categories: financial assets at fair value
through profit or loss, loans and receivables, held-to-maturity investments, and available-for-sale
financial assets. The classification depends on the purpose for which the investments were acquired.
Management determines the classification of its investments at initial recognition.
Financial assets at fair value through profit or loss
Investments held for trading purposes are classified as current assets and are stated at fair value, with
any resultant gain or loss recognised in profit or loss.
Loans and receivables
Trade receivables, loans and other receivables are recorded at amortised cost, using the effective
interest method, less impairment.
The effective interest method is a method of calculating the amortised cost of a financial asset and of
allocating interest income over the relevant period. The effective interest rate is the rate that exactly
discounts estimated future cash receipts through the expected life of the financial asset, or, where
appropriate, a shorter period.
Held-to-maturity investments
Where the department has the positive intent and ability to hold investments to maturity, they are stated
at amortised cost less impairment losses.
Intangible assets
Intangible assets represent identifiable non-monetary assets without physical substance.
Intangible assets are initially recognised at cost. Subsequently, intangible assets with finite useful lives
are carried at cost less accumulated amortisation and accumulated impairment losses. Costs incurred
subsequent to initial acquisition are capitalised when it is expected that additional future economic
benefits will flow to the department.
Intangible assets are measured at cost less accumulated amortisation and impairment, and are
amortised on a straight-line basis over their useful lives as follows:
Capitalised software development costs three to five years.
Property, plant and equipment
Land and buildings are measured initially at cost, then subsequently at fair value.
Plant, equipment and vehicles are measured at cost less accumulated depreciation and impairment.
Restricted nature of cultural and heritage assets, crown land and infrastructures
During the reporting period, the department may hold cultural assets, heritage assets, crown land and

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               76
infrastructures. Such assets are deemed worthy of preservation because of the social rather than
financial benefits they provide to the community. The nature of these assets means that there are certain
limitations and restrictions imposed on their use and/or disposal.
Revaluations of non-current physical assets
Non-current physical assets measured at fair value are revalued in accordance with FRD 103C. This
revaluation process normally occurs every five years, based upon the asset’s Government Purpose
Classification. Revaluation increments or decrements arise from differences between carrying value and
fair value.
Revaluation increments are credited directly to equity in the revaluation reserve, except that, to the
extent that an increment reverses a revaluation decrement in respect of that class of asset previously
recognised as an expense in the net result, the increment is recognised as income in determining the net
result.
Revaluation decrements are recognised immediately as expenses in the net result, except that, to the
extent that a credit balance exists in the revaluation reserve in respect of the same class of assets, they
are debited to the revaluation reserve.
Revaluation increases and revaluation decreases relating to individual assets within an asset class are
offset against one another within that class, but are not offset in respect of assets in different classes.
Revaluation reserves are not normally transferred to accumulated surplus on derecognition of the
relevant asset.
Non-current assets classified as held for sale
Non-current assets (and disposal groups) classified as held for sale are measured at the lower of
carrying amount and fair value less costs to sell, and are not subject to depreciation.
Non-current assets and disposal groups are classified as held for sale if their carrying amount will be
recovered through a sale transaction rather than through continuing use. This condition is regarded as
met only when the sale is highly probable and the asset’s sale (or disposal group sale) is expected to be
completed within one year from the date of classification.
Non-current assets constructed by the department
The cost of non-current assets constructed by the department includes the cost of all materials used in
construction, direct labour on the project, and an appropriate proportion of variable and fixed overheads.
Leases
Leases for plant and equipment are classified as finance leases whenever the terms of the lease transfer
substantially all the risks and rewards of ownership to the lessee. All other leases are classified as
operating leases.
Department as lessee
Finance leases are recognised as assets and liabilities at amounts equal to the fair value of the lease
plant and equipment or, if lower, the present value of the 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 asset or the term of the lease. Minimum lease payments are allocated between the principal
component of the lease liability, and the interest expense calculated using the interest rate implicit in the
lease, and charged directly to the Operating Statement. Contingent rentals associated with finance
leases are recognised as an expense in the period in which they are incurred.
Operating lease payments, including any contingent rentals, are recognised as an expense in the
Operating Statement on a straight-line basis over the lease term, except where another systematic basis
is more representative of the time pattern of the benefits derived from the use of the leased asset.
Lease incentives
All incentives for the agreement of a new or renewed operating lease shall be recognised as an integral

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             77
part of the net consideration agreed for the use of the leased asset, irrespective of the incentive’s nature
or form or the timing of payments.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefits of incentives are recognised as a reduction of rental
expense on a straight-line basis, except where another systematic basis is more representative of the
time pattern in which economic benefits from the leased asset are consumed.
The cost of leasehold improvements is capitalised as an asset and depreciated over the remaining term
of the lease or the estimated useful life of the improvements, whichever is the shorter.
(k) Liabilities
Payables
Payables consist predominantly of creditors and other sundry liabilities.
Payables are carried at amortised cost and represent liabilities for goods and services provided to the
department prior to the end of financial year that are unpaid, and arise when the department becomes
obliged to make future payments in respect of the purchase of these goods and services.
Interest bearing liabilities
Interest bearing liabilities are recorded initially at fair value, net of transaction costs.
Subsequent to initial recognition, interest bearing liabilities are measured at amortised cost with any
difference between the initial recognised amount and the redemption value being recognised in profit
and loss over the period of the interest bearing liability using the effective interest rate method.
Provisions
Provisions are recognised when the department has a present obligation, the future sacrifice of
economic benefits is probable, and the amount of the provision can be measured reliably.
The amount recognised as a provision is the best estimate of the consideration required to settle the
present obligation at reporting date, taking into account the risks and uncertainties surrounding the
obligation. Where a provision is measured using the cash flows estimated to settle the present
obligation, its carrying amount is the present value of those cash flows.
When some or all of the economic benefits required to settle a provision are expected to be recognised
from a third party, the receivable is recognised as an asset if it is virtually certain that recovery will be
received and the amount of the receivable can be measured reliably.
Employee benefits
(i) Wages and salaries, annual leave and sick leave
     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
     current liabilities and measured at their nominal values.
     Those liabilities that are not expected to be settled within 12 months are recognised in the provision
     for employee benefits as current liabilities, measured at present value of the amounts expected to be
     paid when the liabilities are settled using the remuneration rate expected to apply at the time of
     settlement.
(ii) Long service leave
     Liability for long service leave (LSL) is recognised in the provision for employee benefits.
     – Current liability – unconditional LSL (representing 7 or more years of continuous service for VPS
       staff and 10 and more years of continuous service for executives) is disclosed as a current liability
       even where the department does not expect to settle the liability within 12 months because it will
       not have the unconditional right to defer the settlement of the entitlement should an employee take
       leave within 12 months.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document              78
        The components of this current LSL liability are measured at:
      – present value – component that the department does not expect to settle within 12 months
      – nominal value – component that the department expects to settle within 12 months.
      – Non-current liability – conditional LSL (representing less than seven years of continuous service for
        VPS staff and less than 10 years of continuous service for executives) is disclosed as a non-current
        liability. There is an unconditional right to defer the settlement of the entitlement until the employee
        has completed the requisite years of service.
     This non-current LSL liability is measured at present value.
(iii)      Employee benefits on-costs
     Employee benefits on-costs (payroll tax, workers compensation, superannuation, annual leave and
     LSL accrued while on LSL taken in service) are recognised and included with LSL employee benefits.
(iv)       Termination benefits
     Termination benefits are payable when employment is terminated before the normal retirement date,
     or when an employee accepts a voluntary redundancy in exchange for these benefits. The
     department recognises termination benefits when it is demonstrably committed to either terminating
     the employment of current employees according to a detailed formal plan without possibility of
     withdrawal or providing termination benefits as a result of an offer made to encourage voluntary
     redundancy. Benefits falling due more than 12 months after Balance Sheet are discounted to present
     value.
Onerous contracts
An onerous contract is considered to exist where the department has a contract under which the
unavoidable cost of meeting the contractual obligations exceeds the economic benefits estimated to be
received. Present obligations arising under onerous contracts are recognised as a provision to the extent
that the present obligation exceeds the economic benefits estimated to be received.
(l) Commitments
Commitments include those operating, capital and other outsourcing commitments arising from non-
cancellable contractual or statutory sources and are disclosed at their nominal value.
(m) Contingent assets and contingent liabilities
Contingent assets and contingent liabilities are not recognised in the Balance Sheet, but are disclosed
by way of a note and, if quantifiable, are measured at nominal value.
(n) Equity
Contributions by owners
For additions to net assets that have been designated as contributions by owners are recognised as
contributed capital. Other transfers that are in the nature of contributions or distributions have also been
designated as contributions by owners.
Transfers of net assets arising from administrative restructurings are treated as distributions to or
contributions by owners.
(o) Cash Flow Statement
For the purposes of the Cash Flow Statement, cash comprises cash on hand, cash at bank, bank
overdrafts and deposits at call, and highly liquid investments with short periods to maturity that are
readily convertible to cash on hand and are subject to an insignificant risk of changes in value.
(p) Functional and presentation currency
The functional currency of the department is the Australian dollar, which has also been identified as the
presentation currency of this department.
(q) Rounding of amounts
Amounts in the financial report have been rounded to the nearest thousand dollars, unless otherwise

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               79
stated.
(r) New accounting standards and interpretations
Certain new accounting standards and interpretations have been published that are not mandatory for 30
June 2008 reporting period. The Department of Treasury and Finance assesses the impact of these new
standards and advises departments and other entities of their applicability and early adoption where
applicable.
The following standards and interpretations have been issued and are to be adopted for future financial
years where indicated:

Standard/Interpretation         Summary                         Applicable for           Impact on
                                                                annual reporting         departmental
                                                                periods beginning        financial
                                                                or ending on             statements



Interpretation 12 Service       AASB approved an            Beginning 1 July             The impact of any
Concession Arrangements         Australian Interpretation   2008                         changes that may
                                12, equivalent to IFRIC 12,                              be required cannot
                                applying to private sector                               be reliably estimated
                                operators, but explicitly                                and is not disclosed
                                excludes accounting for                                  in the financial report.
                                public sector grantors.

AASB 2007-2                     Amendments arise from           Beginning 1 July         As above.
Amendments to                   the release in February         2008
Australian Accounting           2007 of Interpretation 12
Standards arising from          Service Concession
AASB Interpretation 12.         Arrangements.

Revised AASB 1004               AASB decided to relocate Beginning 1 July                Impact expected
Contributions                   requirements on            2008                          to be insignificant.
                                contributions from AAS 27,
                                29 and 31, substantively
                                unamended, into AASB
                                1004 as part of its short-
                                term review of AAS 27,
                                AAS 29, and AAS 31.

AASB 1050                       As part of the short-term   Beginning 1July 2008 Impact expected
Administered Items              review of AAS 27, AAS 29,                        to be insignificant.
                                and AAS 31, AASB
                                decided to relocate the
                                requirements for the
                                disclosure of administered
                                items from AAS 29,
                                substantively unamended
                                (with some exception as
                                noted in Appendix A) into a
                                new topic-based standard
                                AASB 1050.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                   80
Standard/Interpretation         Summary                         Applicable for           Impact on
                                                                annual reporting         departmental
                                                                periods beginning        financial
                                                                or ending on             statements



AASB 1051                       The new pronouncement       Beginning 1 July             Impact is being
Land Under Roads                AASB 1051 Land Under        2008                         evaluated.
                                Roads provides the option
                                to recognise or not
                                recognise land under roads
                                acquired before the end of
                                the first reporting period
                                ending on or after 31
                                December 2007. Land
                                under roads acquired after
                                31 December 2007 should
                                be accounted for following
                                requirements of AASB 116
                                Property, Plant and
                                Equipment. The state is yet
                                to decide whether to
                                change its policy. Until a
                                conclusion is reached, the
                                current default position is
                                that land under roads will
                                not be recognised.

AASB 1052                 AASB decided to relocate              Beginning 1 July         Impact expected
Disaggregated Disclosures requirements relating to              2008                     to be insignificant.
                          reporting of disaggregated
                          information from AAS 27
                          and AAS 29 into AASB
                          1052, a new topic-based
                          standard, as part of its
                          short-term review of AAS
                          27, AAS 29 and AAS31.

AASB 2007-09                    An accompanying                 Beginning 1 July         Impact expected
Amendments to Australian        amendment standard to           2008                     to be insignificant.
Accounting Standards            amend existing accounting
arising from the review         standards as part of the
of AAS 27, AAS 29 and           short term review of AAS
AAS 31                          27, AAS 29 and AAS 31 in
                                December 2007.

Revised Interpretation          Editorial amendments to         Beginning 1July 2008 Impact expected
1038 Contributions by           Interpretation 1038 due to                           to be insignificant.
Owners made to                  changes to AASB 1004.
Wholly-Owned Public
Sector Entities


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                   81
Standard/Interpretation         Summary                         Applicable for           Impact on
                                                                annual reporting         departmental
                                                                periods beginning        financial
                                                                or ending on             statements



AASB 8 Operating                Supersedes AASB 114             Beginning 1 Jan          Not applicable.
Segments                        Segment Reporting.              2009

AASB 2007-3                     An accompanying                 Beginning 1 Jan          Impact expected
Amendments to Australian        amending standard, also         2009                     to be insignificant.
Accounting Standards            introduced consequential
arising from AASB 8             amendments into other
[AASB 5, AASB 6, AASB           Standards.
102, AASB 107, AASB
119, AASB 127, AASB
134, AASB 136, AASB
1023 and AASB 1038]

AASB 2007-6                     Option to expense               Beginning 1 Jan          All Australian
Amendments to Australian        borrowing cost related to a     2009                     government
Accounting Standards            qualifying asset had been                                jurisdictions are
arising from AASB 123           removed. Entities are now                                currently still
[AASB 1,                        required to capitalise                                   actively pursuing
AASB 101, AASB 107,             borrowing costs relevant                                 an exemption
AASB 111, AASB 116 and          to qualifying assets.                                    for government
AASB 138 and                                                                             from capitalising
Interpretations 1 and 12]                                                                borrowing costs.

AASB 2007-8                     Editorial amendments            Beginning 1 Jan          Impact expected
Amendments to Australian        to Australian Accounting        2009                     to be insignificant.
Accounting Standards            Standards to align with
arising from AASB 101           IFRS terminology.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                   82
Note 2. Departmental outputs
A description of departmental outputs performed during the year ended 30 June 2008, and the objectives
of these outputs, are summarised below.
Strengthening Communities
Description of outputs
These outputs ensure the system of local government is based on quality services to communities,
collaborative partnerships, effective infrastructure and good governance through the principles of
efficiency, effectiveness and accountability.
These outputs also seek to strengthen communities through supporting collaborative activities between
the government, business and community groups to achieve common objectives, and by making
information about government available to communities in an accessible and flexible way.
These outputs focus on local participation in planning and prioritising the needs of their community, and
place based solutions including support for volunteering, flexible transport solutions and community
buses, community centres, community enterprise, community renewal, and other community
strengthening projects.
These outputs provides support for the provision of volunteering opportunities in the sport and recreation
sector and enhance community participation and engagement in sport and recreation activities through
the provision of opportunities for physical activity.
These output seek to support the development of elite sport participation in Victoria and to secure
positive, lasting economic, social and environmental legacies by capitalising on major sporting events.
Strong local government and communities contribute to the key government outcomes of:
– a fairer society that reduces disadvantage and respects diversity
– building friendly, confident and safe communities
– greater public participation and more accountable government.
Skilling Communities
Description of outputs
These outputs strengthen communities through the provision of services and opportunities for skill
development.
Individual outputs directly link to the key government outcomes of:
– a fairer society that reduces disadvantage and respects diversity
– building friendly, confident and safe communities
– more quality jobs and thriving innovative industries across Victoria
– growing and linking all of Victoria
– high-quality education and training for lifelong learning.
Advocating for People in Communities
Description of outputs
These outputs involve advocating for people in communities through the development of policies and the
provision of services that emphasise an integrated approach to government service provision.
This involves specialist research, advice and information on employment opportunities and whole-of-
government approaches to ensure effective economic, social, environmental and cultural outcomes for
all Victorian communities.
Individual outputs directly link to the key government outcomes of:
– a fairer society that reduces disadvantage and respects diversity
– building friendly, confident and safe communities

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          83
– greater public participation and more accountable government.
Schedule A – controlled income and expenses for the year ended 30 June 2008

                                    Strengthening             Skilling         Advocating          Departmental
                                    Communities             Communities         for People            Total
                                                                             in Communities

                                    2008         2007      2008      2007     2008      2007        2008       2007
                                   $’000        $’000     $’000     $’000    $’000     $’000       $’000      $’000

Income
Output appropriations             274,695    237,490     63,372        –    69,832    63,850    407,899     301,340
Special appropriations             96,924     92,427          –        –         –         –     96,924      92,427
Special purpose grants             46,174     30,859        674        –     1,548     1,077     48,396      31,936
Resources received free of charge
or for nominal consideration            –        557          –        –         –        –            –        557
Other revenue                       5,955     15,041         48        –       463      735        6,466     15,776

Total income                     423,748     376,374     64,094        –    71,843    65,662    559,685     442,036

Expenses
Grants and other payments       (312,030)    (299,064)   (57,266)      –    (29,720) (26,431)   (399,016) (325,495)
Employee benefits                 (55,142)    (38,238)    (5,130)      –    (19,894) (18,247)    (80,166) (56,485)
Depreciation and amortisation      (2,400)     (4,318)      (171)      –       (680)    (589)     (3,251)   (4,907)
Resources provided free of charge
or for nominal consideration       (2,603)     (4,179)        (1)      –          –     (330)     (2,604)    (4,509)
Capital asset charge               (3,080)     (4,805)    (1,306)      –       (259)    (235)     (4,645)    (5,040)
Supplies and services             (32,517)    (29,976)    (2,486)      –    (18,532) (20,576)    (53,535)   (50,552)
Other expenses                    (10,376)    (10,316)     2,643       –       (966)   1,576      (8,699)    (8,740)

Total expenses                  (418,148) (390,896)      (63,717)      –    (70,051) (64,832)   (551,916) (455,728)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                  84
Schedule B – items of controlled income and expense recognised
directly in equity for the year ended 30 June 2008

                                    Strengthening         Skilling             Advocating          Departmental
                                    Communities         Communities             for People            Total
                                                                             in Communities

                                     2008      2007     2008     2007         2008     2007         2008       2007
                                    $’000     $’000    $’000    $’000        $’000    $’000        $’000      $’000


Gain on property revaluation       15,502      388         –        –            –        –      15,502        388

Total recognised for the period    15,502      388         –        –            –        –      15,502        388



Schedule C – controlled assets and liabilities as at 30 June 2008

                                    Strengthening         Skilling             Advocating          Departmental
                                    Communities         Communities             for People            Total
                                                                             in Communities

                                     2008      2007     2008     2007         2008     2007         2008       2007
                                    $’000     $’000    $’000    $’000        $’000    $’000        $’000      $’000

Assets
Current assets                    151,340   104,946    6,466        –       27,967   22,963     185,673     127,909
Non-current assets                141,392    34,437    1,254        –        6,203    7,881     148,849      42,318

Total assets                      292,632   139,383    7,720        –       34,170   30,844     334,522     170,227

Liabilities
Current liabilities               (81,230) (37,830)   (3,548)       –      (14,085) (11,759)     (98,863)   (49,589)
Non-current liabilities            (3,804)  (2,893)     (181)       –         (148)    (353)      (4,133)    (3,246)

Total liabilities                 (85,034) (40,723)   (3,729)       –      (14,233) (12,112)    (102,996)   (52,835)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                  85
Note 3. Income
                                                                                                               2008                   2007
                                                                                                              $’000                  $’000

Income
(a) Revenue from government
Output appropriations:
Output appropriations for continuing operations                                                            407,899                 301,340

Special appropriations:
Special appropriations for continuing operations                                                            96,924                  92,427
Special purpose grants from continuing operations (1)                                                       48,396                  31,936

Resources received free of charge or for nominal consideration:
Resources received free of charge or for nominal consideration from continuing operations                          –                    557

Total revenue from government                                                                              553,219                 426,260

Revenue from government from continuing operations                                                         553,219                 426,260


(b) Other revenue
Interest revenue:
Interest on bank deposits                                                                                        25                     31
Income from investments                                                                                       4,862                  3,923
Other (Note 31)                                                                                               1,579                 11,822

Total other revenue                                                                                           6,466                 15,776

Other revenue from continuing operations                                                                      6,466                 15,776


(1) The department has recognised as income, specific purpose grants that assist sporting organisations. The department had no conditional
    grants during the reporting period ended 30 June 2008.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                           86
Note 4. Expenses
Grants, payments to service providers and other payments across all outputs include cash payments
greater than $5million to the following entities:

                                                                                         2008        2007
                                                                                        $’000       $’000

Expenses

(a) Grants and other payments

Local government and libraries
Other local governments with payments totalling <$5m                                  (90,919)    (82,200)

                                                                                      (90,919)    (82,200)


State Government departments
Department of Education and Early Childhood Development                                (5,006)     (4,603)
Department of Justice                                                                 (24,035)    (19,512)
Department of Premier and Cabinet                                                     (10,300)     (9,054)
Other departments with payments totalling <$5m                                         (5,340)    (13,621)

                                                                                      (44,681)    (46,790)


State statutory authorities and agencies
2007 World Swimming Championships                                                           –     (24,420)
Australian Grand Prix Corporation                                                     (43,232)    (40,326)
Victorian Institute of Sport                                                           (5,235)     (5,700)
Adult and Community Further Education                                                 (34,142)          –
Victorian Urban Development Authority                                                 (38,056)        (13)
Other agencies with payments totalling <$5m                                            (6,900)     (9,708)

                                                                                     (127,565)    (80,167)


External organisations, individuals and others
Melbourne Cricket Club                                                                 (9,500)     (4,884)
Other non-government agencies                                                        (125,339)   (111,454)

                                                                                     (134,839)   (116,338)

Grants to Commonwealth                                                                 (1,012)          –

Total grants and other payments                                                      (399,016)   (325,495)


(b) Employee benefits

Salary and wages                                                                      (60,854)    (43,984)
Recreational leave                                                                     (5,709)     (3,735)
Long service leave                                                                     (1,624)       (335)
Superannuation                                                                         (5,829)     (4,243)
On-costs                                                                               (6,150)     (4,188)

Total employee benefits                                                               (80,166)    (56,485)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document         87
Note 4. Expenses (continued)
(c) Depreciation and amortisation

                                                                                         2008      2007
                                                                                        $’000     $’000

Depreciation of non-current assets                                                     (2,586)    (2,936)
Amortisation of non-current assets                                                       (665)    (1,971)

Total depreciation and amortisation                                                    (3,251)    (4,907)


(d) Supplies and services

Office and accommodation                                                               (8,105)    (8,837)
Contract and professional expenses                                                    (29,232)   (26,242)
Equipment and maintenance hire                                                         (1,151)    (1,089)
General                                                                                (6,964)    (7,052)
Shared services                                                                        (8,083)    (7,332)

Total supplies and services                                                           (53,535)   (50,552)


(e) Other expenses

Inventory:
Cost of goods sold                                                                       (241)     (745)
Operating lease rental expenses:
Minimum lease payments                                                                 (6,938)    (4,407)
Other (Note 31)                                                                        (1,520)    (3,588)

Total other expenses                                                                   (8,699)    (8,740)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document        88
Note 5. Restructuring of Administrative Arrangements 2008
In August 2007, the government issued an administrative order restructuring certain of its activities via
machinery of government changes. As part of the machinery of government restructure the department
relinquished the following outputs to the Department of Innovation, Industry and Regional Development.
The revenue and expenses for this output for the reporting period are as follows:

Output – Employment Programs                           Department of           Department of          Total
                                                       Planning and            Innovation, Industry
                                                       Community               and Regional
                                                       Development             Development
                                                       (Transferor)            (Transferee)

Department’s revenue and expenses
                                                                       2008                   2008       2008

Controlled                                                             $’000                  $’000     $’000

Income                                                                 2,503                28,889     31,392

Expenses                                                            (2,388)                (26,269)   (28,657)



Administered

Income                                                                    –                       3           3

Expenses                                                                  –                     (3)        (3)


The net assets transferred by the department to the Department of Innovation, Industry and Regional
Development, for the output relinquished as a result of the administrative restructure, were transferred
from the Balance Sheet at the carrying amount of those assets in the department’s Balance Sheet
immediately prior to the transfer.
The net assets transfer was treated as a contribution of capital by the Crown in compliance with the
accounting requirements of AASB Interpretation 1038 Contributions by Owners Made to Wholly Owned
Public Sector Entities and Financial Reporting Direction 2A Contributions by Owners (refer Note 1(n)).
No expense has been recognised by the department in respect of the net assets transferred to the
Department of Innovation, Industry and Regional Development.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document            89
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
In respect of the activity relinquished, the following controlled assets and liabilities were transferred:
Output – Employment Programs

                                                                                      2008

                                                                                     $’000

Assets

Cash                                                                                 2,347

Receivables                                                                            691

Property, plant and equipment                                                           47




Liabilities

Provisions                                                                            (691)




Net assets transferred                                                               2,394




Net capital contribution by the Crown                                                2,394




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                90
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
In November 2007, the government issued an administrative order restructuring certain of its activities
via machinery of government changes. As part of the machinery of government restructure the
department relinquished the following outputs to the Department of Innovation, Industry and Regional
Development.
The revenue and expenses for these outputs for the reporting period are as follows:

Output – Government and Community Information          Department of           Department of          Total
                                                       Planning and            Innovation, Industry
                                                       Community               and Regional
                                                       Development             Development
                                                       (Transferor)            (Transferee)

Department’s revenue and expenses
                                                                       2008                   2008      2008

Controlled                                                             $’000                 $’000     $’000

Income                                                                 3,342                 5,955     9,297

Expenses                                                            (3,427)                 (6,078)   (9,505)



Administered

Income                                                                  397                    756     1,153

Expenses                                                               (443)                  (465)     (908)



Output – Citizen Access and Transformation             Department of           Department of          Total
                                                       Planning and            Innovation, Industry
                                                       Community               and Regional
                                                       Development             Development
                                                       (Transferor)            (Transferee)

Department’s revenue and expenses
                                                                       2008                   2008      2008

Controlled                                                             $’000                 $’000     $’000

Income                                                                 2,469                 1,533     4,002

Expenses                                                            (2,474)                 (1,564)   (4,038)




                                                                       2008                   2008      2008

Administered                                                           $’000                 $’000     $’000

Income                                                                    –                       –           –

Expenses                                                                  –                       –           –




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           91
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
The net assets transferred by the department to the Department of Innovation, Industry and Regional
Development, for the output relinquished as a result of the administrative restructure, were transferred
from the Balance Sheet at the carrying amount of those assets in the department’s Balance Sheet
immediately prior to the transfer.
The net assets transfer was treated as a contribution of capital by the Crown in compliance with the
accounting requirements of AASB Interpretation 1038 Contributions by Owners Made to Wholly Owned
Public Sector Entities and Financial Reporting Direction 2A Contributions by Owners (refer Note 1(n)).
No expense has been recognised by the department in respect of the net assets transferred to the
Department of Innovation, Industry and Regional Development.
In respect of the activities relinquished, the following controlled assets and liabilities were transferred:
Output – Government and Community Information
                                                                                       2008
                                                                                       $’000
Assets
Cash                                                                                    527
Receivables                                                                             734
Inventory                                                                               254
Property, plant and equipment                                                           862


Liabilities
Provisions                                                                             (734)


Net assets transferred                                                                 1,643


Output – Citizen Access and Transformation


Assets
Cash                                                                                    100
Receivables                                                                             269
Property, plant and equipment                                                           294


Liabilities
Provisions                                                                             (269)


Net assets transferred                                                                  394


Net capital contribution by the Crown                                                  2,037


In respect of the activities relinquished, there were no Administered assets and liabilities transferred.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                  92
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
In August 2007, the government issued an administrative order restructuring certain of its activities via
machinery of government changes. As part of the machinery of government restructure the department
assumed the following outputs from the Department of Sustainability and Environment.
Output – Planning, Urban Design                                Department          Department          Total
and Housing Affordability                                  of Sustainability       of Planning
                                                          and Environment      and Community
                                                               (Transferor)      Development
                                                                                  (Transferee)

Department’s revenue and expenses                                      2008               2008          2008

Controlled                                                            $’000              $’000         $’000

Income                                                                7,491             90,148        97,639

Expenses                                                           (13,534)           (88,805)      (102,339)



                                                                       2008               2008          2008

Administered                                                          $’000              $’000         $’000

Income                                                                  743              3,595         4,338

Expenses                                                            (2,172)             (4,246)       (6,418)



Output – Heritage Protection                                   Department          Department          Total
                                                           of Sustainability       of Planning
                                                          and Environment      and Community
                                                               (Transferor)      Development
                                                                                  (Transferee)

Department’s revenue and expenses                                      2008               2008          2008

Controlled                                                            $’000              $’000         $’000

Income                                                                  981             13,008        13,989

Expenses                                                              (943)           (12,778)       (13,721)



                                                                       2008               2008          2008

Administered                                                          $’000              $’000         $’000

Income                                                                    –                     –            –

Expenses                                                                 (1)                    –         (1)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           93
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
The net assets transferred to the department from the Department of Sustainability and Environment, for
each of the outputs acquired as a result of the administrative restructure, were transferred from the
Balance Sheet at the carrying amount of those assets in the department’s Balance Sheet immediately
prior to the transfer.
The net assets transfer was treated as a contribution of capital by the Crown in compliance with the
accounting requirements of AASB Interpretation 1038 Contributions by Owners Made to Wholly Owned
Public Sector Entities and Financial Reporting Direction 2A Contributions by Owners (refer Note 1(n)).
No revenue has been recognised by the department in respect of the net assets transferred from the
Department of Sustainability and Environment.
In respect of the activities assumed, the following Controlled assets and liabilities were transferred:
Output – Planning, Urban Design and Housing Affordability

                                                                                         2008

                                                                                        $’000

Assets
Cash                                                                                      541

Receivables                                                                             6,729

Inventory                                                                                  10

Investments                                                                               807

Property, plant and equipment                                                          77,892



Liabilities

Provisions                                                                             (6,729)



Net assets transferred                                                                 79,250



Output – Heritage Protection

                                                                                         2008

                                                                                        $’000

Assets
Cash                                                                                        1

Receivables                                                                               836

Property, plant and equipment                                                           1,084



Liabilities

Provisions                                                                               (836)



Net assets transferred                                                                  1,085



Net capital contribution by the Crown                                                  80,335


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             94
Note 5. Restructuring of Administrative Arrangements 2008 (continued)
In respect of the activities assumed, the following administered assets and liabilities were transferred:
Output – Planning, Urban Design and Housing Affordability

                                                                                             2008

                                                                                             $’000

Assets

Cash                                                                                         1,245



Net assets transferred                                                                       1,245



Net capital contribution by the Crown                                                        1,245



Note 5. Restructuring of Administrative Arrangements 2007
In December 2006, the government issued an administrative order restructuring its activities via
machinery of government changes. This machinery of government restructure has affected the
Department for Victorian Communities. The department assumed the function of Transformation
activities from the Department of Premier and Cabinet and the functions of Community Development and
VicOnline from the Department of Infrastructure. These functions have been combined to form the
Citizen Access and Transformation division in the Department for Victorian Communities.
The revenue and expenses for these outputs for the reporting period are as follows:
Output – Citizen Access and Transformation             Department of           Department of             Total
                                                       Planning and            Infrastructure and
                                                       Community               Department of
                                                       Development             Premier and
                                                       (Transferee)            Cabinet
                                                                               (Transferor)

Department’s revenue and expenses                                      2007                   2007        2007

Controlled                                                             $’000                  $’000      $’000

Income                                                                 3,545                  2,391      5,936

Expenses                                                            (2,874)                 (2,391)     (5,265)



                                                                       2007                   2007        2007

Administered                                                           $’000                  $’000      $’000

Income                                                                    –                         –            –

Expenses                                                                  –                         –            –




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               95
Note 5. Restructuring of Administrative Arrangements 2007 (continued)
The net assets transferred to the department from the Department of Infrastructure and the Department
of Premier and Cabinet, for the output acquired as a result of the administrative restructure, were
transferred from the Balance Sheet at the carrying amount of those assets in the department’s Balance
Sheet immediately prior to the transfer.
The net assets transfer was treated as a contribution of capital by the Crown in compliance with the
accounting requirements of AASB Interpretation 1038 Contributions by Owners Made to Wholly Owned
Public Sector Entities and Financial Reporting Direction 2A Contributions by Owners (refer Note 1(n)).
No expense has been recognised by the department in respect of the net assets transferred from the
Department of Innovation, Industry and Regional Development.
In respect of the activities assumed, the following assets and liabilities were recognised at the date of
transfer.

Output – Citizen Access and Transformation

                                                                                      2007

                                                                                     $’000

Assets
Receivables from government                                                            272

Plant and equipment                                                                     52

Intellectual property                                                                  685



Liabilities

Finance lease liability                                                                (31)

Employee benefits                                                                     (323)



Net assets recognised at the date of transfer                                          655




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               96
Note 5. Restructuring of Administrative Arrangements 2007 (continued)
The revenue and expenses for these outputs for the reporting period are as follows:
Output – Registry of Births, Deaths and Marriages and   Department         Department                      Total
Public Record Office Victoria                           of Planning        of Justice
                                                        and Community      and Department of
                                                        Development        Premier and
                                                        (Transferor)       Cabinet
                                                                           (Transferee)

Department’s revenue and expenses                                     2007                2007             2007

Controlled                                                            $’000              $’000             $’000

Income                                                              18,777                      –         18,777

Expenses                                                           (18,784)                     –       (18,784)



                                                                      2007                2007             2007

Administered                                                          $’000              $’000             $’000

Income                                                                   –                      –                   –

Expenses                                                                 –                      –                   –


In respect of the activities relinquished, the following controlled assets and liabilities were transferred:
Output – Registry of Births, Deaths and Marriages
and Public Record Office Victoria
                                                                                        2007

                                                                                        $’000

Assets
Stock on hand                                                                         (482)

Debtors and receivables                                                             (1,212)

Other current assets                                                                  (156)

Land and buildings                                                                 (45,491)

Leasehold improvements                                                              (1,012)

Plant and equipment                                                                 (7,297)

Cultural assets – Archive collection                                              (178,460)

Intellectual property                                                               (4,922)



Liabilities

Employee benefits                                                                    2,103

Other                                                                                   79



Net assets transferred                                                            (236,850)



Net capital contribution by the Crown                                             (236,195)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                  97
Note 5. Restructuring of Administrative Arrangements 2007 (continued)
In addition, the department assumed the function of the Adult and Community Further Education
activities from the Department of Education.
The revenue and expenses for these outputs for the reporting period are as follows:
Output – Adult and Community Further Education         Department of           Department of             Total
                                                       Education               Planning and
                                                       (Transferor)            Community
                                                                               Development
                                                                               (Transferee)

Department’s revenue and expenses                                      2007                    2007       2007

Controlled                                                             $’000                   $’000     $’000

Income                                                              23,202                 25,351       48,553

Expenses                                                           (23,934)               (26,356)     (50,290)



                                                                       2007                    2007       2007

Administered                                                           $’000                   $’000     $’000

Income                                                                    –                       –              –

Expenses                                                                  –                       –              –


In respect of the activities assumed, the following assets and liabilities were recognised at the date of
transfer.
Output – Adult and Community Further Education

                                                                                         2007

                                                                                         $’000

Assets
Assets



Receivables from government                                                               335

Plant and equipment                                                                       189



Liabilities

Finance lease liability                                                                   (191)

Employee benefits                                                                         (663)



Net assets recognised at the date of transfer                                             (330)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               98
Note 5. Restructuring of Administrative Arrangements 2007 (continued)
In October 2006, the government issued an administrative order to transfer the 2006 Commonwealth
Games Village Project to the Major Projects Division of the Department of Infrastructure.
The revenue and expenses for these outputs for the reporting period are as follows:
Output – 2006 Commonwealth Games Village Project           Department of       Department of                   Total
                                                           Planning and        Infrastructure
                                                           Community           (Transferee)
                                                           Development
                                                           (Transferor)

Department’s revenue and expenses                                          2007                 2007               2007

Controlled                                                                 $’000                $’000          $’000

Income                                                                        –                    –                    –

Expenses                                                                      –                    –                    –



                                                                           2007                 2007               2007

Administered                                                               $’000                $’000          $’000

Income                                                                        –                    –                    –

Expenses                                                                      –                    –                    –

                            In respect of the activities relinquished, the following assets and liabilities were
transferred.
Output – 2006 Commonwealth Games Village Project

                                                                                          2007

                                                                                         $’000

Assets

Deferred expenditure                                                                    (78,155)

Social housing                                                                          (22,949)

Social housing demountables                                                              (1,336)

Environmental initiatives                                                                (7,229)

Land                                                                                    (18,252)



Liabilities

Section 37 Treasurer’s Advance                                                          56,956



Net assets transferred                                                                  (70,965)



Net capital contribution by the Crown                                                   (70,965)



Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                      99
Note 5. Restructuring of Administrative Arrangements 2007 (continued)
In September 2006, the Office for Disability was transferred from the Department of Human Services
under an Administrative Arrangements Order. This restructure has affected the Department for Victorian
Communities.
The revenue and expenses for these outputs for the reporting period are as follows:

Output – Office for Disability                         Department of         Department               Total
                                                       Human Services        of Planning
                                                       (Transferor)          and Community
                                                                             Development
                                                                             (Transferee)

Department’s revenue and expenses                                     2007                  2007         2007

Controlled                                                           $’000                  $’000       $’000

Income                                                               2,109                  3,136       5,245

Expenses                                                            (2,109)             (3,165)        (5,274)



                                                                      2007                  2007         2007

Administered                                                         $’000                  $’000       $’000

Income                                                                   –                      –             –

Expenses                                                                 –                      –             –


2007
In respect of the activities assumed, the following assets and liabilities were recognised at the date of
transfer.
Output – Office for Disability

                                                                                      2007

                                                                                     $’000

Assets

Receivables from government                                                            116



Liabilities

Employee benefits                                                                     (116)



Net assets recognised at the date of transfer                                           –




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               100
Note 6. Receivables
                                                                                                                      2008                    2007
                                                                                                                     $’000                   $’000

Current receivables
Amounts owing from Victorian Government (1)                                                                        69,754                   34,113
Other receivables (2)                                                                                               4,931                    2,268
Provision for doubtful debts (2)                                                                                     (202)                     (52)
GST input tax credit recoverable                                                                                   15,542                    8,819
Other debtors                                                                                                         375                      109

Total current receivables                                                                                          90,400                   45,257

Non-current receivables

Amounts owing from Victorian Government (1)                                                                          2,262                   1,635

Total non-current receivables                                                                                        2,262                   1,635

Total receivables                                                                                                  92,662                   46,892


Notes:
(1)          The amounts recognised from Victorian Government represent funding for all commitments incurred through the appropriations and
      are drawn from the Consolidated Fund as the commitments fall due.
(2)           The average credit period on sales of goods is 30 days. No interest is charged on other receivables for the first 30 days from the date
      of invoice. Thereafter, interest is charged at 2 per cent on the outstanding balance. A provision has been made for estimated irrecoverable
      amounts from the sale of goods, determined by reference to past default experience. The movement in the allowance, of $(150,622.50) was
      recognised in the operating result for the current financial year.


Movement in the Allowance for doubtful debts

                                                                                                                      2008                    2007
                                                                                                                     $’000                   $’000

Balance at beginning of the year                                                                                        (52)                   (212)

Amounts written off during the year                                                                                       –                        –

Amounts recovered during the year                                                                                         –                     160

Increase/(decrease) in allowance recognised in the profit or loss                                                     (150)                        –

Balance at end of the year                                                                                            (202)                     (52)




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                   101
Note 7. Inventories
                                                                                         2008    2007
                                                                                        $’000   $’000

Supplies and consumables
At cost                                                                                     –      3

Publications held for sale
At cost                                                                                    11    251

Total inventories                                                                          11    254



Note 8. Other assets
                                                                                         2008    2007
                                                                                        $’000   $’000

Current other assets
Prepayments                                                                               160    136

Total current other assets                                                                160    136

Total other assets                                                                        160    136




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document       102
Note 9. Property, plant and equipment
Classification by Purpose Group (1)

                                                                         Public administration                                     Total

                                                                          2008                2007                       2008                2007
                                                                         $’000               $’000                      $’000               $’000

Sub-classification by nature (1)
Land at fair value                                                    102,757                4,310                   102,757                4,310


Buildings:
    At cost                                                             4,254                   11                      4,254                  11
    At fair value (valuation 2007)                                     15,008               15,008                     15,008              15,008
    At fair value (valuation 2006)                                                               –                                              –
    Less accumulated depreciation                                       (1,293)                 (5)                    (1,293)                 (5)
    Buildings and structures – construction in progress                  9,356               7,290                      9,356               7,290


Leasehold improvements:
   Leasehold improvements – at cost                                      8,882               7,983                      8,882               7,983
   Less accumulated depreciation                                        (3,833)             (3,809)                    (3,833)             (3,809)


Plant and equipment:
   At cost                                                             11,500                6,147                     11,500               6,147
   Less accumulated depreciation                                       (4,429)              (2,221)                    (4,429)             (2,221)


Restricted assets: (2)
   At cost                                                                 328                    6                       328                    6
   Less accumulated depreciation                                             –                    –                         –                    –

Net carrying amount of PPE                                            142,530               34,720                   142,530               34,720


Note:
(1)          Property, plant and equipment are classified primarily by the ‘purpose’ for which the assets are used, according to one of the five
      ‘Purpose Groups’ based upon Government Purpose Classifications (GPC). All assets within a ‘Purpose Group’ are further sub-categorised
      according to the asset’s ‘nature’ (i.e. buildings, plant and equipment, etc), with each sub-category being classified as a separate class of
      asset for financial reporting purposes.
(2)          The department holds heritage assets, which cannot be modified or disposed of unless there is ministerial approval.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                  103
Note 9. Property, plant and equipment (continued)
Classification by ‘Public Administration’ Purpose Group – Movements in carrying amounts
                         Crown/freeho Buildings          Buildings –    Leasehold              Plant and        Restricted         Total
                         ld land                         construction inimprovements           equipment        assets (1)
                                                         progress

                               $’000           $’000             $’000               $’000            $’000            $’000          $’000


2008

Opening balance                4,310          15,014             7,290               4,174            3,926                    6     34,720



Additions                      8,934               –             6,762               2,334            3,385              322         21,737

Disposals                         –                –                                    (24)             –                –                (24)

Retirements and write-                                                                (332)            (370)                           (702)
downs

Transfer of assets
held for resale

Assets held for
distribution to other
entities

Transfers for                                   (292)           (1,436)                                                              (1,728)
capitalisation

Net additions/               74,011            3,571              (832)                               1,289                          78,039
(reductions) through
restructuring

Net resources                                                   (2,428)                                                              (2,428)
received/(provided)
free of charge

Net revaluation              15,502                                                                                                  15,502
increments/
(decrements)

Depreciation expense                            (324)                               (1,103)          (1,159)                         (2,586)



Closing balance             102,757           17,969             9,356               5,049            7,071              328        142,530
Note:
(1)      The department holds heritage assets, which cannot be modified or disposed of unless there is ministerial approval.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                               104
Note 9. Property, plant and equipment (continued)
Classification by ‘Public Administration’ Purpose Group – Movements in carrying amounts
                         Crown/freeho Buildings            Buildings –    Leasehold              Plant and        Restricted      Total
                         ld land                           construction inimprovements           equipment        assets (1)
                                                           progress

                                $’000            $’000             $’000               $’000            $’000             $’000      $’000

2007

Opening balance                38,752           40,436           41,708              6,066       10,529           179,383          316,874



Additions                           –            3,742            3,251                   –      1,737                      –        8,730

Disposals                           –               –                –                 (97)      –                          –             (97)

Retirements and                     –               –            (1,946)                  –      (64)             (2)               (2,012)
writedowns

Transfer of assets                  –               –                –                    –      (18)                       –             (18)
held for resale

Assets held for                     –               –                –                    –      –                          –              –
distribution to other
entities

Transfers for                       –               –            (3,742)                  –      –                          –       (3,742)
capitalisation

Net                           (34,752)         (28,712)         (31,981)              (824)      (6,823)          (178,460)       (281,552)
additions/(reductions)
through restructuring

Net resources                       –               –                 –                   –      –                          –              –
received/(provided)
free of charge

Net revaluation                    310               78               –                   –      –                –                       388
increments/(decremen
ts)

Depreciation expense                –             (530)               –               (971)      (1,435)          (915)             (3,851)



Closing balance                  4,310          15,014            7,290              4,174       3,926            6                 34,720
Note:
(1) The department holds heritage assets, which cannot be modified or disposed of unless there is ministerial approval.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                              105
Note 9. Property, plant and equipment (continued)
The following useful lives of assets are used in the calculation of depreciation:
Buildings                                                                  40 years
Leasehold improvements                                                 2 to 10 years
Plant and equipment                                                    5 to 15 years
Leased plant and equipment                                             5 to 15 years
Intangible assets                                                      5 to 10 years




                                                                                         2008        2007
                                                                                        $’000       $’000

Aggregate depreciation allocated, recognised as an expense during the year:
Buildings                                                                                 324         530
Leasehold improvements                                                                  1,103         971
Plant and equipment                                                                     1,159       1,435

Depreciation expense                                                                    2,586       2,936


Heritage assets                                                                             –         915

Amortisation expense                                                                        –         915

Total depreciation and amortisation expense (1)                                         2,586       3,851
Note:
(1)     Excludes amortisation expense relating to intangible assets.


2007–08
Land at fair value
The value of the land was increased in 2007–08, from the independent valuation which occurred in
2006–07, by land value indices provided by the Valuer-General of Victoria. This revaluation is in
accordance with Financial Reporting Directions (FRD103C). The effective date of the valuation was 30
June 2008.
2006–07
Restricted assets
The department held properties listed as heritage assets during 2006–07. These assets were
subsequently transferred to the Department of Premier and Cabinet at 31 December 2006 following an
Administrative Restructure announced by the Victorian State Government on 5 December 2006.
Freehold land and buildings carried at fair value
An independent valuation of the department’s land and buildings was performed by Savills (VIC) Pty
Limited to determine the fair value of the land and buildings. The valuation, which conforms to Australian
Valuation Standards, was determined by reference to the amounts for which assets could be exchanged
between knowledgeable willing parties in an arm’s length transaction. The valuation was based on
independent assessments. The effective date of the valuation was 30 June 2007.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          106
Note 10. Non-current assets classified as held for sale
                                                                                                                  2008                2007
                                                                                                                 $’000               $’000

Non-current assets
Plant and equipment                                                                                                134                     –

Total non-current assets classified as held for sale                                                               134                     –


Note: The assets held for distribution includes surplus motor vehicles held pending sale.



Note 11. Intangible assets
                                                                             Construction in progress                  Total
                                                                                      software

                                               2008              2007              2008             2007              2008          2007

                                              $’000             $’000             $’000            $’000             $’000         $’000

Gross carrying amount

Opening balance                               3,434             5,904             5,801            3,881             9,235         9,785



Additions                                              –                 –        1,286            2,535             1,286         2,535

Transfer for capitalisation                   5,587                      –       (5,587)                     –                 –               –

Net transfers in/(out) upon                  (3,291)           (2,470)             (265)             (615)          (3,556)        (3,085)
restructures

Closing balance                               5,730             3,434             1,235            5,801             6,965         9,235

Accumulated amortisation

Opening balance                              (3,272)           (1,301)                      –                –      (3,272)        (1,301)



Amortisation expense (1)                       (665)           (1,971)                      –                –        (665)        (1,971)

Net transfers in/(out) upon                   3,291                                                                  3,291
restructures

Closing balance                                (646)           (3,272)                      –                –        (646)        (3,272)

Net book value at the end                     5,084               162             1,235            5,801             6,319         5,963
of the financial year


Note:
(1) Amortisation expense is included in the line item ‘depreciation and amortisation expense’ in the Operating Statement.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                          107
Note 11. Intangible assets (continued)
Significant intangible assets

                                                                                                                     2008                     2007
                                                                                                                    $’000                    $’000

Contributions to the 2006 Commonwealth Games Village
Opening balance                                                                                                          –                 79,870

Additions                                                                                                                –                   6,697
Expensed value representing use of the 2006 Commonwealth Games Village                                                   –                       –
Revaluation write-down in the value of the 2006 Commonwealth Games Village                                               –                  (8,413)
Transfer of 2006 Commonwealth Games Village contributions to Department of Infrastructure                                –                 (78,154)

Closing balance                                                                                                          –                       –


2007
Note:
      The Victorian Government contributed cash and land towards the 2006 Commonwealth Games Village site at Parkville, Melbourne. These
      contributions were expensed as a cost of the Games in the 2005–06 financial year and as the properties were sold at the Athlete’s Village
      site. During 2006–07, responsibility for the Commonwealth Games Village was transferred to the Major Projects Victoria division in the
      Department of Infrastructure.



Note 12. Payables
                                                                                                                     2008                     2007
                                                                                                                    $’000                    $’000

Current payables
Creditors (1)                                                                                                      53,898                  15,369
Other payables                                                                                                     23,830                  20,818

Total payables                                                                                                     77,728                  36,187


Note:
(1)         The average credit period is 30 days. No interest is charged on the other payables for the first 30 days from the date of the invoice.
      Thereafter, interest is charged at 2 per cent per annum on the outstanding balance.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                   108
Note 13. Interest bearing liabilities
                                                                                         2008     2007
                                                                                        $’000    $’000

Current
Secured:
Finance lease liabilities (1)                                                           1,796     963

Total current interest bearing liabilities                                              1,796     963

Non-current
Secured:
Finance lease liabilities (1)                                                           1,871    1,611

Total non-current interest bearing liabilities                                          1,871    1,611

Total interest bearing liabilities                                                      3,667    2,574
Note:
(1)       Secured by the assets leased.



Note 14. Provisions
                                                                                         2008     2007
                                                                                        $’000    $’000

Current
Employee benefits (refer Note 14(a))                                                   19,339   12,439

Total current provisions                                                               19,339   12,439

Non-current
Employee benefits (refer Note 14(a))                                                    2,262    1,635

Total non-current provisions                                                            2,262    1,635

Total provisions                                                                       21,601   14,074




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document      109
Note 14. Provisions (continued)
(a) Employee benefits

                                                                                         2008     2007
                                                                                        $’000    $’000

Current employee benefits
Annual leave entitlements                                                               4,861    3,943
Unconditional long service leave entitlements                                          14,478    8,496

                                                                                       19,339   12,439

Current employee benefits that:
Are expected to be utilised within 12 months after the end of the reporting period      6,261    3,943
Are expected to be utilised more than 12 months after
the end of the reporting period                                                        13,078    8,496

                                                                                       19,339   12,439

Non-current
Conditional long service leave entitlements                                             2,262    1,635

                                                                                        2,262    1,635

Total employee benefits                                                                21,601   14,074




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document      110
Note 15. Superannuation
Employees of the department are entitled to receive superannuation benefits and the department
contributes to both defined benefit and defined contribution plans. The defined benefit plans provide
benefits based on years of service and final average salary.
The department does not recognise any defined benefit liability in respect of the plans because the entity
has no legal or constructive obligation to pay future benefits relating to its employees; its only obligation
is to pay superannuation contributions as they fall due. The Department of Treasury and Finance
recognises and discloses the State’s defined benefit liabilities in its financial report.
However, superannuation contributions for the reporting period are included as part of employee benefits
in the Operating Statement of the department.
The name and details of the major employee superannuation funds and contributions made by the
department are as follows:

Fund                                                Contribution for the year           Contribution outstanding
                                                                                               at year end

                                                       2008             2007                2008           2007
                                                          $                $                   $              $

Defined benefits superannuation plans
State Superannuation Scheme – revised and new      1,554,329         905,956                    –             –
Victorian Superannuation Fund – VicSuper scheme    3,766,953       2,582,498                    –             –
Other                                                507,262         754,867                    –             –

Total                                              5,828,544       4,243,321                    –             –


The bases for contributions are determined by the various schemes.
All employees of the department are entitled to benefits on retirement, disability or death from the
Government Employees’ Superannuation Fund. This fund provides defined lump-sum benefits based on
years of service and final average salary.
The above amounts were measured as at 30 June of each year, or in the case of employer contributions
they relate to the years ended 30 June.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               111
Note 16. Other asset and liability disclosures
                                                                                                               2008                   2007
                                                                                                              $’000                  $’000

Current assets
Section 37 Advance from Public Account (1)                                                                         –                 1,250

                                                                                                                   –                 1,250

Aggregate carrying amount of current assets
Current                                                                                                            –                 1,250

                                                                                                                   –                 1,250


2007
Note:
(1)         The department provided a non-interest bearing temporary advance from the Public Account under Section 37 of the Financial
      Management Act 1994 to fund the contributions of cash paid during 2006–07 towards the 2007 World Swimming Championships in
      Melbourne.



                                                                                                               2008                   2007
                                                                                                              $’000                  $’000

Current liabilities
Section 37 Advance from Public Account (2)                                                                         –                 1,250

                                                                                                                   –                 1,250

Non-current liabilities
Section 37 Advance from Public Account (2)                                                                         –                      –

                                                                                                                   –                      –

Aggregate carrying amount of current and non-current liabilities
Current                                                                                                            –                 1,250
Non-current                                                                                                        –                     –

                                                                                                                   –                 1,250


2007
Note:
(2)          The department received a non-interest bearing temporary advance from the Public Account under Section 37 of the Financial
      Management Act 1994 to assist in funding the Melbourne 2007 World Swimming Championships. In 2006, an advance was received to fund
      contributions towards the 2006 Commonwealth Games Village site at Parkville, Melbourne.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                            112
Note 17. Leases
Leasing arrangements
Finance leases relate to equipment with lease terms of five years. The Department has options to
purchase the equipment for a nominal amount at the conclusion of the lease agreements.


                                                                        Minimum future                       Present value of minimum
                                                                      lease payments (1)                       future lease payments

                                                                    2008               2007                       2008          2007
                                                                   $’000              $’000                      $’000         $’000

Finance lease liabilities payable
Not longer than one year                                           1,796                963                      1,796           963
Longer than one year and not longer than five years                1,871              1,611                      1,871         1,611
Longer than five years                                                                    –                                        –

Minimum future lease payments (1)                                  3,667              2,574                      3,667         2,574


Less future finance charges                                             –               (102)                         –            –

Present value of minimum lease payments                            3,667              2,472                      3,667         2,574


Included in the financial statements as:
Current interest bearing liabilities (refer Note 13)                                                             1,796           963
Non-current interest bearing liabilities (refer Note 13)                                                         1,871         1,611

                                                                                                                 3,667         2,574
Note:
(1) Minimum future lease payments include the aggregate of all lease payments and any guaranteed residual.

Disclosures for lessees – operating leases
Leasing arrangements
Operating leases relate to warehouse facilities with lease terms of between three to seven years, with an
option to extend for a further three years. All operating lease contracts contain market review clauses in
the event that the department exercises its option to renew. The department does not have an option to
purchase the leased asset at the expiry of the lease period.

                                                                                                               2008             2007
                                                                                                              $’000            $’000

Non-cancellable operating leases payable
Not longer than one year                                                                                      3,780            3,467
Longer than one year and not longer than five years                                                          15,970           17,355
Longer than five years                                                                                                             –

                                                                                                             19,750           20,822




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                    113
Note 18. Commitments for expenditure
                                                                                                                       2008                     2007
                                                                                                                      $’000                    $’000

(a) Other expenditure commitments
Other commitments include agreements entered into for the provision of financial, information technology and human resource
services to the department, various construction contracts and financial assistance to community and sporting organisations.

Payable:
Not longer than one year                                                                                             98,223                   68,714
Longer than one year and not longer than five years                                                                  67,724                   64,399
Longer than five years                                                                                                                             –

Total other expenditure commitments                                                                                165,947                  133,113


(b) Lease commitments
Finance lease liabilities and non-cancellable operating lease commitments are disclosed in Note 17.


Note 19. Contingent assets and contingent liabilities
                                                                                                                       2008                     2007
                                                                                                                      $’000                    $’000

Contingent assets
At 30 June 2008, the department had no contingent assets.                                                                  –                          –

Contingent liabilities
At 30 June 2008, the department had an unquantifiable contingent liability. (1) (2) (3)                                    –                          –
Compensation claims                                                                                                        –                          –

                                                                                                                           –                          –


2008
Notes:
(1)         As at 30 June 2008, the department had one legal claim for unspecified damages. At the time of preparing this report, the claim was
      unquantifiable.
(2)       As at 30 June 2008, the department had one legal claim against it for an alleged breach of contract relating to the 2006
      Commonwealth Games. At the time of preparing this report, the claim was unquantifiable.
(3)            As at 30 June 2008, the department had one legal claim for unpaid entitlements. At the time of preparing this report, the potential
      liability for costs and disbursements is estimated to be in the range of $10,000 to $20,000.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                        114
Note 20. Financial Instruments
(a) Significant accounting policies
Details of significant accounting policies and methods adopted, including the criteria for recognition, the
basis of measurement, and the basis on which income and expenses are recognised, in respect of each
class of financial asset, financial liability and equity instrument are disclosed throughout Note 1 to these
financial statements.
(b)Financial risk management objectives
The department’s activities may expose it to the risks of changes in foreign currency exchange rates and
interest rates. The department would enter into derivative financial instruments to manage these
exposures. It does not enter into or trade financial instruments for speculative purposes.
(c) Categorisation of financial instruments
Financial assets                        Note     Category                                           Carrying               Carrying
                                                                                                  Amount 2008            Amount 2007

                                                                                                               $’000                   $’000

Cash and cash equivalents               21(a)    n/a                                                          92,706                 82,262

Receivables (1)                           6      Loans and Receivables at amortised                            5,104                   2,325
                                                 cost


Financial liabilities                   Note     Category                                            Carrying                Carrying
                                                                                                  Amount 2008             Amount 2007

                                                                                                               $’000                   $’000

Payables                                 12      Financial liabilities measured at                            77,728                 36,187
                                                 amortised cost

Interest bearing liabilities             13      Financial liabilities measured at                             3,667                   2,574
                                                 amortised cost

Note:
(1) The amount of receivables disclosed exclude statutory receivables (i.e. Amounts owing from Victorian Government and GST input tax credit
    receivable) totaling $87.558 million (2007: $44.567 million)

(d) Credit risk exposures
Credit risk arises when there is the possibility of the department’s debtors defaulting on their contractual
obligations resulting in financial loss to the department. The department measures credit risk on a fair
value basis and monitors risk on a regular basis.
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 department reviews receivables for impairment consistent with the ageing disclosed in
Table 20.1.
In addition, the department does not engage in high risk hedging for its financial assets and mainly
acquires financial assets that are on fixed interest.
Provision of impairment for financial assets is calculated based on past experience, and current and
expected changes in client credit ratings.
The carrying amount of financial assets recorded in the financial report, net of any allowances for losses,
represents the department’s maximum exposure to credit risk without taking account of the value of any
collateral obtained.



Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                           115
Note 20. Financial instruments (continued)
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 are 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:
Table 20.1: Interest rate exposure and ageing analysis of financial assets

                       Weighted         Interest rate exposure       Not past   Past due but not impaired                             Impaired
                       average                                       due and                                                          Financial
                       effective Carrying Fixed Variable Non-          not    Less    1 – 3 3 months 1–5                               Assets
                       interest  amount interest interest interest impaired than 1 months – 1 year years
                          rate               rate      rate  bearing          Month




2008                                 $’000      $’000       $’000     $’000      $’000        $’000    $’000      $’000     $’000         $’000

Receivables (1)              0.00% 5,104           –            –     5,104         92        2,879    1,067        986     80               –

                                     5,104         –            –     5,104         92        2,879    1,067        986     80               –

2007

Receivables (1)              0.00% 2,325           –            –     2,325      1,253          652      260        156     4                –

                                     2,325         –            –     2,325      1,253          652      260        156     4                –

(1)           Ageing analysis of receivables excludes statutory receivables totaling $87.558 million (2007:$44.567 million) for amounts owing from
      the Victorian Government and GST input tax credit recoverable as these amounts are not contractual and are therefore outside the scope of
      this disclosure.


(e) 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. It also
continuously manages risk through monitoring future cash flows and maturities planning to ensure
adequate holding of high quality liquid assets and dealing in highly liquid markets.
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.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                 116
Note 20. Financial instruments (continued)
Table 20.2: Interest rate exposure and maturity analysis of financial liabilities

                     Weighted                       Interest rate exposure                                 Maturity dates
                     average
                     effective Nominal            Fixed         Variable        Non– Less than       1–3           3 months     1–5        > 5 years
                                     (1)
                     interest amount             interest       interest       interest 1 month     months         – 1 year    years
                        rate                       rate           rate         bearing



2008                                   ($’000)      ($’000)       ($’000)       ($’000)   ($’000)     ($’000)        ($’000)   ($’000)       ($’000)

Payables:

Creditors and              0.00%       65,883               –              –    65,883    65,883               –          –            –           –
Accruals

Advances from              0.00%       11,845               –              –    11,845    11,845               –          –            –           –
government

Interest bearing
liabilities:

Finance lease              7.00%         3,667              –      3,667             –       398          234         1,164     1,871              –
liabilities

                                       81,395               –      3,667        77,728    78,126          234         1,164     1,871              –

2007

Payables:

Creditors and              0.00%       28,597               –              –    28,597    28,597               –          –            –           –
Accruals

Advances from              0.00%         7,590              –              –     7,590     7,590               –          –            –           –
government

Interest bearing
liabilities:

Finance lease              6.53%         2,574              –      2,574             –       131          115           717     1,611              –
liabilities

                                       38,761               –      2,574        36,187    36,318          115           717     1,611             –
Note:
(1) The amounts disclosed are the contractual undiscounted cash flows of each class of financial liabilities

(f) Market risk
The department’s exposures to market risk are primarily through interest rate risk with only insignificant
exposure to foreign currency and other price risks. Objectives, policies and processes used to manage
each of these risks are disclosed in the paragraphs below.
Foreign currency risk
The department occasionally transacts in foreign currencies where the counterparty invoices in a foreign
currency; the foreign currency risk is managed by ensuring that the period from the initial transaction and
settlement is short (less than 30 days).
Based on past and current assessment of economic outlook, it is deemed unnecessary for the
department to enter into any hedging arrangements to manage the risk.
The department had no exposure to foreign currency risk as at either 30 June 2007 or 30 June 2008.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                   117
Note 20. Financial instruments (continued)
Interest rate risk
Exposure to interest rate risk solely relates to cash balances held in deposits at variable interest rates.
Minimisation of risk is achieved by mainly undertaking fixed rate or non-interest bearing financial
instruments. For financial liabilities, the department sole financial liabilities are VicFleet motor vehicle
leases. The department’s interest bearing liabilities are managed by VicFleet and interest rates fixed at
the inception of the lease.
The department’s exposure to interest rate risk is set out in the Table 20.3.
Sensitivity disclosure analysis
Taking into account past performance, future expectations, economic forecasts, and management’s
knowledge and experience of the financial markets, the department believes the following movements
are ‘reasonably possible’ over the next 12 months (Base rate).
– A parallel shift of +1% and –1% in market interest rates (AUD) from year-end rates of 7.25% (2007:
  6.25%)
– Proportional exchange rate movement of –10% (depreciation of AUD) and +10% (appreciation of
  AUD) against the USD, from the year-end rate of 0.9626 (2007: 0.8487) – At the year end there were
  no foreign currency balances which would expose the department to exchange rate risk (2007 – no
  exposure)
– A parallel shift of +1% and –1% in inflation rate from year-end rates of 4.2% (2007: 2.1%) – The
  department has no financial instruments exposed to inflation risk (2007 – no exposure).
Table 20.3 discloses the impact on net operating result and equity for each category of financial
instrument held by the department at year-end as presented to key management personnel, if the above
movements were to occur.
Table 20.3: Market risk exposure 2008

                                                                                                               2008

                                                                                                        Interest rate risk

                                                                              –1.00%(100 basis points)                 1.00%(100 basis points)

                                                                                        Profit             Equity               Profit                Equity

                                              Carrying amount                         ($’000)             ($’000)             ($’000)             ($’000)

Financial assets:

Cash and cash equivalents(1)                                      92,706                (427)               (427)                 427                   427
               (2)
Receivables                                                        5,104                     –                   –                   –                    –

Financial liabilities:

Payables(2)                                                       65,883                     –                   –                   –                    –
                                  (2)
Advances from government                                          11,845                     –                   –                   –                    –

Interest bearing liabilities(3)                                    3,667                     –                   –                   –                    –


Total increase/(decrease)                                                               (427)               (427)                 427                   427
Notes:
(1) All cash and cash equivalents are held in Australian dollars. $8.541 million cash and cash equivalents were held on deposit at variable
    interest rates. The remainder of the balance was held in non-interest bearing accounts. This item is not subject to any other identified risk
    sensitivities.
(2) The carrying amount is denominated in Australian dollars and is non-interest bearing. This item is not subject to the identified risk
    sensitivities.
(3) Interest bearing liabilities solely relate to finance lease liabilities associated with motor vehicles. Each contract has interest fixed at the
    inception of the lease. This item is not subject to identified risk sensitivities.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                          118
Note 20. Financial instruments (continued)
Table 20.3: Market risk exposure 2007

                   *                                                                                            2007

                                                                                                         Interest rate risk

                                                                               –1.00%(100 basis points)                 1.00%(100 basis points)

                                                                                         Profit             Equity               Profit             Equity

                                              Carrying amount                         ($’000)              ($’000)             ($’000)             ($’000)


Financial assets:

Cash and cash equivalents(i)                                     82,262                 (368)               (368)                 368                   368

Receivables(ii)                                                    2,325                    –                   –                    –                   –


Financial liabilities:

Payables(ii)                                                     28,597                     –                   –                    –                   –

Advances from government (ii)                                      7,590                    –                   –                    –                   –

Interest bearing liabilities(iii)                                  2,574                    –                   –                    –                   –



Total increase/(decrease)                                                               (368)               (368)                 368                   368

Notes:
(i) All cash and cash equivalents are held in Australian dollars. $4.366 million cash and cash equivalents were held on deposit at variable
    interest rates. The remainder of the balance was held in non-interest bearing accounts. This item is not subject to any other identified risk
    sensitivities.
(ii) The carrying amount is denominated in Australian dollars and is non-interest bearing. This item is not subject to the identified risk
     sensitivities.
(iii) Interest bearing liabilities solely relate to finance lease liabilities associated with Motor Vehicles. Each contract has interest fixed at the
      inception of the lease. This item is not subject to identified risk sensitivities.


(g) Fair value
The fair values and net fair values of financial assets and financial liabilities are determined as follows:
– the fair value of financial assets and financial liabilities with standard terms and conditions and traded
  in active liquid markets are determined with reference to quoted market prices; and
– the fair value of other financial assets and financial liabilities are determined in accordance with
  generally accepted pricing models based on discounted cash flow analysis.
The department considers that the carrying amount of financial assets and financial liabilities recorded in
the financial report to be a fair approximation of their fair values, because of the short-term nature of the
financial instruments and the expectation that they will be paid in full.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                           119
Note 21. Cash flow information
                                                                                                                 2008                    2007
                                                                                                                $’000                   $’000

(a) Reconciliation of cash and cash equivalents
For the purpose of the Cash Flow Statement, cash includes cash on hand and in banks
and investments in money market instruments, net of outstanding bank overdrafts. Cash
at the end of the financial year as shown on the Cash Flow Statement is reconciled to the
related items in the Balance Sheet as follows:

Total cash and cash equivalents disclosed in the Balance Sheet (1)                                             92,706                  82,262

Balance as per Cash Flow Statement                                                                             92,706                  82,262


Note:
(1) Due to the State of Victoria’s investment policy and government funding arrangements, government departments generally do not hold a
    large cash reserve in their bank accounts. Cash received by a Department from the generation of revenue is generally paid into the State’s
    bank account, known as the Public Account. Similarly, any departmental expenditure, including those in the form of cheques drawn by the
    Department for the payment for the goods and services to its suppliers and creditors are made via the Public Account. The process is such
    that, the Public Account would remit to the Department the cash required for the amount drawn on the cheques. This remittance by the
    Public Account occurs upon the presentation of the cheques by the Department’s suppliers or creditors.
   The above funding arrangements often result in Departments having notional shortfall in the cash at bank required for payment of
   unpresented cheques at the reporting date.
   At 30 June 2008, cash at bank includes the amount of a notional shortfall for the payment of unpresented cheques of $1,301,409.38 (2007:
   $1,694,531).

(b) Non-cash financing and investing activities
Restructuring of administrative arrangements
During the reporting period the Department restructured administrative arrangements. This restructure resulted in the
Department relinquishing net assets of $76,103,781 (2007: assumed net assets of $306,865,933). Details with respect to the
restructuring of administrative arrangements are set out in Note 5 Restructuring of Administrative Arrangements. This
restructuring is not reflected in the Cash Flow Statement.

                                                                                                                 2008                    2007
                                                                                                                $’000                   $’000

(c) Reconciliation of net result for the period to net cash flows from operating activities
Net result for the period                                                                                       7,769                 (13,692)
Non-cash movements
Asset write-off expense                                                                                            18                   2,043
Depreciation and amortisation of non-current assets                                                             3,250                   4,907
Increase/(decrease) in doubtful debts                                                                             151                    (160)
Net (gain)/loss on sale/disposal of non-current assets                                                            615                    (637)
Resources provided free of charge or for nominal consideration                                                  2,604                   3,033

Movements in assets and liabilities
Increase/(decrease) in employee benefits                                                                        7,526                     716
(Increase)/decrease in other operating assets                                                                     109                     875
Increase/(decrease) in payables and accruals                                                                   37,264                  (6,341)
(Increase)/decrease in prepayments                                                                                (24)                    (40)
(Increase)/decrease in receivables                                                                            (45,014)                 11,421

Net cash flows from/(used in) operating activities                                                             14,268                   2,125




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                              120
Note 22. Movements in equity
                                                                                          2008        2007
                                                                                         $’000       $’000

(a) Reserves
Asset revaluations                                                                     94,665      79,163

                                                                                       94,665      79,163

Asset revaluation reserve (1)
Balance at beginning of financial year                                                 79,163      78,775
Revaluation increment of freehold land and buildings during the year                   15,502         388

Balance at end of financial year                                                       94,665      79,163


Note:
(1) The asset revaluation reserve arises on the revaluation of land and buildings.

(b) Contributions by owners
Balance at beginning of financial year                                                110,903      416,150
Capital contributions during the year by Victorian State Government (refer Note 24)   123,812        9,704
Net capital contributed upon restructure (refer Note 5)                                76,104     (306,865)
Other assets contributed by the Victorian State Government
Capital contributions paid to Victorian State Government                              (109,584)    (10,936)
Net capital contributions to portfolio entities                                              –       2,868
Return of capital to the State of Victoria                                                  18         (18)

Balance at end of financial year                                                      201,253     110,903


(c) Accumulated deficit
Balance at beginning of financial year                                                 (72,674)    (58,982)
M2007 Opening accumulated surplus                                                          513           –
Net result                                                                               7,769     (13,692)

Balance at end of financial year                                                       (64,392)    (72,674)

Total equity at the end of the financial year                                         231,526     117,392




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          121
Note 23. Administered items
In addition to the specific departmental operations, which are included in the Operating Statement,
Balance Sheet and Cash Flow Statement, the department administers or manages activities 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.
                            Strengthening         Skilling Communities Advocating for People       Departmental Total
                            Communities                                  in Communities

                             2008       2007           2008       2007       2008       2007           2008       2007

                             $’000     $’000          $’000      $’000      $’000      $’000          $’000      $’000

Administered income

Appropriations –              1,289         417            –          –          –             –       1,289        417
Payments made on
behalf of the state

Special appropriations                       –                        –                        –                        –

Commonwealth grants         415,477   395,086              –          –          –             –     415,477    395,086

Fees                                         –                        –                        –                        –

Other income                  4,480    18,241             37          –       468        (30)          4,985     18,211

Total administered          421,246   413,744             37          –       468        (30)        421,751    413,714
income



Administered expenses

Payments into the                            –                        –                        –                        –
Consolidated Fund

Payments to local           415,461   395,086              –          –          –             –     415,461    395,086
government

Other grants and transfer      889          408            –          –          –             –         889        408
payments

Other expenses from           5,617    14,578             41          –       485         (5)          6,143     14,573
ordinary activities

Total administered          421,967   410,072             41          –       485         (5)        422,493    410,067
expenses




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                      122
Note 23. Administered items (continued)

                                  Strengthening            Skilling Communities Advocating for People                Departmental Total
                                  Communities                                     in Communities

                                    2008          2007          2008           2007          2008          2007           2008          2007

                                   $’000         $’000          $’000         $’000         $’000         $’000          $’000         $’000

Administered assets

Receivables                             66          111               –             –             –            16            66           127

Cash in trust and                   (612)             56            (2)             –           (8)            (6)        (622)             50
investments

Other assets                             –            12              –             –             –              7             –            19

Total administered                  (546)           179             (2)             –           (8)            17         (556)           196
assets



Administered liabilities

Creditors and accruals                   4             –              –             –             –              –             4                –

Deposits repayable                       4             –              –             –             1              –             5                –

Unearned revenue                         –             –              –             –             –              –             –                –

Total administered                       8             –              –             –             1              –             9                –
liabilities
Note:
General revenue assistance provided to Victorian councils in the form of general-purpose grants and local road grants. The funds are provided
by the Commonwealth Government and allocated by the Victorian Grants Commission.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                            123
Note 23. Administered items
Payments to local government across all outputs include cash payments greater than $5 million to the
following entities:

                                                                                         2008      2007
                                                                                        $’000     $’000
Baw Baw Shire Council                                                                   6,647     6,146
Brimbank City Council                                                                  10,996    10,111
Campaspe Shire Council                                                                  8,369     8,005
Cardinia Shire Council                                                                  6,842     6,252
Casey City Council                                                                     13,499    12,492
City of Ballarat                                                                        9,077     8,481
City of Greater Bendigo                                                                11,968    11,098
City of Greater Dandenong                                                               8,435     7,687
City of Greater Geelong                                                                16,710    15,591
City of Whittlesea                                                                      7,920     7,220
Corangamite Shire Council                                                               5,345     4,965
Darebin City Council                                                                    4,769     5,055
East Gippsland Shire Council                                                           11,360    11,162
Frankston City Council                                                                  7,600     7,009
Glenelg Shire Council                                                                   5,467     5,251
Greater Shepparton City Council                                                         8,505     7,861
Hume City Council                                                                       8,791     8,096
Knox City Council                                                                       7,041     6,515
Latrobe City Council                                                                    9,033     8,505
Loddon Shire Council                                                                    5,620     5,313
Macedon Ranges Shire Council                                                            5,198     4,888
Melton Shire Council                                                                    7,721     6,620
Mildura Rural City Council                                                              9,967     8,980
Mitchell Shire Council                                                                  5,064     4,810
Moira Shire Council                                                                     6,849     6,410
Moreland City Council                                                                   5,229     5,522
Mornington Peninsula Shire Council                                                      5,583     5,793
Moyne Shire Council                                                                     5,529     5,322
Shire of Yarra Ranges                                                                  11,184    10,561
South Gippsland Shire Council                                                           6,335     6,093
Southern Grampians Shire Council                                                        5,295     5,083
Wellington Shire Council                                                                9,235     8,703
Wyndham City Council                                                                    8,949     8,174
Other payments to local government totalling <$5m                                     149,329   145,312

                                                                                      415,461   395,086




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document       124
Note 24. Summary of compliance with annual parliamentary and special appropriations
(a) Summary of compliance with annual parliamentary appropriations
The following table discloses the details of the various parliamentary appropriations received by the Department for the year. In accordance with
accrual output-based management procedures ‘Provision for outputs’ and ‘Additions to net assets’ are disclosed as ‘controlled’ activities of the
department. Administered transactions are those that are undertaken on behalf of the State over which the department has no control or
discretion.
As at 30 June 2008
As at 30 June 2007 (comparatives)
                                                         Appropriation Act                    Financial Management Act 1994
                                                   Annual      Advance from Section 29 Section 30 Section 32 Section 35                         Total         Appropriations      Variance
                                                 Appropriation   Treasurer                                   Advances                      Parliamentary         Applied
                                                                                                                                             Authority
Controlled
Provision for outputs                                   352,506 (1)            46,222             –     (5,425)    18,269              –           411,572              407,899      3,673 (3)
                                                          286,687               7,888          432        2,582    59,799              –           357,388              301,340       56,048


Additions to net assets                                 103,973 (2)                  –       2,600        5,425    21,395              –           133,393              123,812      9,581(4)
                                                            55,158                   –            –     (2,600)    23,932              –             76,490               9,704       66,786


Administered
Payments made on behalf of the State                           400                889             –           –         –              –              1,289               1,289              –
                                                               400                   –            –           18        –              –                418                418               –


Total                                                     456,879              47,111        2,600            –    39,664                          546,254              533,000       13,254

                                                          342,245               7,888          432            –    83,731              –           434,296              311,462      122,834

Note:
(1) This amount includes $282.6m from the annual appropriation act and the net amount transferred as part of machinery of government changes.
(2) This amount includes $77.3m from the annual appropriation act and the net amount transferred as part of machinery of government changes.
(3) This variance is largely due to underexpenditure associated with the Drought Relief for Community Sport and Recreation Program and the Days in the Diocese event.
(4) This variance is largely due to the underexpenditure related to the Rectangular Sports Stadium project.

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                   125
(b) Summary of compliance with special appropriations
                Authority                                       Purpose                 Appropriations applied
                                                                                           2008                  2007
                                                                                          $’000                  $’000

Section 138 of the Gaming                 Contribution to the                            96,923              92,427
Machine Control Act                       Community Support Fund
Section 10 of the Financial               Contribution to the 2006 Commonwealth Games           –                      –
Management Act 1994
Section 10 of the Financial               Australian Sports Commission                          –                      –
Management Act 1994                       funding for Indigenous Sports program
Section 14 of the Discharged              Contribution to the Discharged Servicemen’s           –                      –
Servicemen’s Preference Act               Employment Board
                                                                                         96,923              92,427



Note 25. Ex gratia payments
                                                                                          2008                2007
                                                                                         $’000               $’000

The department has made the following ex gratia payments:                                    –                   223

Ex gratia payments                                                                           –                   223



Note 26. Annotated receipts agreements
The following is a listing of Section 29 Annotated Receipts Agreements approved by the treasurer:

                                                                                                    Actual

                                                                                          2008                2007
                                                                                         $’000               $’000

User charges, or sales of goods and services
Office of Planning and Urban Design (land sales)                                         2,600                     –
Births, Deaths and Marriages (product sales, certificate/registration fees)                  –                   373
Public Record Office Victoria (product sales)                                                –                    59

Total annotated receipts agreements                                                      2,600                   432




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                    126
Note 27. Trust account balances
(a) Trust account balances relating to trust accounts controlled and/or administered by
    the department

                                                                                                      2008                 2007
                                                                                                     $’000                $’000

Cash and cash equivalents and investments
Controlled trusts
Community Support Trust Fund                                                                       57,737                50,951
State Development Special Projects Trust Account                                                   35,039                32,584
Victorian Veteran’s Fund                                                                              452                   485
Casino Area Works Trust                                                                               839                     –

Total controlled trusts                                                                            94,067                84,020

Administered trusts
Public Service Commuters Club Trust Fund                                                                18                   (28)
SRV Anzac Day Proceeds Trust Fund                                                                      102                    66
Metropolis Trust Fund                                                                                  (42)                    –

Total administered trusts                                                                               78                    38


(b) Trust accounts opened by the department during 2007
Victorian Veteran’s Fund
The purpose of the Victorian Veteran’s Fund is to provide for the education of Victorians about Victoria’s involvement in
Australia’s war and service history, to honour the service of veterans, to assist the education of veterans’ dependants and other
initiatives agreed by the Minister for Veterans’ Affairs.




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Note 28. Responsible persons
In accordance with the Ministerial Directions issued by the Minister for Finance under the Financial
Management Act 1994, the following disclosures are made regarding responsible persons for the
reporting period.
Names
The persons who held the positions of Ministers and Accountable Officer in the Department are as
follows;
Premier of Victoria, Minister for Multicultural Affairs   The Hon John Brumby, MP       30 July 2007 to 30 June 2008
and Minister for Veterans’ Affairs

Premier of Victoria, Minister for Multicultural Affairs   The Hon Steve Bracks, MP      01 July 2007 to 30 July 2007
and Minister for Veterans’ Affairs

Minister for Planning                                     The Hon Justin Madden MLC     14 August 2007 to 30 June 2008

Minister for Skills and Workforce Participation           The Hon Jacinta Allan, MP     03 August 2007 to 30 June 2008

Minister for Skills, Education Services and Employment    The Hon Jacinta Allan, MP     1 July 2007 to 03 August 2007

Minister for Women’s Affairs                              The Hon Jacinta Allan, MP     1 July 2007 to 03 August 2007

Minister for Women’s Affairs                              The Hon Maxine Morand, MP     03 August 2007 to 30 June 2008

Minister for Community Development                        The Hon Peter Batchelor, MP   1 July 2007 to 30 June 2008
(Previously known as Victorian Communities)

Minister Assisting the Premier on Veterans’ Affairs       The Hon Tony Robinson, MP     03 August 2007 to 30 June 2008

Minister for Local Government                             The Hon Richard Wynne, MP     1 July 2007 to 30 June 2008

Minister for Aboriginal Affairs                           The Hon Richard Wynne, MP     03 August 2007 to 30 June 2008

Minister for Aboriginal Affairs                           The Hon Gavin Jennings, MLC   01 July 2007 to 03 August 2007

Minister for Senior Victorians                            The Hon Lisa Neville, MP      1 July 2007 to 30 June 2008
(Previously known as Aged Care)

Minister for Community Services                           The Hon Lisa Neville, MP      03 August 2007 to 30 June 2008

Minister for Community Services                           The Hon Gavin Jennings, MLC   01 July 2007 to 03 August 2007

Minister for Sport, Recreation and Youth Affairs          The Hon James Merlino, MP     1 July 2007 to 30 June 2008

Minister Assisting the Premier on Multicultural Affairs   The Hon James Merlino, MP     03 August 2007 to 30 June 2008

Minister Assisting the Premier on Multicultural Affairs   The Hon Daniel Andrews, MP    01 July 2007 to 03 August 2007

Secretary                                                 Mr Yehudi Blacher             1 July 2007 to 30 June 2008


Remuneration
Remuneration received or receivable by the Accountable Officer in connection with the management of
the department during the reporting period was in the range:
Accountable Officer: $340,000 to $349,999 (2006-07: $330,000 to $339,999)
Amounts relating to ministers are reported in the financial statements of the Department of Premier and
Cabinet.
Other transactions
Other related transactions and loans requiring disclosure under the Directions of the Minister for Finance
have been considered and there are no matters to report.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                          128
Note 29. Remuneration of executives
The numbers of executive officers, other than ministers and the Accountable Officer and their total
remuneration during the reporting period are shown in the fourth and fifth columns in the table below in
their relevant income bands. The base remuneration of executive officers is shown in the second and
third columns. Base remuneration is exclusive of bonus payments, long service leave payments,
redundancy payments and retirement benefits.

Income band                                                          Base remuneration                            Total remuneration

                                                                    2008               2007                      2008           2007
                                                                      No.                No.                       No.            No.


Less than $100,000(1)                                                 13                   7                       12              7
$100,000 – 109,999                                                     4                   1                        5              1
$110,000 – 119,999                                                     1                   –                        1              –
$120,000 – 129,999                                                     1                   1                        1              –
$130,000 – 139,999                                                     2                   3                        1              4
$140,000 – 149,999                                                     3                   2                        3              1
$150,000 – 159,999                                                     2                   4                        2              2
$160,000 – 169,999                                                     4                   2                        4              4
$170,000 – 179,999                                                     4                   –                        2              –
$180,000 – 189,999                                                     –                   2                        3              1
$190,000 – 199,999                                                     3                   1                        1              2
$200,000 – 209,999                                                     2                   2                        1              1
$210,000 – 219,999                                                     –                   –                        1              1
$220,000 – 229,999                                                     –                   2                        1              1
$230,000 – 239,999                                                     3                   1                        2              –
$240,000 – 249,999                                                     1                   –                        –              1
$250,000 – 259,999                                                     –                   –                        2              1
$260,000 – 269,999                                                     –                   –                        1              1


Sub-total                                                             43                  28                       43             28
Less separations                                                       (8)            n/a (2)                       (8)        n/a (2)

Total as at 30 June                                                   35                  28                       35             28

Total amount ($’000)                                               5,884              3,842                     6,119          4,055


Note: this table excludes Accountable Officer (Secretary).
Notes:
(1) Includes three executives transferred as a result of machinery of government changes and paid from November 2007.
(2) Not reported in 2006–07.




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Note 30. Remuneration of auditors
                                                                                         2008         2007
                                                                                        $’000        $’000

Victorian Auditor General’s Office
Audit or review of the financial report
Paid at 30 June                                                                            83          218
Payable at 30 June                                                                         36           66

                                                                                          119          284



Note 31. Consolidation of 2007 World Swimming Championships
Corporation
Following completion of the World Swimming Championships on 1 April 2007, the Corporation continued
to trade until 31 August 2007 for the purposes of winding up its operations. A report on the Corporation’s
operations and financial statements up to 30 June 2007 was tabled in Parliament.
At 31 August 2007, the Corporation ceased trading as a separate entity and the financial records and
residual transactions of the Corporation were assumed by the Department of Planning and Community
Development in accordance with Schedule 3 of the World Swimming Championships Act 2004 which
provided for the abolition of the Corporation and the transfer of remaining assets and liabilities to the
state.
After extinguishing the Corporation’s outstanding obligations at 31 August 2007, its bank account was
closed and its remaining cash reserves were transferred to the department. These funds have continued
to be applied to transactions relating to the finalisation of the World Swimming Corporation’s 2007
affairs.
The financial transactions of the Corporation occuring between 1 July and 31 August 2007 have been
consolidated within DPCD accounts.
Revenues and expenses relating to the former 2007 World Swimming Championships Corporation
consolidated into the department’s Annual Financial Statements for the year ended 30 June 2008 are
disclosed below.


                                                                                         2008
                                                                                            $

Revenues                                                                                  137

Expenses                                                                                  304

Note:
Expenses are paid out of the residual cash reserves.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          130
Accountable Officer’s and Chief Finance and Accounting Officer’s
Declaration
We certify that the attached financial report for the Department of Planning and Community Development
has 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 Operating Statement, Balance Sheet,
Statement of Changes in Equity, Cash Flow Statement and notes forming part of the financial report,
presents fairly the financial transactions during the year ended 30 June 2008 and financial position of the
department as at 30 June 2008.
We are not aware of any circumstances that would render any particulars included in the financial
statements to be misleading or inaccurate.




Stephen Gregory                                         Yehudi Blacher
Chief Finance and Accounting Officer                    Secretary
Melbourne                                               Melbourne
4 September 2008                                        4 September 2008




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          131
Refer to page 132 of PDF version for VAGO Independent Auditor’s Report letter




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document   132
Refer to page 133 of PDF version for VAGO Independent Auditor’s Report letter




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document   133
Budget Portfolio Outcomes
Operating Statement
for the financial year ended 30 June 2008

                                                                                      Actual                Budget              Variation
                                                                                    2007–08                2007–08
                                                                    Note               $’000                  $’000                       %

Revenue from ordinary activities
Output appropriations                                                   1            407,899                292,603                    (39.4)
Special appropriations                                                  2             96,924                 88,400                     (9.6)
Special purpose grants                                                  3             48,396                 13,470                  >(100.0)
Other revenue and revenue from other parties                            3              6,466                  1,800                  >(100.0)

Total revenue                                                                        559,685                396,273                      (41.3)

Expenses from ordinary activities
Employee benefits                                                       4            (80,166)               (50,148)                   (60.0)
Depreciation and amortisation                                                         (3,251)                (4,620)                    29.3
Resources provided free of charge or for nominal consideration          5             (2,604)                     –                  >(100.0)
Grants and other payments                                               6           (399,016)              (310,719)                   (28.4)
Capital asset charge                                                    7             (4,645)                (3,685)                   (25.5)
Supplies and services                                                   7            (53,535)               (45,161)                   (18.4)
Other expenses from ordinary activities                                 7             (8,699)                     –                  >(100.0)

Total expenses                                                                      (551,916)              (414,336)                     (33.1)

Net result for the period                                               8               7,769                (18,063)                >100.0


The following notes provide an explanation of the major items that contributed to the variation between the 2007–08 Actual and 2007–08
  Budget.
1. Due to machinery of government changes that transferred revenue into the department relating to planning, heritage and housing
   affordability.
2. Reflects higher than expected receipts received in the Community Support Fund.
3. Largely due to major events funding received post-Budget.
4. Due to machinery of government changes that transferred staff-related costs into the department relating to planning, heritage and housing
   affordability.
5. Due to machinery of government changes which transferred assets relating to planning, heritage and housing affordability.
6. Largely due to an increase in resources required as a result of the machinery of government transfers to the department.
7. Largely due to an increase in resources required as a result of the machinery of government transfer.
8. Due to higher revenue received into the Community Support Fund, along with lower payments from the fund.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                              134
Balance Sheet
as at 30 June 2008

                                                                                       Actual                 Budget              Variation
                                                                                     2007–08                 2007–08
                                                                     Note               $’000                   $’000                      %

Current assets
Cash and cash equivalents                                                1             92,706                  64,364                    (44.0)
Receivables                                                                            90,400                  46,892                    (92.8)
Inventories                                                                                11                     253                     96.0
Prepayments                                                                                 –                     136                    100.0
Other                                                                    2                294                       –                  >(100.0)

Total current assets                                                                  183,411                 111,646                     (64.3)

Non-current assets
Receivables                                                              2              2,262                       –                  >(100.0)
Property, plant and equipment                                            2            142,530                  32,914                  >(100.0)
Intangible assets                                                        2              6,319                   5,963                     (6.0)

Total non-current assets                                                              151,111                  38,877                  >(100.0)

Total assets                                                                          334,522                 150,524                  >(100.0)

Current liabilities
Payables                                                                 2             77,728                  32,886                  >(100.0)
Interest bearing liabilities                                                            1,796                   2,136                     15.9
Provisions                                                               2             19,339                  13,417                    (44.0)
Other                                                                                       –                   2,197                    100.0

Total current liabilities                                                              98,863                  50,636                     (95.2)

Non-current liabilities
Interest bearing liabilities                                                             1,871                     563                 >(100.0)
Provisions                                                               2               2,262                   1,636                   (38.0)

Total non-current liabilities                                                            4,133                   2,199                    (87.9)

Total liabilities                                                                     102,996                  52,835                     (94.9)

Net assets                                                                            231,525                  97,688                  >(100.0)

Equity
Contributed equity                                                                    201,253                 109,280.9                   (84.2)
Reserves                                                                               94,665                  79,163.3                   (19.6)
Accumulated/(deficit)                                                                 (64,392)                (90,755.9)                   29.0

Total equity                                                                          231,525                  97,688                  >(100.0)


1. Reflects reclassification between cash assets and other financial assets.
2. Variances are largely due to machinery of government changes, particularly the transfer of planning, heritage and housing affordability to the
   department.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                               135
Statement of Recognised Income and Expense
as at 30 June 2008

                                                                                     Actual                 Budget              Variation
                                                                                   2007–08                 2007–08
                                                                   Note               $’000                   $’000                      %


Gain on property revaluation                                                             15,502                   –                     –
Net income recognised directly in equity                                                 15,502                   –                     –
Net result for the period                                                                 7,769             (18,063)                 >100.0

Total recognised income and expense for the period                                       23,271             (18,063)                 >100.0


Cash Flow Statement
for the financial year ended 30 June 2008

                                                                                     Actual                 Budget              Variation
                                                                                   2007–08                 2007–08
                                                                   Note               $’000                   $’000                      %

Cash flows from operating activities
Receipts from government                                                1           517,616                 394,472                   (31.2)
Receipts/(payments) from other entities                                                 (70)                      –                     –
Interest received                                                       2             4,649                   1,800                 >(100.0)
Payments of grant and transfer payments                                 1          (399,498)               (310,720)                  (28.6)
Payments to suppliers and employees                                     1          (103,573)                (95,310)                  (10.0)
Capital asset charge                                                    1            (4,645)                 (3,686)                  (26.0)
Interest and other costs of finance paid                                               (211)                      –                     –

Net cash outflow from/(used in) operating activities                                     14,268             (13,422)                >(100.0)

Cash flows from investing activities
Payments for property, plant and equipment                              1            (20,917)                (2,815)                >(100.0)
Payments for intangible assets                                                        (1,020)                     –                     –
Payments for investments                                                                  23                      –                     –
(Repayments of) loans by other entities                                 3                  –                 18,048                     –

Net cash flows from/(used in) investing activities                                   (21,914)                15,233                 >(100.0)

Cash flows from financing activities
Proceeds from capital contribution by State Government                  1                14,228               (1,640)                >100.0
Proceeds/(repayment) of borrowings and advances                                           4,255                    –                    –

Net cash flows from/(used in) financing activities                                       18,483               (1,640)                >100.0


Net increase/(decrease) in cash and cash equivalents                    3                 9,608                  150                >(100.0)
Cash and cash equivalents held at the beginning
of the financial year                                                   3                83,098              36,777                 >(100.0)

Cash and cash equivalents held at the end
of the financial year                                                                    92,706              36,927                 >(100.0)
The following notes provide an explanation of the major items that contributed to the variation between the 2007–08 Actual and 2007–08
Budget.
1. Due to the machinery of government transfer of planning, heritage and housing affordability to the department, and higher than expected
   receipts received in the Community Support Fund.
2. Reflects the higher revenue from investments with Treasury Corporation of Victoria.


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3. Variances are largely due to the reclassification of some non-cash assets to cash assets.


Administered Items Statement
for the financial year ended 30 June 2008

                                                                                       Actual                 Budget              Variation
                                                                                     2007–08                 2007–08
                                                                    Note                $’000                   $’000                      %

Administered revenue
Appropriations – payments made on behalf of the State                    1             1,289                      400                 >(100.0)
Commonwealth grants                                                      2           415,461                  408,768                    (1.6)
Fees                                                                                       –                        –                     –
Other revenue and revenue from other parties                             3             4,985                    1,910                 >(100.0)

Total                                                                                421,751                  411,078                      (2.6)

Administered expenses
Grants and other payments                                                2           (416,350)               (409,178)                     (1.8)
Other expenses from ordinary activities                                                (6,143)                      –                       –
Payments to consolidated fund                                            3                  –                  (1,900)                      –

Total                                                                                (422,493)               (411,078)                     (2.8)

Revenue less expenses                                                                     (742)                      –                     –

Administered assets
Cash assets                                                                               (622)                     50                 >100.0
Receivables                                                                                 66                     126                   50.0
Other assets                                                                                 –                       –                    –

Total                                                                                     (556)                    194                 >100.0

Administered liabilities
Other                                                                                          9                     –                     –

Total                                                                                          9                     –                     –


The following notes provide an explanation of the major items that contributed to the variation between the 2007–08 Actual and 2007–08
  Budget.
1. Reflects additional National Competition funding from State Government.
2. Reflects higher grants for on-passing from Federal Government in line with CPI and population growth. This is also reflected in the higher
   grants
   paid to local government.
3. The main reason for this variance is due to proceeds from the sale of land and other fine and fee revenue paid into the consolidated fund.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                               137
04                 Appendices


Appendix Data
Appendix 1     Audit Committee Membership and Role
Appendix 2     Risk Management
Appendix 3     Freedom of Information
Appendix 4     Legislative Change and New Regulations
Appendix 5     Compliance with Building Act 1993
Appendix 6     Aboriginal Heritage Act 2006
Appendix 7     Implementation of the Victorian Industry Participation Policy
Appendix 8     Consultancies
Appendix 9     Disclosure of Major Contracts
Appendix 10    Environmental Performance Report: 2007-08
Appendix 11    National Competition Policy
Appendix 12    Whistleblowers Protection Act 2001
Appendix 13    Compliance with Submission Requirements of the Local Government Act 1989
Appendix 14    Staffing Data and Implementation of the Commissioner for Public Employment Directives
Appendix 15    Community Support Fund
Appendix 16    Summary of Information Available on Request
               DPCD Contacts
               Public Entities Contacts
               Disclosure Index



Appendix 1
Audit Committee Membership And Role
The Audit Committee operates as an independent and professionally expert body to assist the secretary
and senior managers to fulfill their stewardship, leadership and control responsibilities in the following
areas:
– Assurance to the secretary that the requirements of relevant parliamentary statutes, regulations,
  directions and frameworks are complied with
– Oversight of a program of audits that systematically and regularly ensure that risks are adequately
  managed and appropriate controls are in place
– Supporting the strengthening of the department’s governance performance by being proactive in
  offering advice and recommendations to improve systems, operations and risk management.
During 2007-08, the committee met five times. Its membership comprised of:
– Peter Doughty, Independent Chair
– Tom Martin, Independent Member

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          138
–   Murray Jones, Independent Member
–   Terry Healy, Deputy Secretary, People and Community Advocacy
–   Louise Hill, Executive Director, Corporate, Organisational Development and Communications
–   Arden Joseph, Director, Community Sport and Recreation
–   John Watson, Acting Executive Director, Local Government Victoria
–   Genevieve Overell, Acting Executive Director, Planning, Policy and Reform



Appendix 2 Risk Management
The DPCD Risk Management Strategy details the department’s commitment to formally manage risk at a
strategic and operational level and aims to embed a risk aware culture throughout the organisation. It
details a strategic framework for risk management accountability, methodology, activities and reporting.
The DPCD Strategic Internal Audit plan is aligned with the Risk Management Strategy, embedding a
more strategic and integrated approach to managing risk across the organisation.
The following are some initiatives that were progressed throughout 2007-08:
– A strategy for managing risk has been established as part of the department’s overall Governance
  Framework.
– DPCD has a Risk Management Strategy, which is consistent with the Australian/New Zealand Risk
  Management Standard and has been endorsed by the DPCD Audit Committee.
– The Senior Executive Group (SEG) recently identified the department’s strategic risks and assigned
  risk owners, who have overall responsibility for managing the risk.
– Risk managers have been assigned and they are responsible for developing risk treatment plans.
– A workshop for risk managers was conducted.
– The Strategic Risk Register was endorsed by the DPCD Audit Committee in April 2008.
– A process for including strategic risks in the business planning and reporting cycle has been
  established.
– The Strategic Internal Audit Plan is aligned with the Risk Management Strategy and the Strategic Risk
  Register.



Accountable Officer’s Risk Management Attestation
I, Yehudi Blacher, certify that the Department of Planning and Community Development has risk
management processes in place consistent with the Australian/New Zealand Risk Management
Standard and has an internal control and reporting system in place that enables the executives to
understand, manage and satisfactorily control risk exposures. The DPCD Audit Committee confirms this
certification and that the risk profile of the Department has been critically reviewed within the last twelve
months.


Yehudi Blacher
Secretary
27 August 2008




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             139
Appendix 3 Freedom of Information
The Freedom of Information Act 1982
Victoria’s Freedom of Information Act 1982 (FOI Act) gives members of the public the right to apply for
access to documents held by ministers, Victorian Government departments, local councils, public
hospitals, statutory authorities and most semi-government agencies.
The FOI Act allows people to apply for access to all documents held by an agency. Documents include,
but are not limited to: paper and electronic documents, maps, tapes and graphs.
The two main categories of information normally requested under the FOI Act include individuals asking
for their personal documents and documents relating to the activities of government.
The FOI Act outlines general categories of information that are exempt. This includes information relating
to the personal affairs of third parties, information provided in confidence, information that if released
might endanger the lives or physical safely of individuals, cabinet documents, commercial-in-confidence
information and internal working documents, the release of which would be contrary to the public
interest.
Decisions are made under the FOI Act by the secretary of the department, or in line with arrangements
made by the secretary as required under sections 26 and 51 of the FOI Act.
Applicants are to be notified of decisions as soon as practicable, but not later than 45 days after the day
on which the request was received.
It should be noted that certain documents are destroyed or transferred to the Public Record Office
Victoria in accordance with the Public Records Act 1973.
Freedom of information statistics 2007-08
FOI requests from MPs                                                                                  29
FOI requests from media                                                                                11
FOI requests other                                                                                     23
Total FOI requests                                                                                     63
Total Internal Reviews                                                                                  2
Total VCAT Reviews                                                                                      4


Making a freedom of information request
A request must be made in writing and should be addressed to:
FOI Manager Department of Planning and Community Development
GPO 2392V Melbourne VIC 3001
Requests can also be lodged online at: www.foi.vic.gov.au
Telephone enquiries can be made on (03) 9208 3113
An FOI request must be specific enough to allow an agency to identify documents considered relevant to
a request. Where the terms of a request are vague, assistance will be provided to applicants to help
determine the type of documentation being sought.
During the financial year 2007-08 FOI requests were subject to a $22 application fee. The fee may be
waived in cases where payment would cause an applicant financial hardship. Where an applicant seeks
a waiver of the fee, the request should indicate the grounds on which a waiver is being sought (for
example, low income, or holder of a Commonwealth Health Care Card). As of 1 July 2008, and in line
with the Monetary Units Act 2004, the application fee increased to $22.70.
Under section 22 of the Freedom of Information Act and the Freedom of Information (Access Charges)

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           140
Regulations Act 2004, access charges are applicable to FOI requests. The charges relate to search time
and photocopying. A summary of the charges are as follows:
Search fees             $20.00 per hour or part thereof
Copying Fees            20 cents per A4 size page for black and white photocopying
Other charges –         Reasonable costs incurred including transcriptionby the agency and colour copying


Where can you find out more about FOI?
To provide more assistance to FOI applicants, the Department of Justice provides general information
about making FOI requests on the website FOI Online. FOI annual reports from 1998-99 onwards are
also available at FOI Online, which is located at www.foi.vic.gov.au. Listings of all agencies where FOI
requests can be directed are also provided as are the contact details of the relevant FOI officer.
A copy of the FOI Act is available at www.legislation.vic.gov.au.
Publicly available information
Information is often available publicly, particularly on websites. Before making an FOI request, it is
advisable to verify whether the document or information you are seeking to access is already available
publicly, or for a fee.
The Department of Planning and Community Development’s website www.dpcd.vic.gov.au provides
information regarding all divisions and business units of the department. The majority of the
department’s publications are published directly onto the website.
Planning
In relation to planning matters, there is an extensive amount of information available on the department’s
website. All approved planning scheme amendments can be viewed at ‘Planning Scheme Amendments
Online’. For assistance or to view documents in hard copy please contact (03) 9637 8610.
Planning permit applications where the Minister for Planning is the Responsible Authority can be viewed
online. A paper copy can be viewed at 8 Nicholson Street, East Melbourne. Telephone (03) 9637 9551
for an appointment. You can also contact the department’s regional planning offices for assistance, or to
make an appointment to view documents which are not available online.
Heritage Victoria permit applications
You can view Heritage Victoria Permit Applications online at www.heritage.vic.gov.au. They can also be
viewed at Level 7, 8 Nicholson Street, East Melbourne. Telephone (03) 9637 9475 for an appointment.
The Information Victoria Bookshop
The Victorian Government Directory, produced by Information Victoria, details the legislation assigned
and administered by Victorian ministers. Decision-making powers and other powers affecting members
of the public can be found in the legislation. The directory is available for purchase at the Information
Victoria Bookshop.
The Information Victoria Bookshop is a one-stop shop for Victorian Government and federal legislation,
legal kits, Australian Bureau of Statistics data and annual reports. The bookshop also stocks a variety of
books, posters and a large selection of maps and other government publications. For further information
call 1300 366 356 (local call cost) or visit the website at www.bookshop.vic.gov.au.
The Alick Jackomos Library
Alick Jackomos (1924-99) was a friend of, and advocate for, Aboriginal people all his working life. In
addition he was an author, raconteur, genealogist and collector of stories and memorabilia. On 20
August 1999, in the presence of Alick’s family and friends, Aboriginal Affairs Victoria’s Resource Centre
was renamed the Alick Jackomos Library. Appointments to access the library can be made by
telephoning (03) 9208 3272.

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               141
Appendix 4 Legislative Change and New Regulations
New or amending Acts of the Minister for Planning
– Planning and Environment Amendment Act 2007
– Building Amendment Act 2007
New or amending Acts of the Minister for Sport, Recreation and Youth Affairs
– Melbourne and Olympic Parks Amendment Act 2007
– Professional Boxing and Combat Sports Act 2008
New regulations for the Minister for Planning
– Building (Amendment) Regulations 2007
– Plumbing (Fees Amendment) Regulations 2007
– Planning and Environment (Fees) Amendment Regulations 2007
– Heritage (General) Regulations 2007
– Heritage (Historic Shipwrecks) (General) Regulations 2007
New regulations for the Minister for Sport, Recreation and Youth Affairs
– Professional Boxing and Combat Sports Regulations 2008
New regulations for the Minister for Local Government
– City of Melbourne Act 2001/Local Government Act 1989 – City of Melbourne (Elections) Amendment
  Regulations 2008


Appendix 5 Compliance with Building Act 1993
The department does not own or control any government buildings and consequently is exempt from
notifying its compliance with the building and maintenance provisions of the Building Act 1993.



Appendix 6 Aboriginal Heritage Act 2006
Under s.192 of the Aboriginal Heritage Act 2006 (AHA), the secretary must report on the activities of
inspectors.
Inspectors
The Aboriginal Heritage Act 2006 has provisions for the appointment of inspectors. Key functions of an
inspector include:
– Monitoring compliance with the Act
– Investigating suspected offences against the Act
– Directing the conduct of a cultural heritage audit. Audits may be initiated by the Minister for Aboriginal
  Affairs to assess the impact of an activity on Aboriginal cultural heritage
– Issuing and delivering stop orders. The minister or an inspector may issue a stop order if there are
  reasonable grounds for believing that Aboriginal cultural heritage is under threat, without formal
  approval, from an activity.
The Minister for Aboriginal Affairs, after consultation with the Aboriginal Heritage Council, has appointed
13 inspectors under the Act. All the inspectors are government employees who have successfully
completed inspector training. There are currently seven Indigenous inspectors. A second round of
inspector training will be completed by the end of June 2008. It is anticipated that the minister will then
appoint additional inspectors. In addition, inspectors receive ongoing training in relation to the operation
of the Act.



Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             142
Since the introduction of the Act, inspectors have carried out the following activities:
Date         Issue                                                       Outcome
Jul 07       Seizure of Aboriginal breast plate from auction house       Cultural heritage permit to sell breast plate
             as no cultural heritage permit to sell object               granted.
Jul 07       Inspection of Calder Highway roadworks                      No breach of AHA found.
Oct 07       Round Lake, Cope Cope – investigation of reported           No breach of AHA found.
             harm to Aboriginal cultural heritage on Crown land
Nov 07       Ballarat shop – inspection concerning possible sale         No breach of AHA found.
             of Aboriginal objects
Nov/         Investigation of reported harm to Aboriginal cultural       No breach of AHA found.
Dec 07       heritage at Mansells Bend.
Nov 07 –     Investigation of reported harm to Aboriginal cultural       Recorded disturbance to sites, inspection,
Mar 08       heritage at Middle Reedy Lake, Kerang                       TRIM interview, documentation, prepared
Jun 08                                                                   statements.
Dec 07       Culgoa – possible scarred tree removal and relocation No breach of AHA found.
             without authority
Feb 08       Investigation of reported harm to Aboriginal cultural       No breach of AHA found.
             heritage at Narrawong
Feb 08       Entered land at Mornington with assistance of the           Preliminary inspection and investigations
             Police to inspect a potential Aboriginal scarred tree       into whether tree was Aboriginal scarred
             under immediate threat of destruction.                      tree undertaken.
Feb 08       Issued stop order to prevent immediate threatened           Further investigations showed that the tree
             destruction of the Aboriginal scarred tree on land at       was not an Aboriginal scarred tree.
             Mornington referred to above.                               The stop order was revoked.
Mar 08       Investigation of possible breach of Consent (issued         No breach of AHA found.
             under Commonwealth Act) and monitoring of works
             near scarred tree on the Calder Highway project.
Apr 08       Inspection of reported harm to Aboriginal cultural          No breach of AHA found.
             heritage on Crown land at Eickerts Lane, Redcastle.
Apr-Jun 08   Offering possible Aboriginal objects for sale               Preliminary investigation indicated that
             in Horsham                                                  Aboriginal grindstones were made for sale,
                                                                         and no breach of AHA. Investigations
                                                                         ongoing.
Jun 08       Investigation of graffiti in possible burial rock shelter   No breach of AHA found.
             at Lima South
Jun 08       Investigation of reported harm to Aboriginal place by       Investigations into alleged harm to
             works on Yuroke Link Main                                   Aboriginal place underway.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                         143
Date         Issue                                                  Outcome
Jun 08       Investigation of reported harm to Aboriginal place     Investigations into alleged harm
             by sewer works at Malcolm Creek Craigieburn            to Aboriginal place underway.
Jun 08       Investigation of reported harm to Aboriginal shell     Investigations into alleged harm
             midden in Cape Bridgewater                             to Aboriginal place underway.


Complaints in Relation to Inspector
There have been no complaints received in relation to inspectors.


Appendix 7 Implementation of the Victorian Industry Particpation
Policy
Procurement activities and grants commenced to which the Victorian Industry Participation
Policy applied:
During 2007-08, the Department of Planning and Community Development commenced nil procurement
activities and grants to which the Victorian Industry Participation Policy applied.
Procurement activities and grants completed to which the Victorian Industry Participation Policy
applied:
During 2007-08, the Department of Planning and Community Development completed nil procurement
activities to which the Victorian Industry Participation Policy applied.
During 2007-08, the Department of Planning and Community Development completed two grants to
which the Victorian Industry Participation Policy applied. They totalled $4,300,000 and both related to
Regional Victoria. The benefits to the Victorian economy in terms of skills and technology transfer
included:
– the creation of 18 new full-time positions
– the training of apprentices
– the use of a new technology for solar pool heating and air handling.


Appendix 8 Consultancies
Consultancies Over $100,000
The department did not engage any consultancies in 2007-08 where the cost of the engagement was
$100,000 or above.
Consultancies Under $100,000
Four consultancies, where the total fees payable to the consultants was less than $100,000, were
engaged during the year for a total cost of $318 411.29 (excludes GST).


Appendix 9 Disclosure of Major Contracts
The Department of Planning and Community Development did not enter into any major contracts during
the year ended 30 June 2008.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             144
Appendix 10 Environmental Performance Report: 2007-08
Energy
The Environmental Performance Report is directly affected by the major machinery of government
changes in August 2007 when the Department of Planning and Community Development was
established through the bringing together of the former Department for Victorian Communities and the
planning functions of the Department of Sustainability and Environment. For example, total consumption
figures cannot be directly compared year on year. FTE consumption figures also need to be approached
with some caution on a comparative basis. It is expected that the 2009-10 Environmental Performance
Report will provide a more valuable basis for comparison.
Indicator                                               2007-08                               2006-07
                                          Electricity              Green        Electricity             Green

Total energy usage segmented by           4,892,472               1,344,496     3,432,870               865,209
primary source (MJ)
Greenhouse gas emissions associated         1,780                                 1,263
with energy use, segmented by primary
source and offsets (t CO2-e)
Percentage of electricity purchased                                 22%                                  20%
as Green Power
Units of energy used per FTE (MJ/FTE)       6,508                                 6,275
Units of energy used per unit of office      340                                   330
            2
area (MJ/m )


Actions undertaken during the year to reduce energy use.
– Energy reduction measures focused on behavioural change encouraging staff to switch off computers
  and monitors each night.
– Achieved a 6.3% energy reduction at 1 Spring Street which exceeds original target of 5%.
– The department provided further energy savings through adjustment of overriding light controls and
  security lighting at Head Office. This will provide savings of 62,433 Kwh per annum and 29,807 tonnes
  of CO2 emissions.
– Participated in ‘Earth Hour’ energy saving challenge across all CBD sites.
– Commenced implementation of a printer consolidation program. This should provide further reductions
  in energy and paper use.
– Continued the promotion of environmental purchasing considerations for all equipment to include
  highest energy star-ratings and power saving features.
Targets
                                                2
Reduce total energy use measured as MJ/m from 2006-07 by 5%.
Purchase 25% green power as a percentage of total electricity consumption by 2010.
Explanatory notes
– FTE as at 30 June 2008 is 958.
– Overall consumption has been impacted by machinery of government changes which resulted in
  additional staff from DSE and DOI transferring into the department. This included staff located at 8
  Nicholson Street resulting in a higher total energy use and higher energy use per unit of office area
         2
  (MJ/m ).
– Due to the energy saving measures implemented at 1 Spring Street there has been a 6.3% reduction
  at this site compared to the previous year.
– Currently achieving 22% green power as total electricity purchased.



Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                     145
Waste
Refer to introductory qualification on page 85 on comparative data following machinery of government
changes.
Indicator                                              2007-08                             2006-07

                                           Landfill   Co-mingled   Compost   Landfill    Co-mingled   Compost
                                                       recycling                          recycling

Total units of waste disposed of by         9,437       48,961      6,263     10,422       23,610      9,142
destination (kg/year)

Units of waste disposed of per FTE           10          50           7         16              48       6
by destinations (kg/FTE)

Recycling rate (per cent of total waste)                 85%                                75%

Greenhouse gas emissions associated                      10
with waste disposal (t CO2-e)



Actions undertaken
– Continued to conduct waste audits and spot check audits at most DPCD sites.
– Waste management practices were driven by staff awareness campaigns across all DPCD sites.
  Achieved a recycling rate of 85%.
– Through the Cart Collect program, DPCD recycled 724 cartridges, saving 3.9 tonnes of carbon
  emissions.
– Introduced a Green Collect service which recycles CD’s, batteries and mobile phones.
– Collected and donated in excess of 3,500 corks to the Friends of the Zoo campaign.
– New waste management initiatives were implemented across several sites. For example the Geelong
  regional office removed all metal waste bins, saving over 1,000 plastic bags going to landfill.
Target
Reduce solid waste generated per Full Time Equivalent by 5% from the previous year.
Explanatory notes
– FTE as at 30 June 2008 is 958.
– Although the total units of waste disposed during the year increased, there was a significant
  improvement in the amount of waste that was diverted from landfill.
– Due to continual improvement in waste management practices and staff awareness programs, the total
  units of waste disposed of per FTE decreased by 4.2% from the previous year.
– Greenhouse gas emissions associated with waste disposal (t CO2-e) is a new measure introduced in
  2007-08.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                146
Paper
Refer to introductory qualification on page 85 on comparative data following machinery of government
changes.
Indicator                                                         2007-08                       2006-07
Total units of copy paper used (reams)                             15,724                       13,163

Units of copy paper used per FTE (reams/FTE)                         16                           19
Percentage of 75-100% recycled content                              92%                          97%
copy paper purchased (%)
Percentage of 50-75% recycled content                               2%                            1%
copy paper purchased (%)
Percentage of 0-50% recycled content                                6%                            2%
copy paper purchased (%)
Optional indicators
Total units of A4 equivalent paper used                              –                            –
in publications (reams)
Percentage of publications publicly                                  –                            –
accessible electronically (%)


Actions undertaken
– Monitored and reported on monthly copy paper usage at all DPCD sites, including number of reams
  per FTE.
– Commenced roll out of printer rationalisation program at 1 Spring Street which is expected to reduce
  paper usage by approximately 16%. This initiative will be expanded across all DPCD sites.
– As part of the program, all printers at 1 Spring Street will now have duplex capability.
– Ongoing staff awareness programs promoting double sided printing and use of electronic means rather
  than printing.
Target
Reduce paper usage per FTE by 5% per annum.
Explanatory notes
– FTE as at 30 June 2008 is 958.
– In 2007-08 total reams purchased equalled 15,000 reams. FRD24C calculates all A3 reams equal to 2
  x A4 reams which is equivalent to 15,724 A4 reams.
– Achieved a 15.7% reduction in the number of reams per FTE (19-16 reams/FTE).
– 92% of monthly A4 paper purchased has a recycled content of 80%.
– 91% of all copy paper purchased has greater than 80% recycled content.
– Making printers less available may reduce reliance on printed documents rather than screen displays.
– A comparison of the number of reams purchased in 2007-08 to 2006-07, not including the groups
  transferred from DSE and DOI, resulted in an 8% reduction in copy paper use. (2006-07 = 13,163,
  2007-08 = 12,091).




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             147
Water
Refer to introductory qualification on page 85 on comparative data following machinery of government
changes.
The water usage per FTE decreased by 20% compared to the previous year.
Refer to footnote for full explanation.
Indicator                                                         2007-08                       2006-07

Total units of metered water consumed                              10,995                        9,980
by usage types (kilolitres)

Units of metered water consumed                                    11,585                       14,570
in offices per FTE (litres/FTE)

Units of metered water consumed                                     599                          766
                                            2
in offices per unit of office area (litres/m )



Actions undertaken
–   Installed dual-flush toilets in all female toilets at 1 Spring Street.
–   Water sub-meters installed on all floors to improve the reporting of office-based water use.
–   Completed installation of flow restrictors in all showers, kitchen taps and utility taps.
–   Initiated a shower head replacement program in association with City West Water.


Target
Reduce water consumption, expressed as litres per FTE per annum, by a further 5%.
Explanatory notes
– FTE as at 30 June 2008 is 958.
– The total office based water usage increased from 9,980,534 litres in 2006-07 to 10,995,000 litres in
  2007-08. This is due to the addition of other groups from DSE and DOI as part of the machinery of
  government changes.
– The water use per full time equivalent (FTE) decreased by 20%, saving 2,985 litres per FTE per
  annum.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             148
Transport
Refer to introductory qualification on page 85 on comparative data following machinery of government
changes.
The department’s fleet comprises 147 vehicles, 81% of which are operational vehicles and the remainder
executive fleet. Of the operational fleet, 45% are 4 cylinder petrol fuelled, 3% are LPG, 38% are 6
cylinder petrol-fuelled and 14% are hybrid. The executive fleet comprised of 11% 4 cylinder petrol-
fuelled, 82% 6 cylinder petrol-fuelled and 7% hybrid vehicles. The size of the vehicle pool for operational
and executive cars has increased due to the machinery of government changes resulting in 23 additional
vehicles being transferred to DPCD.
Operational Vehicles                               2007-08                      2007-08                  2006-07

                                                  Fuel Type                    Fuel Type                Fuel Type

                                        Diesel     Petrol       LPG          All Types Total          All Types Total

Total energy consumption               416,378    8,092,678    284,558         8,793,614                7,307,000
by fuel type (MJ)

Total vehicle travel associated        106,085    2,412,652    100,591         2,619,328                1,904,559
with entity operations (km)

Total greenhouse gas emissions               31     592          18               641                       554
from vehicle fleet (t CO2-e)

Greenhouse gas emissions from            0.294     0.245        0.183             0.24                      0.28
vehicle fleet per 1,000km travelled
(t CO2-e)

Air Travel                                                        2007-08                            2006-07

Total distance travelled by aeroplane (km)                        866,367                             N/A



TravelSmart                                        2007-08                                 2006-07

                                         CBD       Metro      Regional        CBD          Metro            Regional

Percentage of employees regularly        77%        1.9%        1.3%          75%              N/A             N/A
(>75% of work attendance days)
using public transport, cycling,
walking, or car pooling to
and from work or working from
home, by locality type.



Actions undertaken in 2007-08
– Initiated a vehicle replacement program. In 2006-07 the percentage of low emission vehicles (4
  cylinder and hybrid) to vehicle pool was 45%. In 2007-08 this increased to 59% of total pool.
– Incorporated environmental considerations into the Fleet Management Policy.
– Established a video conferencing facility to assist in reducing the department’s carbon footprint.
– Commenced reporting kilometres travelled and carbon emissions from air travel.
– Participated in annual TravelSmart survey in which 32% of staff completed the survey which records
  staff travel modes to and from work. The survey showed 80.2% of staff used sustainable modes of
  travel such as public transport, cycling and walking compared to 75% last year.
– Continued to encourage staff to take public transport through the provision of Met tickets for business
  meetings.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                        149
Target
– Increase the number of low emission vehicles by 25% of total vehicle pool by 30 June 2009.
– Reduce the distance travelled annually in passenger vehicles by the department’s employees by 5%
  by 30 June 2009.
Explanatory notes
– The trend for Greenhouse gas emissions from vehicle fleet per 1,000 kilometres travelled (t CO2-e)
  shows a decrease of 14% in 2007-08 (24) compared to 2006-07(28). This decrease is due to the
  measures undertaken by the department to convert its fleet vehicles to more fuel efficient vehicles.
  (Refer graph)
– Information by fuel type not available in 2006-07.

Diagram of Greenhouse gas emissions per 1,000 km (tCO2-e) in PDF. Refer to page 150.



Greenhouse gas emissions
Refer to introductory qualification on page 85 on comparative data following machinery of government
changes.
Indicator                                                             2007-08                   2006-07

Total greenhouse gas emissions associated with energy                  1,780                     1,263
use (t CO2-e)

Total greenhouse gas emissions associated with vehicle                  641                       554
fleet (t CO2-e)

Total greenhouse gas emissions associated with air travel               274                Data not available
(t CO2-e)

Total greenhouse gas emissions associated with waste                    10                 Data not available
production (t CO2-e)

Greenhouse gas emissions offsets purchased (t CO2-e)             Data not available             82,000




Optional indicators

Any other known greenhouse gas emissions associated                    28.9
with other activities (t CO2-e) – water and recycling used
toner cartridges



Actions undertaken
All the actions undertaken in the energy, waste and transport sectors will help to reduce the
department’s impact.
Target
To reduce the department’s carbon footprint by 35% by 2020.
Explanatory notes
– Greenhouse indicator table is a new reporting category.
– Conversion factors calculated by Department of Sustainability and Environment on behalf of all
  departments and in accordance with FRD24C reporting.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                   150
Procurement
– DPCD began to replace low volume laser printers with high-volume Multifunction Devices this financial
  year. The department expects to reduce paper usage by around 16% due to the removal of a large
  number of single-sided laser printers. This initiative will be expanded across all DPCD sites.
– DPCD actively promotes the range of environmental products and goods and services provided by
  stationery suppliers. Ongoing training is provided for the purchasing of environmental products as
  required.
– The department incorporates environmental considerations into procurement decision making in areas
  such as disposal of IT equipment, fleet management and office accommodation.
– The department meets or exceeds minimum energy and water efficiency standards when purchasing
  new whitegoods and other appliances.
– DPCD incorporates the Victorian Government Purchasing Board’s environmental policy and guidelines
  in all tender documentation.
– Savings in excess of $7,000 have been achieved through the purchase of remanufactured toners in
  addition to be more environmentally sustainable.
– DPCD incorporated into its printing guidelines a requirement to have at least 50% recycled paper for
  all printed documents.
Future actions
– Implement the three year environmental strategic plan and seek further opportunities to reduce energy,
  paper, waste and carbon emissions.
– DPCD will include the strategic directions of the ESF Framework in all business and operational
  planning from 1 July 2008.
– Develop a ‘vehicle reprofiling strategy’ to further reduce carbon emissions and meet Government
  targets by 2010.
– Continue to minimise greenhouse gas emissions by implementing cost effective energy efficient
  measures
– Seek further opportunities to minimise waste contamination by conducting more frequent audits to
  obtain more accurate data. Previously the figures were derived from a single 24 hour audit.
– Establish an electronic document and records management system (EDRMS) which will indirectly
  reduce paper usage from an enhanced capacity to share records and files across the department
  electronically.
– Participate in the ‘Taking Responsibility’ program which will further drive cultural change and improve
  awareness about the department’s environmental sustainability.
– Implement new initiatives to improve the waste management practices at regional sites including
  accreditation through the ResourceSmart program.
– Continue to adopt a greener procurement approach to reduce day to day environmental impacts of
  DPCD’s operations.
– Expand the department’s involvement in the TravelSmart program through participating in the
  Walksmart/Cyclesmart program.
– Review the Environment Policy to reflect department’s challenge to address climate change and the
  Environmental Sustainability Framework issues.
Key achievements 2007-08
–   Reduced water usage per full time equivalent (FTE) by 20%.
–   Provided further energy savings of 6.3% at Head Office compared to the previous year.
–   Reduced paper consumption per FTE by 15.7% compared to 2006-07
–   Increased the rate of recycling to 85% compared to 75% in 2006-07.
–   Established an Environmental Steering Committee and associated awareness groups to manage the
    department’s more complex governance arrangements relating to climate change, the environmental
    sustainability framework and 3 year environmental strategic plan.

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document        151
  Appendix 11 National Competition Policy
The Department of Planning and Community Development has complied with the legislative review
requirements under the National Competition Policy.



Appendix 12 Whistleblowers Protection Act 2001
Types of Disclosure                                                                                          Total
Disclosures made to the department                                                                              Nil
Disclosures referred by the department to the Ombudsman for determination as to whether they are                Nil
public interest disclosures
Disclosed matters referred by the Ombudsman to the department                                                   Nil
Disclosed matters referred by the department to the Ombudsman to investigate                                    Nil
Investigations of disclosed matters taken over by the Ombudsman                                                 Nil
Requests made under section 74 to the Ombudsman to investigate disclosed matters                                Nil
Disclosed matters that the department has declined to investigate during the year                               Nil
Disclosed matters that were substantiated on investigation, and the action taken on completion of investigation Nil
Any recommendations of the Ombudsman under the Act that relate to the department                                Nil




Department of Planning and Community Development
Whistleblowers Protection Act 2001 Procedures
1.    Statement of support to whistleblowers
The Department of Planning and Community Development (the Department) is committed to the aims
and objectives of the Whistleblowers Protection Act 2001. It does not tolerate improper conduct by its
employees, officers or members, nor the taking of reprisals against those who come forward to disclose
such conduct.
The Department recognises the value of transparency and accountability in its administrative and
management practices, and supports the making of disclosures that reveal corrupt conduct, conduct
involving a substantial mismanagement of public resources, or conduct involving a substantial risk to
public health and safety or the environment.
The Department will take all reasonable steps to protect people who make such disclosures from any
detrimental action in reprisal for making the disclosure. The Department of Justice will treat the
disclosure and any information received in the investigation of a disclosed matter in the strictest of
confidence.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                   152
2.    Purpose of these procedures
These procedures establish a system for reporting disclosures of improper conduct or detrimental action
by the Department or its employees. The system enables such disclosures to be made to the protected
disclosure coordinator or to one of the nominated protected disclosure officers. Disclosures may be
made by employees or by members of the public.
These procedures are designed to complement normal communication channels between supervisors
and employees. Employees are encouraged to continue to raise appropriate matters at any time with
their supervisors. As an alternative, employees may make a disclosure of improper conduct or
detrimental action under the Whistleblowers Protection Act in accordance with these procedures.
3.    Objects of the Act
The Whistleblowers Protection Act 2001 (the Act) commenced operation on 1 January 2002. 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 provides protection to whistleblowers who make disclosures in
accordance with the Act, and establishes a system for the matters disclosed to be investigated and
rectifying action to be taken.
4.    Definitions of key terms
Three key concepts in the reporting system are improper conduct, corrupt conduct and detrimental
action. Definitions of these terms are set out below.
4.1 Improper conduct
A disclosure may be made about improper conduct by a public body or public official. Improper conduct
means conduct that is corrupt, a substantial mismanagement of public resources, or conduct involving
substantial risk to public health or safety or to the environment. The conduct must be serious enough to
constitute, if proved, a criminal offence or reasonable grounds for dismissal.
Examples
An environmental health officer ignores or conceals evidence of illegal dumping of waste.
An agricultural officer delays or declines imposing quarantine to allow a financially distressed farmer to
sell diseased stock.
A building inspector tolerates poor practices and structural defects in the work of a local builder.
See 4.2 below for specific examples of corrupt conduct.
4.2 Corrupt conduct
Corrupt conduct means:
– Conduct of any person (whether or not a public official) that adversely affects the honest performance
  of a public officer’s or public body’s functions;
– The performance of a public officer’s functions dishonestly or with inappropriate partiality;
– Conduct of a public officer, former public officer or a public body that amounts to a breach of public
  trust;
– Conduct by a public officer, former public officer or a public body that amounts to the misuse of
  information or material acquired in the course of the performance of their official functions; or
– A conspiracy or attempt to engage in the above conduct.

Examples
A public officer takes a bribe or receives a payment other than his or her wages or salary in exchange for
the discharge of a public duty.
A public officer favours unmeritorious applications for jobs or permits by friends and relatives.
A public officer sells confidential information.

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4.3 Detrimental action
The Act makes it an offence for a person to take detrimental action against a person in reprisal for a
protected disclosure. Detrimental action includes:
– Action causing injury, loss or damage;
– Intimidation or harassment; and
– Discrimination, disadvantage or adverse treatment in relation to a person’s employment, career,
  profession, trade or business, including the taking of disciplinary action.

Examples
A public body refuses a deserved promotion of a person who makes a disclosure.
A public body demotes, transfers, isolates in the workplace or changes the duties of a whistleblower due
to the making of a disclosure.
A person threatens, abuses or carries out other forms of harassment directly or indirectly against the
whistleblower, his or her family or friends.
A public body discriminates against the whistleblower or his or her family and associates n subsequent
applications for jobs, permits or tenders.

4.4 Protected disclosure
A protected disclosure is a disclosure about improper conduct or detrimental action made to the
Ombudsman or the correct public body, made orally or in writing as follows.
– An oral disclosure to a public body must be made by telephone or in person in private to a member,
  officer or employee of the public body.
– A written disclosure under the Act to a public body must be made by addressing the disclosure to the
  public.
The following protections in the Act apply only to ‘protected disclosures’:
– immunity from civil and criminal liability or disciplinary action for making the disclosure;
– protection from defamation action;
– protection from reprisal;
– the right to seek injunction or damages for reprisal; and
– offence to reveal confidential information.
It should be noted that a person’s own liability for their own conduct is not changed by making a
protected disclosure.

Examples
Some examples of disclosures that are not ‘protected disclosures’ and do not attract the protections of
the Act
– A person makes an oral disclosure about improper conduct by broadcasting the disclosure through a
  loudspeaker outside Parliament House.
– A person makes a written disclosure about improper conduct by a Department employee and delivers
  the disclosure to a major metropolitan newspaper rather than the Ombudsman or the Department.
– A person makes a written disclosure about improper conduct by a Department employee and
  addresses the disclosure to another department.

In each of these cases, the disclosure has not been made in accordance with the Act and the protections
in the Act will not apply to the person making the disclosure.




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Protected disclosure officer
The protected disclosure officers are employees of the Department who are available as an initial point
of contact about whistleblower matters. They give general advice about making a disclosure under the
Act and can receive disclosures verbally or in writing. All disclosures will be forwarded to the protected
disclosure coordinator for assessment. Further explanation of the responsibilities of the protected
disclosure officers is provided later in this document.
Protected Disclosure Coordinator
The protected disclosure coordinator is the senior departmental officer who oversees the internal
reporting system. He or she receives and assesses all disclosures made under the Act, reporting directly
to the chief executive officer of the Department. Further explanation of the responsibilities of the
protected disclosure coordinator is provided later in this document.
5.    The reporting system
5.1 Contact persons within the Department
Disclosures of improper conduct or detrimental action by the Department or its employees, may be made
to the following officers:
– The protected disclosure coordinator:
  David Honey, General Legal Counsel, 1 Spring Street, Melbourne 3000
  Telephone: (03) 9208 3104
– If and when further appointments of protected disclosure officers are made, these will be published.
All correspondence and phone calls from internal or external whistleblowers will be referred to the
protected disclosure coordinators.
Where a person is contemplating making a disclosure and is concerned about approaching the protected
disclosure coordinators or a protected disclosure officer in the workplace, he or she can call the relevant
officer and request a meeting in a discreet location away from the workplace.
5.2 Alternative contact persons
A disclosure about improper conduct or detrimental action by the Department or its employees, may also
be made directly to the Ombudsman:
The Ombudsman Victoria, Level 22, 459 Collins Street, Melbourne Victoria 3000, (DX 210174)
Internet:  www.ombudsman.vic.gov.au
Email:     ombudvic@ombudsman.vic.gov.au
Telephone: (03) 9613 6222
Toll free: 1800 806 314
The following table sets out where disclosures about persons other than employees of the Department
should be made.
Person who is the subject of the disclosure          Person/body to whom the disclosure must be made
Employee of a public body
                                                     That public body or the Ombudsman
Member of Parliament (Legislative Assembly)          Speaker of the Legislative Assembly
Member of Parliament (Legislative Council)           President of the Legislative Council
Councillor                                           The Ombudsman
Chief Commissioner of Police                         The Ombudsman or Deputy Ombudsman
Member of the police force                           The Ombudsman, Deputy Ombudsman
                                                     or Chief Commissioner of Police




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6.    Roles and responsibilities
6.1 Employees
Employees are encouraged to report known or suspected incidences of improper conduct or detrimental
action in accordance with these procedures.
All employees of the Department have an important role to play in supporting those who have made a
legitimate disclosure. They must refrain from any activity that is, or could be perceived to be,
victimisation or harassment of a person who makes a disclosure. Furthermore, they should protect and
maintain the confidentiality of a person they know or suspect to have made a disclosure.
6.2 Protected disclosure officers
Protected disclosure officers will:
– Be a contact point for general advice about the operation of the Act for any person wishing to make a
  disclosure about improper conduct or detrimental action;
– Make arrangements for a disclosure to be made privately and discreetly and, if necessary, away from
  the workplace;
– Receive any disclosure made orally or in writing (from internal and external whistleblowers);
– Commit to writing any disclosure made orally;
– Impartially assess the allegation and determine whether it is a disclosure made in accordance with
  Part 2 of the Act (that is, ‘a protected disclosure’);
– Take all necessary steps to ensure the identity of the whistleblower and the identity of the person who
  is the subject of the disclosure are kept confidential; and
– Forward all disclosures and supporting evidence to the protected disclosure coordinator.
6.3 Protected disclosure coordinator
The protected disclosure coordinator has a central ‘clearinghouse’ role in the internal reporting system.
He or she will:
– Receive all disclosures forwarded from the protected disclosure officers;
– Receive all phone calls, emails and letters from members of the public or employees seeking to make
  a disclosure;
– Impartially assess each disclosure to determine whether it is a public interest disclosure;
– Refer all public interest disclosures to the Ombudsman;
– Be responsible for carrying out, or appointing an investigator to carry out, an investigation referred to
  the public body by the Ombudsman;
– Be responsible for overseeing and coordinating an investigation where an investigator has been
  appointed;
– Appoint a welfare manager to support the whistleblower and to protect him or her from any reprisals;
– Advise the whistleblower of the progress of an investigation into the disclosed matter;
– Establish and manage a confidential filing system;
– Collate and publish statistics on disclosures made;
– Take all necessary steps to ensure the identity of the whistleblower and the identity of the person who
  is the subject of the disclosure are kept confidential; and
– Liaise with the chief executive officer of the public body.
6.4 Investigator
The investigator will be responsible for carrying out an internal investigation into a disclosure where the
Ombudsman has referred a matter to the public body. An investigator may be a person from within an
organisation or a consultant engaged for that purpose.




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6.5 Welfare manager
The welfare manager is responsible for looking after the general welfare of the whistleblower. The
welfare manager will:
– Examine the immediate welfare and protection needs of a whistleblower who has made a disclosure
  and seek to foster a supportive work environment;
– Advise the whistleblower of the legislative and administrative protections available to him or her;
– Listen and respond to any concerns of harassment, intimidation or victimisation in reprisal for making
  disclosure; and
– Ensure the expectations of the whistleblower are realistic.
The Department will appoint a contractor to provide welfare services.
7.    Confidentiality
The Department will take all reasonable steps to protect the identity of the whistleblower. Maintaining
confidentiality is crucial in ensuring reprisals are not made against a whistleblower.
The Act requires any person who receives information due to the handling or investigation of a protected
disclosure, not to disclose that information except in certain limited circumstances. Disclosure of
information in breach of section 22 constitutes an offence that is punishable by a maximum fine of 60
penalty units or six months imprisonment or both.
The circumstances in which a person may disclose information obtained about a protected disclosure
include:
– Where exercising the functions of the public body under the Act;
– When making a report or recommendation under the Act;
– When publishing statistics in the annual report of a public body; and
– In criminal proceedings for certain offences in the Act.
It is the responsibility of all staff involved in receiving or handling a disclosure, including those managing
hard copy correspondence or any electronic management system, to maintain confidentiality in
accordance with the Act.
It is also the responsibility of whistleblowers to keep their disclosure confidential. If a disclosure is
repeated to an unauthorised person, the whistleblower will lose the protections that would otherwise
have been afforded to them under the Act. For example, if a disclosure is repeated to the media, the
whistleblower will not be protected from actions in defamation for any allegations reported.
However, the Act prohibits the inclusion of particulars in any report or recommendation that is likely to
lead to the identification of the whistleblower. The Act also prohibits the identification of the person who
is the subject of the disclosure in any particulars included in an annual report.
The Department will ensure all files, whether paper or electronic, are kept in a secure room and can only
be accessed by the protected disclosure coordinator, protected disclosure officer, the investigator or
welfare manager (in relation to welfare matters). All printed material will be kept in files that are clearly
marked as a Whistleblower Protection Act matter, and warn of the criminal penalties that apply to any
unauthorised divulging of information concerning a protected disclosure.
All electronic files will be produced and stored in a secured electronic location and be given password
protection. Backup files will be kept on CD-ROM or floppy disc. All materials relevant to an investigation,
such as tapes from interviews, will also be stored securely with the whistleblower files.




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The Department will not email documents relevant to a whistleblower matter and will ensure all phone
calls and meetings are conducted in private. If documents are faxed, they will be sent to a fax machine in
a secure area with the recipient standing by. Additionally, hard copy documents for transmission will be
placed in two successive windowless envelopes which are sealed and marked ‘private and confidential’
and ‘to be opened by addressee only’, and personally delivered wherever possible.
8.    Collating and publishing statistics
The protected disclosure coordinator will establish a secure register to record the information required to
be published in the annual report, and to generally keep account of the status of whistleblower
disclosures. The register will be confidential and will not record any information that may identify the
whistleblower.
The register will contain the following information:
– The number and types of disclosures made to the Department during the year;
– The number of disclosures referred to the Ombudsman for determination as to whether they are public
  interest disclosures;
– The number and types of disclosed matters referred to the Department by the Ombudsman for
  investigation;
– The number and types of disclosures referred by the Department to the Ombudsman for investigation;
– The number and types of investigations taken over from the Department by the Ombudsman;
– The number of requests made by a whistleblower to the Ombudsman to take over an investigation by
  the Department;
– The number and types of disclosed matters that the Department has declined to investigate;
– The number and types of disclosed matters that were substantiated upon investigation and the action
  taken on completion of the investigation; and
– Any recommendations made by the Ombudsman that relate to the Department.
9.    Receiving and assessing disclosures
9.1 Does the disclosure contain the essential elements of a protected disclosure?
To be a protected disclosure, a disclosure must satisfy the following criteria:
– a natural person (that is, an individual person rather than a corporation) make the disclosure;
– the disclosure relate to conduct of a public body or public officer acting in their official capacity;
– the alleged conduct either improper conduct or detrimental action taken against a person in reprisal for
  making a protected disclosure; and
– the person making a disclosure have reasonable grounds for believing the alleged conduct has
  occurred?
9.2 A disclosure must be made in accordance with Part 2 of the Act
Only ‘protected disclosures’ made in accordance with the requirements in Part 2 of the Act attract the
protections offered to people making disclosures. In order to be a protected disclosure, a disclosure must
be about improper conduct or detrimental action, made in the right way, to the right person or public
body. Refer to the explanation of ‘protected disclosures’ in the Definition of Key Terms section above.
Where a disclosure has been received, the protected disclosure coordinator will assess whether the
disclosure has been made in accordance with Part 2 of the Act and is, therefore, a protected disclosure.
9.3 A disclosure must be made to the appropriate person
Disclosures of improper conduct or detrimental action by Department or its employees may be made to
either the Department or to the Ombudsman. The Department cannot respond to disclosures which do
not relate to the Department or its employees.




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If a person is contemplating making a disclosure that person should be encouraged to make their
disclosure to either a protected disclosure officer, the protected disclosure coordinator or the
Ombudsman. If the person is concerned about approaching the protected disclosure coordinator or a
protected disclosure officer in the workplace, he or she can call the relevant officer and request a
meeting in a discreet location away from the workplace.
A person may wish to make a disclosure to an employee of the Department or a disclosure may have
been made in correspondence or during a conversation with an employee. The employee should handle
the disclosure in the following way.
– If the disclosure is an oral disclosure about the Department, refer the member of the public directly to a
  Department protected disclosure officer or protected disclosure coordinator or the Ombudsman.
– If the disclosure is an oral disclosure about another public body, refer the member of the public directly
  to the protected disclosure officer or protected disclosure coordinator of that public body or to the
  Ombudsman (the person may call 1300 366 356 for contact names and numbers).
– If the disclosure is in writing, whether it is about the Department or another public body, refer the
  correspondence to the protected disclosure coordinator for an appropriate response.
– If the disclosure is being made anonymously, it should be referred to the protected disclosure
  coordinator or the Ombudsman.
It is important to note that this procedure should be followed to ensure that the disclosure is a ‘protected
disclosure’ so that the protections offered to whistleblowers who make ‘protected disclosures’ will apply.
9.4 Is the disclosure a public interest disclosure?
Where the protected disclosure officer or coordinator has received a disclosure that has been assessed
to be a protected disclosure, the protected disclosure coordinator will determine whether the disclosure
amounts to a public interest disclosure. This assessment will be made within 45 days of the receipt of the
disclosure.
In reaching a conclusion as to whether a protected disclosure is a public interest disclosure, the
protected disclosure coordinator will consider whether the disclosure shows, or tends to show, that the
public officer to whom the disclosure relates:
– Has engaged, is engaging or proposes to engage in improper conduct in his or her capacity as a public
  officer; or
– Has taken, is taking or proposes to take detrimental action in reprisal for the making of the protected
  disclosure.
Where the protected disclosure coordinator concludes that the disclosure amounts to a public interest
disclosure, the Department must, within 14 days:
– Notify the person who made the disclosure of that conclusion; and
– Refer the disclosure to the Ombudsman for formal determination as to whether it is indeed a public
  interest disclosure.
Where the protected disclosure coordinator concludes that the disclosure is not a public interest
disclosure, the Department must, within 14 days:
– Notify the person who made the disclosure of that conclusion and the reasons for its decision; and
– Advise that person that he or she may request the public body to refer the disclosure to the
  Ombudsman for a formal determination as to whether the disclosure is a public interest disclosure, and
  that this request must be made within 28 days of the notification.




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If the whistleblower makes this request for referral, the Department must immediately refer the matter to
the Ombudsman for determination of whether a matter is a public interest disclosure.
Where appropriate, the Department may also refer a person to an alternate avenue to seek redress.
Notification to the whistleblower is not necessary where the disclosure has been made anonymously.
10. Investigations
10.1 Introduction
Where the Ombudsman refers a protected disclosure to the Department for investigation, the protected
disclosure coordinator will appoint an investigator to carry out the investigation.
The objectives of an investigation will be:
– To collate information relating to the allegation as quickly as possible. This may involve taking steps to
  protect or preserve documents, materials and equipment;
– To consider the information collected and to draw conclusions objectively and impartially;
– To maintain procedural fairness in the treatment of witnesses and the person who is the subject of the
  disclosure; and
– To make recommendations arising from the conclusions drawn concerning remedial or other
  appropriate action.
10.2 Terms of reference
Before commencing an investigation, the protected disclosure coordinator will draw up terms of
reference and obtain authorisation for those terms by the chief executive officer. The terms of reference
will set a date by which the investigation report is to be concluded, and will describe the resources
available to the investigator to complete the investigation within the time set. The protected disclosure
coordinator may approve, if reasonable, an extension of time requested by the investigator. The terms of
reference will require the investigator to make regular reports to the protected disclosure coordinator
who, in turn, is to keep the Ombudsman informed of general progress.
10.3 Investigation plan
The investigator will prepare an investigation plan for approval by the protected disclosure coordinator.
The plan will list the issues to be substantiated and describe the avenue of inquiry. It will address the
following issues:
– What is being alleged?
– What are the possible findings or offences?
– What are the facts in issue?
– How is the inquiry to be conducted?
– What resources are required?
At the commencement of the investigation, the whistleblower should be:
– Notified by the investigator that he or she has been appointed to conduct the investigation;
– Asked to clarify any matters; and
– Provide any additional material he or she might have.
The investigator will be sensitive to the whistleblower’s possible fear of reprisals and will be aware of the
statutory protection provided to the whistleblower.
10.4 Procedural Fairness
The principles of procedural fairness will be followed in any investigation of a public interest disclosure.
The principles of procedural fairness ensure a fair decision is reached by an objective decision maker.
Maintaining procedural fairness protects the rights of individuals and enhances public confidence in the
process.
The Department will have regard to the following issues in ensuring procedural fairness:
– The person who is the subject of the disclosure is entitled to know the allegations made against him or

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    her and must be given the right to respond. (This does not mean the person must be advised of the
    allegation as soon as the disclosure is received or the investigation has commenced);
–   If the investigator is contemplating making a report adverse to the interests of any person, that person
    should be given the opportunity to put forward further material that may influence the outcome of the
    report and that person’s defence should be fairly set out in the report;
–   All relevant parties to a matter should be heard (whether in person or by submission) and all
    submissions should be considered;
–   A decision should not be made until all reasonable inquiries have been made;
–   The investigator or any decision maker should not have a personal or direct interest in the matter being
    investigated;
–   All proceedings must be carried out fairly and without bias. Care should be taken to exclude perceived
    bias from the process; and
–   The investigator must be impartial in assessing the credibility of the whistleblowers and any witnesses.
    Where appropriate, conclusions as to credibility should be included in the investigation report.
10.5 Conduct of the investigation
The investigator will make contemporaneous notes of all discussions and phone calls, and all interviews
with witnesses will be taped. All information gathered in an investigation will be stored securely.
Interviews will be conducted in private and the investigator will take all reasonable steps to protect the
identity of the whistleblower. Where disclosure of the identity of the whistleblower cannot be avoided,
due to the nature of the allegations, the investigator will warn the whistleblower and his or her welfare
manager.
It is in the discretion of the investigator to allow any witness to have legal or other representation or
support during an interview. If a witness has a special need for legal representation or support,
permission should be granted.
Costs associated with legal or other representation will be the responsibility of the party engaging that
representation.
10.6 Referral of an investigation to the Ombudsman
The protected disclosure coordinator will make a decision regarding the referral of an investigation to the
Ombudsman where, on the advice of the investigator the investigation has revealed conduct that may
constitute a criminal offence.
If the protected disclosure coordinator considers that its own investigation is being obstructed, the
Department must refer the investigation of the public interest disclosure to the Ombudsman.
10.7 Reporting requirements
The protected disclosure coordinator will ensure the whistleblower is kept regularly informed concerning
the handling of a protected disclosure and an investigation.
The protected disclosure coordinator will report to the Ombudsman about the progress of an
investigation.
Where the Ombudsman or the whistleblower requests information about the progress of an investigation,
that information will be provided within 28 days of the date of the request.
11. Action taken after an investigation
11.1 Investigator’s final report
At the conclusion of the investigation, the investigator will submit a written report of his or her findings to
the protected disclosure coordinator. The report will contain:
– The allegation/s:
– An account of all relevant information received and, if the investigator has rejected evidence as being
  unreliable, the reasons for this opinion being formed;
– The conclusions reached and the basis for them; and

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– Any recommendations arising from the conclusions.
Where the investigator has found that the conduct disclosed by the whistleblower has occurred,
recommendations made by the investigator will include:
– The steps that need to be taken by the Department to prevent the conduct from continuing or occurring
  in the future; and
– Any action that should be taken by the Department to remedy any harm or loss arising from the
  conduct. This action may include bringing disciplinary proceedings against the person responsible for
  the conduct, and referring the matter to an appropriate authority for further consideration.
The report will be accompanied by:
– The transcript or other record of any oral evidence taken, including tape recordings; and
– All documents, statements or other exhibits received by the officer and accepted as evidence during
  the course of the investigation.
Where the investigator’s report is to include an adverse comment against any person, that person will be
given the opportunity to respond and his or her defence will be fairly included in the report.
The report will not disclose particulars likely to lead to the identification of the whistleblower.
11.2 Action to be taken
If the protected disclosure coordinator is satisfied that the investigation has found that the disclosed
conduct has occurred, he or she will recommend to the chief executive officer the action that must be
taken to prevent the conduct from continuing or occurring in the future. The protected disclosure
coordinator may also recommend that action be taken to remedy any harm or loss arising from the
conduct.
The protected disclosure coordinator will provide a written report setting out the findings of the
investigation and any remedial steps taken to the Ombudsman, the whistleblower and the responsible
minister:
– Justin Madden, Minister for Planning, Lead Minister, Department of Planning and Community
  Development.
Where the investigation concludes that the disclosed conduct did not occur, the protected disclosure
coordinator will report these findings to the Ombudsman and to the whistleblower.
12. Managing the welfare of the whistleblower
12.1 Commitment to protecting whistleblowers
The Department is committed to the protection of people who make protected disclosures from
detrimental action taken in reprisal for the making of protected disclosures. The protected disclosure
coordinator is responsible for ensuring whistleblowers are protected from direct and indirect detrimental
action, and that the culture of the workplace is supportive of protected disclosures being made.
The protected disclosure coordinator will appoint a welfare manager to all whistleblowers who have
made a protected disclosure.
It is an offence for any person to take or threaten to take detrimental action in reprisal for a protected
disclosure. The maximum penalty is a fine of 240 penalty units or two years imprisonment or both. The
taking of detrimental action in breach of this provision can also be grounds for making a disclosure under
the Act and can result in an investigation.




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12.2 Keeping the whistleblower informed
The protected disclosure coordinator will ensure the whistleblower is kept informed of action taken in
relation to his or her disclosure, and the time frames that apply. The whistleblower will be informed of the
objectives of an investigation, the findings of an investigation, and the steps taken by the Department to
address any improper conduct that has been found to have occurred. The whistleblower will be given
reasons for decisions made by the Department in relation to a protected disclosure. All communication
with the whistleblower will be in plain English.
12.3 Occurrence of detrimental action
If a whistleblower reports an incident of harassment, discrimination or adverse treatment that would
amount to detrimental action taken in reprisal for the making of the disclosure, the welfare manager will:
– Record details of the incident;
– Advise the whistleblower of his or her rights under the Act; and
– Advise the protected disclosure coordinator or chief executive officer of the detrimental action.
The taking of detrimental action in reprisal for the making of a disclosure can be an offence against the
Act as well as grounds for making a further disclosure. Where such detrimental action is reported, the
protected disclosure coordinator will assess the report as a new disclosure under the Act. Where the
protected disclosure coordinator is satisfied that the disclosure is a public interest disclosure, he or she
will refer it to the Ombudsman. If the Ombudsman subsequently determines the matter to be a public
interest disclosure, the Ombudsman may investigate the matter or refer it to another body for
investigation as outlined in the Act.


12.4 Whistleblowers implicated in improper conduct
Where a person who makes a disclosure is implicated in misconduct, the Department will handle the
disclosure and protect the whistleblower from reprisals in accordance with the Act, the Ombudsman’s
guidelines and these procedures.
The Department acknowledges that the act of whistleblowing should not shield whistleblowers from the
reasonable consequences flowing from any involvement in improper conduct. Section 17 of the Act
specifically provides that a person’s liability for his or her own conduct is not affected by the person’s
disclosure of that conduct under the Act. However, in some circumstances, an admission may be a
mitigating factor when considering disciplinary or other action.
The chief executive officer will make the final decision on the advice of the protected disclosure
coordinator as to whether disciplinary or other action will be taken against a whistleblower. Where
disciplinary or other action relates to conduct that is the subject of the whistleblower’s disclosure, the
disciplinary or other action will only be taken after the disclosed matter has been appropriately dealt with.
In all cases where disciplinary or other action is being contemplated, the chief executive officer must be
satisfied that it has been clearly demonstrated that:
– The intention to proceed with disciplinary action is not causally connected to the making of the
  disclosure (as opposed to the content of the disclosure or other available information);
– There are good and sufficient grounds that would fully justify action against any non-whistleblower in
  the same circumstances; and
– There are good and sufficient grounds that justify exercising any discretion to institute disciplinary or
  other action.




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The protected disclosure coordinator will thoroughly document the process including recording the
reasons why the disciplinary or other action is being taken, and the reasons why the action is not in
retribution for the making of the disclosure. The protected disclosure coordinator will clearly advise the
whistleblower of the proposed action to be taken, and of any mitigating factors that have been taken into
account.
13. Management of the person against whom a disclosure has been made
The Department recognises that employees against whom disclosures are made must also be supported
during the handling and investigation of disclosures. The Department will take all reasonable steps to
ensure the confidentiality of the person who is the subject of the disclosure during the assessment and
investigation process. Where investigations do not substantiate disclosures, the fact that the
investigation has been carried out, the results of the investigation, and the identity of the person who is
the subject of the disclosure will remain confidential.
The protected disclosure coordinator will ensure the person who is the subject of any disclosure
investigated by or on behalf of a public body is:
– Informed as to the substance of the allegations;
– Given the opportunity to answer the allegations before a final decision is made;
– Informed as to the substance of any adverse comment that may be included in any report arising from
  the investigation; and has
– His or her defence set out fairly in any report.
Once the allegations in a disclosure have been investigated, the protected disclosure coordinator will
formally advise the person who is the subject of the disclosure of the outcome of the investigation.
The Department will give its full support to a person who is the subject of a disclosure where the
allegations contained in a disclosure are clearly wrong or unsubstantiated. If the matter has been publicly
disclosed, the chief executive officer of the Department will consider any request by that person to issue
a statement of support setting out that the allegations were clearly wrong or unsubstantiated.
14. Criminal offences
The Department will ensure officers appointed to handle protected disclosures and all other employees
are aware of the following offences created by the Act:
1. It is an offence for a person to take detrimental action against a person in reprisal for a protected
   disclosure being made. The Act provides a maximum penalty of a fine of 240 penalty units or two
   years imprisonment or both.
2. It is an offence for a person to divulge information obtained as a result of the handling or investigation
   of a protected disclosure without legislative authority. The Act provides a maximum penalty of 60
   penalty units or six months imprisonment or both.
3. It is an offence for a person to obstruct the Ombudsman in performing his responsibilities under the
   Act. The Act provides a maximum penalty of 240 penalty units or two years imprisonment or both.
4. It is an offence for a person to knowingly provide false information under the Act with the intention that
   it be acted on as a disclosed matter. The Act provides a maximum penalty of 240 penalty units or two
   years imprisonment or both.
15. Review
These procedures will be reviewed annually to ensure they meet the objectives of the Act and accord
with the Ombudsman’s guidelines.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document            164
Appendix 13 Compliance With Submission Requirements of the
Local Government Act 1989
Annual Reports 2006-07
Councils and regional library corporations are required to submit annual reports within three months of
the end of the financial year or such longer period as the Minister for Local Government may permit in a
particular case pursuant to the Local Government Act 1989.
Sections 131(9) and 196(7) of the Act require the Minister for Local Government to report any council or
regional library’s failure to submit its annual report within the time allowed.
Councils and regional libraries that were late in submitting their annual reports for 2006-07 were:
Councils
Campaspe Shire Council
Mildura Rural City Council
Moreland City Council
Regional Libraries
Geelong Regional Library Corporation
West Gippsland Regional Library Corporation
Budgets 2007-08
Councils and regional libraries are required to submit a copy of their adopted budget for the year to the
Minister for Local Government by 31 August or such longer period as the minister may permit in a
particular case pursuant to the Local Government Act 1989.
Sections 130(6) and 196(7) of the Act require the Minister for Local Government to report any council or
regional library’s failure to submit its adopted budget within the time allowed.
Councils and regional libraries that were late in submitting their adopted budgets for 2007-08 were:
Councils
Ararat Shire Council
Bass Coast Shire Council
Benalla Rural City Council
Moonee Valley City Council
Hepburn Shire Council
Swan Hill Rural City Council
Wodonga City Council
Yarra City Council
Regional Libraries
Geelong Regional Library Corporation

Appendix 14 Staffing Data and Implementation of the
Commissioner for Public Employment Directives
Employment and conduct principles
The department is committed to applying merit and equity principles when appointing staff.
The selection processes ensure that applicants are assessed and evaluated fairly and equitably on the
basis of the key selection criteria and other accountabilities without discrimination.
Public administration values and employment principles

Department of Planning and Community Development Annual Report 2007/08 – Word Format Document          165
The department continues to implement the directions of the State Services Authority with respect to
upholding public sector conduct, managing and valuing diversity, managing underperformance,
reviewing personal grievances and selection on merit. The department introduced a suite of human
resource initiatives and tools that are currently being implemented throughout the department pertaining
to performance management, capability assessment and development and discrimination, harassment
and bullying.
Capability framework
The department has launched the DPCD Capability Framework which has been designed to define the
behavioural capabilities, specialist knowledge areas and personal qualities required by DPCD staff to
lead and support the development of liveable communities. The framework will enable the department to
recruit people with the right skills and also continue to develop their capabilities.
Occupational, Health and Safety
The department continued its commitment to comply with Occupational, Health and Safety (OH&S)
requirements and to maximise the health and wellbeing of staff in 2007–08.
OH&S initiatives included:
– Introduction of an online awareness program for all current DPCD staff in addition to new employees
– OH&S Manager training
– OH&S Executive Information Sessions
– Health and Safety Representative OH&S New Regulations information sessions
– Introduction of the Wellbeing@DPCD Portal, providing staff with wellbeing information, health tips,
  tools and a calendar of activities throughout the year.
The department had a total of 30 first aid officers, 16 health and safety representatives and seven deputy
health and safety representatives across the department.
Performance management 2007-08
The department has developed a new performance management system for the 2008-09 performance
cycle. The new system will be supported by comprehensive staff and management training and will be
evaluated in due course.
Contact officers
DPCD launched a new Discrimination, Harassment and Bullying Policy in 2007. The new policy
introduced the role of Internal Contact Officer to assist staff on a confidential basis. There are 11 internal
contact officers who have been trained in this area to successfully fulfil the role. This role was set up to
further support the department’s commitment to a workplace free of discrimination, bullying and
harassment.
Workforce data
Staffing trends                               2004                2005         2006                2007         2008

                                                606                771             713              685           958



June 2007 – June 2008
                                             Ongoing Employees                           Fixed term &     Total
                                                                                            Casual
                                                                                          Employees
                      Employees           Full time         Part Time        FTE             FTE          FTE
                     (Headcount)        (Headcount)        (Headcount)
June 2008                 843                730                113          801             157          958
June 2007                 611                530                81           584             101          685
Employee numbers increased in 2008 due to machinery of government changes.


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                     166
                                               June 2008                                                       June 2007

                                     Ongoing                       Fixed term &                      Ongoing                      Fixed term &
                                                                      Casual                                                         Casual
                                                                    Employees                                                      Employees

                         Employee                  FTE                  FTE              Employee                  FTE                  FTE
                        (Headcount)                                                     (Headcount)

            Gender

                Male          316                  312                   54                   216                  214                   34

             Female           527                  490                  103                   395                  370                   68

               Total          843                  801                  157                   611                  584                  101


                 Age

           Under 25            23                   23                   14                   14                    14                   11

               25-34          194                  186                   72                   144                  138                   41

               35-44          250                  231                   31                   182                  171                   24

               45-54          244                  233                   29                   195                  188                   19

               55-64          122                  120                   10                   73                    71                    7

            Over 64            10                    8                    0                    3                    3                     0

               Total          843                  801                  157                   611                  584                  101


    Classification

      VPS Grade 1              0                     0                    2                    0                    0                     0

      VPS Grade 2              51                   46                   14                   48                    44                   13

      VPS Grade 3             134                  126                   33                   106                  100                   19

      VPS Grade 4             193                  182                   50                   137                  129                   34

      VPS Grade 5             250                  239                   36                   186                  179                   16

      VPS Grade 6             172                  166                   17                   101                   99                   13

               STS*            4                     4                    2                    3                    3                     1

         Executives            36                   36                    0                   28                    28                    1

               Other           3                     3                    3                    2                    2                     4

               Total          843                  801                  157                   611                  584                  101
*   Includes two STS so classified as a result of exercise of right of return following ceasing as executive officers as provided in contracts and
    relevant legislation.
Notes
All figures reflect employment levels during the last full pay period of June 2008.
Ongoing employees means people engaged on an open-ended contract of employment and executives engaged on a standard executive
contract who were active in the last full pay period of June.
FTE means full-time equivalent.
Excluded are those on leave without pay or absent on secondment, external contractors/consultants, temporary staff employed by employment
agencies, and a small number of people who are not employees, but appointees to a statutory office as defined in the Public Administration Act
2004.
Other classifications reported are three ministerial chauffeurs, two cadets and one principal scientist.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                                                   167
Table 1: Number of executive officers classified into ‘ongoing’ and ‘special projects’
                                    All                             Ongoing                        Special Projects

               Class          No             Var               No             Var                 No              Var

         Secretary             1              0                 1              0                   0               0

               EO-2           13              1                13              2                   0              -1

               EO-3           22              6                22              6                   0               0

               Total          36              7                36              8                   0              -1



Table 2: Breakdown of executive officers classified into ‘ongoing’ and ‘special projects’
                                     Ongoing                                             Special Projects

                       Male               Female        Vacancies           Male                 Female         Vacancies

       Class     No           Var    No           Var      No          No          Var      No          Var        No

 Secretary        1           0       0            0       0            0           0        0              0         0

       EO-2       4           1       9            1       0            0           -1       0              0         0

       EO-3      15           6       7            0       0            0           0        0              0         0

       Total     20           7      16            1       0            0           -1       0              0         0



Table 3: Reconciliation of executive numbers

                                                                                                   2008                   2007

Executives with remuneration over $100,000 (Refer to Note 29)                                          30                  23
Add
       Vacancies (Table 2)                                                                              0                   0
       Executives employed with total remuneration below $100,000                                      13                  14
       Accountable officer (Secretary)                                                                  1                   0

Less
        Separations                                                                                    -8                   -9

Total executive numbers at June                                                                        36                  28




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                              168
Table 4: DPCD portfolio executives June 2008


                                               Reported               Department             2008                       2007                     Change

Organisation                               2008          2007    2008        2007   Female   Male   Vacant     Female   Male   Vacant   Female    Male    Vacant
2007 World Swimming
                                            No           Yes          –      DVC                                   1     1                -1       -1
Championships Corporation*
Adult Multicultural Education
                                           Yes           Yes    DPCD         DVC      3       5                    2     5               +1
Services
Building Commission                        Yes           Yes    DPCD         DSE      1       3                    1     3

Centre for Adult Education                 Yes           Yes    DPCD         DVC                      1                  1                         -1      +1

Growth Areas Authority                     Yes           Yes    DPCD          DOI             5                          3                         +2
Melbourne & Olympic Parks
                                           Yes           Yes    DPCD         DVC      1       3                    2     3       1        -1                -1
Trust#
Melbourne Cricket Ground Trust              No           Yes    DPCD         DVC                                         1                         -1

Plumbing Industry Commission               Yes           Yes    DPCD         DSE              1                          1
Queen Victoria Women’s Centre
                                           Yes           Yes    DPCD         DVC      1                            1
Trust
Shrine of Remembrance Trust                Yes           Yes    DPCD         DVC              1                          1

State Sports Centre Trust                  Yes           Yes    DPCD         DVC              3                          1                         +2

Victorian Institute of Sport               Yes           Yes    DPCD         DVC      1                            1             1                          -1

VicUrban                                   Yes           Yes    DPCD          DOI     2       5                    2     5

VITS Language Link                         Yes           Yes    DPCD         DVC      1                            1

Total                                                                                 10      26      1            11    25      2        -1       +1       -1

Grand total                                                                                   36                         36                        0

Notes:
*2007 World Swimming Championships Corporation no longer exists.
#Melbourne Cricket Ground Trust no longer has any direct employees.
2007 data reorganised to reflect 2008 portfolio structure.



Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                169
Appendix 15: Community Support Fund
The CSF is a trust fund established by the Gambling Regulation Act 2003 and receives 8.33% of hotel
gaming turnover on electronic gaming revenues.
The legislation also provides for the hypothecation of $45 million per financial year for the government’s
drug strategy.
In 2007-08 the revenue into the fund after this payment was $101.5 million.
The government determines the allocation of funding to a range of portfolio departments for initiatives
consistent with the purposes of the legislation described below.
–   Problem gambling (the first call on the fund)
–   Drug education, treatment and rehabilitation
–   Financial counselling and support for families in crisis
–   Youth programs
–   Community advancement
–   Sport and recreation
–   Arts and tourism
–   Advancement of the community as determined by the minister
–   Costs associated with administering the CSF.
In addition, the legislation provides for the payment of one day’s revenue from the Community Support
Fund to the Victorian Veterans Fund on 1 September each year.
The funds provided to departments are essentially disbursed through grant programs, to a wide range of
community-based provider organisations and councils to enable and support the creation of strong and
sustainable communities. In 2007-08 expenditure, including the payment to the Victorian Veterans Fund,
was $94.1 million.
Any interest on funds held within the CSF is retained and also distributed for the community purposes
set out in the legislation.
The administration of the CSF forms part of the audited accounts of the department.
It should be noted that the major portion of gaming revenues, excluding the 8.33% received by the CSF,
is directed to hospitals and charities in the health sector.




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document             170
Community Support Fund approvals
Legal Entity                                         Project Name                                  Grant Amount $
Sport And Recreation
Department of Planning and Community                 Skilled Stadium (Kardinia Park                     3,000,000
Development – Sport and Recreation Victoria          Masterplan – Stage 2)
Arts
Department of Premier and Cabinet                    Yarra Ranges – Special Initiatives: Linking        3,400,000
                                                     Community Heritage and the Arts
Community Advancement
Ardeer Community Playground Committee with           Construction of Ardeer Community                     160,000
funds managed by Brimbank City Council               Playground and Park
Bass Coast Shire Council                             Bass Coast Community Based Planning Project          304,000
Bollygum Park Reserve Committee of Management        Bollygum Park Adventure Playground                   148,319
with funds managed by Shire of Murrindindi
Boroondara City Council                              Ashburton Community Planning Project                   7,500
Boundary Bend Progress Association with funds        Commercial Community Kitchen                          36,800
managed by Swan Hill Rural City Council
Brimbank City Council                                Brimbank Community Infrastructure Audit               30,000
Buloke Shire Council                                 Charlton Community Facilities Feasibility Study       30,000
Camperdown And District Community House Inc          Camperdown Community Garden                           10,000
Casey City Council                                   Mobile Youth Information Centre                       70,000
City of Greater Geelong                              Vines Road Redevelopment                           1,077,000
C J Dennis Hall and Reserve Committee of             CJ Dennis Hall Renovation                             45,000
Management with funds managed by Shire
of Murrindindi
Colac Otway Shire Council                            The Beechy Centre Colac: Global Connector –          864,000
                                                     Stage 1
Community Spaces Project Team with funds             Natimuk Community Activities Precinct and             10,000
managed by Horsham Rural City Council                Museum Community Design Process
Corangamite Shire Council                            South West Victoria Quarter Horse Racing              15,000
                                                     Community Events
Cutting Edge Unitingcare                             Community Cultural Cafe and Arts Precinct            30,000
                                                     in Shepparton (Business Plan and Feasibility)
Darebin City Council                                 East Reservoir Neighbourhood House                   210,000
                                                     and Community Hub




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                 171
Legal Entity                                         Project Name                                 Grant Amount $
Darebin City Council                                 Fit Out of New Premises – Northland Youth Centre     50,000
Gippsland Lakes Community Health Inc                 Lakes Entrance Community Services Project           500,000
Glenelg Shire Council                                Portland Children’s and Family Complex              140,000
Golden Plains Shire Council                          Bannockburn Community and Cultural Hub              300,000
Grantville and District Memorial Park Committee      The Grantville and District Memorial Park           141,590
of Management with funds managed by Bass
Coast Shire Council
Greater Dandenong City Council                       Springvale Integrated Children’s and Family         500,000
                                                     Services Facility
Greater Dandenong City Council                       CALD Youth Inclusion Project                        400,000
Gumeril Aboriginal Health Service Ltd                Indigenous Community Centre Planning                 30,000
with funds managed by Shire of Yarra Ranges
Hepburn Shire Council                                Creswick Town Hall Refurbishment and                 93,500
                                                     Restoration – Stage 1
Horsham Regional Arts Association Inc                Community Strengthening on Show                      15,000
Horsham Rural City Council                           Horsham Venues Strategic Planning                    20,000
Horsham Rural City Council                           Horsham North Community Engagement                  260,000
Kingston City Council                                Patterson Lakes Community Centre Redevelopment 416,150
Latrobe City Council                                 Gippsland Regional Advocacy Network                  48,300
                                                     Development Project
Leadership Plus with funds managed by Action         A New Direction in Leadership                      275,000
For Community Living
Lindenow and District Progress Association with      Lindenow and District Community Plan                 15,000
funds managed by East Gippsland Shire Council
Macedon Ranges Shire Council                         Kyneton Integrated Community Hub Feasibility Study 30,000
Macedon Ranges Shire Council                         Macedon Ranges Community Planning Project           150,000
Maribyrnong City Council                             Yarraville Community Centre                         840,000
Melbourne City Council                               Community Planning for Carlton                       30,000
Mildura Rural City Council                           Mildura Rural City Council Community Planning       300,000
Monashlink Community Health Service                  Inner East Primary Care Partnership Social           41,800
                                                     Inclusion for Older People
Moonee Valley City Council                           Community Capacity Building in Flemington            30,000
Moorabool Shire Council                              Bacchus Marsh Community Precinct                    140,000
                                                     Community Learning Centre




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                172
Legal Entity                                         Project Name                                  Grant Amount $
Mornington Peninsula Shire Council                   Refurbishment of the old school library for          158,000
                                                     community use
Mount Alexander Shire Council                        Sudanese Community in Castlemaine                    246,300
Moyne Shire Council                                  Port Fairy Rail Goods Shed Assessment                  8,000
                                                     and Feasibility Study
Oxley Recreation Reserve with funds                  Stage Two Renovation of Oxley Recreation              17,000
managed by Wangaratta Rural City Council             Reserve Clubrooms/Hall
Port Phillip City Council                            The St Kilda Social Inclusion Project                300,000
Pyrenees Shire Council                               Moonambel Pavilion                                   195,000
Shire of Yarra Ranges                                Monbulk Living and Learning Centre – Stage 2         268,000
South Gippsland Shire Council                        Toora and Welshpool District Community               130,000
                                                     Strengthening Initiative
St Arnaud Community Resource Centre Inc              The St Arnaud Loft Redevelopment                      33,600
St Mary’s House of Welcome                           Refurbishment of St Mary’s House of Welcome          600,000
Stawell Intertwine Services Inc                      Powerhouse Alliance Building Redevelopment           550,000
The Anglican Parish of Footscray                     St John’s Community Hub                              350,000
Undera Community Development Group Inc with      Community Plan for Undera                                  8,350
funds managed by Greater Shepparton City Council
Wangaratta Rural City Council                        Myrrhee Hall Kitchen Upgrade                          50,000
Wangaratta Rural City Council                        Wangaratta Children and Family Support Centre        100,000
Wangaratta Rural City Council                        Strengthening our community through                  100,000
                                                     improved communication
Warragul RSL Sub-Branch                              Warragul RSL Memorial Community Centre               182,800
Whitfield Recreation Reserve Committee               Planning the King Valley Community Complex            23,000
of Management with funds managed
by Wangaratta Rural City Council
Wodonga City Council                                 Planning for Wodonga’s Mobile Youth Bus               26,783
Women’s Participation In Local Government            Women Matter in Local Democracies                     44,500
Coalition with funds managed by VLGA Inc
Wyndham City Council                                 Point Cook Community Learning Centre                 600,000
Total Approvals                                                                                       18,205,292




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                 173
Appendix 16 Summary of Information Available on Request
In compliance with the requirements of the Ministerial Directions of the Minister for Finance, details in
respect of the information items below have been retained by the department and are available to the
relevant ministers, members of parliament and the public.
However, in adopting best practice disclosure policies and to ensure the department discharges its
accountability obligations, where relevant, details about some of the following matters have been
disclosed within this report.
– A statement that declarations of pecuniary interests have been duly completed by all relevant officers
  of the department
– Details of shares held by senior officers as nominee or held beneficially in a statutory authority or
  subsidiary
– Details of publications produced by the department about the activities of the department and where
  they can be obtained
– Details of changes in prices, fees, charges, rates and levies charged by the department for its
  services, including services that are administered
To access any of the requested information listed above direct a written request to Casey Paterson, 1
Spring Street, GPO 2932V Melbourne VIC 3000.


                                                            People and Community Advocacy
Contacts
                                                            Deputy Secretary
Department of Planning and Community                        Terry Healy
Development
                                                            Corporate Organisational Development and
Metropolitan Melbourne                                      Communications
1 Spring Street                                             Executive Director
Melbourne 3000                                              Louise Hill
Telephone: (03) 9208 3333
Facsimile: (03) 9208 3680
Web: www.dpcd.vic.gov.au                                    Regional Teams
Planning and Local Government                               Barwon South West Regional Team
Deputy Secretary                                            Kerri Erler, Community Engagement Manager
Prue Digby                                                  Georgina Ryder, Regional Manager ACFE
                                                            6-8 Moorabool Street
Community Development                                       Geelong 3220
Deputy Secretary                                            Telephone: (03) 5215 6000
Gillian Miles                                               Facsimile: (03) 5215 6099
Sport and Recreation Victoria                               Barwon South West Regional Team
Executive Director                                          Kim McGough, Manager Planning and
Peter Hertan                                                Development
Strategic Policy Research and Forecasting                   Level 4 State Govt Offices
                                                            Corner Fenwick & Little Malop Streets
Executive Director                                          Geelong 3220
Alison McClelland                                           Telephone: (03) 5226 4001
                                                            Facsimile: (03) 5226 4011




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document               174
Eastern Metropolitan Regional Team                          Grampians Regional Team
Warren Hill, Community Engagement Manager                   Peter Rademaker, Community
Level 2, 30 Prospect Street                                 Engagement Manager
Box Hill 3128                                               Ruth Barnes, Regional Manager ACFE
Telephone: (03) 9296 4620                                   Office 3, Level 2 Central Square Shopping
Facsimile: (03) 9296 4618                                   Centre
                                                            18 Armstrong Street South
Eastern Metropolitan Region                                 Ballarat 3350
Anne Burgoyne, Acting Regional Manager                      Telephone: (03) 5327 2800
ACFE                                                        Facsimile: (03) 5327 2830
Rear First Floor, 25 Ringwood Street
Ringwood 3134                                               Grampians Regional Team
Telephone: (03) 9879 4000                                   Jason Taylor, Planning Manager
Facsimile: (03) 9879 4066                                   402-406 Mair Street
                                                            Ballarat 3353
Gippsland Regional Team                                     Telephone: (03) 5336 6790
Julie Hocking, Community Engagement                         Facsimile: (03) 5336 6885
Manager
Victorian Business Centre                                   Geelong Partnership Project
33 Breed Street                                             Wendy Allen, Project Manager
Traralgon 3844                                              City of Geelong Offices
Telephone: (03) 5174 7308                                   131 Myers Street
Facsimile: (03) 5175 0324                                   Geelong 3220
                                                            Telephone: 03 5227 0270
Gippsland Regional Team
                                                            Facsimile: 03 5227 0855
Alan Frietag, Planning and Development
Manager                                                     Hume Regional Team
71 Hotham Street                                            Colin McClounan, Acting Community
Traralgon 3844                                              Engagement Manager
Telephone: (03) 5172 2111                                   Wangaratta Government Centre
Facsimile: (03) 5172 2100                                   First Floor, 62 Ovens Street
                                                            Wangaratta 3677
Gippsland Regional Team                                     Telephone: (03) 5722 7111
Walter Aich, Regional Manager ACFE                          Facsimile: (03) 5722 7109
Corner Haigh & Kirk Streets
Moe 3825                                                    Hume Regional Team
Telephone: (03) 5127 6000                                   Oliver Moles, Planning Manager
Facsimile: (03) 5127 8715                                   89 Sydney Road
                                                            Benalla 3672
                                                            Telephone: (03) 5761 1611
                                                            Facsimile: (03) 5761 1539
                                                            Hume Regional Team
                                                            Ross Tinkler, Regional Manager, ACFE
                                                            13 Lowry Place
                                                            Benalla, 3672
                                                            Telephone: (03) 5762 4655
                                                            Facsimile: (03) 5762 5397




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           175
Loddon Mallee Regional Team                                 Southern Metropolitan Region
Don Peterson, Community Engagement                          Robyn Downie, Regional Manager ACFE
Manager                                                     133 Nepean Hwy
47-51 Queen Street                                          Seaford 3198
Bendigo 3550                                                Telephone: (03) 9786 9466
Telephone: (03) 5410 5200                                   Facsimile: (03) 9786 9165
Facsimile: (03) 5410 5299
                                                            Western Metropolitan Region
Loddon Mallee Regional Team                                 Bronwyn Hughes, Regional Manager ACFE
Andrew Mason, Manager Planning and                          29 Cobden Street
Development                                                 North Melbourne 3051
1 Taylor Street                                             Telephone: (03) 9326 7647
Epsom 3554                                                  Facsimile: (03) 9326 9202
Telephone: (03) 5430 4750
Facsimile: (03) 5430 4755
                                                            Public Entities
Loddon Mallee Regional Team
Erica Rosat, Regional Manager ACFE
                                                            Adult, Community and Further Education
Havlin Street East                                          Board
Bendigo 3554                                                GPO Box 2392
Telephone: (03) 5442 4300                                   Melbourne 3000
Facsimile: (03) 5442 4913                                   Telephone: (03) 9208 3733
                                                            Facsimile: (03) 9208 3147
North Western Metropolitan Regional Team                    Chairperson (Acting): Mr Adrian Nye
Clem Gillings, Community Engagement
Manager                                                     Adult Multicultural Education Services
Level 13, 1 Spring Street                                   Level 4, 1 Little Collins Street
Melbourne 3000                                              Melbourne 3000
Telephone: (03) 9208 3202                                   Telephone: (03) 9926 4605
Facsimile: (03) 9208 3545                                   Facsimile: (03) 9926 4758
                                                            Chairperson: Mr Graham Sherry
Northern Metropolitan Team
Susanne O’Brien, Acting Regional Manager                    Architects Registration Board of Victoria
ACFE                                                        Level 7, 372 Albert Street
29 Sydney Road                                              East Melbourne 3002
Coburg 3058                                                 Telephone: (03) 9417 4444
Telephone: (03) 9384 1012                                   Facsimile: (03) 9417 4711
Facsimile: (03) 9384 1225                                   Chairperson: Mr Andrew Hutson
Southern Metropolitan Regional Team                         Building Advisory Council
Jacinta Lucas, Community Engagement                         Level 27 Casselden Place, 2 Lonsdale Street
Manager                                                     Melbourne 3000
Level 13, 1 Spring Street                                   Telephone: (03) 9285 6400
Melbourne 3000                                              Facsimile: (03) 9285 6464
Telephone: (03) 9208 3685                                   Chairperson: Mr David Blanche
Facsimile: (03) 9208 3646




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document           176
Building Appeals Board                                      Heritage Council
PO Box 536                                                  Level 7, 8 Nicholson Street
Melbourne 3000                                              East Melbourne 3002
Telephone: (03) 9285 6400                                   Telephone: (03) 9637 9476
Facsimile: (03) 9285 6464                                   Facsimile: (03) 9637 9503
Chairperson: Mr Peter Lavis                                 Chairperson: Mr Daryl Jackson
Building Commission                                         Melbourne and Olympic Parks Trust
Level 27 Casselden Place, 2 Lonsdale Street                 GPO Box 4611
Melbourne 3000                                              Melbourne 3001
Telephone: (03) 9285 6400                                   Telephone: (03) 9286 1600
Facsimile: (03) 9285 6464                                   Facsimile: (03) 9650 3256
Commissioner: Mr Tony Arnel                                 Chairperson: Mr Russell Caplan
Building Practitioners Board                                Melbourne Cricket Ground Trust
Level 27 Casselden Place, 2 Lonsdale Street                 PO Box 175
Melbourne 3000                                              East Melbourne 8002
Telephone: (03) 9285 6400                                   Telephone: (03) 9657 8950
Facsimile: (03) 9285 6464                                   Facsimile: (03) 9657 8929
Chairperson: Mr Kim Lovegrove                               Chairperson: Mr John Wylie
Centre for Adult Education                                  Planning Panels Victoria
253 Flinders Lane                                           PO Box 500
Melbourne 3000                                              East Melbourne 3002
Telephone: (03) 9652 0639                                   Telephone: (03) 9637 9706
Facsimile: (03) 9652 0744                                   Facsimile: (03) 9637 9700
Chairperson: Mr Frank King                                  Chief Panel Member: Ms Kathy Mitchell
Dandenong Development Board                                 Plumbing Industry Advisory Council
PO Box 7179                                                 450 Burke Road
Dandenong 3175                                              Camberwell 3124
Telephone: (03) 9238 4402                                   Telephone: (03) 9889 2211
Facsimile: (03) 9794 5644                                   Facsimile: (03) 9889 3999
Chairperson: Mr David Cowlishaw                             Chairperson: Mr Douglas McClusky
Growth Areas Authority                                      Plumbing Industry Commission
Level 6, 35 Spring Street                                   450 Burke Road
Melbourne 3000                                              Camberwell 3124
Telephone: (03) 9651 9600                                   Telephone: (03) 9880 6200
Facsimile: (03) 9651 9623                                   Facsimile: (03) 9889 2244
Chairperson: Mr Christopher Banks                           Commissioner: Mr Tony Arnel




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document       177
Professional Boxing and Combat Sports                       Victorian Disability Advisory Council
Board                                                       Level 7, 1 Spring Street
Level 14, 1 Spring Street                                   Melbourne 3000
Melbourne 3000                                              Telephone: (03) 9208 3007
Telephone: (03) 9208 3507                                   Facsimile: (03) 9208 3633
Facsimile: (03) 9208 3520                                   Chairperson: Ms Rhonda Galbally
Chairperson: Mr Bernard Balmer                              Victorian Institute of Sport
Queen Victoria Women’s Centre Trust                         PO Box 12608
210 Lonsdale Street                                         Melbourne 8006
Melbourne 3000                                              Telephone: (03) 9425 0000
Telephone: (03) 9208 3134                                   Facsimile: (03) 9425 0100
Facsimile: (03) 8668 8111                                   Chairperson: Mr Stephen Moneghetti
Chairperson: Ms Catherine Brown                             Victorian Multicultural Commission
Shrine of Remembrance Trust                                 Level 11, 1 Spring Street
GPO Box 1603                                                Melbourne 3000
Melbourne 3001                                              Telephone: (03) 9208 3184
Telephone: (03) 9654 8415                                   Facsimile: (03) 9208 3179
Facsimile: (03) 9662 9411                                   Chairperson: Mr George Lekakis
Chairperson: Mr John Taylor                                 Victorian Urban Development Authority
State Sport Centres Trust                                   Level 12, 700 Collins Street
Box 1, Aughtie Drive                                        Docklands 3008
Albert Park 3206                                            Telephone: (03) 8317 3400
Telephone: (03) 9926 1544                                   Facsimile: (03) 8317 3666
Facsimile: (03) 9686 3610                                   Chairperson: Mr Anthony Darvall
Chairperson: Mr Brian Lowrie                                Victorian Veterans Council
Victoria Grants Commission                                  Level 5, 1 Spring Street
Level 10, 1 Spring Street                                   Melbourne 3001
Melbourne 3000                                              Telephone: (03) 9208 3485
Telephone: (03) 9208 3609                                   Facsimile: (03) 9208 3562
Facsimile: (03) 9208 3577                                   Chairperson: Major General Peter Haddad AO
Chairperson: Mr Paul Slape                                  (Retd)

Victorian Aboriginal Heritage Council
Level 9, 1 Spring Street                                    Business Enterprises
Melbourne 3000                                              VITS Language Link
Telephone: (03) 9208 3243
Facsimile: (03) 9208 3292                                   Level 1, 371 Spencer Street
Chairperson: Mr Roderick Mullet                             Melbourne 3000
                                                            Telephone: (03) 9208 1970
                                                            Facsimile: (03) 9280 1970
                                                            Chairperson: Mr John Nieuwenhuysen




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document        178
Disclosure Index
The Department of Planning and Community Development 2007-08 Annual Report is prepared in
accordance with all relevant legislation. This index has been prepared to facilitate identification of the
department’s compliance with statutory disclosure requirements.
Report of Operations
Charter and Purpose
Legislation                  Requirement                                                                   Page

FRD 22B                      Manner of establishment and the relevant ministers                            6, 128
FRD 22B                      Objectives, functions, powers and duties                                   10-14, 71
FRD 22B                      Nature and range of services provided                                      10-14, 71



Management and structure
Legislation                  Requirement                                                                   Page

FRD 22B                      Organisational structure                                                          7



Financial and other information
Legislation                  Requirement                                                                   Page

FRD 8A                       Budget portfolio outcomes                                                       134
FRD 10                       Disclosure index                                                                179
FRD 12A                      Disclosure of major contracts                                                   144
FRD 15B                      Executive officer disclosures                                                   168
FRD 22B                      Operational and budgetary objectives and performance against objectives 30-60, 71
FRD 22B                      Employment and conduct principles                                               165
FRD 22B                      Occupational health and safety                                                  166
FRD 22B                      Summary of the financial results for the year                                 63-64
FRD 22B                      Significant changes in financial position during the year                     63-68
FRD 22B                      Major changes or factors affecting performance                                63-68
FRD 22B                      Subsequent events                                                                72
FRD 22B                      Application and operation of Freedom of Information Act 1982                    140
FRD 22B                      Compliance with building and maintenance provisions of Building Act 1993        142
FRD 22B                      Statement on National Competition Policy                                        152
FRD 22B                      Application and operation of the Whistleblowers Protection Act 2001             152
FRD 22B                      Details of consultancies over $100,000                                          144
FRD 22B                      Details of consultancies under $100,000                                         144
FRD 22B                      Statement of availability of other information                                  174




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document                 179
FRD 24C                        Reporting of office-based environmental impacts                   145-151
FRD 25                         Victorian Industry Participation Policy disclosures                    144
FRD 29                         Workforce Data disclosures                                        166-169



Financial statements
Financial statements required under part 7 of the Financial Management Act 1994
Legislation               Requirement              Page

SD4.2(a)                       Statement of Changes in Equity                                          67
SD4.2(b)                       Operating Statement                                                     65
SD4.2(b)                       Balance Sheet                                                           66
SD4.2(b)                       Cash Flow Statement                                                     68


Other requirements under Standing Directions 4.2

SD4.2(c)                       Compliance with Australian accounting standards
                               and other authoritative pronouncements                                  70
SD4.2(c)                       Compliance with Ministerial Directions                                 128
SD4.2(c)                       Accountable Officer’s Declaration                                      131
SD4.2(d)                       Rounding of amounts                                                     79
SD4.2(f)                       Compliance with Model Financial Report                               1-180
SD4.2(j)                       Accountable Officer’s Declaration – Report of Operations                 4



Other disclosures in Notes to the Financial Statements
Legislation                    Requirement                                                          Page

FRD 9A                         Departmental disclosure of administered assets and liabilities         123
FRD 11                         Disclosure of ex gratia payments                                       126
FRD 13                         Disclosure of parliamentary appropriations                             125
FRD 21A                        Responsible person and executive officer disclosures                   128



Legislation

Freedom of Information Act 1982                                                                       140
Building Act 1983                                                                                     142
Whistleblowers Protection Act 2001                                                                    152
Victorian Industry Participation Policy Act 2003                                                      144
Financial Management Act 1994                                                                   4, 70, 126
Audit Act 1994                                                                                        138
Local Government Act 1989                                                                             165
Aboriginal Heritage Act 2006                                                                          142


Department of Planning and Community Development Annual Report 2007/08 – Word Format Document         180
Department of Planning and Community Development
1 Spring Street, Melbourne Victoria 3000
Copies of this annual report are available electronically
in Microsoft Word document and rich text formats.
Copies are available at www.dpcd.vic.gov.au
or by calling (03) 9208 3760




Department of Planning and Community Development Annual Report 2007/08 – Word Format Document   181

				
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