Appendix 13: List of requirements

Description	Requirement
Letter of transmittal
A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report	Mandatory
Aids to access
Table of contents	Mandatory
Alphabetical index	Mandatory
Glossary of abbreviations and acronyms	Mandatory
List of requirements	Mandatory
Details of contact officer	Mandatory
Entity’s website address	Mandatory
Electronic address of report	Mandatory
Review by accountable authority
A review by the accountable authority of the entity	Mandatory
Overview of the entity
A description of the role and functions of the entity	Mandatory
A description of the organisational structure of the entity	Mandatory
A description of the outcomes and programs administered by the entity	Mandatory
A description of the purposes of the entity as included in the corporate plan	Mandatory
An outline of the structure of the portfolio of the entity	Portfolio departments— mandatory
Where the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.	If applicable, mandatory
Report on the performance of the entity
*Annual performance statements*
Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule	Mandatory

Description	Requirement
*Report on financial performance*
A discussion and analysis of the entity’s financial performance	Mandatory
A table summarising the total resources and total payments of the entity	Mandatory
If there are significant changes in the financial results during or after the previous or current reporting period, provide information on those changes, including the cause of any operating loss of the entity; how the entity has responded to the loss and the actions that have been taken in relation to the loss; and any matter or circumstance that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.	If applicable, mandatory
Management and accountability
*Corporate governance*
Information on compliance with section 10 (fraud systems)	Mandatory
A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared	Mandatory
A certification by accountable authority that the entity has in place mechanisms suited to its specific needs for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud	Mandatory
A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity	Mandatory
An outline of structures and processes in place for the entity to implement the principles and objectives of corporate governance	Mandatory
A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with finance law and action taken to remedy non-compliance	If applicable, mandatory
*External scrutiny*
Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny	Mandatory
Information on judicial decisions and decisions of administrative tribunals and of the Australian Information Commissioner that may have a significant effect on the operations of the entity	If applicable, mandatory
Information on any reports on operations of the entity by the Auditor-General (other than the report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman	If applicable, mandatory
Information on any capability reviews on the entity that were released during the period	If applicable, mandatory
*Management of human resources*
An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives	Mandatory

Description	Requirement
Statistics on the entity’s ongoing and non-ongoing APS employees, in relation to the following: · classification level · full-time employees · part-time employees · gender · staff location · employees who identify as Indigenous	Mandatory
Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999	Mandatory
Information on the number of SES and non-SES employees covered by enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999	Mandatory
The salary ranges available for APS employees by classification level	Mandatory
A description of non-salary benefits provided to employees	Mandatory
Information on the number of employees at each classification level who received performance pay	If applicable, mandatory
Information on aggregate amounts of performance pay at each classification level	If applicable, mandatory
Information on the average amount of performance payment, and range of such payments, at each classification level	If applicable, mandatory
Information on aggregate amount of performance payments	If applicable, mandatory
*Assets management*
An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities	If applicable, mandatory
*Purchasing*
An assessment of entity performance against the Commonwealth Procurement Rules	Mandatory
*Consultants*
A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST)	Mandatory

Description	Requirement
A statement that ‘During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million].’	Mandatory
A summary of the policies and procedures for selecting and engaging consultants and the main categories of purpose for which consultants were selected and engaged	Mandatory
A statement that ‘Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.’	Mandatory
*Australian National Audit Office Access clauses*
If an entity entered into a contract with a value of more than $100,000 (inclusive of GST) and the contract did not provide the Auditor-General with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.	If applicable, mandatory
*Exempt contracts*
If an entity entered into a contract or there is a standing offer with a value greater than $10,000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.	If applicable, mandatory
*Small business*
A statement that ‘[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and medium enterprises and small enterprise participation statistics are available on the Department of Finance’s website.’	Mandatory
An outline of the ways in which the procurement practices of the entity support small and medium enterprises	Mandatory
If the entity is considered by the department administered by the Finance Minister as material in nature—a statement that ‘[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.’	If applicable, mandatory
*Financial statements*
Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act	Mandatory

Description	Requirement
Other mandatory information
If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”	If applicable, mandatory
If the entity did not conduct advertising campaigns, a statement to that effect	If applicable, mandatory
A statement that ‘Information on grants awarded to [name of entity] during [reporting period] is available at [address of entity’s website].’	If applicable, mandatory
Outline of mechanisms of disability reporting, including reference to website for further information	Mandatory
Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found	Mandatory
Correction of material errors in previous annual report	If applicable, mandatory
Information required by other legislation	Mandatory

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