section-91

Appendix D: List of requirements

PGPA rule ref

Description

Requirement

Page

17AI

Letter of transmittal

Mandatory

v

17AJ(a)

Table of contents

Mandatory

vi–vii

17AJ(b)

Alphabetical index

Mandatory

209–213

17AJ(c)

Glossary of abbreviations and acronyms

Mandatory

198–203

17AJ(d)

List of requirements

Mandatory

204–208

17AJ(e)

Details of contact officer

Mandatory

xi

17AJ(f)

Entity’s website address

Mandatory

xi

17AJ(g)

Electronic address of report

Mandatory

xi

Review by Accountable Authority

17AD(a)

A review by the accountable authority of the entity

Mandatory

2

Summary of significant issues and developments

Suggested

2–5

Overview of the entity’s performance and financial results

Suggested

2–5

Outlook for the next reporting period

Suggested

6

Significant issues and developments for the portfolio

Suggested for portfolio agencies

N/A

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity.

Mandatory

10–17

17AE(1)(a)(ii)

A description of the organisational structure of the entity.

Mandatory

18–24

17AE(1)(a)(iii)

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

Mandatory

26

17AE(1)(a)(iv)

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

Mandatory

10–11

17AE(1)(b)

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

Portfolio departments – mandatory

N/A

17AE(2)

Differences in the outcomes and programmes from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement.

If applicable, mandatory

N/A

Report on the performance of the entity

17AD(c)(i); 16F

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

Mandatory

34–38

17AF(1)(a)

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

Mandatory

57

17AF(1)(b)

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

Mandatory

58

17AF(2)

Discussion of any significant changes in financial results, the cause of any operating loss, response to and actions taken in relation to the loss; and any matter that may have a significant impact on the entity’s future operation or financial results.

If applicable, mandatory

57

Management and Accountability

Corporate governance

17AG(2)(a)

Information on compliance with section 10 (fraud systems).

Mandatory

173–174

17AG(2)(b)(i)

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

Mandatory

v

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

v

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

v

17AG(2)(c)

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

Mandatory

170

17AG(2)(d)–(e)

A statement of significant issues reported to the 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

182–185

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

174–175

17AG(4)(b)

Statistics on staffing.

Mandatory

176–177

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

176–177

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

176–177

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level.

Mandatory

177

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees.

Mandatory

176

17AG(4)(d)(i)

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

If applicable, mandatory

176

17AG(4)(d)(ii)

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

If applicable, mandatory

176

17AG(4)(d)(iii)

Information on the average amount of performance payment, and range of such payments, at each classification level.

If applicable, mandatory

176

17AG(4)(d)(iv)

Information on aggregate amount of performance payments.

If applicable, mandatory

176

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

179–180

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

180

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

180

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

180

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

180

Australian National Audit Office access clauses

17AG(8)

Absence of provisions in contracts allowing access by the Auditor-General.

If applicable, mandatory

N/A

Exempt contracts

17AG(9)

Contracts exempted from publication on AusTender.

If applicable, mandatory

181

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

181

17AG(10)(b)

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

Mandatory

181

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

140–167

Other mandatory information

17AH(1)(a)(i) and 17AH(1)(a)(ii)

Statement regarding the conduct of advertising campaigns during the reporting period.

If applicable, mandatory

188

17AH(1)(b)

Grant programs.

If applicable, mandatory

190

17AH(1)(c)

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

Mandatory

190

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

190–191

17AH(1)(e)

Correction of material errors in previous annual report.

If applicable, mandatory

N/A

17AH(2)

Information required by other legislation.

Mandatory

188–195