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
|
|