Appendix 3 - Guidelines


Appendix 3 - Guidelines

DEPARTMENTAL REPORTS

The requirements for departmental annual reports are included in the Requirements for Departmental Annual Reports, Department of the Prime Minister and Cabinet, May 1999, and also in sections 7 and 25 of the Public Service Act 1922. The sections of this Act which specify the requirements in regard to timeliness of annual reports are reproduced below.

Section 25

(6) Subject to subsections (8A) and (8B), the Secretary of a Department must, as soon as practicable after 30 June in each year, and in any event not later than 15 October in that year, prepare and give to the Minister administering the Department a report on the operation of the Department during the year that ended on that 30 June.

(8) Subject to subsection (8C), the Minister administering a Department must cause a copy of a report given to him or her under subsection (6) to be laid before each House of the Parliament on or before 31 October in the year in which the report is given.

COMMONWEALTH AUTHORITIES AND COMPANIES

The Commonwealth Authorities and Companies Act 1997 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.

Relevant sections of the Commonwealth Authorities and Companies Act 1997 for annual reports are set out below.

Part 3 – Reporting and other obligations for Commonwealth authorities

Schedule1, Part 3, Division 1, Section 7

Section 7 Meaning of Commonwealth Authority

  1. In this Act, Commonwealth authority means either of the following kinds of body that holds money on its own account:
    1. a body corporate that is incorporated for a public purpose by an Act;
    2. a body corporate that is incorporated for a public purpose by:
      1. regulations under an Act; or
      2. an Ordinance of an external Territory (other than Norfolk Island) or regulations under such an Ordinance;

and is prescribed for the purposes of this paragraph by regulations under this Act.

Schedule1, Part 3, Division 2, Section 9

Section 9 Directors must prepare annual report

  1. The directors of a Commonwealth authority must:
    1. prepare an annual report in accordance with Schedule 1 for each financial year; and
    2. give it to the responsible Minister by the deadline for the financial year

The deadline is the 15th day of the 4th month after the end of the financial year.

  1. The responsible Minister must table the report in each House of the Parliament as soon as practicable.

Note: The Acts Interpretation Act 1901 limits the term ‘as soon as practicable’ to 15 sitting days from receipt (s.34C(3)).

Part 4 – Reporting and other obligations for Commonwealth companies

Schedule1, Part 4, Division 1, Section 34

Section 34 Meaning of Commonwealth company and wholly owned Commonwealth company

  1. In this Act, Commonwealth company means a Corporations Law company in which the Commonwealth has a controlling interest.
    However, it does not include a company in which the Commonwealth has a controlling interest through one or more interposed Commonwealth authorities or Commonwealth companies.
  2. In this Act, wholly-owned Commonwealth company means any Commonwealth company, other than a company any of the shares in which are beneficially owned by a person other than the Commonwealth.

Schedule1, Part 4, Division 2, Section 36

Section 36 Annual Report

(1) At least 14 days before each annual general meeting, a Commonwealth company must give the responsible Minister:  (a) a copy of the company's annual report that includes the company's annual general meeting documents (or, if there is no such annual report, a copy of the company's annual general meeting documents); and   (b) any additional report under subsection

For this purpose, annual general meeting documents means the documents relating to a financial year that the company is required by the Corporations Law to lay before its annual general meeting.

(4) If the Commonwealth company is a wholly-owned Commonwealth company, the responsible Minister must table the documents in each House of the Parliament as soon as practicable after receiving them. In all other cases, the Minister must table the documents in each House of the Parliament as soon as practicable after the annual general meeting of the company.

Schedule1, Part 1, Section 1

Part 1 - Contents of annual report

Section 1 Summary of contents

The annual report must include:

  1. a report of operations, prepared by the directors in accordance with the Fiance Minister’s Orders; and
  2. financial statements, prepared by the directors under clause 2 of this Schedule; and
  3. the Auditor-General’s report on those financial statements, prepared under Part 2 of this Schedule and addressed to the responsible Minister.

Note: The report may include other matters, for example, matters that are required by another Act or by Ministerial guidelines.

NON-STATUTORY BODIES

  1. The date of establishment of each new non-statutory body (NSB) and, in relation to an existing NSB, information regarding the date of its establishment in as much detail as is available.
  2. A statement of each NSB’s objectives and functions.
  3. An account of each NSB’s significant activities during the year.
  4. An indication that the creation or continued existence of each NSB, its functions and its organisation have received Ministerial approval.
  5. The date on which each NSB will cease to exist or before which it will be reviewed (whichever is the earlier).
  6. 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, a summary of the outcome of the review.
  7. 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.
  8. The maximum term of appointment to each other position on an NSB.
  9. Except in cases where there may be little or no continuity of membership from one meeting to the next, the names of individual members of each NSB, and their terms of appointment.
  10. The manner in which the level of remuneration (if any) paid to members of each NSB is determined.
  11. The manner in which each NSB is funded.
  12. 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.
  13. An indication, in respect of each NSB, as to whether one of its functions is to distribute funds to other organisations or individuals.
  14. In the case of each NSB with its own accounting system, an audited financial statement.
  15. In the case of each NSB that operates through its parent body’s accounts, an account of receipts and expenditures, to be provided on a program basis:
    • with the NSB’s work reflected in the parent body’s published program structure;
    • and with 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.

(Derived from the government response to the report on non-statutory bodies of the Senate Standing Committee on Finance and Government Operations, Senate Hansard, Vol. S.124, 8 December 1987, pp. 2643–5.)

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