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 | 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) | Mandatory | 237–242 | |
17AJ(d) | Mandatory | 243–256 | |
17AJ(e) | Details of contact officerDetails of contact officer | Mandatory | Inside back cover |
17AJ(f) | Mandatory | Inside back cover | |
17AJ(g) | Mandatory | Inside back cover | |
17AD(a) | Review by accountable authority | ||
17AD(a) | Mandatory | 6–7 | |
17AD(b) | Overview of the entity | ||
17AE(1)(a)(i) | Mandatory | 8–10, 200 | |
17AE(1)(a)(ii) | 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) | 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 | 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) | Mandatory | 224 | |
17AG(2)(b)(ii) | Mandatory | 224 | |
17AG(2)(b)(iii) | Mandatory | 224 | |
17AG(2)(c) | Mandatory | 11–18, 200 | |
17AG(2)(d)–(e) | 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) | 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) | Mandatory | 201 | |
17AG(2A)(e) | The remuneration of each member of the entity’s audit committee | Mandatory | 202 |
External scrutiny | |||
17AG(3) | Mandatory | 22–27, 198–199 | |
17AG(3)(a) | If applicable, mandatory | 199 | |
17AG(3)(b) | 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) | 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:
| No longer mandatory | N/A |
17AG(4)(c) | If applicable, mandatory | 210 | |
17AG(4)(c)(i) | 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) | 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) | If applicable, mandatory | 211 | |
17AG(4)(d)(iv) | If applicable, mandatory | 211 | |
Assets management | |||
17AG(5) | 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) | Mandatory | 234–235 | |
17AG(7)(b) | Mandatory | 235 | |
17AG(7)(c) | Mandatory | 235 | |
17AG(7)(d) | 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) | Mandatory | 236 | |
17AG(10)(b) | Mandatory | 236 | |
17AG(10)(c) | 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) | Mandatory | 212–216 | |
Other mandatory information | |||
17AH(1)(a)(i) | 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) | If applicable, mandatory | 229 | |
17AH(1)(c) | Mandatory | 130 | |
17AH(1)(d) | Mandatory | 225 | |
17AH(1)(e) | Correction of material errors in previous annual report | If applicable, mandatory | N/A |
17AH(2) | 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.
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