Appendix 3: Reporting requirements and guidelines
Departmental reports[43]
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 4 June 2003.
Commencement and reporting period
The requirements apply for
annual reports for financial years ending on or after 30 June 2003.
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 department’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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