Annual Reports

Annual reports inform the Parliament and the public about the achievements, performance and financial position of Commonwealth entities and companies at the end of each reporting year.

This page provides information and guidance on the requirements for annual reports under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) for people involved in producing annual reports for a Commonwealth entity or company.

Annual report requirements

The PGPA Act and the PGPA Rule outline the main content requirements of annual reports for Commonwealth entities and companies.

Finance has developed annual report guidance relevant to each type of body (non-corporate Commonwealth entities; corporate Commonwealth entities; Commonwealth companies). If you are unsure how your entity or company is classified, please refer to the Flipchart of PGPA Act Commonwealth entities and companies.

Resource Management Guides that outline the annual reporting requirements are available under Tools and templates. The main guidance and templates are in:
  • RMG-135 for non-Corporate Commonwealth entities
  • RMG-136 for corporate Commonwealth entities
  • RMG-137 for Commonwealth companies.
Related RMGs with further detailed guidance are also available under Tools and templates.

Tabling annual reports

Annual reports must be tabled in the Parliament. The Department of the Prime Minister and Cabinet publishes Tabling Guidelines to assist Commonwealth entities to follow the correct procedures when presenting documents to the Parliament.
The Tabling Guidelines are available under Policies, legislation and guidelines.

Digital Annual Reporting Tool - Transparency Portal

All Commonwealth entities and companies are required to publish their annual report to the Transparency Portal after it has been tabled in Parliament. This is a new and ongoing requirement that was established for the 2018-19 reporting period. The digital reporting tool facilitates the development and publication of annual reports to the Transparency Portal once tabled.

Annual report coordinators should contact Finance to establish access to the digital annual reporting tool at the commencement of each reporting process. 

It is important to adhere to all reporting templates, which are available in the digital annual reporting tool and the main Resource Management Guides. 

The Transparency portal allows for easy access to entities annual reports and enables selected data to be compared and analysed. To visit the Transparency portal select the tile below.


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