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Appendix 3 - Reporting requirements and guidelines
Departmental reports[1]
Authority for requirements
These annual report
requirements are prepared pursuant to subsections 63(2) and 70(2) of the Public
Service Act 1999 and were approved by the Joint Committee of Public
Accounts and Audit on 13 June 2007.
Commencement and reporting period
The requirements apply for
annual reports for financial years ending on or after 30 June 2007.
Application
(1)
The requirements apply to annual
reports for departments of state pursuant to subsection 63(2) and for executive
agencies pursuant to subsection 70(2) of the Public Service Act 1999. As
a matter of policy, they also apply to prescribed agencies under section 5 of
the Financial Management and Accountability Act 1997 (FMA Act).
(2)
In most cases the term 'department'
is used in these Requirements to refer to all departments and agencies that
will be preparing annual reports under these requirements. Similarly, 'secretary'
is used to refer to a departmental secretary or to an agency head of one of
those other bodies.
(3)
In the case of an agency
(including an executive agency established under section 61 of the Public
Service Act 1999) that is neither prescribed under the FMA Act nor
comes with the Commonwealth Authorities and Companies Act 1997 (CAC Act),
these Requirements may be used to the extent that they are consistent with any
reporting requirements contained in the agency's own legislation (if any).
(4)
In cases of machinery of
government change during the reporting period, where functions or offices are
gained or lost, the established practice is that the gaining department must
report on that function or office for the entirety of the reporting period,
whether or not the losing department continues to exist. However, in relation to
financial statements, the general rules is that each Chief Executive who had
responsibility for a function must sign off on financial statements relating to
the period of their individual responsibility and include them in their own
annual reports. If, for any reason, the losing department does not produce an
annual report that covers the period it had the function, the financial
statements from the earlier period must be published in the gaining departmen's
annual report.
Timetable
A copy of the annual report
is to be laid before each House of the Parliament on or before 31 October
in the year in which the report is given.
The provisions of subsections
34C(4)–(7) of the Acts Interpretation Act 1901 apply in relation to an
application for extension of the period.
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. An extension under the Act Interpretation Act would need be sought
only should a specified timeframe not be met.
However,
it remains the Government's policy that all annual reports should be tabled by
31 October.
Commonwealth authorities
and companies
The Commonwealth
Authorities and Companies Act 1997 (the CAC Act) contains detailed
rules about reporting and accountability for Commonwealth authorities and
Commonwealth companies. Commonwealth companies also must meet other reporting
requirements as set out in Corporations Law.
The Commonwealth
Authorities and Companies (Report of Operations) Orders 2002, made under
section 48 of the CAC Act, enables organisations to comply with the
specific requirements for tabling reports.
The
notes from the Commonwealth Authorities and Companies (Report of Operations)
Orders 2002 are set out below.
- Basis for annual report: Section 9 of the CAC Act requires
directors of a Commonwealth authority to prepare
an annual report in accordance with Schedule 1 of the CAC Act.
- Report of operations requirement: The annual report must
include a report of operations prepared by the directors in accordance with
Finance Minister's Orders (clause 1 of Schedule 1 of the CAC Act).
- Financial statements requirement: The annual report must
include financial statements prepared by the directors (clause 2 of Schedule 1
of the CAC Act) and the Auditor–General's report on those financial
statements.
- Tabling requirements: Section 9 of the CAC Act
provides that the directors must give the annual report to the responsible
Minister by the 15th day of the 4th month after the end
of the Commonwealth authority's financial year. Where a Commonwealth authority's
financial year ends on 30 June, this means that the annual report must be given
to the responsible Minister by 15 October. The responsible Minister must in turn
table the annual report in both Houses of the Parliament 'as as soon as
practicable'. Under subsection 34C(3) of the Acts Interpretation Act 1901,
this means within 15 sitting days.
Non–statutory bodies
The annual report of a non–statutory
body shall contain the following information (after Senate Hansard, 8 December 1987,
pp. 2643–2645):
-
The annual report shall show the date of establishment of each
new non–statutory body (NSB) and, in relation to each existing NSB, information
regarding the date if its establishment in as much detail as is available.
- The annual report shall contain a statement of each NSB's
objectives and functions.
- The annual report shall contain an account of each NSB's
significant activities during the year.
- The annual report shall contain an indication that the creation
or continued existence of each NSB, its functions and its organisation have
received Ministerial approval.
- The annual report shall show the date in which each NSB will
cease to exist or before which it will be reviewed (whichever is the earlier).
- In the case of any NSB whose continued existence, functions and
organisation have been reviewed and whose continued existence has been approved
by the Minister, the annual report shall show a summary of the outcome of the
review.
- The annual report will contain a list of any positions provided
for ex–officio government members on each NSB and of any positions provided for
representatives nominated by particular non–government organisations.
- The annual report shall show the maximum term of appointment of
each on an NSB.
- Except in cases where there may be little or no continuity of
membership from one meeting to the next, the annual report will show the names
of individual members of each NSB, and their terms of appointment.
- The report will show the manner in which the level of
remuneration paid (if any) to members of each NSB is determined.
- The report will show the manner in which each NSB is funded.
- The report will show a summary of any other financial
arrangements such as the kinds of expenditure that can be made from the funds
provided, and the nature of secretariat services provided and the way in which
these are funded.
- In respect of each NSB, the annual report shall indicate whether
one of its functions is to distribute funds to other organisations or
individuals.
- AN NSB with its own accounting system shall provide an audited
financial statement.
- When an NSB operates through its parent body accounts, the NSB
shall provide an account of receipts and expenditure on a program basis. It
will also show:
- the NSB's work reflected in the parent body's published program
structure,
- performance related to objectives and measured in terms of stated
criteria, in accordance with standard program budgeting techniques, and
- the amounts of any grants made by each NSB.
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