offences in different offence categories from their index event and first reoffending event. Reoffending rates varied by offender demographics. Offenders aged 10 to 17 had a higher reoffending rate than offenders aged 18 years and over (64.0% and 44.4% respectively), while male offenders had a higher reoffending rate than females (46.9% and 36.3% respectively). As well as providing new information on reoffending patterns in Victoria, the report provides a basis for further research by the Council on reoffending. Figure 4: Cumulative reoffending rate by year following the index sentence in 2004–05 (n = 63,366) Cumulative percentage of all offenders Follow-up period 9.6 1 21.3 2 28.3 3 33.5 4 37.2 5 39.8 6 41.8 7 43.5 8 44.9 9 Current Sentencing Practices for Major Driving Offences In June 2015, the Council published Major Driving Offences: Current Sentencing Practices, a report examining current sentencing practices for four major driving offences between 2006–07 and 2012–13 (the ‘reference period’): culpable driving causing death; dangerous driving causing death; negligently causing serious injury (where driving related); and dangerous driving causing serious injury. The report presents sentencing outcomes at both the charge and the case level for each of the reference offences. Change in Median Sentence Maximum Penalty Increase The report examines sentencing outcomes for dangerous driving causing and negligently causing serious injury for the periods before and after increases to the maximum penalties for these offences. The report shows that, although there was a
FRD 22F Major changes or factors affecting performance 3–4 FRD 22F Subsequent events 79 Financial Report FRD 22F Application and operation of the Freedom of Information Act 1982 41 FRD 22F Compliance with building and maintenance provisions of the Building Act 1993 39 FRD 22F Statement on National Competition Policy 39 FRD 22F Application and operation of the Protected Disclosures Act 2012 43 FRD 22F Application and operation of the Carers Recognition Act 2012 – FRD 22F Details of consultancies over $10,000 42 FRD 22F Details of consultancies under $10,000 – FRD 22F Statement of availability of other information 38 FRD 24C Reporting of officebased environmental impacts 39 FRD 25B Victorian Industry Participation Policy disclosures 41 FRD 29A Workforce data disclosures –
SD 4.5.5 Risk management compliance attestation 42 SD 4.5.5.1 Ministerial Standing Direction 4.5.5.1 compliance attestation 41, 42 SD 4.2(g) Specific information requirements 2–43 SD 4.2(j) Signoff requirements 48–49 Financial statements required under Part 7 of the FMA SD4.2(a) Statement of changes in equity 52 SD4.2(b) Operating statement 50 SD4.2(b) Balance 51 SD4.2(b) Cash flow statement 53 requirements under Standing Directions 4.2 SD4.2(c) Compliance with Australian accounting standards and other authoritative pronouncements 64–66 SD4.2(c) Compliance with ministerial directions 77–79 SD4.2(d) Rounding of amounts 57 SD4.2(c) Accountable officer’s declaration 47 SD4.2(f) Compliance with model financial report 83 Other disclosures as required by FRDs in notes to the financial statements FRD 9A Departmental disclosure of administered assets and liabilities by activity 51, 60–62
FRD 11A Disclosure of ex gratia expenses – FRD 13 Disclosure of parliamentary appropriations 40, 53, 57, 66 FRD 21B Disclosures of responsible persons, executive officers, and personnel (contractors with significant management responsibilities) in the financial report 77–79 FRD 102 Inventories – FRD 103F Nonfinancial physical assets 53, 55, 60– 61 FRD 104 Foreign currency 76 FRD 106 Impairment of assets 59–61 FRD 109 Intangible assets – FRD 107A Investment properties – FRD 110 Cash flow statements 53, 77 FRD 112D Defined benefit superannuation obligations 72 FRD 113A Investments in subsidiaries, ventures, and associates in separate financial statements – FRD 114A Financial instruments – general government entities and public corporations 73–76 FRD 119A Transfers through contributed capital 51, 52 Legislation
Cash Flow Statement for the Financial Year Ended 30 June 2015 Notes 2015 $ 2014 $ Cash from operating activities Receipts Receipts from the Department of Justice and Regulation 1,688,636 1,683,329 Total receipts 1,688,636 1,683,329 Payments Payments to suppliers and employees (1,689,136) (1,680,384) Interest and other costs of finance paid – (360) Total payments (1,689,136) (1,680,744) Net cash flows from/(used in) operating activities 13(b) (500) 2,585 Cash from investing activities Sales of non-financial assets – 14,037 Net cash flows from/(used in) investing activities – 14,037 Cash flows from financing activities Payments Repayment of finance leases – (16,622) payments – (16,622) Net cash from/(used in) investment and financing activities – (2,585) Net increase/(decrease) in cash and cash equivalents (500) – Cash and cash equivalents at the beginning of the financial year 500 500 Cash and cash equivalents at the end of the financial year 13(a) – 500 The above cash flow statement should be read in conjunction with the notes to the financial statements included on pages 54–83.