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Appendix A: List of requirements

Part of reportDescriptionRequirementPage
Letter of transmittalA copy of the letter of transmittal signed and dated by the 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.MandatoryLetter of transmittal
Aids to accessTable of contentsMandatoryTable of contents
Alphabetical indexMandatoryAppendices
Glossary, abbreviations and acronymsMandatoryGlossary, abbreviations and acronyms
List of requirementsMandatoryAppendix A
Details of contact officerMandatoryPreliminary information
Entity's website addressMandatoryPreliminary information
Electronic address of reportMandatoryPreliminary information
Review by the accountable authorityA review by the accountable authority of the entityMandatoryReview by the Chair and CEO
Overview of entityA description of the role and functions of the entityMandatoryRoles and functions
A description of the organisational structure of the entityMandatoryPortfolio, Minister, and Structure
A description of the outcomes and programs structure of the entityMandatoryOutcome and program structure
A description of the purposes of the entity as included in the corporate planMandatoryCorporate plan
An outline of the structure of the portfolio of the entityPortfolio departments MandatoryN/A
Where outcome and program structures differ from PB Statements/PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for changeMandatoryOutcome and program structure
Annual performance statementAnnual performance statement
Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the PGPA RuleMandatoryAnnual performance statement
Report on financial performanceFinancial overview
A discussion and analysis of the entity's financial performanceMandatoryFinancial performance
A table summarising the total resources and total payments of the entityMandatoryFinancial performance
If there may be significant changes in the financial results during or after the previous or current reporting period, 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 circumstances that it can reasonably be anticipated will have a significant impact on the entity's future operation or financial resultsMandatoryFinancial performance
Management and accountabilityCorporate governanceCorporate governance
Information on compliance with section 10 (fraud systems)MandatoryFraud prevention and control
A certification by accountable authority that fraud risk assessments and fraud control plans have been preparedMandatoryLetter of transmittal
A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in placeMandatoryLetter of transmittal
A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entityMandatoryLetter of transmittal
An outline of structures and processes in place for the entity to implement principles and objectives of corporate governanceMandatoryCorporate governance
A statement of significant issues reported to the Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with Finance law and action taken to remedy non-complianceIf applicable, MandatoryN/A
External scrutinyExternal scrutiny
Information on significant developments in external scrutiny and entity's response to the scrutinyMandatoryExternal decision and reports
Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entityIf applicable, MandatoryExternal scrutiny
Information on any reports by the Auditor-General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth OmbudsmanIf applicable, MandatoryParliamentary committees
Information on any capability reviews on the entity that were released during the periodIf applicable, MandatoryN/A
Management of human resourcesManagement of human resources
Assessment of the entity's effectiveness in managing and developing human resources to achieve entity objectivesMandatoryTalent identification and management
Statistics on the entity's APS employees on an ongoing and non-ongoing basis, including the following:
  • statistics on staffing classification level
  • statistics on full-time employees
  • statistics on part-time employees
  • statistics on gender
  • statistics on staff location
  • statistics on employees who identify as Indigenous
MandatoryWorkforce profile
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 1999MandatoryIndividual Flexibility Arrangements
Information on the number of SES and non-SES employees covered by agreements etc. identified in paragraph 17AG(4)(c)MandatoryAppendix D: Table 20-21
The salary ranges available for APS employees by classification levelMandatoryAppendix D: Table 16
A description of non-salary benefits provided to employeesMandatoryRemuneration and benefits
Information on the number of employees at each classification level who receive performance payIf applicable, MandatoryPerformance pay
Information on the average amount of performance payment, and range of such payments, at each classification levelIf applicable, MandatoryN/A
Information on aggregate amounts of performance paymentsIf applicable, MandatoryN/A
Assets managementAn assessment of effectiveness of assets management where asset management is a significant part of the entity's activitiesMandatoryAssets management
PurchasingAn assessment of entity performance against the Commonwealth Procurement RulesMandatoryPurchasing and procurement
ConsultantsA summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy 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)MandatoryConsultants
A statement that 'During [reporting period], [specific number] new consultancy contracts were entered into involving total actual expenditure of $[specific million]. In addition, [specific number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specific million]'MandatoryPurchasing and procurement
A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were engagedMandatoryEngagement of consultants
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'MandatoryEngagement of consultants
Australian National Audit Office Access ClausesIf 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 contractIf applicable, MandatoryAustralian National Audit Office access clauses
Exempt contractsIf 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 mattersIf applicable MandatoryExempt contracts
Small businessA statement that '[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance's website'MandatoryProcurement initiatives to support small business
An outline of the ways in which the procurement practices of the entity support small and medium enterprisesMandatoryProcurement initiatives to support small business
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, MandatoryProcurement initiatives to support small business
Financial statementsInclusion of the annual financial statements in accordance with subsection 43(4) of the ActMandatoryFinancial statements
Other mandatory informationIf 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, MandatoryN/A
If the entity did not conduct advertising campaigns, a statement to that effectIf applicable, MandatoryAdvertising and market research
A statement that 'Information on grants awarded to [name of entity] during [reporting period] is available at [address of entity's website]'if applicable, MandatoryGrants programs
Outline of mechanisms of disability reporting, including reference to website for further informationMandatoryDisability reporting
Website reference to where the entity's Information Publication Scheme statement pursuant to Part II of FOI Act can be foundMandatoryInformation Publication Scheme
Correction of material errors in previous annual reportIf applicable, MandatoryN/A
Information required by other legislationMandatoryPreliminary information

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