text:
You are here:
Report on Justice 2017
Download full report (PDF) - Download media release (PDF)
The Department experienced significant, but avoidable internal control issues in its payroll and finance functions following implementation of a new IT finance system (Justice SAP) and continued establishment of its Business Support Centre.
We found 94 internal controls issues, including 28 findings repeated from the previous year.
Unqualified audit opinions were issued for all agencies' 30 June 2017 financial statements. However, the Department and agencies using the Department as their service provider were impacted by the Justice SAP implementation and ongoing Business Support Centre establishment. The Department addressed the issues that may have affected the audit opinion. Work to address the underlying control deficiencies in the new finance system and processes is ongoing.
Early close procedures continue to help agencies prepare financial statements and complete audits on time. All agencies complied with the mandatory early close procedures set by NSW Treasury. However, we noted opportunities to improve other aspects of early close procedures, especially for agencies impacted by the Justice SAP and Business Support Centre issues.
NSW Police Force data shows the cost of the NSW Police Death and Disability scheme for the year ended 30 June 2017 was 5.45 per cent of total NSW Police Officers' remuneration (six per cent in 2016). This cost remains higher than the statutory target of 4.6 per cent.
The Fire and Rescue NSW Death and Disability Scheme's liability was $179 million at 30 June 2017, almost double the $92 million recorded at 30 June 2013. Fire and Rescue NSW advise the liability is projected to increase to $257 million by 30 June 2022. The increase is expected as new claims are made and those claims result in pensions, which on average are payable for 15 years.
During the year, the Department:
There were significant payroll and finance related issues resulting from the simultaneous implementation of the Justice SAP and establishment of the BSC. The Department addressed the financial reporting impacts by setting up a dedicated Finance/BSC/Project team, and engaging external firms to investigate and resolve issues. This work was costly, but enabled an unqualified audit opinion to be issued on the Department's 2016–17 financial statements. Implementation issues also meant some controls over financial information did not operate effectively throughout 2016–17.
The Department should:
The 2016–17 audits identified 94 internal control issues. Of these, 28 were repeat findings. Breakdowns and weaknesses in internal controls increase the risk of fraud and error.
At 30 June 2017, 14,877 (15,523 at 30 June 2016) or 37.6 per cent (36.0 per cent) of full time equivalent (FTE) employees' leave balances exceeded the State's 30-day target, of which 70.0 per cent related to front line staff in NSW Police and the Department.
Agencies advise the target is more difficult to achieve for front line staff who accrue more than 20 days of annual leave per annum. The higher accrual rate for front line staff is due to the nature of their work.
Cluster agencies with annual leave balances above the State's target should:
Agencies should particularly focus on employees who have taken little or no leave in the last 12 months.
Data from the NSW Bureau of Crime Statistics and Research shows the rate of reoffence by perpetrators of domestic violence decreased slightly between 2014–15 and 2015–16, but remains 4.8 percentage points higher than the NSW Premier's priority target of 10.7 per cent.
The Department's data shows a consistent increase in reoffending rates over the last five years. A $237 million program to reduce reoffending was announced in August 2016. The full impact on reoffending rates of the new initiatives will not be known for several years.
The Department should reassess the sufficiency and effectiveness of measures aimed at reducing reoffending, including the recently announced initiatives, if the State priority target is to be met by 2019.
Statistics from the NSW Centre for Road Safety shows that New South Wales' road fatalities per 100,000 people decreased from 5.1 deaths to 4.6 deaths per 100,000 people in 2016–17. This is slightly above the State's priority to reduce road fatalities by at least 30 per cent from 2011 levels by 2021.
Australian Bureau of Statistics data shows that the downward trend in most crimes in New South Wales since 2012 is better than the national trend, except for murder. The data also shows the rate of sexual assault increased in each of the last five years, and is the only crime to increase overall since 2012.
Department data shows that the NSW prison system continues to operate at close to its operational capacity. The operational vacancy rate of NSW prisons was 1.1 per cent at 27 August 2017, which is significantly less than the 5.0 per cent recommended buffer. The rate of inmate growth however slowed to 5.1 per cent in 2016–17, compared to 11.8 per cent in the prior year. The Department should ensure its measures to reduce reoffending are not compromised by continued overcrowding.
A number of unaudited indicators suggest inmate access to some resources and services has not kept pace with increases in prison populations. For example, since 2012–13, the ratio of nurses to inmates has decreased from 3.2 to 2.6 nurses per 100 inmates. The average time inmates in NSW spend out-of-cell each day has fallen from 11 to 8 hours, which is less than any other Australian jurisdiction.
The Department's data shows that after falling in 2015–16, the backlog of cases in the NSW District Court increased again in 2016–17. The age of cases however decreased in 2016–17 compared to 2015–16.
A working group, which includes the Department and the Chief Judge of the District Court, has identified a number of new measures to address the backlog. The Department needs to assess whether these measures will be sufficient, given that the backlog increased again in 2016–17.
Department data shows the annual cost of a juvenile detainee decreased from $355,444 to $335,840 (5.5 per cent) in the three years since 2014–15 when it was first raised as an issue. The decrease in the average annual cost per juvenile is reflected in reduced operating expenses within the Juvenile Justice division of the Department, which fell by $12.0 million or 6.9 per cent over the same period.
Data from the Office of the NSW Rural Fire Service shows that the total hectares of completed hazard reduction works decreased 50.7 per cent in 2016–17 compared to 2015–16. The Service attributes the decrease in hazard reduction work to adverse weather conditions during the peak burning period in 2016–17.
This report provides Parliament and other users of the Justice cluster agencies' financial statements with audit results, observations, conclusions and recommendations for:
The commentary in this report covers the following cluster agencies:
* The law and order agencies comprise all Justice cluster agencies other than those in the emergency services group.
** Refers to the consolidated entity. The Police Integrity Commission became the Law Enforcement Conduct Commission from 1 July 2017.
The Department of Justice (the Department) is the lead agency in the cluster.
The Justice cluster was impacted by 'Administrative Arrangements (Administrative Changes - Public Service Agencies) Order 2017'. Effective from 1 April 2017:
Return to top
Financial reporting is an important element of good governance. Confidence in public sector decision making and transparency is enhanced when financial reporting is accurate and timely. Appropriate financial controls help ensure the efficient and effective use of resources and administration of agency policies. They are essential for quality and timely decision making.
This chapter outlines audit observations, conclusions and recommendations for financial reporting and controls of Justice cluster agencies.
Unqualified audit opinions were issued for all agencies' 30 June 2017 financial statements. Sufficient audit evidence was obtained to conclude the financial statements were free of material misstatement. However, some cluster agencies were impacted by the Justice SAP and Business Support Centre issues noted below, and there were a number of changes to the financial statements initially submitted to the Auditor-General for audit.
The table below shows timeliness of financial reporting and internal control weaknesses reported in our management letter by risk. Further details on management letter findings are included in the internal controls section, paragraph 2.5.
* The audit report on the Department's 2016–17 financial statements was issued one day later than the statutory deadline.
** Treasury exempted the Police Integrity Commission from mandatory early close procedures due to the uncertainties created by the (then) impending transition of the Commission to the Law Enforcement Conduct Commission.
*** Early close procedures were not performed by The Trustees of the Anzac Memorial Building due its size and nature of operations.
^ Repeat issues are included in the High, Moderate or Low Management Letter Findings.
Note: Management letter findings are based either on final management letters issued to agencies, or draft letters where findings have been agreed with management.
The Audit Office completed the audits and issued the audit opinions on all cluster agencies' financial statements within statutory deadlines, except for the Department. The Department provided signed financial statements to the Audit Office on 29 September 2017, and the audit opinion was issued two business days later on 4 October 2017. The statutory deadline for the Department's audit opinion was 3 October 2017.
Justice cluster agencies complied with Treasury's mandatory early close requirements with all agencies submitting proforma financial statements, and non-financial asset valuations performed within the due date. However, some agencies can improve the effectiveness of early close procedures by:
Some agencies' procedures were impacted by the Department's Justice SAP, and Business Support Centre implementations, such as their ability to reconcile inter-agency balances and transactions, and to reconcile and review key account balances.
Treasury Circular 16/13 'Agency guidelines for the 2016–17 Mandatory Early Close' limited the mandatory early close procedures to non-financial asset valuations and proforma financial statements. Treasury encouraged agencies to maintain the disciplines implemented over the last few years and recommended they complete the additional good practice procedures listed in the circular.
Early close procedures aim to bring forward year-end activities, such as valuing assets and resolving financial reporting issues, to reduce reporting timeframes and improve quality.
Law and order
Department of Justice
The Department advises that in 2016–17 they issued 1,711 restitution orders with a value of $12.4 million, and recovered $3.8 million from convicted offenders. Over the last five years, restitution orders of $73.8 million have been issued compared to estimated recoveries of $21.9 million, implying a recovery rate of 30 per cent of recognised debts.
The table below shows the value of the restitution debts raised and the recoveries from offenders over the last five years.
* Debts are written off in accordance with Section 17 of the Limitation Act 1969, which limits enforcement of judgement debts to 12 years after the judgement.
Source: Department of Justice financial statements.
Victims of violent crime are entitled to financial support, even if the offender is unknown or not convicted. Restitution orders can be levied against convicted offenders to recover the financial support paid to victims. Levies are paid into the Victims Support Fund.
The NSW Police Force
NSW Police data shows that the cost of the NSW Police Death and Disability scheme (Police Blue Ribbon scheme) for the year ended 30 June 2017 was 5.45 per cent of total NSW Police Officers' remuneration (six per cent in 2016). This cost remains higher than the statutory target of 4.6 per cent.
The cost of the Police Blue Ribbon Scheme premium fell 10.4 per cent to $109 million in 2016–17 ($122 million in 2015–16). The decrease was mainly due to improved claims' experience and Total and Permanent Disability incidence rate. This decrease was partially offset by salary increases.
Despite the recent decrease, the cost of the scheme as a percentage of total NSW Police Officers' remuneration continues to remain above the statutory target rate of 4.6 per cent, as it has since 2012.
Source: NSW Police Force financial statements and insurance provider.
The breakdown of NSW Police's insurance schemes over the past five years is shown below:
Source: NSW Police Force financial statements
In 2016–17, the old Death and Disability scheme continued to recognise net income because recoveries exceeded payouts. The scheme required officers who received Total and Permanent Disability payments to pay back the Partial and Permanent Disability benefits they had previously received.
NSW Police received 32 recoveries from officers in 2016–17 (55 in 2015–16). The average value of each was $408,000 ($409,000), which is 0.2 per cent lower than the previous year. NSW Police Officers contribute up to 1.8 per cent of their salary towards the cost of the Blue Ribbon premium. The remainder is funded by NSW Police. Contributions by Police Officers in 2016–17 totalled $26.4 million ($26.2 million) representing 24.1 per cent (21.5 per cent) of the total premium.
Three insurance schemes cover death and disability for NSW Police Officers:
Monitoring the performance of these schemes is important to ensure adequate funds are available to meet claims, premiums are kept at a reasonable level and NSW Police can budget to meet the costs. In 2011, a statutory target was determined which requires the cost of the Blue Ribbon scheme to fall below 4.6 per cent of NSW Police Officers' remuneration.
In our recent 2016 performance audit follow up 'Preventing and Managing Worker Injuries', NSW Police continued its Workforce Improvement program initiatives and introduced further injury prevention initiatives, improved the quality of performance information and reporting on injured officers and transitioned many initiatives into business as usual practices.
During 2016–17, the number of income protection claims increased to 583 (467 in 2015–16). The Blue Ribbon scheme paid $14.0 million for claims in 2016–17 ($10.3 million) with an average claim payment of $24,029 ($22,049 in 2015–2016).
Source: NSW Police Force insurance provider
Total claim payments are expected to grow over the next few years as existing claims are paid and new claims are received. Claims are paid monthly and may extend to a maximum of seven years under this policy.
NSW Police's self managed income protection scheme covers NSW Police Officers who did not meet the 'at work' test when the new scheme started on 20 January 2012. The scheme's cost decreased to $3.2 million in 2016–17 ($4.0 million in 2015–16).
The average claim paid was $26,049 ($27,257 in 2015–2016).
^ NSW Police Force financial statements (audited)
^ NSW Police Force (unaudited)
Emergency Services
Fire and Rescue NSW Death and Disability Scheme
The Scheme's liability is $179 million at 30 June 2017, almost double the $92 million recorded at 30 June 2013. Fire and Rescue NSW advise that the liability is projected to increase to $257 million by 30 June 2022.
The scheme liability is expected to increase each year as new claims are made and those claims result in pensions, which on average are payable for 15 years. Therefore, the cost of new claims incurred each year exceeds payments for existing claims.
Fire and Rescue NSW's projections over the next five years are shown in the following graph:
Note: The decrease of liability from 2016 to 2017 is mainly due to a change in the discount rate.
Source: Fire and Rescue NSW (audited from 2013 to 2017 and unaudited from 2018–2022).
The Fire and Rescue NSW Death and Disability Scheme was established in 2003, to fund death, total and permanent incapacity and partial and permanent incapacity benefits for permanent and retained firefighters. Partial and permanent incapacity payments are paid by Fire and Rescue NSW while death and total permanent incapacity payments are paid by the Crown Employees (NSW Fire Brigades Firefighting Staff Death and Disability) Superannuation Fund (Crown Fire Fund).
Cluster agencies recorded a combined operating surplus of $662 million in 2016–17 (combined deficit of $308 million in 2015–16). The financial results included:
The surplus in law and order agencies mainly reflects increased appropriations for capital purposes of $395 million, which will fund the Department's ongoing prison bed capacity program and criminal justice reforms.
The increase in revenue in the cluster from $11.7 billion in 2015–16 to $12.5 billion in 2016–17 also mainly reflects higher government contributions. The Department's appropriations increased by $607 million for both recurrent and capital purposes, mainly to fund the above programs.
Cluster expenditure decreased by $190 million, mainly due to:
Expenditure in emergency services agencies rose by $66 million, mainly due to:
Cluster assets increased from $8.5 billion at 30 June 2016 to $8.8 billion at 30 June 2017 because of revaluation increases for correctional centres and capital investments in the Department's prison bed capacity program. Total liabilities decreased from $2.5 billion at 30 June 2016 to $2.1 billion at 30 June 2017 due to the transfer of some agencies' net defined benefit superannuation liabilities to the Crown including, $81.3 million for NSW Trustee and Guardian, $37.3 million for Legal Aid Commission of New South Wales and $13.4 million for the Crown Solicitor's Office.
Appendix four summarises key financial information for each agency.
Our 2016–17 audits identified one high risk issue relating to the Department's Justice SAP implementation and concurrent Business Support Centre establishment.
During the year, the Department:
There were significant payroll and general finance related issues resulting from the Department's implementation of the interrelated Justice SAP and BSC projects. These included:
The Department addressed the financial reporting impacts of the issues through a dedicated Finance/BSC/Project team, and by engaging external accounting firms to investigate and resolve issues. This work enabled an unqualified audit opinion to be issued on the Department's 2016–17 financial statements. The Department is still in the process of fully reinstating controls over financial information.
A commonly cited contributor to the issues was the lack of recognition of the inter-dependency between the BSC and Justice SAP projects. Other general project management deficiencies that contributed to the issues include:
Some of these issues were similar to those identified in the Department's May 2015 Post Implementation Review of the LifeLink system. Details can be found in the 2015 Auditor-General's Report to Parliament, Part One Law and Order.
Management advise they spent an unbudgeted $2.0 million in 2016–17 addressing implementation issues to a stage that allowed presentation of materially correct financial statements. However, the Department expects to spend a further $21.0 million in 2017–18. The cost to fully address and rectify implementation issues and reinstate proper internal controls could be up to $23.0 million.
We found 94 internal controls issues across the cluster, including 28 findings repeated from the previous year. Breakdowns and weaknesses in internal controls increase the risk of fraud and error. We report deficiencies in internal controls, matters of governance interest and unresolved issues identified during our audits to management and those charged with governance. We do this through our Management Letters, which include our observations, related implications, recommendations and risk ratings.
The table below describes the common issues identified in the cluster by category and risk rating.
The Office of the NSW Rural Fire Service should recognise and value its inventories.
The Office of the NSW Rural Fire Service advises it will revise its accounting practices and commence recognising and valuing inventory in its balance sheet, and expensing it when it is consumed from 1 July 2018.
Currently these inventories, which are warehoused until required in emergencies, are expensed when they are purchased. In 2015, the Independent Commission Against Corruption recommended the Office of the NSW Rural Fire Service account for its inventories to help prevent further frauds. Two of the four corruption prevention recommendations have been implemented. The remaining two recommendations, dealing with inventory are planned for implementation on 1 July 2018.
The activity in the Justice cluster continued to increase, with base salaries and wages increasing by 3.0 per cent and other expenditure by 0.4 per cent compared to the prior year. While the increase in base salaries and wages of 3.0 per cent was more than the 2.5 per cent pay increase, overall employee related expenses across the cluster was within budget.
Crown employees received a 2.5 per cent pay increase from the commencement of the first full pay period on or after 1 July 2016. Salary and wage variations from the 2.5 per cent award increase generally reflected changes in the number of full time equivalent staff.
The table below shows base salaries and wages and other expenses of cluster agencies in the last three years.
* * Excludes superannuation, long service leave, workers compensation, payroll tax, fringe benefits tax and redundancy payments.
** Refers to the consolidated entity.
Source: Agencies financial statements (audited).
Staffing levels in the Department, the Legal Aid Commission of New South Wales, and the Office of the Director of Public Prosecutions increased in response to activity within the Justice cluster, such as increases in the number of inmates, increased court registrations, and initiatives to address the District Court backlog.
NSW Trustee and Guardian's salary and wages fell by 6.4 per cent, following redundancies associated with the operational changes referred to below. The full time equivalent positions in the Police Integrity Commission also decreased following administrative changes.
The Office of the NSW State Emergency Service increased their staffing levels to fill vacant positions, and to work on corporate projects. The increase in salary and wages was within the Office's approved budget.
The NSW Trustee and Guardian implemented a new fee structure from 1 July 2016, following recommendations from the Independent Pricing and Regulatory Tribunal (IPART) in October 2015.
Under the new structure, NSW Trustee and Guardian's service fees decreased by $5.3 million or 8.1 per cent to $60.0 million in 2016–17. This was offset by NSW Government contributions of $15.1 million ($941,000 in 2015–16), including a one-off $9.0 million reimbursement of redundancy payments.
The new structure reduced investment management fees by 40 to 65 basis points to 10 basis points (0.10 per cent), and increased the management fee on directly managed Financial Management clients by 30 basis points (0.30 per cent) to 1.4 per cent.
The NSW Trustee and Guardian responded to the new fee structure by changing aspects of its operations to generate efficiencies. Changes included a new business model involving a centralised Service Centre and revised branch and specialist services. The new business model is expected to enable NSW Trustee and Guardian to break even over the next two years.
Reducing annual leave to meet the State target continues to be challenging for the Justice cluster. Over a third of the cluster's employees have annual leave balances in excess of the target, despite a 3.9 per cent improvement since 2015.
At 30 June 2017, 14,877 (15,523 at 30 June 2016) or 37.6 per cent (36.0 per cent) of full time equivalent (FTE) employees had leave balances exceeding the State's 30 day target.
Cluster agencies with annual leave balances exceeding the State's target should:
The table below shows movements in the number of FTE employees with annual leave balances above the State's target, over a three-year period.
Source: Provided by agencies (unaudited).
The number of FTE employees with annual leave balances above the State's target:
NSW Police advise:
The implications of excessive leave balances include:
Front line staff in NSW Police and the Department had over 70.0 per cent of the cluster's leave balances which were above the State's target at 30 June 2017. Agencies advise the target is more difficult to achieve for front line staff, because they are entitled to more than 20 days of annual leave per annum. The higher accrual rate recognises that front line staff need more leave than administrative staff, due to the nature of their work. The Department and NSW Police are the highest employers of frontline staff in the cluster.
The Corrective Services NSW division of the Department continues to be impacted by increasing inmate numbers in the NSW prison system. This reduces the opportunity for frontline staff to take annual leave.
Treasury Circular TC16/03 'Managing Accrued Recreation Leave Balances' requires agencies to manage accrued employee recreation leave balances to a maximum of 30 days or less on an ongoing basis, within the constraints of relevant industrial instruments and legislation.
A 2012 report by the NSW Auditor-General reported that the New South Wales public sector takes more sick leave than any other jurisdiction in Australia. This year agencies in the cluster recorded increases in leave taken.
Justice cluster data shows that sick leave across the cluster increased by two hours per full time equivalent employee (two per cent) in 2016–17. The total cost of sick leave was estimated at $150.2 million in 2016–17 ($146.2 million in 2015–16).
Effectively managing sick leave is challenging for many agencies. Each FTE employee in the cluster took an average of 72.3 hours sick leave in 2016–17 (70.3 hours in 2015–16). This exceeds the 2015–16 public sector average of 67.1 hours per FTE employee referred to in the Public Service Commission's 'Workforce Profile Report 2016'.
NSW Police data shows that sick leave taken by their administrative employees increased 5.2 hours (7.9 per cent) per FTE employee from the prior year, the first increase since 2014.
Administrative employees' sick leave decreased in the Department by 8.6 hours (13.7 per cent) from the prior year.
The table below shows sick leave taken by administrative staff in the Department and NSW Police, which are the biggest employer agencies in the Justice cluster.
Source: Provided by agencies (unaudited)
Emergency services employees took on average 3.6 hours more sick leave in 2016–17 than in the previous year. The average sick leave taken per FTE employee was 90.4 hours in 2016–17 (86.8 hours in 2015–16). It is not unexpected for agencies with front line staff to have a higher level of sick leave than the public-sector average.
In 2016–17, average sick leave rose by 5.2 per cent at Fire and Rescue NSW, 2.4 per cent at the Office of the NSW State Emergency Service, but fell by 3.1 per cent at the Office of the NSW Rural Fire Service.
Source: Provided by agencies (unaudited)
TC14/13 'Managing Sick Leave Policy' allows agencies to adopt a range of strategies that suit the workplace to help address genuine illness and sick leave abuse by employees. The strategies include:
Data from the Department and NSW Police shows that sick leave taken by frontline staff at the Department decreased by 11.4 hours (11.4 per cent) and at NSW Police by 1 hour (1.5 per cent) from the prior year.
NSW Police advise that their Workforce Program Improvement Initiatives have helped reduce the extent of sick leave taken by frontline staff.
Sick leave taken by the Department's frontline staff, mainly custodial officers within the Corrective Services NSW and Juvenile Justice divisions, was 30.8 per cent more than the 2015–16 public sector average of67.1 hours. Given the nature of the custodial officer role, a higher rate of sick leave than the public-sector average is not unexpected.
Source: Provided by agencies (unaudited)
Data from agencies shows that workers' compensation claims increased across the cluster by 198 claims (4.5 per cent) in2016–17. The largest increase was at NSW Police where workers' compensation claims increased by 153 claims (5.2 per cent).
Source: Provided by agencies (unaudited)
Employee injury rates in the Corrective Services NSW division, which includes prison officers, is the highest in the Department. The division's claims represent 67.6 per cent of all Department claims in 2016–17 (68.6 per cent in 2015–16). The most common cause of claims for prison officers is injuries sustained while forcefully dealing with and restraining inmates, during physical training exercises or while responding to incidents.
Source: Provided by agencies (unaudited)
The Department is implementing the following initiatives to reduce workplace injuries to prison officers:
A parliamentary committee is holding an inquiry into bullying, harassment and discrimination within emergency services agencies, including Fire and Rescue NSW, Office of the NSW Rural Fire Service, Office of the NSW State Emergency Service and NSW Police. Hearings were held between September and November 2017.
The committee will inquire into and report on whether emergency services agencies have:
For details, refer to the Parliament of New South Wales website.
NSW Police data shows that frontline staff recorded average workplace injury leave of 65.6 hours per FTE employee in 2016–17 (57.9 hours in 2015–16), a 13.1 hour (25.0 per cent) increase over the last four years.
*Relates to workplace injury excluding all other sick leave
Source: NSW Police Force (unaudited)
NSW Police lost 118.7 hours per FTE employee in 2016–17 (112.9 hours in 2015–16) for sick leave and workplace injury leave across frontline and administrative staff.
Workplace injury leave includes workers' compensation leave and any other leave (other than sick leave) for workplace injuries.
Achievement of government outcomes can be improved through effective delivery of the right mix of services, whether from the public, private or not for profit sectors. Service delivery reform will be most successful if there is clear accountability for service delivery outcomes, decisions are aligned to strategic direction and performance is monitored and evaluated.
The Justice cluster is an integrated cluster with key service delivery inter-dependencies. Achieving State priorities and ensuring communities are safe requires both upstream and downstream agencies to be adequately resourced. This is a delicate balance. Increases in frontline policing can subsequently impact the court system. Court backlogs can in turn increase prison overcrowding, and limit the opportunities for inmate rehabilitation. Failure to successfully rehabilitate prisoners and prevent reoffending could impact future police resourcing.
This chapter outlines our audit observations, conclusions and recommendations related to service delivery by agencies in the Justice cluster for 2016–17.
A key objective of public sector reform is to improve performance and create a culture of accountability. Performance reporting against benchmarks and targets is an effective measure of the success of these reforms.
The NSW Premier refers to 12 Premier's and 18 State priorities as areas of focus for the NSW Government.
Priorities relevant to the Justice cluster comprise:
Targets have been established to measure the government's progress in achieving each priority.
Data from the NSW Bureau of Crime Statistics and Research (BOCSAR) shows that the rate of reoffence by perpetrators of domestic violence decreased slightly between 2014–15, and 2015–16, but remains 4.8 percentage points higher than the NSW Premier's priority target of 10.7 per cent. It is unclear whether the overall unfavourable trend between 2011–12 and 2015–16 is due to greater public awareness and reporting of incidents and/or a real increase in domestic assaults.
^ The 2019 Premier's priority target was increased from 9.2 per cent to 10.7 per cent during the year.
Source: BOCSAR
The rate of repeat domestic violence assaults in 2016–17 also decreased slightly according to NSW Police, who refer to a 0.2 percentage point fall.
Sourced from NSW Police Force Corporate Plan (unaudited)
In August 2016, the NSW Government launched the 'NSW Domestic and Family Violence Blueprint for Reform 2016–2021: Safer Lives for Women, Men and Children'. This is a five year plan to reform the domestic violence system in New South Wales, and includes directions and actions to:
Further information can be found at: http://domesticviolence.nsw.gov.au/publications/blueprint.
The 2016–17 State Budget allocates $44.0 million over the next four years to help meet the Premier's target. Measures include GPS tracking of high risk offenders, behavioural change programs for higher-risk perpetrators and establishment of NSW Police Domestic Violence High Risk Offender Teams across the State.
BOCSAR crime statistics show that LGAs with stable or falling rates of violent crime increased to 98.6 per cent at 30 June 2017 (94.5 per cent at 30 June 2016). This achieves the target in the State Priority Plan of 98 per cent of LGAs with stable or falling rates of violent crime by 2019.
Some initiatives implemented by NSW Police to reduce violent crime rates include:
Quarterly BOCSAR crime statistics are used to measure progress against the State priority. These show violent crime trends by LGA in the final month of a 24 month period.
Department data shows that contrary to the State priority of reducing adult reoffending by five per cent by 2019, the rate has continued to increase.
The rate of prisoner reconviction within 12 months following release from custody rose to 39.5 per cent in the year ended 31 December 2015, an increase of 5.3 percentage points over the five years since 2011.
Note: Results for re-offending are reported in calendar years and are not available for 18 months. The most recent available reporting period is calendar year 31 December 2015.
Source: Department (unaudited)
The rate of offender reconviction within 12 months following a non-custodial penalty similarly rose, increasing to 18.9 per cent in the year ended 31 December 2015. The rate has increased 4.2 percentage points over the five years since 2011.
Note: Results for re-offending are reported in calendar years and are not available for 18 months. The most recent reporting period is calendar year 31 December 2015.
Source: Department (unaudited)
The above performance measures are the only measures agreed with the NSW Government to track progress against this State priority.
Further information on reoffending is provided by Productivity Commission data, which shows that the rate of offenders returning to prison or Corrective Services NSW within two years also continues to rise. The most recent 2015–16 Productivity Commission data shows that in New South Wales over half of the prisoners released in 2013–14 had returned to prison or Corrective Services NSW by 2015–16. The 2015–16 rates in New South Wales increased by 2.6 per cent and 2.2 per cent respectively compared to 2014–15 data, and remain above the national average.
* Includes prison sentence or community corrections order
Source: Productivity Commission's Report on Government Services 2017 (unaudited).
The Report on Government Services 2017 notes that 'Repeat offender data are difficult to interpret. A low proportion of repeat offenders may indicate an effective justice system discouraging repeat offending. However, a high proportion of repeat offenders may indicate more effective policing.'
The Department further advised that a broad range of factors influence reoffending, including those beyond the control of the Department. In particular policing activity, including the targeting of offenders with existing convictions, may result in an increased number of arrests and reconvictions, and an increase in the reoffending rate.
When a prisoner enters custody in New South Wales, there is an expectation that they will be offered therapeutic programs to reduce the risk of reoffending. The following table shows that in 2016–17, 75 per cent of prisoners with identified program needs reached the earliest date they could be released to parole without completing recommended programs, which is similar to that reported for 2015–16.
Source: Department (unaudited)
Some prisoners continue to complete programs after they are released. The Department advises that after including prisoners who complete their programs following release into the community, the program completion rate was 33.5 per cent in 2016–17 (31.9 per cent in 2015–16).
The Auditor-General released a report on 'Therapeutic Programs in Prisons' in May 2017, which found that:
Corrective Services NSW does not ensure that eligible prisoners receive timely programs to reduce the risk they will reoffend on release. Most prisoners who need programs do not receive one before their earliest release date. These prisoners can be released with no intervention or held in prison longer waiting a program. Additionally, programs have not been systematically evaluated to confirm they are helping to reduce reoffending in NSW.
The Department advises that they have a program of outcome evaluations underway for reducing reoffending measures, and that robust evidence of the effectiveness of those programs will not be available until the programs have been in place for a suitable amount of time and can be subject to evaluation.
In August 2016, the Minister for Corrections announced a $237 million program to reduce reoffending. The Department's initiatives to reduce reoffending in 2016–17 included:
The impact of the new initiatives on reoffending rates will not be known for several years.
Statistics from the NSW Centre for Road Safety shows that New South Wales' road fatalities decreased from 5.1 deaths to 4.6 deaths per 100,000 people in 2016–17. This is slightly above the State priority target to reduce road fatalities by at least 30 per cent from 2011 levels by 2021.
Source: NSW Centre for Road Safety (unaudited)
NSW Police is working collaboratively with partner agencies to enable the free flow of traffic and promote road safety through education, innovation and targeted enforcement.
Australian Bureau of Statistics data shows that the downward trend in most crimes in New South Wales since 2012 is better than the national trend, except for murder which remained at 2011–12 levels compared to a 6.6 per cent decrease nationally. Crime statistics from the Bureau of Crime Statistics and Research demonstrate that a significant number of murders are domestic violence related. In 2016–17 there were 29 domestic violence related murders (25 in 2015–16).
Rates of sexual assault in New South Wales increased in each of the last five years. It is the only crime to increase overall since 2012. The Auditor-General's May 2017 performance audit report on 'Therapeutic Programs in Prisons' noted that the number of intensive programs delivered for sex offenders has decreased since 2012, which is contrary to the increasing trend in convictions. This implies that the mix of programs available in Corrective Services NSW may be out of step with the needs of prisoners.
The Department advises that they apply interventions that are matched to the criminogenic needs of offenders, rather than crime type.
* National data on assaults is not available.
** Kidnapping/abduction statistics for New South Wales include 'deprivation of liberty' offences, which are not included for other jurisdictions. New South Wales encourages reporting of all incidents, even if not investigated. This information is used for intelligence purposes.
Source: Australian Bureau of Statistics (unaudited). The Bureau acknowledges not all crimes are reported or recorded by police in the various jurisdictions. This impacts comparability of recorded crime levels between states.
New South Wales has outperformed the national average in addressing the State's law and order priorities. Between 2012 and 2016, New South Wales recorded falls in eight crime categories compared to the national average, where falls were recorded in six categories. Between 2015 and 2016 New South Wales recorded falls in five crime categories, compared to only one nationally.
Department data showed that the NSW prison system continues to operate at close to its operational capacity. The inmate population reached 13,253, compared to an operational capacity of 13,402 beds on 27 August 2017. This equates to an operational vacancy rate of 1.1 per cent.
The Commissioner of Corrective Services NSW has previously referred to a 5 per cent operational capacity buffer as target spare capacity to enable the efficient and effective management of the inmate population. The operational vacancy rate of 1.1 per cent on 27 August 2017 is significantly less than the 5 per cent target.
Department data shows the average daily number of inmates increased by 626 to 12,931 in 2016–17 (12,305 in 2015–16) while average daily prison operational capacity increased by 816 beds to 14,106. However, the system's capacity was only designed to cater for 10,518 (10,244) inmates. This implies an occupancy rate of 123 per cent of the prison system's design capacity.
The Productivity Commission notes that prisons need spare capacity to manage the prison population. Accordingly, occupancy rates close to but not exceeding 100 per cent of design capacity are desirable. However, according to the Productivity Commission, the average daily design capacity occupancy rate for the NSW prison system in 2015–16 was 120.1 per cent (112 per cent), well above the national rate of 111.4 per cent.
The graph below shows the design and operational capacity of all prisons compared to daily average inmate numbers in the NSW prison system.
Source: Government (unaudited)
While the daily average prison population continued to increase in 2016–17, the rate of increase decreased from 11.8 per cent in 2015–16 to 5.1 per cent in 2016–17. This lower rate was fortunate, as the design capacity of NSW prisons only increased by 2.7 per cent, and the operational capacity by 6.1 per cent over the same period.
Design capacity is the number of beds prisons were originally built to hold. Operating capacity is the number that can be accommodated while maintaining program and service levels. A previous Inspector of Custodial Services (the Inspector) noted that the 'elasticity of operational capacity allows overcrowding to be made opaque to inquiry', when discussing the differences between operational and design capacity. Operational bed capacity can be changed by, for example, installing more beds in existing cells without increasing resources and services. The Inspector acknowledged that design capacity also has definitional problems.
The Department provided the following comments on design capacity:
A number of unaudited indicators suggest that inmate access to some resources and services has not kept pace with increases in prison populations. For example, since 2012–13 the ratio of nurses to inmates has decreased from 3.2 to 2.6 nurses per 100 inmates, and the average time inmates spend out-of-cell each day has fallen from 11 to 8 hours. However, not all indicators have deteriorated. The waitlist time for inmates to see a doctor decreased from 28 to 24 days, and the percentage of employed eligible inmates increased from 72.4 to 78.4 per cent over the same period.
The most current Productivity Commission information on out-of-cell hours is 2015–16 data in the Report on Government Services 2017. This report shows New South Wales prisoners' average time out-of-cell of 7.8 hours across all prisons in 2015–16, was the lowest of any Australian jurisdiction. The biggest difference was in secure prisoners in New South Wales, who spent on average only 6.5 hours out-of-cells, 29.3 per cent less time than the national average of 9.2 hours. Prisoners in open custody spent 10.1 hours per day out-off-cells, which is 19.8 per cent less than the national average of 12.6 hours.
The Department advises that average out-of-cell hours marginally increased in 2016–17 to 8.0 hours (7.8 hours in 2015–16) across all prisons, with secure prisoners spending on average 6.8 hours per day out-of-cells (6.5), and prisoners in open custody 10.1 hours (10.1 hours). The Department also advises that Corrective Services NSW is undertaking benchmarking, which includes targets to support greater time out-of-cells.
The Productivity Commission defines 'time out-of-cells' as the average number of hours in a 24 hour period that prisoners are not confined to their cells or units, during which prisoners can participate in activities such as work, education and training, wellbeing, recreation and treatment programs. A relatively high or increasing average time out-of-cells per day is desirable.
While out-of-cell hours marginally increased in 2016–17, the ratio of employed to eligible inmates marginally decreased by 2.0 per cent to 78.4 per cent (80.4 per cent to in 2015–16). The Department attributes the fall to the 5.1 per cent increase in the inmate population, which has exceeded the increase in work opportunities the Department has been able to offer. Internal work opportunities within the Department include working in the Prefabricated Modular Cell manufacturing program, and making and installing beds and security fencing in correctional centres.
Nurse to inmate ratios, nurse waiting times, average out-of-cell hours and employed inmate rates are indicators of the Department's performance in providing safe, secure and humane custodial environments, and programs that reduce the risk of re-offending and maximise the chances of successful reintegration into the community. A challenge has been maintaining resources and services at appropriate levels, despite the increases in the inmate population.
The table below shows changes in these unaudited indicators over the last five years.
< The Department applied a different methodology to measure out-of-cell hours from 2013–14 onwards, which reduced the hours compared to those reported in 2012–13.
# Source: Justice Health and Forensic Mental Health Network (unaudited).
^ Source: Department of Justice (unaudited).
The Inspector of Custodial Services' April 2015 report 'Full House: the growth of the inmate population in NSW' found prisoner access to some resources and services was not commensurate with the increase in the inmate population. The Inspector concluded this has the potential to compromise quality of life for inmates and undermine rehabilitation outcomes.
Department data on capital expenditure suggests that the NSW prison system will remain at or near capacity until planned increases in beds become available in 2019–20, if the inmate population continues to increase at the 2016–17 rate of 5.1 per cent per annum.
The Department is expanding the capacity of the NSW prison system through the $3.6 billion Prison Bed Capacity Program. The Program increased NSW prisons' design capacity by 277 beds or 2.7 per cent and operational capacity by 585 beds or 4.6 per cent over the year to 30 June 2017.
Currently, approved Prison Bed Capacity Program projects are expected to add 3,560 beds over the next three years. The new Grafton Correctional Centre, which is being delivered through a Public Private Partnership, is expected to provide a further 1,700 beds in 2019–20. Based on the expected delivery timetable of the new beds, and if the 2016–17 inmate growth rate of 5.1 per cent continued, the NSW prison system is expected to operate at over 120 per cent of design capacity over the next 2 years. Additional capacity through the new Grafton prison and other projects is then expected to reduce the prison population to 96 per cent of design capacity in 2019–20.
# Based on the average daily number of adult inmates in the NSW prison system in 2016–17, increased by 5.1 per cent per annum (i.e. the 2016–17 inmate population growth rate).
^ Based on the design capacity of prisons at 30 June 2017 (10,350 beds) plus expected additional capacity from capital investment.
v Based on operational capacity of 13,402 beds at 30 June 2017 plus expected additional capacity from capital investment.
Source: Prepared using information provided by the Department of Justice (unaudited).
Latest information from the Department indicates that the rate of growth has continued to slow, falling to 3.0 per cent in the 12 months to September 2017. It is too early to determine whether the decreasing trend will continue.
As noted above, the Department believes operational capacity is a more meaningful measure of prison overcrowding than design capacity. If operational capacity was used to assess overcrowding, the ratio of forecast average daily number of inmates to expected operational capacity would be close to but less than 100 per cent.
The Department advises that in addition to the above capacity increases, the Prison Bed Capacity Program is expected to provide 1,600 Immediate Future Needs beds for a cost of $68 million by 2020–21. Immediate Future Needs beds are temporary short-term beds that double or triple the beds in existing inmate cells. These beds will be decommissioned once sufficient fit-for-purpose beds are available.
The NSW Public Health Regulation 2012 (the Regulation) stipulated minimum space requirements for shared accommodation and limited the doubling or tripling of inmates in cells reducing short-term capacity. However, the Regulation was amended on 1 July 2016 to exempt correctional centres from minimum floor area requirements for rooms and cubicles in premises to be used for sleeping accommodation.
Last year's Auditor-General's Report to Parliament recommended that decisions about Justice cluster resources take into account the activities of the inter-related components of the criminal justice system, such as the impact NSW Police activity has on the courts and prison capacity.
The Department advises a number of actions have been introduced to address this issue, including:
The criminal justice system is complex. Decisions about deploying resources in the Justice cluster should take into account the impacts activities in individual components have on the wider criminal justice system. Making decisions in isolation can adversely impact the ability of inter-related functions to meet their objectives and operate effectively. For instance, increases in the activity of NSW Police significantly impacts the resource needs of downstream activities, such as the courts and prison system. If the courts and prison system are not sufficiently resourced to process additional matters brought by NSW Police, the backlog in cases grows and the prison system's capacity to manage extra inmates and over-crowding further deteriorates.
For optimal forward planning:
O ne of the complexities for downstream activities in the Justice cluster, such as the courts and prison system, is that funding is provided in advance through the annual appropriation process, but expenditure is driven by the level of activity.
As noted above, the actual costs incurred by the downstream activities are heavily influenced by upstream factors such as policing activity, sentencing by Judicial Officers, and NSW Government Policy decisions.
Where funding does not meet the demands of the level of activity, there is added pressure on downstream agencies, which tend to reduce non-core services to meet budget constraints.
Department data shows that the percentage of inmates on remand for 30 days or more decreased in 2016–17 by 2.0 percentage points compared to 2015–16. The number of remand receptions has continued to increase, reaching 14,645 in 2016–17. Of this number, 8,089 or 55.2 per cent were held on remand for 30 days or more.
Source: Department (unaudited)
As most intensive custodial programs target only sentenced inmates, time on remand can negatively impact efforts to reduce rates of re offending. Inmates who spend long periods on remand have fewer opportunities to participate in rehabilitation programs, especially when sentences are backdated.
Corrective Services NSW has developed a performance monitoring and reporting framework at the individual correctional centre level, which it expects to fully implement by March 2019. The Department advises the framework will compare publicly and privately managed correctional centres in NSW on a range of qualitative and quantitative performance measures.
The Auditor General released a report 'Performance frameworks in custodial centre operations' in March 2016, which concluded that the effectiveness of Corrective Services NSW's performance framework is limited because organisational KPIs do not cascade to the public correctional centre level.
Department data shows that the pending case load in the District Court increased by 5.2 per cent from 2,005 cases in June 2016 to 2,110 cases in June 2017. However, the age of the cases decreased. The Department advises the number of cases older than 12 months decreased by 10.7 per cent from 507 cases at 30 June 2016 to 453 cases at 30 June 2017. The number of cases older than 24 months decreased from 124 to 116 over the same period.
The graph below shows the number of pending cases in the District court over the last six and a half years. This is the difference between registered trials and finalised trial cases each year.
Source: Department of Justice (unaudited)
According to national benchmarks, no more than 10 per cent of pending cases should be more than 12 months old. Twenty one per cent, 453 of the 2,110 cases pending in the NSW District Court at 30 June 2017 are older than 12 months. This is more than two times the national benchmark, but is 3.8 per cent less than the same time last year.
The Department attributes the 5.2 per cent increase in pending cases in 2016–17 to:
The Department is working with the Chief Judge of the District Court and a working group on measures to address issues causing the current backlog. An additional 31 sitting weeks have been scheduled for the 2017–18 financial year and additional Judicial Officers are expected to provide a further estimated 200 sitting weeks. Other initiatives include:
In June 2016 the NSW Government announced it will spend $39 million in 2016–17 and 2017–18 to address the District Court back log. This is in addition to $20 million in funding provided in 2015–16.
According to the Productivity Commission's Report on Government Services 2017, the net recurrent expenditure per finalisation, criminal and civil, in New South Wales District / county courts was $4,717 in 2015–16.
The Department advises that no further funding has as yet been allocated to the District Court Backlog Program. Current funding expires in June 2018.
The Department reports that at 30 June 2017, 1,129 inmates (1,164 inmates at 30 June 2016) were on remand awaiting trial in the District Court. Longer remand periods contribute to prison overcrowding and are costly. Based on the latest net recurrent expenditure for secure inmates from the Productivity Commission of $183 per person per day, this costs the State an estimated $206,607 per day or $75.4 million in 2016–17 ($80.8 million in 2015–16).
According to the Department, court delays have other unintended consequences, such as unnecessary hardship for victims and the accused. Delays also undermine confidence in the justice system, increase case costs and increase the risk witnesses forget evidence or cannot be contacted.
Department data shows that the annual net operating cost per adult inmate increased by $2,142 or 3.5 per cent to $63,115 ($60,973) between 2015–16 and 2016–17. This equates to an annual net operating cost of $816 million in 2016–17.
^ Note: The measurement basis for this indicator changed in 2015–16 (the exclusion of prisoner health costs) which means results for 2015–16 onwards are not directly comparable to previous years.
Source: Department of Justice (unaudited)
The Department attributes the increase in costs in 2016–17 to additional staff recruited as part of Corrective Service NSW's strategies to reduce reoffending.
As noted above, the Minister for Corrections announced a $237 million program to reduce reoffending in August 2016.
Department data shows that in the three years between 2014–15 and 2016–17 the average annual cost per juvenile detainee decreased by $19,604 or 5.5 per cent, and the design capacity of juvenile centres decreased on average by 55 beds or 13.3 per cent. The average number of juvenile detainees as a percentage of design capacity increased from 69.4 per cent to 76.5 per cent over the same three year period.
The decrease in the average annual cost per juvenile is reflected in reduced operating expenses within the Juvenile Justice division of the Department, which fell by $12.0 million or 6.9 per cent over the three year's between 2014–15 and 2016–17.
Last year's Auditor-General's Report to Parliament included a repeat recommended for the Department to assess whether the cost of supervising and caring for juvenile detainees is reasonable given the downward trend in the number of detainees.
Note: The average annual cost per juvenile detainee includes net operating expenses and capital costs.
Source: The Department (unaudited)
The Department advise an increasing emphasis on therapeutic practices is expected to sustain the reduced level of detainees. They also advise that the division is continuing to map and analyse its operating costs in the context of declined custodial numbers, with the aim of achieving cost effective service delivery into the future.
The data above shows that the average annual cost of a juvenile detainee is significantly higher than that of an adult. This is attributed to:
On 2 August 2015, the NSW Attorney General announced victims of crime, who transitioned between the Victims Compensation Scheme (VCS) and the Victims Support Scheme (VSS), could have their claims reassessed from 1 September 2015. Applicants had to apply to have claims reassessed before 31 August 2016. The Department received
10,039 applications for reassessment, of which it advises 5,848 have been determined and $54.4 million awarded as at 30 June 2017.
The VSS replaced the VCS from 3 June 2013. It provides a package of practical and financial support and smaller lump sum victim support payments to victims than the former VCS.
NSW Police Force data shows that its authorised strength increased 0.3 per cent in 2016–17 to 16,744 (16,692 in 2015–16). With 16,649 police officers at 30 June 2017, it is operating at 99.4 per cent (99.6 per cent) of its authorised strength.
Strength: Number of police officer positions.
Source: NSW Police Force (unaudited).
* 'Actual' includes all NSW Police Force employees including secondments.
NSW Police monitors police numbers, which fluctuate throughout the year due to natural attrition, attestations from the NSW Police Academy, separations, transfers and promotions.
The table below compares authorised and actual police officer numbers across the operational areas of NSW Police at 30 June 2017. The biggest deficits were in the Central Metropolitan, South West Metropolitan and North West Metropolitan areas.
Strength: Number of police officer positions.
Source: NSW Police Force (unaudited).
* 'Actual' includes all NSW Police Force employees including secondments.
The 'Other' region/branch in the table above primarily includes the Commissioner's office, field operations, State crime command, major events and incidents group, awards unit and operations response unit.
Australian Bureau of Statistics data shows that the clearance rates of investigations finalised within 30 days continues to be lower than the national average across all crime categories in the year to 31 December 2016.
Source: Australian Bureau of Statistics (unaudited).
Police effectiveness in crime investigations is measured by the proportion of investigations finalised within 30 days of the offence becoming known.
NSW Trustee and Guardian data shows the managed funds that were exposed to domestic and international equities continued to perform strongly during 2016–17; this comprises 23 per cent (22 per cent at 30 June 2016) of the $2.9 billion of funds under management at 30 June 2017 ($2.8 billion). The majority of the remaining funds, approximately 71 per cent, are exposed to cash based returns, where performance has been impacted by low interest rates.
Note: Standard industry benchmarks for the relevant asset class are used for each fund. Benchmark and client returns are net of the NSW Trustee and Guardian's investment management fee.
Source: NSW Trustee and Guardian (unaudited)
In 2016–17, one-year client returns for eight of the ten portfolios performed better than benchmark. The remaining two funds did not perform as well and returned lower than the benchmark.
The NSW Trustee and Guardian manages client funds through the following Common Funds:
NSW Trustee and Guardian advises it invests client funds across a range of funds to spread risk and provide opportunities for short or long term investment returns and security. A fund performance report is provided for each investment class. Separate funds are maintained for Financial Management and Trustee clients because they are subject to different taxation requirements.
Last year's Auditor-General's Report to Parliament recommended that NSW Trustee and Guardian identify and use meaningful performance indicators to measure and report the cost and quality of the services provided to the community, including measures such as the cost per trust managed, the time taken to identify and secure client assets, and customer satisfaction and complaints.
NSW Trustee and Guardian advise it has identified a number of new monthly performance indicators and incorporated them into relevant employee performance plans. The indicators include client focussed indicators such as call service waiting times, complaint volumes, client satisfaction scores, and operational indicators such as completing tasks by a specified target date. However, costing based indicators, such as costs per trust managed, are yet to be developed. NSW Trustee and Guardian advise that:
Meaningful performance indicators and targets help drive efficient and effective operation, and help hold management and those charged with governance accountable for the organisation's performance.
The NSW Trustee and Guardian believes benchmarking against similar entities in other states is not meaningful as each state charges clients differently and operates under different legislation, service standards and types.
Office of the NSW Rural Fire Service data shows that the total hectares of completed hazard reduction works decreased 50.7 per cent in 2016–17 compared to 2015–16.
The Office of the NSW Rural Fire Service attributes the decrease in hazard reduction work to adverse weather conditions during the peak burning period in 2016–17. The burning programme is highly sensitive to weather conditions. The Service undertakes 56 per cent of the hazard reduction burning in autumn and a further 23 per cent in spring.
Very wet weather in these periods hampered hazard reduction burning across the state. However, the Service reports it has capitalised on recent drier conditions to reduce the backlog of works.
The results of hazard reduction works are shown below.
Source: Office of the NSW Rural Fire Service published figures (unaudited)
The Office of the NSW Rural Fire Service is the lead agency for coordinated bush fire-fighting. It is also responsible for fires and related emergency incidents within Rural Fire Districts.
The Service carries out and/or coordinates hazard reduction activities to minimise the threat of damage to life, property, infrastructure and environmental, economic, cultural, agricultural and community assets by reducing or removing bush fire fuel. Hazard reduction does not completely prevent bush fires, but helps the Service and other fire fighting agencies with containment strategies and property protection. Burning is the most common form of hazard reduction in New South Wales.
The Service monitors the level of hazard reduction activities through two measures: the annual average area treated by hazard reduction (in hectares), and the number of properties protected by hazard reduction works across all bush fire prone land.
Total demand for emergency services fell 1.8 per cent to 179,537 incidents in 2016–17 (182,896 in 2015–16). This is largely attributed to a 12.8 per cent decrease in storm, flood, other natural disasters and for assistance to other agencies.
Emergency service agencies have responded to the incidents shown in the graph below over the last three years.
Source: Fire and Rescue NSW, Office of the NSW Rural Fire Service and Office of the NSW State Emergency Service (unaudited)
Fire and Rescue NSW data shows that response times for the first fire engines to arrive at an incident improved slightly in 2016–17. Fire and Rescue NSW introduced Mobile Data Terminals (MDTs) in fire appliances which more accurately record response times. The project commenced in March 2015 and by 9 September 2016 there was at least one MDT in every fire station enabling a standard operating model across the state.
Response time is the interval between the Fire and Rescue NSW dispatch centre receiving a call and the firefighting vehicle arriving at the scene.
The table below shows response times for the first fire engines to arrive at an incident over the last five years.
Source: Fire and Rescue NSW (unaudited), five year calculated average (unaudited)
Office of the NSW State Emergency Service data shows that response times for road crash rescues, vertical rescues and community first responder incidents improved in 2016–17. However the slowest response times declined from 2015–16. The Service advises that the decline in slowest response times was due to the distances required to be travelled to attend to the incidents which occurred in the more isolated areas of NSW.
Source: Office of the NSW State Emergency Service (unaudited)
Office of the NSW Rural Fire Service data shows that the percentage of bushfires contained to 10 hectares or less increased to 95 per cent in 2016–17, 5.5 percentage points better than the five year average and 11.7 percentage points better than in 2012–13. The Service's data records a year on year improvement over the last five years.
Source: Office of the NSW Rural Fire Service five year calculated averages (unaudited)
In any one year, the size and distribution of bush fires varies depending on the coincidence of extreme bush fire weather conditions and ignitions, and the capacity of response agencies to quickly detect and safely contain such ignitions.
The proportion of bush fires contained to small fires by preventing them from becoming potentially damaging fires indicates the Service's detection and suppression capabilities are effective.
Data from NSW emergency services agencies shows that the number of volunteers has decreased over the last three years. NSW emergency service agencies use a range of models to mobilise the people they need to achieve their objectives, as shown below.
Source: Fire and Rescue NSW, Office of the NSW Rural Fire Service and Office of the NSW State Emergency Service (unaudited)
Volunteers are a key resource in providing emergency services. Volunteers are involved in directly dealing with the emergency through roles such as firefighting, rescue or storm recovery, or through important support roles like catering, communications and transport.
Nineteen declared disasters occurred in 2016–17 compared to seven in the prior year. The increase was mainly due to 13 bushfire events this year compared to one in 2015–16. While the number of declared disasters increased, natural disaster expenditure fell during the year. The reduced expenditure resulted from $26 million in standing charges for aircraft contracts with the Office of the NSW Rural Fire Service no longer being classified as natural disaster expenditure following a change in government funding arrangements.
Source: Financial statements of Fire and Rescue NSW, Office of the NSW Rural Fire Service and Office of the NSW State Emergency Service (audited)
Natural disasters are declared events such as bushfires, floods or storms that cause significant damage or loss of life. They are declared when damage to public assets and associated recovery costs exceed $240,000. Declaration of natural disasters allows emergency service agencies to apply to recover costs associated with the disaster from the Department of Justice, which administers the NSW Disaster Assistance Arrangements. The State can recover some of these costs from the Australian Government if the criteria in the Natural Disaster Relief and Recovery Arrangements Determination are met.
Over the last five years, emergency service agencies have spent $423 million on natural disasters and recouped $335 million from the NSW and Australian Governments.
Source: Emergency New South Wales website (unaudited). Note: If an LGA was affected more than once during the year then the LGA is counted multiple times.
During 2016–17, LGAs were affected by natural disasters 112 times. Over the last two years, LGAs were mostly affected by flood and storm related disasters. This is because river systems flow through many LGAs and the spread of floods is inherently difficult to contain. Bushfire related disasters tend to occur in rural areas, and have historically been contained to some degree by emergency service agencies' fire containment strategies.
Return to top
Appendix one: List of 2017 recommendations
Appendix two: Status of 2016 recommendations
Appendix three: Agencies selected for this volume
Appendix four: Financial audit reporting
© 2017 Audit Office of New South Wales.


text:
With the last day of 2017 upon us and a new year's beginning, I like to take the time to do three things: reflect on the good that has happened over the past year and what I can learn from the not so good, be thankful for those who have helped me along my path, and set goals for 2018.
Not resolutions. Goals. Measurable, likely attainable, big reach-for-the-sky goals. I do it in all areas, but sometimes it's easy to forget writing as that's my passion. Why set goals for a passion? Because passions can quickly get out of hand if they don't have a path to follow.
So here are my 2018 goals for writing in addition to the normal write a lot, edit even when I don't want to, and maintain active membership in my current writing groups:
- Finish drafting the next two books of the Donovan urban fantasy romance series about witch sisters who are part of a special FBI task force. Finished stories for Zaida and Kemina will complete the series other than two smaller stories I've been spinning.
- Join two specialty chapters of RWA – Kiss of Death & FFP
- Take at least 5 workshops as you can't get better without learning new things
- Attend my first National RWA conference (a huge step for an introvert)
- Enter at least three writing contests including the Golden Heart Award
What are your goals? Care to share?

subset: commoncrawl


text:
See experts' picks for the 10 best dating sites of 2018 compare online dating reviews, stats, free trials, and more (as seen on cnn and foxnews. Online dating is simple and fun way to meet new people register in our dating site for free, don't miss an opportunity to find your love. Explore datingcom and enjoy a global online dating website that offers real adventure worldwide dating is the best for those ready to experience a dating site with a truly global dating membership. Our asian dating site is the #1 trusted dating source for singles across the united states register for free to start seeing your matches today. Asian friendly dating asianfriendlyorg is your 100% free asian dating site that enables members to browse user profiles, send messages, and chat live online. 100 free asian dating sites - online dating is very simple and fast, all you have to do is just create profile, look for potential matches, send them instant messages and then start dating. Japanese personals and 100% free online dating service for singles: we're one of the best personals and free online dating sites sign up and get a date.
Dating sites are by far one of the most important ways for people to find new loved ones, and online dating has actually changed the way people get to make friends and marry. Asian dating site america 100% free usa online dating that works premium local friend finder & live chat rooms for asian singles. A free social networking & dating site for asian singles and those who love them if you are interested in meeting asian men & asian women, register as a member of asia passions and enjoy free asian chat, free message boards and free email features. Free online dating and matchmaking service for singles 3,000,000 daily active online dating users. 100% free online dating site for singles at youdatenet 100% free to send and read messages, video chat no registration to search and view profiles. 100% free thai dating site international online thai dating for thai girls, thai singles.
We're a 100% free online dating site view photos of singles in your area, see who's online now never pay for online dating, chat with singles here for free. Meet your next date or soulmate 😍 chat, flirt & match online with over 20 million like-minded singles 100% free dating 30 second signup mingle2.
Datehookup is a 100% free online dating site unlike other online dating sites chat for hours with new single women and men without paying for a subscription. Asian dating site australia 100% free online dating that works premium local friend finder & live chat rooms for singles.
100 free online asian dating site write and asian lady, love with this is online dating site in the list of 30 popular the best chat with forums. Type of dating site: asian, casual, long-term relationships need a totally free dating site try datehookup check out the most popular online dating sites today. Free online dating 100% free dating site, no paid services.
100% free online dating datingsunday is the social dating site for japanese whether you are looking to meet your dream asian woman or just looking. Punch with hundreds of your glow reaction and polish dating should join out with hundreds quality in exclusively appointed online asian prefer dating 100s of individually 100% account today, it is free. Where are all the singles in asia dateinasiacom is a free asian dating site meet singles online today. Asianpeoplemeetcom is the premier online service for asian dating asian singles are online now in our active online community asianpeoplemeetcom is designed for asian dating and to bring asian singles in our dating site community together. No1 most popular site to meet cambodian singles online for free mingle with phnom penh girls & siem reap women cambodian friendship, romance & more. Absolutely free international dating service for singles no credit card needed we have all futures of paid online dating sites datememateme - the best and it's 100% free.
There is something incredibly alluring about dating an asian and when you join a free asian dating site today, you have so many options. Asian dating online 100% free to join meet asian women and find filipino singles from philippines, thailand and south asia find your filipina bride now. Top 5 best free asian online dating sites in australia - duration: 0:56 how to sign up to date-asia online asian dating site - duration: 1:50. 2redbeans is the most active chinese dating site in the us and canada it is the power engine behind sina dating, and the dedicated dating site for free woman.


text: 11.05.2018 | Ausgabe 6/2018 High-Efficiency Inhibition of Gravity Segregation in Al–Bi Immiscible Alloys by Adding Lanthanum Zeitschrift: Metals and Materials International > Ausgabe 6/2018 Autoren: Peng Jia, Jinyang Zhang, Haoran Geng, Xinying Teng, Degang Zhao, Zhongxi Yang, Yi Wang, Song Hu, Jun Xiang, Xun Hu Ergänzende Inhalte » Jetzt Zugang zum Volltext erhalten Wichtige Hinweise Electronic supplementary materialThe online version of this article (https://doi.org/10.1007/s12540-018-0131-6) contains supplementary material, which is available to authorized users. Abstract The inhibition of gravity segregation has been a long-standing challenge in fabrication and applications of homogeneous immiscible alloys. Therefore, the effect of rare-earth La on the gravity segregation of Al–Bi immiscible alloys was investigated to understand the homogenization mechanism. The results showed that the addition of La can completely suppress the gravity segregation. This is attributed to the nucleation of Bi-rich liquid phase on the in-situ produced LaBi2 phase and the change of the shape of LaBi2@Bi droplets. In addition, a novel strategy is developed to prepare the homogeneous immiscible alloys through the addition of rare-earth elements. This strategy not only is applicable to other immiscible alloys, but also is conducive to finding more elements to suppress the gravity segregation. This study provided a useful reference for the fabrication of the homogeneous immiscible alloys.


text:
Barron Tissue Cover
Please allow additional 1 to 2 business days for orders to be processed.
For your convenience, our shipping and handling charges will appear on your order confirmation page prior to checkout.
Email: firstname.lastname@example.com
8:30am - 4:30pm EST Monday - Friday.
Call: 1-800-999-4663
8:30am - 4:30pm EST Monday - Friday.
- Details
- Dimensions
- Care
The Barron Tissue Coverfeatures a handsome blue and taupe geometric design. Coordinate with the Fairfax Bath Collection.
Includes: 1 Tissue Cover
5.9"l x 5.9"w x 6.1"h
Material: Transparent resin with painted interior finish. Wipe Clean with a Damp Cloth
- You May Also Like
- Recently Viewed


text:
Andre - Bagu Wall Tub Spout
Quantity in Cart: None
This item has been discontinued by the manufacturer.
Please call Plumbtile at 1-866-758-6284 for expert advice on similar products at the lowest prices.
Andre - Bagu Wall Tub Spout
- Product Code: 3-720
Brand: Andre
All products are new from the manufacturer with full warranty.


text:
Home magic singles shards of alara block shards of alara block newest from shards of alara block island (236) eastern time (us & canada) sat. Other notable affluent areas include barrington and east and west greenwich besides these areas, rhode island is mostly a middle-income state. There are lots of activities for teenagers on block island the island free library has programs going on almost every single day for middle east. Search block island luxury real estate listings at the sotheby's international realty(r) website we have complete listings for luxury homes for sale in block island.
Join tribal dance long island & jeff webb for an evening of music, dance, laughter and high energybring your drumsbring your zillsrock out, jam & dance at the best open drum circle event on. Visitor information block island tourism council 40 center road block island, ri 02807 (800) 383-biri. East greenwich, ri $ this single-family home is located at 857 west side road, block island, ri 857 w side rd is in the 02807 zip code in block island. Age requirements air/sea cruise insurance cruise ship dining cruises for singles deck plans dress block island, ri for rhode island mainland by the block. Matunuck singles on mate1 – find local matches online today.
Frommer's writers personally inspect the best hotels in block island senior single student women central & south america europe middle east & africa north. Fez and the middle atlas, morocco portland, or florence block island, ri atchison, ks baltimore you are leaving aarporg and going to the website of our. Middle eastern pizza seafood steak house vegetarian/vegan fairfield county greater new haven what's the best way to really experience connecticut.
See free profiles of beautiful czech and eastern european women,with an agency in business over 20 years,and featured in bloombergs business week. Book now for our 100% lowest price guarantee and save up to $99 on over 65 block island casino hotels find the top hotels with no cancelation fees at travelocity. 154 congdon st, east side of prov, ri, 02906, college hill, single family, 4 beds, 3 baths, east side of prov real estate.
Great eastern music festival at the montauk brings its inaugural great eastern music festival to the world 360 degree views of block island. Block island best nightlife in block island south america europe middle east & africa family & kids gay & lesbian honeymoons senior single. News & videos pilot getaways: block island, rhode visible from the mainland or from the eastern tip of long island $15 per day for singles. Middle east africa ledge nh gulf of maine boston se cape cod georges bank nantucket portland buzzards bay block island add a surfline report for.
Make new friends and meet singles in washington county to date on zoosk middle eastern singles in washington county block island bradford. Summer in the usa: 20 best vacation destinations singles, and foodies to get to block island. Expert picks for your africa and middle east vacation, including hotels, restaurants, entertainment, shopping, top attractions, and more.
Interactive and printable 02807 zip code maps, population demographics, block island ri real estate costs, rental prices, and home values. Newport ri beaches newport's ocean block island and its beautiful unspoiled beaches is just a short high-speed popular with both families and singles. Be prepared with the most accurate 10-day forecast for block island, ri (02807) with highs, lows middle east all sections weather maps severe video & photos. Bayside hills, queens today, a 2-block stretch of rocky hill road remains and now route 25a to eastern long island. Windcheck magazine 1,626 likes numerous and notable victories such as the block island of regattas in eastern connecticut, rhode island and.
All natural • durable • easy wash • singles or sets • storage caddies • 4 block island south eastern light the southeast block island lighthouse was. Middle eastern pizza seafood steak house vegetarian/vegan events calendar of upcoming events in ct new london to block island, ri. Eastern shore southern maryland block island ferry to all couples and singles alike, all of us her block island ferry ready for a block island fun fact. Check out this list of the world's 20 gayest beach cities and as it's set on the eastern shore of zealand island among them gold coast beach and middle bay.


text:
Since 1994, Kidology.org has been one of the leading children's ministry websites on the Internet. We currently greet over 200,000 unique visitors each month viewing over 2,000,000 pages, and have an extensive newsletter subscription base.
As an independent non-profit organization, Kidology offers its members an objective opinion on the best resources for children's ministry on the market today.
Thousands of visitors look to Kidology for guidance on where they should invest their limited resources. Since Kidology carefully screens all advertising submissions, our members know only the best appear on our site. When you advertise on Kidology.org, you are getting more than an ad... you gain an endorsement and advocate.
How can you advertise on Kidology.org?
1. Resource Directory Listing - Free
If you would like a link in our Resource Directory, simply read the requirments and submit your resource for approval. We only add what we consider a quality resource for our site visitors. If a resource is not approved, it most likely did not meet the criteria of a children's ministry resource. If you would like to check on the status of your listing, feel free to contact support.
2. Banner & Newsletter Advertising
Dedicated advertising is available for purchase in several locations:
- Home Page Horizontal Ad
In order to provide significant exposure, we have only one horizontal ad location on our home page, a prominent 568x143 pixel banner. Monthly rotating ad space is available.
- Sitewide Banner Ads
These attractive 170x130 pixel ads found in the left and right columns of Kidology present your visual message throughout the site, each with click-through rate stats provided.
- Store Horizontal Ad
The Kidology Store offers a premium location 568x143 pixel horizontal banner, allowing you to showcase your product in front of targeted resource shoppers.
- Email Newsletters - more info
The Kidology Newsletter is sent via e-mail to over 50,000 subscribers weekly. In addition to this content-rich newsletter, we offer a focused Monday Minute newsletter and targeted Kidmin Bulletin for special offers from our ministry partners.
For more detailed advertising information and rates, contact us!
3. Sell Your Products in the Kidology Store
Both ministries and organizations that make their products available in the Kidology Store receive advertising and marketing as part of overall site promotion. We often highlight the individual products that are featured in our Store. If you have a children's ministry resource for sale, consider applying to be a vendor. Kidology handles all credit card processing and routes orders directly to you for fulfillment. Vendors are paid at the end of each month for items sold. Ideal for small and large ministries alike, our Store receives high exposure as part of one of the highest trafficked children's ministry destinations.
4. Promote via Providing Content - Free
Do you have a book, newsletter, or website that you would like Kidology readers to discover? Consider sending a full article or chapter along with permission to reprint on Kidology.org. If approved, we will feature your content with a link. You may want to consider becoming a Kidology Store Vendor as well, providing you the opportunity to directly sell your book or publication here.
We at Kidology are delighted that the Lord has blessed this ministry, not only allowing us to pursue our mission of equipping and encouraging those in children's ministry, but also enabling us to help others who do the same. If you have a great resource for children's workers, we want to know about it!
Check out Bible Basics
Kidology's 3-Year Curriculum
Kids Church Lessons
written by the Kidologist!


text:
For all applicants, make sure you add your degree certificate and transcript of marks out of your initially degree (if you do not have your closing final results at time of making your software, remember to upload a provisional certification/interim transcript of marks). A transcript is needed to be able to have your application processed.
Also, Operating in retail is a quick-paced natural environment—even on the corporate facet—so you must possess solid organizational skills, a superior attention to element, and the opportunity to manage multiple priorities.
Further, trying to keep in your mind The point that Increasingly more learners get connected with us, all our companies are offered at a really cost-effective rate.
When your child is truly caught on a homework assignment, Will not make the popular mistake of endeavoring to reteach the knowledge. Your intention is not really to become your son or daughter's analyze buddy. Furthermore, your tactic could be far too different with the Trainer's.
The EBRD offers a wide range of financial instruments and will take a versatile solution in structuring its economical solutions.
Information and facts introduced on Own Finance Website by MoneyNing is intended for informational purposes only and really should not be mistaken for money assistance. Even though all attempts are created to present correct facts, it may not be appropriate for your certain situations. Any presents and prices revealed on This page can change without notice and may contain information and facts that is no longer valid.
Behavioral finance has developed over the last few many years to be central and crucial to finance.[5]
Thanks for acquiring decided to use to study a postgraduate program at The college of Mathematics, Personal computer Science and Engineering. Please Notice the deadline for applications to the 2018/19 tutorial yr is 31st August 2018, however we may possibly shut earlier if look these up all spots are loaded.
Arguably, these are largely synonymous, Even though the latter concentrates find this on application, even though the former focuses on modelling and derivation (see: Quantitative analyst). The sphere is essentially centered on the modelling of derivatives, Despite the fact that other essential subfields involve insurance policy mathematics and quantitative portfolio complications. See Outline of finance: Mathematical tools; Outline of finance: Derivatives pricing.
If you are applying for a component-time study course, or have appropriate operate experience concerning the degree you will be applying for, you should upload a copy within your recent CV/resume.
Naturally you will find, because the record of Monopoly is rooted Read More Here during the state of the global economic climate, with the sport to start with getting performed to raise morale in the course of the Great Depression due to the fact in Monopoly any one could turn into a home mogul plus a economical genius.
It could accelerate or slow down flip dates in tax equity financings, depending on exactly how much time has elapsed For the reason that tax fairness financing closed. The earlier inside the deal the tax fee is reduced, the more likely the flip date is to be extended.
The target is making sure that multinational firms never use cross-border payments to lower their US taxes to less than ten% of the expanded definition of taxable earnings.
You might be Ordinarily needed to finish the many taught modules successfully just before progressing to your dissertation.
The best Side of finance assignment help
For all applicants, make sure you add your degree certificate and transcript of marks out of your initially degree (if you do not have your closing final results at time of making your software, remember to upload a provisional certification/interim transcript of marks). A transcript is needed to be able to have your application processed.


text:
Travel Does Not Have To Seem Like AbuseThere is nothing more fun than traveling to new locations and having new experiences. There are a few things you should know before you hop on the plane to your next destination. If you plan on traveling in the near future, then the travel tips in the following article should be very useful to you.
If you are planning to travel to a country in a very different time zone to yours, make sure you factor jet lag into your plans. Having a low key, relaxing first day planned will get your trip off to a good start, and avoid you having to explore when all you want to do is sleep.
Before departing on a trip, the wise traveler makes sure at least one person back home knows where he will be. This "home base" contact should also be updated with any unplanned changes the traveler encounters on the way. Someone who knows where a traveler is - and where they should be - can be a great help in the case of trouble on the road.
Make sure to pack your vitamins when you travel and remember that vitamin C is a great energy and immune booster. Taking a vitamin supplement can help you prevent or lessen the effects of jet lag on your body, strengthen your immune system against the multitude of germs you will come into contact with, and generally make you feel better. Clear any supplements with your doctor before taking them if you have underlying health issues.
When traveling to many areas of the world, be aware of the nature of the plumbing. For example, toilet paper is not meant to go into the sewer pipes in much of the world. Instead, there will be a small basket next to the toilet to hold the paper.
Look at your health insurance policy to determine what the coverage is when you travel outside your own country. Chances are high that at some point, you will travel past your own borders. There is every possibility that you will need health care while you are away. Does your policy cover the cost of any health care you might need? You should know the answer to that question before you ever set foot across the border.
Sometimes it's better to pick places to travel where you have family and friends in the area. You can save money on hotels by staying with a close friend or family member when you travel, you can just make it up to them by taking them out to dinner. They can also show you all the cool sites to check out since they should be very familiar with the area.
Airport food can be pricey and not all flights provide snacks while in flight. Its handy to keep a couple of sticks of jerky, a candy bar, or maybe a pack of peanuts in your pocket or purse so that you can get that quick energy boost you need without having to pay an arm and a leg or take the time to buy food at a shop.
Try to wait until the last minute to book. It may sound counter-intuitive, but waiting until the last moment often frees up deals brought on by companies looking to fill their open slots for low rates. A hotel room with no one in it does not provide revenue, so many last minute visitors can request, and get, great deals.
Children under the age of 18 who are traveling with friends families or grandparents, may need written permission from you for local authorities or border patrol agents if they will be leaving the country. To protect children from being abducted, many of these agencies now require proof that they have been authorized by the parents to take the children with them.
You can find cruise deals at a lot of agencies. The internet doesn't usually have deals, but it is a great place to get an idea of what is available and the type of cruise you would like to take. Cruise specialists can give you information about the cruise line and help you select the options on your cruise.
There are many large families that would like to travel to popular vacation destinations, but are afraid they cannot afford it. You can book trips with time sharing and save money each year by already having the lodging. If you plan trips when gas prices are low, you will also save money on your travel expenses.
Look up currency rates before traveling in order to budget your expenditures. When http://www.houstonpress.com/restaurants/houstons-best-upcoming-food-events-week-of-november-6-2017-9928714 know how far a dollar goes before you reach your destination, you have a better idea of how much you can afford to spend, and you can develop an appropriate itinerary. Doing this will ensure you properly plan your trip for the most amount of fun.
Verify that you have included new destination tags on your luggage. Many people fail to replace old tags from previous trips, see them on the luggage and mistake them for current tags. This is a major reason airlines deal with lost luggage. The best rule of thumb is to remove tags upon returning from your trip.
To conclude, it is expected that most everyone will travel at some point in time. The information in this article will provide you with all the relevant travel knowledge that you might need one day. Print this article for a reference, you never know when you will need it!