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Appendices

List of requirements

PGPA Rule Reference

Part of Report

Description

Requirement

17AD(g)

Letter of transmittal

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

17AD(h)

Aids to access

17AJ(a)

N/A

Table of contents.

Mandatory

17AJ(b)

Index

Alphabetical index.

Mandatory

17AJ(c)

Glossary

Glossary of abbreviations and acronyms.

Mandatory

17AJ(d)

N/A

List of requirements.

Mandatory

17AJ(e)

Contact details

Details of contact officer.

Mandatory

17AJ(f)

Other Uses

Entity’s website address.

Mandatory

17AJ(g)

Other Uses

Electronic address of report.

Mandatory

17AD(a)

Review by accountable authority

17AD(a)

Secretary's Review

A review by the accountable authority of the entity.

Mandatory

17AD(b)

Overview of the entity

17AE(1)(a)(i)

Outcome Responsibility

A description of the role and functions of the entity.

Mandatory

17AE(1)(a)(ii)

Figure 1: Treasury Group senior management as at 30 June 2018

A description of the organisational structure of the entity.

Mandatory

17AE(1)(a)(iii)

Key outcomes

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

Mandatory

17AE(1)(a)(iv)

Treasury's purpose

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

Mandatory

17AE(1)(b)

Figure 3: Treasury portfolio outcome and program structure as at 30 June 2018

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

Portfolio departments ‑ mandatory

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

17AD(c)

Report on the Performance of the entity

Annual performance Statements

17AD(c)(i); 16F

Annual performance statement 2017-18

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

Mandatory

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

Statement of Financial Position

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

Mandatory

17AF(1)(b)

Resource tables

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

Mandatory

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.

17AD(d)

Management and Accountability

Corporate Governance

17AG(2)(a)

Fraud prevention and control

Information on compliance with section 10 (fraud systems)

Mandatory

17AG(2)(b)(i)

Letter of transmittal

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

Mandatory

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

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

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

17AG(2)(d) – (e)

N/A

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

If applicable, Mandatory

External Scrutiny

17AG(3)

External scrutiny

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

Mandatory

17AG(3)(a)

N/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

17AG(3)(b)

N/A

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

If applicable, Mandatory

17AG(3)(c)

N/A

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

If applicable, Mandatory

Management of Human Resources

17AG(4)(a)

Workplace Relations Committee

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

Mandatory

17AG(4)(b)

Workplace Relations Committee

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.

Mandatory

17AG(4)(c)

Workplace Relations Committee

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

17AG(4)(c)(i)

Remuneration — Non-SES

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

Mandatory

17AG(4)(c)(ii)

Staffing information

The salary ranges available for APS employees by classification level.

Mandatory

17AG(4)(c)(iii)

Staffing information

A description of non‑salary benefits provided to employees.

Mandatory

17AG(4)(d)(i)

N/A

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

If applicable, Mandatory

17AG(4)(d)(ii)

N/A

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

If applicable, Mandatory

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

17AG(4)(d)(iv)

N/A

Information on aggregate amount of performance payments.

If applicable, Mandatory

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

Purchasing

17AG(6)

Purchasing

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

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

17AG(7)(b)

Purchasing

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

17AG(7)(c)

Purchasing

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

17AG(7)(d)

Purchasing

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

Australian National Audit Office Access Clauses

17AG(8)

N/A

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, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.

If applicable, Mandatory

Exempt contracts

17AG(9)

N/A

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

Small business

17AG(10)(a)

Purchasing

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

17AG(10)(b)

Purchasing

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

Mandatory

17AG(10)(c)

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 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

Financial Statements

17AD(e)

Part 4 - Financial Statements

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

Mandatory

17AD(f)

Other Mandatory Information

17AH(1)(a)(i)

Advertising and market research

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

17AH(1)(a)(ii)

N/A

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

If applicable, Mandatory

17AH(1)(b)

Grants

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

17AH(1)(c)

Disability reporting

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

Mandatory

17AH(1)(d)

Information publication scheme

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

Mandatory

17AH(1)(e)

Corrections

Correction of material errors in previous annual report

If applicable, mandatory

17AH(2)

8. Other Information

Information required by other legislation

Mandatory

Abreviations and Acronyms

AASB

Office of the Australian Accounting Standards Board

ABS

Australian Bureau of Statistics

ACCC

Australian Competition and Consumer Commission

ACL

Australian Consumer Law

ADB

Asian Development Bank

ADI

Authorised Deposit-taking Institutions

AIIB

Asian Infrastructure Investment Bank

ANAO

Australian National Audit Office

AOFM

Australian Office of Financial Management

APCA

Australian Payments Clearing Association

APEC

Asia Pacific Economic Cooperation

APRA

Australian Prudential Regulation Authority

APS

Australian Public Service

APSC

Australian Public Service Commission

ARPC

Australian Reinsurance Pool Corporation

ASIC

Australian Securities and Investments Commission

ASL

Average Staffing Level

ASX

Australian Securities Exchange Limited

ATO

Australian Taxation Office

AUASB

Office of the Auditing and Assurance Standards Board

CAF

Legislative and Governance Forum on Consumer Affairs

CCA

Competition and Consumer Act 2010

CFR

Council of Financial Regulators

CGC

Commonwealth Grants Commission

COAG

Council of Australian Governments

CPRs

Commonwealth Procurement Rules

CSEF

Crowd-sourced Equity Funding

DFAT

Department of Foreign Affairs and Trade

EL

Executive Level

FOI Act

Freedom of Information Act 1982

FIMS2

Foreign Investment Management System Version 2

FRC

Financial Reporting Council

FSB

Financial Stability Board

FTE

Full time equivalent

FTP

Financial Transaction Plan

GDP

Gross Domestic Product

GIH

Global Infrastructure Hub

GST

Good and Services Tax

IBRD

International Bank for Reconstruction and Development

ICSID

International Centre for Settlement and Investment of Disputes

IDA

International Development Association

IFC

International Finance Corporation

IFIs

International Financial Institutions

IGT

Inspector-General Taxation

ILS

Integrated Leadership System

IMF

International Monetary Fund

IMFC

International Monetary and Financial Committee

IPS

Information Publication Scheme

IWC

Inclusive Workplace Committee

MIGA

Multilateral Investment Guarantee Agency

MOPAN

Multilateral Organisation Performance Assessment Network

MYEFO

Mid-Year Economic and Fiscal Outlook

NCC

National Competition Council

NDRC

National Development and Reform Commission

NAB

New Arrangements to Borrow

NIIS

National Injury Insurance Scheme

OECD

Organisation for Economic Cooperation and Development

OTC

Over-the-counter

PBS

Portfolio Budget Statements

PBO

Parliamentary Budget Office

PC

Productivity Commission

PHIAC

Private Health Insurance Administration Council

PGPA Act

Public Governance, Performance and Accountability Act 2013

RBA

Reserve Bank of Australia

RIS

Regulation Impact Statement

RAM

Royal Australian Mint

SDR

Special Drawing Rights

SES

Senior Executive Service

SMEs

Small and Medium Enterprises

SPP

Specific Purpose Payment

TES

Tax Expenditure Statement

Glossary

Activities

The actions/functions performed by agencies to deliver government policies.

Administered item

Items that are usually managed by an entity on behalf of the government. Entities do not have control over these items, which are normally related to activities government by eligibility rules and conditions established by legislation (for example, grants, subsidies and benefit payments).

Appropriation

Public monies the Parliament authorizes the Australian Government to withdraw from the Consolidated Revenue Fund for a specified purpose.

APS employee

A person engaged under section 22, or a person who is engaged as an APS employee under section 72, of the Public Service Act 1999.

Clear read principle

Under the Outcomes arrangements, there is an essential clear link between the Appropriation Bills, the Portfolio Budget Statements (PBS), the Portfolio Additional Estimates Statements, and annual reports of agencies. Information should be consistent across these and other budget documents, and where possible, duplication of reporting within the PBS should be avoided. This is called the clear read between the different documents.

Under this principle, the planned performance in PBS is to be provided on the same basis as actual performance in the annual reports covering the same period, to permit a clear read across planning and actual performance reporting documents. Agencies should take this into account in designing their performance reporting arrangements.

Consolidated Revenue Fund

Consists of all revenues and moneys raised for received by the executive government of the Commonwealth. The fund is self-executing in nature, which means that all money received by the Commonwealth automatically forms part of the fund.

Contractor

A person engaged by an agency, usually on a temporary basis. Treated as an employee of the agency for the purposes of program performance reporting.

Corporate Governance

The process by which agencies are directed and controlled. It is generally understood to encompass authority, accountability, stewardship, leadership, direction and control.

Departmental item

Departmental items are usually appropriations managed by an entity, and over which the entity has control. That is, the entity's accountable authority has discretion in delivering the activities and/or allocating resources. Typically, these items include the day-to-day operations and program support activities of an entity.

Financial results

The results shown in the financial statements of an agency.

Grant

An arrangement for the provision of financial assistance by the Commonwealth, or on behalf of the Commonwealth, under which relevant money or other CRF money is to be paid to a recipient other than the Commonwealth which is intended to assist the recipient achieve its goals which is intended to help to address one or more of the government's policy objectives and under which the recipient may be required to act in accordance with specified terms or conditions.

Materiality

Takes into account the planned outcome and relative significance of the resources consumed in contributing to the achievement of that outcome.

Mid-Year Economic and Fiscal Outlook (MYEFO)

The MYEFO provides and update of the Government's budget estimates by examining expenses and revenue in the year to date, as well as provisions for new decisions that have been taken since the Budget. The report provides updated information to allow the assessment of the Government's fiscal performance against the fiscal strategy set out in its current fiscal strategy statement.

Non-ongoing APS employee

A person engaged as an APS employee under subsection 22(2)(a) of the Public Service Act 1999.

Official Public Account (OPA)

The Commonwealth's central bank account. The OPA is one of a group of linked bank accounts, referred to as the Official Public Account Group of Accounts. OPAs are maintained with the Reserve Bank of Australia.

Ongoing APS employee

A person engaged as an ongoing APS employee under section 22(2)(a) of the Public Service Act 1999.

Operations

Functions, services and processes performed in pursuing the objectives or discharging the functions of an agency.

Outcomes

The results, impacts or consequences of a purpose or activity, as defined in the annual Appropriation Acts and the portfolio budget statements, by a Commonwealth entity and company.

Performance information

Evidence about performance that is collected and used systematically, which may relate to appropriateness, effectiveness and efficiency, and the extent to which an outcome can be attributed to an intervention. While performance information may be quantitative (numerical) or qualitative (descriptive), it should be verifiable.

Portfolio Budget Statements (PBS)

The PBS inform parliamentarians and the public of the proposed allocations of resources to government outcomes. They also assist the Senate standing committees with their examination of the government's Budget. PBS are tabled in Parliament on Budget night and published as budget-related papers.

Programs

Commonwealth programs deliver benefits, services or transfer payments to individuals, organizations or the community as a whole, and/or policy advice to inform government decisions. A program is comprised of activities or groups of activities, as defined in the annual Appropriation Acts and portfolio budget statements, by Commonwealth entity and company.

Public Governance, Performance and Accountability Act 2013 (PGPA Act)

The Public Governance, Performance and Accountability Act 2013 replaced the Financial Management and Accountability Act 1997 and the Commonwealth Authorities and Companies Act 1997 on 1 July 2014. As the primary piece of Commonwealth resource management legislation, the PGPA Act establishes a coherent system of governance and accountability for public resources, with an emphasis on planning, performance and reporting. The PGPA Act applies to all Commonwealth companies. A list of Commonwealth entities and companies can be found at www.finance.gov.au

Public service care agency

A public service care agency is defined in section 4 of the Carer Recognition Act 2010 to mean an agency as defined in the Public Service Act 1999 that is responsible for the development, implementation, provision or evaluation of policies, programs or services directed to carers or persons for whom they care.

Senate Estimates Hearings

Senate Standing Committees hold hearings to scrutinize the appropriation bills and any explanatory documentation tabled to accompany them. Public servants are called as witnesses to hearings.

Specific Purpose Payments (SPP)

Commonwealth payments to the States for specific purposes in order to pursue important national policy objectives in areas that may be administered by the States.

Index

A

Access Clauses 154
Advertising and market research 129
Advice to government 5, 8, 10, 148
APEC 27, 30, 31, 156
Assets management 54, 153
Assistance to the States 7, 8, 106, 148–149
Audit 8, 36, 79
Audit Committee 43, 45
Australia and the international financial institutions 136
Australian Government Actuary 7, 22, 87
Australian National Audit Office 8, 46, 154

C

Carer support 133
Commonwealth Budget 15, 16, 20, 23, 33, 35
Competition policy 21, 25
Consultants 56, 79, 153
Corporate governance 20, 43, 152
Corporate Services and Business Strategy Group 6, 7, 47
Critical Infrastructure Centre 21

D

Departmental overview 5
Deregulation 24
Disability reporting 3, 47, 52–53, 127, 145, 155
Disability services 7, 8

E

Ecologically sustainable development and environmental performance 131
Education 15, 17, 32, 52, 73, 104
Executive Committee 43, 45
Exempt contracts 154
External scrutiny 46, 152

F

Financial relations with the State and Territory governments 17, 89, 111
Financial system 19, 20, 23, 27, 32, 97, 107
Fiscal Group 6, 7
Fiscal sustainability 5, 39, 14, 16, 18, 40
Foreign investment 21, 23, 24, 26
Fraud prevention and control 44

G

G20 27–28, 29, 30, 31
General revenue assistance 7, 17, 89, 148
Global economic integration 5, 14, 27, 29
Global Infrastructure Hub 27, 31, 106
Grants 134, 155
GST 77

H

Health and Safety Committee 43, 127
Healthcare services 7, 8, 148
Housing affordability 19, 26, 129
Human resources 47, 153

I

Immigration 3, 15
Inclusive Workplace Committee 44
Indigenous 3, 53–54, 47, 48, 52–53, 55, 153
Information publication scheme 135, 155
Internal audit 45
International financial institutions 7, 8, 27, 28, 29, 33, 89, 95, 108, 110, 111, 116, 117, 124, 136
International Monetary Fund 27, 93, 97, 108, 109, 136, 137, 141, 143

L

Learning and development 35–36, 47, 49
Legislation 3, 19, 21, 23, 33, 78, 103

M

Macroeconomic Group 6, 7
Markets Group 6, 7
Melbourne office 6, 33, 51

N

National Health Reform 89
National Partnership Agreements 46

O

OECD 6, 22, 30, 33, 51
Organisational capability 34–36

P

Performance management 35, 47
Perth office 51
Procurement 25, 37, 45, 55, 56, 153, 154
Productivity performance 22
Purchasing 39, 55, 153

R

Red tape reduction 24
Regulatory reform agenda 21, 22, 24
Remuneration — non-SES 52
Remuneration — SES 45, 51
Revenue Group 6, 7

S

Secretary’s review 3
Senior management 6
Small business 21, 55, 154
Small Business Regulatory Reform Agenda 21
Specific purpose payments 17, 89
Staffing information 50
Strategic Talent Sourcing 48
Structural change 35
Support for markets and business 7, 8, 148
Sydney office 6, 49, 51

T

Takeovers Panel 6, 7, 22
Tax system 19, 22, 27
Treasury Research Institute 35

U

Unclaimed monies 9

W

Workforce strategies 47
Work health and safety 127
Workplace diversity 52
Workplace relations 48
Workplace Relations Committee 44
World Bank Group 27, 29, 31, 33, 96, 136, 141–143