| Letter of transmittal | A 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. | Mandatory | Letter of transmittal |
| Aids to access | Table of contents | Mandatory | Table of contents |
| Alphabetical index | Mandatory | Appendices |
| Glossary, abbreviations and acronyms | Mandatory | Glossary, abbreviations and acronyms |
| List of requirements | Mandatory | Appendix A |
| Details of contact officer | Mandatory | Preliminary information |
| Entity's website address | Mandatory | Preliminary information |
| Electronic address of report | Mandatory | Preliminary information |
| Review by the accountable authority | A review by the accountable authority of the entity | Mandatory | Review by the Chair and CEO |
| Overview of entity | A description of the role and functions of the entity | Mandatory | Roles and functions |
| A description of the organisational structure of the entity | Mandatory | Portfolio, Minister, and Structure |
| A description of the outcomes and programs structure of the entity | Mandatory | Outcome and program structure |
| A description of the purposes of the entity as included in the corporate plan | Mandatory | Corporate plan |
| An outline of the structure of the portfolio of the entity | Portfolio departments Mandatory | N/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 change | Mandatory | Outcome and program structure |
| Annual performance statement | | Annual performance statement |
| Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the PGPA Rule | Mandatory | Annual performance statement |
| Report on financial performance | | Financial overview |
| A discussion and analysis of the entity's financial performance | Mandatory | Financial performance |
| A table summarising the total resources and total payments of the entity | Mandatory | Financial 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 results | Mandatory | Financial performance |
| Management and accountability | Corporate governance | | Corporate governance | |
| Information on compliance with section 10 (fraud systems) | Mandatory | Fraud prevention and control |
| A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared | Mandatory | Letter 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 place | Mandatory | Letter of transmittal |
| A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity | Mandatory | Letter of transmittal |
| An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance | Mandatory | Corporate 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-compliance | If applicable, Mandatory | N/A |
| External scrutiny | | External scrutiny |
| Information on significant developments in external scrutiny and entity's response to the scrutiny | Mandatory | External 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 entity | If applicable, Mandatory | External scrutiny |
| Information on any reports by the Auditor-General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman | If applicable, Mandatory | Parliamentary committees |
| Information on any capability reviews on the entity that were released during the period | If applicable, Mandatory | N/A |
| Management of human resources | | Management of human resources |
| Assessment of the entity's effectiveness in managing and developing human resources to achieve entity objectives | Mandatory | Talent 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
| Mandatory | Workforce 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 1999 | Mandatory | Individual Flexibility Arrangements |
| Information on the number of SES and non-SES employees covered by agreements etc. identified in paragraph 17AG(4)(c) | Mandatory | Appendix D: Table 20-21 |
| The salary ranges available for APS employees by classification level | Mandatory | Appendix D: Table 16 |
| A description of non-salary benefits provided to employees | Mandatory | Remuneration and benefits |
| Information on the number of employees at each classification level who receive performance pay | If applicable, Mandatory | Performance pay |
| Information on the average amount of performance payment, and range of such payments, at each classification level | If applicable, Mandatory | N/A |
| Information on aggregate amounts of performance payments | If applicable, Mandatory | N/A |
| Assets management | An assessment of effectiveness of assets management where asset management is a significant part of the entity's activities | Mandatory | Assets management |
| Purchasing | An assessment of entity performance against the Commonwealth Procurement Rules | Mandatory | Purchasing and procurement |
| 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 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 | Consultants |
| 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]' | Mandatory | Purchasing and procurement |
| A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were engaged | Mandatory | Engagement 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' | Mandatory | Engagement of consultants |
| 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 | Australian National Audit Office access clauses |
| 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 | Exempt contracts |
| Small business | A 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' | Mandatory | Procurement initiatives to support small business |
| An outline of the ways in which the procurement practices of the entity support small and medium enterprises | Mandatory | Procurement 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, Mandatory | Procurement initiatives to support small business |
| Financial statements | Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act | Mandatory | Financial statements |
| 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 | N/A |
| If the entity did not conduct advertising campaigns, a statement to that effect | If applicable, Mandatory | Advertising 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, Mandatory | Grants programs |
| Outline of mechanisms of disability reporting, including reference to website for further information | Mandatory | Disability reporting |
| Website reference to where the entity's Information Publication Scheme statement pursuant to Part II of FOI Act can be found | Mandatory | Information Publication Scheme |
| Correction of material errors in previous annual report | If applicable, Mandatory | N/A |
| Information required by other legislation | Mandatory | Preliminary information |