Commonwealth entities and companies must report in their annual report on actual results achieved against the performance measures published in their corporate plans and portfolio budget statements (where applicable), noting:

  • Commonwealth entities must present this information as an Annual Performance Statement in accordance with Public Governance, Performance and Accountability Act 2013 (PGPA Act) and Public Governance, Performance and Accountability Rule 2014 (PGPA Rule)
  • Commonwealth companies, who are also subject to annual reporting requirements in the Corporations Act 2001, have flexibility to present actual performance results as appropriate for their organisation.

Annual Performance Statements (Commonwealth entities only)

What? Non-financial performance reporting document for Commonwealth entities –acquittal of the performance measures identified in the entity’s Portfolio Budget Statements and corporate plan at the beginning of the reporting period.

Who? Accountable authorities report to the Parliament on the entity’s performance in achieving the entity’s purposes.

When? Must be included in entities’ annual reports. published on entities’ websites and on the Transparency Portal, following tabling by the responsible Minister.

Why? Required by PGPA Act and PGPA Rule.

RMG-134 Annual performance statements for Commonwealth entities provides additional guidance to assist Commonwealth entities to prepare their Annual Performance Statements and is available under Tools and templates.


Annual Report

What? Principal reporting document on actual performance – includes audited financial statements, non-financial performance information and other reporting information.

Who? Accountable authorities of Commonwealth entities and Directors of Commonwealth companies must give their annual report to their responsible Minister, who must table the report in the Parliament.

When? Provided to the responsible Minister by the 15th day of the fourth month after the reporting period; published on entity websites and on the Transparency Portal following tabling by the responsible Minister.

Why? Required by PGPA Act and PGPA Rule.

Resource Management Guides that outline the annual reporting requirements are available under Tools and templates. The main guidance and templates are available in

  • RMG-135 Annual reports for non-corporate Commonwealth entities
  • RMG-136 Annual reports for corporate Commonwealth entities
  • RMG-137 Annual reports for Commonwealth companies

Further information on annual reporting can be found on the Annual Reports section of the Finance website.

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