Public Governance, Performance and Accountability Act 2013 (PGPA Act)
Annual Report (section 46)
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, by 15 October; or the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901. The annual report must comply with any requirements prescribed by the PGPA Rule. (Section 46)
Annual performance statements (Section 39 (1) and (2)
Includes a copy of the annual performance statements in the entity’s annual report that is tabled in the Parliament.
The annual performance statements must:
a. provide information about the entity’s performance in achieving its purposes; and
b. comply with any requirements prescribed by the rules (Sections 39(1) and (2))
Financial statements (sections 42 and 43)
Includes a copy of the annual financial statements and the Auditor-General’s report must be included in
the Commonwealth entity’s annual report that is tabled in the Parliament.
The annual financial statements and the audit report must comply, and must state whether, in the accountable authority’s and the Auditor-General’s opinion respectively whether, they:
a. comply with the accounting standards and any other requirements prescribed by the rules; and
b. present fairly the entity’s financial position, financial performance and cash flows.
If the financial statements do not comply, the accountable authority of the entity must add the information and explanations required to present fairly those matters.
Similarly for the audit report, the Auditor-General must state the reasons, quantify the financial effect and state the amount if possible. (Sections 42 and 43)