Compliance index: statutory reporting requirements

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

1–174

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
2. comply with any requirements prescribed by the rules.

Section 39 (1) and (2)

13–65

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
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(1)(b) and 43(4)

90–139

The annual report must be approved and signed by the accountable authority, and include details of how and when approval was given. It must state that the accountable authority is responsible for preparing and delivering the annual report in accordance with the section 46 of the PGPA Act.

Section 17BB

ii

The annual report complies with the guidelines for presenting documents to the Parliament.

Section 17BC

175

The annual report uses plain English and clear design.

Section 17BD

175

The annual report must specify the entity’s enabling legislation, including a summary of the entity’s objects and functions and the purposes of the entity as included in the entity’s corporate plan.

Section 17BE (a)-(b)

14

The responsible Minister is specified.

Section 17BE (c)

68

The annual report provides details of:

• any direction issued by any Minister under an Act or instrument during the period
• any government policy orders that applied to the entity under section 22 of the PGPA Act
• particulars of non-compliance with any of the above directions or orders.

Section 17BE (d)-(f)

68

The annual report must include the annual performance statements for the entity for the period in accordance with paragraph 39(1)(b) of the Act and section 16F of this rule.

Section 17BE (g)

13–65

The annual report must include a statement of any significant issue reported to the responsible Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with the finance law in relation to the entity.

If such a statement is included, the annual report must include an outline of the action that has been taken to remedy non-compliance.

Section 17BE (h)-(i)

68

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

Section 17BE (j)

121–124

The annual report provides an outline of:

• the organisational structure (including subsidiaries)
• 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.

Section 17BE (k)-(m)

10–11

8–9, 159, 69–73

The annual report discloses the decision-making process undertaken by the accountable authority for making a decision if:

• the decision is to approve the entity paying for a good or service from another Commonwealth entity or a company, or providing a grant to another Commonwealth entity or a company; and
• the entity, and the other Commonwealth entity or the company, are related entities; and
• the value of the transaction, or if there is more than one transaction, the aggregate value of those transactions, is more than $10 000 (inclusive of GST);

If the annual report includes any of the above information:

• if there is only one transaction—the value of the transaction must be included; and
• if there is more than one transaction—the number of transactions and the aggregate of value of the transactions must be included.

Section 17BE (n)-(o)

70

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.

Section 17BE (p)

69

7

ii

68

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 (other than one made under section 43 of the PGPA Act), a Parliamentary committee, the Commonwealth Ombudsman, or the Office of the Australian Information Commissioner.

Section 17BE (q)-(r)

73

73, 143

The annual report includes an explanation if information is missing from a subsidiary that is required to be included in the annual report and states the effect of not having the information in the annual report.

Section 17BE (s)

n/a

The annual report includes details of any indemnity that applied during the period 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.

Section 17BE (t)

71

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

Section 17BE (u)

166

Policies relating to scientific research

Act No. 84, Section 46, 51 (2a)

71–72

Development in policies during the year

Act No. 84, Section 46, 51 (2b)

71–72

Ministerial determinations in relation to the functions of the Organisation

Act No. 84, Section 46, 51 (2c)

69

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

Act No. 84, Section 46, 51 (2d)

69

Policies of Australian Government that apply to CSIRO

Act No. 84, Section 46, 51 (2e)

69

Environment Protection and Biodiversity Conservation Act 1999

Section 516A(6)

77–81

Equal Employment Opportunity (Commonwealth Authorities) Act 1997

Section 9

82–84

Work Health and Safety Act 2011

Section 4(1)

76

Privacy Act 1988

143

Freedom of Information Act 1982

142

Public Interest Disclosure Act 2013

143

Fraud Control

73

Intellectual property management

29–30

Service Charter

142