Appendix 3
Reporting requirements and guidelines
Authority for requirements
These annual report
requirements are prepared pursuant to subsections 63(2) and 70(2) of the Public
Service Act 1999 and were approved by the Joint Committee of Public
Accounts and Audit on 17 June 2009.
Commencement and reporting period
The requirements apply for
annual reports for financial years ending on or after 30 June 2009.
Application
(1) The requirements apply to annual
reports for departments of state pursuant to subsection 63(2) and for executive
agencies pursuant to subsection 70(2) of the Public Service Act 1999. As
a matter of policy, they also apply to prescribed agencies under section 5
of the Financial Management and Accountability Act 1997 (FMA Act).
In
respect of Commonwealth authorities and companies, section 9 of the Commonwealth
Authorities and Companies Act 1997 (CAC Act) provides that the directors of
Commonwealth authorities must prepare an annual report for the responsible
Minister who must, in turn, table the annual report in both houses of the Parliament
‘as soon as practicable’. Part 1 of Schedule 1 to the CAC Act details content that must be included in annual reports. Under section 36 of the CAC Act, the content of annual reports for Commonwealth companies is based on reporting
requirements under the Corporations Act 2001.
(2) In most cases the term 'department'
is used in these requirements to refer to all departments and agencies that
will be preparing annual reports under these requirements. Similarly,
'secretary' is used to refer to a departmental secretary or to an agency head
of one of those other bodies.
(3) In the case of an agency
(including an executive agency established under section 61 of the Public
Service Act 1999) that is neither prescribed under the FMA Act nor comes
with the Commonwealth Authorities and Companies Act 1997 (CAC Act), these requirements may be used to the extent that they are consistent with any
reporting requirements contained in the agency's own legislation (if any).
(4) In cases of machinery of
government change during the reporting period, where functions or offices are
gained or lost, the established practice is that the gaining department must
report on that function or office for the entirety of the reporting period,
whether or not the losing department continues to exist. However, in relation
to financial statements, the general rules is that each Chief Executive who had
responsibility for a function must sign off on financial statements relating to
the period of their individual responsibility and include them in their own
annual reports. If, for any reason, the losing department does not produce an
annual report that covers the period it had the function, the financial
statements from the earlier period must be published in the gaining department's
annual report.
Timetable
A copy of the annual report
is to be laid before each House of the Parliament on or before 31 October
in the year in which the report is given.
The provisions of subsections
34C(4)–(7) of the Acts Interpretation Act 1901 apply in relation to an
application for extension of the period.
Where an agency's own
legislation provides a timeframe for its annual report, for example 'within six
months' or 'as soon as practicable after 30 June in each year', that
timeframe applies. An extension under the Acts Interpretation Act would need to
be sought only should a specified timeframe not be met.
However,
it remains the Government's policy that all annual reports should be tabled by
31 October.
The Commonwealth
Authorities and Companies Act 1997 (the CAC Act) contains detailed
rules about reporting and accountability for commonwealth authorities and commonwealth
companies. Commonwealth companies also must meet other reporting requirements
as set out in Corporations Law.
The Commonwealth
Authorities and Companies (Report of Operations) Orders 2002, made under
section 48 of the CAC Act, enables organisations to comply with the
specific requirements for tabling reports.
The
notes from the Commonwealth Authorities and Companies (Report of Operations)
Orders 2002 are set out below.
- Basis for annual report: Section 9 of the CAC Act requires
directors of a Commonwealth authority to
prepare an annual report in accordance with Schedule 1 of the CAC Act.
- Report of operations
requirement: The annual report must
include a report of operations prepared by the directors in accordance with
Finance Minister's Orders (clause 1 of Schedule 1 of the CAC Act).
- Financial statements
requirement: The annual report must
include financial statements prepared by the directors (clause 2 of Schedule 1
of the CAC Act) and the Auditor–General's report on those financial
statements.
- Tabling requirements: Section 9 of the CAC Act provides that the
directors must give the annual report to the responsible Minister by the 15th
day of the 4th month after the end of the Commonwealth authority's
financial year. Where a Commonwealth authority's financial year ends on 30
June, this means that the annual report must be given to the responsible
Minister by 15 October. The responsible Minister must in turn table the annual
report in both Houses of the Parliament 'as as soon as practicable'. Under
subsection 34C(3) of the Acts Interpretation Act 1901, this means within
15 sitting days.
The annual report of a non–statutory
body shall contain the following information (after Senate Hansard, 8 December 1987, pp. 2643–2645):
- The annual report shall show the
date of establishment of each new non–statutory body (NSB) and, in relation to
each existing NSB, information regarding the date if its establishment in as
much detail as is available.
- The annual report shall contain a
statement of each NSB's objectives and functions.
- The annual report shall contain an
account of each NSB's significant activities during the year.
- The annual report shall contain an
indication that the creation or continued existence of each NSB, its functions
and its organisation have received Ministerial approval.
- The annual report shall show the
date in which each NSB will cease to exist or before which it will be reviewed
(whichever is the earlier).
- In the case of any NSB whose
continued existence, functions and organisation have been reviewed and whose
continued existence has been approved by the Minister, the annual report shall
show a summary of the outcome of the review.
- The annual report will contain a
list of any positions provided for ex–officio government members on each NSB
and of any positions provided for representatives nominated by particular
non–government organisations.
-
The annual report shall show the
maximum term of appointment of each on an NSB.
- Except in cases where there may be
little or no continuity of membership from one meeting to the next, the annual
report will show the names of individual members of each NSB, and their terms
of appointment.
- The report will show the manner in
which the level of remuneration paid (if any) to members of each NSB is
determined.
- The report will show the manner in
which each NSB is funded.
- The report will show a summary of
any other financial arrangements such as the kinds of expenditure that can be
made from the funds provided, and the nature of secretariat services provided
and the way in which these are funded.
- In respect of each NSB, the annual
report shall indicate whether one of its functions is to distribute funds to
other organisations or individuals.
- AN NSB with its own accounting
system shall provide an audited financial statement.
- When an NSB operates through its
parent body accounts, the NSB shall provide an account of receipts and
expenditure on a program basis. It will also show:
- the NSB's work reflected in the
parent body's published program structure,
- performance related to objectives
and measured in terms of stated criteria, in accordance with standard program
budgeting techniques, and
- the amounts of any grants made by
each NSB.
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