Footnotes

Chapter 1 - OVERVIEW OF 2008-09 ANNUAL REPORTS

[1]        Journals of the Senate, No. 2, 13 February 2008, pp 97–98.

[2]        Standing Order 25(20), Standing Orders and other orders of the Senate, September 2006, p. 27.

[3]        They are required to comply with the Department of the Prime Minister and Cabinet's Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies, approved by the Joint Committee of Public Accounts and Audit on 18 June 2008. See http://www.dpmc.gov.au/guidelines/docs/annual_report_requirements.pdf. Section 3(1) of the Requirements states that they also 'apply to prescribed agencies under section 5 of the Financial Management and Accountability Act 1997'. The financial statements must be produced in accordance with the Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 1 July 2007).

[4]        Reports of Commonwealth authorities subject to the CAC Act must be produced in accordance with the Commonwealth Authorities and Companies (Report of Operations) Orders 2008 and the Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 1 July 2007). Annual reports of Commonwealth companies are required to be based on the reporting requirements under the Corporations Act 2001.

[5]        http://www.finance.gov.au/financial-framework/fma-legislation/fma-agencies.html; and http://www.finance.gov.au/financial-framework/cac-legislation/cac-bodies.html.

[6]        On the current sitting plan that date will be 22 September 2010.

[7]        The various requirements are set out in the Committee's report Annual reports (No. 1 of 2009), March 2009, p. 4.

[8]        Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies, 18 June 2008, p. 1; Department of the Prime Minister and Cabinet, Tabling Circular No. 1/2008, Tabling of 2007-08 Departmental and Agency Annual Reports, p. 1; and Department of the Prime Minister and Cabinet, Guidelines for the Presentation of Government Documents to the Parliament (Including Government Responses to Committee Reports, Ministerial Statements, Annual Reports and Other Instruments), July 2008, paragraph 4.10.

[9]        Senate Economics References Committee, Foreign Investment by State-owned Enterprises, September 2009, p. 16.

[10]      Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies. Clause 11 of Schedule 1 of the Commonwealth Authorities and Companies (Report of Operations) Orders 2008 states that the same requirements apply to Commonwealth authorities that present their annual reports in accordance with the provisions of section 9 of the CAC Act.

Chapter 2 - INDIVIDUAL 2008-09 ANNUAL REPORTS

[1]        Australian Nuclear Science and Technology Organisation, Annual Report 2008-09, p. 90.

[2]        The 2007-08 DRET annual report had also included the annual report of the National Offshore Petroleum Safety Authority Board but this now reports separately.

[3]        The Committee had been critical of this omission in its corresponding report last year.

[4]        Australian Competition and Consumer Commission, Annual Report 2008-09, p. 103.

[5]        A minor point is that the ATO's appearance at Senate estimates hearings should appear under Economics Committee rather than Joint Committee of Public Accounts and Audit.

[6]        Commonwealth Grants Commission, Annual Report 2008-09, p. 12.

Appendix 5 - Portfolio structure and outcomes for the Innovation, Industry, Science and Research Portfolio[1]

[1]        Portfolio Additional Estimates Statements 2009-10, Innovation, Industry, Science and Research portfolio, p. 4.

Appendix 6 - Portfolio structure and outcomes for the Resources, Energy and Tourism Portfolio[1]

[1]        Portfolio Additional Estimates Statements 2009-10, Resources, Energy and Tourism portfolio, p. 6.

Appendix 7 - Portfolio structure and outcomes for the Treasury portfolio[1]

[1]        Portfolio Budget Statements 2009-10, Treasury portfolio, pp 4-5.