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Annex C: Requirements for annual reports

Requirements for annual reports as listed in the PGPA Rule
PGPA Rule
Reference
Part of
Report
Description Requirement Page
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 specified additional requirements in relation to the annual report. Mandatory i
17AD(h) Aids to access
17AJ(a) Table of contents Mandatory ii–iii
17AJ(b) Alphabetical index Mandatory 85
17AJ(c) Glossary of abbreviations and acronyms Mandatory 84
17AJ(d) List of requirements Mandatory 77–83
17AJ(e) Details of contact officer Mandatory inside front cover
17AJ(f) Entity's website address Mandatory inside front cover
17AJ(g) Electronic address of report Mandatory inside front cover
17AD(a) Review by accountable authority
17AD(a) A review by the accountable authority of the entity Mandatory v
17AD(b) Overview of the entity
17AE(1)(a)(i) A description of the role and functions of the entity Mandatory 2–3, 6–7
17AE(1)(a)(ii) A description of the organisational structure of the entity Mandatory 46
17AE(1)(a)(iii) A description of the outcomes and programmes administered by the entity Mandatory 2–3
17AE(1)(a)(iv) A description of the purposes of the entity as included in corporate plan Mandatory 3, 6–7
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 programmes 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 Act and section 16F of the Rule Mandatory 6
17AD(c) (ii) Report on Financial Performance
17AF(1)(a) A discussion and analysis of the entity's financial performance Mandatory 10–11
17AF(1)(b) A table summarising the total resources and total payments of the entity Mandatory 74–75
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
17AD(d) Management and Accountability
Corporate Governance
17AG(2)(a) Information on compliance with section 10 (fraud systems) Mandatory i, 47–48
17AG(2)(b)(i) A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared Mandatory i
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 i
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 i
17AG(2)(c) An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance Mandatory 46–48
17AG(2)(d) – (e) 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 N/A
External Scrutiny
17AG(3) Information on the most significant developments in external scrutiny and the entity's response to the scrutiny Mandatory 48
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 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 48–49
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 49
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 49
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 49
17AG(4)(c )(ii) The salary ranges available for APS employees by classification level Mandatory 76
17AG(4)(c )(iii) A description of non-salary benefits provided to employees Mandatory 49
17AG(4)(d)(i) Information on the number of employees at each classification level who received performance pay If applicable, Mandatory 49
17AG(4)(d)(ii) Information on aggregate amounts of performance pay at each classification level If applicable, Mandatory N/A
17AG(4)(d)(iii) Information on the average amount of performance payment, and range of such payments, at each classification level If applicable, Mandatory N/A
17AG(4)(d)(iv) Information on 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 49
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; 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 50
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 50
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 50
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 50
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 (SME) and Small Enterprise participation statistics are available on the Department of Finance's website." Mandatory 49
17AG(10)(b) An outline of the ways in which the procurement practices of the entity support small and medium enterprises Mandatory 49
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 Act Mandatory 52–72
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 50
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 50–51
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 N/A
17AH(1)(e) Correction of material errors in previous annual report If applicable, Mandatory 51
17AH(2) Information required by other legislation Mandatory 50