FRD 108A only applies to entities that are listed in Appendix A as being ‘For Profit’ entities. This list includes: Melbourne Water Corporation, City West Water Corporation, Yarra Valley Water Corporation and South East Water Corporation. FRD 114A applies to all public bodies, apart from public financial corporations (PFCs). FRD116 applies to PFCs. FRD 116 applies to all entities classified as public financial corporations (PFC’s) in the State of Victoria Annual Financial Report (AFR). Voluntary FRD 21B applies to all "public bodies" (& departments), as defined in section 3 of the Financial Management Act 2004. A public sector entity classified as a public financial corporation (PFC) or public non-financial corporation (PNFC) within the AFR that does not meet the definition of a "public body" is encouraged to comply. FRDs affecting the Report of Operations FRD Depts Public See in bodies this guide 6.4 ( ) (a) ( ) 6.4 & 7 12B (b) (FRD ) (c) 11.3 (d) ( ) 6.4 & 10.4 ( ) 6.4, 8, 9, 10 & 11 Guidance notes for FRD 22G: (on the definition of consultancies) (additional information available on request). (e) 11.11 Guidance notes for FRD 24C: 11.1 (f) 8.6 (g) 6.4 & 10.2. Guidance note for FRD 29A: () 6.4 & 12 Notes: FRD 10A also applies to matters contained in the Financial Statements. FRD 12A also applies to the Financial Statements. FRD 12A applies to departments. However DELWP agencies are encouraged to comply, to the extent applicable. The Model Report states that “The policy requires that all other public sector entities document their policies on disclosure, having regard to the Government’s policy on openness and probity”. Refer to the MRO for details regarding the relevant Government policy.
FRD 108A only applies to entities that are listed in Appendix A as being ‘For Profit’ entities. This list includes: Melbourne Water Corporation, City West Water Corporation, Yarra Valley Water Corporation and South East Water Corporation. FRD 114A applies to all public bodies, apart from public financial corporations (PFCs). FRD116 applies to PFCs. FRD 116 applies to all entities classified as public financial corporations (PFC’s) in the State of Victoria Annual Financial Report (AFR). Voluntary FRD 21B applies to all "public bodies" (& departments), as defined in section 3 of the Financial Management Act 2004. A public sector entity classified as a public financial corporation (PFC) or public non-financial corporation (PNFC) within the AFR that does not meet the definition of a "public body" is encouraged to comply. FRDs affecting the Report of Operations FRD Depts Public bodies See in this guide ( ) 6.4 (a) ( ) 6.4 & 7 (b) (FRD 12B ) (c) 11.3 (d) ( ) 6.4 & 10.4 ( ) 6.4, 8, 9, 10 & 11 Guidance notes for FRD 22G: (on the definition of consultancies) (additional information available on request). (e) 11.11 Guidance notes for FRD 24C: 11.1 (f) 8.6 (g) 6.4 & 10.2. Guidance note for FRD 29A: () 6.4 & 12 Notes: FRD 10A also applies to matters contained in the Financial Statements. FRD 12A also applies to the Financial Statements. FRD 12A applies to departments. However DELWP agencies are encouraged to comply, to the extent applicable. The Model Report states that “The policy requires that all other public sector entities document their policies on disclosure, having regard to the Government’s policy on openness and probity”. Refer to the MRO for details regarding the relevant Government policy.
-2017-20160526-DELWP-guide-to-annual-reporting-_public-bodies-2015-16-FINAL-v.1.2-.docx