Federal Register of Legislation - Australian Government

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Rules/Other as made
This instrument amends the Public Governance, Performance and Accountability Rule 2014 to prescribe that the annual reports of Commonwealth entities and companies are to be published using the digital reporting tool administered by the Finance Minister as soon as practicable after the annual report has been presented to the Parliament.
Administered by: Finance
Registered 04 Apr 2019
Tabling HistoryDate
Tabled HR02-Jul-2019
Tabled Senate02-Jul-2019
Date of repeal 17 Sep 2019
Repealed by Division 1 of Part 3 of Chapter 3 of the Legislation Act 2003
Table of contents.

Commonwealth Coat of Arms of Australia

 

Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019

I, Mathias Cormann, Minister for Finance and the Public Service, make the following Rules.

Dated   4 April 2019

Mathias Cormann

Minister for Finance and the Public Service

 

 

  

  


Contents

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

Schedule 1—Amendments                                                                                                                          2

Public Governance, Performance and Accountability Rule 2014                                               2

 


1  Name

                   This instrument is the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The day after this instrument is registered.

5 April 2019

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Public Governance, Performance and Accountability Act 2013.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

  

Public Governance, Performance and Accountability Rule 2014

1  Section 17AA

Omit “2 May 2016”, substitute “1 April 2019”.

2  After section 17AB

Insert:

17ABA  Annual report to be published using digital reporting tool

                   As soon as practicable after the annual report for a non‑corporate Commonwealth entity has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.

3  After paragraph 17AE(1)(a)

Insert:

                    (aa)  information on the accountable authority, or each member of the accountable authority, of the entity during the period, including the following:

                              (i)  the name of the accountable authority or member;

                             (ii)  the position title of the accountable authority or member;

                            (iii)  the period as the accountable authority or member within the reporting period; and

4  After paragraph 17AG(4)(a)

Insert:

                    (aa)  statistics on the number of employees of the entity (including by reference to ongoing and non‑ongoing employees), at the end of that and the previous reporting period, in relation to each of the following:

                              (i)  full‑time employees;

                             (ii)  part‑time employees;

                            (iii)  gender;

                            (iv)  location;

5  Section 17BA

Omit “2 May 2016”, substitute “1 April 2019”.

6  After section 17BC

Insert:

17BCA  Annual report to be published using digital reporting tool

                   As soon as practicable after the annual report for a corporate Commonwealth entity has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.

7  After paragraph 17BE(k)

Insert:

                   (ka)  statistics on the number of employees of the entity (including by reference to ongoing and non‑ongoing employees), at the end of that and the previous reporting period, in relation to each of the following:

                              (i)  full‑time employees;

                             (ii)  part‑time employees;

                            (iii)  gender;

                            (iv)  location;

8  Paragraph 17BE(u)

Repeal the paragraph, substitute:

                     (u)  the list of requirements as set out in Schedule 2A that references where those requirements are to be found in the annual report.

9  After section 28C

Insert:

28CA  Annual report to be published using digital reporting tool

                   As soon as practicable after the annual report for a Commonwealth company has been presented to the Parliament, the annual report must be published using the digital reporting tool administered by the Finance Minister.

10  After paragraph 28E(g)

Insert:

                    (ga)  statistics on the number of employees of the entity (including by reference to ongoing employees and non‑ongoing employees) at the end of that and the previous reporting period, in relation to each of the following:

                              (i)  full‑time employees;

                             (ii)  part‑time employees;

                            (iii)  gender;

                            (iv)  location;

11  Paragraph 28E(p)

Repeal the paragraph, substitute:

                     (p)  the list of requirements as set out in Schedule 2B that references where those requirements are to be found in the annual report.

12  In the appropriate position in Chapter 5

Insert:

Part 5Amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019

  

35  Application of amendments made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019

                   The amendments of this rule made by the Public Governance, Performance and Accountability Amendment (Annual Reporting) Rules 2019 apply in relation to any reporting period that begins on or after 29 June 2018.

13  Schedule 2 (heading)

Omit “requirements”, substitute “requirements—non‑corporate Commonwealth entities”.

14  Clause 1 of Schedule 2 (after table item dealing with PGPA Rule Reference 17AE(1)(a)(iv))

Insert:

17AE(1)(aa)(i)

 

Name of the accountable authority or each member of the accountable authority.

Mandatory

17AE(1)(aa)(ii)

 

Position title of the accountable authority or each member of the accountable authority.

Mandatory

17AE(1)(aa)(iii)

 

Period as the accountable authority or member of the accountable authority within the reporting period.

Mandatory

15  Clause 1 of Schedule 2 (after table item dealing with PGPA Rule Reference 17AG(4)(a))

Insert:

17AG(4)(aa)

 

Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following:

(a) statistics on full‑time employees;

(b) statistics on part‑time employees;

(c) statistics on gender;

(d) statistics on staff location.

Mandatory

16  After Schedule 2

Insert:

Schedule 2AList of requirements—corporate Commonwealth entities

Note:       See paragraph 17BE(u).

  

  

Guide to this Schedule

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

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

 

PGPA Rule Reference

Part of Report

Description

Requirement

17BE

Contents of annual report

 

17BE(a)

 

Details of the legislation establishing the body

Mandatory

17BE(b)(i)

 

A summary of the objects and functions of the entity as set out in legislation

Mandatory

17BE(b)(ii)

 

The purposes of the entity as included in the entity’s corporate plan for the reporting period

Mandatory

17BE(c)

 

The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers

Mandatory

17BE(d)

 

Directions given to the entity by the Minister under an Act or instrument during the reporting period

If applicable, mandatory

17BE(e)

 

Any government policy order that applied in relation to the entity during the reporting period under section 22 of the Act

If applicable, mandatory

17BE(f)

 

Particulars of non‑compliance with:

(a) a direction given to the entity by the Minister under an Act or instrument during the reporting period; or

(b) a government policy order that applied in relation to the entity during the reporting period under section 22 of the Act

If applicable, mandatory

17BE(g)

 

Annual performance statements in accordance with paragraph 39(1)(b) of the Act and section 16F of the rule

Mandatory

17BE(h), 17BE(i)

 

A statement of significant issues reported to the 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

17BE(j)

 

Information on the accountable authority, or each member of the accountable authority, of the entity during the reporting period

Mandatory

17BE(k)

 

Outline of the organisational structure of the entity (including any subsidiaries of the entity)

Mandatory

17BE(ka)

 

Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following:

(a) statistics on full‑time employees;

(b) statistics on part‑time employees;

(c) statistics on gender;

(d) statistics on staff location

Mandatory

17BE(l)

 

Outline of the location (whether or not in Australia) of major activities or facilities of the entity

Mandatory

17BE(m)

 

Information relating to the main corporate governance practices used by the entity during the reporting period

Mandatory

17BE(n), 17BE(o)

 

For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST):

(a) the decision‑making process undertaken by the accountable authority to approve the entity paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and

(b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions

If applicable, mandatory

17BE(p)

 

Any significant activities and changes that affected the operation or structure of the entity during the reporting period

If applicable, mandatory

17BE(q)

 

Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the entity

If applicable, mandatory

17BE(r)

 

Particulars of any reports on the entity given by:

(a) the Auditor‑General (other than a report under section 43 of the Act); or

(b) a Parliamentary Committee; or

(c) the Commonwealth Ombudsman; or

(d) the Office of the Australian Information Commissioner

If applicable, mandatory

17BE(s)

 

An explanation of information not obtained from a subsidiary of the entity and the effect of not having the information on the annual report

If applicable, mandatory

17BE(t)

 

Details of any indemnity that applied during the reporting 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)

If applicable, mandatory

17BE(ta)

 

Information about executive remuneration

Mandatory

17BF

Disclosure requirements for government business enterprises

 

17BF(1)(a)(i)

 

An assessment of significant changes in the entity’s overall financial structure and financial conditions

If applicable, mandatory

17BF(1)(a)(ii)

 

An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial conditions

If applicable, mandatory

17BF(1)(b)

 

Information on dividends paid or recommended

If applicable, mandatory

17BF(1)(c)

 

Details of any community service obligations the government business enterprise has including:

(a) an outline of actions taken to fulfil those obligations; and

(b) an assessment of the cost of fulfilling those obligations

If applicable, mandatory

17BF(2)

 

A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise

If applicable, mandatory

 

Schedule 2BList of requirements—Commonwealth companies

Note:       See paragraph 28E(p).

  

  

Guide to this Schedule

The purpose of this Schedule is to set out, for the purposes of paragraph 28E(p), the list of requirements to be included in a Commonwealth company’s annual report for a reporting period.

This Schedule is made for the purposes of paragraph 97(1)(b) of the Act.

 

PGPA Rule Reference

Part of Report

Description

Requirement

28E

Contents of annual report

 

28E(a)

 

The purposes of the company as included in the company’s corporate plan for the reporting period

Mandatory

28E(b)

 

The names of the persons holding the position of responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers

Mandatory

28E(c)

 

Any directions given to the entity by a Minister under the company’s constitution, an Act or an instrument during the reporting period

If applicable, mandatory

28E(d)

 

Any government policy order that applied in relation to the company during the reporting period under section 93 of the Act

If applicable, mandatory

28E(e)

 

Particulars of non‑compliance with:

(a) a direction given to the entity by the Minister under the company’s constitution, an Act or instrument during the reporting period; or

(b) a government policy order that applied in relation to the company during the reporting period under section 93 of the Act

If applicable, mandatory

28E(f)

 

Information on each director of the company during the reporting period

Mandatory

28E(g)

 

An outline of the organisational structure of the company (including any subsidiaries of the company)

Mandatory

28E(ga)

 

Statistics on the entity’s employees on an ongoing and non‑ongoing basis, including the following:

(a) statistics on full‑time employees;

(b) statistics on part‑time employees;

(c) statistics on gender;

(d) statistics on staff location

Mandatory

28E(h)

 

An outline of the location (whether or not in Australia) of major activities or facilities of the company

Mandatory

28E(i)

 

Information in relation to the main corporate governance practices used by the company during the reporting period

Mandatory

28E(j), 28E(k)

 

For transactions with a related Commonwealth entity or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST):

(a) the decision‑making process undertaken by the directors of the company for making a decision to approve the company paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and

(b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions

If applicable, mandatory

28E(l)

 

Any significant activities or changes that affected the operations or structure of the company during the reporting period

If applicable, mandatory

28E(m)

 

Particulars of judicial decisions or decisions of administrative tribunals that may have a significant effect on the operations of the company

If applicable, mandatory

28E(n)

 

Particulars of any reports on the company given by:

(a) the Auditor‑General, or

(b) a Parliamentary Committee, or

(c) the Commonwealth Ombudsman; or

(d) the Office of the Australian Information Commissioner; or

(e) the Australian Securities and Investments Commission

If applicable, mandatory

28E(o)

 

An explanation of information not obtained from a subsidiary of the company and the effect of not having the information on the annual report

If applicable, mandatory

28E(oa)

 

Information about executive remuneration

Mandatory

28F

Disclosure requirements for government business enterprises

 

28F(1)(a)(i)

 

An assessment of significant changes in the company’s overall financial structure and financial conditions

If applicable, mandatory

28F(1)(a)(ii)

 

An assessment of any events or risks that could cause financial information that is reported not to be indicative of future operations or financial condition

If applicable, Mandatory

28F(1)(b)

 

Information on dividends paid or recommended

If applicable, mandatory

28F(1)(c)

 

Details of any community service obligations the government business enterprise has including:

(a) an outline of actions taken to fulfil those obligations; and

(b) an assessment of the cost of fulfilling those obligations

If applicable, mandatory

28F(2)

 

A statement regarding the exclusion of information on the grounds that the information is commercially sensitive and would be likely to result in unreasonable commercial prejudice to the government business enterprise

If applicable, mandatory