Review of selected reports

2.1        The committee has selected the 2015–16 annual reports of the following bodies for closer examination:

• Digital Transformation Office
• Wreck Bay Aboriginal Community Council
• Aboriginal Hostels Limited
• Commonwealth Superannuation Corporation
• Anindilyakwa Land Council
• Northern Land Council

2.2        All received reports were determined to be 'apparently satisfactory', however the committee has selected the above reports for more detailed consideration as provided for in Standing Order 25(20)(b).

Digital Transformation Office

2.3        The Digital Transformation Office (DTO) annual report 2015–16 was tabled in the House of Representatives and the Senate on 9 November 2016.[1]

2.4        The non-corporate Commonwealth entity has satisfactorily met the reporting requirements under section 46 of the Public Governance, Performance and Accountability Act 2013 (Cth) (PGPA Act) and Division 3A(A) of the Public Governance, Performance and Accountability Rule 2014.

2.5        The purpose of the DTO is to 'facilitate the digital transformation of Australian Government services through innovative and collaborative development of service delivery policies and standards, platforms and joined-up services'.[2] The committee notes that from July 2015, when the DTO was established as an executive agency, it was part of the Communications Portfolio. From 1 November 2016 the entity was renamed the Digital Transformation Agency (DTA) and was moved to the Prime Minister and Cabinet Portfolio.[3]

Chief Executive Officer's review

2.6        In the Chief Executive Officer's (CEO) review, Mr Paul Shetler highlighted some of the DTO's achievements in the 2015–16 year:

• Release of alpha versions for a single domain for government information and services (GOV.AU) and the 'Performance Dashboard' for government services;
• Deployment of a cloud hosting platform (cloud.gov.au);
• Provided research for a digital authentication and verification solution for the Digital Marketplace;
• Release of the alpha version of the Digital Service Standard (standard) which ensures that all digital teams across the Australian Public Service build government services that are simple, clear and fast for all users. The Standard is being tested outside the Commonwealth, with the South Australian Government and the City of Melbourne assessing how it can apply to current state agencies; and
• Use of a new 'in-flight' model of assessment based on the United Kingdom Government Digital Service which encourages the exchange of ideas and learning between organisations.[4]

2.7        The CEO notes that in the 2016–17 year the DTO will shift priorities from demonstrating the benefits of delivering simpler, clearer and faster public services, to 'helping deliver the infrastructure necessary to industrialise the transformation of services'.[5]

Annual Performance Statements

2.8        The annual performance statements for the DTO have been prepared in accordance with subsection 38(2) and paragraph 39(2)(b) of the PGPA Act and section 16F of the PGPA Rule. While the entity has met most of its legislative requirements the DTO did not present a corporate plan for the 2015–16 year.[6] As a result the committee was unable to analyse the 2015–16 annual report against the entity's performance measures.

2.9        The DTO has recorded its performance (in the areas of Digital Service Standards, Access to Government Services and Exemplars and Partnerships) through alignment of the entity's purpose to the portfolio outcome below.

Outcome 1: To improve the user experience for all Australians accessing government information and services by leading the design, development and continual enhancement of whole of government service delivery policies and standards, platforms and joined up services.[7]

2.10      In assessing the first performance measure, the Digital Service Standards were  released in May 2016 to assist the DTO achieve its purpose to help deliver simpler, clearer and faster public services, making it easy to work with government.[8] While the report provided an overview of how entities are assessed against the standard, the committee looks forward to further quantitative data presented in the corporate plan to measure the DTO's performance.

2.11      In relation to the second performance measure, the DTO developed five platforms to provide individuals and businesses easier ways to access government services through the implementation of GOV.AU; Digital Marketplace; Cloud.gov.au; Performance Dashboard; Digital authentication and verification.[9] While most of these are currently in the 'alpha' stage the committee notes the collaboration with State and Federal departments in utilising the software as a platform to improve current processes.

2.12      Within the report the DTO also measured Key Performance Indictors (KPIs) from the Prime Minister and Cabinet Portfolio Budget statements in the 2015–16 periods to Portfolio Budget Statements for the 2016–17 year. Although the four evaluated KPIs provided information on the current actions the DTO has implemented, it fell short of providing any clear statement as to if the measures had been met for the period. The committee noted that specific reference to targets would assist in determining the performance of the DTO in future annual reports.  

Financial performance

2.13      The DTO has structured the financial performance report in accordance with subsection 43(4) of the PGPA Act and section 17AF of the PGPA Rule and the committee determines the information to be 'satisfactory'.  

2.14      For the 2015–16 financial year the DTO reported an operating surplus of $1.92 million, higher than that forecast in the 2015–16 Portfolio Budget Statements. The commentary within the report attributes this surplus to be from additional revenue received from the government in additional estimates ($1.370 million) and funding in the amount of $0.514 million from the Department of Finance.[10] The increase of funding can be linked to the current increase in the alpha stage database to further assist government processes and performance.

2.15      The overall financial performance section is effectively designed and provides an analysis of the entity's financial performance over the period along with statistical data by use of summary tables that state the total resources for each outcome administrated. The committee commends this approach that assists the audience in determining the required information under the PGPA Rule.

General comments

2.16      The 2015–16 annual report is well presented and adheres to the requirements for non-corporate Commonwealth entities under the PGPA Act and Rule, however the committee notes that stronger evaluations to the annual performance statements may be achieved with the development of a corporate plan. The committee notes that a corporate plan for 2017–20 is currently accessible on the organisation website.

Wreck Bay Aboriginal Community Council

2.17      The Wreck Bay Aboriginal Community Council (WBACC) annual report 2015–16 was tabled in the House of Representatives and the Senate on 7 February 2017.[11]

2.18      While the committee found that the WBACC as a corporate Commonwealth entity 'satisfactorily' met the reporting requirements under section 46 of the PGPA Act and Division 3A(B) of the PGPA Rule 2014, the committee noted that the timeliness requirement for the report to be presented to the Minister was not met nor was the 'guideline' for the report to be tabled within the Parliament before 31 October.[12]

2.19      The WBACC was established by the Aboriginal Land Grant (Jervis Bay Territory) Act 1986 (Land Grant Act) (Cth), however, holds no reporting requirements under this legislation. Within the legislation the WBACC has a number of functions including:

• To hold title to Aboriginal land;
• Manage and maintain Aboriginal land;
• Provide services to community members; and
• To conduct business enterprises for the economic/ social benefit of the community.[13]

2.20       The WBACC corporate plan 2015–19 was available on the entity's website.

Chairperson's report

2.21      Both the Chair and the Chief Executive Officer (CEO) of Wreck Bay Council provided an overview of the activities during the 2015–16 year. Some of the major achievements included:

• Continuation of the funding arrangement with the Commonwealth until 30 June 2018 for policy development, corporate plans, Village Town Plan updates and operational plans;
• Continuation of projects to improve income generation relating to the housing at Wreck Bay until 2018. Initiatives have currently seen the board approving $400 000 for repairs and maintenance for houses in the village. These projects were assisted by a further grant of $440 000 from the Commonwealth;
• The development of a Housing Management Plan by the board to commence in 2017;
• Continuation of a three year funding arrangement with the Commonwealth until 2018 for the 'Indigenous Advancement Strategy'; and
• Continuation of the participation in the JumpStart program in partnership with Wollongong University which seeks to increase the time children are physically active.[14]

Annual performance statements

2.22             The entities report on performance is compliant with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule.

2.23      The performance statements in the annual report are comprehensive with clear design that list the performance criteria, the criteria source as listed in the corporate plan, the measurable results and a concluding analysis of the performance. The committee found the layout to be well designed allowing the reader to link the progress of the entity to its fundamental purpose. It is interesting to note that nine performance criteria were ranked as either 'very high' or 'high' and the remaining four criteria as 'medium'.[15] This rating scale suggests to the committee that the Council have effectively planned the priorities for the coming years and have included commentary on how to achieve them. The committee commends WBACC on this approach.

2.24      Two performance statements that the committee found of particular interest were purpose 1, to 'provide more housing and improve living standards' and purpose 7, to 'provide services to community members'.

2.25      In relation to purpose 1, the committee acknowledges the current efforts of the Council in aiming to decrease the number of waiting applicants for housing from 60 to 30 and will continue to follow further improvements in the next reporting period.[16]

2.26      In relation to purpose 7, the committee notes the Council's education scholarship scheme for community members who complete full time post-secondary school qualifications, planning to secure future funding of the Gudjahgahmiamia centre and the development of projects for the cultural centre (to be completed in June 2018) and multi-purpose centre (to be completed in June 2019).[17]

2.27      Performance was further evaluated through the entities obligations under subsection 17AH(2) of the PGPA Rule in relation to governance reporting requirements including other legislated obligations for environmental sustainability, occupational health and safety and advertising, marketing and research. The committee commends the detailed approach to measuring performance which assisted the committee in evaluating the Council's performance to purpose.

Financial performance

2.28      The WBACC financial performance report has been structured in accordance with subsection 42(2) of the PGPA Act.

2.29      The financial report made use of graphs to draw on comparisons in the datasets between the 2016 and 2015 financial years. It was reported that the WBACC had an increase in total revenue of $127 017 from 2015.[18] The report also provided guiding commentary on the legislative requirements and individual policies, however provided little scope for discussion on the performance findings. The corporate plan for the entity did provide further information on financial resources detailing that the Council is largely dependent on finance from funding grants from other departments (41 per cent) and contract services (36 per cent).[19] The entity did state that cash reserves would be assessable in assisting financing goals/ purposes if required. In 2016, the reserve revenue amounted to $2 369 302.[20]

General comments

2.30      The report was well designed and informative which aligns with the reporting requirements for a Commonwealth corporate entity under the performance framework. The report clearly expressed the entity's vision and goals assisting the reader to link the entity's purpose and responsibilities.

Aboriginal Hostels Limited

2.31      The Aboriginal Hostels Limited (AHL) annual report 2015–16 was tabled in the House of Representatives on 10 November 2016 and in the Senate on 21 November 2016.[21]

2.32      As a wholly owned Commonwealth company the entity has satisfactorily met the timely requirements under section 97 under the PGPA Act and part 3-3 of the PGPA Rule.

2.33      The purpose of AHL is to provide or facilitate safe, culturally appropriate and affordable accommodation for Aboriginal and Torres Strait Islander people who must live away from home to access services and economic opportunity.[22]

2.34      In accordance with section 27A of the PGPA Rule a Commonwealth company is required from the 2015–16 financial year to publish corporate plans on their website by 31 August each year.[23]  The committee notes the AHL corporate plan for 2015–19 was available on the entity's website.

Message from the Chief Executive Officer

2.35      In the CEO's review, Ms Joy Savage noted some of the achievements in the 2015–16 financial year including:

• Increased annual bed occupancy from 65 percent in 2014–15 to 68 percent;
• Increase in room occupancy rates from 74 percent in 2014–15 to 76 percent;
• Positive educational segment results with 74 percent of secondary students remaining in school per term; and
• Increased financial surplus from $0.326 million in the 2014–15 year to $3.869 million in 2015–16.[24]

Performance information

2.36      The entity's report on performance meets the standards for the presentation of reports to the Parliament in accordance with the Department of Prime Minister and Cabinet guidelines[25] and section 28D of the PGPA Rule.

2.37      Within the annual report performance information is evaluated by comparing the AHL four strategic imperatives (relevance, ongoing efficiency, operating sustainably and transformational change) to goals.

2.38      Of the strategic goals listed the committee notes some of the achievements including those listed in goal 2 and goal 3. In analysing goal 2, the committee notes the formation of a partnership arrangement with the Aboriginal Centre for Performing Arts in Brisbane and the conversion of two hostels (Elley Bennett Hostel and Musgrave Park Hostel) into accommodation for students attending the centre.[26] The committee also notes the achievements in goal 3, which were also referred to in the in the message from the CEO, in relation to the increase of bed occupancy/ room occupancy in remote and very remote communities.[27]

2.39      Within the corporate plan the AHL also measured KPIs from the Prime Minister and Cabinet Portfolio Budget statements for 2015–16 against current and forward estimates periods. While the targets are beneficial in the report they would be better placed under the applicable goal and incorporated into the strategic imperative.

Financial Performance

2.40      The AHL has structured the financial performance report in accordance with Chapter 2M of the Corporations Act 2001 (Cth) and subsection 42(2) of the PGPA Act.

2.41      Within the financial reporting section the directors report provided an overview of the achievements for the 2015–16 year including:

• A surplus of $3.869 million in the 2015–16 year from $0.326 million in the 2014–15 financial year. The operating income for the period comprised of $60.7 million, of that 62 per cent came from the Australian Government,  26.4 per cent was self-generated through the tariff collected from residents, with the remaining income funded from state and territory governments (7.7 per cent), investments and impairments (0.9 per cent) and proceeds from the sale of property (3 per cent);
• Net assets increased by $3.869 million in 2015–16 and were valued at $150.212 million at 30 June 2016;
• Equity accounts increased by $3.869 million from $146.343 million in 2014–15 to $150.212 million in 2015–16; and
• Approval to spend $6.1 million in capital New Policy Proposal funding to undertake hotel upgrades (two remain for the 2015–16 financial year).[28]

General comments

2.42      The committee commends the entity for a well presented and comprehensive report and particularly notes the financial reporting section which was detailed and informed about the entity's current projects for the 2015–16 year. Further the performance overview for each strategic imperative provided helpful information on factors that contributed to the identified goals. The committee notes that this section could be improved by incorporating measurable KPIs where appropriate.

Commonwealth Superannuation Corporation

2.43      The Commonwealth Superannuation Corporation (CSC) annual report  2015–16 was tabled in the House of Representatives out of session on 17 November 2016 and in the Senate on 21 November 2016.[29]

2.44      While the committee found that the CSC as a corporate Commonwealth entity 'satisfactorily' met the reporting requirements under section 46 of the PGPA Act and Division 3A(B) of the PGPA Rule 2014, the committee notes that the 'guideline' for the report to be tabled within the parliament before 31 October was not met.[30]

2.45      The CSC currently manages 11 superannuation schemes and provides superannuation services to Australian Government employees and members of the Australian Defence Force (ADF).[31] The primary function of the CSC is to administer superannuation schemes and manage and invest the funds in the best interests of all members and in accordance with the provisions of the various acts and deeds that govern the scheme.[32]

2.46      In accordance with subsection 35(1) of the PGPA Act a Commonwealth entity is required to prepare a corporate plan. Furthermore, section 16E of the PGPA Rule requires corporate plans to be published on their website by the last day of the second month of the reporting period in which the plan was prepared. While the 2015–16 CSC corporate plan was available on the entity's website for review it was difficult to locate. It is suggested that to assist visibility, reporting documents could be grouped together to enhance reader accessibility.

Chairperson's report

2.47      The Chair, Ms Patricia Cross, provided an overview of the achievements in the 2015-16 year. Some of the major achievements for the CSC included:

• Over the three year period to 30 June 2016, CSC's default accumulation option achieved its annual real return target of 3.5 per cent per annum after fees and taxes;
• Net return of 6.5 per cent over the 2015-16 period. This was above its net return objective of Cost Price Index (CPI) plus 2 per cent per annum;
• CPI average real return of 3.1 per cent per annum, which was in excess of its real return objective over the last 3 years;
• Development of two new military schemes on 1 July 2016—ADF Super and ADF Cover; and
• Removal of constraints for members by announcing in May 2016 that members who leave the employment of the Commonwealth government can continue to contribute to Public Sector Superannuation accumulation plan (PSSap).[33]

Performance information

2.48      The CSC performance report is compliant with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule.

2.49      The committee considers that the report is well designed, and information is organised and accessible. The report meets the requirements of clause 9 of the Commonwealth Authorities (Annual Reporting) Orders 2011 (Authorities Reporting Orders) which require plain English and clear design. Extensive use of tables and charts in the performance section greatly assists with the presentation of information, particularly in regard to the analysis of performance against purpose.

2.50      The CSC recorded its performance measures to the Portfolio Budget Statements under two programmes:

• 1.1 Superannuation Scheme Governance; and
• 2.1 Superannuation Administration Services.  

2.51      Within the annual report each program was evaluated against performance criteria with commentary on the results for the current period. However in the corporate plan, performance was listed by the use of KPIs for current and future budget rounds.

2.52      In assessing the first performance measure, Program 1—Superannuation Scheme Governance, the committee notes the achievement in meeting performance targets of 3.5 per cent over the three year period to 30 June 2016 with all other targets being achieved.[34]

2.53      In relation to the second measure, Program 2—Superannuation Administration Services, the committee notes that all measured results (apart from pension payments into bank accounts on time) exceeded targets.[35]

2.54      While the annual report had comprehensive detail of performance the report could be improved by measuring or making reference to the KPIs achieved in individual schemes, although the current format is sufficient in evaluating the performance of the entity.

General comments

2.55       Overall the report was well presented, in particular the superannuation scheme section was beneficial in listing the individual superannuation schemes including their membership, scheme administration and any legislation or deed changes. A similar layout was used to evaluate the financial performance for each scheme.

Anindilyakwa Land Council

2.56      The Anindilyakwa Land Council (ALC) annual report 2015–16 was tabled in the House of Representatives out of session on 15 November 2016 and in the Senate on 21 November 2016.[36]

2.57      While the committee found that the corporate Commonwealth entity 'satisfactorily' met the reporting requirements under section 46 of the PGPA Act and Division 3A(B) of the PGPA Rule 2014, the committee notes that 'guideline' for the report to be tabled within the parliament before 31 October was not met.[37]

2.58      The ALC was created to carry out the functions specified in subsection 23(1) of the Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) (ALRA) including:

• Management of land in consultation with the traditional Aboriginal owners (including proposals regarding lands and seas in the Groote Archipelago area);
• Protection of sacred sites;
• Supervision and administration of land trusts; and
• Protection and preservation of culture, including intellectual property, copyright and reproduction of cultural products to safeguard against illegal or improper use of research, digital images, designs, stories, bio-cultural information, artefacts and art.[38]

2.59      In addition to the above functions the Council has additional reporting requirements under section 37 of the ALRC including the reporting of fees, determinations, delegations, committees and consultants.

2.60      The ALC corporate plan 2015–19 and strategic plan 2015–2027 were available.

CEO's message

2.61      The CEO, Mr Mark Hewitt, referred to some achievements during the 2015–16 period including:

• Establishment of the Royalties Development unit to assist the Office of the Register of Indigenous Corporations in Archipelgo. Traditional owners team leaders will be managers for the project;
• Establishment of the Anindilyaka Royalties Aboriginal Corporation;
• Negotiation with Australian and Territory governments to co-fund a police station in Angurugu; and
• Development of a housing and recreation facilities master plan for the Archipelago communities.[39]

Performance Reporting

2.62      The performance reporting section of the annual report was found to be 'satisfactory' by the committee and in accordance with paragraph 39(1)(b) of the PGPA Act and subsection 16F of the PGPA Rule. While all reporting measures were included, the compliance index listed a number of page numbers incorrectly making it difficult to navigate the report.[40]

2.63      Within the annual report the annual performance statements for 2015-16 were evaluated as objectives and goals with the results under each. Of particular interest to the committee in the 2015–16 period was:

• Objective 13.3 'Economic Development and Commercial Services';
• Objective 14 'Advocacy Services'; and
• Objective 15 'Administration and Support services'.

2.64      The committee notes objective 13.3, which is ALC's provision of assistance with communications between the Traditional Owners and custodians in facilitating mining (Eastern leases and Southern leases) on indigenous land.[41] The committee looks forward to reading further progress in the future.

2.65      The committee notes that the Aminjarrinja Enterprises Aboriginal Corporation is being funded $2 254 000 for a "4G Network"—the roll out of a 4G Microwave telecommunication network and the funding of $28 000 for satellite WIFI for the community of Umbakumba (objective 14).[42]

2.66      The committee notes the refurbishment of the Angurugu field office to better assist community engagement and the funding provided to the Aminjarrinja Enterprises Aboriginal Corporation for various projects for education and housing (objective 15).[43]

2.67      Within the corporate plan, performance was measured similarly via the ALC objectives but was inclusive of the budget expenditure of mining derived royalties under section 64 of the ALRA for the present and future rounds.

Financial Performance

2.68      The ALC has structured the financial performance report in accordance with subsection 42(2) of the PGPA Act.

2.69      Some of the notable statements in the financial report included:

• A decrease in surplus on continuing operations from $875 403 in 2016 which was lower than that obtained in the 2015–16 year ($2 936 134);
• Increase in total liabilities from $8 705 631 in the 2015 year to $10 703 243 in 2016; and
• Determinations to the value of $27.1 million in 2015–16 from $31 million in the 2014-15 period.[44]

General Comments

2.70      Overall the report was well presented and informative, meeting the requirements of Clause 9 of the Commonwealth Authorities (Annual Reporting) Orders 2011.

2.71      The additional legislative reporting requirements section, including those specific to the ALC was comprehensive and expanded on the Council's performance. The committee commends this approach in describing the entity's compliance activities in these legislative areas as opposed to simply stating that it has complied. Further, reference to reporting requirements of the ALRA in the performance measures and corporate plan assisted the committee in analysing how the entity's objectives seek to comply with those areas.

Northern Land Council

2.72      The Northern Land Council (NLC) annual report 2015–16 was tabled in the House of Representatives out of session on 3 November 2016 and in the Senate on 7 November 2016.[45] While the committee found that the corporate Commonwealth entity 'satisfactorily' met the reporting requirements under section 46 of the PGPA Act and Division 3A(B) of the PGPA Rule 2014 in submitting the report to the Minister before 15 October 2016, the committee notes that 'guideline' for the report to be tabled within the parliament before 31 October was not met.[46]

2.73      The NLC is a not for profit corporate Commonwealth entity and is established under the Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) (ALRA). It is also a Native Title Representative Body under the Native Title Act 1993 (Cth). Under these acts the entity holds responsibilities and additional reporting requirements.

2.74      The NLC aims to achieve enhanced social, political and economic participation and equity for the Aboriginal people through the promotion, protection and advancement of land rights and other interests.[47] However, the NLC also has a number of functions pursuant to other legislation.[48]

2.75      In accordance with subsection 35(1) of the PGPA Act a Commonwealth entity is required to prepare a corporate plan. The corporate plan for 2015–2019 was available for review in addition to the strategic plan for 2015–19. While the corporate plan was available it was difficult to locate and the committee suggests that reporting documents be made more accessible on the entity's website.

Chairman's and Chief Executive Officer's report

2.76      The Chairman's and CEO introductions included a summary of the agency's highlights for 2015–16, including:

• The 40^th anniversary of the ARLA;[49]
• Final settlement of title deeds of Aboriginal land on Cox Peninsula (the Kenbi land claim). Proceedings first being lodged in 1979 and settled on 6 April 2016; and
• Continued consultations with native title holders over a proposal to build "Project Sea Dragon" (prawn farm) on League Station in the north west of the region and proposed extension of the Ord River irrigation scheme in the Northern Territory.[50]

Performance Reporting

2.77      The entity's report on performance is compliant with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule.

2.78      The performance plans within the annual report are measured by linking the functions of the NLC under the ALRA to performance criterion. While the annual report lists the criterion source as the corporate plan it provides some results against performance for the 2015–16 period.

2.79      Further analysis is listed in the corporate plan which presents seven of the entity's goals and objectives to the legislative responsibilities under the ALRA, the Native Title Act 1993 (Cth) Act and details how they will be measured over the future four year period. The NLC identifies that the focus of the plan during the four year period is to improve government support to the Council, support policy development, increase community engagement and deliver accessible and efficient services to Aboriginal people of the Territory.[51] The goals listed in the strategic plan for 2015–19 further emphasis the focus for the four year period.

2.80      Although not forming part of the annual performance statements the committee commends the NLC for the layout of 'the year in review' section. The section comprehensively lists the communities and major achievements within the period along with staff profiles and case studies. Additionally the NLC elaborated on other mandatory information as required under section 17AH of the PGPA Rule, ALRA Act and the Native Title Act 1993 (Cth) rather than stating that it simply complied.

Financial Performance

2.81      The NLC has structured the financial performance report in accordance with subsection 42(2) of the PGPA Act.

2.82      The NLC is primarily funded through the Aboriginals Benefit Account[52] and is not funded by direct appropriation. As a body under the Native Title Act 1993 (Cth) it receives funding on native title matters, however it may also receive funding through grants.[53]

2.83      In the 2015–16 year the entity reported an operating deficit of $49 000, compared to a surplus in the 2014–15 year. It is interesting to note that from 2011–2016 a surplus was only reported in 2014.[54] While the report does not provide an explanation for the deficits for this period the report states that "the NLC's operating surplus/ deficit is dependent on external factors such as grant cycles and capital investment in infrastructure".[55]

General Comments

2.84      The committee commends the NLC for a comprehensive report which is navigable and clear. Particularly the presentation of the report exceeds the standards for the presentation of reports to the parliament in accordance with clause 9 of the Commonwealth Authorities (Annual Reporting) Orders 2011 and section 28D of the PGPA Rule.

Senator James Paterson
Chair

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