Go to top of page

Annual Reports for non-corporate Commonwealth entities— List of requirements

PGPA Rule Reference

Part of Report

Description

Requirement

Pages

17AD(g)

Letter of transmittal

iii

17AI

Letter of transmittal

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

iii

17AD(h)

Aids to access

17AJ(a)

Contents

Table of contents.

Mandatory

iv-v

17AJ(b)

Alphabetical index

Alphabetical index.

Mandatory

188–193

17AJ(c)

Abbreviations and acronyms

Glossary of abbreviations and acronyms.

Mandatory

173–174

17AJ(d)

Compliance index

List of requirements.

Mandatory

177–187

17AJ(e)

A guide to this report

Details of contact officer.

Mandatory

ii

17AJ(f)

A guide to this report

Entity’s website address.

Mandatory

ii

17AJ(g)

Copyright page

Electronic address of report.

Mandatory

ii

17AD(a)

Review by accountable authority

17AD(a)

Review by the Accountable Authority

A review by the accountable authority of the entity.

Mandatory

2–15

17AD(b)

Overview of the entity

17AE(1)(a)(i)

Roles and functions

A description of the role and functions of the entity.

Mandatory

19–20

17AE(1)(a)(ii)

Organisational structure

A description of the organisational structure of the entity.

Mandatory

21

17AE(1)(a)(iii)

Performance framework

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

Mandatory

23

17AE(1)(a)(iv)

Performance framework

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

Mandatory

24

17AE(1)(aa)(i)

Organisational structure

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

Mandatory

22

17AE(1)(aa)(ii)

Organisational structure

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

Mandatory

22

17AE(1)(aa)(iii)

Organisational structure

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

Mandatory

22

17AE(1)(b)

n/a

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

Portfolio departments mandatory

n/a

17AE(2)

n/a

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

n/a

17AD(c)

Report on the Performance of the entity

Annual performance Statements

17AD(c)(i); 16F

Annual Performance Statement

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

Mandatory

26–60

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

Financial performance

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

Mandatory

61–62

17AF(1)(b)

Appendix 4 Resource statement

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

Mandatory

162–163

17AF(2)

n/a

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.

n/a

17AD(d)

Management and Accountability

Corporate Governance

17AG(2)(a)

Corporate governance

Information on compliance with section 10 (fraud systems).

Mandatory

65

17AG(2)(b)(i)

Letter of transmittal

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

Mandatory

iii

17AG(2)(b)(ii)

Letter of transmittal

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

iii

17AG(2)(b)(iii)

Letter of transmittal

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

Mandatory

iii

17AG(2)(c)

Corporate governance

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

Mandatory

65–78

17AG(2)(d)

– (e)

Corporate governance

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

If applicable, Mandatory

78

Audit Committee

17AG(2A)(a)

Audit Committee

A direct electronic address of the charter determining the functions of the entity’s audit committee.

Mandatory

69

17AG(2A)(b)

Audit Committee

The name of each member of the entity’s audit committee.

Mandatory

69

17AG(2A)(c)

Audit Committee

The qualifications, knowledge, skills or experience of each member of the entity’s audit committee.

Mandatory

69

17AG(2A)(d)

Audit Committee

Information about the attendance of each member of the entity’s audit committee at committee meetings.

Mandatory

69

17AG(2A)(e)

Audit Committee

The remuneration of each member of the entity’s audit committee.

Mandatory

69

External Scrutiny

17AG(3)

External scrutiny

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

Mandatory

79–80

17AG(3)(a)

External scrutiny

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

79

17AG(3)(b)

External scrutiny

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

If applicable, Mandatory

79

17AG(3)(c)

External scrutiny

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

If applicable, Mandatory

80

Management of Human Resources

17AG(4)(a)

Management of human resources

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

Mandatory

81–83

17AG(4)(aa)

Management of human resources

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

  1. statistics on fulltime employees;
  2. statistics on parttime employees;
  3. statistics on gender
  4. statistics on staff location

Mandatory

84–89

17AG(4)(b)

Management of human resources

Statistics on the entity’s APS employees on an ongoing and nonongoing 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

84–91

17AG(4)(c)

Management of human resources

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

81

17AG(4)(c)(i)

Management of human resources

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

Mandatory

90

17AG(4)(c)(ii)

Management of human resources

The salary ranges available for APS employees by classification level.

Mandatory

91

17AG(4)(c)(iii)

Management of human resources

A description of non-salary benefits provided to employees.

Mandatory

91

17AG(4)(d)(i)

n/a

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

If applicable, Mandatory

n/a

17AG(4)(d)(ii)

n/a

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

If applicable, Mandatory

n/a

17AG(4)(d)(iii)

n/a

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

If applicable, Mandatory

n/a

17AG(4)(d)(iv)

n/a

Information on aggregate amount of performance payments.

If applicable, Mandatory

n/a

Assets Management

17AG(5)

Assets management

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

If applicable, mandatory

94

Purchasing

17AG(6)

Purchasing

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

95

Consultants

17AG(7)(a)

Consultants

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

96

17AG(7)(b)

Consultants

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

96

17AG(7)(c)

Consultants

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

96

17AG(7)(d)

Consultants

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

Mandatory

96

Australian National Audit Office Access Clauses

17AG(8)

Australian National Audit Office access clauses and exempt contracts

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 AuditorGeneral 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

97

Exempt contracts

17AG(9)

Australian National Audit Office access clauses and exempt contracts

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

97

Small business

17AG(10)(a)

Procurement initiatives to support small business

A statement that “[Nameof 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

98

17AG(10)(b)

Procurement initiatives to support small business

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

Mandatory

98

17AG(10)(c)

Procurement initiatives to support small business

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 smallbusinesses are paid on time. The results of the Survey of Australian Government Payments to SmallBusiness are available on the Treasury’s website.”

If applicable, Mandatory

98

Financial Statements

17AD(e)

Australian Research Council financial report

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

Mandatory

103–146

Executive Remuneration

17AD(da)

Management of human resources

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

Mandatory

91–93

17AD(f)

Other Mandatory Information

17AH(1)(a)(i)

N/A

If the entity conducted advertising campaigns, a statement that “During [reporting period],the [name of entity] conducted the following advertising campaigns:[name of advertising campaignsundertaken]. Further informationon those advertising campaigns is available at [address of entity’swebsite]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

n/a

17AH(1)(a)(ii)

Appendix 5 Other mandatory information

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

If applicable, Mandatory

164

17AH(1)(b)

Other mandatory information

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

If applicable, Mandatory

99

17AH(1)(c)

Other mandatory information

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

Mandatory

99

17AH(1)(d)

Other mandatory information

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

Mandatory

99

17AH(1)(e)

Other mandatory information

Correction of material errors in previous annual report.

If applicable, mandatory

99

17AH(2)

Appendix 5 Other mandatory information

Information required by other legislation.

Mandatory

164–167

Source: Resource Management Guide No. 135 Annual reports for non-corporate Commonwealth entities (January 2020, Department of Finance).