Below is the table set out in Schedule 2A of the PGPA Rule. Section 17BE(u) requires this table be included in entities’ annual reports.
| 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(taa) | The following information about the audit committee for the entity: (a) a direct electronic address of the charter determining the functions of the audit committee; (b) the name of each member of the audit committee; (c) the qualifications, knowledge, skills or experience of each member of the audit committee; (d) information about each member’s attendance at meetings of the audit committee; (e) the remuneration of each member of the audit committee | 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 | |
