Compliance index: statutory reporting requirements

The index below shows compliance with information requirements contained in section 46 of the Public Governance and Accountability Act 2013 (PGPA Act) and the Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Rule 2014.

These requirements reflect those in the now-repealed Commonwealth Authorities (Annual Reporting) Orders 2011 and in the Science and Industry Research Act 1949 (SIR Act).

This annual report complies with Parliamentary standards of presentation and printing, and uses plain English and clear design.


Source Page

Public Governance, Performance and Accountability Act 2013

The accountable authority of the entity must prepare and give an annual report to the entity’s responsible Minister, for presentation to the Parliament, on the entity’s activities during the period, by 15 October; or the end of any further period granted under subsection 34C(5) of the Acts Interpretation Act 1901. The annual report must comply with any requirements prescribed by the PGPA Rule.

Section 46

1–192

Includes a copy of the annual performance statements in the entity’s annual report that is tabled in the Parliament

The annual performance statements must:

  1. provide information about the entity’s performance in achieving its purposes; and
  2. comply with any requirements prescribed by the rules

Section 39 (1) and (2)

13–97

Includes a copy of the annual financial statements and the Auditor-General’s report must be included in the Commonwealth entity’s annual report that is tabled in the Parliament.

The annual financial statements and the audit report must comply, and must state whether, in the accountable authority’s and the Auditor-General’s opinion respectively, whether, they:

  1. comply with the accounting standards and any other requirements prescribed by the rules; and
  2. present fairly the entity’s financial position, financial performance and cash flows.

If the financial statements do not comply, the accountable authority of the entity must add the information and explanations required to present fairly those matters.

Similarly for the audit report, the Auditor-General must state the reasons, quantify the financial effect and state the amount if possible.

Section 42 and 43

99–192

Finance Minister’s Commonwealth Authorities (Annual Reporting) Orders 2011

The annual report of Operations is approved by a resolution of directors, is signed by a director and includes details of how and when approval was given.

The annual report states that directors are responsible for the preparation and contents of the Annual Report of Operations (as required in Section 9 of the CAC Act and in accordance with the Finance Minister’s Orders).

Clause 6

iv

The annual report complies with Parliamentary standards of presentation and printing.

Clause 8

193

The annual report uses plain English and clear design.

Clause 9

193

Enabling legislation is specified, including a summary of its objectives and functions, as specified in its legislation.

Clause 10

82

The responsible Minister is specified.

Clause 11

82

The annual report provides details of any Ministerial directions, etc issued and requirements of other relevant legislation, including the:

  • Environment Protection and Biodiversity Conservation Act 1999
  • Freedom of Information Act 1982
  • Equal Employment Opportunity (Commonwealth Authorities) Act 1997
  • Workplace Health and Safety Act 2011
  • Privacy Act 1988
  • Public Interest Disclosure Act 2013

Clause 12

90–92

160
93

89
161
161

Information about directors is provided, including names, qualifications, experience, attendance at Board meetings and whether the director is an executive or non-executive member.

Clause 13

87, 144–146

The annual report provides an outline of:

  1. the organisational structure (including subsidiaries)
  2. the location of major activities and facilities and provides a statement on governance practices, including details on:
    • board committees and their responsibilities
    • education and performance review processes for directors
    • ethics and risk management policies.

Clause 14

 

10–11
9, 178
82–83
82–83
84–86

The annual report discloses the decision-making process undertaken by the Board in relation to transactions with other entities.

Clause 15

83

The annual report details any key activities and changes that affected the operations or structure, which may include:

  • significant events, such as forming or participating in the formation of a company, partnership etc.
  • operational and financial results
  • key changes to its status of affairs or principal activities
  • amendments to enabling legislation or any other legislation directly relevant to its operation.

Clause 16

 

82


15
iv
82

 

The annual report includes particulars of:

  • judicial reviews and decisions of tribunals that have had or may have a significant effect on its operations
  • reports about the authority made by the Auditor-General, a Parliamentary committee, the Commonwealth Ombudsman, or the Office of the Australian Information Commissioner.

Clause 17

 

86
86, 161

The annual report includes an explanation if information is missing from a subsidiary that is required to be included in the annual report.

Clause 18

n/a

The annual report includes details of any indemnity given to an officer against a liability, including premiums paid, or agreed to be paid, for insurance against the officer’s liability for legal costs.

Clause 19

85

The annual report satisfies disclosure requirements for Government Business Enterprises.

Clause 20

n/a

The annual report provides an index of annual report requirements identifying where relevant information can be found in the annual report.

Clause 21

184

SIR Act

Policies relating to scientific research

Act No. 84, Section 46, 51 (2a)

85–86

Development in policies during the year

Act No. 84, Section 46, 51 (2b)

85

Ministerial determinations in relation to the functions of the Organisation

Act No. 84, Section 46, 51 (2c)

82

Ministerial directions or guidelines relating to the functions and powers of the Board

Act No. 84, Section 46, 51 (2d)

82

Policies of Australian Government that apply to CSIRO

Act No. 84, Section 46, 51 (2e)

82

Other reporting requirements 

Fraud control

 

86

Intellectual property management

 

30

Service Charter

 

160



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