Annual reports for non-corporate Commonwealth entities

Resource Management Guide No. 135

May 2020

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© Commonwealth of Australia 2020

ISBN: 978-1-925205-93-0 (online)

With the exception of the Commonwealth Coat of Arms and where otherwise noted, all material presented in this document is provided under a Creative Commons Attribution 3.0 Australia (http://creativecommons.org/licenses/by/3.0/au) licence.

The details of the relevant licence conditions are available on the Creative Commons website (accessible using the links provided) as is the full legal code for the CC BY 3 AU licence. Use of the Coat of Arms The terms under which the Coat of Arms can be used are detailed on the following website: www.dpmc.gov.au/government/its-honour. Contact us Please direct questions or comments about the guide to: Accountability & Reporting Governance Department of Finance 1 Canberra Avenue Forrest ACT 2603 Email: pgpa@finance.gov.au

This guide contains material that has been prepared to assist non-corporate Commonwealth entities to apply the principles and requirements of the Public Governance, Performance and Accountability Act 2013 and associated rules, and any applicable policies, in the preparation of the entities’ annual reports. In this guide, the principles or requirements are set out as things entities ‘should’ do, while actions or practices that entities are expected to take into account to give effect to those principles or requirements are set out as things entities ‘should consider’ doing.

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Contents Introduction 5

What is an annual report? 5 Principles underlying annual report requirements 5

Tips on using this guide 6

Part 1 – Publication and presentation requirements 7

Overarching requirements 7 Parliamentary presentation timing and standards 8 Plain English and clear design 8 The digital reporting tool 9

Part 2 – PGPA annual report content requirements 10

Letter of transmittal 10 Aids to access 10 Review by the accountable authority 11 Overview of the entity 12 Report on the performance of the entity 13 Annual Performance Statements 13 Report on Financial Performance 13 Management and Accountability 14 Corporate Governance 14 Significant non-compliance issues with finance law 16 Audit Committee 16 External Scrutiny 17 Management of Human Resources 17 Annual financial statements 25 Executive Remuneration 26 Other Mandatory Information 26

Part 3 – Other legislative requirements 29

Work health and safety 29 Advertising and market research 30 Ecologically sustainable development and environmental performance 31 Carer recognition 31

Appendix A: Entity resource statements and resource for outcomes 32

Appendix B: List of Requirements Template 36

Appendix C: Digital Reporting Tool Data Templates 43

Glossary 75

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Audience This guide applies to the accountable authorities, chief financial officers, chief operating officers, program managers and officers responsible for contributing to the delivery of the annual report within non-corporate Commonwealth entities. This guide applies to annual reports being prepared for reporting periods that begin on or after 1 July 2019.

Key points This guide:

• sets out the obligations for non-corporate Commonwealth entities to prepare an annual report under section 46 of the Public Governance, Performance and Accountability Act 2013 (PGPA Act);

• provides guidance on fulfilling the mandatory requirements for the content of annual reports as prescribed by sections 17AA to 17AJ of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule); and

• provides guidance on fulfilling the mandatory digital publication requirements, including standard data templates that entities are required to complete when publishing using the digital reporting tool. To gain access to the digital reporting tool, entity annual report coordinators should email the Department of Finance at digitalannualreportproject@finance.gov.au.

Specific guidance, training material and broader information on how entity annual report coordinators can use the digital reporting tool to produce and publish an annual report is available from the newly developed annual reporting GovTeams site. To gain access to the GovTeams site, email the Department of Finance at digitalannualreportproject@finance.gov.au.

Resources This Resource Management Guide (RMG) is available on the Department of Finance website at www.finance.gov.au. Other relevant publications include:

• Commonwealth Grants Rules and Guidelines • Commonwealth Procurement Rules • Public Governance, Performance and Accountability Act 2013 • Public Governance, Performance and Accountability Rule 2014 • Public Governance Performance and Accountability (Financial Reporting) Rule 2015 • RMG-125 Commonwealth Entities Financial Statements • RMG-131 Developing good performance information • RMG-134 Annual performance statements for Commonwealth entities • RMG-138 Commonwealth entities Executive Remuneration Reporting Guide for Annual

Reports • RMG-202 Audit committees • RMG-214 Notification of significant non-compliance with the finance law • Tabling Guidelines

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Introduction What is an annual report?

1. The primary purpose of annual reports of non-corporate Commonwealth entities is accountability. They serve to inform the Parliament (through the responsible Minister), other stakeholders, educational and research institutions, the media and the general public about the performance of entities in relation to activities undertaken.

2. Annual reports are also a key reference document and a document for internal management. They form a critical part of the historical record.

3. Annual reports are also a key accountability mechanism of the Commonwealth’s performance framework, established under the PGPA Act, and the Commonwealth’s resource management framework, through the reporting of the actual performance of entities against the planned performance information outlined in their Portfolio Budget Statements and corporate plans.

4. Annual reports coexist with additional information available through other sources, including entity websites.

Principles underlying annual report requirements 5. When non-corporate Commonwealth entities are preparing an annual report, they should

consider the following principles. An annual report should:

• be written in plain English and provide sufficient information and analysis for the Parliament to make a fully informed judgment on entity performance;

• align with the overall Commonwealth resource management framework, PGPA Act, PGPA Rule and the Commonwealth performance framework;

• reflect the harmonisation, as far as practicable, of reporting regimes within government (including corporate plans, Portfolio Budget Statements and other portfolio statements accompanying any other additional appropriation bills), and between the government and non-government sectors; and

• include consideration by the accountable authority of the relative benefits and costs involved as to the level to which particular matters are reported.

6. Entities vary in role and size, and accountable authorities have discretion as to the extent of information to include in annual reports and the sequence in which it is presented, as long as the requirements for information set out in the PGPA Rule are met.

7. Whether or not particular information should be reported, should be decided, in the absence of any contrary direction in this guide, having regard to the principles underlying annual report requirements as detailed in the introduction to this guide.

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Tips on using this guide 8. This guide is divided into three parts, each providing information on various requirements

for annual reports. Where relevant, extracts of the specific legislative requirements are shown in the following layout:

9. Notes have been provided below the boxes to provide further explanation or guidance. It is important to read both the provision extracts in the boxes and the notes.

10. At the end of the guide are appendices containing tables and templates to assist entities in meeting the annual report requirements, and a glossary to describe some of the terms used in this guide.

11. Appendix A contains templates for Entity Resource Statement and Expenses by Outcome tables, in the preferred format.

12. Appendix B contains the template list of requirements, required to be included in entities’ annual reports as an aid to access.

• The list of requirements is also a useful resource for annual report coordinators, as it can be used as a checklist to ensure that the mandatory PGPA requirements have been met.

• To support this, the information in Part 2 of this guide has been structured in the same order as the list of requirements.

13. Appendix C contains data templates that are required to be completed for the digital reporting tool.

• Where a provision has an associated data template, a cross-reference to that template is provided above the provision.

• The financial data templates only capture a subset of the required information from the associated tables.

• The non-financial data templates, however, help to meet minimum reporting requirements for either part or all of the provisions that they relate to.

Name of the legislation Provision number & name

(1) Relevant extract of the provision, which details the requirements. (2) Please note, this may only show the relevant part of the provision, not necessarily

the entire provision.

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Part 1 – Publication and presentation requirements 15. This part provides details of the requirements for the presentation of annual reports to the

Parliament, including timeframes, production and design standards, and publishing and distribution obligations. This part also outlines the requirements for entities to publish their annual reports using the digital reporting tool.

Overarching requirements

16. For entities that report on a financial year basis, this section requires that the annual report be prepared and provided to the responsible Minister by 15 October for each reporting period.

17. This provision is not meant to contravene any timing set out by the Department of the Prime Minister and Cabinet (PM&C) in relation to tabling of annual reports in the Parliament. Entities must ensure they provide their responsible Minister with sufficient time to consider the annual report prior to the report being presented to the Parliament, in accordance with PM&C’s guidelines (see the Parliamentary presentation timing and standards section below for further details).

18. The provisions of subsections 34C(4) to (7) of the Acts Interpretation Act 1901 allow for an application for extension of the period for presenting annual reports. An extension should only be sought if it would not be reasonably possible for the report to be prepared within the specified timeframes.

Public Governance, Performance and Accountability Act 2013

Section 46 Annual report for Commonwealth entities (1) After the end of each reporting period for a Commonwealth entity, the accountable

authority of the entity must prepare and give an annual report to the entity’s responsible Minister, for presentation to the Parliament, on the entity’s activities during the period. Note: A Commonwealth entity’s annual report must include the entity’s annual

performance statements and annual financial statements (see paragraph 39(1)(b) and subsection 43(4)).

(2) The annual report must be given to the responsible Minister by: (a) the 15th day of the fourth month after the end of the reporting period for the

entity; or (b) the end of any further period granted under subsection 34C(5) of the Acts

Interpretation Act 1901. (3) The annual report must comply with any requirements prescribed by the rules.

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Parliamentary presentation timing and standards Public Governance, Performance and Accountability Rule 2014 Section 17AB Parliamentary standards of presentation

The annual report for a non-corporate Commonwealth entity must comply with guidelines for presenting documents to the Parliament.

19. PM&C publishes Tabling Guidelines and associated circulars that Commonwealth entities should follow when arranging for the presentation of documents to the Parliament.

20. Towards the end of a reporting period, PM&C may issue a Tabling Circular containing the tabling timetable, which will reflect the Parliament’s expectations for the timing of the presentation of annual reports.

21. Normally annual reports are tabled on or before 31 October and it is expected annual reports are tabled prior to the October Estimates Hearings. This ensures annual reports are available for scrutiny by the relevant Senate standing committee.

22. Where entities are unable to meet the timing set out in PM&C’s circular, they should contact tabling@pmc.gov.au for further advice.

23. The Tabling Circular may also provide delivery instructions, and key tasks for tabling annual reports when the Parliament is not sitting.

24. Guidance on the production standards for annual reports tabled in the Parliament are set out in the Printing Standards on the Parliament of Australia website.

Plain English and clear design Public Governance, Performance and Accountability Rule 2014 Section 17AC Plain English and clear design (1) The annual report for a non-corporate Commonwealth entity must be prepared

having regard to the interests of the Parliament and any other persons who are interested in the annual report.

(2) Information included in the annual report must be relevant, reliable, concise, understandable and balanced, including through doing the following, where practicable:

(a) using clear design (for example, through headings and adequate spacing); (b) defining acronyms and technical terms (for example, in a glossary); (c) using tables, graphs, diagrams and charts; (d) including any additional matters as appropriate.

25. Annual reports are key documents of accountability and transparency to the Parliament and the public. Accordingly, annual reports should be prepared to best provide readers with a clear account of the operations and performance of the entity for the reporting period.

26. Tables, graphs, diagrams and charts should be used where appropriate to provide additional context to the information. Consistent with the Printing standards, entities must have regard to limiting the use of colour and illustrations to where it enhances the reader’s understanding of the material. An excessive use of colour, illustrations and photography is not usually required for the purposes of accountability and reporting to the Parliament.

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The digital reporting tool Public Governance, Performance and Accountability Rule 2014 Section 17ABA Annual report to be published using the digital reporting tool As soon as practicable after the annual report for a non-corporate Commonwealth

entity has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.

27. The digital reporting tool enables entities to draft content and publish annual reports to the Transparency Portal at transparency.gov.au in a fully accessible HTML format. Commencing from the 2018-19 reporting period all Commonwealth entities’ and companies’ annual reports are to be published on and accessible from transparency.gov.au shortly after the presentation of these reports to the Parliament.

28. The digital reporting tool contains a collection of templates for standard data sets that must be completed for the entity’s annual report. These templates reflect mandatory data requirements as set out by the PGPA Rule and are designed to assist entities to meet the reporting requirements. To assist entities in the preparation of their annual report, a copy of the required data templates are provided at Appendix C.

29. The digital reporting tool is designed to assist entities to undertake a streamlined and more efficient annual reporting and publication process. Annual report coordinators should consider developing the annual report content directly in the tool and using the mandatory reporting templates provided within the relevant section of the entity’s annual report itself. This approach helps to focus the content of the report on the reporting requirements of the Parliament, rather than some of the broader publication elements that are not core to the accountability or reporting requirements. The digital content can be exported from the tool, to be type set and printed for tabling purposes. Adding further graphic design elements at this point in the publication process is possible but is not necessary to meet the tabling requirements.

30. Further, the Australian Government Digital Service Standard, available at www.dto.gov.au/standard/, provides information about the legal and policy obligations of entities in relation to online publishing, including a range of mandatory requirements, including compliance with Web Content Accessibility Guidelines, which the digital reporting tool assists entities in meeting by producing the HTML format.

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Part 2 – PGPA annual report content requirements 31. This part provides details of the annual report content requirements as specified by the

PGPA Rule. The sections of the PGPA Rule outlining the requirements for content to be included in entities’ annual reports were approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

Letter of transmittal

32. The purpose of the letter of transmittal is to provide assurance from the accountable authority to the responsible Minister that the annual report of the entity has been prepared in accordance with all applicable obligations under the PGPA Act and other legislation, such as enabling legislation. The letter of transmittal is to be dated on the day the signatory approves the final text of the report for printing.

Aids to access Associated data template: Section17AJ (e)-(g) Aids to Access

Public Governance, Performance and Accountability Rule 2014 Section 17AI Letter of transmittal For the purposes of paragraph 17AD(g), the letter of transmittal for the annual

report for the entity must: (a) be signed by the accountable authority of the entity; and (b) state that the annual report has been prepared for the purposes of: (i) section 46 of the Act, which requires that an annual report be given to

the entity’s responsible Minister for presentation to the Parliament; and (ii) if the entity has enabling legislation that specifies additional

requirements in relation to the annual report—that legislation; and (c) be dated on the day the accountable authority approves the final text of the

report for printing.

Public Governance, Performance and Accountability Rule 2014 Section 17AJ Aids to access For the purposes of paragraph 17AD(h), the aids to access that must be included

in the annual report for the entity are the following: (a) a table of contents; (b) an alphabetical index of the contents of the report (including any

appendices); (c) a glossary of any abbreviations and acronyms used in the report; (d) the list of requirements as set out in Schedule 2 to this rule; (e) details (for example the title, telephone number and email address) of the

contact officer to whom enquiries for further information may be addressed; (f) the address of the entity’s website; (g) if the annual report is to be available electronically—the direct address for the

annual report on the entity’s website.

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33. The information presented in entities’ annual reports should be able to be easily accessed by the reader. The reader should be able to locate specific information of interest in a straightforward manner.

34. By ensuring a level of consistency between the minimum aids to access included in annual reports, the requirements detailed above will assist readers of multiple entities’ annual reports to find information of interest in each report.

35. The accountable authority has the discretion to include any additional structure to the annual report that might enhance the accessibility of the specific information included in the entity’s report.

36. Entities should note that the requirement for entities’ annual reports to include a list of requirements must be provided in a consistent format for all entities. The mandatory table can be located in Schedule 2 of the PGPA Rule, available at www.legislation.gov.au, and in Appendix B of this guide.

37. The list of requirements should be included as an appendix to the annual report. If an item specified in the checklist is not applicable to an entity, it should be reported as “not applicable” rather than omitted from the list. Entities must also provide details of the location of the information in the annual report that addresses each of the mandatory requirements specified by the PGPA Rule.

Review by the accountable authority

38. The content of this review is at the discretion of the accountable authority, however, note 1 in section 17AD does suggest some content for inclusion.

39. If the entity is a department of state that oversees a portfolio, the review may also include a summary of the significant issues and developments for the portfolio during the reporting period.

Public Governance, Performance and Accountability Rule 2014 Section 17AD Specific requirements for annual reports

The annual report for a non-corporate Commonwealth entity for a reporting period must include the following:

(a) a review by the accountable authority of the entity for the period. Note 1: The review by the accountable authority may include a summary of

significant issues for the entity, an overview of the entity’s performance and financial results and an outlook for the next reporting period.

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Overview of the entity Associated data template: Section 17AE(1)(aa)(i) – (iii) – Accountable Authority

40. The overview of the entity must include the information detailed in the provision above, and is designed to give readers a high-level understanding of the organisation.

Public Governance, Performance and Accountability Rule 2014 Section 17AE Overview of the entity (1) For the purposes of paragraph 17AD(b), the overview of the entity for the period

must include: (a) a description of the entity, including the following: (i) the role and functions of the entity; (ii) an outline of the organisational structure of the entity; (iii) the outcomes and programmes administered by the entity during the

period; (iv) the purposes of the entity as included in the entity’s corporate plan for

the period; and (aa) information on the accountable authority, or each member of the accountable

authority, of the entity during the period, including the following: (i) the name of the accountable authority or member; (ii) the position title of the accountable authority or member; (iii) the period as the accountable authority or member within the reporting

period; and (b) if the entity is a Department of State—an outline of the structure of the

portfolio that includes the Department. (2) If the outcomes and programmes administered by the entity during the period are

not the same as the outcomes and programmes included in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, the report must set out and explain the reasons for the differences.

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Report on the performance of the entity

41. The report on performance is intended to demonstrate how the entity has performed during the reporting period in relation to the entity’s purpose(s) and, where possible, indicate the entity’s effectiveness in achieving its planned or intended results.

42. Further details on the two core elements of the report on performance are set out below.

Annual Performance Statements 43. For further information on the purpose and content requirements of the annual performance

statement, refer to RMG No. 134: Annual performance statements for Commonwealth entities.

Report on Financial Performance Associated data template: Section 17AF (1)(b) Report on Financial Performance Summary

Public Governance, Performance and Accountability Rule 2014 Section 17AD Specific requirements for annual reports

The annual report for a non-corporate Commonwealth entity for a reporting period must include the following:

(c) a report on the performance of the entity for the period that includes: (i) the annual performance statements for the entity for the period in

accordance with paragraph 39(1)(b) of the Act and section 16F of this rule; and

(ii) a report on the financial performance of the entity for the period in accordance with section 17AF;

Public Governance, Performance and Accountability Rule 2014 Section 17AF Report on financial performance (1) For the purposes of subparagraph 17AD(c)(ii), the report on the financial

performance of the entity for the period must include: (a) a discussion and analysis of the entity’s financial performance during the

period; and (b) a table summarising the total resources of the entity, and the total payments

made by the entity, during the period. Note 1: Guidance material for this section sets out the preferred format of the

table mentioned in paragraph (1)(b). Note 2: The annual performance statements (which deal with the non-financial

performance of the entity) are dealt with in section 16F of this rule. (2) If there have been or may be significant changes in financial results during or after

the reporting period, or from the previous reporting period, the annual report must describe those changes, including in relation to:

(a) 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

(b) any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

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44. Suggested templates for the tables referred to above are set out in Appendix A. The core content of the summary table is to show the total resources for the entity in comparison with the total payments made during the year. In addition, the table should also incorporate a series of summary tables showing the total resources for each outcome administered by the entity.

45. These tables should be consistent with the corresponding table in relevant Portfolio Budget Statements for the entity for the reporting period. It is suggested that the tables be included in an appendix to the annual report.

46. Entities should also provide an explanation for any significant changes in financial results, as per the requirements of the provision above.

Management and Accountability

47. Annual reports must contain information on the management and accountability practices of the entity in the reporting period. The requirements for these items are set out below.

Corporate Governance

48. Further information on the Commonwealth Fraud Control Framework can be found at https://www.ag.gov.au/Integrity/counter-fraud/fraud-australia/Pages/fraud-frameworks-legislation-policies.aspx.

49. Entities may wish to include the certification by the accountable authority as an element of the letter of transmittal from the accountable authority, detailed further in this guide.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability (1) For the purposes of paragraph 17AD(d), this section sets out the requirements for

the information on the management and accountability of the entity for the period that is to be included in the annual report.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Corporate governance

(2) The annual report must include the following: (a) information on compliance with section 10 (which deals with preventing,

detecting and dealing with fraud) in relation to the entity during the period; (b) a certification by the accountable authority of the entity that: (i) fraud risk assessments and fraud control plans have been prepared for

the entity; and (ii) 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 for the entity; and

(iii) all reasonable measures have been taken to deal appropriately with fraud relating to the entity;

(c) an outline of the structures and processes that are in place for the entity during the period to implement the principles and objectives of corporate governance;

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50. Annual reports must also include an outline of the structures and processes that the entity had in place during the reporting period to implement the principles and objectives of corporate governance. The content of this statement is at the discretion of the accountable authority; however, it is suggested that the review may include:

• the names of the senior executive and their responsibilities; o The responsibilities of the senior executive should be able to be

reconciled with the entity’s organisational and outcome/program structures as set out under ‘Overview of the entity’.

o Entities may choose to locate this information in the ‘Overview of the entity’ section.

• senior management committees and their roles;

• corporate and operational plans and associated performance reporting and review, including contribution to specified outcomes;

o Terminology in relation to entity plans may vary – it may, for example, involve strategic and business plans. The intent is to address longer term and annual plans.

• internal audit arrangements, including the approach adopted to identifying areas of significant operational or financial risk, and arrangements in place to manage those risks;

• the entity’s policy and practices on the establishment and maintenance of appropriate ethical standards; or

o The requirement in relation to the APS Values and Code of Conduct applies to departments and executive agencies, and prescribed agencies staffed under the Public Service Act 1999. Under section 44 of the Public Service Act 1999, the Public Service Commissioner reports annually on these issues in the State of the Service report.

• how the nature and amount of remuneration for senior executive service employees is determined.

o Financial reporting requirements prescribed by the Minister for Finance require entities to disclose in their financial statements financial information in relation to senior executive remuneration (on both a cash and accrual basis) and the number of substantive senior executives by prescribed bands.

o For further information on reporting executive remuneration refer to RMG No. 138: Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

51. The requirements in the Australian Securities Exchange (ASX) listing rule 4.10.3 have been used as a guide for the above information. The rule can be viewed here: http://www.asx.com.au/documents/rules/Chapter04.pdf. This rule requires disclosure in relation to the ASX Corporate Governance Council recommendations. The latest version of these recommendations can be found here: https://www.asx.com.au/documents/regulation/cgc-principles-and-recommendations-fourth-edn.pdf.

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Significant non-compliance issues with finance law Associated data template: Section 17AG(2)(d) – (e) Significant non-compliance with the Finance Law

52. This requirement is linked to section 19 of the PGPA Act, which requires accountable authorities of Commonwealth entities to notify their responsible Minister when significant issues have been identified. The details of significant non-compliance issues (as reported to the Minister under section 19 of the PGPA Act) must be reported in the entity’s annual report for the reporting period.

53. The finance law incorporates the PGPA Act, any rules and instruments created under the PGPA Act, and Appropriation Acts.

54. For further information, see RMG No. 214: Notification of significant non-compliance with the finance law.

Audit Committee

Associated data template: PGPA Rule Section 17AG(2A)(b)-(e) - Audit committee

55. For further information on the repointing requirements for Audit Committees, see RMG No. 202: Audit committees.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Corporate governance

(2) The annual report must include the following: (d) a statement of any significant issue reported to the responsible Minister

under paragraph 19(1)(e) of the Act that relates to non-compliance with the finance law in relation to the entity;

(e) if a statement is included under paragraph (d) of this subsection—an outline of the action that has been taken to remedy the non-compliance.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Audit committee

(2A) The annual report must include the following: (a) a direct electronic address of the charter determining the functions of the

audit committee for the entity; (b) the name of each member of the audit committee during the period; (c) the qualifications, knowledge, skills or experience of those members; (d) information about each of those members’ attendance at meetings of the

audit committee during the period; (e) the remuneration of each of those members.

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External Scrutiny

56. The annual report must include information on the most significant developments in external scrutiny of the entity that has occurred within the reporting period, as per the above provision.

Management of Human Resources 57. Annual reports must include information about the entity’s effectiveness in managing and

developing its employees, and certain statistics on the entity’s human resources, as set out below.

Managing and developing employees

58. The content of this assessment is at the discretion of the accountable authority; however, it is suggested that it may include:

• workforce planning and staff retention and turnover;

• the main features of enterprise or collective agreements, individual flexibility arrangements, determinations made under subsection 24(1) of the Public Service Act 1999, common law contracts, any remaining Australian Workplace Agreements, and developments regarding agreement making and the impact of making agreements;

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

External scrutiny

(3) The annual report must include information on the most significant developments during the period in external scrutiny of the entity, and the entity’s response to that scrutiny, including particulars of:

(a) judicial decisions, or decisions of administrative tribunals or the Australian Information Commissioner, made during the period that have had, or may have, a significant effect on the operations of the entity; and

(b) any report on the operations of the entity given during the period by: (i) the Auditor-General, other than a report under section 43 of the Act

(which deals with the Auditor-General’s audit of the annual financial statements for Commonwealth entities); or

(ii) a Committee of either House, or of both Houses, of the Parliament; or (iii) the Commonwealth Ombudsman; and (c) any capability reviews of the entity that were released during the period.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Management of human resources

(4) The annual report must include the following: (a) an assessment of the entity’s effectiveness, at the end of the reporting

period, in managing and developing its employees to achieve its objectives;

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• the entity’s key training and development strategies, the outcomes of training and development, and an evaluation of effectiveness;

• the entity’s work health and safety performance, noting specific information is also required pursuant to the Work Health and Safety Act 2011; and

• productivity gains. 59. Entities should take care to ensure that any information provided on individual terms and

conditions arrangements does not, or cannot be used to, identify individual employees. For specific guidance on executive remuneration reporting refer to RMG No. 138: Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

Employee statistics

Associated data templates: Section 17AG(4)(aa) – Management of Human Resources

60. Annual reports must include statistics on the number of employees of the entity (with reference to ongoing employees and non-ongoing employees), at the end of the reporting period and the previous reporting period, in relation to each of the following:

• full-time employees, as identified by your entity’s employment arrangements. As a guide, the Fair Work Ombudsman’s website provides general employment definitions available at https://www.fairwork.gov.au//dictionary.aspx.

• part-time employees as identified by your entity’s employment arrangements.

• gender, as defined under the Sex Discrimination Act 1984, and in line with the recommendations made in the Attorney-General’s Department’s Australian Government Guidelines on the Recognition of Sex and Gender (2013).

• location, based on the State or Territory of employment. 61. All human resources statistics are to be calculated and reported on an actual head count

basis (number of employees) as at the end of each reporting period. 62. If an entity believes there is the potential of significant risk of unintentional identification and

consequential harm to a specific individual, an entity is best able to manage this risk, and has the discretion to report information at a higher level without further disaggregation.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Management of human resources

(4) The annual report must include the following: (aa) statistics on the number of employees of the entity (including by reference to

ongoing and non-ongoing employees), at the end of that and the previous reporting period, in relation to each of the following:

(i) full-time employees; (ii) part-time employees; (iii) gender; (iv) location;

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APS Employee statistics

Associated data templates:

• Section 17AG(4)(b)(i)-(iv) Australian Public Sector (APS) Classification and Gender;

• Section 17AG(4)(b)(i)-(iii) Employment type by Full-time and Part-time Status;

• Section 17AG(4)(b)(v) – Employment type by Location;

• Section 17AG(4)(b)(vi) Indigenous Employment.

63. The term “APS employees” applies to employees of departments and executive agencies, and to prescribed agencies staffed under the Public Service Act 1999. For departments and executive agencies, the annual report must contain information as prescribed in the provision above.

Workplace agreements

Associated data templates: Section 17AG(4)(c)(i)Employment Arrangements of SES and Non-SES employees; Section 17AG(4)(c)(ii) Salary Ranges by Classification level.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Management of human resources

(4) The annual report must include the following: (b) statistics on the number of APS employees of the entity (including by

reference to ongoing APS employees and non-ongoing APS employees), at the end of that and the previous reporting period, in relation to each of the following:

(i) each classification level of the entity; (ii) full-time employees; (iii) part-time employees; (iv) gender; (v) location; (vi) employees who identify as Indigenous;

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Management of human resources

(4) The annual report must include the following: (c) information on any enterprise agreements, individual flexibility arrangements,

Australian workplace agreements, common law contracts or determinations under subsection 24(1) of the Public Service Act 1999, including:

(i) the number of SES employees and non-SES employees of the entity covered by such agreements, arrangements, contracts or determinations during the period; and

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64. Annual reports must include information about the arrangements under which employees are employed in the entity. This may include information on any enterprise or collective agreements, individual flexibility agreements, determinations made under subsection 24(1) of the Public Service Act 1999, common law contracts or Australian Workplace Agreements. This information must include:

• the number of APS employees covered by enterprise or collective agreements, individual flexibility agreements, subsection 24(1) determinations, common law contracts and Australian Workplace Agreements by Senior Executive Service (SES) employees and non-SES employees;

• the salary ranges available for APS employees by classification level (the range should reflect the full span of salaries available under an enterprise or collective agreement, individual flexibility agreement, subsection 24(1) determination, common law contract and/or Australian Workplace Agreement); and

• a description of the range of non-salary benefits provided by the entity to employees.

65. For those entities subject to a determination made under subsection 24(3) of the Public Service Act 1999, it would be appropriate to include a discussion of the effect of that determination when responding to this requirement. This discussion should include the number of employees covered by the determination, any supplementary arrangements entered into via subsection 24(1) determinations or common law contracts, and progress towards replacement of the determination with an enterprise or collective agreement.

Performance pay

Associated data template: Section 17AG(4)(d) (iii)-(iv) Performance Pay by Classification level

66. Annual reports must include information about performance pay, which can also be known as performance-linked bonuses, and usually taking the form of a one-off payment in recognition of performance.

67. In compiling the information about performance pay, entities should:

(ii) the salary ranges available during the period for APS employees of the entity by classification level; and

(iii) a description of the range of non-salary benefits provided during the period by the entity to its employees;

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Management of human resources

(4) The annual report must include the following: (d) if payments of performance pay are paid to APS employees of the entity—

information on that performance pay, including the following: (i) the number of APS employees of the entity at each classification level

who received performance pay during the period; (ii) the aggregated amount of such payments at each classification level; (iii) the average amount of such payments, and the range of such payments,

at each classification level; (iv) the aggregate amount of such payments for the entity.

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• include all eligible ongoing and non-ongoing APS staff;

• include staff who left the entity during the reporting period, even if the performance payment was made after their departure;

• include staff on leave of any kind at the end of the reporting period;

• report the aggregate of actual payments, not payments before moderation. In the case of a small entity, or a small number of employees at a given classification level (e.g. five employees or fewer), a lesser disaggregation maybe necessary to ensure that individuals cannot be identified;

• include each employee under one classification only. If an employee was promoted during the year and received performance pay at the lower classification only, include that employee in the report for the lower classification. If the promoted employee received performance pay at both classifications or at the higher level only, include the employee in the report for the higher level only and include the total payment in the aggregated payment report for that classification. Do not include the same employee in both classifications and do not break up the payment when aggregating the total payments for the various classifications;

• not include performance-linked advancement (advancement to a higher pay point which then becomes the employee’s nominal salary). If an employee receives a performance bonus and a performance-linked advancement, only the bonus element should be reported;

• not include payments in the nature of retention payments, job loadings or skills and responsibilities loadings; and

• not include bonuses that accrued wholly in a previous reporting period, even if they were paid in the reporting period to which the report relates. For example, if a payment was made in the 2019–20 financial year for performance in respect of the period 1 July 2018 to 30 June 2019, it should not be included in the 2019-20 annual report. However, if a significant number of payments fall into this category, consideration should be given to correcting the information in the previous year’s annual report.

68. Entities that do not pay, or no longer pay, performance pay should include a statement to that effect in their annual report.

Assets Management

69. Annual reports must include an assessment of the effectiveness of the entity’s asset management practices during the reporting period. This requirement is only necessary where asset management (including assets of which the day-to-day management has been outsourced) is a significant aspect of the strategic business of the entity.

70. Entities may wish to include a discussion of their asset management plans, particularly if a significant portion of their asset base has a life of 50 years or greater.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Assets management

(5) If managing assets is a significant part of the activities of the entity during the period, the annual report must include an assessment of the effectiveness of that management.

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Purchasing

71. Further detail can be found in the Commonwealth Procurement Rules, produced by the Department of Finance.

Consultants

Associated data templates: Section 17AG(7)(a)(i)-(iv) – Consultants

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Purchasing

(6) The annual report must include an assessment of the entity’s performance during the period against the Commonwealth Procurement Rules.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Consultants

(7) The annual report must include the following: (a) a summary statement of the following: (i) the number of new contracts engaging consultants that were entered

into during the period; (ii) the total actual expenditure during the period on all such contracts

(inclusive of GST); (iii) the number of ongoing contracts engaging consultants that were entered

into during a previous reporting period; (iv) the total actual expenditure during the period on those ongoing contracts

(inclusive of GST); (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].”;

(c) a summary of: (i) the policies of the entity on selecting and engaging consultants; and (ii) the procedures of the entity for selecting consultants; and (iii) the main categories of purposes for which consultants were engaged; (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”.

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72. Annual reports must include the information on consultants as detailed in the provision above.

73. Many individuals, partnerships and corporations provide services to entities under contracts for services. However, not all such contractors should be categorised as consultants for the purposes of annual reporting. Consultants are distinguished from other contractors by the nature of the work they perform.

74. For reporting purposes, officials need to be able to distinguish consultancies from ‘non-consultancy’ contracts and employment contracts. Briefly, a consultant is an individual, a partnership or a corporation engaged to provide professional, independent and expert advice or services.

75. The Department of Finance has developed guidance to assist entities in identifying whether a contract is a consultancy for reporting purposes.

76. To support the mandatory content as detailed above, entities may also consider including a table showing expenditure on consultancy contracts over the three most recent reporting periods. If doing so, care needs to be taken to ensure that expenditure on consultancies in previous years is not included in the annual report for subsequent years. That is, the table should clearly distinguish between expenditure on new consultancies compared to ongoing consultancies for each reporting period in the table

77. Typical reasons for engaging consultancy services include a requirement for specialist expertise not available within the entity or where an independent assessment is considered desirable. The selection process may involve, for example, open tender, selective tender, direct sourcing, or a panel consisting of recognised and pre-eminent experts, a consultant who had previously undertaken closely related work for the entity, or a consultant known to have the requisite skills where the value of the project did not justify the expense or delay associated with seeking tenders.

Australian National Audit Office Access Clauses

78. Entities must provide details of any contract entered into during the reporting period of $100,000 or more (inclusive of GST) that does not provide for the Auditor-General to have access to the contractor’s premises.

79. The inclusion of standard access clauses provides the Australian National Audit Office with access to various types of information held by contractors and third party subcontractors for the purpose of audits, including access to records, information and assets directly relevant to the contract performance. The clauses do not enable access to information that is outside the scope of the specific contract.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Australian National Audit Office access clauses

(8) If the accountable authority of the entity entered, during the period, into a contract that has a value of $100 000 or more (inclusive of GST) with a contractor, and that does not provide for the Auditor-General to have access to the contractor’s premises, the annual report must include:

(a) the name of the contractor; and (b) the purpose and value of the contract; and (c) the reason why a clause allowing such access was not included in the

contract.

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Exempt contracts

80. The exempt contracts provision addresses the requirement to document, in entities’ annual reports, any contracts entered into during the reporting period, where the contract details were not published in AusTender. This requirement also covers standing offers.

81. An accountable authority may direct in writing that contract details are not to be reported on AusTender if they would be subject to an exemption under the Freedom of Information Act 1982 (FOI Act) and the accountable authority considers that the information is genuinely sensitive and harm is likely to be caused by its disclosure.

82. The PGPA Rule requires that if any contract in excess of $10,000 (inclusive of GST) or a standing offer has been exempted by the accountable authority from being published on AusTender on the basis that it would disclose exempt matters under the FOI Act, the fact that the contract has been exempted and the value of the contract or standing offer must be reported, to the extent that doing so does not in itself disclose the exempt matters.

Small business

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Exempt contracts

(9) If a contract entered into during the period by the accountable authority of the entity, or a standing offer, with a value of more than $10 000 (inclusive of GST) has been exempted by the accountable authority from being published in AusTender because it would disclose exempt matters under the Freedom of Information Act 1982, the annual report must include:

(a) a statement that the contract or standing offer has been exempted; and (b) the value of the contract or standing offer, to the extent that doing so does

not disclose the exempt matters.

Public Governance, Performance and Accountability Rule 2014 Section 17AG Information on management and accountability

Procurement initiatives to support small business

(10) The annual report must include the following: (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.”;

(b) an outline of the ways in which the procurement practices of the entity support small and medium enterprises;

(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.”.

Note: Paragraph 5.4 of the Commonwealth Procurement Rules deals with the requirements for procurement practices of Commonwealth entities to support small and medium enterprises.

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83. The Australian Government is committed to entities sourcing at least 10 per cent of procurement by value from small and medium-sized enterprises (SMEs). The Commonwealth Procurement Rules state that, to ensure that SMEs can engage in fair competition for Australian Government business, officials should apply procurement practices that do not unfairly discriminate against SMEs and provide appropriate opportunities for SMEs to compete.

84. Annual reports must include a statement that refers readers to the statistics on SMEs’ participation in Commonwealth Government procurement on the Department of Finance’s website which are available at https://www.finance.gov.au/government/procurement/statistics-australian-government-procurement-contracts-.’

85. Entities must also include in their annual reports a brief statement on the ways in which their procurement practices support SMEs, consistent with paragraph 5.4 of the Commonwealth Procurement Rules. This statement may include some of the following initiatives or practices:

• the Commonwealth Contracting Suite for low-risk procurements valued under $200,000;

• Australian Industry Participation plans in whole-of-government procurement where applicable;

• the Small Business Engagement Principles (outlined in the government’s Industry Innovation and Competitiveness Agenda), such as communicating in clear, simple language and presenting information in an accessible format; or

• electronic systems or other processes used to facilitate on-time payment performance, including the use of payment cards.

86. Entities that are considered material in nature, as characterised by the Department of Finance in the PGPA Flipchart must include a statement in their annual reports referring readers to the on-time payment performance results, which will be available on the website of the Department responsible for small business. This is currently the Department of Industry, Science, Energy and Resources.

Annual financial statements Associated data templates: Financial Statements Subset Data Templates

87. Annual reports must include a copy of the annual financial statements of the entity (and the Auditor-General’s report) for the period that the annual report is prepared.

88. Financial statements must be prepared in accordance with the Public Governance Performance and Accountability (Financial Reporting) Rule 2015.

89. For further information on the preparation and presentation of annual financial statements, see RMG No. 125: Commonwealth Entities Financial Statements.

Public Governance, Performance and Accountability Rule 2014 Section 17AD Specific requirements for annual reports

The annual report for a non-corporate Commonwealth entity for a reporting period must include the following: (e) the annual financial statements for the entity for the period in accordance with

subsection 43(4) of the Act;

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90. The digital reporting tool requires a subset of financial statements information to be provided in the standard data templates. The data templates do not replace the entity’s existing reporting requirements under the PGPA Act or any other applicable requirement.

Executive Remuneration Associated data templates: Section 17AD(da) - Executive Remuneration

91. For guidance on reporting executive remuneration refer to RMG No. 138: Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

Other Mandatory Information

Advertising and market research

92. Entities should note that this requirement is in addition to the requirements stipulated by the Commonwealth Electoral Act 1918. For further information on those requirements, see Part 3 of this guide.

Grants

Public Governance, Performance and Accountability Rule 2014 Section 17AD Specific requirements for annual reports

The annual report for a non-corporate Commonwealth entity for a reporting period must include the following:

(da) information about executive remuneration in accordance with Subdivision C;

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (1) For the purposes of paragraph 17AD(f), the other information that must be

included in the annual report for the entity for the period is the following: (a) either: (i) a statement that “During [reporting period], [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.”; or

(ii) if the entity did not conduct any advertising campaigns during the period—a statement to that effect;

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (1) For the purposes of paragraph 17AD(f), the other information that must be

included in the annual report for the entity for the period is the following: (b) a statement that “Information on grants awarded by [name of entity] during

[reporting period] is available at [address of entity’s website].”;

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93. The Commonwealth Grants Rules and Guidelines establish the overarching Commonwealth grants policy framework and articulate the expectations for all non-corporate Commonwealth entities in relation to grants administration.

94. The guidelines require that entities publish details of grants on GrantConnect, no later than 21 calendar days after the grant agreement for the grant takes effect. Details must remain on the website for at least two reporting periods. As GrantConnect now provides information about all grants made, there is no need for entities to compile lists of grant recipients for their annual reports. Instead, entities must include a statement in their annual reports as detailed in the above provision:

95. GrantConnect is the Australian Government’s whole-of-government grants information system, which centralises the publication and reporting of Commonwealth grants in accordance with the CGRGs. Further information on grants administration is available from the Grants Policy Team, Department of Finance, at grants@finance.gov.au.

Disability reporting mechanism

96. Annual reports must include an explicit reference to other disability reporting mechanisms,

specifically noting where agency level information can be found. A suggested form of words to satisfy this requirement is set out below:

‘The National Disability Strategy 2010–2020 is Australia’s overarching framework for disability reform. It acts to ensure the principles underpinning the United Nations Convention on the Rights of Persons with Disabilities are incorporated into Australia’s policies and programs that affect people with disability, their families and carers.

All levels of government will continue to be held accountable for the implementation of the strategy through biennial progress reporting to the Council of Australian Governments. Progress reports can be found at dss.gov.au Disability reporting is included the Australian Public Service Commission’s State of the Service reports and the APS Statistical Bulletin. These reports are available at www.apsc.gov.au.

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (1) For the purposes of paragraph 17AD(f), the other information that must be

included in the annual report for the entity for the period is the following: (c) an outline of the mechanisms of the entity for reporting on disability, including

a reference to the website where information in relation to those mechanisms can be found;

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Freedom of information

97. The Information Publication Scheme (IPS) provides a statutory framework for proactive publication of information by entities. As part of the IPS, entities are required to publish, on a website, 10 categories of information, including information about the entity’s structure, functions and statutory appointments. Entities must also publish ‘operational information’ that guides decisions or recommendations affecting members of the public, as well as information about how the public can comment on policy proposals. Further information about the IPS is available at the Office of the Australian Information Commissioner website.

98. To address the above requirement, annual reports should include a statement along the following lines:

‘Entities subject to the Freedom of Information Act 1982 (FOI Act) are required to publish information to the public as part of the Information Publication Scheme (IPS). This requirement is in Part II of the FOI Act and has replaced the former requirement to publish a section 8 statement in an annual report. Each agency must display on its website a plan showing what information it publishes in accordance with the IPS requirements.’

Remediation of information published in previous annual reports

99. If the previous annual report contains any significant statement on a matter of fact that has proved to be wrong in a material respect, the annual report must include information to correct the record.

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (1) For the purposes of paragraph 17AD(f), the other information that must be

included in the annual report for the entity for the period is the following: (d) a reference to the website where information on the entity’s information

publication scheme under Part II of the Freedom of Information Act 1982 can be found;

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (1) For the purposes of paragraph 17AD(f), the other information that must be

included in the annual report for the entity for the period is the following: (e) if a previous annual report for the entity contains any significant statement on

a matter of fact which has proved to be wrong in a material respect—information correcting the record.

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Part 3 – Other legislative requirements 100. This part provides details of some of the annual report content required by other Acts or

instruments, which must be included in the annual report, if relevant to the entity.

101. The operations that an entity reports on in its annual report can be affected by other legislation or legislative instruments. Such legislation can either be general in nature or specific enabling legislation of the entity.

102. This part of the guide provides an overview of the other legislative requirements applicable to many entities. It is the responsibility of entities to consider whether the legislation applies to them.

Work health and safety

103. For further information on the Work Health and Safety Act 2011 please see the Comcare website. If there are any questions please contact Comcare at general.enquiries@comcare.gov.au.

Public Governance, Performance and Accountability Rule 2014 Section 17AH Other mandatory information (2) Information required by an Act or instrument (other than the Act or this rule) to be

included in the annual report must be included in one or more appendices to the report.

Work Health and Safety Act 2011 Section 4 Annual reports

(1) Each of the following entities must include the matters mentioned in subclause (2) in its annual report for a financial year: (a) A non-corporate Commonwealth entity within the meaning of the Public

Governance, Performance and Accountability Act 2013; (b) a public authority.

(2) The matters are: (a) initiatives taken during the year to ensure the health, safety and welfare

of workers who carry out work for the entity; and (b) health and safety outcomes (including the impact on injury rates of

workers) achieved as a result of initiatives mentioned under paragraph (a) or previous initiatives; and

(c) statistics of any notifiable incidents of which the entity becomes aware during the year that arose out of the conduct of businesses or undertakings by the entity; and

(d) any investigations conducted during the year that relate to businesses or undertakings conducted by the entity, including details of all notices given to the entity during the year under Part 10 of the Work Health and Safety Act 2011; and

(e) such other matters as are required by guidelines approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

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Advertising and market research

104. Note that the reporting on advertising and market research is not restricted to electoral matters. Further guidance on the different types of advertising is available on the Department of Finance website.

105. The reporting threshold for each year is available from the Australian Electoral Commission website.

Commonwealth Electoral Act 1918 Section 311A Annual returns of income and expenditure of Commonwealth

Departments (1) Subject to this section, the principal officer of each Commonwealth Department

must attach a statement to its annual report setting out particulars of all amounts paid by, or on behalf of, the Commonwealth Department during the financial year to:

(a) advertising agencies; (b) market research organisations; (c) polling organisations; (d) direct mail organisations; and (e) media advertising organisations;

and the persons or organisations to whom those amounts were paid. (2) Nothing in subsection (1) requires particulars of a payment made by a

Commonwealth Department in a financial year to be included in a return if the value of the payment is less than or equal to the disclosure threshold.

(3) The first return under this section need only contain particulars in relation to the period starting on the commencement of this section and ending on the next 30 June.

(4) In this section: Commonwealth Department means:

(a) a Department of State of the Commonwealth; or (b) a Department of the Parliament established under the Parliamentary Service

Act 1999; or (c) an Agency (within the meaning of the Public Service Act 1999).

principal officer means: (a) in relation to a Department—the person holding, or performing the duties of,

the office of Secretary of the Department; and (b) in relation to an Agency—the Agency Head (within the meaning of the Public

Service Act 1999) of the Agency.

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Ecologically sustainable development and environmental performance

106. The Department of Agriculture, Water and the Environment has Section 516A Reporting Guidelines available on their website. The additional guidance helps entities decide which of their activities to report on. Sets of generic indicators have also been provided to assist agencies with ongoing monitoring of their Ecologically Sustainable Development and environmental performance.

107. Questions about the application of these requirements should be directed to esd.enquiries@environment.gov.au.

Carer recognition 108. In the case of an entity that is defined as a ‘public service care agency’, compliance with

the entity’s obligations under the Carer Recognition Act 2010 is required. 109. A public service care agency is defined in section 4 of the Carer Recognition Act 2010 to

mean an agency as defined in the Public Service Act 1999 that is responsible for the development, implementation, provision or evaluation of policies, programs or services directed to carers or the persons for whom they care.

110. For further information about the obligations of entities under the Carer Recognition Act 2010, see the Carer Recognition Act Guidelines on the Department of Social Services website. Questions about the application of these requirements should be directed to carersupport@dss.gov.au.

Environment Protection and Biodiversity Conservation Act 1999 Section 516A Annual reports to deal with environmental matters

Content of report

(6) A report described in subsection (1), (4) or (5) relating to a body or person (the reporter) for a period must:

(a) include a report on how the activities of, and the administration (if any) of legislation by, the reporter during the period accorded with the principles of ecologically sustainable development; and

(b) identify how the outcomes (if any) specified for the reporter in an Appropriations Act relating to the period contribute to ecologically sustainable development; and

(c) document the effect of the reporter’s activities on the environment; and (d) identify any measures the reporter is taking to minimise the impact of

activities by the reporter on the environment; and (e) identify the mechanisms (if any) for reviewing and increasing the

effectiveness of those measures.

Note: The Auditor‑General Act 1997 lets the Auditor‑General audit a reporter’s compliance with these requirements.

(7) In subsection (6): activities includes:

(a) developing and implementing policies, plans, programs and legislation; and (b) the operations of a department, authority, company or agency referred to in

this section.

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Appendix A: Entity resource statements and resource for outcomes Entity resource statements

1. Non-corporate Commonwealth entities are required to summarise the total resources of the entity and the total payments made by the entity in a table. The Report on Financial Performance section under Part 2 of this guide discusses this requirement.

2. The preferred format for this table is provided below. The table should be included as an appendix to the annual report. Agency resource statements provide information about the various funding sources that are available to the agency and that the agency may draw against.

3. The suggested format for an entity resource statement in the annual report has been designed to allow entities to reconcile the final usage of all resources in cash terms, by declaring the actual available appropriation for the relevant reporting period (including cash balances carried forward and further adjustments such as section 75 transfers under the PGPA Act and advances to the Finance Minister), and comparing this to the actual payments made.

4. Additionally, for departmental appropriations and special accounts, information about any remaining balance that will be carried over to the next reporting period should also be reported.

5. The preferred format for the table, which is consistent with Table 1.1 in the Portfolio Budget Statements, is set out below.

Entity resource statement 20xx–xx

Actual

Payments Balance

available

made remaining

appropriation

for 20xx–xx

20xx–xx 20xx–xx

$'000

$'000 $’000

(a) (b) (a) – (b)

Departmental

Annual appropriations - ordinary annual services1

Annual appropriations - other services - non-operating2

Total departmental annual appropriations

Departmental special appropriations3

Total special appropriations

Special accounts3

Total special accounts

less departmental appropriations drawn from annual/special

appropriations and credited to special accounts

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Total departmental resourcing

Administered

Annual appropriations - ordinary annual services1

Annual appropriations - other services - non-operating2

Annual appropriations - other services - specific payments to

States, ACT, NT and local government4

Annual appropriations - other services - new administered

expenses5

Total administered annual appropriations

Administered special appropriations

Total administered special appropriations

Special accounts3

Total special accounts receipts

less administered appropriations drawn from annual/special

appropriations and credited to special accounts

less payments to corporate entities from annual/special

appropriations

Total administered resourcing

Total resourcing and payments for entity X

1 Appropriation Act (No. 1) 20xx-xx and Appropriation Act (No. 3) 20xx–xx [and Appropriation Act (No. 5) 20xx–xx if necessary]. This may also include prior-year departmental appropriation and section 74 external revenue. 2 Appropriation Act (No. 2) 20xx–xx and Appropriation Act (No. 4) 20xx–xx [and Appropriation Act (No. 6) 20xx–xx if necessary]. 3 Excludes trust moneys held in Services for Other Entities and Trust Moneys (SOETM) and other special accounts.

4 Departmental capital budgets are not separately identified in Appropriation Bill (No.1, 3, 5) and form part of ordinary annual services items. For accounting purposes, this amount has been designated as a 'contribution by owner'. 5 Estimated External Revenue receipts under section 74 of the PGPA Act.

Expenses by outcomes 6. The annual report should also include in an appendix a table for each outcome showing

the total expenses for the outcome. 7. Entities should present the information by way of a table that corresponds to that

contained in the ‘Budgeted expenses for outcome’ table in the relevant Portfolio Budget Statements (and where relevant, the corresponding Portfolio Additional Estimates Statements). This table is now presented by appropriation source rather than against specific programs and administered expenses.

8. The information in the table must reconcile with the relevant portion in the financial statements. In reconciling the information for each outcome, the actual expenses (column 2 in the table below) should agree with the appropriate line in the financial statements (as required by rule 34(1) of the PGPA (Financial Reporting) Rule 2015.

9. The required format for the table, which is consistent with a Table 2.1 in the Portfolio Budget Statements, is set out below.

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Expenses for outcome x

Outcome x: [insert outcome statement] Budget* Actual Variation

expenses

20xx–xx 20xx–xx 20xx–xx

$'000 $'000 $'000

(a) (b) (a) – (b)

Program 1.1: [Insert program name]

Administered expenses

Ordinary annual services (Appropriation Act No. 1)

Other services (Appropriation Act Nos. 2, 4 and 6)

s74 External Revenue1

Special appropriations

Special accounts

Payments to corporate entities

Expenses not requiring appropriation in the Budget year2

Administered total

Departmental expenses

Departmental appropriation

s74 External Revenue1

Special appropriations

Special accounts

Expenses not requiring appropriation in the Budget year2

Departmental total

Total expenses for Program 1.1

Program 1.2: [insert program name]

Administered expenses

Ordinary annual services (Appropriation Act Nos. 1, 3 and 5)

Other services (Appropriation Act Nos. 2, 4 and 6)

s74 External Revenue1

Special appropriations

Special accounts

Payments to corporate entities

Expenses not requiring appropriation in the Budget year2

Administered total

Departmental expenses

Departmental appropriation

s74 External Revenue1

Special appropriations

Special accounts

Expenses not requiring appropriation in the Budget year2

Departmental total

Total expenses for Program 1.2

Outcome 1 totals by appropriation type

Administered expenses

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Ordinary annual services (Appropriation Act Nos. 1, 3 and 5)

Other services (Appropriation Bill Nos. 2, 4 and 6)

s74 External Revenue1

Special appropriations

Special accounts

Payments to corporate entities

Expenses not requiring appropriation in the Budget year2

Administered total

Departmental expenses

Departmental appropriation

s74 External Revenue1

Special appropriations

Special accounts

Expenses not requiring appropriation in the budget year2

Departmental total

Total expenses for Outcome 1

20xx–xx 20xx–xx

Average staffing level (number)

* Full-year budget, including any subsequent adjustment made to the 20xx–xx budget at Additional Estimates. 1 Estimated expenses incurred in relation to receipts retained under section 74 of the PGPA Act 2013. 2 Expenses not requiring appropriation in the Budget year are made up of depreciation expenses, amortisation expenses, make good expenses, audit fees, XXXXX, and ZZZZZZ.

10. Further assistance with these tables can be obtained by contacting the Department of

Finance at budget_framework@finance.gov.au.

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Appendix B: List of Requirements Template Below is the table set out in Schedule 2 of the PGPA Rule. Section 17AJ(d) requires this table be included in entities’ annual reports as an aid of access.

PGPA Rule Reference

Part of Report Description Requirement

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 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. 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 programmes administered by the entity.

Mandatory

17AE(1)(a)(iv) A description of the purposes of the entity as included in corporate plan.

Mandatory

17AE(1)(aa)(i) Name of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa)(ii) Position title of the accountable authority or each member of the accountable authority

Mandatory

17AE(1)(aa)(iii) Period as the accountable authority or member of the accountable authority within the reporting period

Mandatory

17AE(1)(b) An outline of the structure of the portfolio of the entity.

Portfolio departments - mandatory

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17AE(2) Where the outcomes and programs 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

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

17AD(c)(ii) Report on Financial Performance

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 (fraud systems)

Mandatory

17AG(2)(b)(i) A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.

Mandatory

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

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

17AG(2)(c) An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.

Mandatory

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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

Audit Committee

17AG(2A)(a) A direct electronic address of the charter determining the functions of the entity’s audit committee.

Mandatory

17AG(2A)(b) The name of each member of the entity’s audit committee.

Mandatory

17AG(2A)(c) The qualifications, knowledge, skills or experience of each member of the entity’s audit committee.

Mandatory

17AG(2A)(d) Information about the attendance of each member of the entity’s audit committee at committee meetings.

Mandatory

17AG(2A)(e) The remuneration of each member of the entity’s audit committee.

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 report under section 43 of the 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)(aa) Statistics on the entity’s employees on an ongoing and non-ongoing basis, including the following: (a) statistics on full-time employees; (b) statistics on part-time

employees; (c) statistics on gender (d) statistics on staff location

Mandatory

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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

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).

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 aggregate amount of performance payments.

If applicable, Mandatory

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

Purchasing

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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

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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

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

17AG(10)(b) An outline of the ways in which the procurement practices of the entity support small and medium 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 Act.

Mandatory

Executive Remuneration

17AD(da) Information about executive remuneration in accordance with Subdivision C of Division 3A of Part 2-3 of the Rule.

Mandatory

17AD(f) Other Mandatory Information

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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.

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

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Appendix C: Digital Reporting Tool Data Templates This appendix contains all the data templates relevant for your entity.

The below data templates are designed by the Department of Finance to capture the mandatory PGPA Rule related information. These data templates are contained in the digital reporting tool and are used to populate the Transparency Portal find data function. The population of all templates in their current form is mandatory, do not add or delete any of the templates/ or sections, rows or columns of the templates which contain headings in the digital reporting tool. These data templates can be copied into the body of the digital annual report, if desired.

PGPA Rule Section 17AD(da) - Executive Remuneration

Information about remuneration for key management personnel Short-term benefits Post-employment

benefits Other long-term benefits Termination

benefits Total remuneration

Name Position title

Base salary

Bonuses Other benefits and allowances

Superannuation contributions

Long service leave

Other long-term benefits

Note on completing the above data template: If there are not sufficient rows, additional rows can be added (or deleted) to this data template to provide the required information on each key management personnel. For guidance on reporting executive remuneration refer to Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

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Information about remuneration for senior executives

Short-term benefits Post-employment benefits

Other long-term benefits Termination benefits

Total remuneration

Total remuneration bands

Number of senior executives

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long-term benefits

Average termination benefits

Average total remuneration

$0- $220,000 $220,001- $245,000 $245,001- $270,000 $270,001- $295,000 $295,001- $320,000 $320,001- $345,000 $345,001- $370,000 $370,001- $395,000 $395,001- $420,000 $420,001- $445,000 $445,001- $470,000 $470,001- $495,000 $495,001- ….

Note on completing the above data template: If there is a specific remuneration band where no information is reported, provide zeros for the whole row. Additional rows can be added to this data template to provide the required banding. For guidance on reporting executive remuneration refer to Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

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Information about remuneration for other highly paid staff

Short-term benefits Post-employment benefits

Other long-term benefits Termination benefits

Total remuneration

Total remuneration bands

Number of other highly paid staff

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long-term benefits

Average termination benefits

Average total remuneration

$225,001- $245,000 $245,001- $270,000 $270,001- $295,000 $295,001- $320,000 $320,001- $345,000 $345,001- $370,000 $370,001- $395,000 $395,001- $420,000 $420,001- $445,000 $445,001- $470,000 $470,001- $495,000 $495,001- ….

Note on completing the above data template: If there is a specific remuneration band where no information is reported, provide zeros for the whole row. Additional rows can be added to this data template to provide the required banding. For guidance on reporting executive remuneration refer to Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

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PGPA Rule Section 17AE(1)(aa) (i) – (iii) – Accountable Authority

Details of Accountable Authority during the reporting period Current Report Period (2019-20)

Period as the accountable authority or member within the reporting period

Name Position Title/Position held Date of Commencement Date of cessation

- - -

- - -

- - -

- - -

- - -

- - -

Note on completing the above data template: If there are not sufficient rows, additional rows can be added (or deleted as necessary) to this data template to provide the required information on each member of the accountable authority, within the reporting period.

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PGPA Rule Section 17AF(1)(b) Report on Financial Performance Summary

Entity Resource Statement subset Summary Current Report Period (2019-20)

Actual Available appropriation - current year (a)

Payments made (b)

Balance remaining (a)-(b)

$'000 $'000 $'000

Departmental

Annual appropriations - ordinary annual services - - -

Annual appropriations - other services - non-operating - - -

Total departmental annual appropriations - - -

Departmental special appropriations - - -

Total special appropriations - - -

Special accounts - - -

Total special accounts - - -

less departmental appropriations drawn from annual/special appropriations and credited to special accounts

- - -

Total departmental resourcing (A) - - -

Administered

Annual appropriations - ordinary annual services - - -

Annual appropriations - other services - non-operating - - -

Annual appropriations - other services - specific payments to States, ACT, NT and local government

- - -

Annual appropriations - other services – new administered expenses

- - -

Total administered annual appropriations - - -

Administered special appropriations - - -

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Total administered special appropriations - - -

Special accounts - - -

Total special accounts receipts - - -

less administered appropriations drawn from annual/special appropriations and credited to special accounts

- - -

less payments to corporate entities from annual/special appropriations

- - -

Total administered resourcing (B) - - -

Total resourcing and payments for entity X (A + B) - - -

PGPA Rule Section 17AG(2)(d) – (e) Significant non-compliance with the Finance Law

Description of non-compliance Remedial Action

Note on completing the above data template: Add an additional row for each significant non-compliance. Where no instances have been reported, entities should indicate this with “N/A”. For guidance on the reporting requirement refer to Resource Management Guide No. 214 – Notification of significant non-compliance with the finance law.

PGPA Rule Section 17AG (2A)(b)-(e) - Audit committee Member name

Qualifications, knowledge, skills or experience (include formal and informal as relevant)

Number of meetings attended / total number of meetings

Total annual remuneration

Note on completing the above data template: Add an additional row for each member of the Audit Committee. When there is no remuneration for the audit committee member’s service report $0. For guidance on the reporting requirement refer to Resource Management Guide No. 202 - Audit Committees.

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PGPA Rule Section 17AG (4)(aa) – Management of Human Resources

Note on completing the below data templates: The below four data templates regarding ongoing and non-ongoing employees are to be completed by all entities.

All Ongoing Employees Current Report Period (2019-20)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time Part time

Total Indeterminate

NSW - - - - - - - - - -

Qld - - - - - - - - - -

SA - - - - - - - - - -

Tas - - - - - - - - - -

Vic - - - - - - - - - -

WA - - - - - - - - - -

ACT - - - - - - - - - -

NT - - - - - - - - - -

External Territories

- - - - - - - - - -

Overseas - - - - - - - - - -

Total - - - - - - - - - -

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All Non-Ongoing Employees Current Report Period (2019-20)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time Part time

Total Indeterminate

NSW - - - - - - - - - -

Qld - - - - - - - - - -

SA - - - - - - - - - -

Tas - - - - - - - - - -

Vic - - - - - - - - - -

WA - - - - - - - - - -

ACT - - - - - - - - - -

NT - - - - - - - - - -

External Territories

- - - - - - - - - -

Overseas - - - - - - - - - -

Total - - - - - - - - - -

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All Ongoing Employees Previous Report Period (2018-19)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

NSW - - - - - - - - - -

Qld - - - - - - - - - -

SA - - - - - - - - - -

Tas - - - - - - - - - -

Vic - - - - - - - - - -

WA - - - - - - - - - -

ACT - - - - - - - - - -

NT - - - - - - - - - -

External Territories

Overseas - - - - - - - - - -

Total - - - - - - - - - -

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All Non-Ongoing Employees Previous Report Period (2018-19)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

NSW - - - - - - - - - -

Qld - - - - - - - - - -

SA - - - - - - - - - -

Tas - - - - - - - - - -

Vic - - - - - - - - - -

WA - - - - - - - - - -

ACT - - - - - - - - - -

NT - - - - - - - - - -

External Territories

Overseas - - - - - - - - - -

Total - - - - - - - - - -

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PGPA Rule Section 17AG(4)(b) – Management of Human Resources Note on completing the below data templates: The following data templates are to only be completed for entities that employee staff under the Australian Public Services (APS) Act 1999. For entities that do not employ staff under the APS Act, these data templates are to be completed with zeros.

PGPA Rule Section 17AG(4)(b)(i) -(iv) Australian Public Sector (APS) Classification and Gender

Australian Public Service Act Ongoing Employees Current Report Period (2019-20)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

SES 3 - - - - - - - - - -

SES 2 - - - - - - - - - -

SES 1 - - - - - - - - - -

EL 2 - - - - - - - - - -

EL 1 - - - - - - - - - -

APS 6 - - - - - - - - - -

APS 5 - - - - - - - - - -

APS 4 - - - - - - - - - -

APS 3 - - - - - - - - - -

APS 2 - - - - - - - - - -

APS 1 - - - - - - - - - -

Other - - - - - - - - - -

TOTAL - - - - - - - - - -

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Australian Public Service Act Non-Ongoing Employees Current Report Period (2019-20)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

SES 3 - - - - - - - - - -

SES 2 - - - - - - - - - -

SES 1 - - - - - - - - - -

EL 2 - - - - - - - - - -

EL 1 - - - - - - - - - -

APS 6 - - - - - - - - - -

APS 5 - - - - - - - - - -

APS 4 - - - - - - - - - -

APS 3 - - - - - - - - - -

APS 2 - - - - - - - - - -

APS 1 - - - - - - - - - -

Other - - - - - - - - - -

TOTAL - - - - - - - - - -

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Australian Public Service Act Ongoing Employees Previous Report Period (2018-19)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

SES 3 - - - - - - - - - -

SES 2 - - - - - - - - - -

SES 1 - - - - - - - - - -

EL 2 - - - - - - - - - -

EL 1 - - - - - - - - - -

APS 6 - - - - - - - - - -

APS 5 - - - - - - - - - -

APS 4 - - - - - - - - - -

APS 3 - - - - - - - - - -

APS 2 - - - - - - - - - -

APS 1 - - - - - - - - - -

Other - - - - - - - - - -

TOTAL - - - - - - - - - -

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Australian Public Service Act Non-Ongoing Employees Previous Report Period (2018-19)

Male Female Indeterminate Total

Full time

Part time

Total Male

Full time

Part time

Total Female

Full time

Part time

Total Indeterminate

SES 3 - - - - - - - - - -

SES 2 - - - - - - - - - -

SES 1 - - - - - - - - - -

EL 2 - - - - - - - - - -

EL 1 - - - - - - - - - -

APS 6 - - - - - - - - - -

APS 5 - - - - - - - - - -

APS 4 - - - - - - - - - -

APS 3 - - - - - - - - - -

APS 2 - - - - - - - - - -

APS 1 - - - - - - - - - -

Other - - - - - - - - - -

TOTAL - - - - - - - - - -

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PGPA Rule Section 17AG(4)(b)(i)-(iii) Employment type by Full time and Part time Status

Australian Public Service Act Employees by Full time and Part time Status Current Report Period (2019-20)

Ongoing Non-Ongoing Total

Full time Part time Total Ongoing Full time

Part time Total Non-Ongoing

SES 3 - - - - - - -

SES 2 - - - - - - -

SES 1 - - - - - - -

EL 2 - - - - - - -

EL 1 - - - - - - -

APS 6 - - - - - - -

APS 5 - - - - - - -

APS 4 - - - - - - -

APS 3 - - - - - - -

APS 2 - - - - - - -

APS 1 - - - - - - -

Other - - - - - - -

TOTAL - - - - - - -

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Australian Public Service Act Employees by Full time and Part time Status Previous Report Period (2018-19)

Ongoing Non-Ongoing Total

Full time Part time Total Ongoing Full time

Part time Total Non-Ongoing

SES 3 - - - - - - -

SES 2 - - - - - - -

SES 1 - - - - - - -

EL 2 - - - - - - -

EL 1 - - - - - - -

APS 6 - - - - - - -

APS 5 - - - - - - -

APS 4 - - - - - - -

APS 3 - - - - - - -

APS 2 - - - - - - -

APS 1 - - - - - - -

Other - - - - - - -

TOTAL - - - - - - -

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PGPA Rule Section 17AG(4)(b)(v) Australian Public Service Act Employment type by location Current Report Period (2019-20)

Ongoing Non-Ongoing Total

NSW - - -

Qld - - -

SA - - -

Tas - - -

Vic - - -

WA - - -

ACT - - -

NT - - -

External Territories

Overseas - - -

Total - - -

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Australian Public Service Act Employment type by location Previous Report Period (2018-19)

Ongoing Non-Ongoing

Total

NSW - - -

Qld - - -

SA - - -

Tas - - -

Vic - - -

WA - - -

ACT - - -

NT - - -

External Territories

Overseas - - -

Total - - -

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PGPA Rule Section 17AG(4)(b)(vi) Indigenous Employment

Australian Public Service Act Indigenous Employment Current Report Period (2019-20)

Total

Ongoing -

Non-Ongoing -

Total -

Australian Public Service Act Indigenous Employment Previous Report Period (2018-19)

Total

Ongoing -

Non-Ongoing -

Total -

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PGPA Rule Section 17AG(4)(c)(i) Employment Arrangements of SES and Non-SES employees

Australian Public Service Act Employment arrangements Current Report Period (2019-20)

SES Non-SES Total

Arrangement Title. - - -

Arrangement Title.. - - -

Arrangement Title… - - -

Arrangement Title…. - - -

Arrangement Title….. - - -

Arrangement Title…… - - -

Arrangement Title……. - - -

Arrangement Title…….. - - -

Total - - -

Note on completing the above data template: Include the number of SES employees and non-SES employees of the entity covered by each type of enterprise agreement, arrangements, contracts or determinations during the period. Additional rows can be added (or deleted as necessary) for each type of agreement or arrangement.

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PGPA Rule Section 17AG(4)(c)(ii) Salary Ranges by Classification level

Australian Public Service Act Employment salary ranges by classification level (Minimum/Maximum) Current Report Period (2019-20)

Minimum Salary

Maximum Salary

SES 3 - -

SES 2 - -

SES 1 - -

EL 2 - -

EL 1 - -

APS 6 - -

APS 5 - -

APS 4 - -

APS 3 - -

APS 2 - -

APS 1 - -

Other - -

Minimum/Maximum range

- -

Note on completing the data template: The minimum/maximum range are designed to capture the lowest and highest salaries available in your entity, for example in most cases this would be the minimum APS 1 salary and the maximum SES 3 salary.

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PGPA Rule Section 17AG(4)(d) (iii)-(iv) Performance Pay by Classification level

Australian Public Service Act Employment Performance Pay by classification level Current Report Period (2019-20)

Number of employees receiving performance pay

Aggregated (sum total) of all payments made

Average of all payments made

Minimum Payment Made to employees

Maximum Payment made to employees

SES 3 - - - - -

SES 2 - - - - -

SES 1 - - - - -

EL 2 - - - - -

EL 1 - - - - -

APS 6 - - - - -

APS 5 - - - - -

APS 4 - - - - -

APS 3 - - - - -

APS 2 - - - - -

APS 1 - - - - -

Other - - - - -

TOTAL - - - - -

Note on completing the data template: Where an entity does not provide performance pay zeros are to be provided in the data template. The total row is to only be completed for the number of employees and the total of all payments made.

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PGPA Rule Section 17AG(7)(a)(i)-(iv) – Consultants

Number and expenditure on Consultants Current Report Period (2019-20)

Total

No. of New contracts entered into during the period -

Total actual expenditure during the period on new contracts (inc. $GST) -

No. of Ongoing contracts engaging consultants that were entered into during a previous period

-

Total actual expenditure during the period on ongoing contracts (inc. $GST)

-

Not on completing the above data template: This data template reflects the current requirements. Complete this data template with the GST inclusive dollar figures (in whole dollars).

PGPA Rule Section 17AJ(e)-(g) Aids to Access

Aids to Access details Current Report Period (2019-20)

Annual report Contact Officer (Title/Position held) -

Contact Phone Number -

Contact Email -

Entity website (URL) -

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Financial Statements Summary The below financial statements summary data templates are a subset of the full audited financial statements contained in your entity’s annual report. These line items are used for the purpose of populating the find data function of www.transparency.gov.au for comparison across all Commonwealth entities and companies.

These individual line items should be read in isolation of each other. In many cases the “total” lines will not equal the sum of the previous line items above. This is because there may be other line items that are included in full audited financial statements, but these are not to be inserted or added to these data templates.

The presentation of expenses and liabilities should be on a positive basis. That is, the absolute value for expenses and liabilities should be provided in the data templates below, do not use negatives or brackets. Where a particular line item has a zero (0) value for your entity, these are to be reported as a 0, in the data templates. Cells are not to be left blank or contain the (-) symbol. This is to ensure consistency of the information across all Commonwealth entities.

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Statement of Comprehensive Income Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

NET COST OF SERVICES

Expenses

Employee Benefits Expense - - -

Suppliers Expense - - -

Depreciation and Amortisation Expense - - -

Total Expenses - - -

Income

Total Own-Source Income - - -

Net cost of services

Net cost of services - - -

Revenue from Government

Revenue from Government - - -

Surplus/(Deficit) after Tax

Surplus/(Deficit) after Tax - - -

OTHER COMPREHENSIVE INCOME

Total comprehensive Income/(Loss) - - -

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Statement of Financial Position Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

0 30 June 2020

$'000 $'000 $'000

ASSETS

Total Financial Assets - - -

Total Non-Financial Assets - - -

Total Assets - - -

LIABILITIES

Total Payables

Total Interest Bearing Liabilities

Total Provisions - - -

Total Liabilities

Net Assets - - -

EQUITY

Total Equity - - -

Statement of Changes in Equity Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

Opening balance

Balance Carried Forward from Previous Period

- - -

Adjusted Opening Balance - - -

Comprehensive income

Total Comprehensive Income - - -

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Closing Balance as at 30 June - - -

Cash flow Statement Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

OPERATING ACTIVITIES

Total Cash Received (OPERATING ACTIVITIES)

- - -

Total Cash Used for (OPERATING ACTIVITIES)

- - -

Net Cash from OPERATING ACTIVITIES - - -

INVESTING ACTIVITIES

Total Cash Received (INVESTING ACTIVITIES)

- - -

Total Cash Used (INVESTING ACTIVITIES)

- - -

Net Cash from INVESTING ACTIVITIES - - -

Purchase of Property, Plant and Equipment

- - -

Purchase of Intangibles - - -

FINANCING ACTIVITIES

Total Cash Received (FINANCING ACTIVITIES)

- - -

Total Cash Used (FINANCING ACTIVITIES)

- - -

Net Cash from FINANCING ACTIVITIES - - -

Cash at the End of the Reporting Period

Cash at the End of the Reporting Period - - -

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Notes to the Financial Statements (Departmental) (2019-20)

Aggregate Assets and Liabilities

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

Assets – No more than 12 months

- - -

Liabilities – No more than 12 months

- - -

Commonwealth Lessees – Departmental Leases under AASB 16 (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

Note to Depreciation –

Depreciation on right-of-use assets

- - -

Cash Flow – Operating Activities –

Interest Payments on Lease Liabilities

- - -

Cash Flow – Financing Activities –

Principal Payments of Lease Liabilities

- - -

Regulatory Charging Summary Note

30 June 2020 30 June 2019

$'000 $'000

Expenses

Total expenses

External Revenue

Total external revenue

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Administered Statement of Comprehensive Income Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

NET COST OF SERVICES

Total Expenses Administered on behalf of the Government

- - -

Total Income Administered on behalf of the Government

- - -

Net Cost of Services - - -

Net Contribution by Services - - -

OTHER COMPREHENSIVE INCOME

Total Other Comprehensive Income/(Loss)

- - -

Total comprehensive Income/(Loss) - - -

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Administered Schedule of Assets and Liabilities Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

ASSETS

Total Financial Assets - - -

Total Non-Financial Assets - - -

Total Assets - - -

LIABILITIES

Total Payables - - -

Total Provisions - - -

Total Liabilities - - -

Net Assets - - -

Administered Reconciliation Schedule Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

Opening assets less liabilities - - -

Closing assets less liabilities - - -

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Administered Cash Flow Statement Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 202020

$'000 $'000 $'000

OPERATING ACTIVITIES

Total Cash Received (OPERATING ACTIVITIES)

- - -

Total Cash Used for (OPERATING ACTIVITIES)

- - -

Net Cash from OPERATING ACTIVITIES - - -

INVESTING ACTIVITIES

Total Cash Received (INVESTING ACTIVITIES)

- - -

Total Cash Used (INVESTING ACTIVITIES) - - -

Net Cash from INVESTING ACTIVITIES - - -

FINANCING ACTIVITIES

Total Cash Received (FINANCING ACTIVITIES)

- - -

Total Cash Used (FINANCING ACTIVITIES)

- - -

Net Cash from FINANCING ACTIVITIES - - -

Total Cash from Official Public Account - - -

Total Cash to Official Public Account - - -

Cash at the End of the Reporting Period - - -

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Glossary This glossary defines some of the terms that are used in this guide and consolidates common resource management terms used in the PGPA Act and accompanying resource management guidance material. Further a PGPA Act glossary is available on Finance’s website at https://www.finance.gov.au/about-us/glossary/pgpa. All terms in the glossary that make reference to legislation must be read in conjunction with the relevant legislation or legislative instrument. In relation to the preparation of annual reports, entities should be aware of the dictionary in section 8 of the PGPA Act and the definitions in section 4 of the PGPA Rule.

Term Description APS employee a person engaged under section 22, or a person who is engaged as an

APS employee under section 72, of the Public Service Act 1999 corporate governance the process by which entities are directed and controlled. It is generally

understood to encompass authority, accountability, stewardship, leadership, direction and control

financial results the results shown in the financial statements of an entity grant an arrangement for the provision of financial assistance by the

Commonwealth or on behalf of the Commonwealth, and covered by the Commonwealth Grants Rules and Guidelines

materiality takes into account the planned outcome and the relative significance of the resources consumed in contributing to the achievement of that outcome

non-ongoing APS employee

a person engaged as an APS employee under subsection 22(2)(b) or 22(2)(c) of the Public Service Act 1999

ongoing APS employee

a person engaged as an ongoing APS employee under subsection 22(2)(a) of the Public Service Act 1999

operations functions, services and processes performed in pursuing the objectives or discharging the functions of an entity

outcomes The results, impacts or consequences of a purpose or activity, as defined in the annual Appropriation Acts and the portfolio budget statements, by a Commonwealth entity and company.

programs Commonwealth programs deliver benefits, services or transfer payments to individuals, organisations or the community as a whole, and/or policy advice to inform government decisions. A program is comprised of activities or groups of activities, as defined in the annual Appropriation Acts and portfolio budget statements, by Commonwealth entity and company. Related term: outcomes.

purchaser–provider arrangements

arrangements under which the services of one entity are purchased by another entity to contribute to outcomes – these arrangements can occur between Commonwealth entities or between Commonwealth entities and state/territory government or private sector bodies

Responsible Minister The minister who is responsible for matters described under the Administrative Arrangements Order (AAO). Each Commonwealth entity and company has a responsible minister, which one depends on the matters that the entity or company deals with, or otherwise prescribed by the rules.

service charters a public statement about the service that an entity will provide and what customers can expect from the entity. In particular, the service charter advises what the entity does, how to contact and communicate with the

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entity, the standard of service that customers can expect, and their basic rights and responsibilities, and how to provide feedback or make a complaint