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Appendix F: List of requirements

PGPA Rule Reference

Part of Report

Description

Requirement

Location

17AD(g)

Letter of transmittal

17AI

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 PGPA Act and any enabling legislation that specifies additional requirements in relation to the annual report.

Mandatory

17AD(h)

Aids to access

17AJ(a)

Table of contents

Mandatory

Pages i-ii

17AJ(b)

Alphabetical index

Mandatory

Index

17AJ(c)

Glossary of abbreviations and acronyms

Mandatory

Glossary

17AJ(d)

List of requirements

Mandatory

Appendix F

17AJ(e)

Details of contact officer

Mandatory

Chapter 6

17AJ(f)

Entity’s website address

Mandatory

Chapter 6

17AJ(g)

Electronic address of report

Mandatory

Chapter 6

17AD(a)

Review by accountable authority

17AD(a)

A review by the accountable authority of the entity.

Mandatory

First Parliamentary Counsel’s Review

17AD(b)

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity.

Mandatory

Chapter 1

17AE(1)(a)(ii)

A description of the organisational structure of the entity.

Mandatory

Chapter 1

17AE(1)(a)(iii)

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

Mandatory

Chapter 1

17AE(1)(a)(iv)

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

Mandatory

Chapter 1

17AE(1)(aa)(i)

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

Mandatory

Chapter 1

17AE(1)(aa)(ii)

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

Mandatory

Chapter 1

17AE(1)(aa)(iii)

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

Mandatory

Chapter 1

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, 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 in accordance with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule.

Mandatory

Chapter 2

17AD(c)(ii)

Report on Financial Performance

17AF(1)(a)

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

Mandatory

Chapter 2

17AF(1)(b)

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

Mandatory

Appendix A

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

Chapter 2

17AD(d)

Management and Accountability

Corporate Governance

17AG(2)(a)

Information on compliance with section 10 (fraud systems).

Mandatory

Chapter 3

17AG(2)(b)(i)

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

Mandatory

Chapter 3

17AG(2)(b)(ii)

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

Chapter 3

17AG(2)(b)(iii)

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

Mandatory

Chapter 3

17AG(2)(c)

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

Mandatory

Chapter 3

17AG(2)(d) and (e)

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

If applicable, Mandatory

N/A

Audit Committee

17AG(2A)(a)

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

Mandatory

Chapter 3

17AG(2A)(b)

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

Mandatory

Chapter 3

17AG(2A)(c)

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

Mandatory

Chapter 3

17AG(2A)(d)

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

Mandatory

Chapter 3

17AG(2A)(e)

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

Mandatory

Chapter 3

External Scrutiny

17AG(3)

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

Mandatory

Chapter 3

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

N/A

17AG(3)(b)

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

If applicable, Mandatory

N/A

17AG(3)(c)

Information on any capability reviews on the entity that were 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

Chapter 4

17AG(4)(a)

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

(a) statistics on full-time employees;

(b) statistics on part-time employees;

(c) statistics on gender;

(d) statistics on staff location.

Mandatory

Chapter 4 and Appendix B

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.

Mandatory

Chapter 4 Appendix B

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 1999.

Mandatory

Chapter 4 Appendix B

17AG(4)(c)(i)

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

Mandatory

Chapter 4 Appendix B

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level.

Mandatory

Appendix B

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees.

Mandatory

Chapter 4

17AG(4)(d)(i)-(iv)

Information on performance payments:

  • the number of employees at each classification level who received performance pay;
  • aggregate amounts of performance pay at each classification level;
  • the average amount of performance payment, and range of such payments, at each classification level;
  • aggregate amount of performance payments.

If applicable, Mandatory

N/A

Assets Management

17AG(5)

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

If applicable, Mandatory

N/A

Purchasing

17AG(6)

An assessment of entity performance against the Commonwealth Procurement Rules.

Mandatory

Chapter 5

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

Chapter 5

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

Chapter 5

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

Chapter 5

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

Chapter 5

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, 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) 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

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 and Small Enterprise participation statistics are available on the Department of Finance’s website.”

Mandatory

Chapter 5

17AG(10)(b)

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

Mandatory

Chapter 5

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

N/A

Financial Statements

17AD(e)

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

Mandatory

Appendix D

Executive Remuneration

17AD(da)

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

Mandatory

Chapter 4 and Appendix E

17AD(f)

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

N/A

17AH(1)(a)(ii)

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

If applicable, Mandatory

Chapter 6

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

N/A

17AH(1)(c)

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

Mandatory

Chapter 4

17AH(1)(d)

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

Mandatory

Chapter 6

17AH(1)(e)

Correction of material errors in previous annual report.

If applicable, mandatory

N/A

17AH(2)

Information required by other legislation

Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011).

Mandatory

Chapter 4

Ecologically sustainable development and environmental performance (section 516A of the Environment Protection and Biodiversity Conservation Act 1999).

Mandatory

Chapter 6 and Appendix C