Chapter 1

[1]        As a matter of comity between the Houses of Parliament, neither House enquires into the operations of the other House. For this reason, neither the annual report of, or the proposed expenditure for, the Department of the House of Representatives is referred to a Senate committee for review.

[2]        Standing Order 25(20)(f) requires the committee to report on annual reports tabled between 1 May and 31 October by the tenth sitting day of the following year, and report on annual reports tabled between 1 November and 3 April by the tenth sitting day after 30 June of that year.

[3]        The Senate, Standing Orders and other orders of the Senate, August 2018, SO 25(20).

[4]        Journals of the Senate, No. 3, 4 July 2019, pp. 83–84.

[5]        Department of Finance, Resource Management Guide No. 135, Annual Report for Non-Corporate Commonwealth Entities, May 2019, p. 7, https://www.finance.gov.au/sites/default/
files/2019-12/RMG%20135_Annual_reports_for_non-corporates.pdf  (accessed 21 January 2020).

[6]        An entity that is legally and financially part of the Commonwealth, and includes departments of state, parliamentary departments, statutory authorities, and listed entities (a body, person, group of persons or organisation that is prescribed by rules made under the Public Governance, Performance and Accountability Act 2013).

[7]        A body corporate that has a separate legal personality from the Commonwealth, and includes statutory authorities. It can act in its own right exercising certain legal rights such as entering into contracts and owning property.

[8]        A company established by the Commonwealth under the Corporations Act 2001 that is wholly controlled by the Commonwealth.

[9]        For example, some Acts that establish statutory bodies have separate reporting requirements under those Acts. For example, section 17 of the Commonwealth Electoral Act 1918 prescribes specific reporting requirements for the Australian Electoral Commission.

[10]      Senate Hansard, 8 December 1987, pp. 2632–2645.

[11]      Department of Finance, List of Resource Management Guides, https://www.finance.gov.au/
publications/resource-management-guides (accessed 17 January 2020).

[12]      The report of this review, the Independent review into the operation of the Public Governance, Performance and Accountability Act 2013 and Rule was tabled in both Houses of Parliament on 19 September 2018.

[13]      Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019, Explanatory Memorandum, pp. 1–4.

[14]      Public Governance, Performance and Accountability Amendment (Reporting Executive Remuneration) Rules 2019, Explanatory Memorandum, pp. 1–11.

[15]      While statutory office holders are not required to prepare annual reports for presentation to Parliament under the PGPA Act and Rule, such reports that have been tabled and referred to the committee have been examined for the purposes of this report.

[16]      Acts Interpretation Act 1901, subsection 34C(3).

[17]      See Public Governance, Performance and Accountability Rule 2014, sections 17AB, 17BC and 28C.

[18]      Department of the Prime Minister and Cabinet, Tabling Guidelines, June 2019, p. 4.

[19]      The Senate, Standing Orders and other orders of the Senate, August 2018, SO 25(20)(a).

Chapter 2 - Review of selected reports

[1]        Department of Finance, Annual Report 2018–19, p. 4.

[2]        Department of Finance, Annual Report 2018–19, p. 2.

[3]        House of Representatives Votes and Proceedings,  No. 21, 15 October 2019, p. 322; Journals of the Senate, No. 21, 15 October 2019, p. 621.

[4]        Department of Finance, Annual Report 2018–19, p. ii; see section 46 of the Public Governance, Performance and Accountability Act 2013; chapter 2 of the Public Governance, Performance and Accountability Rule 2014.

[5]        See clause 4 of Part 4 of Schedule 2 of the Work Health and Safety Act 2011; section 311A of the Commonwealth Electoral Act 1918; and s. 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[6]        Department of Finance, Annual Report 2018–19, pp. 34–66.

[7]        Department of Finance, Annual Report 2018–19, p. 34.

[8]        Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[9]        Department of Finance, Annual Report 2018–19, p. 34.

[10]      Department of Finance, Annual Report 2018–19, p. 34.

[11]      Department of Finance, Annual Report 2018–19, p. 40.

[12]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[13]      Department of Finance, Annual Report 2018–19, p. 40

[14]      Department of Finance, Annual Report 2018–19, p. 40.

[15]      Department of Finance, Annual Report 2017–18, p. 35.

[16]      Department of Finance, Annual Report 2018–19, p. 41.

[17]      Department of Finance, Annual Report 2018–19, p. 41.

[18]      Department of Finance, Annual Report 2018–19, p. 41.

[19]      Department of Finance, Annual Report 2018–19, p. 43.

[20]      Department of Finance, Annual Report 2018–19, p. 43.

[21]      Department of Finance, Annual Report 2018–19, p. 43.

[22]      Department of Finance, Annual Report 2018–19, p. 43.

[23]      Department of Finance, Annual Report 2018–19, p. 43.

[24]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[25]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[26]      Department of Finance, Annual Report 2018–19, p. 62.

[27]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[28]      Department of Finance, Annual Report 2018–19, p. 62.

[29]      Department of Finance, Annual Report 2018–19, p. 62.

[30]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[31]      Department of Finance, Annual Report 2018–19, p. 62.

[32]      Department of Finance, Annual Report 2018–19, p. 66.

[33]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[34]      Department of Finance, Annual Report 2018–19, p. 66.

[35]      Department of Finance, Corporate Plan 2018–19, https://www.finance.gov.au/publications/
corporate-plan/corporate-plan-2018-19 (accessed 12 February 2020).

[36]      Department of Finance, Annual Report 2018–19, p. 66.

[37]      Department of Finance, Annual Report 2018–19, p. 66.

[38]      Department of Finance, Annual Report 2018–19, p. 66.

[39]      Department of Finance, Annual Report 2018–19, p. 66.

[40]      Department of Finance, Annual Report 2018–19, pp. 112-115.

[41]      Department of Finance, Annual Report 2018–19, p. ii.

[42]      Department of Finance, Annual Report 2018–19, p. 70.

[43]      Department of Finance, Annual Report 2018–19, p. 70.

[44]      Department of Finance, Annual Report 2018–19, p. 70.

[45]      Department of Finance, Annual Report 2018–19, p. 70.

[46]      Department of Finance, Annual Report 2018–19, p. 70.

[47]      Department of Finance, Annual Report 2018–19, p. 70.

[48]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 11.

[49]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 18–19.

[50]      House of Representatives Votes and Proceedings,  No. 20, 14 October 2019, p. 302; Journals of the Senate, No. 24, 11 November 2019, p. 727.

[51]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 11.

[52]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. ii; see section 46 of the Public Governance, Performance and Accountability Act 2013; chapter 2 of the Public Governance, Performance and Accountability Rule 2014.

[53]      See clause 4 of Part 4 of Schedule 2 of the Work Health and Safety Act 2011; section 311A of the Commonwealth Electoral Act 1918; and s. 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[54]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 25.

[55]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 26–27.

[56]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 48.

[57]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 61.

[58]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 61.

[59]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 71.

[60]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 71–72.

[61]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 72.

[62]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 72.

[63]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 72.

[64]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 77.

[65]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 77–78.

[66]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 77–78.

[67]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 77–78.

[68]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 114.

[69]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 114.

[70]      Department of the Prime Minister and Cabinet, Annual Report 2017–18, p. 134.

[71]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 114.

[72]      Adjustments for unfunded depreciation and amortisation expenses, non-cash asset write-downs and impairments, Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 116.

[73]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 116.

[74]      Department of the Prime Minister and Cabinet, Annual Report 2017–18, p. 136.

[75]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 116.

[76]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 188.

[77]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 188.

[78]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 209–216.

[79]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 211.

[80]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 210.

[81]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 111–112.

[82]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, pp. 111–112.

[83]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 111.

[84]      Department of the Prime Minister and Cabinet, Annual Report 2018–19, p. 111.

[85]      House of Representatives Votes and Proceedings, No. 24, 21 October 2019, p. 365; Journals of the Senate, No. 24, 11 November 2019, p. 728.

[86]      Indigenous Business Australia, Annual Report 2018­–19, p. 3.

[87]      Indigenous Business Australia, Annual Report 2018­–19, p. 12; see section 46 of the Public Governance, Performance and Accountability Act 2013; chapter 2 of the Public Governance, Performance and Accountability Rule 2014.

[88]      See clause 4 of Part 4 of Schedule 2 of the Work Health and Safety Act 2011; section 311A of the Commonwealth Electoral Act 1918; and s. 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[89]      Indigenous Business Australia, Annual Report 2018­–19, p. 12.

[90]      Aboriginal and Torres Strait Islander Act 2005, s. 147.

[91]      Indigenous Business Australia, Annual Report 2018­–19, p. 12.

[92]      Indigenous Business Australia, Annual Report 2018­–19, p. 44.

[93]      Indigenous Business Australia, Annual Report 2018­–19, p. 14.

[94]      Indigenous Business Australia, Annual Report 2018­–19, p. 16.

[95]      Indigenous Business Australia, Annual Report 2017–18, p. 46.

[96]      Indigenous Business Australia, Annual Report 2018­–19, p. 16.

[97]      Indigenous Business Australia, Annual Report 2017–18, p. 46.

[98]      Indigenous Business Australia, Annual Report 2018­–19, p. 50.

[99]      Indigenous Business Australia, Annual Report 2018­–19, p. 50.

[100]    Indigenous Business Australia, Annual Report 2018­–19, p. 58.

[101]    Indigenous Business Australia, Annual Report 2018­–19, p. 58.

[102]    Indigenous Business Australia, Annual Report 2018­–19, p. 58.

[103]    Indigenous Business Australia, Annual Report 2018­–19, pp. 15­–22.

[104]    Indigenous Business Australia, Annual Report 2018­–19, pp. 15­–22.

[105]    Indigenous Business Australia, Annual Report 2018­–19, p. 107.

[106]    Indigenous Business Australia, Annual Report 2018­–19, p. 96.

[107]    Indigenous Business Australia, Annual Report 2018­–19, p. 6.

[108]    Indigenous Business Australia, Annual Report 2018–19, p. 94.

[109]    Indigenous Business Australia, Annual Report 2018–19, p. 94.

[110]    Indigenous Business Australia, Annual Report 2018­–19, p. 115.

[111]    Subsection 89(1) of the Public Governance, Performance and Accountability Act 2013.

[112]    National Australia Day Council, Annual Report 2018–19, p. 13.

[113]    House of Representatives Votes and Proceedings, No. 23, 17 October 2019, p. 356; Journals of the Senate, No. 20, 14 October 2019, p. 584.

[114]    The National Australia Day Council's previous corporate plans are not available on its website.

[115]    National Australia Day Council, Annual Report 2018–19, p. 5.

[116]    National Australia Day Council, About the National Australia Day Council, https://www.australiaday.org.au/nadc/about-the-nadc/ (accessed 5 February 2020).

[117]    National Australia Day Council, About the National Australia Day Council, https://www.australiaday.org.au/nadc/about-the-nadc/ (accessed 5 February 2020).

[118]    See chapter 2M of the Corporations Act 2001; section 97 of the Public Governance, Performance and Accountability Act 201; chapter 3 of the Public Governance, Performance and Accountability Rule 2014; clause 4 of Part 4 of Schedule 2 of the Work Health and Safety Act 2011; section 311A of the Commonwealth Electoral Act 1918; and section 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[119]    National Australia Day Council, Annual Report 2018–19, p. 13.

[120]    National Australia Day Council, Corporate Plan 2019–22, p. 10.

[121]    National Australia Day Council, Annual Report 2018–19, pp. 6–7.

[122]    National Australia Day Council, Annual Report 2018–19, p. 7.

[123]    National Australia Day Council, Annual Report 2018–19, p. 6; National Australia Day Council, Annual Report 2017–18, p. 6.

[124]    National Australia Day Council, Annual Report 2018–19, pp. 28–39.

[125]    National Australia Day Council, Annual Report 2018–19, p. 17.

[126]    National Australia Day Council, Annual Report 2018­­–19, p. 17.

[127]    National Australia Day Council, Annual Report 2017–18, p. 23.

[128]    National Australia Day Council, Annual Report 2018–19, p. 29.

[129]    National Australia Day Council, Annual Report 2017–18, p. 24.

[130]    Public Service Act 1999, s. 65.

[131]    Commonwealth of Australia, Order to Establish the North Queensland Livestock Industry Recovery Agency as an Executive Agency, p. 1.

[132]    House of Representatives Votes and Proceedings, No. 27, 24 October 2019, p. 406; Journals of the Senate, No. 24, 11 November 2019, p. 728.

[133]    North Queensland Livestock Industry Recovery Agency, Corporate Plan 2019–20 to 2022–23.

[134]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, pp. 25–26.

[135]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 26.

[136]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 26.

[137]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 5; see section 46 of the Public Governance, Performance and Accountability Act 2013; chapter 2 of the Public Governance, Performance and Accountability Rule 2014.

[138]    See clause 4 of Part 4 of Schedule 2 of the Work Health and Safety Act 2011; section 311A of the Commonwealth Electoral Act 1918; and s. 516A of the Environment Protection and Biodiversity Conservation Act 1999.

[139]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 20.

[140]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 21.

[141]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, pp. 33–34.

[142]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 38.

[143]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 30.

[144]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 36.

[145]    North Queensland Livestock Industry Recovery Agency, Annual Report 2018–19, p. 43.

Appendix 1 - Dates relating to the presentation of reports between 1 May 2019 and 31 October 2019

[1]        Section 46 of the Public Governance, Performance and Accountability Act 2013 does not apply to the Australian National Audit Office.