Several decision trees are provided below to assist entities in determining the appropriate reporting requirements that apply in different situations and the relevant sections of Division 4 of the Public Governance, Performance and Accountability Rule 2014 (PGPA Rule).
Each of the 3 below sections is separated according to whether or not the reporting relates to transferred functions or non-transferred functions and the type of statements or report to be produced, including the requirements for Annual performance statements, Annual financial statements and Annual reports.
Reporting requirements for non-transferred functions of the old entity
Reporting requirements for functions transferred from old the entity
The accountable authority of the reporting entity, under subsection 17J(4) of the PGPA Rule, is to prepare its annual performance statements as if the old entity had been part of the new entity for the entire reporting period, to the extent of the transferred functions.
Reporting for non-transferred functions of the old entity
Reporting requirements for functions transferred from the old entity
Reporting requirements for non-transferred functions of the old entity
Reporting for functions transferred from the old entity
The accountable authority of the reporting entity, under subsection 17J(6) of the PGPA Rule, is to include in the annual report the information relating to the transferred function or functions that would have been required to have been included in the annual report for the old entity.
For more information on financial reporting requirements for MoG changes in CBMS see CBMS Guide: How to - Program Restructures in CBMS.
