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Public Governance, Performance and Accountability Rule 2014

made under the

Public Governance, Performance and Accountability Act 2013

Compilation No. 12

Compilation date: 18 November 2016

Includes amendments up to: F2016L01772

Registered:7 December 2016

About this compilation

This compilation

This is a compilation of the Public Governance, Performance and Accountability Rule 2014 that shows the text of the law as amended and in force on 18 November 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Chapter 1—Introduction 1

Part 1‑1—Introduction 1
Division 1—Preliminary 1
1............ Name of rule.................................................................................................................. 1
3............ Authority....................................................................................................................... 1

Division 2—Definitions 2
4............ Definitions..................................................................................................................... 2

Part 1‑2—Provisions relating to the Dictionary in the Act 4
5............ Government business enterprise.................................................................................... 4
6............ Listed entities................................................................................................................. 4
7............ Listed law enforcement agency...................................................................................... 5

Chapter 2—Commonwealth entities and the Commonwealth 6

Part 2‑1—Core provisions about Commonwealth entities and the Commonwealth 6
7A......... Commonwealth entities and their accountable authorities—bodies corporate established under a law of the Commonwealth............................................................................................................. 6
8............ Accountable authorities—listed entities......................................................................... 7
9............ Officials......................................................................................................................... 7

Part 2‑2—Accountable authorities and officials 9
Division 1—Requirements applying to accountable authorities 9
10.......... Preventing, detecting and dealing with fraud................................................................. 9
11.......... Recovery of debts.......................................................................................................... 9

Division 2—Officials’ duty to disclose interests 11
Subdivision A—When duty does not apply 11
12.......... When duty does not apply........................................................................................... 11

Subdivision B—Officials who are the accountable authority 12
13.......... Officials who are the accountable authority—how and when to disclose interests...... 12

Subdivision C—Officials who are members of the accountable authority  13
14.......... Officials who are members of the accountable authority—how and when to disclose interests               13
15.......... Officials who are members of the accountable authority—consequences of having interests   13

Subdivision D—Other requirements to disclose material personal interests 15
16.......... Officials who are not the accountable authority or a member of the accountable authority 15
16A....... Certain officials appointed under a law to a body—how and when to disclose interests 15
16B....... Certain officials appointed under a law to a body—consequences of having interests 16
16C....... Application of sections 16A and 16B to accountable authorities or members of accountable authorities who are also ex officio members of a body........................................................................................... 17

Subdivision E—Effect of contravention of duty to disclose interests 18
16D....... Effect of contravention of duty to disclose interests.................................................... 18

Part 2‑3—Planning, performance and accountability 19
Division 1—Planning and budgeting 19
16E........ Corporate plan for Commonwealth entities................................................................. 19

Division 2—Performance of Commonwealth entities 22
16F........ Annual performance statements for Commonwealth entities....................................... 22

Division 3—Audit Committee for Commonwealth entities 24
17.......... Audit committee for Commonwealth entities............................................................... 24

Division 3A—Annual report for Commonwealth entities 26
Subdivision A—Annual report for non‑corporate Commonwealth entities 26
17AA.... Guide to this Subdivision............................................................................................ 26
17AB.... Parliamentary standards of presentation...................................................................... 26
17AC.... Plain English and clear design..................................................................................... 26
17AD.... Specific requirements for annual reports..................................................................... 26
17AE..... Overview of the entity................................................................................................. 27
17AF..... Report on financial performance.................................................................................. 27
17AG.... Information on management and accountability........................................................... 28
17AH.... Other mandatory information...................................................................................... 31
17AI...... Letter of transmittal...................................................................................................... 32
17AJ..... Aids to access.............................................................................................................. 32

Subdivision B—Annual report for corporate Commonwealth entities 32
17BA.... Guide to this Subdivision............................................................................................ 32
17BB..... Approval of annual report by accountable authority.................................................... 33
17BC..... Parliamentary standards of presentation...................................................................... 33
17BD.... Plain English and clear design..................................................................................... 33
17BE..... Contents of annual report............................................................................................ 33
17BF..... Disclosure requirements for government business enterprises.................................... 35

Division 4—Special reporting requirements 37
17A....... Commonwealth entities ceasing to exist or functions transferred................................ 37

Part 2‑4—Use and management of public resources 38
Division 1—Commitments of relevant money 38
18.......... Approving commitments of relevant money................................................................ 38

Division 2—Banking 40
Subdivision A—Banking by corporate Commonwealth entities 40
18A....... Banking by CSC......................................................................................................... 40

Subdivision B—Banking or dealing with relevant money received by officials 41
19.......... Banking of bankable money received by officials....................................................... 41
20.......... Otherwise dealing with bankable money received by officials.................................... 41
21.......... Dealing with unbankable money received by officials................................................. 42

Division 3—Borrowing 43
21A....... Borrowing by corporate Commonwealth entities........................................................ 43

Division 4—Investment 44
22.......... Investment by the Commonwealth.............................................................................. 44
22A....... Investment by corporate Commonwealth entities........................................................ 44

Division 5—Insurance 45
23.......... Insurance obtained by corporate Commonwealth entities............................................ 45

Division 6—Authorisations and payments by the Finance Minister 46
24.......... Authorisations of waivers, modifications of payment terms, set‑offs and act of grace payments 46
25.......... Payment of amount owed to person at time of death................................................... 47

Division 7—Special provisions applying to Ministers only 48
26.......... Minister to inform Parliament of certain events........................................................... 48

Part 2‑5—Appropriations 50
27.......... Receipts of amounts by non‑corporate Commonwealth entities.................................. 50

Chapter 3—Commonwealth companies 52

Part 3‑1—Planning and budgeting 52
27A....... Corporate plan for Commonwealth companies............................................................ 52

Part 3‑2—Audit committee for Commonwealth companies 53
28.......... Audit committee for wholly‑owned Commonwealth companies................................. 53

Part 3‑3—Annual report for Commonwealth companies 54
28A....... Guide to this Part......................................................................................................... 54
28B....... Approval of annual report by directors........................................................................ 54
28C....... Parliamentary standards of presentation...................................................................... 54
28D....... Plain English and clear design..................................................................................... 54
28E........ Contents of annual report............................................................................................ 54
28F........ Disclosure requirements for government business enterprises.................................... 56

Chapter 4—Miscellaneous 57

29AA.... Modifications of the Act and instruments for CSC..................................................... 57
29.......... Other CRF money....................................................................................................... 58
29A....... Money that is prescribed not to be other CRF money................................................. 59
30.......... Procurement by corporate Commonwealth entities...................................................... 59

Chapter 5—Transitional and application provisions 61

Part 1—Amendments made by the Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016 61
31.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016........................ 61

Part 2—Amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016 62
32.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016.................................................. 62

Part 3—Amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016 63
33.......... Application of amendments made by the Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016.......................................... 63

Schedule 1—Listed entities 64

1............ Guide to this Schedule................................................................................................. 64
2............ Australian Office of Financial Management................................................................ 64
3............ Australian Transaction Reports and Analysis Centre.................................................. 65
4............ Australian National Preventive Health Agency........................................................... 65
5............ Australian Public Service Commission....................................................................... 66
6............ Australian Security Intelligence Organisation.............................................................. 66
7............ Australian Taxation Office.......................................................................................... 66
8............ Corporations and Markets Advisory Committee......................................................... 67
10.......... Digital Transformation Agency................................................................................... 68
11.......... Geoscience Australia................................................................................................... 68
12.......... IP Australia................................................................................................................. 69
14.......... National Competition Council..................................................................................... 69
15.......... National Mental Health Commission........................................................................... 69
16.......... Office of the Auditing and Assurance Standards Board.............................................. 70
17.......... Office of the Australian Accounting Standards Board................................................ 71
17A....... Office of the Fair Work Building Industry Inspectorate.............................................. 71
18.......... Office of the Fair Work Ombudsman.......................................................................... 71
20.......... Royal Australian Mint................................................................................................. 72
21.......... Seafarers Safety, Rehabilitation and Compensation Authority.................................... 72

Schedule 2—List of requirements 74

1............ Guide to this Schedule................................................................................................. 74

Endnotes79
Endnote 1—About the endnotes  79
Endnote 2—Abbreviation key  80
Endnote 3—Legislation history  81
Endnote 4—Amendment history  83

Chapter 1—Introduction

Part 1‑1—Introduction

Division 1—Preliminary

1 Name of rule
This rule is the Public Governance, Performance and Accountability Rule 2014.

3 Authority
This rule is made under the Public Governance, Performance and Accountability Act 2013.

Division 2—Definitions

4 Definitions

Guide to this section

The purpose of this section is to provide a list of every term that is defined in this rule. A term will either be defined in this section, or in another provision of this rule. If another provision defines the term, this section will have a signpost to that definition.

Some terms that are used in this rule are defined in the Act. Those terms have the same meaning as in the Act. Those terms are not included in this section but can be found in section 8 of the Act.

In this rule:
Act means the Public Governance, Performance and Accountability Act 2013.
annual report for a Commonwealth company means the report that includes the reports referred to in paragraph 97(1)(a) of the Act.
banking day: see subsection 19(2).
banking delegation direction: see subsection 18A(2).
CSC (short for Commonwealth Superannuation Corporation) has the meaning given by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011.
dematerialised security: see subsection 22(2).
Department of Defence means the Department of State administered by the Minister administering section 1 of the Defence Act 1903.
Department of the Prime Minister and Cabinet means the Department of State administered by the Prime Minister.
enterprise agreement has the meaning given by the Fair Work Act 2009.
individual flexibility arrangement has the meaning given by the Fair Work Act 2009.
instructions of an accountable authority of a Commonwealth entity means instructions given by the accountable authority under section 20A of the Act.
non‑ongoing APS employee has the meaning given by the Public Service Act 1999.
ongoing APS employee has the meaning given by the Public Service Act 1999.
proper, when used in relation to the use and management of other CRF money: see subsection 29(3).
related entity: a Commonwealth entity or a company (a body) is a related entity of a Commonwealth entity or a company (also a body) if:
(a) an individual is the accountable authority of both bodies; or
(b) an individual is a member of the accountable authority, or a director of the board, of both bodies; or
(c) an individual is a member of the accountable authority of one body and a director of the board of the other body; or
(d) an individual is the accountable authority of one body and a member of the accountable authority, or director of the board, of the other body.

superannuation scheme administered by CSC has the meaning given by section 4 of the Governance of Australian Government Superannuation Schemes Act 2011.

Part 1‑2—Provisions relating to the Dictionary in the Act

5 Government business enterprise

Guide to this section

The purpose of this section is to identify the Commonwealth entities and Commonwealth companies that are government business enterprises for the purposes of the Act.

This section is made for the definition of government business enterprise in section 8 of the Act.

(1) Each of the following Commonwealth entities is a government business enterprise:
(b) the Australian Postal Corporation;
(c) Defence Housing Australia.

(2) Each of the following Commonwealth companies is a government business enterprise:
(a) ASC Pty Limited (ACN 008 605 034);
(b) Australian Rail Track Corporation Limited (ACN 081 455 754);
(d) Moorebank Intermodal Company Limited (ACN 161 635 105);
(e) NBN Co Limited (ACN 136 533 741);

even if the company changes its name.

6 Listed entities

Guide to this section

The purpose of this section is to provide that Schedule 1 prescribes certain bodies, persons, groups or organisations to be listed entities.

This section is made for the definition of listed entity in section 8 of the Act.

Schedule 1 prescribes:
(a) a body, person, group of persons or organisation; or

(b) a combination of bodies, persons, groups of persons or organisations;

to be a listed entity.

7 Listed law enforcement agency

Guide to this section

The purpose of this section is to identify the law enforcement agencies that are listed law enforcement agencies for the purposes of the Act.

This section is made for the definition of listed law enforcement agency in section 8 of the Act.

Each of the following is a listed law enforcement agency:
(a) the Australian Federal Police;
(b) the Australian Commission for Law Enforcement Integrity;
(c) the Australian Crime Commission.

Chapter 2—Commonwealth entities and the Commonwealth

Part 2‑1—Core provisions about Commonwealth entities and the Commonwealth

7A Commonwealth entities and their accountable authorities—bodies corporate established under a law of the Commonwealth

Guide to this section

The purpose of this section is to identify the bodies corporate, established under a law of the Commonwealth, that are Commonwealth entities. This section also identifies the accountable authority of each entity where the accountable authority is not the governing body of the entity.

This section is made for subparagraph 10(1)(e)(i), and item 4 of the table in subsection 12(2), of the Act.

The following table has effect as follows:
(a) each body corporate referred to in column 1 of an item is a Commonwealth entity;
(b) the accountable authority of the entity is the person or group of persons referred to in column 2 of the item.

Bodies corporate established under a law of the Commonwealth
Column 1	Column 2
Item	Commonwealth entity	Accountable authority
1	Anindilyakwa Land Council	The group of persons made up of: (a) the Chair of the Land Council; and (b) the Chief Executive Officer of the Land Council.
2	Central Land Council	The group of persons made up of: (a) the Chair of the Land Council; and (b) the Director of the Land Council.
3	Northern Land Council	The group of persons made up of: (a) the Chair of the Land Council; and (b) the Chief Executive Officer of the Land Council.
4	Tiwi Land Council	The group of persons made up of: (a) the Chair of the Land Council; and (b) the Chief Executive Officer of the Land Council.

8 Accountable authorities—listed entities

Guide to this section

The purpose of this section is to provide that Schedule 1 prescribes certain persons or group of persons to be the accountable authority of a particular listed entity.

This section is made for item 3 of the table in subsection 12(2) of the Act.

Schedule 1 prescribes a person or a group of persons to be the accountable authority of a particular listed entity.

9 Officials

Guide to this section

The purpose of this section is to prescribe certain persons, or classes of persons, to be, or not to be, officials of a Commonwealth entity.

It is made for paragraphs 13(3)(c) and (4)(d), and subsection 13(5), of the Act.

(1) A person, or a person in a class, referred to in column 2 of an item in the following table is an official of the Commonwealth entity referred to in column 1 of that item.

Persons who are officials of Commonwealth entities
Column 1	Column 2
Item	Commonwealth entity	Persons who are officials
1	A Commonwealth entity (other than a listed entity)	Any of the following persons whose services are made available to the entity in connection with the performance of any of the entity’s functions: (a) an official of another Commonwealth entity; (b) an employee of a Commonwealth company; (c) an officer or employee of a State or Territory; (d) an officer or employee of an authority of a State or Territory.
1A	A non‑corporate Commonwealth entity	A person in relation to whom all of the following apply: (a) the person is an individual who is: (i) engaged as a consultant or independent contractor to provide services to the entity; or (ii) an employee of a person engaged as a consultant or independent contractor to provide services to the entity;
(b) the services require the exercise of a particular power, the performance of a particular function, or the discharge of a particular duty, conferred on any person by the Act or a rule made under it; (c) the individual is capable of being identified by name by the accountable authority of the entity in relation to the exercise of the power, the performance of the function or the discharge of the duty.
2	The Department of the Prime Minister and Cabinet	A person performing, or assisting in the performance of, the functions of the Independent Auditor under Part 7 of the Auditor‑General Act 1997.
3	The Department of Defence	A member of the Australian Defence Force.
4	The Coal Mining Industry (Long Service Leave Funding) Corporation	A person engaged as a consultant or independent contractor to the Corporation who: (a) makes, or participates in making, decisions that affect the whole, or a substantial part, or the operations of the Corporation; or (b) has the capacity to affect significantly the Corporation’s financial standing.

(2) A person, or a person in a class, referred to in column 2 of an item in the following table is not an official of the Commonwealth entity referred to in column 1 of that item.

Persons who are not officials of Commonwealth entities
Column 1	Column 2
Item	Commonwealth entity	Persons who are not officials
1	The Australian Broadcasting Corporation	A person appointed to an Advisory Council or advisory committee under section 11 of the Australian Broadcasting Corporation Act 1983.
2	The Department of Defence	An officer, instructor or cadet in the Australian Air Force Cadets, the Australian Army Cadets, or the Australian Navy Cadets.

Part 2‑2—Accountable authorities and officials

Division 1—Requirements applying to accountable authorities

10 Preventing, detecting and dealing with fraud

Guide to this section

The purpose of this section is to ensure that there is a minimum standard for accountable authorities of Commonwealth entities for managing the risk and incidents of fraud.

This section is made for paragraphs 102(a), (b) and (d) of the Act.

The accountable authority of a Commonwealth entity must take all reasonable measures to prevent, detect and deal with fraud relating to the entity, including by:
(a) conducting fraud risk assessments regularly and when there is a substantial change in the structure, functions or activities of the entity; and
(b) developing and implementing a fraud control plan that deals with identified risks as soon as practicable after conducting a risk assessment; and
(c) having an appropriate mechanism for preventing fraud, including by ensuring that:
(i) officials of the entity are made aware of what constitutes fraud; and
(ii) the risk of fraud is taken into account in planning and conducting the activities of the entity; and
(d) having an appropriate mechanism for detecting incidents of fraud or suspected fraud, including a process for officials of the entity and other persons to report suspected fraud confidentially; and
(e) having an appropriate mechanism for investigating or otherwise dealing with incidents of fraud or suspected fraud; and
(f) having an appropriate mechanism for recording and reporting incidents of fraud or suspected fraud.

11 Recovery of debts

Guide to this section

The purpose of this section is to require accountable authorities of non‑corporate Commonwealth entities to pursue the recovery of debts owing to the Commonwealth.

This section is made for paragraph 103(c) of the Act.

The accountable authority of a non‑corporate Commonwealth entity must pursue recovery of each debt for which the accountable authority is responsible unless:
(a) the accountable authority considers that it is not economical to pursue recovery of the debt; or
(b) the accountable authority is satisfied that the debt is not legally recoverable; or
(c) the debt has been written off as authorised by an Act.

Division 2—Officials’ duty to disclose interests

Subdivision A—When duty does not apply
12 When duty does not apply

Guide to this section

The purpose of this section is to set out when an official of a Commonwealth entity is not required to disclose a material personal interest that relates to the affairs of the entity.

This section is made for paragraph 29(2)(a) of the Act.

(1) Subsection 29(1) of the Act does not apply to an official of a Commonwealth entity in the circumstances set out in the following table if the official is the accountable authority, or a member of the accountable authority, of the Commonwealth entity.
Note: Subsection 29(1) of the Act requires an official of a Commonwealth entity who has a material personal interest that relates to the affairs of the entity to disclose details of the interest.

Circumstances when duty to disclose does not apply
Item	Topic	Circumstances
1	Official’s remuneration	The interest arises in relation to the official’s remuneration as the accountable authority or a member of the accountable authority.
2	Insurance against liability	The interest relates to a contract that insures, or would insure, the official against liabilities the official incurs as the accountable authority or a member of the accountable authority (but only if the contract does not make the Commonwealth entity or a subsidiary of the entity the insurer).
3	Payment or contract relating to indemnity	The interest relates to: (a) a payment by the Commonwealth entity or a subsidiary of the entity in relation to an indemnity permitted under section 61 of the Act; or (b) a contract relating to an indemnity permitted under section 61 of the Act.
4	Official is a member of governing body of subsidiary	The interest: (a) is in a contract, or a proposed contract: (i) with; or (ii) for the benefit of; or (iii) on behalf of; a subsidiary of the Commonwealth entity; and (b) arises merely because the official is, or is a member of, the governing body of the subsidiary.

(2) Subsection 29(1) of the Act also does not apply to an official of a Commonwealth entity who is a member of a Land Council established under section 21 of the Aboriginal Land Rights (Northern Territory) Act 1976 if the interest arises because:
(a) the official is a traditional Aboriginal owner in relation to land (within the meaning of that Act); or
(b) the official has an entitlement to enter land, and use or occupy that land, under section 71 of that Act.

Subdivision B—Officials who are the accountable authority
13 Officials who are the accountable authority—how and when to disclose interests

Guide to this section

The purpose of this section is to ensure that there are consistent requirements for how and when an official who is the accountable authority of a Commonwealth entity must disclose material personal interests that relate to the affairs of the entity.

The official may also need to disclose interests in accordance with section 16A.

If the Public Service Act 1999 also applies to the official, there is a similar, but separate, requirement in subsection 13(7) of that Act to disclose material personals interests in connection with APS employment.

This section is made for paragraph 29(2)(b) of the Act.

(1) An official of a Commonwealth entity who:
(a) is the accountable authority of the entity; and
(b) has a material personal interest that relates to the affairs of the entity;

must disclose that interest, in writing, to the entity’s responsible Minister.
(2) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.

(3) The official must make the disclosure:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.

Subdivision C—Officials who are members of the accountable authority
14 Officials who are members of the accountable authority—how and when to disclose interests

Guide to this section

The purpose of this section is to ensure that there are consistent requirements for how and when an official who is a member of the accountable authority of a Commonwealth entity must disclose material personal interests that relate to the affairs of the entity.

The official may also have to disclose interests in accordance with section 16A.

This section is made for paragraph 29(2)(b) of the Act.

(1) An official of a Commonwealth entity who:
(a) is a member of the accountable authority of the entity; and
(b) has a material personal interest that relates to the affairs of the entity;

must disclose that interest, orally or in writing, to each other member of the accountable authority.
(2) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.

(3) The official must make the disclosure at a meeting of the members of the accountable authority:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.

(4) The official must ensure that the disclosure is recorded in the minutes of the meeting.

15 Officials who are members of the accountable authority—consequences of having interests

Guide to this section

The purpose of this section is to restrict members of an accountable authority of a Commonwealth entity who have a material personal interest that relates to the affairs of the entity from being present, or voting, at a meeting on a matter in which the member has the interest.

The official may also need to disclose interests in accordance with section 16A.

This section is made for paragraph 29(2)(c) of the Act.

(1) This section applies to an official of a Commonwealth entity who:
(a) is a member of the accountable authority of the entity; and
(b) has a material personal interest that relates to the affairs of the entity.

Consequences of having interest
(2) If a matter in which the official has the interest is being considered at a meeting of the members of the accountable authority, the official must not:
(a) be present while the matter is being considered at the meeting; or
(b) vote on the matter.

(3) However, if:
(a) the responsible Minister for the entity has declared, in writing, that the official may be present or vote (or both); or
(b) the members of the accountable authority who do not have a material personal interest in the matter have decided that the official is not disqualified from being present or voting (or both), and the decision is recorded in the minutes of a meeting of the members;

then the official may be present or vote (or both) in accordance with the declaration or decision.
Minister’s declaration
(4) The responsible Minister for the entity may declare in writing that the official may:
(a) be present while the matter is being considered at the meeting; or
(b) vote on the matter; or
(c) be present while the matter is being considered at the meeting and vote on the matter.

(5) The responsible Minister may only make the declaration if:
(a) the number of members of the accountable authority entitled to be present and vote on the matter would be less than the quorum for a meeting of the accountable authority if the official were not allowed to be present or vote on the matter at the meeting; or
(b) the matter needs to be dealt with urgently; or
(c) there is a compelling reason for the matter being dealt with at the meeting.

Subdivision D—Other requirements to disclose material personal interests
16 Officials who are not the accountable authority or a member of the accountable authority

Guide to this section

Section 29 of the Act requires an official of a Commonwealth entity who has a material personal interest that relates to the affairs of the entity to disclose that interest. The purpose of this section is to set out how the official must disclose the interest. It requires the official to disclose the interest in accordance with the accountable authority’s instructions.

If the Public Service Act 1999 also applies to the official, there is a similar, but separate, requirement in subsection 13(7) of that Act to disclose material personal interests in connection with APS employment.

This section is made for paragraph 29(2)(b) of the Act.

An official of a Commonwealth entity who:
(a) is not the accountable authority, or a member of the accountable authority, of the entity; and
(b) has a material personal interest that relates to the affairs of the entity;

must disclose that interest in accordance with any instructions given by the accountable authority of the entity.

16A Certain officials appointed under a law to a body—how and when to disclose interests

Guide to this section

The purpose of this section is to ensure that there are consistent requirements for how and when certain officials of Commonwealth entities who are appointed to bodies under a law must disclose material personal interests that relate to the affairs of the entity.

This section is made for paragraph 29(2)(b) of the Act.

(1) This section applies to an official of a Commonwealth entity if:
(a) the official is appointed under a law as a member (an appointed member) of a body (other than a body that is the accountable authority of a Commonwealth entity) that is:
(i) a committee, council or other body; or
(ii) the entity itself; and
(b) all appointed members of the body are officials of the entity; and
(c) the official has a material personal interest that relates to the affairs of the entity.

Requirement to disclose interest
(2) The official must disclose that interest, orally or in writing, to each other appointed member of the body.
(3) The disclosure must include details of:
(a) the nature and extent of the interest; and
(b) how the interest relates to the affairs of the entity.

(4) The official must make the disclosure at a meeting of the appointed members of the body:
(a) as soon as practicable after the official becomes aware of the interest; and
(b) if there is a change in the nature or extent of the interest after the official has disclosed the interest under this section—as soon as practicable after the official becomes aware of that change.

(5) The official must ensure that the disclosure is recorded in the minutes of the meeting.

16B Certain officials appointed under a law to a body—consequences of having interests

Guide to this section

The purpose of this section is to restrict certain officials of Commonwealth entities, who are appointed under a law and have a material personal interest in a matter, from being present, or voting, at a meeting on the matter. It is made for paragraph 29(2)(c) of the Act.

(1) This section applies to an official of a Commonwealth entity if:
(a) the official is appointed under a law as a member (an appointed member) of a body (other than a body that is the accountable authority of a Commonwealth entity) that is:
(i) a committee, council or other body; or
(ii) the entity itself; and
(b) all appointed members of the body are officials of the entity; and
(c) the official has a material personal interest that relates to the affairs of the entity; and
(d) a matter in which the official has the interest is being considered at a meeting of the appointed members of the body.

(2) Unless the appointed members otherwise determine, the official must not:
(a) be present during any consideration by those members on the matter; or
(b) vote on the matter.

(3) For the purposes of making a determination under subsection (2), the official must not:
(a) be present during any consideration by the appointed members for the purpose of making the determination; or

(b) take part in making the determination.

(4) The official must ensure that a determination under subsection (2) is recorded in the minutes of the meeting.

16C Application of sections 16A and 16B to accountable authorities or members of accountable authorities who are also ex officio members of a body

Guide to this section

The purpose of this section is to treat an accountable authority, or a member of an accountable authority, who is also an ex officio member of a body referred to in section 16A or 16B in the same way as the other members who are appointed to the body.

The accountable authority must also comply with whichever of sections 13, 14 or 15 applies.

This section is made for paragraphs 29(2)(b) and (c) of the Act.

(1) If a person is:
(a) the accountable authority, or a member of the accountable authority, of a Commonwealth entity; and
(b) also a member of a body referred to in section 16A or 16B; and
(c) the person is not appointed as a member of the body, but is a member of the body as a result of holding the position in the entity to which the person was appointed;

sections 16A and 16B apply to the person in his or her capacity as a member of the body as if he or she were an appointed member of the body as referred to in paragraphs 16A(1)(a) and 16B(1)(a).
(2) This section does not limit the operation of sections 13 to 15.

Subdivision E—Effect of contravention of duty to disclose interests
16D Effect of contravention of duty to disclose interests

Guide to this section

The purpose of this section is to provide that certain transactions are not invalid solely because an official of a Commonwealth entity contravened his or her duty, under section 29 of the Act or this Division, to disclose a material personal interest that relates to the affairs of the entity.

This section is made for subsection 102(2) of the Act.

A contravention by an official of a Commonwealth entity of section 29 of the Act or of this Division does not affect the validity of any act, transaction, agreement, instrument, resolution or other thing.

Part 2‑3—Planning, performance and accountability

Division 1—Planning and budgeting

16E Corporate plan for Commonwealth entities

Guide to this section

The purpose of this section is to set out matters that the accountable authority of a Commonwealth entity must include in the entity’s corporate plan.

The corporate plan may also include other matters and, for some Commonwealth entities, the Act (see subsections 35(3) and (5)) or the entity’s enabling legislation may require that other matters be included in the plan.

A corporate plan is prepared for a single reporting period for a Commonwealth entity. However, each plan must cover at least 4 reporting periods: the reporting period for which the plan is prepared and at least the following 3 reporting periods.

This section is made for subsections 35(1) and (2) of the Act.

Period corporate plan must cover
(1) The corporate plan for a Commonwealth entity must cover a period of at least 4 reporting periods for the entity, starting on the first day of the reporting period for which the plan is prepared under paragraph 35(1)(a) of the Act.
Matters that must be included in corporate plan
(2) The following table sets out the matters that must be included in the corporate plan:

Matters to be included in a Commonwealth entity’s corporate plan
Item	Topic	Matters to be included
1	Introduction	The following: (a) a statement that the plan is prepared for paragraph 35(1)(b) of the Act; (b) the reporting period for which the plan is prepared; (c) the reporting periods covered by the plan.
2	Purposes	The purposes of the entity.
3	Environment	The environment in which the entity will operate for each reporting period covered by the plan.
4	Performance	For each reporting period covered by the plan, a summary of: (a) how the entity will achieve the entity’s purposes; and (b) how any subsidiary of the entity will contribute to achieving the entity’s purposes; and (c) how the entity’s performance will be measured and assessed in achieving the entity’s purposes, including any measures, targets and assessments that will be used to measure and assess the entity’s performance for the purposes of preparing the entity’s annual performance statements under section 16F.
5	Capability	The key strategies and plans that the entity will implement in each reporting period covered by the plan to achieve the entity’s purposes.
6	Risk oversight and management	A summary of the risk oversight and management systems of the entity for each reporting period covered by the plan (including any measures that will be implemented to ensure compliance with the finance law).

Corporate plan must be published
(3) The corporate plan must be published on the entity’s website by the last day of the second month of the reporting period for which the plan is prepared.
(4) However, if the accountable authority considers that the corporate plan contains information that:
(a) is confidential or commercially sensitive; or
(b) could prejudice national security;

then only so much of the corporate plan that does not contain that information must be published under subsection (3).
Corporate plan must be given to Ministers
(5) The corporate plan, and any version of the plan referred to in subsection (4), must be given to the responsible Minister and the Finance Minister:
(a) as soon as practicable after the plan is prepared; and
(b) before the plan, or the version, is published under subsection (3).

Variation of corporate plan
(6) If the corporate plan is varied during the reporting period for which the plan is prepared and the accountable authority of the entity considers that the variation is significant, then:
(a) this section applies to the plan as varied; and
(b) subsection (3) applies as if it requires the plan to be published as soon as practicable after the plan is prepared (instead of it requiring the plan to be published by the last day of the second month of the reporting period for which the plan is prepared).

Corporate plan for new entity
(7) If the entity is established at the start of, or during, the reporting period for which the plan is prepared, then subsection (3) applies as if it requires the plan to be published as soon as practicable after the plan is prepared (instead of it requiring the plan to be published by the last day of the second month of the reporting period for which the plan is prepared).

Division 2—Performance of Commonwealth entities

16F Annual performance statements for Commonwealth entities

Guide to this section

The purpose of this section is to set out matters that the accountable authority of a Commonwealth entity must include in the entity’s annual performance statements.

The annual performance statements may also include other matters and, for some Commonwealth entities, the entity’s enabling legislation may require that other matters be included in the performance statements.

A Commonwealth entity’s corporate plan and any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement for a reporting period set out how the entity’s performance will be measured and assessed in achieving the entity’s purposes in the reporting period. The entity’s annual performance statements, which set out the results of that measurement and assessment, are included in the entity’s annual report for the reporting period. The measurement and assessment relate only to that particular reporting period, even though the corporate plan sets out how the entity’s performance will be measured and assessed for at least 4 reporting periods.

This section is made for subsection 38(2) and paragraph 39(2)(b) of the Act.

Measuring and assessing entity’s performance
(1) In preparing the annual performance statements for a Commonwealth entity for a reporting period, the accountable authority of the entity must measure and assess the entity’s performance in achieving the entity’s purposes in the reporting period in accordance with the method of measuring and assessing the entity’s performance in the reporting period that was set out in the entity’s corporate plan, and in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement, that were prepared for the reporting period.
Note: Annual performance statements for a Commonwealth entity must be prepared for a reporting period for the entity and included in the entity’s annual report for that reporting period (see subsection 39(1) of the Act).

Matters that must be included in annual performance statements
(2) The following table sets out the matters that must be included in the annual performance statements for a Commonwealth entity:

Matters to be included in a Commonwealth entity’s annual performance statements
Item	Topic	Matters to be included
1	Statements	The following: (a) a statement that the performance statements are prepared for paragraph 39(1)(a) of the Act; (b) a statement specifying the reporting period for which the performance statements are prepared; (c) a statement that, in the opinion of the accountable authority of the entity, the performance statements: (i) accurately present the entity’s performance in the reporting period; and (ii) comply with subsection 39(2) of the Act.
2	Results	The results of the measurement and assessment referred to in subsection (1) of this section of the entity’s performance in the reporting period in achieving its purposes.
3	Analysis	An analysis of the factors that may have contributed to the entity’s performance in achieving its purposes in the reporting period, including any changes to: (a) the entity’s purposes, activities or organisational capability; or (b) the environment in which the entity operated; that may have had a significant impact on the entity’s performance in the reporting period.

Division 3—Audit Committee for Commonwealth entities

17 Audit committee for Commonwealth entities

Guide to this section

The purpose of this section is to set out minimum requirements relating to the audit committee for a Commonwealth entity to help ensure that the committee provides independent advice and assurance to the entity’s accountable authority. It is also to require the accountable authority to determine the functions the audit committee is to perform for the entity.

This section does not prevent the same audit committee performing functions for multiple Commonwealth entities.

This section is made for subsection 45(2) of the Act.

Functions of the audit committee
(1) The accountable authority of a Commonwealth entity must, by written charter, determine the functions of the audit committee for the entity.
(2) The functions must include reviewing the appropriateness of the accountable authority’s:
(a) financial reporting; and
(b) performance reporting; and
(c) system of risk oversight and management; and
(d) system of internal control;

for the entity.
Membership of the audit committee
(3) The audit committee must consist of at least 3 persons who have appropriate qualifications, knowledge, skills or experience to assist the committee to perform its functions.
(4) On and after 1 July 2015, the majority of the members of the audit committee must:
(a) for a non‑corporate Commonwealth entity—be persons who are not officials of the entity; or
(b) for a corporate Commonwealth entity—be persons who are not employees of the entity.

(4A) However, a person employed or engaged primarily for the purpose of being a member of the audit committee is to be treated, for the purpose of subsection (4), as not being an official or employee of the entity.
(5) Despite subsections (3) (4) and (4A), the following persons must not be a member of the audit committee:
(a) the accountable authority or, if the accountable authority has more than one member, the head (however described) of the accountable authority;
(b) the Chief Financial Officer (however described) of the entity;
(c) the Chief Executive Officer (however described) of the entity.

Division 3A—Annual report for Commonwealth entities

Subdivision A—Annual report for non‑corporate Commonwealth entities
17AA Guide to this Subdivision

The purpose of this Subdivision is to prescribe requirements for annual reports for non‑corporate Commonwealth entities.

These requirements were approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit on 2 May 2016.

This Subdivision is made for subsection 46(3) of the Act.

17AB Parliamentary standards of presentation
The annual report for a non‑corporate Commonwealth entity must comply with the guidelines for presenting documents to the Parliament.

17AC Plain English and clear design
(1) The annual report for a non‑corporate Commonwealth entity must be prepared having regard to the interests of the Parliament and any other persons who are interested in the annual report.
(2) Information included in the annual report must be relevant, reliable, concise, understandable and balanced, including through doing the following, where practicable:
(a) using clear design (for example, through headings and adequate spacing);
(b) defining acronyms and technical terms (for example, in a glossary);
(c) using tables, graphs, diagrams and charts;
(d) including any additional matters as appropriate.

17AD Specific requirements for annual reports
The annual report for a non‑corporate Commonwealth entity for a reporting period must include the following:
(a) a review by the accountable authority of the entity for the period;
(b) an overview of the entity for the period in accordance with section 17AE;
(c) a report on the performance of the entity for the period that includes:
(i) 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; and
(ii) a report on the financial performance of the entity for the period in accordance with section 17AF;
(d) information on the management and accountability of the entity for the period in accordance with section 17AG;
(e) the annual financial statements for the entity for the period in accordance with subsection 43(4) of the Act;
(f) the other mandatory information referred to in section 17AH;
(g) a letter of transmittal in accordance with section 17AI;
(h) aids to access in accordance with section 17AJ.
Note 1: The review by the accountable authority may include a summary of significant issues for the entity, an overview of the entity’s performance and financial results and an outlook for the next reporting period.
Note 2: Other legislation may require non‑corporate Commonwealth entities to include additional matters in the annual report. Guidance material for this section specifies some of that other legislation.
Note 3: For when the annual report must be given to the responsible Minister, see subsection 46(2) of the Act.

17AE Overview of the entity
(1) For the purposes of paragraph 17AD(b), the overview of the entity for the period must include:
(a) a description of the entity, including the following:
(i) the role and functions of the entity;
(ii) an outline of the organisational structure of the entity;
(iii) the outcomes and programmes administered by the entity during the period;
(iv) the purposes of the entity as included in the entity’s corporate plan for the period; and
(b) if the entity is a Department of State—an outline of the structure of the portfolio that includes the Department.

(2) If the outcomes and programmes administered by the entity during the period are not the same as the outcomes and programmes included in any Portfolio Budget Statement, Portfolio Additional Estimates Statement or other portfolio estimates statement that was prepared for the entity for the period, the report must set out and explain the reasons for the differences.

17AF Report on financial performance
(1) For the purposes of subparagraph 17AD(c)(ii), the report on the financial performance of the entity for the period must include:
(a) a discussion and analysis of the entity’s financial performance during the period; and
(b) a table summarising the total resources of the entity, and the total payments made by the entity, during the period.
Note 1: Guidance material for this section sets out the preferred format of the table mentioned in paragraph (1)(b).
Note 2: The annual performance statements (which deal with the non‑financial performance of the entity) are dealt with in section 16F of this rule.

(2) If there have been or may be significant changes in financial results during or after the reporting period, or from the previous reporting period, the annual report must describe those changes, including in relation to:
(a) 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
(b) any matter or circumstances that it can reasonably be anticipated will have a significant impact on the entity’s future operation or financial results.

17AG Information on management and accountability
(1) For the purposes of paragraph 17AD(d), this section sets out the requirements for the information on the management and accountability of the entity for the period that is to be included in the annual report.
Corporate governance
(2) The annual report must include the following:
(a) information on compliance with section 10 (which deals with preventing, detecting and dealing with fraud) in relation to the entity during the period;
(b) a certification by the accountable authority of the entity that:
(i) fraud risk assessments and fraud control plans have been prepared for the entity; and
(ii) 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 for the entity; and
(iii) all reasonable measures have been taken to deal appropriately with fraud relating to the entity;
(c) an outline of the structures and processes that are in place for the entity during the period to implement the principles and objectives of corporate governance;
(d) 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;
(e) if a statement is included under paragraph (d) of this subsection—an outline of the action that has been taken to remedy the non‑compliance.

External scrutiny
(3) The annual report must include information on the most significant developments during the period in external scrutiny of the entity, and the entity’s response to that scrutiny, including particulars of:
(a) judicial decisions, or decisions of administrative tribunals or the Australian Information Commissioner, made during the period that have had, or may have, a significant effect on the operations of the entity; and
(b) any report on the operations of the entity given during the period by:
(i) the Auditor‑General, other than a report under section 43 of the Act (which deals with the Auditor‑General’s audit of the annual financial statements for Commonwealth entities); or
(ii) a Committee of either House, or of both Houses, of the Parliament; or
(iii) the Commonwealth Ombudsman; and
(c) any capability reviews of the entity that were released during the period.

Management of human resources
(4) The annual report must include the following:
(a) an assessment of the entity’s effectiveness, at the end of the reporting period, in managing and developing its employees to achieve its objectives;
(b) statistics on the number of APS employees of the entity (including by reference to ongoing APS employees and non‑ongoing APS employees), at the end of that and the previous reporting period, in relation to each of the following:

(i) each classification level of the entity;
(ii) full‑time employees;
(iii) part‑time employees;
(iv) gender;
(v) location;
(vi) employees who identify as Indigenous;
(c) information on any enterprise agreements, individual flexibility arrangements, Australian workplace agreements, common law contracts or determinations under subsection 24(1) of the Public Service Act 1999, including:
(i) the number of SES employees and non‑SES employees of the entity covered by such agreements, arrangements, contracts or determinations during the period; and
(ii) the salary ranges available during the period for APS employees of the entity by classification level; and
(iii) a description of the range of non‑salary benefits provided during the period by the entity to its employees;
(d) if payments of performance pay are paid to APS employees of the entity—information on that performance pay, including the following:
(i) the number of APS employees of the entity at each classification level who received performance pay during the period;
(ii) the aggregated amount of such payments at each classification level;
(iii) the average amount of such payments, and the range of such payments, at each classification level;
(iv) the aggregate amount of such payments for the entity.

Assets management
(5) If managing assets is a significant part of the activities of the entity during the period, the annual report must include an assessment of the effectiveness of that management.
Purchasing
(6) The annual report must include an assessment of the entity’s performance during the period against the Commonwealth Procurement Rules.
Consultants
(7) The annual report must include the following:
(a) a summary statement of the following:
(i) the number of new contracts engaging consultants that were entered into during the period;
(ii) the total actual expenditure during the period on all such contracts (inclusive of GST);
(iii) the number of ongoing contracts engaging consultants that were entered into during a previous reporting period;
(iv) the total actual expenditure during the period on those ongoing contracts (inclusive of GST);
(b) a 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].”;
(c) a summary of:
(i) the policies of the entity on selecting and engaging consultants; and
(ii) the procedures of the entity for selecting consultants; and
(iii) the main categories of purposes for which consultants were engaged;
(d) a 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.”.

Australian National Audit Office access clauses
(8) If the accountable authority of the entity entered, during the period, into a contract that has a value of $100 000 or more (inclusive of GST) with a contractor, and that does not provide for the Auditor‑General to have access to the contractor’s premises, the annual report must include:
(a) the name of the contractor; and
(b) the purpose and value of the contract; and
(c) the reason why a clause allowing such access was not included in the contract.

Exempt contracts
(9) If a contract entered into during the period by the accountable authority of the entity, or a standing offer, with a value of more than $10 000 (inclusive of GST) has been exempted by the accountable authority from being published in AusTender because it would disclose exempt matters under the Freedom of Information Act 1982, the annual report must include:
(a) a statement that the contract or standing offer has been exempted; and
(b) the value of the contract or standing offer, to the extent that doing so does not disclose the exempt matters.

Procurement initiatives to support small business
(10) The annual report must include the following:
(a) a 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.”;
(b) an outline of the ways in which the procurement practices of the entity support small and medium enterprises;
(c) if 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.”.
Note: Paragraph 5.4 of the Commonwealth Procurement Rules deals with the requirements for procurement practices of Commonwealth entities to support small and medium enterprises.

17AH Other mandatory information
(1) For the purposes of paragraph 17AD(f), the other information that must be included in the annual report for the entity for the period is the following:
(a) either:
(i) a statement that “During [reporting period], [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.”; or
(ii) if the entity did not conduct any advertising campaigns during the period—a statement to that effect;
(b) a statement that “Information on grants awarded by [name of entity] during [reporting period] is available at [address of entity’s website].”;
(c) an outline of the mechanisms of the entity for reporting on disability, including a reference to the website where information in relation to those mechanisms can be found;
(d) a reference to the website where information on the entity’s information publication scheme under Part II of the Freedom of Information Act 1982 can be found;
(e) if a previous annual report for the entity contains any significant statement on a matter of fact which has proved to be wrong in a material respect—information correcting the record.

(2) Information required by an Act or instrument (other than the Act or this rule) to be included in the annual report must be included in one or more appendices to the report.

17AI Letter of transmittal
For the purposes of paragraph 17AD(g), the letter of transmittal for the annual report for the entity must:
(a) be signed by the accountable authority of the entity; and
(b) state that the annual report has been prepared for the purposes of:
(i) section 46 of the Act, which requires that an annual report be given to the entity’s responsible Minister for presentation to the Parliament; and
(ii) if the entity has enabling legislation that specifies additional requirements in relation to the annual report—that legislation; and
(c) be dated on the day the accountable authority approves the final text of the report for printing.

17AJ Aids to access
For the purposes of paragraph 17AD(h), the aids to access that must be included in the annual report for the entity are the following:
(a) a table of contents;
(b) an alphabetical index of the contents of the report (including any appendices);
(c) a glossary of any abbreviations and acronyms used in the report;
(d) the list of requirements as set out in Schedule 2 to this rule;
(e) details (for example the title, telephone number and email address) of the contact officer to whom enquiries for further information may be addressed;
(f) the address of the entity’s website;
(g) if the annual report is to be available electronically—the direct address for the annual report on the entity’s website.

Subdivision B—Annual report for corporate Commonwealth entities
17BA Guide to this Subdivision

The purpose of this Subdivision is to prescribe requirements for annual reports for corporate Commonwealth entities.

These requirements were approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit on 2 May 2016.

This Subdivision is made for subsection 46(3) of the Act.

17BB Approval of annual report by accountable authority
The annual report for a corporate Commonwealth entity must:
(a) be approved by the accountable authority of the entity; and
(b) be signed by the accountable authority, or a member of the accountable authority, of the entity; and
(c) include details of how and when approval of the annual report was given; and
(d) state that the accountable authority of the entity is responsible for preparing and giving the annual report to the entity’s responsible Minister in accordance with section 46 of the Act.

17BC Parliamentary standards of presentation
The annual report for a corporate Commonwealth entity must comply with the guidelines for presenting documents to the Parliament.

17BD Plain English and clear design
(1) The annual report for a corporate Commonwealth entity must be prepared having regard to the interests of the Parliament and any other persons who are interested in the annual report.
(2) Information included in the annual report must be relevant, reliable, concise, understandable and balanced, including through doing the following, where practicable:
(a) using clear design (for example, through headings and adequate spacing);
(b) defining acronyms and technical terms (for example, in a glossary);
(c) using tables, graphs, diagrams and charts;
(d) including any additional matters as appropriate.

17BE Contents of annual report
The annual report for a corporate Commonwealth entity for a reporting period must include the following:
(a) details of the legislation establishing the body;
(b) both of the following:
(i) a summary of the objects and functions of the entity as set out in the legislation;
(ii) the purposes of the entity as included in the entity’s corporate plan for the period;
(c) the names of the persons holding the position of responsible Minister or responsible Ministers during the period, and the titles of those responsible Ministers;
(d) any directions given to the entity by a Minister under an Act or instrument during the period;
(e) any government policy orders that applied in relation to the entity during the period under section 22 of the Act;
(f) if, during the period, the entity has not complied with a direction or order referred to in paragraph (d) or (e)—particulars of the non‑compliance;
(g) 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;
(h) 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;
(i) if a statement is included under paragraph (h) of this section—an outline of the action that has been taken to remedy the non‑compliance;
(j) information on the accountable authority, or each member of the accountable authority, of the entity during the period, including:
(i) the name of the accountable authority or member; and
(ii) the qualifications of the accountable authority or member; and
(iii) the experience of the accountable authority or member; and
(iv) for a member—the number of meetings of the accountable authority attended by the member during the period; and
(v) for a member—whether the member is an executive member or non‑executive member;
(k) an outline of the organisational structure of the entity (including any subsidiaries of the entity);
(l) an outline of the location (whether or not in Australia) of major activities or facilities of the entity;
(m) information in relation to the main corporate governance practices used by the entity during the period;
(n) the decision‑making process undertaken by the accountable authority for making a decision if:
(i) 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
(ii) the entity, and the other Commonwealth entity or the company, are related entities; and
(iii) 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);
(o) if the annual report includes information under paragraph (n):
(i) if there is only one transaction—the value of the transaction; and
(ii) if there is more than one transaction—the number of transactions and the aggregate of value of the transactions;
(p) any significant activities and changes that affected the operations or structure of the entity during the period;
(q) particulars of judicial decisions or decisions of administrative tribunals made during the period that have had, or may have, a significant effect on the operations of the entity;
(r) particulars of any report on the entity given during the period by:
(i) the Auditor‑General, other than a report under section 43 of the Act (which deals with the Auditor‑General’s audit of the annual financial statements for Commonwealth entities); or
(ii) a Committee of either House, or of both Houses, of the Parliament; or
(iii) the Commonwealth Ombudsman; or
(iv) the Office of the Australian Information Commissioner;
(s) if the accountable authority has been unable to obtain information from a subsidiary of the entity that is required to be included in the annual report—an explanation of the information that was not obtained and the effect of not having the information on the annual report;
(t) details of any indemnity that applied during the period to the accountable authority, any member of the accountable authority or officer of the entity against a liability (including premiums paid, or agreed to be paid, for insurance against the authority, member or officer’s liability for legal costs);
(u) an index identifying where the requirements of this section and section 17BF (if applicable) are to be found.
Note: Other legislation may require corporate Commonwealth entities to include additional matters in the annual report.

17BF Disclosure requirements for government business enterprises
Changes in financial conditions and community service obligations
(1) The annual report for a reporting period for a government business enterprise that is a corporate Commonwealth entity must include the following information:
(a) an assessment of:
(i) significant changes in the entity’s overall financial structure and financial condition during the period; and
(ii) any events or risks that could cause financial information that is reported not to be indicative of future operations or financial condition;
(b) dividends paid or recommended in relation to the period;
(c) details of any community service obligations the government business enterprise has, including:
(i) an outline of actions the government business enterprise has taken to fulfil those obligations; and
(ii) an assessment of the cost of fulfilling those obligations.

Information that is commercially prejudicial
(2) However, information may be excluded if the accountable authority of the government business enterprise believes, on reasonable grounds, that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise. The annual report must state whether such information has been excluded.

Division 4—Special reporting requirements

17A Commonwealth entities ceasing to exist or functions transferred

Guide to this section

The purpose of this section is to set out requirements relating to reporting that apply when a Commonwealth entity ceases to exist or when its functions are transferred to another Commonwealth entity.

This section is made for paragraph 102(1)(h) of the Act.

Commonwealth entity ceases to exist
(1) If a Commonwealth entity (the old entity) ceases to exist, then the accountable authority of another Commonwealth entity nominated by the Finance Minister must prepare:
(a) the annual performance statements for the old entity; and
(b) the annual financial statements for the old entity; and
(c) the annual report for the old entity;

that the accountable authority of the old entity would have been required to prepare under the Act if the old entity had not ceased to exist.
(2) Subsection (1) applies only to the extent that the old entity’s functions are not transferred to one or more other Commonwealth entities.
Note: See subsection (3) for when a function of the old entity is transferred to another Commonwealth entity.

Transfer of Commonwealth entity’s functions
(3) If a function of a Commonwealth entity (the old entity) is transferred to one or more other Commonwealth entities, either because the old entity ceases to exist or for any other reason, then the accountable authority of the entity or entities to which the function has been transferred must prepare:
(a) the annual performance statements for the old entity that relate to that function; and
(b) the annual financial statements for the old entity that relate to that function; and
(c) the annual report for the old entity that relate to that function;

that the accountable authority of the old entity would have been required to prepare under the Act if the function had not been transferred.
(4) Despite subsection (3), if the Finance Minister nominates another Commonwealth entity to prepare for the old entity the statements and report mentioned in that subsection, the nominated entity must prepare the statements and report, instead of the entity or entities to which the function has been transferred.

Part 2‑4—Use and management of public resources

Division 1—Commitments of relevant money

18 Approving commitments of relevant money

Guide to this section

The accountable authority responsible for relevant money has a duty under section 15 of the Act to promote the proper use of the money (i.e. the efficient, effective, economical and ethical use of the money). This duty applies when it approves commitments of relevant money.

If the accountable authority delegates its power to approve commitments of the money to an official, or otherwise authorises an official to exercise that power, the accountable authority still needs to comply with its duty to promote the proper use of the money. Some of the ways it may do this when the official is exercising the power is to impose conditions in the delegation or authorisation, give directions about the exercise of that power, or give instructions to the official about the proper use of that money.

The purpose of this section is to require the accountable authority, or an official, to make a record when the authority or official approves a commitment of relevant money.

It is also to emphasise the following 2 points:

• If the official is acting under a delegation or authorisation by the accountable authority when approving a commitment of relevant money, the official must exercise the power consistently with the accountable authority’s delegation or authorisation. For example, if the accountable authority specifies conditions in the delegation or authorisation, or gives directions, about the proper use of the money, then the official must comply with those conditions or directions.
• The official must comply with any instructions (including instructions about proper use of the money) given by the accountable authority.

The official must also comply with his or her duties under sections 25 to 29 of the Act (which are about the general duties of officials) when approving a commitment of relevant money. In particular, sections 25 and 26 of the Act require the official to act with care and diligence, and for a proper purpose, when approving those commitments. (As accountable authorities are also officials, those duties apply to them too when approving commitments of relevant money.)

(ii) the functions of the Chief Executive Officer referred to in section 11 of that Act;
(iii) the function of the Advisory Council referred to in section 30 of that Act;
(iv) the functions of a committee established under section 42 of that Act.

5 Australian Public Service Commission
For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the Australian Public Service Commissioner;
(ii) the staff assisting the Australian Public Service Commissioner referred to in subsection 40(2) of the Public Service Act 1999; and
(b) the listed entity is to be known as the Australian Public Service Commission; and
(c) the Australian Public Service Commissioner is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include the functions of the Australian Public Service Commissioner referred to in section 41 of that Act.

6 Australian Security Intelligence Organisation
For the purposes of the finance law:
(a) the Australian Security Intelligence Organisation is a listed entity; and
(b) the Director‑General of Security is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Director‑General of Security;
(ii) persons employed under the Australian Security Intelligence Organisation Act 1979;
(iii) persons made available by a Commonwealth entity, a State or Territory, or an authority of a State or Territory, to perform services for the Australian Security Intelligence Organisation; and
(d) the purposes of the listed entity include the functions or powers conferred on the Australian Security Intelligence Organisation by or under that Act or any other law of the Commonwealth.

7 Australian Taxation Office
For the purposes of the finance law:
(a) the following combination of bodies and persons is a listed entity:
(i) the Commissioner of Taxation;
(ii) the Tax Practitioners Board;
(iii) the Australian Charities and Not‑for‑profits Commission (the ACNC);
(iv) the Australian Charities and Not‑for‑profits Commission Advisory Board (the ACNC Advisory Board); and
(b) the listed entity is to be known as the Australian Taxation Office; and
(c) the Commissioner of Taxation is the accountable authority of the listed entity; and
(d) the following persons are officials of the listed entity:
(i) the Commissioner of Taxation;
(ii) the Second Commissioners of Taxation;
(iii) the staff assisting the Commissioner of Taxation referred to in section 4A of the Taxation Administration Act 1953;
(iv) the members of the Tax Practitioners Board;
(v) APS employees whose services are made available to the Tax Practitioners Board under section 60‑80 of the Tax Agent Services Act 2009;
(vi) the Commissioner of the ACNC;
(vii) the staff assisting the Commissioner of the ACNC referred to in section 120‑5 of the Australian Charities and Not‑for‑profits Commission Act 2012 (the ACNC Act);
(viii) consultants engaged under section 120‑10 of the ACNC Act;
(ix) the members of the ACNC Advisory Board; and
(e) the purposes of the listed entity include the following:
(i) the functions conferred on the Commissioner of Taxation by or under the Taxation Administration Act 1953 or any other law of the Commonwealth;
(ii) the functions of the Tax Practitioners Board referred to in section 60‑15 of the Tax Agent Services Act 2009;
(iii) the function of the ACNC referred to in section 105‑15 of the ACNC Act;
(iv) the functions of the Commissioner of the ACNC referred to in sections 110‑5 and 110‑10 of the ACNC Act;
(v) the functions of the ACNC Advisory Board referred to in section 135‑15 of the ACNC Act.

8 Corporations and Markets Advisory Committee
For the purposes of the finance law:
(a) the Corporations and Markets Advisory Committee (CAMAC) is a listed entity; and
(b) the Convenor of CAMAC is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Convenor;
(ii) the other members of CAMAC;
(iii) a member of the staff of CAMAC referred to in subsection 156(1) or (3) of the Australian Securities and Investments Commission Act 2001;
(iv) consultants engaged under section 157 of that Act;
(v) persons whose services are made available to CAMAC under section 158 of that Act; and
(d) the purposes of the listed entity include the functions of CAMAC referred to in section 148 of that Act.

10 Digital Transformation Agency
(1) For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the person occupying, or performing the duties of, the office known as the Chief Executive Officer of the Digital Transformation Agency;
(ii) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer; and
(b) the listed entity is to be known as the Digital Transformation Agency; and
(c) the Chief Executive Officer is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include the following:
(i) providing strategic and policy leadership on whole of government and shared information and communications technology (ICT) and digital service delivery, including ICT procurement policy;
(ii) designing, developing, coordinating, delivering and monitoring policies, standards and delivery platforms for whole of government and shared ICT and digital service delivery;
(iii) coordinating the funding of whole of government and shared ICT and digital service delivery platforms;
(iv) managing a whole of government ICT program management office which will oversee all significant ICT and digital investments;
(v) providing advice to the Minister on whole of government and shared ICT and digital service delivery proposals;
(vi) undertaking other relevant tasks as the Minister may require from time to time.

(2) This clause is repealed at the end of 30 June 2020.

11 Geoscience Australia
For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the person occupying, or performing the duties of, the office known as the Chief Executive Officer of Geoscience Australia;
(ii) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer; and
(b) the listed entity is to be known as Geoscience Australia; and
(c) the Chief Executive Officer is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include informing government, industry and community decisions on the economic, social and environmental management of the nation’s natural resources through enabling access to geoscientific and spatial information.

12 IP Australia
For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the person occupying, or performing the duties of, the office known as the Director‑General of IP Australia;
(ii) persons engaged under the Public Service Act 1999 to assist the Director‑General; and
(b) the listed entity is to be known as IP Australia; and
(c) the Director‑General is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include increasing innovation, investment and trade in Australia, and by Australians overseas, through the administration of the registrable intellectual property rights system, promoting public awareness and industry engagement, and advising government.

14 National Competition Council
For the purposes of the finance law:
(a) the National Competition Council (the NCC) is a listed entity; and
(b) the Council President of the NCC is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Council President;
(ii) the other Councillors of the NCC;
(iii) the staff referred to in subsection 29M(1) of the Competition and Consumer Act 2010;
(iv) consultants engaged under section 29N of that Act; and
(d) the purposes of the listed entity include the functions of the NCC referred to in section 29B of that Act.

15 National Mental Health Commission
For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the commissioners of the National Mental Health Commission;
(ii) the Chief Executive Officer of the National Mental Health Commission;
(iii) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer; and
(b) the listed entity is to be known as the National Mental Health Commission; and
(c) the Chief Executive Officer is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include the following:
(i) to manage, administer and release publically the Annual National Report Card on Mental Health and Suicide Prevention;
(ii) to develop, collate and analyse data and reports with a particular focus on ensuring a cross sectoral perspective is taken to mental health reform;
(iii) to provide mental health policy advice to the Australian Government, in consultation with relevant agencies;
(iv) to engage consumers and carers in mental health policy and service improvements;
(v) to build relationships with stakeholders including service providers, government agencies, researchers, academics, and State and Territory Governments, to inform the work of the National Mental Health Commission;
(vi) to undertake other relevant tasks as the responsible Minister may require from time to time.

16 Office of the Auditing and Assurance Standards Board
For the purposes of the finance law:
(a) the Office of the Auditing and Assurance Standards Board is a listed entity; and
(b) the Chair of the Auditing and Assurance Standards Board (the AUASB) is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Chair of the AUASB;
(ii) the other members of the AUASB;
(iii) the staff of the Office referred to in subsection 236DC(1) of the Australian Securities and Investments Commission Act 2001;
(iv) members of committees, advisory panels or consultative groups established under subsection 227AB(2) or 227B(2) of that Act;
(v) consultants engaged under subsection 236DD(1) of that Act;
(vi) persons whose services are made available to the Office under subsection 236DD(3) of that Act; and
(d) the purposes of the listed entity include the following:
(i) the functions of the Office referred to in section 227AB of that Act;
(ii) the functions of the AUASB referred to in section 227B of that Act.

17 Office of the Australian Accounting Standards Board
For the purposes of the finance law:
(a) the Office of the Australian Accounting Standards Board is a listed entity; and
(b) the Chair of the Australian Accounting Standards Board (the AASB) is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Chair of the AASB;
(ii) the other members of the AASB;
(iii) the staff of the Office referred to in subsection 235E(1) of the Australian Securities and Investments Commission Act 2001;
(iv) members of committees, advisory panels or consultative groups established under subsection 226A(2) or 227(3) of that Act;
(v) consultants engaged under subsection 235F(1) of that Act;
(vi) persons whose services are made available to the Office under subsection 235F(3) of that Act; and
(d) the purposes of the listed entity include the following:
(i) the functions of the Office referred to in section 226A of that Act;
(ii) the functions of the AASB referred to in section 227 of that Act.

17A Office of the Fair Work Building Industry Inspectorate
For the purposes of the finance law:
(a) the Office of the Fair Work Building Industry Inspectorate is a listed entity; and
(b) the Director of the Fair Work Building Industry Inspectorate is the accountable authority of the Office; and
(c) the following persons are officials of the Office:
(i) the Director;
(ii) the staff of the Office referred to in section 26K of the Fair Work (Building Industry) Act 2012;
(iii) persons whose services are made available to the Director under section 26L of that Act;
(iv) consultants engaged under section 26M of that Act; and
(d) the purposes of the Office include the functions of the Director referred to in section 10 of that Act.

18 Office of the Fair Work Ombudsman
For the purposes of the finance law:
(a) the Office of the Fair Work Ombudsman is a listed entity; and
(b) the Fair Work Ombudsman is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Fair Work Ombudsman;
(ii) the Fair Work Inspectors;
(iii) the staff of the Office referred to in section 697 of the Fair Work Act 2009;
(iv) persons whose services are made available to the Fair Work Ombudsman under section 698 of that Act;
(v) consultants engaged under section 699 of that Act; and
(d) the purposes of the listed entity include the following:
(i) the functions of the Fair Work Ombudsman referred to in section 682 of that Act;
(ii) the functions of the Fair Work Inspectors under Subdivision D of Division 3 of Part 5‑2 of that Act.

20 Royal Australian Mint
For the purposes of the finance law:
(a) the following group of persons is a listed entity:
(i) the person occupying, or performing the duties of, the office known as the Chief Executive Officer of the Royal Australian Mint;
(ii) persons engaged under the Public Service Act 1999 to assist the Chief Executive Officer;
(iii) other persons engaged to assist the Chief Executive Officer; and
(b) the listed entity is to be known as the Royal Australian Mint; and
(c) the Chief Executive Officer is the accountable authority of the listed entity; and
(d) the persons referred to in paragraph (a) are officials of the listed entity; and
(e) the purposes of the listed entity include ensuring the coinage needs of the Australian economy, collectors and foreign countries are met through the manufacture and sale of circulating coins, collector coins and other minted like products.

21 Seafarers Safety, Rehabilitation and Compensation Authority
For the purposes of the finance law:
(a) the Seafarers Safety, Rehabilitation and Compensation Authority is a listed entity; and
(b) the Chairperson of the Authority is the accountable authority of the listed entity; and
(c) the following persons are officials of the listed entity:
(i) the Chairperson;
(ii) persons whose services are made available to the Authority under subsection 72A(2) of the Safety, Rehabilitation and Compensation Act 1988;
(iii) if, under subsection 125(1) of the Seafarers Rehabilitation and Compensation Act 1992, the Authority delegates any of its functions or powers to the Chief Executive Officer of Comcare—the Chief Executive Officer of Comcare; and
(d) the purposes of the listed entity include the following:
(i) the functions of the Authority referred to in section 104 of the Seafarers Rehabilitation and Compensation Act 1992;
(ii) the functions of the Authority referred to in section 9 of the Occupational Health and Safety (Maritime Industry) Act 1993.

Schedule 2—List of requirements

Note: See paragraph 17AJ(d).

1 Guide to this Schedule

Guide to this Schedule

The purpose of this Schedule is to set out, for the purposes of paragraph 17AJ(d), the list of requirements to be included in a non‑corporate Commonwealth entity’s annual report for a reporting period.

This Schedule is made for subsection 46(3) of the Act.

PGPA Rule Reference	Part of Report	Description	Requirement
17AD(g)	Letter of transmittal
17AI	A 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)	Table of contents.	Mandatory
17AJ(b)	Alphabetical index.	Mandatory
17AJ(c)	Glossary of abbreviations and acronyms.	Mandatory
17AJ(d)	List of requirements.	Mandatory
17AJ(e)	Details of contact officer.	Mandatory
17AJ(f)	Entity’s website address.	Mandatory
17AJ(g)	Electronic address of report.	Mandatory
17AD(a)	Review by accountable authority
17AD(a)	A review by the accountable authority of the entity.	Mandatory
17AD(b)	Overview of the entity
17AE(1)(a)(i)	A description of the role and functions of the entity.	Mandatory
17AE(1)(a)(ii)	A description of the organisational structure of the entity.	Mandatory
17AE(1)(a)(iii)	A description of the outcomes and programmes administered by the entity.	Mandatory
17AE(1)(a)(iv)	A description of the purposes of the entity as included in corporate plan.	Mandatory
17AE(1)(b)	An outline of the structure of the portfolio of the entity.	Portfolio departments ‑ mandatory
17AE(2)	Where the outcomes and programmes 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); 16F	Annual 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)	A discussion and analysis of the entity’s financial performance.	Mandatory
17AF(1)(b)	A table summarising the total resources and total payments of the entity.	Mandatory
17AF(2)	If 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)	Information on compliance with section 10 (fraud systems)	Mandatory
17AG(2)(b)(i)	A certification by accountable authority that fraud risk assessments and fraud control plans have been prepared.	Mandatory
17AG(2)(b)(ii)	A 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)	A certification by accountable authority that all reasonable measures have been taken to deal appropriately with fraud relating to the entity.	Mandatory
17AG(2)(c)	An outline of structures and processes in place for the entity to implement principles and objectives of corporate governance.	Mandatory
17AG(2)(d) – (e)	A statement of significant issues reported to Minister under paragraph 19(1)(e) of the Act that relates to non‑compliance with Finance law and action taken to remedy non‑compliance.	If applicable, Mandatory
*External Scrutiny*
17AG(3)	Information on the most significant developments in external scrutiny and the entity’s response to the scrutiny.	Mandatory
17AG(3)(a)	Information 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)	Information on any reports on operations of the entity by the Auditor‑General (other than report under section 43 of the Act), a Parliamentary Committee, or the Commonwealth Ombudsman.	If applicable, Mandatory
17AG(3)(c)	Information on any capability reviews on the entity that were released during the period.	If applicable, Mandatory
*Management of Human Resources*
17AG(4)(a)	An assessment of the entity’s effectiveness in managing and developing employees to achieve entity objectives.	Mandatory
17AG(4)(b)	Statistics on the entity’s APS employees on an ongoing and non‑ongoing basis; including the following: · Statistics on staffing classification level; · Statistics on full‑time employees; · Statistics on part‑time employees; · Statistics on gender; · Statistics on staff location; · Statistics on employees who identify as Indigenous.	Mandatory
17AG(4)(c)	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)	Information on the number of SES and non‑SES employees covered by agreements etc identified in paragraph 17AG(4)(c).	Mandatory
17AG(4)(c)(ii)	The salary ranges available for APS employees by classification level.	Mandatory
17AG(4)(c)(iii)	A description of non‑salary benefits provided to employees.	Mandatory
17AG(4)(d)(i)	Information on the number of employees at each classification level who received performance pay.	If applicable, Mandatory
17AG(4)(d)(ii)	Information on aggregate amounts of performance pay at each classification level.	If applicable, Mandatory
17AG(4)(d)(iii)	Information on the average amount of performance payment, and range of such payments, at each classification level.	If applicable, Mandatory
17AG(4)(d)(iv)	Information on aggregate amount of performance payments.	If applicable, Mandatory
*Assets Management*
17AG(5)	An assessment of effectiveness of assets management where asset management is a significant part of the entity’s activities.	If applicable, mandatory
*Purchasing*
17AG(6)	An assessment of entity performance against the Commonwealth Procurement Rules.	Mandatory
*Consultants*
17AG(7)(a)	A 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)	A 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)	A 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)	A 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)	If an entity entered into a contract with a value of more than $100 000 (inclusive of GST) and the contract did not provide the Auditor‑General 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)	If 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)	A 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)	An outline of the ways in which the procurement practices of the entity support small and medium enterprises.	Mandatory
17AG(10)(c)	If 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)	Inclusion of the annual financial statements in accordance with subsection 43(4) of the Act.	Mandatory
17AD(f)	Other Mandatory Information
17AH(1)(a)(i)	If 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)	If the entity did not conduct advertising campaigns, a statement to that effect.	If applicable, Mandatory
17AH(1)(b)	A 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)	Outline of mechanisms of disability reporting, including reference to website for further information.	Mandatory
17AH(1)(d)	Website reference to where the entity’s Information Publication Scheme statement pursuant to Part II of FOI Act can be found.	Mandatory
17AH(1)(e)	Correction of material errors in previous annual report	If applicable, mandatory
17AH(2)	Information required by other legislation	Mandatory

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub‑subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev…) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub‑Ch = Sub‑Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3—Legislation history

Name	Registration	Commencement	Application, saving and transitional provisions
Public Governance, Performance and Accountability Rule 2014	30 June 2014 (F2014L00911)	1 July 2014 (s 2)
Public Governance, Performance and Accountability Legislation Amendment Rule 2014	18 Sept 2014 (F2014L01244)	19 Sept 2014 (s 2)	—
Public Governance, Performance and Accountability Legislation Amendment (RBA and Other Measures) Rule 2014	28 Nov 2014 (F2014L01598)	29 Nov 2014 (s 2)	—
Public Governance, Performance and Accountability Legislation Amendment Rule 2014 (No. 2)	9 Jan 2015 (F2015L00027)	Sch 1 (item 1): 10 Jan 2015 (s 2 item 2)	—
Public Governance, Performance and Accountability Legislation Amendment (Office of the Fair Work Building Industry Inspectorate) Rule 2015	30 Jan 2015 (F2015L00086)	Sch 1 (item 3): 1 Feb 2015 (s 2 item 2)	—
Public Governance, Performance and Accountability Amendment (Corporate Plans and Annual Performance Statements) Rule 2015	24 Apr 2015 (F2015L00592)	25 Apr 2015 (s 2)	—
Public Governance, Performance and Accountability Legislation Amendment (Officials and Other Measures) Rule 2015	23 June 2015 (F2015L00887)	Sch 1 (items 1–5): 1 July 2015 (s 2(1) item 2) Sch 1 (items 7–10): 24 June 2015 (s 2(1) item 3)	—
Public Governance, Performance and Accountability Amendment (Listed Entities and Receipts) Rule 2015	24 June 2015 (F2015L00929)	1 July 2015 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (CSC) Rule 2016	12 Apr 2016 (F2016L00504)	13 Apr 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (Non‑corporate Commonwealth Entity Annual Reporting) Rule 2016	6 May 2016 (F2016L00691)	7 May 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (Corporate Commonwealth Entity Annual Reporting) Rule 2016	6 May 2016 (F2016L00693)	7 May 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (Commonwealth Company Annual Reporting) Rule 2016	6 May 2016 (F2016L00696)	7 May 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability (Establishing Old Parliament House) Rule 2016	9 May 2016 (F2016L00739)	Sch 1: 1 July 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (Miscellaneous Measures No. 1) Rule 2016	28 Sept 2016 (F2016L01531)	29 Sept 2016 (s 2(1) item 1)	—
Public Governance, Performance and Accountability Amendment (Digital Transformation Agency) Rule 2016	17 Nov 2016 (F2016L01772)	18 Nov 2016 (s 2(1) item 1)	—

Endnote 4—Amendment history

Provision affected	How affected
Chapter 1
Part 1‑1
Division 1
s 2.............................................	rep LIA s 48D
Division 2
s 4.............................................	am F2016L00504; F2016L00691; F2016L00693; F2016L00696
Part 1‑2
s 5.............................................	am F2015L00027; F2015L00929
Chapter 2
Part 2‑1
s 9.............................................	am F2015L00887; F2015L00929
Subdivision D
s 16A........................................	am F2014L01244
s 16B........................................	am F2014L01244; F2016L01531
Part 2‑3
Division 1	`
Division 1 heading....................	rs F2015L00592
s 16E........................................	ad F2015L00592
Division 2
Division 2.................................	ad F2015L00592
s 16F.........................................	ad F2015L00592
am F2016L00691
Division 3
Division 3 heading....................	ad F2015L00592
s 17...........................................	am F2015L00887
Division 3A
Division 3A..............................	ad F2016L00691
Subdivision A
s 17AA.....................................	ad F2016L00691
s 17AB......................................	ad F2016L00691
s 17AC......................................	ad F2016L00691
s 17AD.....................................	ad F2016L00691
s 17AE......................................	ad F2016L00691
s 17AF......................................	ad F2016L00691
s 17AG.....................................	ad F2016L00691
s 17AH.....................................	ad F2016L00691
am F2016L01531
s 17AI.......................................	ad F2016L00691
s 17AJ.......................................	ad F2016L00691
Subdivision B
Subdivision B...........................	ad F2016L00693
s 17BA......................................	ad F2016L00693
s 17BB......................................	ad F2016L00693
s 17BC......................................	ad F2016L00693
s 17BD......................................	ad F2016L00693
s 17BE......................................	ad F2016L00693
s 17BF......................................	ad F2016L00693
Division 4
Division 2 heading....................	rep F2015L00592
Division 4 heading....................	ad F2015L00592
s 17A........................................	am F2016L00691
Part 2‑4
Division 2
Division 2 heading....................	rs F2016L00504
Subdivision A
s 18A........................................	ad F2016L00504
ed C9
Subdivision B
Subdivision B heading..............	ad F2016L00504
Division 6
s 24...........................................	am F2014L01598; F2015L00887
Part 2‑5
s 27...........................................	am F2015L00929; F2016L01531
Chapter 3
Part 3-1
Part 3-1 heading........................	ad F2016L00696
s 27A........................................	ad F2015L00592
Part 3-2
Part 3-2 heading........................	ad F2016L00696
Part 3-3
Part 3-3.....................................	ad F2016L00696
s 28A........................................	ad F2016L00696
s 28B........................................	ad F2016L00696
s 28C........................................	ad F2016L00696
s 28D........................................	ad F2016L00696
s 28E........................................	ad F2016L00696
s 28F.........................................	ad F2016L00696
Chapter 4
s 28A........................................	ad F2016L00504
renum ed C9
s 29AA (prev s 28A)
s 30...........................................	am F2016L00739
Chapter 5
Chapter 5..................................	ad F2016L00691
Part 1
s 31...........................................	ad F2016L00691
Part 2
Part 2........................................	ad F2016L00693
s 32...........................................	ad F2016L00693
Part 3
Part 3........................................	ad F2016L00696
s 33...........................................	ad F2016L00696
Schedule 1
c 9.............................................	rep F2016L01531
c 10...........................................	rs F2015L00929; F2016L01772
rep 30 June 2020 (Sch 1 c 10)
c 13...........................................	rep F2015L00929
c 17A........................................	ad F2015L00086
c 19...........................................	rep F2016l00739
c 21...........................................	am F2014L01598
Schedule 2
Schedule 2................................	ad F2016L00691
c 1.............................................	ad F2016L00691
Schedule 2 Table.......................	ad F2016L00691
am F2016L01531