Annex 4 Requirements for annual reports

Description	Requirement	Part of Report	Page
Letter of transmittal	Mandatory	Preliminary	i
Table of contents	Mandatory	Preliminary	ii–iii
Index	Mandatory	Annex	88
Glossary	Mandatory	Preliminary	iv
Contact officer(s)	Mandatory	Preliminary	inside front cover
Internet home page address and internet address for report	Mandatory	Preliminary	inside front cover
Review by agency head	Mandatory	Overview	1–7
Summary of significant issues and developments	Suggested	Overview	3–7
Overview of agency's performance and financial results	Suggested	Overview	3–7, 40–41
Outlook for following year	Suggested	Overview	3–4
Significant issues and developments – portfolio	Portfolio departments – suggested	Overview	N/A
Role and functions	Mandatory	Overview	1, 4–6
Organisational structure	Mandatory	Management & Accountability	42
Outcome and programme structure	Mandatory	Performance	8
Where outcome and programme structures differ from PB Statements/PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for change	Mandatory	Performance	N/A
Portfolio structure	Portfolio departments – mandatory	N/A	N/A
Review of performance during the year in relation to programmes and contribution to outcomes	Mandatory	Performance	8–41
Actual performance in relation to deliverables and KPIs set out in PB Statements/PAES or other portfolio statements	Mandatory	Performance	8–41
Where performance targets differ from the PBS/PAES, details of both former and new targets, and reasons for the change	Mandatory	N/A	N/A
Narrative discussion and analysis of performance	Mandatory	Performance	8–41
Trend information	Mandatory	Performance	10, 12, 18–19, 40–41
Significant changes in nature of principal functions/services	Suggested	N/A	N/A
Performance of purchaser/provider arrangements	If applicable, suggested	Management & Accountability	45
Factors, events or trends influencing agency performance	Suggested	Overview	1, 3–7
Contribution of risk management in achieving objectives	Suggested	Management & Accountability	42, 43, 44
Performance against service charter customer service standards, complaints data, and the department's response to complaints	If applicable – mandatory	N/A	N/A
Discussion and analysis of the department's financial performance	Mandatory	Management & Accountability	40–41
Discussion of any significant changes in financial results from the prior year, from budget or anticipated to have a significant impact on future operations	Mandatory	Management & Accountability	3, 40–41
Agency resource statement and summary resource tables by outcomes	Mandatory	Annex	82–83
Agency heads are required to certify their agency's actions in dealing with fraud	Mandatory	Management & Accountability	i
Statement of the main corporate governance practices in place	Mandatory	Management & Accountability	42–43
Names of the senior executive and their responsibilities	Suggested	Management & Accountability	42
Senior management committees and their roles	Suggested	Management & Accountability	42
Corporate and operational plans and associated performance reporting and review	Suggested	Management & Accountability	42
Internal audit arrangements including approach adopted to identifying areas of significant financial or operational risk and arrangements to manage those risks	Suggested	Management & Accountability	44
Policy and practices on the establishment and maintenance of appropriate ethical standards	Suggested	Management & Accountability	43
How nature and amount of remuneration for SES officers is determined	Suggested	Management & Accountability	43
Significant developments in external scrutiny	Mandatory	Management & Accountability	43
Judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner	Mandatory	Management & Accountability	19, 43
Reports by the Auditor-General, a Parliamentary Committee, the Commonwealth Ombudsman or an agency capability review	Mandatory	Management & Accountability	6-7, 43
Assessment of effectiveness in managing and developing human resources to achieve departmental objectives	Mandatory	Management & Accountability	3, 44–45
Workforce planning, staff turnover and retention	Suggested	Management & Accountability	44–45
Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and Australian Workplace Agreements (AWAs)	Suggested	Management & Accountability	44–45
Training and development undertaken and its impact	Suggested	Management & Accountability	3, 45
Work health and safety performance	Suggested	Management & Accountability	46
Productivity gains	Suggested	Management & Accountability	3, 18–19, 20
Statistics on staffing	Mandatory	Management & Accountability	44
Statistics on employees who identify as Indigenous	Mandatory	Management & Accountability	44
Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs	Mandatory	Management & Accountability; Annex 2 Salary ranges	44–45
Performance pay	Mandatory	Management & Accountability	45
Assessment of effectiveness of assets management	If applicable, mandatory	N/A	N/A
Assessment of purchasing against core policies and principles	Mandatory	Management & Accountability	45
Summary statement detailing the number of new consultancy services let during the year; the total actual expenditure on all new consultancy contracts let during the year (inclusive of GST); the number of ongoing consultancy contracts that were active in the reporting year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). A statement noting that information on contracts and consultancies is available through the AusTender website.	Mandatory	Management & Accountability	45
Absence of provisions in contracts allowing access by the Auditor-General	Mandatory	Management & Accountability	45
Contracts exempted from publication in AusTender	Mandatory	Management & Accountability	45
Procurement initiatives to support small business	Mandatory	Management & Accountability	45
Financial Statements	Mandatory	Financial Statements	46–77
Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011)	Mandatory	Management & Accountability	46
Advertising and Market Research (section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns	Mandatory	Management & Accountability	46
Ecologically sustainable development and environmental performance (section 516A of the Environment Protection and Biodiversity Conservation Act 1999)	Mandatory	Management & Accountability	46
Compliance with the agency's obligations under the Carer Recognition Act 2010	If applicable, mandatory	N/A	N/A
Grant programmes	Mandatory	N/A	N/A
Disability reporting – explicit and transparent reference to agency-level information available through other reporting mechanisms	Mandatory	Management & Accountability	46
Information Publication Scheme statement	Mandatory	Management & Accountability	45
Correction of material errors in previous annual report Agency Resource Statements and Resources for Outcomes	If applicable – mandatory Mandatory	N/A	N/A
List of requirements	Mandatory	Annex 5	84–87