Compliance index: statutory reporting requirements
The index below shows compliance with information requirements contained in section 46 of the Public Governance and Accountability Act 2013 (PGPA Act), Public Governance, Performance and Accountability Rule 2014 and the Science and Industry Research Act 1949 (SIR Act).
This annual report complies with parliamentary standards of presentation and printing, and uses plain English and clear design.
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REQUIREMENT |
SOURCE |
SECTION |
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Public Governance, Performance and Accountability Act 2013 |
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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 |
Entire annual report document |
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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 (b) comply with any requirements prescribed by the rules. |
Section 39 (1) and (2) |
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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 (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. |
Section 42(1)(b) and 43(4) |
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Public Governance, Performance and Accountability Rule 2016 |
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The annual report must be approved and signed by the accountable authority and include details of how and when approval was given. It must state that the accountable authority is responsible for preparing and delivering the annual report in accordance with the section 46 of the PGPA Act. |
Section 17BB |
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The annual report complies with the guidelines for presenting documents to the Parliament |
Section 17BC |
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The annual report uses plain English and clear design. |
Section 17BD |
Entire document |
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The annual report must specify the entity’s enabling legislation, including a summary of the entity’s objects and functions and the purposes of the entity as included in the entity’s corporate plan. |
Section 17BE (a)-(b) |
Introduction, Our purpose, Legislation and government policy |
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The responsible Minister is specified. |
Section 17BE (c) |
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The annual report provides details of: any direction issued by any Minister under an Act or instrument during the period any government policy orders that applied to the entity under section 22 of the PGPA Act particulars of non-compliance with any of the above directions or orders. |
Section 17BE (d)-(f) |
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The annual report must include the annual performance statements for the entity for the period in accordance with paragraph 39 (1) (b) of the Act and section 16F of this rule. If such a statement is included, the annual report must include an outline of the action that has been taken to remedy non-compliance. |
Section 17BE (g) |
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The annual report must include a statement of any significant issue reported to the responsible Minister under paragraph19(1)(e) of the Act that relates to non-compliance with the finance law in relation to the entity. |
Section 17BE (h)-(i) |
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Information about directors is provided, including names, qualifications, experience, attendance at Board meetings and whether the director is an executive or non-executive member. |
Section 17BE (j) |
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The annual report provides an outline of: the organisational structure (including subsidiaries) the location of major activities and facilities and provides a statement on governance practices, including details on board committees and their responsibilities education and performance review processes for directors ethics and risk management policies. |
Section 17BE (k)-(m) |
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The annual report discloses the decision-making process undertaken by the Board in relation to transactions with other Commonwealth entities or companies, or if the transaction is more than $10,000 (inclusive of GST). If the annual report includes any of the above information: if there is only one transaction—the value of the transaction must be included; and if there is more than one transaction—the number of transactions and the aggregate value of the transactions must be included. |
Section 17BE (n)-(o) |
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The annual report details any key activities and changes that affected the operations or structure |
Section 17BE (p) |
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The annual report includes particulars of: judicial reviews and decisions of tribunals that have had or may have a significant effect on its operations reports about the authority made by the Auditor-General (other than one made under section 43 of the PGPA Act), a Parliamentary committee, the Commonwealth Ombudsman, or the Office of the Australian Information Commissioner. |
Section 17BE (q)-(r) |
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The annual report includes an explanation if information is missing from a subsidiary that is required to be included in the annual report and states the effect of not having the information in the annual report. |
Section 17BE (s) |
n/a |
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The annual report includes details of any indemnity that applied during the period given to an officer against a liability, including premiums paid, or agreed to be paid, for insurance against the officer’s liability for legal costs. |
Section 17BE (t) |
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The annual report provides an index of annual report requirements identifying where relevant information can be found in the annual report. |
Section 17BE (u) |
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The annual report includes details of executive remuneration for key management personnel. |
Section 17CA |
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The annual report includes details of executive remuneration for senior executives. |
Section 17CB |
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The annual report includes details of executive remuneration for other highly paid staff. |
Section 17CC |
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The annual report includes details of other information about executive remuneration. |
Section 17CD |
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Science and Industry Research Act 1949 |
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Policies relating to scientific research |
Act No. 84, Section 46, 51 (2a) |
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Development in policies during the year |
Act No. 84, Section 46, 51 (2b) |
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Ministerial determinations in relation to the functions of the Organisation |
Act No. 84, Section 46, 51 (2c) |
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Ministerial directions or guidelines relating to the functions and powers of the Board |
Act No. 84, Section 46, 51 (2d) |
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Policies of Australian Government that apply to CSIRO |
Act No. 84, Section 46, 51 (2e) |
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Other reporting requirements |
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Environment Protection and Biodiversity Conservation Act 1999 |
Section 516A(6) |
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Equal Employment Opportunity (Commonwealth Authorities) Act 1997 |
Section 9 |
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Work Health and Safety Act 2011 |
Section 4(1) |
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Privacy Act 1988 |
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Freedom of Information Act 1982 |
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Public Interest Disclosure Act 2013 |
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Fraud Control |
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Intellectual property management |
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Service Charter |
Visit
https://www.transparency.gov.au/annual-reports/commonwealth-scientific-and-industrial-research-organisation/reporting-year/2018-2019-57