16F. Annual performance statements for Commonwealth entities

Guide to this section

The purpose of this section is to set out matters that the accountable authority of a Commonwealth entity must include in the entity’s annual performance statements.

The annual performance statements may also include other matters and, for some Commonwealth entities, the entity’s enabling legislation may require that other matters be included in the performance statements.

A Commonwealth entitty's corporate plan and any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement for a reporting period set out how the entity’s performance will be measured and assessed in achieving the entity’s purposes in the reporting period. The entity’s annual performance statements, which set out the results of that measurement and assessment, are included in the entity’s annual report for the reporting period. The measurement and assessment relate only to that particular reporting period, even though the corporate plan sets out how the entity’s performance will be measured and assessed for at least 4 reporting periods.

This section is made for subsection 38(2) and paragraph 39(2)(b) of the Act.

    Measuring and assessing entity’s performance

  1. In preparing the annual performance statements for a Commonwealth entity for a reporting period, the accountable authority of the entity must measure and assess the entity’s performance in achieving the entity’s purposes in the reporting period in accordance with the method of measuring and assessing the entity’s performance in the reporting period that was set out in the entity's corporate plan, and in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement, that were prepared for the reporting period.
  2. Note: Annual performance statements for a Commonwealth entity must be prepared for a reporting period for the entity and included in the entity’s annual report for that reporting period (see subsection 39(1) of the Act).

    Matters that must be included in annual performance statements

  3. The following table sets out the matters that must be included in the annual performance statements for a Commonwealth entity:
Matters to be included in a Commonwealth entity’s annual performance statements
Item Topic Matters to be included
1 Statements The following:

(a) a statement that the performance statements are prepared for paragraph 39(1)(a) of the Act;

(b) a statement specifying the reporting period for which the performance statements are prepared;

(c) a statement that, in the opinion of the accountable authority of the entity, the performance statements:

(i) accurately present the entity’s performance in the reporting period; and

(ii) comply with subsection 39(2) of the Act.

2 Results The results of the measurement and assessment referred to in subsection (1) of this section of the entity’s performance in the reporting period in achieving its purposes.
3 Analysis An analysis of the factors that may have contributed to the entity’s performance in achieving its purposes in the reporting period, including any changes to:

(a) the entity’s purposes, activities or organisational capability; or

(b) the environment in which the entity operated;

that may have had a significant impact on the entity’s performance in the reporting period.

Last updated: 23 June 2017