Chapter 1

[1]        As a matter of comity between the Houses of Parliament, neither House inquires into the operations of the other House. For this reason, neither the annual report of, nor the proposed expenditure for, the Department of the House of Representatives is referred to a Senate committee for review.

[2]        Journals of the Senate, No. 2, 31 August 2016, pp 75-76.

[3]        Department of Finance, Resource Management Guide No. 130, Overview of the enhanced Commonwealth performance framework, July 2016, p. 7.

[4]        It is noted that while the Future Fund Management Agency is a non-corporate Commonwealth entity, section 10(2) of the Public Governance, Performance and Accountability Act 2013 states that '...the High Court and the Future Fund Board of Guardians are not Commonwealth entities.'

[5] See https://www.finance.gov.au/resource-management/governance/overview/ (accessed 9 January 2017).

[6]        For example, some Acts that establish statutory bodies have separate reporting requirements under those Acts. For example, section 17 of the Commonwealth Electoral Act 1918 prescribes specific reporting requirements for the Australian Electoral Commission.

[7]        See 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.

[8]        See PGPA Rule, sections 17AB, 17BC and 28C.

[9]        Department of the Prime Minister and Cabinet, Guidelines for the Presentation of Documents to the Parliament (including Government Documents, Government Responses to Committee Reports, Ministerial Statements, Annual Reports and other Instruments), August 2016, pp 4-5.

[10]      See http://www.finance.gov.au/resource-management/performance/ (accessed 22 November 2016).

[11]      Department of Finance, Resource Management Guide No. 135 – Annual reports for non-corporate Commonwealth entities, July 2016, p. 8; and Resource Management Guide No. 136 – Annual reports for corporate Commonwealth entities, p. 7.

[12]      Department of Finance, Resource Management Guide No. 137 – Annual reports for Commonwealth companies, July 2016, p. 5.

[13]      Department of the Prime Minister and Cabinet, Guidelines for the Presentation of Documents to the Parliament (including Government Documents, Government Responses to Committee Reports, Ministerial Statements, Annual Reports and other Instruments), August 2016, pp 4-5.

[14]      See Joint Committee of Public Accounts and Audit, Report 457 – Development of the Commonwealth Performance Framework – Second Report, May 2016, pp 8-9.

[15]      Australian National Audit Office, Report No. 33 2016-17, Audits of Financial Statements of Australian Government Entities for the Period Ended 30 June 2016, pp 53-54.

[16]      Committee Hansard, 18 October 2016, p. 80.

[17]      Calendar days.

[18]      Department of Finance, Resource Management Guide No. 134 – Annual performance statements for Commonwealth entities, July 2016, p. 4.

[19]      Over the period from December 2016 to February 2017.

[20]      Department of Finance, Resource Management Guide No. 134 – Annual performance statements for Commonwealth entities, July 2016, pp 4-5.

Chapter 2 - Review of selected reports

[1]        Ms Halton resigned from her position as Secretary of the Department of Finance with effect on 14 October 2016.

[2]        Department of Finance Annual Report 2015-16, pp 2-4.

[3]        Department of Finance Annual Report 2015-16, pp 2-3.

[4]        Department of Finance Annual Report 2015-16, p. 14.

[5]        Department of Finance Annual Report 2015-16, p. 43.

[6]        Department of Finance Annual Report 2015-16, p. 43.

[7]        Department of Finance Annual Report 2015-16, p. 41.

[8]        Department of Finance, Resource Management Guide No. 134, Annual performance statements for Commonwealth entities, July 2016, p. 4.

[9]        Department of Finance Annual Report 2015-16, pp 4 and 66.

[10]      Department of Finance Annual Report 2015-16, p.74.

[11]      Department of Finance Annual Report 2015-16, p. 74.

[12]      Department of Finance Annual Report 2015-16, p. 66.

[13]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. v.

[14]      Department of the Prime Minister and Cabinet Annual Report 2015-16, pp v-viii.

[15]      Department of Finance, Resource Management Guide No. 135 - Annual reports for non-corporate Commonwealth entities, p. 11.

[16]      PGPA Rule, section 16E.

[17]      Department of Finance, Resource Management Guide No. 132, Corporate plans for Commonwealth entities, July 2016, p. 5.

[18]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 10.

[19]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 10.

[20]      Department of Finance, Resource Management Guide No. 134, Annual performance statements, p. 4.

[21]      It was noted that in the case of 'Cities', the deliverable and KPIs are described in the Portfolio Additional Estimates Statements for the Department of the Environment for 2015-16, and in the case of 'Public Data', the deliverable and KPIs are described in the Portfolio Additional Estimates Statements for PM&C for 2015-16. See Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 9.

[22]      Senate Finance and Public Administration Legislation Committee, Annual reports (No. 1 of 2016), March 2016, pp 20-21.

[23]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 65.

[24]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 65.

[25]      Senate Finance and Public Administration Legislation Committee, Annual reports (No. 1 of 2015), March 2015, p. 11.

[26]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 208.

[27]      Senate Finance and Public Administration Legislation Committee, Annual reports (No. 1 of 2016), March 2016, p. 23.

[28]      Department of the Prime Minister and Cabinet Annual Report 2015-16, p. 208.

[29]      Department of Parliamentary Services Annual Report 2015-16, pp 2-4

[30]      Department of Parliamentary Services Annual Report 2015-16, p. 2.

[31]      Department of Parliamentary Services Annual Report 2015-16, p. 5.

[32]      Department of Parliamentary Services Annual Report 2015-16, p. 5.

[33]      See Department of Parliamentary Services Annual Report 2014-15, p. 7. This review was undertaken by Mr Ken Baxter and known as the 'Baxter Review'.

[34]      Senate Finance and Public Administration Legislation Committee, Department of Parliamentary Services – Final Report, September 2015, p. 23.

[35]       Senate Finance and Public Administration Legislation Committee, Department of Parliamentary Services – Final Report, September 2015, pp 20-22.

[36]      Senate Finance and Public Administration Legislation Committee, Department of Parliamentary Services – Final Report, September 2015, p. 24.

[37]      Senate Finance and Public Administration Legislation Committee, Annual reports (No. 1 of 2016), March 2016, p. 15.

[38]      Department of Parliamentary Services Annual Report 2015-16, p. 3.

[39]      Department of Parliamentary Services - Information provided on 12 October 2016 in response to the recommendations of the Finance and Public Administration Legislation Committee Final Report on Department of Parliamentary Services, September 2015, p. 4.

[40]      Department of Parliamentary Services, Information provided on 12 October 2016 in response to the recommendations of the Finance and Public Administration Legislation Committee Final Report on Department of Parliamentary Services, September 2015, p. 4.

[41]      Department of Parliamentary Services, Information provided on 16 February 2017 in response to the recommendations of the Finance and Public Administration Legislation Committee Final Report on Department of Parliamentary Services, September 2015, p. 4.

[42]      Mr Neil Skill, First Assistant Secretary, Building and Asset Management, Department of Parliamentary Services, Committee Hansard, 17 November 2014, p. 3.

[43]      Mr Garry Gordon, Assistant Secretary, Strategic Asset Planning and Performance Branch, Department of Parliamentary Services, Committee Hansard, 16 March 2015, p. 31.

[44]      Department of Parliamentary Services Annual Report 2015-16, p. 3.

[45]      Mr Garry Gordon, Assistant Secretary, Strategic Asset Planning and Performance, Department of Parliamentary Services, Committee Hansard, 25 May 2015, p. 143.

[46]      Department of Parliamentary Services, Information provided to the Committee by DPS on 14 October 2015 in response to the recommendation of the Finance and Public Administration Legislation Committee Final Report on Parliamentary Services, p. 3.

[47]      See Senate Finance and Public Administration Legislation Committee, The performance of the Department of Parliamentary Service – Interim report, June 2012, p. 60; and Senate Finance and Public Administration Legislation Committee, Department of Parliamentary Services – Final report, September 2015, p. 24.

[48]      Senate Finance and Public Administration Legislation Committee, Inquiry into Department of Parliamentary Services, 44^th Parliament, Submission No. 1, Department of Parliamentary Services, p. 1.

[49]      Department of Parliamentary Service Annual Report 2015-16, p. 3.

[50]      Department of Parliamentary Services Annual Report 2015-16, p. 88.

[51]      Department of Parliamentary Services Annual Report 2015-16, p. 88.

[52]      Department of Parliamentary Services Annual Report 2015-16, p. 89.

[53]      Department of Parliamentary Services Corporate Plan 2015-19, p. 10.

[54]      Senate Finance and Public Administration Legislation Committee, Annual Reports (No. 1 of 2015), March 2015, p. 20.

[55]      Department of Parliamentary Services Annual Report 2015-16, pp 41-47.

[56]      Department of Parliamentary Services Annual Report 2015-16, p. 45.

[57]      Department of Parliamentary Services Annual Report 2015-16, p. 46.

[58]      Department of Parliamentary Services Annual Report 2015-16, p. 30.

[59]      Department of Parliamentary Services Annual Report 2015-16, p. 31.

[60]      Department of Parliamentary Services Annual Report 2015-16, pp 129-140.

[61]      Department of Parliamentary Services Annual Report 2015-16, p. 12.

[62]      Department of Parliamentary Services Annual Report 2014-15, pp 4-5.

[63]      In accordance with section 38G of the Parliamentary Services Act 1999.

[64]      Department of Parliamentary Services Annual Report 2015-16, pp 96-97.

[65]      Department of Parliamentary Services Annual Report 2015-16, p. 89.

[66]      Department of Parliamentary Services Annual Report 2015-16, pp 168-169.

[67]      The Auditor-General Annual Report 2015-16, p. 7.

[68]      The Auditor-General Annual Report 2015-16, p. 8.

[69]      The Auditor-General Annual Report 2015-16, p. 9.

[70]      Joint Committee of Public Accounts and Audit, Report 457 Development of the Commonwealth Performance Framework – Second Report, May 2016, pp 8-9.

[71]      The Auditor-General Annual Report 2015-16, p. 10.

[72]      The Auditor-General Annual Report 2015-16, p. 8.

[73]      Mr Stein Helgeby, Deputy Secretary, Governance and APS Transformation, Department of Finance, Joint Committee of Public Accounts and Audit Hansard, 23 November 2016, p. 5.

[74]      Mr Grant Hehir, Auditor-General, Joint Committee of Public Accounts and Audit Hansard, 23 November 2016, pp 5-6.

[75]      The Auditor-General Annual Report 2015-16, p. 8.

[76]      It is noted that the ANAO 2015-19 Corporate Plan was able to be found by a general internet search but there did not appear to be a link to it on the ANAO website. Only the current 2016-20 Corporate Plan could be located on the ANAO website.

[77]      The Auditor-General Annual Report 2015-16, pp 29-30.

[78]      The Auditor-General Annual Report 2015-16, p. 47.

[79]      The Auditor-General Annual Report 2015-16, p. 48.

[80]      The Auditor-General Annual Report 2014-15, p. 62.

[81]      The Auditor-General Annual Report 2015-16, p. 48.

[82]      The Auditor-General Annual Report 2015-16, p. 23.

[83]      Indigenous Business Australia Annual Report 2015-16, p. 7.

[84]      Indigenous Business Australia Annual Report 2015-16, p. 7.

[85]      Indigenous Business Australia Annual Report 2015-16, p. 7.

[86]      Indigenous Business Australia Annual Report 2015-16, pp 9-15.

[87]      Indigenous Business Australia Annual Report 2015-16, p. 16.

[88]      Indigenous Business Australia Annual Report 2015-16, p. 94

[89]      Indigenous Business Australia Annual Report 2015-16, p. 94.

[90]      Indigenous Business Australia Annual Report 2015-16, p. 94.

[91]      Indigenous Business Australia Annual Report 2015-16, p. 96.

[92]      Indigenous Business Australia Annual Report 2015-16, pp 98-99.

[93]      ASC Pty Ltd Annual Report 2015-16, p. 20.

[94]      See Senate Finance and Public Administration Legislation Committee, Annual Reports (No. 2 of 2014), pp 17-18.

[95]      Department of Finance, Resource Management Guide No. 133, Corporate plans for Commonwealth companies, July 2016, p. 6.

[96]      Department of Finance, Resource Management Guide No. 134, Annual performance statements for Commonwealth entities, July 2016, p. 4.

[97]      ASC Pty Ltd Annual Report 2016, p. 4.

[98]      ASC Pty Ltd Annual Report 2015, p. 4.

[99]      ASC Pty Ltd Annual Report 2016, p. 4.

[100]    ASC Pty Ltd Annual Report 2016, p. 5.

[101]    ASC Pty Ltd Annual Report 2016, p. 5.

[102]    ASC Pty Ltd Annual Report 2016. p. 7.

[103]    ASC Pty Ltd Annual Report 2016, p. 9.

[104]    ASC Pty Ltd Annual Report 2016, p. 22.

[105]    NBN Annual Report 2015-16, p. 56.

[106]    NBN Annual Report 2015-16, pp 66-67.

[107]    Senator the Hon Mathias Cormann, Minister for Finance, Media Release, MC 3/17, Transparency and accountability in executive remuneration for government businesses, 18 February 2017.

[108]    This date was reported in an article in the Australian Financial Review, 'Malcolm Turnbull expands executive pay crackdown', 19 February 2017, http://www.afr.com/news/politics/mathias-cormann-issues-executive-pay-directive-20170219-gug927 (accessed 20 February 2017).