Footnotes

Chapter 1 - Overview

[1]        Journals of the Senate, No. 74, 8 February 2012, pp 2043–2044.

[2]        Standing Orders and other orders of the Senate, June 2009, p. 28.

[3]        The Department of Finance and Deregulation publishes charts on their website that show which agencies are subject to various acts:
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.

[4]        See www.dpmc.gov.au/guidelines/index.cfm. Section 3(1) of Part 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 amended Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 1 July 2008).

[5]        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 2008). Annual reports of Commonwealth companies are required to be based on the reporting requirements under the Corporations Act 2001.

[6]        Section 74 of the Occupational Health and Safety (Commonwealth Employment) Act 1991.

[7]        Section 8 of the Freedom of Information Act 1982.

[8]        Section 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[9]        Requirements for Annual Reports, published by the Department of Prime Minister and Cabinet and approved by the Joint Parliamentary Committee on Public Accounts and Audit in July 2011.

[10]      PM&C Requirements for Annual Reports, p. 21; and Freedom of Information Act 1982, Part II.

[11]      The committee is also required to report on annual reports tabled in the Senate between 1 May and 31 October each year by the tenth sitting day of the following year.

[12]      See: https://www.aph.gov.au/Parliamentary_Business/Committees/Senate/Economics/Annual_Reports/2012/report1/index

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

[14]      Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies and FMA Act Bodies, 8 July 2011, p. 2; 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), June 2010, paragraph 4.10.

[15]      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.