PREFACE
Terms of reference
On 29 September 2010, a resolution of the Senate allocated
the following portfolios to the Senate Standing Committee on Legal and
Constitutional Affairs:
-
Attorney-General's portfolio; and
-
Immigration and Citizenship portfolio.
This report was prepared pursuant to Standing Order 25(20)
relating to the consideration of annual reports by committees. The Standing
Order states:
Annual reports of departments and agencies shall stand
referred to the committees in accordance with an allocation of departments and
agencies in a resolution of the Senate. Each committee shall:
(a) Examine
each annual report referred to it and report to the Senate whether the report
is apparently satisfactory;
(b) Consider
in more detail, and report to the Senate on, each annual report which is not
apparently satisfactory, and on the other annual reports which it selects for
more detailed consideration;
(c) Investigate
and report to the Senate on any lateness in the presentation of annual reports;
(d) In
considering an annual report, take into account any relevant remarks about the
report made in debate in the Senate;
(e) If
the committee so determines, consider annual reports of departments and
budget-related agencies in conjunction with examination of estimates;
(f) Report
on annual reports tabled by 31 October each year by the tenth sitting day of
the following year, and on annual reports tabled by 30 April each year by the
tenth sitting day after 30 June of that year;
(g) Draw
to the attention of the Senate any significant matters relating to the
operations and performance of the bodies furnishing the annual reports; and
(h) Report
to the Senate each year whether there are any bodies which do not present
annual reports to the Senate and which should present such reports.
Role of annual reports
Annual reports place a great deal of information about
government departments and agencies on the public record. Accordingly, the
tabling of annual reports is an important element of accountability to
Parliament, as the information provided in annual reports assists in the
effective examination of the performance of departments and agencies, and the
administration of government programs.
Annual reporting requirements
Standing Order 25(20)(f) requires that committees report on
annual reports tabled by 31 October each year by the tenth sitting day of the
following year, and on annual reports tabled by 30 April each year by the tenth
sitting day after 30 June of that year.
Pursuant to subsections 63(2) and 70(2) of the Public
Service Act 1999, departments of state and executive agencies must prepare
annual reports in accordance with the Requirements for Annual Reports for Departments,
Executive Agencies and FMA Act Bodies (Requirements for Annual Reports). As
a matter of policy, the Requirements for Annual Reports also apply to
prescribed agencies under section 5 of the Financial Management and
Accountability Act 1997 (FMA Act).[1]
The 2010-11 annual reports are prepared in accordance with
the Requirements for Annual Reports issued on 8 July 2011. Amendments to the latest
issue of the Requirements for Annual Reports are:
-
Commonwealth Disability Strategy – the requirement to report on
the implementation of the Commonwealth Disability Strategy in annual reports
has been discontinued.
-
Social inclusion reporting – accommodating social inclusion
measurement and reporting strategies.
-
Freedom of Information – accommodating recent major reforms to Freedom
of Information legislation.[2]
Orders made by the Minister under section 48 of the Commonwealth
Authorities and Companies Act 1997 (CAC Act) set out guidelines for
the annual reports of Commonwealth authorities. The content of annual reports
of Commonwealth companies is based on the reporting requirements under the Corporations
Act 2001, in accordance with section 36 of the CAC Act.
Statutory authorities must also report in accordance with
their establishing legislation.
Guidelines for the annual reports of non-statutory bodies
are set out in the Government Response to recommendations of the then Senate
Standing Committee on Finance and Government Operations, in its report entitled
Reporting Requirements for the Annual Reports of Non-Statutory Bodies. The
Government Response was incorporated into the Senate Hansard of 8 December
1987.[3]
'Apparently satisfactory'
Under the terms of Standing Order 25(20)(a), the committee
is required to report to the Senate whether reports are 'apparently
satisfactory'. In making this assessment, the committee considers such aspects
as compliance with relevant reporting guidelines.
The reports examined by the committee in this report were
found to be of a satisfactory standard, adequately describing the functions,
activities, performance and financial positions of the departments and
agencies. The committee finds all submitted annual reports to be
'apparently satisfactory'.
Timeliness
Under Standing Order 25(20)(c), the committee must also report
to the Senate on any lateness in the presentation of annual reports.
In accordance with the Requirements for Annual Reports,
agencies are required to present:
A copy of the annual report...to each House of the Parliament
on or before 31 October in the year in which the report is given. If Senate
Estimates is scheduled to occur prior to 31 October, it is best practice for
annual reports to be tabled prior to those hearings.
...
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.[4]
If a department or agency is unable to meet this deadline,
the secretary or agency head is to advise the responsible Minister of the
reasons for the delay and the expected tabling date. The responsible Minister
is to table this explanation in the Parliament.[5]
Subsection 9(1) of the CAC Act requires
the director of a Commonwealth authority to:
(a) prepare an annual
report in accordance with Schedule 1 for each financial year; and
(b) give it to the responsible Minister by the deadline for the financial year
for presentation to the Parliament.
...
(2) The deadline is:
(a) the 15th day of the 4th month after the end of the financial year; or
(b) the end of such further period granted under subsection 34C(5) of the Acts
Interpretation Act 1901.
Under section 36 of the CAC Act:
(1) A Commonwealth company
must give the responsible Minister:
(a) a copy of the company's financial report, directors' report and auditor's
report that the company is required by the Corporations Act 2001 to have
for the financial year (or would be required by that Act to have if the company
were a public company); and
(b) any additional report under subsection (2); and
(c) in the case of a wholly-owned Commonwealth company— any additional
information or report required by the Finance Minister's Orders.
(1A) The Commonwealth company must give the reports and
information by:
(a) if the company is required by the Corporations Act 2001 to hold an
annual general meeting—the earlier of the following:
(i) 21 days before the
next annual general meeting after the end of the financial year;
(ii) 4 months after the end of the financial year; and
(b) in any other case—4 months after the end of the financial year; or the end
of such further period granted under subsection 34C(5) of the Acts
Interpretation Act 1901.
In the absence of any specific provision, the Acts
Interpretation Act 1901 requires bodies to present annual reports to
ministers within 6 months after the end of the period reported upon (subsection
34C(2)), and ministers must table reports within 15 sitting days after
receipt.
A table listing the annual reports of departments and agencies
tabled in the Senate (or presented out of session to the President of the
Senate) between 1 May 2011 and 31 October 2011, and which have been
referred to the committee for examination, can be found at Appendix 1.[6]
Also included in this table, is the date each report was tabled in the House of
Representatives.
The annual reports of bodies examined in this report met the
reporting deadline of 31 October 2011. A number of agencies just missed
the deadline in the Senate, tabling their reports on 1 November 2011.[7]
Accordingly, the reports of the following agencies will be examined in the
committee's second report for 2012:
-
Australian Commission for Law Enforcement Integrity;
-
Australian Crime Commission;
-
Australian Institute of Criminology and Criminology Research
Council;
-
Australian Transaction Reports and Analysis Centre; and
-
Commonwealth Director of Public Prosecutions.
In accordance with best practice, as outlined in the
Requirements for Annual Reports, the committee encourages bodies to table
annual reports before the supplementary budget estimates hearings in October
each year.[8]
The committee acknowledges that most reports were available prior to the
committee's supplementary budget estimates hearings on 17 and 18 October 2011.[9]
Requirement for non-reporting bodies to report
In accordance with Standing Order 25(21)(h), the committee
is required to report on bodies which do not present an annual report to the
Senate and which should present such a report.
On this occasion, the committee makes no recommendation for
any organisation not presenting an annual report to do so.
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