5. Organisational boundaries included for this report period (7.3.1 d)

The Agency uses the financial control based approach to defining organisational boundaries. Due to the legally prescribed nature of the core public service, the application of either the control or equity approach is likely to have the same effect, as government agencies do not have subsidiaries, associate companies in the same manner that private sector companies have group structures, or complex lease arrangements.

The organisational boundaries of an agency are defined by statute and for the purposes of the GHG inventory include core agency activities only.