LEGISLATIVE ASSEMBLY SECRETARIAT
Purpose
The Legislative Assembly Secretariat (the Secretariat) is responsible for providing a range of business and procedural advice and support services to the Legislative Assembly (the Assembly), including:
•	procedural advice and research services to members and their staff through the Chamber Support Office and the Committee Office;
•	business and policy advice and support relating to information and communication technology, payroll, human resources, budgeting and financial management, members’ entitlements, building and operations management, and corporate governance;
•	Hansard recording and transcription services, and broadcasting services;
•	library and reference services for members and their staff, as well as to ACT Government staff;
•	communicating and promoting the roles and functions of the Assembly to the community and Government agencies; and
•	building and strengthening relationships with other parliaments.
2011-12 Priorities
Strategic and operational initiatives to be pursued in 2011‑12 include:
•	exploring the development of stand-alone legislation for the Secretariat;
•	implementing the recommendations of the broadcasting asset replacement and infrastructure upgrade plan;
•	enhancing information management arrangements within the Assembly including:
–	designing and developing a new website for the Assembly; and
–	continuing to enhance the Secretariat’s Records Management Program including the identification and evaluation of an electronic records management system.
•	planning for the hosting by the Assembly in July 2012 of the 43rd Conference of Presiding Officers and Clerks of Australia and the Pacific; and
•	undertaking capital upgrade works on the Assembly Building including a hardware upgrade for the building management system and refurbishment of selected toilet and shower facilities.

2011‑12 Business and Corporate Strategies
The key strategies which the Secretariat will adopt to achieve its purpose are set out in the Secretariat’s Strategic Plan 2009-2014.  Main areas of focus include:
•	improving services to the Assembly and its committees;
•	enhancing accountability and governance arrangements;
•	building more effective mechanisms for public engagement;
•	working towards an environmentally sustainable Assembly; and
•	maintaining a highly skilled, satisfied and committed workforce. 
The Secretariat will continue to implement its risk management, internal audit, fraud and corruption prevention arrangements and will continue to test elements of its business continuity framework. 
Estimated Employment Level
2009-10
Actual Outcome		2010-11
Budget
	2010-11
Est. Outcome	2011-12
Budget
	
42	Staffing (FTE)1	42	44	44	

Note:
1. 	The increase in FTEs in both the 2010-11 estimated outcome and the 2011-12 Budget from the original budget is primarily due to the 	additional staff employed by the Secretariat following its decision to return its finance processing function to the Secretariat from 	Shared Services in early 2010-11.

Changes to Appropriation
Changes to Appropriation - Controlled						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	7,048	7,121	7,235	7,331	7,331	
						
2011-12 Budget Policy Adjustments						
Revised Wage Parameters	 - 	49	99	101	102	
Savings Initiative	 - 	(16)	(16)	(17)	(17)	
						
2011-12 Budget Technical Adjustment						
Revised Indexation Parameters	 - 	9	9	9	106	
						
2011-12 Budget	7,048	7,163	7,327	7,424	7,522	
						
Changes to Appropriation - Territorial						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Payment for Expenses on Behalf of Territory	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	5,625	5,673	5,758	5,835	5,835	
						
2011-12 Budget Policy Adjustment						
Revised Wage Parameters	- 	40 	81 	82 	83 	
						
2011-12 Budget Technical Adjustments						
Revised Indexation Parameters	- 	- 	- 	- 	78 	
Savings - Estimated Outcome	(144)	- 	- 	- 	- 	
						
2011-12 Budget	5,481	5,713	5,839	5,917	5,996	
						
Changes to Appropriation - Departmental						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	5	5	5	5	5	
						
2011-12 Budget	5	5	5	5	5	
 
Changes to Appropriation cont. 
Changes to Appropriation - Territorial						
 	2010-11	2011-12	2012-13	2013-14	2014-15	
Capital Injections	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2010-11 Budget	427	228	234	240	240	
						
2011-12 Budget Technical Adjustments						
Capital Upgrades Indexation	 - 	 - 	 - 	 - 	6	
Savings - Lift Upgrade and Improved Environmental 
Measures	(88)	 - 	 - 	 - 	 - 	
Savings - Building Fabrication Restoration	(52)	 - 	 - 	 - 	 - 	
						
2011-12 Budget	287	228	234	240	246	

2011-12 Capital Works Program
 	Estimated	Estimated	2011-12	2012-13	2013-14	Physical	
	Total	Expenditure	Financing	Financing	Financing	Completion	
	Cost	Pre 2011-12				Date	
 	$’000	$’000	$’000	$’000	$’000	 	
							
Capital Upgrades							
Capital Upgrades Funding	228	-	228				
							
Total Capital Upgrades	228	-	228				
 							
Total Capital Works Program	228	-	228				

Legislative Assembly Secretariat
Operating Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
7,048		Government Payment for Outputs	7,048	7,163	2	7,327	7,424	7,522		
16		Interest	19	19	-	19	19	19		
40		Other Revenue	40	40	-	40	40	40		
209		Resources Received Free of Charge	300	300	-	300	300	300		
7,313		Total Revenue	7,407	7,522	2	7,686	7,783	7,881		
		Gains								
0		Other Gains	7	0	-100	0	0	0		
0		Total Gains	7	0	-100	0	0	0		
7,313		Total Income	7,414	7,522	1	7,686	7,783	7,881		
		Expenses								
3,579		Employee Expenses	3,857	4,066	5	4,113	4,163	4,208		
603		Superannuation Expenses	588	614	4	626	627	635		
3,175		Supplies and Services	2,939	2,887	-2	2,981	3,023	3,068		
68		Depreciation and Amortisation	68	68	-	55	54	52		
7,425		Total Ordinary Expenses	7,452	7,635	2	7,775	7,867	7,963		
-112		Operating Result	-38	-113	-197	-89	-84	-82		
-112		Total Comprehensive Income	-38	-113	-197	-89	-84	-82		

Legislative Assembly Secretariat
Balance Sheet
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
152		Cash and Cash Equivalents	256	254	-1	252	250	248		
49		Receivables	27	26	-4	27	27	27		
201		Total Current Assets	283	280	-1	279	277	275		
		Non Current Assets								
1,031		Property, Plant and Equipment	1,159	1,096	-5	1,046	997	950		
1,031		Total Non Current Assets	1,159	1,096	-5	1,046	997	950		
1,232		TOTAL ASSETS	1,442	1,376	-5	1,325	1,274	1,225		
		Current Liabilities								
129		Payables	291	294	1	297	300	303		
14		Finance Leases	10	10	-	10	10	10		
1,008		Employee Benefits	1,234	1,214	-2	1,181	1,146	1,111		
0		Other	62	62	-	62	62	62		
1,151		Total Current Liabilities	1,597	1,580	-1	1,550	1,518	1,486		
		Non Current Liabilities								
41		Finance Leases	21	10	-52	10	10	10		
409		Employee Benefits	47	117	149	180	240	300		
450		Total Non Current Liabilities	68	127	87	190	250	310		
1,601		TOTAL LIABILITIES	1,665	1,707	3	1,740	1,768	1,796		
-369		NET ASSETS	-223	-331	-48	-415	-494	-571		
		REPRESENTED BY FUNDS EMPLOYED								
-892		Accumulated Funds	-869	-977	-12	-1,061	-1,140	-1,217		
523		Reserves	646	646	-	646	646	646		
-369		TOTAL FUNDS EMPLOYED	-223	-331	-48	-415	-494	-571		

Legislative Assembly Secretariat
Cash Flow Statement
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
7,048		Cash from Government for Outputs	7,048	7,163	2	7,327	7,424	7,522		
16		Interest Received	19	19	-	19	19	19		
204		Other Revenue	211	204	-3	204	204	204		
7,268		Operating Receipts	7,278	7,386	1	7,550	7,647	7,745		
		Payments								
3,544		Related to Employees	3,629	3,716	2	3,775	3,828	3,874		
603		Related to Superannuation	588	608	3	619	621	629		
2,959		Related to Supplies and Services	2,899	2,900	..	2,994	3,036	3,080		
164		Other	164	164	-	164	164	164		
7,270		Operating Payments	7,280	7,388	1	7,552	7,649	7,747		
-2		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	-2	-2	0	-2	-2	-2		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
5		Purchase of Property, Plant and Equipment and Capital Works	35	35	-	35	35	35		
0		Purchase of Investments	-30	-30	-	-30	-30	-30		
5		Investing Payments	5	5	-	5	5	5		
-5		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-5	-5	-	-5	-5	-5		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
5		Capital Injection from Government	5	5	-	5	5	5		
5		Financing Receipts	5	5	-	5	5	5		
5		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	5	5	-	5	5	5		
-2		NET INCREASE/ (DECREASE) IN CASH HELD	-2	-2	-	-2	-2	-2		
154		CASH AT BEGINNING OF REPORTING PERIOD	258	256	-1	254	252	250		
152		CASH AT THE END OF THE REPORTING PERIOD	256	254	-1	252	250	248		

Legislative Assembly Secretariat
Statement of Changes in Equity
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned	
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15	
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000	
		Opening Equity							
-785		Opening Accumulated Funds	-836	-869	-4	-977	-1,061	-1,140	
270		Opening Asset Revaluation Reserve	393	393	-	393	393	393	
253		Opening Other Reserve	253	253	-	253	253	253	
-262		Balance at the Start of the Reporting Period	-190	-223	-17	-331	-415	-494	
		Comprehensive Income							
-112		Operating Result for the Period	-38	-113	-197	-89	-84	-82	
-112		Total Comprehensive Income	-38	-113	-197	-89	-84	-82	
0		Total Movement In Reserves	0	0	-	0	0	0	
		Transactions Involving Owners Affecting Accumulated Funds							
5		Capital Injections	5	5	-	5	5	5	
5		Total Transactions Involving Owners Affecting Accumulated Funds	5	5	-	5	5	5	
		Closing Equity							
-892		Closing Accumulated Funds	-869	-977	-12	-1,061	-1,140	-1,217	
270		Closing Asset Revaluation Reserve	393	393	-	393	393	393	
253		Closing Other Reserve	253	253	-	253	253	253	
-369		Balance at the End of the Reporting Period	-223	-331	-48	-415	-494	-571	
Notes to Budget Statements
Significant variations are as follows:
Operating Statement
•	government payment for outputs:  the increase of $0.115 million in the 2011‑12 Budget from the 2010-11 estimated outcome is mainly due to indexation and revised wage parameters. 
•	resources received free of charge:  the increase of $0.091 million in the 2010‑11 estimated outcome from the original budget is mainly due to an increase in the volume of parliamentary drafting for non-executive members.
•	other gains:  the increase of $0.007 million in the 2010‑11 estimated outcome from the original budget is due to the profit on sale of a motor vehicle under finance lease arrangements and the decrease of the same amount in the 2011‑12 Budget is due to a cessation of the one-off transaction.
•	supplies and services:  the decrease of $0.236 million in the 2011‑12 estimated outcome from the original budget is mainly due to reduced external charges following the Secretariat’s re-establishment of the financial processing function within the Secretariat.
•	employee expenses:  
–	the increase of $0.278 million in the 2010‑11 estimated outcome from the original budget is mainly due to an increase in staff to undertake the financial processing function, following the return of that function from Shared Services; and
–	the increase of $0.209 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to the effect of revised wage parameters and staff related costs for financial processing.
Balance Sheet
•	cash and cash equivalents:  the increase of $0.104 million in the 2010‑11 estimated outcome from the original budget is due to the flow-on impact of the 2009‑10 audited outcome.
•	property plant and equipment:  the increase of $0.128 million in the 2010‑11 estimated outcome from the original budget is mainly due to the 2009‑10 audit flow-on adjustment relating to an increase in the valuation of heritage and community assets.
•	payables:  the increase of $0.162 million in the 2010‑11 estimated outcome from the original budget follows from the impact of the 2009-10 audited outcome.
•	current employee benefits:  the increase of $0.226 million in the 2010‑11 estimated outcome from the original budget is due to the flow on of the 2009‑10 audited outcome and a movement of a significant portion of the non current employee benefits, partially offset by a reduction in long service leave liabilities due to above average use in 2010‑11.
•	other current liabilities:  the increase of $0.062 million in the 2010‑11 estimated outcome from the original budget follows from the impact of the 2009‑10 audited outcome. 
•	non current finance leases:  
–	the decrease of $0.020 million in the 2010‑11 estimated outcome from the original budget is mainly due to the Secretariat’s decision not to renew the lease on its office vehicle; and
–	the decrease of $0.011 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to a reduction in the lease term of an existing vehicle.
•	non current employee benefits: 
–	the decrease of $0.362 million in the 2010‑11 estimated outcome from the original budget reflects the movement of these benefits to current employee benefits; and
–	the increase of $0.070 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to new employees accumulating long service leave entitlements.
Statement of Cash Flows
Variances in the statement are explained in the notes above.
Statement of Changes in Equity
Variances in the statement are explained in the notes above.

Legislative Assembly Secretariat
Statement of Income and Expenses on Behalf of the Territory
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Income								
		Revenue								
5,625		Payment for Expenses on behalf of Territory	5,481	5,713	4	5,839	5,917	5,996		
5,625		Total Revenue	5,481	5,713	4	5,839	5,917	5,996		
		Gains								
0		Total Gains	0	0	-	0	0	0		
5,625		Total Income	5,481	5,713	4	5,839	5,917	5,996		
		Expenses								
5,029		Employee Expenses	4,929	5,112	4	5,163	5,235	5,300		
691		Superannuation Expenses	597	700	17	705	706	717		
96		Supplies and Services	106	97	-8	163	167	171		
570		Depreciation and Amortisation	470	570	21	570	569	510		
6,386		Total Ordinary Expenses	6,102	6,479	6	6,601	6,677	6,698		
-761		Operating Result	-621	-766	-23	-762	-760	-702		
-761		Total Comprehensive Income	-621	-766	-23	-762	-760	-702		

Legislative Assembly Secretariat
Statement of Assets and Liabilities on Behalf of the Territory
    Budget			Est.Outcome	    Planned		   Planned	   Planned	   Planned		
as at 30/6/11			as at 30/6/11	as at 30/6/12	   Var	as at 30/6/13	as at 30/6/14	as at 30/6/15		
   $'000			   $'000	     $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
44		Cash and Cash Equivalents	99	101	2	103	105	107		
17		Receivables	26	27	4	28	29	30		
0		Assets Held for Sale	19	19	-	19	19	19		
61		Total Current Assets	144	147	2	150	153	156		
		Non Current Assets								
23,127		Property, Plant and Equipment	22,983	22,641	-1	22,305	21,976	21,712		
23,127		Total Non Current Assets	22,983	22,641	-1	22,305	21,976	21,712		
23,188		TOTAL ASSETS	23,127	22,788	-1	22,455	22,129	21,868		
		Current Liabilities								
30		Payables	43	43	-	43	43	43		
92		Finance Leases	243	243	-	243	243	243		
519		Employee Benefits	610	766	26	918	1,070	1,222		
641		Total Current Liabilities	896	1,052	17	1,204	1,356	1,508		
		Non Current Liabilities								
226		Finance Leases	26	26	-	26	26	26		
90		Employee Benefits	21	64	205	107	149	192		
316		Total Non Current Liabilities	47	90	91	133	175	218		
957		TOTAL LIABILITIES	943	1,142	21	1,337	1,531	1,726		
22,231		NET ASSETS	22,184	21,646	-2	21,118	20,598	20,142		
		REPRESENTED BY FUNDS EMPLOYED								
11,637		Accumulated Funds	11,720	11,182	-5	10,654	10,134	9,678		
10,594		Reserves	10,464	10,464	-	10,464	10,464	10,464		
22,231		TOTAL FUNDS EMPLOYED	22,184	21,646	-2	21,118	20,598	20,142		

Legislative Assembly Secretariat
Budgeted Statement of Cash Flows on Behalf of the Territory
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
5,625		Cash from Government for EBT	5,481	5,713	4	5,839	5,917	5,996		
19		Other Revenue	19	19	-	19	19	19		
5,644		Operating Receipts	5,500	5,732	4	5,858	5,936	6,015		
		Payments								
4,835		Related to Employees	4,775	4,913	3	4,967	5,041	5,106		
691		Related to Superannuation	597	700	17	706	706	716		
96		Related to Supplies and Services	106	97	-8	163	167	171		
20		Other	20	20	-	20	20	20		
5,642		Operating Payments	5,498	5,730	4	5,856	5,934	6,013		
2		NET CASH INFLOW/ (OUTFLOW) FROM OPERATING ACTIVITIES	2	2	-	2	2	2		
		CASH FLOWS FROM INVESTING ACTIVITIES								
		Payments								
427		Purchase of Property, Plant and Equipment and Capital Works	287	228	-21	234	240	246		
427		Investing Payments	287	228	-21	234	240	246		
-427		NET CASH INFLOW/ (OUTFLOW) FROM INVESTING ACTIVITIES	-287	-228	21	-234	-240	-246		
		CASH FLOWS FROM FINANCING ACTIVITIES								
		Receipts								
427		Capital Injection from Government	287	228	-21	234	240	246		
427		Financing Receipts	287	228	-21	234	240	246		
427		NET CASH INFLOW/ (OUTFLOW) FROM FINANCING ACTIVITIES	287	228	-21	234	240	246		
2		NET INCREASE/ (DECREASE) IN CASH HELD	2	2	-	2	2	2		
42		CASH AT BEGINNING OF REPORTING PERIOD	97	99	2	101	103	105		
44		CASH AT THE END OF THE REPORTING PERIOD	99	101	2	103	105	107		

Legislative Assembly Secretariat
Statement of Changes in Equity on Behalf of the Territory
  2010-11			  2010-11	   2011-12		  2012-13	    2013-14	  2014-15		
    Budget			Est.Outcome	   Budget	     Var	  Estimate	    Estimate	  Estimate		
    $'000			    $'000	   $'000	      %	    $'000	     $'000	   $'000		
		Opening Equity								
11,971		Opening Accumulated Funds	12,054	11,720	-3	11,182	10,654	10,134		
10,594		Opening Asset Revaluation Reserve	10,464	10,464	-	10,464	10,464	10,464		
22,565		Balance at the Start of the Reporting Period	22,518	22,184	-1	21,646	21,118	20,598		
		Comprehensive Income								
-761		Operating Result for the Period	-621	-766	-23	-762	-760	-702		
-761		Total Comprehensive Income	-621	-766	-23	-762	-760	-702		
0		Total Movement In Reserves	0	0	-	0	0	0		
		Transactions Involving Owners Affecting Accumulated Funds								
427		Capital Injections	287	228	-21	234	240	246		
427		Total Transactions Involving Owners Affecting Accumulated Funds	287	228	-21	234	240	246		
		Closing Equity								
11,637		Closing Accumulated Funds	11,720	11,182	-5	10,654	10,134	9,678		
10,594		Closing Asset Revaluation Reserve	10,464	10,464	-	10,464	10,464	10,464		
22,231		Balance at the End of the Reporting Period	22,184	21,646	-2	21,118	20,598	20,142		
Notes to Budget Statements
Significant variations are as follows:
Statement of Income and Expenses on Behalf of the Territory
•	payments for expenses on behalf of  the Territory: 
–	the decrease of $0.144 million in the 2010‑11 estimated outcome from the original Budget is due to a reduction in non-executive members staff eligible termination payments; and 
–	the increase of $0.232 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to an adjustment to the level of funding for eligible termination payments.
•	employee expenses:  
–	the decrease of $0.1 million in the 2010‑11 estimated outcome from the original budget is mainly due to the decrease in other employee benefits; and 
–	the increase of $0.183 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is mainly due to an adjustment to the level of payments for eligible termination payments. 
•	superannuation expenses:  
–	the decrease of $0.094 million in the 2010-11 estimated outcome from the original budget and the increase of $0.103 million in the 2011‑12 Budget from the 2010‑11 estimated outcome are due to the level of superannuation returning to expected levels.
•	depreciation and amortisation:  
–	the decrease of $0.1 million in the 2010‑11 estimated outcome from the original budget is due to a reduction in value of the depreciable assets of property, plant and equipment as a result of savings on capital expenditure; and
–	the increase of $0.1 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to increased property, plant and equipment. 
Statements of Assets and Liabilities on Behalf of the Territory 
•	property, plant and equipment:
–	the decrease of $0.144 million in the 2010‑11 estimated outcome from the original budget is mainly due to the budgeted capital upgrade not being undertaken; and
–	the decrease of $0.342 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to a reduction of the carrying amount of the assets from depreciation.
•	current and non-current finance leases:  the decrease of $0.049 million in the 2010‑11 estimated outcome from the original budget is due to the fluctuation of the liability in two year lease periods on motor vehicles.
•	current employee benefits: 
–	the increase of $0.091 million in the 2010‑11 estimated outcome from the original budget follows from the impact of the 2009‑10 audited outcome; and
–	the increase of $0.156 million in the 2011‑12 Budget from the 2010‑11 estimated outcome follows from the impact of the 2009‑10 audited outcome and an increase in the provision for non-executive members’ employees, such as annual leave.
•	non-current employee benefits:  
–	the decrease of $0.069 million in the 2010‑11 estimated outcome from the original budget is mainly due to a reduced provision for non-executive members’ staff eligible termination payments; and
–	the increase of $0.043 million in the 2011‑12 Budget from the 2010‑11 estimated outcome is due to an increased provision for non-executive members’ employees accumulating long service leave.   
Statement of Cash Flows on Behalf of the Territory
Variances in the statement are explained in the notes above.
Statement of Changes in Equity on Behalf of the Territory
Variances in the statement are explained in the notes above.