Public Governance, Performance and Accountability Rule 2014
Schedule 2B
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List of requirements
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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(aa) | The results of a measurement and assessment of the company ' s performance during the reporting period, including the results of a measurement and assessment of the company ' s performance against any performance measures and any targets 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: | If applicable, mandatory | ||
| (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 | |||
| 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: | Mandatory | ||
| (a) | statistics on full-time employees; | |||
| (b) | statistics on part-time employees; | |||
| (c) | statistics on gender; | |||
| (d) | statistics on staff location | |||
| 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): | If applicable, mandatory | ||
| (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 | |||
| 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: | If applicable, mandatory | ||
| (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 | |||
| 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 | ||
| 28E(ob) | The following information about the audit committee for the company: | Mandatory | ||
| (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 | |||
| 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: | If applicable, mandatory | ||
| (a) | an outline of actions taken to fulfil those obligations; and | |||
| (b) | an assessment of the cost of fulfilling those obligations | |||
| 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 |
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