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Appendix B - List of Requirements


List of requirements

Appendix B contains a list of annual report requirements prepared in accordance with section 17AJ(d) of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule) and Resource Management Guide No. 135— Annual reports for non-corporate Commonwealth entities, as approved by the Joint Committee of Public Accounts and Audit. The page reference for Defence’s compliance with these requirements is provided in the right-hand column of Table B.1.

Table B.1: List of requirements

PGPA Rule

Description

Requirement

17AD(g)

Letter of transmittal

17AI

A copy of the letter of transmittal signed and dated by the 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

17AJ(b)

Alphabetical index (not applicable)

Mandatory

17AJ(c)

Glossary of abbreviations and acronyms

Mandatory

17AJ(d)

List of requirements

Mandatory

17AJ(e)

Details of contact officer

Mandatory

17AJ(f)

Entity’s website address

Mandatory

17AJ(g)

Electronic address of report

Mandatory

17AD(a)

Review by accountable authority

17AD(a)

A review by the accountable authority of the entity

Mandatory

17AD(b)

Overview of the entity

17AE(1)(a)(i)

A description of the role and functions of the entity

Mandatory

17AE(1)(a)(ii)

A description of the organisational structure of the entity

Mandatory

17AE(1)(a)(iii)

A description of the outcomes and programs administered by the entity

Mandatory

17AE(1)(a)(iv)

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

Mandatory

17AE(1)(b)

An outline of the structure of the portfolio of the entity

Portfolio departments— mandatory

17AE(2)

Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statements, Portfolio Additional Estimates Statements 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 statements in accordance with paragraph 39(1)(b) of the PGPA Act and section 16F of the PGPA Rule

Mandatory

17AD(c)(ii)

Report on the performance of the entity

17AF(1)(a)

A discussion and analysis of the entity’s financial performance

Mandatory

17AF(1)(b)

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

Mandatory

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

17AD(d)

Management and accountability

Corporate governance

17AG(2)(a)

Information on compliance with section 10 of the PGPA Rule (fraud systems)

Mandatory

17AG(2)(b)(i)

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

Mandatory

17AG(2)(b)(ii)

A certification by the 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)

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

Mandatory

17AG(2)(c)

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

Mandatory

17AG(2)(d)–(e)

A statement of significant issues reported to the 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

External scrutiny

17AG(3)

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

Mandatory

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

17AG(3)(b)

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

If applicable, mandatory

17AG(3)(c)

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

If applicable, mandatory

Management of human resources

17AG(4)(a)

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

Mandatory

17AG(4)(b) - see Description for links

Statistics on the entity’s APS employees on an ongoing and non-ongoing basis, with statistics on:

Mandatory

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

17AG(4)(c)(i)

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

Mandatory

17AG(4)(c)(ii)

The salary ranges available for APS employees by classification level

Mandatory

17AG(4)(c)(iii)

A description of non-salary benefits provided to employees

Mandatory

17AG(4)(d)(i)

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

If applicable, mandatory

17AG(4)(d)(ii)

Information on aggregate amounts of performance pay at each classification level

If applicable, mandatory

17AG(4)(d)(iii)

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

If applicable, mandatory

17AG(4)(d)(iv)

Information on the aggregate amount of performance payments

If applicable, mandatory

Asset management

17AG(5)

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

If applicable, mandatory

Purchasing

17AG(6)

An assessment of entity performance against the Commonwealth Procurement Rules

Mandatory

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

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

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

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

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

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 on 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)

A statement that ‘[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and medium-sized enterprise and small enterprise participation statistics are available on the Department of Finance’s website.’

Mandatory

17AG(10)(b)

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

Mandatory

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

Financial statements

17AD(e)

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

Mandatory

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

17AH(1)(a)(ii)

If the entity did not conduct advertising campaigns, a statement to that effect (not applicable)

If applicable, mandatory

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

17AH(1)(c)

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

Mandatory

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

17AH(1)(e)

Correction of material errors in previous annual report

If applicable, mandatory

17AH(2)

Information required by other legislation:

Mandatory