List of requirements

List of requirements

Description Requirement
Letter of transmittal Mandatory
Table of contents Mandatory
Index Mandatory
Glossary Mandatory
Contact officer(s) Mandatory
Internet home page address and Internet address for report Mandatory

Review by Secretary

Description Requirement
Review by departmental secretary Mandatory
Summary of significant issues and developments Suggested
Overview of department’s performance and financial results Suggested
Outlook for following year Suggested
Significant issues and developments – portfolio Portfolio departments – suggested

Departmental Overview

Description Requirement
Role and functions Mandatory
Organisational structure Mandatory
Outcome and programme structure Mandatory
Where outcome and programme structures differ from PB Statements/ PAES or other portfolio statements accompanying any other additional appropriation bills (other portfolio statements), details of variation and reasons for change Mandatory
Portfolio structure Portfolio departments – mandatory

Report on Performance

Description Requirement
Review of performance during the year in relation to programmes and contribution to outcomes
Outcome 1, Outcome 2, Outcome 3
Actual performance in relation to deliverables and KPIs set out in PB Statements/ PAES or other portfolio statements
Outcome 1, Outcome 2, Outcome 3
Where performance targets differ from the PBS/ PAES, details of both former and new targets, and reasons for the change
Outcome 1, Outcome 2, Outcome 3
Narrative discussion and analysis of performance
Outcome 1, Outcome 2, Outcome 3
Trend information
Outcome 1, Outcome 2, Outcome 3
Significant changes in nature of principal functions/services Suggested
Performance of purchaser/provider arrangements If applicable, suggested
Factors, events or trends influencing departmental performance
Outcome 1Outcome 2Outcome 3
Contribution of risk management in achieving objectives Suggested
Performance against service charter customer service standards, complaints data, and the department’s response to complaints If applicable, mandatory
Discussion and analysis of the department’s financial performance Mandatory
Discussion of any significant changes in financial results from the prior year, from budget or anticipated to have a significant impact on future operations Mandatory
Agency resource statement and summary resource tables by outcomes Mandatory

Management and Accountability
Corporate Governance

Description Requirement
Agency heads are required to certify that their agency complies with the ‘Commonwealth Fraud Control Guidelines’ Mandatory
Statement of the main corporate governance practices in place Mandatory
Names of the senior executive and their responsibilities Suggested
Senior management committees and their roles Suggested
Corporate and operational plans and associated performance reporting and review Suggested
Internal audit arrangements including approach adopted to identifying areas of significant financial or operational risk and arrangements to manage those risks Suggested
Policy and practices on the establishment and maintenance of appropriate ethical standards Suggested
How nature and amount of remuneration for SES officers is determined Suggested

External Scrutiny

Description Requirement
Significant developments in external scrutiny Mandatory
Judicial decisions and decisions of administrative tribunals and by the Australian Information Commissioner Mandatory
Reports by the Auditor-General, a Parliamentary Committee,. the Commonwealth Ombudsman or an agency capability review Mandatory

Management of Human Resources

Description Requirement
Assessment of effectiveness in managing and developing human resources to achieve departmental objectives Mandatory
Workforce planning, staff retention and turnover Suggested
Impact and features of enterprise or collective agreements, individual flexibility arrangements (IFAs), determinations, common law contracts and Australian Workplace Agreements (AWAs) Suggested
Training and development undertaken and its impact Suggested
Work health and safety performance Suggested
Productivity gains Suggested
Statistics on staffing Mandatory
Enterprise or collective agreements, IFAs, determinations, common law contracts and AWAs Mandatory
Performance pay Mandatory

Assets management

Description Requirement
Assessment of effectiveness of assets management If applicable, mandatory


Description Requirement
Assessment of purchasing against core policies and principles Mandatory


Description Requirement
The annual report must include a summary statement detailing the number of new consultancy services contracts let during the year; the total actual expenditure on all new consultancy contracts let during the year (inclusive of GST); the number of ongoing consultancy contracts that were active in the reporting year; and the total actual expenditure in the reporting year on the ongoing consultancy contracts (inclusive of GST). The annual report must include a statement noting that information on contracts and consultancies is available through the AusTender website. Mandatory

Australian National Audit Office Access Clauses

Description Requirement
Absence of provisions in contracts allowing access by the Auditor-General Mandatory

Exempt contracts

Description Requirement
Contracts exempted from publication in AusTender Mandatory

Financial Statements

Description Requirement
Financial Statements Mandatory

Other Mandatory Information

Description Requirement
Work health and safety (Schedule 2, Part 4 of the Work Health and Safety Act 2011) Mandatory
Advertising and Market Research (Section 311A of the Commonwealth Electoral Act 1918) and statement on advertising campaigns Mandatory
Ecologically sustainable development and environmental performance (Section 516A of the Environment Protection and Biodiversity Conservation Act 1999) Mandatory
Compliance with the agency’s obligations under the Carer Recognition Act 2010 If applicable, mandatory
Grant programmes Mandatory
Disability reporting – explicit and transparent reference to agency‑level information available through other reporting mechanisms Mandatory
Information Publication Scheme statement Mandatory
Correction of material errors in previous annual report If applicable, mandatory
Agency Resource Statements and Resources for Outcomes Mandatory
List of Requirements Mandatory