Footnotes

Chapter 1 - Introduction

[1]        Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies, and other Non-Corporate Commonwealth Entities, 25 June 2015, p. 3.

[2]        Journals of the Senate, No. 1, 12 November 2013, p. 16.

[3]        Senate Hansard, 8 December 1987, pp 2632–45.

[4]        Joint Committee of Public Accounts and Audit, Report 453 Development of the Commonwealth Performance Framework, December 2015, p. 12.

[5]        Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies, and other Non-Corporate Commonwealth Entities, 25 June 2015, p. i.

[6]        Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies, and other Non-Corporate Commonwealth Entities, 25 June 2015, p. i.

[7]        Explanatory statement to Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, p. 1.

[8]        Explanatory statement to Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, p. 2.

[9]        Explanatory statement to Public Governance, Performance and Accountability (Financial Reporting) Rule 2015, p. 2.

[10]      Finance Minister's Orders (Financial Statements for reporting periods ending on or after 1 July 2011).

[11]      Finance Minister's Orders (Financial Statements for reporting periods ending on or after 1 July 2011), Schedule 1, item 23.

[12]      Explanatory Statement, Financial Management and Accountability Orders (Financial Statements for reporting periods ending on or after 1 July 2010) and Commonwealth Authorities and Companies Orders (Financial Statements for reporting periods ending on or after 1 July 2010), p. 3.

[13]      Australian Accounting Standard Board, AASB 124: Related Party Disclosures, paragraph 17.

[14]      Explanatory statement to Public Governance, Performance and Accountability (Financial Reporting) Rule, p. 7.

[15]      See for example, Australia Post, Annual Report 2014–15, p. 86; Department of the Environment, Annual Report 2014–15, p. 305; Department of Communications and the Arts, Annual Report 2014–15, p. 125.

[16]      Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies, and other Non-Corporate Commonwealth Entities, 25 June 2015, p. 2.

[17]      Department of the Prime Minister and Cabinet, Requirements for Annual Reports for Departments, Executive Agencies, and other Non-Corporate Commonwealth Entities, 25 June 2015, p. 2.

Chapter 2 - Review of departments and selected agencies

[1]        Department of Communications, Annual Report 2014–15, pp 2–3.

[2]        Department of Communications, Annual Report 2014–15, pp 5–6.

[3]        Department of Communications, Annual Report 2014–15, p. 18.

[4]        Department of Communications, Annual Report 2014–15, p. 4.

[5]        Australia Post, Annual Report 2014–15, p. 28.

[6]        Australia Post, Annual Report 2013–14, p. 21.

[7]        Australia Post, Annual Report 2014–15, p. 14.

[8]        Australia Post, Annual Report 2014–15, p. 70.

[9]        Australia Post, Annual Report 2014–15, p. 86.

[10]      National Portrait Gallery of Australia, Annual Report 2014–15, pp 6–13.

[11]      Belcher B, Independent Review of Whole-of-Government Internal Review, Report to the Secretaries Committee on Transformation, Volume 1 Recommendations, August 2015, p. 35.

[12]      Senate Finance and Public Administration Legislation Committee, Annual Reports (No.1 of 2013), p. 9.

[13]      National Portrait Gallery of Australia, Annual Report 2014–15, p. 31.

[14]      National Portrait Gallery of Australia, Annual Report 2013–14, p. 25.

[15]      National Portrait Gallery of Australia, Annual Report 2014–15, p. 61; and Attorney-General's Portfolio Budget Statement 2014–15, pp 461–462.

[16]      National Portrait Gallery of Australia, Annual Report 2014–15, p. 79.

[17]      Department of the Environment, Annual Report 2014–15, pp 2–6.

[18]      Department of the Environment, Annual Report 2014–15, p. 91.

[19]      Department of the Environment, Annual Report 2014–15, pp 8–9.

[20]      Bureau of Meteorology, Annual Report 2014–15, p. 2.

[21]      Bureau of Meteorology, Annual Report 2014–15, pp 2–3.

[22]      Bureau of Meteorology, Annual Report 2014–15, p. 4.

[23]      Bureau of Meteorology, Annual Report 2014–15, pp 231–233.

[24]      Director of National Parks, Annual Report 2014–15, p. ii.

[25]      Director of National Parks, Annual Report 2014–15, pp 2–8.

[26]      Director of National Parks, Annual Report 2014–15, pp 2–10.

[27]      Director of National Parks, Annual Report 2014–15, p. 7.

[28]      Director of National Parks, Annual Report 2014–15, p. 16.