Appendixes/ references

Appendix H: List of requirements for annual report

Section and description Requirement
Opening pages
Letter of transmittal. Mandatory
Table of contents. Mandatory
Index. Mandatory
Glossary. Mandatory
Contact officer(s). Mandatory
Internet home page address and Internet address for report. Mandatory
Review by Secretary
Review by departmental secretary. Mandatory
Summary of significant issues and developments. Suggested
Overview of department’s performance and financial results. Suggested
Outlook for following year. Suggested
Significant issues and developments – portfolio. Suggested for portfolio departments
Departmental overview
Role and functions. Mandatory
Organisational structure. Mandatory
Outcome and program structure. Mandatory
Where outcome and program 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
Portfolio structure. Mandatory for portfolio departments
Report on performance
Review of performance during the year in relation to programs and contribution to outcomes. Mandatory
Actual performance in relation to deliverables and KPIs set out in PB Statements/PAES or other portfolio statements. Mandatory
Where performance targets differ from the PBS/PAES, details of both former and new targets, and reasons for the change. Mandatory
Narrative discussion and analysis of performance. Mandatory
Trend information. Mandatory
Significant changes in nature of principal functions/services. Suggested
Performance of purchaser/provider arrangements. If applicable, suggested
Factors, events or trends influencing departmental performance. Suggested
Contribution of risk management in achieving objectives. Suggested
Performance against service charter customer service standards, complaints data, and the department’s response to complaints. If applicable, mandatory
Discussion and analysis of the department’s financial performance. Mandatory
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
Agency resource statement and summary resource tables by outcomes. Mandatory
Management and accountability
Corporate governance
Agency heads are required to certify their agency’s actions in dealing with fraud. Mandatory
Information on preventing, detecting and dealing with fraud. Mandatory
Statement of the main corporate governance practices in place. Mandatory
Statement of any significant issue reported to the responsible Minister that relates to non-compliance with finance law. Mandatory
Names of the senior executive and their responsibilities. Suggested
Senior management committees and their roles. Suggested
Corporate and operational plans and associated performance reporting and review. Suggested
Internal audit arrangements including approach adopted to identifying areas of significant financial or operational risk and arrangements to manage those risks. Suggested
Policy and practices on the establishment and maintenance of appropriate ethical standards. Suggested
How nature and amount of remuneration for SES officers is determined. Suggested
External scrutiny
Significant developments in external scrutiny. Mandatory
Judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner. Mandatory
Reports by the Auditor-General, a Parliamentary Committee, the Commonwealth Ombudsman or an agency capability review. Mandatory
Management of human resources
Assessment of effectiveness in managing and developing human resources to achieve departmental objectives. Mandatory
Workforce planning, staff retention and turnover. Suggested
Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and Australian Workplace Agreements (AWAs). Suggested
Training and development undertaken and its impact. Suggested
Work health and safety performance. Suggested
Productivity gains. Suggested
Statistics on staffing. Mandatory
Statistics on employees who identify as Indigenous. Mandatory
Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs. Mandatory
Performance pay. Mandatory
Assets management
Assessment of effectiveness of assets management. If applicable, mandatory
Assessment of performance against Commonwealth Procurement Rules. Mandatory
Summary statements detailing the number of new consultancy services contracts let during the year; the total actual expenditure on all such contracts (inclusive of GST); the number of ongoing consultancy contracts entered into in a previous year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). Mandatory
Summary of policies for selecting and engaging consultants; procedures for selecting consultants; and main categories of purposes for which consultants were engaged. Mandatory
Statement noting that information on contracts and consultancies is available on the AusTender website. Mandatory
Australian National Audit Office access clauses
Absence of provisions in contracts allowing access by the Auditor-General. Mandatory
Exempt contracts
Contracts exempted from publication in AusTender. Mandatory
Small business
Procurement initiatives to support small business. Mandatory
Financial statements
Financial statements. Mandatory
Other mandatory information
Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011). Mandatory
Advertising and market research (Section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns. Mandatory
Ecologically sustainable development and environmental performance (Section 516A of the Environment Protection and Biodiversity Conservation Act 1999). Mandatory
Compliance with the agency’s obligations under the Carer Recognition Act 2010. If applicable, mandatory
Grant programs. Mandatory
Disability reporting – explicit and transparent reference to agency-level information available through other reporting mechanisms. Mandatory
Information Publication Scheme statement. Mandatory
Correction of material errors in previous annual report. If applicable, mandatory
Agency Resource Statements and Resources for Outcomes. Mandatory
List of requirements. Mandatory