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Reporting requirements under the Public Governance, Performance and Accountability Act 2013

PGPA rule reference

Part of report/Description

Requirement

Print location (page(s))

17AD(g)

Letter of transmittal

17AI

A copy of the letter of transmittal signed and dated by the accountable authority on the date the final text is approved, with a statement that the report has been prepared in accordance with section 46 of the PGPA Act and any enabling legislation that specifies additional requirements in relation to the annual report

Mandatory

1

17AD(h)

Aids to access

17AJ(a)

Table of contents

Mandatory

2–3

17AJ(b)

Alphabetical index - See hard copy for alphabetical index

Mandatory

257

17AJ(c)

Glossary of abbreviations and acronyms

Mandatory

237–242

17AJ(d)

List of requirements

Mandatory

243–256

17AJ(e)

Details of contact officerDetails of contact officer

Mandatory

Inside back cover

17AJ(f)

Entity’s website address

Mandatory

Inside back cover

17AJ(g)

Electronic address of report

Mandatory

Inside back cover

17AD(a)

Review by accountable authority

17AD(a)

A review by the accountable authority of the entity

Mandatory

6–7

17AD(b)

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity

Mandatory

8–10, 200

17AE(1)(a)(ii)

A description of the organisational structure of the entity

Mandatory

11–18

17AE(1)(a)(iii)

A description of the outcomes and programs administered by the entity

Mandatory

32–68

17AE(1)(a)(iv)

A description of the purposes of the entity as included in the Corporate Plan

Mandatory

8–10, 32

17AE(1)(aa)(i)

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

Mandatory

11

17AE(1)(aa)(ii)

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

Mandatory

11

17AE(1)(aa)(iii)

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

Mandatory

11

17AE(1)(b)

An outline of the structure of the portfolio of the entity

Portfolio departments – mandatory

N/A

17AE(2)

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, details of variation and reasons for change

If applicable, mandatory

N/A

17AD(c)

Report on the performance of the entity

Annual performance statement

17AD(c)(i); 16F

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

Mandatory

31–68

17AD(c)(ii)

Report on financial performance

17AF(1)(a)

A discussion and analysis of the entity’s financial performance

Mandatory

29–30, 131–196

17AF(1)(b)

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

Mandatory

221–223

17AF(2)

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

Management and accountability

Corporate governance

17AG(2)(a)

Information on compliance with section 10 (fraud systems) of the PGPA Act

Mandatory

224

17AG(2)(b)(i)

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

Mandatory

224

17AG(2)(b)(ii)

A certification by the 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

224

17AG(2)(b)(iii)

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

Mandatory

224

17AG(2)(c)

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

Mandatory

11–18, 200

17AG(2)(d)–(e)

A statement of significant issues reported to the Minister under paragraph 19(1)(e) of the PGPA Act that relate to non-compliance with finance law and action taken to remedy non-compliance

If applicable, mandatory

224

17AG(2A)(a)

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

Mandatory

201

17AG(2A)(b)

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

Mandatory

201

17AG(2A)(c)

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

Mandatory

202

17AG(2A)(d)

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

Mandatory

201

17AG(2A)(e)

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

Mandatory

202

External scrutiny

17AG(3)

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

Mandatory

22–27, 198–199

17AG(3)(a)

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

199

17AG(3)(b)

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

If applicable, mandatory

224

17AG(3)(c)

Information on any capability review on the entity that was released during the period

If applicable, mandatory

N/A

Management of human resources

17AG(4)(a)

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

Mandatory

123–130

17AG(4)(aa)

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

Mandatory

207–208

17AG(4)(b)

Statistics on the entity’s APS employees on an ongoing and non-ongoing 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

No longer mandatory

N/A

17AG(4)(c)

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

If applicable, mandatory

210

17AG(4)(c)(i)

Information on the number of SES and non-SES employees covered by agreements, arrangements, contracts or determinations during this period

If applicable, mandatory

210

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level

No longer mandatory

210

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees

If applicable, mandatory

125

17AG(4)(d)(i)

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

If applicable, mandatory

211

17AG(4)(d)(ii)

Information on aggregate amounts of performance pay at each classification level

If applicable, mandatory

211

17AG(4)(d)(iii)

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

If applicable, mandatory

211

17AG(4)(d)(iv)

Information on the aggregate amount of performance payments

If applicable, mandatory

211

Assets management

17AG(5)

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

If applicable, mandatory

185, 229–230

Purchasing

17AG(6)

An assessment of the entity’s performance against the Commonwealth Procurement Rules

Mandatory

234

Consultants

17AG(7)(a)

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

234–235

17AG(7)(b)

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

235

17AG(7)(c)

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

235

17AG(7)(d)

A statement that ‘Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.’

Mandatory

235

Australian National Audit Office access clauses

17AG(8)

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 Auditor-General with access to the contractor’s premises, the report must include the name of the contractor, the purpose and value of the contract, and the reason why a clause allowing access was not included in the contract

If applicable, mandatory

N/A

Exempt contracts

17AG(9)

If an entity entered into a contract or there is a standing offer with a value greater than $10,000 (inclusive of GST) that 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

N/A

Small business

17AG(10)(a)

A statement that ‘[Name of 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

236

17AG(10)(b)

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

Mandatory

236

17AG(10)(c)

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 small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.’

If applicable, mandatory

236

Financial statements

17AD(e)

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

Mandatory

131–196

Executive remuneration

17AD(da)

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

Mandatory

212–216

Other mandatory information

17AH(1)(a)(i)

If the entity conducted advertising campaigns, a statement that ‘During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] 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

233

17AH(1)(a)(ii)

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

If applicable, mandatory

N/A

17AH(1)(b)

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

If applicable, mandatory

229

17AH(1)(c)

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

Mandatory

130

17AH(1)(d)

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

Mandatory

225

17AH(1)(e)

Correction of material errors in previous annual report

If applicable, mandatory

N/A

17AH(2)

Information required by other legislation

Mandatory

223–228

Note: N/A means not applicable.

Source: Department of Finance, Resource Management Guide No. 135 Annual reports for non-corporate Commonwealth entities, 2016.