PREFACE
Terms of reference
On 12 November 2013, a resolution of the Senate allocated
the following portfolios to the Senate Legal and Constitutional Affairs Legislation
Committee (the committee):
-
Attorney-General's portfolio; and
-
Immigration and Border Protection portfolio.
This report was prepared pursuant to Standing Order 25(20)
relating to the consideration of annual reports by committees. The Standing
Order states:
Annual reports of departments and agencies shall stand
referred to the committees in accordance with an allocation of departments and
agencies in a resolution of the Senate. Each committee shall:
- Examine
each annual report referred to it and report to the Senate whether the report
is apparently satisfactory;
- Consider
in more detail, and report to the Senate on, each annual report which is not
apparently satisfactory, and on the other annual reports which it selects for
more detailed consideration;
- Investigate
and report to the Senate on any lateness in the presentation of annual reports;
- In
considering an annual report, take into account any relevant remarks about the
report made in debate in the Senate;
- If
the committee so determines, consider annual reports of departments and
budget-related agencies in conjunction with examination of estimates;
- Report
on annual reports tabled by 31 October each year by the tenth sitting day of
the following year, and on annual reports tabled by 30 April each year by the
tenth sitting day after 30 June of that year;
- Draw
to the attention of the Senate any significant matters relating to the
operations and performance of the bodies furnishing the annual reports; and
- Report
to the Senate each year whether there are any bodies which do not present
annual reports to the Senate and which should present such reports.
This report examines annual reports
tabled in the Senate or presented to the President between 1 November 2014 and
30 April 2015.
Role of annual reports
Annual reports place a great deal of information about
government departments and agencies on the public record. Accordingly, the
tabling of annual reports is an important element of accountability to
Parliament, as the information provided in annual reports assists in the
effective examination of the performance of departments and agencies, and the
administration of government programs.
Annual reporting requirements
In 2012–13, Commonwealth departments, agencies, authorities
and companies operating under either the Financial Management and
Accountability Act 1997 (the FMA Act) or the Commonwealth Authorities
and Companies Act 1997 (the CAC Act) were required to provide an annual
report on their activities, performance and finances. The Public Governance,
Performance and Accountability Act 2013 replaced both FMA Act and the CAC
Act on 1 July 2014. However, the annual reports covered by this report were
assessed against the requirements under the former Acts.
Annual reports must also comply with the Requirements for
Annual Reports for Departments, Executive Agencies and FMA Act Bodies issued by
the Department of the Prime Minister and Cabinet and approved by the Joint
Committee of Public Accounts and Audit. These requirements are updated
annually. The latest version of the requirements was issued on 29 May 2014 and
applies to annual reports for 2013–14. Therefore, the 29
May version of the requirements applies to the annual reports examined in this
report.
Statutory authorities must also report in accordance with
their establishing legislation.
Guidelines for the annual reports of non-statutory bodies
are set out in the government response to recommendations of the then Senate
Standing Committee on Finance and Government Operations, in its report entitled
Reporting Requirements for the Annual Reports of Non-Statutory Bodies. The
government response was incorporated into the Senate Hansard of 8 December
1987.[1]
Future changes to the
requirements
On 25 June 2015, the Joint
Committee of Public Accounts and Audit approved the new annual report
requirements under the Public Service Act 1999. Significant revisions to
the annual report requirements for the 2015–16 financial year will commence
under the reporting model detailed in the Public Governance, Performance and
Accountability Act 2013.
'Apparently satisfactory'
Under the terms of Standing Order 25(20)(a), the committee
is required to report to the Senate whether reports are 'apparently
satisfactory'. In making this assessment, the committee considers such aspects
as compliance with relevant reporting guidelines.
The committee found all of the reports submitted to be
'apparently satisfactory', describing the functions, activities, performance
and financial positions of the departments and agencies. In considering the
reports, the committee did not identify any relevant remarks about the reports
made in debate in the Senate.
Timeliness
The Department of the Prime Minister and Cabinet Requirements
state that an annual report 'is to be presented to each House of the Parliament
on or before 31 October in the year in which the report is given'.[2]
Organisations reporting under the former Commonwealth Authorities and
Companies Act 1997 (the CAC Act) are required to present an annual report
to the responsible minister on the fifteenth day of the fourth month after the
end of the financial year – that is, by 15 October.
In the absence of any specific provision, the Acts
Interpretation Act 1901 requires bodies to present annual reports to
ministers within six months after the end of the period reported upon
(subsection 34C(2)), and ministers must table reports within 15 sitting
days of receipt.
A table listing the annual reports of departments and agencies
tabled in the Senate (or presented out of session to the President of the
Senate) between 1 November 2014 and 30 April 2015, and which have
been referred to the committee for examination, can be found at Appendix 1.[3]
Also included in this table is the date each report was tabled in the House of
Representatives.
The annual reports included and examined in this report missed
the 31 October 2014 tabling deadline for the Senate, excluding the High Court
of Australia's annual report (tabled in the Senate on 24 November 2014) and the
Family Law Council's annual report (tabled in the Senate on 12 November 2014). Both
reports were tabled in accordance with their respective legislative provisions.
The committee continues to encourage bodies to table annual
reports before the Supplementary Budget Estimates hearings in October each
year, in accordance with best practice, as outlined in the Requirements for
Annual Reports.
Requirement to report agencies for non-reporting
In accordance with Standing Order 25(20)(h), the committee must
report bodies which are required to present an annual report to the Senate but
which have failed to do so.
On this occasion, the committee is unaware of any body
required to table an annual report which has failed to do so.
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