Chapter 1 - Overview
Journals of the Senate, No. 74, 8 February 2012, pp 2043–2044.
Standing Orders and other orders of the Senate, June 2009, p. 28.
The Department of Finance and Deregulation publishes charts on their
website that show which agencies are subject to various acts:
 See www.dpmc.gov.au/guidelines/index.cfm. Section 3(1) of
Part 1 of the Requirements states that they also 'apply to prescribed agencies
under section 5 of the Financial Management and Accountability Act 1997'.
The financial statements must be produced in accordance with the amended Financial
Management and Accountability Orders (Financial Statements for reporting
periods ending on or after 1 July 2008).
 Reports of Commonwealth
authorities subject to the CAC Act must be produced in accordance with the Commonwealth
Authorities and Companies (Report of Operations) Orders 2008 and the Commonwealth
Authorities and Companies Orders (Financial Statements for reporting periods
ending on or after 1 July 2008). Annual reports of Commonwealth companies
are required to be based on the reporting requirements under the Corporations
Section 74 of the Occupational Health and Safety (Commonwealth
Employment) Act 1991.
Section 8 of the Freedom of Information Act 1982.
Section 516A of the Environment Protection and Biodiversity
Conservation Act 1999.
Requirements for Annual Reports, published by the Department of
Prime Minister and Cabinet and approved by the Joint Parliamentary Committee on
Public Accounts and Audit in July 2011.
PM&C Requirements for Annual Reports, p. 21; and Freedom of
Information Act 1982, Part II.
The committee is also required to report on annual reports tabled in the
Senate between 1 May and 31 October each year by the tenth sitting day of the
The various requirements are set out in the Committee's report Annual
reports (No. 1 of 2009), March 2009, p. 4.
 Department of the Prime
Minister and Cabinet, Requirements for Annual Reports for Departments,
Executive Agencies and FMA Act Bodies, 8 July 2011, p. 2; Department
of the Prime Minister and Cabinet, Guidelines for the Presentation of
Government Documents to the Parliament (Including Government Responses to
Committee Reports, Ministerial Statements, Annual Reports and Other
Instruments), June 2010, paragraph 4.10.
 Requirements for Annual
Reports for Departments, Executive Agencies and FMA Act Bodies. Clause 11
of Schedule 1 of the Commonwealth Authorities and Companies (Report of
Operations) Orders 2008 states that the same requirements apply to
Commonwealth authorities that present their annual reports in accordance with
the provisions of section 9 of the CAC Act.
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