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.
- RMG-135 for non-Corporate Commonwealth entities
- RMG-136 for corporate Commonwealth entities
- RMG-137 for Commonwealth companies.
Tabling annual reports
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.