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Appendix 14: List of requirements

Part of
17AD(g)Letter of transmittal
17AIp.5A copy of the letter of transmittal signed and dated by accountable authority on date final text approved, with statement that the report has been prepared in accordance with section 46 of the Act and any enabling legislation that specifies additional requirements in relation to the annual report.Mandatory
17AD(h)Aids to access
17AJ(a)p. 6-7Table of contents.Mandatory
17AJ(b)p. 258–267Alphabetical index.Mandatory
17AJ(c)p. 256–257Glossary of abbreviations and acronyms.Mandatory
17AJ(d)p. 248–253List of requirements.Mandatory
17AJ(e)p. 268Details of contact officer.Mandatory
17AJ(f)p. 268Entity’s website address.Mandatory
17AJ(g)p. 268Electronic address of report.Mandatory
17AD(a)Review by accountable authority
17AD(a)p. 11–13A review by the accountable authority of the entity.Mandatory
17AD(b)Overview of the entity
17AE(1)(a)(i)p. 14–15A description of the role and functions of the entity.Mandatory
17AE(1)(a)(ii)p. 17A description of the organisational structure of the entity.Mandatory
17AE(1)(a)(iii)p. 15A description of the outcomes and programmes administered by the entity.Mandatory
17AE(1)(a)(iv)p. 15A description of the purposes of the entity as included in corporate plan.Mandatory
17AE(1)(aa)(i)p. 16Name of the accountable authority or each member of the accountable authorityMandatory
17AE(1)(aa)(ii)p. 16Position title of the accountable authority or each member of the accountable authorityMandatory
17AE(1)(aa)(iii)p. 219Period as the accountable authority or member of the accountable authority within the reporting periodMandatory
17AE(1)(b)p. 16An outline of the structure of the portfolio of the entity.Portfolio departments – mandatory
17AE(2)N/AWhere the outcomes and programs administered by the entity differ from any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, include details of variation and reasons for change.If applicable, Mandatory
17AD(c)Report on the Performance of the entity
Annual performance Statements
17AD(c)(i); 16Fp. 19–111Annual performance statement in accordance with paragraph 39(1)(b) of the Act and section 16F of the Rule.Mandatory
17AD(c)(ii)Report on Financial Performance
17AF(1)(a)p. 112–113A discussion and analysis of the entity’s financial performance.Mandatory
17AF(1)(b)p. 223–227A table summarising the total resources and total payments of the entity.Mandatory
17AF(2)N/AIf there may be significant changes in the financial results during or after the previous or current reporting period, 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 circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.If applicable, Mandatory.
17AD(d)Management and Accountability
Corporate Governance
17AG(2)(a)p. 5Information on compliance with section 10 (fraud systems)Mandatory
17AG(2)(b)(i)p. 5A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.Mandatory
17AG(2)(b)(ii)p. 5A certification by accountable authority that appropriate mechanisms for preventing, detecting incidents of, investigating or otherwise dealing with, and recording or reporting fraud that meet the specific needs of the entity are in place.Mandatory
17AG(2)(b)(iii)p. 5A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.Mandatory
17AG(2)(c)p. 116–117An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.Mandatory
17AG(2)(d) – (e)N/AA statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to noncompliance with Finance law and action taken to remedy noncompliance.If applicable, Mandatory
External Scrutiny
17AG(3)p. 126–128
p. 233–234
Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.Mandatory
17AG(3)(a)p. 126–127Information on judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner that may have a significant effect on the operations of the entity.If applicable, Mandatory
17AG(3)(b)p. 127Information on any reports on operations of the entity by the AuditorGeneral (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.If applicable, Mandatory
17AG(3)(c)N/AInformation on any capability reviews on the entity that were released during the period.If applicable, Mandatory
Management of Human Resources
17AG(4)(a)p. 117–125An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.Mandatory
17AG(4)(aa)p. 210–211Statistics on the entity’s employees on an ongoing and nonongoing basis, including the following:Mandatory
(a) statistics on fulltime employees;
(b) statistics on parttime employees;
(c) statistics on gender
(d) statistics on staff location
17AG(4)(b)p.212–215Statistics on the entity’s APS employees on an ongoing and nonongoing basis; including the following:Mandatory
Statistics on staffing classification level;
Statistics on fulltime employees;
Statistics on parttime employees;
Statistics on gender;
Statistics on staff location;
Statistics on employees who identify as Indigenous.
17AG(4)(c)p. 119
p. 216
Information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts and determinations under subsection 24(1) of the Public Service Act 1999.Mandatory
17AG(4)(c)(i)p. 119
p. 216
Information on the number of SES and nonSES employees covered by agreements etc identified in paragraph 17AG(4)(c).Mandatory
17AG(4)(c)(ii)p. 217The salary ranges available for APS employees by classification level.Mandatory
17AG(4)(c)(iii)p. 119A description of nonsalary benefits provided to employees.Mandatory
17AG(4)(d)(i)p. 217Information on the number of employees at each classification level who received performance pay.If applicable, Mandatory
17AG(4)(d)(ii)p. 217Information on aggregate amounts of performance pay at each classification level.If applicable, Mandatory
17AG(4)(d)(iii)p. 217Information on the average amount of performance payment, and range of such payments, at each classification level.If applicable, Mandatory
17AG(4)(d)(iv)p. 217Information on aggregate amount of performance payments.If applicable, Mandatory
Assets Management
17AG(5)p. 128An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activitiesIf applicable, mandatory
17AG(6)p. 128An assessment of entity performance against the Commonwealth Procurement Rules.Mandatory
17AG(7)(a)p. 128A summary statement detailing the number of new contracts engaging consultants entered into during the period; the total actual expenditure on all new consultancy contracts entered into during the period (inclusive of GST); the number of ongoing consultancy contracts that were entered into during a previous reporting period; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST).Mandatory
17AG(7)(b)p. 128A statement that “During [reporting period], [specified number] new consultancy contracts were entered into involving total actual expenditure of $[specified million]. In addition, [specified number] ongoing consultancy contracts were active during the period, involving total actual expenditure of $[specified million]”.Mandatory
17AG(7)(c)p. 128A summary of the policies and procedures for selecting and engaging consultants and the main categories of purposes for which consultants were selected and engaged.Mandatory
17AG(7)(d)p. 128A statement that “Annual reports contain information about actual expenditure on contracts for consultancies. Information on the value of contracts and consultancies is available on the AusTender website.Mandatory
Australian National Audit Office Access Clauses
17AG(8)p. 129If an entity entered into a contract with a value of more than $100 000 (inclusive of GST) and the contract did not provide the AuditorGeneral with access to the contractor’s premises, the report must include the name of the contractor, purpose and value of the contract, and the reason why a clause allowing access was not included in the contract.If applicable, Mandatory
Exempt contracts
17AG(9)p. 129If an entity entered into a contract or there is a standing offer with a value greater than $10 000 (inclusive of GST) which has been exempted from being published in AusTender because it would disclose exempt matters under the FOI Act, the annual report must include a statement that the contract or standing offer has been exempted, and the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.If applicable, Mandatory
Small business
17AG(10)(a)p. 129A statement that “[Name of entity] supports small business participation in the Commonwealth Government procurement market. Small and Medium Enterprises (SME) and Small Enterprise participation statistics are available on the Department of Finance’s website.”Mandatory
17AG(10)(b)p. 129An outline of the ways in which the procurement practices of the entity support small and medium enterprises.Mandatory
17AG(10)(c)p. 129If the entity is considered by the Department administered by the Finance Minister as material in nature—a statement that “[Name of entity] recognises the importance of ensuring that small businesses are paid on time. The results of the Survey of Australian Government Payments to Small Business are available on the Treasury’s website.”If applicable, Mandatory
Financial Statements
17AD(e)p. 131–207Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.Mandatory
Executive Remuneration
17AD(da)p. 182
p. 218–222
Information about executive remuneration in accordance with Subdivision C of Division 3A of Part 2–3 of the Rule.Mandatory
17AD(f)Other Mandatory Information
17AH(1)(a)(i)p. 235If the entity conducted advertising campaigns, a statement that “During [reporting period], the [name of entity] conducted the following advertising campaigns: [name of advertising campaigns undertaken]. Further information on those advertising campaigns is available at [address of entity’s website] and in the reports on Australian Government advertising prepared by the Department of Finance. Those reports are available on the Department of Finance’s website.”If applicable, Mandatory
17AH(1)(a)(ii)N/AIf the entity did not conduct advertising campaigns, a statement to that effect.If applicable, Mandatory
17AH(1)(b)p. 129A statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”If applicable, Mandatory
17AH(1)(c)p. 122Outline of mechanisms of disability reporting, including reference to website for further information.Mandatory
17AH(1)(d)p. 127Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.Mandatory
17AH(1)(e)p. 246–247Correction of material errors in previous annual reportIf applicable, mandatory
17AH(2)p. 120
p. 125
p. 229
p. 230-232
p. 235
Information required by other legislationMandatory
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