List of requirements

Under subsection 63(2) of the Public Service Act 1999, annual reports must be prepared according to guidelines approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit (JCPAA).

The JCPAA approved the Requirements for annual reports for departments, executive agencies and FMA Act bodies on 28 June 2012. These requirements apply to annual reports for the financial year ending on or after 30 June 2012. The requirements stipulate a core set of mandatory information that must be included in annual reports to ensure that accountability requirements are met and to provide consistency for readers.

The following table shows where the information specified by the requirements can be found in this report.

Part of report Description
  Letter of transmittal
  Table of contents
  Index
  Glossary
  Contact officer
  Internet home page address and internet address for report
Review by secretary
  Review by departmental secretary
  Summary of significant issues and developments
  Overview of department’s performance and financial results
  Outlook for following year
  Significant issues and developments—portfolio
Departmental overview
  Role and functions
  Organisational structure
  Outcome and program structure
  Where outcome and program structures differ from PB Statements/PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for change
  Portfolio structure
Performance reporting

Review of performance during the year in relation to programs and contribution to outcomes

  Outcome 1
  Outcome 2
  Outcome 3
Actual performance in relation to deliverables and key performance indicators set out in PB/PAES or other portfolio statements
  Outcome 1
  Outcome 2
  Outcome 3
Where performance targets differ from the PBS/ PAES, details of both former and new targets, and reasons for the change
Narrative discussion and analysis of performance
  Outcome 1
  Outcome 2
  Outcome 3
Trend information
  Outcome 1
  Outcome 2
  Outcome 3
Significant changes in nature of principal functions/services
Performance of purchaser/provider arrangements
Factors, events or trends influencing departmental performance
Contribution of risk management in achieving objectives
Social inclusion outcomes
Performance against service charter customer service standards, complaints data, and the department’s response to complaints
Discussion and analysis of the department’s financial performance
Discussion of any significant changes from the prior year or from budget or anticipated to have a significant impact on future operations
Agency resource statement and summary resource tables by outcomes:
  Outcome 1
  Outcome 2
  Outcome 3
Operational reporting
Corporate governance
  Agency heads are required to certify that their agency comply with the Commonwealth Fraud Control Guidelines
  Statement of the main corporate governance practices in place
  Names of the senior executive and their responsibilities
  Senior management committees and their roles
  Corporate and operational planning and associated performance reporting and review
  Approach adopted to identifying areas of significant financial or operational risk
  Policy and practices on the establishment and maintenance of appropriate ethical standards
  How nature and amount of remuneration for SES officers is determined
External scrutiny
  Significant developments in external scrutiny
  Judicial decisions and decisions of administrative tribunals
  Reports by the Auditor-General, a parliamentary committee or the Commonwealth Ombudsman
Human resource management
  Assessment of effectiveness in managing and developing human resources to achieve departmental objectives
  Workforce planning, staff turnover and retention
  Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and AWAs
  Training and development undertaken and its impact
  Work health and safety performance
  Productivity gains
  Statistics on staffing
  Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs
  Performance pay
Asset management Assessment of effectiveness of assets management
Purchasing Assessment of purchasing against core policies and principles
Consultants The annual report must include a summary statement detailing the number of new consultancy services contracts let during the year; the total actual expenditure on all new consultancy contracts let during the year (inclusive of GST); the number of ongoing consultancy contracts that were active in the reporting year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). The annual report must include a statement noting that information on contracts and consultancies is available through the AusTender website
Australian National Audit Office Access clauses Absence of provisions in contracts allowing access by the Auditor-General
Exempt contracts Contracts exempt from the AusTender
Financial statements Financial statements
Other mandatory information
  Work health and safety (Work Health and Safety Act 2011)
  Advertising and market research (section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns
  Ecologically sustainable development and environmental performance (section 516A of the Environment Protection and Biodiversity Conservation Act 1999)
  Compliance with the agency’s obligations under the Carer Recognition Act 2010
  Grant programs
  Disability reporting – explicit and transparent reference to agency‑level information available through other reporting mechanisms
  Information Publication Scheme statement
  Correction of material errors in previous annual report
  List of requirements