Annual report for non-corporate Commonwealth entities (RMG 135)

Audience

This guide applies to the accountable authorities of non-corporate Commonwealth entities. The guide is also intended to support units responsible for preparing the annual report within non-corporate Commonwealth entities.

Key points

This guide:

  • sets out the obligations for non-corporate Commonwealth entities under section 46 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to prepare an annual report

  • provides guidance on fulfilling the mandatory requirements for the content of annual reports as prescribed by the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) in sections 17AA to 17AJ in Subdivision A – Annual report for non‑corporate Commonwealth entities

  • provides guidance on fulfilling the mandatory digital publication requirements for all Commonwealth Entity and Commonwealth Company annual reports as prescribed by the Public Governance, Performance and Accountability Rule 2014 in section 17 ABA in Subdivision A – Annual report for non‑corporate Commonwealth entities; including standard data templates that entities are required to complete when publishing using the Digital Reporting tool. To gain access to the digital reporting tool, entity annual report coordinators should email the Department of Finance at PGPA@finance.gov.au.

This guide applies to annual reports prepared for reporting periods that begin on or after 29 June 2018 and has been updated to reflect the established requirements. These include entities publishing the annual report through the digital reporting tool, and the reporting of executive remuneration. Other existing requirements remain unchanged.

Resources

This guide is available on the Department of Finance website and relates to the following guidance:

RMG No. 130

Overview of the enhanced Commonwealth performance framework

www.finance.gov.au/resource-management/performance/

RMG No. 131

Developing good performance information

www.finance.gov.au/resource-management/performance/

RMG No. 132

Corporate plans for Commonwealth entities

www.finance.gov.au/resource-management/performance/

RMG No. 134

Annual performance statements for Commonwealth entities

www.finance.gov.au/resource-management/performance/

RMG No. 138

Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports

www.finance.gov.au/resource-management

RMG No. 214

Notification of significant non-compliance with the finance law

www.finance.gov.au/resource-management

Part 1 – Introduction

What is an annual report?

  1. The primary purpose of annual reports of non-corporate Commonwealth entities is accountability, in particular to the Parliament.

  2. Annual reports serve to inform the Parliament (through the responsible Minister), other stakeholders, educational and research institutions, the media and the general public about the performance of entities in relation to activities undertaken. Annual reports are also a key reference document and a document for internal management. They form a critical part of the historical record.

  3. Annual reports form part of the formal accountability mechanism between government and entities, and between entities – through (or on behalf of) government – and the Parliament of Australia. Annual reports are reports from accountable authorities to the responsible Minister, for tabling in the Parliament.

  4. Annual reports are also a key element of the enhanced Commonwealth performance framework, established under the PGPA Act. The reporting of the actual performance of entities in the annual report against the planned performance information outlined in their Portfolio Budget Statements and corporate plans are important parts of the Commonwealth’s resource management framework.

  5. Annual reports coexist with additional information available through other sources, including entity websites.

Principles underlying annual report requirements

  1. When non-corporate Commonwealth entities are preparing an annual report, they should consider the following principles. An annual report should:

    • be written in plain English and provide sufficient information and analysis for the Parliament to make a fully informed judgment on entity performance

    • align with the overall Commonwealth resource management framework, PGPA Act, PGPA Rule and the enhanced Commonwealth performance framework

    • reflect the harmonisation, as far as practicable, of reporting regimes within government (including corporate plans, Portfolio Budget Statements, Portfolio Additional Estimates Statements and other portfolio statements accompanying any other additional appropriation bills), and between the government and non‑government sectors

    • include consideration by the accountable authority of the relative benefits and costs involved as to the level to which particular matters are reported.

Part 2 – The role of annual reports in the enhanced Commonwealth performance framework

  1. The enhanced Commonwealth performance framework addresses performance planning, measurement and reporting through the planned performance information presented by entities in their Portfolio Budget Statements and corporate plans, and reported in entities’ annual performance statements included in annual reports. Each entity is required to identify its purposes, which include its objectives, functions and role. Figure 1 shows the main elements of the framework and the annual cycle.
  2. As part of the enhanced Commonwealth performance framework, annual reports that include annual performance statements report on the achievement of the targets outlined in entities’ Portfolio Budget Statements and corporate plans.

Figure 1: The enhanced Commonwealth performance framework

  1. Portfolio Budget Statements, corporate plans, annual performance statements and annual reports provide the government and the Parliament with detailed information about the actual financial and non-financial performance of entities, and forecasts of future needs and expectations. The ‘clear read’ between corporate plans and Portfolio Budget Statements on the one hand, and annual reports and annual performance statements on the other, is an essential part of the accountability system that compares performance targets and figures against the outcomes actually achieved.
  2. A strong emphasis is placed on compatibility between budget and performance information documents, and entities should focus on presenting an annual report that combines with the entities’ annual performance statement to provide a clear end-of-cycle picture of an entity’s performance.

Part 3 – Preliminary

Authority for specific requirements for annual reports for non‑corporate Commonwealth entities

  1. The requirements for non-corporate Commonwealth entities’ annual reports are prescribed by Subdivision A of Division 3A of the PGPA Rule. The subdivision is made for subsection 46(3) of the PGPA Act. The requirements for content to be included in entities’ annual reports were approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

Commencement and reporting period

  1. The amendment to the PGPA Rule to prescribe the requirements for content to be included in annual reports came into force on 5 April 2019 and applies in relation to any reporting period that begins on or after 29 June 2018.

Application

  1. The annual report requirements prescribed in sections 17AA to 17AJ of the PGPA Rule apply to the accountable authorities of all non-corporate Commonwealth entities, as defined in section 11 of the PGPA Act.
  2. Annual report requirements for corporate Commonwealth entities and Commonwealth companies, as defined in sections 11 and 89 of the PGPA Act, are provided in:
  • Resource Management Guide No. 136 – Annual reports for corporate Commonwealth entities
  • Resource Management Guide No. 137 – Annual reports for Commonwealth companies.

Both guides are available on the Department of Finance’s website at www.finance.gov.au.

Commonwealth entities ceasing to exist or functions transferred

Public Governance, Performance and Accountability Rule 2014

17A Commonwealth entities ceasing to exist or functions transferred

Commonwealth entity ceases to exist

             (1)  If a Commonwealth entity (the old entity) ceases to exist, then the accountable authority of another Commonwealth entity nominated by the Finance Minister must prepare:

                     (a)  the annual performance statements for the old entity; and

                     (b)  the annual financial statements for the old entity; and

                     (c)  the annual report for the old entity;

that the accountable authority of the old entity would have been required to prepare under the Act if the old entity had not ceased to exist.

             (2)  Subsection (1) applies only to the extent that the old entity’s functions are not transferred to one or more other Commonwealth entities.

Note:     See subsection (3) for when a function of the old entity is transferred to another Commonwealth entity.

Transfer of Commonwealth entity’s functions

             (3)  If a function of a Commonwealth entity (the old entity) is transferred to one or more other Commonwealth entities, either because the old entity ceases to exist or for any other reason, then the accountable authority of the entity or entities to which the function has been transferred must prepare:

                     (a)  the annual performance statements for the old entity that relate to that function; and

                     (b)  the annual financial statements for the old entity that relate to that function; and

                     (c)  the annual report for the old entity that relate to that function;

that the accountable authority of the old entity would have been required to prepare under the Act if the function had not been transferred.

             (4)  Despite subsection (3), if the Finance Minister nominates another Commonwealth entity to prepare for the old entity the statements and report mentioned in that subsection, the nominated entity must prepare the statements and report, instead of the entity or entities to which the function has been transferred.

  1. In cases of machinery-of-government changes during the reporting period, where functions or offices are gained or lost by an entity, section 17A of the PGPA Rule sets out the requirements relating to the preparation of annual reports, annual performance statements and financial statements. Specifically, section 17A mandates that, where a function or office is transferred between entities, the gaining entity will take responsibility for the mandatory reporting requirements under the PGPA Act for those functions. This includes instances where functions are transferred as a result of an entity ceasing its operation.
  2. In the case of any doubt, section 17A of the PGPA Rule allows for the Finance Minister to nominate the entity responsible for preparing the annual report of the old entity.

Timetable

Public Governance, Performance and Accountability Act 2013

46 Annual report for Commonwealth entities

             (1)  After the end of each reporting period for a Commonwealth entity, the accountable authority of the entity must prepare and give an annual report to the entity’s responsible Minister, for presentation to the Parliament, on the entity’s activities during the period.

Note:     A Commonwealth entity’s annual report must include the entity’s annual performance statements and annual financial statements (see paragraph 39(1)(b) and subsection 43(4)).

             (2)  The annual report must be given to the responsible Minister by:

                     (a)  the 15th day of the fourth month after the end of the reporting period for the entity; or

                     (b)  the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901.

             (3)  The annual report must comply with any requirements prescribed by the rules.

             (4)  Before rules are made for the purposes of subsection (3), the rules must be approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

  1. Section 46 of the PGPA Act requires that accountable authorities prepare and present annual reports for their entity to the responsible Minister by the 15th day of the fourth month after the end of the reporting period. For entities that report on a financial year basis, this requires the annual report to be prepared and provided to the responsible Minister by 15 October for each reporting period.
  2. It has been practice for the responsible Minister to present the report to each house of the Parliament on or before 31 October. If Senate Supplementary Budget Estimates hearings are scheduled to occur before 31 October, Ministers have sought to table annual reports prior to those hearings.
  3. The provisions of subsections 34C(4) to (7) of the Acts Interpretation Act 1901 allow for an application for extension of the period for presenting annual reports. An extension should only be sought if it would not be reasonably possible for the report to be prepared within the specified timeframes.

Part 4 – Parliamentary standards, publishing and clear design

Parliamentary standards of presentation

Public Governance, Performance and Accountability Rule 2014

17AB Parliamentary standards of presentation

The annual report for a non-corporate Commonwealth entity must comply with guidelines for presenting documents to the Parliament.

  1. Section 46(1) of the PGPA Act requires that the annual reports be prepared by an entity for presentation to the Parliament by the entity’s responsible Minister.
  2. The Department of the Prime Minister and Cabinet publishes guidelines that Commonwealth entities should follow when arranging for the presentation of documents to the Parliament. These guidelines can be accessed at www.dpmc.gov.au.
  3. It is the responsibility of individual entities to ensure compliance with the tabling requirements in the guidelines.
  4. Part 6 of this guide provides further information on production and distribution guidelines and requirements for the preparation of annual reports for entities.

Annual report to be published using the digital reporting tool

Public Governance, Performance and Accountability Rule 2014

17ABA  Annual report to be published using the digital reporting tool

                   As soon as practicable after the annual report for a non‑corporate Commonwealth entity has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.

  1. Section 17ABA of the PGPA Rule requires the annual report of a non‑corporate Commonwealth entity be published using the digital reporting tool administered by the Finance Minister, as soon as practicable after it has been presented to the Parliament.
  2. The digital reporting tool enables entities to draft content and publish annual reports to the Transparency Portal at transparency.gov.au. Commencing from the 2018-19 reporting period all Commonwealth entities’ and companies’ annual reports will be published on and accessible from transparency.gov.au following the presentation of these reports to the Parliament.
  3.  The digital reporting tool contains a collection of templates for standard data sets that must be completed for the entity’s annual report. These templates reflect mandatory data requirements as set out by the PGPA Rule. To assist entities in the preparation of their 2018-19 annual reports, all required data templates are provided at Appendix G.
  4. To gain access to the digital reporting tool, entity annual report coordinators should email the Department of Finance at pmra@finance.gov.au.  

Plain English and clear design

Public Governance, Performance and Accountability Rule 2014

17AC Plain English and clear design

            (1) The annual report for a non‑corporate Commonwealth entity must be prepared having regard to the interests of the Parliament and any other persons who are interested in the annual report.

             (2)  Information included in the annual report must be relevant, reliable, concise, understandable and balanced, including through doing the following, where practicable:

                     (a)  using clear design (for example, through headings and adequate spacing);

                     (b)  defining acronyms and technical terms (for example, in a glossary);

                     (c)  using tables, graphs, diagrams and charts;

                     (d)  including any additional matters as appropriate.

  1. Annual reports are key documents of accountability and transparency to the Parliament and the public. Subsection 17AC(1) of the PGPA Rule requires the annual reports prepared by entities to inform the Parliament and other interested persons. That is, annual reports should be prepared to best provide readers with a clear account of the operations and performance of the entity for the reporting period.
  2. Subsection 17AC(2) of the PGPA Rule requires the information included in annual reports to be relevant, reliable, concise, understandable and balanced. To promote this, the PGPA Rule lists the following criteria to be used where practicable:
  • using clear design (for example, through headings and adequate space)
  • defining acronyms and technical terms (for example, in a glossary)
  • using tables, graphs, diagrams and charts
  • including any additional matters as appropriate.

Part 5 – Specific annual report content requirements

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

                   The annual report for a non‑corporate Commonwealth entity for a reporting period must include the following:

                     (a)  a review by the accountable authority of the entity for the period;

                     (b)  an overview of the entity for the period in accordance with section 17AE;

                     (c)  a report on the performance of the entity for the period that includes:

                              (i)  the annual performance statements for the entity for the period in accordance with paragraph 39(1)(b) of the Act and section 16F of this rule; and

                             (ii)  a report on the financial performance of the entity for the period in accordance with section 17AF;

                     (d)  information on the management and accountability of the entity for the period in accordance with section 17AG;

                   (da)  information about executive remuneration in accordance with Subdivision C;

                     (e)  the annual financial statements for the entity for the period in accordance with subsection 43(4) of the Act;

                      (f)  the other mandatory information referred to in section 17AH;

                     (g)  a letter of transmittal in accordance with section 17AI;

                     (h)  aids to access in accordance with section 17AJ.

Note 1:  The review by the accountable authority may include a summary of significant issues for the entity, an overview of the entity’s performance and financial results and an outlook for the next reporting period.

Note 2:  Other legislation may require non‑corporate Commonwealth entities to include additional matters in the annual report. Guidance material for this section specifies some of that other legislation.

Note 3:  For when the annual report must be given to the responsible Minister, see subsection 46(2) of the Act.

  1. Section 17AD of the PGPA Rule establishes the core set of information required to be included in annual reports to ensure that accountability requirements are met and to provide consistency for readers. The annual report must include the following items:
  • a review by the accountable authority
  • an entity overview
  • a report on the performance (including both the entity’s annual performance statements and a report on the financial performance of the entity)
  • information on the management and accountability of the entity
  • information about executive remuneration
  • other mandatory information
  • a letter of transmittal
  • access aids to assist navigation in the report (index, glossary, index of requirements, etc.).
  1. The required standards for these items are set out in Parts 5(a) – 5(i) of this guide.
  2. Entities vary in role and size, and accountable authorities have discretion as to the extent of information to include in annual reports and the sequence in which it is presented, as long as the requirements for information set out in the PGPA Rule are met. Whether or not particular information should be reported, should be decided, in the absence of any contrary direction in this guide, having regard to the principles underlying annual report requirements as detailed in the introduction to this guide.

Part 5(a) – Review by the accountable authority

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

  1.  a review by the accountable authority of the entity for the period.
  1. Subsection 17AD(a) of the PGPA Rule requires that the annual report include a review by the accountable authority of the entity for the reporting period. The content of this review is at the discretion of the accountable authority; however, it is suggested that the review may include:
  • a summary of the significant issues and developments for the entity during reporting period
  • an overview of the entity’s performance and financial results
  • the outlook for the following reporting period.

    If the entity is a department of state that oversees a portfolio, the review may also include a summary of the significant issues and developments for the portfolio during the reporting period.

Part 5(b) – Overview of the entity

Public Governance, Performance and Accountability Rule 2014

17AE Overview of the entity

             (1)  For the purposes of paragraph 17AD(b), the overview of the entity for the period must include:

                     (a)  a description of the entity, including the following:

                              (i)  the role and functions of the entity;

                             (ii)  an outline of the organisational structure of the entity;

                            (iii)  the outcomes and programmes administered by the entity during the period;

                            (iv)  the purposes of the entity as included in the entity’s corporate plan for the period; and

                   (aa)  information on the accountable authority, or each member of the accountable authority, of the entity during the period, including the following:

                              (i)  the name of the accountable authority or member;

                             (ii)  the position title of the accountable authority or member;

                            (iii)  the period as the accountable authority or member within the reporting period; and

                     (b)  if the entity is a Department of State—an outline of the structure of the portfolio that includes the Department.

             (2)  If the outcomes and programmes administered by the entity during the period are not the same as the outcomes and programmes included in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, the report must set out and explain the reasons for the differences.

  1. Subsection 17AD(b) of the PGPA Rule requires that the annual report include an overview of the entity for the reporting period. Subsection 17AE(1) of the PGPA Rule requires that the overview contain information describing the:
  • role(s) and function(s) of the entity in the period
  • organisational structure of the entity
  • outcome and program structure of the entity as published in the relevant Portfolio Budget Statements for the reporting period
  • purpose(s) of the entity as published in the entity’s corporate plan prepared for the reporting period under section 35(1) of the PGPA Act.
  1. Paragraph 17AE(1)(aa) of the PGPA Rule requires details of the entity’s accountable authority, or members of the accountable authority, of the entity throughout the entire reporting period, including details on:
  • name of accountable authority or member
  • position title of accountable authority or member
  • the period as accountable authority or member within the reporting period.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. Additionally, if the entity is a department of state that oversees a portfolio, the overview must also include a summary of the significant issues and developments for the portfolio during the reporting period.
  2. Entities should note that when providing details of outcome and program structures, this information must be consistent or reconcilable with information in the Portfolio Budget Statements, Portfolio Additional Estimates Statements or other portfolio estimate statements relating to the entity for the period covered by the annual report. Where an entity reports using a structure different to the Portfolio Budget Statements, the report must detail the variations and explain the reasons for the change.

Part 5(c) – Report on performance

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

                       (c) a report on the performance of the entity for the period that includes:

                              (i)  the annual performance statements for the entity for the period in accordance with paragraph 39(1)(b) of the Act and section 16F of this rule; and

                             (ii)  a report on the financial performance of the entity for the period in accordance with section 17AF;

  1. Subsection 17AD(c) of the PGPA Rule requires that the annual report include a report on the performance of the entity over the reporting period. The content of this report must include two core elements:
    • the annual performance statements of the entity prepared in accordance with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule
    • a report on the financial performance of the entity for the reporting period.
  2. The report on performance is intended to demonstrate how the entity has performed during the year in relation to the entity’s purpose(s) and program(s) and, where possible, indicate the entity’s effectiveness in achieving its planned or intended results. Descriptions of processes and activities should be avoided. Rather, reporting should be aimed at providing an assessment of how the entity has progressed toward the achievement of its intended results.
  3. Further details on the two core elements of the report on performance can be found in Part 5(c)(a) and Part 5(c)(b) below.

Part 5(c)(a) – Report on performance – annual performance statement

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

(c) a report on the performance of the entity for the period that includes:

                              (i)  the annual performance statements for the entity for the period in accordance with paragraph 39(1)(b) of the Act and section 16F of this rule; and

  1. Paragraph 17AD(c)(i) requires that the annual report includes an entity’s annual performance statement as prepared in accordance with section 16F of the PGPA Rule.
  2. The annual performance statements are intended to be the key location for all public data on the actual performance of an entity in a reporting period. The content reported by entities in their statements must directly reflect the actual results achieved against the planned performance criteria set out in their corporate plans and Portfolio Budget Statements for the reporting period.
  3. Entities should note that the annual performance statements must report on the performance of the entity in fulfilling its purpose(s) during the reporting period. This can be achieved by an entity acquitting the performance criteria as published in both its corporate plan and the relevant Portfolio Budget Statements for the reporting period. However, to demonstrate the fulfilment of their purpose(s), entities will need to clearly map (or attribute) each Portfolio Budget Statement’s performance criterion to the entity’s purpose(s). This mapping will serve to establish a ‘clear read’ between the entity’s corporate plan, relevant Portfolio Budget Statements, annual performance statements and the annual report, and ensure that the reader can clearly see how (and how well) the entity is fulfilling its purpose(s).
  4. It is expected that the annual performance statements should be presented in a consistent form by all entities. Appendix A to this guide provides a suggested presentation structure for the annual performance statements. Entities may depart from the suggested structure if necessary, but should be prepared to explain their reasons for doing so. Also, entities may expand or add information beyond the suggested structure if it is necessary to clearly convey the full breadth and complexity of the performance story of the entity for the reporting period.
  5. For further information on the purpose and content requirements of the annual performance statement, refer to section 16F of the PGPA Rule and Resource Management Guide No. 134 – Annual performance statements for Commonwealth entities, available at www.finance.gov.au.

Part 5(c)(b) – Report of performance – report on financial performance

Public Governance, Performance and Accountability Rule 2014

17AF Report on financial performance

             (1)  For the purposes of subparagraph 17AD(c)(ii), the report on the financial performance of the entity for the period must include:

                     (a)  a discussion and analysis of the entity’s financial performance during the period; and

                     (b)  a table summarising the total resources of the entity, and the total payments made by the entity, during the period.

Note 1:  Guidance material for this section sets out the preferred format of the table mentioned in paragraph (1)(b).

Note 2:  The annual performance statements (which deal with the non‑financial performance of the entity) are dealt with in section 16F of this rule.

             (2)  If there have been or may be significant changes in financial results during or after the reporting period, or from the previous reporting period, the annual report must describe those changes, including in relation to:

                     (a)  the cause of any operating loss of the entity, how the entity has responded to the loss and the actions that have been taken in relation to the loss; and

                      (b) any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

  1. Paragraph 17AD(c)(ii) requires that the annual report include a report on the financial performance of the entity in the reporting period. Section 17AF of the PGPA Rule requires the report on financial performance to contain:
  • a discussion and analysis of the entity’s financial performance for the reporting period
  • a table summarising the total resources of the entity, and the total payments made by the entity, during the period.
  1. A suggested format for the table referred to above is set out in Appendix B. The core content of the summary table is to show the total resources for the entity in comparison with the total payments made during the year. In addition, the table should also incorporate a series of summary tables showing the total resources for each outcome administered by the entity. These tables should be consistent with the corresponding table in relevant Portfolio Budget Statements for the entity for the reporting period. It is suggested that the tables be included in an appendix to the report.
  2. Commencing from the 2018-19 reporting period, the digital reporting tool will require a subset of information from the report on financial performance to be provided in the standard templates. Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G. The templates do not replace the entity’s existing reporting requirements under section 17AD(c)(ii) of the PGPA Rule (report on financial performance) or any other applicable requirement[1].
  3. Further to the core elements of the report on financial performance, subsection 17AF(2) of the PGPA Rule requires that an entity explain any significant changes in financial results. This should include any significant changes in financial results from the previous reporting period, within the reporting period (including changes since the corresponding Portfolio Budget Statements or Portfolio Additional Estimates Statements) and from the end of the reporting period, including in relation to:
  • the cause of any operating loss and its implications, including how an entity has responded and the follow-up actions that have occurred[2]
  • any matter or circumstance, if it can reasonably be anticipated to have a significant impact on the entity’s future operations or financial results.

Part 5(d) – Information on management and accountability

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

             (1)  For the purposes of paragraph 17AD(d), this section sets out the requirements for the information on the management and accountability of the entity for the period that is to be included in the annual report.

  1. Section 17AG of the PGPA Rule establishes that the annual report must contain a core set of information on the management and accountability practices of the entity in the reporting period. This requires entities to provide information in their annual report on:
  • corporate governance
  • external scrutiny
  • management of human resources
  • asset management
  • purchasing
  • consultants
  • Australian National Audit Office access clauses
  • exempt contracts
  • procurement initiatives to support small business.
  1. The required standards for these items are set out in Part 5(d)(a) – 5(d)(i) of this guide below.

Part 5(d)(a) – Corporate governance

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Corporate governance

(2)  The annual report must include the following:

                     (a)  information on compliance with section 10 (which deals with preventing, detecting and dealing with fraud) in relation to the entity during the period;

                     (b)  a certification by the accountable authority of the entity that:

                              (i)  fraud risk assessments and fraud control plans have been prepared for the entity; and

                             (ii)  appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place for the entity; and

                            (iii)  all reasonable measures have been taken to deal appropriately with fraud relating to the entity;

                     (c)  an outline of the structures and processes that are in place for the entity during the period to implement the principles and objectives of corporate governance;

  1. Subsection 17AG(2)(a) of the PGPA Rule requires that the annual report include information on the entity’s compliance with section 10 of the PGPA Rule, which sets a minimum standard for accountable authorities of Commonwealth entities for managing the risk and incidents of fraud that relate to their entity. Further information on the Commonwealth Fraud Control Framework can be found at https://www.ag.gov.au/Integrity/FraudControl/Pages/FraudControlFramework.aspx.
  2. Supporting the entity’s compliance information, paragraph 17AG(2)(b) of the PGPA Rule requires the accountable authority of an entity to explicitly certify that:
    • their entity has prepared fraud risk assessments and fraud control plans
    • their entity has in place appropriate fraud prevention, detection, investigation and reporting mechanisms that meet the specific needs of the entity
    • they have taken all reasonable measures to appropriately deal with fraud relating to the entity.
  3. Entities may wish to include this certification as an element of the letter of transmittal from the accountable authority. Further information on the requirements for the letter of transmittal can be found at Part 5(g) of this guide.
  4. Paragraph 17AG(2)(c) of the PGPA Rule requires the annual report to include a statement of the structures and processes that the entity had in place during the year to implement the principles and objectives of corporate governance.[1] The content of this statement is at the discretion of the accountable authority; however, it is suggested that the review may include:
  • the names of the senior executive and their responsibilities[2]
  • senior management committees and their roles
  • corporate and operational plans and associated performance reporting and review, including contribution to specified outcomes[3]
  • internal audit arrangements, including the approach adopted to identifying areas of significant operational or financial risk, and arrangements in place to manage those risks
  • the entity’s policy and practices on the establishment and maintenance of appropriate ethical standards[4]
  • how the nature and amount of remuneration for senior executive service employees is determined.[5] For further information on reporting executive remuneration refer to Resource Management Guide No. 138 – Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports, available at www.finance.gov.au.

Significant non-compliance issues with finance law

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Corporate governance

(2)  The annual report must include the following:    

                     (d)  a statement of any significant issue reported to the responsible Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with the finance law in relation to the entity;

                     (e)  if a statement is included under paragraph (d) of this subsection—an outline of the action that has been taken to remedy the non‑compliance.

  1. Paragraphs 17AG(2)(d) and (e) require the annual report to contain details of any instances of significant non-compliance with the finance law as related to the entity in the reporting period. The finance law incorporates the PGPA Act, any rules and instruments created under the PGPA Act, and Appropriation Acts.
  2. This requirement is linked to section 19 of the PGPA Act, which requires accountable authorities of Commonwealth entities to notify their responsible Minister when significant issues have been identified. The details of significant non-compliance issues (as reported to the Minister under section 19 of the PGPA Act) must be reported in the entity’s annual report for the reporting period when the issue occurred.
  3. If an entity identifies and reports details of significant non-compliance issues, it is then required to provide an outline of the actions it has taken to remedy the non-compliance (as per paragraph 17AG(2)(e)).
  4. For further information, see Resource Management Guide No. 214 – Notification of significant non‑compliance with the finance law, available at www.finance.gov.au.

Part 5(d)(b) – External scrutiny

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

External scrutiny

             (3)  The annual report must include information on the most significant developments during the period in external scrutiny of the entity, and the entity’s response to that scrutiny, including particulars of:

                     (a)  judicial decisions, or decisions of administrative tribunals or the Australian Information Commissioner, made during the period that have had, or may have, a significant effect on the operations of the entity; and

                     (b)  any report on the operations of the entity given during the period by:

                              (i)  the Auditor‑General, other than a report under section 43 of the Act (which deals with the Auditor‑General’s audit of the annual financial statements for Commonwealth entities); or

                             (ii)  a Committee of either House, or of both Houses, of the Parliament; or

                            (iii)  the Commonwealth Ombudsman; and

                     (c)  any capability reviews of the entity that were released during the period.

  1. Subsection 17AG(3) of the PGPA Rule requires that the annual report include information on any external scrutiny of the entity that has occurred within the reporting period. The annual report must detail any significant developments in external scrutiny that the entity has been subject to and the entity’s response to those events, including information about:
  • any judicial decisions, decisions of administrative tribunals, and decisions by the Australian Information Commissioner that have had, or may have, a significant impact on the operation of the entity
  • any reports on the operations of the entity, including by:
    • the Auditor-General
    • a Parliamentary committee
    • the Commonwealth Ombudsman
    • agency capability reviews (once released).

Part 5(d)(c) – Management of human resources

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Management of human resources

                (4) The annual report must include the following:

                     (a)  an assessment of the entity’s effectiveness, at the end of the reporting period, in managing and developing its employees to achieve its objectives;

                   (aa)  statistics on the number of employees of the entity (including by reference to ongoing and non-ongoing employees), at the end of that and the previous reporting period, in relation to each of the following:

                              (i)  full-time employees;

                             (ii)  part-time employees;

                            (iii)  gender;

                            (iv)  location;

                     (b)  statistics on the number of APS employees of the entity (including by reference to ongoing APS employees and non‑ongoing APS employees), at the end of that and the previous reporting period, in relation to each of the following:

                              (i)  each classification level of the entity;

                             (ii)  full‑time employees;

                            (iii)  part‑time employees;

                            (iv)  gender;

                             (v)  location;

                            (vi)  employees who identify as Indigenous;

                     (c)  information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts or determinations under subsection 24(1) of the Public Service Act 1999, including:

                              (i)  the number of SES employees and non‑SES employees of the entity covered by such agreements, arrangements, contracts or determinations during the period; and

                             (ii)  the salary ranges available during the period for APS employees of the entity by classification level; and

                            (iii)  a description of the range of non‑salary benefits provided during the period by the entity to its employees;

                     (d)  if payments of performance pay are paid to APS employees of the entity—information on that performance pay, including the following:

                              (i)  the number of APS employees of the entity at each classification level who received performance pay during the period;

                             (ii)  the aggregated amount of such payments at each classification level;

                            (iii)  the average amount of such payments, and the range of such payments, at each classification level;

                            (iv)  the aggregate amount of such payments for the entity.

  1. Subsection 17AG(4) of the PGPA Rule requires that the annual report include information about the entity’s effectiveness in managing and developing its employees, and certain statistics on the entity’s human resources.
  2. Paragraph 17AG(4)(a) of the PGPA Rule requires that the annual report include an assessment of the entity’s effectiveness in managing and developing its staff to achieve its objectives (as at the end of the reporting period). The content of this assessment is at the discretion of the accountable authority; however, it is suggested that it may include:
  • workforce planning and staff retention and turnover
  • the main features of enterprise or collective agreements, individual flexibility arrangements, determinations made under subsection 24(1) of the Public Service Act 1999, common law contracts, any remaining Australian Workplace Agreements, and developments regarding agreement making and the impact of making agreements[1]
  • the entity’s key training and development strategies, the outcomes of training and development, and an evaluation of effectiveness
  • the entity’s work health and safety performance[2]
  • productivity gains.
  1. To support the reporting of human resources information, paragraph 17AG(4)(aa) of the PGPA Rule requires the publication of statistics on the number of employees of the entity[3] (with reference to ongoing employees and non‑ongoing employees), at the end of the reporting period and the previous reporting period, in relation to each of the following:
  • full-time employees
  • part-time employees
  • gender
  • location.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. Paragraph 17AG(4)(b) of the PGPA Rule requires that the annual report include statistics on the number of APS employees[4] as at the last day of the reporting period (30 June) for the current and preceding reporting year on an actual head count basis[5]. These statistics must include:
  • the number of ongoing APS employees:
  • at each APS classification level
  • who are employed on a full-time basis
  • who are employed on a part-time basis
  • by gender
  • by physical location of their workplace
  • who identify as Indigenous.
  • the number of non-ongoing APS employees:
  • at each APS classification level
  • who are employed on a full-time basis
  • who are employed on a part-time basis
  • by gender
  • by physical location of their workplace
  • who identify as Indigenous.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. Paragraph 17AG(4)(c) of the PGPA Rule requires that the annual report include information about the arrangements that employees are employed under in the entity. This may include information on any enterprise or collective agreements, individual flexibility agreements, determinations made under subsection 24(1) of the Public Service Act 1999, common law contracts or Australian Workplace Agreements. This information must include:
  • the number of APS employees covered by enterprise or collective agreements, individual flexibility agreements, subsection 24(1) determinations, common law contracts and Australian Workplace Agreements by Senior Executive Service (SES) employees and non-SES employees
  • the salary ranges available for APS employees by classification level (the range should reflect the full span of salaries available under an enterprise or collective agreement, individual flexibility agreement, subsection 24(1) determination, common law contract and/or Australian Workplace Agreement)
  • a description of the range of non-salary benefits provided by the entity to employees.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. For those entities subject to a determination made under subsection 24(3) of the Public Service Act 1999, it would be appropriate to include a discussion of the effect of that determination when responding to this requirement. This discussion should include the number of employees covered by the determination, any supplementary arrangements entered into via subsection 24(1) determinations or common law contracts, and progress towards replacement of the determination with an enterprise or collective agreement.
  2. Paragraph 17AG(4)(d) of the PGPA Rule requires that the annual report include information on performance pay, also known as performance-based bonuses.[6] This information must include:
  • the number of APS employees at each APS classification level who received performance pay[7]
  • the aggregated amount of performance payments at each APS classification level
  • the average bonus payment and the range of payments at each APS classification level
  • the aggregate bonus payment for the entity as a whole.
  1. Detailed guidance on how to compile information on performance pay is contained in Appendix C.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

Part 5(d)(d) – Asset management

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Assets management

             (5)  If managing assets is a significant part of the activities of the entity during the period, the annual report must include an assessment of the effectiveness of that management.

  1. Subsection 17AG(5) of the PGPA Rule requires that the annual report include an assessment of the effectiveness of the entity’s asset management practices during the reporting period. This requirement is only necessary where assets management (including assets of which the day-to-day management has been outsourced) is a significant aspect of the strategic business of the entity. Entities may wish to include a discussion of their asset management plans, particularly if a significant portion of their asset base has a life of 50 years or greater.

Part 5(d)(e) – Purchasing

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Purchasing

             (6)  The annual report must include an assessment of the entity’s performance during the period against the Commonwealth Procurement Rules.

  1. Subsection 17AG(6) of the PGPA Rule requires that the annual report include an assessment of the entity’s performance with respect to its responsibilities under the Commonwealth Procurement Rules.
  2. The Commonwealth Procurement Rules, produced by the Department of Finance, can be found at https://www.finance.gov.au/government/procurement/commonwealth-procurement-rules

Part 5(d)(f) – Consultants

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Consultants

             (7)  The annual report must include the following:

                     (a)  a summary statement of the following:

                              (i)  the number of new contracts engaging consultants that were entered into during the period;

                             (ii)  the total actual expenditure during the period on all such contracts (inclusive of GST);

                            (iii)  the number of ongoing contracts engaging consultants that were entered into during a previous reporting period;

                            (iv)  the total actual expenditure during the period on those ongoing contracts (inclusive of GST);

                     (b)  a statement that “During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million].”;

                     (c)  a summary of:

                              (i)  the policies of the entity on selecting and engaging consultants; and

                             (ii)  the procedures of the entity for selecting consultants; and

                            (iii)  the main categories of purposes for which consultants were engaged;

                     (d)  a statement that “Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website”.

  1. Subsection 17AG(7) of the PGPA Rule requires that the annual report include information on the entity’s use of contracts that engage consultants or consultancy services.
  2. Many individuals, partnerships and corporations provide services to entities under contracts for services. However, not all such contractors should be categorised as consultants for the purposes of annual reporting. Consultants are distinguished from other contractors by the nature of the work they perform.
  3. For reporting purposes, officials need to be able to distinguish consultancies from ‘non-consultancy’ contracts and employment contracts. Briefly, a consultant is an individual, a partnership or a corporation engaged to provide professional, independent and expert advice or services.
  4. The Department of Finance has developed guidance to assist entities in identifying whether a contract is a consultancy for reporting purposes

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. Paragraph 17AG(7)(a) of the PGPA Rule requires that the annual report include a summary statement detailing:

  • the number of new consultancy contracts entered into during the year[1]
  • the total actual expenditure on all new consultancy contracts entered into during the reporting period(inclusive of GST)[2]
  • the number of ongoing consultancy contracts that were active in the previous reporting year
  • the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

  1. To ensure consistency in entities’ reports, paragraph 17AG(7)(b) of the PGPA Rule requires that annual reports must include the following statement:

‘During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million].’

  1. To support the mandatory content as detailed above, entities may also consider including a table showing expenditure on consultancy contracts over the three most recent reporting periods. If doing so, care needs to be taken to ensure that expenditure on consultancies in previous years is not included in the annual report for subsequent years. That is, the table should clearly distinguish between expenditure on new consultancies compared to ongoing consultancies for each reporting period in the table.
  2. In addition to the summary information in the body of the report on the number of consultancy contracts let during the year and the total expenditure on consultancy services, paragraph 17AG(7)(c) of the PGPA Rule requires that entities provide (in the body of the report or in an appendix to the report) a summary of the entity’s policy on the selection and engagement of consultants, its selection procedures, and the main categories of purposes for which consultants were engaged.
  3. Typical reasons for engaging consultancy services include a requirement for specialist expertise not available within the entity or where an independent assessment is considered desirable. The selection process may involve, for example, open tender, selective tender, direct sourcing, or a panel consisting of recognised and pre-eminent experts, a consultant who had previously undertaken closely related work for the entity, or a consultant known to have the requisite skills where the value of the project did not justify the expense or delay associated with seeking tenders. Detailed guidance is available on the Department of Finance’s website at https://www.finance.gov.au/government/procurement/buying-australian-government/additional-reporting-consultancies
  4. In accordance with recommendation 9 of the Senate Standing Committee on Finance and Public Administration report Departmental and agency contracts: Second report on the operation of the Senate order for the production of lists of departmental and agency contracts (2003–06), entities should include a note in their annual reports referring readers to the AusTender website for information on contracts and consultancies. To comply with this recommendation, paragraph 17AG(7)(d) of the PGPA Rule requires all entities to include the following statement in the body of their annual report:

‘Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website, www.tenders.gov.au.’

Part 5(d)(g) – Australian National Audit Office access clauses

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Australian National Audit Office access clauses

(8)   If the accountable authority of the entity entered, during the period, into a contract that has a value of $100 000 or more (inclusive of GST) with a contractor, and that does not provide for the Auditor‑General to have access to the contractor’s premises, the annual report must include:

                     (a)  the name of the contractor; and

                     (b)  the purpose and value of the contract; and

                     (c)  the reason why a clause allowing such access was not included in the contract.

  1. Subsection 17AG(8) of the PGPA Rule requires entities to include information in their annual reports on contracts that do not provide for the Auditor-General to have access to the contractor’s premises. Entities must provide details of any contract entered into during the reporting period of $100,000 or more (inclusive of GST) that does not provide for the Auditor-General to have access to the contractor’s premises. The annual report must include the name of the contractor; the purpose and value of the contract; and the reason why standard access clauses were not included in the contract.
  2. The inclusion of standard access clauses provides the Australian National Audit Office with access to various types of information held by contractors and third party subcontractors for the purpose of audits, including access to records, information and assets directly relevant to the contract performance. The clauses do not enable access to information that is outside the scope of the specific contract.

Part 5(d)(h) – Exempt contracts

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Exempt contracts

             (9)  If a contract entered into during the period by the accountable authority of the entity, or a standing offer, with a value of more than $10 000 (inclusive of GST) has been exempted by the accountable authority from being published in AusTender because it would disclose exempt matters under the Freedom of Information Act 1982, the annual report must include:

                     (a)  a statement that the contract or standing offer has been exempted; and

                     (b)  the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

  1. Subsection 17AG(9) of the PGPA Rule addresses the requirement to document in entities’ annual reports any contracts entered into during the reporting period, where the contract details were not published in AusTender. This requirement also covers standing offers.
  2. An accountable authority may direct in writing that contract details are not to be reported on AusTender if they would be subject to an exemption under the Freedom of Information Act 1982 (FOI Act) and the accountable authority considers that the information is genuinely sensitive and harm is likely to be caused by its disclosure.
  3. The PGPA Rule requires that if any contract in excess of $10,000 (inclusive of GST) or a standing offer has been exempted by the accountable authority from being published on AusTender on the basis that it would disclose exempt matters under the FOI Act, the fact that the contract has been exempted and the value of the contract or standing offer must be reported, to the extent that doing so does not in itself disclose the exempt matters.

Part 5(d)(i) – Procurement initiatives to support small business

Public Governance, Performance and Accountability Rule 2014

17AG Information on management and accountability

Procurement initiatives to support small business

           (10)  The annual report must include the following:

                     (a)  a statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website.”;

                     (b)  an outline of the ways in which the procurement practices of the entity support small and medium enterprises;

                     (c)  if the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.”.

Note:     Paragraph 5.4 of the Commonwealth Procurement Rules deals with the requirements for procurement practices of Commonwealth entities to support small and medium enterprises.

  1. The Australian Government is committed to entities sourcing at least 10 per cent of procurement by value from small and medium-sized enterprises (SMEs). The Commonwealth Procurement Rules state that, to ensure that SMEs can engage in fair competition for Australian Government business, officials should apply procurement practices that do not unfairly discriminate against SMEs and provide appropriate opportunities for SMEs to compete.
  2. Paragraph 17AG(10)(a) of the PGPA Rule provides that annual reports prepared for entities must include a statement that refers readers to the statistics on SMEs’ participation in Commonwealth Government procurement on the Department of Finance’s website. To ensure consistency, entities must include a statement along the following lines:

    ‘[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and medium-sized enterprise and small enterprise participation statistics are available on the Department of Finance’s website at www.finance.gov.au/procurement/statistics-on-commonwealth-purchasing-co…
     
  3. Paragraph 17AG(10)(b) of the PGPA Rule requires that entities must also include in their annual reports a brief statement on the ways in which their procurement practices support SMEs, consistent with paragraph 5.4 of the Commonwealth Procurement Rules. This statement may include some of the following initiatives or practices:
  • the Commonwealth Contracting Suite for low-risk procurements valued under $200,000
  • Australian Industry Participation plans in whole-of-government procurement where applicable
  • the Small Business Engagement Principles (outlined in the government’s Industry Innovation and Competitiveness Agenda), such as communicating in clear, simple language and presenting information in an accessible format
  • electronic systems or other processes used to facilitate on-time payment performance, including the use of payment cards.
  1. Paragraph 17AG(10)(c) of the PGPA Rule requires that entities that are considered material in nature, as characterised by the Department of Finance in the PGPA Flipchart available at www.finance.gov.au/resource-management/governance/#flipchart, must include a statement in their annual reports referring readers to the on-time payment performance results on the Department of the Treasury’s website. To ensure consistency, entities must include a statement along the following lines:

    ‘[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website, www.treasury.gov.au.’

Part 5(e) – Annual financial statements

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

                           (e) the annual financial statements for the entity for the period in accordance with subsection 43(4) of the Act;

  1. Paragraph 17AD(e) of the PGPA Rule reiterated the requirement established by subsection 43(4) of the PGPA Act that the annual report must include a copy of the annual financial statements of the entity (and the Auditor-General’s report) for the period that the annual report is prepared.
  2. Financial statements must be prepared in accordance with the PGPA (Financial Reporting) Rule 2015.
  3. For further information on the preparation and presentation of annual financial statements, see Resource Management Guide No. 125 – Commonwealth Entities Financial Statements Guide, available at https://www.finance.gov.au/resource-management/reporting-accounting/fin….
  4. Commencing from the 2018-19 reporting period, the digital reporting tool will require a subset of financial statements information to be provided in the standard templates. Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G. The templates do not replace the entity’s existing reporting requirements under section 43(4) of the PGPA Act (financial statements) or any other applicable requirement[1].

Part 5(f) – Executive Remuneration

Public Governance, Performance and Accountability Rule 2014

17AD Specific requirements for annual reports

                         (da )    information about executive remuneration in accordance with Subdivision C;

  1. Paragraph 17AD(da) of the PGPA Rule provides that Commonwealth entities[1] are required to disclose executive remuneration information in their annual reports in accordance with the PGPA Rule[2]. Subdivision C of Part 2-3 of the PGPA Rule sets out the executive remuneration disclosure requirements for Commonwealth entities.
  2. For guidance on reporting executive remuneration refer to Resource Management Guide No. 138 ‑ Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports, available at www.finance.gov.au.

Templates that address this reporting requirement in the digital reporting tool are provided at Appendix G.

Part 5(g) – Other mandatory information

Public Governance, Performance and Accountability Rule 2014

17AH Other mandatory information

             (1)  For the purposes of paragraph 17AD(f), the other information that must be included in the annual report for the entity for the period is the following:

                     (a)  either:

                              (i)  a statement that “During [reporting period], [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”; or

                             (ii)  if the entity did not conduct any advertising campaigns during the period—a statement to that effect;

                     (b)  a statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”;

                     (c)  an outline of the mechanisms of the entity for reporting on disability, including a reference to the website where information in relation to those mechanisms can be found;

                     (d)  a reference to the website where information on the entity’s information publication scheme under Part II of the Freedom of Information Act 1982 can be found;

                     (e)  if a previous annual report for the entity contains any significant statement on a matter of fact which has proved to be wrong in a material respect—information correcting the record.

  1. Section 17AH of the PGPA Rule requires that the annual report include a series of other information.

Advertising and market research

  1. Paragraph 17AH(1)(a) of the PGPA Rule requires that annual reports include a statement providing details of any advertising campaigns undertaken by the entity in the reporting period. Specifically, entities must include the following statement on advertising campaigns:

‘During [reporting period], [name of entity] conducted the following advertising campaigns: [names of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website, www.finance.gov.au.’

  1. If no advertising campaigns were undertaken, then a statement to that effect should be included in the annual report.
  2. Entities should note that this requirement is in addition to the requirements stipulated by the Commonwealth Electoral Act 1918. For further information on those requirements, see Appendix D.

Grants

  1. Paragraph 17AH(1)(b) of the PGPA Rule requires that annual reports include information on grant programs administered by the entity. As part of reforms introduced to improve the transparency and accountability of grants administration, the Commonwealth Grants Rules and Guidelines were issued in July 2017. The guidelines apply to non-corporate Commonwealth entities subject to the PGPA Act. The guidelines establish the overarching Commonwealth grants policy framework and articulate the expectations for all non-corporate Commonwealth entities in relation to grants administration.
  2. The Commonwealth Grants Rules and Guidelines require that entities publish details of grants on GrantConnect[1], no later than 21 calendar days after the grant agreement for the grant takes effect. Details must remain on the website for at least two reporting periods. As GrantConnect now provides information about all grants made, there is no need for entities to compile lists of grant recipients for their annual reports. Instead, as per subsection 17AH(1) of the PGPA Rule, entities should include the following statement in their annual reports:

‘Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].’

  1. Further information on grants administration is available from the Grants Policy Team, Department of Finance, at grants@finance.gov.au.

Disability reporting mechanism

  1. Paragraph 17AH(1)(c) of the PGPA Rule requires that annual reports include information on the disability reporting mechanisms of the entity.
  2. The specific requirement for disability reporting in individual entity annual reports has been discontinued, because disability reporting occurs through National Disability Strategy reporting to the Council of Australian Governments and within the State of the Service report.
  3. In order to preserve the completeness of individual entity annual reports and the level of parliamentary scrutiny of disability issues overall, each individual entity’s report must include an explicit and transparent reference to other disability reporting mechanisms, specifically noting where agency level information can be found. A suggested form of words to satisfy this requirement is set out below:

‘Since 1994, non-corporate Commonwealth entities have reported on their performance as policy adviser, purchaser, employer, regulator and provider under the Commonwealth Disability Strategy. In 2007–08, reporting on the employer role was transferred to the Australian Public Service Commission’s State of the Service reports and the APS Statistical Bulletin. These reports are available at www.apsc.gov.au. From 2010–11, entities have no longer been required to report on these functions.

The Commonwealth Disability Strategy has been overtaken by the National Disability Strategy 2010–2020, which sets out a 10-year national policy framework to improve the lives of people with disability, promote participation and create a more inclusive society. A high-level, two-yearly report will track progress against each of the six outcome areas of the strategy and present a picture of how people with disability are faring. The first of these progress reports was published in 2014, and can be found at www.dss.gov.au.’

Freedom of information

  1. Paragraph 17AH(1)(d) of the PGPA Rule requires that annual reports include information on an entity’s publication of information under Part II of the Freedom of Information Act 1982 (FOI Act).
  2. The Information Publication Scheme (IPS) provides a statutory framework for proactive publication of information by entities. As part of the IPS, entities are required to publish, on a website, 10 categories of information, including information about the entity’s structure, functions and statutory appointments. Entities must also publish ‘operational information’ that guides decisions or recommendations affecting members of the public, as well as information about how the public can comment on policy proposals. Further information about the IPS is available at www.oaic.gov.au/freedom-of-information/freedom-of-information-act/the-information-publication-scheme.
  3. To address the requirement contained in paragraph 17AH(1)(d) of the PGPA Rule, annual reports should include a statement along the following lines:

‘Entities subject to the Freedom of Information Act 1982 (FOI Act) are required to publish information to the public as part of the Information Publication Scheme (IPS). This requirement is in Part II of the FOI Act and has replaced the former requirement to publish a section 8 statement in an annual report. Each agency must display on its website a plan showing what information it publishes in accordance with the IPS requirements.’

Remediation of information published in previous annual reports

  1. Paragraph 17AH(1)(e) of the PGPA Rule allows for accountable authorities to be able to update or address any information published in previous annual reports, if that information has later proven to be erroneous or misleading.
  2. Accordingly, if the previous annual report of an entity contains any significant statement on a matter of fact that has proved to be wrong in a material respect, the annual report must include information to correct the record..

Part 5(g)(a) – Other mandatory information – information required by another Act or instrument

Public Governance, Performance and Accountability Rule 2014

17AH Other mandatory information

             (2)  Information required by an Act or instrument (other than the Act or this rule) to be included in the annual report must be included in one or more appendices to the report.

  1. The operations that an entity reports on in its annual report can be affected by other legislation or legislative instruments. Such legislation can either be general in nature or specific enabling legislation of the entity. Subsection 17AH(2) of the PGPA Rule provides that other mandatory information be included in one or more appendixes to entities’ annual reports.
  2. Appendix D provides further information on the specific statutory provisions for information that must be included in annual reports. The appendix covers the requirements relating to:
  • work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011)
  • advertising and market research (section 311A of the Commonwealth Electoral Act 1918) – in addition to this statutory reporting requirement, entities must include a statement on advertising campaigns
  • ecologically sustainable development and environmental performance (section 516A of the Environment Protection and Biodiversity Conservation Act 1999).
  1. In the case of an entity that is defined as a ‘public service care agency’, compliance with the entity’s obligations under the Carer Recognition Act 2010 is required.
  2. A public service care agency is defined in section 4 of the Carer Recognition Act 2010 to mean an agency as defined in the Public Service Act 1999 that is responsible for the development, implementation, provision or evaluation of policies, programs or services directed to carers or the persons for whom they care. For further information about the obligations of entities under the Carer Recognition Act 2010, see the Carer Recognition Act Guidelines on the Department of Social Services website at www.dss.gov.au. Questions about the application of these requirements to individual entities should be directed to carersupport@dss.gov.au.

Part 5(h) – Letter of transmittal

Public Governance, Performance and Accountability Rule 2014

17AI Letter of transmittal

                   For the purposes of paragraph 17AD(g), the letter of transmittal for the annual report for the entity must:

                     (a)  be signed by the accountable authority of the entity; and

                     (b)  state that the annual report has been prepared for the purposes of:

                              (i)  section 46 of the Act, which requires that an annual report be given to the entity’s responsible Minister for presentation to the Parliament; and

                             (ii)  if the entity has enabling legislation that specifies additional requirements in relation to the annual report—that legislation; and

                     (c)  be dated on the day the accountable authority approves the final text of the report for printing.

  1. Subsection 17AD(g) of the PGPA Rule requires that a letter of transmittal be included in the entity’s annual report and section 17AI of the PGPA Rule provides the minimum content of the letter.
  2. The purpose of the letter of transmittal is to provide assurance from the accountable authority to the responsible Minister that the annual report of the entity has been prepared in accordance with all applicable obligations under the PGPA Act and other legislation, such as enabling legislation.
  3. The letter of transmittal is to be dated on the day the signatory approves the final text of the report for printing.

Part 5(i) – Aids to access

Public Governance, Performance and Accountability Rule 2014

17AJ Aids to access

                   For the purposes of paragraph 17AD(h), the aids to access that must be included in the annual report for the entity are the following:

                     (a)  a table of contents;

                     (b)  an alphabetical index of the contents of the report (including any appendices);

                     (c)  a glossary of any abbreviations and acronyms used in the report;

                     (d)  the list of requirements as set out in Schedule 2 to this rule;

                     (e)  details (for example the title, telephone number and email address) of the contact officer to whom enquiries for further information may be addressed;

                      (f)  the address of the entity’s website;

                     (g)  if the annual report is to be available electronically—the direct address for the annual report on the entity’s website.

  1. The information presented in entities’ annual reports should be able to be easily accessed by the reader. The reader should be able to locate specific information of interest in a straightforward manner. Section 17AJ of the PGPA Rule sets out a minimum set of aids to access an entity must include in its annual report. Specifically, entities’ annual reports must include:
  • a table of contents
  • an index of the contents
  • a glossary of any abbreviations and acronyms
  • the list of requirements
  • details of the contact officer to whom inquiries for further information may be addressed (for example, title, telephone number and email address)
  • the address of the entity’s website
  • the website address for the annual report on the entity’s website.

Templates that address these mandatory reporting requirement in the digital reporting tool are provided at Appendix G.

  1. By ensuring a level of consistency between the minimum aids to access included in annual reports, the requirements in section 17AJ will assist readers of multiple entities’ annual reports to find information of interest in each report.
  2. The accountable authority has the discretion to include any additional structure to the annual report that might enhance the accessibility of the specific information included in the entity’s report.
  3. Entities should note that the requirement for entities’ annual reports to include a list of requirements (as per paragraph 17AJ(d) of the PGPA rule) must be provided in a consistent format for all entities. The mandatory table can be located in schedule 2 of the PGPA Rule, available at www.legislation.gov.au, and in Appendix F of this guide.
  4. The list of requirements must be included as an appendix to the annual report. If an item specified in the checklist is not applicable to an entity, it should be reported as not applicable rather than omitted from the list. Entities must also provide details of the location of the information in the annual report that addresses each of the mandatory requirements specified by the PGPA Rule.

Part 6 – Production and distribution guidelines and requirements

Commonwealth printing standards for documents tabled in Parliament

  1. As discussed in Part 4 of this guide, entities are required to comply with the guidelines for presenting documents to Parliament when preparing their annual reports, as provided by the PGPA Rule.
  2. Guidance on the production standards for annual reports tabled in Parliament are set out on the Parliament of Australia website at www.aph.gov.au/Parliamentary_Business/Chamber_documents/Tabled_Papers/Advice_to_government_agencies.

Distribution arrangements

  1. Information on the printing and distribution requirements for annual reports is contained in the Guidelines for the presentation of documents to the Parliament (including government documents, government responses to committee reports, ministerial statements, annual reports and other instruments), available at www.dpmc.gov.au/resource-centre/government/guidelines-presentation-documents-parliament-0.
  2. Entities need to account for the relevant number of copies required for tabling when Parliament is sitting or for presentation when Parliament is not sitting, copies required for the Parliamentary Papers series, copies required for the combined Commonwealth Library Deposit and Free Issue Schemes, copies required for the entity’s own use, and copies required for sale and free issue. Entities should also ensure that copies are provided for Senate and House of Representatives committees that have the annual reports of entities within their portfolio areas referred to them.

Publishing online

  1. Entities are required to publish a range of public accountability information online, including, but not limited to, annual reports. The PGPA Rule requires online publishing of other elements of the enhanced Commonwealth performance framework. For example, at the start of the reporting period, entities are required to publish their corporate plans on their websites.
  2. The Office of the Australian Information Commissioner provides further information on the handling and use of information at www.oaic.gov.au.
  3. The Australian Government Digital Service Standard, available at www.dto.gov.au/standard/, provides information about the legal and policy obligations of entities in relation to online publishing, including a range of mandatory requirements.

Appendix A: Suggested format for annual performance statements

  1. As discussed in Part 5(c)(a) of this guide, the annual performance statements are intended to be the key non-financial reporting mechanism for all public data on the actual performance of an entity in a reporting period.
  2. The annual performance statements must report on the non-financial performance of the entity in fulfilling its purpose(s) during the reporting period. This can  be achieved by an entity acquitting the performance criteria as published in both their corporate plan and the relevant Portfolio Budget Statements for the reporting period. To demonstrate the fulfilment of their purpose(s), entities must map (or attribute) each performance criterion to their purpose(s).
  3. It is hoped that the annual performance statements will be presented in a consistent form by entities. The diagram below provides the suggested presentation structure for the annual performance statements. The use of this format is encouraged to enable presentation in a consistent form by entities.
  4. It is suggested that annual performance statements produced by entities contain:
    • an introduction statement (as required by section 16F(2), item 1 of the PGPA Rule)
    • a clear statement detailing the entity’s purpose(s), including reference to outcome numbers from the relevant Portfolio Budget Statements
    • results that demonstrate the entity’s performance against its purpose(s) as measured by relevant performance criteria. The results should include the following elements:
      1. the name and description of the performance criterion being reported on, as published in the entity’s corporate plan and/or relevant Portfolio Budget Statements. All performance criteria published in the entity’s corporate plan and/or relevant Portfolio Budget Statements for the reporting period must be attributed to a purpose or purposes
      2. source – details of where the performance criterion, attributed to the purpose, was originally published or sourced from. This is limited to the corporate plan prepared for the reporting period or the relevant Portfolio Budget Statements for the reporting period. If a performance criterion is sourced from both the corporate plan and Portfolio Budget Statements, then both should be stated as the source
      3. results against the performance criterion – the actual results achieved by the entity in the reporting period against the performance criterion that are attributed to the purpose. This should also include contextual analysis of the result.
    • an analysis of the factors that contributed to the entity’s performance in achieving its purposes (e.g. changes to purposes, changes to organisational capability and variations in the entity’s operating environment).
  1. Entities with more than a single purpose should consider repeating this structure (excluding the introduction statement) for each and every purpose. Additionally, all performance criteria published in the entity’s corporate plan and/or relevant Portfolio Budget Statements for the reporting period are expected be attributed to a purpose or purposes.

 

Appendix B: Entity resource statements and resource for outcomes

Entity resource statements

  1. Paragraph 17AF(1)(b) of the PGPA Rule requires non-corporate Commonwealth entities to summarise the total resources of the entity and the total payments made by the entity in a table. Part 5(c)(b) of this guide discusses this requirement.
  2. The preferred format for this table is provided below. The table should be included as an appendix to the annual report. Agency resource statements were introduced to Portfolio Budget Statements in 2008–09 to provide information about the various funding sources that are available to the agency and that the agency may draw against.
  3. The suggested format for an entity resource statement in the annual report has been designed to allow entities to reconcile the final usage of all resources in cash terms, by declaring the actual available appropriation for the relevant reporting period (including cash balances carried forward and further adjustments such as section 75 transfers under the PGPA Act and advances to the Finance Minister), and comparing this to the actual payments made.
  4. Additionally, for departmental appropriations and special accounts, information about any remaining balance that will be carried over to the next reporting period should also be reported.
  5. The preferred format for the table, which is consistent with Table 1.1 in the Portfolio Budget Statements, is set out below.

Entity resource statement 20xx–xx

     

Actual

 

Payments

 

Balance

     

available

 

made

 

remaining

     

appropriation

   

 

 

     

for 20xx–xx

 

20xx–xx

 

20xx–xx

     

$'000

 

$'000

 

$’000

     

(a)

 

(b)

 

(a) – (b)

           

 

 

Ordinary annual services1

         

 

 

Departmental appropriation2

         

 

 

Total

         

 

 

           

 

 

Administered expenses

         

 

 

Outcome xxx3

         

 

 

Outcome yyy

         

 

 

Outcome zzz

         

 

 

Payments to corporate entities4

         

 

 

Total

         

 

 

           

 

 

Total ordinary annual services

A

 

*

 

#

 

 

           

 

 

Other services5

         

 

 

Administered expenses

         

 

 

Specific payments to States, Act, NT and Local Government

         

 

 

Outcome aaa

         

 

 

Outcome ccc

         

 

 

Total

         

 

 

New administered expenses

         

 

 

Outcome bbb

         

 

 

Total

         

 

 

Departmental non-operating

         

 

 

Equity injections

         

 

 

Total

         

 

 

Administered non-operating

         

 

 

Administered Assets and Liabilities

         

 

 

Payments to corporate entities –

         

 

 

non-operating

         

 

 

Total

         

 

 

           

 

 

Total other services

B

 

*

 

#

 

 

           

 

 

Total available annual

         

 

 

appropriations and payments

         

 

 

           

 

 

Special appropriations

         

 

 

Special appropriations limited

         

 

 

 by criteria/entitlement

         

 

 

Public Governance, Performance and Accountability Act 2013 – s77

Special Appropriation Act x

         

 

 

Special Appropriation Act y

         

 

 

Special appropriations limited

         

 

 

by amount

         

 

 

Special Appropriation Act z

         

 

 

Total special appropriations

C

     

^

 

 

           

 

 

Special accounts6

         

 

 

Opening balance

         

 

 

Appropriation receipts7

         

 

 

Appropriation receipts

         

 

 

 – other entities8

         

 

 

Non-appropriation receipts to

         

 

 

special accounts

         

 

 

Payments made

         

 

 

Total special accounts

D

       

 

 

           

 

 

Total resourcing and payments

         

 

 

A+B+C+D

         

 

 

Less appropriations drawn from annual or special appropriations above and credited to special accounts8

         

 

 

and/or payments to corporate entities through annual appropriations

         

 

 

 

 

 

 

 

 

 

 

Total net resourcing and payments for entity X

       

 

 

         

 

 

1 Appropriation Act (No. 1) 20xx-xx and Appropriation Act (No. 3) 20xx–xx [and Appropriation Act (No. 5) 20xx–xx if necessary]. This may also include prior-year departmental appropriation and section 74 retained revenue receipts.

2 Includes an amount of $X m in 20xx–xx for the departmental capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’. Also includes an amount of $X m that has been credited to the XX special account for interest equivalency payments.

3 Includes an amount of $X m in 20xx–xx for the administered capital budget. For accounting purposes, this amount has been designated as ‘contributions by owners’.

4 ‘Corporate entities’ are corporate Commonwealth entities and Commonwealth companies as defined under the Public Governance, Performance and Accountability Act 2013.

5 Appropriation Act (No. 2) 20xx–xx and Appropriation Act (No. 4) 20xx–xx [and Appropriation Act (No. 6) 20xx–xx if necessary].

6 Does not include ‘special public money’ held in accounts like ‘services for other entities and trust moneys’ special accounts.

7 Appropriation receipts from entity X annual and special appropriations for 20xx–xx included above.

8 Appropriation receipts from other entities credited to entity X’s special accounts.

Notes for drafters (not to be included in final tables)

Shaded areas denote that no data is required in these fields.

‘Actual available appropriation’ column should use the 20xx–xx figures as disclosed in the 20xx–xx Portfolio Budget Statements – entity resource statement. Adjustment lines can then be inserted against particular resourcing categories to explain any final resourcing movements such as, but not limited to, section 74 transfers and advances to the Finance Minister.

*# Combined total should reconcile to the relevant entity total line the appropriation notes, after adjusting for GST payments/receipts and payments into special accounts.

^ ‘Actual available appropriation for 20xx–xx’ for Total C should be equal to ‘payments made 20xx–xx’ for Total C.

Expenses by outcomes

  1. The annual report should also include in an appendix a table for each outcome showing the total expenses for the outcome.
  2. Entities should present the information by way of a table that corresponds to that contained in the ‘Budgeted expenses for outcome’ table in the relevant Portfolio Budget Statements (and where relevant, the corresponding Portfolio Additional Estimates Statements). This table is now presented by appropriation source rather than against specific programs and administered expenses.
  3. The information in the table must reconcile with the relevant portion in the financial statements. In reconciling the information for each outcome, the actual expenses (column 2 in the table below) should agree with the appropriate line in the financial statements (as required by rule 34(1) of the PGPA (Financial Reporting) Rule 2015.
  4. The required format for the table, which is consistent with a Table 2.1 in the Portfolio Budget Statements, is set out below.

Expenses for outcome x

   

 

       

 

Outcome x: [insert outcome statement]

 

Budget*

Actual

Variation

     

expenses

 

   

20xx–xx

20xx–xx

20xx–xx

   

$'000

$'000

$'000

   

(a)

(b)

(a) – (b)

Program 1.1: [Insert program name]

     

 

Administered expenses

     

 

Ordinary annual services (Appropriation Act No. 1)

     

 

Other services (Appropriation Act Nos. 2, 4 and 6)

     

 

Special appropriations

     

 

Special accounts

     

 

Departmental expenses

     

 

Departmental appropriation1

     

 

Special appropriations

     

 

Special accounts

     

 

Expenses not requiring appropriation in the budget year

     

 

       

 

Total for Program 1.1

     

 

       

 

Program 1.2: [insert program name]

     

 

Administered expenses

     

 

Ordinary annual services (Appropriation Act Nos. 1, 3 and 5)

     

 

Other services (Appropriation Bill Nos. 2, 4 and 6)

     

 

Special appropriations

     

 

Special accounts

     

 

Departmental expenses

     

 

Departmental appropriation1

     

 

       

 

Special appropriations

     

 

Special accounts

     

 

Expenses not requiring appropriation in the budget year

     

 

       

 

Total for Program 1.2

     

 

       

 

Outcome x totals by appropriation type

     

 

Administered expenses

     

 

Ordinary annual services (Appropriation Bill No. 1)

     

 

Other services (Appropriation Bill No. 2)

     

 

Special appropriations

     

 

Special accounts

     

 

Departmental expenses

     

 

Departmental appropriation1

     

 

       

 

Special appropriations

     

 

Special accounts

     

 

Expenses not requiring appropriation in the budget year

     

 

       

 

Total expenses for Outcome 1

     

 

 

     

 

 

 

20xx–xx

20xx–xx

 

Average staffing level (number)

     

 

       

 

* Full-year budget, including any subsequent adjustment made to the 20xx–xx budget at Additional Estimates.

1 Departmental appropriation combines ordinary annual services (Appropriation Act Nos. 1, 3 and 5) and retained revenue receipts under section 74 of the Public Governance, Performance and Accountability Act 2013.

Further assistance with these tables can be obtained by contacting the Department of Finance at budget_framework@finance.gov.au.

Appendix C: Performance pay

  1. The PGPA Rule requires non-corporate Commonwealth entities to include information on performance pay paid to APS employees of the entity (see paragraph 17AG(4)(d) of the PGPA Rule and Part 5(d)(c) of this guide).
  2. Each entity’s annual report must include information about performance pay, also known as performance-linked bonuses and usually taking the form of a one-off payment in recognition of performance.
  3. In compiling the information about performance pay, entities should:
  • include all eligible ongoing and non-ongoing APS staff
  • include staff who left the entity during the reporting period, even if the performance payment was made after their departure
  • include staff on leave of any kind at the end of the reporting period
  • report the aggregate of actual payments, not payments before moderation
  • include each employee under one classification only. If an employee was promoted during the year and received performance pay at the lower classification only, include that employee in the report for the lower classification. If the promoted employee received performance pay at both classifications or at the higher level only, include the employee in the report for the higher level only and include the total payment in the aggregated payment report for that classification. Do not include the same employee in both classifications and do not break up the payment when aggregating the total payments for the various classifications
  • not include performance-linked advancement (advancement to a higher pay point which then becomes the employee’s nominal salary). If an employee receives a performance bonus and a performance-linked advancement, only the bonus element should be reported
  • not include payments in the nature of retention payments, job loadings or skills and responsibilities loadings
  • not include bonuses that accrued wholly in a previous reporting period, even if they were paid in the reporting period to which the report relates. For example, if a payment was made in the 2014–15 financial year for performance in respect of the periods 1 July 2012 to 30 June 2013 or 1 October 2012 to 30 September 2013, it should not be included in the 2014‑15 annual report. If a significant number of payments fall into this category, consideration should be given to correcting the information in the previous year’s annual report.

Appendix D: Information on specific statutory provisions relating to annual reports

  1. Subsection 17AH(2) of the PGPA Rule provides for the inclusion of other mandatory information in annual reports as required by an Act or instrument. The PGPA Rule provides for such mandatory information to be included in one or more appendices to an annual report prepared for a non-corporate Commonwealth entity. This requirement was discussed in Part 5(f)(a) of this guide.
  2. It is the responsibility of non-corporate Commonwealth entities to consider if the following legislation applies to them.

Work health and safety

Note that the following is an extract from Schedule 2, Part 4 of the Work Health and Safety Act 2011.

4 Annual reports

  1. Each of the following entities must include the matters mentioned in subclause (2) in its annual report for a financial year:
  1. A non-corporate Commonwealth entity within the meaning of the Public Governance, Performance and Accountability Act 2013;
  2. a public authority.
  1. The matters are:
  1. initiatives taken during the year to ensure the health, safety and welfare of workers who carry out work for the entity; and
  2. health and safety outcomes (including the impact on injury rates of workers) achieved as a result of initiatives mentioned under paragraph (a) or previous initiatives; and
  3. statistics of any notifiable incidents of which the entity becomes aware during the year that arose out of the conduct of businesses or undertakings by the entity; and
  4. any investigations conducted during the year that relate to businesses or undertakings conducted by the entity, including details of all notices given to the entity during the year under Part 10 of the Work Health and Safety Act 2011; and
  5. such other matters as are required by guidelines approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

Advertising and market research

Note that the following replicates the substance of the reporting requirements contained in section 311A of the Commonwealth Electoral Act 1918.

  1. Section 311A of the Commonwealth Electoral Act 1918 requires certain annual reporting by each Commonwealth department (defined as a department of state of the Commonwealth; or a department of the parliament; or an agency within the meaning of the Public Service Act 1999).
  2. The reporting requirements below are based on the Commonwealth Electoral Act 1918. Note that the reporting on advertising and market research is not restricted to electoral matters.
  3. The annual report is to include a statement setting out particulars of all amounts paid by, or on behalf of the Commonwealth department during the reporting period to:
    1. advertising agencies – meaning creative advertising agencies that have developed advertising campaigns. Recruitment and tender notices are not required to be reported under this item but should be reported in relation to the item below on payments to media advertising organisations
    2. market research organisations
    3. polling organisations
    4. direct mail organisations – includes those organisations that handle the sorting and mailing out of information material to the public. The costs reported should cover only the amount paid to the organisation and not the cost of postage or production of the material sent out. Where a creative agency or direct marketing agency has been used to create the direct mail materials, the amount paid to the agency should be reported here
    5. media advertising organisations – the master advertising agencies that place government advertising in the media. This covers both campaign and non‑campaign advertising.
  4. The statement must identify the persons or organisations to whom those amounts were paid. The reporting threshold for each year is available from the Australian Electoral Commission’s website at https://www.aec.gov.au/Parties_and_Representatives/public_funding/threshold.htm.

    Note that the reporting threshold is indexed and the method of calculating the amount of indexation each year is specified in section 321A of the Commonwealth Electoral Act 1918.

Ecologically sustainable development and environmental performance

  1. Section 516A of the Environment Protection and Biodiversity Conservation Act 1999 (the EPBC Act) requires Commonwealth entities and Commonwealth companies to report on:
    1. how the activities of, and the administration (if any) of legislation by, the reporter during the period accorded with the principles of ecologically sustainable development (ESD)
      1. the EPBC Act notes that ‘activities’ includes developing and implementing policies, plans, programs and legislation, and the operations of the organisation
    2. how the outcomes (if any) specified for the reporter in an Appropriations Act relating to the period contribute to ESD
    3. the effect of the reporter’s activities on the environment
      1. the EPBC Act defines the environment to mean:
      • ecosystems and their constituent parts, including people and communities
      • natural and physical resources
      • the qualities and characteristics of locations, places and areas
      • heritage values of places (including places on the Register of the National Estate kept under the Australian Heritage Council Act 2003)
      • the social, economic and cultural aspects of the things mentioned above
    4. any measures the reporter is taking to minimise the impact of activities by the reporter on the environment
    5. the mechanisms, if any, for reviewing and increasing the effectiveness of those measures.
  2. Further information about the EPBC Act, including a link to the Act, can be found at www.environment.gov.au/epbc.
  3. Promoting ESD is a key objective of the EPBC Act. Section 3A of the EPBC Act identifies the following as principles of ESD:
    1. decision-making processes should effectively integrate both long-term and short-term economic, environmental, social and equitable considerations (the ‘integration principle’)
    2. if there are threats of serious or irreversible environmental damage, lack of full scientific certainty should not be used as a reason for postponing measures to prevent environmental degradation (the ‘precautionary principle’)
    3. the principle of intergenerational equity – that the present generation should ensure that the health, diversity and productivity of the environment is maintained or enhanced for the benefit of future generations (the ‘intergenerational principle’)
    4. the conservation of biological diversity and ecological integrity should be a fundamental consideration in decision-making (the ‘biodiversity principle’)
    5. improved valuation, pricing and incentive mechanisms should be promoted (the ‘valuation principle’).
  4. The ESD Reporting Guidelines and working template have been developed to assist organisations in meeting their statutory ESD reporting requirements under section 516A of the EPBC Act. These guidelines outline an approach that aims to enhance the quality and consistency of ESD reporting across the Commonwealth.
  5. Further information on ESD, including the ESD Reporting Guidelines and working template, can be found atwww.environment.gov.au/esd. Information on determining ESD relevance is available at www.environment.gov.au/resource/criteria-determining-esd-relevance.
  6. Given the need for flexibility and autonomy due to the diversity of organisations in terms of size and operations, and in line with principles of CEO independence, individual reporters should have regard to their own circumstances in determining how best to meet ESD reporting requirements and what information is appropriate to their entity.
  7. Further information on reporting requirements under section 516A of the EPBC Act is available from the Department of the Environment and Energy.

Appendix E: Glossary

  1. This appendix defines some of the terms that are used in this guide.
  2. In addition, non-corporate Commonwealth entities should refer to the resource management glossary available on Finance’s website at www.finance.gov.au/resource-management/pgpa-glossary/.
  3. This glossary consolidates common resource management terms used in the PGPA Act and accompanying resource management guidance material. All terms in the glossary that make reference to legislation must be read in conjunction with the relevant legislation or legislative instrument.
  4. In relation to the preparation of annual reports, entities should be aware of the dictionary in section 8 of the PGPA Act and the definitions in section 4 of the PGPA Rule.
  5. The terms set out below have the following meanings in this guide (unless the contrary intention appears):
  1. APS employee: a person engaged under section 22, or a person who is engaged as an APS employee under section 72, of the Public Service Act 1999
  2. corporate governance: the process by which entities are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control
  3. financial results: the results shown in the financial statements of an entity
  4. grant: Commonwealth financial assistance covered by the Commonwealth Grants Rules and Guidelines
  5. materiality: takes into account the planned outcome and the relative significance of the resources consumed in contributing to the achievement of that outcome
  6. non-ongoing APS employee: a person engaged as an APS employee under subsection 22(2)(b) or 22(2)(c) of the Public Service Act 1999
  7. ongoing APS employee: a person engaged as an ongoing APS employee under subsection 22(2)(a) of the Public Service Act 1999
  8. operations: functions, services and processes performed in pursuing the objectives or discharging the functions of an entity
  9. outcomes: the results, impacts or consequences of actions by the Commonwealth on the Australian community – these should be consistent with those listed in the entity’s Portfolio Budget Statements and Portfolio Additional Estimates Statements
  10. performance information: evidence about performance that is collected and used systematically and may relate to appropriateness, effectiveness and efficiency and the extent to which an outcome can be attributed to an intervention – performance information may be quantitative (numerical) or qualitative (descriptive), and it should be verifiable
  11. programs: an activity or group of activities that deliver benefits, services or transfer payments to individuals, industry/business or the community as a whole and are the primary vehicles for Commonwealth entities to achieve the intended results of their outcome statements
  12. purchaser–provider arrangements: arrangements under which the services of one entity are purchased by another entity to contribute to outcomes – these arrangements can occur between Commonwealth entities or between Commonwealth entities and state/territory government or private sector bodies
  13. service charters: it is government policy that entities that provide services directly to the public have service charters in place. A service charter is a public statement about the service that an entity will provide and what customers can expect from the entity. In particular, the service charter advises what the entity does, how to contact and communicate with the entity, the standard of service that customers can expect, and their basic rights and responsibilities, and how to provide feedback or make a complaint.

Appendix F: List of Requirements – non-corporate Commonwealth entities

Below is the table set out in Schedule 2 of the PGPA Rule. Section 17AJ(d) requires this table be included in entities’ annual reports as an aid of access.

PGPA Rule Reference

Part of Report

Description

Requirement

17AD(g)

Letter of transmittal

 

17AI

 

A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.

Mandatory

17AD(h)

Aids to access

 

17AJ(a)

 

Table of contents.

Mandatory

17AJ(b)

 

Alphabetical index.

Mandatory

17AJ(c)

 

Glossary of abbreviations and acronyms.

Mandatory

17AJ(d)

 

List of requirements.

Mandatory

17AJ(e)

 

Details of contact officer.

Mandatory

17AJ(f)

 

Entity’s website address.

Mandatory

17AJ(g)

 

Electronic address of report.

Mandatory

17AD(a)

Review by accountable authority

 

17AD(a)

 

A review by the accountable authority of the entity.

Mandatory

17AD(b)

Overview of the entity

17AE(1)(a)(i)

 

A description of the role and functions of the entity.

Mandatory

17AE(1)(a)(ii)

 

A description of the organisational structure of the entity.

Mandatory

17AE(1)(a)(iii)

 

A description of the outcomes and programmes administered by the entity.

Mandatory

17AE(1)(a)(iv)

 

A description of the purposes of the entity as included in corporate plan.

Mandatory

17AE(1)(aa)(i)

 

Name of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa)(ii)

 

Position title of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa)(iii)

 

Period as the accountable authority or member of the accountable authority within the reporting period

Mandatory

17AE(1)(b)

 

An outline of the structure of the portfolio of the entity.

Portfolio departments ‑ mandatory

17AE(2)

 

Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.

If applicable, Mandatory

17AD(c)

Report on the Performance of the entity

 

 

Annual performance Statements

 

17AD(c)(i); 16F

 

Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.

Mandatory

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

 

A discussion and analysis of the entity’s financial performance.

Mandatory

17AF(1)(b)

 

A table summarising the total resources and total payments of the entity.

Mandatory

17AF(2)

 

If there may be significant changes in the financial results during or after the previous or current reporting period, information on those changes, including: the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

If applicable, Mandatory.

17AD(d)

Management and Accountability

 

Corporate Governance

17AG(2)(a)

 

Information on compliance with section 10 (fraud systems)

Mandatory

17AG(2)(b)(i)

 

A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.

Mandatory

17AG(2)(b)(ii)

 

A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.

Mandatory

17AG(2)(b)(iii)

 

A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.

Mandatory

17AG(2)(c)

 

An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.

Mandatory

17AG(2)(d) – (e)

 

A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with Finance law and action taken to remedy non‑compliance.

If applicable, Mandatory

 

External Scrutiny

17AG(3)

 

Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.

Mandatory

17AG(3)(a)

 

Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.

If applicable, Mandatory

17AG(3)(b)

 

Information on any reports on operations of the entity by the Auditor‑General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.

If applicable, Mandatory

17AG(3)(c)

 

Information on any capability reviews on the entity that were released during the period.

If applicable, Mandatory

 

Management of Human Resources

17AG(4)(a)

 

An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.

Mandatory

17AG(4)(aa)

 

Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following:

(a) statistics on full‑time employees;

(b) statistics on part‑time employees;

(c) statistics on gender

(d) statistics on staff location

Mandatory

17AG(4)(b)

 

Statistics on the entity’s APS employees on an ongoing and non‑ongoing basis; including the following:

         Statistics on staffing   classification level;

         Statistics on full‑time employees;

         Statistics on part‑time employees;

         Statistics on gender;

         Statistics on staff location;

         Statistics on employees who identify as Indigenous.

Mandatory

17AG(4)(c)

 

Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.

Mandatory

17AG(4)(c)(i)

 

Information on the number of SES and non‑SES employees covered by agreements etc identified in paragraph 17AG(4)(c).

Mandatory

17AG(4)(c)(ii)

 

The salary ranges available for APS employees by classification level.

Mandatory

17AG(4)(c)(iii)

 

A description of non‑salary benefits provided to employees.

Mandatory

17AG(4)(d)(i)

 

Information on the number of employees at each classification level who received performance pay.

If applicable, Mandatory

17AG(4)(d)(ii)

 

Information on aggregate amounts of performance pay at each classification level.

If applicable, Mandatory

17AG(4)(d)(iii)

 

Information on the average amount of performance payment, and range of such payments, at each classification level.

If applicable, Mandatory

17AG(4)(d)(iv)

 

Information on aggregate amount of performance payments.

If applicable, Mandatory

 

Assets Management

 

17AG(5)

 

An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities

If applicable, mandatory

 

Purchasing

 

17AG(6)

 

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

 

Consultants

 

17AG(7)(a)

 

A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).

Mandatory

17AG(7)(b)

 

A statement that “During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million]”.

Mandatory

17AG(7)(c)

 

A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.

Mandatory

17AG(7)(d)

 

A statement that “Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.

Mandatory

 

Australian National Audit Office Access Clauses

 

17AG(8)

 

If an entity entered into a contract with a value of more than $100 000 (inclusive of GST) and the contract did not provide the Auditor‑General with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.

If applicable, Mandatory

 

Exempt contracts

 

 

17AG(9)

 

If an entity entered into a contract or there is a standing offer with a value greater than $10 000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

If applicable, Mandatory

 

 

Small business

 

 

17AG(10)(a)

 

A statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website.”

Mandatory

 

17AG(10)(b)

 

An outline of the ways in which the procurement practices of the entity support small and medium enterprises.

Mandatory

 

17AG(10)(c)

 

If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.”

If applicable, Mandatory

 

 

Financial Statements

 

 

17AD(e)

 

Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.

Mandatory

 

 

Executive Remuneration

 

 

17AD(da)

 

Information about executive remuneration in accordance with Subdivision C of Division 3A of Part 2‑3 of the Rule.

Mandatory

 

17AD(f)

Other Mandatory Information

 

17AH(1)(a)(i)

 

If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”

If applicable, Mandatory

 

17AH(1)(a)(ii)

 

If the entity did not conduct advertising campaigns, a statement to that effect.

If applicable, Mandatory

 

17AH(1)(b)

 

A statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”

If applicable, Mandatory

 

17AH(1)(c)

 

Outline of mechanisms of disability reporting, including reference to website for further information.

Mandatory

 

17AH(1)(d)

 

Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.

Mandatory

 

17AH(1)(e)

 

Correction of material errors in previous annual report

If applicable, mandatory

 

17AH(2)

 

Information required by other legislation

Mandatory

 

Appendix G: Digital Reporting Tool Data Templates – non-corporate Commonwealth entities

17AD (da) - Executive Remuneration

Information about remuneration for key management personnel

 

 

Short‑term benefits

Post‑employment benefits

Other long‑term benefits

Termination benefits

Total remuneration

Name

Position title

Base salary

Bonuses

Other benefits and allowances

Superannuation contributions

Long service leave

Other long‑term benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

                             

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Information about remuneration for senior executives

 

 

Short‑term benefits

Post‑employment benefits

Other long‑term benefits

Termination benefits

Total remuneration

Total remuneration bands

Number of senior executives

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long‑term benefits

Average termination benefits

Average total remuneration

$0- $220,000

 

 

 

 

 

 

 

 

 

 $220,001- $245,000

 

 

 

 

 

 

 

 

 

 $245,001- $270,000

 

 

 

 

 

 

 

 

 

 $270,001- $295,000

 

 

 

 

 

 

 

 

 

 $295,001- $320,000

 

 

 

 

 

 

 

 

 

 $320,001- $345,000

 

 

 

 

 

 

 

 

 

 $345,001- $370,000

 

 

 

 

 

 

 

 

 

 $370,001- $395,000

 

 

 

 

 

 

 

 

 

 $395,001- $420,000

 

 

 

 

 

 

 

 

 

 $420,001- $445,000

 

 

 

 

 

 

 

 

 

 $445,001- $470,000

 

 

 

 

 

 

 

 

 

 $470,001- $495,000

 

 

 

 

 

 

 

 

 

$495,001- ….

 

 

 

 

 

 

 

 

 

Information about remuneration for other highly paid staff

 

 

Short‑term benefits

Post‑employment benefits

Other long‑term benefits

Termination benefits

Total remuneration

Total remuneration bands

Number of other highly paid staff

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long‑term benefits

Average termination benefits

Average total remuneration

 $220,001- $245,000

 

 

 

 

 

 

 

 

 

 $245,001- $270,000

 

 

 

 

 

 

 

 

 

 $270,001- $295,000

 

 

 

 

 

 

 

 

 

 $295,001- $320,000

 

 

 

 

 

 

 

 

 

 $320,001- $345,000

 

 

 

 

 

 

 

 

 

 $345,001- $370,000

 

 

 

 

 

 

 

 

 

 $370,001- $395,000

 

 

 

 

 

 

 

 

 

 $395,001- $420,000

 

 

 

 

 

 

 

 

 

 $420,001- $445,000

 

 

 

 

 

 

 

 

 

 $445,001- $470,000

 

 

 

 

 

 

 

 

 

 $470,001- $495,000

 

 

 

 

 

 

 

 

 

$495,001- ….

 

 

 

 

 

 

 

 

 

17AE (1)(aa) (i) – (iii) – Accountable Authority

Details of Accountable Authority during the reporting period Current Report Period (2018-19)

 

 

Period as the accountable authority or member

Name

Position Title/Position held

Date of Commencement

Date of cessation

Name.

-

-

-

Name..

 -

 -

 -

Name…

 -

 -

 -

Name….

 -

 -

 -

Name…..

 -

 -

 -

Name……

 -

 -

 -

17AF (1)(b) Report on Financial Performance Summary

Entity Resource Statement subset Summary Current Report Period (2018-19)

 

Actual Available appropriation - current year
(a)

Payments made
(b)

Balance remaining
(a)-(b)

 

$'000

$'000

$'000

Departmental

 

 

 

Annual appropriations - ordinary annual services

-

-

-

Annual appropriations - other services - non-operating

-

-

-

Total departmental annual appropriations

-

-

-

Departmental special appropriations

-

-

-

Total special appropriations

-

-

-

Special accounts

-

-

-

Total special accounts

-

-

-

less departmental appropriations drawn from annual/special appropriations and credited to special accounts

-

-

-

Total departmental resourcing (A)

-

-

-

Administered

 

 

 

Annual appropriations - ordinary annual services

-

-

-

Annual appropriations - other services - non-operating

-

-

-

Annual appropriations - other services - specific payments to States, ACT, NT and local government

-

-

-

Annual appropriations - other services – new administered expenses

-

-

-

Total administered annual appropriations

-

-

-

Administered special appropriations

-

-

-

Total administered special appropriations

-

-

-

Special accounts

-

-

-

Total special accounts receipts

-

-

-

less administered appropriations drawn from annual/special appropriations and credited to special accounts

-

-

-

less payments to corporate entities from annual/special appropriations

-

-

-

Total administered resourcing (B)

-

-

-

Total resourcing and payments for entity X (A + B)

-

-

-

17AG (4)(aa) – Management of Human Resources

All Ongoing Employees Current Report Period (2018-19)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

NSW

-

-

-

-

-

-

-

-

-

-

Qld

-

-

-

-

-

-

-

-

-

-

SA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Tas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Vic

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

WA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

ACT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

NT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Overseas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Total

-

-

-

-

-

-

-

-

-

-

                           

All Non-Ongoing Employees Current Report Period (2018-19)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

NSW

-

-

-

-

-

-

-

-

-

-

Qld

-

-

-

-

-

-

-

-

-

-

SA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Tas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Vic

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

WA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

ACT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

NT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Overseas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Total

-

-

-

-

-

-

-

-

-

-

All Ongoing Employees Previous Report Period (2017-18)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

NSW

-

-

-

-

-

-

-

-

-

-

Qld

-

-

-

-

-

-

-

-

-

-

SA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Tas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Vic

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

WA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

ACT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

NT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Overseas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Total

-

-

-

-

-

-

-

-

-

-

All Non-Ongoing Employees Previous Report Period (2017-18)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

NSW

-

-

-

-

-

-

-

-

-

-

Qld

-

-

-

-

-

-

-

-

-

-

SA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Tas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Vic

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

WA

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

ACT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

NT

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Overseas

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Total

-

-

-

-

-

-

-

-

-

-

17AG (4)(b) – Management of Human Resources

Australian Public Service Entities only

17AG (4)(b)(i) -(iv) Australian Public Sector (APS) Classification and Gender

Australian Public Service Act Ongoing Employees Current Report Period (2018-19)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

SES 3 

-

-

-

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

-

-

-

APS 1

-

-

-

-

-

-

-

-

-

-

Other

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

-

-

-

Australian Public Service Act Non-Ongoing Employees Current Report Period (2018-19)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

SES 3 

-

-

-

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

-

-

-

Australian Public Service Act Ongoing Employees Previous Report Period (2017-­­­­­­­18)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

SES 3 

-

-

-

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

-

-

-

Australian Public Service Act Non-Ongoing Employees Previous Report Period (2017-18)

 

Male

Female

Indeterminate

Total

 

Fulltime

Part Time

Total Male

Fulltime

Part Time

Total Female

Fulltime

Part Time

Total Indeterminate

 

SES 3 

-

-

-

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

-

-

-

17AG (4)(b)(i)-(iii) Employment type by Full-time and Part-time Status

Australian Public Service Act Employees by full time and Part time Status Current Report Period (2018-19)

 

Ongoing

Non-Ongoing

Total

 

Fulltime

Part Time

Total Ongoing

Fulltime

Part Time

Total Non-Ongoing

 

SES 3 

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

Australian Public Service Act Employees by full time and Part time Status Previous Report Period (2017-18)

 

Ongoing

Non-Ongoing

Total

 

Fulltime

Part Time

Total Ongoing

Fulltime

Part Time

Total Non-Ongoing

 

SES 3 

-

-

-

-

-

-

-

SES 2 

-

-

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

-

-

APS 2

-

-

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

-

-

17AG (4)(b)(v) Australian Public Service Act Employment type by location Current Report Period (2018-19)

 

Ongoing

Non-Ongoing

Total

NSW

-

-

-

Qld

-

-

-

SA

 -

 -

 -

Tas

 -

 -

 -

Vic

 -

 -

 -

WA

 -

 -

 -

ACT

 -

 -

 -

NT

 -

 -

 -

Overseas

 -

 -

 -

Total

-

-

-

Australian Public Service Act Employment type by location Previous Report Period (2017-18)

 

Ongoing

Non-Ongoing

Total

NSW

-

-

-

Qld

-

-

-

SA

 -

 -

 -

Tas

 -

 -

 -

Vic

 -

 -

 -

WA

 -

 -

 -

ACT

 -

 -

 -

NT

 -

 -

 -

Overseas

 -

 -

 -

Total

-

-

-

17AG (4)(b)(vi) Indigenous Employment

Australian Public Service Act Indigenous Employment Current Report Period (2018-19)

 

Total

Ongoing

-

Non-Ongoing

-

Total

-

Australian Public Service Act Indigenous Employment Previous Report Period (2017-18)

 

Total

Ongoing

-

Non-Ongoing

-

Total

-

17AG (4)(c)(i)Employment Arrangements of SES and Non-SES employees

Australian Public Service Act Employment arrangements Current Report Period (2018-19)

 

SES

Non-SES

Total

Arrangement Title.

-

-

-

Arrangement Title..

-

-

-

Arrangement Title…

 -

 -

 -

Arrangement Title….

 -

 -

 -

Arrangement Title…..

 -

 -

 -

Arrangement Title……

 -

 -

 -

Arrangement Title…….

 -

 -

 -

Arrangement Title……..

 -

 -

 -

Total

-

-

-

17AG (4)(c)(ii) Salary Ranges by Classification level

Australian Public Service Act Employment salary ranges by classification level (Minimum/Maximum) Current Report Period (2018-19)

 

Minimum Salary

Maximum Salary

SES 3 

-

-

SES 2 

-

-

SES 1

 -

 -

EL 2

 -

 -

EL 1

 -

 -

APS 6

 -

 -

APS 5

 -

 -

APS 4

 -

 -

APS 3

-

-

APS 2

-

-

APS 1

 -

 -

Other

 -

 -

TOTAL

-

-

17AG (4) (d) (iii)-(iv) Performance Pay by Classification level

Australian Public Service Act Employment Performance Pay by classification level Current Report Period (2018-19)

 

Number of employees receiving performance pay

Aggregated (sum total) of all payments made

Average of all payments made

Minimum Payment Made

Maximum Payment made

SES 3 

-

-

-

-

-

SES 2 

-

-

-

-

-

SES 1

 -

 -

 -

 -

 -

EL 2

 -

 -

 -

 -

 -

EL 1

 -

 -

 -

 -

 -

APS 6

 -

 -

 -

 -

 -

APS 5

 -

 -

 -

 -

 -

APS 4

 -

 -

 -

 -

 -

APS 3

-

-

-

-

-

APS 2

-

-

-

-

-

APS 1

 -

 -

 -

 -

 -

Other

 -

 -

 -

 -

 -

TOTAL

-

-

-

-

-

17AG (7)(a)(i)-(iv) – Consultants

Number and expenditure on Consultants Current Report Period (2018‑19)

 

Total

No. of New contracts entered into during the period

-

Total actual expenditure during the period on new contracts (inc. GST)

-

No. of Ongoing contracts engaging consultants that were entered into during a previous period

-

Total actual expenditure during the period on ongoing contracts (inc. GST)

-

17AJ (e)-(g) Aids to Access

Aids to Access details Current Report Period (2018-19)

Annual report Contact Officer (Title/Position held)

-

Contact Phone Number

-

Contact Email

-

Entity website (URL)

 -

Financial Statements Summary

Statement of Comprehensive Income Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

NET COST OF SERVICES

 

 

 

Expenses

 

 

 

Employee Benefits Expense

-

-

-

Suppliers Expense

-

-

-

Depreciation and Amortisation Expense

-

-

-

Total Expenses

-

-

-

Income

 

 

 

Total Own-Source Income

-

-

-

Net cost of services

 

 

 

Net cost of services

-

-

-

Revenue from Government

 

 

 

Revenue from Government

-

-

-

Surplus/(Deficit) after Tax

 

 

 

Surplus/(Deficit) after Tax

-

-

-

OTHER COMPREHENSIVE INCOME

 

 

 

Total comprehensive Income/(Loss)

-

-

-

Statement of Financial Position Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

ASSETS

 

 

 

Total Financial Assets

-

-

-

Total Non-Financial Assets

-

-

-

Total Assets

-

-

-

LIABILITIES

 

 

 

Total Payables

 

 

 

Total Provisions

-

-

-

Total Liabilities

 

 

 

Net Assets

-

-

-

EQUITY

 

 

 

Total Equity

-

-

-

Statement of Changes in Equity Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

Opening balance

 

 

 

Balance Carried Forward from Previous Period

-

-

-

Adjusted Opening Balance

-

-

-

Comprehensive income

 

 

 

Total Comprehensive Income

-

-

-

Closing Balance as at 30 June

-

-

-

Cash flow Statement Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

OPERATING ACTIVITIES

 

 

 

Total Cash Received (OPERATING ACTIVITIES)

-

-

-

Total Cash Used for (OPERATING ACTIVITIES)

-

-

-

Net Cash from OPERATING ACTIVITIES

-

-

-

INVESTING ACTIVITIES

 

 

 

Total Cash Received (INVESTING ACTIVITIES)

-

-

-

Total Cash Used (INVESTING ACTIVITIES)

-

-

-

Net Cash from INVESTING ACTIVITIES

-

-

-

Purchase of Property, Plant and Equipment

-

-

-

Purchase of Intangibles

-

-

-

FINANCING ACTIVITIES

 

 

 

Total Cash Received (FINANCING ACTIVITIES)

-

-

-

Total Cash Used (FINANCING ACTIVITIES)

-

-

-

Net Cash from FINANCING ACTIVITIES

-

-

-

Cash at the End of the Reporting Period

 

 

 

Cash at the End of the Reporting Period

-

-

-

Notes to the Financial Statements (Departmental) (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

Current Assets

-

-

-

Current Liabilities

-

-

-

Administered Statement of Comprehensive Income Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

NET COST OF SERVICES

 

 

 

Total Expenses Administered on behalf of the Government

-

-

-

Total Income Administered on behalf of the Government

-

-

-

Net Cost of Services

-

-

-

Net Contribution by Services

-

-

-

OTHER COMPREHENSIVE INCOME

 

 

 

Total Other Comprehensive Income/(Loss)

-

-

-

Total comprehensive Income/(Loss)

-

-

-

Administered Schedule of Assets and Liabilities Current Report Period (2018‑19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

ASSETS

 

 

 

Total Financial Assets

-

-

-

Total Non-Financial Assets

-

-

-

Total Assets

-

-

-

LIABILITIES

 

 

 

Total Payables

-

-

-

Total Provisions

-

-

-

Total Liabilities

-

-

-

Net Assets

-

-

-

Administered Reconciliation Schedule Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

Opening assets less liabilities

-

-

-

Closing assets less liabilities

-

-

-

Administered Cash Flow Statement Current Report Period (2018-19)

 

30 June 2019

30 June 2018

Budget

30 June 2019

 

$'000

$'000

$'000

OPERATING ACTIVITIES

 

 

 

Total Cash Received (OPERATING ACTIVITIES)

-

-

-

Total Cash Used for (OPERATING ACTIVITIES)

-

-

-

Net Cash from OPERATING ACTIVITIES

-

-

-

INVESTING ACTIVITIES

 

 

 

Total Cash Received (INVESTING ACTIVITIES)

-

-

-

Total Cash Used (INVESTING ACTIVITIES)

-

-

-

Net Cash from INVESTING ACTIVITIES

-

-

-

FINANCING ACTIVITIES

 

 

 

Total Cash Received (FINANCING ACTIVITIES)

-

-

-

Total Cash Used (FINANCING ACTIVITIES)

-

-

-

Net Cash from FINANCING ACTIVITIES

-

-

-

Total Cash from Official Public Account

-

-

-

Total Cash to Official Public Account

-

-

-

Cash at the End of the Reporting Period

-

-

-

Footnotes

Part 5(c)(b)

[1]     Report on Financial Performance templates, as provided at Appendix G, establishes a standardised digital presentation of reported information and should be a replication of information sourced from the Report on Financial Performance (as required by section 17AD(c)(ii) of the PGPA Rule). When completing the templates entities should copy information from the Report on Financial Performance to populate the templates; without modification of the information.

[2]     Budgeted operating losses need to be formally approved by the Finance Minister. For further information, refer to the relevant estimates memorandum in the Knowledge Management section of the Central Budget Management System.

Part 5(d)(a)

[1]     The requirements in the Australian Securities Exchange (ASX) listing rule 4.10.3 have been used as a guide. The rule can be viewed here: http://www.asx.com.au/documents/rules/Chapter04.pdf. This rule requires disclosure in relation to the ASX Corporate Governance Council recommendations. The latest version of these recommendations can be found here: https://www.asx.com.au/documents/regulation/cgc-principles-and-recommen…

[2]     The responsibilities of the senior executive should be able to be reconciled with the entity’s organisational and outcome/program structures as set out under ‘Overview of the entity’. Entities may choose to locate this information in the ‘Overview of the entity’ section.

[3]     Terminology in relation to entity plans may vary – it may, for example, involve strategic and business plans. The intent is to address longer term and annual plans.

[4]     The requirement in relation to the APS Values and Code of Conduct applies to departments and executive agencies, and prescribed agencies staffed under the Public Service Act 1999. Under section 44 of the Public Service Act 1999, the Public Service Commissioner reports annually on these issues in the State of the Service report.

[5]     Financial reporting requirements prescribed by the Minister for Finance require entities to disclose in their financial statements financial information in relation to senior executive remuneration (on both a cash and accrual basis) and the number of substantive senior executives by prescribed bands.

Part 5(d)(c)

[1]     Entities should take care to ensure that any information provided on individual terms and conditions arrangements does not, or cannot be used to, identify individual employees. For specific guidance on executive remuneration reporting refer to Resource Management Guide No. 138 ‑ Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports, available at www.finance.gov.au.

[2]     Specific information is also required pursuant to the Work Health and Safety Act 2011.

[3]     All human resources statistics are to be calculated and reported on an actual head count basis (number of employees) as at the end of each reporting period.

[4]     This terminology applies to departments and executive agencies, and to prescribed agencies staffed under the Public Service Act 1999.

[5]     All human resources statistics are to be calculated and reported on an actual head count basis (number of employees) as at the end of each reporting period.

[6]     Entities that do not pay, or no longer pay, performance pay should include a statement to that effect in their annual report.

[7]     In the case of a small entity, or a small number of employees at a given classification level (e.g. five employees or fewer), a lesser disaggregation will be necessary to ensure that individuals cannot be identified.

Part 5(d)(f)

[1]     Entities should be mindful that this requirement includes consultancies valued below $10,000 and, as such, these contracts will not be listed on AusTender.

[2]     As per footnote above.

Part 5(e)

[1]     Financial statements templates, as provided at Appendix G, establishes a standardised digital presentation of reported information and should be a replication of information sourced from the entity’s financial statements (as required by section 43(4) of the PGPA Act (financial statements)). When completing the templates entities should copy information from the entity’s financial statements to populate the templates; without modification of the information.

Part 5(f)

[1] Section 10 of the PGPA Act defines Commonwealth entities. Subsidiaries of Commonwealth entities are not Commonwealth companies and therefore are not within the scope of the enhanced executive remuneration reporting requirements.

[2] Incorporating the Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019

Part 5(g)

[1]     GrantConnect is the Australian Government’s whole-of-government grants information system, which centralises the publication and reporting of Commonwealth grants in accordance with the CGRGs


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