be prepared on a basis consistent with the agency’s financial statements; and provide readers with general information about the agency and its activities; operational highlights for the reporting period; future initiatives; and other relevant information not included in the financial statements. Information and analysis in the report of operations should be: balanced and objective; free from bias and complete; and even-handed (i.e. deal with both the positive and negative aspects of operations, financial condition, risks and opportunities). Report of Operations - Structure The MRO adopts the general structure for its report of operations set out in the table on the following page. However, the commentary in the MRO makes it clear that the contents and structure of a department’s or a public body’s report of operations will vary, depending on the nature of activities carried out by that department or public body. Your agency may choose where in the Report of Operations it reports disclosures, provided that it complies with all relevant reporting directions and legislation. However while there is some flexibility in the exact order in which disclosures can be reported in your agency’s report of operations, it is strongly recommended that you do not deviate much from the order of the disclosures in the MRO, and the headings for disclosures used in the MRO or this guide. Section of MRO Title of a disclosure – for a Title of a disclosure – for See in Main Department source of a DELWP Agency guide (if different to a Department) SD 4.2(j) 3.1.1 Accountable Accountable Officer’s declaration Responsible Body’s declaration Officer’s declaration Vision, Mission, Values MRO same - Section 1: Year in Review report Secretary’s None Report 8.1 Chairman’s Manner of establishment & FRD 22G same 8.3 responsible Minister/s Nature & range of services FRD 22G same 8.4 provided Objectives, functions, powers FRD 22G same 8.5 & duties Structural changes to the N/A SD 4.2(k) 8.7 Department during 2015-16 & FRD 8C (depts.) PERFORMANCE REPORTING – NON-FINANCIAL Departmental objectives, FRD 22G, N/A N/A indicators and outputs FRD 8C (depts.) &
be prepared on a basis consistent with the agency’s financial statements; and provide readers with general information about the agency and its activities; operational highlights for the reporting period; future initiatives; and other relevant information not included in the financial statements. Information and analysis in the report of operations should be: balanced and objective; free from bias and complete; and even-handed (i.e. deal with both the positive and negative aspects of operations, financial condition, risks and opportunities). Report of Operations - Structure The MRO adopts the general structure for its report of operations set out in the table on the following page. However, the commentary in the MRO makes it clear that the contents and structure of a department’s or a public body’s report of operations will vary, depending on the nature of activities carried out by that department or public body. Your agency may choose where in the Report of Operations it reports disclosures, provided that it complies with all relevant reporting directions and legislation. However while there is some flexibility in the exact order in which disclosures can be reported in your agency’s report of operations, it is strongly recommended that you do not deviate much from the order of the disclosures in the MRO, and the headings for disclosures used in the MRO or this guide. Section of MRO Title of a disclosure – for a Department Main source of Title of a disclosure – for a DELWP Agency (if different to a Department) See in guide Accountable Officer’s declaration Accountable Officer’s declaration SD 4.2(j) Responsible Body’s declaration 3.1.1 Section 1: Year in Review Vision, Mission, Values MRO same - Secretary’s report None Chairman’s Report 8.1 Manner of establishment & responsible Minister/s FRD 22G same 8.3 Nature & range of services provided FRD 22G same 8.4 Objectives, functions, powers & duties FRD 22G same 8.5 Structural changes to the Department during 2015-16 SD 4.2(k) & FRD 8C (depts.) N/A 8.7 PERFORMANCE REPORTING – NON-FINANCIAL Departmental objectives, indicators and outputs FRD 22G, FRD 8C (depts.) & N/A N/A
-2017-20160526-DELWP-guide-to-annual-reporting-_public-bodies-2015-16-FINAL-v.1.2-.docx