The DELWP Financial Statements 2019-20 is comprised of: • The balance sheet as at 30 June 2020 • The comprehensive operating statement for the year then ended • The statement of changes in equity for the year then ended • The cash flow statement for the year then ended • Notes to the financial statements, including significant accounting policies

The financial statements cover the Department as an individual reporting entity and include all the controlled activities of the Department. Controlled activites are disclosed in the comprehensive operating statement, balance sheet, statement of changes in equity and cashflow statement.

The Department of Environment, Land, Water and Planning (DELWP) has presented its audited general purpose financial statements for the financial year ended 30 June 2019 in the following structure to provide users with the information about the department’s stewardship of resources entrusted to it.

The budget portfolio outcomes comprise the comprehensive operating statement, balance sheet, statement of changes in equity, cash flow statement, and administered items statement.

Comprehensive operating statement for the financial year ended 30 June 2021, Balance sheet as at 30 June 2021, Cash flow statement for the financial year ended 30 June 2021, Statement of changes in equity for the financial year ended 30 June 2021, 2. Funding delivery of our services, 3. The cost of delivering services, 4. Disaggregated financial information by output, 5. Key assets available to support output delivery, 6. Other assets and liabilities, 7. How we financed our operations, 8. Risks, contingencies and valuation judgements, 9. Other disclosures

The financial statements have been prepared in accordance with the Financial Management Act 1994 and applicable Australian Accounting Standards including Interpretations (AASs), issued by the Australian Accounting Standards Board (AASB). In particular, they are presented in a manner consistent with the requirements of AASB 1049 Whole of Government and General Government Sector Financial Reporting. They also comply with relevant Financial Reporting Directions and relevant Standing Directions issued by the Minister for Finance. The financial statements cover the Department as an individual reporting entity and include all the controlled activities of the Department. Controlled activities are disclosed in the comprehensive operating statement, balance sheet, statement of changes in equity and cashflow statement.

Administered items statement for the financial year ended 30 June 2020, Statement of changes in equity for the financial year ended 30 June 2020, Cash flow statement for the financial year ended 30 June 2020, Balance sheet as at 30 June 2020, Comprehensive operating statement for the financial year ended 30 June 2020

The budget portfolio outcomes provide a comparison between the actual financial statements of all general government-sector entities within the portfolio and the forecast financial information published in the Budget Paper No.5 2020-21 Statement of Finances (BP5).

Data set extracts from the Department of Health Annual Report for the 2020-21 financial year. Comprehensive operating statement for the financial year ended 30 June 2021, Balance sheet as at 30 June 2021, Cash flow statement for the financial year ended 30 June 2021, Statement of changes in equity for the financial year ended 30 June 2021, Administered items statement for the financial year ended 30 June 2021