18Annual reports for non-council managers

#### 18 Annual reports for non-council managers 18 Annual reports for non-council managers > > (1) For the purposes of section 3.30 of the Act, the annual report of a non-council manager is to include, unless the Minister determines differently by written notice given to the manager, the following in relation to the manager’s management operations— > > > > > (a) financial statements setting out details of income, expenditure, assets and liabilities, > > > > > (b) details of the value and condition of all assets (other than land) valued at— > > > > > > > (i) for a category 1 non-council manager—$50,000 or more, or > > > > > > > (ii) for a category 2 non-council manager—$5,000 or more, > > > > > (c) details of heritage items, > > > > > (d) details of the value of work and improvements undertaken costing more than— > > > > > > > (i) for a category 1 non-council manager—$50,000, or > > > > > > > (ii) for a category 2 non-council manager—$5,000, > > > > > (e) details of any insurance arrangements in place, > > > > > (f) details of the fire prevention and workplace health and safety measures in place, > > > > > (g) details of any plans of management, strategic plans, financial plans or business plans in place, > > > > > (h) details of any environmental management initiatives undertaken, > > > > > (i) details of leases, licences and permits that have been granted or are in force, including rent and fee levels, > > > > > (j) details of the purposes for which the land is used, > > > > > (k) any particulars of pecuniary interests recorded in the book referred to in clause 26 (3) of Schedule 5 to the Act, > > > > > (l) details of any grants or sponsorship received, > > > > > (m) details of employees and contractors, including details about any training provided to such persons, > > > > > (n) for a manager that is a statutory land manager with a board—the number of meetings of the board held during the financial year and records of attendance at those meetings, > > > > > (o) details of the manager’s compliance with any applicable guidelines for Crown land managers issued by the Department and published on its website. > > > > Note. > > > > Section 5 (2) of the [Cemeteries and Crematoria Act 2013](/view/html/inforce/current/act-2013-105) provides that if provision is made both by or under the [Crown Land Management Act 2016](/view/html/inforce/current/act-2016-058) and the [Cemeteries and Crematoria Act 2013](/view/html/inforce/current/act-2013-105) in relation to the exercise of functions by, or in respect of, a Crown cemetery operator in the same or substantially the same circumstances the function is not exercisable under the [Crown Land Management Act 2016](/view/html/inforce/current/act-2016-058). Section 99 of the [Cemeteries and Crematoria Act 2013](/view/html/inforce/current/act-2013-105) makes special provision for annual reports by Crown cemetery operators. > > > (2) If a non-council manager is appointed as the Crown land manager of more than one area of dedicated or reserved Crown land, the annual report must permit dissection of the matters referred to in subclause (1) for each area unless the Minister determines differently by written notice. > > > (3) If directed by the Minister by written notice to do so, a non-council manager must arrange for an annual report to be audited by a person approved by the Minister. > > > (4) If there are 2 or more non-council managers for dedicated or reserved Crown land, each manager must prepare an annual report in accordance with this clause to the extent to which the matters referred to in subclause (1) relate to the functions allocated to the manager under section 3.14 of the Act, except to the extent that the manager is not allocated the function of reporting those matters.